{"id":16961,"date":"2022-08-17T18:37:02","date_gmt":"2022-08-17T14:37:02","guid":{"rendered":"https:\/\/ictimai.az\/?p=16961"},"modified":"2022-08-19T18:00:38","modified_gmt":"2022-08-19T14:00:38","slug":"nazirlikde-qanun-pozuntulari-mueyyen-edilib","status":"publish","type":"post","link":"https:\/\/ictimai.az\/?p=16961","title":{"rendered":"Nazirlikd\u0259 qanun pozuntular\u0131 m\u00fc\u0259yy\u0259n edilib"},"content":{"rendered":"

G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyind\u0259 m\u00f6vcud vakant v\u0259zif\u0259l\u0259rin \u201cD\u00f6vl\u0259t qullu\u011fu haqq\u0131nda \u201d qanunun t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq tutulmas\u0131 il\u0259 ba\u011fl\u0131 z\u0259ruri add\u0131mlar at\u0131lmay\u0131b.<\/p>\n

APA x\u0259b\u0259r verir ki, bu, G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyi v\u0259 tabeliyind\u0259 olan qurumlar (se\u00e7m\u0259 qaydada) t\u0259r\u0259find\u0259n d\u00f6vl\u0259t v\u0259saitinin v\u0259 dig\u0259r d\u00f6vl\u0259t qurumlar\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n v\u0259 istifad\u0259sinin auditin\u0259 dair Hesablam Palatas\u0131n\u0131n audior hesabat\u0131nda \u0259ksini tap\u0131b.<\/p>\n

<\/div>\n

Audit 2020-2021-ci ill\u0259rd\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si x\u0259rcl\u0259rinin funksional t\u0259snifat\u0131n\u0131n \u201c\u00dcmumi d\u00f6vl\u0259t xidm\u0259tl\u0259ri\u201d, \u201cM\u0259d\u0259niyy\u0259t, inc\u0259s\u0259n\u0259t, informasiya, b\u0259d\u0259n t\u0259rbiy\u0259si, g\u0259ncl\u0259r siyas\u0259ti v\u0259 bu q\u0259bild\u0259n olan dig\u0259r f\u0259aliyy\u0259t\u201d, \u201c\u018fsas b\u00f6lm\u0259l\u0259r\u0259 aid edilm\u0259y\u0259n xidm\u0259tl\u0259r\u201d b\u00f6lm\u0259l\u0259rind\u0259n 2020-ci ild\u0259 28,6 milyon manat, 2021-ci ild\u0259 31,5 milyon manat olmaqla, auditin \u0259hat\u0259 etdiyi ill\u0259rd\u0259 c\u0259mi 60,1 milyon manat m\u0259bl\u0259\u011find\u0259 v\u0259saiti \u0259hat\u0259 edib.<\/p>\n

S\u0259n\u0259dd\u0259 qeyd edilib ki, maliyy\u0259 v\u0259saitl\u0259rinin idar\u0259 olunmas\u0131 il\u0259 ba\u011fl\u0131 f\u0259aliyy\u0259tin d\u00fczg\u00fcn t\u0259\u015fkil edilm\u0259m\u0259si v\u0259 x\u0259rcl\u0259m\u0259l\u0259r \u00fcz\u0259rind\u0259 n\u0259zar\u0259t f\u0259aliyy\u0259tinin qurulmamas\u0131 bu sah\u0259d\u0259 bir s\u0131ra n\u00f6qsanlara yol a\u00e7\u0131b. Faktiki olaraq 2020-ci ilin may ay\u0131nda s\u00f6k\u00fcl\u0259n tikilil\u0259r\u0259 g\u00f6r\u0259 Nazirlik t\u0259r\u0259find\u0259n \u00fcmumilikd\u0259 26,9 min manat s\u0131\u011forta haqq\u0131 \u00f6d\u0259nilib, 2021-ci ilin yekunlar\u0131na g\u00f6r\u0259 \u0259n y\u00fcks\u0259k n\u0259tic\u0259 g\u00f6st\u0259rmi\u015f idman\u00e7\u0131lar v\u0259 onlar\u0131n m\u0259\u015fq\u00e7il\u0259rinin m\u00fckafatland\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 \u00f6d\u0259nilmi\u015f 464 min manat m\u0259bl\u0259\u011find\u0259 v\u0259saitin icras\u0131 t\u0259min edilm\u0259y\u0259r\u0259k hesabda saxlan\u0131l\u0131b. Xarici valyuta kurslar\u0131n\u0131n 53 halda d\u00fczg\u00fcn t\u0259tbiq edilm\u0259m\u0259si hesab\u0131na 79,4 min manat \u0259lav\u0259 b\u00fcdc\u0259 v\u0259saitinin x\u0259rcl\u0259nm\u0259sin\u0259 yol verilib. O c\u00fcml\u0259d\u0259n Az\u0259rbaycan Yelk\u0259nli \u0130dman Federasiyas\u0131n\u0131n \u201cAGBank\u201d ASC-d\u0259 olan hesabla\u015fma hesab\u0131na 20 aprel 2020-ci il tarixind\u0259 100 min manat m\u0259bl\u0259\u011find\u0259 \u00f6d\u0259nilmi\u015f v\u0259sait h\u0259min bank\u0131n 27 aprel 2020-ci ild\u0259 ba\u011flanmas\u0131 s\u0259b\u0259bind\u0259n hesabda qal\u0131b.<\/p>\n

Bir s\u0131ra idman federasiyalar\u0131, el\u0259c\u0259 d\u0259 idman m\u0259kt\u0259bi t\u0259r\u0259find\u0259n y\u0131\u011fma komandan\u0131n \u00fczvl\u0259rinin beyn\u0259lxalq yar\u0131\u015flara v\u0259 Olimpiyada oyunlar\u0131na haz\u0131rlanmas\u0131, h\u0259m\u00e7inin federasiyan\u0131n maddi-texniki bazas\u0131n\u0131n yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 maliyy\u0259 k\u00f6m\u0259kliyinin g\u00f6st\u0259rilm\u0259si il\u0259 ba\u011fl\u0131 etdiyi m\u00fcraci\u0259tl\u0259r \u0259sas\u0131nda t\u0259sdiq edilmi\u015f b\u00fcdc\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmasa da, Nazirlik t\u0259r\u0259find\u0259n t\u0259yinat d\u0259yi\u015fikliyi edil\u0259r\u0259k 5 federasiya v\u0259 1 idman m\u0259kt\u0259bi \u00fczr\u0259 ayr\u0131lm\u0131\u015f x\u0259rcl\u0259r smetas\u0131nda n\u0259z\u0259rd\u0259 tutulmayan 435,1 min manat v\u0259saitin ayr\u0131lmas\u0131 t\u0259min edilib. Federasiyalara v\u0259 idman m\u0259kt\u0259bl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259r \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin icras\u0131na, h\u0259m\u00e7inin hesabatl\u0131l\u0131\u011fa n\u0259zar\u0259tin t\u0259min edilm\u0259m\u0259si ayr\u0131lm\u0131\u015f v\u0259saitl\u0259r \u00fczr\u0259 m\u0259qs\u0259d-n\u0259tic\u0259 uy\u011funlu\u011funun \u0259dal\u0259tli m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si imkanlar\u0131n\u0131 m\u0259hdudla\u015fd\u0131r\u0131b. M\u00fcxt\u0259lif beyn\u0259lxalq yar\u0131\u015flara milli komandalar\u0131n laz\u0131mi s\u0259viyy\u0259d\u0259 haz\u0131rl\u0131\u011f\u0131na \u015f\u0259rait yarad\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 t\u0259lim-m\u0259\u015fq toplan\u0131\u015flar\u0131n\u0131n t\u0259\u015fkil olunmas\u0131, el\u0259c\u0259 d\u0259 bir ne\u00e7\u0259 yar\u0131\u015fda i\u015ftirakla ba\u011fl\u0131 v\u0259saitl\u0259rin icras\u0131 zaman\u0131 milli y\u0131\u011fman\u0131n \u00fczv\u00fc olmayan idman\u00e7\u0131n\u0131n siyah\u0131ya daxil edilm\u0259si, m\u00fcraci\u0259td\u0259 g\u00f6st\u0259rilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259n \u0259lav\u0259 g\u00fcnl\u0259rin \u0259hat\u0259 olunmas\u0131, ezamiyy\u0259t g\u00fcnl\u0259rinin d\u00fczg\u00fcn n\u0259z\u0259r\u0259 al\u0131nmamas\u0131 kimi n\u00f6qsanlar hesab\u0131na \u00fcmumilikd\u0259 202,8 min manat art\u0131q v\u0259sait \u00f6d\u0259nilib.<\/p>\n

Se\u00e7m\u0259 qaydada Respublika Olimpiya M\u0259rk\u0259zi \u00fczr\u0259 toplanm\u0131\u015f audit s\u00fcbutlar\u0131 icar\u0259y\u0259 verilmi\u015f \u0259mlak \u00fczr\u0259 32,8 min manat haqq\u0131n toplan\u0131lmad\u0131\u011f\u0131n\u0131, d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n icar\u0259y\u0259 verilm\u0259si il\u0259 ba\u011fl\u0131 h\u00fcquqi aktlarda \u0259ks olunmu\u015f t\u0259l\u0259bl\u0259rin realla\u015fd\u0131r\u0131lmamas\u0131 v\u0259 icar\u0259 haqlar\u0131n\u0131n a\u015fa\u011f\u0131 s\u0259viyy\u0259d\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si il\u0259 bu istiqam\u0259td\u0259 \u0259lav\u0259 g\u0259lirl\u0259rin \u0259ld\u0259 edilm\u0259si imkanlar\u0131ndan istifad\u0259 olunmad\u0131\u011f\u0131n\u0131 dem\u0259y\u0259 \u0259sas verir.<\/p>\n

Y\u00fcks\u0259k n\u0259tic\u0259l\u0259r g\u00f6st\u0259rmi\u015f idman\u00e7\u0131lar\u0131n m\u00fckafatland\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 v\u0259saitl\u0259rin istifad\u0259si zaman\u0131 komanda hesab\u0131 il\u0259 yer tutan, el\u0259c\u0259 d\u0259 qeyri-olimpiya proqramlar\u0131 \u00fczr\u0259 d\u00fcnya v\u0259 Avropa \u00e7empionatlar\u0131, h\u0259m\u00e7inin Kubok yar\u0131\u015flar\u0131nda y\u00fcks\u0259k n\u0259tic\u0259l\u0259r g\u00f6st\u0259rmi\u015f idman\u00e7\u0131lar v\u0259 onlar\u0131n m\u0259\u015fq\u00e7il\u0259rinin m\u00fckafatland\u0131r\u0131lmas\u0131 n\u0259tic\u0259sind\u0259 125,2 min manat m\u0259bl\u0259\u011find\u0259 v\u0259saitin t\u0259yinat\u0131 d\u0259yi\u015fdirilib.<\/p>\n

Layih\u0259l\u0259rin v\u0259 t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259sin\u0259 haz\u0131rl\u0131q prosesind\u0259 t\u0259l\u0259bl\u0259rin d\u00fczg\u00fcn m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si, el\u0259c\u0259 d\u0259 m\u00f6vcud potensiallar\u0131n d\u0259y\u0259rl\u0259ndirilm\u0259m\u0259si s\u0259b\u0259bind\u0259n daha baha qiym\u0259tl\u0259rin t\u0259tbiq olunmas\u0131 v\u0259saitl\u0259rin art\u0131q istifad\u0259si il\u0259 n\u0259tic\u0259l\u0259nib. Bir ne\u00e7\u0259 halda d\u00fczg\u00fcn iddia\u00e7\u0131n\u0131n se\u00e7ilm\u0259m\u0259si layih\u0259l\u0259r \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin \u00fc\u00e7\u00fcnc\u00fc t\u0259r\u0259f\u0259 \u00f6t\u00fcr\u00fclm\u0259sin\u0259 s\u0259b\u0259b olub. Qeyd edil\u0259nl\u0259r bu istiqam\u0259td\u0259 310 min manat art\u0131q v\u0259saitin istifad\u0259sin\u0259 yol a\u00e7\u0131b.<\/p>\n

Yay Olimpiya v\u0259 Paraolimpiya oyunlar\u0131 il\u0259 ba\u011fl\u0131 ayr\u0131lm\u0131\u015f v\u0259saitl\u0259rin b\u0259zi hallarda t\u0259yinat\u0131n\u0131n d\u0259yi\u015fdirilm\u0259si. El\u0259c\u0259 d\u0259 f\u0259rqli federasiyalara ayr\u0131lm\u0131\u015f v\u0259saitin dig\u0259r istiqam\u0259tl\u0259r\u0259 y\u00f6n\u0259ldilm\u0259si d\u00f6vl\u0259t v\u0259saitl\u0259rinin n\u0259tic\u0259liliyinin qiym\u0259tl\u0259ndirilm\u0259sin\u0259 \u015f\u0259rait yaratmamaqla b\u0259rab\u0259r son n\u0259tic\u0259l\u0259r\u0259 d\u0259 t\u0259sir g\u00f6st\u0259rib. H\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 riay\u0259t edilm\u0259m\u0259si v\u0259 i\u015ftirak say\u0131n\u0131n n\u0259z\u0259r\u0259 al\u0131nmamas\u0131 art\u0131q v\u0259sait \u00f6d\u0259ni\u015fin\u0259 \u015f\u0259rait yarad\u0131b. \u0130cra olunmam\u0131\u015f 11 milyon manat m\u0259bl\u0259\u011find\u0259 v\u0259saitin 6 milyon 46,3 min manat\u0131 olimpiya n\u00f6vl\u0259ri \u00fczr\u0259 federasiyalara, 100 min manat\u0131 is\u0259 Paraolipmiya oyunlar\u0131 il\u0259 ba\u011fl\u0131 istiqam\u0259tl\u0259r\u0259 y\u00f6n\u0259ldilib. Bu, c\u0259mi Olimpiya oyunlar\u0131 il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259rin 56 faizin\u0259 b\u0259rab\u0259r olub. Milli Olimpiya Komit\u0259si t\u0259r\u0259find\u0259n istifad\u0259 edilmi\u015f 901,4 min manat da daxil olmaqla, \u00fcmumi v\u0259saitin 64,2 faizi birba\u015fa Olimpiya oyunlar\u0131n\u0131n ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 olub. Dig\u0259r hiss\u0259 \u2013 35,8 faizi is\u0259 b\u0259zi hallarda birba\u015fa \u0259laq\u0259si olmayan, b\u0259zi hallarda is\u0259 t\u0259yinatdan k\u0259nar istiqam\u0259tl\u0259r\u0259 y\u00f6n\u0259ldilib. Qeyd edil\u0259nl\u0259r Olimpiya oyunlar\u0131n il\u0259 ba\u011fl\u0131 m\u00fcxt\u0259lif federasiyalara ayr\u0131lm\u0131\u015f v\u0259sait \u00fczr\u0259 393,7 min manat art\u0131q m\u0259bl\u0259\u011fin icra edildiyini g\u00f6st\u0259rir.<\/p>\n

Audit zaman\u0131 o da \u00fcz\u0259 \u00e7\u0131x\u0131b ki, b\u0259zi hallarda Nazirlik t\u0259r\u0259find\u0259n ictimai birlikl\u0259r aras\u0131nda qrant m\u00fcqavil\u0259l\u0259rinin m\u00f6vzusu olan m\u0259s\u0259l\u0259l\u0259r sat\u0131nalma m\u00fcqavil\u0259l\u0259ri vasit\u0259si il\u0259 icra edilib, o c\u00fcml\u0259d\u0259n ictimai birlikl\u0259rl\u0259 d\u0259 bel\u0259 m\u00fcqavil\u0259l\u0259r ba\u011flan\u0131l\u0131b.<\/p>\n

H\u0259m\u00e7inin ehtimal olunan qiym\u0259tl\u0259rin hesablanmamas\u0131 b\u0259zi zallarda mallar\u0131n, i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin baha qiym\u0259t\u0259 al\u0131nmas\u0131na s\u0259b\u0259b olub. \u0130ddia\u00e7\u0131larla ba\u011fl\u0131 meyarlar\u0131n g\u00f6st\u0259rilm\u0259m\u0259si bir s\u0131ra hallarda m\u00fcqavil\u0259l\u0259rin icras\u0131 prosesind\u0259 m\u00fcqavil\u0259 \u00fczr\u0259 t\u0259r\u0259fl\u0259rin d\u0259yi\u015fm\u0259si il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n

\u00dcmumilikd\u0259 XXXII Yay olimpiya v\u0259 Paraolimpiya Oyunlar\u0131na haz\u0131rl\u0131qla ba\u011fl\u0131 x\u0259rcl\u0259r d\u00f6vl\u0259t\u0259 m\u0259xsus \u0259mlak\u0131n icbari s\u0131\u011fortas\u0131, m\u00fcxt\u0259lif federasiyalara \u00f6d\u0259nilmi\u015f maddi yard\u0131m, g\u0259ncl\u0259r siyas\u0259ti il\u0259 ba\u011fl\u0131 t\u0259dbirl\u0259r, dig\u0259r ba\u015fqa n\u00f6qsanlar \u00fczr\u0259 \u00fcmumilikd\u0259 601,7 min manat m\u0259bl\u0259\u011find\u0259 v\u0259saitin b\u0259rpas\u0131n\u0131, ilin yekunlar\u0131na g\u00f6r\u0259 n\u0259tic\u0259 g\u00f6st\u0259rmi\u015f idman\u00e7\u0131lara \u00f6d\u0259nilmi\u015f, lakin onlar t\u0259r\u0259find\u0259n al\u0131nmam\u0131\u015f v\u0259 tranzit hesab \u00fczr\u0259 yaranan v\u0259sait \u00fczr\u0259 464 min manat v\u0259saitin aidiyyat\u0131 \u00fczr\u0259 icra olunmas\u0131n\u0131n, 1 yanvar 2022-ci il tarix\u0259 yaranm\u0131\u015f olan debitor borcdan \u201cB\u0259d\u0259n t\u0259rbiy\u0259si v\u0259 idman\u0131n t\u0259\u015fkili\u201d v\u0259 \u201cG\u0259ncl\u0259r siyas\u0259ti\u201d paraqraf\u0131, h\u0259m\u00e7inin XXXII Yay olimpiya v\u0259 Paraolimpiya Oyunlar\u0131na haz\u0131rl\u0131qla ba\u011fl\u0131 x\u0259rcl\u0259r \u00fczr\u0259 \u00fcmumilikd\u0259 1 677,7 min manat debitor borcun ba\u011flanmas\u0131n\u0131n n\u0259z\u0259r\u0259 al\u0131nmas\u0131 t\u0259klif edilib. \u00dcmumilikd\u0259 798,9 min manat v\u0259saitin m\u00fcvafiq qaydada b\u0259rpas\u0131, 1 yanvar 2022-ci il tarix\u0259 yaranm\u0131\u015f olan debitor borclardan qalan 1 921,3 min manat m\u0259bl\u0259\u011find\u0259 debitor borcun ba\u011flanmas\u0131 \u00fczr\u0259 t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si t\u00f6vsiy\u0259 edilib.<\/p>\n

Auditor hesabat\u0131nda qeyd olunan n\u00f6qsanlar\u0131n aradan qald\u0131r\u0131lmas\u0131, n\u00f6qsanlara yol vermi\u015f v\u0259zif\u0259li \u015f\u0259xsl\u0259rin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f qaydada m\u0259suliyy\u0259t\u0259 c\u0259lb olunmas\u0131 istiqam\u0259tind\u0259 z\u0259ruri t\u0259dbirl\u0259r h\u0259yata ke\u00e7irilm\u0259sinin v\u0259 g\u00f6r\u00fclm\u00fc\u015f i\u015fl\u0259r bar\u0259d\u0259 1 ay m\u00fcdd\u0259tind\u0259 Hesablama Palatas\u0131na m\u0259lumat t\u0259qdim olunmas\u0131n\u0131n \u0259ks etdirilm\u0259si t\u00f6vsiy\u0259 olunub.<\/p>\n","protected":false},"excerpt":{"rendered":"

G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyind\u0259 m\u00f6vcud vakant v\u0259zif\u0259l\u0259rin \u201cD\u00f6vl\u0259t qullu\u011fu haqq\u0131nda \u201d qanunun t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq tutulmas\u0131 il\u0259 ba\u011fl\u0131 z\u0259ruri add\u0131mlar at\u0131lmay\u0131b. APA x\u0259b\u0259r verir ki, bu, G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyi v\u0259 tabeliyind\u0259 olan qurumlar (se\u00e7m\u0259 qaydada) t\u0259r\u0259find\u0259n d\u00f6vl\u0259t v\u0259saitinin v\u0259 dig\u0259r d\u00f6vl\u0259t qurumlar\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n v\u0259 istifad\u0259sinin auditin\u0259 dair Hesablam Palatas\u0131n\u0131n audior hesabat\u0131nda \u0259ksini tap\u0131b. […]<\/p>\n","protected":false},"author":2,"featured_media":16962,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-16961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trend"],"yoast_head":"\nNazirlikd\u0259 qanun pozuntular\u0131 m\u00fc\u0259yy\u0259n edilib - \u0130CT\u0130MA\u0130.AZ<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ictimai.az\/?p=16961\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nazirlikd\u0259 qanun pozuntular\u0131 m\u00fc\u0259yy\u0259n edilib - \u0130CT\u0130MA\u0130.AZ\" \/>\n<meta property=\"og:description\" content=\"G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyind\u0259 m\u00f6vcud vakant v\u0259zif\u0259l\u0259rin \u201cD\u00f6vl\u0259t qullu\u011fu haqq\u0131nda \u201d qanunun t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq tutulmas\u0131 il\u0259 ba\u011fl\u0131 z\u0259ruri add\u0131mlar at\u0131lmay\u0131b. APA x\u0259b\u0259r verir ki, bu, G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyi v\u0259 tabeliyind\u0259 olan qurumlar (se\u00e7m\u0259 qaydada) t\u0259r\u0259find\u0259n d\u00f6vl\u0259t v\u0259saitinin v\u0259 dig\u0259r d\u00f6vl\u0259t qurumlar\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n v\u0259 istifad\u0259sinin auditin\u0259 dair Hesablam Palatas\u0131n\u0131n audior hesabat\u0131nda \u0259ksini tap\u0131b. 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APA x\u0259b\u0259r verir ki, bu, G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyi v\u0259 tabeliyind\u0259 olan qurumlar (se\u00e7m\u0259 qaydada) t\u0259r\u0259find\u0259n d\u00f6vl\u0259t v\u0259saitinin v\u0259 dig\u0259r d\u00f6vl\u0259t qurumlar\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n v\u0259 istifad\u0259sinin auditin\u0259 dair Hesablam Palatas\u0131n\u0131n audior hesabat\u0131nda \u0259ksini tap\u0131b. 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