{"id":1244,"date":"2024-01-04T11:08:23","date_gmt":"2024-01-04T08:08:23","guid":{"rendered":"https:\/\/egitimweb.com\/haber\/?p=1244"},"modified":"2024-01-04T11:08:23","modified_gmt":"2024-01-04T08:08:23","slug":"yatili-bolge-okullari-ile-ozel-egitime-muhtac-cocuklara-mahsus-okullarin-doner-sermaye-yonetmeligi","status":"publish","type":"post","link":"https:\/\/egitimweb.com\/haber\/yatili-bolge-okullari-ile-ozel-egitime-muhtac-cocuklara-mahsus-okullarin-doner-sermaye-yonetmeligi\/","title":{"rendered":"Yat\u0131l\u0131 B\u00f6lge Okullar\u0131 \u0130le \u00d6zel E\u011fitime Muhta\u00e7 \u00c7ocuklara Mahsus Okullar\u0131n D\u00f6ner Sermaye Y\u00f6netmeli\u011fi"},"content":{"rendered":"\n

Resm\u00ee Gazete Tarihi: 13.06.1973 Resm\u00ee Gazete Say\u0131s\u0131: 14563<\/em><\/p>\n\n\n\n

Y\u00f6netmelik PDF dosyas\u0131n\u0131 indirmek i\u00e7in TIKLAYINIZ<\/a><\/p>\n\n\n\n

Kurulu\u015f ve Kapsam<\/strong><\/h2>\n\n\n\n

Madde 1- <\/strong>Yat\u0131l\u0131 b\u00f6lge okullar\u0131na ve \u00f6zel e\u011fitime muhta\u00e7 \u00e7ocuklara mahsus okullara 1607 say\u0131l\u0131 Kanun uyar\u0131nca verilecek d\u00f6ner sermayelerle yap\u0131lacak i\u015fler, bu Y\u00f6netmelik esaslar\u0131na g\u00f6re y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n\n\n\n

Yap\u0131lacak \u0130\u015fler<\/strong><\/h2>\n\n\n\n

Madde 2- <\/strong>D\u00f6ner Sermaye ile, a\u015fa\u011f\u0131da say\u0131lan i\u015flerden Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131nca uygun g\u00f6r\u00fclecek olanlar yap\u0131l\u0131r.<\/p>\n\n\n\n

a) Dokuma, \u00f6rg\u00fc, a\u011fa\u00e7, metal, deri, k\u00f6sele, cilt, k\u00e2\u011f\u0131t, foto\u011fraf, dikim, motor, makine, elektrik, al\u00e7\u0131 i\u015fleri ve benzeri i\u015fler,<\/p>\n\n\n\n

b) Ba\u011f, bah\u00e7e ve tarla tar\u0131m\u0131, hayvan yeti\u015ftirme, bitkisel ve hayvansal \u00fcr\u00fcnleri pazarlama ve de\u011ferlendirme gibi tar\u0131m ve hayvanc\u0131l\u0131kla ilgili i\u015fler.<\/p>\n\n\n\n

Genel ve katma b\u00fct\u00e7eye ba\u011fl\u0131 resm\u00ee dairelerden, iktisadi kamu kurulu\u015flar\u0131ndan, ger\u00e7ek ve t\u00fczel ki\u015filerden (a) ve (b) f\u0131rkalar\u0131nda say\u0131lan i\u015flerle ilgili yap\u0131m ve onar\u0131m sipari\u015fleri al\u0131nabilir.<\/p>\n\n\n\n

Elde edilen \u00fcr\u00fcnlerin pazarlanmas\u0131 ve de\u011ferlendirilmesi i\u00e7in gerekti\u011finde uygun g\u00f6r\u00fclecek yerlerde sat\u0131\u015f yerleri ve \u015fubeleri a\u00e7\u0131labilir.<\/p>\n\n\n\n

Sermaye<\/strong><\/h2>\n\n\n\n

Madde 3- <\/strong>Her okula ayr\u0131lan sermayenin s\u0131n\u0131r\u0131, Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131nca tespit edilerek, okullara ve Maliye Bakanl\u0131\u011f\u0131na bildirilir.<\/p>\n\n\n\n

Bakanl\u0131k\u00e7a ayr\u0131lan ve s\u0131n\u0131rlar\u0131 belirlenen bu sermayeler, okullar\u0131n \u00f6denmi\u015f sermayelerinin ula\u015faca\u011f\u0131 tavan olan nominal sermayeleridir.<\/p>\n\n\n\n

Kaynaklar<\/strong><\/h2>\n\n\n\n

Madde 4-<\/strong> Okullar\u0131n \u00f6denmi\u015f sermayeleri 1607 say\u0131l\u0131 Kanunda a\u00e7\u0131klanan kaynaklardan sa\u011flan\u0131r.<\/p>\n\n\n\n

\u00d6denmi\u015f sermaye tutar\u0131 nominal sermayeye e\u015fit oluncaya kadar elde edilecek k\u00e2rlar \u00f6denmi\u015f sermayeye eklenir.<\/p>\n\n\n\n

\u00d6denmi\u015f sermaye nominal sermayeye e\u015fit hale geldikten sonra k\u00e2rlar, alacakl\u0131lar hesab\u0131na aktar\u0131l\u0131r ve Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131ndan al\u0131nacak emre g\u00f6re mal sand\u0131\u011f\u0131na yat\u0131r\u0131l\u0131r veya \u00f6denmi\u015f sermayesi tespit edilen tavana ula\u015famam\u0131\u015f olan ba\u015fka bir okula aktar\u0131l\u0131r.<\/p>\n\n\n\n

Giderler<\/strong><\/h2>\n\n\n\n

Madde 5-<\/strong> A\u015fa\u011f\u0131da belirtilen giderler, d\u00f6ner sermayeden ve d\u00f6ner sermaye ile yap\u0131lan \u00e7al\u0131\u015fmalardan elde edilecek gelirden kar\u015f\u0131lan\u0131r.<\/p>\n\n\n\n

a) D\u00f6ner sermaye ile yap\u0131lacak i\u015flerin tesislerin yap\u0131m, bak\u0131m ve onar\u0131m giderleri,<\/p>\n\n\n\n

b) Sat\u0131n al\u0131nacak canl\u0131 ve cans\u0131z demirba\u015f bedelleri,<\/p>\n\n\n\n

c) Hammadde ve malzeme bedelleri,<\/p>\n\n\n\n

\u00e7) \u0130\u015fletme ve y\u00f6netim giderleri,<\/p>\n\n\n\n

d) Harc\u0131rah Kanunu h\u00fck\u00fcmleri uyar\u0131nca \u00f6denecek yolluklar,<\/p>\n\n\n\n

e) \u00d6\u011frenci, i\u015f\u00e7i \u00fccretleri ve toplu s\u00f6zle\u015fmelerle tan\u0131nan \u00f6zl\u00fck haklar\u0131 ile ilgili giderler.<\/p>\n\n\n\n

Y\u00f6netim ve \u00d6rg\u00fct<\/strong><\/h2>\n\n\n\n

Madde 6-<\/strong> Her i\u015fletmenin bir y\u00f6netim kurulu bulunur. D\u00f6ner sermaye ile yap\u0131lacak i\u015fler bu y\u00f6netim kurullar\u0131nca y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n\n\n\n

Y\u00f6netim Kurulunun kurulu\u015f ve \u00e7al\u0131\u015fma \u015fekli a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n\n\n\n

a) Y\u00f6netim Kurulu, okul m\u00fcd\u00fcr\u00fcn\u00fcn ba\u015fkanl\u0131\u011f\u0131nda gelir ve gider tahakkuk memurlu\u011funu yapan m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 ile d\u00f6ner sermaye sorumlu sayman\u0131ndan ve \u00f6\u011fretmenler kurulunca se\u00e7ilecek bir \u00f6\u011fretmenden olu\u015fur.<\/p>\n\n\n\n

Okul M\u00fcd\u00fcr\u00fc, tahakkuk memuru ve sorumlu sayman kurulun de\u011fi\u015fmez \u00fcyeleridir.<\/p>\n\n\n\n

b) Y\u00f6netim kurulunda kararlar, \u00e7o\u011funlu\u011fun oylar\u0131yla al\u0131n\u0131r. Oylar\u0131n e\u015fitli\u011fi halinde m\u00fcd\u00fcr\u00fcn bulundu\u011fu taraf \u00e7o\u011funluk say\u0131l\u0131r.<\/p>\n\n\n\n

c) \u00dcyelerden birinin mazereti \u00e7\u0131kmas\u0131 halinde toplant\u0131ya m\u00fcd\u00fcr\u00fcn uygun g\u00f6rece\u011fi bir \u00f6\u011fretmen kat\u0131l\u0131r.<\/p>\n\n\n\n

\u00e7) Kurulca gerekli g\u00f6r\u00fclmesi halinde yap\u0131lcak i\u015fle ilgili elemanlar da toplant\u0131ya \u00e7a\u011fr\u0131larak g\u00f6revlendirilebilirler.<\/p>\n\n\n\n

D\u00f6ner sermaye i\u015fletmelerinde sorumlu saymanl\u0131k, veznedarl\u0131k mutemetlik ve ambar memurlu\u011fu hizmetleri, okulda g\u00f6revli memurlara verilebilece\u011fi gibi, i\u015f hacmi fazla olan okullarda bu g\u00f6revler i\u00e7in Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131n\u0131n izniyle m\u00fcstakil memur da atanabilir.<\/p>\n\n\n\n

Kendisine verilen d\u00f6ner sermaye ile ilgili g\u00f6revi yapmak istemeyenler hakk\u0131nda esas g\u00f6revlerini yapmaktan ka\u00e7\u0131nm\u0131\u015f olanlar gibi kanun\u00ee i\u015flem yap\u0131l\u0131r.<\/p>\n\n\n\n

\u0130\u015fletme M\u00fcd\u00fcr\u00fc<\/strong><\/h2>\n\n\n\n

Madde 7- <\/strong>Okul m\u00fcd\u00fcr\u00fc ayn\u0131 zamanda i\u015fletmenin de m\u00fcd\u00fcr\u00fc ve ita amiri olup g\u00f6rev ve yetkisi \u015funlard\u0131r:<\/p>\n\n\n\n

a) D\u00f6ner sermaye i\u015fletmesini y\u00f6netmek ve i\u015fletmeyi temsil etmek,<\/p>\n\n\n\n

b) \u0130\u015fletmenin b\u00fct\u00fcn i\u015flerini kanun ve y\u00f6netmelik h\u00fck\u00fcmlerine, \u00e7al\u0131\u015fma programlar\u0131na, b\u00fct\u00e7e esaslar\u0131na, Mill\u00ee E\u011fitimi Bakanl\u0131\u011f\u0131n\u0131n emirlerine ve verimli i\u015fletmecilik esaslar\u0131na, uygun olarak y\u00fcr\u00fctmek,<\/p>\n\n\n\n

c) \u0130\u015fletmesinin \u00e7al\u0131\u015fma programlar\u0131 ile b\u00fct\u00e7e tasar\u0131lar\u0131n\u0131 ve \u00e7al\u0131\u015fma raporlar\u0131n\u0131n haz\u0131rlanmas\u0131n\u0131 ve Bakanl\u0131\u011fa g\u00f6nderilmesini sa\u011flamak,<\/p>\n\n\n\n

\u00e7) M\u00fcd\u00fcr, y\u00f6netim i\u015flerinde tek ba\u015f\u0131na, 9 uncu maddede belirtilen hususlarda saymanla birlikte sorumludur.<\/p>\n\n\n\n

d) M\u00fcd\u00fcr, sorumlu sayman\u0131n ve i\u015fletmede \u00e7al\u0131\u015fan di\u011fer memurlar\u0131n 1 inci derecede teskiye amiridir.<\/p>\n\n\n\n

M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131<\/strong><\/h2>\n\n\n\n

Madde 8-<\/strong> M\u00fcd\u00fcr yard\u0131mc\u0131s\u0131; d\u00f6ner sermaye i\u015flerinde de her bak\u0131mdan m\u00fcd\u00fcr\u00fcn yard\u0131mc\u0131s\u0131d\u0131r; m\u00fcd\u00fcr\u00fcn g\u00f6revli veya izinli olarak okulda bulunmad\u0131\u011f\u0131 zamanlar onun b\u00fct\u00fcn i\u015flerini yapmakla y\u00fck\u00fcml\u00fc ve yapt\u0131\u011f\u0131 i\u015flerden sorumludur.<\/p>\n\n\n\n

Birden fazla m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 bulunmas\u0131 halinde; m\u00fcd\u00fcr bunlardan birini, gerekirse birka\u00e7\u0131n\u0131 d\u00f6ner sermaye i\u015flerinde g\u00f6revlendirir ve aralar\u0131nda i\u015f b\u00f6l\u00fcm\u00fc yapar.<\/p>\n\n\n\n

Sorumlu Sayman<\/strong><\/h2>\n\n\n\n

Madde 9- <\/strong>Mal\u00ee i\u015fler ve muhasebe i\u015flemleri, Maliye Bakanl\u0131\u011f\u0131n\u0131n muvafakat\u0131 ile Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131nca g\u00f6revlendirilecek sorumlu saymanlarca y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n\n\n\n

Sorumlu saymanlar, muhasebe i\u015flemlerinin d\u00fczenli y\u00fcr\u00fct\u00fclmesinden, alacaklar\u0131n izlenilmesinden, \u00f6denek d\u0131\u015f\u0131 harcama veya yanl\u0131\u015f \u00f6deme yap\u0131lmas\u0131ndan, vezne i\u015flerindeki aksakl\u0131k ve yolsuzluklardan, gelir ve giderlere ili\u015fkin belge ve al\u0131nd\u0131lar\u0131n iyi saklanmas\u0131ndan tek ba\u015flar\u0131na; tespit edilen kadro \u00fcst\u00fcnde personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131ndan, gider ger\u00e7ekle\u015ftirme belgelerine ili\u015fkin eksikliklerden, mal\u00ee i\u015flemlerin kanun ve y\u00f6netmelik h\u00fck\u00fcmlerine ayk\u0131r\u0131 yap\u0131lmamas\u0131ndan ita amirleri ile birlikte sorumludurlar.<\/p>\n\n\n\n

Madde 10- <\/strong>Sorumlu saymanlar; gider tahakkuk belgelerini (tahakkuk evrak\u0131n\u0131) haz\u0131rlarken a\u015fa\u011f\u0131da yaz\u0131l\u0131 hususlar\u0131 aramak ve sa\u011flamakla y\u00fck\u00fcml\u00fcd\u00fcrler.<\/p>\n\n\n\n

a) B\u00fct\u00e7ede yeteri kadar \u00f6dene\u011fin bulunmas\u0131,<\/p>\n\n\n\n

b) Giderlerin b\u00fct\u00e7edeki tertiplerine uymas\u0131,<\/p>\n\n\n\n

c) Giderlerin kanun ve y\u00f6netmelik h\u00fck\u00fcmlerine uygun olmas\u0131,<\/p>\n\n\n\n

\u00e7) Madd\u00ee yanl\u0131\u015fl\u0131k bulunmamas\u0131,<\/p>\n\n\n\n

d) Tahakkuk belgelerine ba\u011flanmas\u0131 gereken y\u00fckleme ve tahakkuk ile ilgili k\u00e2\u011f\u0131tlar\u0131n tamam olmas\u0131.<\/p>\n\n\n\n

Madde 11- <\/strong>Sorumlu saymanlar, 10 uncu madde h\u00fck\u00fcmlerine uygun d\u00fc\u015fmeyen \u00f6demeler hususunda okul m\u00fcd\u00fcr\u00fcn\u00fc yaz\u0131 ile uyar\u0131r.<\/p>\n\n\n\n

\u0130ta amirleri, sorumlulu\u011fu \u00fczerlerine ald\u0131klar\u0131n\u0131 yaz\u0131l\u0131 olarak bildirirlerse saymanlar \u00f6demeyi yaparlar.<\/p>\n\n\n\n

Birle\u015femeyen G\u00f6revler<\/strong><\/h2>\n\n\n\n

Madde 12-<\/strong> \u0130ta amirli\u011fi ve sorumlu saymanl\u0131k g\u00f6revlerinden ikisi bir arada bir ki\u015fi taraf\u0131ndan yap\u0131lamaz.<\/p>\n\n\n\n

Veznedar<\/strong><\/h2>\n\n\n\n

Madde 13-<\/strong> D\u00f6ner sermayeye ait paralar\u0131 alma, \u00f6deme ve bunlar\u0131 kasada saklama i\u015fleri kefalete ba\u011fl\u0131 bir veznedar taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n\n\n\n

Veznedar\u0131n g\u00f6revleri \u015funlard\u0131r.<\/p>\n\n\n\n

a) Tamamlanm\u0131\u015f belgelere dayanarak ve usul\u00fcne uygun olarak para alma ve \u00f6deme i\u015flerini yapmak,<\/p>\n\n\n\n

b) Al\u0131nan ve \u00f6denen paralar\u0131 g\u00fcn\u00fc g\u00fcn\u00fcne kasa defterine i\u015flemek, kasa defterindeki kay\u0131tlarla, belgeler ve muhasebe kay\u0131tlar\u0131 aras\u0131nda uygunluk sa\u011flamak,<\/p>\n\n\n\n

c) Sorumlu sayman\u0131n verece\u011fi di\u011fer g\u00f6revleri yapmak.<\/p>\n\n\n\n

Paran\u0131n Saklanmas\u0131 ve \u00c7ekilmesi<\/strong><\/h2>\n\n\n\n

Madde 14-<\/strong> D\u00f6ner sermaye kasas\u0131nda 10.000 liraya kadar para bulundurabilir, fazlas\u0131 T.C. Merkez Bankas\u0131 olan yerlerde bu bankada, olmayan yerlerde muhabiri olan T.C. Ziraat Bankas\u0131nda a\u00e7t\u0131r\u0131lacak bir hesapta saklan\u0131r.<\/p>\n\n\n\n

Bankadaki paralar, i\u015fletme m\u00fcd\u00fcr\u00fc ile sorumlu sayman\u0131n birlikte imzalayacaklar\u0131 \u00e7eklerle \u00e7ekilir.<\/p>\n\n\n\n

Mutemet<\/strong><\/h2>\n\n\n\n

Madde 15-<\/strong> \u0130ta amirleri mutemetlere ivedilikle al\u0131nmas\u0131 gereken ve her birinin bedeli 500 liray\u0131 a\u015fmayan \u00e7e\u015fitli maddelerin al\u0131nmas\u0131nda veya harcamalar\u0131n yap\u0131lmas\u0131nda kullan\u0131lmak \u00fczere 5000 liraya kadar avans verdirebilir<\/p>\n\n\n\n

Mutemetler, avans olarak ald\u0131klar\u0131 paralardan harcanm\u0131\u015f olan k\u0131sma ait belgelerle artan paralar\u0131 iki ay i\u00e7erisinde saymanl\u0131\u011fa vermek zorundad\u0131rlar. Al\u0131nan avans\u0131n t\u00fcm\u00fc mahsup edilmeden yeniden avans verilmez.<\/p>\n\n\n\n

Okul m\u00fcd\u00fcrleri ve saymanlar, mutemet \u00fczerlerinde bulunan paralar\u0131n hesab\u0131n\u0131 her zaman isteyebilirler. Mutemetler bu istekleri derhal yerine getirmek mecburiyetindedirler.<\/p>\n\n\n\n

Bir hesap d\u00f6nemine ait avanslar ertesi y\u0131la devredilemez.<\/p>\n\n\n\n

Demirba\u015flar\u0131n Terkini<\/strong><\/p>\n\n\n\n

Madde 16- <\/strong>K\u0131ymeti 10.000.- liraya kadar olan canl\u0131 ve cans\u0131z demirba\u015flar\u0131n terkini Ayniyat Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerine uygun olan y\u00f6netim kurulu karar\u0131 ile, bunun \u00fcst\u00fcndeki demirba\u015flar\u0131n terkini ise Bakanl\u0131\u011f\u0131n izniyle yap\u0131l\u0131r.<\/p>\n\n\n\n

Ambar Memuru<\/strong><\/h2>\n\n\n\n

Madde 17-<\/strong> Ambar memurlar\u0131, kefalete ba\u011fl\u0131, saymanlara kar\u015f\u0131 sorumlu ve a\u015fa\u011f\u0131da a\u00e7\u0131klanan i\u015fleri yapmakla y\u00fck\u00fcml\u00fcd\u00fcrler.<\/p>\n\n\n\n

a) Ambarla ilgili i\u015fleri “D\u00f6ner Sermaye Muhasebesi Hesap Y\u00f6netmeli\u011fi” esaslar\u0131na g\u00f6re y\u00fcr\u00fctmek,<\/p>\n\n\n\n

b) Ambar mizanlar\u0131n\u0131 \u00e7\u0131karmak ve muhasebe ile uygunlu\u011funu sa\u011flamak,<\/p>\n\n\n\n

c) Ambarda bulunan hammadde ve malzemeyi, mamul ve yar\u0131mamul maddeleri tasnifli, tertipli ve iyi bir \u015fekilde sa\u011flamak,<\/p>\n\n\n\n

\u00e7) At\u00f6lyelere verilmek \u00fczere ambardan \u00e7\u0131kar\u0131lacak hammadde ve malzemelerle, sevkedilecek mamullerin \u00e7\u0131k\u0131\u015f ve g\u00f6nderme belgelerini d\u00fczenlemek,<\/p>\n\n\n\n

d) Zimmetinde bulunan demirba\u015flarla, ambardaki e\u015fya ve malzemeyi m\u00fcd\u00fcr\u00fcn yaz\u0131l\u0131 emriyle al\u0131nd\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda ilgililere vermek,<\/p>\n\n\n\n

Ambar memurlar\u0131 ve veznedarlar\u0131n hasta ve izinli olmalar\u0131 halinde g\u00f6revleri i\u015fletmenin kefalete ba\u011fl\u0131 di\u011fer memurlar\u0131na verilir.<\/p>\n\n\n\n

Muhasebe Kay\u0131tlar\u0131<\/strong><\/h2>\n\n\n\n

Madde 18- <\/strong>D\u00f6ner sermaye saymanl\u0131\u011f\u0131nca tutulacak defterler, muhasebe kay\u0131tlar\u0131 ve kullan\u0131lacak belgeler hakk\u0131nda, Maliye Bakanl\u0131\u011f\u0131nca haz\u0131rlanarak \u015eubat 1968 g\u00fcn ve 12827 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan “D\u00f6ner Sermaye Muhasebesi Hesap Y\u00f6netmeli\u011fi”ndeki esaslar uygulan\u0131r.<\/p>\n\n\n\n

B\u00fct\u00e7enin D\u00fczenlenmesi<\/strong><\/h2>\n\n\n\n

Madde 19- <\/strong>B\u00fct\u00e7e d\u00f6nemi Mal\u00ee y\u0131ld\u0131r. Okul m\u00fcd\u00fcr\u00fc ile sorumlu sayman\u0131n birlikte haz\u0131rlayacaklar\u0131 b\u00fct\u00e7e tasar\u0131s\u0131, y\u00f6netim kurulunca incelenip son \u015feklini ald\u0131ktan sonra Mal\u00ee y\u0131l\u0131n ba\u015flang\u0131c\u0131ndan 3 ay \u00f6nce Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131na sunulur. Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131nca onaylanan b\u00fct\u00e7e en ge\u00e7 Mal\u00ee y\u0131l\u0131n ba\u015flang\u0131c\u0131ndan 15 g\u00fcn \u00f6nce uygulanmak \u00fczere okul m\u00fcd\u00fcrl\u00fcklerine g\u00f6nderilir.<\/p>\n\n\n\n

B\u00fct\u00e7enin Uygulanmas\u0131<\/strong><\/h2>\n\n\n\n

Madde 20- <\/strong>B\u00fct\u00e7ede, i\u015fletme ve y\u00f6netim giderleri, \u00fccretler ve yat\u0131r\u0131mlar ayr\u0131 ayr\u0131 b\u00f6l\u00fcmlerde g\u00f6sterilir. Maddeler aras\u0131nda yap\u0131lacak aktarmalar y\u00f6netim kurulu karar\u0131na ba\u011flanmak suretiyle i\u015fletme m\u00fcd\u00fcr\u00fc taraf\u0131ndan do\u011frudan do\u011fruya yap\u0131l\u0131r ve bir ayl\u0131k s\u00fcre i\u00e7inde Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131na bilgi verilir.<\/p>\n\n\n\n

B\u00f6l\u00fcmden b\u00f6l\u00fcme aktarmalar i\u015fletme m\u00fcd\u00fcr\u00fcn\u00fcn teklifi ile Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131nca yap\u0131l\u0131r.<\/p>\n\n\n\n

Bilan\u00e7olar Gelir ve Gider Belgeleri<\/strong><\/h2>\n\n\n\n

Madde 21-<\/strong> Sorumlu Saymanlarca y\u0131l sonunda d\u00fczenlenecek bilan\u00e7olar, say\u0131m tutanaklar\u0131, ayr\u0131nt\u0131l\u0131 bor\u00e7 ve alacak listeleri, banka uygunluk mektubu gibi belgeler ile esas ve yard\u0131mc\u0131 defterleri, gelir ve gider belgeleri 4 ayl\u0131k s\u00fcre i\u00e7inde Say\u0131\u015ftay Ba\u015fkanl\u0131\u011f\u0131na bilan\u00e7olarla eklerinin onaylanm\u0131\u015f birer \u00f6rnekleri de ayn\u0131 s\u00fcre i\u00e7inde (en ge\u00e7 Haziran ay\u0131 sonuna kadar) Mill\u00ee E\u011fitim ve Maliye Bakanl\u0131klar\u0131na g\u00f6nderilir.<\/p>\n\n\n\n

Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131na g\u00f6nderilen bilan\u00e7o \u00f6rnekleri, bu Bakanl\u0131k\u00e7a birle\u015ftirilerek, mal\u00ee y\u0131l\u0131n bitiminden itibaren 5 ayl\u0131k bir s\u00fcre i\u00e7inde Say\u0131\u015ftay Ba\u015fkanl\u0131\u011f\u0131na ve Maliye Bakanl\u0131\u011f\u0131na verilir.<\/p>\n\n\n\n

Al\u0131m ve Sat\u0131m \u0130\u015fleri<\/strong><\/h2>\n\n\n\n

Madde 22-<\/strong> Ger\u00e7ek ve t\u00fczel ki\u015filerin sipari\u015fleri m\u00fcd\u00fcr taraf\u0131ndan kabul edilir. D\u00f6ner sermaye ile yap\u0131lan \u00e7al\u0131\u015fmalar\u0131n gerektirdi\u011fi her \u00e7e\u015fit al\u0131m, sat\u0131m, yap\u0131m, onar\u0131m, ta\u015f\u0131ma, ta\u015f\u0131tma ve benzeri i\u015fler y\u00f6netim kurulu karar\u0131 ile yap\u0131l\u0131r; gerekli g\u00f6r\u00fcl\u00fcrse bu i\u015fleri y\u00fcr\u00fctmekle g\u00f6revli m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131n\u0131n ba\u015fkanl\u0131\u011f\u0131 alt\u0131nda sayman ile ilgili bir \u00f6\u011fretmenden olu\u015fan komisyon kurulur.<\/p>\n\n\n\n

Al\u0131m ve sat\u0131m i\u015fleri a\u015fa\u011f\u0131da belirtilen \u015fekilde yap\u0131l\u0131r.<\/p>\n\n\n\n

a) Y\u00f6netim kurulunca kurulacak olan 3 ki\u015filik komisyon, muhammen bedeli 10.000.- liraya kadar olan i\u015fleri al\u0131c\u0131 ve sat\u0131c\u0131 ile anla\u015fmaya vararak sonu\u00e7land\u0131r\u0131r. Ancak, bir karara ba\u011flan\u0131r.<\/p>\n\n\n\n

b) Bedeli 5.000.- liray\u0131 ge\u00e7meyen sat\u0131n almalar komisyon ba\u015fkan\u0131n\u0131n g\u00f6revlendirece\u011fi bir m\u00fctemet taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n\n\n\n

(a) ve (b) bendleri ile ilgili al\u0131m ve sat\u0131mlarda \u015fartname d\u00fczenlenmesi, ilan yap\u0131lmas\u0131, teminat al\u0131nmas\u0131 ve s\u00f6zle\u015fme akti zorunlu de\u011fildir.<\/p>\n\n\n\n

c) Bunun d\u0131\u015f\u0131nda al\u0131m ve sat\u0131mlar, teklif isteme, kapal\u0131 zarf, a\u00e7\u0131k art\u0131rma ve eksiltme, pazarl\u0131k ve emanet yoluyla yapt\u0131r\u0131l\u0131r.<\/p>\n\n\n\n

Al\u0131m ve sat\u0131m\u0131n hangi yoldan yap\u0131laca\u011f\u0131 tahakkuk memurunun teklifi ve ita amirinin onay\u0131 ile saptan\u0131r.<\/p>\n\n\n\n

\u00e7) Bedeli 100.000.- liran\u0131n \u00fczerindeki al\u0131m, sat\u0131m, yap\u0131m, onar\u0131m, gibi i\u015fler kapal\u0131 zarf usul\u00fc ile yap\u0131l\u0131r.<\/p>\n\n\n\n

d) Muhammen bedeli 100.000.- liraya kadar olan i\u015flerde teklif alma veya a\u00e7\u0131k artt\u0131rma ve eksiltme usul\u00fc uygulan\u0131r.<\/p>\n\n\n\n

Teklif alma usul\u00fcnde en az 3 firmadan yaz\u0131l\u0131 teklif al\u0131n\u0131r.<\/p>\n\n\n\n

e) Yaln\u0131z bir ki\u015fi elinde olan i\u015flerde pazarl\u0131k usul\u00fc uygulanabilir.<\/p>\n\n\n\n

100.000.- liraya kadar olan i\u015flerin kesinle\u015febilmesi ita amirinin, bunun \u00fcst\u00fcndeki i\u015flerin kesinle\u015fmesi, Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131n\u0131n onay\u0131na ba\u011fl\u0131d\u0131r.<\/p>\n\n\n\n

f) Y\u00f6netim Kurulu ihaleyi yap\u0131p yapmamakta, gerek\u00e7e g\u00f6stermek suretiyle i\u015fi istedi\u011fi firmaya vermekte serbesttir.<\/p>\n\n\n\n

g) Al\u0131nacak teminat\u0131n cins ve tutarlar\u0131 2490 say\u0131l\u0131 Kanunda belirtilen cins ve tutarlara g\u00f6re saptan\u0131r.<\/p>\n\n\n\n

h) Muhammen bedel Ticaret Odalar\u0131n\u0131n, gerekti\u011finde piyasadan tespit edilir.<\/p>\n\n\n\n

\u0131) \u0130lan say\u0131s\u0131 ve s\u00fcresi ihtiyaca g\u00f6re tayin olunur ve Bas\u0131n \u0130l\u00e2n Kurumu arac\u0131l\u0131\u011f\u0131 ile yap\u0131l\u0131r.<\/p>\n\n\n\n

i) Y\u00f6netim Kurulunca gerekli g\u00f6r\u00fclmesi halinde sat\u0131n al\u0131nan mallar\u0131n muayenesi i\u00e7in bir muayene komisyonu kurulur.<\/p>\n\n\n\n

Komisyonca \u015fartlara uygun g\u00f6r\u00fclmeyen mallar geri \u00e7evrilir. M\u00fcteahhidin itiraz\u0131 halinde, mal, tespit edilecek bilirki\u015filere incelettirilir, gere\u011fi halinde, l\u00e2boratuvar tahlili yapt\u0131r\u0131l\u0131r.<\/p>\n\n\n\n

M\u00fcteahhit bilirki\u015filerin verece\u011fi rapora ve tahlil sonu\u00e7lar\u0131na itiraz edemez.<\/p>\n\n\n\n

k) 792 say\u0131l\u0131 koordinasyon karar\u0131ndan; d\u00f6ner sermayeli kurulu\u015flarca da yararlan\u0131l\u0131r.<\/p>\n\n\n\n

\u00c7e\u015fitli H\u00fck\u00fcmler<\/strong><\/h2>\n\n\n\n

Madde 23-<\/strong> Bu Y\u00f6netmelik yat\u0131l\u0131 b\u00f6lge ve \u00f6zel e\u011fitime muhta\u00e7 \u00e7ocuklara mahsus okullarda d\u00f6ner sermaye kurulmas\u0131na dair 1607 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Di\u011fer H\u00fck\u00fcmler<\/strong><\/h2>\n\n\n\n

Madde 24- <\/strong>Bu Y\u00f6netmelikte yer almayan hususlar 1050 say\u0131l\u0131 Muhasebe-i Umumiyeye Kanunu ile 2490 say\u0131l\u0131 Artt\u0131rma-Eksiltme ve \u0130hale Kanunu h\u00fck\u00fcmlerine g\u00f6re y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n\n\n\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/h2>\n\n\n\n

Madde 25-<\/strong> Bu Y\u00f6netmelik yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n\n\n\n

Y\u00fcr\u00fctme<\/strong><\/p>\n\n\n\n

Madde 26-<\/strong> Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Mill\u00ee E\u011fitim ve Maliye Bakanlar\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resm\u00ee Gazete Tarihi: 13.06.1973 Resm\u00ee Gazete Say\u0131s\u0131: 14563 Y\u00f6netmelik PDF dosyas\u0131n\u0131 indirmek i\u00e7in TIKLAYINIZ Kurulu\u015f ve Kapsam Madde 1- Yat\u0131l\u0131 b\u00f6lge okullar\u0131na ve \u00f6zel e\u011fitime muhta\u00e7 \u00e7ocuklara mahsus okullara 1607 say\u0131l\u0131 Kanun uyar\u0131nca verilecek d\u00f6ner sermayelerle yap\u0131lacak i\u015fler, bu Y\u00f6netmelik esaslar\u0131na g\u00f6re y\u00fcr\u00fct\u00fcl\u00fcr. Yap\u0131lacak \u0130\u015fler Madde 2- D\u00f6ner Sermaye ile, a\u015fa\u011f\u0131da say\u0131lan i\u015flerden Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131nca uygun g\u00f6r\u00fclecek olanlar […]<\/p>\n","protected":false},"author":1,"featured_media":1220,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[434],"tags":[440,436,437,439,435,438,391],"class_list":["post-1244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-yonetmelikler","tag-meb-doner-sermaye","tag-ozel-egitim-doner-sermaye","tag-ozel-egitim-okullari-doner-sermaye-yonetmeligi","tag-yatili-bolge-okulu-doner-sermaye","tag-yibo-doner-sermaye","tag-yibo-doner-sermaye-yonetmeligi","tag-yonetmelik"],"_links":{"self":[{"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/posts\/1244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/comments?post=1244"}],"version-history":[{"count":3,"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/posts\/1244\/revisions"}],"predecessor-version":[{"id":1248,"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/posts\/1244\/revisions\/1248"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/media\/1220"}],"wp:attachment":[{"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/media?parent=1244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/categories?post=1244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/egitimweb.com\/haber\/wp-json\/wp\/v2\/tags?post=1244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}