{"id":10740,"date":"2018-10-08T11:26:37","date_gmt":"2018-10-08T07:26:37","guid":{"rendered":"http:\/\/mediazona.az\/?p=10740"},"modified":"2018-10-08T11:26:37","modified_gmt":"2018-10-08T07:26:37","slug":"ictimai-televiziya-v%c9%99-radio-yayimlari-sirk%c9%99tin%c9%99-ayrilan-v%c9%99saitl%c9%99rin-istifad%c9%99si-il%c9%99-bagli-auditin-n%c9%99tic%c9%99l%c9%99ri-muzakir%c9%99-olunub","status":"publish","type":"post","link":"https:\/\/mediazona.az\/?p=10740","title":{"rendered":"\u0130ctimai Televiziya v\u0259 Radio Yay\u0131mlar\u0131 \u015eirk\u0259tin\u0259 ayr\u0131lan v\u0259saitl\u0259rin istifad\u0259si il\u0259 ba\u011fl\u0131 auditin n\u0259tic\u0259l\u0259ri m\u00fczakir\u0259 olunub"},"content":{"rendered":"<p>Hesablama Palatas\u0131n\u0131n kollegiyas\u0131 m\u00fcvafiq qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n \u0130ctimai Televiziya v\u0259 Radio Yay\u0131mlar\u0131 \u015eirk\u0259tin\u0259 2017-ci il v\u0259 2018-ci ilin birinci yar\u0131milind\u0259 ayr\u0131lm\u0131\u015f v\u0259saitl\u0259rin proqnozla\u015fd\u0131r\u0131lmas\u0131 v\u0259 icras\u0131 v\u0259ziyy\u0259ti il\u0259 ba\u011fl\u0131 h\u0259yata ke\u00e7irilmi\u015f auditin n\u0259tic\u0259l\u0259ri \u00fczr\u0259 hesabat\u0131 m\u00fczakir\u0259 ed\u0259r\u0259k t\u0259sdiql\u0259yib.<\/p>\n<p>Palatan\u0131n m\u0259tbuat xidm\u0259tind\u0259n\u00a0<a class=\"azertac-link\" href=\"https:\/\/azertag.az\/\" target=\"_blank\">AZ\u018fRTAC<\/a>-a bildiribl\u0259r ki, audit t\u0259dbiri \u0130ctimai Televiziya v\u0259 Radio Yay\u0131mlar\u0131 \u015eirk\u0259ti \u00fczr\u0259 \u00fcmumilikd\u0259 17229,0 min manat v\u0259saiti \u0259hat\u0259 edib.<\/p>\n<p>Auditl\u0259 i\u015f\u00e7il\u0259r\u0259 art\u0131q ezamiyy\u0259 x\u0259rcinin, elmi d\u0259r\u0259c\u0259l\u0259r\u0259 g\u00f6r\u0259 art\u0131q \u0259lav\u0259 \u0259m\u0259khaqq\u0131n\u0131n, istifad\u0259 olunmayan m\u0259zuniyy\u0259t g\u00fcnl\u0259rin\u0259 v\u0259 i\u015fd\u0259 olmad\u0131\u011f\u0131 g\u00fcnl\u0259r\u0259 g\u00f6r\u0259 \u0259m\u0259khaqq\u0131n\u0131n \u00f6d\u0259nilm\u0259si hallar\u0131 m\u00fc\u0259yy\u0259n edilib. H\u0259m\u00e7inin i\u015f\u00e7il\u0259r\u0259 f\u0259xri adlara g\u00f6r\u0259 verilmi\u015f ayl\u0131q t\u0259qa\u00fcdl\u0259r \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyi t\u0259r\u0259find\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f v\u0259sait hesab\u0131na \u00f6d\u0259nilm\u0259li oldu\u011fu halda, \u0130ctimai Yay\u0131m\u00e7\u0131n\u0131n v\u0259saiti hesab\u0131na \u00f6d\u0259nilib.<\/p>\n<p>\u015eirk\u0259t profilaktika i\u015fl\u0259rinin yerin\u0259 yetirilm\u0259si il\u0259 \u0259laq\u0259dar ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259 \u015f\u0259rtl\u0259rin\u0259 \u0259m\u0259l etm\u0259y\u0259r\u0259k m\u00fcqavil\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmayan m\u00fcxt\u0259lif adda mal-materiallar\u0131n al\u0131\u015f\u0131na yol verib.<\/p>\n<p>\u0130ctimai Yay\u0131m xidm\u0259tinin dig\u0259r m\u0259nb\u0259l\u0259r hesab\u0131na, sponsor yard\u0131m\u0131, fiziki v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259rin ian\u0259l\u0259ri, reklamdan \u0259ld\u0259 olunan g\u0259lirl\u0259r, audiovizual proqramlar\u0131n sat\u0131\u015f\u0131ndan daxilolmalar, \u00f6z m\u0259hsulu olan seriallar\u0131n, tama\u015falar\u0131n, b\u0259dii, s\u0259n\u0259dli, cizgi v\u0259 dig\u0259r filml\u0259rin sat\u0131\u015f\u0131ndan \u0259ld\u0259 edil\u0259n v\u0259saitl\u0259r, konsertl\u0259r v\u0259 \u015foular\u0131n t\u0259\u015fkilind\u0259n daxilolmalar hesab\u0131na maliyy\u0259l\u0259\u015fdirilm\u0259si m\u0259qs\u0259dil\u0259 g\u00f6r\u00fcl\u0259n t\u0259dbirl\u0259r yet\u0259rli olmay\u0131b.<\/p>\n<p>Maliyy\u0259 hesabatlar\u0131 &#8220;D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n t\u0259\u015fkilatlarda b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 \u00fc\u00e7\u00fcn Milli M\u00fchasibat U\u00e7otu Standartlar\u0131na uy\u011fun olaraq m\u00fchasibat u\u00e7otunun t\u0259\u015fkili v\u0259 apar\u0131lmas\u0131na dair T\u0259limat&#8221;\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun t\u0259rtib edils\u0259 d\u0259, b\u0259zi hallarda maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tinin n\u0259tic\u0259l\u0259ri maliyy\u0259 hesabatlar\u0131nda d\u00fczg\u00fcn \u0259ks etdirilm\u0259yib, \u015firk\u0259tin balans\u0131nda olan m\u00fcxt\u0259lif avadanl\u0131qlara qura\u015fd\u0131r\u0131lm\u0131\u015f ehtiyat hiss\u0259l\u0259ri, yerin\u0259 yetirilmi\u015f tikinti i\u015fl\u0259rinin d\u0259y\u0259ri aktivl\u0259rin ilkin d\u0259y\u0259rind\u0259 u\u00e7ota al\u0131nmayaraq birba\u015fa x\u0259rc\u0259 silinib.<\/p>\n<p>Hesablama Palatas\u0131n\u0131n kollegiyas\u0131 auditin n\u0259tic\u0259l\u0259rini m\u00fczakir\u0259 ed\u0259r\u0259k q\u0259rar q\u0259bul edib, m\u00fc\u0259yy\u0259n edilmi\u015f n\u00f6qsanlar\u0131n q\u0131sa m\u00fcdd\u0259t \u0259rzind\u0259 aradan qald\u0131r\u0131lmas\u0131, n\u00f6qsanlara yol vermi\u015f v\u0259zif\u0259li \u015f\u0259xsl\u0259r\u0259 dair Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada z\u0259ruri t\u0259dbirl\u0259rin g\u00f6r\u00fclm\u0259si v\u0259 g\u00f6r\u00fclm\u00fc\u015f b\u00fct\u00fcn t\u0259dbirl\u0259r bar\u0259d\u0259 Hesablama Palatas\u0131na m\u0259lumat verilm\u0259si m\u0259qs\u0259dil\u0259 q\u0259rar\u0131n sur\u0259ti \u0130ctimai Televiziya v\u0259 Radio Yay\u0131mlar\u0131 \u015eirk\u0259tin\u0259 g\u00f6nd\u0259rilib.<\/p>\n<p>Auditin n\u0259tic\u0259l\u0259ri il\u0259 ba\u011fl\u0131 Az\u0259rbaycan Respublikas\u0131 Milli M\u0259clisin\u0259 m\u0259lumat verilib.<\/p>\n<p>Qeyd ed\u0259k ki, m\u0259lumat &#8220;Hesablama Palatas\u0131 haqq\u0131nda&#8221; Az\u0259rbaycan Respublikas\u0131 Qanununun 37-ci madd\u0259sin\u0259 \u0259sas\u0259n v\u0259 &#8220;A\u00e7\u0131q h\u00f6kum\u0259tin t\u0259\u015fviqin\u0259 dair 2016-2018-ci ill\u0259r \u00fc\u00e7\u00fcn Milli F\u0259aliyy\u0259t Plan\u0131&#8221;n\u0131n 5.7-ci b\u0259ndinin icras\u0131 olaraq haz\u0131rlan\u0131b.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hesablama Palatas\u0131n\u0131n kollegiyas\u0131 m\u00fcvafiq qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n \u0130ctimai Televiziya v\u0259 Radio Yay\u0131mlar\u0131 \u015eirk\u0259tin\u0259 2017-ci il v\u0259 2018-ci ilin birinci yar\u0131milind\u0259 ayr\u0131lm\u0131\u015f v\u0259saitl\u0259rin proqnozla\u015fd\u0131r\u0131lmas\u0131 v\u0259 icras\u0131 v\u0259ziyy\u0259ti il\u0259&hellip;<\/p>\n","protected":false},"author":2,"featured_media":10741,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,24,8,1],"tags":[],"class_list":["post-10740","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundm","category-manset","category-media","category-xbr-xtti"],"_links":{"self":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts\/10740","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10740"}],"version-history":[{"count":1,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts\/10740\/revisions"}],"predecessor-version":[{"id":10742,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts\/10740\/revisions\/10742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/media\/10741"}],"wp:attachment":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}