{"id":632325,"date":"2023-09-13T17:08:36","date_gmt":"2023-09-13T13:08:36","guid":{"rendered":"https:\/\/arantv.az\/?p=632325"},"modified":"2023-09-13T17:08:36","modified_gmt":"2023-09-13T13:08:36","slug":"hesablama-palatasi-dovl%c9%99t-qurumlarindan-birind%c9%99-ciddi-catismazliqlar-askarlayib","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=632325","title":{"rendered":"Hesablama Palatas\u0131 d\u00f6vl\u0259t qurumlar\u0131ndan birind\u0259 ciddi \u00e7at\u0131\u015fmazl\u0131qlar a\u015fkarlay\u0131b"},"content":{"rendered":"<p>Az\u0259rbaycan Respublikas\u0131n\u0131n M\u0259d\u0259niyy\u0259t Nazirliyi yan\u0131nda M\u0259d\u0259ni \u0130rsin Qorunmas\u0131, \u0130nki\u015faf\u0131 v\u0259 B\u0259rpas\u0131 \u00fczr\u0259 D\u00f6vl\u0259t Xidm\u0259tin\u0259 ayr\u0131lm\u0131\u015f d\u00f6vl\u0259t v\u0259saitinin v\u0259 dig\u0259r d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n istifad\u0259si v\u0259 idar\u0259 olunmas\u0131n\u0131n q\u00fcvv\u0259d\u0259 olan h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011funlu\u011funun qiym\u0259tl\u0259ndirilm\u0259si m\u0259qs\u0259dil\u0259 apar\u0131lm\u0131\u015f auditl\u0259 2020-2022-ci ill\u0259r \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n xidm\u0259t\u0259 y\u00f6n\u0259ldil\u0259n 22 214,1 min manat v\u0259sait \u0259hat\u0259 olunub.<\/p>\n<p>Bu bar\u0259d\u0259\u00a0APA-ya Hesablama Palatas\u0131ndan x\u0259b\u0259r verilib.<\/p>\n<p>Auditl\u0259 \u0259hat\u0259 olunan d\u00f6vrd\u0259 xidm\u0259tin n\u0259zar\u0259t sah\u0259sin\u0259 aid edil\u0259n 4331 \u0259d\u0259d da\u015f\u0131nmaz tarix v\u0259 m\u0259d\u0259niyy\u0259t abid\u0259l\u0259rinin 87,9%-nin (3809 abid\u0259) pasportla\u015fmas\u0131 t\u0259\u015fkil edilm\u0259yib, 94,7%-nin (4102 abid\u0259) m\u00fchafiz\u0259 zonalar\u0131 t\u0259yin edilm\u0259yib, 86,1%-nin (3730 abid\u0259) balans m\u0259nsubiyy\u0259ti m\u00fc\u0259yy\u0259n edilm\u0259yib, abid\u0259l\u0259rin qorunmas\u0131 v\u0259 istifad\u0259si \u00fczr\u0259 t\u0259l\u0259bl\u0259rin pozulmas\u0131na g\u00f6r\u0259 17 halda c\u0259rim\u0259 t\u0259tbiq edilm\u0259yib, bir s\u0131ra hallarda is\u0259 t\u0259tbiq edilmi\u015f c\u0259rim\u0259 m\u0259bl\u0259\u011fl\u0259rinin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259si t\u0259min olunmay\u0131b.<\/p>\n<p>Xidm\u0259t t\u0259r\u0259find\u0259n podrat\u00e7\u0131lar v\u0259 dig\u0259r icra\u00e7\u0131larla ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u015f\u0259rtl\u0259rin\u0259 tam \u0259m\u0259l edilm\u0259yib, m\u00fcqavil\u0259nin bitm\u0259 m\u00fcdd\u0259tin\u0259 yaranm\u0131\u015f debitor borcun ba\u011flanmas\u0131 t\u0259min edilm\u0259yib, sat\u0131nalma m\u00fcqavil\u0259sinin m\u00fcdd\u0259tind\u0259 i\u015fl\u0259rin ba\u015fa \u00e7atd\u0131r\u0131lmamas\u0131 fonunda 3 halda podrat\u00e7\u0131ya art\u0131q v\u0259sait \u00f6d\u0259nilib, i\u015fl\u0259rin ba\u015fa \u00e7atd\u0131r\u0131lmas\u0131 m\u00fcdd\u0259tinin pozulmas\u0131na (gecikm\u0259y\u0259) g\u00f6r\u0259 2 halda c\u0259rim\u0259 m\u0259bl\u0259\u011fi icra\u00e7\u0131lara t\u0259tbiq edilm\u0259yib.<\/p>\n<p>Auditl\u0259 \u0259hat\u0259 olunan obyektl\u0259r \u00fczr\u0259 layih\u0259-smeta s\u0259n\u0259dl\u0259rinin v\u0259 yerin\u0259 yetirilmi\u015f i\u015fl\u0259rin q\u0259bulu aktlar\u0131n\u0131n tikinti norma v\u0259 qaydalar\u0131na uy\u011funlu\u011fu t\u0259min edilm\u0259yib, \u0259sasl\u0131 t\u0259mir v\u0259 yenid\u0259n qurma i\u015fl\u0259ri \u00fczr\u0259 yerin\u0259 yetirilmi\u015f i\u015fl\u0259rin d\u0259y\u0259rinin, h\u0259m\u00e7inin binalar\u0131n s\u00f6k\u00fclm\u0259si v\u0259 m\u0259d\u0259niyy\u0259t obyektl\u0259rind\u0259 ilkin t\u0259mir-b\u0259rpa i\u015fl\u0259ri yerin\u0259 yetirilmi\u015f i\u015f h\u0259cml\u0259rinin q\u0259bul aktlar\u0131nda \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 art\u0131q g\u00f6st\u0259rildiyi m\u00fc\u0259yy\u0259n edilib.<\/p>\n<p>Xidm\u0259tin f\u0259aliyy\u0259tind\u0259ki n\u00f6qsanlar\u0131n bir qismi d\u0259 d\u00f6vl\u0259t sat\u0131nalmalar\u0131 il\u0259 ba\u011fl\u0131 olub, yerin\u0259 yetirilm\u0259y\u0259n i\u015f v\u0259 xidm\u0259tl\u0259r \u00fczr\u0259 v\u0259sait \u00f6d\u0259nilm\u0259si hallar\u0131, h\u0259m\u00e7inin bir s\u0131ra sat\u0131nalma prosedurlar\u0131n\u0131n pozulmas\u0131 hallar\u0131 olub.<\/p>\n<p>Apar\u0131lm\u0131\u015f inventarizasiya n\u0259tic\u0259sind\u0259 \u0259sas v\u0259saitl\u0259r \u00fczr\u0259 \u00e7at\u0131\u015fmazl\u0131qlar\u0131n m\u00fc\u0259yy\u0259n edilm\u0259si, yaranm\u0131\u015f debitor borc m\u0259bl\u0259\u011finin u\u00e7otdan yay\u0131nd\u0131r\u0131laraq maliyy\u0259 hesabatlar\u0131nda \u0259ks etdirilm\u0259m\u0259si, yaranan \u00f6hd\u0259liy\u0259 g\u00f6r\u0259 kreditor borc m\u0259bl\u0259\u011finin u\u00e7otda art\u0131r\u0131lmas\u0131 v\u0259 bu kimi hallar\u0131n xarakterik olmas\u0131, \u00fcmumilikd\u0259 xidm\u0259t \u00fczr\u0259 n\u0259zar\u0259t mexanizml\u0259rinin t\u0259tbiq edilm\u0259m\u0259si, aktivl\u0259rin u\u00e7otunun apar\u0131lmas\u0131 prinsipl\u0259rinin pozulmas\u0131 maliyy\u0259 hesabatlar\u0131nda f\u0259rql\u0259r\u0259 v\u0259 t\u0259hrifl\u0259r\u0259 yol a\u00e7maqla maliyy\u0259 v\u0259ziyy\u0259tinin d\u00fczg\u00fcn qiym\u0259tl\u0259ndirilm\u0259sind\u0259 \u0259sasl\u0131 risk amill\u0259rini formala\u015fd\u0131r\u0131b.<\/p>\n<p>M\u0259d\u0259ni \u0130rsin Qorunmas\u0131, \u0130nki\u015faf\u0131 v\u0259 B\u0259rpas\u0131 \u00fczr\u0259 D\u00f6vl\u0259t Xidm\u0259tind\u0259 d\u00f6vl\u0259t v\u0259saitinin v\u0259 dig\u0259r d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n istifad\u0259si v\u0259 idar\u0259 olunmas\u0131n\u0131n auditi \u00fczr\u0259 a\u015fkar edilmi\u015f h\u00fcquqpozmalarda cinay\u0259t t\u0259rkibinin \u0259lam\u0259tl\u0259rinin ehtimal olunmas\u0131 n\u0259z\u0259r\u0259 al\u0131naraq auditin n\u0259tic\u0259l\u0259rin\u0259 dair m\u00fcvafiq materiallar Az\u0259rbaycan Respublikas\u0131n\u0131n Ba\u015f Prokurorlu\u011funa g\u00f6nd\u0259rilib.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycan Respublikas\u0131n\u0131n M\u0259d\u0259niyy\u0259t Nazirliyi yan\u0131nda M\u0259d\u0259ni \u0130rsin Qorunmas\u0131, \u0130nki\u015faf\u0131 v\u0259 B\u0259rpas\u0131 \u00fczr\u0259 D\u00f6vl\u0259t Xidm\u0259tin\u0259 ayr\u0131lm\u0131\u015f d\u00f6vl\u0259t v\u0259saitinin v\u0259 dig\u0259r d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n istifad\u0259si v\u0259 idar\u0259 olunmas\u0131n\u0131n q\u00fcvv\u0259d\u0259 olan h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011funlu\u011funun qiym\u0259tl\u0259ndirilm\u0259si m\u0259qs\u0259dil\u0259 apar\u0131lm\u0131\u015f auditl\u0259 2020-2022-ci ill\u0259r \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n xidm\u0259t\u0259 y\u00f6n\u0259ldil\u0259n 22 214,1 min manat v\u0259sait \u0259hat\u0259 olunub. Bu bar\u0259d\u0259\u00a0APA-ya Hesablama Palatas\u0131ndan x\u0259b\u0259r verilib. Auditl\u0259 \u0259hat\u0259 olunan d\u00f6vrd\u0259 xidm\u0259tin n\u0259zar\u0259t sah\u0259sin\u0259 aid edil\u0259n 4331 \u0259d\u0259d da\u015f\u0131nmaz tarix v\u0259 m\u0259d\u0259niyy\u0259t abid\u0259l\u0259rinin 87,9%-nin (3809 abid\u0259) pasportla\u015fmas\u0131 t\u0259\u015fkil edilm\u0259yib, 94,7%-nin (4102 abid\u0259) m\u00fchafiz\u0259 zonalar\u0131 t\u0259yin edilm\u0259yib, 86,1%-nin (3730 abid\u0259) balans m\u0259nsubiyy\u0259ti m\u00fc\u0259yy\u0259n&hellip;<\/p>\n","protected":false},"author":2,"featured_media":632329,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[1],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/09\/2921534.png",690,462,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/09\/2921534.png",690,462,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/09\/2921534.png",690,462,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/09\/2921534-500x280.png",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/09\/2921534-545x365.png",545,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/09\/2921534.png",640,429,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/09\/2921534.png",690,462,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/09\/2921534.png",690,462,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/09\/2921534-240x172.png",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/09\/2921534.png",690,462,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/arantv.az\/?cat=1\" rel=\"category\">C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"Az\u0259rbaycan Respublikas\u0131n\u0131n M\u0259d\u0259niyy\u0259t Nazirliyi yan\u0131nda M\u0259d\u0259ni \u0130rsin Qorunmas\u0131, \u0130nki\u015faf\u0131 v\u0259 B\u0259rpas\u0131 \u00fczr\u0259 D\u00f6vl\u0259t Xidm\u0259tin\u0259 ayr\u0131lm\u0131\u015f d\u00f6vl\u0259t v\u0259saitinin v\u0259 dig\u0259r d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n istifad\u0259si v\u0259 idar\u0259 olunmas\u0131n\u0131n q\u00fcvv\u0259d\u0259 olan h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011funlu\u011funun qiym\u0259tl\u0259ndirilm\u0259si m\u0259qs\u0259dil\u0259 apar\u0131lm\u0131\u015f auditl\u0259 2020-2022-ci ill\u0259r \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n xidm\u0259t\u0259 y\u00f6n\u0259ldil\u0259n 22 214,1 min manat v\u0259sait \u0259hat\u0259 olunub. Bu bar\u0259d\u0259\u00a0APA-ya Hesablama Palatas\u0131ndan x\u0259b\u0259r verilib.&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/632325"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=632325"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/632325\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/632329"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=632325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=632325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=632325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}