https://kamubis.com https://kamubis.com/user/kamubis https://kamubis.com/decisions?decisionType=SayistayFinding https://kamubis.com/decisions?decisionType=JudicialDecision https://kamubis.com/decisions?decisionType=YFKDecision https://kamubis.com/decisions?decisionType=KIKDecision https://kamubis.com/articles https://kamubis.com/questions https://kamubis.com/news https://kamubis.com/questions/new http://kamubis.com/user/kamubis http://kamubis.com/user/1f97a3c6-41c2-453b-a445-877a42e38f56 http://kamubis.com/user/68f09619-4aff-475b-90b4-d5e02aefd106 http://kamubis.com/user/ahmetsucuali http://kamubis.com/user/kamubisrobot http://kamubis.com/user/2d0e4043-d396-4991-b6e4-f6beb5298724 http://kamubis.com/user/cbfd5000-507f-45fe-8f18-9f1aedd6bf4c http://kamubis.com/user/4a536470-c0ae-419d-b94d-9c0c5810d36b http://kamubis.com/user/68deb3f2-a5a6-4c61-8c6e-8943ae47bb36 http://kamubis.com/user/dc2bbc9f-7cf9-423e-b045-64ac81b6020e http://kamubis.com/user/b3b1dc87-82d4-41a2-99fa-bcfffef43d6d http://kamubis.com/user/b94cb892-a6bd-44ec-afd0-8dad566354d5 http://kamubis.com/user/ruyadiker http://kamubis.com/user/6100237e-c7e4-4ec6-9a47-bd61f9e7446e http://kamubis.com/user/8227efae-9d0c-4b03-a2dd-4276ec03d794 http://kamubis.com/user/b30b8a9b-82c3-4e25-abb8-58979c037f82 http://kamubis.com/user/de2edff4-d114-49c4-9593-3542b18fe39c http://kamubis.com/user/40bee96f-f69f-40f6-8d53-570fa6053e72 http://kamubis.com/user/fcbbb29c-74b0-4e45-9583-e480d297c752 http://kamubis.com/user/affbf324-6d27-4bc8-829e-b1f6f2fd0c83 http://kamubis.com/user/9a609366-aab4-40e3-a4a1-1f3c810d7ddc http://kamubis.com/user/1b87b7e4-652c-46c4-a891-cb2913493baa http://kamubis.com/user/9c9943d1-55af-4079-9c99-167cf2062a4c http://kamubis.com/user/69e09253-9163-4d39-8570-66fe89350a0e http://kamubis.com/user/2ee5b4f7-694a-4aff-9669-9d305ee30664 http://kamubis.com/user/80de4139-d4f4-4471-b86e-36a67e7db99a http://kamubis.com/user/1479ca19-7db1-4e53-b03d-550a36e6f4fb http://kamubis.com/user/6c333fd2-e0ae-4297-ba96-b34dd8fe2851 http://kamubis.com/user/1f9353a8-ff8d-4b7c-b955-c43bfbe76403 http://kamubis.com/user/96462fc1-3c9a-4d7f-961a-23ea61358f7e http://kamubis.com/user/bcb6a7fc-a305-4ccc-9533-536b18cbe06a http://kamubis.com/user/41804d47-0d8b-447a-8677-6f42d7e1ecaa http://kamubis.com/user/c6b4060b-515d-4eca-a305-6724355c9295 http://kamubis.com/user/ed6ca856-cc5c-4b84-8f26-279f86eeb543 http://kamubis.com/user/2660cb5d-a452-4160-b7ac-683a1bd0a732 http://kamubis.com/user/9aaee910-c794-4577-b572-0060adb752d4 http://kamubis.com/user/ea81d8b3-e7fb-4dd2-ac23-1b4b2c63a654 http://kamubis.com/user/c6fae187-5ee9-4339-88f2-e50fbd6b3a6b http://kamubis.com/user/502d7d36-2401-4c51-815b-ade71dadb6e2 http://kamubis.com/user/6f88c197-2487-43ad-adec-a2fcfb55472d http://kamubis.com/user/a4454183-db40-4664-a0e0-bf1bac36ddd4 http://kamubis.com/user/51406e69-1f47-4c04-ac53-b276242b51d7 http://kamubis.com/user/cd54172b-48a1-4278-a1cd-d866e8087ba3 http://kamubis.com/user/c5705408-8793-4e59-a44a-07c762fd61a3 http://kamubis.com/user/f146f43f-14ef-42cf-9549-a19a63fdcd8e http://kamubis.com/user/c5e4a75a-a581-4c8d-82ab-ae9f05111b04 http://kamubis.com/user/f1f16a49-19a6-4b34-be5f-6df8f5d21def http://kamubis.com/user/156bd735-8b89-4215-8ffa-d5d9fef6a9c0 http://kamubis.com/user/820b8e13-ce21-480e-a9f8-f51c42255535 http://kamubis.com/user/0910017f-f510-4f4b-84d5-b411c9071f13 http://kamubis.com/user/e326f0e5-b376-4bae-af07-d8a9b28002d1 http://kamubis.com/user/15e6481b-4b2e-4529-adda-ea37afc0b031 http://kamubis.com/user/f2450718-b8ef-42db-a903-6886bfb74804 http://kamubis.com/user/beae8cb5-843d-45d6-9677-d1de31fbc2d7 http://kamubis.com/user/bce63911-de2a-4f0f-b5d2-9aa565e455f8 http://kamubis.com/user/19331aeb-e652-4cf9-86bf-2c97fe955752 http://kamubis.com/user/9f9225dc-0b30-4ed3-994d-a156e0e686ac http://kamubis.com/user/07ee9f84-bf6b-4d62-8f35-ee0439d0307d http://kamubis.com/user/e2f29d58-ef0c-4943-84a1-aa6cf461e4cb http://kamubis.com/user/8db3345d-8641-4705-b8a4-00fe7def445d http://kamubis.com/user/7da15c71-ea0b-4605-9e71-ab8ed4178c7b http://kamubis.com/user/45f9d669-6015-4d4a-bbe7-3e8202226e00 http://kamubis.com/user/fe3e3736-06a4-4642-a412-386c443c094b http://kamubis.com/news/81b459a4-7f94-45b7-bd53-3369812123cd/sozlesmeli-personel-calistirilmasina-iliskin-esaslarda-degisiklik-yapildi http://kamubis.com/news/e5e29a24-1112-499d-bd42-9fc9f66d4fab/milli-egitim-bakanligindan-yonetmelik-degisikligi http://kamubis.com/news/5785e286-639f-423c-b74a-6c3998ff4f08/memur-maasinda-artis-ve-vergi-duzenlemelerini-iceren-teklif-tbmmye-sunuldu http://kamubis.com/news/a7960ca6-e874-4873-8278-2175f60b0a67/dogrudan-temin-yontemiyle-yapilacak-alimlara-iliskin-teblig-yayimlandi. http://kamubis.com/news/07c607c2-122c-4696-bfe3-7fba3133bdfc/ekim-ayinda-enflasyon-yuzde-343-cikti.-temmuz-agustos-eylul-ve-ekim-ayinda-enflasyon-yuzde-29u-asti http://kamubis.com/news/de899aa8-7518-40f1-9eec-d61c6abfedc3/kamu-gorevlilerine-yapilan-fazla-ve-yersiz-odemelerin-takip-ve-tahsil-esaslari-belirlendi http://kamubis.com/articles/91bd7437-2a44-48cf-887c-0e7ddd3ca983/istisnai-memurluklara-atanma-ve-istisnai-memurluklardan-ayrilanlarin-durumu http://kamubis.com/articles/39a41996-2f57-454f-b136-4b65a4d1e2a1/kamu-ihale-kanununa-gore-ihale-komisyonu http://kamubis.com/articles/f79b8d8c-5935-44f7-b6cd-fe550a2988c0/kamu-idarelerinde-tasinmaz-tahsis-islemleri http://kamubis.com/articles/375ce9da-3836-4532-926c-e6ebbb9b7bc6/idareler-tarafindan-hizmet-alimlarinda-uygulanacak-fiyat-farki-hesabina-iliskin-ihale-dokumaninda-agirlik-oranlarina-iliskin-sabit-katsayi-belirleme-zorunlulugu http://kamubis.com/articles/cc954ec9-8563-412e-b139-b6a284b95468/yeni-birim-fiyat-tespitinde-benzer-is-kalemleri-analizinden-yararlanirken-dikkat-edilmesi-gereken-hususlar http://kamubis.com/articles/17aec25a-a24c-43b5-9a85-1cea7cff34cf/yapim-isinde-is-programi-ve-odenek-dilimleri http://kamubis.com/articles/75104689-1065-4a02-90df-63f65c9c2dcc/yapim-islerinde-teknik-personel-bulundurulma-zorunlulugu-ve-teknik-personele-iliskin-belgelerinin-idareye-bildirilmesine-iliskin-hususlar http://kamubis.com/articles/db184540-2ba3-430d-9eb2-6d1d1cd65839/yapim-islerinde-is-ve-isyerlerinin-korunmasi-ve-sigortalanmasi-all-risk-butun-riskler-genisletilmis-bakim-devresi-teminatini-iceren-sigorta-mali-mesuliyet-sigortasi http://kamubis.com/questions/5121fe9a-9bd2-4ef1-aeb4-705a72a48117/gecici-gorevlendirmede-kidem-tazminati http://kamubis.com/questions/337a1c4a-8d2a-4a14-9620-d2fcd8353e5e/sozlesme-teminatinin-gelir-kaydedilmemesi-sonucu-kamu-zarari-olustu.-sayistaya-savunma-icin-mevzuat-onerisi-verebilir-misiniz http://kamubis.com/questions/7acf8f0b-f9e8-4929-9014-ba5cff0894b7/binaya-ait-olan-alanin-kullanimi http://kamubis.com/questions/fc9059ce-b770-443f-976f-bb7ee4713d8f/belediyeler-hakkinda-bilgi-edinme. http://kamubis.com/questions/dd241dd7-24b3-472a-9900-6de2250557f6/hurda-satisi http://kamubis.com/questions/4db3d07b-26b2-44bf-a43e-c5ef0e619dba/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/questions/fa4c04a7-7106-4952-92b8-8393eb77ba9c/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermaye-hesabi http://kamubis.com/questions/b24022dd-284d-4798-86d2-23bf2a0dc57e/hatali-ek-ders-ucreti-odenmesi-mufredat-programlari-uyarinca-normal-ogretim-kapsaminda-yapilan-de.. http://kamubis.com/questions/92e750d2-c1a1-4e60-89b9-6c18fe8c7293/tahsisi-yapilamayacak-tasinmazsin-tahsisi http://kamubis.com/questions/7c900e2a-0dd6-4eb6-aea6-2de34eedc9c9/kullanmadigim-arazilerin-vergisini-tammi-odemem-gerekiyor http://kamubis.com/questions/cf183eef-54ce-4f95-bf40-33a997489aec/su-kaynak-kira-geliri-pay-dagitim http://kamubis.com/questions/ccb167c1-700a-4e92-954b-43342a9c9c2c/garantisi-bitmis-resmi-aracin-22a-dan-hizmet-alimi-yapilabilir-mi http://kamubis.com/decisions/SayistayFinding/03b58509-7be5-4c3c-85f8-2f0e1db5c348/kentsel-donusum-projeleri-kapsaminda-kurum-mulkiyetine-gecen-tasinmazlarin-ve-bu-kapsamdaki-kurum-yukumluluklerinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/49490cb8-ca37-4a90-9072-f61139c2b184/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/8e2a171b-c6bd-4795-8329-69b2825fc6eb/idare-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dc229e7b-4919-4fe4-a0c7-f37646301841/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1668cc6a-4098-4e10-b868-22fdec1a095d/belediyenin-mulkiyetinde-bulunan-tarimsal-urun-elde-edilecek-zeytin-agaclarindan-faydalanilmamasi http://kamubis.com/decisions/SayistayFinding/15caab1f-521b-45b6-8396-40d63347afb3/bazi-ilce-merkezlerinde-ve-yerlesim-alanlarinda-nazim-imar-planinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/cfbad8b5-e918-49b0-b5db-4a958fcdf471/kurum-tarafindan-yapilan-sozlesmelerden-bir-kisminin-gider-taahhutleri-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4ad1ecc4-b859-4219-a489-75fa9fd8f915/tasinmazlarin-kaydina-iliskin-islemlerin-yerine-getirilmemesi-ve-fiili-duruma-gore-muhasebe-kayitlarinin-duzeltilmemesi http://kamubis.com/decisions/SayistayFinding/406471c0-fde5-4986-80ae-bc76aeff9af4/tasinmaz-yonetimi-ve-kiralamalarin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/69bceba7-5c47-4a40-a904-9e829312edc0/tasinmaz-tahsislerinin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/59db2e35-be5d-48de-9ef7-088ce8830f26/tam-adaptif-trafik-yonetimi-elektronik-trafik-denetleme-sisteminin-yatirim-amacina-uygun-olarak-calistirilamamasi http://kamubis.com/decisions/SayistayFinding/cdae65a0-c1ce-475e-b06d-c723325444c4/odemis-kati-atik-yonetimi-tesislerinin-yapimi-ve-isletilmesi-isinin-imtiyaz-sozlesmesinin-yasal-prosedurleri-izlenmeden-protokolle-genisletilerek-isletici-firmaya-mali-avantaj-saglanmasi http://kamubis.com/decisions/SayistayFinding/9127bac5-572b-4dba-917f-e12d2b7609c9/elektrik-uretimine-baslanan-bergama-entegre-kati-atik-yonetim-tesisinde-gecici-faaliyet-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/51a97c5b-2ae5-48fa-936f-41209fb89729/kat-karsiligi-kentsel-donusum-insaat-yapimlarinda-proje-revizyonu-ile-yukleniciye-verilen-bagimsiz-bolumlerin-sayisinin-arttirilmasi http://kamubis.com/decisions/SayistayFinding/f4de8afa-abdd-4ad5-9e64-718144ecf429/kamulastirma-yoluyla-edinilen-tasinmazlar-icin-odenen-mahkeme-harc-ve-giderlerinin-ilgili-tasinmaz-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f8f4f37a-a769-45ac-aeca-3409dfc6084b/mevcut-uygulama-imar-planlarinin-ust-planlara-uyguluguna-iliskin-kontrollerde-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/8f05f302-5781-48f5-afb8-a843ced3ef81/iktisadi-tesebbuslerin-surekli-zarar-etmesini-onleyici-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c65ac719-00eb-49db-8376-54d5859288b4/buyuksehir-belediyesinin-ortagi-oldugu-sirkete-memuriyeti-sonlandirilan-kisilerin-yonetim-kurulu-uyesi-olarak-atanmasi http://kamubis.com/decisions/SayistayFinding/a6e7c1ec-68d0-40e2-be7d-200bd53e627b/hafriyat-alanlarinin-etkin-olarak-kullanilmamasi-ve-hafriyat-gelirlerinin-ilce-belediyelerince-toplanmasi http://kamubis.com/decisions/SayistayFinding/243566b6-7b1e-43af-9104-91fb5bf06908/imzalanan-ortak-hizmet-protokolunde-karsi-tarafin-yukumluluklerini-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/5411895b-7b29-434c-9f0a-eae43ca64bc6/muhasebe-kayitlarinda-geriye-donuk-kayit-degistirilmesi-ve-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/52fd41e2-fd24-44e4-9ab7-412a88e926e4/ilce-belediyesinden-kamulastirilan-tasinmazin-ilce-belediyesi-tarafindan-kullanilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/a9edb98c-0ded-459c-9bf7-9560fea07814/izmir-konak-eski-balik-halinin-konak-pier-isletme-sozlesmesine-uygun-olarak-sigortalatilmamasi-ve-sigorta-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5e86264b-6164-4fb2-8aa8-9f505a36d58b/izmir-sehirler-arasi-otobus-terminalinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/1c427589-3663-4c13-9946-815ede8233ce/kiralanan-tasinmaz-icin-kiraci-tarafindan-yapi-kayit-belgesi-alinmasi http://kamubis.com/decisions/SayistayFinding/e2b7eded-4d84-450c-8329-6452cb171105/kurum-tarafindan-ozel-veya-teknik-beceri-gerektirmeyen-hizmet-islerinin-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/46bd0685-48e5-4cc6-af5d-bdf55aa4e83d/elektrikli-skuter-isletmeciliginde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/5731e217-9eaf-43f7-b63f-d6c786a2746f/buyuksehir-belediyesinin-ilce-belediyeleri-uzerindeki-butce-denetim-yetkisini-etkin-kullanmamasi-sonucu-bina-insaat-harci-tarifesinin-ilceler-arasi-degiskenlik-gostermesi http://kamubis.com/decisions/SayistayFinding/6a7ec20e-e4a4-4f32-b009-e073853649cc/dolmus-taksi-servis-ve-minibus-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/42f756bd-aa53-4904-84ac-534dd6ebc5c1/buyuksehir-belediyesine-ait-bazi-yetkilerin-ilce-belediyelerine-birakilmasi http://kamubis.com/decisions/SayistayFinding/efcad29f-06ac-4b19-8de4-ba33d13cdb3b/butce-ici-isletme-ile-ilgili-mevzuata-uygun-hareket-edilmemesi http://kamubis.com/decisions/SayistayFinding/2bb313a0-8ace-4e5c-853a-294fee10b288/cevre-ve-temizlik-vergisine-iliskin-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/533a01e3-a1e0-41cb-a282-67592ea094cc/ilce-belediyelerinin-gorev-sahasina-giren-yerlerde-buyuksehir-belediyesi-tarafindan-asfalt-ve-parke-yapilmasi http://kamubis.com/decisions/SayistayFinding/27f050dd-7046-4693-a2bd-74a723ae6115/sehrin-muhtelif-yerlerinde-yapilan-yapim-tamir-tadilat-ve-onarim-isinin-gerekli-sartlar-olusmadan-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/02b1cd60-61e6-4ce1-8486-b19a4308d15f/ilce-belediyelerince-alinmasi-gereken-otopark-bedellerinin-buyuksehir-belediyesince-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/839fdcc0-a4ad-484b-8833-9a4aa9703935/ihalelerinin-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/c026aa07-cf86-4827-a26f-2b3f9e97032a/buyuksehir-belediyesine-kontrolluk-hizmeti-icin-verilen-araclarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/40525499-3026-4b49-96b5-eaab3b9343ce/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/339c9a97-7251-449f-8574-9eb92ead751f/reklam-alanlarina-ait-ilan-ve-reklam-vergisi-takibinin-etkin-bir-sekilde-yapilamamasi http://kamubis.com/decisions/SayistayFinding/09a41c8e-654d-4d36-aca9-e62ed7617d8c/yapim-islerinden-bir-kisminda-isin-kontrol-amacini-asacak-sekilde-binek-arac-temin-sarti-getirilmesi http://kamubis.com/decisions/SayistayFinding/cfb2b84b-e1e4-40c9-b23b-66ea68b5a0ed/kurum-tarafindan-alinan-teminatlar-ile-emanetlerin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d9777675-7f18-45a1-a94b-bd3aab5a4e61/gida-malzemesi-alim-isinde-gerekli-sartlar-olusmadan-temel-ihale-usulleri-yerine-pazarlik-usulunun-uygulanmasi http://kamubis.com/decisions/SayistayFinding/984f6b59-125e-4ce8-871d-d697fbe4c769/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1d84ca58-05aa-4e04-9d12-b3b23ae21321/idarenin-onayi-alinmaksizin-altyuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/4067226c-9bad-4252-a907-78a883d49aa2/ilce-belediyelerince-yapi-ruhsati-verilen-yerlerden-hafriyat-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c7df1dc0-e8c1-48af-ab04-904e53868300/tarim-arazilerindeki-tarimsal-amacli-yapilari-duzenleyen-imar-plan-notundaki-parsel-buyuklugu-sartinin-kaldirilmasi http://kamubis.com/decisions/SayistayFinding/4f7082c8-1ffa-4d49-8f78-8dc554b61663/dogrudan-personel-hizmeti-alimi-kapsaminda-yabanci-menseli-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/023774d9-36eb-481c-af64-005b6e5151f2/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b095ceb4-838b-431b-b95e-4136b3b51490/taksi-duraklarinin-herhangi-bir-ihale-olmadan-tahsis-yontemi-ile-esnaf-odasina-kiralanmasi http://kamubis.com/decisions/SayistayFinding/ed595744-8420-498e-9de2-1047c21f1a2c/belediye-tarafindan-tahsil-edilmesi-gereken-alt-yapi-faaliyet-bedellerin-fiili-durum-uzerinden-hesaplanmayip-proje-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/81422963-4b0d-4a56-afac-a051aa208910/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-teknik-altyapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/280e73ea-e5b9-4cc4-a84a-c1dda62ef911/belediye-sirketine-yapilan-tasinmaz-kiralamalarina-iliskin-ihalelerde-rekabet-ortaminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/e9398a22-47d5-4ec0-a124-6516142a7eab/temel-ve-bitumlu-sathi-kaplama-yapim-isinin-pazarlik-usulu-ile-gerceklestirilmesi-isin-tumuyle-alt-yuklenicilere-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/d3e6cf5c-a5c4-4cab-9d99-72db7b8f7ca5/tarimsal-hibelere-iliskin-alimlarda-uygulama-hatalari-bulunmasi http://kamubis.com/decisions/SayistayFinding/67035128-6367-4d0a-a63a-c8495acbefc0/ilce-belediyelerince-yapi-ruhsati-verilen-yerlerden-hafriyat-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/2f71a27a-f800-4155-8c22-c679cb7ac6cf/herhangi-bir-sozlesmeye-dayanmadan-belediye-sirket-personelinin-belediyede-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/52e0aeff-f00c-4a67-8214-f9b91999ceee/kurum-tarafindan-sunulan-cesitli-hizmetlerde-bazi-kisi-dernek-vakif-ve-kurumlara-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/c233952d-d6b3-4021-ab2b-563e8615e391/devlet-ihale-kanununa-gore-ihale-edilen-isletme-hakki-kiralanmasi-isinde-sozlesmeye-aykiri-yapilarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f602f9ee-1d9b-4c65-b045-e3050c970a91/kamu-konutlarinin-tahsisinde-uygulama-hatalarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5aabf671-f73a-4608-ad0b-e8710c7d1d6c/kentsel-donusum-uygulamalarinda-kurum-hatalari-sebebiyle-mali-kulfet-ve-risklerin-olusmasi http://kamubis.com/decisions/SayistayFinding/936cea8a-baad-4a4a-ad97-eb399001b133/tasinmaz-kiralamalarindan-bir-kisminda-kira-suresi-sona-ermesine-ragmen-sure-uzatimi-yolu-ile-tasinmazlarin-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/0563392b-ed7d-499c-a765-91a8aab168e5/kurumun-tasarrufunda-bulunan-bazi-yerlerin-herhangi-bir-ihale-olmaksizin-ecrimisil-karsiliginda-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/bffac6c7-7bee-4d26-addf-cf34daa4865c/ticari-minibus-hatlarina-iliskin-toplu-tasima-hakkinin-suresiz-olarak-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/f581f6af-87c6-4777-985e-5817210693ad/alt-yapi-kazi-calismalarindan-elde-edilen-zemin-tahrip-bedellerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/712afb85-d6da-4eb6-8230-62cb270f501c/banka-hesabindaki-kisitlamalarin-kaldirilamamasi-nedeni-ile-paranin-deger-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/33942fc9-3491-4899-ad30-740f681971de/kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b5a240a8-4b7d-401a-813a-3d64836601bc/yol-harcamalarina-katilma-payina-iliskin-islemlerde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/b6d3c41d-fe33-4340-a28e-2c8eb73f6a63/kamu-kurum-ve-kuruluslarina-yapilan-tahsisler-ile-sirkete-yapilan-isletme-devirlerinde-sure-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/7501e324-c396-4f4e-b399-ac798b510dfc/tasinmaz-kiralama-ihalelerine-iliskin-teminatlarin-toplam-ihale-bedeli-uzerinden-alinmasi-ve-kesin-teminatlarin-kira-artislarina-uygun-olarak-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/ab98223e-f058-4a7a-af5f-07f09cc5b3fd/ilan-ve-reklam-alanlarinda-isletme-hakki-kullanan-ve-vergi-sorumlusu-olarak-belediyeye-beyan-vermesi-gereken-firmalarin-vergi-mukellefi-olarak-beyanda-bulunmalari http://kamubis.com/decisions/SayistayFinding/3af51374-ce6a-4665-9dee-0a78b3e7ce52/buyuksehir-belediyesi-tarafindan-isyeri-acma-ve-calistirma-ruhsati-verilen-isyerlerinin-ilan-ve-reklam-mukellefiyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0681f035-e2a3-4853-8672-912bcf218446/suresi-gecmis-teminat-mektuplarinin-muhasebe-kayitlarindan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/1ecd6145-2127-4228-a6b9-56808e213515/personel-calistirilmasina-dayali-hizmet-alimina-hazir-yemek-aliminin-dahil-edilmesi-zorunlu-personel-oraninin-korunmamasi-ve-bazi-uygulama-hatalarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/be5421ee-9153-4476-9bba-76520a6144f0/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/09c6b075-8507-4144-84a2-612ec9615c11/tasinmazlarin-kaydina-iliskin-formlar-ile-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/243ad1a6-1ac6-4fda-9b72-e0401fd4f43e/dogal-gaz-dagitim-sirketinin-artirilan-sermayesine-karsilik-belediyenin-artirilan-sermayeye-nakden-istirakinin-istenmesi-ve-belediye-meclisince-bu-yonde-karar-alinmasi http://kamubis.com/decisions/SayistayFinding/0c1ec98a-4510-4fb5-942e-8d318ed07407/belediye-sirketlerine-taahhut-edilen-sermayenin-odenmemesi http://kamubis.com/decisions/SayistayFinding/f4f0b07a-b521-4c2d-801c-45f5ebe8e093/belediye-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/39ec10f4-5381-4141-89f2-37195b5427a4/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/bb9372b8-4773-459f-87bc-26b1813554eb/bulvarcadde-vasfina-sahip-olan-yollarin-sokak-olarak-belirlenmesi-nedeniyle-ilan-ve-reklam-vergisinden-mahrum-kalinmasi http://kamubis.com/decisions/SayistayFinding/07b698d8-70d7-4479-bf4e-51059e91efd7/ilce-belediyelerinin-eglence-vergisi-paylarinin-duzenli-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/36039b81-b4ad-4c1a-8c4a-e74b5224d903/organize-sanayi-bolgesi-tarafindan-tahsil-edilen-harclardan-belediye-hesabina-yatirilmayan-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ff01cc27-c9d7-4662-9ee1-32466c32aef9/meyve-ve-sebze-halinde-faaliyette-bulunmayan-veya-teminatini-yatirmayan-isyerleri-icin-ongorulen-mueyyidelerin-uygulanmamasi-ve-teminat-tutarlarinin-suresi-icinde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/2c3f3596-a9d0-4244-b231-0030c06c2299/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/83011dca-ee8a-4ace-aef3-7019468d397a/engelli-memur-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6bf79a16-3329-44d9-96e4-109023aa3712/fiilen-icra-edilmeyen-daire-baskanligi-kadrosu-olusturulmasi-ve-bu-kadrolara-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/dad96d41-a50e-4847-9baf-ee9c3b81d80f/mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/6c3ca3e5-dd73-4746-902c-59d91c68d8a5/sirkete-devredilen-sosyal-tesisin-atil-halde-bekletilmesi http://kamubis.com/decisions/SayistayFinding/35c60f0f-fe85-43dc-b26b-ace5146ac52a/sirketlere-devredilen-isletmelerin-gelirlerinden-alinan-paylarin-teyit-edilmemesi http://kamubis.com/decisions/SayistayFinding/bbce58f7-89b2-4517-b72d-79dc5a644cf6/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bc044002-94ca-4008-863f-c38b9329b524/gunubirlik-kiralanan-evlerin-abone-tipinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/9b766b69-011c-4d14-b491-a73bf56da193/konyaalti-sahil-projesi-ihalesini-alan-firmanin-elde-ettigi-promosyon-ve-reklam-baz-istasyonu-afis-ve-pano-gelirinden-hasilat-payi-alinmamasi http://kamubis.com/decisions/SayistayFinding/584858cf-80bc-4327-8c79-c393c197e1df/sirkete-devredilen-yerlerin-sirket-tarafindan-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/441402e5-7ae2-42ab-96c3-ec00d45297d9/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/f8b2bedd-8b68-491f-85dd-3acf6b9f467d/tasinmaz-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/cdc28556-527e-4e6e-9feb-05f513ddcc31/belediye-mulkiyetinde-bulunan-tasinmazlarla-ilgili-hesaplarin-mali-tablolarda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/a0cefd8d-8067-4eec-897a-30332dbf7194/belediyenin-iller-bankasi-anonim-sirketindeki-ortaklik-payinin-gercek-degeri-ile-gorulmemesi http://kamubis.com/decisions/SayistayFinding/b3f5e100-fe67-458b-a175-358d32a212a4/belediyenin-turkiye-elektrik-dagitim-a.s.ye-olan-borcunun-kayitlarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/50293695-3290-4489-901a-3b3bbddcfd7e/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b9455137-e896-447a-b211-6ca8c98dc515/tahakkuk-eden-faiz-giderlerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/b3b95d5f-bcd8-44d9-8bdb-dea8063f1015/kidem-tazminati-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e4175053-1b18-461a-9c9a-11ad8dea726a/vergi-ve-sosyal-guvenlik-kurumu-borclarinin-vade-ayrimi-yapilmadan-tamaminin-kisa-vadeli-borclarda-izlenmesi http://kamubis.com/decisions/SayistayFinding/5a626e49-2c4b-4827-96b6-c245ab9c7507/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7f21152b-fd2f-466b-aa92-fd62c0c31d36/arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ca747027-2fbc-46e4-83f0-a5c7354e1b4d/tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/ca109ea6-c859-4bc6-af6a-609ce39a9b59/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/d8f8f923-59d0-48d9-ac46-a16248923406/gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/7b5fe9c2-3443-43b9-94bc-b1f963a903a7/belediye-sinirlari-icerisinde-faaliyet-gosteren-tedarikci-firmalardan-bazilarinin-bazi-aylarda-elektrik-ve-havagazi-tuketim-vergisi-beyannamelerini-vermemesi http://kamubis.com/decisions/SayistayFinding/b223e9c1-c391-4b62-ba63-97a13519809b/idare-tarafindan-yapilan-alimlarda-kamu-ihale-kanununda-belirlenen-limitlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/702e5404-d2f6-4a64-a901-fa3613f8f6e1/elektrik-faturasi-odemelerinde-muaf-olunmasi-gereken-elektrik-tuketim-vergisinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/3f66fb4c-bb1d-4fa8-b5bf-507d835d5327/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/99adcd8f-8af7-4c81-b425-cfc1d5b9836f/idare-tarafindan-odenen-katma-deger-vergilerinin-indirim-konusu-yapilmamasi http://kamubis.com/decisions/SayistayFinding/134be4f0-9163-4ab3-84e7-980b590b4d40/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/533c880a-45a2-4a08-b749-6ed325aca7da/yevmiye-defterinde-bos-yevmiye-numarasi-birakilmasi-ve-bazi-yevmiye-kayitlarinin-silinmesi http://kamubis.com/decisions/SayistayFinding/cf6b003a-03c0-4ee9-8aa8-bb6d01c756f8/is-avanslarinda-mahsup-surelerine-uyulmamasi-ve-faiz-isletilmemesi http://kamubis.com/decisions/SayistayFinding/5e8ece6b-3781-4976-a8f8-3087f99b2053/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/3435ee11-addb-42ac-b623-949f4175b141/otopark-bedeli-olarak-alinan-paralarin-otopark-yonetmeligine-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/dce3d180-55a2-4381-8fc3-ebe34fa4ffba/tasinir-yonetim-hesabinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/9d2d59a1-0eb2-4e8b-adf6-69492ca0f948/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/93f2a18b-16ec-432e-a00e-c2f08ab69bed/makine-ve-techizatlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e57c0050-4836-424c-9206-4e6d4e5db11c/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/429274b9-8b4d-4c95-bf52-9ed1fc0eb2e2/yapilmakta-olan-yatirimlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ed6c6c22-bcae-4db4-98d5-8eec09c0fe70/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/08dc3e31-fdca-4e16-8dab-e381802542f3/bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9d69e120-097f-4f62-bc6a-007c06f13933/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/8120ae93-0e75-4a4f-a616-98b8cb50825a/meclis-karari-olmaksizin-ve-maliyet-hesabi-yapilmaksizin-tum-mukelleflere-indirimli-su-hizmetinin-verilmesi http://kamubis.com/decisions/SayistayFinding/2857909d-03db-4faf-ad37-e1e7d20091e7/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/81eb0964-f8d9-4d43-8c8a-4b9d45a4a9ee/servis-arac-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/f668fd5e-67ac-4fea-bf63-838f27e8417d/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/ce028a4d-3462-490a-979f-08a8b15d617b/tatil-gunlerinde-calisan-isyerlerinden-calisma-ruhsati-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b485b6f9-0e0e-4f94-84b2-a1fcc7ab729f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/17e4f476-93b7-4989-9710-4e3dc9c980a6/4734-sayili-kamu-ihale-kanununun-21inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/8ff13112-7c32-499b-9726-f35bbb0dcfb0/mulkiyeti-belediyeye-ait-olan-bazi-tasinmazlarin-ihale-yapilmaksizin-encumen-karari-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/3efa1ef9-ebce-49b7-9484-cd43f611ef62/ihale-yoluyla-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-sozlesmesi-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/03dcf2eb-8eca-435c-ae85-23ed0f76752b/omrunu-tamamlamis-lastiklerin-geri-kazanim-sureclerinin-saglikli-bir-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/cc457d4f-1a28-4ccf-87cf-eda1453a5f9a/vergi-ve-sigorta-primleri-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi http://kamubis.com/decisions/SayistayFinding/a390acd2-782c-45b3-b7ca-dd4389576ad1/harcamalara-katilma-paylarinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5b97902e-f814-4cde-8865-e4592716a063/tapuda-mesken-olarak-gorundugu-halde-fiilen-isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/3255343a-2f85-47ab-a7e7-fe22ecd31fd5/sosyal-denge-sozlesmesinin-mali-konular-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/af0d8ce3-85e5-4a7a-b29f-abd9c685ec22/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7124aee2-776b-498b-9a15-943401ca0be0/amortisman-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/ffe4a357-a77c-4c69-aef3-dd70939e9f65/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/ab1f9e36-9109-491f-b524-ec848874390b/buyuksehir-belediyesi-tarafindan-finanse-edilen-sosyal-kart-uygulamasina-iliskin-odemelerin-yapilmamasi-nedeniyle-sirketin-zarara-ugratilmasi http://kamubis.com/decisions/SayistayFinding/f5325a92-11e8-49a6-ae38-8ffe5221e6a9/kisilerden-alacaklar-hesabi-yardimci-hesaplari-ile-butce-gelirleri-hesabi-yardimci-hesaplarinin-dogru-bir-sekilde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ef348aaf-d2f7-44c1-910b-4401e013d03f/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/d96bfa90-47c9-4fc5-a2ac-f93546358c8d/buyuksehir-belediyesince-yonetilen-toptanci-hallerinde-yapilan-fiili-denetimlerde-eksiklikler-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/c0b0e71c-1b7a-4e03-b177-6262946463a4/genel-aydinlatma-kapsamindaki-tesislerin-isletme-yukumlulugunun-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/c3ac4a21-a831-45fe-80bb-818ef0c2ab9b/hizmet-alimi-sozlesmeleri-kapsaminda-buyuksehir-belediyesinde-istihdam-edilmesi-gereken-isci-personelin-belediye-birimleri-disinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/3ea3a02c-fe15-4ab6-99a5-c87558a3a90f/ilan-ve-reklam-alanlarinin-kiralamasindan-dogan-kdv-tutarinda-hatali-olarak-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/9d2a6145-0127-47a6-a6b2-07446e2fffd7/butce-emanetlerinin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/508824e2-275e-4bbe-83b1-f104e8a89bcd/mal-hizmet-ve-yapim-isleri-odemelerinde-rekabeti-engelleyip-sinirlayacak-sekilde-odeme-planlarinin-cok-uzun-gunlerle-ve-taksitlerle-yapilmasi http://kamubis.com/decisions/SayistayFinding/dec32683-fceb-43ff-a279-987360195c10/acik-ihale-ile-yapilmasi-gereken-islerin-dogrudan-temin-yontemiyle-parcalara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/6101b63e-d7ac-40c3-8ec9-1a39204a1728/arac-kiralama-ile-ilgili-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/593a0d9b-6d04-4951-b0f4-d6f6d1102177/buyuksehir-belediyesi-tarafindan-sirkete-devredilen-tasinmazin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/df69073e-cb70-4641-9605-70c13ceb6493/ortak-hizmet-projesi-adi-altinda-antalyaspor-kulubu-dernegine-nakit-transferi-yapilmasi http://kamubis.com/decisions/SayistayFinding/80464ce9-3e23-475b-9ccb-ae7a0070bee0/idarenin-cesitli-amaclarla-kiralamis-oldugu-tasinmazlardan-bazilarinin-uzun-sure-bos-kalmasi-ve-gereksiz-yere-kira-odenmesi-ile-kiralanan-bazi-tasinmazlara-tadilat-bakim-ve-onarim-icin-yuksek-miktarda-masraf-yapilmasi http://kamubis.com/decisions/SayistayFinding/9e7b895a-8dc7-4b55-b7ea-603451a22135/tasinmaz-kiralarinin-suresinde-tahsil-edilmemesi-kiracilara-gerekli-ihtarlarin-sure-verilerek-cekilmemesi-tahliye-islemlerine-basvurulmamasi-kiralarin-rayic-bedele-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/7a6ca0de-50a3-4bad-b80d-a244a4684e06/konyaalti-sahil-projesi-kapsaminda-kiralanan-alanlarin-isgal-edilmesi-ve-ek-protokoller-ile-mesrulastirilmasi http://kamubis.com/decisions/SayistayFinding/4545b405-4dd0-4dbd-bebc-d076ca3a91c0/bazi-kisi-veya-gruplarin-toplu-tasima-araclarindan-ucretsiz-veya-indirimli-olarak-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/d6cf5065-d9f0-4108-9c99-dfb0ec54f6f5/minibus-otobus-servis-ve-taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/d9867124-afad-4367-bdd2-68e1c9ed2617/iscilere-yilda-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/88850b8c-fdec-4861-89e5-65859e72fe6c/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2000e89e-93e7-4ef7-af80-752c5c38ebbc/donem-olumsuz-faaliyet-sonuclari-hesabinin-dogruyu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f9030da8-550d-4445-854f-b7f981e2d3d8/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/32f45b23-e133-4503-a42a-a6c5882badbc/buyuksehir-belediyesinin-tasinmaz-degerlemelerini-antalya-ticaret-ve-sanayi-odasindan-ve-emlak-komisyonculari-odasindan-talep-etmesi http://kamubis.com/decisions/SayistayFinding/de08f441-6cf6-406d-8b71-9e49cb89ecc9/tasinmaza-iliskin-mahkemece-kamulastirma-karari-alinmasina-ragmen-buyuksehir-belediyesi-adina-tapuya-tescil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aa65360f-22c6-4858-a5e0-78a2522500dd/kidem-tazminati-odemelerine-iliskin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/91f5c14f-c909-4091-b48a-199284b6bdfb/hurdaya-ayrilan-maddi-duran-varliklarin-muhasebeye-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/05505d03-882e-444b-9492-bc77e514ca1a/kamu-konutlari-yonetmeligine-uyulmamasi-ve-4-adet-lojmanin-bos-olarak-bekletilmesi http://kamubis.com/decisions/SayistayFinding/b03205e8-9597-427c-8a67-2834f1b8f6ae/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/bd651221-6c2e-462e-b567-41b0e7c10dfd/banka-kredileri-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/80bf12eb-a3c7-4fe8-b81c-92c1044a8b9a/arsa-satislarindan-elde-edilen-olumluolumsuz-farklarin-gelirgider-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/a5b2f848-394d-4916-ab6e-42c1e946c26a/bazi-tasinmazlar-icin-yapilan-degerlemenin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/e3541088-08b4-4567-ac8d-608b9cebf005/finansal-kiralama-islemleri-icin-belediye-meclisi-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/b71e4b22-0a6c-4633-9aaa-4b6a9dc6216f/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/208d45be-4fa9-4ed4-b6e5-602d2c243be5/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/c9f934e9-48ec-49ae-9e46-3794a49288ba/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9df03c34-9ed2-449d-b727-202722f238d5/ilk-madde-ve-malzeme-hesabinda-izlenen-tuketim-malzemelerinin-tuketime-sevk-edilmelerine-ragmen-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/ca955428-b1fb-4e96-8004-64e76b96d986/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/962dee7b-90f5-4fda-8115-376cb64b14f4/verem-savas-dernegi-teskilatina-yapilacak-yardim-miktarinin-donemsel-olarak-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/47dcfcc9-2410-4927-a935-16405ce249bf/sirketin-personel-calistirilmasina-dayali-hizmet-alimlarini-istanbul-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerinden-dogrudan-hizmet-alimi-suretiyle-gerceklestirmesi-ve-bu-kapsamda-istihdam-edilen-iscilerin-ucretleri-icin-katma-deger-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/8a9f2ad8-76d5-4568-9a1b-c1db5edcfd79/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/44afe903-a047-459c-ae54-2df385479f59/indirilecek-katma-deger-vergisi-hesabina-yapilan-hatali-kayitlar-nedeniyle-devreden-katma-deger-vergisi-hesabi-tutarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/6ffb716b-df87-4d37-a07e-24aa1cbbbe17/belediye-adina-kayitli-tasinir-mallarin-yonetimi-ile-ilgili-sureclerin-etkin-bir-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/372df3e8-b0c8-4999-9fe2-b74d16617a24/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/22997e47-5a81-4564-b25d-4a3fcb783d8d/belediye-ve-sirketinin-toplam-personel-giderlerinin-yasal-ust-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/e1209fa9-7c3c-488e-a797-b8190a1facd9/mali-hukumler-iceren-yonetmelik-hakkinda-sayistay-istisari-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/60306f5d-8949-4545-ada9-e870d0213a94/harcama-yetkilisi-yerine-ust-yoneticinin-ihale-yetkilisi-olmasi http://kamubis.com/decisions/SayistayFinding/6b3b6c36-9600-4d96-86d9-727e2c745a0e/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/eb4001f8-aaab-474f-9e75-fec7ec172e0c/harcama-pusulasi-duzenlenmesi-suretiyle-temin-edilen-iscilik-hizmet-alimlarina-ait-odeme-emri-belgelerinin-ekinde-piyasa-arastirma-tutanagi-ve-onay-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/9ae02d23-75a7-418e-9bef-929fa56a6a25/temsil-ve-agirlama-giderlerine-ait-harcama-talimatlarinda-misafirlerin-sayisi-ve-mihmandarin-yapacagi-harcamalarin-kapsaminin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/eb1b4d39-d6c4-4f44-b906-cfb8c31e4616/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/04c1aa5d-b590-40d0-9b6e-d9c768a03cb8/belediye-sorumlulugundaki-atiklarin-bertarafi-veya-geri-kazaniminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/84d603ec-1e3c-4d49-a7cd-4ed8c13c54b7/belediye-tarafindan-kiraya-verilen-tasinmazlarin-yapi-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/fcd1cbc7-c64f-4805-95f3-d5fea2ea4746/belediye-tarafindan-vatandaslarin-toplu-konut-ihtiyaclarini-karsilamak-maksadiyla-satin-alinan-tasinmazin-amaci-disinda-toplu-isyeri-alanina-donusturulup-satilmasi http://kamubis.com/decisions/SayistayFinding/d7f63f7e-eec5-4e31-9fcb-87ad1f086d52/sehirlerarasi-otobus-terminali-kurulum-ve-isletim-sureclerinin-surdurulebilir-bir-yapida-olmamasi http://kamubis.com/decisions/SayistayFinding/4254073b-432b-409a-afad-07cd27ba6249/konut-uretimi-amaciyla-satin-alinan-tasinmazin-bir-kisminin-ticari-faaliyette-kullanilmak-uzere-mevzuata-uygun-olmayan-bir-sekilde-ozel-bir-isletmeye-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9e1383d3-f807-4d9d-b726-717b5cff3290/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/4d27874b-7856-4338-94ca-fd48350f1817/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f8051eef-f240-4f91-a6fa-210f73301a15/otobus-terminali-intifa-hakki-ihalesi-idari-sartname-ve-sozlesmesindeki-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/018679c0-efef-4714-a03e-973d356286c2/tasinmazlarin-tahsis-islemlerine-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/8fc89e2e-5976-4afd-8ff9-152f41923a40/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/755cbd00-e042-4658-9339-b5c041c50512/kamu-idaresi-mulkiyetinde-yer-alan-tasinmazlar-uzerinde-ihale-yapilmaksizin-intifa-hakki-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/5f121602-296f-4090-89eb-830a6faaf6d8/maden-isletmelerinden-alinmasi-gereken-belediye-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a42c4097-25d4-4a75-a250-db055ac34425/kesinlesen-sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/e5e07e6f-ed77-474a-86a6-59441b86f603/yapim-isi-ihalesinde-kesin-proje-uzerinden-ihaleye-cikilmamasi http://kamubis.com/decisions/SayistayFinding/41ee1f90-f3b9-4569-9998-0603c9f87a24/akaryakit-istasyonlari-ve-icerisinde-bulunan-isletmelerin-yetkili-idare-tarafindan-ruhsatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/286d7b1b-53a8-4534-8d49-e3b6a70e5d34/yeni-birim-fiyat-tespitinde-kullanilan-rayicler-icin-ticaret-veveya-sanayi-odasindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/1ae6e426-c97c-4769-a26b-f5b0079be10a/yevmiye-defterinde-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/e2c6e844-45b8-4f17-a6d1-72a3af02a226/tecil-edilen-emlak-vergisi-tutarlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5a28e399-57ac-4370-b502-a33176673994/mal-ve-hizmet-alimlarina-iliskin-teknik-sartnamelere-rekabeti-engelleyici-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/e4dc2acb-9b9a-40f2-9572-d10b9ad0c647/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0075020f-2e79-462e-ae44-8a8dec05ff9e/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregi-duzenlenmesi-gereken-form-ve-cetvellerin-duzenlenmemesi-nedeniyle-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/598447b4-c0b2-47bb-8f16-7fdbbdf1a92e/yapim-islerinde-butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c5d002f1-f903-4cbe-821d-abf28e131f27/genel-hizmet-alanlarinin-iz-bedeli-ile-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/b5af8e89-259e-48df-a09d-868e95ff83c3/sozlesmelere-dayanilarak-girisilen-taahhutlerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/48f5a028-bac5-4102-b2d4-075c19ad237d/ankara-buyuksehir-belediyesinden-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/503c3a7b-4b0b-4848-a8a7-9a8a00fa137a/temsil-agirlama-toren-fuar-ve-organizasyon-giderlerinin-diger-harcama-birimleri-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5099f883-f2c7-48df-844e-e6ba411e0984/atik-elektrikli-ve-elektronik-esyalarin-kontrolu-ile-ilgili-yukumluluklerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/814fa251-c67d-4786-afce-82d12f15ff59/butce-ici-isletmelere-ve-belediye-sirketlerine-iliskin-faaliyet-izleme-ve-degerlendirme-raporu-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c97c19c1-119e-4174-9199-76be06bca32a/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/e7b7c680-b1b4-4f38-a090-ac11892ff841/imar-kanununda-yer-alan-bina-yuksekliklerinin-serbest-olarak-belirlenemeyecegi-kuralina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3e8d0c35-12b6-4772-bca5-a776a0270d61/kalkinma-ajansi-paylarinin-eksik-ve-gec-gonderilmesi http://kamubis.com/decisions/SayistayFinding/cde45cf0-bfdd-4de7-ac51-2a7b7aaa51ff/proje-ozel-hesabi-ile-ilgili-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/dbbd31b9-48bf-4cf9-ba92-9b9550d38fde/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/1f4414fb-5573-4dab-b841-6c4ba514b349/devir-tasfiye-ve-paylastirma-komisyonu-kararina-gore-belediyeye-devredilen-tasitlarin-tasinir-envanterine-ve-muhasebe-kayitlarina-alinmasina-yonelik-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/65e183e1-f43a-4410-a44f-21f58cc4f2e9/kullanim-omru-tamamlanmis-veya-ortadan-kalkmis-maddi-olmayan-varliklarin-hesaplarda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/0bcb9b70-b940-4bfe-83cd-8d9d52fc3866/alisveris-merkezi-niteligindeki-yerlerde-bulunan-isletmelere-ilce-belediyesi-tarafindan-isletme-ruhsati-verilmesi http://kamubis.com/decisions/SayistayFinding/1ad03e64-2722-483c-a9f4-4591699ca4d5/ilce-belediyeleri-ile-yapilan-protokollere-istinaden-harcama-belgeleri-sunulmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/216d6ad3-18cf-4d38-8f68-86a77cfd7361/birinci-sinif-gayrisihhi-muessese-niteligindeki-zeytinyagi-imalathanelerinin-denetim-ve-ruhsatlandirma-calismalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/be0c60c5-badc-467b-8e08-b82f79816363/canli-muzik-izin-belgesi-olmayan-eglence-isletmelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2a0e80ec-e203-4d9d-b5d3-50e012627f96/diger-kamu-kurum-ve-kuruluslarina-tahsis-edilen-tasinmazlarin-bakim-ve-onarim-giderlerinin-ustlenilmesi http://kamubis.com/decisions/SayistayFinding/1d8ca4b4-3037-49ca-bbd3-d1aa20c9576c/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/e54f7ad5-5fa2-4c33-9c27-48d9b49c56fa/tasinmazlar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/cf7bdc95-7cb1-41f6-a61d-766c8a74cfa2/faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/86fc1fc8-e95c-4bb9-91c2-c3e273db545b/devlet-su-islerine-olan-borcun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/51ae66f0-acd7-4b70-9877-18d3491fb577/kalkinma-ajanslarina-gonderilecek-payin-ilgili-idareye-gonderilmemesi-ve-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/9d714cbe-6fab-4518-a98f-77380017acc8/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-sirket-sermaye-hesabi-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/bdb0200f-2f56-487d-b0e0-3563cd891651/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/bf95ff6a-b7c0-4440-90ff-ebfd47072e74/sirketin-nakit-varliklarinin-verimli-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/ae861f61-f6f2-46ef-a684-325fc3ac8f30/yol-yapiminda-kullanilmak-uzere-alinan-malzemelere-iliskin-yapilan-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/6d60125a-5ccd-4509-b092-ebd8dc451b84/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/94895793-9371-4ef4-a838-60ecfea0d6ef/belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b10ad848-64a9-4ab4-95d4-5ccd26f1f639/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f3374ea5-0d8e-46e5-9d79-9e7dfde1a294/akaryakit-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/08af6e7e-390b-43ba-b5f0-aac5acee4d14/yevmiye-defterinde-bos-yevmiye-birakilmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/56556eca-b1de-42b9-ba55-f70f15a05e8c/butce-emanetlerine-alinan-tutarlarin-muhasebe-kaydina-alinma-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/9e119ff0-b7ff-4c99-8dbd-83d3f0c13d32/imar-harclarindan-ve-yatirim-butcesinden-ayrilmasi-gereken-yuzde-beslik-kismin-kentsel-donusum-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d6e94cf9-9ae0-4596-81fa-e04373098e7b/organize-sanayi-bolgesindeki-fabrikalardan-cevre-ve-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c85c1583-587a-4ab5-bb8c-97e4a648cd70/kiraya-verilen-kent-mobilyalarina-iliskin-ilan-ve-reklam-vergisinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2c4e3228-990d-4292-8f65-516edb46a2af/sirketin-ticari-faaliyet-kapsaminda-urettigi-mal-ve-hizmetlerin-sunumunda-istanbul-buyuksehir-belediyesi-ve-sirketlerinin-personeline-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/47310fee-ddcd-4d8a-abf3-7b2634ffd5cc/tasinmazlarin-ucuncu-sahis-veya-kurumlara-kiralanmasi-islemlerinde-istanbul-buyuksehir-belediyesinden-muvafakat-alinmamasi http://kamubis.com/decisions/SayistayFinding/e6ccd8fc-2d23-4b8e-8ff4-1da9c006bd36/belediyenin-tarifeler-ve-abone-hizmetleri-yonetmeliginin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/792aad36-e8d8-4766-b1dd-3d8b0cfaf116/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/928a1a0f-5860-4666-a7f8-9e74fe04d207/atiksu-aritma-tesisinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/16e86300-a06d-4ad5-aff3-1c59b495f100/su-abonelerinin-fatura-okuma-islemlerinin-duzenli-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/09e56ae0-67f8-43ae-b13e-af6e3317516f/su-kayiplarinin-kontrolunde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/41bdb2ec-035d-4f48-854f-a9e8f7c0028a/tahakkuk-eden-ve-tahsil-edilmeyen-bazi-alacaklar-icin-icra-takibi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/140a2f16-c675-4b6b-b2ad-5f890f2f7ed5/belediyenin-mulkiyetinde-bulunan-tasinmazlara-iliskin-kira-artis-oraninin-sabit-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/8a57238a-5dbe-4526-8b1c-d13a6337a949/yapim-islerinde-mevzuata-uymayan-sure-uzatim-kararlarinin-verilmis-olmasi http://kamubis.com/decisions/SayistayFinding/49f19999-1b94-4663-acc3-a19eecdb67c5/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yoluyla-yapilmis-olmasi http://kamubis.com/decisions/SayistayFinding/d91d7a27-38e0-4a40-8461-5bee2d062840/dogrudan-temin-yontemi-ile-yapilan-mal-alimlarinda-belirlenen-ust-sinirin-asilmis-olmasi http://kamubis.com/decisions/SayistayFinding/3b0b13e0-9404-4641-9901-fdae1d085d05/yapim-isi-ihalelerinde-is-sagligi-ve-guvenligine-dair-gorevlendirmelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/68eb4d96-0998-49ee-9a04-c412b918a3b8/ihale-uzerine-birakilan-isteklinin-sozlesme-imzalanmadan-once-yasaklilik-teyidinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/8b7e7e24-74f2-4daa-8240-da3767e627a7/yapim-islerinde-all-risk-sigorta-policelerinin-yapim-isleri-genel-sartnamesine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/2b4fea84-0a3f-4a68-a8b6-66fef8c12fb1/belediyeye-ait-araclarin-zorunlu-mali-sorumluluk-sigortasinin-zamaninda-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/fa98ff43-c252-458e-ba7c-6c39806aa04d/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/ca6f272c-a71a-4029-92a1-db4c724cb284/belediye-birimleri-ve-ucretsiz-su-kullanilan-yerlerde-sayac-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f9c2caa1-f777-48a1-b878-320225891368/belediye-tarafindan-devlet-su-isleri-bolge-mudurlugunce-sondaj-izni-verilen-kuyulardan-ne-kadar-su-cekildigi-veya-hangi-amac-icin-kullanildigina-dair-calisma-ve-denetimin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/23336c2b-6e7c-49e3-acc5-e1bac2f8b674/engelli-memur-istihdaminin-yetersizligi-ve-sosyal-hizmetler-kapsamindaki-cocuklarin-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/f7737821-5222-49dd-9509-d2d641c88ea9/sozlesmeli-personele-yapilan-sosyal-denge-tazminati-odemelerinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/e06296c9-b225-457c-b3ca-c79c3c614c03/belediye-zabita-personelinin-baska-birimlerde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/6d422bbe-d938-4f93-aa19-43ebfa1afe83/kurum-lehine-hukmedilen-vekalet-ucretlerinin-tahsilinin-kayit-ve-dagitiminda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/0f98c630-96e1-40e3-894a-8e54860faedd/abonelik-sozlesmesinde-bulunmasi-zorunlu-olan-bilgilerin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/6ee16795-b809-4d2f-b8dc-7a07ad92d576/kamu-kurum-ve-kuruluslarindan-yapi-kullanma-izni-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ae514273-95aa-4cc5-b108-dd29ec58360b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/001fb2a5-dfd0-4036-a3e0-788815f5f735/tarife-cetvelinde-bazi-harclarin-mevzuatta-ongorulen-azami-tutarlarin-uzerinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/12ca494b-852b-4441-8765-fcc97a88659b/yapilmakta-olan-yatirimlar-hesabinin-dogru-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/65012039-91ea-4ca4-baf2-ab6410fdb933/kurumca-tespit-edilen-usulsuz-odemelerin-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/590bd6f9-bdf2-4230-b410-4f872976991f/teklifi-sinir-degerin-altinda-kalan-yuklenicilerden-kesin-teminatin-hatali-alinmasi http://kamubis.com/decisions/SayistayFinding/06b21394-a91b-4102-9d50-5d9d6fee317e/belediyeye-ait-araclarin-duzenli-takip-edilebilmesi-icin-arac-takip-sisteminin-kurulmamasi-ve-arac-takip-kitleri-icin-ihale-dokumanlarinda-cezai-sart-ongorulmemesi http://kamubis.com/decisions/SayistayFinding/e0b9c9c1-da61-45dd-8127-f1769befaf86/zorunlu-mali-trafik-sigortasi-hizmet-aliminin-dogrudan-temin-usulu-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/74865e10-39a2-4b55-8af4-5e883841eabf/belediye-itfaiye-yonetmeligine-gore-bulundurulmasi-gereken-araclarin-belediyede-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/46ba248c-8019-4f01-973d-20e4da8a1e07/gecekondu-fonu-hesabinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/16789853-8f27-4edf-905e-d9ab53692bfd/muafiyet-kapsamindaki-tasinmazlar-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/356eaa45-c714-41f5-94b7-1ed23047c9d8/yapim-islerine-ait-butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/b2152c20-3a98-409d-99e5-36a1ee5fc143/on-odeme-islemlerinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7ed11574-42cd-4c99-8f4b-a2ce36644fb8/profesyonel-spor-kulubune-yapilan-tasinmaz-kiralamalarina-iliskin-ihalelerde-rekabeti-engelleyici-uygulamalar-olmasi-ve-kulubun-birikmis-kira-borcu-bulunmasi http://kamubis.com/decisions/SayistayFinding/129ad972-ec75-4c19-86c1-302892703c27/belediyeye-ait-tasinmaz-kiralarinin-tahakkuktahsil-oraninin-dusuk-olmasi-ve-kirasini-odemeyenler-icin-tahliye-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b304a5e9-d9f1-4410-88fb-5c8f99e1cd71/stadyum-tesis-hizmetlerinden-herhangi-bir-ucret-talep-edilmemesi-ve-tesisler-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/f95ae8fc-7238-42f9-9ea9-a976ebc37d8b/harcama-yetkisinin-harcama-biriminin-en-ust-yoneticisinde-olmamasi http://kamubis.com/decisions/SayistayFinding/ad834d1e-e15b-4b23-be42-09958b7f5585/yevmiye-defterine-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/06e3134b-31ca-4235-8961-0b5b11aa1a36/4734-sayili-kamu-ihale-kanununa-aykiri-olarak-istisna-3a-kapsaminda-dogrudan-tarimsal-urun-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/7cfddcc1-8a06-4525-a96d-7f4dc4db0a8f/kurum-tarafindan-odenen-ceza-bedelinin-sorumlulara-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/4c3ff97f-5ef2-4ad5-be07-96e4982d6123/gecekondu-kanunu-geregince-olusturulan-fonun-vadesiz-bir-hesapta-tutulmasi http://kamubis.com/decisions/SayistayFinding/999364dd-6098-4c7a-8e4f-fb4611c848dd/mahsup-donemine-aktarilan-avans-ve-krediler-icin-gecen-yil-butce-mahsuplari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d7a7719d-120b-4535-afd3-2401d47e8dba/indirim-konusu-yapilamayacak-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/f9f04001-c650-49a5-a75e-70e60140952c/kamu-ihale-kanununun-21b-maddesindeki-sartlar-gozetilmeden-mal-ve-hizmet-alimi-ihalesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/43d11a69-c8a7-4a70-ae46-7f10134a6efc/kanunda-belirlenen-parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/eddb1fa5-74e2-44d7-a8c1-eae4913da5b3/yapim-isi-imalat-degisikliginde-daha-maliyetli-yeni-birim-fiyat-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1a9971d7-b1ce-474b-8ff0-b811ec94854d/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a9899ca5-2401-48ba-a745-f3dcbc61a27a/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a2c9d588-0057-4cba-b7c7-311c5b23a44d/tedarikci-sozlesmesine-gore-odenen-performans-priminin-hatali-hesaplanmasi-nedeniyle-sirket-zarari-meydana-gelmesi http://kamubis.com/decisions/SayistayFinding/3227c132-80a2-45d4-936b-ea7e5a24bfb4/yat-limani-isletme-hakkinin-bedelsiz-olarak-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/6f9adcb2-273f-4c89-afe0-d4d5d7e18cae/kurum-harcamalarinda-tasarruf-tedbirlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e0e27d22-3e66-4e55-b9e1-914c6ffc5f6f/belediye-meclisinin-belediye-tasinmazlarinin-satisi-kiralanmasi-trampasi-ve-mulkiyetin-gayri-ayni-hak-tesisi-gibi-islemlerinin-pazarlik-usulu-ile-yapilmasini-ongoren-karar-almasi http://kamubis.com/decisions/SayistayFinding/ff56a061-6f1c-40fc-a136-4095ced7a7c0/belediye-meclis-uyelerinin-sirket-yonetim-kurullarinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/9610db33-1351-4cfb-a4d0-5358e125341c/buyuksehir-belediyesinin-kendi-sirketlerine-kredi-kullanimi-icin-kefalet-vermesi http://kamubis.com/decisions/SayistayFinding/59e78a9f-2594-4ee8-9ae3-0ecb544750fe/toplu-tasima-ucret-tarifesinin-belediye-meclisi-yerine-ulasim-koordinasyon-merkezi-tarafindan-belirlenmesi http://kamubis.com/decisions/SayistayFinding/174b7c0d-9317-4223-89f2-691e935c005f/kurum-aleyhine-acilan-davalar-sonucu-odenen-tazminatlarin-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/1ba9ea30-0955-4167-bc3b-32dd74a51499/kamulastirmasiz-el-atma-veya-hukuki-el-atma-eylemi-sonucunda-cok-fazla-faiz-gideri-vekalet-ucreti-ve-mahkeme-harci-odenmesi http://kamubis.com/decisions/SayistayFinding/4bfb66c9-90f5-4100-b64b-b190bff9dc3d/afet-riski-altindaki-alanlarin-donusturulmesine-iliskin-donusum-gelirlerinin-mevzuatta-yer-alan-oranlarda-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ec806bd3-4587-4b7d-b90f-c60c55ffb285/gurultu-kirliligini-onlemeye-yonelik-eylem-planinda-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9445fb62-d280-4249-adb3-4cac89f2e3f4/cevre-sehircilik-ve-iklim-degisikligi-bakanligindan-izin-alinmaksizin-yurtdisi-belediye-ve-mahalli-idare-birlikleri-ile-isbirligi-yapilmasi http://kamubis.com/decisions/SayistayFinding/873f1de1-ed0a-40e0-88df-d561d27eb995/birikmis-amortismanlar-hesabinin-hatali-gorunmesi http://kamubis.com/decisions/SayistayFinding/7e7a339a-c526-4f9a-823d-7a4e9d9d383b/gelirlerden-takipli-alacaklar-hesabina-kayitli-alacaklar-icin-tahakkuk-eden-gecikme-zammi-ve-faizlerin-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1e46264f-52df-45fe-a67d-bf722b9a81f9/kidem-tazminati-karsiligi-hesaplarinin-hatali-kullanilmasi-ve-696-sayili-khk-kapsaminda-calisan-isciler-icin-uzun-vadeli-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/fae9a0bd-a7fa-412f-8e74-21559195d48a/satin-alinan-bazi-mal-ve-malzemelerin-ilgili-aktif-hesaplar-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c02c8614-f31b-4a68-9669-9cd409a9169d/yapilmakta-olan-yatirimlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9b7a42d3-7c1d-48f7-b111-fce5bab060c0/gecici-kabul-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7b4a226c-1cc5-4d07-8bb4-0b5f2949af5f/bazi-sirket-calisanlari-ve-aile-fertlerinin-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/74f027bf-8bf6-40f9-be94-a772cf604c5a/kacak-yapilarla-ilgili-imar-para-cezalarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f23450be-05a7-49f9-ba6c-8e1ce5375705/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/f572be6a-40f3-40c0-9745-325dc5d7828e/dogrudan-temin-kapsaminda-yapilan-bazi-mal-ve-hizmet-alimlari-ile-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/60bc6665-68ad-4a8b-aef3-aab5a90e17e6/milli-emlak-mudurlugunden-kiralanan-hazine-tasinmazlari-icin-damga-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/2b69d007-f79f-4369-9fc8-f47ed39d1b43/pesin-tahsil-olunan-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7e9e84a3-049d-4981-a7c9-dc24e847b3cc/bedelsiz-olarak-devredilen-tasitlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2489b4fb-8d62-4b57-a13b-a27b9967a85f/butce-ici-isletme-olan-otobus-isletmesinin-ozel-gideri-olarak-sayilan-giderlerinin-baska-birimlerce-yapilmasi-ve-bu-giderlerde-indirilecek-katma-deger-vergisi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2ecaff88-038a-486e-b9c6-9ea8132c8aac/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/2f0b0402-dbe0-40f6-a41d-73b3ec6b9b5d/taksitlendirilmis-sigorta-prim-borclarinin-odenecek-sosyal-guvenlik-kesintileri-hesabinda-izlenmesi-tecil-faizlerinin-ve-islemis-gecikme-zamlarinin-muhasebe-kayitlarina-alinarak-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/cd78c0cf-8e24-4b7f-be41-14a7de03f5aa/buyuksehir-belediyesine-ait-personel-sirketlerinden-yapilan-hizmet-alimlarina-iliskin-odemelerde-vadesi-gecmis-borcu-bulundugu-halde-soz-konusu-sirkete-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/cb7145e0-c701-4655-a515-8d4c348fa687/sirketlerin-mali-musavirlik-danismanlik-hizmet-aliminin-kamu-ihale-kanunu-kapsami-disinda-gerceklestirilmesi-ve-sozlesmeye-aykiri-ucret-zammi-yapilmasi http://kamubis.com/decisions/SayistayFinding/0f4fa089-ca3e-49ea-9fbd-cf926b384954/sirketler-koordinatoru-olarak-yapilan-gorevlendirilmenin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/f64d277d-9d9c-4f35-8ec0-bbc8080f6eda/belediye-tarafindan-kiraya-verilen-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/5aec7625-27f3-4d78-ab6d-8bcb69559152/evsel-kati-atik-tarifesinin-mevzuata-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/75d1131f-7865-4f3f-ba5b-75016010975a/fiyat-farki-verilen-yapim-islerinde-all-risk-sigorta-policelerinin-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/3a4ec889-9816-4d98-ac69-ff869515e5fa/yeni-birim-fiyat-tespitinde-miktarin-belirlenmemesi-dolayisiyla-revize-birim-fiyat-uygulanamamasi http://kamubis.com/decisions/SayistayFinding/5fa9690d-6650-431a-bf3b-3fe76ffcc84f/haczedilemez-mallarin-uzerinde-haciz-bulunmasi http://kamubis.com/decisions/SayistayFinding/40cf8607-1d85-443a-b31d-c7b42fc3abf7/istisna-kapsaminda-olmayan-alimlarin-ihale-yapilmaksizin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/9effa427-899a-43e0-b7b5-39c7eb010115/sirkete-ayni-sermaye-olarak-konulan-tasinmazlarin-mulkiyetinin-tapu-sicilinde-sirket-adina-tescil-edilmemesi-sirket-tarafindan-kullanilamamasi-ve-haklar-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/e8258b75-2846-4ea8-a5c2-c4db412e4eb7/kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f6db59b1-0f69-44e6-b98e-584edfdc3e46/muze-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/1d411f26-2169-4e42-ad38-29040b737fc1/sosyal-konutlarda-oturma-suresine-uyulmamasi-ve-konut-bakimlarinin-yetersiz-kalmasi http://kamubis.com/decisions/SayistayFinding/b132f53a-6740-4cab-8ae2-cdd333611320/sosyal-yardimlarda-butunlesik-sosyal-yardim-bilgi-sisteminin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/70d464ca-ee1c-46ec-a8e3-f88de305b102/sube-mudurlugu-kadrosuna-sozlesmeli-personelin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/9968c5c7-b88f-46f6-8169-6e2bee160e5a/tasinmaz-cins-tashihinin-yapilmamasi-dolayisiyla-ihale-ile-kiraya-verilmesi-gereken-isyerlerinin-ecrimisil-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/a2694181-6d7a-4d17-991a-51dc7d8e6174/yapim-islerinde-projelerin-detayli-olarak-hazirlanmamasi-sonucu-genel-bir-uygulama-olarak-is-artisina-gidilmesi http://kamubis.com/decisions/SayistayFinding/6773dc37-8962-4687-b8e9-0a0b8fb63696/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/361ba5e5-80de-4e43-80a3-ceb9b8380d60/sosyal-guvenlik-kurumuna-fiilen-odenmeyen-sgk-primlerinin-kurum-kazancinin-tespitinde-gider-olarak-dikkate-alinmasi http://kamubis.com/decisions/SayistayFinding/c5bc7333-7b90-4ab2-9a5e-91aad6bb34f2/butun-riskler-all-risk-sigorta-policelerinin-ongorulen-riskleri-karsilamamasi http://kamubis.com/decisions/SayistayFinding/998b996e-df20-4cfd-b2fa-126b3a829b6b/yapim-islerinde-kesin-kabul-yapilmadan-kesin-hakedis-raporu-duzenlenerek-yuklenicilere-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/f330fa32-ba20-415b-82cb-001f5bcc5e34/yeni-birim-fiyat-analizlerinde-ticaret-veveya-sanayi-odasinca-onaylanmamis-faturalarin-yerel-rayic-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7c46feb5-8a8b-43b7-b14e-576f85b15b70/idarenin-mulkiyetindeki-bazi-yapilarin-yapi-kullanma-izin-belgelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/a9b80b19-8816-4595-b45d-9d883e4e4193/belediye-tasinmazinin-ortak-hizmet-sozlesmesi-ile-meslek-kurulusuna-birakilmasi-ve-sozlesme-sartlarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/e1cdca2a-5d96-430f-898d-60752ad3d685/yonetim-kuruluna-verilen-murahhas-uyelik-ucretinin-yonetim-kurulu-karariyla-belirlenmesi http://kamubis.com/decisions/SayistayFinding/72cacc8f-92b0-4c8b-a921-8d786967e401/kiraya-verilen-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/a01861a6-184c-4657-abce-acf7ab0e744f/ruhsatsiz-isyerleri-ile-ilgili-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/97110591-7695-4af6-95b6-ac2ae7ab235b/belediye-sinirlari-icinde-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d97e0cfa-da05-4503-ac39-26c265665ca2/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-teknik-alt-yapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/5049f034-5d79-4959-ae7c-4de948b5fd58/bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-mukellefiyetine-yonelik-saha-kontrollerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/665dc70a-411b-4c3f-b3cd-caae461089a5/idareye-tahsis-edilen-ve-idare-tarafindan-tahsisi-gerceklestirilen-tasinmazlarin-muhasebe-kayitlarinda-hatali-yer-almasi http://kamubis.com/decisions/SayistayFinding/fc475a57-72b7-4f9d-a966-b49cee0acb13/yonetim-kurulu-uyeleri-arasindan-atanan-murahhas-uyelerle-ilgili-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/a4c8e15b-109a-48f5-b722-f93cb82b9294/supheli-ticari-alacak-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e89b9648-3db1-4990-9edc-168dd2026e68/dogrudan-temin-yontemiyle-avukatlik-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/44124e50-d5c2-43ef-9a85-7b8ba63a2e38/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/500cc7dd-7799-4420-852c-d0ef53636e7f/sayistay-ilamlarinin-tahsilinin-saglanmamasi-ve-muhasebe-kayitlarinda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/81509ecb-2f16-4f07-8d0c-2f9c09d244e3/bazi-isyerlerine-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6d05c82e-5154-42ab-885b-1a93b83e4a40/ilk-madde-ve-malzemeler-hesabina-kaydedilen-tuketim-malzemelerinin-tuketilmedigi-halde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/39aac380-bb79-40c6-8b48-4716778aa556/kiraya-verilen-tasinmazlara-iliskin-kira-tutarlarinin-pesinen-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/76363754-3bfc-4ac5-a5ee-a114e1ccb3b0/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3c890ad6-fd44-4f61-bb34-591a1b4e0aab/tasinmaz-icmal-cetveli-tutarlari-ile-mali-tabloda-yer-alan-tutarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/9ee8bd8a-b44e-4b3d-9384-813ab8253aae/indirimli-emlak-vergisi-hukumlerinden-yararlanan-mukelleflere-iliskin-kontrollerin-saglikli-yapilamamasi http://kamubis.com/decisions/SayistayFinding/024d53cd-ba5b-40d1-b311-dde0211a34e5/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/25670233-b815-4e14-9714-b912ab2caa43/buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-cogunluk-hissesine-sahip-oldugu-sirketlerin-yonetim-kurulu-kararlari-ile-baska-sirketler-kurmasi http://kamubis.com/decisions/SayistayFinding/2d29e0a0-7cf9-4b15-a406-5b424b95f5af/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a73f5f45-8dab-4ea2-b35a-2016c1af8dfb/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/87e653fe-8a05-4f18-944d-153a25a59849/mal-alimlari-ve-yapim-islerinde-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10luk-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/ec53bd77-cde0-4d14-bcb5-f7045dcce60f/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/f7ca60c8-999c-45e3-a0c6-2fbb7cb4e5c1/belediye-meclisi-karariyla-tahsisi-iptal-edilen-tasinmazlarin-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/4e27242a-5c26-4fb0-bd3a-f784a1702420/banka-kartlari-ve-kredi-kartlari-ile-yapilan-tahsilatlarin-idarenin-kamu-sermayeli-banka-hesaplarina-mevzuatta-belirlenen-surede-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3daac6aa-64cf-411f-b3c7-fa352d9e2a0c/ayni-nitelikte-hizmetlerin-birden-fazla-buyuksehir-belediyesi-bagli-kurulusu-ile-sirketince-verilmesi http://kamubis.com/decisions/SayistayFinding/b2f40f4f-1487-4cf3-8b42-d888be74effa/tam-zamanli-sozlesmeli-personelin-sirket-yonetim-kurulu-uyesi-olarak-gorev-yapmasi http://kamubis.com/decisions/SayistayFinding/bb318824-f2db-47f6-882a-c067b888f4c0/iktisadi-tesebbuslerin-surekli-zarar-etmesini-onleyici-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7402db74-49e2-407b-88b5-03b436afe37f/buyuksehir-belediyesi-ve-bagli-kuruluslarinda-yoneticilik-sifatina-haiz-olmayan-personelin-sirket-yonetim-kurulunda-gorev-almasi http://kamubis.com/decisions/SayistayFinding/870a9c30-e31a-46db-b269-4fd83501c226/yillik-personel-giderlerinin-bir-onceki-yil-butce-gelirlerinin-40ini-asmasi http://kamubis.com/decisions/SayistayFinding/b028fecb-7554-432a-8c4d-2c3b4ed995a3/belediye-sirketine-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/ad13b65e-d929-45b1-808e-7b8593e0d81e/tasinir-mal-yonetimi-hesabi-icmal-cetvelindeki-tutarlar-ile-muhasebe-kayitlarindaki-tasinirlara-iliskin-tutarlarin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/d5eb1a56-d8e5-4a58-8b7e-420c02b85799/amortisman-ayrilmayan-ve-kayitli-degerinden-daha-fazla-amortisman-ayrilan-maddi-duran-varliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c3aa603e-5458-4c3f-974e-f31f0fc38dad/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a72386bb-9016-4746-a62a-7d449dccfe23/gelirlerden-alacaklar-hesabinda-takip-edilen-alacaklardan-yil-sonu-itibariyla-tahsil-edilmeyenlerin-gelirlerden-takipli-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/bf7767d1-1725-48d6-9750-044fc2112f8d/spor-tesisi-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/da7854e4-0819-4823-814c-c60817a24a66/tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1982d43f-a67c-4c2e-82d4-589e739bea60/tasinmazlara-iliskin-deger-tespit-islemlerinin-tamamlanmamasi-ve-tasinmaz-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/250531e8-f3b3-4b7e-8fff-ce43cd54d439/yevmiye-defterinin-usulune-uygun-tutulmamasi http://kamubis.com/decisions/SayistayFinding/c13d7fc3-d73b-4941-90c3-9ed2def3c08a/sayistaya-verilmesi-gereken-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/f58521e4-81f7-46de-b9bb-e62ccd03137e/belediye-meclis-karari-olmadan-ve-cevre-sehircilik-ve-iklim-degisikligi-bakanligindan-izin-alinmadan-yurtdisi-belediye-ve-mahalli-idare-birlikleri-ile-is-birligi-ve-organizasyon-yapilmasi http://kamubis.com/decisions/SayistayFinding/4a511fe3-a04e-450f-8dec-f8c9eda24111/yevmiye-defterinde-bos-yevmiyeler-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/de6b5181-9934-4210-b837-9133cb227615/belediye-sirket-personeli-dahil-personel-giderlerinin-yasal-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/432fc40f-12da-43ce-ad82-98de9b6d22db/belediye-sinirlari-disinda-kalan-ilce-belediyelerine-maddi-destek-saglanmasi http://kamubis.com/decisions/SayistayFinding/0496bdf4-52a6-41e3-86cc-ecf70a6c8247/buyuksehir-belediyesinin-sorumlulugunda-olmayan-parklarin-hizmetlerinin-buyuksehir-belediyesi-tarafindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/70bdbfe6-e98d-409d-b0f9-b02b005907c1/bazi-tasinmazlarin-encumen-karariyla-ecrimisil-yoluyla-kiralanmasi http://kamubis.com/decisions/SayistayFinding/4f877cb9-00c2-450d-8597-59e1765ed973/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/646b25f3-ea53-40c9-bdef-4909b94bd261/hazine-tasinmaz-satisindan-alinmasi-gereken-paylarin-takibinin-yapilmamasi-ve-gecekondu-fonunun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/5777690a-99c1-4418-b48d-63f32cee379b/kamu-kurum-ve-kurulusu-niteliginde-olmayan-ozel-sirketlere-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/73fd8114-72c6-4cb4-b8d9-6a6dbb9d7830/yapilandirilmis-kamu-borclarinin-vadelerine-uygun-olarak-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/94071d2e-2b8a-4a18-bfd7-343a2f934c1a/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f1523b15-ff1d-4dce-9da3-c6e663cecdcc/tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8457d941-9352-4771-9ed5-c08399e39205/tasinmazlarin-deger-tespitinin-yapilmamasi-ve-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/4172e99a-ed81-4b1b-b995-ac0c10d8ac29/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/63b0d3cc-9120-4ead-bf47-3ff142137a9f/iscilere-mevzuatta-belirlenen-surenin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/2f076eb7-8330-460d-b022-5c4943903f0e/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/92286fe6-6950-4ffe-a992-540602610042/reklam-alani-kiralama-bedelinin-izmir-buyuksehir-belediyesinden-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/4b0742e8-b0b5-49fc-a7e2-b399c4c464f1/reklam-amacli-alan-kiralama-kurulum-ve-bakim-konulu-ihaleye-ait-sartname-ve-sozlesme-hukumlerinin-eksiklik-icermesi http://kamubis.com/decisions/SayistayFinding/76b54adf-0c55-4c58-a575-a61dabbc08d5/izmir-ulasim-merkezi-sistem-verilerinden-etkin-sekilde-yararlanilamamasi http://kamubis.com/decisions/SayistayFinding/8ed7e0b0-af36-47a8-beb9-44e257f0e3fd/toplu-ulasim-yonetim-sisteminin-hedeflenen-amaclar-dogrultusunda-hizmet-vermemesi http://kamubis.com/decisions/SayistayFinding/28d4a869-a52c-4346-afe3-cff5c3863673/sirketin-vergi-ve-sosyal-guvenlik-kurumu-borclarinin-vadesinde-odenmemesi-nedeniyle-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/3b6af690-fa43-4372-84ba-380d63da05bf/yapim-islerinde-yuklenicilerin-idareden-onay-almadan-alt-yuklenici-calistirmasi http://kamubis.com/decisions/SayistayFinding/78140d69-e36f-42d5-b432-f080df1e2622/sirket-yonetim-kurulu-uyelerinin-mali-haklarinin-genel-kurul-karari-ile-belirlenmesi-gerekirken-yonetim-kurulu-karari-ile-belirlenmesi http://kamubis.com/decisions/SayistayFinding/907213ec-454e-4fc7-ae85-3f833d22138f/sirket-tarafindan-profesyonel-bir-spor-kulubu-ile-mevzuat-hukumlerine-aykiri-olarak-sponsorluk-sozlesmesi-imzalanmasi-ve-nakdi-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/a6dd5f21-dad6-4be0-8be7-b035e4e895c9/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/2cf38863-0b1a-4aff-ae7c-744ecb753e49/sirketin-personele-iliskin-giderlerinin-hatali-hesapta-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/c8c60ba2-173c-4853-851b-e68e0034ed8c/yevmiye-defteri-kayit-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d52484ff-dff3-4977-b593-77a4f032de94/personel-calistirilmasina-dayali-dogrudan-hizmet-alimi-sozlesmesi-kapsami-disinda-personel-calistirilmasi http://kamubis.com/decisions/SayistayFinding/32284dac-b9ba-4d2b-a34c-e6e3ae842336/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/193fa909-5b0b-42dd-ac7f-a743cf496a65/idareye-ait-ogrenci-konukevlerinin-kurum-acma-izni-ve-ruhsati-olmadan-faaliyet-gostermesi-ve-mevzuatta-belirlenen-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/668f41cf-f9f9-4ef5-89ba-426f49a6670a/idare-mulkiyetindeki-bes-adet-tasinmazin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/0b7c2052-4350-4701-b0bb-b03663d0249b/belediye-sirketine-ayni-sermaye-artisi-yoluyla-tesis-edilen-intifa-haklarinin-ve-tasarruf-devirlerinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/9e3078d5-1d78-4190-b7b4-5103298c3ce7/otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b5a34091-8744-4cb4-98f4-fbccad8d46dc/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/adf1fb5b-4859-499e-a33e-c44c3a28af53/mahalli-idare-birliklerine-aktarilan-paylarin-ilgili-hesapta-muhasebelestirilmeden-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/920dd21e-1677-4199-af59-c95c0f5405b6/mali-tablolardaki-emanet-tutarlari-ile-gelir-otomasyon-programindaki-emanet-tutarlarinin-birbirine-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/4152c068-1a0f-4269-865d-0fdeb399b8e2/personele-odenemeyen-sosyal-denge-tazminatlarinin-butce-emanetleri-hesabi-yerine-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/d75e993a-efb5-49c4-9d82-98a634c122f4/butce-ici-isletme-hesabindan-aktarilan-tutarlarin-butceye-gelir-kaydedilmesine-ragmen-emanetler-hesabinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/3d6b10b4-9296-46fa-854e-3ad41bdc6857/butce-ici-isletmede-kullanilan-dayanikli-tasinirlarin-idarenin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4e801205-728b-4e21-808d-e790e3827d08/amortisman-ayrilmayan-ve-kayitli-degerlerinden-daha-fazla-amortisman-ayrilan-maddi-duran-varliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/22904a7a-b90b-4fc1-9501-eac5e229b40d/verilen-depozito-ve-teminatlarin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/60de73be-76ef-4ce7-8efb-52aa394c5635/kanunen-islemden-kaldirilan-alacaklarin-kisilerden-alacaklar-hesabinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/b0453f3a-5160-4387-88ac-1d2f429af7e9/idarenin-yapilandirilmis-alacaklari-ile-muhasebe-kayitlarinin-birbirinden-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/f6e86018-d79f-4cdd-972b-7dc8d2400913/trafik-isaret-levhalari-ustune-ilan-ve-reklam-alani-olusturulmasi http://kamubis.com/decisions/SayistayFinding/85271dd0-abe1-403f-bd2c-759b2e5aed65/yol-yapimindaki-imalat-tabakalari-icin-dizayn-raporu-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/e0af6aed-6c13-48f5-9dac-d3ce3747b7d1/yapim-isleri-genel-sartnamesinde-belirtilen-siralamaya-uyulmaksizin-kesin-kabul-ve-kesin-hakedis-islemlerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/b114a2fa-c78b-4e19-b96a-8fb446ecd4a2/yapim-islerinde-proje-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/ba46d4c7-09b6-414e-85b2-0e2cd02194e5/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e02f0d6c-a8fe-4d4e-b604-f2cbb941303a/bazi-ilce-merkezlerinde-ve-yerlesim-alanlarinda-nazim-imar-planinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/8ef03031-9498-4b13-9035-38175bfbba34/yapim-islerinde-nihai-projelerin-gecici-kabul-yapildiktan-sonra-buyuksehir-belediyesine-teslim-edilmesinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/425410b2-e736-42ca-869b-53a8b7cadb64/yapim-islerinde-fiyat-farki-odendigi-durumlarda-tum-riskler-all-risk-sigorta-police-bedellerinin-artirilmamasi http://kamubis.com/decisions/SayistayFinding/22c78a63-2741-4113-9728-a33a67639777/bazi-yapim-islerinin-personel-calistirilmasina-dayali-hizmet-alimi-sonucunu-doguracak-sekilde-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/03609753-c8d7-474f-a3c9-805b074801ed/yapim-isi-ihalelerinde-sozlesmelerine-hukum-konulmak-suretiyle-idarenin-ihale-konusu-isle-ilgili-olmayan-genel-ve-surekli-ihtiyaclarinin-karsilanmasi http://kamubis.com/decisions/SayistayFinding/6f7c8443-36ef-4ed7-857e-71063fe8aa37/uygulama-projesi-hazirlanarak-anahtar-teslimi-goturu-bedel-teklif-alinmasi-gereken-bina-yapim-islerinin-birim-fiyat-teklif-almak-suretiyle-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/286e843b-06f3-4ccf-ab1a-c304ed322151/tasinmaz-kiralama-ihalelerine-iliskin-kesin-teminatlarin-kira-artislarina-uygun-olarak-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/651b8078-c9e3-48d4-b8d5-8c3a2ae3301f/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-ihaleden-yasaklanmasi-icin-gereginin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/abf27c55-32b9-44bb-a28b-f227fda60232/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/191288d8-ae23-43ba-b03d-2c9327397627/ilan-ve-reklam-alanlarinda-isletme-hakki-kullanan-firmalarin-vergi-sorumlusu-yerine-vergi-mukellefi-olarak-beyanda-bulunmalari http://kamubis.com/decisions/SayistayFinding/4540fdc4-887a-48cc-927b-687d7e63837f/turkiye-jokey-kulubunden-alinan-eglence-vergisi-paylarinin-ilce-belediyelerine-duzenli-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/4f432972-e53b-442e-bc21-24b5f24c79bb/butce-emanetleri-hesabinda-kayitli-borclarin-odenmesinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a2999976-ee1e-44a4-b524-69414fca240f/isyeri-acma-ve-calistirma-ruhsati-olmayan-isyerlerine-mevzuatta-ongorulmemesine-ragmen-sure-verilmesi http://kamubis.com/decisions/SayistayFinding/9a61eac6-d4b2-48ac-a134-f12e2e1af85c/arac-kayit-sisteminden-cikis-yapilan-kiralik-araclara-iliskin-bilgilerin-otomatik-olarak-akaryakit-takip-sistemine-iletilmemesi http://kamubis.com/decisions/SayistayFinding/d018d005-aeff-4dd6-9431-70c4f6480f85/servis-plakalarinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/abd064f5-dcd0-4338-9d91-a4a867e18898/ozel-halk-otobuslerinin-ihalesiz-ve-suresiz-olarak-calistirilmasi http://kamubis.com/decisions/SayistayFinding/ab31f827-9a5e-43b5-b149-6117c866f118/kamu-idaresine-ait-tasinmazlarin-suresiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/90abcfee-4d58-45c1-8e25-032958dc8f58/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/99b5881d-9e5d-4cbe-a774-cf453bd9a426/tasinmazlarin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/f999f8e4-38aa-4868-8cdc-6c4b09c39856/tasinmazlarin-kaydina-iliskin-formlar-ile-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/196d8875-14a2-4d7b-8fd1-73b7cb33da67/yangin-sigortasi-vergilerinin-eksik-beyan-edilmesi-nedeniyle-belediyenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/cc080212-7a3d-43fb-a926-943d6ce3e249/bazi-is-yerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/8a28aeec-9cbe-44ca-96e9-b312646e8270/isyeri-acma-ve-calisma-ruhsati-alinmadan-faaliyette-bulunan-bazi-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6d1ecbf1-370f-48e1-9507-2b846f811cd2/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-yatirim-izleme-ve-koordinasyon-baskanligina-zamaninda-gonderilmemesi-nedeniyle-butceye-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/c5c68534-b72c-4494-a3c9-b9019734a6cc/yevmiye-defterinde-bos-yevmiye-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/4bbfcc47-ad21-4806-afd1-4d9d778fe57e/muhasebe-kayitlarinin-geriye-donuk-olarak-degistirilmesi http://kamubis.com/decisions/SayistayFinding/346bc025-6483-49de-a359-63ee6db87146/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d0f4bf31-53fa-4243-aa9a-fa6e3d544873/bilisim-sistemi-ve-yonetim-politikasinin-standartlara-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/010803b7-1e69-4ece-90fc-ea1383484010/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/eacb8f5b-9abd-4c67-9de9-e7411ae83d73/mali-kaynaklarin-kamu-sermayeli-bankalarda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/7afbe3e2-e732-4fa3-8b09-c1330cc09b34/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1941a3fe-8b2e-44f1-aa7b-dd6f222d8f92/avukatlik-vekalet-ucretlerinde-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/aa661038-17db-41bb-b6e1-ad4aba8c7e15/sosyal-denge-sozlesmesine-sozlesme-konusu-olmayan-hukumler-ile-kanuna-aykiri-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/e31d65d8-78c5-4f31-87bd-2eb56041d571/128-adet-konut-projesine-ait-arsanin-cevresine-yapilacak-olan-tas-duvar-yapim-isi-ihalesinin-kamu-ihale-kanununun-3uncu-maddesinin-g-bendi-kapsaminda-yapilmasi http://kamubis.com/decisions/SayistayFinding/560d4340-1591-4068-a470-a9a4036d5e75/imar-idari-para-cezalarinda-gerekli-artirimlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/98ea1247-d6fd-4c9d-8a0e-f082ba4dee64/kanalizasyon-ile-su-tesisleri-harcamalarina-katilma-paylarinin-tum-mukellefleri-kapsayacak-bicimde-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/999e034d-a1ed-4fbd-9877-688ff43cb054/abone-guvence-bedellerinin-iadesinde-alinan-doneme-gore-farkli-guncelleme-uygulamasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e0ab345d-f3dd-4ee6-a9f4-f842ca66001c/abone-sozlesmesi-ve-guvence-bedeli-olmayan-aboneliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/fff7c01e-4b7c-4d83-a634-51a91341cc17/su-ve-atik-su-tarifelerinin-belirlenmesinde-gercek-maliyetlerin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/4a631589-fd20-44b5-afc3-05050a5e1fe9/tarifeler-yonetmeliginde-su-ve-atiksu-tarife-tespit-esaslarinin-kanun-hukumlerine-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/e84c6d8d-e4e7-40a4-afc0-21726b75096b/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e6f59a08-270f-41e4-9b07-12260f7fada5/tasinmaz-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/61f3b038-6a5b-4668-af58-1ec7d36db5ae/amortisman-ayrilmayan-ve-kayitli-degerinden-daha-fazla-amortisman-ayrilan-maddi-duran-varliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/67109f13-074c-46cc-b71a-772b430e93b5/gecekondu-fonu-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a0c662fe-5f16-4f5a-a3f4-5fd850fc104d/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siralamaya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/0b7e646b-fd63-42ed-9716-a7e7e25f484f/belediyenin-egitim-hizmeti-alimlarinda-bazi-sorunlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f3776c67-0fc9-41ad-918e-bd2e0a81fa1d/belediye-ihtisas-komisyonlarina-gorev-alani-ile-ilgili-olmayan-konularin-havale-edilmesi http://kamubis.com/decisions/SayistayFinding/13832086-e54c-42d9-b544-59cdc28ae1e8/bazi-avanslarin-suresinde-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/2e9e6b50-b249-4c59-a139-85d2025d38d0/avans-niteligi-tasimayan-odemelerin-gorev-giderleri-avansi-usulu-kullanilarak-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/b8f126d3-02d9-4398-ae61-39464939655f/tasinmaz-tahsis-islemlerinde-sureye-iliskin-hatali-uygulama-bulunmasi http://kamubis.com/decisions/SayistayFinding/c4c85c26-0e58-4804-84b3-3612d65649b0/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/0af505e6-1b36-44d7-8f78-38761dd14d61/isgale-konu-olan-tasinmazdan-ecrimisil-alinmamasi-ve-tahliye-edilmemesi http://kamubis.com/decisions/SayistayFinding/656718f5-220b-41ed-baf0-25a70194ec15/tesis-niteligindeki-dayanikli-tasinirlarin-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/1fe328cb-1778-4f27-a682-aef96f1177fd/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personelin-ihale-komisyonu-ile-muayene-ve-kabul-komisyonunda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/b47b292e-97e7-44cf-b6ba-bc909c0a92ca/kurum-alacaklarinin-kisilerden-alacaklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/2124c87d-09b7-4566-a3bb-4e8f7aeba8d9/gecici-gorev-yollugu-avanslarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f1f96728-8137-4c94-a9f5-31a88c1f149a/maddi-duran-varlik-niteligindeki-alimlarin-stoklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/f3cc254f-effe-4d6e-a80a-b96c72004cb9/indirilecek-katma-deger-vergisi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/eed2d861-264b-4748-b83e-088235cfc3a8/cevre-temizlik-vergilerinden-buyuksehir-belediyesi-icin-ayrilan-paylarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fd87c24b-055e-4432-b562-ff1a91992c42/hafriyat-alanlarinin-etkin-olarak-kullanilmamasi-ve-hafriyat-gelirlerinin-ilce-belediyelerince-toplanmasi http://kamubis.com/decisions/SayistayFinding/249f86c8-c237-43df-b8d3-5ec276337d4a/hafriyat-naklinde-kullanilan-araclara-azami-yuklu-agirligi-asacak-sekilde-yukleme-yapilmasi http://kamubis.com/decisions/SayistayFinding/8bff2786-4740-4928-88b1-3c0da4a50e80/128-adet-konut-projesi-kapsamindaki-konut-yapim-is-ihalesinin-kisimlara-bolunerek-pazarlik-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/c4b07e2d-14df-4dea-83db-7371a026a5f4/akaryakit-alimlarindan-bazilarinin-depolanmasina-ragmen-stoklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/98aae84c-923b-4f99-b32b-999ee94cde42/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8d131f95-bff1-4482-929e-345e22f5d3d1/maddi-duran-varliklara-iliskin-amortisman-islemlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/80cad5d2-d64d-4e7e-9f19-e6b77e08c6cb/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/56484f6c-e780-458b-9fbc-2fb6ac86371a/pesin-olarak-tahsil-edilen-kira-gelirlerinin-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d254978d-af63-4857-b5d6-ae25f958d126/128-adet-konut-projesi-kapsaminda-yapilan-ihalelerdeki-odeme-sartlarinin-ihale-sonrasinda-degistirilmesi http://kamubis.com/decisions/SayistayFinding/982aab1b-9f0a-446e-9619-0d2470588507/varlik-hesaplarinda-izlenmesi-gereken-stoklarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/35d94300-581f-4b19-bb2e-90372528cf27/butce-emanetleri-hesabinda-kayitli-borclarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/fab49c21-c1f3-476e-82cb-137132624a0f/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6e10f0c8-e24a-4c86-af96-cfb792c49369/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/fd46b770-dfff-415f-b8a5-48c5e8f3ce68/belediye-sirketine-yonelik-sermaye-taahhutlerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/e3fc006c-1541-424c-b429-c8c4b3b4b624/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/db5bc318-de79-439f-801f-2a537e4dfb19/gecici-kabulu-yapilan-yapim-islerinin-ilgili-duran-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/10ca0a5d-0991-4241-a5b7-82e68de60458/iscilerin-yillik-ucretli-izinlerinin-mevzuata-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/adf27e27-3058-4680-8cc4-d914c5f90736/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/0e34cf53-2fdf-47a7-b7e6-b52062d9778d/haczedilebilir-ve-haczedilemez-gelirlerin-ayni-banka-hesaplarinda-tutulmasi http://kamubis.com/decisions/SayistayFinding/0aa77005-cf3c-40b4-9801-b1523fd9ee53/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a7f1b025-5997-497e-8f6c-d83095dc817b/belirli-sureyi-gerektiren-dogrudan-temin-yontemiyle-yapilan-hizmet-alimlari-ile-yapim-islerinde-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/40631beb-1ef4-462b-bc5b-cd7ea4ad602a/butun-riskler-sigorta-policelerinde-bir-kisim-risk-kalemlerinde-muafiyet-oranlarinin-sinirlarin-uzerinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/8f9b781f-07ae-43f5-bcee-e498d4123584/belediyenin-dogalgaz-dagitim-sirketindeki-ortaklik-hissesinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/0985bc7f-8456-45d0-95fb-15103e249b4a/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/5b7e8b99-8148-411d-a0b6-ca95a3cb49fc/bir-kisim-maddi-duran-varliklar-icin-amortisman-ayirma-islemlerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/df10a646-4b0a-47e2-bc00-bcddb4b01f98/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/0671a75a-abac-49bd-897e-f92d5be10841/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/15621b53-ac86-4c6c-9d19-199a1b618201/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/92f11df2-a9ba-4072-9bd3-af3402c8033f/su-ve-atik-su-tarife-tespit-ve-hesabinin-maliyetlere-dayali-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/18e0eea2-95fc-4353-83d0-658cc0fab62a/ileri-atiksu-aritma-tesislerinin-kurulmasi-ve-isletilmesi-icin-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/bb16187f-b916-45d9-bcd1-aacebfcbd4a6/vadesi-gecen-sirket-alacaklari-icin-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/1082a9f3-e6f6-48b0-870c-949b60d29adb/tahakkuk-eden-vergilerin-tahsilat-oraninin-dusuk-duzeylerde-kalmasi http://kamubis.com/decisions/SayistayFinding/6eb41f64-8a37-4134-8f50-20a0fd361161/su-kayiplari-tebliginde-belirtilen-kayip-ve-kacaklarin-onlenmesine-yonelik-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/861b4ef0-1800-405f-b4f5-8ae039ec22cf/isverenlerin-hakedislerinden-kesilen-asgari-ucret-destek-primlerine-iliskin-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5eb37c73-6c9a-4ad9-b337-5784512700cf/yapim-islerinde-teknik-personel-bildirimlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ee697f76-6eca-4119-8ff1-238f3e113d02/bazi-yapim-islerinde-tum-risk-all-risk-sigorta-policeleri-ile-ilgili-sureclerin-mevzuata-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/8103de07-0efe-4ca3-ac6f-72a26803960d/bazi-yapim-islerinde-revize-birim-fiyatlarin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/deb85485-0f6a-409d-a048-ffc70f8731c0/kamu-idaresi-hesaplarinin-ilgili-usul-ve-esaslara-uygun-olarak-sayistaya-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/760280dc-9b0e-42b4-98e5-bebebfe3e32b/dolgu-malzemesi-bedellerinin-odemesinde-sozlesmede-yer-alan-katsayilarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/be2e5d97-3ea1-4d84-9003-3d542439181f/bazi-yapim-islerinde-yeni-birim-fiyat-tespitinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/650346f9-8bb9-4732-af85-537b99ff95b6/bilgisayar-yazilimlarina-iliskin-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c52c931d-509e-4a6d-af5f-1cead24f2a76/bazi-yapim-islerinde-fiyat-farkinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/0b239f05-71e4-419a-97d4-7d00a7af7bb8/mahsup-donemine-aktarilan-avans-ve-krediler-ile-ilgili-kayitlarin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/ed69e352-67f3-46d7-8977-4cce8f8185b2/bazi-yapim-islerinde-fiyat-farki-hesabinda-yer-alan-akaryakit-katsayisina-ait-yakit-cinsinin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/89f83103-91fb-4bca-b15d-8a669d2745a7/dsi-tarafindan-sondaj-izni-verilen-kuyularda-faydali-tuketim-miktarini-asan-kisim-icin-isu-tarafindan-tespit-izleme-ve-ucretlendirme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ff3657ef-9771-48e6-9d4a-b4b8e6e9259b/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyeye-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/75c8d63c-8cd3-41ef-8bb2-2e155c5e3483/bazi-yapim-islerinde-sozlesmede-yer-alan-odenek-dilimlerinin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/e15caf3c-1afc-4bf7-b91a-5de0637ba48f/kiralanan-araclarin-gorevlendirme-yazisi-olmaksizin-gorev-mahalli-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e261d398-ba16-41b1-9475-47e8efe05c5f/belediyeye-olan-borcun-vadesinde-odenmemesi-nedeniyle-artan-borc-stokuna-sebep-olunmasi http://kamubis.com/decisions/SayistayFinding/553ad7d8-a5c8-4c35-8f23-332ef6d4c4f4/personel-giderlerine-iliskin-harcama-yetkisinin-yetkiyi-haiz-olmayan-kisiler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3504ceb4-a458-45f7-b71b-5b7da15f92de/zabita-memuru-kadrosunda-olmayan-personele-zabita-memurlugu-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/0b2c0790-f2c5-4f29-b5a4-19f57f742c37/vadesinde-odenmeyen-vergi-borclari-ve-idari-para-cezalari-ile-ilgili-haciz-islemlerinin-zamaninda-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/d33cd444-c79f-42e0-8549-7197751be52e/idarece-verilen-kiralama-hizmet-bedelinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/e0712417-c9d2-4f6a-a36c-87ead38fd5dc/is-avansi-kapsamindaki-isler-icin-personel-avansi-verilmesi http://kamubis.com/decisions/SayistayFinding/ef32b337-af0b-4faf-8951-8d515a1e631e/fiilen-isyeri-olarak-kullanilan-tasinmazlarin-emlak-ve-cevre-temizlik-vergilerinin-mesken-uzerinden-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/54a6a4d3-9209-4c16-bb15-110628a77cc3/dogrudan-hizmet-alimi-yapilmadan-sermaye-artirimi-yoluyla-personel-calistirilmasi http://kamubis.com/decisions/SayistayFinding/cb65e908-c6d1-4448-9b4f-fb6523292d4c/borclarini-vadesinde-odemeyen-kiracilar-hakkinda-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/b8278fe8-fe89-4a57-89de-40e7234ded3e/aktif-olan-isyerlerine-iliskin-belediye-gelirleri-takibinde-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/35ffe914-7e27-40bc-87aa-df71802ec414/bos-yevmiye-birakilarak-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/a38d7b7e-0708-4da9-afb4-3f815f7edf7f/kidem-tazminati-karsiliklari-hesaplarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2444e24b-d7a3-489f-a4a2-bd911df867a3/hurdaya-ayrilan-stoklarin-muhasebelestirme-islemlerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/97a0e466-14fa-4784-99ae-f475b3038bfb/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/930f46ac-085d-45ce-b7e6-2227469d65c7/depozito-ve-teminatlarin-alinan-depozito-ve-teminatlar-hesabina-kaydedilmesinde-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/773bae3b-ee98-4840-8062-d1a4cdaec51e/butce-ici-isletmeye-ait-hesap-ve-islemlerde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bcf6594f-d698-46dc-a8d6-d566cdbf1e80/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/674598cf-740c-44f9-8380-085143a165a5/pazaryeri-olarak-tahsis-edilen-alanlara-iliskin-isgal-harclarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5784c4ce-9c0f-4113-9025-1e998d77249b/otopark-hesabinin-mevzuata-uygun-olarak-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/56901262-8b13-49c0-ac41-d2c0fd85677e/mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/d108bf92-ba0c-40bc-a188-2a74d85c57f3/bireysel-emeklilik-sirketlerine-yapilan-odemelerin-vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumlulukler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/bfcb9f0e-9976-48c4-9f2e-47fe4f961e51/maddi-duran-varliklar-kapsamindaki-yapim-ve-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/8498149a-bdd0-441d-bf23-472ed5f6d78d/kdv-mukellefiyeti-kapsaminda-yapilan-bazi-alimlar-icin-odenen-kdvnin-indirilecek-kdv-hesabinda-izlenilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/4d6e8c52-2d30-41ce-ab19-b57527007cb3/idare-tasinmazlarinin-tahsislerine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/681a0761-0ce1-4fc5-baf1-feb9bf21fc41/idarenin-tasimaz-kayitlari-ile-tapu-sicil-mudurlugunun-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/964f4bd9-2d18-4f9a-b87d-1333b3345263/butcenin-mevzuata-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/fff32c5b-932a-4b6d-aba9-f8e85d954948/otopark-alanlarinin-ihale-yapilmadan-belediye-meclisi-karariyla-isgaliye-adi-altinda-devredilmesi-ve-kira-suresi-biten-tasinmazlarin-kiralama-ihalelerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bafeb53b-fafc-4647-81c9-7209dd8a2aef/belediyenin-istiraki-olan-sirkete-yapilan-hakedis-odemelerinde-vergi-ve-sigorta-prim-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/48e500c7-62bc-4455-b695-a204054b99bc/maddi-duran-varliklara-iliskin-amortisman-uygulamalarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/72966b05-eb35-4ad0-af32-14a4db59adc5/yapim-isi-niteligi-tasiyan-islerin-4734-sayili-kanunun-3g-istisnasi-kapsaminda-mal-ve-hizmet-alimi-yoluyla-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/e98cb517-669e-45a5-956f-277471443032/tahakkuk-eden-bazi-gelir-kalemlerinde-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/431a42f9-a2bb-4001-9f89-6c0c7898440d/hurdaya-ayrilan-duran-varliklarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5b48c910-ec2c-4f02-9f5a-8b7dabe37850/is-avans-ve-kredileri-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d714c342-d69f-4be7-8dd1-27fc0d7f1b69/elektrik-dagitim-sirketi-tarafindan-elektrik-sayaclarinin-gec-okunmasi-ve-daha-yuksek-olan-tarifeden-ucretlendirilmesi http://kamubis.com/decisions/SayistayFinding/54a7db9f-a990-4585-9183-2a2716318659/bazi-idari-para-cezalarinin-takipsiz-birakilmasi http://kamubis.com/decisions/SayistayFinding/68393dbc-d892-495b-9437-cc9706b9cb21/dogal-gaz-dagitim-sirketinden-altyapi-kazi-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/c30b4f91-f883-46ed-8ef2-261537244d7d/eksik-imalatlar-nedeniyle-kesinti-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ffcf5b39-29f8-4d70-a35d-10a437a3e432/ayni-is-icin-malzeme-ve-hizmet-odemesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/00a10349-2641-4827-95a8-de550c185808/misafirhane-konaklama-ucretlerinden-bazilarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/6fe58470-8daf-4346-a5af-491d34229b95/butce-ici-isletme-faaliyetleri-sonucu-yapilan-islemlerin-es-zamanli-olarak-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/92b35dac-c763-49a6-bf66-852082fa54ee/gecici-hayvan-bakimevi-konusunda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/2173a872-011c-49f9-b40c-65327b833b63/isgal-altindaki-belediye-tasinmazlari-icin-duzenli-olarak-ecrimisil-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d3fc1ec7-ec94-4962-9fe4-aa3568e34b43/imar-planinda-otopark-olarak-belirlenen-alanlarin-sahislarca-ozel-otoparka-donusturulmesi http://kamubis.com/decisions/SayistayFinding/a3e90790-440b-4c48-b036-de92ea24037c/parselasyon-planlarinin-hazirlanmamasi-nedeniyle-fuzuli-isgal-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/7c15bdc0-701f-47ad-865d-6b0e4c0f6e01/belediyenin-haczedilemeyen-gelirlerinin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fa1acb0d-b627-4b2e-83ee-835ffa3a9deb/belediyeye-ait-tasinmazlar-arasinda-imar-kanununa-aykiri-yapilar-bulunmasi-ve-bunlar-icin-yapi-kayit-belgesi-alinmasi http://kamubis.com/decisions/SayistayFinding/d99f348a-102f-4f51-88c4-e6efceb7b5fd/belediyeye-ait-tasinmazlar-uzerindeki-ekonomik-deger-olan-agac-varliginin-maddi-duran-varliklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/51689c9f-a200-4717-894b-c6c7e6c39d98/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/77f51e4a-284e-4c68-9720-3c534dfef506/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/2c927ad6-4f22-4803-8e55-d49aebd45372/ulusal-bayramlarda-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/116003f3-40cb-4175-93ae-968d0a5b9170/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/7813b7eb-4a6d-4b64-af22-10ff61ca948e/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ff3f3ea4-bdcb-46ae-84e4-e62d391bda6b/belediye-sirketi-personelinin-mali-ve-sosyal-haklarina-iliskin-toplu-is-sozlesmesine-aykiri-olarak-baskanlik-oluru-ile-artis-belirlenmesi http://kamubis.com/decisions/SayistayFinding/e7208e29-768e-4af4-b705-467c2926760e/ankara-buyuksehir-belediyesinden-alinmasi-gereken-otopark-geliri-payina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/234695ff-db82-4646-9823-d189fa0b00f5/asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/81ab053d-71dc-4c78-b5f0-e65d822cca6a/internet-bankaciligi-ile-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-belediyenin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0362bbbc-0f6f-4293-a91b-944535f63ee1/mevduat-faiz-gelirleri-uzerinden-yapilan-stopaj-tutarinin-butce-gideri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/ebc8b598-94e8-4496-abb5-63af63a02d5f/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/d1b80519-1ec2-4e01-aa40-41b551786c55/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ce5befa6-4749-407b-add8-497fc6159d8c/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/ef525808-c72a-4e60-a495-93767a6c8dc1/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/dbb2f14c-7bc1-4c9f-81d6-6d621feb2172/tasinmaz-icmal-cetvel-ve-formlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f06b820c-81de-473e-a4ed-55e9c16005b0/bazi-alimlarin-haklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/d631609c-990c-4b16-af5a-0ac44e50827e/amortisman-ayirma-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f4ed2f09-b106-4379-82ae-f29804e5d7bf/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/51d2b213-d5c7-4763-9ebc-3b797dbfed7d/su-ve-kanalizasyon-idaresinin-gorev-ve-yetki-alaninda-yer-alan-tasinmazlarin-belediyenin-envanterinde-yer-almasi http://kamubis.com/decisions/SayistayFinding/0a8bc9c3-2124-4939-b9aa-b8e7706ddf00/gelecek-yillara-yaygin-hizmet-yuklenmelerinde-kanunda-ongorulen-sure-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/440021c4-0311-4a60-8199-79bca377b6e6/odenmeyen-vergi-alacaklarinin-takibinde-izlenmesi-gereken-sureclerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/46b46271-f6f1-4bea-a18a-f9d84070d827/personel-calistirilmasina-dayali-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/a86cc8d5-32ce-42ee-ae0e-d34ed67826b2/ihtiyac-analizinin-dogru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0769e000-6cfb-4ce7-95dd-2eba5b0038bd/hizmet-alimi-suretiyle-hazirlattirilan-ve-esasli-hata-iceren-uygulama-projesinin-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/c1bf2b12-1573-42d3-b1bf-a57c6d548ec4/taksi-dolmus-ve-minibus-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/ba8d7d06-5cd0-4e9c-9c36-d2269ab84650/ecrimisil-uygulamasinin-tasinmaz-yonetim-bicimi-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/d35a7cad-c952-40e2-9898-6f24efcb2766/bitumlerin-tasinir-cikis-kayitlarinin-mevzuata-uygun-olmamasi-sonucu-girdi-cikti-analizinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/5f9e7d46-8645-4f94-a52c-3c37e4949ae2/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/91295dd7-5fb6-4162-85b7-165649db2f52/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/24cc8798-9ec1-43f7-b994-f4fe16f7020c/belediye-meclisince-asansor-periyodik-kontrol-ucretinin-hesaplanmasina-esas-alinacak-fiyatin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/b60646c0-33f5-48a0-83d0-8082f33b4cca/tasinmaz-kira-sozlesmelerinin-surelerinin-sonunda-yeniden-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fd7dbdc1-6691-4c03-b852-efde55840a50/yapim-islerinde-yeni-fiyat-olusturma-sureclerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8ce69237-50ec-438b-a9eb-13117f9b2004/yapim-islerinde-zorunlu-olmayan-proje-degisikliklerinin-yapilmasi-ve-onceden-ongorulebilecek-is-artislarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/cea33f13-93cc-41b6-aa0f-01b5daa74cc5/ihale-kapsaminda-yapilmasi-gereken-mal-alimlarinin-istisna-kapsaminda-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/3a5c2e72-a76e-47d9-8457-7b0770e6e973/tasinmazlarin-kiralanmasi-ve-satilmasinda-ihale-sartnamelerine-rekabeti-engelleyici-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/7fc96551-fa12-49b5-8876-2f0b0bb42d10/sure-uzatimlarinin-hatali-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/142be98d-1e08-431f-b253-7957928e9fd7/baska-bir-kamu-idaresinden-kiralanarak-yatirim-yapilan-tasinmazin-idarenin-farkli-birimleri-arasindaki-ihtilaftan-dolayi-kullanilamamasi http://kamubis.com/decisions/SayistayFinding/0078401c-e83f-4edf-ac1d-b1a34aa5f99d/dogrudan-temin-yontemiyle-alinan-bazi-mallarin-teknik-sartnamelerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/77a093b3-1629-468b-bd48-ade5715791b1/tatil-gunlerinde-calisma-ruhsat-harcinin-gelir-tarifesinde-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/cd48a1f0-7415-48eb-9d89-b5fae34ad17b/bazi-gelir-kalemlerinin-tahsilat-tahakkuk-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/f62e6a9e-6a8e-42f7-a228-f1e38a53c5ad/istihdami-kanunlarla-zorunlu-tutulan-kesimlere-mevzuatta-ongorulen-sayida-istihdam-saglanmamasi http://kamubis.com/decisions/SayistayFinding/9a814dcb-82cc-4932-abb6-081c87e51482/herhangi-bir-sozlesmeye-dayanmadan-belediye-sirket-personelinin-kurumda-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/0153b8de-6bfc-4f0f-99da-266f4120d234/arac-kiralama-ihalelerinin-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/a11161ca-0f70-4fbf-828b-e1c9da334bab/bazi-yapim-islerinde-odemeye-esas-olcumlerin-birim-fiyat-tariflerine-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/44a5c955-56cc-4edd-a0e7-bdda7997ad81/ortahisar-dolgu-alaninda-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8e003075-8c42-4045-8a75-25e40b4c31a1/arsin-dolgu-alaninda-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ddd52840-fb64-48df-8d27-ba2b0c2f93c8/uzun-vadeli-banka-borclarina-iliskin-faizlerin-uzun-vadeli-gider-tahakkuklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/11aca422-2d52-4e7b-bf57-4de9a853fd8f/isletme-hakki-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4c88eb43-3b51-4238-94f5-14d77ac7f18d/idare-tarafindan-sunulan-hizmetlerin-ucretlendirilmesinde-bazi-kisi-vakif-ve-kurumlara-indirim-veya-ucretsiz-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/42da512f-93f0-4b91-b866-9d02008f1e4b/bazi-dernekler-ile-vakiflarin-etkinlik-ve-programlarinda-kullanilmak-uzere-tahsis-edilen-otobus-bedellerinin-belediye-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/9dd2cfeb-6ab4-47f2-8374-93088a0d6aa9/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c4420470-14e7-4f1f-abca-a408829bf72c/ifasi-belirli-bir-sureyi-gerektiren-muhtelif-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/430508af-a8f2-4ccd-9279-129bf9619bd1/mevzuata-aykiri-olarak-sozlesme-suresi-ertesi-yila-gecen-yuklenme-yapilmasi http://kamubis.com/decisions/SayistayFinding/4714c1d3-efea-4acc-9595-31bfe4cd6223/telekominikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/119a293f-bd37-413f-8556-1f6718e83f07/muhasebe-kayitlarinda-yer-alan-tasinmazlara-iliskin-mevzuatinda-ongorulen-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/58e415b4-8b04-46c6-8a64-726141bec01b/tasinmazlarin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/83bce682-be64-49eb-9801-89806d2d0c35/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3e66d38b-ba68-48f9-8970-f9ad2ecf7dbc/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ab3fadb3-7b5d-46a4-a28e-d47c7b30b5ea/mevzuata-gore-kurulma-zorunlulugu-olan-hayvan-bakimevinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/3a75442e-74ab-4e8e-9c63-262c8f6931a8/kanun-geregince-kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/011a8d01-2e5d-4d89-b342-31c63ca00e65/idarenin-irtifak-hakki-verilmek-suretiyle-yaptirilip-isletilmesi-sozlesmelerinde-fesih-sartlari-gerceklestigi-halde-sozlesmelerin-feshedilmemesi http://kamubis.com/decisions/SayistayFinding/1ae244e3-0ad3-4bc3-9584-6200761814fe/idarenin-irtifak-hakki-verilmek-suretiyle-yaptirilip-isletilmesi-sozlesmelerinde-yer-alan-sure-sonunda-her-turlu-borctan-ari-bakimli-ve-kullanilabilir-durumda-bedelsiz-olarak-idareye-devredilir-hukmunun-gereklerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/058ebcaa-bf50-422b-9870-48ff23fe3aaa/idare-ile-estram-hafif-rayli-sistemler-ulasim-san.-tic.-as-arasinda-bilet-toplama-ile-ilgili-bir-ihale-veya-protokol-olmaksizin-bilet-toplama-hizmetinin-estrama-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/f33ef493-950e-4234-95b7-30c5fb233dec/santiye-alanlarinda-bulunan-proje-tanitimina-yonelik-gorsellerin-ilan-ve-reklam-vergisi-bildiriminin-yapilip-yapilmadiginin-yeterince-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4fb8a06a-0b85-4ede-b944-e4f2b88ddd51/yuklenici-tarafindan-idare-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/90f4b2bc-20e3-4bf2-86cc-3c377198e99a/yapim-islerinde-yeni-birim-fiyatin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/23c618b3-03e6-4c73-be39-6fd0cbc5ab94/yapim-islerinde-hakedis-odemelerinin-gecikmesi-sebebiyle-verilen-sure-uzatim-kararlarinda-sorunlar-olmasi http://kamubis.com/decisions/SayistayFinding/298466a2-becd-42c8-ad44-996edf4ea189/servis-arac-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/c129e0a6-42bf-420c-821c-a57f8595159f/minibus-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/4c8b00fc-19f3-4524-a132-2fe2f84adda5/dolmus-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/9256ca0a-3b11-4f73-9b0d-295529a56bf1/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/e9a94aa5-55a6-4c1d-95d9-0bdcc9daaa0b/tasarruf-hakki-idareye-ait-olan-bazi-tasinmazlara-iliskin-ecrimisil-bedellerinin-ilce-belediyesi-tarafindan-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/872b383e-d3a1-4141-a10c-9566a2a0edf5/taksi-duragi-olarak-kullanilan-tasinmazlara-iliskin-ihale-yapilmamasi-ve-gecmise-yonelik-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/62dbfd0c-3f2f-4066-9737-b6fddfc72772/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c5015318-94e3-43a6-8ce7-49fe2bc0552d/kamu-ihale-kanununun-22nci-maddesi-a-bendine-gore-yaptirilan-otobus-arizalarinin-giderilmesi-islerinde-once-arizanin-giderilmesi-sonrasinda-yaptirilmis-olan-isler-icin-dogrudan-temin-dosyasi-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/0bdf9839-1f74-4023-b62c-2850838593a2/belli-sureyi-gerektiren-mal-hizmet-ve-yapim-isleri-kapsamindaki-dogrudan-temin-alimlarinda-sozlesme-imzalanmamasi-ve-alimi-yapilacak-ihtiyacin-niteliklerinin-ilgili-dokumanlarda-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/ec2f4463-339b-45bb-b9f3-c8f2da3a9604/parasal-limit-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odeneginin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/e8d7c11f-ae02-4fae-94bd-1b42ffeb07cb/dogrudan-temin-limitlerinin-altinda-kalmak-amaciyla-alimlarin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/eb7beb46-94a1-4982-80d9-60d8d2e93aec/bazi-ilce-belediyelerinin-gondermesi-gereken-cevre-temizlik-vergisi-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5646f411-433c-4903-834e-973774679f1f/indirilecek-katma-deger-vergisi-hesabinin-kapsamina-girmeyen-harcamalarin-indirime-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/6f0fd203-a6a3-44d9-b5a5-8ddeb5fb0a34/ilan-reklam-ve-tanitim-yonetmeliginde-belirtilen-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e7c20b54-0750-4fd9-b3d1-0f3fe10937ad/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a6293363-4fcd-490d-9a43-965f0f11f4d6/asgari-ucret-destek-primi-tutarlarinin-issizlik-sigorta-fonuna-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b42d3e71-aac4-4a3f-b61e-f9af09600da4/vergi-kesintilerinin-gelir-idaresi-baskanligina-suresinde-gonderilmemesi-sonucunda-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/c8d608aa-708b-446a-8cc2-bea6c583bfcf/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eed9b3f9-c10f-428a-8bfe-23a948ea1ef2/amortisman-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/985fbf61-130a-4d94-baa3-fbf2658b8d6f/sosyal-guvenlik-prim-kesintilerinin-sosyal-guvenlik-kurumuna-suresinde-gonderilmemesi-sonucunda-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/123c00ff-2499-46ed-848e-322e939cea0a/kurumun-mulkiyetindeki-bazi-yapilarin-yapi-kullanma-izin-belgelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/c1125b73-bdfc-4700-8a53-67ef896a34cd/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7789c31d-d959-4cd1-99b8-f497915f8e49/cografi-bilgi-sisteminde-eksiklikler-bulunmasi-ve-verilerin-guncel-olmamasi http://kamubis.com/decisions/SayistayFinding/c1c1fa4e-08ce-45be-956c-707bd03b1e87/kredi-karti-ile-yapilan-tahsilatlar-icin-ozel-bir-bankaya-komisyon-ucreti-odenmesi http://kamubis.com/decisions/SayistayFinding/7f5bf8e4-935b-403a-b614-4e1bce3e6be5/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/84629599-0f9b-43b9-ac4c-428765f8a97a/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f54a76c6-6fa0-4eed-a899-f75e691259a4/yonetim-kurulu-tarafindan-sirketin-yonetilmesinde-ihtiyac-duyulan-yonergelerin-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/4f558103-5b7d-46b6-91be-80d2da231958/sirket-yukumluluklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-ek-mali-kulfete-maruz-kalinmasi http://kamubis.com/decisions/SayistayFinding/ebf3a9ff-a901-4ea8-b145-2e80dfe0fefc/sirket-tarafindan-kesilen-bazi-faturalarin-yasal-sureler-icerisinde-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/cf346344-9bb6-4b93-bf9f-5b2cdce22863/sirket-tarafindan-isletilen-kafelerin-isyeri-acma-ve-calisma-ruhsati-bulunmamasi http://kamubis.com/decisions/SayistayFinding/aeca0991-3db3-4cb0-8778-e3478af4e6ab/sirketin-yillar-itibariyla-zarar-etmesi-ve-mali-surdurulebilirligin-olumsuz-etkilenmesi http://kamubis.com/decisions/SayistayFinding/90b64893-8624-4dd8-86c5-0da0c3db2ca4/sirket-personelinin-personel-hizmet-alim-sozlesmesi-olmadan-belediyede-calistirilmasi-ve-bu-personel-icin-gecmise-donuk-fatura-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/199e82e4-125f-4571-b39b-f14f3a3a5a7c/kafelerdeki-ucretlerin-belediyenin-baska-bir-istiraki-tarafindan-belirlenmesi-ve-kafeler-ozelinde-sirketin-zarar-etmesi http://kamubis.com/decisions/SayistayFinding/568c3d1f-26de-4868-b58f-a59e6dbcff3a/besiktas-belediyesinden-olan-alacagin-zamaninda-tahsil-edilememesi-nedeniyle-faktoring-islemi-yapilmasi http://kamubis.com/decisions/SayistayFinding/c18bc123-fee7-4574-a25b-0356fe6b78ab/belediyenin-sirket-personeli-dahil-yillik-toplam-personel-giderinin-ust-siniri-asmasina-ragmen-yeni-isci-alimi-yapilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/8ad71ce5-03fe-442b-919c-917d4a8ea6bb/yeni-birim-fiyat-tespitinde-miktarin-belirlenmemesi-dolayisiyla-revize-birim-fiyat-uygulanamamasi http://kamubis.com/decisions/SayistayFinding/be15a9d1-06d3-4482-acd1-9904b805d6c0/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3ab45941-f129-43d6-8527-1afa6bc94ee4/idarenin-tasarrufunda-bulunan-bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e05c515f-85e8-421f-a457-d9f8684d7af4/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/25f11b00-de38-4ba3-8f4a-ca1b5ac56013/idarenin-mulkiyetindeki-veya-tasarrufundaki-tasinmazlarin-ecrimisil-karsiligi-kullandirilmasi-ve-bu-uygulamanin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/f50b8414-1f1c-4161-852e-090585a6ef7e/kira-alacaklarinin-takip-ve-tahsil-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/07ae80c8-e694-4788-885f-4e9cde1ccf97/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b57a6201-cea6-483f-8453-a13bd1652065/reklam-unitelerinin-isletme-hakkinin-kiraya-verilme-ihalesinde-ve-yapilan-sozlesmede-cesitli-hatalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/e9808a44-3c4b-4f34-8fda-3b570dafe12b/protokol-olmaksizin-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0b87312e-58af-4163-ad4f-0a413a874aa2/ilan-ve-reklam-vergisi-tahakkuk-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/cec5e234-913c-46b5-9df5-e4ef7994a9c5/hukuki-el-atmalar-nedeniyle-yersiz-tazminat-odenmesi http://kamubis.com/decisions/SayistayFinding/048a1515-81d0-47bb-b4d6-ae7dd2caa617/belediyenin-gorev-ve-sorumluluk-alani-disindaki-yerlerde-harcamada-bulunmasi http://kamubis.com/decisions/SayistayFinding/8829af61-c935-4788-bf4d-868d6e0d9e3a/demirbas-veya-cihaz-niteligindeki-malzemelerin-stoklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/f81f7065-bcfe-438d-96da-f4a273a2fa5b/mahsup-donemine-aktarilan-avans-ve-kredilerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f0fb3ab2-fc4b-4c51-bcb3-1ff13c899281/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/4a3c7320-b7c0-4d85-8a23-d8fbba19e82f/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/01d9e634-d8f8-4608-be85-6913769808ea/elektrik-enerjisi-tesvikinden-faydalanmayan-atiksu-aritma-tesisleri-bulunmasi http://kamubis.com/decisions/SayistayFinding/56e27221-c23e-4788-b8bb-143065b3c0c2/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/f9134a48-8fe6-4790-97f1-2ba15e806262/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0325674c-8c47-41e7-9e49-abc3bfd637aa/insaat-muhendisleri-odasi-ile-yapilan-protokolun-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/ff48dfa1-8a9e-46e6-8f62-ccd77a52adee/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6b8db3d5-8a64-4b39-a8f1-8138a4a25797/ilk-madde-ve-malzeme-alimlarina-iliskin-fiyat-farki-olarak-odenen-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/162209ae-d67e-49ec-8ca2-1b560e3a01b3/abonelere-bedel-karsiliginda-verilen-su-sayaclarinin-ilk-madde-ve-malzeme-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0625b5f5-5a6d-479a-9f54-30a4e40c1e36/abonelik-sozlesmesi-kapsaminda-alinan-guvence-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/8a9cde3e-e416-4820-b978-c83d18c35dbb/mal-ve-hizmet-satisi-sonucu-elde-edilen-gelirler-ile-is-avans-ve-kredisi-olarak-verilen-tutarlardan-mahsubu-tamamlanamayanlarin-diger-kurum-alacaklari-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/7de41983-929f-485a-b663-c3f3c1164b62/tesislerin-bakimi-onarimi-ve-isletilmesi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/674e6f19-4886-4db3-9a69-76e350d4f21f/tasinir-mal-yonetimi-hesabi-icmal-cetvelindeki-tutarlar-ile-mali-tablolarda-yer-alan-tasinirlara-iliskin-tutarlarin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/22bebbed-5439-462a-864a-147c8386faea/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/f8f621c8-9105-4d5d-9e26-210390f3afc2/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1825c3f7-02a4-40d2-a5d5-cef43a1d8e30/kamu-idaresinin-mulkiyetinde-yer-alan-araclarin-trafik-tescil-kayitlari-ile-envanter-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/2b614cf7-dfbc-45f5-a6d9-1632f2fea147/kiralama-yoluyla-edinilen-araclarin-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/08dd9415-a5c5-4226-89ff-4dc9eb722e5a/sirket-kadrosunda-bulunan-iscilerin-zabita-ve-itfaiye-personeli-olarak-gorev-yapmasi http://kamubis.com/decisions/SayistayFinding/a835490c-53e7-4898-958a-ca8350059412/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/8d3c358a-0605-4387-9e2c-b5cbacaab170/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/8cd2461e-7503-4ff0-9a8d-da60d0781de0/turkiye-belediyeler-birligine-aktarilan-paylarin-kamu-idareleri-paylari-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/7aa1c647-62ef-4b96-a5c3-5fd21ef45fe5/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/dda306fd-d00d-4c47-b994-d152c6a9cc49/kurumun-yapilandirilan-alacaklari-ile-muhasebe-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/1098e770-6694-402b-86e4-f6136b8178b5/elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a9089260-564e-4aca-af68-e5dbd4c2df9c/binek-arac-kiralamalarinin-tasit-kiralamasi-ile-ilgisi-olmayan-ihalelerin-icinde-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/32ab39de-e777-4a8e-a6cd-cf046b92dc43/hizmet-alimi-ihalelerinde-mevzuata-aykiri-sekilde-akaryakit-dahil-arac-kiralamalarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/afc09595-022d-4713-9491-59ac4edc9feb/engelli-memur-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/fa9b3ac2-9419-457e-959c-ec61857f2dfe/dogrudan-temin-yontemi-ile-yapilan-alimlarda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/b50a93b4-43b9-4582-a19a-78ba81cd1857/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8ddfac3b-31e3-4b32-921b-adb42ac6601b/mevzuatinda-ongorulen-oranda-engelli-personel-ve-sosyal-hizmet-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/799d8966-5b2d-4dc3-abe9-340e6c03be5d/yetkili-kolluk-kuvvetinin-olumsuz-gorusune-ragmen-ruhsat-verilmesi http://kamubis.com/decisions/SayistayFinding/ad6b2b8e-d16e-4259-9026-6063c065ae13/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/bf1585a4-1a68-41c2-a451-9736f2602147/kredi-karti-tahsilatinin-genelinin-mevzuatta-belirtilen-sure-icinde-idarenin-banka-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0f51aa1a-bf2c-4eb5-8d7e-9b0e2e6c89db/amortisman-defterinin-tutulmamasi-ve-amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/8277e6ad-22d0-4888-ad7e-6cdaa925427d/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4b4724d2-1898-4c99-a378-45c46a3b02f1/su-ve-kanalizasyon-hizmetlerine-iliskin-tarifeler-ve-abone-hizmetleri-yonetmeliginin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/92713a91-908f-40d9-a453-d574d762cc6c/borclu-abonelerin-su-kesme-isleminin-yapilmamasi-nedeniyle-kurum-alacaklarinin-tahsilinin-zorlasmasi http://kamubis.com/decisions/SayistayFinding/7b2dbc6f-248b-4ca6-a337-ee26a70b1a46/tasinmazlarin-bir-kisminin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b3a377ed-e692-4137-8555-a632c9c672e6/belediyenin-hayvanlari-koruma-kanunu-geregi-kurmasi-gereken-hayvan-bakimevlerini-kurmamasi-ve-bu-amac-icin-kaynak-ayirmamasi http://kamubis.com/decisions/SayistayFinding/10b75e82-4d10-48e2-b0f9-257de3377258/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/a55152cd-05a1-4cee-840a-71a0b0684f5d/ozel-halk-otobuslerinin-3.-kisilerin-kusurundan-kaynakli-kazalar-sebebiyle-gerceklestiremedigi-seferlere-iliskin-odenen-ucretlerin-rucu-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/709ba346-155c-496e-a3f1-dbbdf63045e1/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c10ab31e-fa5e-461f-8fde-1eb1731ac1a4/kamu-idaresinin-tahsis-ettigi-tasinmazlara-iliskin-muhasebe-kayitlarinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/bcda518e-b863-496b-9fa9-a2245a4d8345/kuruma-ait-tasinmazinin-ilcede-bulunan-taksici-esnafi-tarafindan-bedelsiz-bir-sekilde-otopark-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/729b30b7-5f7a-47e4-8e01-bf1070a74759/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ff7d187d-3e03-4dd0-ba58-0001539e6127/is-avans-ve-kredilerinin-mevzuata-aykiri-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4707b1c1-5f29-42d2-82d2-2218165974dc/imar-plani-degisikligine-dair-deger-artis-payi-hakkinda-yonetmelik-uyarinca-kurulmasi-gereken-kiymet-takdir-komisyonunun-kurulmamasi http://kamubis.com/decisions/SayistayFinding/bae421a7-cfab-4f78-abb4-2158cc839ca9/imar-kanunu-uyarinca-alinmasi-gereken-otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a34ce98a-eceb-45c3-8378-78994c382dd8/ilcede-faaliyet-gosteren-toplu-tasima-araclarindan-kullanim-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/64488b10-6b74-4268-913d-30062cee248f/idare-tarafindan-arabuluculuk-komisyonunun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/f4025993-ab8a-424e-a1cd-8d508401714f/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/cb76457b-492a-4746-8bac-30e794ff3a3e/eglence-vergisine-tabi-mukellefler-icin-vergi-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cc57fd33-6e4e-4952-b767-fa828954c13f/elektrik-enerjisi-tedarik-eden-sirketlerden-alinan-elektrik-ve-havagazi-tuketim-vergisinin-elektrik-tuketim-miktariyla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/2be52d5b-c3b3-4f5a-a618-b684f7393d63/mali-tablolarda-tasinmaz-mal-hesaplarindaki-degerler-ile-tasinmaz-icmal-cetvellerindeki-degerlerin-tutarsiz-olmasi http://kamubis.com/decisions/SayistayFinding/71ad0609-4b7a-4fe8-a82d-023e8a0154ac/mali-tablolarda-tasinir-mal-hesaplarindaki-degerler-ile-idare-tasinir-mal-yonetim-hesabi-icmal-cetvellerindeki-degerlerin-tutarsiz-olmasi http://kamubis.com/decisions/SayistayFinding/031fba1c-4cbe-4165-82bf-914d50d809d8/maddi-duran-varliklarda-amortisman-hesaplamalarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/af412e67-2a07-4b49-8b75-dc93d698b330/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/a2816d8f-e3f6-412a-97b4-38cc846a4326/kullanim-olanagini-yitiren-maddi-duran-varliklarin-tamami-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ddd6bd01-d9ac-4308-a688-2156a64443ef/tasarruf-genelgesine-aykiri-gezi-organizasyonu-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/9d2ee778-8b45-4f0b-86c0-2a746abb9719/satin-alinan-bazi-tasinirlarin-dogrudan-gider-kaydedilmesi-ve-tasinir-islem-fisi-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/efa6ad00-4725-4933-bf7f-2fb3a377cd2b/kanalizasyon-harcamalarina-ve-su-tesisleri-harcamalarina-katilim-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5f4bcd83-cf35-4dcc-a798-a0cf2a3042a6/dolmus-minibus-ve-taksi-hatlarinin-ihale-yapilmadan-belediye-gelir-tarifesi-uzerinden-islettirilmesi http://kamubis.com/decisions/SayistayFinding/2f407ea8-c455-4d37-b56d-e84a8c029e9f/belediyenin-kendi-sirketlerine-kredi-kullanimi-icin-kefalet-vermesi http://kamubis.com/decisions/SayistayFinding/1a0ba248-f754-499b-a3a6-dc9e0783eb1e/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/480c919d-5832-40cc-aef4-567ad74aec2c/haklar-hesabi-yerine-giderler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e7f9ebdc-6200-4fdc-ace1-a6c60b1958c5/birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9047a017-2183-40d4-afce-328217567914/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/d3b0968a-3251-4ceb-9566-4ff8eaf6f391/iscilerin-bazilarina-bir-yilda-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9c3da4dc-d8f4-4a87-9213-e39b14afc2c8/belediyenin-bazi-mudurluklerinin-tanimlanmis-gorevlerinin-disinda-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/93fd5010-b6cb-4771-820e-fa1aa330ed40/personel-giris-cikislarina-iliskin-gerekli-takip-ve-kontrol-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/400b688b-8d00-40c4-81ce-a5ec2c342906/belediye-tarafindan-bazi-ihtiyac-sahiplerine-yapilan-yardimlarin-sosyal-yardim-yonetmeligine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/e870a976-3552-487f-acd5-a6d6be8ac0e1/ilce-genelinde-yapilan-pazar-yerlerinin-bazilarinda-pazar-yerlerinde-bulunmasi-gereken-hizmet-tesislerinin-bir-kisminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/bbc57fe3-20c5-4aa9-9bc2-734853c3d3c3/imar-planinda-pazar-alan-olarak-gorunen-yerlerde-yapilamayacak-nitelikte-ticari-dukkanlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bc3d0955-e3e0-4924-8b83-089a0cfbba71/belediye-baskani-tarafindan-antalya-semt-pazarcilar-odasi-ile-yetkisi-olmaksizin-isletme-protokolu-yapilmasi http://kamubis.com/decisions/SayistayFinding/2848423f-4318-45a3-9f82-f76a7bc6f911/dogrudan-temin-limitlerinin-altinda-kalmak-amaciyla-alimlarin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/7fc553d2-4148-4459-82b8-a384d57b5088/kamu-ihale-kanununun-21-ve-22nci-maddelerine-gore-parasal-limitler-kapsaminda-yapilan-alimlarda-10-sinirinin-takip-edilmemesi-ve-bu-sinirin-asilmasina-ragmen-kamu-ihale-kurumundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/3f5f4ece-d35f-4239-82a8-dfc4bd460ca2/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b013944d-8afd-414f-b48a-72a276617acb/perge-oren-yerine-iliskin-kultur-ve-turizm-bakanligiyla-yapilan-protokole-aykiri-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/27108c86-ed8b-4acb-89a6-9ba7bfb4a586/yapi-kullanma-izin-belgelerinin-mevzuata-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/91a595be-9195-43f5-9e8a-2df4f85fbf3d/antalya-ili-aksu-ilcesi-kumkoy-sahilinde-kacak-yapilarin-yikilmamasi http://kamubis.com/decisions/SayistayFinding/a96b5faa-d646-4bfb-8514-542e655114bd/yikim-karari-alinan-yapilarla-ilgili-olarak-gerekli-hukuki-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/64a6d6a0-89c8-417a-8b64-caf381dd08ef/kultur-ve-turizm-bakanliginin-imar-mevzuatina-aykiri-yapilasma-olduguna-iliskin-yazisina-istinaden-belediyece-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/790a74f9-0949-484b-ae0c-8d8f229b985f/guzelyurt-sehir-ormani-sehit-kidemli-bascavus-omer-halis-demir-mesire-alani-yapimi-isinde-sozlesmede-belirlenen-yukumluluklerin-yuklenici-tarafindan-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/e4ac73c8-c3d9-4143-b6bd-ac925174784d/imar-planinda-park-alani-olarak-gorunen-yerin-ihalesiz-olarak-ucuncu-kisilere-protokol-ile-kullandirilmasi-ve-protokole-iliskin-aykiriliklarin-olmasi http://kamubis.com/decisions/SayistayFinding/8d374a6d-d344-4a21-bc47-a4bc8b21c988/imar-planinda-park-alani-olarak-gorunen-yerlerin-protokol-ile-ihalesiz-spor-kulubune-tahsis-edilmesi-ve-tahsis-yapilan-yerlerin-spor-kulubunce-ucuncu-kisilere-kiraya-verilerek-ticari-unitelerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/56b7750c-26e5-4369-860b-cab50a342f39/imar-planinda-park-alani-olarak-gorunen-yerlerde-imar-mevzuatina-aykiri-yapilasma-olmasi http://kamubis.com/decisions/SayistayFinding/06dac77e-f32c-4e73-a297-f97e4e06a987/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/5fc79d89-2a1c-4605-80e2-1687000a1023/asgari-ucret-destekleme-tutarinin-issizlik-sigortasi-fonuna-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/66754d9b-adcd-4bdd-b515-bba8fec12974/kiralik-binalara-yapilan-harcamalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/136e0019-f889-434b-b216-44136fc9aeac/haklar-hesabina-ait-alimlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d9b4e2ee-220f-4d56-8dfa-64151a96947a/belediyenin-tahsisli-kullandigi-veya-tahsis-ettigi-tasinmazlarla-ilgili-tahsis-islemlerini-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/9c5060ae-a331-4000-a32f-f40a95132c5f/cevre-temizlik-vergisi-ile-gecikme-zamlarinin-ilgili-belediyelere-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c1c26dbf-a475-41c9-8dd6-a7f1a48cd44d/asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ae6fd869-4f9d-4bad-8271-3de81d9cb81a/zamaninda-odenmeyen-borclara-yonelik-yasal-islemlerin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/fc863bf3-96d8-4f62-bebc-5bdd99a28e41/yagmur-sularinin-uzaklastirilmasi-ile-ilgili-herhangi-bir-yatirim-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3eb711d1-fe07-4db8-86b0-41224643d778/cevre-katki-paylarinin-bakanligina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/831e221f-aab7-49c4-a186-ccc1e5baa0f6/su-tarifesinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6bde26b7-e9c5-485b-952e-034e94ec4fdd/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/30a33129-c42b-43a9-a41c-875f02477b64/faaliyeti-olmayan-daire-baskanligi-kadrolarina-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/26c626aa-b7a5-4aff-9af4-2d25e3d454e5/icmesuyu-iletim-ve-dagitim-sistemlerindeki-kayip-ve-kacaklarin-azaltilmasina-iliskin-calismalarin-yeterli-olmamasi-ve-bu-sebeple-gelir-kaybi-yasanmasi http://kamubis.com/decisions/SayistayFinding/63d5852f-3986-4ee2-9390-20de7742a15d/mahalleye-donusen-bazi-belde-ve-koylerde-il-merkezlerine-uygulanan-su-tarifelerinin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/b4a1094a-cce8-4bcc-b7a1-577dc932b1dd/bazi-ilce-merkezlerine-indirimli-su-ve-atiksu-tarifesi-uygulanmasi http://kamubis.com/decisions/SayistayFinding/5ee2711a-ad78-4024-a7c9-dc30fe52c32d/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/70bd9349-d0e0-4b3e-8ab6-5a5512fd9c7b/isyeri-olarak-faaliyet-gosteren-bazi-yerlerin-su-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c393e166-8ded-4ca0-856f-2a3eb31f7ba3/su-ve-kanalizasyon-harcamalarina-katilma-paylarinin-alinmasinda-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7dbcae4d-b958-4a51-8033-f6525a6378eb/mahsup-donemine-aktarilan-avans-ve-krediler-hesabi-ile-iliskili-diger-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/abe38580-7a42-417d-9e26-659c0417804d/kamu-ihale-kurumundan-uygun-gorus-alinmaksizin-dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlara-iliskin-yasal-limitlerin-asilmasi http://kamubis.com/decisions/SayistayFinding/dccaacf8-ad41-4ec8-b4de-c9df29e67f35/idarenin-mulkiyetinde-veya-tasarrufunda-bulunan-tasinmazlarin-envanter-bilgileri-ile-muhasebe-kayitlarinin-birbirleri-ile-uyusmamasi http://kamubis.com/decisions/SayistayFinding/9444a24b-c35b-48b9-989b-f22760e38c23/kamu-idaresi-adina-acilmis-bazi-banka-hesaplarinin-muhasebe-sistemi-disinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/0255a1f4-34cc-4d7c-9354-4feb36136af5/idarenin-banka-hesaplarindan-dogrudan-kesilen-tutarlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b6703511-8050-475f-b3c5-5e633062da9d/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/731ef725-6379-4421-b3e3-5a7afe4702ec/haklar-hesabina-kaydedilmeyen-bazi-alimlarin-olmasi http://kamubis.com/decisions/SayistayFinding/d9de865b-4f24-40d1-8639-2ffe3eed2f95/gecici-kabul-noksanlari-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c7b73808-2f96-4a6a-a17d-ea46364d1d12/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/473ecdc4-aacc-4cff-b819-efdd5a11e958/sirket-butcesinden-yonetim-kurulu-uyelerine-ve-yonetici-vasfini-haiz-personele-mali-mesuliyet-sigortasi-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/7f437ebb-e207-4c3e-a297-4890040c21d9/sirketin-kitap-kafe-temali-istanbul-kitapcisi-subelerinin-isyeri-acma-ve-calisma-ruhsati-bulunmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/6c1df04b-67ab-44f2-bede-90bf7645bb95/asgari-ucret-destek-kesintilerin-yapilmamasi-ve-turkiye-is-kurumuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6adbb6d6-1439-4d28-bffc-5e142687cdc7/mevduat-faiz-gelirlerinin-brut-tutarlar-uzerinden-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/ababd160-4d0b-4e1a-b28b-ff4f9d538a3c/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/63222236-1ecf-4c02-8b5f-4fd61efbc172/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/10f92d9b-6084-4dfb-8b7b-5f22189c3f8c/ic-denetci-kadrosu-ihdas-edilmesine-ragmen-ic-denetci-atanmamasi http://kamubis.com/decisions/SayistayFinding/f0c6b456-1560-4d99-934a-6335bedf7671/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/91090005-bd7b-4a2a-9658-f076a9fe601a/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e0f56186-cf96-4560-8e58-85c5fdd4cadb/tasinmaz-kiralarinin-suresinde-tahsil-edilmemesi-kiracilara-gerekli-ihtarlarin-sure-verilerek-cekilmemesi-ve-tahliye-islemlerine-baslanmamasi http://kamubis.com/decisions/SayistayFinding/7c88550a-eee6-4704-8c6c-eb55c7103092/cesitli-kurumlara-odenen-guvence-bedellerinin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/0bb5b3b6-0e51-4923-972f-086b9bd3b1e7/kiraya-verilen-bazi-tasinmazlarin-elektrik-dogalgaz-ve-su-aboneliklerinin-devredilmemesi http://kamubis.com/decisions/SayistayFinding/1d20a388-34b8-4b8f-a169-c9a04bda5278/temel-ihale-usulleri-ile-alinmasi-gereken-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-teminle-alinmasi http://kamubis.com/decisions/SayistayFinding/32d1967b-c138-4ade-b862-3c8db55a7cb4/ilce-belediyelerine-aktarilmasi-gereken-otopark-gelirlerinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a3706ec5-2d38-4d6c-b50d-fb485f21f017/belediyenin-takipli-gelirlerine-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/2d2aa3b4-dc42-44ce-9915-fb8be63a70d2/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/74e7b0ce-6457-40ac-aaec-b1e4a3e9d707/ozel-toplu-ulasim-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/69466455-f833-4342-98b9-47ec049e9966/servis-arac-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/b96987e7-6e3e-4c29-9bfb-c2f00c2c7d64/mal-alimlarinda-is-artislarina-iliskin-gerekce-raporlari-dayanaklarinin-yeterli-olmamasi http://kamubis.com/decisions/SayistayFinding/c3e09f19-7093-4f19-95be-25197b6470fb/personel-calistirmasina-dayali-hizmet-alimlarinda-sozlesme-ve-genel-giderlerin-hesaplanacagi-kalemlerin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/39832ede-5935-4810-9c37-3ec3a967750a/yapim-islerine-iliskin-projeler-arasinda-veya-projeler-ile-mahal-listeleri-arasinda-uyumsuzluklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/0f9bee78-e449-4c3a-a3ef-da39f4b9d220/bazi-mal-ve-hizmet-alimlarinda-yukleniciler-tarafindan-faturalarin-yasal-suresi-icinde-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/656401cd-70ae-4a2d-a362-1eb2df826ea8/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyetine-devam-eden-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0fe9e403-1441-4be4-a166-478e744c3580/bazi-mal-ve-hizmet-alimlarinda-sure-uzatimlarinin-isin-suresi-bittikten-sonra-verilmesi http://kamubis.com/decisions/SayistayFinding/f537c526-7a6e-47a6-a071-4207c3567a9f/tasinmazlarin-kamu-kurum-ve-kuruluslari-disinda-ozel-hukuk-tuzel-kisilerine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/edb9a154-209d-40b4-a8c1-158ad88cc4e1/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/aeeef529-e9eb-4f85-9b2a-aa70aa71d26f/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a912f4ec-aea5-4e97-8826-aa897cb173e5/kurum-mali-tablolarinda-yer-alan-tasinmaz-hesaplarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/dfeb4fd7-3c79-40a7-b8e3-9803e551e7d3/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6ed38d68-08dc-4b37-adfa-12b12677f201/tecil-edilmesi-gereken-emlak-vergisi-tutarlarinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/501718db-5bc7-4633-a39f-310eebe66482/meclis-karari-alinmadan-asansor-muayene-kurulusu-ile-protokol-yapilmasi http://kamubis.com/decisions/SayistayFinding/544f5c42-4e56-465a-8580-48dacb4a0e81/verilen-is-avanslarinda-butce-kanunuyla-belirlenen-ust-sinirlara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/515331c7-89ca-4be9-bce8-ac818ce32bff/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/03e5b36e-f937-4394-8bde-2f1a88f2eeae/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/91f82339-3151-403b-a345-8a5ad49be187/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/033e888f-2455-489c-8081-c3bd82d8a324/dogrudan-temin-yontemi-ile-yapilan-ve-gerceklesmesi-belli-sureyi-gerektiren-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bd58c21b-7a27-45f3-82da-9069b6170611/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/933ad9fd-8c65-46e3-b06b-b2e18e209d1b/personel-calistirilmasina-dayali-hizmetlerin-buyuksehir-belediyesinin-ortagi-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurulmesi http://kamubis.com/decisions/SayistayFinding/ce3187fa-fd4b-4ea3-aad6-a5316044c2e6/perakendecilere-farkli-iskonto-orani-uygulanmasi-ve-sadece-bir-perakendeciye-ciro-primi-odenmesi-nedeniyle-perakendeciler-arasi-rekabetin-bozulmasi http://kamubis.com/decisions/SayistayFinding/76b56a8f-1de7-49eb-9108-08682b07e731/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d08ad471-8946-4b48-be68-e148fd9c779a/pesin-odenen-kira-bedellerinin-vadesine-gore-gelecek-aylara-ait-giderler-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e658af4a-9cd3-43d2-868c-a70b67476d4c/yil-boyunca-yapilan-un-alimlarinda-3-g-istisna-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/4038791e-eb07-4931-846c-404f1725d509/bagis-toplama-yetkisinin-olmamasina-ragmen-sirketin-bagis-toplamasi http://kamubis.com/decisions/SayistayFinding/0eec96f1-72b2-49da-9acd-19a0cd85e8ca/sirket-insan-kaynaklari-yonetmeligine-aykiri-olarak-yonetim-kurulu-karari-olmaksizin-danisman-atanmasi http://kamubis.com/decisions/SayistayFinding/9b7147cc-573c-4f17-9a44-cd5e5dc79242/sirket-faaliyet-alaninda-olmayan-yurtdisi-gorevin-masraflarinin-sirket-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/7fb3912b-70d5-41a8-9cee-3b27bf75a7e4/hammadde-alimlarina-iliskin-muayene-ve-kabul-komisyonun-kurulmamasi http://kamubis.com/decisions/SayistayFinding/f1ad5b26-4d79-479b-b30a-6f5d26ae133e/sigorta-hizmet-alimlarinin-ihale-usulu-yerine-kisimlara-bolunerek-alinmasi http://kamubis.com/decisions/SayistayFinding/59374ac0-8146-47e0-b4ac-948e5dfa74da/seyahat-yonergesinin-seyahat-masraflarinin-karsilanmasina-iliskin-hukumlerinin-harcama-tutarlarina-sinir-koymamasi http://kamubis.com/decisions/SayistayFinding/898125fb-8d94-490c-aeb4-fd1d9ce864ac/mevzuatin-izin-vermemesine-ragmen-muhtarliklara-nakdi-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/832370c9-b405-47f5-9c0b-76a2d110b439/baskanlik-oluru-ile-norm-kadro-cetvelinde-yer-almayan-baskan-danismani-gorevlendirmeleri-yapilmasi http://kamubis.com/decisions/SayistayFinding/6ce71c81-f81a-4af5-9f90-eaa645a0f686/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/63f1e618-0949-4a14-aeca-3abb20415e1c/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9232253d-d642-4a8d-92ed-6cbcf888531f/2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/bb8761e5-0273-43e5-abb0-744e824687b4/ortak-hizmet-projesi-kapsaminda-yapilan-protokol-icin-mulki-idare-amirinin-izninin-alinmamasi-yetkisiz-basvurunun-kabul-edilmesi-meclis-kararinda-unvan-hatasi-yapilmasi-ve-belediyenin-protokolde-yer-alan-haklarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/113c7f05-0873-4dd0-8e14-5510f8c21e0e/icra-takibindeki-alacaklar-icin-yapilan-giderlerin-supheli-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/65a62919-05a0-4429-96aa-5bbb0d4a4454/binalar-icin-amortisman-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/a61110d4-b310-448e-8485-66c80795fdd6/mali-tablolarin-eki-olarak-onemli-muhasebe-politikalari-ve-aciklayici-notlarin-sunulmamasi http://kamubis.com/decisions/SayistayFinding/7857cdbf-9ef2-4352-9ad0-8b628922d01e/sayistaya-verilecek-defter-mali-tablo-belge-ve-bilgilerden-bazilarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7bbfc9ab-781b-4f64-b18e-9577e9e3cdee/yapim-isleri-icin-duzenlenen-butun-riskler-sigortanin-yururlukte-olduguna-dair-hakedise-belge-eklenmemesi http://kamubis.com/decisions/SayistayFinding/779ffc84-8e02-4bab-9b7a-ee6bbd2c58d0/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/5ea92171-13d8-484e-aa71-4dc27844b5c3/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/91562204-5c5c-4686-8413-069bb46ac497/bazi-belediye-personelinin-kadrosu-olmayan-baskan-danismani-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/ccc57864-4083-4063-be6d-b3f280be0dc4/dolu-olan-bazi-mudurluk-kadrolarina-surekli-olarak-vekaleten-ve-tedviren-gorevlendirmelerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/a53008d8-de78-4e37-aaa5-23cf784fdf04/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-hakedislerin-belediye-sirketine-vergi-ve-sigorta-primi-kadar-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/94d54a6d-7122-45ca-9d2b-f4e94a4fafa4/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/17c51c88-72fe-47dc-9736-436419d28b1c/tasinmaz-kira-sozlesmelerinin-surelerinin-sonunda-yeniden-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6851aa8f-0d7d-4d7d-95a7-fc76fd2f5434/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/dcc5028b-ccc0-40c5-998d-130ce70bca6d/idarenin-intifa-hakki-ile-kullandigi-tasinmazin-intifa-hakki-suresi-sona-ermesi-ve-malik-idare-tarafindan-talep-edilmesine-ragmen-iade-suretiyle-devredilmemesi http://kamubis.com/decisions/SayistayFinding/b9787c3b-1e1a-4979-b982-ca75aa743496/kamu-ihale-sozlesmeleri-kanununa-eklenen-gecici-5inci-ve-6nci-maddelere-istinaden-fiyat-farki-verilen-yapim-islerinde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/4cb02b6c-ba40-4ab4-ad22-997ecaf60b52/eglence-vergisi-mukellefi-olan-bazi-is-yerlerinde-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b6a3de19-4ff5-4e49-923c-51b38ab45352/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesince-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/b08314cd-abb5-4b66-874f-af01ec8bdff2/belediye-gelirlerinin-takiplerinin-eksik-yapilmasi-tahsil-edilemeyen-tutarlarin-yillar-itibari-ile-artmasi-ve-bazi-gelir-kalemlerinde-tahsilat-oraninin-cok-dusuk-duzeylerde-kalmasi http://kamubis.com/decisions/SayistayFinding/0bb36084-c8c1-4be3-a3a5-536f4641114f/mevzuati-geregi-hayvan-bakimevleri-kurmak-ve-rehabilitasyon-islemlerini-gerceklestirmek-icin-ayrilmasi-gereken-paylarin-yeterince-ayrilmamasi-ve-ayrilan-paylarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/52648b29-39f7-42ee-ac8f-0e28d676a621/ihaleler-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iade-edilmemesi-veya-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4a3453f6-b2ad-4f01-984c-33d4a61710f7/atik-toplayicilarin-kayit-altina-alinmasi-ve-atiklarin-izin-verilmeyen-kisiler-tarafindan-toplanmasinin-tasinmasinin-ve-depolanmasinin-onlenmesine-iliskin-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/efa5a797-c860-451e-97cb-6fe6c94efa5f/kredi-karti-ve-banka-kartlarindan-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-idarenin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/224004ed-e15a-4ce8-a41b-46fe26a0672b/idare-tarafindan-isletilen-otoparklar-icin-buyuksehir-belediye-meclisi-karari-ve-otopark-isletme-ruhsati-olmamasi http://kamubis.com/decisions/SayistayFinding/d025aa34-c7bf-4719-a2ce-d22a704294c4/genel-aydinlatma-kapsamindaki-aydinlatma-tesislerinin-ilgili-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/dd0d15e2-d439-46ef-a3f1-04be375df85e/idare-tarafindan-yapilan-sosyal-yardimlarda-butunlesik-sosyal-yardim-bilgi-sisteminin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f20136dd-95d4-4aca-a934-2192a1b391ca/idarece-sunulan-hizmetlerin-ucretlendirilmesinde-mevzuatta-yeri-olmamasina-ragmen-ticari-nitelikte-olmayan-indirim-ve-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/1672ef0c-7bab-4239-a29d-d2bb68f26e13/sosyal-tesislerin-ucret-tarifesinin-belediye-meclisi-yerine-baskanlik-oluru-ile-belirlenmesi http://kamubis.com/decisions/SayistayFinding/91b3dd54-e08c-408e-8ef6-bc5d4e846901/sosyal-tesislerin-yonetimine-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/956cee76-b3c4-4c7b-8c4b-f5fcbc17ed60/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/be376da2-ce03-4509-b742-bc819eb150ed/ortak-hizmet-projesi-kapsaminda-yapilan-protokol-icin-mulki-idare-amirinin-izninin-alinmamasi-ve-protokol-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/87502551-bd8a-4ecf-9425-feb40db6e1fd/eskisehir-2013-turk-dunyasi-kultur-baskenti-ajansina-kiralanan-tasinmazin-ajansin-tasfiyesinden-sonra-ucuncu-kisiler-tarafindan-kullanilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/4d5defa6-312e-440b-a473-9bd231c936e1/ihalenin-gecerli-is-deneyim-sartlarini-saglamayan-istekli-uzerinde-birakilmasi http://kamubis.com/decisions/SayistayFinding/42dad2ab-ad58-465e-93f8-3cf789ce6493/idare-tarafindan-icisleri-bakanligindan-izin-alinmaksizin-gorev-ve-sorumluluk-alani-disinda-harcamada-bulunulmasi http://kamubis.com/decisions/SayistayFinding/6e7a51fd-f4cc-4b94-a2f5-ac6b0b8779b0/idare-tarafindan-otobusminibus-kiralamalarinda-belediye-meclis-karariyla-tarife-belirlenmesine-ragmen-yil-icerisinde-yapilan-kiralamalardan-ucret-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/fbeb8a7e-bd22-4503-a13b-f5d9f5850b83/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/ec97cb28-f3ca-4823-8b7b-fc66d4d537a4/haklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/83e2370f-2fdb-4ada-874f-5ce72282dee7/park-ve-bahceler-mudurlugu-tarafindan-uretilen-demirbaslarin-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ff67fb41-e43a-4f6f-aca2-747bb1214912/idarece-katma-deger-vergisi-dahil-olarak-tahsil-edilen-mal-ve-hizmet-bedellerinin-tamaminin-idarenin-faaliyet-gelirlerine-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/2bf7410e-dc86-47a4-b71b-1e2dc1e43f05/butce-ici-isletmeye-ait-hesap-ve-islemlerin-muhasebelestirilmesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/bc63144c-b63f-4a16-9cab-99e3daac3bb9/yapi-kayit-belgesi-iptal-edilen-yapilarin-kontrol-edilmemesi-ve-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f2732604-26ac-4dee-bde2-46d8141288f9/tesis-niteligindeki-dayanikli-tasinirlarin-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/6ef69ce8-89a6-4dbc-8a56-7b9b278cd1c8/maddi-duran-varliklarin-kayitli-degerlerinden-fazla-tutarlarda-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/e18f4f1a-cbc8-4fb6-b31c-d5ffb8354f2a/is-yerlerine-yonelik-cevre-temizlik-vergisi-tarifesinin-belirlenmesi-icin-gerekli-olan-bina-derecelerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/20496708-cc64-465f-951c-4b3353e8c894/cevreyi-kirletecek-sekilde-atik-birakanlara-cevre-kanunu-uyarinca-ceza-kesilebilmesi-icin-gereken-yetki-basvurusunda-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/d18798ca-bce7-4ef4-9820-e22eca900017/temin-edilen-mal-ve-hizmetler-karsiligi-alinan-faturalarin-zamaninda-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/810e2fc2-4cc6-4120-902e-03ecbecdc2a1/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8eec619b-de30-4d87-b4ee-e156da739f72/maden-isletmelerinden-alinmasi-gereken-belediye-payinin-tahakkuk-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/92128d65-3422-45f6-a0f9-c4383bddeead/kamu-idaresi-tarafindan-personel-calistirilmasina-dayali-hizmet-alimi-yapildigi-halde-yapim-isi-aciklamasiyla-dogrudan-teminle-personel-hizmeti-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/5061dc22-d7c6-4205-b052-9a2cde3ce8b3/alinan-sartli-bagislarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/689cc2d2-fc28-469f-92bd-c0cd91d6a636/kamu-idaresi-sirketi-personeline-zabita-memurlugu-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/48acb890-1afd-47b2-9533-ec251cddf821/yil-sonu-stok-ve-tasinir-sayimlarinin-yapilmamasi-envanterin-cikarilarak-envanter-defterine-kaydedilmemesi-amortismana-tabi-iktisadi-kiymetlerin-amortismanlarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2ff9abf0-e140-4883-a2ee-825a13b05039/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-olmasi http://kamubis.com/decisions/SayistayFinding/d50de53f-d936-4739-8e71-2c9a9aa57f1c/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ad7d7a50-1711-4961-885b-b3fab7c3490d/emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/fa889743-de55-4dc0-9c22-19dcbef902de/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/93d63507-1c97-4580-b59d-fedfbd7eb483/gecmise-donuk-olarak-muhasebe-sisteminde-kayitlarin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/2d48cfc4-bcb5-4f65-9fb4-532acba0fedb/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3760703f-a5a3-4b32-aee3-183a6eae24a8/personel-ayliklarindan-kesilen-sendika-aidatlarinin-ilgili-sendikalara-suresinde-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/947ceac3-27f5-4da2-a488-83789d53a034/gecekondu-fonu-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/597ae173-dc2a-4a23-8987-58b44b41d561/tasinirlarin-demirbaslar-hesabi-kayitlari-yapilmaksizin-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/b3b6ae5e-3f21-4bde-a857-af59a91d2a2c/kalkinma-ajansi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/eafcb83a-cfe8-4f74-a8d9-24c43523f773/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-iliskin-amortisman-kayitarinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/66fbc7c2-1dfe-43f1-8646-d2475fd5ec0e/idarenin-kendi-imkanlari-ile-elde-ettigi-tasinirlarin-tasinir-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e33b424f-10c3-4058-9f59-01533ef4728c/idareye-ait-akaryakit-istasyonunda-otomasyon-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/1d303317-9a29-4be5-8739-046cfa785dc9/ulusal-bayram-gununde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/7aa5d6a7-0aae-44c6-8e25-7ef769864c16/dogrudan-temin-yontemi-ile-yapilan-mal-alimlarinda-belirlenen-ust-sinirin-asilmis-olmasi http://kamubis.com/decisions/SayistayFinding/2d00441f-16ec-4148-bda1-6028e51a85d5/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/59a2b2f9-d339-4ae5-afeb-a0254ed110db/otopark-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a18f8375-3104-4015-9ed4-2442825de4be/tasinmaz-kira-surelerinin-ihalesiz-olarak-uzatilmis-olmasi http://kamubis.com/decisions/SayistayFinding/5c6f9c25-43ab-4d2c-97b7-5c349f5c85a2/tahsisli-olarak-kullanilan-ve-baska-kuruma-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/53d54cc4-ce47-4007-ace6-37ecd150b34a/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihi-ile-rayic-deger-tespit-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/f4cce374-3b69-44b4-aa17-5c1de850b35b/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3684efaf-2600-449c-857f-96a180acf98b/kurum-bunyesinde-mevcut-bilgi-teknolojileri-bt-sistemi-hususunda-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a5ea5f99-61eb-4394-8152-81f8b2877c41/ic-kontrol-sistemi-yapilandirma-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/f2755f96-96b7-48a9-82ef-d7884cb458d8/cografi-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/952a578c-52a8-4280-83d0-7449b9dfe3aa/hayvanlari-koruma-kanunu-geregince-kurulmasi-gereken-hayvan-bakimevlerinin-kurulmamasi-ve-bu-amacla-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/c6ac233e-d9af-460f-be6d-05de2c22ca21/dogrudan-temin-yontemi-ile-yapilan-ve-gerceklesmesi-belli-sureyi-gerektiren-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/985e345a-04c9-4f29-9fc5-0b3da3a403eb/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/47bca64e-a118-453c-935c-50db5a0514d0/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/83c23d81-2d58-4623-bbdb-dbac7b8be3b8/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/6446b14f-e6e1-4311-9b78-a166373e3b48/kamu-sermayeli-bankalar-disindaki-bankalarda-hesap-actirilmasi-ve-kullanilmasi http://kamubis.com/decisions/SayistayFinding/26b514f8-df3d-4c55-b68a-e0b144d2032a/sirketin-yuksek-tutarda-sosyal-guvenlik-prim-ve-vergi-borcunun-bulunmasi http://kamubis.com/decisions/SayistayFinding/2972c9d0-a4ce-4877-81f9-6f379e6d690a/sirket-personel-giderlerinin-yillar-itibariyla-yuksek-meblaglara-ulasmasi-yeni-ise-alinan-personelin-dogrudan-hizmet-alim-sozlesmesi-kapsamina-alinmadan-idarede-personel-calistirilmasina-dayali-hizmetlerde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/7ff95664-a91b-41ec-acf6-41d918d7526e/personele-kredi-mahiyetinde-avans-kullandirilmasi-is-ve-gecici-gorev-yollugu-avanslarinin-takibinin-yapilmamasi-avans-odemelerinin-tamaminin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/11767d60-4f76-44c9-8c0f-37544451d19d/belediyeye-ait-bazi-harcamalarin-sirket-adina-fatura-duzenlenerek-sirket-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/01eaf35e-ff35-4dc6-90a2-6abc255936e3/mal-ve-hizmet-alimlarinda-kamu-ihale-kanunu-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/035adf95-dd48-480b-8382-15c5893cd197/sirkete-ait-tesis-ve-isletmelerde-stok-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4b7ed317-cc1c-4efe-807a-17411015520d/ilk-madde-ve-malzeme-niteligindeki-mallarin-ticari-mallar-hesabina-kaydedilmesi-hesapta-kayitli-ilk-madde-ve-malzemelerden-kullanilanlarin-cikislarinin-tek-seferde-ve-sene-sonlarinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/bde299c6-a010-4cae-be2d-eeb9bc9c120e/kamu-ihale-kurumundan-alinan-istisna-belgesindeki-sartlari-saglamamasina-ragmen-istisna-kapsaminda-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/7b37bf5d-d332-4233-9111-e7609b6c72fd/verilen-siparis-avanslari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7df404ab-ccf7-4f38-a2ed-b959b3473fad/avukatlik-ve-mali-musavirlik-hizmet-alimlarinin-kamu-ihale-kanunu-kapsami-disinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/e3f98144-ca46-45f4-a68a-b4eabb58e081/sirket-sermayesinin-tamaminin-karsiliksiz-kalmasina-ragmen-gerekli-islemlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/909404b4-a01d-4a15-8c61-f6b2972c381b/saticilar-hesabinin-kullaniminda-tek-duzen-hesap-planina-aykiri-uygulamanin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9498e4c4-18f4-4dc5-b847-1a3adb2b0e5a/ilk-madde-ve-malzeme-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/80b83c36-a5d4-473f-a7a1-a1d7e2aaa1ae/zarar-eden-belediye-sirketine-yuksek-tutarda-sermaye-artirimi-yoluyla-kaynak-aktarilmasi http://kamubis.com/decisions/SayistayFinding/2cb87a53-51ff-4175-b694-95dfe2095def/ilk-madde-malzemelerin-toplu-olarak-yil-sonunda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/2291578a-b4ea-4e80-a783-dbbcb4aa02f2/5216-sayili-buyuksehir-belediyesi-kanununa-gore-park-gelirlerinden-alinmasi-gereken-payin-henuz-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/325a4607-0b08-4eec-9e43-6b869dcba5b7/verilen-depozito-ve-teminatlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9bd2f64f-49df-4667-927d-ea025974ef12/sureklilik-gosteren-bazi-mal-alimlarinin-dogrudan-temin-sinirinin-altinda-kalacak-sekilde-kisimlar-halinde-alinmasi http://kamubis.com/decisions/SayistayFinding/1020f8e4-b7a5-4f89-b65c-eae59b40cc20/dogrudan-temin-ve-pazarlik-usullerinde-belirtilen-parasal-sinira-tabi-isler-icin-yapilan-harcamalarin-10-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/8d79e5ea-2687-4e24-8b25-85d7d385a4c3/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/3a624d53-77a4-4207-baf3-a0692e99ebc2/pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/41aab799-4063-4224-9b0d-7c0e9dda6917/imar-mevzuatina-aykiri-yapilasmalarin-onlenmesine-yonelik-calismalardan-yeterli-sonuc-alinamamasi http://kamubis.com/decisions/SayistayFinding/e14e94dc-ae28-4f06-afdc-ef773c8b5c7e/gelirlerden-takipli-alacaklar-hesabina-kayitli-alacaklar-icin-tahakkuk-eden-gecikme-zammi-ve-faizlerin-izlenmemesi http://kamubis.com/decisions/SayistayFinding/107dcf55-9bb0-44a6-b52d-5529930973d9/muayene-ve-kabul-islemleri-yapilmadan-malin-ve-yapim-isinin-teslim-alinmasi-ve-bedelinin-odenmesi http://kamubis.com/decisions/SayistayFinding/0f5d4365-f120-46ec-8a39-8ad5ec096b2c/dogrudan-temin-22d-ve-pazarlik-usulu-21f-ile-yapilan-mal-ve-hizmet-alimlarda-kamu-ihale-kurumunun-uygun-gorusu-alinmadan-parasal-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/626a0f2d-bdd9-4d19-8951-59a719083209/ifasi-belirli-bir-sureyi-gerektiren-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/35bc13b2-02d0-4f5f-acb2-35997805ef72/mevzuata-aykiri-olarak-sozlesme-suresi-ertesi-yila-gecen-yuklenme-yapilmasi http://kamubis.com/decisions/SayistayFinding/1971a182-224c-4eeb-a40b-df1ced7ca832/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ac12d08d-b97c-4f07-b56e-ff2ab7784409/muhasebe-kayitlarinda-yer-alan-tasinmazlara-iliskin-mevzuatinda-ongorulen-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/ccd6229d-b52b-4b5e-b10b-1896e88dbdd6/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bc09796c-9437-48c2-b9c5-981f38d9829f/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a0cb1c8a-32e8-4391-b4c9-5132289aa3ad/tasinmazlarin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/089cb352-e977-49f9-bbd3-3a92481778c0/asgari-ucret-destek-kesintilerin-yapilmamasi-ve-turkiye-is-kurumuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/82da0958-0daf-4301-9c56-6a1c58fbdce4/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/3dd5980c-95e7-4a56-a9a0-984b4394d803/sirket-calisanlarindan-bazilarina-yilda-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/4d99859a-49ad-4bd8-8efb-cc4e3a8434cd/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/dec5ada7-f31c-4589-8532-48b0fe1e6164/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmet-alimlarini-istanbul-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak http://kamubis.com/decisions/SayistayFinding/2094262b-e2a3-46b2-827e-3d61acc93f8a/bazi-dogrudan-temin-alimlarinda-fatura-isteme-suresine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f9422283-84a8-49f9-8858-ae38001e9996/sirket-yukumluluklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/3b2d6cd4-18de-46ad-bd4f-aa1115e11d91/ucret-odeme-sisteminde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/3c371942-f6ae-453a-9a30-a325d6cd5415/supheli-ticari-alacak-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5e655fe1-7da5-49e4-ad28-a4c993dac918/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/84f65609-1b63-440b-bd77-2c0efe88a99e/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f7e7aa8c-1527-4557-b408-e6b8f5bfa3fe/elektrik-ve-dogalgaz-icin-odenen-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/de876e89-ec2f-4096-9b0c-2a80d13b2999/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c649d7c2-5a88-4d4b-a69a-13f6569be128/hayvan-bakimevleri-kurulmasina-yonelik-olarak-ilgili-yil-butcelerinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/72bf7464-fabf-492a-af90-a5a6d850d413/nikah-hizmetinin-idare-personeline-ucretsiz-sunulmasi http://kamubis.com/decisions/SayistayFinding/01b61aac-8432-4d3f-a757-25109a9c91bf/cevre-temizlik-vergisi-mukellefiyeti-olmayan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/41e235e0-7ad0-4631-b7b3-64964d1f7c2a/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/af83b289-f9eb-476e-a2d5-2f92ceb37bf0/isletme-hakkinin-devri-niteliginde-olan-kiralamalar-uzerinden-katma-deger-vergisi-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/103e42d0-3feb-4bd4-b9e2-35867468b21b/ulusal-bayram-gunlerinde-calisan-isyerlerinden-calisma-ruhsati-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9817154e-1260-4f2b-a8d2-199cf585dce3/eglence-vergisi-mukellefi-olan-bazi-is-yerlerinde-tahakkuk-ve-tahsilat-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3bb500b9-85d5-4531-bb30-032a4d7018bf/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/1c24b864-2671-40a5-951b-208bcc38e311/personel-calistirilmasina-dayali-hizmet-alimi-niteliginde-olan-bazi-islerin-yapim-isi-ihalesi-kapsaminda-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/39ad52bd-4bc9-46bb-87a4-2f5efd22b232/mahalli-musterek-nitelikte-olmayan-faaliyet-ve-etkinlikler-icin-tasit-kiralanarak-bazi-dernek-ve-kuruluslarin-kullanimina-verilmesi http://kamubis.com/decisions/SayistayFinding/f7f64abe-fdd5-488d-a226-806688a3e763/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/4d75609e-e9e4-4f41-a838-b0ce285d8cea/basin-ve-tanitim-giderleri-toplaminin-yuksek-tutarli-olmasi http://kamubis.com/decisions/SayistayFinding/9cd76c57-50de-4220-9751-a6a2025bc4e5/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-yuklenicilerinden-yapi-kullanma-izni-harci-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d1fa1ca4-1a37-4f1f-a049-e5ee6864316e/hakedis-odemelerinden-yapilan-vergi-borcu-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/45d6a6e6-fb11-4a3b-82a0-4bd3fe6ba513/mevzuatta-belirtilen-parasal-siniri-asmasina-ragmen-yapim-isi-ihalelerine-ait-taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/970fa0c6-c512-4a21-818a-a87797f815fa/bazi-yapim-isi-ihalelerinde-is-programlarinin-suresinde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/be6b6cfc-6945-41a6-9d1f-986b8397de74/sosyal-yardim-karti-alimina-iliskin-uygulamada-ihale-dokumanina-aykiriliklar-olmasi http://kamubis.com/decisions/SayistayFinding/1c1500d8-2412-4ebe-92d8-e1af06f292b6/arac-kiralama-ihalesi-kapsaminda-yerli-kriterini-saglamayan-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/20eda802-5188-41b4-8edb-df37db0b8e2e/belediye-sirketine-ait-giderlerin-belediye-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/37a9be42-696f-41f6-9c2f-2d8f4a905a2c/hizmet-alimi-sozlesmeleri-kapsaminda-istihdam-edilen-isci-personelin-baska-kurumlarda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/8b47b01e-f71b-4673-a28c-bbfc1316389e/belediye-sirketi-personeline-zabita-memurlugu-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/6ec10aba-0cd6-4ac1-b019-4a788638cc3c/belediye-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3241217b-3c89-4654-a3e6-7f8921dc9a9e/isverenlerin-hakedislerinden-kesilmesi-gereken-asgari-ucret-destek-tutarlarina-yonelik-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a2b761b8-e963-4f82-93a1-28536a73d3c8/bazi-alimlarin-kamu-ihale-kanunu-uygulanmaksizin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c6267de0-e7db-46a2-85ef-1c43203b9680/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/38ef2915-e60d-4957-b251-94f708361547/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d512759d-7c3d-406c-a4c9-9c450718cd7c/sozlesmelerin-feshinde-teminatlarin-guncellenmeden-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/966a1fcf-4d16-4f97-b0da-777ed1765bda/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/5f45a381-9a4c-40d5-b0e4-54a6a945552b/mali-durum-ve-beklentiler-raporunun-hazirlanmamasi-ve-kamuoyuna-duyurulmamasi http://kamubis.com/decisions/SayistayFinding/9d4fe680-1905-4456-9e6f-95f9da4b53ab/mal-alimlarinin-dogrudan-temin-limitlerinin-altinda-kalmak-maksadiyla-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/653f494a-1874-47cb-8cd8-c1a3a89bb5ed/kullanilan-muhasebe-programinin-bos-yevmiye-birakmaya-ve-geriye-donuk-islem-tesisine-imkan-vermesi http://kamubis.com/decisions/SayistayFinding/5160a424-b784-4ea6-8918-5f7e39e32c90/muze-giris-ucretlerinden-alinmasi-gereken-belediye-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/390527bd-a2c9-423b-bbbd-a336e83f60b4/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-yerlerinin-isletilmesine-iliskin-gelirin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31975296-4c1b-4aa9-885f-629c18bb2215/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/932641b7-c261-4ce3-a16f-e304d243f05c/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/cff3c382-570b-4df8-874b-28f60c02f6dc/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/42901ad3-cc35-4826-8e72-05e05f29df34/kira-suresi-sona-eren-bazi-tasinmazlarin-ecrimisil-alinarak-kullandirilmaya-devam-ettirilmesi http://kamubis.com/decisions/SayistayFinding/f369bca8-1f8e-4189-8a22-c14d39fd3eb0/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c4816833-c4ff-4481-b60b-1f5107c96123/tasinmazlarin-kaydina-iliskin-islemlerde-muhasebe-kayitlari-ile-tasinmaz-mal-yonetimi-kayitlari-arasinda-farkliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/bd5f4bb8-78f4-4611-ace8-6dfc334059fb/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanco-kayitlari-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/1e674a63-2d86-416f-aa08-5e51f1d16523/ozel-maliyetler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d9e18e21-2668-43c2-802a-db6362355fab/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7e28f338-c00f-4218-bc22-6e11580a6e24/maddi-duran-varliklara-iliskin-amortisman-islemlerinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d994300b-315c-488b-8343-3db7c9d61014/park-alani-olarak-ayrilan-alanda-imar-mevzuatina-aykiri-yapilarin-insa-edilmesi http://kamubis.com/decisions/SayistayFinding/25260251-48b2-45d0-be93-a4ba87d5a608/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4416f1a5-9bea-416f-80f3-a80729e1231f/diger-faaliyet-alacaklari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a44aa6b2-be43-467f-96a6-5b522ecd6b2e/yapim-islerine-ait-all-risk-sigortalarinin-ihale-mevzuatina-uygun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/fced1311-b6ef-4b19-a571-7f4a3a6ca741/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/edc32fb4-0156-4979-b91d-706fc639a5df/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/56226046-3952-47d2-8e7e-b8db2bc6d572/imar-kanunu-geregince-tahsil-edilen-otopark-gelirlerinin-amaci-disinda-kullanilmasi-ve-vadeli-mevduat-hesabinda-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/26d87295-fa1b-4d05-89f3-15e9933afe6e/gecekondu-fonu-icin-bankada-ozel-hesap-acilmamasi-ve-ilgili-payin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e275cdda-8a9d-4bb5-adb1-8ac89b96a168/sosyal-denge-sozlesmesinde-mevzuata-uygun-olmayan-hukumlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5a948d7d-14c5-4cfb-83ff-6aaa515af9ff/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/219f3ade-82f5-4b12-9777-10b43680c908/kira-suresi-sona-eren-tasinmazlarin-ecrimisil-yoluyla-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/c0989062-317d-431a-940e-85bdf1503c77/kent-temizligi-arac-kiralama-hizmeti-alimi-isinin-ihale-dokumaninda-rekabeti-engelleyici-hususa-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/bedf7afc-6c44-44d2-a596-3955b8ea65d2/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/32b31962-13f3-49ca-ba7a-26f72f2b0f91/ekonomik-omrunu-tamamlamis-tasinirlarin-hurdaya-ayrilma-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/efcb891a-820b-4f42-91b6-621ec4f6d19f/acilis-yevmiyesinde-devir-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/fbb5d088-bafe-4c22-acbb-14ae02957a3c/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi-ve-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3dc3f770-f00e-439d-a95b-4eca3616fdde/yeni-birim-fiyatin-belirlenmesinde-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/b7b03934-5b84-4643-963b-fd2026bc2450/yapi-kayit-belgesi-maliklerinden-bu-belgelerin-temin-edilmemesi-ve-gecerliligine-iliskin-denetimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7a97848c-f7ec-436a-884c-72e80746299f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/77862ae9-a98b-4a80-8623-3e3ab06e89c4/ilan-ve-reklam-vergisi-tahakkuku-yapilmayan-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3ff7cf25-f64a-4ebc-ab65-a3c075622fb6/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c3f25e25-8f31-47b0-b275-ff39c55049b0/kentsel-donusum-islemlerine-iliskin-tespitler http://kamubis.com/decisions/SayistayFinding/f2457b8f-c3d5-4729-945b-014c66a33c3c/katik-atik-icin-aktarma-istasyonunun-kurulmamasi http://kamubis.com/decisions/SayistayFinding/99cffd32-8632-43cd-a3ab-915445e2df7d/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d206c607-76fc-4a5a-84f9-c6ba65fc65e0/imara-aykiri-yapilarla-ilgili-yikim-surecinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/3f0a310c-0416-458b-a80f-7b74ee665230/imar-plani-degisikligi-sonrasinda-ortaya-cikan-deger-artis-kazanclarinin-mevzuata-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/4fdcaf9b-a10e-4205-befa-e050f6de4fff/idarenin-imar-yetki-alani-icinde-yer-alan-bazi-bolgelerde-asma-kat-olarak-adlandirilan-kisimlarin-emsal-oran-uzerinden-yapilan-hesaplamaya-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d6fb14be-6d5d-4cc3-b238-113aff012a64/idare-tarafindan-kiraya-verilen-bazi-isyerlerinin-is-yeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b97f15e3-73ea-4b05-b501-714a38712794/hayvan-bakimevinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/0203baed-c902-4f3c-9627-2839e0e54c06/belediye-mulkiyetinde-bulunan-tesisin-belediye-sirketine-ihalesiz-verilmesi-ve-sirket-tarafindan-tesisin-atil-birakilmasi http://kamubis.com/decisions/SayistayFinding/2bbac1c1-c917-45b2-a35b-0d5db3f06b2f/belediye-mulkiyetinde-bulunan-marinanin-belediye-sirketine-ihalesiz-ve-bedelsiz-verilmesi http://kamubis.com/decisions/SayistayFinding/4180344f-e63c-4c9a-848b-a169aae688a0/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahsilat-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/d7551a58-5ebb-4868-ae4e-c7f822a2437d/imar-programlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/e2c0dbab-80be-4955-a3ca-9003619ac1d9/kurumda-herhangi-bir-ic-denetim-calisma-ve-faaliyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7ff1c59d-4567-4ad6-a424-f88f72a26f19/tasinmaz-formlarinin-duzenlenmemesi-ve-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5f900481-541f-4acc-a248-67fa40ed0422/kamu-hizmetine-ayrilan-veya-kamunun-yararlanmasina-acik-yol-park-meydan-gibi-tasinmazlar-icin-yapi-kayit-belgesi-alinmasi http://kamubis.com/decisions/SayistayFinding/906ec47e-3be5-4098-bfe5-64240d69e553/asiri-dusuk-fiyat-teklifi-sorgulamasinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/e4502c19-e7f7-40a1-a36a-4250696d93aa/belediye-mulkiyetindeki-semitreyler-ile-bazi-tasinmazlarin-ihalesiz-ve-bedelsiz-olarak-belediye-sirketine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/c618ac56-f20e-4db2-b423-cc1b13afdb40/imar-kanununda-yer-alan-bina-yuksekliklerinin-serbest-olarak-belirlenemeyecegi-kuralina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/30f849e7-b637-4132-998b-2aea2d37ef60/fiyat-farki-verilen-hizmet-alimi-isinde-agirlik-oranlarinin-hesaplanmasina-esas-teskil-edecek-bir-tespitin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6c33e83c-b62e-427e-ba1d-17bc93301261/ecrimisilin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/7f63e242-5c8f-489a-b8c4-e528067ee0be/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-hakedislerin-belediye-sirketine-vergi-ve-sigorta-primi-tutari-kadar-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/ca569163-c5d7-4926-a211-6a6439d9f59f/personelinin-adli-sicil-kayitlarina-iliskin-kontrolun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/841149ff-6668-4bc4-8802-19f60d75abfe/amator-spor-kulubune-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/79b8f2c5-ef45-4c76-99ef-088896c5e3f8/kentsel-donusum-amaciyla-yurutulen-projelerden-edinilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/725720e2-2dcb-4729-abf0-f98bfa4e0215/elektronik-ucret-toplama-sistemi-isletmesi-ihalesinde-isin-suresi-sona-ermesine-ragmen-yeniden-ihale-edilmeyerek-dogrudan-temin-yontemiyle-ayni-yukleniciden-alinmasi http://kamubis.com/decisions/SayistayFinding/f3519990-54e8-4191-b185-d73a40275e6d/bazi-halk-otobusu-hatlarinin-ihale-edilmeksizin-verilmesi-ve-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/48f05b13-cbf1-4481-b7cb-9c54353f139d/kira-suresi-sona-eren-tasinmazlarin-ihale-edilmeksizin-yeniden-ayni-kisilere-verilmesi http://kamubis.com/decisions/SayistayFinding/14693e43-e932-4d82-81eb-ad1b417b3189/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/94e50b97-03f2-4b5b-898b-03fe7b34730b/yevmiye-tarihi-ve-numaralarinin-birlikte-teselsul-etmemesi http://kamubis.com/decisions/SayistayFinding/4e360b6d-a65d-45a4-adcc-b80d8cc848cc/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/7746e45c-2c64-4393-bdb4-a9cb16029a6f/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/50341c8b-88a1-40e5-bde0-a0bf973e3dbe/ankara-buyuksehir-belediyesi-tarafindan-kuruma-tahsis-edilen-tasinmazlarin-ilgili-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/b9d5470d-a2b3-4203-813a-666670f13f0d/maddi-duran-varliklarin-amortisman-ayirma-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/ed1661ff-b22a-4c94-928d-9adc8a6feafc/tasinmaz-kayitlarina-iliskin-tutulmasi-gerekli-formlarin-eksik-olmasi-ve-tasinmaz-icmal-cetvelinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/d9339b4b-c679-48ff-8785-27c283b3da60/belediye-sirketinden-personel-istihdam-edilmesinde-yaklasik-maliyetin-hazirlanmamasi-ve-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/07c8ffa2-4ab5-406c-b25f-d6962923293e/kira-bedelini-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmasi-hususunda-gerekli-girisimde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/a222b60b-5cbf-42e2-afef-1ffb10b4253f/sosyal-denge-sozlesmesine-sozlesme-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/25021611-c9f6-49c6-8b2a-0a5e305c64c9/sokak-hayvanlarinin-verdigi-zararlarin-onlenememesi-ve-bu-zararlar-nedeniyle-acilan-davalarin-belediyeye-mali-kulfet-olusturmasi http://kamubis.com/decisions/SayistayFinding/78e94ec6-befe-4551-bf16-e99eb9e7f2ca/sermayesinin-tamamina-sahip-olunan-sirketten-4734-sayili-kamu-ihale-kanunu-kapsami-disinda-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/bc77c25e-e4b2-49d8-ba6e-9a2409d81ff8/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/c1a288b2-bf3d-438a-b10e-19bf55d5f2ba/on-odeme-usuluyle-gerceklestirilen-giderlerde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/874fd99e-c024-4dee-97d8-1bf416e759be/kalkinma-ajansi-payinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/91189995-a672-4e65-8019-7f7a1d8959f6/yevmiye-defterinde-atlanan-yevmiyelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4a125e21-1ba0-4ac3-8147-b5661a76ae39/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketlerine-hakedislerin-vergi-ve-sosyal-guvenlik-prim-tutari-kadar-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/ec6a0bf7-5a6c-4c86-9d07-52ecbada3244/deger-artis-payi-belirleme-surecine-uyulmamasi-ve-tasinmaz-maliklerince-degerleme-raporu-hazirlama-bedelinin-yatirilmamasi http://kamubis.com/decisions/SayistayFinding/c25561ac-bada-4a98-bdee-ae877b7eae23/buyuksehir-belediye-meclis-karari-ile-yetki-devri-yapilmadan-ve-ulasim-koordinasyon-merkezinden-ukome-izin-alinmadan-otopark-isletilmesi http://kamubis.com/decisions/SayistayFinding/561256c7-fce2-40cd-8b5b-138eb922c0e2/belediyeye-ait-kamu-konutlarinin-kullanimi-ve-tahsisinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4f37658d-849b-40d0-8524-3275f0cab684/belediyenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-mevzuata-aykiri-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/fbdba5fa-eb12-48ef-b6d5-704e5cadfe0b/belediyenin-butce-ici-isletmeleri-ve-sirketlerine-iliskin-faaliyet-izleme-ve-degerlendirme-raporu-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/126dab09-0916-48b8-9113-38c52b37a856/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/da124060-c342-423e-8c6b-2c149232b1bc/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/8ced69fb-817a-4691-bef6-8d50713ab6d7/genel-hizmet-alanlarinin-iz-bedeliyle-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/059806c8-d989-4351-82f5-0b309699c47e/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/6e5bfe56-54f6-4bb4-aba6-b5ba668e55b0/belediyenin-mali-tablolarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/4867567c-5f1f-42df-a3d7-090312ef035f/ankara-buyuksehir-belediyesinden-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5148affe-97ca-450b-b53b-90d8734635d7/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/3914d661-f4be-425e-94a5-19ac747a62b0/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ba185a37-4b36-4015-8089-bd007049115a/yuklenici-firma-sahibinin-cok-sayida-yapim-isinde-santiye-sefi-olarak-kendisini-bildirmesi-ve-teknik-personel-bildirimlerinin-kontrolunde-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/13f826bf-924d-458b-bd48-c7c43ca17ec8/yeni-birim-fiyat-tespitinin-yapim-isleri-genel-sartnamesi-hukumlerine-aykiri-yapilmasi http://kamubis.com/decisions/SayistayFinding/3051ad1f-4892-4532-9be8-f04563591adf/yapim-islerine-ait-nihai-projelerin-idareye-teslim-edilmemesi http://kamubis.com/decisions/SayistayFinding/d4716bec-3a3e-447f-847c-68521a3bb75e/yapim-islerinde-yeni-is-kalemi-miktarlarinin-revize-birim-fiyat-hesabi-yapilmasina-engel-olacak-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d3b5bf45-4bdc-4697-99dc-056ffb297d7d/yapim-islerinde-is-artis-ve-is-eksilisine-iliskin-gerekcelerin-yeterli-olmamasi http://kamubis.com/decisions/SayistayFinding/b7c68a9c-d29a-4ce7-931a-8ab751462fc8/yagmur-sularinin-uzaklastirilmasina-iliskin-olarak-yapilan-harcamalar-ile-idarece-yapilan-yatirim-giderlerinin-mahsubunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8a8c3502-484d-4f34-b1b3-c4dce8e0ed58/tum-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-2den-fazla-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a0ba8655-bf9a-4662-92bb-19692af915e7/tasinmazlarin-diger-kamu-kurum-ve-kuruluslarina-25-yilin-uzerinde-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/49cc6a0d-3f0d-417d-bf8b-2c3f2a2cd0af/sehir-ici-halk-otobuslerinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/72c1b4a5-2dd3-41c2-82f2-3422f6ea6b58/muhtelif-malzeme-tasiyan-araclara-istiap-haddini-asan-yuklemelerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/56ef369b-e855-432f-8014-6f393a13d4fd/kurum-araclarinin-mevzuat-hukumlerine-aykiri-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/956d86ae-fd57-4c97-bbc2-cfd4dadda93d/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8e3847ce-2487-411a-a57e-050bc6d2e8a8/imtiyaz-oluru-olan-sehir-ici-calisan-halk-otobuslerinin-ihale-sartnamesi-ve-sozlesmesinde-sure-belirtilmedigi-halde-surenin-49-yil-olarak-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/7ae4cb42-53ae-46cd-9d67-7f83b443427d/ilan-ve-reklam-vergilerinin-ilce-belediyelerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/46b0bbba-623b-4c62-b85a-812545708030/ihalelerde-idarenin-kusurundan-kaynakli-sure-uzatimlarinin-yaygin-bir-uygulama-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/b6dc28ab-e666-4898-8d23-43d43476f1c0/gecekondu-fonu-hesabindaki-tutarlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d6efb7a2-3d16-41b9-b8c7-fb2a17bc7e75/fiilen-gerceklestirilen-is-miktarlarina-gore-yapilmasi-gereken-fiyat-farki-odemelerinin-is-programina-gore-odenmesi http://kamubis.com/decisions/SayistayFinding/dc71d2fb-67c3-4b6e-ae6d-945af2859e7f/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5bf54f9d-116d-4c92-b70a-154d470e1065/buyuksehir-belediyesine-devredilen-12-adet-halk-otobusu-hattina-iliskin-kiralama-suresinin-encumen-karariyla-49-yil-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c7c68c76-86d7-44a2-bda7-77914faa38cb/buyuksehir-belediye-istiraklerinin-bazilarinin-surekli-zarar-etmesini-onleyici-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/138e02e0-94e4-4124-9cbd-45c22f26ea8f/birim-fiyatli-mal-ve-hizmet-alimlarinda-yapilan-is-artislarinin-ihtiyaca-gore-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/8ad8663f-6ca0-4255-9739-6903f07d2fde/haklar-hesabinda-izlenmesi-gereken-alimlarin-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/1090ba55-4caf-4dea-bbff-dd74d47041aa/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b4107a3-25fe-4d06-abed-bb72a820a7b9/odenmemis-sermaye-taahhutlerinin-tamaminin-mali-tablolarda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/6913d108-ff1c-42d2-b291-4470ddd39b85/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/67f0e3dd-9512-4ee6-86e5-73f05ac6fc5b/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/33888e43-8c54-4cfd-b6d8-0775180f55dc/belirli-sureyi-ihtiva-eden-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/95ab2933-ea5d-4013-abf4-f44268e39abd/belediyenin-sorumlulugu-altinda-bulunan-ve-ucuncu-sahislar-tarafindan-isgal-edilen-bazi-yerlerden-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/21986e25-cfa8-4fe9-a7e2-d31daa20f68b/ticari-minibus-hatlarina-iliskin-toplu-tasima-hakkinin-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b76abba2-4f51-41eb-971f-8d88036d8508/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b7303b2c-c0a2-4651-b78c-786cb5625eb6/sokak-hayvanlarinin-verdigi-zararlar-nedeniyle-acilan-davalarin-belediyeye-mali-yuk-getirmesi http://kamubis.com/decisions/SayistayFinding/2e22f3b5-5183-4ac7-a2a2-b9b988b9e441/butun-riskler-all-risk-sigorta-policelerinin-ongorulen-riskleri-karsilamamasi-ve-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/88cf303c-b789-4251-8d79-1aeff0cf4b57/yapim-islerinde-kesin-kabul-yapilmadan-kesin-hakedis-raporu-duzenlenerek-yuklenicilere-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/37f7c7c9-de3c-426b-bf56-9060267c82e5/beton-parke-yapim-islerinde-teknik-sartnamelere-gore-zorunlu-olan-deneylerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/700c942c-49f6-4b8b-8a6b-6068ec8db468/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d9b02d7e-492d-433f-96c4-700d40077b85/ihale-yoluyla-kiraya-verilmesi-gereken-tasinmazlarin-isgal-harci-ve-yer-kullanim-bedeli-alinmak-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/4b15c610-82e9-495a-82dc-fa45f7350684/kira-suresi-biten-tasinmazlarin-yeniden-ihale-edilmeksizin-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/356a5494-83b0-4140-853d-27944cd7bea9/ihale-yoluyla-kiraya-verilmesi-gereken-tasinmazlarin-isgal-harci-alinmak-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/095c5232-f4e3-4900-89e2-7fccbf8bc85f/belediyeye-ait-tasinmazlarin-kiraya-verilmesi-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5c14dd44-4714-4047-a2bd-488d09c15761/idare-tarafindan-kiraya-verilen-ve-isgaliye-bedeli-alinmak-suretiyle-kullanidirilan-bazi-yerlerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/62bea1f2-a90b-4bf8-94d3-818c0950bdeb/ihale-edilmeden-ve-suresiz-olarak-verilen-taksi-plakalarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8f36bc30-008e-4e7f-b702-3205f2982e2d/otopark-hesabinda-toplanan-paranin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/07ece0f1-496b-4903-b840-65666b9ec8a9/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/19d206ff-0a10-4504-8781-2f0987d55928/bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-mukellefiyetine-yonelik-saha-kontrollerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/36b73ff8-d936-45b0-ba23-9dee620fc51a/konut-satislarinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3b3f9faa-40cd-4423-b3f2-73f42ed88c4f/isverenlerin-hakedislerinden-kesilen-asgari-ucret-destek-primlerinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/35248c61-a836-4500-8a0a-7e03eb56fac7/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c0935bec-872a-4913-afd4-3f1d2fd8df75/bazi-isyerlerine-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0fb907fb-95b5-4ffb-a80e-1b4788ed20e3/gunubirlik-ya-da-apart-olarak-kiralanan-meskenlerin-ticarethane-abonesi-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/75a962a1-5632-4494-822e-4516890f66e6/mesken-abonesi-olarak-faturalandirilan-ancak-ticari-faaliyet-gosteren-kisilerin-su-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/43bb9a0d-fe9a-4deb-ae52-eb33e7d11394/idare-alacaklarina-yonelik-tahsilat-ve-takibat-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/d52996ea-1974-4a8a-be41-df4088a38178/tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/bfbaf6ef-e235-471a-a97e-96d820ca974e/tahsisli-olarak-kullanilan-ve-baska-kurumlara-tahsis-edilen-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2ff7c515-0130-4a21-92b0-ed18b81f429a/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/68cfaaa4-333e-426a-ba00-34df19ce26de/eryaman-stadyumunda-yapilan-ilan-ve-reklamlardan-vergi-alinmamasi http://kamubis.com/decisions/SayistayFinding/a23ac8b1-cc0f-45ba-ae0c-99a5e6cba89a/ticaret-odasi-rayiclerinin-ihale-tarihinin-icinde-bulundugu-ayin-fiyatina-donusturulmesinde-hata-yapilmasi http://kamubis.com/decisions/SayistayFinding/80470d67-7af8-4ea4-8ffe-db8d4516f810/yeterlik-bilgileri-tablosunda-gerekli-duzenlemelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eaf01406-5430-44c0-aebc-8f71b6d02ce7/idareden-kaynakli-durumlar-nedeniyle-iptal-edilen-ihale-sayisinin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/5b0b65ad-5c30-44d3-bc55-c600c02e4081/tum-tekliflerin-yaklasik-maliyet-ustunde-oldugu-ihalelerin-sorgulama-yapilmaksizin-iptal-edilmesi http://kamubis.com/decisions/SayistayFinding/4765ef86-1ddd-4a23-b8ee-a59125486ebd/belediyenin-mali-borcu-bulunmadigi-halde-gider-tahakkuklari-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/35b3af61-de34-4c19-8e30-c96a26dfdbe9/ihale-sonuc-bilgilerinin-kamu-ihale-kurumuna-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d8dc0490-f339-44f1-be19-a07a5c0c8fc0/ihaleye-katilim-ve-yeterlik-kriterlerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a14ff7d1-40e0-4f3a-8d19-e0928f280e01/kentsel-donusum-uygulamalarinda-yapilan-hatalarin-mali-kulfet-ve-riskler-olusturmasi http://kamubis.com/decisions/SayistayFinding/26eda898-bd1c-4bb9-b582-52a40e733c1d/kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/8d18558f-86ce-4a1b-9679-d0e85f475feb/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b49f94e6-a8ee-4bf2-9ef3-ba84c892a8a8/ilce-belediyelerince-yapi-ruhsati-verilen-yerlerden-hafriyat-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b17a0d3c-5df7-4148-8f17-9b4a45d36316/tahsili-yapilmayan-kurum-alacaklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/233b41b6-0cb1-4156-bc0e-47887e853d49/muze-giris-ucretlerinden-elde-edilen-paylarin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/20112d85-1253-4d6b-a885-7a57b095a58e/kurumun-tasarrufunda-bulunan-bazi-tasinmazlarin-ecrimisil-karsiliginda-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/a546702b-bbab-4ecc-83f9-8c89e6f0010b/parasal-limitler-dahilinde-yapilan-alimlarda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/ff2698c3-d8ca-4f78-9d52-e949d45d6a45/park-bahce-bakim-ve-onarim-islerinin-hizmet-sozlesmesi-kapsaminda-kamu-idaresine-ait-sirkete-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/765420f3-39a4-4a09-b263-e8e629a582d5/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/5a95b2a7-c22b-4af6-93f5-b013f5e0ab62/belediye-sirketine-yapilan-tasinmaz-kiralamalarina-iliskin-ihalelerde-rekabet-ortaminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/0e0030bd-3639-41be-a11c-601acad073a5/altyapi-kazi-calismalarindan-elde-edilen-zemin-tahrip-bedeli-ve-ruhsat-harclarinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b2687277-6eef-4de3-a6b1-fc6d664e2cd1/yol-harcamalarina-katilma-payina-iliskin-islemlerde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/ec52666c-0b29-4d31-9a06-0228aeabd2d2/bazi-yapim-islerinde-gecici-kabul-islemlerinin-mevzuatta-belirtilen-surelere-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/3cf0debb-955a-4d43-845a-116f5ed91586/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-teknik-altyapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/47e0a09e-482b-40d4-a065-cb593de98bae/taksi-duraklarinin-herhangi-bir-ihale-olmadan-esnaf-odasina-kiralanmasi http://kamubis.com/decisions/SayistayFinding/1a0dd34e-b57c-4fd0-81df-9106fb27a296/eglence-vergisi-paylarinin-ilce-belediyelerine-duzenli-olarak-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6d393678-1dd1-48b2-810e-3b645120143e/bazi-isyerlerinin-ilan-ve-reklamlarina-ait-vergi-gelirlerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1bbd5209-35e3-4e61-aedc-2659f4c6a1a7/bitum-aliminin-ihale-mevzuatina-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7745d397-de7c-426e-8451-89d5da0eb590/elektrik-alimlarinda-serbest-tuketici-sifatiyla-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bbfd90bd-e6a9-41bf-a111-b921f48cc5d2/sirket-personelinin-herhangi-bir-sozlesme-olmadan-ankara-buyuksehir-belediyesinde-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/32ae4009-c14b-40c0-86c7-49733eadda35/hukuki-altyapi-olmadan-personel-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/d70f4719-349d-401e-a064-2827f37ac9be/tasinmaz-kira-bedellerinin-emsal-kira-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/59e30cb6-e4fb-4362-b82e-aaca8a85e792/daire-baskanligi-kadrolarinin-gorev-ve-yetki-alanlarinin-mukerrer-olmasi http://kamubis.com/decisions/SayistayFinding/d0ac6f29-377a-445e-a2f9-c0c843e6875d/teknik-altyapi-gelirinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fc4c6cf0-b9bb-4fa8-9594-f72edef3628f/kentsel-donusum-projeleri-kapsaminda-kurum-mulkiyetine-gecen-tasinmazlarin-ve-bu-kapsamdaki-kurum-yukumluluklerinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7f4e1282-8259-45c4-9740-018e7d003638/tasinmazlarin-kaydina-iliskin-islemlerin-yerine-getirilmemesi-ve-fiili-duruma-gore-muhasebe-kayitlarinin-duzeltilmemesi http://kamubis.com/decisions/SayistayFinding/39ffa6a1-43cb-4013-9eab-8f92283aebf0/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/3dc05c04-f184-4e06-b0c2-e2bfc50ea128/ihale-usulleri-ile-temin-edilmesi-gereken-ihtiyaclarin-dogrudan-temin-yontemiyle-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/43eba298-6aeb-4da2-9454-2cd46dfe78d1/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/acb115a6-ecea-493b-9b73-b922e6b86790/imar-planinda-kamu-ortak-kullanimi-icin-ayrilmis-olan-alanlarin-ozel-konutlar-tarafindan-isgal-edilerek-kullanilmasina-ragmen-idarece-ecrimisil-alinmamasi-ve-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/822cf650-0336-4e18-98b8-05d22e01829a/yapim-islerinde-yuklenicilerin-idareden-onay-almadan-alt-yuklenici-calistirmasi http://kamubis.com/decisions/SayistayFinding/ec30d339-451a-447f-a2aa-f28fb8c356d3/idarenin-mulkiyetinde-bulunan-bazi-yerlerin-isletme-haklarinin-ihalesiz-olarak-belediye-sirketine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/c25dc8d4-18d4-4706-9309-3ebffb61b25d/gecekondu-fonu-hesabinin-ozel-bir-bankada-acilmasi-ve-fon-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5da16638-7f08-4ef4-b485-1b7d4665347b/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b90d221e-b85a-4d4d-99dd-a3cf7d7ababb/tasinmaz-kayitlarinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0d0a0c71-8eea-4839-9a66-155651eb3109/gayrimaddi-hak-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/6adeb5ea-7e52-468c-a4b3-456d64cfc613/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a1489230-22b9-42ed-978f-e5c0580680b5/tasinmazlarin-kullanimina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b6e58fa0-e7f4-4325-832c-2ddd82d0fae0/tasinmazlarin-kiralanmasina-iliskin-yapilan-bazi-ihalelerin-sartnamelerinde-rekabeti-engelleyici-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/4f0e7117-0e42-426e-a441-2e8c7b97d100/yapim-islerinin-kabul-komisyonlarinin-isin-ozelligine-uygun-nitelikte-teknik-elemanlardan-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/c703996e-6896-4ae3-8c16-76545ef01538/yapim-isi-ihalelerinde-all-risk-butun-riskler-sigorta-bedelinin-sure-uzatimi-verilen-durumlarda-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/15f59396-10e5-4c36-84a3-1c94efe27d68/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a8afd212-9f87-4195-90fc-5b0a5cb2aa2a/butce-emanetlerinden-yapilan-odemelerde-mevzuatta-ongorulen-siralamaya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/85b4b33f-54da-4bb5-bfcc-c33c5a09f0bc/belirli-sureyi-ihtiva-eden-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2d865a11-301b-4d24-8065-ddf772a6733e/bazi-mal-ve-hizmet-alimlarinin-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/89043947-7445-4e3a-9160-2ff1ec94b924/all-risk-sigorta-policelerinde-yapim-isleri-genel-sartnamesinde-belirtilen-oranlarin-uzerinde-muafiyet-oranlarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/9fc9564c-44f2-4cf4-b2d3-3d64b9eaf2e2/varliklara-iliskin-amortismanlarin-usulune-uygun-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d5744149-ecbd-441a-a296-a65b5a1726c9/cok-tehlikeli-ve-tehlikeli-hizmet-siniflari-icin-is-guvenligi-hizmetlerinin-tam-zamanli-yerine-yari-zamanli-olarak-yurutulmesi http://kamubis.com/decisions/SayistayFinding/ef69d365-7d1d-499c-80e3-f4ca84c5c913/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-hakedislerin-belediye-sirketine-vergi-ve-sigorta-primi-tutari-kadar-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/1aea282d-92d0-4c29-85aa-1a4311c15013/temel-ihale-usulleri-ile-yapilmasi-gereken-bazi-mal-ve-hizmet-alimlarinin-dogrudan-temin-yontemiyle-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/9772b729-06b2-4bca-820e-b809c781835f/tahsisli-olarak-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/534e928d-c840-447b-863a-cdc180fb01b6/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabi-ile-sermaye-taahhutleri-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/60457702-7817-4e90-960a-24480765c8f7/indirilecek-katma-deger-vergisi-ile-varlik-ve-gider-hesaplarinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4741f9cb-c03b-45f4-87cf-07161afe9dfb/gelirlerden-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/58842713-1660-4466-92ca-d8e4e0603934/diger-faaliyet-alacaklari-hesabina-mahiyetine-uygun-olmayan-islemlerin-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e3f28a24-1355-47cf-ab29-f17b41a6d7b0/idarenin-hizmet-alanindaki-bazi-yerlesim-yerlerinde-sayac-okuma-yapilmamasi-ve-bazi-yerlesim-yerlerinde-de-sayac-takma-isleminin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/9b0f6f8b-ac23-43d4-ad95-adc291b47474/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/addbcc8a-d1d2-4a32-b923-ec515030f770/yapim-isi-ihalesinde-imalat-sureclerinin-is-programina-gore-oldukca-gecikmeli-olarak-devam-etmesi http://kamubis.com/decisions/SayistayFinding/0ee0f129-eb5f-4047-804b-26a703786b54/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9d0df447-5989-41c5-839e-2ab71ab6c7a9/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/feceb65c-2ecf-42df-9a3e-f25773b57d43/genel-aydinlatma-kapsamindaki-tesislerin-isletme-yukumlulugunun-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/a25c84ed-239b-40be-b81a-dbdeb1c5f7cc/hafriyat-ve-insaatyikinti-atiklarinin-kontrolu-ile-buna-bagli-gelir-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/019b1ef4-8163-48d2-8a2d-a206055bffce/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/17cf5c0d-f1ee-4260-b754-5100e9b58770/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d2556ca9-e0ce-4c0a-b71e-ab5a7de6dd2d/kiraya-verilen-tasinmazlarin-kira-surelerinin-ihalesiz-olarak-uzatilmasi http://kamubis.com/decisions/SayistayFinding/ffab12ce-a962-4f47-af35-692d8f57391c/gelir-kalemlerinde-tahsilat-tahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/1251b3b3-09e2-4ba0-9eb0-38771c070c69/gecekondu-fonu-icin-banka-hesabi-acilmamasi-ve-gecekondu-fonu-kapsaminda-gelen-nakdin-tahsis-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a613d9ef-fb5f-47c9-8809-2ad13171185e/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/b22f0034-2075-455a-8130-296a1370b1b1/tasinir-mal-yonetimi-hesabi-icmal-cetvellerindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/38406e7e-1324-4d38-808e-941c80d7a61f/kadinlar-icin-acilmasi-zorunlu-olan-konukevinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/f248f58d-876e-469d-b272-42b05a920e48/mevzuati-geregi-hayvan-bakimevleri-kurmak-ve-rehabilitasyon-islemlerini-gerceklestirmek-icin-ayrilmasi-gereken-paylarin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a4625de3-6d32-493c-9fd0-f7178a747b97/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/04ada42d-38c8-487f-95e8-e195489d0366/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/b1e4b6f9-a323-483a-ad0b-2498a3481d8f/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c3dad339-d651-44a9-af1d-5e82f420936d/yikim-karari-alinan-bazi-yapilarla-ilgili-olarak-gerekli-hukuki-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/2cdf6a9f-570d-4e80-bafc-9ebc332617ad/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/a5320a23-59d5-4046-a1ce-a2dfe4a61f02/yapim-ihalelerinde-bazi-imalatlara-ait-uygulama-projesi-oldugu-halde-karma-sozlesme-yerine-birim-fiyat-sozlesme-yapilmasi http://kamubis.com/decisions/SayistayFinding/8c034a17-e538-4aa4-9532-b037927a3220/aralarinda-dogal-baglanti-bulunmayan-islerin-birlikte-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/41a2b1e8-3f20-4f73-853f-35e5fb98e268/ruhsatsiz-oldugu-tespit-edilen-is-yerlerinin-bazilarina-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/dd2f1394-9d40-4feb-b34c-fca9f0b42134/ulusal-bayramlarda-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/75334ffa-83f8-4901-98fd-133e4599864d/yapi-ruhsati-olmayan-bazi-binalardan-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/59515e9a-8591-4515-92b1-7a3523b5609e/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/f1ded2a4-8afc-42c0-aeba-ec7bfc391ffb/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/584bfd5d-3076-48f2-8b58-6d4c6668b8fe/ihalelerde-yaklasik-maliyetlerin-mevzuata-uygun-olarak-hesaplanmamasi-ve-yaklasik-maliyetlerin-cok-yuksek-belirlenerek-islevsiz-hale-getirilmesi http://kamubis.com/decisions/SayistayFinding/d8ccadb0-bf79-45b5-8e7b-6e93e9ff38fa/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c101c7b6-e5c2-46f6-bb3d-376488abcf4e/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/468f8792-5aed-4d69-89c2-132a6ea69434/kiraya-verilen-bazi-tasinmazlarin-sartname-ve-sozlesmelerinde-belirtilmesine-ragmen-sigorta-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/a17e70d4-4957-482d-b763-a08fd6206dea/ecrimisilin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/acd9b701-26b0-4322-9ce9-6f81c41859cf/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi-ve-cevre-temizlik-vergisine-esas-bina-gruplarinin-bazi-durumlarda-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1356a186-0254-4130-870b-835f0831578c/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57a36da0-f2ef-47eb-a875-2e394784dc8e/belediye-sinirlari-icinde-cikarilan-kaynak-sularindan-kaynak-sulari-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/36a1e507-e481-41c2-8098-584a7aed5282/butun-riskler-all-risk-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1f31dd13-6010-4363-8812-2cc15527092d/4734-sayili-kamu-ihale-kanunu-kapsaminda-yapilan-alimlarda-muayene-kabul-islemlerinin-mevzuata-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/313c7d4a-6c6a-4a6f-8bd4-d921868c58cf/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5e9e5b69-ce24-4cd4-9ec8-dd50a2990b94/isgale-konu-olan-tasinmazdan-ecrimisil-alinmamasi-ve-tasinmazin-tahliye-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/5821c8e3-e32f-4724-8887-00cfc1b2c0a6/idare-tasinmazinin-diger-kamu-kurum-ve-kurulusuna-25-yilin-uzerinde-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0cc53cca-baf5-45df-90dc-90ed9c7e10ed/bedelsiz-devredilen-tasinmazlar-icin-tapu-kutugune-serh-konulmamasi http://kamubis.com/decisions/SayistayFinding/9ee61e3f-9345-4732-8224-c4ee344e359a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e8932ce4-57a1-4e28-9c79-7750582bccef/kredi-kartlari-ile-yapilan-tahsilatlarin-mevzuatta-ongorulen-azami-surede-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/8874012a-4e01-4b5e-8239-c01a343e9405/kurum-lehine-hukmedilen-kesinlesmemis-avukatlik-vekalet-ucretleri-ile-kesinlesmis-ve-tahsil-edilmemis-avukatlik-vekalet-ucretlerinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/75e302bd-78b7-472e-a2f7-790a56e80763/atiksu-aritma-tesisi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/67425884-6a16-462a-a7a8-078d70b2dcf9/belediyece-hafriyat-harcinin-yaninda-hafriyat-dokum-ucreti-alinmasi http://kamubis.com/decisions/SayistayFinding/08953d82-d21f-4724-a484-b71a73e107fa/irtifak-hakki-tesis-edilen-maddi-duran-varliklarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/356add1b-0b05-4b09-a988-a9c0eeba2a0e/yevmiye-kayitlarinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ca9c53a-8e12-4923-8322-b1fa6593ee2a/kisilerden-alacaklarin-mevzuata-uygun-olarak-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3e282bed-f400-4ed2-9395-90c7abab458f/gelecek-yillara-iliskin-olarak-yapilan-harcamalarin-cari-yil-icerisinde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/6d9f2de0-5aae-49ab-8eb5-fc5ca3740e5f/ilk-madde-ve-malzemelerin-giderlestirilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/859f08b0-6d64-477e-8ad5-9f8ddde7fdc0/genel-hizmet-alanlarinin-iz-bedeli-ile-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/0fcd706f-b4d0-4bc5-84b1-819f94b372ee/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/324efc45-61bc-4c85-aaf0-d9bd0a91e5dc/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesince-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/1bab0e11-09c0-4358-b878-9a65c34e63cc/alinan-depozito-ve-teminatlarin-vadesine-gore-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/212ba7a2-d199-427e-82a1-e5dc57dd206d/tasinmazlara-iliskin-envanter-ve-deger-tespit-calismalarinin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/48090fc7-5f9e-4e5b-b51a-36478d33dac0/amortismanlarin-mevzuata-uygun-olarak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/51fd8e09-aecf-42c4-8f03-b05be9ac2759/yeni-birim-fiyat-olusturulmak-suretiyle-sozlesmeye-dahil-olan-is-kalemlerinin-miktarinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/fd5c03c0-64ba-4920-af44-b7917e52ae49/yagmur-suyu-uzaklastirma-ve-dere-islahi-harcamalarina-ait-bedellerin-tamaminin-ilgili-belediyelerden-alinmamasi http://kamubis.com/decisions/SayistayFinding/8ca94996-1ba2-4ec9-98f0-864ca44ba73e/su-ve-atiksu-tarifelerinin-belirlenmesinde-tam-maliyet-hesaplamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/63deb362-d621-4f19-91e4-f5c08ef3cbef/sozlesmesi-ve-teminati-olmayan-abonelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/29865ea9-20ed-4062-8d8a-8d0abf06f918/sistemde-bilgileri-guncel-olmayan-abonelerin-varligi-ve-bu-durumun-su-ve-atiksu-bedeli-tahsilatini-olumsuz-yonde-etkilemesi http://kamubis.com/decisions/SayistayFinding/e36fc786-7923-4b8d-9096-269c36342cc8/ertelenmis-veyahut-takside-baglanmis-olan-amme-borcunun-kisa-vadeli-kisminin-uzun-vadeli-yabanci-kaynak-olarak-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/8b37951b-188b-43f4-81f8-6ce17b800524/kacak-su-kullanimina-ait-cezalarin-tamaminin-teblig-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ca68a443-9a03-4bbd-8827-20c51bd7cc4a/kaynak-sulari-kiralamalarina-ait-belediye-paylarinin-tamaminin-ilgili-belediyelere-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b93e3320-91f2-49fe-a3ff-e4aab830ffd6/borclarini-zamaninda-odemeyen-tasinmaz-kiracisi-hakkinda-yasal-sureclerin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/9b33a459-bc41-4c4c-8135-197bd5f06999/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/cf12391e-59fb-40cf-8f1f-802d2593d6ec/sayistay-denetim-raporunun-genel-kurula-sunulmamasi http://kamubis.com/decisions/SayistayFinding/f8554097-1dee-4b5f-8b42-6e72142f164d/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamis-olmasi-nedeniyle-mevcut-kullanim-sekli-ve-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/590d8ca9-c3c3-4a1e-8e5e-1bf8487ed4ba/hayvansal-ve-zirai-amacli-sulama-ve-icme-suyu-saglanmasina-yonelik-golet-yapimi-kapsamindaki-harcamalarin-buyuksehir-belediyesi-adina-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/a6969557-0352-4ec9-8585-17b697bccdf0/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ca331642-6a2e-438a-8039-94e7aedfa5d9/istisna-kapsaminda-yapilacak-alimlara-iliskin-bir-ic-mevzuatin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/91174bc8-8de3-4024-bb5e-6e4b9954bf6c/sirket-uhdesindeki-bazi-gayrimenkullerin-ihale-yapilmadan-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/becd1d89-e18e-4327-8d06-d19148b7789e/olagan-genel-kurul-toplantisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bbe2cf87-a225-4c23-8aec-40ee834ce7d1/sirket-genel-kurulunun-calisma-esas-ve-usullerine-iliskin-ic-yonergenin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/066b5ef9-a300-465e-8b72-621d58765ec8/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/9b46b7a8-cd93-4af9-abb9-e78e04d93a1e/is-sozlesmelerinin-usulune-uygun-olarak-feshedilmemesi-nedeniyle-sirketin-mali-kulfetlerle-karsilasmasi http://kamubis.com/decisions/SayistayFinding/e64c4089-baba-483f-b32a-b6e4073c76d7/belediye-icmesuyu-iletim-ve-dagitim-sistemlerindeki-su-kaybi-miktarinin-azaltilmasina-iliskin-calismalara-halihazirda-baslanilmamasi http://kamubis.com/decisions/SayistayFinding/d8e7cac6-b0bc-4126-97a8-9aef9b9c99a2/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8ab65c7c-c0c5-45d7-82cf-ae4708924727/sureklilik-arzeden-ve-istisna-kapsaminda-yapilan-alimlarin-sozlesmeye-konu-edilmemesi http://kamubis.com/decisions/SayistayFinding/041580b1-b142-4e5a-bf89-9d26f9d39f44/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a3d5b656-ebad-4bb5-9e39-aae0c8423460/sundugu-is-deneyim-belgesi-idari-sartnameye-uygun-olmayan-isteklinin-ihale-disi-birakilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/1c1e1133-f666-4af4-90ce-7dd6fe0a982f/kilit-parke-yol-yapim-isi-ihalesinde-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/540f7154-cbdb-4f78-ae51-561f8052f918/bazi-yapim-islerinde-kesin-kabul-tarihlerinden-daha-evvel-tarihlerde-sona-erecek-kesin-teminat-mektuplari-alinmis-olmasi http://kamubis.com/decisions/SayistayFinding/9381114a-c759-4801-8f3d-f620decb83da/onkesin-proje-mevcut-olmamasina-ragmen-yapim-isi-ihalesine-cikilmis-olmasi http://kamubis.com/decisions/SayistayFinding/d6ee2f3c-0e9a-46d4-9e3a-22bc5860cec6/mal-alim-isine-ait-teslimlermuayeneler-esnasinda-muayene-ve-kabul-komisyonunun-hazir-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5ad34682-b8f5-4406-b3ed-c992fde71e64/bazi-mal-alim-ihalelerinde-teknik-sartnamede-belirtilen-hususlara-riayet-edilmemesine-ragmen-kabul-yapilmis-olmasi http://kamubis.com/decisions/SayistayFinding/79fcca56-0d11-4c3b-9d58-5f7e9920a2a1/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7f3cc8f9-8a29-4f90-aa8f-69ccb531973d/takipli-alacaklarin-tahsil-oraninin-cok-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/b4afd989-8d52-41a7-a58d-0381c3242025/parasal-limitin-uzerinde-kalan-akaryakit-tedariklerinin-4734-sayili-kamu-ihale-kanununun-22d-maddesine-gore-yapilmasi http://kamubis.com/decisions/SayistayFinding/744619ec-25fd-42f8-a481-2e26c7818574/parasal-limitin-altinda-kalmak-maksadiyla-kisimlara-bolerek-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/3b22da02-871b-4948-bb97-3e703b0832ea/dogrudan-temin-tedariklerinin-ekseriyetinde-mevzuatta-yer-alan-belge-tanzim-siralamasina-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/3e6482ad-6b5d-4a3c-b218-ccb31e750401/4734-sayili-kamu-ihale-kanununun-22a-ve-22b-maddelerine-gore-yapilan-tedariklerde-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ade2695c-6ac4-4065-81f1-7bd11a9adc3f/belediye-tarafindan-yapilan-harcamalarda-tasarruf-tedbirlerine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/5c8cd5a3-cd0f-4ac0-af82-dde2023d0489/bazi-gayrimenkullerin-ihale-yapilmadan-ve-kira-sozlesmesi-bulunmadan-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/1b327ad8-7018-4db7-adcf-de41b81faa81/is-avanslarinda-mevzuatta-ongorulen-limitin-asilmasi-ve-bazi-yolluk-giderlerinin-is-avansi-hesabindan-odenmesi http://kamubis.com/decisions/SayistayFinding/58b014cb-b0d1-4d9f-ad93-d2bcc2f75645/tasinmazlara-iliskin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/fee10ebe-3539-4d95-a386-e4797143ad13/belediye-sinirlari-icerisindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/0419ac20-37b2-4e55-b6e3-c6b39548fa21/hayvan-bakimevi-icin-mevzuatta-belirtilen-oranda-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a48a06a6-53d3-4f3f-811b-795e6a5fe5bd/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/bed7d3ce-c174-49aa-a389-fe9bff033a65/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/535f1511-ea5c-4332-bae4-097814b79721/kredi-kartlariyla-yapilan-tahsilatin-ekseriyetinin-mevzuatta-belirtilen-sure-icinde-idarenin-banka-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/191379a4-55a0-44c4-9ecf-3ff676a64756/yapilmakta-olan-yatirimlar-hesabininda-kayitli-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d4223434-23e3-4a30-989e-d5f0f83ebb05/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/80cabeef-dcf0-421a-a223-afb3c4758998/karsilik-ayrilmadan-kidem-tazminati-odenmesi-ve-bu-odeme-ile-alakali-hatali-kayitlar-yapilmasi http://kamubis.com/decisions/SayistayFinding/a1b5f0c8-53fa-4b84-ae6b-8c948b603080/bir-yildan-daha-uzun-bir-surede-odenecegi-tahmin-edilen-kidem-tazminati-karsiliklarinin-kisa-vadeli-yabanci-kaynak-olarak-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/cadf0766-6d05-4fe0-9c7b-1348cfdbde51/iktisadi-deger-tasiyan-yazilim-ve-lisans-tedariklerinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ce8e3198-5ca4-49c0-b3db-1d85235a32c7/hibe-edilen-araclarin-butce-geliri-ile-iliskilendirilmesi http://kamubis.com/decisions/SayistayFinding/b0e2654c-a98a-4ba6-ba50-99e817f53fc3/tahsisli-gayrimenkullere-dair-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e5d65db1-12c7-40a0-a828-ef5588c1f555/gayrimenkul-mahiyetinde-olan-maddi-duran-varliklarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b290e8ed-85e0-4550-8aba-a810aa263f08/ilam-veyahut-teftis-neticesinde-tespit-edilen-alacaklarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3e8601ec-4e76-48fe-9845-a8257539f73c/amme-idaresinden-olan-faaliyet-alacaginin-kisi-alacagi-olarak-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/462657f9-43e1-4976-8717-1ff6f38244d5/vadesi-gecmis-olan-vergi-ve-diger-yukumluluklerin-hatali-hesaplarda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/2e071385-8d77-4440-ae24-f13e67606e03/atiksu-gelirlerinin-atiksu-ile-ilgili-hizmetlerin-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4be9a132-0985-4c9d-a3ac-4f7870c7d74d/sirket-aleyhine-hukmolunan-mahkeme-kararlari-olmasina-ragmen-bunlara-iliskin-tutarlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/2f393fb9-37a4-4bb1-94ea-ae0c06815caf/elden-cikarilacak-stoklar-ve-maddi-duran-varliklarin-tamami-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5f5a0864-df3a-4758-8d3c-5ab53e1cefec/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-veyahut-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/19aa39ae-f322-490c-9003-bcfb2bede9b8/mevzuatta-belirtilen-islemlerin-yapilmamasi-sebebiyle-gayrimenkullere-dair-muhasebe-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b56949ad-6509-4dfb-903a-006a7235e468/belediyeye-ait-gayrimenkuller-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/4398d3e7-37b5-402a-9889-7ddf2eff4a9e/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/6a78da22-be6b-4889-b5ef-7191be137289/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/a2237deb-7dbf-45a5-9022-3c86649e2424/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/883fdf3c-af08-41b5-a826-6d49c855ed88/kurum-tasinmazlarinin-tahsislerine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ae50c58e-f0c7-45db-ac6a-bda8ff4d0081/asansor-periyodik-kontrol-ucretinin-belediye-meclisi-tarafindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/fe96d22f-31c5-4584-ac48-bfc4e7c18f3f/tasinmaz-tahsislerine-iliskin-muhasebe-kayitlarinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/62143e90-04dd-4f28-ac84-237bb5ad5717/maddi-duran-varliklara-iliskin-amortisman-uygulamalarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/5314dac8-3914-46c8-bd6c-3c07a9c86814/yonetim-kurulu-toplantilarina-katilmayan-yonetim-kurul-uyelerine-huzur-hakki-odenmesi-sebebiyle-sirketin-zarara-ugratilmasi http://kamubis.com/decisions/SayistayFinding/1bd5fd23-9ff5-4738-bf28-b27b6585a8bd/vergi-borclarinin-zamaninda-odenmemesi-nedeniyle-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/a450db2d-5815-4ac2-846f-e9304f71e8be/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/24f649b2-5855-4cf1-8998-88cd46b65d39/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/68fc9548-ca7c-45dc-a133-935d9de54ea3/parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/d83fe420-341e-4922-a327-60b1a3a4a25d/dogrudan-temin-yontemiyle-yapilan-alimlarda-piyasa-fiyat-arastirmasinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/104e3c26-12e5-485e-b093-0eb8cae7ef0e/parasal-limitler-dahilinde-dogrudan-temin-yoluyla-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/57dbf1a7-607d-4eb2-94a3-8d3c84da7a4b/butce-emanetinde-kayitli-tutarlarin-hak-sahiplerine-odenmesinde-sira-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/84d544da-2689-4391-94be-6798377c8b02/idarenin-bazi-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-tahliye-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/10676f59-695f-42d8-ac99-142c47a7ac47/amator-spor-kuluplerine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/bcfb6d24-2b09-4acc-b46b-96c84eb0eb3e/idareye-ait-tasinmazin-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2fcaaffd-1d94-49d4-90c8-f7ce851fe713/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/6658177c-c659-42a8-b107-bf1e4854e73c/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/23be46a9-21be-429f-b34a-d884c68f6849/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ed298760-9a7e-4c44-858d-cc208edfddb2/kacak-yapi-ile-mucadelede-yetersiz-kalinmasi-ve-imar-mevzuatinda-yer-alan-yaptirimlarin-etkin-bir-sekilde-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/785e8b85-8cb0-4dce-94b4-c4e2ddc3593a/ilk-madde-ve-malzeme-hesabina-kaydedilmesi-gereken-mal-ve-malzemelerin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/f0ecfffd-de47-4758-b88c-f4dcbe980b6b/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/8eae7fb8-9231-46d9-81d2-efb97b16d7b2/parasal-sinirlara-tabi-mal-alimlarinda-butceye-konulan-odenegin http://kamubis.com/decisions/SayistayFinding/4cbbc8ee-6d45-44bf-a828-f13de51cd6e1/yapilmakta-olan-yatirimlar-hesabinda-takip-edilen-yatirimlardan-gecici-kabulu-yapilanlarin-ilgili-oldugu-maddi-duran-varlik-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/691aa09c-ccbf-475e-bc55-38a4556cb03b/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi-tasinmaz-numaralandirma-ve-dosyalama-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/47cc1971-0560-4a37-a0d5-1c7d61bff02b/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/4b109ab3-b5d0-4c5c-bd92-7d30659ba077/taksi-plakasi-hakki-ihalesinin-suresiz-yapilmasi http://kamubis.com/decisions/SayistayFinding/e599cfed-fb39-4fc3-85ce-da2e1801b627/belediye-tarafindan-kamu-kurumuna-tahsis-edilen-tasinmazin-5393-sayili-belediye-kanununa-aykiri-sekilde-tahsis-amaci-disinda-gelir-getirici-iste-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e83c2582-010d-4fe7-8e5b-5f1a03494dc1/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/dfa679d2-5691-45ac-866f-212058ea53fe/borclanmanin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4292bf48-b62d-4482-b91f-7a25cefb2469/verilen-yatirim-avanslarinin-bilancoda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/d5b23109-fa3d-40d1-8ad3-1900b7cd07a9/varlik-envanteri-hesaplarinin-bakiyelerinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/87982989-d1e4-40b6-889a-aa2d654e7fee/tasinmaz-envanterinin-tamamlanmamasi-ve-muhasebe-sistemi-ile-uyumunun-saglanamamasi http://kamubis.com/decisions/SayistayFinding/9693b637-0be3-481f-a630-59157d12bbc7/kidem-tazminati-karsiliklarina-ait-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2eb75c46-fc87-41b1-bf5e-3d344aa80792/dis-mali-borclara-kur-degerlemesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b4be65b-7a45-48e0-9d4a-f73a4038c775/amortisman-ayrilmayan-ve-kayitli-degerinden-daha-fazla-amortisman-ayrilan-duran-varliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f4095bee-4920-454a-8ea6-19c87cf83271/yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/898534e8-05df-4db4-b6e2-87de2527cac5/uygulama-projesi-hazirlanarak-anahtar-teslimi-goturu-bedel-sozlesme-ile-yaptirilmasi-gereken-bazi-bina-islerinin-birim-fiyat-sozlesme-ile-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/65e98e3e-346d-422c-935b-d19457657084/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/705fd77f-0c6a-4da6-a37e-7b4be2a78cb8/cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0d0e09c2-b4bd-4eed-bddb-275a7c3a17b7/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/3f9ce044-e6ea-4144-be73-bda870133841/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5aea8da7-1e94-4987-8cec-5be1847a3439/resmi-analiz-ve-rayici-olmayan-is-kalemlerinde-revize-birim-fiyat-belirlenirken-yeni-birim-fiyata-iliskin-hukumlerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/dfe97dae-a4f1-49cf-91f6-8699f90e3cbd/idarenin-kendi-sirketlerine-kredi-kullanimi-icin-kefalet-vermesi http://kamubis.com/decisions/SayistayFinding/bc74924b-161f-41f0-a045-802964a5aeda/dogrudan-temin-yoluyla-yapilan-ve-belli-sureyi-kapsayan-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ae8d5ce1-4be3-45bd-9ab7-4a5f9f633b0d/yapim-isi-mahiyetinde-olan-cevre-duzenlemesi-isinin-personel-calistirilmasina-dayali-hizmet-alimi-kapsaminda-belediye-sirketine-dogrudan-temin-usulu-ile-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/96baad16-dc2e-4205-b7f6-d10ff34f520a/pazar-yerlerinde-ayni-kisilere-ikiden-fazla-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/bd79163e-841b-4500-8a44-caf954329558/cevre-katki-paylarinin-bakanligina-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/8a384ce4-fdfb-4362-bd2c-28a374c25df0/tasinmaz-icmal-cetvellerinin-duzenlenmemesi-ve-dosyalama-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/a3543282-7f7e-4d8e-b7b7-cb4b2d88af0c/stok-noksanliklarinin-dogrudan-gider-kaydedilmek-suretiyle-tasinir-kayitlarindan-dusulmesi http://kamubis.com/decisions/SayistayFinding/8ed22234-335e-490a-b9df-3e9521d3e8c1/spor-malzemesi-alimlarinda-dogrudan-gider-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/f4fc5f98-a2ae-4bba-94cb-acb9f13dff6f/kentsel-donusum-projeleri-kapsaminda-belediyenin-mulkiyetine-gecen-tasinmazlarin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/0b317b8a-95c5-4157-ac6c-fee5f5f0237b/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/4b44afd8-019d-428b-834a-6c17d83165f2/haklar-hesabinda-takip-edilmesi-gereken-alimlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/f1f26d17-96c7-41cd-8a7a-52a7849df281/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/82aa8234-9e59-41f9-95d2-ddbd862e6ec2/bir-yildan-uzun-sureli-verilen-depozito-ve-teminatlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/370c55b2-8337-4ff2-837a-5a7e4829e2d8/yapim-islerinde-butun-riskler-sigorta-policesinin-sure-uzatimlarina-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/ec6bfe15-2c34-43bd-bb0b-70bf636d1dce/tasinmaz-maliklerinin-talebi-uzerine-yapilan-imar-plani-degisikliklerine-iliskin-imar-plani-degisikligine-dair-deger-artis-payi-modulunun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f1ae6a7a-841e-4063-9651-325b71fdd266/tasinmaz-formlarinin-ve-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/140bda8d-c44f-49af-bbc7-93f65ad8b8e5/tasinir-mal-yonetim-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/5b1fef1f-58fb-4f6b-842e-157e872f3d53/su-ve-kanal-katilma-payi-alacaklari-ile-abonelik-bedellerinin-takip-ve-tahsil-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/e1595133-27dd-42bf-b3c7-daa89450d2ff/isletmede-uzaktan-ogretim-yontemiyle-egitim-hizmeti-sunulmasi http://kamubis.com/decisions/SayistayFinding/415340b8-0778-4fce-8cd0-ed208d600de6/sure-uzatimi-verilen-yapim-islerinde-revize-is-programinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e0ee03c0-6278-418f-ba80-7c619458f440/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilar-icin-tahliye-icra-ve-ihalelerden-yasaklama-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dd39fdcc-2731-4fb7-8e23-e341f34d06c8/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/464b9dcd-393f-4099-8cb6-6a161a9dc2a7/resmi-kurum-ve-kuruluslara-yapilacak-olan-yardimlara-iliskin-meclis-yetkisinin-encumene-devredilmesi http://kamubis.com/decisions/SayistayFinding/c9c21e4c-256e-4f69-a4f5-e981594c2c7e/otopark-isletme-haklarinin-ihale-yapilmaksizin-belediye-encumeni-karariyla-spor-kulubune-verilmesi http://kamubis.com/decisions/SayistayFinding/27381945-3081-487b-9ce2-045fb3e0114d/on-yil-sure-ile-kiraya-verilen-tasinmazlarin-bes-yildan-sonraki-kira-bedellerinin-hakim-tarafindan-guncel-rayice-gore-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/71473af4-0cae-4dcf-854c-af44fd848ba3/lokal-binasi-olarak-spor-kulubu-dernegine-kiraya-verilen-tasinmazin-baskasina-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/d2d16c42-8dc4-457e-a00c-8c971a25db2c/kiraya-verilen-tasinmazlarin-kira-surelerinin-ihale-yapilmaksizin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/75d34c7d-0e65-4f8b-9d8d-5170b2adc7dd/isletilmesi-devredilemeyecek-olan-belediye-mulkiyetindeki-yerlerin-ihale-yapilmadan-belediye-sirketlerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/6748c89a-ed61-41cf-85f3-2badc14ef9bc/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8a517540-5872-47e0-a518-a3754f311cdb/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2264b04e-2d1c-4872-be5a-a88019507e34/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/20b320fb-c8de-46e1-bf94-c1a14080f387/isletme-hakki-devri-niteligindeki-tasinmaz-kiralamalarinda-katma-deger-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/3fe29fc2-24a0-44af-a57f-1eb1d7abf0c1/ihale-yoluyla-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-sozlesmesi-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/cb1ac8b9-9577-47e5-ad30-c888954eac30/fiilen-isyeri-olarak-kullanilan-tasinmazlarin-emlak-ve-cevre-temizlik-vergilerinin-mesken-tarifesi-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/22e44dd3-9afd-4588-b113-38f732cde48e/belediyeye-ait-konutlarla-ilgili-ucret-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/8e9b4cbf-89f7-41c3-b410-227b9b54c9cc/belediyenin-isletmis-oldugu-yat-limani-ve-balikci-barinaklarina-kurumlar-vergisi-ve-katma-deger-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/8340339b-c661-43ab-b579-17ff937e3ad3/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a459455f-b638-4c8d-a771-411f0eb8ad0c/uygulama-imar-planina-dahil-edilen-parsellerin-sahiplerinden-hizmet-bedeli-adi-altinda-ucret-tahakkuk-edilmesi http://kamubis.com/decisions/SayistayFinding/6117f315-f053-4b62-bd8c-8fd1786d9db9/belediye-sinirlari-icerisindeki-bazi-isyerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/3e2eb940-f644-4fc2-9894-e713e425cfcb/belli-bir-sureyi-gerektiren-muhtelif-dogrudan-temin-islerinde-sozlesme-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/88d96392-952f-4111-8c08-79aac4b4a912/tasinmazlarin-envanterinin-cikarilmamasi-ve-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d0cd160b-2642-4653-af6d-02b03c8e6768/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1fb0343d-90df-4b89-b4ca-71fc3bf63dc0/tahsil-edilen-cevre-temizlik-vergisi-payinin-buyuksehir-belediyesine-aktarilmamasi-ve-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0f18cc28-7823-4f40-8c5f-4478b9bda0c6/belediyenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/05252f78-102d-459d-8eb3-48bb02e587f1/bilgisayar-yazilim-programlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/3f91dd8e-bea4-420c-9b57-0992e35de1d2/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0d371e3d-bbe2-47f1-b1ff-769a0e0dd7e3/satisi-yapilmis-ve-satis-bedeli-tahsil-edilmis-olan-tasinmazlarin-varlik-hesaplarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/c6f423d7-b2b4-406c-af27-ef00200fa24e/maddi-duran-varliklarin-bir-kismi-icin-amortisman-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ff2f47a7-9566-4768-bff9-903aa75a4b71/kidem-tazminati-karsiligi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/743fd62c-5574-4ad5-b5be-7729dce74171/ilk-madde-ve-malzeme-hesabina-girisi-yapilan-tasinir-varliklardan-tuketilmeyen-kisimlarin-cikis-yapilarak-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/08c75500-024a-4ab5-856d-0e5f26230358/hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/00770f52-05e2-4f45-8fb6-8d8c3eb6cc25/ozel-halk-otobuslerinin-calisma-izin-belgesine-dayanilarak-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/6350fd5e-87a8-4bdf-88eb-11c2bc6cf842/aile-cuzdani-alimina-iliskin-islemlerin-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/a4f65de0-fef8-41d5-a364-7c6c0962d1c6/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/04ced27d-ec9c-4c4d-a085-295ee893d0df/dogal-gaz-dagitim-sirketinden-altyapi-kazi-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/2d22262e-198e-4254-a7c5-1ab0fb8353e4/tasinmazlarin-emlak-vergi-degeri-esas-alinarak-kayitlara-alinmasi http://kamubis.com/decisions/SayistayFinding/4cf22f08-a008-46f5-97d4-a20be3cdb3ce/tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/480b4f76-797f-498a-80df-606d4b7db9bc/tasinmaz-icmal-cetveli-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/c8535d6f-0a69-4290-947d-cb8c331d2f49/afet-ve-acil-durum-planlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/1f12184e-59f9-44c9-a69e-12cc7a41e788/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/835e24e6-5b9d-4037-8210-e88451aa7e05/idarece-katma-deger-vergisi-dahil-olarak-tahsil-edilen-mal-ve-hizmet-bedellerinin-tamaminin-idarenin-faaliyet-gelirlerine-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/d586afde-5d1e-446e-adfa-32fd964c0baa/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7432e74d-02ae-42d4-8f8b-682aee9fa429/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/aaf1a817-1aeb-4935-86f7-d239a032c8ef/genel-aydinlatma-kapsamindaki-tesislerin-elektrik-dagitim-sirketine-devredilmemesi-ve-tesislerin-ticarethane-abone-grubundan-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/c1b458ae-0996-4b73-9da2-fbb78e35b62d/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ff9ab965-44c7-4ee9-8250-5e5f6c074f7e/bazi-bilgisayar-yazilim-programlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/427cd8da-da77-450e-8d09-4924d99a6e9c/yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin http://kamubis.com/decisions/SayistayFinding/f41f8e7c-e9d4-4fd2-b5c3-86bd133e8fae/balikesir-su-ve-kanalizasyon-idaresi-genel-mudurlugunden-alinmasi-gereken-altyapi-kazi-izni-harci-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7a74f029-e503-42cd-8f1d-fdb1f2f84c8e/ulusal-bayram-gunu-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/836f2493-2550-4bb6-9ee4-b3f41ad88b05/belediye-sinirlari-icinde-faaliyet-gosteren-maden-isletmelerince-yatirilmasi-gereken-belediye-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3ab82bc5-38a8-4747-abf4-4695ca971cfa/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/48dfa6c0-07b8-4c2b-bab8-6f311f4f5eff/yapi-kayit-belgesi-bulunan-yerlerin-emlak-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ca2b049b-432d-4b1e-ae4e-3f7921e20a10/belediye-sinirlari-icinde-yer-alan-bazi-isyerlerinden-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2bed4cf6-4ff8-4a5c-a266-0367841116d3/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/c4db4366-ba09-4ec5-874b-cdb50378b999/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c83c5d75-d229-42df-bc88-8a98846cdc71/depozito-ve-teminatlar-hesaplarinin-kullanilmasinda-donemsellik-ilkesine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/847c9cdc-a204-4295-b795-5e2df583dcb8/ilan-ve-reklam-vergisi-mukellefi-olan-bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f83af41f-524a-424b-bcfc-e0e7ae1b59b4/yonetim-kuruluna-verilen-murahhas-uyelik-ucretinin-yonetim-kurulu-karariyla-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a4afbe24-1e17-4894-9cea-ff52d674d272/yonetim-kurulu-uyeleri-arasindan-atanan-murahhas-uyelerle-ilgili-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/7e22dfc9-ea70-4964-86a2-5c27f45100a5/sirket-yonetim-kurulu-uyesinin-toplantilara-katilmadan-huzur-hakki-ve-murahhas-uye-ucreti-almasi http://kamubis.com/decisions/SayistayFinding/ca962d6c-d7c5-4205-abe5-348066b15843/sirketin-ticari-esaslara-aykiri-olarak-ozel-bir-sirketten-tesis-devralmasi http://kamubis.com/decisions/SayistayFinding/6224b5c9-c2cc-49fe-8bde-ed76c2353b24/protokol-feshi-nedeniyle-kesin-teminatin-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/653c2616-d27d-4206-9ca1-1e3a84cc41d7/kiraci-olunan-bazi-yerler-icin-yuksek-tutarda-kesin-teminat-odenmesi http://kamubis.com/decisions/SayistayFinding/bbaa3f46-9737-439a-b091-cdfe9a1c0f71/giderlerin-kurulusun-faaliyeti-ile-dogrudan-iliskili-olmamasi-ve-finansal-durumuna-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/cacca93d-4aa1-4b00-8e86-437d8103a5b4/is-sagligi-ve-guvenligi-hizmetinin-dogrudan-temin-yontemiyle-alinmasi http://kamubis.com/decisions/SayistayFinding/f3f262d2-ba36-4c91-ad4f-64743886013f/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/a3e428f7-b466-4872-8d25-d9d1358367a5/yapilan-alimlarda-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/a71b8286-4bcb-4af6-803c-a6a040cbab0c/buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-cogunluk-hissesine-sahip-oldugu-sirketin-yonetim-kurulu-kararlari-ile-baska-sirketler-kurmasi http://kamubis.com/decisions/SayistayFinding/7719f871-de1e-4c2a-adae-c80f8bdb686b/ihale-sartlarinda-sozlesme-imzalanma-gunu-degisiklik-yapilmasi-ve-sozlesmede-belirtilen-hukumlerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/1bb04c6c-6025-4d51-9e18-ce81b8aa614d/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-idarenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/fceab4a6-0dcd-4b60-99a5-a6b1c508e40e/bazi-gelir-kalemlerinin-tahsilat-tahakkuk-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/f9814d9e-5777-4a91-b4cc-36be8c1388ca/canli-muzik-yapan-isyerlerinin-eglence-vergisi-mukellefi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c18bb667-32bc-40c0-9e46-ae3e571c9cf4/yasal-suresi-icinde-imar-programi-yapilmamasi-sebebiyle-eksik-emlak-vergisi-alinmasi http://kamubis.com/decisions/SayistayFinding/b969e55d-1e4e-4538-9b9f-9a65f195bc1a/vergi-borcunun-ve-sosyal-guvenlik-primlerinin-zamaninda-yatirilmamasi-nedeniyle-gecikme-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/99a45049-9458-473b-92e4-304d0ad944d0/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/668814e6-e1ed-4527-af8f-20f6bbfe706d/bagimsiz-denetim-yeminli-mali-musavirlik-ve-hukuk-musavir-ucretlerinin-sozlesme-donemi-icerisinde-artirilmasi http://kamubis.com/decisions/SayistayFinding/edb01ee3-0f00-4a57-8fa7-8d6208903b13/bagimsiz-denetim-hizmet-aliminin-kamu-ihale-kanunu-kapsaminda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3d66f48c-770d-42fa-b283-98a3e13dc2ab/toplu-is-sozlesmesinde-sirketin-maliyetlerini-artirici-nitelikte-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/e826265f-a757-455d-9ec2-2d6ed28feae3/sirketler-koordinatoru-olarak-yapilan-gorevlendirilmenin-hukuka-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/5bdf000c-4c7c-4b14-b9bd-3024ec46d175/personel-alim-sureclerinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/9a9f676b-6cb4-4289-8ed5-f322cdd5f975/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/38222d7e-6a49-4115-97db-0f3e05e69734/vergi-ve-sosyal-guvenlik-kurumu-borclarinin-vadesinde-odenmemesi-sebebiyle-gecikme-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/11725285-f34d-4cb0-99c7-083a583fe025/sirket-calisanlari-ile-sirketin-calisani-olmayan-kisilerin-yurt-ici-ve-yurt-disina-yaptigi-seyahat-giderlerinin-sirket-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/1d5883aa-0a19-42ec-b1cb-85fc19c5aa05/bazi-ihalelerde-hatali-fiyat-farki-odenmesi http://kamubis.com/decisions/SayistayFinding/20375da7-b00f-452f-a159-1f2173c99137/ticari-isletmenin-devrinde-odemeye-esas-olacak-tutarin-fazla-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/445b4132-a0cc-42ec-a690-454859b43950/belediye-sirketleri-arasinda-isci-gecisleri-yapilmasinin-hukuki-dayanaginin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e6f80021-5374-4613-8b0c-bf216b2b278f/cografi-bilgi-sisteminde-eksiklikler-bulunmasi-ve-verilerin-guncel-olmamasi http://kamubis.com/decisions/SayistayFinding/1cff7806-49c4-4738-a1a3-4e5b636d3e70/borca-batik-durumda-olan-sirketin-diger-belediye-sirketine-borc-vermesi-ve-verilen-borclarin-alicilar-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/60bf17b3-9db5-4588-9ea9-9e962e964cf3/bazi-muhasebe-hesaplarinin-donem-icerisinde-eksi-bakiye-vermesi http://kamubis.com/decisions/SayistayFinding/1a18b656-1ebe-40c7-a3fc-81030bc3aebc/sirketin-personelden-alacaklar-hesabinda-kayitli-tutari-supheli-diger-alacaklar-hesabinda-izlememesi http://kamubis.com/decisions/SayistayFinding/18febaf2-3b46-41a8-9599-dc0c2faf8839/sirketin-vadesi-gecmis-alacaklarina-vade-farki-uygulanmamasi-ve-alacaklarin-tahsilat-sureclerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/d88d1c24-2ea2-49f3-8417-c0d0386e00df/odenmeyen-vergi-borcu-ve-sgk-primlerinin-yanlis-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/95b69ee5-a220-4fd7-a060-be0bf1a57fce/su-kayiplari-teknik-usuller-tebliginde-ongorulen-uygulamalarda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/854bb1da-c362-4e81-84ac-86a560585b60/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/35d4d4bb-5ae1-4e03-b393-6a8c30d9ab65/mal-ve-hizmet-alimlarinin-parcalara-bolunerek-dogrudan-temin-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/3cf1200c-ea95-4a8f-8b11-8271f73a3c87/idareye-ait-mevcut-altyapi-tesislerinin-tamaminin-cografi-bilgi-sistemlerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7d0755d6-032b-4b53-89f5-e87b9566055d/idare-tarafindan-icme-ve-kullanma-suyu-tarifelerinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/105750d3-e02a-41b2-a1f4-8b808fa131ca/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/2f86c648-b416-45b2-81a6-0a3886b6535a/elektrik-enerjisi-tesvikinden-yararlanmayan-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e944965c-b261-4650-9bc4-9a54afd47915/sirketin-bagimsiz-denetiminin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/5ce06c03-364a-4b57-93c9-07677c09f629/hak-sahiplerine-yapilan-odemelerde-vadesi-gecmis-borc-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dda1f8fd-6074-4c38-bc15-e707b0e9b5f5/elektrik-ve-havagazi-tuketim-vergisi-beyannamelerinin-kontrolune-yonelik-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/29017af4-76c1-431f-8ef3-2f67fe5b8c30/dogrudan-temin-yontemi-ile-yapilan-ve-belli-sureyi-gerektiren-bazi-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/23fdaf43-a4d9-4640-b98a-2796cffb1bd8/arac-kiralama-hizmet-alimi-ihalesinde-yerli-muhteva-orani-sartini-saglamayan-araclarin-olmasi http://kamubis.com/decisions/SayistayFinding/f60496ae-c5ca-41f0-ad60-b4140a25ca7f/cevre-katki-payinin-ilgili-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e7fa2779-7da6-46c1-b606-f20c77f4939d/iscilerin-birikmis-yillik-ucretli-izinlerinin http://kamubis.com/decisions/SayistayFinding/4a8a070b-23c9-470a-b2fc-ba1861f4a847/idare-tarafindan-meskenlerden-tahsil-edilen-evsel-kati-atik-bedelleri-uzerinden-yersiz-kdv-hesap-edilmesi http://kamubis.com/decisions/SayistayFinding/58dedbf2-0c60-4496-a589-a4ee969e0465/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/90dba8ba-2b4a-4f65-82f5-5d6688ef8ecf/kamu-sermayeli-bankalar-disinda-vadeli-mevduat-hesabi-acilmasi http://kamubis.com/decisions/SayistayFinding/481e3b68-a773-491a-8699-6c073e918b94/personele-bilet-seklinde-verilmesi-gereken-ulasim-desteginin-nakdi-yardima-donusturulmesi http://kamubis.com/decisions/SayistayFinding/5ae66ce9-f4b2-47fa-9bca-12a9f5c85ffd/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/81be0233-81c1-4565-987f-a306eadcf0ee/yapim-islerinde-butun-riskler-sigorta-policelerinin-olmamasi http://kamubis.com/decisions/SayistayFinding/b060d213-e498-4edd-bea0-e6642847cfae/hizmet-alimi-suretiyle-istihdam-edilen-iscilerin-zabita-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/cb31bfc1-6fa5-4c18-ba7a-2c8c3ce97aaf/elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e72f3140-e33d-46cc-b43b-b1a2f0d738ce/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1779a782-d0b9-4e39-ab87-6c2b794124f6/belediye-tarafindan-uretilen-konut-ve-isyerlerinin-satislarinda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/115f0e14-d7d3-43f3-a4d2-35c49ad2ab67/kiraya-verilen-tasinmazlarin-kira-surelerinin-ihalesiz-olarak-uzatilmasi http://kamubis.com/decisions/SayistayFinding/933070a3-0459-44db-8441-9435b27fc476/ucretsiz-su-kullanilan-yerlerde-sayac-bulunmamasi http://kamubis.com/decisions/SayistayFinding/8c6f3d96-f97e-4a0a-a1f4-8a9df0a6300d/ambalaj-ve-giysi-atiklarinin-toplanmasina-iliskin-imtiyaz-hakkinin-ihalesiz-ve-bedelsiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/5e0893f8-b43d-4891-9951-4069e7499800/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b856a3bb-f0c1-46a5-a587-a3306161a863/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f8dc0eb7-3afa-4022-89a5-928c6aae3d70/amortisman-defterinin-tutulmamasi-ve-amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/e941fe1d-7a05-4dc2-9816-592a994959e5/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b58f060b-b8e0-44e1-b09a-dec294831ab5/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0ad402c7-515f-4e17-bde1-7bf84e62cd91/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/c5057de7-7a03-42d5-b92c-42b6a1a59c5e/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c0200073-e6f6-4283-89e4-197e3d33f774/idare-aleyhine-sonuclanan-davalara-iliskin-ilamlarin-gereklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-icra-masraflari-ve-faiz-giderleri-odenmesi http://kamubis.com/decisions/SayistayFinding/c08500d2-21b8-4358-97dc-173ab293b0d7/tasinmaz-kultur-varliklarinin-korunmasi-katki-payinin-ilgili-idareye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b28e064c-e332-42ac-a643-757245ca8495/tasinmaz-icmal-cetvellerinin-duzenlenmemesi-ve-dosyalama-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/99e7e03a-c7be-4b16-a87a-3df6482b111f/tasinir-mal-yonetim-hesabinin-ve-idare-tasinir-mal-yonetimi-ayrintili-hesap-cetveli-ile-icmal-cetvelinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/a09d7652-79ff-4970-b5fc-e824c8c18daf/sosyal-yardimlarin-herhangi-bir-kritere-bagli-olmadan-yapilmasi http://kamubis.com/decisions/SayistayFinding/18fe9066-d777-47ae-b8a7-962d822ce510/kullanilmayan-tasinirlar-icin-hurdaya-ayirma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ba546381-9107-497e-a952-4d3dd4d3a3ad/mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/0fc1ca7e-510d-4e1c-874c-58b3926fce50/kanalizasyon-harcamalarina-ve-su-tesisleri-harcamalarina-katilim-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22dbbcf1-bf4c-4f53-84f1-45870808a29c/dogrudan-temin-yoluyla-yapilan-ve-belli-sureyi-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3a12c44f-db64-4daf-9804-a6072a0a16e9/dogrudan-temin-usulu-ile-yapilan-bazi-mal-ve-hizmet-alimlarinda-piyasa-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6dc4e835-906e-43ac-bd68-59976a78d3f7/belediye-sirket-personeli-dahil-personel-giderlerinin-yasal-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/d0cf32d1-d01d-4afc-b46d-c7ecab5ce109/akaryakit-alimlari-ile-bazi-mal-alimlarinin-kisimlara-bolunmek-suretiyle-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0205cc8a-d2e4-4cce-ae78-1ea1f3cdd4b8/kuruma-ait-mali-kaynaklarin-tamaminin-kamu-bankalarinda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/8accc438-00dd-48ed-8549-be13623ccb09/ihale-mevzuatina-tabi-olmaksizin-mal-ve-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/db301a0f-3f57-4822-a74d-bb951b4add6d/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/95be05a6-2876-41e9-8e34-2b7def3da7ef/mal-alimlarinda-tasinir-islem-fisi-duzenlenmemesi-ve-tasinir-kaydi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c797128e-73f9-4ce5-b519-63f913d73274/haklar-hesabinda-takip-edilmesi-gereken-alimlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/498c753f-18ad-47cc-ade6-7d8997dab578/yevmiye-defterinde-islem-yapilmayan-yevmiye-numaralarinin-bulunmasi-ve-geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/329d6c7f-d06a-4423-b203-db4e5563eb0d/yeni-insa-edilen-binalara-uygulanan-gecici-emlak-vergisi-muafiyetine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b82c878e-c7d1-43fa-bc5f-4552601ed3b0/yangin-afetine-ugramasi-muhtemel-olan-sahalarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/475c835d-f6d1-462f-a080-048462a3704f/toplam-personel-giderleri-yasal-sinirin-ustunde-olmasina-ragmen-yeni-personel-aliminda-ilgili-bakanliktan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/22dbcf83-1c14-471c-b003-d7c2841e2e0d/tasinmaz-satis-ihale-islemlerinde-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/95032695-895f-4a4e-8398-64002bd188dd/sosyal-denge-sozlesmesine-sosyal-denge-tazminati-aidati-kesintisine-iliskin-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/c0da65c4-57a6-4203-bda9-98ca60a2f066/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/b79758c2-b415-496b-9d44-f642214bd377/finansal-kiralama-isleminin-ihalesiz-yapilmasi http://kamubis.com/decisions/SayistayFinding/a3d4ebd9-b3b6-4d1d-8881-2bb513ba9885/deprem-felaketi-nedeniyle-artirilan-dogrudan-temin-limitinden-yararlanilarak-yapilan-alimin-deprem-bolgesinde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/30135084-3c9c-47ce-ac83-3a721037dded/ilan-ve-reklam-materyalleri-ile-kent-mobilyalarinin-islettirilmesi-isinde-hatali-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a09fc8a0-4acd-4909-ba34-be14c72621e5/kiralanan-tasinmaz-icin-sozlesme-geregince-gelisim-ve-yonetim-planinin-hazirlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/3fd6148e-fd71-461f-9497-ae7a6e20f868/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/6109b048-adb8-40f9-9ec5-9c0ccbd36b66/idare-tasinmazlari-icin-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/b84c3e03-e6d6-46bb-811f-f661524282ec/gecekondu-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/11c1a3f0-2064-4d56-8635-a8c2949d9f43/butce-ici-isletmeye-ait-hesap-ve-islemlerde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/8a7355b9-d408-4394-a022-a06c728cc6dd/belediye-sirketi-kadrosunda-bulunan-iscilerin-zabita-personeli-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/53210343-e757-44a9-ad07-a8362b8d0d9a/asansorlerin-periyodik-bakim-ucretlerinin-idare-payi-haric-kisminin-belirlenmesi-icin-belediye-meclisince-karar-alinmamasi http://kamubis.com/decisions/SayistayFinding/5cd55891-7709-4af1-8a56-d5d6a8096d73/antalya-buyuksehir-belediyesi-2023-yili-festivalleri-organizasyonu-isinde-hatali-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2d4c9770-d267-4c99-b61d-73ecbc28e858/kira-ecrimisil-ve-tasinmaz-kullanim-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9f0381eb-77b9-4fd7-920a-a4c9b4a70215/servis-kiralama-hizmet-alim-ihalesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/9de0bc0b-5897-4427-a191-e9be357e0e51/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/51d37516-1f03-4935-af8c-b18784b6ea64/sabit-ve-mobil-altyapi-veya-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/99898bfa-8963-48c3-83b7-1b624fcea8b3/personel-calistirilmasina-dayali-hizmet-alimi-icin-yapilan-odemelerin-ilgili-butce-tertibine-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/bcd06a8f-b0c3-40ef-bcb4-791b54734cfd/belediyenin-yapilandirilmis-vergi-ve-sosyal-guvenlik-yukumluluklerinin-ilgili-hesaplarda-izlenmemesi-ve-mali-tablolarda-eksik-tutarlarla-yer-almasi http://kamubis.com/decisions/SayistayFinding/c3a630c0-341e-4401-8822-d36de79fd07a/yapilmakta-olan-yatirimlar-hesabinda-izlenmekte-olan-varliklardan-tamamlananlarin-tespit-edilerek-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a1fad541-7815-4a80-b5c4-c114b53f1264/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c02896db-7366-4ae0-858e-396fb372ee7e/belediyenin-ortagi-oldugu-sirketteki-kayitli-sermaye-tutari-ile-bilancodaki-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabi-tutarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/fd573e9b-7a5c-41e2-a009-efa528604897/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4ed078fc-3211-4503-9987-421ea90f09c9/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9e5e1491-4688-4d91-a05e-b38f98829ab4/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3b968107-ff07-4ca8-98df-6cfa2e494b8c/tasinmaz-kira-bedellerinin-gunun-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/9aaf1094-4735-49b7-bf0e-cc06f3274eda/yaklasik-maliyet-hesaplamalarindan-bazilarinin-rayic-bedeli-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2a9c12ee-fcb7-450a-a3a0-f3022c0137d1/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2c56dfd9-7d46-4815-a004-1118d845405c/sirket-tarafindan-yapilan-belirli-tutarin-uzerindeki-odemeler-oncesinde-borcu-yoktur-yazisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/09b56967-079d-450c-968a-9208d8d844d5/avukatlik-mali-musavirlik-ve-bagimsiz-denetim-hizmet-alimlarinin-kamu-ihale-kanunu-kapsami-disinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/2d22d00a-37e3-492c-918b-ff7b93f57cb7/vadesinde-tahsil-edilemeyen-alacaklar-icin-yil-sonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/dc89d1d4-6ac1-4774-a7a8-567d5c26e06d/yukumluluklerin-zamaninda-yerine-getirilmemesi-nedeniyle-ek-mali-kulfete-maruz-kalinmasi http://kamubis.com/decisions/SayistayFinding/f973fce0-7569-4a4e-9021-675f9df9f6ad/sirket-sermayesinin-tamaminin-karsiliksiz-kalmasi http://kamubis.com/decisions/SayistayFinding/e5d695df-e114-41b0-838c-4ca42a9445da/demirbaslar-hesabinin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/ce0cffd4-91ef-41bb-bc02-50e69ca65528/yapim-isi-ihalelerinde-is-sagligi-ve-guvenligine-dair-gorevlendirmelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/63879d71-6c90-498c-aa4c-5ed23c8b75aa/yapi-kayit-belgesi-maliklerinden-bu-belgelerin-temin-edilmemesi-ve-gecerliligine-iliskin-denetimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f11c6289-95c2-4b0d-b9c4-9fce89a63b89/tahakkuk-eden-fakat-tahsil-edilmeyen-bazi-alacaklar-icin-icra-takibi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/de9d4c7b-a0de-47e6-9c73-2935fdf4f002/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/c281c2eb-86d5-42fc-865f-0c61c95b04c8/servis-araclari-calisma-hakkinin-ihalesiz-verilmesi http://kamubis.com/decisions/SayistayFinding/5600fb59-1686-453f-b97f-06cccbc7a362/idare-personeline-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/cfda4301-adfa-46dd-829d-34a7394ef1f5/sayistay-denetim-raporlarinin-belediye-meclisine-sunulmamasi http://kamubis.com/decisions/SayistayFinding/21b15743-22cd-4497-b066-98918e715152/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/943dba9e-ef9c-4f86-a55b-caf9f67ad668/parasal-limitler-dahilinde-yapilan-mal-alimlarindaki-sinirin-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/66476482-43e8-4216-b6a6-d8023216a4b9/organize-sanayi-bolgesindeki-fabrikalardan-cevre-ve-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5f42015e-ff5b-47cf-bd39-8c3b0e13bd5b/fiilen-bulunan-birim-sayisindan-daha-fazla-birim-yoneticisi-bulunmasi-ve-yonetici-maasi-odenmesi http://kamubis.com/decisions/SayistayFinding/b5b076e0-f475-4724-bbb4-21138bec98c9/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f0f9adc6-6dd0-4f19-b845-d4bcaca3eaa1/meslek-odasi-birligine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/ae7444da-baea-4a74-8f8c-887147a79518/kurum-lehine-hukmedilen-vekalet-ucretlerinin-tahsilinin-kayit-ve-dagitiminda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ac3c4bed-6283-4a07-a63c-de6d64e00039/kredi-kartlari-ile-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-kurumun-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4bf3ba1b-b680-4fa8-9957-6d8175356e32/kira-gelirlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0ea07afc-4004-4929-bebb-7a943b1be3c6/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/5899060e-2536-409a-8b41-658c6ca13cae/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/7be6469d-1c2b-474a-9836-5ff11c00d4bb/gunubirlik-kiralanan-evlerin-abone-tipinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d57f46c6-3629-4ffd-8af7-6f805cf6167b/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d288179d-af5f-4edb-876f-8d15b6fa59e1/personel-calistirilmasina-dayali-hizmet-kapsaminda-yardimci-isler-disinda-memur-kadrosunda-calistirilmasi-gereken-personelin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/21ab0e3d-3f4b-4ecd-8fd6-c8636ce7cc24/imar-harclarindan-ve-yatirim-butcesinden-ayrilmasi-gereken-yuzde-beslik-kismin-kentsel-donusum-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7a0bb003-bfbb-4555-81e8-0c277d19c12d/ihtiyacin-sadece-gercek-veya-tuzel-tek-kisi-tarafindan-karsilanabileceginin-mevzuata-uygun-olarak-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/9006e364-955d-46e0-8ae6-a2323c856b67/idarenin-mulkiyetinde-bulunan-gunes-enerji-santralinin-belediyenin-hicbir-mudurlugu-ile-iliskilendirilmemesi-nedeniyle-bakim-ve-onariminin-aksamasi http://kamubis.com/decisions/SayistayFinding/eb7e2882-3db3-466e-a781-5e8a8fc67760/idare-tarafindan-kiraya-verilen-bazi-isyerlerinin-is-yeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/989b20b2-d40c-496f-a6bc-af0a454b89ac/engelli-memur-istihdaminin-yetersiz-olmasi-ve-sosyal-hizmetler-kapsamindaki-cocuklarin-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/af0cf630-d498-49a0-a56f-0fa29a8d2cbe/butce-emanetlerine-alinan-tutarlarin-muhasebe-kaydina-alinma-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/22e51409-de4d-493a-9ebb-416e26ffd7f8/belediyeye-ait-araclarin-duzenli-takip-edilebilmesi-icin-arac-takip-sisteminin-kurulmamasi-ve-kiralanan-araclarda-ise-arac-takip-kitleri-icin-ihale-dokumanlarinda-cezai-sart-ongorulmemesi http://kamubis.com/decisions/SayistayFinding/f18181d8-e56d-4210-b3ab-360c0edef51e/belediye-tarafindan-evsel-atiklarin-toplama-maliyetine-katlanilmasina-ragmen-ambalaj-atik-ayristirilmasi-ve-cop-enerji-uretiminin-mahalli-idare-birligine-bedelsiz-imtiyaz-verilmesi http://kamubis.com/decisions/SayistayFinding/c36394b1-b31a-46f3-a9fb-e9062fa641fb/belediye-tarafindan-devlet-su-isleri-bolge-mudurlugunce-sondaj-izni-verilen-kuyulardan-ne-kadar-su-cekildigi-veya-hangi-amac-icin-kullanildigina-dair-calisma-ve-denetimin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/e707c3a8-ed68-49c8-8181-2d5870089167/belediye-sirketi-uzerinden-istihdam-edilen-iscilerin-zabita-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/1a6474f8-ecee-4cf3-8303-c777c92ddcdc/belediye-birimlerinde-ve-ucretsiz-su-kullanilan-yerlerde-sayac-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e55231cd-b123-4085-abfd-35fce60ed888/bazi-gelir-kalemlerinde-tahsilat-tahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/3a2d54a8-3823-4160-95f8-879573297ca2/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-ecrimisil-ya-da-kira-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/0a9b4edb-8c18-49d4-8f76-6fc3fb67b573/atiksu-aritma-tesisinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/9749df98-00c9-464e-b9be-cd83c3f03e0c/anahtar-teslim-yapim-islerinde-is-artis-ve-eksilislerin-pursantajina-gore-yapilmasi http://kamubis.com/decisions/SayistayFinding/05bde1ee-8276-4acf-8544-08805842b444/kent-temizligi-isinin-personel-calistirilmasina-dayali-hizmet-alimi-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/c58e0826-d770-4d49-94f0-aee2e077c239/belediye-zabita-personelinin-baska-birimlerde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/58f53af6-ed66-48b0-b6b6-118a9757c61d/belediyenin-tarifeler-ve-abone-hizmetleri-yonetmeliginin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/aaa26afa-84a0-4a16-b9b5-3575efac4eea/belediyenin-mulkiyetinde-bulunan-tasinmazlara-iliskin-kira-artis-oraninin-sabit-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6bb99841-efbb-497c-b176-29e259779c03/rayic-bedeli-belli-olmayan-is-kalemlerinin-yeni-birim-fiyatinin-belirlenmesinde-proforma-fatura-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ddc337fc-d1fb-452e-8f29-b3b051f0c4fa/emlak-vergisi-beyanlarinda-kalorifer-veveya-klima-tesisati-ile-asansor-icin-belirlenmis-bedellerin-vergi-degeri-hesaplamasina-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f0fa3bde-8f02-48ca-ab35-85dd7078295f/personelinin-adli-sicil-kayitlarina-iliskin-kontrolun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8907f323-0c11-478a-a15f-dabf0d834051/akaryakit-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/2456a3fd-0b61-484f-a271-6cd6fcf4f40f/hurdaya-ayrilan-maddi-duran-varliklarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fffca594-31eb-4c10-914e-54ad371ba625/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1f7b5723-e310-4837-982d-0b293cacd90a/sozlesmeye-gore-yillik-ciro-bedelinin-6sinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0088153c-11d4-4784-8fb0-ca193ef6555e/belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d1f3e6e0-24dc-48f5-860c-7f0bc435416d/yurt-ici-gecici-gorev-yollugu-odemelerinin-personel-avanslari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7c6f8547-08eb-4461-8002-53448d595684/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsiline-yonelik-bir-sozlesmenin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/60ff374b-c6b9-4714-aa9a-06cba4fb805a/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/387c1072-e7a1-475d-810e-7182ad5a03e9/dogrudan-temin-usulu-ile-yapilan-ve-belli-bir-sureyi-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e6e619a2-2c34-420f-a172-70dd9ba982a6/gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-teskil-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/7b3e66ef-732c-469a-aef8-23c8629415c5/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ba54e5d2-910c-4461-acc0-7992c71823da/emlak-vergisi-beyanina-esas-bina-insaat-siniflarinin-fiili-durumlari-ile-uyumlu-olmamasi-nedeniyle-vergi-degerinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/4c630502-8cc3-4b94-8bb0-86dd10cd6fd8/universitenin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/5c93a94d-484b-49da-8b58-f9553078df71/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsatinin-olmamasi http://kamubis.com/decisions/SayistayFinding/c3cb7fc2-c7f1-4412-9a01-4ac886e02512/kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6b03d59c-7f22-49e9-ad1f-9bda6861935f/tasinmaz-mallarin-envanter-ve-kayitlari-ile-cins-tashihlerinin-yapilmamasi-ilgili-form-ve-cetvellerin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/320a4725-92f4-4a11-9580-4446eefd24a0/bilgisayar-programi-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c6752480-b5c3-4623-9e34-3e618bdd5546/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/bd0c2f8b-a253-42c9-9175-da543c6c9c17/belediyeye-bagislanan-asfalt-malzemesinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1d069e00-2942-4a15-a1cf-11cc7f5ca6ac/iscilere-yasal-limitin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/1177edcc-9537-439a-9b06-6cebd31431e3/duran-varliklarin-kayitli-degerlerinden-daha-yuksek-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/9a238726-5b97-4a75-8351-a82901fa6b45/mevduat-faiz-gelirlerinin-brut-tutar-uzerinden-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/9add1789-abe9-41b8-ab10-d74885081282/iller-bankasi-sermaye-payinin-enflasyon-muhasebesi-kapsaminda-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/2f70e1fa-7998-45d5-bfcc-dcd75d83eb78/belediye-sirketinin-sermayesi-ile-belediye-kayitlarinda-yer-alan-sermaye-tutarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/88f3ac42-e205-41cc-a6c7-2dd6d1577001/ilk-madde-ve-malzeme-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/76354780-4af1-4571-b55e-084c8a6beaa4/bazi-maddi-duran-varliklarin-amortisman-tutarlarinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/d8f22e5b-e9d6-442f-9679-595f174b6ab4/kesin-hakedisi-yapilmis-olan-icme-suyu-kanalizasyon-ve-yagmursuyu-yapim-isinin-ve-bu-ise-iliskin-kredilerin-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/1cd7495e-4b7b-40ec-a5fc-9950ce6d35bb/yapilandirilmis-borclarin-hesaplarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/57cac82a-f694-4e50-aa7c-b4097c9669d3/yeralti-ve-yer-ustu-duzenleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d5e3c2c9-d549-44a6-8df4-74a3799129e0/bina-ve-arsa-satis-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/6e85245f-347e-4040-987b-f96eaa0d3dc0/vadesinde-tahsil-edilemeyen-alacaklar-icin-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/13342a03-e9a9-4a10-ae5c-5dd41a1c7bd8/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/19cdd60a-dd58-405e-95bc-265a1ec7abb5/genel-yonetim-giderleri-hesabina-kaydedilmesi-gereken-harcamalarin-farkli-hesap-kodlarinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/83faa7fd-198e-44cc-9b12-f4bbafaabffd/istisna-kapsaminda-yapilan-mal-ve-hizmet-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/115f4c21-46e7-45ce-959c-a043fe127839/istisna-kapsaminda-yapilacak-alimlar-icin-usul-ve-esaslarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/dfcfc76b-5062-4127-b251-148c24d5591b/hurdaya-ayrilan-demirbaslar-icin-hurda-kaydi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3f257fb0-5709-42e9-847c-f80859579273/belediye-tarafindan-devredilen-bazi-tasinmazlarin-sirket-yonetim-kurulunca-ihalesiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6ee6e245-f5b3-4b43-8339-afec5cd9bfd8/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/77a2404e-716e-43cb-8035-ed9657175e5d/dogrudan-temin-usuluyle-gerceklestirilen-hizmet-alimlarinda-piyasa-fiyat-arastirmasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cb670fe6-0019-494f-8bb6-d369c7f8bef6/serbest-tuketici-olan-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/37b38a47-a024-42e0-ab59-ae727fbc130b/temel-ihale-usulleri-ile-alinmasi-gereken-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-teminle-alinmasi http://kamubis.com/decisions/SayistayFinding/c5f4d592-65c9-4ad3-bb79-84be17534edc/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/ac67cda9-0992-4349-a42a-c96723bf8eb4/borclanmanin-belediye-meclis-karari-olmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/e34d8ab5-0da1-4291-bd9a-7115fef87a81/belirli-tutarin-uzerindeki-odemelerde-bankacilik-sisteminin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b391cc10-5f28-41fe-a84a-ca19c81076ad/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e592275b-8d73-4c07-bd5d-039e98ee5443/personelden-bazilarinin-sirket-disinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/1eead023-0f11-4c08-b290-4e2a525084df/isletme-haklarinin-sirketin-bilancosunda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/90f41c11-480c-4937-b4da-ce445f1b63b5/toplu-ulasim-hatlarinda-calisan-araclarin-isletme-sure-ve-sartlarina-iliskin-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/551f0e31-6aab-4dbc-95f3-a0969c5a78f8/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b452a067-91a3-4be1-9b5c-b573222f6666/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/83f987c1-0ebd-4ce2-99a5-c24f4906e1be/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/c93aa01e-46ec-4061-9be5-24fdc6924ea3/kira-suresinin-encumen-karari-ile-uzatilmasi http://kamubis.com/decisions/SayistayFinding/c99616a9-c313-41c7-9dbd-acd85dabfdfb/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/addb3777-9f26-4537-adbf-56caf1180475/devir-tasfiye-ve-paylastirma-komisyonu-kararina-gore-belediyeye-devredilen-tasitlarin-tasinir-envanterine-ve-muhasebe-kayitlarina-alinmasina-yonelik-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c5cc12fb-7f69-435c-93c9-e8ac17fe17f6/idare-sinirlari-icerisinde-yer-alan-bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/06f69d48-c6fb-42cb-8024-4f5b0ef72988/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a7b43506-d515-42d0-bb06-b85a9eb92342/canli-muzik-izin-belgesi-olmayan-eglence-isletmelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/106abc21-5f09-4934-9636-344fc96820d6/idareye-odenmeyen-kira-alacagina-iliskin-gerekli-islemlerin-zamaninda-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/5e70cc5f-8214-40fc-ba08-d3f932e6b26e/akaryakit-istasyonlarinin-yetkili-idare-tarafindan-ruhsatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/6a648b6a-878d-4fda-9e77-889cb105b918/ticari-faaliyet-gosteren-yerlerin-aboneliklerinin-mesken-tarifesi-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/0484cad1-f564-48a3-9a8b-119d44949b60/su-alacaklarinin-tahsil-ve-takip-islemlerinin-tarifeler-yonetmeligine-uygun-sekilde-yapilmamasi-ve-surecte-bilgi-sistemlerinin-etkin-sekilde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7b02f79d-e99f-449c-aaec-3216f28695ae/kanalizasyon-ve-su-tesisleri-harcamalarina-katilma-payinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b885b5dd-5a45-422e-b217-83b74efba283/isyeri-acma-ve-calisma-ruhsati-verilen-isyerlerinin-buyuk-cogunlugunun-atiksu-baglanti-izninin-olmamasi http://kamubis.com/decisions/SayistayFinding/5703e275-ffc4-4009-a1bd-32bcb511b3a9/icme-suyu-sebekesine-verilen-su-miktarinin-bir-kisminin-olculememesi http://kamubis.com/decisions/SayistayFinding/84fb57e5-e6bb-44fe-94a7-3eb27325cc88/atik-su-aritma-tesislerinin-bir-kisminin-elektrik-enerjisi-tesvikinden-yararlanamamasi http://kamubis.com/decisions/SayistayFinding/88dddf74-dc4f-4707-9f31-58188cba30ca/abone-islemlerine-iliskin-tahsilatin-kefalete-tabi-olmayan-kisiler-eliyle-yurutulmesi http://kamubis.com/decisions/SayistayFinding/2843e300-d059-46d6-bee8-b3c6175e3001/tahsisli-tasinmazlarin-kaydina-iliskin-islemlerin-yerine-getirilmemesi-fiili-duruma-gore-muhasebe-kayitlarinin-duzeltilmemesi-ve-tasinmaz-icmal-cetvelinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/02c85f7b-5437-4215-84dc-f2dbc1b7c98d/vadesinde-odenmeyen-alacaklar-icin-faiz-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/99257959-c826-4f40-9c71-8f7f83a5c630/kira-sozlesmesinin-ihaleyi-kazanan-ve-yonetim-kurulu-kararinda-belirtilen-kisiden-farkli-bir-kisiyle-imzalanmasi http://kamubis.com/decisions/SayistayFinding/dce8b410-d0d6-4e0f-b9db-71e00eb59313/odenmeyen-kira-alacagina-iliskin-sozlesme-hukumleri-uyarinca-kira-sozlesmesinin-zamaninda-feshedilmemesi http://kamubis.com/decisions/SayistayFinding/152ab1d5-d076-4290-b03e-78b2c20d7bbf/sozlesmeyi-imzalamayan-istekli-hakkinda-yasaklama-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/993d0666-4778-4d18-82ca-9e0514fe4232/mali-hizmetler-birimi-tarafindan-yapilmasi-gereken-on-mali-kontrolun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f714eddc-c548-4def-8805-dda4740a3f5a/rekabet-ilkesini-aykiri-nitelikte-yeterlilik-kriteri-belirlenmesi http://kamubis.com/decisions/SayistayFinding/32fb6cfc-6d7a-4f6a-9494-5ba55a31bcdf/isteklinin-elenme-gerekcesine-ihale-kararinda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/8ab05268-aecc-4c72-aaf5-0dddc6c3a855/gecekondu-fonunda-biriken-tutarlarin-idarenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6fa98dc2-9216-4fd9-ab89-6e5e86c8c80b/dogrudan-temin-yontemiyle-yapilan-ve-ifasi-belirli-bir-sureyi-gerektiren-hizmet-alimi-islerinde-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/48e0f5db-ae3e-41bc-b81f-9f51746fe3ba/h-plakali-ozel-halk-otobuslerinin-faaliyet-gosterdigi-hatlarin-kullanimina-iliskin-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/98645130-26f9-47e2-a647-5ff404163de5/idarenin-sahibi-oldugu-asfalt-uretim-tesisinin-kurumlar-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/ff0517eb-ade6-4515-9e2a-3a8ae72262c2/emlak-vergisi-muafiyeti-ve-indirimli-emlak-vergisi-hukumlerinden-yararlanan-mukelleflerin-kontrolunun-saglanmamasi http://kamubis.com/decisions/SayistayFinding/d176ddff-405f-4f54-93ae-944ca67d49d0/yap-islet-devret-modeliyle-ihale-edilen-iste-sozlesme-sartlarina-uyulmamasina-ragmen-yaptirim-uygulanmamasi-ve-ise-iliskin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0845efd7-d190-4fb5-b41e-abc89813203d/idare-sinirlari-icerisinde-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunan-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/38a2110f-2ca6-4a09-af06-bd2275464589/hakedis-odemelerinden-kesilen-gecikme-cezalarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3a983d7b-98d7-4d7d-8421-a03eb5fffc50/mevduat-faizlerinin-muhasebelestirilmesinde-butce-hesaplarinin-hatali-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0238961c-7f60-44cd-92f6-bec87a657962/mahsup-donemine-aktarilan-avans-ve-kredilerin-bir-kisminin-mahsup-doneminden-sonra-kapatilmasi-ve-bu-hesapla-iliskili-diger-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5f174124-f857-401a-82a3-8b7f1f4c1d80/kidem-tazminati-karsiligi-olarak-hesaplanan-tutarlar-ile-mali-tablolarda-yer-alan-tutarlarin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/bf4a0c01-2feb-46b8-af08-f9ca7d751dcd/tezsiz-yuksek-lisans-programlarina-ogrenci-kabulunde-bazi-firma-kurum-ve-kurulus-personeline-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/f33951f9-d048-47f5-9500-76dab4e35cd3/harcama-birimleri-arasindaki-tasinir-devir-islemlerinde-kullanilan-hesaplarin-bakiye-vererek-bilancoyu-etkilemesi http://kamubis.com/decisions/SayistayFinding/2ec4972a-c78f-449d-8cfe-9ec8b76e5a9f/kamulastirma-islemlerinin-iptal-edilmesiyle-kesinlesmis-idare-alacaklari-ile-kosullu-varliklarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/6fbaffcb-485c-4a8e-8a42-0c0555db7c74/idarece-pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/adc3ecc2-fbb2-4bbd-9897-6164de8b9483/gecici-kabul-noksanliklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9d2e6dcd-da9d-4b7f-a50a-de2ca2250d83/verilen-depozito-ve-teminatlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ffd4e7f9-f9f1-452b-b3c2-e8905aa601db/sermaye-artirimi-kararlarinin-sermaye-taahhutleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c26755fd-2e77-47fa-a008-3586496d13a9/mali-duran-varliklar-icin-enflasyon-duzeltmesi-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/55dee5c9-e51b-4e5a-a2a3-3e577204596c/maddi-duran-varliklar-icin-yapilan-amortisman-ayirma-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/444f23c5-aad0-4df4-b6fc-68d9bdbb24d7/idareye-bagislanan-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/880cfd0d-6b43-4ed4-aaac-61d96af17f31/kamu-ihale-kurulunun-uygun-gorusu-alinmadan-kamu-ihale-kanununda-belirtilen-sinirin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/c23f37a5-b41e-4bd0-b106-deffa302733c/universiteye-ait-iki-fakultenin-kuruldugundan-bu-yana-ogrencisi-olmamasi-ve-fakultelerin-fiilen-atil-durumunun-devam-etmesi http://kamubis.com/decisions/SayistayFinding/1408cbc1-b52e-4b83-9a2a-b264b94f474f/satisi-yapilan-tasinmazlarin-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/1afee151-d1de-475f-bd61-5affabf7fcbc/bazi-ilk-madde-ve-malzeme-alimlarinin-ilk-madde-ve-malzeme-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/60d4130e-89e9-4fa8-a397-87dee5bea526/abone-bilgilerindeki-eksiklikler-nedeni-ile-kurum-alacaklarinin-takibinde-gucluk-yasanmasi http://kamubis.com/decisions/SayistayFinding/303612f9-1a4a-4aa0-934c-b1bb99ccf88e/mulkiyeti-idareye-ait-olmayan-tasinmazlar-uzerinde-tesislerin-bulunmasi-ve-faaliyet-yurutulmesi http://kamubis.com/decisions/SayistayFinding/f37e7051-7f2a-471f-a9bd-276b41c32dbd/yeni-birim-fiyat-uygulamasina-iliskin-hukumlerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f8815ca1-c5d1-4d6a-a05b-0d0447bbc43e/kurum-tarafindan-kullanilan-sondaj-kuyularinin-bir-kisminin-ruhsatsiz-olarak-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/1c5590fd-10a8-4db2-b4ef-4d7ae0dad56e/sondaj-kuyulari-ve-bu-kuyulardan-yapilan-su-kullanimlari-ile-ilgili-dsi-ve-kaski-arasinda-yeterli-duzeyde-bilgi-paylasimi-olmamasi-ve-bu-alanda-etkin-denetim-yapilmamasi http://kamubis.com/decisions/SayistayFinding/852b0947-6bcf-485e-a6b7-8ea531e42261/muhasebe-kayitlarinin-geriye-donuk-olarak-degistirilmesi-ve-yevmiye-numarasinin-atlanilmasi http://kamubis.com/decisions/SayistayFinding/f6b4455f-f02b-4c9b-bd79-8e37478817b4/muhasebe-birimleri-arasi-islemler-hesabi-ile-deger-hareketleri-sonuc-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5481c045-4e9f-4e80-9bfc-a1affd556996/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/d1afa58d-489c-405e-ac78-ff10f5b0b4ec/bazi-hesaplarin-donem-icerisinde-eksi-bakiye-vermesi http://kamubis.com/decisions/SayistayFinding/d9293e4a-b01a-496a-8abe-b6d2f2aec8eb/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/aaabf109-3b48-47ee-ac19-47c3f4856532/tasinmaz-satislarinin-kayitli-deger-yerine-satis-degeri-ile-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/674ed84f-5bd9-4dfc-937b-b3a410689ca3/kamu-idarelerine-devredilen-tasinmazlarin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0b1f632a-4580-4720-8374-9636c8f2db1a/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2a530155-dfab-4f7e-b83d-bbe8821b78e0/idareye-devredilen-tasinmazlarin-muhasebe-giris-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/49e82b94-3e59-45dc-a981-9659e7e75d95/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/41befe84-f91f-44b2-a1c3-dcaed89ac181/cografi-bilgi-sistemleri-altyapisinda-sayisallastirilma-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/db28b3e5-f6f7-4eb4-828d-e92fad0793df/tarifeler-ve-abone-hizmetleri-yonetmeligine-aykiri-abonelikler-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/11e3d0d6-550b-4344-b19d-62a367b91bb9/sureklilik-arz-eden-mal-alimlarinin-ihale-usulleri-yerine-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/066bee54-25f1-4d50-b5e2-3ae4ea3fd905/su-kayiplarina-iliskin-yonetmelikte-ve-tebligde-bahsedilen-bazi-hususlarin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/2c5629d0-2dc9-47c6-b5d5-a66cf0f31b91/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/8b7d7b93-4c64-4189-b75b-2c47084b538c/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ace4493b-bc7b-4f88-9d72-b882bcae74c6/vadesi-gecmis-kurum-alacaklarinin-tahsili-icin-yasal-takipte-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/a973a3c5-4535-4fa3-9fd3-4bc3dc7594bb/butce-emanetleri-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7a1e8b89-ac41-4be7-881e-23add0c488a7/devir-tasfiye-ve-paylastirma-komisyonu-kararina-gore-devir-alinan-guvence-bedellerinin-tamaminin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e7611812-2c81-4ef3-8848-0eea6cb57ea9/gorevde-yukselme-sinavina-tabi-mudur-ve-mudur-yardimciligi-kadrolarina-naklen-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/b3aa3f52-df65-4db9-94af-311508fed0f2/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b56f8e76-cb34-4374-bb4b-8b47ae192a80/gayrimenkullerin-cins-tashihlerinin-yapilmamasi-ve-gayrimenkul-icmal-cetvelleri-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/4ece0473-8d08-4d57-82c5-48c605adfb89/sirket-ana-hizmet-binasinin-ruhsatsiz-olmasi http://kamubis.com/decisions/SayistayFinding/681a483f-1d03-4d9d-b602-fca380a2fcfe/yil-sonu-demirbas-sayiminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2bfabecc-d30a-46d0-889d-7da4048108d3/mali-tablolarda-yer-alan-bazi-kayitlara-iliskin-kanitlayici-belge-olmamasi http://kamubis.com/decisions/SayistayFinding/5aa80893-3563-4eb2-ae35-c2390a339e56/kurumlara-verilen-teminatlardan-konusu-kalmayanlarin-geri-alinmamasi http://kamubis.com/decisions/SayistayFinding/c19a7fec-95b2-479b-a2b3-2d2e316903c6/sirket-aleyhine-hukmolunan-mahkeme-kararlari-olmasina-ragmen-bunlara-iliskin-tutarlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/4e8d26d3-b20d-41d1-bdf4-af658c3b9137/dogrudan-temin-usuluyle-yapilan-mal-ve-hizmet-alimlarinin-kamu-ihale-kurulunun-uygun-gorusu-olmadan-yuzde-on-limitini-asmasi http://kamubis.com/decisions/SayistayFinding/d315810c-fdee-4bc7-b7d4-2cd3419bcde2/dogrudan-temin-usulu-ile-yapilan-ve-gerceklestirilmesi-belli-sure-gerektiren-alimlarda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/194ae29e-895b-49e8-9df0-4098ddc31162/benzer-nitelikteki-islerin-ihale-usulleri-yerine-kisimlara-bolunerek-dogrudan-temin-usuluyle-tedarik-edilmesi http://kamubis.com/decisions/SayistayFinding/3e43ac77-774f-4dab-bd50-185361b77794/vadesinde-tahsil-edilmeyen-alacaklar-icin-temerrut-faizi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/ddf162e0-5958-4d5d-b683-9b71f8787eda/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a72f200e-07bc-4056-a08f-ed03269b6509/demirbaslar-hesabinda-yer-alan-bazi-varliklarin-sirkette-bulunmamasi http://kamubis.com/decisions/SayistayFinding/352c72b0-fa40-4c9a-a01c-a8c7d9b04c89/bazi-mal-ve-hizmet-alimlarinda-temel-ihale-yontemlerinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/8ee6aa23-8829-4393-bd67-4cbee2001f5c/meclis-karar-ozetlerinin-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/e943271c-d8db-4db4-8df3-23a9bb3c5371/kadrolu-iscilere-yillik-270-saati-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/3ca0239c-143a-4d15-a559-c765e504e018/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3dfd8aff-c1ca-44f6-936d-b22743c8f242/sosyal-tesislere-iliskin-mevzuatin-gerektirdigi-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3a5b1357-38e5-4a97-8217-cc36a30565a6/nizip-halinde-mevzuatin-ongordugu-kriterlerin-idare-tarafindan-tam-olarak-saglanmamasi http://kamubis.com/decisions/SayistayFinding/e5331141-7bf8-414a-a7eb-208ae4c53344/birinci-sinif-gayrisihhi-muesseselere-sonradan-dahil-edilen-tesislere-iliskin-tespit-denetim-ve-ruhsatlandirma-calismalarinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/bba13039-1cd3-4f28-ae73-c2736cb3f9b0/buyuksehir-belediye-meclisinin-gaskinin-yurticiyurdisi-kredi-kullanimi-icin-belediye-baskanina-garantorluk-ve-kefalet-yetkisi-vermesi http://kamubis.com/decisions/SayistayFinding/6ab8411d-ed0e-41de-8ee0-839ea39234b6/universitece-duzenlenen-seminer-konferans-sempozyum-vb.-etkinliklere-katilim-ucretlerinin-kurum-butcesi-disindaki-hesaplardan-tahsil-edilerek-harcanmasi http://kamubis.com/decisions/SayistayFinding/02dcd00d-80bc-4534-8241-8aef752db2d5/tasinir-kayit-islemlerinin-yonetmelige-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/181cbe9f-4de2-4079-a7ad-f4241c673d7d/belediyenin-haczedilemeyen-gelirlerinin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/809072d7-2aa6-488b-9916-f5046c00f258/buyuksehir-belediyesinin-yetki-alani-disindaki-mahallerde-yapi-ruhsati-vermesi http://kamubis.com/decisions/SayistayFinding/cc2617bd-ada3-42e8-8206-3b7c9e6d0e7f/belediye-meclisi-tarafindan-belediyenin-yetki-ve-sorumluluk-alanlarinin-butunuyle-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/f7e8c7d3-9078-44ef-bcac-29da2017c51e/arsa-satislarinda-ihale-uzerinde-kalan-isteklilerin-sozlesmeye-davet-yazisini-tebellug-etmekten-kacinmalari-nedeniyle-idarenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/4568fcc5-31b3-451f-91e3-643680f3f294/afet-riski-altindaki-alanlarin-donusturulmesine-iliskin-donusum-gelirlerinin-mevzuatta-yer-alan-oranlarda-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/bfc0eb96-db78-4f20-888b-022d83809f37/otobus-servis-ve-taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/76e10f46-ab0a-4d85-b85e-4b50244a6271/yapim-islerinin-4734-sayili-kamu-ihale-kanununun-21inci-maddesinin-f-bendi-kapsaminda-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/4e3c17a4-8703-49c5-ae86-0dabad07596e/yapim-isinde-is-artisazalis-gerekce-raporunda-belirtilen-bazi-hususlarin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/dbf087d0-7dfe-4cb2-abdc-2ee3d0d34f30/uygulama-projesi-niteliginde-olmayan-projelerle-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/35043c62-0f06-45ee-a75e-b490b3faf951/mevzuatinda-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/9fb0bee5-dfbf-49d0-b1a0-0e43678c3e1a/yevmiye-defterinde-bos-yevmiyeler-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/252bb3f7-a410-4253-9467-7a6877282657/butce-emaneti-odenmelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3e157803-e56f-4921-be66-0a45a23e6100/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f45c963b-5b74-4eee-8e4f-e1e2013d9f82/esnaf-odasina-mevzuata-aykiri-olarak-tasinir-hibe-edilmesi http://kamubis.com/decisions/SayistayFinding/7e1e9c2b-7f00-43a5-98e7-d1be750266c0/tasinir-mallara-iliskin-donem-sonu-islemlerin-mevzuat-hukumlerine-gore-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/a7cb80f8-98d3-45a4-91c9-f27868f6a93f/belediyeye-ait-bazi-tasinmazlarin-usulune-uygun-olarak-kiraya-verilmemesi http://kamubis.com/decisions/SayistayFinding/cdc58d3c-a5cd-4ffd-b2d1-4bc900e50757/kabul-ve-muayene-islemleri-yapilmaksizin-mal-teslim-alinmasi-ile-yuklenicinin-mal-teslimi-esnasinda-hazir-bulunmamasi http://kamubis.com/decisions/SayistayFinding/805dfa08-90a3-4b51-b5e5-fd10d021d946/dogrudan-temin-suretiyle-yapilan-alimlarda-piyasa-fiyat-arastirmasi-islemlerinde-hatalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/9186ad99-6a69-451e-bb6c-b0fe34494196/ihtiyacin-parcalara-bolunerek-dogrudan-temin-suretiyle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/1a70661f-b346-4825-9117-69ab57b0e3c9/tasinmaz-form-ve-icmal-cetvellerinin-tam-ve-dogru-bir-sekilde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/43180a92-eafa-44cc-a8c2-d4307bc64f6e/sirketlerdeki-sermaye-paylari-ile-mali-tablolardaki-tutarlar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/29346f68-1b39-4aee-bd42-ce17568af479/merkezi-idare-vergi-gelirlerinden-alinan-paylarin-tahakkuk-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4652abad-a8ed-4c24-ae1d-773605f9e1ff/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b3dedb1a-b2e4-4775-bbbb-d2f799e14b5a/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3a5266d7-26a6-4cfe-9d35-eabd3a5bcd2b/diger-kamu-idarelerine-bedelsiz-devri-yapilan-tasinmazlarin-muhasebe-cikis-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ac588be9-d618-4d0a-bc76-af7766c6f781/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b1ad39ca-ba0d-45be-a0c1-1ea2ddfc14f5/meclis-karari-ve-sure-sinirlamasi-olmadan-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/fe8126ed-cbc6-44ab-8c91-9cd96d41eb47/borclarini-zamaninda-odemeyen-tasinmaz-kiracilari-hakkinda-sozlesme-ve-mevzuatta-yer-alan-sureclerin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/8efaeb5f-5183-46aa-abba-5ef61a530234/tasinmaz-kiralamalari-ile-ilgili-gecici-ve-kesin-teminat-uygulamalarinda-mevzuata-aykiri-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/fcd53d0e-b709-465e-8261-56996d93cdac/parkada-sosyal-tesislerinin-piyasa-rayiclerine-gore-dusuk-kalan-kirasinin-guncellenmemesi-ve-kapali-kullanim-alanini-izinsiz-olarak-genisleten-kiracidan-ecrimisil-bedeli-alinmamasi http://kamubis.com/decisions/SayistayFinding/8a0f47a4-6452-42ca-a49b-0575a75dbb28/mulkiyeti-diger-kurumlara-ait-olan-tasinmazlar-uzerinde-hali-saha-yaptirilmasi-islerinde-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6a7b9c50-ad04-4a76-bb40-f5dd63e68218/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/6c2202f8-1f8c-48c0-8a4c-f50406c8c847/tahsil-edilemeyen-vergi-resim-harc-ve-para-cezalari-hakkinda-hukuksal-sureclerin-tamaminin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/4f676f7b-da57-441e-91e7-e8315a1a2cab/mal-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/4a2745aa-b2a8-4721-8147-f991bb26e200/performans-kriteri-belirlemeksizin-belediye-personeline-ikramiye-odenmesi http://kamubis.com/decisions/SayistayFinding/62b39efe-3d10-4b9e-a457-502005d59996/telefon-hizmeti-aliminda-once-belirli-bir-firmadan-alim-yapilmasi-sonra-alima-iliskin-dogrudan-temin-dosyasinin-olusturulmasi http://kamubis.com/decisions/SayistayFinding/d3255b31-4763-4e76-be90-7544fc34c833/ihtiyaclarin-parcalara-bolunerek-dogrudan-temin-yontemi-ile-karsilanmasi http://kamubis.com/decisions/SayistayFinding/7055e4cb-c45d-401d-b818-2bab374c5052/kurumun-tasarrufunda-bulunan-tasinmazlarin-herhangi-bir-ihale-olmaksizin-ecrimisil-karsiliginda-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b1c65e8b-919c-4f93-ad96-957b2e5d4516/tasinmazlarin-kiraya-verilmesine-iliskin-sozlesmelerin-surelerinin-sonunda-yeniden-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/88002cd6-ce49-4ca8-b31c-c57a98721f2e/belediyenin-sosyal-yardim-sureclerini-detaylandiran-bir-duzenlemenin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5e40ef78-7dc5-44c0-bdc0-28e7685cfdbf/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/022fc8ce-065a-40b0-b965-f8d62e620efb/kullanim-olanagini-yitiren-maddi-duran-varliklar-icin-eksik-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/fb0e960f-72fb-41dc-9537-258b8db241d8/cins-tashihi-islemlerinin-yapilmamis-olmasi-nedeniyle-tasinmazlarin-muhasebe-kayitlarinda-gercek-rakamlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d21e6bb8-cae1-40b4-927b-e48c2dc2da70/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/94948f43-a02c-4e10-a625-de5208959bdb/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/70a30b19-b493-4ed0-9ebd-8c21a008479a/fakulte-ve-yuksekokul-kantin-ihalesi-sureclerinde-mevzuat-ile-uyarli-olmayan-islemlerin-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/5ad15b76-d2cb-4b88-b594-ef73791df9b5/kiralamaya-iliskin-ihale-dokumaninda-birbirine-aykiri-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6000914e-2fce-4aa3-b5f2-0b757ae3de4c/surec-gerektiren-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/456f735b-0b9d-4a48-a15b-60925ed2cd60/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ab25bd96-393e-4d8a-bb39-c116953e444b/belediyede-istihdam-edilen-iscilere-kanunda-yer-alan-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9e34827d-8f90-4e11-89ff-f6773e153159/bazi-tasinmazlarin-spor-kulubu-ve-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/64ac63a7-c2f2-43b7-9ee2-c1c734ce6bd8/belediyeye-ait-bazi-tasinmazlarin-kira-suresi-sona-ermesine-ragmen-sure-uzatimi-yolu-ile-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/45c0abe6-1d72-46c2-9515-051b8597363b/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/5c6a5e11-1630-4078-93de-e84c0e07cc30/parklarin-aydinlatma-abone-grubundan-tarifelendirilmemesi-ve-genel-aydinlatma-kapsamindaki-tesislerin-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/359bb8f9-03a6-44f8-a05d-5f84a1f40b4a/dogrudan-temin-ile-yapilan-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a47a7919-f1b6-435f-8e3f-37f98337fb55/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5532cafe-ee0c-409a-b5b1-b6f00555078e/tasinmazlarin-tahmini-kira-bedellerinin-tespitinde-rayic-bedelin-esas-alinmamasi http://kamubis.com/decisions/SayistayFinding/c4017ba6-ccf9-4ec1-b15c-4232b6cc8ba2/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4cb5b979-5b73-4b54-b570-248f415c5ea2/ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-tahakkuku-yapilmayan-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3c32eeff-0640-4d41-85a0-29ae916ec126/belediye-gelirlerinin-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/23134b91-27ae-454e-a4b1-4713e583d025/kira-elektrik-ve-su-borcunu-odemeyen-isletmelerle-ilgili-fesih-islemlerinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/17916be1-a141-4f26-8024-0d76d622ca29/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ee7f8ec2-2872-4c91-aa45-9883723cd535/maddi-duran-varliklara-iliskin-amortismanlarin-dogru-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/208dfeca-01fa-4fb4-a705-244e2473066b/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ac363a2e-4d37-4395-a21b-8e4167ab4c70/tasinmazlarin-envanterinin-cikarilmamasi-ve-cins-tashihleri-ile-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07a2bcdc-121b-49cf-b59d-a455be6f6185/sayistaya-verilmesi-gereken-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/ab3d9f8e-253d-459f-ba9d-f8b2b6aecfd1/mali-konular-iceren-bazi-yonetmelikler-icin-sayistay-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/e5089fe5-576d-4e9b-9cca-31f266f0a897/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/93815f31-7837-4f0e-ab37-e73a56440b5c/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/3443a794-0c05-4947-82ff-0bffa5ae560d/belediyenin-uretim-yerlerinde-kullanilan-ilk-madde-ve-malzemeler-ile-yari-mamul-ve-mamul-maddelerin-tasinir-islemleri-icin-esas-usul-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/5b08ddef-2c2e-4291-8f2e-657d7b09b30a/uzun-sureli-alimlara-ait-ara-teslimlerde-muayene-kabul-komisyonlarinca-kabul-raporu-duzenlenmeden-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/bcfa9b75-d814-44d7-b07b-1ad4766a8e76/surekli-alim-konusu-olan-malzemelerin-nitelikleri-dogrultusunda-muayene-ve-kabul-islemlerine-iliskin-duzenlemeler-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f50e8689-c245-477e-b824-b42e44892c87/ihaleyle-yapilan-alimlara-ait-hakedislerin-odenmesinde-sosyal-guvenlik-kurumuna-iliskin-borc-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/53c8e92e-64a5-4398-b454-3529a20233c1/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e9b74290-6be7-408d-9c76-2082d3f03a21/uzerine-intifa-hakki-tesis-edilen-tasinmazlarin-tapu-siciline-islenmemesi http://kamubis.com/decisions/SayistayFinding/a8864a0a-34ad-42c3-9160-dd0e5db49491/tasinir-mal-yonetiminde-mevzuata-aykiri-uygulamalar-bulunmasi-ve-bazi-tasinirlarin-demirbaslar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4775c189-a785-4f14-94f9-0c3d92551ef9/mali-duran-varliklar-icin-enflasyon-duzeltme-islemi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a5d096a6-e0f7-4aa8-aae9-0cf5d9fbbea0/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinin-birbirine-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/c1112ba4-b720-43e5-9c92-132dbc381162/imar-plani-yapilan-alanlarda-arsa-vergisine-tabi-yerlerden-arazi-vergisi-alinmasi http://kamubis.com/decisions/SayistayFinding/b4f6cb15-e18b-46bd-a0ab-418860e78a13/yapi-kayit-belgesi-alinan-yerlere-iliskin-emlak-vergisi-kontrollerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ab6b41ca-4739-4fb1-a8a3-26c752f82954/bina-insaat-harci-matrahinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/6c5c819a-26ac-4cb9-869a-01c8fc11f1ae/yuklenici-tarafindan-hazineye-verilmesi-gereken-payin-verilip-verilmediginin-kontrolunun-idarece-yapilmamasi http://kamubis.com/decisions/SayistayFinding/290cfa6c-715e-4c70-a79c-5a4dd72a406d/mal-alimlarinda-odenek-limitinin-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/2b065f03-9754-43aa-b065-b0ee135aaf6e/hizmet-alimi-suretiyle-tasit-edinilmesine-iliskin-esas-ve-usullere-aykiri-olarak-arac-ihalesinin-yakit-dahil-yapilmasi http://kamubis.com/decisions/SayistayFinding/45298327-503f-49ee-9ceb-33b12ad8c611/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-hizmet-alimlarinda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10luk-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/99a50939-7413-4d5c-a3ed-83fdd54a2542/yapim-isinde-mevzuatta-ongorulen-sartlar-tam-olarak-gerceklesmeden-sure-uzatimi-verilmesi http://kamubis.com/decisions/SayistayFinding/bb150199-3864-4918-82ba-b692bd36abb7/devlet-ihale-kanunu-kapsamindaki-ihalelerde-kesin-teminat-bedelinin-eksik-alinmasi http://kamubis.com/decisions/SayistayFinding/be04b4e8-05f2-483a-b4b0-8852b79526e7/belediye-meclisinin-gelecek-yillara-yaygin-hizmet-yuklenmelerine-iliskin-yetkisini-belediye-baskanina-devretmesi http://kamubis.com/decisions/SayistayFinding/bc0769e7-369c-4e41-99ea-6aa8c3b24b10/idare-tasinmazlarina-iliskin-formlarin-ve-icmal-cetvelinin-olmamasi-nedeniyle-kuruma-ait-tasinmazlarin-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/3a41c61c-7210-4958-876d-b3a530745d4e/bazi-tasinmazlarin-kiraya-verilmesi-islemlerinde-devlet-ihale-kanununa-uygun-hareket-edilmemesi http://kamubis.com/decisions/SayistayFinding/5f16b8cf-7aa2-46a1-a305-1bf675004ca2/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-verileri-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/f6a66e54-20f5-427b-baf2-1c4b718e448c/gecekondu-fonu-payinin-vadeli-banka-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3b1b1ffb-add4-473e-b9a4-b3cf0defe524/sosyal-tesisler-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/dc60ea7e-c52f-470f-a850-f36d59073cff/ayni-ihale-konusu-icerisinde-yer-alabilecek-nitelikteki-onarim-islerinin-gruplara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/ed259011-1231-4ba1-9645-a313e8bea7a9/butce-ici-isletmelerin-iktisadi-ve-ticari-isleri-icin-ayrilan-odenegin-bir-ozel-hesaba-aktarilarak-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b4061ad1-3d57-4613-938a-726d9c411461/kalkinma-ajansina-gonderilecek-tutarlarin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3505bcb2-7750-4646-b833-9ec4106909ae/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/218d9f9f-6508-40ca-b2c4-dad3bdcd2a51/ilk-madde-ve-malzeme-hesabindan-cikislarin-ucer-aylik-donemler-itibariyla-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57d5294a-516a-499d-86b8-6e9861a87976/diger-faaliyet-alacaklari-hesabina-mahiyetine-uygun-olmayan-islemlerin-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/bef32e60-a0c0-48d1-a92f-13407abfeadc/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-amortismana-tabi-maddi-varligin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/d5246126-2f43-4f88-ac3a-6bcc900f2c59/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d7cc05c7-98ec-4838-9907-8bd003a0394a/yevmiye-kayitlarinin-geriye-donuk-olarak-degistirilmesi http://kamubis.com/decisions/SayistayFinding/c922445d-05f2-48e9-b34f-10c72a77f151/tasinir-mallara-iliskin-mevzuatta-belirlenen-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d19340ea-6523-4063-b2e4-f7fe4a132a0f/tasinmaz-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/4ed9a8bc-7b63-492f-9038-48963a957435/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/0ceb42d0-191c-4b9c-a2d2-9eb3bf59f45b/ekonomik-deger-tasiyan-bilgisayar-yazilim-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/71ccacbb-e40e-4c9c-bb30-9f8f48d12c51/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/74b93fcc-85fa-430c-a963-669146e49aba/tarihi-yapi-restorasyon-isinin-projesindeki-eksiklikler-nedeniyle-isin-tamamlanamamasi-ve-ikmal-ihalesine-cikilmasi http://kamubis.com/decisions/SayistayFinding/786301fe-f627-42d1-8e08-161e0aab57bf/universite-sanayi-isbirligi-kapsaminda-degerlendirilen-doner-sermaye-faaliyetlerinin-mevzuat-ile-belirlenen-gerekli-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/fff48ce4-47d3-466a-a00c-3c967a58e2c0/araclara-yapilan-onarim-giderleriyle-ilgili-tutanak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/dc889199-ea50-4236-ab82-d35e4dfeebce/gecekondu-fonu-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/77391112-9278-44fe-943c-e4f5d0c51561/on-odemelerde-yasal-ust-sinira-uyulmamasi http://kamubis.com/decisions/SayistayFinding/cf21d715-8901-4f31-aa92-7874132ddee3/belli-sureyi-gerektiren-hizmet-ve-yapim-isleri-kapsamindaki-dogrudan-temin-alimlarinda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/be71e878-79c1-4512-8900-c5a14477bf7e/bazi-isyerlerine-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/12f95901-bb1c-444c-b12a-d85340bb9f3b/muhtelif-ihtiyaclarin-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/a41e560e-abd4-4f52-ba3a-baa21507cbf7/yapim-islerinde-kesin-kabul-yapilmadan-kesin-hakedis-raporu-duzenlenerek-yuklenicilere-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/3822f056-df3c-4990-997e-5de2fd828a64/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/49b58909-2239-446c-9190-2a0759f7e79b/idarenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-fiili-isgal-altinda-olmasi http://kamubis.com/decisions/SayistayFinding/e13638e7-90e8-4b46-8ca9-d515d05c92f2/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-mevzuata-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cbc51043-65ee-415a-bb8a-3b7e223d1074/parasal-sinirin-uzerinde-olan-alimlarda-dogrudan-temin-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4a59e323-1b48-4f83-9ba3-adf41b43212e/baska-universitelerin-ogretim-elemanlarina-performans-ek-odemesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/2324a78f-aef4-4365-a3dc-30c2c56af21f/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-paylarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c0072861-d9ca-49c7-88fa-8b40f0b140c9/mulkiyeti-belediyeye-ait-olan-bazi-tasinmazlarin-ihale-yapilmaksizin-meclis-karari-ya-da-encumen-karari-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/ca9950fe-ee7f-4f50-8811-648fbc64f17f/ihale-yoluyla-kiraya-verilmesi-gereken-tasinmazlarin-isgal-harci-alinmak-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/600e4fba-c72f-4422-89ba-6efc54b13053/kira-suresi-biten-tasinmazlarin-yeniden-ihale-edilmeksizin-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/0f004b17-405c-4c68-8ae8-1cefc771c7b4/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c921eecd-5ca0-44c5-90d1-76d009472df5/idare-sinirlari-icinde-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5db9c060-86b7-4eed-b028-cfb761bccbb6/bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-mukellefiyetine-yonelik-saha-kontrollerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f8778fec-9f2a-4e20-94c3-282cfb37498c/personel-giderlerinin-kanun-ile-belirlenen-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/d1d080ed-c1eb-47c7-ae05-7b26f174cbf2/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0cc2c6fa-accf-4de6-8a63-6f53f31303d0/tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/dc266636-a7f9-4a94-bd9a-0ee8ca25c651/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/b9cedb47-f359-41d1-a178-b754ad0dc153/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/23e74c3e-9641-40fb-bd5c-0778a04173ac/tahsisli-olarak-kullanilan-ve-baska-kurumlara-tahsis-edilen-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8e1cd8c4-f6f7-4473-ae4b-4e98b0c46206/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/110d2507-d57b-4244-8a44-f853aa82050d/gelirlerden-tecilli-ve-tehirli-alacaklar-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/81486302-8691-480d-8595-3927bc7f3235/memur-toplu-sozlesmesinde-mevzuata-aykiri-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/a83a10e3-a8bf-4be0-b82f-ef14bc1c4ef8/yetkilendirilmis-muayene-kurulusuyla-meclis-karari-olmaksizin-asansor-periyodik-kontrolune-iliskin-hizmet-protokolu-imzalanmasi http://kamubis.com/decisions/SayistayFinding/dd7a2cdd-63c1-4fb7-91e4-68ab382a1dbc/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/8c9e9056-b67c-4a8d-8a72-e91f64c3e824/hayvan-bakimevleri-kurulmasina-yonelik-olarak-ilgili-yil-butcelerinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/bcb32ec4-42b3-4f68-86af-8a2fab124c35/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/bf228405-60e7-4c35-a766-69cfe2c4eb7c/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/502fc064-286c-40f4-92b1-5c4b63da27b6/kira-sureleri-biten-idare-tasinmazlari-icin-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/679b4c79-c780-48a9-9c4a-3acac2423303/kamu-idaresinin-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a7e637ca-27b9-4b4c-ab1c-50c1f7b4ba29/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/34c069e7-f572-423e-b9d5-38373174a36a/kredi-karti-ile-yapilan-tahsilatlarin-yasal-suresi-icerisinde-banka-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/6d04b1b2-2fcf-48b3-b803-205e7fb83e32/gecekondu-fonu-hesabi-olusturulmamasi-ve-aktarilan-paylarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/73e3f7bc-73ea-468f-90c0-cc6640fd0d4e/hesaplanan-katma-deger-vergisi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c0adec7c-6ded-4089-afdf-d768032a9d57/yevmiye-sisteminde-geriye-donuk-olarak-kayit-yapilmasi-ve-bos-yevmiyelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c78720b6-4d8e-4ef1-8fcd-9a991ad45c65/idareye-ait-hurda-ambari-bulunmamasi-ve-hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/83450f69-5d7a-4f33-91d7-7f51d0752780/tasinir-niteliginde-olan-malzemelerin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/da00b8e2-80e0-48fb-97cf-23c432ef1267/kira-suresi-biten-tasinmazlarin-ihale-yapilmaksizin-sure-uzatimi-yoluyla-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/6ded0b72-52a2-43db-bd29-494004312e40/gelirlerden-tecilli-ve-tehirli-alacaklar-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c588eee1-99fa-487f-879e-e0abbf66d4d5/ticari-faaliyet-konusu-olmayan-hizmet-alimlarina-iliskin-odenen-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/a347956c-eec8-4674-b212-32242cc1c8ea/kidem-tazminati-odemelerinin-donemsellik-ilkesine-uygun-olarak-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4a175ad2-2f20-44cc-820c-e30abf86a778/otopark-yonetmeligi-uyarinca-alinan-otopark-bedeline-iliskin-taahhutname-tutarlarinin-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/69eba6d7-cdd4-4d9b-a375-c202a1a2a3bc/satisi-yapilan-tasinmazlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2864765e-384e-45a1-83bb-2be474d8f79f/kamu-idaresi-tarafindan-tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f68d7821-4cd4-4661-a285-20231681e2db/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilacak-binalardan-yol-katilima-payi-adi-altinda-teknik-alt-yapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/dadbd5a3-eca1-4751-80dc-92415f793955/harc-konusu-yapilan-hizmetler-icin-mevzuata-aykiri-olarak-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/fa6b2fc8-24a2-445f-a8c4-87844bbd8a8b/mevduat-faiz-gelirlerinin-net-tutarlar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/bf0410e3-1f9c-4462-a96b-b54ccfb4491c/tasinmazlara-iliskin-formlar-ile-icmal-cetvelinin-duzenlenmemesi-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/e13d3020-996a-4daf-bf63-f30999f4900d/ustu-acik-tur-otobuslerinin-daha-etkin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/94166347-42c4-413d-9f9f-f0271a2c1463/yeminli-mali-musavirlik-ile-bagimsiz-denetim-hizmet-alimi-isinin-kamu-ihale-kanunu-kapsami-disinda-gerceklestirilmesi-ve-sozlesmeye-aykiri-ucret-zammi-yapilmasi http://kamubis.com/decisions/SayistayFinding/2d8a5d8e-e54b-41f0-b5c8-ce6d92f33335/personel-calistirilmasina-dayali-hizmet-aliminda-sozlesme-ve-genel-giderler-ile-yuklenici-karinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/096d1d45-1135-428d-aebe-63a5b88b0404/otobuslerin-toplu-tasima-hizmetinin-aksamasindan-kaynaklanan-oto-tahsis-ve-servis-disi-kalma-ucretinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b4aebbff-0536-4994-8a0e-6a914befef39/vergi-ve-sosyal-guvenlik-kurumu-borclarinin-vadesinde-odenmemesi-nedeniyle-gecikme-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/8ab05ae8-ad31-49ce-9b01-4ee958ffa61a/emanetler-hesabinin-duzenlenme-amaci-disindaki-muhasebe-islemleri-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/15bb6cf4-e196-4c6a-8d65-76c7511ca29a/yevmiye-defteri-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/0bf97c86-7bff-4251-8720-c22ab10611dc/sayistaya-verilecek-defter-mali-tablo-belge-ve-bilgilerden-bazilarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e48b5e06-6751-46c7-8025-f735043e3409/mali-tablolarin-eki-olarak-onemli-muhasebe-politikalari-ve-aciklayici-notlarin-sunulmamasi http://kamubis.com/decisions/SayistayFinding/3b9441ad-f9e0-4a43-9568-958a9d2151bd/mahalli-idareler-harcama-belgeleri-yonetmeligi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a71cb0fa-f966-4f6e-b8f3-17bdc5ba892d/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-ve-vergi-borcu-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a9469912-1e0b-4af4-980b-afcc83697893/hakedis-odemelerinden-yapilan-gecici-kabul-noksanlari-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/eb3bd9ae-32c1-4a06-8ff6-824b37f28114/indirimli-emlak-vergisi-oranindan-yararlanan-kisiler-hakkinda-etkin-bir-tespit-ve-inceleme-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/c0d0799a-bdb9-43ad-9e33-7cfdc73cfd20/sosyal-guvenlik-kurumu-ek-karsilik-primlerinin-tahakkukuna-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/e9b0041f-ce1c-434a-b64c-ea4de62128e7/amortisman-kayitlarinin-mevzuatina-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/919c29dd-ac0a-4425-bbd1-8104cfc1b524/idareye-ait-olan-arsanin-herhangi-bir-tahsis-islemi-olmaksizin-buyuksehir-belediyesi-tarafindan-avcilar-sosyal-tesislerinin-bir-parcasi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/90da2308-61c8-4408-b7ec-72636dd6df26/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dafc7533-6ffe-44a1-ad77-7fb81bc57d61/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/e92d7727-4c82-4e3e-8b94-b0235c47eb17/ihaleler-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iade-edilmemesi-veya-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/d4c61520-4768-4af4-ab8d-0d071e623683/personel-tasima-hizmeti-hakedis-odemelerinin-tamaminin-idare-tarafindan-dogrudan-yuklenici-firmaya-odenmesi http://kamubis.com/decisions/SayistayFinding/220c9138-ef15-45d5-a405-0f2ff0e9aa18/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/feb0141b-ef4f-461f-aeff-1e9a6af9b82e/personelden-kesilen-sendika-aidatlarinin-suresinde-ilgili-sendikaya-odenmemesi http://kamubis.com/decisions/SayistayFinding/b0039678-3251-485e-b8b6-109818191239/iscilere-limitin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/b5716557-ab77-40ec-a46b-13e6f30029a4/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1001eda8-5255-4af3-be06-7c81416c1dc5/kidem-tazminati-karsilik-tutarlarinin-mevcut-durumla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/5a998013-c801-4638-8363-a4edeb516950/kisa-mesaj-hizmetinin-ihale-yapilmaksizin-alinmasi http://kamubis.com/decisions/SayistayFinding/c7f11470-7a3c-443a-93de-b41854068859/genel-mudurlugun-hali-hazirda-dolu-olan-bazi-kadrolarina-tedviren-gorevlendirilme-yapilmasi http://kamubis.com/decisions/SayistayFinding/874671f4-3d60-4d54-9d21-1ec6a0d0595c/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a9f204dc-53f7-41c0-b043-3bf9b8b08f11/fiyat-farki-verilen-yapim-islerinde-sigortalanan-deger-ve-surenin-asildigi-hallerde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/47fcd3a7-da9d-470d-9a85-e3c3768c8590/yapim-isleri-icin-duzenlenen-butun-riskler-sigortasinin-yururlukte-olduguna-dair-hakedise-belge-eklenmemesi http://kamubis.com/decisions/SayistayFinding/4a873f9b-04f5-4f44-ab99-2f1708460b27/yapim-islerinde-yuklenicilerin-idareden-onay-almadan-alt-yuklenici-calistirmasi http://kamubis.com/decisions/SayistayFinding/4f841d46-f309-45ad-9480-834bfc9da745/kisilerden-alacaklar-hesabinda-bulunan-alacaklarin-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/81f83fb5-2c21-4747-8104-da03d10e2494/sayistay-ilamlarinin-infazina-iliskin-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3ef830ca-b045-4d1c-aee4-67e0f12b6d9e/idarece-ilgililere-tahsis-olunan-araclarin-personel-tarafindan-tatil-gunlerinde-ve-kamu-hizmeti-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/66244d8a-10ca-454e-ac3d-bd41ad086b44/toplu-is-sozlesmesi-yururlukte-olan-sirket-personeline-genel-mudurluk-oluru-ile-zam-yapilmasi http://kamubis.com/decisions/SayistayFinding/2ce6af40-ae54-4f6c-9dd5-ef2175301b6a/idarenin-ortagi-oldugu-sirketten-kar-payi-alacaginin-takip-ve-tahsilin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f41d4cf2-d7ee-4702-ac8b-5848efe3ce58/idare-gelirlerine-iliskin-tahsilat-ve-takip-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/8eb7afc1-b09b-46ba-a6bd-335eda8ccd23/kiralik-araclara-akaryakit-temin-edilmesinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/3a5f0f83-9699-4437-bb19-4f5140b0e762/kurum-araclarinin-mevzuata-aykiri-olarak-muhtelif-faaliyetlerde-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/aecf2ba9-4979-4f9d-ba9f-c880915448b9/katma-deger-vergisinden-istisna-edilen-alimlar-icin-istisna-basvurusunda-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/7d4cc045-230b-4b48-90f6-416040e6ea30/ucretsiz-tasimacilik-hizmeti-verilen-gunlere-iliskin-subvanse-bedellerinin-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/97349f66-cf2b-439e-a64b-c14c25b26fa5/sofor-kusurlarinin-bulundugu-kazalara-iliskin-araclarda-yapilan-onarim-giderlerinin-ilgili-soforlere-eksik-tutarlar-uzerinden-rucu-edilmesi http://kamubis.com/decisions/SayistayFinding/eb4c6790-25a1-4b6c-9138-864508d0f4af/idare-tarafindan-buyuksehir-belediyesine-yapilan-otobus-tahsislerinden-dogan-alacaklarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/bda29eea-1964-49f7-80b2-466c25044b82/idarenin-gecmis-yillarda-almis-oldugu-araclara-ait-taksitlerin-vadesinde-odenmemesi-ve-kurdaki-artistan-kaynakli-olarak-ekstra-maliyete-katlanmasi http://kamubis.com/decisions/SayistayFinding/8140fdeb-3248-45c8-8b47-870cd5bd0b34/gunluk-tahsil-edilmesi-gereken-abonman-kart-kullanimlarindan-elde-edilen-gelirlerin-aylik-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/48c723b3-6c6f-494c-a952-4fae65e3a030/sabiha-gokcen-havalimani-toplu-tasima-hattinin-kiraya-verilmesine-iliskin-sozlesmede-idari-kararla-idare-aleyhine-degisiklik-yapilmasi http://kamubis.com/decisions/SayistayFinding/1ec7f72c-0f84-4345-ab0f-de7430ebe988/odeme-hizmeti-saglayicisina-odenen-komisyon-oranlarinin-merkez-bankasinca-belirlenen-uye-isyerlerine-uygulanacak-azami-komisyon-oranlarina-kiyasen-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/51813f89-a7a4-4df4-bca2-43efdfa03b41/idare-tasinir-mal-yonetimi-hesabi-icmal-cetveli-ile-bilanco-arasinda-fark-olmasi http://kamubis.com/decisions/SayistayFinding/dfafe649-600d-4ccb-af1a-a409dca0e49a/cay-ocagi-ve-bufe-olarak-faaliyet-gosteren-sosyal-tesislerin-isletilmesinden-elde-edilen-hasilatin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/11a892bf-5258-4dc2-88c5-586579cd792a/idarenin-faaliyetlerinden-dogan-bazi-alacaklarina-iliskin-olan-gelir-tahakkuklarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ae6af5f6-897f-4387-b06d-9fa79641e5c0/banka-kredilerine-iliskin-faiz-tutarlarinin-tumunun-kredinin-kullanildigi-yilda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/4f7727c7-21d2-40db-8ec6-0025ab4e3796/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/9fc714d5-7233-498d-9c12-db1853ae9f49/mevzuatta-belirtilen-siniri-asan-taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/b247aead-63a8-4e19-b0c7-195354cd1912/mal-ve-hizmet-alimlarinin-mevzuata-aykiri-olarak-birlikte-ihale-edilmesi-ve-teslim-alinan-mallarin-muayene-ve-kabul-islemlerinin-mevzuata-uygun-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/e5963212-6923-4860-9baa-c09106b211e8/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-olan-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/8d056896-bbcf-43d2-8326-0072ab280fbe/engelli-memur-istihdaminin-yetersizligi-ve-sosyal-hizmetler-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/236c2ccc-81b4-4ace-bb7f-d357ec0b5bd3/isyeri-acma-ve-calisma-ruhsati-ile-ilgili-mevzuata-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/fd864ea2-4116-4ad6-863d-da5d2776fc0a/giderleri-idare-butcesinden-karsilanan-dagitim-tesislerinin-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/cf953b53-1606-44ba-951c-db407a9042cb/faaliyeti-olmayan-mudurluk-kadrosu-ihdas-edilmesi http://kamubis.com/decisions/SayistayFinding/befdad76-8485-4e68-a2db-1639b76b3aa4/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/9e83f2e2-56a6-46e6-8468-39d616bb818f/belediye-tarafindan-kiraya-verilen-tasinmazlarin-yapi-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/a22b3dc8-a3a6-423e-b703-2682c3cbdb98/bazi-yapim-islerinin-ihale-ve-uygulama-asamalarinda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/a7d9fe8d-aa4a-4401-9662-ace1cbd8112b/bazi-yapim-islerinde-sozlesmede-yer-alan-odenek-dilimlerinin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/09bcc097-b888-48fe-98e4-eb68b43527d2/bazi-yapim-islerinde-kullanilan-hazir-beton-imalatlarinin-basinc-dayanimlarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/8a1a0da4-b0db-40e0-9d23-80f99c634650/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/045d1a32-189c-47d3-816e-6b04cd202b7c/tasinir-kayit-ve-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/9d26beb8-77fc-459b-9b69-539784412ddc/kiraya-verilen-tasinmazlarla-ilgili-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b652034c-b250-44b1-bd2a-c21f7cb6c27f/kamu-idaresi-hesaplarinin-ilgili-usul-ve-esaslara-uygun-olarak-sayistaya-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/1ae8213c-939d-419a-a9ff-4d7f77d4b741/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/dda1597a-0c86-43a0-a77c-87f8994b29a2/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-ilgili-idareye-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/8fc52071-62d6-4f45-b0a6-46af7f17cdb2/bazi-yapim-islerinde-fiyat-farki-hesabinda-yer-alan-akaryakit-katsayisina-ait-yakit-cinsinin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/bc293dd7-e2af-4ac9-ad7e-7eb079b59650/performans-kriterleri-belirlenmeden-kurum-personeline-ikramiye-odenmesi http://kamubis.com/decisions/SayistayFinding/34d522b2-e6bf-4d95-8e16-29fe35ffd76a/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkukun-tahsilata-donusme-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/b44656b9-cd2e-4373-a42b-cc58d76f3713/belediye-adina-tescil-edilmis-tasitlar-ile-belediyenin-envanter-kayitlarinda-yer-alan-tasitlar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/c1db55b3-fa50-4e24-89f8-70fc9ebaa8e3/bir-teknik-elemanin-ayni-anda-birden-fazla-isin-santiye-sefligini-ustlenmesi http://kamubis.com/decisions/SayistayFinding/4ce3db41-11c0-4c1e-aa75-ab7ecc4b9c08/tasinmazlarin-rekabeti-engelleyecek-sekilde-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/c0bad8cf-4e5e-4ec9-85a1-d7638472694f/yapimi-suren-yatirimlarin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8106f967-44ad-40d0-90ac-8587e19d90e4/tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/391dd19c-cf55-457f-8408-6d5218420dd9/tasinmaz-bilisim-sistemi-ile-muhasebe-sistemi-arasinda-entegrasyon-olmamasi http://kamubis.com/decisions/SayistayFinding/bc234e6a-96cc-42d2-95a3-81e03c408879/mali-tablolarin-kurum-tasinmazlari-hakkinda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/82e00c80-6730-41a7-97d1-035085ea4a56/kasa-hesabi-yerine-banka-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8b6a37d2-ae39-4f00-8e33-4558444679fb/idareye-bagislanan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d48919a1-951c-4b8b-8664-ac3cc424e7f8/butun-odemelerde-butce-emanetleri-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/64ab6b71-fd68-45b0-a981-0ec88e5dfdab/bilgisayar-yazilimlarina-iliskin-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/834713d4-3951-45cd-bf9e-e57aea048f00/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a5d3c487-2a16-438a-abc5-d2f4de8d7be4/amortisman-uygulamalarinda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/cf889a24-a183-485c-a69f-38be9fea7055/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/6d6287c0-3964-47ab-88ab-c6cdffe17bc7/butcede-sokak-hayvanlari-icin-ayrilmasi-gereken-odenegin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/fecc21c8-2b29-4a3d-a7a5-97d60f3b8adf/tasinir-mal-yonetmeligince-yapilmasi-gereken-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07026b9f-c241-4366-8950-51838345ef17/cop-toplama-ihalesindeki-uygulama-hatalari http://kamubis.com/decisions/SayistayFinding/59f9090a-100c-4c9e-8e31-4a1e85c63ba8/donem-sonu-bilancosunda-haklar-hesabi-ile-birikmis-amortismanlar-hesabinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/017884f1-3964-402a-a219-0b3e9e4af9b6/yapim-isi-ihalelerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6b144f47-1e0e-4bd6-88b3-8ad7f526bd76/butun-riskler-all-risk-sigorta-policeleri-hakkinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/21eede31-6595-4c66-97c4-91954fbd96aa/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/60004b94-6eac-4bf1-b574-8fae5247fc09/abone-bilgilerindeki-eksiklikler-sebebiyle-tahsilat-islemlerinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/53c277f3-6547-40fb-a166-e06971808655/kuyu-acilmasi-su-tuketimi-ve-kullanim-alanlarina-yonelik-gozetim-sureclerinin-etkili-bir-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/6fcfd243-2cf1-425b-b3c3-a1f2372767a9/su-ve-atik-su-tarife-tespit-ve-hesabinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d8abe87d-f5ea-4c9f-b035-58e4b377891c/su-kayiplarinin-onlenmesine-iliskin-yukumluluklerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/61dc688d-251f-4270-b155-29106717aab0/tasinirlara-iliskin-fiili-durum-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/b064978d-9eff-4e60-9bd8-51d5762f5829/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d298624b-4668-47d3-9021-327ab5ed0725/gecici-gorevlendirmede-kanuna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a2e80782-e4ec-492e-84b7-9ea25d73a5d8/sehir-tiyatrosu-hizmet-aliminda-ucretlerin-sartnamede-belirlenmemesi-ile-sartnameye-uygun-olmayan-personel-calistirilmasi http://kamubis.com/decisions/SayistayFinding/92903e2a-7f21-45c3-be4e-ed3620a13c32/faaliyet-alacaklari-hesabi-ile-kisilerden-alacaklar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/976eb3f5-1c79-4b71-aa0f-8dda32633ec4/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7e234921-3328-4ba0-ad96-a86fb8739b4b/ilce-belediyeleri-tarafindan-yapilan-imar-plani-degisikligine-dair-deger-artis-paylarinin-takip-ve-tahsil-edilmesine-iliskin-islemlerin-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0234f7eb-5749-456c-934f-8664647882c1/idare-tarafindan-sirketlere-ihalesiz-olarak-devredilen-tasinmazlarin-sirketler-tarafindan-pazarlik-usulu-ile-kiralanmasi http://kamubis.com/decisions/SayistayFinding/5769671b-1588-4730-9368-1d077a33a775/idareye-ait-tasinmazlarin-ihale-yapilmadan-belediye-sirketlerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/db12fb37-c0b9-477b-840e-a7d6f959dfa8/taksi-ve-servis-hizmet-haklarinin-bazilarinin-ihalesiz-ve-tamaminin-suresiz-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/828ac7ea-c3a5-41ec-ba25-b591198dc58c/toplu-tasima-hatlarinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/7ebaea89-432f-498b-8f66-cc5bbfd1633f/yangin-sigortasi-primlerinin-eksik-beyan-edilmesi-nedeniyle-belediyenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/496d2eca-b664-48d6-abea-ba60f74640de/telekomunikasyon-altyapi-ve-sebekelerinden-alinan-gecis-hakki-bedellerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ea24effa-3d35-4f69-98f2-38109b3df2f2/tasinmazlarin-cins-tashih-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c63bd0da-1a46-46a7-a111-ad770be98f94/idarenin-mulkiyetindeki-alisveris-merkezi-ve-otelin-ihalesinde-ve-sartnamesinde-belirsizlikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/52d63c4b-febb-42c3-a0c8-348f37dc049b/tasinir-mal-yonetimi-hesabi-icmal-cetvelindeki-tutarlar-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/8907969d-55f3-4b51-a061-2bb169fe57a4/ic-denetim-birim-baskaninin-belediye-sirketi-yonetim-kurulu-uyeliginde-gorev-almasi http://kamubis.com/decisions/SayistayFinding/8e3abb61-db62-479c-8eb8-f0cf267a84aa/park-ve-bahcelerin-bakim-onarim-isinde-mevzuata-aykiri-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/dded7322-a2f6-4fc4-a946-9107922c1e35/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2b44f6db-1646-4fed-b334-511fa443a736/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/88809f3c-98dd-479c-a13e-43401d9aa9ed/haklar-hesabinda-takip-edilen-varliklarin-tamaminin-yil-sonunda-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/61277b27-8260-42a6-b102-d12e30821334/maddi-duran-varliklara-iliskin-amortismanlarin-varliklarin-kayitli-degerinden-dusulerek-ayrilmasi http://kamubis.com/decisions/SayistayFinding/7840ab06-c3fc-41b8-9728-c3783e9205bc/is-avans-ve-kredisi-olarak-verilen-tutarlardan-mahsubu-tamamlanamayanlarin-diger-kurum-alacaklari-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/c31e1b41-26e9-4b78-8753-1a558d7a3f6c/tasitlar-ve-is-makinalari-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/cef846a0-e618-4596-93fa-a6a39c284939/beton-parke-bordur-ve-boru-uretim-tesisinde-uretimde-kullanilmak-uzere-satin-alinan-ilk-madde-ve-malzemelerden-kullanilanlarin-yil-sonunda-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ced2f8f7-a940-4fe5-a513-14c615193a33/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ade121ab-2222-473d-93c4-24722dbe70f5/genel-sekreterlik-biriminden-maas-alan-sube-mudurlerinin-gorevinin-olmamasi http://kamubis.com/decisions/SayistayFinding/0291c504-0abe-4ace-a9df-5a3eee8bfe2e/belediye-kadrosunda-calisanlarin-surekli-olarak-yatirim-izleme-ve-koordinasyon-baskanliginda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/a4c30c7e-bdee-4eb5-865a-60d25007b7de/sosyal-yardim-odemelerine-esas-gelir-testi-tablosunun-hatali-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/f858a7de-3935-47c7-8752-2cb0d4f13e4e/sosyal-yardim-amacli-alinan-tasinirlara-iliskin-fiili-durum-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/b89faf23-527e-4559-bb41-6d66b2ac7346/su-urunleri-halinde-kanun-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/7e87ed9a-cef3-41fb-a148-83c93ec4c620/mevcut-uygulama-imar-planlarinin-ust-planlara-uygunluguna-iliskin-kontrollerde-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/caeb977c-5817-49c1-bf80-8e2a3b6647fc/otobus-ve-duraklardaki-sesli-gorsel-bilgilendirme-reklam-alanlari-kullanim-ve-bedelinin-belediyece-ustlenilmesi http://kamubis.com/decisions/SayistayFinding/87973eb2-3122-40ef-9751-0421a63a07c9/komurlerin-analiz-sonuclari-beklenilmeden-dagitilmasi http://kamubis.com/decisions/SayistayFinding/b8ed62c4-143b-497f-8d4b-d027b8db1af1/kiraya-verilen-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/9b57de57-f06d-4840-862c-e5504655fd54/isyerleri-icin-gerekli-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dfa61831-2f65-4837-9e8a-93712e083f89/imzalanan-ortak-hizmet-protokolunde-karsi-tarafin-yukumluluklerini-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/9822469a-1a14-433a-9550-b7b4a06e26eb/ilce-belediyelerinin-gorev-sahasina-giren-yerlerde-buyuksehir-belediyesi-tarafindan-asfalt-ve-parke-yapilmasi http://kamubis.com/decisions/SayistayFinding/b029da67-aaa8-48b0-a0ce-31abdd01e7d8/basin-hizmetlerine-iliskin-harcamalarda-tasarruf-tedbirlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/02e6e5b9-7772-43f5-838d-d8d6957e56de/belediye-sirketine-verilen-bufelerin-ihalesiz-olarak-ucuncu-kisilere-verilmesi http://kamubis.com/decisions/SayistayFinding/1178e23d-4182-4708-ad2c-eb06d21b7534/dikili-ilce-belediyesi-tarafindan-10-yilligina-ihale-edilen-sehir-ici-halk-otobuslerine-sure-bitiminden-itibaren-herhangi-bir-bedel-alinmaksizin-tasimacilik-hakki-verilmesi http://kamubis.com/decisions/SayistayFinding/5d8a5ab5-4b74-4a56-936c-bfebcd3fbd4e/belediye-sirketine-devredilen-deniz-ulasim-hizmetinde-yer-alan-gemi-ve-vapurlardaki-bufe-ve-otomat-isletmeciliginin-2886-sayili-kanuna-gore-verilmemesi http://kamubis.com/decisions/SayistayFinding/5e166185-1290-4513-a536-fa2cbcf01608/iki-ilce-belediyesinden-devrolunan-toplu-tasima-hatlari-ile-ilgili-uygulamanin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/564e8691-2f3a-40c6-958c-6094caf054ac/ulasim-hakkinin-ulasim-koordinasyon-merkezi-karariyla-verilmesi http://kamubis.com/decisions/SayistayFinding/b455e976-be03-4206-8a57-fcf056f7012d/bergama-ilce-belediyesi-tarafindan-10-yilligina-ihale-edilen-sehir-ici-halk-otobuslerinden-bilet-bedeli-ile-ihale-bedelinin-bir-kisminin-alinmamasi http://kamubis.com/decisions/SayistayFinding/76963443-10a7-4f23-8040-e27ce27d9c55/deniz-ulasim-hizmetinin-ihale-yoluyla-alinmamasi http://kamubis.com/decisions/SayistayFinding/2e159733-fb52-44e8-83dc-121e50329ddf/buyuksehir-belediyesi-tarafindan-verilen-taksi-hakki-ihalelerinde-sure-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/b2259023-b3a0-4b53-a11f-655c9a580992/servis-hakkinin-ulasim-koordinasyon-merkezi-ihale-karariyla-verilmesi-ve-sure-belirtilmemesi-ile-buyuksehir-belediyesi-tarafindan-ihale-karariyla-verilenlerde-sure-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/7bb2b661-733b-4122-8c2e-dcefb29a1124/ilceden-ile-veya-ilceden-ilceye-calisan-toplu-tasima-araclari-ile-ilgili-uygulamanin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/f561d9a9-91ea-4bac-8b73-20ce37052957/ihale-edilen-yapim-islerinin-bir-kisminda-hafriyatin-dokum-alanlarina-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bb3e519f-83de-41c8-a3a9-78e170c39726/hakedislerin-gec-odenmesi-nedeniyle-verilen-sure-uzatiminda-hatali-hesaplama-yapilmasi http://kamubis.com/decisions/SayistayFinding/a7670627-4958-4a8e-90d3-1e1776cd3bb4/kabulu-yapilan-yapim-islerinde-idarenin-mali-olmasi-gereken-bina-ve-barakalarin-teslim-alinmamasi http://kamubis.com/decisions/SayistayFinding/75e60902-4b96-4c1a-b1b8-db538bcc370c/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/68f539b6-48a9-444f-83ba-ba18d3030f54/yapim-ihalelerinde-istenen-araclarla-ilgili-hukumlerin-belirsizlik-icermesi http://kamubis.com/decisions/SayistayFinding/e33a2016-6387-4a9e-9bc9-2ea250693fa4/yapim-isleri-dokumaninda-yer-alan-hukmun-uygulanabilir-olmamasi http://kamubis.com/decisions/SayistayFinding/782ef237-b2b9-4a34-ad07-d57a47ee8faf/yapim-isi-ihalesinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/956b7b12-8400-499e-a1c2-213a3293828d/izmir-hafif-rayli-sistemi-5.-asama-ucyol-buca-hatti-yapim-isi-ihalesinde-teklif-degerlendirme-islemlerinin-ihale-dokumanlari-ve-eki-rehberlere-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2d8b2a28-8305-4ab8-8752-987d56ab2710/zorunlu-trafik-sigortasi-hizmet-alim-ihalelerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/5a8b69f5-8b87-414b-b2d9-b5c934f03cc4/reklam-uniteleri-ihalesinde-ihale-oncesi-yerlerin-tam-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/940db300-1fe8-444a-b5ba-ced2a1551e32/moduler-sistem-ve-akilli-tuvaletlerin-bakim-onarim-ve-isletmeciligi-isinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5af0c130-47d3-4bd6-8a8b-afa04e82adf9/odemis-entegre-kati-atik-yonetimi-tesislerinin-yapim-ve-isletilmesine-iliskin-imtiyaz-sozlesme-hukumlerinin-surdurulebilir-olmamasi-ile-usule-uyulmaksizin-ek-protokol-imzalanarak-firmaya-mali-avantaj-saglanmasi http://kamubis.com/decisions/SayistayFinding/2a78cae7-1aa0-4d97-a365-f2fd08219234/kurumun-bazi-performans-gerceklesmelerinin-guvenilir-olmayan-bilgi-icermesi http://kamubis.com/decisions/SayistayFinding/74015313-f0c3-4c2d-a319-e5301d74c295/performans-gostergelerinin-hedeflenen-ve-gerceklesen-durumlari-arasinda-sapmalar-olmasina-ragmen-faaliyet-raporunda-herhangi-bir-aciklamaya-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/3c114c8d-efff-40a8-8aae-da0e807706d0/proje-hizmet-alimlarinda-sozlesme-ve-eki-belgelerin-hizmet-isleri-genel-sartnamesine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/9ea46de1-2200-4bb0-9275-28cbc9d32d20/proje-hizmet-ihalelerine-iliskin-surenin-belirsizlige-neden-olacak-sekilde-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/a889a49f-0e7a-4868-b448-7fa85e506adb/proje-ihalelerinde-ceza-kesilmesinde-ihtarin-suresinde-veya-hic-yapilmamasi http://kamubis.com/decisions/SayistayFinding/875ac11a-c0e7-4100-9632-4fe11c661804/etut-ve-proje-ihalelerinde-surenin-uc-yili-gecmesi http://kamubis.com/decisions/SayistayFinding/e16963ca-2a8d-4789-b66d-acdcbd24f327/etut-ve-proje-hizmet-ihalelerine-iliskin-islerde-idare-onay-surelerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/130c8a51-441f-4a7b-93a7-2cb4f35b154f/otopark-isletme-hakkinin-sirket-tarafindan-minibusculer-odasina-kiralanmasi http://kamubis.com/decisions/SayistayFinding/89ba609f-f300-45c4-af81-9a8ec505f369/sirkete-devredilen-otoparkin-faaliyete-suresinde-gecmemesi-nedeniyle-belediyenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/9485c662-ff20-45e4-b38f-4112b3100ebd/buyuksehir-belediyesinin-isletilmesini-devrettigi-otoparklardan-sirketin-ucretsiz-yararlandirma-yapmasi-nedeniyle-belediyenin-gelir-kaybi-olusmasi http://kamubis.com/decisions/SayistayFinding/31828fa0-7d5d-4646-b490-5834d4964c30/aile-hekimlerine-dogrudan-yapilan-kiralamalarda-kira-bedelinin-piyasa-sartlarina-gore-dusuk-belirlenmesi http://kamubis.com/decisions/SayistayFinding/55eea178-9b3a-435d-a0fa-3fba38e64cda/kira-artislarinda-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/915172cb-f7de-4aca-8833-715ed897e8e0/catili-isyerikonut-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/9d939b1a-c047-48f9-af28-27c7fdd54851/performans-programinda-yer-alan-bazi-performans-gostergelerinin-iyi-tanimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/4cce2ea0-01e7-4ba8-a5fd-5ffe757f5293/bazi-tasinmazlarin-isgal-altinda-olmasi-ve-belediye-tarafindan-gerekli-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/2b31c827-ff64-408a-aca6-81ad2e12b528/belediyenin-mulkiyetinde-bulunan-tarimsal-urun-elde-edilecek-zeytin-agaclarindan-faydalanilmamasi http://kamubis.com/decisions/SayistayFinding/4091d8ce-2d68-475d-b133-b235a63328f3/tasinmaz-satis-ihalelerinde-gecici-teminat-tutarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/96dc4fe8-b47e-43b3-b702-b1487ec8cf56/kamu-konutlari-yonetmeligine-uyulmamasi-ve-lojmanlarin-atil-olarak-bekletilmesi http://kamubis.com/decisions/SayistayFinding/a2b43954-32aa-4bd9-82d6-8d03309fa466/tasinmaz-yonetimi-ve-kiralamalarin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3ba32204-f9ba-4202-8340-4deea1dd8ad1/ortak-hizmet-projesi-kapsaminda-tasinmazlarin-bedelsiz-olarak-amator-spor-kulubune-kullandirilmasi-gerekirken-soz-konusu-tasinmazlarin-kulup-tarafindan-isletilmesi http://kamubis.com/decisions/SayistayFinding/5f316e39-580f-494d-83bd-76ee4ca0d53c/tasinmaz-tahsislerinde-sure-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/1812824b-aca4-4756-bca6-df742e616e74/tasinmaz-tahsislerinde-anlasma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b01db5ff-38dd-4d7a-ae27-f7fb396542a9/tasinmaz-satis-ihalelerinde-belirtilen-sure-icerisinde-yukumluluklerini-yerine-getiren-kisilerden-damga-vergisinin-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/bc89c3d1-b580-48a2-b1aa-5482a08b7ae1/belediye-mulkiyetindeki-tasinmazlarin-diger-kamu-idarelerine-lojman-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/706bc0e2-c410-4d33-9c01-1573cbae2f74/cop-kamyonlarinin-baska-kurumlara-devirlerinde-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b92c52a8-afa7-4d02-b40b-3bac00d7ec10/ilce-belediyelerine-bedelsiz-minibus-devirlerinde-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/0f7e2ee1-d697-4ff1-bf29-1be34872af4c/izinsiz-yapilan-ilan-ve-reklamlarla-ilgili-ilan-ve-reklam-vergisi-tahakkuktahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/105531a4-fdcc-4a09-8870-15485b1165cf/ilce-belediyelerinden-alinmasi-gereken-cevre-temizlik-vergisi-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fa291c8a-885d-4c94-b4a9-2d2e7cefdc65/butce-emanetleri-hesabinda-izlenen-borclardan-zamanasimina-ugrayan-tutarlarin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/1982eceb-0a22-4c5b-a263-7793babdde9c/kisilerden-alacaklarin-mevzuata-uygun-olarak-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0620f066-4a50-4e50-a0b1-e8e8df8898c4/isletme-hakki-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0a0c5978-d6f5-429b-8b94-65bbd24619d5/belediyeye-bagis-yoluyla-gelen-tasinirlarin-muhasebe-sisteminde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/acdf6191-8b4b-4352-9ad0-f76cbd9cbe86/gecici-kabul-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7b66672e-5c6a-4e82-9f06-3ab13cf89ac4/belediyenin-kendi-imkanlariyla-urettigi-urunlerin-muhasebede-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/3738779c-e1c5-4673-93b7-9f9ddd435502/tasinmaz-tahsislerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4fff4bb6-31ce-4a10-8a7e-7eca1a991454/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/017d3232-cc23-48d9-8b72-38f7d1e7f018/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/90eeabd3-a1ac-4b5e-a606-c087b977c4dd/sifir-atik-yonetim-sisteminin-kurulmasina-iliskin-islemlerin-henuz-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/5822104e-faf0-4e48-bc55-2f6dd5251972/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d7010fc7-db73-4d9a-80b3-9635fc6bea49/sayistay-ilamlarindan-dogan-alacaklarin-tahakkuk-islemlerinin-yapilmamasi-ve-bu-alacaklara-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/418dcd31-e3d2-456c-b8c7-e6a34e86bf6e/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ad236386-c0b3-4ed2-8d2b-8516c6273061/belediyeye-ait-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/1ce3d5da-7139-4036-8b1e-92571072079f/kacak-yapi-ile-mucadelede-imar-mevzuatinda-yer-alan-yaptirimlarin-etkin-bir-sekilde-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/0e7b06d4-ca07-4cf4-8a00-cd60a0b395a2/asgari-ucret-destek-kesintilerin-yapilmamasi-ve-turkiye-is-kurumuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c79ae464-a5e2-40aa-92ef-ccf43251dd8b/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/22ae24c2-1014-413d-b6a7-52b76c9adff4/sirketin-bahce-market-subelerinin-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/717f513d-0fae-4495-9450-65c161fe74a2/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/78fb261f-cc41-4955-bce1-02f75916899d/iscilere-kanunda-ongorulen-yillik-270-saati-asan-surelerde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/bd884c6a-b827-4664-b841-ad762290974e/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmet-alimlarini-istanbul-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak http://kamubis.com/decisions/SayistayFinding/64b1af02-efc0-43d5-ab72-05028daebcbc/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7315fb8f-f123-40fc-aea1-05d43be0176b/minibus-otobus-servis-ve-taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/fc9c2fcf-95f2-40a6-b6a2-d6761aa3d71d/kargo-tasimaciligi-ve-gida-sektorunde-faaliyet-gosteren-firmalarin-araclari-uzerindeki-reklam-ve-logolardan-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/108bfcaa-824d-45b9-b5a7-1a2d77149c78/acil-durum-avanslarinin-hatali-odenmesi http://kamubis.com/decisions/SayistayFinding/e1f53785-c3fb-4938-8988-4563359bbd3e/dogrudan-temin-yontemiyle-alim-yapilan-seyahat-konaklama-ve-gunluk-arac-kiralama-hizmetlerinde-piyasa-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/61234386-8d59-4ce0-8262-ef9f7fa77704/sirketin-ticari-faaliyet-kapsamindaki-mal-ve-hizmetlerinin-sunumunda-belediye-ve-sirketlerin-calisanlarina-mevzuata-aykiri-olarak-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/ca242acb-d945-42b4-85eb-8540529b9810/sirket-ile-istanbul-buyuksehir-belediyesi-arasinda-yurutulen-isler-kapsaminda-temsil-ve-agirlama-harcamalarinda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/0a103cb0-53df-4cf8-aced-f36a78e2c4ad/kiralanan-araclarin-gorevlendirme-yazisi-olmaksizin-gorev-mahalli-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/493514af-87cb-4d5a-a79c-88b2457437d9/tasinmazlarin-kaydina-iliskin-formlar-ile-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/eedf215e-e4cf-40ea-ab5e-77f9110b9bbc/sebze-hallerinin-isletilmesinde-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/99973926-1e87-4065-adc3-5853d3e1bca5/sayistaya-verilmesi-gereken-bilgi-ve-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/d1bdf8dc-7b16-4c9c-9613-1c24d6f2a204/tasit-kiralamalarinda-araclarin-motor-hacmine-iliskin-sinirlara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/91eaa017-99ba-404f-ae0f-b64de09963ab/isyeri-acma-ve-calisma-ruhsati-yonetmelik-hukumlerine-aykiri-yapilar-hakkinda-yasal-surecin-eksik-isletilmesi http://kamubis.com/decisions/SayistayFinding/d37e4e6e-c2b6-4693-a4f9-70bfc712681d/idare-tarafindan-yabanci-menseli-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/3dd803e3-2aaf-4c86-a886-f073ab61e3e8/yapim-islerine-iliskin-butun-riskler-sigortalarinin-zamaninda-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/1e41e5b2-04a2-4516-b000-584069b87d51/kiyi-kenar-protokolu-kapsaminda-yer-alan-tasinmazlara-iliskin-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/c1dfaa5e-a33d-4910-85e9-460351290e08/hizmet-alimi-yoluyla-belediye-sirketinden-temin-edilen-personelin-zabita-ve-itfaiye-teskilatinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/e9788a98-2610-480b-b91f-b085e48e9251/hizmet-alimi-yoluyla-belediye-sirketinden-temin-edilen-kisilerin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/fff682f5-9006-40ba-8233-9600f8883fdc/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/eb9981c0-2e4d-48a8-ab02-e6c83342db62/tasinir-kontrol-yetkilisinin-harcama-yetkilisi-veya-bir-alt-kademe-yoneticileri-arasindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/6357c14d-6cb2-4d44-869d-8f1944b2ca47/tasinmazlarin-tahsis-islemlerine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0f776f26-6f0e-44a3-b2dc-80bca3b4698a/kefalet-sandigi-kesintisine-tabi-olmayan-bazi-personele-tahsilat-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/136cae89-fe2e-4460-9929-75945e95acb0/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmesinin-suresiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/efc6b093-4080-48e0-a200-48912225c23d/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/55719ec2-67f8-4c9e-8429-9cf785e0931e/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/2db0ac1f-30b0-4979-98fe-797e34987a32/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/005dd029-92be-4dc5-b495-23c1077f8052/faiz-giderlerinin-tahakkuk-kayitlarinda-muhasebe-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/c050d61d-c499-485f-b8f4-108cf731c373/sozlesme-imzalandiktan-sonra-muteahhit-ve-idarenin-kullanimina-birakilan-alanlarda-degisiklik-yapilmasi http://kamubis.com/decisions/SayistayFinding/0efb287f-47a1-4e23-a751-7451584960b1/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/c7773332-1233-41e6-b611-17e7ee4e21d3/elektrik-enerjisinin-ihale-yolu-ile-temin-edilmemesi http://kamubis.com/decisions/SayistayFinding/ad4e75f0-56db-4ccd-88e0-cfeb1ed53446/olculebilir-nitelikte-olan-hedefler-icin-performans-gostergesi-belirlenmesi-ve-belirlenen-performans-gostergelerinin-olculebilir-nitelikte-olmamasi http://kamubis.com/decisions/SayistayFinding/1a076f58-3a14-44c2-8ffa-874620afdef6/bazi-gelir-kalemlerinde-tahakkuk-tahsilat-oranlarinin-dusuk-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/32443a53-6adf-4620-95ba-1cb8a421d168/tasinir-islem-fislerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/cd2502e2-dc97-4382-9fd8-1944f4a729a8/maddi-duran-varliklar-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/07b2c254-4f31-44e3-abef-92413fda7264/yevmiye-defterinde-bos-yevmiye-birakilmasi-gecmise-yonelik-ve-mukerrer-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/7499ebed-a750-49e6-b103-f56f7f9bb8e2/idarenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/72c4d598-e530-47b9-8508-e90677118ed2/cevre-temizlik-vergisi-ve-evsel-kati-atik-bedeli-tahsilatlarindan-yapilan-hizmet-bedeli-kesintisinin-iadesine-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b7391222-c24f-4be7-9838-923aec8268e0/isgali-devam-eden-tasinmazlarin-ecrimisil-bedellerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/eb7bba39-0687-47ab-91f6-f7675711c7e9/sozlesme-yukumluluklerini-yerine-getirmeyen-kiracilara-mevzuatinda-ve-sozlesmelerinde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/435324fd-27e3-4dbd-81a3-5a5acdc3b302/idareye-ait-tasinmazlarin-ihale-yapilmaksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/39badf0a-8d80-4a97-8b03-f90751c51aa1/belediye-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmaya-devam-edilmesi-ve-ecrimisil-alacaklarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0e8451db-f2ea-48de-a617-0de398942aee/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/094029a2-b9c1-4ad2-a01b-483a8a5435d4/ihalelerde-ortaklarin-yasaklilik-teyitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/38c8215a-983c-4165-be0b-2b6a7c8917c4/ihale-komisyonunun-mevzuatta-ongorulen-surede-olusturulmamasi-nedeniyle-ihale-dokumanina-zamaninda-erisilememesi http://kamubis.com/decisions/SayistayFinding/484bea59-60c7-4adf-8768-c74ca4890bc2/gecekondu-fonu-paylarinin-idarenin-gecekondu-fonu-hesabinda-tutulmamasi-ve-idarenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e8ad30fe-2748-4cc0-90fe-0e4d5dc491b6/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e60b25c1-763d-4c66-a275-9f5f48032c86/alinan-teminat-mektuplari-hesabinda-yer-alan-tutara-iliskin-teminat-mektubunun-muhasebe-biriminde-bulunmamasi http://kamubis.com/decisions/SayistayFinding/64a405e5-20cc-4135-a5fd-40233b64d728/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e3c8a358-7bf3-4534-83a5-b5f50e8a927f/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b61c099b-4cd4-4eb1-9450-f66ba30295ae/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/598d2770-98de-4ca0-9cda-d120e0d67754/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/64f7630d-92f9-4820-936c-3984a10cc065/bazi-hesaplarin-donem-icerisinde-eksi-bakiye-vermesi http://kamubis.com/decisions/SayistayFinding/a75f6b23-eb3a-4c5c-aef6-35f33832af5e/bazi-gelir-kalemlerinde-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/39be1631-79e6-418d-8f11-17072fd56e35/yevmiye-defterinde-bos-yevmiye-numarasi-birakilmasi http://kamubis.com/decisions/SayistayFinding/bce2feb1-14d3-4ac3-b0f4-fe708091a807/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3d6b7437-dd62-48fc-a1c5-6915a080309d/dogrudan-teminle-yapilan-ve-belli-bir-sureyi-gerektiren-alimlarda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/6061738b-10cd-4f6a-9e85-a188dc450c93/dogrudan-belediye-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-alimlarinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a71b61f9-2d05-4598-8c85-4c6446af6289/haczedilebilir-ve-haczedilemez-gelirlerin-ayni-banka-hesaplarinda-tutulmasi http://kamubis.com/decisions/SayistayFinding/971c0242-e17d-4cff-aeac-2ab952b0e360/hayvanlarin-korunmasi-ve-bakimlarinin-yapilmasina-yonelik-ilgili-yil-butcelerinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a154031a-0cc7-4982-8be9-2bcdcbc16724/bazi-gelir-kalemlerinde-tahakkukun-tahsilata-donusme-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/f7485b11-4c52-4b4b-86a7-3bd7596a115a/asansor-periyodik-kontrol-ucretlerinden-belediyeye-aktarilacak-paya-iliskin-meclis-karari-olmadan-vazgecilmesi http://kamubis.com/decisions/SayistayFinding/a1c74f5f-31b2-482c-9069-8b1ab3fc9fbd/ambalaj-atiklarinin-toplanmasi-icin-yetki-verilen-sirketlerden-herhangi-bir-bedel-alinmamasi http://kamubis.com/decisions/SayistayFinding/37cee8ac-ddd8-4e5c-bc58-36d912c6cc5d/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/f89bcbce-f09f-4432-b551-0cdaca4ca908/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/e3fa68d5-0626-4bbe-856b-929abc907955/belediye-sinirlari-icerisinde-faaliyet-gosteren-bazi-tedarikci-firmalarin-bazi-aylarda-elektrik-ve-havagazi-tuketim-vergisi-beyannamelerini-vermemeleri http://kamubis.com/decisions/SayistayFinding/41b18c90-045e-4cb0-8c45-bb1a1b5bc279/sayac-takilmadan-abonelik-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/89417aae-5331-4815-a856-d8f2be465434/belediye-mulkiyetindeki-is-makineleri-icin-tescil-islemi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a2910255-191e-4dba-b57d-d59253981cae/tasinir-mal-yonetmeliginde-yer-alan-hurdaya-ayirma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f05c3311-4491-4b5e-aaa9-38c461560157/tasinir-yonetim-hesabinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/bfb026af-de8a-46a0-a001-66719ee7121c/arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f9601dc9-7492-47a5-b507-8ced35f3dd29/varliklarin-ve-yukumluluklerin-vade-ayrimi-yapilmadan-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3025729f-62bb-4b6f-9217-2ef3403f5afe/calisan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/00a95e98-7c78-4286-8902-e919c9f45a6e/belediyenin-bazi-borclarinin-mali-tablolarda-tam-ve-dogru-olarak-yer-almamasi http://kamubis.com/decisions/SayistayFinding/381831bd-c311-4fe9-8a3b-67c380c24b1c/verilen-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a79c2d47-b269-4985-9ef5-8027f777783b/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergilerinin-indirilecek-katma-deger-vergisi-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8172e47a-1ea8-4054-a2fc-5141934ceaa7/belediyenin-iller-bankasi-anonim-sirketindeki-ortaklik-payinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/9b2e7b14-5846-4268-8d49-b1e2db7282a6/tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0b79e4e5-8533-485e-b1ca-9a1bc4ccc6e2/belediye-mulkiyetinde-bulunan-tasinmazlarla-ilgili-hesaplarin-mali-tablolarda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/e107cf4a-7a24-4754-b183-b9e1f9db6cd3/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c6d14c83-0599-4e78-86c2-41ebd711769b/otopark-hesabinda-toplanan-tutarlarin-otopark-yapimi-yerine-idarenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5226faac-5e25-4e93-a3cc-dda0a3f925a2/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/f34274cf-95fd-4f6e-9550-d232f05cd132/gecekondu-fonunda-biriken-tutarlarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/022afce8-5d45-42a5-822f-4113fa084df4/idarenin-tasinir-yonetiminin-mevzuata-uygun-bir-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/0769abef-59a0-43f8-a88d-bb651e9c246d/mevzuatinda-ongorulen-oranda-engelli-personel-ve-sosyal-hizmet-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/50758671-71c2-49a2-a24e-af88c6c7f833/belediye-baskan-yardimcilarinin-birden-fazla-belediye-sirketinden-huzur-hakki-almasi http://kamubis.com/decisions/SayistayFinding/353ba3de-be49-49af-a344-90f558e733f8/reklam-alanlarinin-ihalesiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/80a7c663-c6ec-4163-b28b-e1ea441dc02f/dogrudan-temin-yontemi-ile-yaptirilan-belirli-bir-sureyi-gerektiren-yapim-islerinde-sozlesme-yapilmamasi-ve-isin-bedeli-odenirken-hakedis-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/5242a185-e2ef-4a6b-9ddd-79bf3e19388f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dbfce3cd-580d-4421-a223-24d132b83b1e/belediye-sinirlari-icinde-cikarilan-kaynak-sularindan-kaynak-sulari-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/e9620ad1-a32d-476b-8add-0f1717dd7a73/sozlesmeli-olarak-istihdam-edilip-memur-kadrolarina-atanan-ve-halen-sozlesmeli-olarak-istihdam-edilen-bazi-sozlesmeli-personelin-mevzuatta-ongorulen-sartlari-tasimamalari http://kamubis.com/decisions/SayistayFinding/519f3460-13f0-4746-95d7-e91e5e8945ee/kira-odemelerinden-gelir-vergisi-stopaji-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d6ee5f5c-2155-4b36-a144-31c5835bc8f9/emlak-vergisi-muafiyeti-ve-indirimli-emlak-vergisi-hukumlerinden-yararlanan-mukelleflerin-kontrolunun-saglanmamasi http://kamubis.com/decisions/SayistayFinding/50993877-408b-4da1-9db1-395209fca3be/kira-sozlesmeleri-biten-tasinmazlarin-ihalesiz-sekilde-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/917d3907-5e5c-4748-9d48-064d34d2f39b/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-yerlerin-ecrimisil-karsiliginda-amaci-disinda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/3be535da-3966-4ab7-8ca9-e162d23c87de/idarenin-mulkiyetinde-veya-tasarrufunda-olmayan-bir-tasinmazin-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/93ccfd77-f9cf-4fa1-8566-834a25eef738/idarenin-mulkiyetinde-veya-tasarrufunda-bulunan-bazi-tasinmazlarinin-kiralama-ihalesi-yapilmadan-ecrimisil-karsiliginda-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/d67a4a61-59b0-48e0-aae6-45a234600444/idare-tasinmazlarinin-on-yildan-fazla-surelerle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/5102ec35-4e49-4efb-b5c9-1195f6f22009/muhasebe-kayitlarinda-geriye-donuk-kayit-degistirilmesi-bos-yevmiye-ve-mukerrer-kayitlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6e74848c-5df4-43ec-831a-4be6eb446860/idare-tarafindan-spor-kulubune-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/eea43e04-60b0-4e1a-aa25-35ebdc938116/uzerinde-idare-lehine-irtifak-hakki-bulunan-tasinmazin-bir-dernekler-federasyonuna-mulki-idare-amiri-izni-olmadan-ortak-hizmet-protokolu-yapilarak-tahsis-edilmesi-ve-bedelsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ad51558e-72ec-49cd-9131-82500d93f34d/idarece-ogrenci-yurt-binasi-yapilmasi-ve-isletilmesi-sartiyla-ust-hakki-tesis-edilen-arsa-uzerine-yapilan-binanin-yuklenici-tarafindan-turistik-otel-olarak-isletilmesi http://kamubis.com/decisions/SayistayFinding/15dea9f8-6145-4ba6-aa95-532ee0e77c50/kidem-tazminati-karsiliklarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/6cbe9201-9f5b-41c1-8218-a1ebba57b7a8/mevduat-faizlerinin-muhasebelestirilmesinde-butce-ve-faaliyet-hesaplarinin-hatali-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/abe11fdd-6ffc-4190-bf49-5d6c6df85d27/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/a639b11e-73d4-4bbe-b7a7-422cf637d9a8/hurdaya-ayrilan-tasinirlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a5eca866-7a25-4442-91fe-b120d04fed5e/tasinmaz-amortisman-defterinin-saglikli-bir-sekilde-olusturulamamasi http://kamubis.com/decisions/SayistayFinding/c449fe90-c2a1-43ed-acc1-6bcf68684c15/satisi-yapilan-bazi-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/541e8dc6-10ab-41cc-818b-08febf84b3f9/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/702f96c1-f794-43af-9691-afcaa2d42dd2/sayistaya-sunulmasi-gereken-defter-kayit-belge-ve-bilgilerin-suresinde-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/cc7b05f0-65dd-4fa8-9a15-c814993f475b/otopark-bedeli-olarak-alinan-tutarlarin-otopark-yonetmeligine-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/99c452dd-09fb-47e0-830a-880b95069361/belediye-sirketine-yapilan-hakedis-odemelerinde-vergi-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fe6f8840-e5a6-4e5b-b337-264a58d38d0f/aralarinda-dogal-bir-baglanti-olmayan-islerin-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/6b3cf406-ed18-4892-80b5-9db98e0b0396/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kurumlara-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/2376f872-686c-44cb-a87f-09fc8c32ed17/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/9aa6b556-46ae-4d10-8c56-eaf2bb12fda6/butce-ici-isletmeye-sermaye-aktarimlarinda-meclis-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/5df698fc-9660-4def-baf3-ed40a86e1ad7/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d0ce8e2b-c957-4ce5-939e-494cec4b3c69/memurlara-verilen-yemek-bedelinin-tamaminin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/29ecb315-8a94-4791-856f-d3b78608603d/gecekondu-fonu-icin-ayri-bir-banka-hesabi-acilmamasi-dolayisiyla-ilgili-tutarlarin-amaci-disinda-kullanilasi http://kamubis.com/decisions/SayistayFinding/f4d63516-602a-444c-871b-5e3ef2d55c20/bazi-kamu-kurumlarina-ve-sivil-toplum-kuruluslarina-yapilan-gecici-sureli-tasit-tahsislerinde-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/1a226315-d5a7-4794-9cab-479b03826639/kiraya-verilen-duran-varliklarin-kayitli-degerlerinin-eksik-muhasebelestirilmesi-ve-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8c95dc2a-7a39-480b-8560-27c088d95586/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-otopark-isletmesi-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/a1e7fa39-41a7-4dc5-9e78-62ec28b2b699/vergi-borclarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/d102ad54-4242-4619-bdb9-2deb249d398f/indirilecek-katma-deger-vergisine-tabi-olan-bazi-mal-ve-hizmetlere-iliskin-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/637abad4-b8e7-4fcd-962b-f7bbc842e390/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/49401d26-8810-4881-868e-95d9e65da38f/imar-programlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/a764946e-3566-4a19-85a5-def415c9abba/tasarruf-tedbirleri-kapsaminda-azaltilmasi-gereken-kiralik-arac-sayisinin-azaltilmamasi http://kamubis.com/decisions/SayistayFinding/9e418225-a005-4216-ac01-327bf8e5955c/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/e8cf02a3-f1fd-4989-9d61-ff4488d9d40c/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/799e512a-9d24-4c47-af65-df5100612666/iscilere-yillik-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/dab0343f-f31d-4105-8693-827ca701eb81/belediye-personelinin-diger-kamu-kurum-ve-kuruluslarinda-uzun-sureli-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/74b1cb76-a9ef-44a7-bb88-55873b890bc6/personel-calistirilmasina-dayali-hizmet-kapsaminda-yardimci-isler-disinda-memur-kadrosunda-calistirilmasi-gereken-personelin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/6ad62df8-59c0-4adb-ad9d-e3f940e7a961/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c56ec61b-04d0-46ec-b1b3-ddcf0875dfab/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmasina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dcc79aba-f5a2-4638-a9af-b445fc62f3c9/sosyal-denge-sozlesmesine-mevzuata-aykiri-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/bbdb60f5-e584-41a7-96fc-90b3bbf8b2ba/vadesi-gecen-borclarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7771ff1c-bc3a-4f90-8a6c-0ae75a66b89e/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e76f530d-e813-4315-a5d9-99cd63f5887e/gecikme-zamlarinin-ilgili-oldugu-yilin-mali-tablolarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/404a6ea0-e660-4a82-a0bf-2f24fd85fb77/sayistaya-verilecek-defter-mali-tablo-belge-ve-bilgilerin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e6e21d15-09b9-4058-9a8e-4ac4a301580a/128-adet-villa-projesi-kapsaminda-yapilacak-olan-villalarinin-degerinin-dusuk-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/1dc527d3-4287-4cfc-96eb-1467c9d5ae68/128-adet-villa-projesi-kapsaminda-yapilacak-konutlarin-satisinin-acik-artirma-usuluyle-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3333f229-24a9-45ea-a686-58b09261d0a1/parasal-limitler-dahilinde-yapilan-mal-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/47161622-f7ea-4a06-b0f0-96dfbc8df699/all-risk-sigorta-policelerinde-yapim-isleri-genel-sartnamesinde-belirtilen-oranlarin-uzerinde-muafiyet-oranlarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/3b02b224-9615-44a7-8cd0-f40d3fbfb959/yabanci-menseli-binek-arac-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/54b79381-c82f-4fa8-8b4a-23796231910e/sirketin-kamu-ihale-kanununa-gore-istisna-kapsaminda-bulunan-alimlariyla-ilgili-usul-ve-esaslarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/88e46534-0e39-45e7-94cc-4c4840aa8fcd/kendi-istegi-ile-ayrilan-personele-kidem-tazminati-odenmesi http://kamubis.com/decisions/SayistayFinding/0304ca4c-a41d-4070-b72f-b9bf9e3df070/sayistaya-verilmesi-gereken-bilgi-ve-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/66ee6d71-6aa7-4b87-a1f1-e9cbb963078d/bagimsiz-denetim-firmasi-tarafindan-bagimsiz-denetim-raporunun-zamaninda-hazirlanmamasi-ve-sirket-olagan-genel-kurul-toplantisinin-bagimsiz-denetim-raporu-olmadan-yapilmasi http://kamubis.com/decisions/SayistayFinding/14ca5b62-e95a-4f2e-90a3-1f07a34be8da/cop-toplama-hizmet-alimi-isinde-araclarda-kullanilan-yakitin-ihaleye-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/b91e00fe-4f89-4bb1-9d0c-261eca1d93f8/yaklasik-maliyet-detayli-hesap-cetvelinin-sozlesme-imzalanmasindan-sonra-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/2fa1b591-0300-414f-b3b9-738d7137eff4/idare-tarafindan-hayvan-bakimevi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/3c423b4f-f162-4121-aafd-4e3bc8d4a0ce/buyuksehir-belediyesi-tarafindan-otoparklardan-elde-edilen-gelirlerden-kuruma-aktarilmasi-gereken-paylarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b7422c1b-029b-4be2-a408-a4f167dbc06c/tasinmaz-kiraya-verme-islemlerinde-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/76e517a7-278b-4fce-b372-3c6c1ebdbec9/belediye-sinirlari-icerisinde-faaliyet-gosteren-maden-firmalarinin-bir-kisminin-maden-payi-gondermemesi http://kamubis.com/decisions/SayistayFinding/5c862208-4515-4b08-8a22-b365b6347433/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/a674884b-f3d2-41fb-8f6e-9b38ea2a4f97/yevmiye-defterinde-geriye-donuk-kayitlarin-yapilmasi-ve-yevmiye-numaralarinin-bir-kisminin-bos-birakilmasi-nedeniyle-yevmiye-kayitlarinin-muteselsil-devam-etmemesi http://kamubis.com/decisions/SayistayFinding/f8b6afd4-eccb-4539-9cb8-605229df5257/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrisimil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e63db3e7-a1b5-4164-92d3-fef7d8f46914/orta-mallari-ve-genel-hizmet-alanlarina-dahil-tum-tasinmazlarin-iz-bedeli-ile-takip-edilmesi-halinde-tasinmaz-kayitlarinin-gercek-degeri-yansitamamasi http://kamubis.com/decisions/SayistayFinding/a73cfb86-2f97-455d-81a9-6fb0cdbef9f9/idare-tarafindan-ihale-edilen-bir-yapim-isinde-alt-yukleniciye-yaptirilan-is-kisimlarinin-mevzuatin-belirledigi-limitlerin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/2b1d7b70-4d4b-47cb-b1b5-b949eff8699d/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-ilgili-idareye-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/dfb6f243-d759-49d6-b499-1c3530bf3c18/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/ce1022cf-d388-49a1-a288-4680dbb09a78/belediyenin-mulkiyetinde-bulunan-tasinmazlardan-tahsis-edilenler-ile-belediyeye-tahsisli-olarak-kullandirilan-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f3df357e-7fa6-4a42-bb24-8fddb58d453d/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d4c41d0e-81fa-429a-90ee-abf80a0f9b45/toplu-ulasim-hatlarinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/315d4db8-4687-4adf-93aa-256f6398ac5f/taksi-plakalarinin-kullanim-hakkinin-ihale-yapilmadan-ve-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/66861b08-6e29-4f7b-8f0a-28d45602473d/okul-servislerinin-isletme-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/e0edb67d-64f3-48d1-8774-eacaa6c9c575/genel-aydinlatma-kapsamindaki-yerlerin-elektrik-isletme-yukumlulugunun-enerji-dagitim-sirketine-devredilmemesi-ve-bu-aboneliklerin-ticarethane-abone-grubundan-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/3f18c567-3d83-4024-b8bd-e0be592df18a/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3dd91ed7-514b-4778-b120-537ff9c55274/belediyeye-bagislanan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/266f7a23-6e4e-4c02-8dcb-29134d8b2421/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/651d1dc8-90fd-4f7d-b8a9-339983cdc39f/asgari-ucret-destek-kesintilerin-yapilmamasi-ve-turkiye-is-kurumuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/82bdff26-2a74-492a-b9f7-7a94848b3ff5/sirketin-sundugu-otopark-hizmetinden-sirket-personelinin-ucretsiz-yararlanmasi http://kamubis.com/decisions/SayistayFinding/859ec1f7-2401-459a-bf8b-74d317f05db2/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-hizmet-gormesi http://kamubis.com/decisions/SayistayFinding/ff8a1d68-16c2-4173-9f29-48babe1bfe68/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ec3214da-463a-4110-98e0-2348d1d49b7d/sirket-butcesinden-yonetim-kurulu-uyeleri-ve-yonetici-personele-yonelik-mali-mesuliyet-sigortasi-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/aa4ac5d3-cdc8-465c-a5ec-1fc585bcca8e/haklar-hesabinda-izlenmesi-gereken-tutarlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4b347e6e-04bb-4061-97e6-7070b09a8e60/personel-avanslarinin-hatali-odenmesi http://kamubis.com/decisions/SayistayFinding/221cf785-a166-4b9b-9779-527e450f760f/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/cba0efbe-9a20-4685-9ebd-c4e5e5445928/iscilere-kanunda-ongorulen-yillik-270-saati-asan-surelerde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/4bf8d22b-6d54-4527-87a4-878889db178c/yapim-isi-alimlarinda-butun-riskler-all-risk-sigortalarinin-sozlesme-ve-yapim-isleri-genel-sartnamesine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/a80ab492-217d-4b8f-85c8-d9fb475b3b86/binek-arac-kiralanmasi-hizmet-aliminin-temel-ihale-usulleri-yerine-ihale-mevzuatindan-istisna-hukumleri-kapsaminda-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/dfea3d0c-3281-487d-af76-9155502c5fe1/istisna-alimlarina-iliskin-usul-ve-esaslarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/dceac0de-d81d-4691-ae69-8276f5f75f90/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmet-alimlarini-istanbul-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak http://kamubis.com/decisions/SayistayFinding/0592163a-435b-4823-b8b3-7c83ec0c57c8/belediye-meclis-kararina-aykiri-olarak-ucretsiz-park-hizmeti-sunulmasi http://kamubis.com/decisions/SayistayFinding/933fe7c4-eecd-4e18-8ee9-bf3931995c5c/isletme-hakkinin-devri-usulu-ile-tasarruf-yetkisi-edinilen-otoparklarin-ihale-yapilmaksizin-alan-aboneligi-adi-altinda-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/a97e393d-8cc4-446e-8625-06e37c3ed755/vadesinde-tahsil-edilemeyen-alacaklar-icin-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/3292fe1e-37cf-4d8c-9652-b80af2b032a9/kiracidan-defaten-tahsil-edilmesi-gereken-kira-bedelinin-kisimlar-halinde-mahsup-usulu-ile-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/e8e7d0cd-ac5f-4a15-8655-e31a80107e00/envanter-islemlerinin-yapilmamasi-ve-demirbaslar-hesabinin-guvenilir-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/a6d3d56a-589a-4daa-8d66-60c1b7a54891/all-risk-sigorta-policelerinde-yapim-isleri-genel-sartnamesinde-belirtilen-oranlarin-uzerinde-muafiyet-oranlarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/204e52ba-c8b1-454a-88fe-8a50bf80d94f/yapim-islerinde-is-artisi-olurlarinda-gerekceye-orana-tutara-ve-sureye-iliskin-bilgilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/838ea5e6-dc79-49b5-bb24-0a749edd3606/bazi-yapim-islerinde-muayene-ve-kabul-islemlerinin-teknik-olmayan-personel-tarafindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/40173751-c6b9-4cb0-9db4-5cc00eca6df0/gecmis-yillar-olumsuz-faaliyet-sonuclarinin-donem-sonu-hatali-guncellenmesi-ve-kapatilmasi http://kamubis.com/decisions/SayistayFinding/7b1b07b5-affc-48f0-9ace-f9d1732f57a3/faiz-giderlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3ad7700a-0883-4d54-8fc7-6668c791e87d/belediyenin-ortagi-oldugu-sirketlerdeki-sermaye-payi-ile-muhasebe-kayitlarinda-yer-alan-tutarlarin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/8c99ee9d-7d2d-461e-9fbc-4b40b3c73582/kamu-ihale-kanununun-22nci-maddesinin-c-bendi-kapsamina-girmeyen-alimlarin-bu-bent-hukumlerine-gore-yapilmasi http://kamubis.com/decisions/SayistayFinding/94f2d3c1-80c9-4596-9217-5f304c4eae32/kamu-ihale-kanununun-22nci-maddesinin-a-ve-b-bendi-kapsamina-girmeyen-alimlarin-bu-bent-hukumlerine-gore-yapilmasi http://kamubis.com/decisions/SayistayFinding/264e192b-fcbf-4a29-8dfe-959d37f6a638/istisna-kapsaminda-degerlendirilemeyecek-bazi-mal-alimlarinin-istisnalara-iliskin-hukumler-cercevesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/bb7116fa-a347-4768-8a96-c4d82843840b/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ce9e4c7f-11c2-4ab9-94d6-f07dbf8444fb/ilce-belediyeleri-ile-su-ve-kanalizasyon-idaresinden-buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisinin-tahsilatinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6b0d4f56-57c7-432a-b2d1-a8bb336f52d4/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/6692d8b6-f3f0-4846-abdd-fe2891f9c9fd/buyuksehir-belediye-meclisi-karari-olmaksizin-ilce-belediyelerince-isletilen-otoparklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/56b3600b-dc79-4418-b1da-9419e4fcf222/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinda-kayitli-tutar-ile-sirketin-ticaret-sicili-gazetesinde-yayimlanan-sermaye-tutarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/93882a62-5924-4f49-9f63-d4aaad7729fa/bazi-avanslarin-mutemetler-tarafindan-mevzuatta-ongorulen-sure-icinde-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/c701990c-4c72-4f2d-ad91-847d6cdcce79/yapi-kooperatifine-borc-verilmesi-ve-kurumca-verilen-borclardan-alacaklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/f3ef4a9d-ce12-430b-8998-67935e56bd4a/tasinmazlara-iliskin-muhasebe-kayitlari-ile-envanter-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/6de4ea80-dc25-4e2e-88c7-604b295eba61/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/693e4b31-57ee-4ac0-af05-9160167308a0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/d03e2cea-577a-44cd-9bb3-66918e24d43b/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/5eb10805-83e8-4735-bac6-863d5c54357c/belirli-sureyi-gerektiren-dogrudan-temin-yontemiyle-yapilan-hizmet-alimlari-ile-yapim-islerinde-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/9fe047e7-a872-4236-973b-7e932387245d/imar-programlarinin-mevzuatta-ongorulen-sure-zarfinda-hazirlanmamasi-nedeniyle-110-oraninda-emlak-vergisi-uygulamasina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/a24c93df-56d7-4252-b8d9-35c32583f809/idareye-ait-tasinmazlar-uzerindeki-isgaller-icin-herhangi-bir-girisimde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/5e4ec758-6308-4a9b-bebf-f616f20ff01d/butun-riskler-sigorta-policelerinde-bir-kisim-risk-kalemlerinde-muafiyet-oranlarinin-sinirlarin-uzerinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1c27c09a-734c-4133-82fd-073177607f81/belediyeye-ait-tasinmazin-ihale-yapilmaksizin-meclis-karari-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/4daca8d8-d456-4387-9a64-51bdad4c6c7c/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/0ce42101-53e7-4333-b41a-769281246e99/bir-kisim-maddi-duran-varliklar-icin-amortisman-ayirma-islemlerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/f8032ac1-8388-4689-b4a7-38ae5c20f44b/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/38fc5a3d-dd10-4c54-9403-05897fc2a14d/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4df0bb29-3010-4acb-bad1-3a0a732323f6/sosyal-yardimlarin-bir-usule-baglanmadan-yapilmasi http://kamubis.com/decisions/SayistayFinding/2b8da487-aaed-4e00-8542-f5126bb2337c/odenmeyen-vergi-borclarinin-takibinde-izlenmesi-gereken-sureclerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/cd7934d3-cc86-4e54-99da-e1c445e4623b/idare-tarafindan-uretilen-bitumlu-sicak-kaplama-binder-ve-asinma-imalatlarindaki-bitum-miktarinin-tutarsiz-olmasi http://kamubis.com/decisions/SayistayFinding/2442170c-b664-448a-a5f1-0ec4665f3b49/cevre-temizlik-vergisi-bina-gruplarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/dc5d8c78-e2dc-493b-a9f4-73ab54a47b1f/butce-emaneti-odenmelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/80ff7025-8e06-4b6e-9f28-d2aee22ccddf/bazi-yapim-islerinde-odemeye-esas-olcumlerin-birim-fiyat-tariflerine-uygun-yapilmamasi-ve-ayni-is-icin-ihale-dokumaninda-farkli-birim-fiyatlar-kullanilmasi http://kamubis.com/decisions/SayistayFinding/206c3cf3-3eea-4248-be65-ced6d31330d9/yapim-islerinde-yeni-fiyat-olusturma-sureclerinin-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/f2ec3a7a-5439-4963-abc8-9acc39414caa/yapilan-imalatin-kisa-surede-bozulmasi-yapim-islerinde-teknik-sartnameye-uygun-olmayan-malzemelerin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/89dc7ef5-4cc7-49c7-879c-bb9cba315ad8/hukuki-dayanak-olmadan-yapim-isinin-feshedilmesi http://kamubis.com/decisions/SayistayFinding/1fb32fba-46fb-4281-ac02-5ecf1b8199e2/idareye-aktarilan-muze-paylarina-iliskin-hatali-muhasebe-kayitlarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/d251a8fd-8217-421a-8252-402b9b3ef80d/yapim-isi-ihalelerinde-is-sagligi-ve-guvenligine-dair-gorevlendirmelerin-gec-yapilmasi-veya-hic-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e14e1493-0073-4e54-88ee-f9827324fb5b/altyapi-calismalari-sonrasinda-is-bitim-ilisigi-kesildi-belgesinin-aranmamasi http://kamubis.com/decisions/SayistayFinding/cc825103-5f91-4290-abee-e9941bc07c08/idarece-toplanan-asfalt-kiriklarina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/42158248-a451-4fc4-998d-4dfdf6433bd6/satin-alma-suretiyle-temin-edinilen-bazi-tasinirlarin-demirbaslar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f12cbaae-ee7f-4205-980f-8b396377711e/gecici-kabulu-yapilan-yatirimlarin-ilgili-varlik-hesaplarina-aktariminin-kesin-kabul-islemleri-sonrasinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/d719bc9e-bba1-420a-9804-7ed5befed592/bazi-kira-alacaklarinin-gelirlerden-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/62b4c8a4-6f73-4e3d-baf5-6800ffa1ef0d/tahakkuk-kaydi-bulunmayan-kisi-borcu-tahsilatlarinin-kisilerden-alacaklar-hesabindan-cikisinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/f00606b6-5449-42c9-92b1-bf7c935b0ad5/belli-bir-sureyi-gerektiren-muhtelif-dogrudan-temin-islerinde-sozlesme-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/9c38c9a0-c13e-459b-8b14-afef818420f4/kent-mobilyalarinin-isletmeciligine-iliskin-sozlesme-devrinin-gecersiz-olmasi http://kamubis.com/decisions/SayistayFinding/1bb64b3e-9c0b-48ea-9dac-eb1800d6ae37/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1be93553-1e84-4f2e-9e91-4d7271656916/otopark-bedellerinin-otopark-hesabi-disinda-bir-hesapta-toplanmasi-ve-paranin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/05a88e47-71a4-45ec-8bec-33b69d836291/odenek-aktarmasi-gerceklestikten-sonra-yetkili-merciden-kararonay-alinmasi-veya-hic-alinmamasi http://kamubis.com/decisions/SayistayFinding/61b64820-4991-4200-8bd3-667c35b1d40d/kres-yurt-ve-spor-tesislerinin-isletilmesine-yonelik-faaliyetler-nedeniyle-katma-deger-vergisi-mukellefiyeti-tesis-ettirilmemesi-ve-indirilecek-katma-deger-vergisi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/500fceb8-3a34-4262-9b5b-ff06c4a6e414/sosyal-yardim-kartlarinin-tek-yetkili-saticisi-konumunda-olan-belediye-sirketi-yerine-diger-bir-belediye-sirketinden-saglanmasi http://kamubis.com/decisions/SayistayFinding/1afe6a89-c8f4-4b31-865f-8deeeb86818e/idareye-ait-arac-muayeneleri-icin-harcama-yetkilisi-mutemedine-verilen-kredilerle-ilgili-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/2c6bb530-89be-4f6d-b1d6-cbbf3996b5c2/mukelleflerince-odenmeyen-damga-vergilerinin-idare-tarafindan-sorumlu-sifatiyla-vergi-dairesine-odenmesi http://kamubis.com/decisions/SayistayFinding/2f060933-66e4-44db-abbb-97b3366bd38d/bazi-mal-ve-hizmet-alimina-ait-faturalarin-zamaninda-odenmemesi-nedeniyle-gecikmeye-dusulmesi http://kamubis.com/decisions/SayistayFinding/59399880-33e4-44fd-a669-2750c642287b/idare-aleyhine-sonuclanan-davalara-iliskin-ilamlarin-gereklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-icra-masraflari-ve-faiz-giderleri-odenmesi http://kamubis.com/decisions/SayistayFinding/3aff0c08-e332-4388-b594-c6a042fef073/idare-tarafindan-kiraya-verilen-veya-son-3-yilda-gecici-kabulu-yapilan-yapilardan-bazilarinin-yapi-ruhsati-veveya-yapi-kullanma-izin-belgelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b35c4e53-1caa-4be5-a023-5ecb51032e0a/sosyal-tesislere-iliskin-bazi-islemlerin-mevzuatin-gerektirdigi-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7120dece-cd47-4eb3-8d7f-eb1dd5e515d2/butce-ici-isletmelere-iliskin-meclis-karari-ve-bakanlik-izninin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/18819f8a-0025-4405-bc7e-218db7438404/butce-emanetleri-hesabinin-kullanimina-iliskin-hatalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4d0be4dc-2239-43a4-b4b0-d4bb86726685/idarede-gecici-gorevlendirilen-ogretim-uyelerinin-kendi-kurumlarinin-izni-olmaksizin-baska-yerlerde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/9964b6eb-7bbc-4474-9130-f34de4dfdd47/gecici-gorevlendirmelerin-suresiz-hale-getirilmesi http://kamubis.com/decisions/SayistayFinding/77cfec97-21ae-46be-84a7-85e00e56d170/gorev-ve-yetki-tanimi-belli-olmayan-daire-baskanlarinin-atanmasi http://kamubis.com/decisions/SayistayFinding/02c5ce97-82cc-4fd2-bc60-cf9534189905/daire-baskanligi-kadrosunun-sinavsiz-yukselme-araci-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/669d09ad-d511-4c2f-9366-d9fcfdfde7a5/belediyenin-ortagi-oldugu-sirketlerde-idareyi-temsil-eden-yonetim-kurulu-uyeliginin-usulune-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/eced729d-1dff-4064-a63e-592ad3edebe4/ispark-as-tarafindan-isletilen-otoparklarin-ruhsatsiz-sekilde-faaliyet-gostermesi-ve-park-eden-araclar-icin-sigorta-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/b97518b7-5334-4e8e-8a5b-fd5c3347b457/isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunan-isletmelere-kapatma-cezasi-verilmemesi http://kamubis.com/decisions/SayistayFinding/323eb19e-a1a8-45e9-9470-8bc2bf9f7b33/mevzuati-geregi-tahsil-edilen-eglence-vergilerinden-verem-savas-dernegi-ve-darulacezeye-gonderilmesi-gereken-tutarlarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/5e920554-054b-4b80-9c58-18a29d784d7d/mevzuata-aykiri-olarak-dogrudan-temin-ve-pazarlik-usulu-ile-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/9f1f65d4-77df-4283-81b4-3fef98a281fb/idare-tarafindan-kiraya-verilen-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/0f7144af-f5b8-4573-ac23-4862bef7f538/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/b2a4b3f6-e9f9-4a09-b5fc-6be72bd08616/cevre-temizlik-vergisi-paylarinin-cop-imha-tesislerinin-kurulusu-icin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/38fd17c4-b49a-4c34-b20e-6a016d30e570/zemin-acma-izni-ve-toprak-hafriyati-harcinin-bazi-ilce-belediyeleri-tarafindan-mukerrer-sekilde-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/f447cf19-ede2-421a-a089-27f76c444aba/hazineye-ait-tasinmaz-mallarin-satis-bedellerinin-tahsil-edilen-kismindan-ilce-belediyeleri-fon-hesaplarina-aktarilmasi-gereken-tutarlarin-sehven-idare-hesaplarina-aktarilmasi http://kamubis.com/decisions/SayistayFinding/6041981d-98ff-48e4-ab7c-9a07a3dacccb/yapi-ruhsati-asamasinda-ilce-belediyelerince-tahsil-edilmesi-gereken-otopark-bedellerinin-idarece-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/0ede0cfc-0491-461a-ab7c-70f71bb504ae/asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/d0d56ae0-ad74-4ba2-b62a-2798baa0dc24/kalkinma-ajans-payinin-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7b6e3140-8d0f-4f70-9431-c00ab092a54b/yangin-sigorta-vergisinin-eksik-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/a10fc2b8-7399-42ca-9b1f-08b3af155bce/maas-ve-ucret-hesaplamalarinda-gelir-vergisi-ve-sigorta-prim-matrahinda-hatalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/234a42b6-d90e-4dfe-a46b-bf2cb7b0e826/kurumun-gorev-ve-sorumluluk-alani-disinda-harcamada-bulunmasi http://kamubis.com/decisions/SayistayFinding/fb2f6856-90e2-41ca-b4d2-d43b367034e3/yol-ustu-arac-park-yerleri-isletilmesinden-saglanan-gelirlerin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/66911e40-658b-4eff-ab7f-837b269c2b6d/muze-paylarinin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/dd2c5a56-2f40-4056-98d9-43aa3dd2ff2e/ilce-belediyelerinin-tasarrufunda-veveya-sorumlulugunda-olan-yerlere-iliskin-gecis-hakki-bedellerinin-idarece-tahsil-edilmesi-ve-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c05978c3-a65a-4bfb-aa63-124213b70a98/eglence-vergisi-paylarinin-ilce-belediyelerine-duzenli-sekilde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3bcec559-539a-4f28-bbb7-28649fee2f5a/altyapi-kazi-calismalarindan-elde-edilen-zemin-tahrip-bedeli-ve-ruhsat-harclarinin-ilgili-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/02f6a162-a06a-44dd-b170-e96fd280a93f/yagmur-sularinin-uzaklastirilmasiyla-ilgili-harcamalarin-iski-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9152aa65-0646-48c0-908b-ae326d043bfd/hafriyat-sahalari-isletme-gelirlerinden-bazi-ilce-belediyelerine-pay-verilmesi http://kamubis.com/decisions/SayistayFinding/9e892090-c1ce-46f4-a2a6-a3a3f486a959/bazi-ilce-belediyelerince-idareye-gonderilmesi-gereken-cevre-temizlik-vergisine-iliskin-paylarin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/da7255dd-5b72-49f6-98bd-c3f33e29b18f/idarenin-istiraklerinden-yapilmasi-gereken-gelir-tahsilatlarinin-yeterli-duzeyde-gerceklesmemesi http://kamubis.com/decisions/SayistayFinding/58ab0ea2-4bd7-408c-8c91-5a4cd3a1309a/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57382d5a-3c10-479d-b051-e6d5dad74fff/tellallik-harci-gelirlerinin-ilce-belediyelerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/de81fafd-983b-4f23-8164-04e2c09dc562/organize-sanayi-bolgeleri-tarafindan-tahsil-edilen-ruhsat-harc-bedellerinin-belediyeye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/8ac8c1f5-2cd6-4b59-86d1-ff27a738168c/idareden-ruhsat-veya-izin-alma-zorunlulugu-bulunmayan-isyerlerinden-isyeri-acma-izni-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9d4ea240-9a52-4e2d-9c9e-f50716a84839/hidrolik-kaynaklara-dayali-elektrik-uretim-lisans-harclarinin-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/761ca4e7-34bb-42bc-8c70-6c22238416c0/gecici-olarak-uygulanmasi-gereken-isgal-harcinin-surekli-hale-getirilmesi http://kamubis.com/decisions/SayistayFinding/bb089228-82e4-49f2-ac61-1c9d7cb53e02/bazi-idari-para-cezalarinin-tahsili-icin-gerekli-yasal-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b043c22a-f7b5-4180-b7e6-842bcd6e8d36/harc-konusu-olan-hizmetlerden-ayrica-ucret-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/a5af5f49-5241-4e39-b7c9-41044a624eec/idare-tasinmazlarinin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/42fc7f93-e010-4dcd-8877-a1d5e325956b/idarenin-mulkiyetindeki-sebze-ve-meyve-hallerinde-bir-kisiye-birden-fazla-is-yerinin-kiralanmasi http://kamubis.com/decisions/SayistayFinding/b1f63550-1532-4106-97f8-ee5fb6cfc81a/buyuksehir-belediyesine-ait-lojmanlarin-tahsisine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/efae25a9-959f-4479-85d4-87b4d7f9ca9b/idarenin-gecekondu-kanununa-iliskin-yukumluluklerini-yerine-getirmek-adina-ayrilan-konutlarinin-bircogunun-bos-tutulmasi-ve-bos-tutulan-konutlarin-aidat-ve-diger-ortak-giderleri-icin-belediye-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/6a15cdaa-90bf-4847-9e00-a1b82920b35e/mulkiyeti-idareye-ait-tasinmazin-ilce-belediyesi-tarafindan-isgal-edilerek-ticari-faaliyette-bulunulmasi http://kamubis.com/decisions/SayistayFinding/ca0ccb1b-5cf3-40ae-a7af-a0ad9c522e60/idarenin-gorev-ve-sorumluluklari-kapsaminda-olan-yol-ustu-otopark-isletmeciligi-yetkisinin-bazi-ilce-belediyelerine-ait-sirketler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6cb1ca58-75c3-40e0-8bd0-2da0e45a1618/bazi-haklar-ile-tasinmazlarin-ihale-yapilmaksizin-belediye-sirketlerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/2bdc4984-254c-45ab-ac0c-f4d2096be052/idarenin-mulkiyetindeki-otoparklarin-isletme-hakkinin-ihale-yapilmaksizin-ve-herhangi-bir-meclis-karari-alinmadan-idarenin-istirakine-devredilmesi http://kamubis.com/decisions/SayistayFinding/4398eab2-fd9e-4bd5-b921-bc8cd81c9f87/biyometanizasyon-tesisi-isletme-hakkinin-meclis-karari-olmaksizin-ve-ihale-edilmeksizin-devredilmesi http://kamubis.com/decisions/SayistayFinding/cee29407-8c8a-421e-a9d7-e2198d498798/kati-atik-tesislerinin-isletme-hakkinin-devrinde-idare-ciro-paylarinin-dusuk-belirlenmesi http://kamubis.com/decisions/SayistayFinding/564e37be-5037-4114-b2b6-549779ef23be/kati-atik-tesislerindeki-yenilenebilir-enerji-kaynaklarindan-elde-edilen-karbon-emisyon-azaltim-kredilerinin-satisindan-idareye-pay-verilmemesi http://kamubis.com/decisions/SayistayFinding/84fb676d-8f8f-444d-94a7-c0680aba57df/bazi-iskelelerin-isletme-hakkinin-devrine-iliskin-alinan-meclis-kararinin-alt-kiracilara-iliskin-hukumlerinin-rekabeti-engelleyici-nitelikte-olmasi http://kamubis.com/decisions/SayistayFinding/71035ad3-ea08-442e-9f50-b51bf5be45bc/deniz-tasimaciligi-alanindaki-kullanim-haklarinin-devrine-iliskin-islerde-mevzuat-ve-sozlesme-hukumlerine-uyulmamasi-ve-gerekli-cezai-mueyyidelerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/d9b40c01-c9a8-460f-aefc-cb2482b44fc3/ozel-deniz-tasimaciligi-kapsaminda-faaliyette-bulunan-deniz-motorlarina-ihalesiz-ve-suresiz-olarak-plaka-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/923fff4d-448b-467f-8ee0-3285fa951812/ogrenci-ve-personel-servislerine-ihalesiz-ve-suresiz-plaka-verilmesi http://kamubis.com/decisions/SayistayFinding/0d9df748-e0e9-475d-b5ad-52d93644f13d/ticari-taksi-ve-dolmus-plakalarinin-kullanim-hakkinin-verilmesinde-hatali-tahsis-islemlerinin-duzeltilmemesi http://kamubis.com/decisions/SayistayFinding/5fa6f74e-4d47-4727-b4ab-2b1a4292010b/ucretsiz-seyahat-kapsaminda-herhangi-bir-maliyete-katlanmayan-ozel-halk-otobuslerine-gelir-destegi-odemesinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/dc1d40cf-1e8b-4034-8bc8-0b72731ec0a4/toplu-tasima-hizmetlerinde-kullanilan-istanbulkartin-usulsuz-kullanimina-iliskin-yaptirimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/458531fb-94f7-4688-b51c-df2a27cb9460/toplu-tasima-hizmetlerinin-ihalesiz-olarak-ozel-halk-otobusleri-sirketleri-ve-diger-ulasim-sirketleri-ile-dogrudan-sozlesme-yapilarak-gordurulmesi http://kamubis.com/decisions/SayistayFinding/63253f4e-09f5-4c03-ba62-6367d085f8e3/kiraya-verilen-tasinmazlarin-kiraci-tarafindan-sigortalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6fdfaedf-2043-45b1-9703-34c1450a02fd/kiraya-verilen-tasinmazlarin-kira-sureleri-sona-ermesine-ragmen-tahliye-edilmemesi-ve-sozlesme-surelerinin-ihale-yapilmaksizin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/f6a58bb2-0283-4743-a07d-491c70ff9d4a/idarenin-mulkiyetinde-veya-tasarrufundaki-tasinmazlardan-kiraya-verilen-irtifak-hakki-tesis-edilen-veya-tahsis-edilen-tasinmazlarin-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/30eb07bb-4e80-47c4-9fbb-5cbf5dca67da/reklam-alanlarinin-isletilmesi-isleri-ve-bazi-tasinmazlarin-kiralama-ihalelerinde-ihale-dokumaninda-rekabeti-kisitlayici-hususlara-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/ea8b70a9-bbd6-4351-80cd-977660efbd05/idarenin-hukum-ve-tasarrufu-altinda-olan-ve-imar-planinda-yesil-alan-ve-park-olarak-kamunun-kullanimina-birakilan-yerlerin-ozel-siteler-tarafindan-isgal-edilmesi-ve-isgallere-sureklilik-kazandirilmasi http://kamubis.com/decisions/SayistayFinding/0b66b141-e2aa-4937-a4fb-2bfa09256551/tarihi-degeri-ve-onemi-olan-harbiye-cemil-topuzlu-acik-hava-tiyatrosu-ve-yerebatan-sarnicinin-usulsuz-sekilde-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/398a5313-a8bc-4a51-93f1-d3e838aa7cc2/taksi-duragi-yerlerinin-bedel-alinmadan-ruhsatsiz-sekilde-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6aceea7d-ce9d-4451-b2d8-18a846f297e3/park-alani-olarak-meclis-karari-alinan-tasinmazin-idarece-satilmasi http://kamubis.com/decisions/SayistayFinding/514d61ab-a519-4afb-85c5-39249bbe4689/trampa-yoluyla-kamulastirma-isleminde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/00ae29f4-1214-4943-9815-408332e67657/ihale-sonuclarinin-ongorulen-surede-kamu-ihale-kurumuna-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/87e85451-8b31-4e38-be0f-c421a2434940/fiyat-disi-unsur-ile-puanlama-yapilarak-ihale-edilen-islerde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/d14d85ad-36c4-48d5-962e-1efdac769cd9/kurumda-gorev-yapan-kadrolu-iscilerin-ucretli-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/81bcccd4-bb35-42d4-914e-0dfceb5cdf5f/idarece-imalatlardan-cikan-moloz-ve-hafriyatlarin-dokum-kontrollerinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/9cc565a4-844e-4e88-b0c0-26efba95dbc4/bazi-islere-ait-hak-edislerin-odenmesinde-vergi-ve-sosyal-guvenlik-prim-borcu-olmadigina-iliskin-belgenin-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/c5188f2f-5d22-48e1-943a-3916d1bac6d7/alt-yuklenici-sozlesmelerine-iliskin-gerekli-kontrollerin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/a6a532a2-228a-4d7b-9e1b-5ddc5335c688/gecici-ve-kesin-kabul-islemleri-arasindaki-surenin-teminat-suresini-asacak-sekilde-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/0e2b5129-076d-492f-8cb9-cd221886dccc/ust-yonetici-onayi-olmaksizin-ertesi-yila-gecen-ihalelere-cikilmasi http://kamubis.com/decisions/SayistayFinding/237a6b72-610f-4712-9e13-94e4a256586f/gelecek-yillara-yaygin-yuklenmelerde-mahalli-idareler-secimini-asan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/6649f7c3-b407-4b9a-a393-b9350da25ca0/birim-fiyat-ve-standartlar-sube-mudurlugunun-gorev-alaninin-buyuksehir-belediyesinin-tum-birimlerini-kapsar-hale-getirilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/7e8af221-c6f8-4579-872a-2013b7e7c1c6/mal-alimlarina-iliskin-muayene-kabullerde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4fbe90d8-616f-485c-ac00-f97f2ab8ca20/akaryakit-ve-secici-katalitik-indirgeme-sivisi-mal-alimi-ihalesi-kapsaminda-muhtelif-islerin-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/b812ff8d-474f-4b34-b1ad-1b5158663484/ihale-kapsaminda-alinan-mallarin-idare-kayitlarinda-resmi-depo-olarak-sayilmayan-yerlerde-muhafaza-edilmesi http://kamubis.com/decisions/SayistayFinding/68c1cb01-d63f-429a-a46a-c9afe36b3d11/kent-mobilyalari-alim-ihalesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/99bd4e1f-662b-4fc6-b7f1-4b13a921df07/spor-tesislerinin-isletilmesi-ihalesi-ile-ilgili-olmayan-islerin-ihale-kapsaminda-alinmasi-ve-teknik-sartnamenin-acik-ve-anlasilir-olmamasi http://kamubis.com/decisions/SayistayFinding/7b138210-acb3-494e-b649-6c5ee73274e9/sinyalize-kavsak-isi-ihalesinde-sozlesme-imzalanmadan-once-yapilan-islerin-ihale-kapsaminda-odenmesi http://kamubis.com/decisions/SayistayFinding/b7802ab1-cb76-40cf-a45d-80995b5e69d3/universite-ile-belediye-arasinda-yapilan-protokole-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b37cdec4-bc1c-49cc-aad2-6a4eacba85c0/on-farkli-istirak-sirketten-dogrudan-temin-personel-hizmet-alimi-yapilmasi-ve-personel-arasindaki-mali-ve-sosyal-hak-dengesinin-korunamamasi http://kamubis.com/decisions/SayistayFinding/8329e25f-b4b0-49b9-8580-0d466dab99c0/bazi-hizmet-alimi-ihalelerinde-yer-alan-personelin-mevzuata-ve-ihale-dokumanina-aykiri-calistirilmasi http://kamubis.com/decisions/SayistayFinding/4197816a-3dc1-49a2-bfc3-ab4dc09079ae/696-sayili-khk-kapsaminda-gerceklestirilen-dogrudan-hizmet-alimlarinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/70e913ff-30cd-444e-aab0-d2f8c827c9ea/idare-sirketinden-saglanan-personel-calistirilmasina-dayali-hizmet-alimlarinda-ihale-dokumaninda-personel-sayisina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/702dcaa7-37ed-4f6a-a5df-ce234449f2b8/kulturel-etkinlikler-ve-halkla-iliskiler-sube-mudurluklerinin-torba-ihalelerinde-ihale-mevzuatindaki-hukumlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9a88555d-6cb3-443b-b095-283c5d2c373b/danismanlik-hizmet-alimlariyla-hazirlatilan-projelerin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3554a22d-8b8f-4574-8cbe-eef524f9bf79/meclis-karari-olmaksizin-ilce-belediyesine-ait-yapim-isinin-bedelsiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/181b7efe-2771-4bee-be2a-b7d19db9c6db/tarihi-ve-kentsel-sit-alanina-izinsiz-yapi-yapilmasi http://kamubis.com/decisions/SayistayFinding/f8a53852-c576-44d1-8121-af7ab5659913/tasfiye-edilerek-kesin-hesabi-yapilmayan-isler-icin-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/8d16900c-6cd2-449c-9a74-dcd19e92c415/yuklenicinin-yaklasik-maliyete-kiyasla-cok-yuksek-fiyat-teklif-ettigi-is-kalemlerinde-asiri-is-artisi-yapilmasi-ve-dusuk-fiyatli-islerin-hic-yapilmamasi-veya-az-yapilmasi http://kamubis.com/decisions/SayistayFinding/d0ec636e-21ea-45f7-89c3-a387044d9bdd/yeni-birim-fiyat-uygulanan-islerde-poz-onayi-alinmadan-imalatlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/1688c6e5-a2df-4434-aef5-c0fec9d7389a/yeni-birim-fiyat-olusturulmasinda-birim-fiyat-teklif-cetvelinde-yer-alan-ve-analizi-yapilmamis-benzer-pozlarin-kiyasen-uygulanmasi http://kamubis.com/decisions/SayistayFinding/a5be21b1-5ecf-4fb5-8a6d-741c94f41f03/uygulama-projesi-hazirlanarak-ihalesi-gerceklestirilen-yapim-islerinde-isin-yapilmasi-sirasinda-proje-degisikliklerine-gidilmesi http://kamubis.com/decisions/SayistayFinding/ec6db6b9-0c2f-46db-af59-c1a4a6bb2294/bazi-yapim-islerinde-gerekli-mulkiyet-islemleri-yapilmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/312ec0c6-a795-4206-9378-b8c89cfe9596/bazi-yapim-islerine-iliskin-sozlesmelerde-hatali-duzenlemeler-bulunmasi http://kamubis.com/decisions/SayistayFinding/5dc550f4-24a9-40da-bc73-5cae4238c0f3/bazi-yapim-isi-ihalelerinde-projesinde-yer-almayan-imalatlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/a6256ca1-f231-4ab2-9d8c-bfa22814754b/serimi-yapilan-asfalt-islerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1d0b41a4-590a-4337-92f4-b5c920734a76/yol-bakim-ve-alt-yapi-koordinasyon-daire-baskanligi-tarafindan-yapilan-bazi-ihalelerde-hatali-uygulamalar-olmasi http://kamubis.com/decisions/SayistayFinding/98d69639-4b40-4c63-87d9-f39ae216a422/yapimi-gerceklestirilen-bazi-islerin-gecici-kabulleri-yapilmadan-ve-teslim-tutanaklari-olmadan-isletmeye-acilmasi http://kamubis.com/decisions/SayistayFinding/df4cb4a3-4335-4986-bf65-282546470c7b/bazi-yapim-islerinin-farkli-yapim-ihaleleri-kapsaminda-tamamlatilmasi-ve-bu-yontemin-genel-bir-usul-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/42fc79e8-d3a0-4d66-b171-12835d16b447/dolmabahce-levazim-baltalimani-hatti-karayolu-tunelleri-muhendislik-hizmet-alim-isi-ihale-dokumaninda-teklif-bedeli-artirici-hukumlerin-bulunmasi-ve-bu-hukumlerin-gerceklestirilmesine-iliskin-herhangi-bir-kontrolun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e756344d-adf1-49a4-80a4-42930150c036/park-alanlarinda-cesitli-dernekler-tarafindan-isgallerin-olmasi http://kamubis.com/decisions/SayistayFinding/9dc2515c-029b-43de-8524-9ec497f29f1f/stadyum-ve-spor-salonlarina-ait-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/54dcce29-62b4-42e8-83f4-c71c22fce451/duzenleme-ortaklik-payi-uygulamasi-disinda-kalan-ve-belediyeye-terk-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/6c815592-1e4e-4d28-ad08-e88d654e2b94/zemin-alti-otoparklarinin-binalar-hesabinda-izlenmesi-gerekirken-yeralti-ve-yerustu-duzenleri-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/e40ad0e7-a3ad-4085-889b-f317586deccc/pesin-satisi-yapilan-tasinmazlarin-diger-faaliyet-alacaklari-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/5ed47231-c4e8-4485-9513-d4251ccff4b3/isletme-hakki-devredilen-ve-irtifak-hakki-kurularak-hizmet-imtiyazi-saglanan-tasinmazlarin-bazilarinin-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/51970c7a-d43a-41be-b0ad-f1f6780ade26/kiralik-binalara-yapilan-harcamalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c75ea82c-9d5b-40a9-86d2-4ed8bd1563a8/hasar-karsiliklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9d78f400-d056-4a2b-9d4b-99b97179abfb/danismanlik-hizmet-alimiyla-edinilen-planprojelerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/475e2625-62b3-4428-b1fb-8c1591263970/mali-kuruluslara-yatirilan-sermayeler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a299d4ea-b84b-40e4-ae82-7d50f839707b/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/38f662e3-0082-4990-886f-ebb8f50823cc/idarenin-yapim-isleri-kapsaminda-odemesi-yapilan-kdv-tutarlarinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/895f4805-4271-41bb-b1ca-864715512381/kullanim-olanagi-kalmadigindan-hurdaya-ayrilan-tasinirlarin-elden-cikarilacak-varliklar-hesabi-kullanilmadan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/73bba63e-7d30-4de9-9526-489284291812/kullanim-omru-bir-yilin-uzerinde-olan-demirbaslarin-duran-varliklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/934fb609-8f0b-467c-a24f-345b0d8aac05/parasal-limitler-dahilinde-yapilan-mal-alimi-hizmet-alimi-ve-yapim-islerinde-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/2e87adde-7086-4a21-a382-95513f7e7f32/bagli-kurulustan-alinan-borc-tutarlarinin-kamu-idarelerine-mali-borclar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/18745be4-29d0-44fa-a0c4-81e4a94dbce4/yasli-bakim-merkezi-icin-yeterli-iscilik-bildiriminde-bulunulmamasi-nedeniyle-sosyal-guvenlik-kurumuna-fazladan-prim-odemesinde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/aab5d4cb-7c79-4c4d-9904-cdd0ba4bfc43/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ee7a6f68-552a-4fda-ad7f-51ef7fe42111/alt-yukleniciye-yaptirilan-is-kisimlarinin-mevzuatin-belirledigi-oranlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/78823ad2-b6af-45f2-9f10-b9a3b931ab46/belediyenin-elektrik-tuketim-giderleri-icerisinde-bazi-aboneliklerin-faturalarinda-reaktif-tuketim-bedelinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/c4b28c17-499a-4511-8f83-d71209c49152/lutfu-yuksel-yasli-bakim-merkezi-elektrik-aboneligi-faturasinda-reaktif-tuketim-bedelinin-yer-almasi-ve-yapim-asamasinda-is-yapan-taseronlar-tarafindan-tuketilen-elektrik-bedelinin-butceden-odenmesi http://kamubis.com/decisions/SayistayFinding/50c541cc-3796-482d-be62-680770d0a01f/acik-ve-kapali-otoparklardan-bazilarinin-buyuksehir-belediyesi-tarafindan-ruhsatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/a9bc41bb-f873-40da-a180-aa2693c6dc5b/belediyenin-faaliyet-ve-calismalarinin-tanitimi-amaciyla-yaptirilan-bilboard-ve-isikli-sehir-afisi-ilanlarinin-eskisehir-buyuksehir-belediyesinden-teklif-alinmaksizin-tarifeye-bagli-odeme-kabul-edilerek-bir-firmaya-harcama-talimati-ile-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/98333466-1a50-489e-822a-ab0d41f0f600/belediyenin-faaliyet-ve-calismalarinin-tanitimi-amaciyla-yaptirilan-bilboard-ve-isikli-sehir-afisi-ilan-bedellerinin-odenmesi-ile-hatalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9b14768d-0cf8-4832-965b-d12a8f5f87f7/ilan-ve-reklam-vergisinin-hesaplanmasina-iliskin-bildirimlerin-usulune-uygun-doldurulmamasi-ve-bildirimler-ile-ilgili-mahallinde-herhangi-bir-tespit-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6140fc12-fdb0-4a3a-bbfd-647b7d3814d0/odeme-emri-belgesine-sadece-harcama-talimati-eklenmek-suretiyle-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/3c3df743-3d89-4b0a-9d12-8fcd88dc0b19/belediyenin-belediye-kanununda-yer-almayan-ve-baska-bir-kanun-ile-de-belediyeye-verilmemis-olan-bir-gorevi-yapmasi-ve-bu-gorev-ile-ilgili-odemede-bulunulmasi http://kamubis.com/decisions/SayistayFinding/f8584dcb-e671-426e-a08f-c383df224546/belli-sureyi-gerektiren-mal-hizmet-ve-yapim-isleri-kapsamindaki-dogrudan-temin-alimlarinda-sozlesme-imzalanmamasi-ve-alimi-yapilacak-ihtiyacin-niteliklerinin-ilgili-dokumanlarda-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/f97ca2aa-7145-4acf-a5a1-f8d5b3e23263/kres-hizmetine-ait-gelirlerin-giderleri-karsilamamasi http://kamubis.com/decisions/SayistayFinding/d9caf95c-cfc8-4aac-9507-87bfa44e4aa1/belediyenin-butce-ici-isletmesinin-muhasebe-islemlerinin-ucret-odenmek-suretiyle-disaridan-bir-muhasebeci-ile-yurutulmesi http://kamubis.com/decisions/SayistayFinding/90645a77-1d1d-4996-b0d1-c603a7b39df1/isletme-hakkinin-devri-niteliginde-olan-kiralamalar-uzerinden-katma-deger-vergisi-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/6a8fdb31-5515-4cbd-b311-b61a8436059e/tahakkuka-alinma-sirasina-gore-odeme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/699f5fc6-8761-4d92-bb66-8d7347602391/asgari-ucret-destek-primi-tutarlarinin-issizlik-sigorta-fonuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/63af797f-d45c-4ee0-b07a-a5787da943fb/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/525c521a-003f-4c94-b3b1-12c15dcd3f5c/hayvan-bakimevleri-kurulumunun-henuz-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/c977de95-4b77-4975-81e8-e6bb31c613b6/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3531bdaf-425e-42e2-af71-b5fd84dbcabe/yol-kaldirim-gibi-yerlerdeki-led-ekranlarin-sermayesinin-cogunlugu-belediyeye-ait-olan-sirkete-ayni-sermaye-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/f70c1dbd-76b7-4034-b109-5ab376096344/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8ffbea77-482c-4979-bfbf-47039eb9a3a4/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/56404d70-240e-4c8b-889c-9df8e66d7dab/tasinmazlara-iliskin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/bf7bde01-7d77-4812-9e7d-b23d51f4e3ac/hayvanlari-koruma-kanununda-ongorulen-idare-yukumluluklerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/572f40ec-d7a5-4412-a73a-792d32cdcb06/su-abonelik-guvence-bedellerinin-turkiye-istatistik-kurumu-tarafindan-aciklanan-tuketici-fiyat-endeksine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/bd0aca0f-e53e-460c-b4b9-8165cc87fc31/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi http://kamubis.com/decisions/SayistayFinding/92bb3cb4-2fdc-406f-8a98-6b9bfd46a941/yapim-isi-kapsamindaki-butun-riskler-sigortalarinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/77421a92-3382-4be8-8bdd-878eb8b051b9/bazi-yapim-isleri-icin-gecici-ve-kesin-kabul-islemleri-arasindaki-surenin-teminat-suresini-asacak-sekilde-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/9af64409-3994-4ee5-a8a0-e57cc07595d6/ihaleler-kapsaminda-alinan-gecici-teminat-mektuplarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/cd57667d-2341-4b02-bc71-261a80f4b349/idare-tarafindan-duzenlenen-imar-planinda-konut-alani-olarak-belirlenen-yerin-kiralanarak-otopark-alani-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/aff46689-50a4-4755-8e2d-92438bcb12de/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/6b966ac5-7927-4b17-a230-530b01c99c6e/sayistaya-verilmesi-gereken-bilgi-ve-belgelerin-eksik-gonderilmesi-ve-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/f0196f42-73bf-4d78-8fc4-b89821ee68c0/basina-destek-amaciyla-alim-yapilmasi-ve-bu-durumun-tasarruf-tedbirlerine-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/c4d86264-b65e-44fb-bcb3-ded66d32f5e2/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/5d6539c2-053c-4339-ada0-536df73b3bc6/sosyal-denge-sozlesme-suresinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/b7895422-db74-4df0-bfb1-b9a9618f7f32/belediye-sirketi-personeline-zabita-memurlugu-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/b5019533-b1a2-4f18-952b-4c1e5c152025/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8efae6ce-308c-44bd-ab3e-6ea720174a5a/ilce-sinirlari-icinde-faaliyette-bulunan-bazi-isyerlerinin-cevre-temizlik-vergisi-mukellefi-olmamasi http://kamubis.com/decisions/SayistayFinding/fabc0ad2-aaab-4c57-8770-f891445656d0/ilan-ve-reklam-vergisinin-tahakkuk-ve-tahsilatinin-saglikli-bir-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/92ca2f88-68be-4d33-8b39-637eea68d8b2/pazar-yeri-tahsis-ucretinin-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58bb8175-94bd-4e61-a718-389856844350/asansor-periyodik-bakim-ve-kontrol-ucreti-idare-payinin-belediye-meclisince-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/774d9b98-1525-4322-b285-d5a17f17d248/hafriyat-topragi-ile-insaat-ve-yikinti-atiklari-ile-ilgili-ucretin-belirlenmemesi-nedeniyle-kurumun-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/554c70e9-91c0-4cae-9399-5d18eafaa89d/dogrudan-temin-yontemiyle-yapilan-alimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/855f7424-9316-4253-b828-fc95ded911b6/kiraya-verilen-yerlerde-sozlesme-sartname-ve-mevzuata-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/bc537b5c-0af4-46cb-9680-b47433e65020/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/10b94037-63e6-4e6a-865a-ca0b7f82af9e/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/450e72ff-8a76-41ee-afb1-5f29fac3ebf3/tahakkuk-eden-bazi-gelir-kalemlerinde-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/3b7e6402-18dc-4615-8aec-0ec2bc229bda/takibi-ve-tahsili-yapilmayan-ecrimisil-alacaklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/092ce482-4b1a-4b35-8d6b-e4c3cdeebeea/maktu-ecrimisil-bedeli-belirlenmesi http://kamubis.com/decisions/SayistayFinding/529db154-de3b-4566-b341-1de7f8525090/kira-sureleri-biten-tasinmazlar-icin-ecrimisilin-olagan-bir-tasinmaz-kullanim-ve-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/98c1713d-d7a1-4892-92ed-95b526fa99a2/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/8e9d1632-374b-4c7f-98f2-d3409cbb129a/idare-tarafindan-yapilan-sosyal-yardimlar-icin-belirleyici-kriterlerin-bulunmamasi-ve-yardimlara-iliskin-harcama-belgeleri-ekinde-kanitlayici-belgelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/ff965d31-f573-4113-ad04-41c0f9057164/avans-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/63143c7c-f9f9-48c9-93f9-6bbf2d926b53/idarenin-mulkiyetindeki-butun-yapilarin-yapi-kullanma-izin-belgelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/1bf0e4eb-3397-44c2-ba64-fcd3b03185ff/yillik-personel-giderleri-toplaminin-mevzuatta-belirtilen-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/b5a4c0fd-b0e5-4fa7-bb7c-161b077daba1/vergi-ve-sosyal-guvenlik-primlerinin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/3bd924ea-20ce-456d-819a-8a60f1a61d4e/su-kayiplarinin-onlenmesine-iliskin-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f3db2202-db85-44bc-8102-bc5aecd52b65/yukumluluklerin-zamaninda-yerine-getirilmemesi-nedeniyle-idari-para-cezasina-mahkum-olunmasi-ve-sorumlulugun-tespitine-yonelik-islemlerin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/1832080c-f544-4f61-bbed-3f027caaefc8/kalkinma-ajanslarina-gonderilen-payin-kamu-idareleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d0645085-cbf3-42a1-92d7-0adfa3929031/idarenin-tasarrufunda-olan-sokaklarda-mevzuata-aykiri-olarak-sokak-arasi-otopark-isletilmesi http://kamubis.com/decisions/SayistayFinding/5121a1dd-8a40-4b28-ae5b-604160b8e3b7/akaryakit-alim-ihalesinde-otomasyon-sisteminin-kurulmamasi-ve-tasit-tanima-sisteminin-hatali-uygulamalari-onleyecek-nitelikte-bulunmamasi http://kamubis.com/decisions/SayistayFinding/1618f114-dcc9-475e-b529-fba7f999a9c1/tasinmaz-kiralamalarinda-eksik-veya-mevzuata-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/2960cabd-1328-401b-b372-327ca43950a7/gecici-gorev-yollugu-icin-verilen-avanslarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/02415057-8158-4e2e-8f20-f496c9c4f66d/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlari-ve-lisanslarin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/5a0d7a50-b829-4470-bee7-754cfc8055b7/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7d1fb251-74ec-4195-9287-8b37c196e7a5/kidem-tazminati-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2ce7f13c-6004-43c5-8738-65f3cca1c0e4/yatirim-harcamalari-icin-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e40a0f1d-a0a8-462c-88f3-81669fd4c395/yol-duzenlemeleri-ile-bakim-ve-onarimlarinin-yapilmasi-isine-ait-ihalede-rekabeti-engelleyecek-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b63c5862-6dcc-41f6-8f75-a668cf85f7f9/erguvan-baris-parkinin-yapilmasi-ve-30-yil-sure-ile-isletilmesi-isinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7135a386-e6ec-44d2-b27b-618acb2c0b5a/idareye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e0d397cc-d6d9-4e23-bb2d-1745adef2261/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/e8b015b9-ca14-4a0d-a816-6e0e0c75a6ed/indirilecek-katma-deger-vergisi-hesabinin-kapsamina-girmeyen-harcamalarin-indirime-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/9dd02c52-19cb-4c7e-9103-13e4694ea2ea/duran-varliklara-amortisman-ayrilmasina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0762c102-2e18-4a7b-a7e6-0a8419e333d3/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanconun-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/d0695132-abc1-4a5e-ad77-fa80a2c94285/hayvan-bakimevleri-kurmak-ve-rehabilitasyon-islemlerini-gerceklestirmek-icin-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/989af4c4-4039-487b-b919-023ffb3223d6/is-avanslarinda-mahsup-surelerine-uyulmamasi-ve-suresinde-yapilmayan-mahsuplar-icin-gecikme-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/08317c41-4f15-44a5-97b6-02422e7d035a/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/4abfe0ed-3bcd-4208-bb5b-5aa8205888cf/fazla-calismada-mevzuatta-belirlenen-sureye-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ab911124-6034-434a-9925-4578d55b7f57/bakirkoy-belediyesi-tiyatrolari-yonetmeligi-kapsaminda-yapilan-gecici-personel-alimlarinin-personel-istihdam-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6718c929-e137-4407-966d-2827f0d9e42c/park-ve-yesil-alan-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-ecrimisil-karsiliginda-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e144e2a0-c84a-4460-9071-1292df73703e/idare-tasinmazlarinin-kiralanmasi-ihalelerinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/df17911f-5256-4cc6-bcc4-16f9fb2565c4/idarenin-mulkiyetinde-veya-tasarrufunda-bulunan-tasinmazlarin-kiralama-ihalesi-yapilmadan-ecrimisil-karsiliginda-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6051d40f-209c-4117-9804-e75b6519e048/gunubirlik-kiralanan-yerlerin-mesken-olarak-vergilendirilmesi http://kamubis.com/decisions/SayistayFinding/e9c7e5c9-5571-492c-a0f8-b57ebca5880b/hazineye-ait-tasinmazlarin-satis-bedellerinden-kuruma-gonderilmesi-gereken-paylarin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0de6c5ef-4f7a-43aa-96e5-91b2edac97dc/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/56561cb0-d89f-49d4-af65-8dd3f017d115/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/b34f0a07-bba2-4002-8e75-0ffae00ff8f8/yuklenicilerden-kesilen-asgari-ucret-destek-primlerinin-kurum-emanet-hesaplarinda-bekletilmesi-ve-turkiye-is-kurumuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/9486b075-ccee-40ff-b5ae-8ffdd93e8cd5/personelden-kesilen-sendika-aidatlarinin-ilgili-sendikalara-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/88e09c18-413b-4519-9107-ff56c4e231a5/yap-islet-devret-modeli-ile-kiralanan-nikah-salonunun-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1095662c-c763-4b47-ae12-1cc0822a61f3/tahsis-edilen-tasinmazlarin-ilgili-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c31a10bf-fdf2-4416-865b-7d147a92b109/tahakkuku-yapilan-yol-harcamalarina-katilim-paylarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d47c3656-b317-480f-a4a4-471164694f8d/mali-duran-varliklar-icin-enflasyon-duzeltmesi-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e0bc7187-ebe3-4b03-9fd5-239d5f393b14/yeralti-ve-yerustu-duzenleri-hesabi-ile-binalar-hesabina-ait-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/90da43ae-6166-4e60-8963-5f532078dd95/istanbul-su-ve-kanalizasyon-idaresi-iski-tarafindan-bakirkoy-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takibinin-ve-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1f00ef50-f608-4592-a707-b16660ef523d/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalari-ile-muhasebelestirme-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/760851ec-5e28-4db8-830b-a9ecbf07e04a/idarece-pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d4d21c4a-8f35-4e39-9c7e-e817f98d5327/belediye-mulkiyetindeki-bazi-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/2c53aabe-aa6f-4b9e-aedc-9bc0c6ade273/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/35f9f433-00be-4306-99c2-9ef847207569/sehirlerarasi-otobus-terminali-isletmecilik-hakkinin-kira-suresi-sonunda-yeniden-ihale-edilmeyerek-ayni-kiraciya-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/430b6736-d854-4cf4-92f4-f3535dad8b3d/kurum-tasit-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e1165546-b814-49da-90c1-f7284192d738/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e3e5886b-bd9a-491d-8eb5-afb4d55bcfda/tatil-gunlerinde-calisma-ruhsat-harcinin-gelir-tarifesinde-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/76b7178c-9f47-4147-9d2e-051c16ce6cc0/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b3b8cdc3-e884-4b66-8a33-ade07461dd04/tasinmaz-tahsislerinde-anlasma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4a9d06c6-e3a2-4c74-8735-c46df9dc3ed8/tasinmaz-kiralamalari-ile-hizmet-satislarindan-dogan-katma-deger-vergisinin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ef37a5fc-2198-4888-81c7-4ae180e55c73/ticari-taksi-tahsisli-ozel-halk-otobusu-ile-servis-araclarina-ait-plakalarin-idare-tarafindan-ihale-edilmeksizin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/687bc179-5dc2-4986-a30c-ccce6af7a94f/toplu-tasimada-kullanilan-kartlarin-vizelenmesine-iliskin-islemlerin-kontrol-riskleri-barindirmasi http://kamubis.com/decisions/SayistayFinding/422fd1ed-3efd-48cd-a603-ddf2ca9d4f41/muhasebe-kayitlarinin-gecmis-tarih-verilerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/1079859d-5483-41f7-b99a-fa9f6f2a0b5f/sosyal-guvenlik-kurumu-prim-odemelerinin-oncelikle-yerine-getirilmemesi-nedeniyle-butceye-ek-faiz-yukunun-getirilmesi http://kamubis.com/decisions/SayistayFinding/2e9fe851-6213-4567-a7eb-c3c202ba8456/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/7170013e-fc26-48cc-b819-ac5b7568b269/mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/62dd6843-49de-4fbd-b073-b1314c46b88e/otopark-hesabinda-toplanan-meblagin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0d71010a-a3a0-40c7-ab42-0376ba1164ad/duzenlenen-denetim-raporlarinin-kamuoyuna-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/d934a721-5479-4806-a2d6-09de755127f5/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c3eef7f5-b8b2-4ae9-84f9-7bb4eba7ac10/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/fe515c36-de11-4c46-be5c-d314d3561166/ilk-alti-aylik-butce-uygulama-sonuclari-finansman-durumu-ve-ikinci-alti-aya-iliskin-beklenti-ve-hedeflerin-yayimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/7d789008-b240-4ab0-99c9-100b83fb8558/hayvan-bakimevi-kurulmamasi-ve-bu-amacla-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e8fbd7de-00ba-4616-85fa-946755406492/hafriyat-ve-insaatyikinti-atiklarinin-kontrolu-ile-buna-bagli-gelir-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/22d736bc-7867-4fc3-9f0b-e40a39f32a40/gecekondu-fonu-icin-banka-hesabi-acilmamasi-ve-gecekondu-fonu-kapsaminda-gelen-nakdin-tahsis-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5ebc4203-1d68-4515-b8d4-5e6443f1b791/buyuksehir-ilce-belediyeleri-tarafindan-tahsil-edilen-cevre-temizlik-vergisine-iliskin-20lik-payin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b4b48d9e-f31d-44db-b016-818272993736/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1149dccc-e665-4e3e-8a34-7268d593ce8d/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6a206ce4-4ab3-403f-ae75-9c353fa1383f/proje-ozel-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6b079fca-7d18-439a-a2c8-cc826bf8f3ff/kayseri-buyuksehir-belediyesi-su-ve-kanalizasyon-idaresi-kaski-tarafindan-cevre-temizlik-vergisi-paylarinin-zamaninda-ve-tam-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/8df74a5d-da29-411b-9698-0ac2edd14aec/belediye-tarafindan-hazirlanan-sosyal-yardim-yonetmeligi-icin-sayistayin-istisari-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/d87dfc91-e472-4fcb-9705-83be0e730ec0/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesine-iliskin-herhangi-bir-faaliyetin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b1afb2ec-b2b8-4964-823d-d2d1c65681c7/sosyal-hizmet-modellerinden-yararlanan-kisilerden-resit-olanlarin-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/b746fd8a-ae50-460a-869d-ebdef11f0833/yapilandirilmis-sosyal-guvenlik-kurumu-borclarinin-muhasebe-kayitlarinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/e6eb8ec6-9db7-4bc8-827a-c7a8ce3bbfef/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/21fd8e90-3d55-430f-89f8-ab72a176673e/mevduat-faiz-gelirlerinin-brut-tutarlar-uzerinden-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/fda66935-087d-4c1a-9595-43ddaed3b267/kamu-idareleri-paylari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6f4cc0b1-bcd1-4484-92dd-2912dcb1f5c2/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/0dbd7a3d-91e7-4672-ab44-4a3480cdeb46/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/915e442f-1b38-4072-994a-2da82730f1c6/belediye-istiraki-olan-sirkete-yonelik-sermaye-artis-taahhutlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f6f594a6-36ce-4a2b-adde-f8c50f9f7b6b/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/9ccef96e-b395-40ae-95f5-409a968244b4/belediyece-kamu-kurum-ve-kuruluslarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/54304b54-f3c9-4a8a-b8b3-2398d1c78048/yeni-birim-fiyat-tespitinde-kullanilan-rayicler-icin-ticaret-veveya-sanayi-odasindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/73f154ce-9f1f-4c76-88cf-1c5baa18dbf6/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/b9dd173a-4a21-47da-b26d-f6192358e3d6/all-risk-sigorta-policelerinde-yapim-isleri-genel-sartnamesinde-belirtilen-oranlarin-uzerinde-muafiyet-oranlarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/75394527-6703-4c59-af21-6331187eaaad/kamu-ihale-kanununun-22nci-maddesinin-c-bendi-kapsamina-girmeyen-alimlarin-bu-bent-hukumlerine-gore-alinmasi http://kamubis.com/decisions/SayistayFinding/28c5d422-c51f-4a08-8d53-5362f8724486/belediyenin-haczedilemeyen-gelirlerinin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e0984ac2-1908-44f7-a116-5b147f3997b8/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7a788858-0637-4a43-8dfb-b13a65165c2e/isyeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/d5fbcb35-63bd-487d-a666-d1a242ab7ff9/gecmis-yillara-ait-telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/77534906-844d-4fff-963c-2942217bac3b/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/f8c1c5a7-77d4-4528-9a49-56a42cd3f4b5/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ce4cf01d-aeeb-43fc-a5f5-bd5c6647bf63/sosyal-hizmetler-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/536a5a0d-a318-49ae-bbc0-ac7d0ef0abea/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/44c26c82-5bc9-4ad7-9036-bbbc5b636622/belediye-personelinin-baskan-danismani-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/e6a32b1f-635a-474f-a50f-06573b8a3e73/dolu-mudur-kadrosuna-vekaleten-gorevlendirme-yapilmasi-ve-vekaleten-gorevlendirilen-personelin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/cb7b62e1-31a8-45b0-97c2-5b269a0c9cb1/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-ecrimisil-karsiliginda-otopark-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/31c284f4-258a-42f4-970f-3dfde46c80ce/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/94f51ae1-905e-400d-a5e0-67e6779eaa1e/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/96cf7b88-0404-4447-aa46-09f19693dedf/kamu-idaresine-ait-tasinmazlarin-tahsis-yapilabilecek-kamu-idareleri-arasinda-sayilmayan-sirketlere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/cb462ccb-0058-46fe-9fa7-744051fe17fe/yapim-islerinde-yeni-is-kalemi-miktarlarinin-revize-birim-fiyat-hesabi-yapilmasina-engel-olacak-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a51c231b-1320-4d1a-b5f9-3dc91c230d02/yeni-birim-fiyatin-tespitinde-analiz-ve-rayicler-belirlenmeden-butun-imalat-kalemleri-icin-tek-bir-fiyat-olusturulmasi http://kamubis.com/decisions/SayistayFinding/a94a4356-cdca-407c-a90a-2d9718da1b28/yapim-isi-kapsaminda-personel-calistirilmasina-dayali-hizmet-alimi-sonucunu-doguracak-sekilde-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/f2d018c1-fa69-4c2a-8df8-d936c9acc880/halihazirda-mevcut-yukleniciye-is-ile-baglantisi-olmayan-ve-basli-basina-ihale-konusu-olabilecek-bir-isin-yeni-birim-fiyat-yontemiyle-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/3fd43bdc-7af4-4e52-92ea-6eaeefb8b5da/revize-birim-fiyat-uygulamasina-iliskin-hukumlerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/1e70ca3a-d123-4589-bb27-8c3150e7b738/idare-tarafindan-ihale-edilen-yapim-isleri-kapsaminda-mal-alimi-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/f14493e4-9233-47d0-af52-188feb10ad4e/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-kayitlarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/0454f96d-acc6-473b-9af4-f6e9b474d172/yevmiye-defteri-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/149ce3da-022e-4b9a-8405-73b949dd6dc3/yangin-afetine-ugramasi-muhtemel-olan-sahalarin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/3acfd063-df83-4f93-b676-276b1099f8e6/kamuoyuna-aciklanmasi-zorunlu-bilgi-ve-raporlarin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/2c6311d2-e3f8-4d0a-84a0-0f5a9864f273/hayvan-bakimevi-bulunmamasi-ve-kurulmasina-yonelik-olarak-ilgili-yil-butcesinde-yeterli-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b1c4a6b2-6a9a-4114-b080-fd85d93ea693/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/325c4db1-4653-411c-a0b6-c07d3c4ec987/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/6b3b2923-eeab-40eb-8c1c-793a37fd7cab/kredi-kartiyla-yapilan-tahsilat-tutarlarinin-20-gun-icinde-belediyenin-kamu-sermayeli-bankalardaki-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a932b2fa-cc05-490f-8cf0-62c276b9e6aa/ecrimisil-karsiliginda-tasinmaz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/f772dea5-ebab-4ac2-aef3-c659243ecb50/afet-ve-acil-durum-planlarinin-hazirlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/b4279dfb-2154-4d12-9848-3aa2f95bba8b/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7783ff53-848a-445a-97c0-013cad320749/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/59430def-770c-40a2-8e32-71f00cf39ac3/kalkinma-ajanslarina-ait-paylarin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0c411d32-e37b-486c-aa08-9f7337343b09/indirilecek-kdv-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/68ce9869-edbd-4522-9087-44ded9087855/toplu-ulasim-hizmetinin-yaptirilmasina-iliskin-sistemin-bazi-eksiklikler-icermesi http://kamubis.com/decisions/SayistayFinding/3b5f1add-d391-4fb8-9ecb-1467feb29280/amortisman-uygulamalarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/7018289b-bc6b-4b8f-ab76-0976d50e6d19/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/3ffde737-4635-4c90-bfa2-9a2b040f7ba9/pazar-yerlerinin-yonetimine-iliskinyetki-gorev-ve-sorumluluklarin-hicbir-mudurlugun-gorev-tanimi-icerisinde-yer-almamasi http://kamubis.com/decisions/SayistayFinding/84e59700-317d-4b21-890c-5431a351ac6a/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/2d6a56bd-1c88-434b-8b04-7b1753338d7c/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a19939a5-9c11-4c71-bf1b-e0d610f86044/belediyenin-mulkiyetinde-bulunan-ulus-pazari-yerinin-kooperatif-marifeti-ile-isletilmesi-ve-belediyenin-bu-pazar-yeri-ile-ilgili-temel-yonetsel-sorumluluklarini-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/7403deb8-f400-46a6-b38c-e16f396290d9/ecrimisil-uygulamasinin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi-ve-bu-yontemle-belediye-tasinmazlarinin-isgalinin-surekli-hale-gelmesi http://kamubis.com/decisions/SayistayFinding/6218b1c1-2b18-471c-81eb-1abaa09871e7/tasinmaz-kayit-ve-yonetiminin-ilgili-mevzuata-uygun-sekilde-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/487a6881-9451-4224-87b9-b8489c013ade/belediyenin-farkli-birimlerinden-temin-edilen-asansorlu-bina-sayilarinda-farkliliklarin-olmasi http://kamubis.com/decisions/SayistayFinding/b26458ef-61cf-4885-a5dd-8772f3cd1c84/iscilere-mevzuatta-belirlenen-surenin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/837ad080-efa5-4aad-ae43-efb6d487ce1e/engelli-memur-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/40e534ff-80e7-465f-b213-fcc077aee1c0/kalkinma-ajansi-payinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7de5e884-24d5-41bb-a6ac-d3f5b654d28e/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-ilgili-idareye-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d7c86bbf-81dd-4c69-a095-8ea404ca4f9e/kanalizasyon-harcamalarina-katilma-payinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dd6a53e9-bc10-416a-9c12-196a3248de21/imar-plani-degisikligine-dair-deger-artis-payi-odemelerinin-bakanlik-tarafindan-belediyeye-gec-yatirilmasi http://kamubis.com/decisions/SayistayFinding/7ee26cbd-4d98-4142-a647-9b7c08e12314/sirketin-yuklenicisi-oldugu-spor-tesisleri-isletmeciligi-isinde-sozlesme-hukumlerine-uyulmamasi-nedeniyle-cezai-mueyyideye-maruz-kalinmasi http://kamubis.com/decisions/SayistayFinding/5e7a0ba2-b8c3-4ffd-96e0-8626c7876f94/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsatinin-olmamasi http://kamubis.com/decisions/SayistayFinding/87cd5e65-6328-4887-b15b-49c24d13a44f/muze-giris-ucretleri-ile-ilgili-payin-bir-muzeden-alinmamasi http://kamubis.com/decisions/SayistayFinding/f913d988-3b26-4103-956c-3a23bc6180da/toptanci-halinde-yonetmelikte-belirtilen-asgari-isyeri-sartinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/0d5fea0b-8df0-450b-909d-70ad4e0d34bb/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/47e44a94-2aad-4cce-b2a7-ee5552dd99ed/borclu-abonelerin-su-kesme-isleminin-zamaninda-yapilmamasi-nedeniyle-kurum-alacaklarinin-tahsilinin-zorlasmasi http://kamubis.com/decisions/SayistayFinding/783776d2-437f-4635-821c-c11561b2c1b0/abonelik-bilgileri-eksik-olan-su-abonelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/635201e4-371b-48ee-bc5a-27f3b68f3a9d/tekstil-atiklarini-toplama-tasima-ve-geri-donusum-isinin-ihalesiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/9da895f6-2845-4297-b91e-6d2d17afc331/bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1484d43e-923e-4c4e-ba1b-6fa8044ba9c5/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f8340960-8523-4358-8c1f-0eb80e9e1598/yapim-islerinde-imalat-eksikliklerinin-tamamlanmasi-amaciyla-icra-takibinin-baslatilmasi-ancak-takip-bedeline-muhasebe-kayitlarinda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/f8ec80d8-a378-4aea-9986-7461fd3bd3e1/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8252bae8-f6bb-4f3b-8c07-d63f11e45a21/uzun-vadeli-borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/79864c09-008c-4938-82c8-602c678c0c4a/tasinmaz-icin-yapilan-deger-artirici-harcamanin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/3009066d-03c5-4d05-8ce7-1166b2d084a5/maddi-olmayan-duran-varliklara-iliskin-hatali-kayitlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c5cc9f53-9ffb-4489-8d47-9de0d196aea8/belediye-sinirlari-icinde-bulunan-isyerlerinin-sayisina-iliskin-farkli-birim-ve-kurumlardan-alinan-sayilarda-farkliliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/7e0c7122-5c22-4707-9cf8-a01f4bf751bf/bilgisayar-yazilimlarina-iliskin-alim-ve-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2f0da786-c90f-4c69-90bd-6e54c81de667/cografi-bilgi-sistemi-altyapisinda-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ee1c07ac-d88e-45dd-bedc-233af205b334/muhasebe-kayitlarinda-atlanan-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/34836308-1e80-4df8-a874-894a545ad859/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/f9dcdc22-a85d-4c49-9896-979d1777f3b4/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/8b06467d-f170-40f3-bad6-b71ec90a0e65/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/66db5248-34c5-4122-be37-98045cb30f8a/su-kayiplarinin-onlenmesine-iliskin-yonetmelik-ile-tebligde-belirtilen-hususlarin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/e30388bd-23af-4e96-a400-caf9413e4bee/hafriyat-topragi-insaat-ve-yikinti-artiklari-bedelinin-idare-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/b7e1a1ee-0585-4700-9d15-d440287af5ea/personele-ikramiye-odenmesinde-performans-kriterlerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/6885896a-0a16-442f-bb9c-6bca912ece86/yillara-sari-bazi-yapim-islerinde-ihale-asamasinda-yili-odeneginin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/75588e21-2b45-47bb-8847-0e2ff23cd07c/bazi-yapim-islerinde-isin-yapim-yerinin-tam-olarak-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/390edfad-df6f-45eb-929e-97c2c16f915f/ihaleli-olarak-yuklenicilere-yaptirilan-altyapi-calismalarina-iliskin-kazi-ruhsat-harci-ve-kesif-bedellerinin-idare-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/c231120e-800b-4282-b2aa-7521d1b6f0b7/idarenin-vefat-eden-abonelerin-mirascilarindan-olan-alacaklarinin-birikmesi http://kamubis.com/decisions/SayistayFinding/f3933b07-fa6e-4ad0-a5b9-2237a7064deb/vefat-eden-abonelerin-aboneliklerinin-feshedilmeyerek-kullanima-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/9a9d6b27-88f1-439b-bbed-75777f59ab09/kidem-tazminati-karsiliklarinin-eksik-ayrilmasi-ve-kidem-tazminati-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4fa56069-b7ff-46b0-94ec-c979fefda232/aralik-ayi-memur-maasi-odemelerinde-butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0eec2590-56fe-493f-865f-a8985b0dacaf/sirket-kadrosunda-bulunan-iscilerin-zabita-ve-itfaiye-personeli-olarak-gorev-yapmasi http://kamubis.com/decisions/SayistayFinding/d5842e93-b59d-429f-9e43-670b172d7d8f/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-yuklenicilerinden-yapi-kullanma-izni-harci-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/532d9248-6630-49ee-b0c2-7756ec634461/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9b76e1c8-6019-47ae-98fe-b929e72f759c/ulastirma-ve-altyapi-bakanligi-tarafindan-belediyeye-devredilen-unye-limani-ile-fatsa-iskelesinde-yukleme-bosaltma-islerinin-protokolle-belediye-sirketine-birakilmasi http://kamubis.com/decisions/SayistayFinding/7b90a233-1019-4653-89f0-3adf454e07cb/toptanci-halinde-isletmelere-kesilen-cezalarin-hukuki-dayanaginin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/df07c08b-3860-4079-874e-9df8177a0689/tarimsal-destekleme-kapsaminda-verilen-tohum-ve-fidanlarin-denetimlerinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/01100bf1-51ff-4989-8a4b-ea831d865c7f/taksi-plakalarinin-mevzuata-aykiri-sekilde-verilmesi http://kamubis.com/decisions/SayistayFinding/24e9ae55-939e-4448-a9a3-269c2e35fd22/servis-plakalarinin-il-trafik-komisyonu-karari-ve-ilce-belediye-meclis-kararlari-dogrultusunda-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/739aa560-7414-41c4-bdf6-55c074722f30/m-plakali-ticari-minibus-hatlarinin-mevzuata-aykiri-sekilde-verilmesi http://kamubis.com/decisions/SayistayFinding/15d525b8-e88b-4e2f-ad4e-d6896e4889f1/is-sagligi-ve-guvenligi-acisindan-tehlike-olusturan-hususlarla-ilgili-gerekli-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9fc5033c-51cb-4301-a23f-ac41dc01bd8e/birinci-sinif-gayrisihhi-muesseselere-dahil-edilen-uretim-tesislerine-iliskin-tespit-denetim-ve-ruhsatlandirma-calismalarinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/9ad0f2ea-88bd-48a4-ba5d-bdee55b2357e/belediye-tarafindan-idare-edilen-toptanci-halinin-mevzuata-uygun-yonetilmemesi http://kamubis.com/decisions/SayistayFinding/8dfcc5ff-76c1-4cb9-aedb-4bd5c2595548/belediye-mulkiyetinde-bulunan-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi-ve-bazi-dernek-ve-vakiflara-ait-elektrik-su-dogalgaz-ve-internet-faturalari-ile-kira-giderlerinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/14b580ff-a0dd-42d8-bd6b-95d59b023e28/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-mevzuatinda-ve-kira-sozlesmelerinde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/a2d58a5f-6c08-4f41-b63e-91c81d8c7c71/yeni-birim-fiyat-analizlerinde-ticaret-veveya-sanayi-odasinca-onaylanmamis-faturalarin-yerel-rayic-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/52c92891-1267-4ab7-bfee-f86c11f8d0a6/kurum-tarafindan-kiraya-verilen-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/ab8e9037-5b30-47e8-9112-2d5d65a29674/kent-mobilyalari-kira-sozlesmesi-kapsamindaki-is-icin-ihale-yapilarak-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/2ffc70cc-7441-438b-a47f-351b8ecbfc63/belediye-alacaklarinin-zamanasimina-ugratilmasi http://kamubis.com/decisions/SayistayFinding/759be3ac-7372-40cc-b2cc-c87a0e197eb3/ilan-ve-reklam-vergisi-beyannamelerinin-denetim-ve-kontrollerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f30f89d0-b0da-4637-919d-007c3415b582/buyuksehir-belediyesi-tarafindan-verilmesi-gereken-alisveris-merkezi-isletme-ruhsatinin-ilce-belediyesi-tarafindan-verilmesi http://kamubis.com/decisions/SayistayFinding/49ca896b-6223-4162-b124-648283b2b41b/belediye-adina-tescil-edilmis-tasitlar-ile-belediyenin-envanter-kayitlarinda-yer-alan-tasitlar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/201c7389-a72d-4908-94cf-da9c437a724c/bazi-yapim-islerinin-ihale-ve-uygulama-asamalarinda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/866b28a3-7bc7-4356-8bc0-2eeb46dd7ef3/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/5518f595-5b92-4ecf-a18f-9095124755aa/kredi-borclari-ile-maddi-duran-varlik-hesap-tutarlarinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/55b367b6-f335-4256-91b0-f15e6058a39b/belediye-tasinmazlarinin-belediye-sirketine-kiralanmasinda-mevzuata-aykiri-olarak-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f548e491-5408-417c-9d47-6476da51b07b/belediye-tarafindan-kiraya-verilen-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyetlerini-surdurmeleri http://kamubis.com/decisions/SayistayFinding/2982f142-5fb6-49bd-97e2-c71b045207ac/kurumun-mulkiyetindeki-bazi-yapilarin-yapi-kullanma-izin-belgelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b6d98e4d-5d4f-4a33-9581-80f22f00503e/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/5ac65cd3-8e13-4283-969e-fe6aa803f3e9/elektronik-ortamda-gonderilmesi-gereken-verilerin-zamaninda-sayistaya-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e51902fe-ad8e-42fa-803d-d14606801899/hurda-niteligindeki-varliklarin-satisinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/249544f9-f3ab-4211-b181-6a7b1660e2c7/tasinir-kayit-ve-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/38aff0c2-9c04-4793-a995-ac77a0ffaf44/zarar-eden-belediye-sirketlerine-sermaye-artirimi-yoluyla-surekli-kaynak-aktarilmasi http://kamubis.com/decisions/SayistayFinding/d4c3a108-3f73-4c4a-9c90-232c693a043e/belli-sureyi-gerektiren-mal-hizmet-ve-yapim-isleri-kapsamindaki-dogrudan-temin-alimlarinda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/a49c3616-c608-436e-b539-37f4b050f0f8/tehlikeli-atik-sinifindaki-inert-atiklarin-depolanmasi http://kamubis.com/decisions/SayistayFinding/285f3da4-ded9-409b-b89f-e7d05c919a4b/insaat-yikinti-atiklarinin-bertaraf-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2738f636-e698-4465-a8f2-73fa08988e8f/akaryakit-istasyonlarinda-mevzuatin-ongordugu-sekilde-duzenli-denetimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a8ba76fd-ef82-4c57-9213-ec317e1f170e/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/36f2b6fb-5002-4cd5-9ad9-bc33a542de9a/tasinmazlarin-envanter-ve-muhasebe-kayitlarinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0e1fab1a-cd69-45e0-84d8-f7b3d44f67f4/kurum-hizmet-araclarinin-gorevlendirme-yazisi-olmadan-tatil-gunlerinde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d7aa5126-8f3a-41d2-98e3-3d4e7601dc1b/suresinde-kapatilmayan-avans-ve-kredilerin-olmasi http://kamubis.com/decisions/SayistayFinding/32a30aec-c9b0-42e1-9fca-f15acf65a744/profesyonel-spor-kulubune-dolayli-olarak-kaynak-aktarilmasi http://kamubis.com/decisions/SayistayFinding/5ce07fa6-28c8-49e1-94d7-495a39952f19/kuruma-ait-tasinmazlarin-yonetiminde-ve-satislarina-yonelik-bedellerin-tahsilatinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e364e1e4-edd8-4538-9f83-bb09885fca5d/personel-kartlarinin-personel-takip-sistemine-okutulmamasi http://kamubis.com/decisions/SayistayFinding/29b37307-9caa-4920-8ff3-9a6b514d976b/sehirlerarasi-otobus-terminali-giris-ve-cikis-islemlerinde-kullanilan-hgs-sisteminde-aksakliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/611d986a-a0c3-497a-af82-c4e1207130e1/belediye-gelir-kalemlerinden-bazilarina-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/c19162a3-dd05-4318-a226-b1128107f545/mevzuatta-belirtilen-siniri-asmasina-ragmen-yapim-isi-ihalelerine-ait-taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/18730ee3-1671-4f6e-8a98-edb4c8ff2602/faturalarda-gecikme-bedelinin-ortaya-cikmasi http://kamubis.com/decisions/SayistayFinding/0ce5bd6c-91f2-40e5-a50e-336bd5cb2b6e/ulusal-bayram-gunlerinde-gunlerinde-calisan-isyerlerinden-calisma-ruhsati-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7338d4c2-44d8-4d46-afec-7b359952f5f1/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/8dfd238a-7fef-40aa-bbfb-5081cbb0ac01/belediye-sinirlari-icerisindeki-asansorlerin-2018-yili-periyodik-kontrolu-icin-meclis-karari-alinmadan-protokol-yapilmasi-ve-a-tipi-muayene-kurulusuyla-yapilan-protokole-esas-komisyon-karari-gerekcesinde-yanlis-bilgiler-bulunmasi http://kamubis.com/decisions/SayistayFinding/1e1d3f82-131b-4ee0-9576-bc449cdaad18/izmir-buyuksehir-belediyesi-aykome-tarafindan-karsiyaka-belediyesi-ilce-sinirlari-icerisindeki-sokaklarda-yapilan-kazilardan-tahsil-edilen-gelirlerin-karsiyaka-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9c79bb01-2ef5-445b-a333-18118f1b649d/pesin-kiraya-verilen-tasinmazlar-icin-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/5527ec9e-90a4-4f47-b8d2-42c2a6e730aa/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/3eaf3351-c1a4-47dc-b20e-1cf043d1ae0d/bazi-yapim-isi-ihalelerinde-is-programina-iliskin-hukumlere-aykiriliklar-olmasi http://kamubis.com/decisions/SayistayFinding/b0285d64-3861-4b13-96ab-780534d54584/yapim-islerinde-teknik-personel-bildirimlerinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1fe2f939-d92e-4719-95dd-5970da52a456/ihtiyacin-tek-bir-tuzel-kisiden-temin-edilmesine-gerekce-olmaksizin-dogrudan-temin-suretiyle-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/a058469d-8991-4b89-a002-23dd3e84c83d/bazi-alimlarin-kamu-ihale-kanunu-uygulanmaksizin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/895dcc03-87ae-4be2-9680-30344ffec804/belediyenin-tasarrufunda-bulunan-reklam-alanlari-ve-kent-mobilyalarinin-isletme-hakkinin-belediye-sirketine-ayni-sermaye-olarak-konulmasi-ve-bu-varliklarin-deger-takdirinin-yanlis-yapilmasi http://kamubis.com/decisions/SayistayFinding/35f6a1e2-22a3-448a-bf1c-9c1e2f3286d2/belediye-tarafindan-baska-kurumlara-tahsise-verilen-ve-baska-kurumlarca-belediyeye-tahsis-edilen-binalarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fdfa70a3-8b54-4b7e-9240-38ebb6ac2c12/tahsis-edilen-ve-tahsis-alinan-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1e92d029-c656-4f4b-b4b4-cf22d315c8dc/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/35a5afec-a350-42bd-a9e8-c5aa0a4022a9/isverenlerin-hakedislerinden-kesilmesi-gereken-asgari-ucret-destek-tutarlarina-yonelik-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/12e63272-a132-485a-93de-1eb0ef231089/iscilere-kanunda-ongorulen-yillik-270-saati-asan-surelerde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/60c4bafc-35f7-478e-b978-bf591b978e0f/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/d70dd60e-18bc-49bb-99b2-37c9da038e4d/tasinmazlarin-kayit-ve-kontrollerine-iliskin-islemler-ile-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22246aef-50cb-49a0-86c0-d4faff310b8a/pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8b8755e5-5c6b-42f8-b5d3-3584ef170a54/belediye-tarafindan-baska-kurumlara-tahsise-verilen-ve-baska-kurumlarca-belediyeye-tahsis-edilen-arazi-ve-arsalarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ae239097-82e5-4a8d-88d3-b68a755135e8/kurumca-verilen-borclardan-alacaklar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b910fad3-63f7-44b3-a1f3-24c4746f039c/kamu-idarelerine-gonderilen-paylarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b27c18ee-8599-4220-997d-cf8d6bd9344f/idarenin-ortakliginin-bulundugu-mal-ve-hizmet-ureten-kuruluslardaki-sermaye-payinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/48163903-59b9-4561-ac80-7491409273ba/ilk-madde-ve-malzemeler-hesabina-kaydedilen-tutarlarin-tuketilmedigi-halde-giderler-hesabi-kullanilarak-ayni-gun-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/29fda009-4c86-4478-99c7-1a5572f66588/iscilerin-15-31-aralik-donemine-isabet-eden-ucretlerinin-muhasebelestirilmesinde-donemsellik-ilkesine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/77db44c3-8cb8-4405-bb5f-f4682e84191d/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2011abd2-0e07-4fb2-bff5-24653b523d21/faaliyeti-olmayan-mudurluk-kadrosu-ihdas-edilmesi http://kamubis.com/decisions/SayistayFinding/c92de90d-fb15-4acb-baf0-f6fc3db8b28b/elektrik-trafolarindan-ecrimisil-alinmamasi-ve-trafo-binalarinin-mevzuata-uygun-sekilde-insa-edilmemesi http://kamubis.com/decisions/SayistayFinding/3f6f8a39-1868-4628-9e67-7cca6501ce0d/tuketilmeyen-ilk-madde-ve-malzemelerin-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/b7332fd9-a6a8-4d84-b01c-3eadee6e0e88/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/698233a0-19c3-41c8-934b-9585df6d20b7/tasinir-kayit-ve-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/226c9468-8bb6-443e-8c77-8f18b325e208/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-mevzuatinda-ve-kira-sozlesmelerinde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/6afc9d10-bf82-45b4-899c-385d7cf85451/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/f2919835-0d9d-4fd4-b44c-cb3644a3a970/isyeri-acma-ve-calisma-ruhsati-ile-ilgili-mevzuata-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/91f9f873-c5c7-4ed0-95d7-6af385895502/ilan-ve-reklam-vergisi-mukellefi-olan-bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d0adfc45-cf45-46b6-b833-d53df99b2d9c/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d47a9c71-dafb-4507-bcba-d7f3c70c8eef/belediyenin-dolu-mudur-kadrolarinin-bazilarina-gorevlendirme-yapmasi http://kamubis.com/decisions/SayistayFinding/6cc0de5d-ea5b-4620-8cca-b55a455ca4e2/belediye-tarafindan-kiraya-verilen-tasinmazlarin-yapi-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/54509367-cbf5-4a6e-884d-81229dfc03ba/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/a7488b7c-5077-427b-8bb4-586d6051ab51/yapilandirilmis-borclarin-ilgili-hesaplarda-tam-ve-dogru-sekilde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4e546506-d6ee-4abb-b653-fcb1dd92ab9b/sosyal-hizmetler-kanunu-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/48f854a3-f72c-42cd-bc8a-205e1915b8c6/maden-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4770ef2a-282a-4829-b6cc-a9f57b8d5df3/belediye-alacaklarinin-zamanasimina-ugratilmasi http://kamubis.com/decisions/SayistayFinding/c96dbe70-0c85-4205-a09b-cb0136119bda/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/edb5224f-8dfc-4599-a766-1ae0b781f3bd/belediye-gelir-kalemlerinden-bazilarina-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/0216a581-1e5a-4cb4-94c7-fa95eadc5deb/yapim-islerinde-uygulama-projelerinin-eksik-ve-hatali-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/2833b3e9-0ae9-42d5-a8e8-9dc4a4449225/asgari-ucret-destek-primi-tutarlarinin-issizlik-sigortasi-fonuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/2c52faaa-e736-4518-82d4-3d649e33a84f/bilisim-sistemi-ve-yonetim-politikasinin-standartlara-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/4741b6b4-3fc1-41de-a3c5-271811926c9d/ozel-saglik-kurulusundan-saglik-muayenesi-hizmeti-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/a1d4461c-9955-447d-bdfa-19b63dd6ad72/bazi-meclis-uyelerinin-yasal-mazeretleri-olmaksizin-meclis-toplantilarina-katilmamalari-ve-bunun-devamlilik-arz-eden-bir-duruma-donusmesi http://kamubis.com/decisions/SayistayFinding/8201ef41-7bd5-491b-a5e4-d9dac1c39e8f/cumhurbaskanligi-tasarruf-tedbirlerine-uygun-olmayan-harcamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/22994d62-95af-45f6-80c5-db2beed89c59/personele-verilen-is-avanslarinin-muhasebelestirilmesinde-kisilerden-alacaklar-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c572fc06-0872-412f-b100-a5a513567617/onceki-yillara-iliskin-tahsil-edilmeyen-kira-alacaklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9537df35-c1c3-4bcd-978a-1eaffa21d672/odenek-ustu-harcamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/11de02c2-23ab-4516-8339-832275540eea/sosyal-guvenlik-kesintilerinin-sosyal-guvenlik-kurumuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/8d906950-86cc-4a77-8f2c-37cc0321a45b/memurlar-eliyle-yurutulmesi-gereken-hizmetlerin-bir-kisminin-daimi-isciler-ve-sirket-iscileri-vasitasiyla-yurutulmesi http://kamubis.com/decisions/SayistayFinding/c6d6669d-5477-412a-8626-2bcbd12a94e5/iscilerin-yillik-ucretli-izinlerinin-zamaninda-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f697e750-1dc2-41fc-8c4f-bd522da6a278/ihale-yapilmak-suretiyle-karsilanmasi-gereken-bazi-alimlarinin-dogrudan-temin-parasal-sinirinin-altinda-kalacak-sekilde-parcalara-bolunerek-gerceklestirimesi http://kamubis.com/decisions/SayistayFinding/305e684c-6ed5-4aa4-8223-ed12555b0a67/elektrik-ve-havagazi-tuketim-vergisi-odeyen-sirketlerle-gerekli-mutabakatlarin-yapilmamasi-ve-soz-konusu-sirket-beyanlarinin-esas-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/ac0171f4-427a-47b8-9486-19bf918cc094/belediyenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/323bfb3e-d86c-4945-ba0c-8cfd75a62eb9/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d38d27f0-4bed-4920-8d17-b9d04233b505/jeotermal-idare-paylari-ile-ilgili-gerekli-mutabakatlarin-saglanmamasi-ve-onceki-yillara-ait-tahsil-edilmemis-idare-paylarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d39058b1-149e-4350-83ae-09c278275060/emekliye-ayrilan-personel-odemelerinin-zamaninda-yapilmamasi-nedeniyle-yuksek-tutarda-vekalet-ucreti-tahsil-harci-ve-icra-masraflari-odenmesi http://kamubis.com/decisions/SayistayFinding/7bdf1102-5bb2-4a50-acf8-895fccc14a0e/banka-kredi-taksitlerinin-gec-odenmesinden-dolayi-gecikme-faizi-odenmesi http://kamubis.com/decisions/SayistayFinding/8b30b7b3-a64f-4431-a2ad-704691a093db/faaliyet-alacaklarinin-tahsil-edilememesi-dolayisyla-ortaya-cikan-finansman-ihtiyacinin-banka-kredisi-kullanilarak-karsilanmasi http://kamubis.com/decisions/SayistayFinding/a350907e-e05d-434c-b08b-9229ddf62e5f/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/33aa76c9-ccf6-4bf2-b9f9-963a647841be/tasinmaz-kayit-islemlerinin-yonetmelik-hukumlerine-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/96d7df2c-7f53-4355-b590-3278f111d179/sirket-finansal-planlamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/763679fc-a42b-478a-a8bf-609658e362cb/sirketin-internet-sitesinde-yayimlanmasi-gereken-bazi-bilgilerin-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/ee12c8d8-c959-45cc-821f-ce924c277c99/sirket-ana-hizmet-binasinin-ruhsatsiz-olmasi http://kamubis.com/decisions/SayistayFinding/da0ea903-4f1c-4ba8-9d1a-d0cb83eb15bd/sosyal-guvenlik-ve-vergi-mevzuati-kapsamindaki-odemelerin-yasal-suresi-icinde-yerine-getirilmemesi-nedeniyle-gecikme-zammi-odenmesi http://kamubis.com/decisions/SayistayFinding/8e9d1b47-9e41-4f59-845d-1892078a360e/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/182ee108-06d9-41cf-9e5b-5c3676adf0cf/vadesinde-tahsil-edilemeyen-alacak-icin-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/397f3492-8699-4410-8559-ef2873fe6f08/kredi-karti-ile-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-sirketin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2ae67130-050e-4958-af6b-8ba70b5922b1/yevmiye-defterinin-sayistaya-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/dcd23d5c-8247-4dc7-b27c-0ab31cb8720a/envanter-defterinin-mevzuatta-belirtilen-sekilde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/23ea5e56-79ea-4e6e-ab76-cd539ecc3668/dava-safhasinda-bulunan-alacaklarin-supheli-diger-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3568c1a6-68a3-4f5e-b16d-59b1abaf86f4/vergi-kesintilerinin-gelir-idaresi-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ff548585-f828-42d2-a9cc-0ad97c9d09d4/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d7259349-26df-4b7d-a68d-671a7c2e4f5a/hayvan-bakimevlerinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/3f5e3000-7200-4411-b18a-48416627a978/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/aa8c26b3-f4f5-4153-95ec-badab71b5000/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-yol-kesif-bedeli-adi-altinda-teknik-alt-yapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/4750cc0a-258b-4d47-bbec-939201d3500c/otopark-hesabinda-toplanan-meblagin-otopark-yapimi-yerine-cari-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ee055bce-b2d4-4997-b273-b2b347776fce/gecekondu-fonundaki-paralarin-mevzuatinda-belirtilen-amaclar-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d4a87d4a-7543-41fb-88da-ac2dd0b89002/bazi-isyerlerinin-cevre-temizlik-vergisi-mukellefiyetinin-olmamasi http://kamubis.com/decisions/SayistayFinding/b3d35bfe-88a9-41f7-b8b7-f49a18a241bd/bazi-is-yerlerinde-isyeri-acma-ve-calisma-ruhsati-bulunmamasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahakkuk-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/353c403f-6bfd-4831-b6c6-942b222adfa4/idareye-ait-kreslerin-isletilmesinde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/56a5aa01-c116-47c1-a1ed-8cd51c0d0067/bazi-mal-ve-hizmet-alimina-ait-faturalarin-zamaninda-odenmemesi-nedeniyle-gecikme-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/cb24d4bf-6d93-4f6f-a209-3655f5c33961/arac-kiralama-ihalesinde-teknik-sartnamenin-mevzuata-uygun-hazirlanmamasi-sebebiyle-toplam-teklif-bedeli-daha-dusuk-olan-isteklinin-teklifinin-degerlendirme-disi-birakilmasi-ve-benzer-durumda-olan-ancak-daha-yuksek-toplam http://kamubis.com/decisions/SayistayFinding/13937149-07ec-4ca7-88bb-da2b6f97d8a6/yapim-isleri-kapsaminda-ihale-dokumaninda-belirtilen-teknik-kriterleri-saglamayan-araclarin-isin-icrasinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3e50ba06-a8d1-44cc-bf95-f9c3303f25d0/personel-giderlerinin-toplam-giderler-icindeki-payina-iliskin-ust-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/b93c0b9c-61ec-426f-8008-3e0c68b68402/kent-konseyi-uzerinden-mevzuata-aykiri-olarak-derneklere-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/2d3054c5-0b4f-48fd-bb79-cfb75ba522a9/idarenin-tasarrufunda-bulunan-bazi-yerlerin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/9e978215-b235-4e47-878a-1cb21cfe643b/belediye-sirketinde-sermaye-artisi-yapilmasi-karsiliginda-belediye-tasinmazlarinin-sirkete-ayni-sermaye-olarak-konulmasinin-belediyenin-piyasaya-olan-borclarini-odemenin-bir-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3e825a1a-7773-44de-8981-c346ba2df41a/sartli-bagis-yapilmasi-suretiyle-belediye-sirketinden-edinilen-tasitlarin-temlik-borcu-yerine-getirilmeksizin-kullanilmasi-ve-bu-tasitlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/3e25c1fa-ae60-4626-9574-3a1b1aca1445/hayvan-bakimevlerinin-kurulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/c4fcd6b4-2273-4c3e-a049-df33ce60e69e/hizmet-bedellerinin-belirlenmesinde-isletmecilik-geregi-olmayan-ve-belli-kisilere-yonelik-indirimli-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/2b1fc2c3-46b5-4f2f-9b13-b13b77ab4d18/ulusal-bayram-gununde-faaliyet-gosteren-isyerlerinden-tatil-gunleri-calisma-ruhsati-harcinin-tahsiline-iliskin-calisma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7941d28e-5bd5-429a-8f15-b071cb045f8d/imar-mevzuatina-aykirilik-teskil-eden-fiil-ve-hallere-iliskin-duzenlenen-idari-para-cezasinin-teblig-yazilarinin-eksik-sekilde-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/5c5b2d91-47e3-4141-be6b-45e225e9301c/imar-cezasi-uygulanmasi-gereken-bazi-durumlarda-suresi-icinde-encumen-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/baa2843d-209f-4cde-a3e3-a8b19ad262ab/cevre-temizlik-vergisi-ile-isyeri-acma-ve-calisma-ruhsati-harci-mukelleflerine-iliskin-verilerin-saglikli-bir-sekilde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1d6349a8-e5a4-467e-8666-6e592fc8735e/adana-buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilatinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/96de22a9-193a-4d77-aae5-4a7a7d2001ef/guvence-bedellerinin-guncellestirilmeden-iade-edilmesi http://kamubis.com/decisions/SayistayFinding/5015e45f-678c-4965-90c2-21597af9f758/tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ed97a220-acbd-422c-ba67-aa91cab8a6b0/belediyenin-bazi-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/8ef3c705-547a-48a4-aa68-948e5baa8773/avrupa-birligi-ve-uluslararasi-kuruluslarin-kaynaklarindan-alinan-hibenin-bilanco-hesaplarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/7a4d1f53-71fc-4e99-a801-0803f618e943/bazi-varlik-hesaplari-icin-ayrilan-amortisman-tutarlarinin-duran-varligin-kayitli-degerinden-yuksek-olmasi-ve-bazi-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/165cc404-be5c-4708-b7bb-d68568969111/sayistaya-verilmesi-gereken-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/5afa487f-7bb3-478a-9baa-776061cedb96/ivedi-ve-acele-olmayan-ihtiyaclarin-avans-seklinde-odeme-ile-gerceklestirilmesi-ve-bu-ihtiyaclar-karsilanirken-ihale-mevzuati-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d4d5d6ff-63bc-4989-9010-5913a4f2b0ab/ihtiyac-sahiplerine-dagitilmak-uzere-alinan-gida-destek-kolilerinin-dagitiminda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/3e7a6a45-a51d-4571-9cc0-00ba8dd8b7d0/meclis-karari-alinmadan-asansor-muayene-kurulusu-ile-protokol-yapilmasi http://kamubis.com/decisions/SayistayFinding/d9a19bc6-04d4-4576-acae-047c38b553a0/vergi-kesintilerinin-gelir-idaresi-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/18120ba4-e3e1-40f6-ab96-5566dc1f3644/muhtarliklarda-idare-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/4bb482f9-1cb4-4fd4-9ce0-0e67c5de5c8a/baskanlik-oluru-ile-norm-kadro-cetvelinde-yer-almayan-baskan-danismani-gorevlendirmeleri-yapilmasi http://kamubis.com/decisions/SayistayFinding/db20333d-0e56-4fa1-b1e1-fa1d7c3429d8/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/74dcace5-e9b8-4a2b-8b8e-783c7f294071/yasal-suresi-icinde-imar-programi-yapilmamasi-sebebiyle-eksik-emlak-vergisi-alinmasi http://kamubis.com/decisions/SayistayFinding/ad097faa-ebfc-4902-b5a6-5df3c62124fe/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerine-iliskin-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8196fa75-bb40-4152-8104-06b624bd09fb/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/a45928cc-7c62-4b69-9376-20bbc8ab10d1/idarece-sunulan-hizmetlerin-ucretlendirilmesinde-mevzuatta-yeri-olmamasina-ragmen-ticari-nitelikte-olmayan-indirim-ve-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/a90ce988-cc0e-4500-b43c-47af7e9b1b48/gecekondu-kanunu-kapsaminda-gelen-paralarin-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/72c8b502-f08f-44c6-a9cb-cbb8511b1fb8/is-sozlesmelerinin-usulune-uygun-olarak-feshedilmemesi-nedeniyle-sirketin-mali-kulfetlerle-karsilasmasi http://kamubis.com/decisions/SayistayFinding/95e5bd3a-ca75-4cad-89bf-5884995649ce/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/65bab6de-09ea-40d2-8332-9dd3ba6a53a1/gecekondu-fonu-payinin-vadeli-banka-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/2920c0c9-a158-46c7-8991-6f27152a9c10/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/d61a1ee4-c87e-445b-8f8e-fa08763a0bf6/bina-insaat-harci-matrahinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/43f78858-4f8d-4f27-96cd-c3bb7cbd7d81/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-idarenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/3419309b-a20d-4b72-9283-4857c33beee0/gelir-genel-tahsilat-oraninin-tahakkuka-gore-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/8117c258-bd4a-4658-996f-5d113fdf75a4/yuklenicilerden-kesilen-ve-kesilmesi-gereken-asgari-ucret-destek-primlerine-iliskin-mevzuata-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/0ebf2c83-67a4-46ca-a414-be58dd34a9bb/belediyenin-hayvanlari-koruma-kanunu-geregi-kurmasi-gereken-hayvan-bakimevleri-kurmamasi-ve-bu-amac-icin-kaynak-ayirmamasi http://kamubis.com/decisions/SayistayFinding/62cf9a48-5d11-4ab3-91da-08f9b9cd28f9/2886-sayili-devlet-ihale-kanunu-bunyesinde-ihale-edilen-bazi-islerin-muhammen-bedellerinin-yanlis-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/66172cd7-ee54-493e-98b2-81941243e939/yillara-yaygin-bir-hizmet-yuklenimi-icin-belediye-meclis-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/9cf99da6-8bad-487b-a232-22c1041b1a3c/idarenin-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/24b5ad99-3530-45bf-a293-7b17764628f7/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/00116677-9e6d-4c7e-ac70-39148dd6c45c/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3404de0d-c0dc-4709-9365-90562d7ab0d7/belediye-kanununa-aykiri-olarak-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/7b70cebb-92fc-47d6-96a8-64c0d553484a/yevmiye-defteri-icin-mevzuatta-belirtilen-duzenlemelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/fd55100d-a193-4787-8f7e-de2b78ee2889/caddebostan-menekse-ve-florya-gunes-plajinin-hukuki-bir-dayanak-olmaksizin-sirket-tarafindan-isletilmesi http://kamubis.com/decisions/SayistayFinding/21ac50ce-edcf-4250-ba7e-78a115c7bf7a/ilce-ve-belde-belediyelerinin-hesaplarinda-kayitli-olan-su-abonelerine-ait-depozitolarin-idare-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7232be38-2ad8-4250-a726-02182f8da2e9/elektrik-enerjisi-alimlarinda-mevzuata-aykiri-olarak-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/dfda87b0-7e49-46f7-ad81-251110f3bdd7/ilk-madde-ve-malzemelerin-yil-sonunda-toplu-olarak-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/dc77b4bd-a503-4c01-bf82-7ccd9ede8492/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-verileri-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/ca2ba77c-37b0-4f17-9d7f-ef9d82d246fd/idare-tarafindan-kamu-kurum-ve-kuruluslarina-tahsis-edilen-tasinmazlara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/4ef09c99-bc05-4f9d-be0d-0c11d2ce2242/belediyeye-tahsis-edilen-tasinmazlara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/84d5a0a5-d24e-49fc-bfb8-74b5ad634fa0/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-amortismana-tabi-maddi-varligin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/e56b6170-5022-48b5-a906-9e14c1a7e9a6/devreden-katma-deger-vergisi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/64945516-96e6-42b0-bd81-ffa55b3ecbbe/sirketin-vadesi-gecmis-borclarinin-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/b1ca8d58-6210-4ec6-8d33-8831fd665bba/gecekondu-fonu-hesabi-olusturulmamasi-ve-ilgili-payin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/44b583a4-02d9-4355-a67b-0a6527a7bf42/gecikme-zamlarinin-idarenin-mali-tablolarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7f119425-0ee7-4797-81de-08d2ae1ff414/pazarlik-usulu-ve-dogrudan-temin-suretiyle-yapilan-alimlarda-hatali-uygulamalarda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/62ab370b-a24c-4437-aa90-70c9e2f2e185/memurlar-eliyle-yurutulmesi-gereken-asli-ve-surekli-gorevlerin-iscilere-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/0f9d7d61-1986-4a77-93ff-c8545bd702e8/butce-ici-isletmenin-ticari-islerine-iliskin-gider-ve-gelirlerinin-ozel-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/19c77aa7-46cf-4590-958a-0dda3bd47070/baska-idarelere-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-muhasebelestirilerek-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2338e68d-9427-4dd7-8b2c-bf735f8a6570/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d9c85548-23c3-4117-bd30-377279c65684/sosyal-denge-sozlesmesinin-mali-konular-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/08c3b56b-dcf3-4a61-bb0e-8fcda2fec310/isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunan-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e9f11b59-f252-4126-8fb7-8c90c2b96295/gecekondu-kanunu-geregince-tahsil-olunan-gelirlerin-vadeli-bir-hesapta-tutulmasi-gerekirken-vadesiz-bir-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/1d442d13-a8eb-4bfa-bfde-727404fe54ad/ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilati-yapilmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ab14648e-d85a-4a99-9217-d7ee986442b5/sirketin-bagli-ortakligi-olan-buyukada-yasam-merkezi-adi-ortakligina-faizsiz-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/1a0af176-0c1a-4328-8c25-57e81ca368cb/belediye-sinirlari-icerisinde-cevre-temizlik-vergisi-odemeyen-bazi-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/50eba342-5fba-4e90-8145-19f16caee1eb/isgale-konu-olan-tasinmazlardan-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/a321d32c-3313-4219-b3e4-f1c5e86898b0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-bazilarinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/f1070580-9322-4bd4-af4b-37f10cab9de8/elektronik-haberlesme-hizmeti-sunan-bir-isletmeci-ile-belediye-arasinda-bugune-degin-gecis-hakki-sozlesmesi-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/41269db2-e58a-4817-9f3a-afcf2baa5071/kilometre-gostergeleri-bozuk-araclar-nedeniyle-akaryakit-sarfiyat-kontrollerinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/e545bfe9-5cb8-4ba9-8591-35e72c57598c/terkin-edilen-gelirlere-iliskin-yeterli-evrak-duzeninin-ve-ilgili-birimlerle-muhasebe-kayitlari-arasinda-tutar-mutabakatinin-olmamasi http://kamubis.com/decisions/SayistayFinding/801ec42a-b47f-451a-8b0c-7d164590f5c2/belediye-gelirlerinden-alacaklarin-muhasebe-kayitlarinda-duzenli-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/941ea43e-0629-4aa5-ac87-3e38ad537881/tasinmaz-mallarin-envanter-ve-kayitlari-ile-cins-tashihlerinin-yapilmamasi-ilgili-form-ve-cetvellerin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f4b20d99-2f91-476c-b2d4-99f40aa1e4c5/ilk-madde-ve-malzeme-hesabinin-hatali-kullanilmasi-ve-bazi-harcamalarin-cari-yil-gideri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/28b2723e-d23f-4f0b-a0e0-092d5268e050/isyeri-acma-ve-calisma-ruhsati-alinmaksizin-faaliyette-bulunulmasi http://kamubis.com/decisions/SayistayFinding/13c76869-80c1-4f94-8248-a4f6bbdb63d5/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4ebd2b59-7846-4e6a-a6a8-d44ba1c8c5d3/is-kanununda-belirlenen-yillik-fazla-calisma-suresine-iliskin-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/dc4f869c-fa25-4c27-8b1a-525035d0dd89/kapsam-disi-personel-niteligi-tasimayan-kisilerin-kapsam-disi-olarak-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/b381eb88-206a-4341-a32a-d7387592a6ce/mali-musavirlik-hizmetinin-dogrudan-sozlesme-ile-alinmasi-ve-sozlesmeye-aykiri-ucret-zammi-yapilmasi http://kamubis.com/decisions/SayistayFinding/8d81b495-c094-447b-bfdd-c2050b0069cb/yonetim-kuruluna-verilen-murahhas-uyelik-ucretinin-yonetim-karariyla-belirlenmesi http://kamubis.com/decisions/SayistayFinding/97940007-ae6f-4ccf-8ada-edf146bc0364/yonetim-kurulu-uyelerinin-tumunun-murahhas-uye-olarak-atanmasi http://kamubis.com/decisions/SayistayFinding/a94a9f7d-7e6f-42e3-80f0-39c8cb295207/buyuksehir-belediyesi-ve-bagli-kuruluslarinda-yoneticilik-sifatina-haiz-olmayan-personelin-sirket-yonetim-kurulunda-gorev-almasi http://kamubis.com/decisions/SayistayFinding/256db6f3-2091-47f6-b373-6fc12607b50d/bir-sirketin-otoparklardan-ucretsiz-yararlanmasi http://kamubis.com/decisions/SayistayFinding/a2f1aed7-ad16-49af-b819-2534f0f4b761/otopark-isletme-hakkinin-sirket-tarafindan-minibusculer-odasina-kiralanmasi http://kamubis.com/decisions/SayistayFinding/62c4badc-4afd-46d1-a137-d3ba11f451f6/isletme-hakki-devralinan-otoparkin-suresinde-faaliyete-gecmemesi-nedeniyle-sirketin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/8c764b7a-56f4-43be-b7e7-d7e8c6086265/isletme-hakki-devralinan-otoparklarda-ucretsiz-yararlandirma-yapilmasi-ve-gelir-kaybi-olusmasi http://kamubis.com/decisions/SayistayFinding/f030ba17-a428-4c5d-9a8a-6c13ec70d536/vadesinde-tahsil-edilmeyen-alacaklar-icin-yilsonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/74211f50-e816-4476-b645-8e245e71c984/dayanikli-tasinirlara-numaralandirma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bed569e3-db57-44d1-af80-c50f7552dac5/kasa-noksanlarinin-sorumlulardan-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/12e7d151-7e22-4390-a5a6-c4b44d386f57/buyuksehir-belediyesi-mulkiyetinde-olan-yerlerin-herhangi-bir-tahsis-veya-kiralama-olmaksizin-bila-bedel-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b9387eee-b135-4829-9fe4-f0969556abf7/sirketin-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-ifa-ettirmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/218e0b78-55cd-400c-837f-229fcf4ce1f6/sirketin-onayi-bulunmadan-yuklenici-tarafindan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/d4cf770a-130d-468b-b1d4-929f0665416b/ceklerin-ileri-tarihli-duzenlenerek-bir-borclanma-araci-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fd47b1f9-4639-4d50-bdee-f43c15a6762b/sirket-tarafindan-kiraya-verilen-otopark-alanlarinin-isletilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4dc3047d-5180-403a-bf72-edf8cd560b92/avans-odemelerine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a764361a-d8b1-4c3d-9328-cb884ad77b17/genel-mudurun-yetkisi-olmamasina-ragmen-belli-kisilere-satis-indirimi-uygulamasi http://kamubis.com/decisions/SayistayFinding/8608f54c-9ce4-44be-b674-520f8e9f4b49/finansal-kiralama-islemleri-icin-meclis-karari-alinmamasi-ve-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/85090825-719a-4346-967a-116fd7ea6f0f/muhasebe-yevmiye-kayitlarinin-gecmise-donuk-olarak-silinmesi http://kamubis.com/decisions/SayistayFinding/e502bcef-9ffd-4ca7-8012-4fdc9c97cddd/sirketin-hizmet-sunumunda-kullandigi-bazi-tasinmazlari-ecrimisil-karsiligi-kullanmasi-ve-sirket-tarafindan-yasal-suresinde-pesin-odeme-yapilmamasina-ragmen-indirimli-tahakkuk-kayitlari-yapilmasi http://kamubis.com/decisions/SayistayFinding/2bfeef4d-0cfc-41bc-aa20-f1509d7a4a7e/bazi-mal-veya-hizmet-alim-islerinde-denetim-muayene-ve-kabul-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/deff640f-379d-48c0-9afb-d450f06f6f2d/yonetim-kurulu-toplantilarina-katilmayan-yonetim-kurul-uyelerine-huzur-hakki-odenmesi-sebebiyle-sirketin-zarara-ugratilmasi http://kamubis.com/decisions/SayistayFinding/4cc309d3-376a-440f-afb2-bcf5fab20072/bazi-sirket-calisanlari-ve-bunlarin-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/7a3fa664-a1fd-436d-95f9-61e9c4cdfa70/acik-ihale-ile-yapilmasi-gereken-islerin-dogrudan-temin-yontemiyle-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/644d6afa-9ee7-4eb9-bee9-78ad61f5e473/sirket-tarafindan-tedarik-edilen-ve-satilan-urun-ve-mamullerde-yuksek-tutarlarda-zayi-olmasi-bunun-icin-herhangi-bir-sorumluluk-tespiti-yapilmamasi-ve-herhangi-bir-prosedur-belirlenmemis-olmasi-nedeniyle-sirketin-yuksek-miktarda-zarara-ugratilmasi http://kamubis.com/decisions/SayistayFinding/6348a72f-511d-4e8b-8ba6-d2cdf0858d1e/geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/a0151643-e637-4fe6-b767-33aee8ece17e/idarenin-vergi-ve-prim-borclarinin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/46842692-3641-41b2-84b6-d33c740c8087/sirket-tarafindan-nakit-avans-verilen-personelin-yaptiklari-harcamalarda-kisisel-kredi-kartlarini-kullanarak-avans-mahsubu-gerceklestirmesi http://kamubis.com/decisions/SayistayFinding/c3e2bbd9-4ff2-460c-a6c7-0dc25963929b/buyuksehir-belediyesi-meclis-kararina-istinaden-sirkete-isletme-hakki-devredilen-yerlerin-isletme-suresinin-dolmasi http://kamubis.com/decisions/SayistayFinding/e4ffcb7c-7b1e-4b68-8569-965d71f5a556/atil-vaziyette-bekletilen-tasinmaz-icin-isletme-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/a51dea97-5f32-47db-ac5d-15ccf92d8f95/ihale-yapilarak-temin-edilmesi-gereken-bazi-alimlarin-ihalesiz-olarak-kamu-ihale-kanununun-3-g-maddesi-kapsaminda-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/e15764d9-1b40-446c-b0ba-2eadb82fbeaa/maddi-duran-varliklar-hesap-grubu-ile-maddi-olmayan-duran-varliklar-hesap-grubunda-yer-alan-birikmis-amortismanlar-hesaplarinin-varlik-bazinda-ayrintili-olmamasi http://kamubis.com/decisions/SayistayFinding/370ade61-b337-4b7b-8eac-e800820395a9/atiksu-kalite-kontrol-ruhsatlarina-iliskin-uygulamada-hatalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/ae65a170-9e83-4e72-99d2-dec59b4502c3/nakden-yapilan-tahsilatin-alicilar-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/32d51a7d-e6f6-4336-a248-81b43c7845e8/mal-alimlari-nedeniyle-tedarikcilerden-alinan-katilim-bedeli-gelirlerinin-gelecek-aylara-ait-gelirler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/34508d94-a1b1-471d-9f02-5346247bbf3b/maddi-duran-varlik-satisindan-dogan-alacaklarin-alicilar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/8c64945e-6036-43d1-adbf-a26da1874f92/kredi-karti-ile-yapilan-harcamalara-iliskin-tutarlarin-diger-mali-borclar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/50fe7ec7-0c9d-4c35-b7ad-cc61e12ab244/kredi-karti-ile-yapilan-satislara-iliskin-tutarlarin-alicilar-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/5a0998a7-bb70-4af2-ad82-06d4231d26a0/2018-yili-personel-tasima-hizmet-alim-isinde-ihale-kapsaminda-degerlendirilemeyecek-is-kaleminin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2e128caa-8ea3-4ab5-a69e-22561844b76c/sirketin-adi-ortakligi-adina-yapilan-kira-giderinin-diger-olagandisi-gider-ve-zararlar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/74822eab-0f00-438e-a526-8fd2bcac0676/icra-takibindeki-alacaklar-icin-yapilan-giderlerin-supheli-ticari-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/9af58625-cc53-488e-a10b-946614fcf71f/hurdaya-ayrilan-demirbaslar-icin-hurda-kaydi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bd381d96-787c-484f-8f2a-1322f0854db4/buyukada-yasam-merkezi-adi-ortakligi-adina-yapilan-alimlarin-bagli-ortakliklardan-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/aab19942-edce-4c6d-a41c-b78e9ad0802e/sirket-aleyhine-acilan-davalara-iliskin-olarak-gider-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4ec75176-81f2-42cc-ac88-c11473889f8d/sirketin-demirbaslar-hesabina-iliskin-muhasebe-kayitlari-ile-fiziki-sayimlarda-yer-alan-kayitlarin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/4052dc89-c242-483d-90c3-a25ec78fefe4/yetkilendirilmis-muayene-kurulusuyla-meclis-karari-olmaksizin-asansor-periyodik-kontrolune-iliskin-hizmet-protokolu-imzalanmasi http://kamubis.com/decisions/SayistayFinding/21afe6a9-b8fc-4080-bb80-cc0968e983df/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/273e9c46-64a7-46d1-a817-e839a55ad99e/idareye-ait-akaryakit-istasyonunda-otomasyon-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/3d6b5eb2-3592-4a36-b1d7-e7c817cd1909/dogrudan-temin-usulu-ile-yapilan-alimlarda-mevzuata-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bc8da6b0-36e0-409b-9ad9-b5a45f42996c/tarife-cetvelinde-bazi-harclarin-mevzuatta-ongorulen-azami-tutarlarin-uzerinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/88108b31-cd42-428b-8de1-ff421a75a334/kamu-idaresinin-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c1707a8c-a511-4b1e-9a01-67991a398fba/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c384194b-59b1-4340-b258-85751add9329/tasinmaz-satis-ihalelerinde-sozlesme-yapma-yukumlulugune-uymayan-istekliler-hakkinda-ihalelere-katilmaktan-gecici-olarak-yasaklama-islemi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a4136a06-92f8-4c8a-8719-de9a99500f0f/tasinir-mevcudunun-ve-islemlerinin-muhasebe-sisteminden-tam-olarak-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/7e337970-ac34-4ee6-af9e-1cd174c7b6d6/hurda-niteligindeki-varliklara-ilgili-yonetmelik-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/d484e715-f918-4a99-807b-da06dc8e89e0/rekonstruksiyon-isinde-ihale-mevzuatina-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0bc79da6-012f-4eb1-a943-a0736cd31106/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/50cf70aa-c24e-4957-8d5a-e560730b3622/mevduat-faiz-gelirleri-uzerinden-yapilan-tevkifat-tutarlarinin-butce-geliri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7bbebf34-d380-4826-b5a2-ea2cb551908f/tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f94981c8-f807-4039-bb38-4d8916758914/amortisman-ayrilmayan-ve-kayitli-degerinden-daha-fazla-amortisman-ayrilan-maddi-duran-varliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/347a7773-bdee-45ec-a5fe-cab4ebd94692/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/1c3dd528-ba50-496e-afa0-a24a10488beb/estram-as-mulkiyetinde-bulunan-bir-adet-binek-arac-kullanilmadigi-halde-kasko-sigortasi-giderlerinin-odenmesi-eskisehir-buyuksehir-belediyesine-bedelsiz-arac-tahsis-edilmesi-ve-sirket-kaynaklarinin-verimlilik-etkinlik-ve-tutumluluk-ilkesine-uygun-olarak-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d8adc14f-aa9d-47f3-aa40-a806e8d832d4/turk-lirasi-cinsinden-temini-mumkun-olan-bazi-mal-ve-hizmet-alimlarinin-yabanci-para-cinsinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/537c3bee-98b4-4c44-8f71-3bbbfdec7be4/sirketin-faaliyet-alani-ve-gorevi-ile-ilgili-olmayan-baska-bir-idarenin-gorevi-olan-bir-is-icin-harcamada-bulunulmasi http://kamubis.com/decisions/SayistayFinding/1d4ca8fc-45a5-4d2a-aad6-5ffcff3a8957/kahvaltilik-paket-alimi-ihalesinde-teklif-veren-istekli-sayisinin-bir-olmasi-ve-yaklasik-maliyetin-uzerinde-fiyat-ile-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/a8f81aa4-1b0c-4835-b9ca-0a019abe5ac4/sirket-tarafindan-alinmis-1-yillik-teklif-mektubuna-nazaran-7-aylik-sozlesme-duzenlenmesi-yilin-kalan-5-ayi-icin-daha-yuksek-birim-fiyat-ile-hizmet-alinmasi http://kamubis.com/decisions/SayistayFinding/63105c0b-5d3d-4f38-b427-7a3751e489c2/estram-as-ile-yuklenici-firma-arasinda-imzalanan-36-aylik-uzun-donem-arac-kiralanmasi-isi-sozlesmesinin-yuklenici-yukumluluklerinin-tamamlanmadan-suresinden-once-feshedilmesi http://kamubis.com/decisions/SayistayFinding/309c4e8d-ec51-40d7-9e0c-009db0fced15/teklif-mektuplarinin-mal-alindiktanise-baslandiktan-sonra-alinmasi-ve-bazi-alimlarin-teklif-mektubu-olmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/274420be-0b40-4064-b7c3-0e437ec40e6a/isteklilerde-belirli-mali-ve-teknik-yeterliklerin-aranmasi-geregine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/d9692f52-6339-44eb-bd14-19a31b276dd7/butun-riskler-all-risk-sigorta-policeleri-hakkinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3486cd5e-523d-4de3-84ad-fc2c367f6157/yapim-isi-ihalelerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/afe69144-3193-4abc-b2e2-873959cd2983/kamu-ihale-kanununa-gore-yapilan-hizmet-alimina-iliskin-olarak-elektronik-bilet-toplama-sistemi-danismanlik-hizmet-sozlesmesi-bedelinin-uygun-gerekceye-dayali-olmaksizin-ek-protokol-ile-artirilmasi http://kamubis.com/decisions/SayistayFinding/ba898d81-1dda-45c5-97b3-0dace6e3397a/kamu-ihale-kanununa-gore-ihalesi-yapilan-elektronik-bilet-toplama-isinde-uygun-dusmeyen-gerekceyle-sure-uzatimi-verilmesi http://kamubis.com/decisions/SayistayFinding/f9b254fd-fb63-4813-984a-5d25a287813d/estram-as-ile-eskisehir-buyuksehir-belediyesi-arasinda-otobus-validatorleri-serbest-kart-ve-eskart-baski-makinesi-alimlari-islerini-duzenleyen-ucret-toplama-sozlesmesinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/446ae3b9-16f7-4381-bfe0-21b7c84dc79f/kamu-ihale-kanunu-uyarinca-istisna-kapsaminda-yapilacak-olan-alimlardan-kamu-ihale-karari-eki-ek-1e-tabi-olanlarin-sadece-soz-konusu-isletmelere-munhasir-olarak-yapilacak-mal-ve-hizmet-alimlari-kapsaminda-yapilmasina-ozen-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/38864318-593c-404b-8f43-36b814d04a2a/ic-kontrol-uyum-eylem-planinin-ve-ic-denetim-izleme-surecinin-etkili-sekilde-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/2977bf34-a078-44a2-a059-2b9ec88f41d3/kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlarin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/5771ac61-3ef9-4077-b9ca-477d71734ca6/iklim-degisikligi-ile-mucadeleye-yonelik-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/4de36977-44b8-4c9b-85c6-7ac3c4c54c71/ticari-taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/5c46a154-a9f2-4407-a966-769083e2ebc4/ticari-servis-arac-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/5712a457-dc7d-462f-823a-7659797d5ede/otel-yapim-isinin-kamu-ihale-mevzuatina-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/cf86f9a9-21f3-467c-b553-04da5095b349/ruhsatsiz-calisan-isyerlerine-yonelik-mali-mueyyidelerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/2139b430-6a3b-4417-8556-d28d6089f488/koy-tuzel-kisiligi-kaldirilan-yerlerde-bulunan-buyuk-isletmeler-icin-gercekci-su-tarifesi-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/aad45051-bdd2-43e3-a24c-c84cea6917c0/aritma-tesislerinde-kullanilan-elektrik-enerjisine-iliskin-bedellerin-sanayi-tarifesi-yerine-ticarethane-tarifesi-uzerinden-odenmesi http://kamubis.com/decisions/SayistayFinding/977acac0-9afd-441a-b927-5900bf392d26/belediyenin-stratejik-planinda-depremle-ilgili-amac-hedef-ve-stratejilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/b07dee03-3a51-4f16-8414-4e6352c3f18b/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/cb288377-2c89-4d85-bd69-099f80d30548/kuyu-acilmasi-su-tuketimi-ve-kullanim-alanlarina-yonelik-gozetim-sureclerinin-etkili-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/4b1a9ec9-70d3-4882-bdfc-bfed8adff168/su-ve-atik-su-tarife-tespitinin-maliyet-esasina-dayali-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d86f9e6a-8b01-436d-a01b-ec4fdeb8291d/kanalizasyon-ve-yagmur-suyu-tesisleri-kurulum-ve-isletiminin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/552d3f43-5b22-4118-8588-1a862d79799f/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/5c8ebb76-500f-4d09-9b74-fccef9fb29c5/muhtelif-ihtiyaclarin-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/1863ccef-f898-4b5b-aba5-54f9d722e925/mevzuatta-belirtilen-siniri-asan-taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/d27f4bc3-49c1-4dba-bbd6-d1668db7c779/tahakkuk-etmis-encumen-idari-para-cezalarinin-tahsil-surecinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/b3f448be-157d-43cd-844a-1050df658fc1/yeniden-degerleme-orani-kadar-artirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/9a21156c-e2e8-4d86-956a-27fe5afb6d5f/bazi-is-yerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/09804be2-b64f-47fe-9115-9951bbd94331/bazi-is-yerlerine-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c3d83cb5-f20b-4f58-b01d-077a33a9e426/mevzuatinda-ongorulen-oranda-engelli-personel-ve-sosyal-hizmet-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/723a4bf2-6478-4eb6-8346-55c1c1a90e3b/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e9320b16-acd9-473a-b54f-1228a71cff10/sebze-ve-meyve-ticareti-ve-toptanci-halleri-hakkinda-yonetmelik-hukumleri-geregince-alinmasi-gereken-teminat-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/dd1086c5-4b8f-4169-ae49-670332606b1b/tasinir-islemlerinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e5c05af6-8409-427e-ab71-48a35238eebe/tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/19649f6b-0449-4e84-9173-f5cebe23c8d7/tasinmazlara-yonelik-muhasebe-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/29cc96f0-88f1-4549-acbc-8560706896bc/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/4c06f19e-a3ee-43ce-8ccc-1975ac58107b/kidem-tazminati-odemelerinin-hatali-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/72081303-14c8-474b-b3f5-a7f7803fb09d/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-duran-varliklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/947322b9-8ba5-4b39-a56b-38d304788e59/atik-su-aritma-tesislerinin-bir-kisminda-elektrik-enerjisine-iliskin-tesvikten-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/cf55da44-0838-443e-9b2c-d8e74601c9a2/su-ve-atik-su-tarife-hesabinda-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/a2605446-094b-4400-b7c4-8e6b0169f946/donem-sonunda-gelecek-yillara-ait-gelirler-hesabinin-gelecek-aylara-ait-gelirler-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/42084f9a-1df7-47a5-80dd-81238ad14824/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/11ffe43f-dda7-40dc-bcd2-29ffcf59a745/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ba24ba84-274a-4803-8d0b-1e1501512a93/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ad859fe0-b464-44c0-b896-b144ed8c8d18/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasii http://kamubis.com/decisions/SayistayFinding/77278fd4-9c40-4b50-914b-5b50b9d77389/bazi-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/a35390d6-bb62-4a27-8485-7f3db767f7bb/arac-kiralama-ihalesi-kapsaminda-yabanci-menseli-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/c2938873-d52b-4d5e-8c21-c4a2f65e84d6/alisveris-merkezleri-icinde-yer-alan-isyerlerinden-ilan-ve-reklam-vergisi-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7871e7e6-c0de-4cf8-9242-df13f14c1752/tecil-edilen-emlak-vergisi-tutarlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3853b31b-7fe1-4729-a8c1-522445d76774/ilk-madde-ve-malzeme-hesabinda-izlenen-tuketim-malzemelerinin-tuketime-sevk-edilmelerine-ragmen-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/975c8c21-a064-45c9-ac3b-59103a14b4ae/genel-aydinlatma-kapsamindaki-tesislerin-elektrik-dagitim-sirketine-devredilmemesi-ve-tesislerin-ticarethane-abone-grubundan-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/b39c6eb3-4971-4c51-8e99-25926f81bdd1/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/fbcedfb9-a8c8-4302-83a6-a9bb141b73ba/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/574d1c87-b953-42d9-bd49-aeb713c9b4ec/tapuda-kayitli-olan-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/af7d12b1-48cb-4dbc-a104-15eb1de0c35e/gecici-kabulu-yapilan-islerin-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/6d7c552c-d572-431f-9b04-de13a1433413/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/431db553-d06e-450f-85b7-66a47f5c83d8/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f5e21cc2-5cde-4e8f-931c-3e9084b27b16/tahakkuk-etmis-olan-idare-gelirlerinde-tahsilat-oranlarinin-dusuk-duzeyde-kalmasi http://kamubis.com/decisions/SayistayFinding/89636d5b-f153-40e8-a197-bbae74439e20/parasal-limitler-dahilinde-yapilan-alimlarda-10-sinirinin-asilmasina-ragmen-kamu-ihale-kurulundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/2c904643-b423-4cfc-8dd8-0b0728eb9d2a/idare-tarafindan-sayistaya-verilmesi-zorunlu-olan-hesaplarin-gonderilmesi-hususunda-mevzuata-aykiri-hareket-edilmesi http://kamubis.com/decisions/SayistayFinding/f7ba7dbd-bcc2-4af6-bb5a-a2307625554c/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5be647bc-f107-440e-9645-cfa32c3c7a65/demirbas-ile-makine-ve-cihaz-hesaplarinda-kayitli-tasinir-mal-ve-malzemelerin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4401607c-85c9-4c50-8c45-bc47eb516534/belediyenin-yillik-personel-giderlerinin-mevzuatta-belirlenen-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/9d2a0ddf-5194-4845-af32-f72631f7d5ce/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/797ccade-e673-44c3-85df-d8ab807466c5/gecekondu-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/fd8c8aa3-e096-4e5c-8c83-97b114cb9930/mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/bbcb48e3-10ab-4003-b189-420d1ff885c6/ruhsatsiz-veya-ruhsata-aykiri-yapilarin-yiktirilmamasi http://kamubis.com/decisions/SayistayFinding/9edcb564-0c1c-4cc7-8ad8-2fc4021e3fef/genel-aydinlatma-kapsamindaki-tesislerin-elektrik-dagitim-sirketine-devredilmemesi-ve-tesislerin-ticarethane-abone-grubundan-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/b09b8ad7-8d9f-4304-be9d-dcd802b668db/belediye-meclisine-kanunla-verilen-yetkinin-belediye-baskanina-devredilmesi http://kamubis.com/decisions/SayistayFinding/c4111361-7810-49d6-8a31-00f07e722494/satin-alma-takastrampa-usuluyle-kamulastirilan-yerlerin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/867bfadf-31a1-4b43-ae52-fea22eb94352/mahsup-suresi-sonunda-kapatilmayan-avanslarin-kisilerden-alacaklar-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ddacdb30-2672-408f-a6ad-b4efd33bf0e5/bazi-bilgisayar-yazilim-programlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b6b17148-ee54-478f-8138-a1634ab2e89f/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/61592d2d-1109-4423-b9d7-edfd3b8b411c/elektrik-alimlarinin-ihale-yapilmaksizin-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0d2012d2-dbd1-4f2e-8db5-5fc98a8af631/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/cccea47f-d522-4c98-8cd7-9e0db05728a5/manisa-su-ve-kanalizasyon-idaresi-genel-mudurlugunden-alinmasi-gereken-altyapi-kazi-izni-harci-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0cf72007-3805-4ca8-a850-37a73030cf38/on-odeme-islemlerinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/731e674f-34f6-49d1-9783-8ed6b057e792/ticari-araclarda-reklam-bulundurulmasina-yonelik-olarak-duzenlenen-izin-belgesi-ucretlerinin-belediye-meclisince-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/bc5d7191-e776-40a1-a4e6-3aee2b3392e6/kamu-kurumlarinin-binalarindan-yapi-kullanim-izin-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/61f799c9-8387-473c-bc8e-7d5c55ccad19/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3e2c932c-1410-478d-b295-e673df715a22/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/4b5b1b14-c7c6-4bb4-ac6e-738d43e41486/ulusal-bayram-gunu-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9721851d-4f0a-4003-8fcb-117d54216e18/birlige-uye-belediyeler-tarafindan-odenmesi-gereken-katilim-paylarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/3eac24b4-1cda-4030-b8ed-0845a972b482/mevzuata-aykiri-olarak-tahsil-edilen-gecis-hakki-bedellerinin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d22f5373-e05e-4519-a1a5-294a7a95372f/hurda-malzeme-satisinin-ambar-yonetmeligine-uygun-olmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/919e04a7-7167-4296-abf0-2236efe7eba6/belediye-sinirlari-icinde-faaliyet-gosteren-maden-isletmelerince-yatirilmasi-gereken-belediye-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/34105c3c-6e97-4905-abcc-e7919f978dd7/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/a1201429-ef0c-46c0-8719-ce1c43e977cb/yapi-kayit-belgesi-bulunan-yerlerin-emlak-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7ecff0f3-9e5e-46f9-b74a-fba81e22e0dc/belediye-sinirlari-icinde-yer-alan-bazi-isyerlerinden-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/80fb5471-b5bb-488d-ae3e-57e96235e793/ilan-ve-reklam-vergisi-mukellefi-olan-bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a5ff1e84-d192-4921-834b-ca49aba143c3/sosyal-tesis-gelirlerinden-bakim-ve-onarim-icin-pay-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5fadfb35-6fea-4979-bf90-1b21c203956b/kanun-geregince-kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/b76c2a24-377f-4fc3-a8c0-ed90b7be5e46/ilk-madde-ve-malzemeler-hesabinda-bulunan-tuketim-malzemelerinin-zamaninda-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/ce2d9546-1005-402c-8a38-4d2b9d13f204/avukatlik-vekalet-ucretinin-5lik-kisminin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/89d9a376-20f8-4e24-8706-ae54515d9884/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/b168a89e-61a9-4a50-985f-6cd1dc285c5e/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/f72505a3-75f0-4edd-8a72-6ef396612814/taksi-duraklarindan-herhangi-bir-kira-geliri-veya-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/21e4fab1-4da6-4f81-83c2-92807bf4f12e/resen-vergi-tarhi-yapilmamasi-ve-takdir-komisyonu-kurulmamasi http://kamubis.com/decisions/SayistayFinding/7f52408f-77a9-4035-a28d-9ed3ddda37a9/buyuksehir-belediyesine-ait-istanbul-senin-destek-projelerine-iliskin-hizmetlerin-ucretsiz-sunulmasi http://kamubis.com/decisions/SayistayFinding/41f2f9eb-146f-4dec-b588-13ea5ae9268a/kamu-idaresinin-tasarrufunda-bulunan-yol-ve-meydanlarin-isgalinden-ecrimisil-yerine-isgal-harci-alinmasi http://kamubis.com/decisions/SayistayFinding/a9e31350-c00e-4cdf-9672-04edb121d509/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3f7ae8a9-1247-4869-9dd4-88ba99688d84/ilanen-teblige-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/dffcbcba-f9f9-4932-984d-34d87a9209c5/belediye-alacaklarinin-zamanasimina-ugratilmasi http://kamubis.com/decisions/SayistayFinding/2b4d307c-0650-431e-bbc4-adbe07113d03/bankalar-araciligiyla-gerceklestirilen-tahsilatlarin-mevzuatta-ongorulen-surede-hesaba-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/295d174f-3796-49aa-8053-e3e482f4b329/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/5f24a4b5-3040-4cbe-855b-3fed07798607/idarenin-ambalaj-ve-tekstil-atiklarinin-toplanmasi-ve-degerlendirilmesi-imtiyaz-hakkinin-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/65dc7a13-4867-43f9-ad76-dbd18ab3e5c9/kurumsal-gelir-tahsilatlarinin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/d1d85e89-7862-442b-87bc-8625d9174fd9/butcenin-hazirlanmasi-surecinde-yapilan-ongorulerin-gercek-verilere-dayanmamasi-ve-butce-gerceklesmelerinin-isabetsizligi http://kamubis.com/decisions/SayistayFinding/d28232c3-ffb0-40b3-88a3-5b8db0c924d9/sosyal-guvenlik-prim-borclarinin-tamaminin-bilancoda-gosterilmemesi-hazine-ve-maliye-bakanligina-olan-borclarin-ise-yuksek-gozukmesi http://kamubis.com/decisions/SayistayFinding/2f5cbe69-eda7-44d7-b011-01311d1e8d3e/dogrudan-teminle-yapilan-konaklama-hizmet-alimlari-ve-avans-suretiyle-gerceklestirilen-alimlarda-piyasa-fiyat-arastirmasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a6d0ccf6-d0e8-472e-8530-dec4e70de2ed/tasinir-kayit-ve-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/c2a405b9-30e0-4c31-bb5d-f4b8d2d46ae0/belediye-adina-tescil-edilmis-tasitlar-ile-belediyenin-envanter-kayitlarinda-yer-alan-tasitlar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/b1506497-35dd-4791-854e-d31eb4916fa5/kamu-idaresine-ait-tasinmazlarin-isletme-haklarinin-cuzi-bir-bedel-karsiliginda-spor-kulubune-devredilmesi http://kamubis.com/decisions/SayistayFinding/3abec3d3-c94a-47c6-a8ac-a075fe963e15/kamu-idaresi-mulkiyetinde-bulunan-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi-ve-elektrik-ve-su-faturalarinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/835224e2-f3c8-49fe-ab2e-e847cbb185e1/belediyenin-veya-devletin-hukum-ve-tasarrufu-altinda-olan-yerler-ile-sit-alanlarinin-isletmeler-tarafindan-isgal-edilmesi http://kamubis.com/decisions/SayistayFinding/2d9d62ef-f285-4fde-a7b4-67ef00b3ebf9/belediye-sinirlari-icerisinde-yikim-karari-alinip-yikilamayan-imara-aykiri-ve-kacak-yapilarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0bdb38c3-06a9-4cdf-93f9-a20431ec7978/belediye-sinirlari-icerisinde-yer-alan-kafeterya-restoran-ve-diger-isyerlerinin-yapmis-olduklari-golgelik-ve-cardaklarla-elde-edilen-kapali-alanlarin-mevzuata-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/a2bc00cb-fb9d-425c-b632-3bf5a77bd55e/belediye-sinirlari-icerisinde-yer-alan-bazi-isyerlerinde-mimari-projelerine-aykiriliklar-ile-bazilarinin-kolon-ve-kirislerinde-tiraslamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/52cd0caa-9de6-475e-96d7-af1ff5fd91cb/bilancoda-yer-alan-banka-kredileri-tutarinin-gercegi-yansitmamasi-ve-faiz-borclarinin-gozukmemesi http://kamubis.com/decisions/SayistayFinding/f59de73a-67cb-4c78-b377-3c9925bcb74b/olculebilirlik-kriterini-karsilayamayan-gosterge-belirlenmesi http://kamubis.com/decisions/SayistayFinding/4de29786-2efc-429f-9199-eb245d29ab19/yapim-isi-ihalelerine-katilim-ve-yeterlilik-kriterlerinin-eksik-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d4b9e8b4-c686-4988-ade2-f9531bb1c7a6/seracilik-faaliyeti-yuruten-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/826ac4e3-cbfd-47c5-8d7d-9afa3a7ead1e/kamu-idaresinin-ticari-nitelikli-islemlerinde-kdv-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/62bc4779-47d0-4fac-b465-050b510b670d/belediye-baskan-yardimciligindan-mudur-kadrosuna-atama-usulunun-mutat-hale-gelmesi http://kamubis.com/decisions/SayistayFinding/0935c18b-94d9-4e99-b814-3fc38db03efe/kamulastirilan-yerlerle-ilgili-emlak-vergisi-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/922379a6-d6ac-4cd8-ab54-613843447835/belediye-baskan-yardimciligina-yapilan-atamada-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/dc3ff404-ab11-4291-80e6-9dfa9611ffb5/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-sirkete-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/5dfb613c-c4a4-47cc-ad37-7aadc94cc67f/kamu-idaresinin-islettigi-kres-ve-gunduz-bakimevleri-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/be89f145-98ae-4e93-9885-22e5388c6c4c/belediye-gelir-kalemlerinden-bazilarina-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/2f5f88e6-c4c1-47a4-8489-7c0c70acbd8b/banka-hesaplari-arasindaki-para-aktarimlarinin-muhasebelestirilmesinde-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b8886d71-d05e-4d39-8652-b8c57ce8f6ae/amme-alacagi-kapsamindaki-kurum-gelirlerine-iliskin-takip-ve-tahsilat-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/457b356c-7798-4ba7-a985-d077e6a1f552/kamu-idaresine-karsi-acilan-kamulastirmasiz-el-atma-davalari-sonucunda-kesinlesmis-mahkeme-ilamlarina-iliskin-tazminatlarin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/43e66323-d873-4f5f-b326-712ea2996361/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlari-ve-lisanslarin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/d7f4a7fc-a8d0-4f20-8941-23ce911d910a/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d10ce55f-af7d-4708-ad10-c001f22aa0a2/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenilen-varliklarin-tamaminin-amortismana-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6a05015e-5387-4ce9-a238-d15cd2680905/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/0ef58ca0-74a8-4016-8a33-b45f6f6e3dff/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b285b0ad-83c1-4d7c-9e6b-70c36e774689/isletme-hakkinin-devri-niteliginde-olan-yerlerin-kiralamalarindan-kdv-alinmamasi http://kamubis.com/decisions/SayistayFinding/928cb3d9-61aa-4618-b51a-d3e1ffb60ba1/ilan-ve-reklam-vergisinin-ilk-odeme-doneminin-butce-kararnamesine-aykiri-olarak-uzatilmasi http://kamubis.com/decisions/SayistayFinding/261ac2b8-7dc5-4741-858f-e6c1719542cd/benzer-is-olarak-kabul-edilecek-islerin-rekabeti-engellemesi http://kamubis.com/decisions/SayistayFinding/7bb0270b-fa9b-4a4a-bf64-d486a3fd5fd7/tasinir-mallara-iliskin-donem-sonu-islemlerinin-mevzuat-hukumlerine-gore-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/50c0cd15-b2dd-4cd5-a631-325e523eaf6d/stoklar-hesap-grubunun-duzgun-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/57ce024e-dcc9-47e9-8096-ea07574d578f/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/efddac19-cd9c-4f34-af25-22a0fede58db/yevmiye-defterinde-geriye-donuk-kayitlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f62c1b5c-b8f6-4d09-bcf9-71c444ae4d62/tasinmazlarin-amortisman-hesabi-ve-bunlara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/44474450-9cf6-4807-af29-23dd2ec3e3ac/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/cce3949e-11f3-4092-b003-3bb610aa312d/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/2275518b-17e5-49e6-9723-903c58e72828/kurum-gelirinin-mevzuata-aykiri-olarak-baglumspor-kulubu-dernegine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/20baada0-4360-4ea8-a5a1-557449e7f98d/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar.hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/73b1ef38-c993-4022-92bb-7ec42a4edff2/kiraya-verilen-yerlerden-pesin-tahsil-edilen-kiralarin-gelecek-aylarayillara-ait-gelirler-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/aa50c086-b731-469f-ae40-e5ae7345d31b/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/f0a16eac-6335-4e2c-8109-11d9dc0739b8/mevzuati-geregince-calistirilmasi-gereken-personelin-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/245432b4-747a-4f2e-ae0c-e43fbe9221ea/idare-tarafindan-kiralanan-gayrimenkulden-kira-giderine-katilmaksizin-baska-bir-kurumun-yararlanmasi http://kamubis.com/decisions/SayistayFinding/f54c2de2-435b-41a3-aa20-7aec3c140227/sirketin-buyuksehir-belediyesi-istiraklerinden-alacaginin-olmasina-karsin-odemelerde-bulunmasi http://kamubis.com/decisions/SayistayFinding/3b6562d2-03ca-4bbf-8a48-4b96425ffcbc/sirket-tarafindan-devredilen-hisse-senetlerinin-satis-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/be63d605-2150-4b82-a4f2-9c9b86c24be5/kamu-haznedarligi-yonetmeligine-aykiri-olarak-mevduatin-ozel-bankada-tutulmasi http://kamubis.com/decisions/SayistayFinding/a2778cf7-652a-4a88-aa91-ad2a8e3b39cc/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/f6527ab0-4a1a-43ac-9ef2-146ef0246c5c/sirketin-bagis-toplama-yetkisinin-olmamasina-ragmen-kanuna-aykiri-hareket-ederek-bagis-toplamasi http://kamubis.com/decisions/SayistayFinding/cfa41917-f491-49e3-9a30-ba5b91272e31/vatandasa-herhangi-bir-bilet-satisi-yapilmayarak-kredi-kartibanka-kartion-odemeli-kart-ile-kullanilan-sinirli-kullanimli-elektronik-biletlerinin-ukome-kararinda-yer-alan-bedellerin-uzerinde-satilmasi http://kamubis.com/decisions/SayistayFinding/fda58d9d-1125-4d8d-8e98-09229bea7849/sayistaya-elektronik-ortamda-gonderilmesi-gereken-verilerin-suresinde-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a2504a23-b1fe-4146-85ec-01a6c62b0fd0/yaklasik-maliyetin-yanlis-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/cf4e1c75-bc03-477d-8f7e-fb3c36c59421/buyuksehir-belediyesi-tarafindan-organize-edilen-ve-dar-gelirlilerin-istanbulkartlarina-yapilan-odemeler-icin-sunulan-hizmetler-karsiliginda-buyuksehir-belediyesinden-herhangi-bir-bedel-alinmamasi http://kamubis.com/decisions/SayistayFinding/cf88af41-00f2-4822-8c1a-a16f747786d3/buyuksehir-belediyesi-tarafindan-organize-edilen-sosyal-yardim-projesi-kapsaminda-yapilacak-nakdi-yardimlar-icin-sunulan-hizmetler-karsiliginda-buyuksehir-belediyesinden-herhangi-bir-bedel-alinmamasi http://kamubis.com/decisions/SayistayFinding/bc35c388-b685-4617-acb4-ef9d9edd06b4/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9760e54b-85cb-4689-bde5-e64b5dd05d3b/baska-bir-belediye-sirketinden-protokol-ile-gecen-personel-icin-devreden-sirketten-kidem-tazminati-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/b430b768-3156-4d02-8eaa-13225bd88967/personel-calistirilmasina-dayali-hizmetlerin-buyuksehir-belediyesinin-ortagi-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurulmesi http://kamubis.com/decisions/SayistayFinding/c908f9eb-f699-4556-84af-46f608981fe0/bazi-sirket-calisanlari-ve-aile-fertlerinin-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/039886a6-0d32-48a3-b32e-abe4b4dbc64a/bilanco-hesaplari-ile-serbest-birakilan-hesaplarin-karsilikli-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3d31017b-f717-4bfc-a05a-deead323cd38/toplu-ulasimin-ucretsiz-saglandigi-gunler-ile-belediye-meclisi-karari-ile-ucretsiz-seyahat-etme-hakki-taninan-istanbul-kart-kullanimindan-dolayi-toplu-ulasim-isletmelerinin-buyuksehir-belediyesi-tarafindan-subvanse-edilmesine-ragmen-sirketin-subvanse-edilmemesi-sebebiyle-eksik-komisyon-geliri-elde-edilmesi http://kamubis.com/decisions/SayistayFinding/f7316226-3765-45ac-bcc1-d2c9e6df8181/bazi-mal-veya-hizmet-alim-islerinde-denetim-muayene-ve-kabul-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5bd39ebb-bc78-4619-a0f4-f8a740e4ddaf/sirketin-nakit-tahsilati-olmasina-ragmen-kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7fde8f4f-90c2-4aa3-9540-02f6be3da649/sirket-aleyhine-hukmolunan-mahkeme-kararlari-olmasina-ragmen-bunlara-iliskin-tutarlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/f76a2c1e-be91-40e8-bec4-e7e179cf0b97/otomatik-dolum-makineleri-tarafindan-yapilan-nakit-ve-kredi-karti-tahsilatinda-alicilar-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bd858557-5d50-40f5-8824-93293150a7bb/banka-mevduat-faiz-geliri-uzerinden-yapilan-vergi-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1c7b012d-1ff4-46f3-97ef-02c35766b6d8/sirketin-baska-bir-sirkete-borc-vermesi http://kamubis.com/decisions/SayistayFinding/465befd0-2d2c-4302-8f2f-13a6ce08de24/sirketin-mali-musaviri-bulunmasina-karsin-mali-musavirlik-hizmeti-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/9211e89b-e3a2-4e76-91a6-ec4848c7bb10/sirkete-ait-bazi-tasinir-mallarin-ortak-olunmayan-baska-bir-sirkete-bedelsiz-verilmesi-ve-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/deefaa33-5b50-41e7-af1f-5127c4b303a1/belediyeden-kiralanan-tasinmazin-uzerine-izinsiz-olarak-reklam-mobilyasi-koyulmasi-ve-isletilmesi http://kamubis.com/decisions/SayistayFinding/c0ed1d04-e48f-4fd0-b697-00393eebaad3/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunulmasi http://kamubis.com/decisions/SayistayFinding/77356dd0-cca2-4059-a028-d18920cd1709/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/867b7b7d-91b0-4404-9504-4edd4305f11e/istisna-kapsaminda-olmayan-mal-alimlarinin-ihale-edilmeden-mevzuata-uygun-olmayan-yontem-ile-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/418627cf-0cd2-437c-aa31-3cb0211fc1ca/istisna-kapsaminda-olan-mal-alimlarinin-piyasadan-temin-edilerek-belediyeye-ait-baska-bir-sirkete-fatura-edilmesi http://kamubis.com/decisions/SayistayFinding/b018c64f-4cf8-4631-bdbc-d66fdb7acb68/borclanmanin-buyuksehir-belediye-meclisi-karari-olmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/1044149e-9102-46f8-9316-e69c5da8588a/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/435f234a-90c8-41fd-b140-a8215a99f489/belediye-meclisi-karari-ile-isletilmek-uzere-verilen-otopark-alanlarinin-mudurler-kurulu-karari-ile-kullanimindan-vazgecilmesi http://kamubis.com/decisions/SayistayFinding/b8ecbf72-9b64-44fc-a0a3-4b6405d6a7bd/bazi-kisi-ve-gruplara-ucretsiz-park-hizmeti-sunulmasi http://kamubis.com/decisions/SayistayFinding/e6f36e15-e1bf-495e-b4bf-f667208fccb9/balikesir-buyuksehir-belediyesince-verilen-isletme-hakkinin-ihalesiz-olarak-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/06a2417d-b7c1-40b1-ab4f-7530198fd4ff/odenmeyen-otopark-bedellerinin-mali-tablolarda-izlenmemesi-ve-bu-bedellere-iliskin-takip-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6c27af7b-98d2-48e3-842d-c72270d29ab7/odenmeyen-kira-borclarindan-kaynakli-tahakkuk-eden-gecikme-zamlarinin-yanlis-hesapta-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e29b33df-7662-4931-92e6-2e7404fd6a24/stratejik-planda-yer-alan-bazi-stratejik-hedef-ve-performans-gostergelerinin-5-yillik-donem-icinde-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/e843dcb5-9b20-40e4-a2c7-36444739b174/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/87ed7d97-18fe-4d4b-ae19-8eb65aae3d52/sirketin-kullandigi-yazilim-ve-programlarin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e8a74122-2346-4634-a149-59733a6eabec/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucret-tarifesinin-belirlenmemesi-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/6c4e5aab-edad-4d12-9a28-12e9aec94fea/hafta-sonu-tatil-gunlerinde-calisma-ruhsati-harcinin-hafta-tatili-gunlerinde-alinmasi http://kamubis.com/decisions/SayistayFinding/ea0b3f32-e4b3-4cea-b9d8-99331652804f/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/1de5911d-46ee-410e-b6b8-4696dcad1b3e/teftis-kurulu-mudurlugune-gerekli-sartlar-saglanmadan-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/22665be1-29d5-4a16-afcf-4119e15d599a/stratejik-planda-bazi-unsurlarin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/470be7ac-d787-40a8-ab05-be46ba435c2e/yapim-islerinde-yaklasik-maliyetin-gercekci-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/53c5508f-82d0-4637-ac5e-ac1eb2e9b721/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/6e7b1cd4-280c-4ca3-a9a5-234c9c402075/mal-ve-hizmet-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/2e7f4a52-06f0-4bd8-b7d7-5b6430994cc0/bazi-alimlarda-gerekli-sartlar-olusmadan-temel-ihale-usulleri-yerine-dogrudan-temin-usulunun-uygulanmasi http://kamubis.com/decisions/SayistayFinding/a562309e-651d-4913-9c8c-f58355d5fcd4/tasinmaz-satis-islemlerinde-tahakkuk-esasli-muhasebe-sistemi-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3a6e1c1e-770a-4e4e-a088-e650fbc617e4/pazar-yerlerinde-ayni-kisilere-ikiden-fazla-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/b83cd75b-0cde-4dda-a3b5-17d8e8743d05/idare-tasinmazlarinin-diger-kamu-kurum-ve-kuruluslarina-suresiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/67ca0b3d-4d2a-4654-8256-0448a50ee874/belediye-tarafindan-yap-islet-devret-kapsaminda-yaptirilan-maddi-duran-varliklarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/58a6b63d-812d-44c9-97c9-387fb5afb720/maddi-duran-varliklarin-amortisman-kayitlarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f258c029-44bc-4a14-8092-d922e0983168/sirket-adina-ozel-bankalarca-yapilan-tahsilatlarin-kamu-sermayeli-bankalardaki-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/cd6fae9c-f9dc-46a9-91b6-bdb7d652c176/toplu-tasimada-kullanilan-akilli-kartlarin-ilk-satis-bedelinin-belediye-meclis-karari-olmaksizin-toplu-ulasimi-saglayan-kooperatif-tarafindan-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1e32210e-f6bd-48b5-8957-d53e6dfabff7/toplu-tasima-hizmeti-karsiliginda-toplanacak-gelirlerin-elde-edilmesi-surecinde-uygulama-hatalari-bulunmasi http://kamubis.com/decisions/SayistayFinding/c944c99a-4813-4194-9eac-9aca59b656cd/belediyenin-su-gelirleri-uzerinden-hesaplanan-katma-deger-vergisinin-hatali-beyan-edilmesi http://kamubis.com/decisions/SayistayFinding/72e14bb2-5967-48ed-88a3-92094ef9976d/su-abonelik-bedellerinin-iadesinde-guncelleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7ae3f76c-794a-45c3-84fb-104706bb6e7e/icme-suyu-ve-atik-su-aboneligi-kaynakli-alacaklarin-takibinin-duzenli-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/92066a61-d203-4fe9-b979-e4281d7eba20/ucretsiz-su-kullanilan-yerlerde-sayac-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2533e9d1-b716-4015-83e6-9e1dbc4920d5/su-ve-kullanilmis-sularin-uzaklastirilmasi-bedellerinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1d726a0e-827b-4096-92e8-deae2aff9efc/idarenin-ortagi-oldugu-sirketlerin-sermaye-tutarlariyla-muhasebe-kayitlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/c3ce6123-6db3-4f8b-b50a-b1b2c027d31c/kamulastirma-yolu-ile-edinilen-duran-varliklarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/79a2aaba-cf21-4470-8bcc-52c6a30b93eb/tasitlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/af3be583-76df-4644-86de-c7a64e3e768b/gelirlerden-takipli-alacaklar-hesabinda-izlenen-tutarlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9df7adfd-860e-430b-a883-208dbae8eb2d/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/41bfd4cc-8f71-4495-87ae-551d0eefd6a2/asgari-ucret-destek-kesintilerin-yapilmamasi-ve-turkiye-is-kurumuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e34ac4a4-bb51-480d-897d-3b973f6cddc1/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/4cd9b0e1-6bdb-4694-90ed-039d8444c28f/dayanagi-olmadan-isci-avansi-odenmesi http://kamubis.com/decisions/SayistayFinding/4f044937-f6a6-45c3-8884-65dbc3d89223/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-katma-deger-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/c6f58045-74a1-4386-adad-5836d718329f/personele-yasal-dayanagi-olmadan-hediye-karti-dagitilmasi http://kamubis.com/decisions/SayistayFinding/10d54bb4-0254-42da-926c-5c5a0b0c446d/sirket-personeline-yonetim-kurulu-tarafindan-belirlenen-tutarin-uzerinde-yemek-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/bf42f464-80e6-4c92-8cbd-3734a2064dac/konaklama-hizmet-alimlarinda-otel-adi-belirtilerek-rekabetin-kisitlanmasi http://kamubis.com/decisions/SayistayFinding/2f9755ba-0ad7-4305-ae35-72a5cb078700/konaklama-hizmet-alimi-planlamasinin-zamaninda-yapilmamasi-nedeniyle-zarar-edilmesi http://kamubis.com/decisions/SayistayFinding/d6594d83-9aa7-4a14-98ba-29203d14051a/kiralanan-araclarin-gorevlendirme-yazisi-olmaksizin-gorev-mahalli-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/11fe5f68-128c-45cb-99c3-b0ccc62ff242/ihale-kanununun-istisna-hukmu-uyarinca-yapilan-bazi-alimlarda-sirketin-ihale-ve-satin-alma-yonetmeligine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4920a081-1f9c-4663-bb1b-7dfb4d3c742d/sirket-yukumluluklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/8b213549-d083-4d20-9eec-ad3e40a70a8e/sirket-tarafindan-uzerinde-tasarruf-yetkisi-bulunmayan-tasinmazin-kiralanmasi-ve-isletme-hakkinin-devri-icin-gerekli-hukuki-sureclerin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/50ea9ffa-067d-4bf0-9249-789f5ce42cba/yeni-birim-fiyatlarin-tespitinde-ticaret-odasinca-onaylanmamis-yerel-rayiclerin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2b721410-a666-4560-8ecd-a8d8ca8935b9/parasal-sinirlarin-uzerinde-olan-alimlarda-dogrudan-temin-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/05411249-d032-48bc-b2f1-5a9311f1f948/organizasyon-hizmet-alim-isinin-ihalesiz-sekilde-tek-kaynaktan-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/2d52f1d9-85ce-413e-b5af-0cc86ff3383a/belediye-tarafindan-yapilan-acik-hava-gorselleri-basim-isi-ihalesinin-sartnamesinde-rekabeti-engelleyici-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/162375e2-12fc-4cf2-8693-608d65129e4e/minibus-otobus-servis-ve-taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/31b5ef95-7499-4ca0-b0c3-2e8e90bd88d4/belediyenin-sirketinde-istihdam-edilen-iscilerin-zabita-hizmetlerinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/ccd89c14-09e7-4cb0-bb5f-c3622759b049/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7c6bcb77-2d87-4d29-9ce6-3503414f74c8/belediye-calisani-sirket-iscilerinin-isci-alacaklarina-iliskin-arabuluculuk-islemlerinin-uygulamasinda-karsilasilan-sorunlar http://kamubis.com/decisions/SayistayFinding/5302c890-f342-4ba0-96eb-d88149f34726/daire-baskanliklari-ve-mudurluklerde-vekalet-ve-tedviren-gorevlendirmeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/47fb51df-48af-4afc-a9d0-21f2b81d417b/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/2f31af73-7112-4c90-829a-22ed43a396d0/kirasini-zamaninda-odemeyen-kiracilara-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/1d25a9ea-655d-4554-9106-60502945052f/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/a5c0dd20-bd9d-4ef9-9baf-bcc79abc348f/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/71523d79-d433-41a6-a55b-a9bf6ba3714b/yapim-islerinde-hakedis-odemelerinin-zamaninda-yapilmamasi-gerekcesiyle-verilen-sure-uzatimlarinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/36bf0fd8-1ef5-4c36-80ea-0f28b30ef645/4734-sayili-kanunun-21-ve-22nci-maddelerindeki-parasal-limitler-dahilinde-yapilan-harcamalarin-yillik-toplaminin-idare-butcesine-bu-amacla-konulan-odeneklerin-10unu-asmasi http://kamubis.com/decisions/SayistayFinding/918c1e15-333b-40c6-9538-2f5d1c2e5353/yapim-islerinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/65570bae-3aef-4888-985e-d9b1bf20621a/ihale-dokumanlarinda-belirsizlik-iceren-duzenlemelere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/76d54855-8674-4b25-9477-bc2096414890/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/3bea82ce-5e8a-4ce6-999f-c1cfbc588ea5/belediye-tarafindan-ihale-edilen-kati-atik-bertaraf-tesisi-isletmecisinin-yukumluluklerini-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/c9ec4a59-44c3-4908-b78b-e7c608ba23a1/sayistay-ilamiyla-kamu-zararina-karar-verilen-tutarlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/21e15d56-0a98-4bb5-a425-ce49cc5c4a27/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/76d790f8-104d-44b0-b078-b05bc777bab8/hizmet-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/258ec237-b2ab-4305-9d6e-98d9f41be0ef/tasinmaz-kiralama-ihalelerinde-tahmini-bedelin-mevzuata-gore-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/cebfb5f1-4943-447f-a9c2-0b1522ff0c80/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyeri-ve-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ee7c465e-845b-4309-9a5b-d6e36c572d68/ihalesi-yapilan-yapim-isinde-isin-yapilacagi-yere-iliskin-gerekli-calismalarin-yapilmamasindan-kaynakli-olarak-sure-uzatimi-ve-fiyat-farki-verilmesi http://kamubis.com/decisions/SayistayFinding/db692448-73ec-4a8d-8bd2-364edfe2f23e/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7fda10c4-38b9-41a7-9c8e-41df04ddb586/tasitlar-icin-yapilan-deger-artirici-bir-harcamanin-hesaplarda-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d78f7217-c8c2-4773-a85c-e6cc6265314f/varliklara-iliskin-amortisman-ayirma-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/105e668a-16c1-4a7d-8c5b-1b34375394c4/idare-tasinir-mal-yonetimi-ayrintili-hesap-cetvelindeki-tutarlar-ile-mali-tablolarda-yer-alan-tutarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/976eeb70-87a3-4050-b5aa-8b8e6d94f26e/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ae8c5b29-a703-4f21-bb9f-61a398f75f12/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f4d2bc81-6147-482f-a3f3-94086d59386b/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ab47fb48-d9c3-4bd0-990d-71d4542bb885/dolu-kadroya-vekalet-gorevlendirmesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/6bf4b347-6b1e-4be2-ac99-a91160f0373a/imar-kanununa-aykiri-yapilarla-ilgili-yasal-gerekliliklerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/4ac5a9cb-171e-4342-b1a6-f1006d925dee/ivedi-ve-zorunlu-olmayan-ihtiyaclarin-avans-seklinde-gerceklestirilmesi-ve-avans-odemesinin-genellik-arz-etmesi http://kamubis.com/decisions/SayistayFinding/6ada3ddb-d217-418d-b160-9c35f92e8629/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/4cacac96-8498-4f36-acb4-c1b258f6ed1e/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c0396e31-3ab4-44b7-bb80-659fae0ae5d3/avans-ve-kredilerin-kullaniminda-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/c1b443da-d58c-48af-8b78-113b867dcc1c/personel-calistirilmasina-dayali-hizmet-alimina-iliskin-giderlerin-hizmet-alimi-giderleri-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/5e5b86f6-2995-4c7c-97fd-c630f2f9b67f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsiline-yonelik-bir-sozlesmenin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/16e13c6c-d234-43b9-8cb4-c24f8b822744/kaldirim-isgallerinin-onlenmesine-dair-herhangi-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22f68d3e-bca1-4a43-bd61-7d7b37ecf573/sureklilik-arzeden-alimlarin-kisimlara-bolunerek-dogrudan-temin-suretiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0a229113-160d-4168-b193-d24f9d64a82b/piyasa-fiyat-arastirmasi-yapilmadan-once-verilen-harcama-talimatlarinda-alimin-yapilacagi-kisi-ya-da-firmalarin-isimlerinin-belirtilmesi http://kamubis.com/decisions/SayistayFinding/2cbfc838-fe7e-4fdf-aee7-b74c5d1241c2/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/b0b40c65-1482-44db-ab95-27bb02dea3c2/belli-bir-sureyi-gerektiren-islerde-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/56c3ba01-9ed6-43f5-b381-c79beae06885/belediye-meclis-karari-olmadan-ve-herhangi-bir-sozlesmeye-dayanmadan-dava-basina-ucretle-avukat-calistirilmasi http://kamubis.com/decisions/SayistayFinding/34f9abc0-d99a-46c1-9b6c-b20bce303de2/ilan-ve-reklam-vergisi-tarhiyat-ve-tahakkukuna-esas-vergi-beyannameleri-bulunmayan-mukelleflerin-olmasi http://kamubis.com/decisions/SayistayFinding/feed079f-5552-4241-8645-b4342b2ab6e1/yabanci-uyruklu-ogrencilerden-alinan-sinav-ucretlerinin-universite-ozel-butcesi-yerine-doner-sermaye-isletmesi-butcesine-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/b794eb7f-1e03-4465-aa0c-2ada47ef0dce/ic-kontrol-sisteminin-isleyisinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/80679696-6047-49d8-a474-d9f379bae5da/eglence-vergisi-tahakkuk-ve-tahsilati-yapilmamis-bazi-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/724c171d-2d8b-4418-8316-6e0fde2a4548/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsatinin-olmamasi http://kamubis.com/decisions/SayistayFinding/0eb06ede-52a2-4f93-98a3-e4c9d69c2e07/belediye-gelirlerinin-takiplerinin-eksik-yapilmasi-ve-bazi-gelir-kalemlerinde-tahsilat-oraninin-cok-dusuk-duzeylerde-kalmasi http://kamubis.com/decisions/SayistayFinding/921f7675-74b5-443d-a589-965cd2d7f84d/tasinir-mal-yonetmeliginde-ongorulen-gorevlendirmelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fa5f2350-46ac-4d6e-960a-a4c71e9dd353/akaryakit-alimlarinda-dogrudan-temin-icin-gerekli-olan-belgelerin-alimdan-sonra-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/b2dd3139-23a8-4dcb-bfee-d0ef5ca303e5/tasinmaz-mallarin-envanter-ve-kayitlari-ile-cins-tashihlerinin-yapilmamasi-ilgili-form-ve-cetvellerin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/9328321f-dff1-4101-aa9c-09a47d034e21/amator-spor-kulubune-yapilan-ayni-yardimlarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3be0d18f-b133-4f8a-af85-950ca0db2962/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/5f7a5603-293d-4697-a5fe-8bb6243c5fbd/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-ile-amortismanlarinin-usulune-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/b7dbd014-1a89-45cf-b41e-352478f21261/yapilandirilmis-borclarin-yanlis-hesapta-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/d5ac1c99-1ed7-463b-a046-b4400996bb2d/binalar-hesabina-dahil-edilmesi-gereken-harcamalarin-gider-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/65734a29-4f5a-4611-a8e0-faa821ae2e9e/yeralti-ve-yerustu-duzenleri-hesabina-dahil-edilmesi-gereken-harcamalarin-gider-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f2d25651-3ae4-4dad-a71a-0d3e325dbde3/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/32561997-a767-4f9a-8bcc-d158152e20c4/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/121d9f9c-1161-498e-bd71-735d0a08993f/iscilere-yillik-270-saati-asan-surelerde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/893a7689-07b9-411b-a19f-e17d17d28f18/su-ihtiyacini-sebeke-suyu-haricinde-karsilayan-konutlara-iliskin-cevre-temizlik-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/93ef8128-583a-47d8-8ff5-98c62107acc9/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ba0df3d7-2f78-4ea1-8545-68ca96cbdbac/is-avanslarinda-mahsup-surelerine-uyulmamasi-ve-gecikme-zammi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/a1159b08-f994-40e4-ae4a-fed2e5b6220c/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/620ed6be-44d0-479e-af08-32ddda320f2b/idarenin-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/93fcc14b-e71b-4066-a9af-2544b573e27f/hayvan-bakimevi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/879e9e38-8467-4cb0-b47c-8b1b7262145a/bazi-gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/65169472-5167-4b94-b0e2-b1cf104dc554/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/68c745f9-b811-47fa-a873-7bdf90dbe45d/belediye-sinirlari-dahilinde-ticari-taksi-minibus-ve-servis-plakalarinin-kullanim-hakkinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/de3487db-8249-4c72-8b57-755b890c9718/baz-istasyonlarinin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/68127bae-ecfc-4492-9952-b9edaa3aa632/mal-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/7216353a-07d9-4ac4-a569-15c719f7c539/4734-sayili-kamu-ihale-kanununun-21inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/0f1ff5b4-1810-49cd-a855-5eb3e4931b17/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-idare-payinin-talep-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a607d758-f4b3-438d-94d5-95e1544f3749/buyuksehir-belediyesi-ile-sehitkamil-belediyesi-arasinda-gorev-ve-yetki-paylasimlarina-iliskin-meclis-kararlarinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c8323a03-e303-48b4-a92a-02bcbe261a15/kamu-ihale-kurulunun-yazili-izni-olmadan-dogrudan-temin-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/782505af-c420-4e2a-adc6-26851d294c3e/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9875521a-910f-47a5-b61a-164c21d6c637/su-tesisleri-ve-kanalizasyon-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/855a5fab-d313-4c47-9bcf-9a8ffedd3fbc/mali-tablolarin-idarenin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/aea7545b-18df-4e72-a440-38f10f0cfdeb/kamu-ihale-kanununun-istisnalar-kapsaminda-yer-almayan-tarimsal-urunlerin-ihalesiz-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/0582588d-527b-4b7c-b6fb-7ec6da207948/kamu-ihale-kanununda-belirlenen-parasal-limitler-dahilinde-yapilacak-harcamalarin-yillik-toplaminin-butceye-bu-amacla-konulan-yasal-limitleri-asmasi http://kamubis.com/decisions/SayistayFinding/a4a60de4-4209-4338-a91d-44de9634dbc8/hayvan-bakim-evleri-kurmak-ve-rehabilitasyon-islemlerini-gerceklestirebilmek-icin-gereken-kaynagin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d2a711c3-87ce-432f-91ac-3e588d14052a/gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/482e0878-86a7-446d-b9c2-b903663b5625/tasinir-yonetim-hesabinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/07dd76fb-ea9e-49dd-9d05-6b2be4d52ecd/muhasebe-kayitlarinda-geriye-donuk-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/0bcfae9d-0738-40ca-9f4b-04143fc3d561/tasinmaz-kayit-ve-yonetiminin-ilgili-mevzuat-hukumlerine-uygun-olarak-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/b2f78ea0-0078-43e3-a1fd-f5fc79ee759c/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c72ed9a9-5da1-4837-8da4-272395a14895/kidem-tazminati-odemelerinin-ve-karsiliklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7e1762b2-2ca5-4949-8b9c-fbbdd43e84a9/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/a02904a5-6d4f-4478-98be-0ab81d670cb8/ilk-madde-ve-malzeme-alimlarinin-ilk-madde-ve-malzeme-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/962e95a2-ab85-4a4c-84bc-5b50dfc13fcd/acik-ihale-usulu-ile-yapilan-ihaleye-itirazen-sikayet-basvurusunun-saglikli-izlenmemesi-ve-acik-ihale-usulunun-yanisira-pazarlik-usulu-ile-de-is-yaptirilarak-yapim-isinin-ekonomik-temini-icin-gerekli-ozenin-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/81673efa-07b9-4544-895b-01e903ef821c/belediyenin-hukum-ve-tasarrufu-altinda-olan-yerlerdeki-otomatik-para-odeme-makineleri-atm-ile-sumatik-alanlarinin-kiraya-verilmesi-islemlerinde-2886-sayili-devlet-ihale-kanunu-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/de85a636-14ed-4912-b903-9338321923fe/yillar-itibariyle-yapilmasi-gerekli-olan-odenek-programi-yapilmadan-ve-yeterli-odenek-olmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/11102cf4-95d0-4676-9ef7-98397be9012b/tahsil-edilmeyen-vekalet-ucretlerinin-ust-limitten-avukatlara-odenmesi http://kamubis.com/decisions/SayistayFinding/0b2dec23-91a9-40c6-a1fc-f1fe9a2ba697/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/ec530278-e118-4f92-bf5c-8c5c29fc45a6/kamu-idaresinin-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57187484-f657-41be-8615-693bd4fb92c7/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/679e764f-40ed-4b0e-94ed-d053e5f7cc25/indirimli-bina-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/7b0abbb2-9ec5-466a-b7a9-59649f7de975/hizmet-alim-isinde-alt-yuklenici-calistirilmasiyla-ilgili-hukumlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/772d70af-14d3-4164-9f6a-8a2dc979382a/dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/ca576e71-9af4-4473-b206-f12b266940c2/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b15578af-ec67-42b1-958a-88356b436d7f/belediye-meclisinin-karari-olmadan-yillara-yaygin-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/90e71b9b-4986-4437-834f-eb258c3b865a/avans-ve-kredilerin-kullaniminda-mahsup-surelerine-uyulmamasi-ve-ilgili-oldugu-hesap-kodunda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d1498d9e-eee9-4077-b77f-2cb04d420ea0/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketlerine-hakedislerin-vergi-ve-sosyal-guvenlik-prim-tutari-kadar-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/b0b94f90-941d-4e13-a829-1afe500a53f3/yil-icinde-hurdaya-ayrilan-varliklarin-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/8712df09-7789-4778-a573-509d31be1b78/bazi-yapim-islerinde-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c9cff6b1-e018-45b9-9054-722a4a85744a/yapilmakta-olan-yatirimlar-hesabinin-mevzuata-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7add0140-63c8-4e0d-8c0a-1a98108948c2/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/52404b48-e3bf-4e4c-8e42-91973c2bc1e6/niteligi-itibariyle-uzun-vadeli-olarak-verilen-depozito-ve-teminatlarin-kisa-vadeli-hesaplarda-izlenilmesi http://kamubis.com/decisions/SayistayFinding/f33e3932-a36a-4527-9fd5-bed00dc62511/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fb55c11b-e6e8-4f4d-89d2-df32da5351f6/muhasebe-kayitlarinin-gelir-tahakkuklarini-tam-ve-dogru-olarak-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4ecd9a4f-3703-4bb2-9be3-aa85ea9a3da7/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/016fe806-080c-4a27-ad10-398b9d041076/arazi-ve-arsalar-hesabina-hatali-muhasebe-kayitlarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/24790c0e-ee10-4b3f-a424-c688cf312997/bazi-tasinmazlarin-devlet-ihale-kanununa-aykiri-olarak-51-g-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/dfdd20c0-132d-4831-af47-c3710ab43103/sosyal-yardimlarda-izlenecek-usul-ve-esaslari-belirleyen-yonetmelik-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e9baff45-5dac-41fe-aa3c-21a30726fa71/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/859d2804-30e8-4f2d-b757-8af9b132d95d/belediye-zabita-yonetmeligine-aykiri-gorevlendirmeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/a480ee5a-1444-4a40-bcfd-d7846ddebc3f/ambalaj-atiklarini-toplama-hakkinin-ihale-yapilmadan-bedelsiz-olarak-ozel-bir-sirkete-verilmesi http://kamubis.com/decisions/SayistayFinding/44ffc437-decf-48a9-b097-8732a31bb7a5/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/08f31dfe-7a7c-44a1-8630-1ba86da03c7e/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5ccb2dd4-358b-42e5-a05c-f335483ea4bf/demirbas-niteligi-tasiyan-varliklarin-demirbaslar-hesabina-kaydedilmesi-gereken-tutarlarinin-dogrudan-giderlestirilmesi-veya-tuketim-malzemesi-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/22486dc5-dd57-4b4c-9e92-08b004c986de/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/10aa306f-91ed-44d8-9c53-894debc273db/belediyenin-takipli-gelirlerine-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/1c0fabe2-f29d-4a0a-be17-1144a7c99a5c/sosyal-denge-tazminati-sozlesmesine-taraf-olmayan-sendikalarin-uyelerinden-dayanisma-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/bacd2ce2-88dc-4644-945b-916ce82d88bc/tahakkuk-etmemis-giderlerin-tahakkuk-etmis-gibi-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5c075413-e95c-4765-9a57-ba0fbca2981d/stoklara-iliskin-islemlerin-hatali-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/dc7d0cee-2b2c-4b21-b59c-36e68a9e3cb7/maddi-duran-varliklara-amortisman-ayrilmamasi-veya-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/b0d6ca08-4e02-4633-8b92-6c6c67d9d85e/belediyenin-sirketteki-sermaye-payinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/eebf311e-e874-4def-8306-3caa8e3adbd3/gecekondu-onleme-bolgesi-ilan-edilen-ve-belediye-mulkiyetinde-olan-tasinmazlara-iliskin-islemlerin-hatali-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/ce21ec9d-85c0-4af7-bfec-76ff72779b08/otel-isletmeleri-ile-mevzuata-aykiri-is-birligi-protokollerinin-imzalanmasi http://kamubis.com/decisions/SayistayFinding/1e907a17-66fb-494e-a501-9667ae0aa908/kiralanan-bazi-hizmet-araclarinin-kullaniminda-usulsuzluklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ab4fc5a1-08d7-4bce-b805-f013177f8d25/kullanim-suresi-dolan-su-sayaclarinin-yenilenmemesi http://kamubis.com/decisions/SayistayFinding/101b44c0-ffbc-4e4e-89de-cc0fce60c39e/karacaoren-golunun-mevzuat-hukumlerine-aykiri-sekilde-atiksular-icin-alici-ortam-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a6ec04c2-1750-4171-a1fb-817b60cf2d50/elektrik-enerjisi-tesvikinden-yararlanmayan-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/19501487-7fb3-417c-b3c3-134d51861661/manavgat-kati-atik-depolama-sahasindaki-cop-sizinti-suyunun-kanalizasyon-hattina-izinsiz-desarj-edilmesi-ve-kirlilik-onlem-payi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f4e50985-2304-4adb-af02-a7a546d41abb/kizilli-kati-atik-depolama-tesislerinde-cop-sizinti-suyunun-aritma-tesislerinin-maliyetlerini-arttirmasi-ve-kanalizasyon-hattina-zarar-vermesi http://kamubis.com/decisions/SayistayFinding/8619e3dd-0901-4dbf-87b8-06c2428f962f/insani-tuketim-amacli-kullanilan-yeralti-sulari-ile-ilgili-gerekli-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/37120a5d-e5fc-495e-af82-667de3341797/su-ve-atiksu-tarife-tespit-ve-hesabinin-maliyetlere-dayali-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c68419df-6d0d-42bd-8a8f-2231648be2cc/yapim-isi-ihalelerinde-mahal-listeleri-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/656cc25d-031f-4f72-b79b-696202efc026/su-kullanim-ucretlerini-odemeyen-abonelerin-sularinin-kesilmemesi-ve-gerekli-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/43a0950e-b633-407e-9d6e-7f693292c566/su-kayiplari-teknik-usuller-tebliginde-ongorulen-bazi-uygulamalarda-eksikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/b86dcacb-b658-421e-86c5-0d58b7bbbb31/faturalandirilan-atiksu-miktari-ile-aritilan-atiksu-miktari-arasinda-onemli-farkliliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e6ca7588-c635-41bb-8f28-cee71e8be328/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/d4e6cd2a-b498-4043-8880-383d946d5aa4/turizm-isletmelerince-kullanilan-kuyular-hakkinda-devlet-su-isleri-bolge-mudurlugune-bildirimde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/6b324d08-1dbc-449f-99b7-94909b901ed7/yeralti-sularinin-kiralanmasiyla-ilgili-gerekli-takip-ve-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8e5fd9a0-ae13-4219-9591-d4d9db30e4fb/yeralti-su-havzalarinin-korunmasina-iliskin-gereken-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c35e466e-726d-46ca-8985-2f284c5f5bd1/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/9630f9a6-bf98-4078-9db2-d5d2efeccc80/personel-kartlarinin-personel-takip-sistemine-okutulmamasi http://kamubis.com/decisions/SayistayFinding/cfc21a7f-4de8-4771-92aa-f42e52b818a9/mutemet-avanslarinin-mahsup-suresinde-kapatilmamasi-ve-kapatilmayan-bu-avanslarin-kisilerden-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6de43825-0851-4c29-90ff-9012e23e204a/idare-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-alimlarinda-mevzuata-aykiri-hususlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/fd3389e5-d102-4528-9336-f4a6b984a654/genel-idare-esaslarina-gore-yurutulmesi-gereken-asli-ve-surekli-vazifelerin-isci-personel-tarafindan-yerine-getirilmesi http://kamubis.com/decisions/SayistayFinding/19923dbb-8d8b-4855-8730-02c229c62d83/baska-bir-kurumda-hizmet-alimi-suretiyle-istihdam-edilen-personelin-idarede-birim-sorumlusu-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/86ad0bc6-9a79-4b10-884f-954dc801f995/gorev-ve-yetkisi-bulunmayan-daire-baskani-kadrolarina-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/c826edf2-384b-41a7-ba0d-1fba02887e67/genel-mudur-yardimcisinin-kurum-yonetim-kurulu-uyeligine-mevzuatta-ongorulmeyen-sekilde-atanmasi http://kamubis.com/decisions/SayistayFinding/6d8b0003-6768-43fe-b5b8-511a7b682b6b/yonetim-kurulu-uyeliklerinde-mevzuat-hukumlerine-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/2abc3ce1-81dc-4744-82d1-36de64663676/harcamalara-katilma-paylarina-iliskin-uygulamalarin-mevzuata-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/b0ca5a02-6eda-4abe-97c2-72bea3910ffd/icme-suyu-ve-atik-su-aboneligi-kaynakli-alacaklarin-zamanasimina-ugratilmasi http://kamubis.com/decisions/SayistayFinding/12b71731-7ebe-4ed9-afe5-3e2a05693abd/yapim-islerinde-uygulama-projesi-veya-kesin-proje-hazirlama-zorunluluguna-uymadan-on-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/2c5760f2-9175-4686-9712-cbf1c2750ae2/butun-riskler-all-risk-sigorta-policelerine-iliskin-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/491da283-8a35-4e62-9fba-449122a3fa11/arac-kiralama-ihalelerinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/179dc70b-ae4f-4e8d-8f4c-e866e6ef669b/deprem-felaketi-nedeniyle-artirilan-dogrudan-temin-limitinden-yararlanilarak-yapilan-alimlarin-deprem-bolgesinde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6328ca93-8a10-4da9-81b5-2448df277c5e/aldas-a.s.-ile-yapilan-sozlesmeye-istinaden-odenen-bedellerin-sirkete-butce-aktarma-niteligine-donusmesi http://kamubis.com/decisions/SayistayFinding/bee12323-2f15-408c-867c-07539af95fb2/aldas-a.s.-ile-yapilan-sozlesmenin-suresinin-mevzuat-hukumlerine-aykiri-bir-sekilde-uzatilmasi http://kamubis.com/decisions/SayistayFinding/287c8075-91a8-4bab-94bd-525a91de62c1/tasinir-kayit-ve-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/b3b21fec-5f73-4ff3-ba34-3d0e028c336f/idarenin-gorev-ve-sorumluluk-alanina-girmeyen-islerin-ustlenmesi-ve-yapilan-harcamalarin-antalya-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/403c0d29-282f-4f34-8bc2-ecf7bd324e35/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9bf7fc5a-71dd-4ba7-9f46-81e7dd225749/yagmur-sularinin-uzaklastirilmasi-ve-dere-islahi-islemleri-icin-yapilan-harcamalarin-buyuksehir-belediyesinden-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5e6f90b9-8f5d-49c2-b644-ac49cb1bd66b/idarenin-tasinmaz-takip-sisteminin-olmamasi http://kamubis.com/decisions/SayistayFinding/6a0c1d54-6a1d-4eaf-8b88-1d4a8243c3e2/baglanti-kalite-kontrol-ruhsati-verilen-isletmelerin-denetimlerinin-etkin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/12ef1637-69ca-4dbc-a2ad-1a5682690231/bazi-idari-para-cezalarinin-tahsili-icin-odeme-emri-belgesinin-gonderilmemesi-ve-icra-takibinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/35315d2a-ed60-46cb-a25c-f0db50d399c3/zemin-tahrip-bedelleri-tahakkukunun-ve-tahsilinin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1e62b3d7-2a30-425a-a80e-d75f0d716450/gecis-hakki-kullanan-bazi-isletmecilerden-gecis-hakki-ucretinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/50ddd9c2-750a-40d4-a7af-b75f596a5a75/ilce-belediyeleri-tarafindan-odenmeyen-su-borclarinin-ve-gecikme-faizinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/cf56980c-3a09-403d-8ae2-43397de7d1f9/idarenin-mulkiyetinde-veya-sorumlulugunda-bulunan-bazi-tasinmazlarin-fiili-isgal-altinda-olmasi http://kamubis.com/decisions/SayistayFinding/2332c12c-03d7-4112-89f5-ce2e964d5d1a/is-sagligi-ve-guvenligi-acisindan-tehlike-olusturan-hususlarla-ilgili-gerekli-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8e7c7f10-5f8c-4ed3-a44f-b47e5d9f33c1/belli-sureyi-gerektiren-hizmet-ve-yapim-isleri-kapsamindaki-dogrudan-temin-alimlarinda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/d822be75-4dbe-43e3-af54-08bd7ac1d9ac/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/753e0aeb-8ba7-4781-b899-85e4b48eb73d/bazi-endustriyel-atiksu-ureten-isletmelerin-baglanti-kalite-kontrol-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/cf709adf-f837-4b77-806e-affa339e8f20/kredi-kartlari-ile-yapilan-tahsilatlarin-mevzuatta-ongorulen-azami-surede-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/34cb7ed9-694b-45f8-adb4-2ef11791b2c9/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlari-ve-lisanslarin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/1f7dafe1-3af4-4fac-9187-4aac445e9271/hurda-islemlerinin-saglikli-bir-sekilde-yurumesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/c0621240-0748-4c5d-8880-a9791f152bd7/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d9423b63-ad96-42d1-b058-eba8811c3662/6360-sayili-kanun-ile-2014-yilinda-antalya-su-ve-atiksu-idaresi-genel-mudurlugune-devredilen-koy-belde-ve-ilce-belediyelerindeki-bazi-su-abonelerinden-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/c9cb0968-c9e4-49fe-8a37-051379ad5384/idarenin-gorev-ve-sorumluluk-alaninda-bulunmayan-tarimsal-sulama-kanallarinin-bakim-onarim-ve-temizlik-islerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/25f9804e-4843-49c0-b3cb-1bd167ad212f/idarenin-yaptigi-ihalelerde-kontrol-gorevlisi-olarak-calisan-personele-ayni-anda-isin-basinda-bulunamayacak-sekilde-is-yuku-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/a1bdad32-42fc-47ec-a530-7dfaed388fa6/kamu-idaresi-gelir-kalemlerinden-bazilarina-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/66ae7a76-6837-4c19-b163-da48fe57d633/yapim-islerinde-yeni-birim-fiyatin-tespiti-islemlerinde-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/da0a1a1b-f908-4d1c-a83e-70ca4e0ea640/tasinmaz-kiralamalarinda-kesin-teminatlarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/829526bb-83c7-4c78-8e06-42f1958612ba/tasinmaz-formlarinin-ve-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/50554df4-c48e-483d-bc9b-a646c186c5c5/reklam-mobilyalarinin-kiralanmasi-isinde-eksik-ilan-ve-reklam-vergisi-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/5a7ad789-7cf9-49d5-bbe0-a848f46a5392/kiraya-verilecek-tasinmazlarin-kira-surelerinin-bitim-tarihinden-once-ihale-surecinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/3d17d5b4-22d4-47ba-927b-794397a7a1eb/kiralanan-tasinmazlarin-elektrik-su-dogalgaz-aboneliklerine-iliskin-sorunlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/2b66b2ae-ca90-4e09-863f-0b498b888498/gorevde-yukselme-ve-unvan-degisikligi-sinavi-acilmadan-itfaiye-mudurlugu-kadrosu-kullanilarak-diger-mudurluklere-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/399fa390-7397-47b5-9a72-3e78e2ef8607/belediye-mulkiyetinde-bulunan-tasinmazlarin-belediye-sirketine-ihale-yapilmaksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/06abe18d-b217-4151-b9c9-26776b9b76ee/belediye-tarafindan-kredi-olarak-adlandirilan-on-odeme-islemlerinde-avans-usulunun-benimsenmesi http://kamubis.com/decisions/SayistayFinding/08ad8931-2c0b-47c5-b72c-7a3ac68c9e5c/belediye-gelir-kalemlerinden-bazilarina-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/c7df2274-561b-4d9c-a608-36080d5f88b6/bazi-gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/50bf51fb-24ab-4eb7-9c72-e84b354ce06f/sozlesme-suresi-dolan-isletme-hakkinin-kullanilmaya-devam-edilmesi-ve-bu-isletmeden-sirketin-zarar-etmesi http://kamubis.com/decisions/SayistayFinding/c3ecf2bd-b95d-491a-9c29-1c77eaf89852/kiracilar-tarafindan-vadesinden-once-odenen-kiralarin-hatali-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/6bbbeb6d-9525-4ace-981c-6f28a7d3a1cb/dudenbasi-park-ve-rekreasyon-alaninda-yer-alan-hazine-arazisinin-herhangi-bir-hakka-dayanmaksizin-kullanilmasi-ve-bu-arazi-uzerindeki-tasinmazlarin-sirket-tarafindan-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/4642d8dd-9d3a-47b2-b483-d6a239c4ad1b/antalya-buyuksehir-belediyesinin-gorevi-olmasina-ragmen-cam-piramit-kongre-ve-fuar-merkezi-ile-ataturk-kultur-merkezine-kamera-sistemi-alinmasi-ve-alinan-kameralarin-fiyatlarinin-piyasa-rayicine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/22bd4a84-2b76-446d-9d87-94b7774b4cf5/antalya-buyuksehir-belediyesi-tarafindan-isletme-hakki-ansete-devredilen-yerlerin-ruhsatsiz-isletilmesi http://kamubis.com/decisions/SayistayFinding/68e84f40-f75e-4aab-b930-44c49b6a86a5/60.-antalya-altin-portakal-film-festivalinin-festival-ve-sanat-yonetmenlerinin-kusurlari-nedeniyle-iptal-edilmesi-ve-bu-nedenle-sirketin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/b3c00a2e-0bf5-4987-bff4-c6db3851c4c1/55.-uluslararasi-antalya-film-festivaline-sponsor-olan-sirketten http://kamubis.com/decisions/SayistayFinding/b40dac47-aec3-4072-8b88-d852fed19860/sayistaya-verilecek-defter-mali-tablo-belge-ve-bilgilerin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7159ccf1-9aaa-453c-b162-596dde6a2dac/bazi-maddi-duran-varliklarin-amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/882febff-79a4-4c6f-89ba-5a38bff720d5/belediye-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-birbiriyle-tutarli-ve-tam-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6a01b0a2-b2b7-4704-841d-8d9d984e81c3/faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisi-tutarlarinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/0bc88547-b4cf-43a2-b3b2-ee4a1aaed4bd/odeme-emri-belgelerinin-mahalli-idareler-harcama-belgeleri-yonetmeligi-hukumlerine-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/d55e3fde-82c6-4c2f-8144-29c51bdc04e8/dogrudan-temin-usulu-ile-gerceklestirilecek-harcamalara-getirilen-ust-sinir-asilmasina-ragmen-bu-yontemle-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/90f49346-dfc6-4f51-bc24-05018900d4ec/idare-tarafindan-yapilan-hizmet-alimlarinda-katma-deger-vergisi-tevkifatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fa506a7b-af19-49bc-a26f-edf13de492e7/birlik-uyesi-belediyelerden-aidatlarin-zamaninda-alinmamasi http://kamubis.com/decisions/SayistayFinding/bf774fbb-f32b-46f9-8fd1-630db6a504de/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/295d7cb5-1177-4456-8d18-05d78401f8d4/ertelenmis-kamu-alacaklari-icin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/600d4845-b345-47e9-b641-2b88b1bd3087/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/a20d0a0f-f10f-481a-a568-2610cd360386/faaliyet-alacaklari-hesap-grubunun-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a08d522b-7411-4957-8afe-1389b749c23d/demirbaslar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4e2a2bcd-96b3-4092-9449-a85a35dee324/toplu-ulasim-hatlarina-iliskin-isletme-hakkinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c39ea9d1-ddc1-44c2-96e6-878534beacc4/taksi-duragi-yerlerinin-ihale-olmaksizin-bedelsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/526b1964-a2c0-4c27-b160-d749a1774871/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/9ab33913-6923-4a15-9c31-93658ef21e37/cevre-temizlik-vergisi-paylarinin-tahakkuk-tespitinin-ve-takibinin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/85a62a0f-d01f-48fd-9cbe-248343e92f2d/mali-is-ve-islemlerde-on-mali-kontrol-sureclerinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/29d34677-5c7f-4981-8309-63697f8be11a/muhtelif-ihtiyaclarinin-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/441a73d0-c5a3-4175-adb4-14ee64ac80ad/bilgisayar-yazilimlari-alim-ve-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/430830a6-7607-4482-b82c-3a9c27c0c635/tasinmazlarin-kayitli-degerleri-yerine-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/a7978783-8e1a-4b93-8e0e-a6dfe022cb16/varliklara-iliskin-amortisman-ayirma-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f2f89634-41a7-4e02-8ecb-79581f351d29/belediye-tasitlari-icin-yapilan-deger-artirici-harcamalarin-hesaplarda-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/730eb2aa-5d0c-49de-b173-0c0d73069838/belediye-tasinmaz-kayit-islemlerinin-yonetmelik-hukumlerine-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c0451c45-fc7f-4293-9cdf-1d0cc13be0aa/spor-kuluplerine-yapilan-yardimlarda-mevzuatta-belirlenen-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7afca057-d002-407f-ba64-620360267226/performans-programinda-yer-almadigi-halde-idare-faaliyet-raporunda-gerceklestirilen-hedeflerin-olmasi http://kamubis.com/decisions/SayistayFinding/97d80fac-0cce-47d7-ac5d-1d212b9d87fc/idare-tasinir-mal-yonetimi-ayrintili-hesap-cetvelindeki-tutarlar-ile-mali-tablolarda-yer-alan-tutarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/e5ac069a-ecb7-4488-92d2-8ae5a717fe87/belediyece-odenen-elektrik-ve-dogalgaz-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/079420a1-33f8-41db-8b66-fd34049777c1/yevmiye-defterinde-bos-yevmiyeler-olmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/843d794b-21a9-4034-98d9-99b0dffe2019/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d0006862-ac9d-4bd3-865e-3af6ed434556/belediye-sinirlari-icerisinde-yapilmis-olan-kamulastirma-bilgilerinin-tapu-idaresinden-alinmamasi-ve-emlak-vergisi-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/a361007d-da07-48bc-a5ad-2ad324db7906/performans-programi-ile-idare-faaliyet-raporunda-yer-alan-bazi-performans-gostergelerinin-olcu-itibariyle-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/eec344d9-d20d-4fd3-8b34-e3d87338aacf/performans-programi-ile-idare-faaliyet-raporunda-yer-alan-bazi-performans-gostergelerinin-birbiriyle-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/e48188c7-81ba-4671-9c5b-38341439ea03/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/595c791a-328b-40e7-a1dc-85a74fca5926/hafriyat-ve-insaat-atiklarinin-kontrolu-ile-gelir-takibinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/afa14a3c-50ba-4bff-8bbb-d3509829044b/kanun-geregince-kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/621544b8-327e-4c5e-a4b3-a95cef81dcab/bazi-mal-ve-hizmet-alimlarinin-dogrudan-temin-limiti-altinda-kalinmak-amaciyla-parcalara-bolunerek-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/da34192c-0906-4f37-b6ac-3e7b3702db5a/parasal-limitler-dahilinde-yapilan-alimlarda-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/beffe9b3-dc59-46e2-82af-6720f322c060/binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/131b75ca-8846-4ff3-b53c-75eba4c3d8e9/belediye-tarafindan-kiraya-verilen-tasinmazlarin-yapi-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/fd440a05-f4a0-4627-8931-68b2829935d1/2886-sayili-devlet-ihale-kanununa-gore-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-alinmak-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6c136c09-4632-46a0-84a6-6cf050b1d677/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/352e4793-bafa-426b-9b0d-d3ad4454f859/bufe-olarak-kiralanan-alanlarin-asilarak-cay-bahcesi-olarak-kullanilmasi-ve-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/d8ce8392-e816-45fc-beb4-e9281dbbf197/tasinmazlarin-kaydina-iliskin-formlar-ile-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/057eb1a3-0ce6-4200-a4fc-d9c38c0e69e2/isgale-konu-olan-tasinmazlardan-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/d8605b66-0026-4fed-982f-afe5c2464480/kiraya-verilen-tasinmazlarla-ilgili-muhasebe-kayitlarinin-yapilmamasi-ve-kiraya-verilen-duran-varliklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/858e9faa-9d75-42fb-ab91-8103ec711f2b/tasinir-mallara-iliskin-donem-sonu-islemlerinin-mevzuat-hukumlerine-gore-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/30b80898-cee0-4352-bd00-ef8e80c3ad58/tasinirlara-iliskin-kayitlarin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0338216f-5f83-4086-9b4e-90515110ae74/tasinirlarla-ilgili-mevzuata-uyulmamasi-ve-tasinir-ayrintili-hesap-cetvelinde-hata-olmasi http://kamubis.com/decisions/SayistayFinding/510d1fbb-5771-4a9a-84d5-a3f608bf5591/baska-kurumlara-tahsis-edilen-arazi-ve-arsalardaki-takaslarin-muhasebe-birimine-bildirilmemesi-ve-arazi-ve-arsalar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/18f5714d-d770-4941-b8d7-d5265bf0535f/tahsisli-kullanilan-tasinmazlarin-ve-belediyenin-baska-kurumlara-tahsis-ettigi-tasinmazlarin-kayitlarda-gorulmemesi-muhasebe-kayitlarina-alinmamasi-ve-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/88608c7c-dfd8-42a9-9eb9-e0b500da7796/belediyenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-kayitlara-alinmamasi-ve-kayitlarda-yer-alan-bazi-tasinmazlarin-tapu-kayitlarinda-farkli-gorunmesi http://kamubis.com/decisions/SayistayFinding/2c483af3-1208-468c-bd91-67d7c069cf11/bir-kisim-tasinmazlarin-kaydinin-ve-deger-tespitlerinin-yapilmamasi-nedeniyle-amortisman-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/addaac17-8d93-4310-9e90-41f436ea75db/tasinmazlara-iliskin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/4ae38083-cea7-48de-ba8b-51ad7b059cb9/bazi-alacak-hesaplarinin-mizan-bakiyeleri-ile-bilancodaki-tutarlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/44a814b0-9d8f-4c78-9690-f976b78a1d8e/kayitli-olmayan-tasinmazlarin-satislarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/09e13e41-1bc8-4960-96cd-ae842ee8705a/faaliyet-sonuclari-tablosunun-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/d0f75feb-be6d-429d-84db-33ea8f0890b6/belediyenin-ortagi-oldugu-sirketlerdeki-sermaye-payi-ile-muhasebe-kayitlarinda-yer-alan-tutarlarin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/69c4fc72-962d-403c-bc4e-31fb0c62b2ec/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/4e2b23c3-ec0c-409c-8f75-e7cc96efa11f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22b18798-5627-4e03-8e4a-3dbd212c10aa/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-yasal-sinirin-uygun-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/983221dd-5765-4e58-a84f-b89166ca1265/yevmiye-defteri-kayitlarinda-gecmise-yonelik-degisiklik-yapilmasi http://kamubis.com/decisions/SayistayFinding/0b548bd5-ba6f-4893-9a9f-bdf3e98c3851/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b8984a8c-5286-4c1f-b089-24179e9f8aaa/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/8b6488ff-0d6f-493d-8742-3037b147357b/bazi-performans-hedefleri-icin-belirlenen-performans-gostergelerine-faaliyet-raporunda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/2aa7ec74-4600-4e3b-9efb-2472d9442ff8/yevmiye-kayitlarinin-geriye-donuk-olarak-degistirilmesi http://kamubis.com/decisions/SayistayFinding/6ba9f031-5cae-48c2-9efd-d64578deabc7/dogrudan-belediye-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-alimlarinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/37714408-1395-4f18-aa3c-abe85c7dc195/kamu-ihale-kurulunun-yazili-izni-olmadan-yuzde-onluk-dogrudan-temin-alim-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/dd637b1a-b905-4a46-a0d3-68f2fe5f2c0c/hayvanlarin-korunmasi-ve-bakimlarinin-yapilmasina-yonelik-olarak-ilgili-yil-butcelerinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/185d83cd-d50f-4b59-9132-870a6a7a15b5/bazi-gelir-kalemlerinde-tahakkukun-tahsilata-donusme-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/7cc994f4-1c0e-49cc-962c-e2dc2f3b622b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4f33c1ed-fbbe-46c8-a3a2-754b7e521738/tasinmaz-kiralarinin-suresinde-tahsil-edilmemesi-kiracilara-gerekli-ihtarlarin-sure-verilerek-cekilmemesi-tahliye-islemlerine-basvurulmamasi-kiralarin-rayic-bedele-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/48e8d3a9-b1de-4981-86aa-61f79fc367ba/avukatlik-vekalet-ucretlerinin-odenmesinde-mevzuatta-belirtilen-yonteme-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d5708eb1-4cb1-4cf0-b19b-6aa66b5bd94e/fiilen-isyeri-olarak-kullanilan-tasinmazlarin-tapuda-konut-olarak-kayitli-olmasi-nedeniyle-emlak-vergilerinin-ve-cevre-temizlik-vergilerinin-mesken-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/c433b9a6-2664-407d-8627-490082c10108/belediye-sinirlari-icinde-faaliyet-gosteren-maden-isletmelerince-yatirilmasi-gereken-belediye-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2c92ed4e-b4d0-4a81-b6dc-a21952cc5066/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/cf86c8c9-6162-48af-89d8-a8205975b950/belediye-sinirlari-icerisinde-faaliyet-gosteren-bazi-tedarikci-firmalarin-bazi-aylarda-elektrik-ve-havagazi-tuketim-vergisi-beyannamelerini-vermemeleri http://kamubis.com/decisions/SayistayFinding/15b360b1-8343-4223-86e7-358532ac4c51/tasinir-mal-yonetmeliginde-yer-alan-hurdaya-ayirma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/84d289bc-c89b-4db6-9fbe-34648768c8b0/tasinir-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3a537fde-9317-46ef-a5ee-a9ff5526d33c/sozlesmede-isin-yalnizca-bir-kisminin-alt-yukleniciye-yaptirilacagina-dair-hukum-olmasina-ragmen-isin-tamaminin-alt-yukleniciye-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/2e258f1a-b361-4937-90b9-cdad7d38cc23/buyuksehir-belediyesince-ilce-belediyelerine-aktarilmasi-gereken-eglence-vergisi-paylarinin-aktarilmamasi-ve-ilce-belediyelerden-alinacak-cevre-temizlik-vergisi-ile-mahsup-edilmesi-sonucu-cevre-temizlik-vergisinin-amacina-uygun-harcandiginin-tespit-edilememesi http://kamubis.com/decisions/SayistayFinding/b60a287d-540a-4513-9510-93a2abb08d89/arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b2b0ce80-6451-4888-a9ec-0103ac7e03e0/calisan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/fbe05655-a34e-485b-b0cb-a62beebe1dd0/verilen-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/89c166c6-f935-4ef5-a208-85f2736afbfa/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8af938f0-40f8-41c7-86d9-a16012e4193e/tasinmaz-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/325bc18d-585d-428e-a7b6-ec071504a3af/belediye-mulkiyetinde-bulunan-tasinmazlarla-ilgili-hesaplarin-mali-tablolarda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/32269234-293b-49ed-8b1d-2d0b6793b619/vadesi-gecmis-vergi-borcu-sorgulamasinin-mevzuatta-belirtilen-tutar-uzerindeki-tum-odemeler-icin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bd504f56-e933-472b-9bd6-2b85594374eb/yapim-islerine-iliskin-insaat-sigortasi-butun-riskler-policelerinin-mevzuata-uygun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/14a407d8-ece0-400d-a512-aabb0f8f6de1/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/665277bb-2b4c-4c29-bf05-3d184bb3e1b4/parasal-limitler-dahilinde-yapilan-yapim-ve-mal-alimi-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/8ee93d62-9a95-4a7f-89fd-cfd394a30759/muhtelif-mal-ve-hizmet-alimlarinin-ihale-mevzuati-hukumlerine-gore-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c538cd90-c9ce-4d27-b1b6-4e806658e88c/yaklasik-maliyetin-gercege-uygun-sekilde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/7a9244d1-2444-48d5-807a-38a2fbf14dcb/idareye-ait-kultur-merkezinde-yer-alan-salonlarin-ucretsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/a630fd52-e857-4229-bad3-15cbd1f6400c/altyapi-kazi-calismalarindan-elde-edilen-zemin-tahrip-bedellerinin-ilce-belediyelerine-aktarilmamasi-ve-altyapi-yatirim-hesabina-alinmasi-gereken-tutarlarin-cari-banka-hesaplarinda-islem-gormesi http://kamubis.com/decisions/SayistayFinding/bb021f38-8eeb-42dc-ab6d-9cfcc35f2919/otopark-ve-gecekondu-fonu-gelirlerinin-vadeli-mevduat-hesabinda-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/2f0fbe20-30e7-47d1-85d4-39e0a3f621dd/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/fb9a1917-0348-4bcc-a514-94d31ee7f18b/maden-isletmelerinden-alinmasi-gereken-belediye-payinin-tahakkuk-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/35a5ad9a-0b17-4f2d-ade8-0a3719ee6170/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-muze-giris-ucretlerine-iliskin-payin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/49e85033-fe70-4fd3-8e2c-8c24feeac52d/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerine-iliskin-tespit-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b792045-4e83-4cf9-b0ad-2e8aeda79444/kamu-hizmetinde-kullanilmak-uzere-idareye-tahsis-edilen-bazi-tasinmazlardan-fiilen-kullanilmayan-ve-uzerinden-islem-tesis-edilmeyen-tasinmazlarin-olmasi-tahsis-edilen-tasinmazlardan-bazilarinin-takip-ve-kontrolunun-saglikli-yapilmamasi-sonucu-isgale-ugramasi http://kamubis.com/decisions/SayistayFinding/e35ba069-3a90-425f-bcfc-f4d653392866/gokkusagi-tesislerinde-yer-alan-bazi-is-yerlerinin-bedelsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b695a7fb-60af-4a72-8511-438c8e841d42/ilan-ve-reklam-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/98d8ccd6-dfba-4b02-91ed-b12208c02022/eglence-vergisine-tabi-faaliyet-gostermesine-ragmen-mukellefiyet-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c2642cbc-889b-444c-92d7-b27b49c0d2eb/emlak-vergisi-uygulamalarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/69d2c4b0-f431-483e-8e1e-672b6bf2dcaa/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/008a5d8e-7168-41dd-9332-60192eb16aa3/kamu-idaresi-mulkiyetinde-bulunan-tasinmazlarin-mevzuata-aykiri-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/83ed40c3-8159-4e5c-8789-ed63019f4d8a/kiraya-verilen-tasinmazlarda-yasal-duzenlemelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/cc8618f2-a71d-4397-906b-e364a1a45a4c/doner-sermaye-ek-odemelerinin-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c566bb28-e5d9-4c57-b876-85f427901905/idarenin-yapi-kullanma-izni-olmayan-tasinmazlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/657ddbf2-fb97-48d8-97ac-66cca0e51f34/idare-tasinmazlarinin-ecrimisil-uygulamasiyla-veya-isgal-harci-alinarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/82d68202-6564-4f4f-a87a-12cec422e445/avanslarin-mahsup-suresinde-kapatilmamasi-ve-avanslara-gecikme-zammi-isletilmemesi http://kamubis.com/decisions/SayistayFinding/02e3c6d3-8fca-4ed1-9dbf-568a6ca6962b/idarenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/1afb8bde-496c-47d1-b52a-ffb8236cfba6/kurulmasi-gereken-hayvan-bakimevinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/af1275b4-a509-47fe-8742-edc3b0a3f14a/cesitli-cihaz-alimlarina-iliskin-satin-alma-ve-kullanima-verilme-islemlerinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/8d147301-ce46-499c-9eef-a3db0f51cf3c/ic-kontrol-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/e92df5d5-0e80-4634-a439-9fa6e5284932/universitenin-gelir-getirici-faaliyet-ve-ihaleleri-icin-on-mali-kontrol-yonergesindeki-limitin-ihtiyaca-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/b7c6b46d-2a22-4646-a7bb-e805a1581faf/bazi-tasinmazlarin-devlet-ihale-kanununa-aykiri-olarak-51-g-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/a794997a-cea9-412a-9590-6aa1ce40bdf5/sayistaya-verilmesi-gereken-bilgi-ve-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/356b96ea-7fd0-48d1-b874-204f30b361d5/hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b28c6ccf-ec6d-44bb-bbbe-e1cdc8e1bbf5/doviz-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/94cd3980-7695-4496-91d2-d9d8f1a85e2b/odenen-kidem-tazminatlarinin-kidem-tazminatlari-karsiligi-hesabindan-dusulmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/359aeec3-5dec-4ed6-ab76-96b12efbf5f2/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5b5279a4-bb2b-4df4-99da-8c34154d72f5/kamu-kurumlarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/17103c10-2f0b-41a8-bf45-db7476222b75/tasinirlara-sicil-numarasi-verilmemesi-tasinir-zimmet-islemlerinin-tamamlanmamasi-ve-bazi-birimlerde-kisisel-kullanim-ayrimi-yapilmaksizin-tum-tasinirlarin-ortak-kullanim-alani-sorumlusuna-verilmesi-ile-tasinirlarin-ozellik-ve-niteliklerinin-sisteme-girilmemesi-ya-da-eksik-girilmesi http://kamubis.com/decisions/SayistayFinding/aacd36bc-01a6-4e76-891f-b1eb754362b2/olaganustu-hal-kapsaminda-cikarilan-kanun-hukmunde-kararname-geregince-feshedilen-islerde-fiilen-kullanilan-malzeme-ve-ekipmanlarin-temininde-komisyon-karari-bulunmamasi http://kamubis.com/decisions/SayistayFinding/24196e80-989a-48f6-a08e-92fd0debc8e2/maddi-duran-varliklar-hesap-grubunda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c8413c26-c7a0-4091-bc90-957bb9686887/tasinir-mallara-iliskin-kayitlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/379adc3e-652f-416e-9d3a-aa0e75b4b02c/tasinmaz-kayit-ve-degerleme-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/5788b8d5-ce48-4b85-b8ca-b4d29872124c/satisi-yapilan-tasinmazlarin-satis-bedeli-uzerinden-kayitlardan-dusulmesi http://kamubis.com/decisions/SayistayFinding/4f352399-2606-4b58-b312-afdedb185b3f/abone-sozlesmesi-olmadigi-ve-yaptirim-uygulanmadigi-icin-bazi-alacaklarin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/a5c25a78-324c-40e2-a908-5e2bb0937b33/maddi-duran-varliklar-hesap-grubunun-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e8f145c2-4b75-4b69-957a-d4eb1a3163b9/sirket-mulkiyetinde-bulunan-tasinmaz-uzerinde-isgalci-konumunda-bulunan-kisiler-hakkinda-gerekli-hukuki-islemlerin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/a9377c58-d2f1-472d-910c-8effec421f6c/kat-karsiligi-yaptirilan-dairelerin-satislarinda-yonetim-kurulunca-alinmis-karara-uyulmamasi-ilan-verilmemesi-ve-kanitlayici-kayitbelge-tutulmamasi http://kamubis.com/decisions/SayistayFinding/c022989a-975e-468f-9b1d-753455956f29/sirket-zararinin-tahsili-icin-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/114e16aa-a481-4113-b0cb-07df7cb52513/kimlik-bildirim-sistemi-ile-otel-kayitlarinda-farkliliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/3398da1b-3c0c-4a84-a895-807fc39c0eb1/sirkete-ait-otellerde-ticari-teamullerin-uzerinde-indirimle-hizmet-sunulmasi-ve-tahsilatlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07b4bf72-627f-4ddf-b5d7-622cb5b92454/sirketin-islettigi-oteller-icin-surdurulebilir-turizm-programi-kapsaminda-almasi-gereken-belgeyi-almamasi http://kamubis.com/decisions/SayistayFinding/20a8b8a7-bd54-44f1-8cee-1688302e16c1/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/549edde5-aa4a-4a12-9e77-9fbd70006cdd/otellerin-isletilmesinde-etkin-bir-kontrol-mekanizmasinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/8353ee85-5206-4eaf-bbe0-be9ea870374c/uzun-vadeli-borclarin-vadesine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8aabcb70-9afa-47a4-91e4-d66a89fc9570/sakarya-ili-genelinde-sokak-hayvanlarina-iliskin-mevzuat-tarafindan-ongorulen-yasal-gerekliliklerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/c0e4b277-3cc0-41cb-8e44-9d89d08fa87e/hurdaya-ayrilan-tasinirlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/9f1ae089-0e54-41cb-9b27-40c81d196578/yagmur-sularinin-uzaklastirilmasi-ve-dere-islahi-harcamalarinin-buyuksehir-belediyesi-ile-ilgili-diger-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b17fa6f4-a5a0-4b44-860f-4f44332e5cdb/sebeke-suyu-kullanan-bazi-park-ve-bahcelerin-aboneliklerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/483992cf-ae74-48a1-8f61-4d281bdc6cfa/mevcut-otomasyon-sistemlerinin-sureclerin-yurutulmesinde-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/3b817acc-1aaf-49e2-8abc-05affc127adf/kurumun-buyuksehir-belediyesinden-olan-alacaklarinin-zamaninda-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/2fe093fc-8dce-4cac-bd04-ba9586dcb99c/ilcelerde-kayip-ve-kacak-onleme-faaliyetinin-etkin-olarak-yurutulememesi http://kamubis.com/decisions/SayistayFinding/592efea7-bac0-4427-ba7f-01988bf516ba/icme-kullanma-suyu-havzasi-ile-idareye-ait-tasinmazlarin-korunmasina-iliskin-gerekli-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/aff89282-f06c-4794-b84d-031b7c01ffce/eskinin-anadolu-universitesine-ait-icme-suyu-ve-atik-su-aboneligi-kaynakli-alacaklarinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/b2b311a4-e47e-403b-8c72-56a451801a38/vefat-eden-kisilere-ait-aboneliklerinin-sonlandirilmayarak-borc-tahakkuk-ettirilmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/a5909ff0-2ca1-4ca4-898f-27995a847813/bazi-abone-sozlesmelerinde-abonelere-ait-t.c.-kimlik-numarasi-veya-vergi-kimlik-numaralarinin-olmamasi-nedeniyle-alacak-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/92c37fb8-f61b-4e77-a05f-12bf19140de8/bazi-ilce-belediyeleri-tarafindan-idareye-gonderilmesi-gereken-cevre-temizlik-vergisi-paylarinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/18f88a9e-fe79-4621-83e7-642fc4234a85/odeneklerin-tahsis-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0e117668-f160-4ff5-b40c-c918f5b2f7e0/2023-sakarya-bike-fest-kapsaminda-yapilan-hizmet-alimlarinda-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/401634a8-7be6-4025-8390-dfbf770fec14/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuklarinin-tamamlanmamasi-ve-aktarilmasi-gereken-ilce-belediyesi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c210d2fd-39ca-4729-8407-c14dea807cce/kisilerden-alacaklar-hesabinda-yer-alan-bazi-alacaklarin-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fff171d2-9141-4b1b-9c1c-6fc4b55b7c83/belediye-sirketine-isletme-devri-yapilan-isletmeler-icin-bedel-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/a7d447fa-7409-49e6-a82c-f5c4f96ff375/devir-alinan-ve-devredilen-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/df0a5d47-851b-4f23-a4fb-6a00f1f7be39/editoryal-haber-bedellerinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/c9717a5a-69a5-48e6-aa46-53a622342f5e/sakarya-toptan-sebze-ve-meyve-halinin-ozel-hal-kapsamina-alinmasi http://kamubis.com/decisions/SayistayFinding/a3c66e42-3c1d-40a0-b916-6bd3ccc219f7/diger-hizmet-gelirlerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/05e654da-bc78-4ef9-86d8-c5d0e6b732e1/tasinmazlarin-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c51bf771-0d40-407c-af19-0cef777b0dfe/belediye-envanterinden-cikarilan-tasitlarin-tescil-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/2560fd49-3bc7-44f7-933b-9edd2b5d20d0/bazi-tasinmazlarin-ihalesiz-olarak-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/f9aee1aa-6210-4a2f-a208-cdd5a402e64d/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a7955fd1-09df-4e24-a479-014a50ba721c/cografi-bilgi-sisteminde-eksiklikler-bulunmasi-ve-verilerin-guncel-olmamasi http://kamubis.com/decisions/SayistayFinding/3f14c943-6a53-4559-97b8-1e5a1ead8da2/basketbol-spor-kulubu-profesyonel-sporcu-transfer-ucretlerinin-belediye-tarafindan-karsilanmasi-ve-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/77d3209c-4d64-42e3-9d65-691a20a0cb36/ayni-ihale-konusu-icinde-yer-alabilecek-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c6aa0cfc-cadb-4ae7-8147-9a1770542796/sirkette-calisan-iscilerin-meslek-kodlarinda-degisiklik-yapilmasinin-olagan-bir-uygulama-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/72218ac6-d427-4fa0-9538-8bd48514de24/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/1075bda9-2a6a-4a77-9f12-f5c6ae37a120/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8239ef6d-e954-4160-bf11-12d500f38fcc/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/5ec7277e-377a-4672-88d8-74e6b5aebe93/sapanca-icme-suyu-havzasi-koruma-bolgesinde-yapi-ruhsati-bulunmayan-yerlere-su-hizmeti-saglanmasi http://kamubis.com/decisions/SayistayFinding/8b624a56-0f72-4d2f-9a92-4b0ef76fb561/pilot-bolge-olarak-baslatilan-uzaktan-sayac-okuma-sistemi-usos-projesinin-suruncemede-birakilmasi http://kamubis.com/decisions/SayistayFinding/c1a79763-3d93-40ef-8382-3d8f4ec1627d/arac-kiralama-hizmet-alimi-ihalesinde-yerli-muhteva-orani-sartini-saglamayan-araclarin-olmasi http://kamubis.com/decisions/SayistayFinding/aecddcf9-ff35-447c-9023-039c86a68770/is-programlarinin-imalat-odenek-sure-baglantisi-kurulmadan-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/f8c0f840-4b61-432d-99e3-983d7813455a/idarenin-gelirlerine-iliskin-tahsilat-ve-takip-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/70fa061a-a561-4dad-bf7c-fcb2c1fe9713/yeralti-suyu-kullanan-fakat-kanalizasyon-hizmetinden-yararlanmayanlara-atik-su-bedeli-tahakkuk-ettirilmesi-ve-faydali-kullanimi-asan-miktarlarin-kiraya-verilmemesi http://kamubis.com/decisions/SayistayFinding/92d1f53d-40c6-4e69-9e16-3dd33381849c/cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-tam-olarak-aktarilmamasi-sonucu-faiz-yukune-maruz-kalinmasi http://kamubis.com/decisions/SayistayFinding/2a7541ba-ae91-48f0-aefd-96e6b0085689/cevre-katki-paylarinin-ilgili-bakanliga-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e847b3a5-7ecc-4aff-9c2d-7514f63ff967/sayistaya-verilmesi-gereken-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/1b1727ee-c68e-457b-a5fb-42445b05589d/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/ec0275bf-e97e-4802-b09b-db5187c63955/yevmiye-defterinde-bos-yevmiyeler-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/1edf6b8a-c341-463d-af2a-6a769e63ce03/yevmiye-defteri-ve-muhasebelestirme-belgelerine-alt-yevmiye-numarasi-verilerek-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/91809e09-1d62-48a5-b55f-8b349949d56b/butce-emaneti-odenmelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2545ec3d-5f9e-466e-b74f-f54a7797ea31/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyeye-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/25e2617a-78b2-4669-b5b2-d2d0c2ee9abe/kayitli-tasinmazlarin-guncellemelerinin-mevzuata-uygun-yontemlerle-yapilmamasi http://kamubis.com/decisions/SayistayFinding/56a9cb9b-540e-4417-9911-406efb4cd56b/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/77496c51-42b0-4e20-8bd4-f3fb3245facd/belediyenin-tasimaz-kayitlari-ile-tapu-mudurlugunun-kayitlari-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/d06ce52f-598c-4885-a68f-900a90549164/belediye-tarafindan-odenen-katma-deger-vergilerinin-tamaminin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/4bb51be4-0bee-49d7-858e-a60c3ee270c0/taksi-duraklarinin-ihalesiz-olarak-ve-ecrimisil-tahakkuk-ve-tahsilati-yapilmaksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e2622697-2ff4-4b78-8bd7-c19054b239e4/hurdaya-ayirma-islemlerinde-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/08123ab4-da4c-4aa9-a0a1-5444edd6227c/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/fc72199f-f1a3-40d9-8b2c-6f8abb3064e0/yapilmakta-olan-yatirimlar-hesabinda-takip-edilen-islerin-bitiminde-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4af723ef-c418-4635-b899-ca32dbeead2e/amortisman-tutarlarinin-ilgili-varligin-kayitli-degerinden-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/865e57fd-8b47-4ca8-b176-bb80be942d6b/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dfdfa200-adef-46b6-bdb7-ec71dbcb511a/tasinmaz-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/fb062d9f-cf0a-4286-9eae-9a4c7e164faa/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamis-olmasi-nedeniyle-mevcut-kullanim-sekli-ve-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/8040f549-1304-4cbc-acc1-ab47b82c707f/uluslararasi-kuruluslar-tarafindan-finanse-edilen-islerde-idarenin-bilgisi-olmaksizin-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/bee35cbc-727c-4308-9fca-8fe627a22544/dis-kredi-kullanilarak-ihale-edilen-islere-ait-sozlesme-ve-diger-ihale-dokumanlarinda-duzenleme-bulunmayan-alanlarin-varligi http://kamubis.com/decisions/SayistayFinding/73b65ba0-fc1b-4ed1-9e88-1720ab21ce86/mal-alimlarina-ait-is-artislarinin-mevzuatin-ongordugu-icerikten-uzak-olmasi http://kamubis.com/decisions/SayistayFinding/7402432f-c775-46c9-b511-4aa2c7e830df/yeni-birim-fiyat-tespitinde-kullanilan-rayicler-icin-ticaret-veveya-sanayi-odasindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/4745d364-c2c9-478b-a3f9-719655222a74/fiyat-disi-unsur-hesaplamasina-niteliksel-kriterlerin-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/fc8cda84-a95d-4a22-b8d7-6db6855c3c0c/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/de231d42-3f1f-4d39-971f-746eac15cfc9/su-ve-atiksu-faturalarina-ait-vade-tarihinin-uzun-olmasi http://kamubis.com/decisions/SayistayFinding/1dd6b23f-f7b0-4351-9d8b-11c1442e6832/kuruma-ait-tum-tesislerde-uzaktan-kontrol-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/25460dbe-5501-4e32-9f2c-c05bcb3f136e/su-kayip-kacak-oranlarinin-mevzuatta-ongorulen-seviyenin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/465f9bc4-2ed7-4177-aba7-ec7e676e8e09/yagmur-sularinin-uzaklastirilmasi-icin-yapilan-harcamalarin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/1d34c18d-fd0e-4527-9361-7dae8d67706a/atik-su-abonelerine-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/31a16978-33e1-48d9-a4e9-1f0cdbb7e22e/kurum-tarafindan-kullanilan-sondaj-kuyularinin-798inin-kullanim-belgesinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/3a8e1272-ddb1-4fd4-8345-9ba4842dbd8c/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-konukevinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/2d25d79e-b452-4ee5-b081-5c40fe591d27/sozlesmesi-ve-teminati-olmayan-abonelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6567bbc3-62b0-4587-a3f9-b18d0b890394/on-yillik-damga-suresi-gecen-sayaclarin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a0a7f930-4f89-40df-a6b7-5338928ff48b/hayvan-bakimevleri-kurma-sorumlulugunun-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/8b9dfe5e-d287-4406-899f-85de44fdfaa6/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8d0acf80-6250-427b-a691-b62a14185bb9/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ad9e6bc7-65dc-4395-8641-6b1c7c3c8f1c/dernek-binalarina-ait-cevre-temizlik-vergisi-mukellefiyetlerinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/d2cef524-66ee-46f2-aa14-319e7a1f11c2/is-artisi-yapilan-ve-sure-uzatimi-verilen-yapim-islerinde-butun-riskler-sigorta-bedeli-ve-suresinin-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/a336cdaa-93d3-49f7-a9d5-9c684ca666d9/idarenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/739dbca8-0f8e-4f0f-96e6-3eb39b84bb0e/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e813c591-d421-4185-8cec-c86bf9288409/butun-riskler-sigortasi-kapsaminda-yer-alan-bazi-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/b9bd773e-0048-4faa-8b56-0832f260492c/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/702a1610-bb44-4e3a-88e9-e185ed67e85a/tasinmazlarin-ihale-yapilmaksizin-encumen-karari-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/ccff8b2e-d4f7-4ffd-98dd-18151077d949/hakedis-odemelerinden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/faeef2b9-7d52-449c-9023-a14c5966b4d9/ihale-edilen-islerin-sartnamesinde-yurt-disina-gonderilme-ile-ilgili-hukumlerin-belirsiz-olmasi-ve-isle-ilgili-olmayan-kisilerin-yurtdisina-gonderilmesi http://kamubis.com/decisions/SayistayFinding/aa2d1336-2e44-4a7d-9eca-c3f899ddd05e/kuruma-ait-tasinmazlarin-kiralanmasinda-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e89ebf92-370d-4c6c-90b9-7cf66e96291f/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f5958320-8538-441b-a86a-ca0d622d8f83/dogrudan-temin-yontemiyle-gerceklestirilen-ve-belli-bir-sureyi-gerektiren-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a07885d9-8542-4c4d-8e69-61c00b343f7c/amortisman-ayirma-islemlerinin-hatali-yapilmasi-ve-duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/a769352a-7c5d-4394-886f-2fc3552a208d/kalkinma-ajansi-paylarinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/30a47f4f-fd50-49f8-9233-bc456f29a2b4/tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e74ee964-ce67-4b82-a5b1-3aeeaba15fb7/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlara-yonelik-muhasebe-kayitlarinin-hatali-bilgi-icermesi http://kamubis.com/decisions/SayistayFinding/58ebc00b-4328-4ac5-b78d-e90395b2495a/belediyenin-mulkiyetinde-veya-tasarrufunda-bulunan-tasinmazlarin-envanter-bilgileri-ile-muhasebe-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/938af660-bae5-44e4-a441-09d55d1977b5/belediyeye-ait-mevcut-altyapi-tesislerinin-tamaminin-cografi-bilgi-sistemlerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9f30904b-eebc-46ab-8224-01d22ae674df/gelecek-aylara-ve-gelecek-yillara-ait-sigorta-giderlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/97c31452-a3c2-49d9-b523-f2a8fc004f09/gecici-hayvan-bakimevinin-ilgili-mevzuatinda-belirlenen-zorunlu-sartlari-saglamamasi http://kamubis.com/decisions/SayistayFinding/87367905-3914-4adf-b3c0-66364c8786ca/imar-kanunu-uyarinca-alinmasi-gereken-otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0c91817f-0528-4e4f-9c92-633efd2efa56/cevre-temizlik-vergisi-mukelleflerinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/7eb58bc4-b486-49e6-975e-11e0db9a0210/belediyeye-bedelsiz-devredilen-tasinmazlarin-tapu-tescil-islemlerinin-tamamlanamamasi http://kamubis.com/decisions/SayistayFinding/94cbb82a-438b-4598-99ac-90d9cc1e9587/belediyeye-ait-bazi-yapilarin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/545acbca-3408-4f78-a398-9bd877ca1711/kesinlesen-sayistay-ilamlarinin-tahsilinin-kanun-ve-kamu-zararlarinin-tahsiline-iliskin-usul-ve-esaslar-hakkinda-yonetmelige-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1ccace09-16b9-459a-85c5-cae0c8aa2182/izmit-sehirlerarasi-terminal-isletmesinin-isletme-hakkinin-meclis-karari-ile-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/15b66f2f-e794-4e84-9e63-4ba53e56036a/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/171b707d-6652-4523-aaf4-9cacf7968b4d/bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3369900f-6107-42bf-876b-e0f97e9c3199/ruhsatsiz-veya-ruhsata-aykiri-yapilarin-yiktirilmamasi http://kamubis.com/decisions/SayistayFinding/86078430-3235-4ec7-9580-c25dddcc82ec/asgari-ucret-prim-desteginin-genel-butceye-gelir-kaydedilmek-uzere-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7e041810-58e9-43f0-b90e-b3f289038b23/belediyenin-sirket-personeli-dahil-toplam-personel-giderlerinin-yasal-sinirin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/279f7856-9db1-475f-9a9d-37afe7f5e006/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e4bd7fd5-2649-4839-88a9-619a0f735aec/mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/dcfb0c9d-3a1b-4491-b349-ce05eacdbe41/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/e526b30d-b3ff-4186-ae07-3d37ec9b0681/su-kayiplarinin-onlenmesine-iliskin-olarak-mevzuatta-belirtilen-bazi-hususlarin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/6c204e06-ea55-4a48-be4d-d09ba45e83ed/indirimli-emlak-vergisi-uygulamasindan-yararlanmamasi-gereken-kisilerin-bu-uygulamadan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/1079b468-b27e-40e8-a58b-e6fd742f9ce4/idarenin-mali-kaynaklarinin-mevzuata-aykiri-olarak-kamu-bankasi-disinda-ozel-bankada-vadesiz-olarak-tutularak-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/baedaf5e-59a3-43e7-b81c-353f5ffdfe6e/kamu-idaresi-tasinmazlarinin-ihale-yapilmaksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/8ef47457-4d64-478d-bd63-9aa0c96c4632/kamu-ihale-kurulunun-uygun-gorusu-alinmadan-parasal-limitler-dahilinde-yapilan-mal-alimi-hizmet-alimi-ve-yapim-islerinde-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/6018179f-ef6d-4458-b78b-3e3ac8f395cb/kamu-idaresinin-mulkiyetindeki-tasinmazlardan-bazilarinin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/47a774e7-b743-47a6-a9f9-497d37056ea5/tasinmazlarin-kaydina-iliskin-formlar-ile-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/1c37189a-a579-4215-8c81-62a9fa320191/tamamlanmayan-teleferik-insaati-icin-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/1cfa8cb6-98e9-47ab-9977-8734de081ba8/taksitli-satilan-tasinmazlarin-diger-faaliyet-alacaklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/404affeb-6a89-43fc-a3c1-af4294382b07/idarenin-tapuda-kayitli-tasinmaz-bilgileri-ile-idarenin-ilgili-birimlerindeki-tasinmaz-bilgilerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/ac10fdc7-74f0-446b-8493-d6357f37d8fc/muhasebe-sisteminde-kayitli-dayanikli-tasinirlarin-fiili-durumuyla-kaydi-durumunun-teyit-edilememesi http://kamubis.com/decisions/SayistayFinding/fc8fc957-291a-41eb-b477-8caef4e13542/kamu-idaresince-sunulan-tasinmaz-kayitlari-ile-mali-tablolarin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/3a970db7-8c27-48d2-881d-499e0d9519fb/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-varliklarin-tamaminin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/140fd83c-54c1-47a7-8b27-25c173582e6e/belediyenin-tahsisli-olarak-kullandigi-ve-baska-kurumlara-tahsis-ettigi-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/de9f5218-ed4e-4984-a416-17033f5c4420/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dadf1826-a628-4474-8b73-8b31e4f6cdfb/dogrudan-gider-kapsamindaki-harcamalarin-yapilmakta-olan-yatirimlar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/e89e5995-4e4f-4884-935d-6a3dbb30d595/tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/32d38601-a03b-4ad9-aa49-bf864b8527e3/bodrum-ilcesinde-kapanan-belde-belediyelerince-isletilen-kafe-restoran-otopark-ve-tuvaletlerin-ihalesiz-olarak-belediye-sirketince-isletilmesi http://kamubis.com/decisions/SayistayFinding/5122f7a4-a5dc-42e7-8585-b240780d99d5/tasinmaz-kultur-varliklarinin-korunmasina-iliskin-katki-payinin-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/527bd185-f199-4e9d-8bbd-dbdc3eb6b707/diger-kamu-idarelerine-olan-borclarin-mali-tablolara-tam-olarak-yansitilmamasi-ve-taksitlendirilmis-borclarin-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/5e140bd5-6a5f-49c1-afa4-6ad0cad94164/su-ihtiyacini-sebeke-suyu-haricinde-karsilayan-konutlara-iliskin-cevre-temizlik-vergisi-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/716c8628-c81f-493d-b57a-018a3db92155/spor-kuluplerine-yardima-iliskin-meclis-kararinin-genel-nitelikte-olmasi http://kamubis.com/decisions/SayistayFinding/7193905f-5774-49e1-92fc-4543fc778c72/sosyal-denge-sozlesmesine-sosyal-denge-tazminati-odemesi-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/6232cb63-650a-46ea-91c4-1ca1afca02dc/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinin-bu-amacla-butceye-konulan-odeneklerin-10unu-kamu-ihale-kurulundan-uygun-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/749ffda9-3d3c-41c1-8a14-0c0f66527bbe/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/02a4b28a-c1f9-4b0a-a17a-580d6850db6f/kullanim-hakkinin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/e3c90e2a-bb86-4367-a298-f3951b4296bb/kiraya-verilen-ve-ecrimisille-kullandirilan-tasinmazlara-ait-elektrik-ve-su-giderlerinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/eeb43261-2731-4bd9-b725-79606038939c/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyeri-ve-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/800fbda3-2ef2-4902-892d-9802ce48ec17/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7166a012-7adb-4d3e-9f4f-721039ba93bf/imar-planinda-park-alani-olarak-belirlenen-yerlerin-ticari-amacla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bb3f5ad3-a092-4864-8f91-7b735a35c5af/butceden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/b73a08ca-e89c-427e-b258-040deb4e590a/tapuda-kayitli-tasinmazlar-icmal-cetveli-ile-emlak-ve-istimlak-mudurlugu-verilerinin-tam-olarak-ortusmemesi http://kamubis.com/decisions/SayistayFinding/54e34543-2d01-4ec0-aa42-31f109e5bc8a/imar-ve-sehircilik-mudurlugunun-insaatlara-iliskin-tespitlerine-dayali-olarak-encumen-tarafindan-verilen-para-cezalarinin-tahakkuk-ve-tahsilinin-gerceklestirilememesi http://kamubis.com/decisions/SayistayFinding/427197e5-0ec6-4db9-a45e-127f02151adc/belediye-meclisi-tarafindan-mevzuat-hukumlerine-aykiri-ve-rekabet-esitsizligi-olusturacak-sekilde-dogalgaz-dagitim-lisansi-sahibi-sirket-lehine-taahhut-verilmesi http://kamubis.com/decisions/SayistayFinding/d9044946-065b-4b0c-947c-4dac9b2100da/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/951551fb-31d5-463d-9515-263d8bfdb1d5/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/77a56ceb-a547-41b7-a0ab-8d0e973321fb/ilk-madde-ve-malzemeler-hesabinda-bulunan-tasinirlarin-tuketilmedigi-halde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b799e270-cbeb-456c-a93e-892b6f526ab0/buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d780583f-6096-4a57-84a5-006f1e243c41/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c4c3543a-3aa4-4c52-92a9-64551ae8c39b/kamu-idaresine-zamaninda-odenmeyen-kira-alacaklarina-iliskin-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/56569966-b5d0-4f52-a4d8-8acb6e71934b/tasinmazlara-iliskin-kayit-ve-cins-tashih-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/d945657d-aaf3-4ade-8658-6bfae80c83b8/yevmiye-defterinde-bos-yevmiye-numaralarinin-bulunmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/9f8cfceb-fa80-4ace-90fe-1aa95e30109c/tasinir-mal-yonetimi-hesabi-icmal-cetvellerindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/c3354caf-43a6-4baf-8d78-1c8af4ebcf80/belediyenin-ticari-nitelikli-islemlerinde-katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d679ded3-efcd-4e12-949d-57c2a35b14a8/egitim-hizmet-aliminda-sozlesme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a59a58de-13c5-4d87-8898-67754551f353/mali-kaynaklarin-kamu-sermayeli-bankalarda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/77f451b3-8a96-4f8a-b90c-c2d7ea7d0561/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/afb43ffe-eb04-4ba4-974f-7985b9260a59/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktariminin-yapilmayarak-idarenin-gelir-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/d4cebb8e-2098-41e4-bda5-c6c389fc9f7b/idarenin-mulkiyetinde-bulunan-konutlarin-mevzuata-aykiri-olarak-bazi-kisilere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/38ecacb6-6b54-4062-a946-09f7aa87eb3b/park-ve-yesil-alan-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-yalnizca-ozel-sitelere-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ff8f0c6d-2a09-4e61-8fbc-c824e11e130c/dernek-vakif-ve-benzeri-kuruluslara-mevzuata-aykiri-tasinmaz-tahsis-edilmesi-ve-bazi-tasinmazlarda-mevcut-ticari-faaliyete-konu-unitelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/35d3bbb8-defe-4894-a933-9ab296959981/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/27d929ce-4721-4a24-81a0-c1478758c752/idareden-ruhsat-alma-zorunlulugu-bulunmayan-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/55a4235c-242a-4411-af09-a49a645bafc6/idare-tarafindan-alinan-yol-ve-kanalizasyon-katilma-paylarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/be63cbec-f955-42cc-b842-cfd4aabe6fc9/belediyenin-haczedilemeyen-gelirlerinin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9420c4b1-79dd-496f-985f-b29cef30b8f3/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/a7379429-e51e-410e-b1b0-3806c3a31145/esenyurt-belediyesi-sosyal-ve-iktisadi-isletmesinin-is-ve-islemleri-ile-bunlara-iliskin-kayitlarda-usule-aykiri-hususlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f14fa87d-d03c-491c-a130-56f0e1de6c23/yeni-birim-fiyat-tespitinde-kullanilan-rayicler-icin-ticaret-veveya-sanayi-odasindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/1d36eafb-5dd7-4c56-a9ca-3429268dea6d/yapim-islerinde-yeni-is-kalemi-miktarlarinin-revize-birim-fiyat-hesabi-yapilmasina-engel-olacak-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/0b8a62b9-f385-4a1b-ae13-520bfbac12ac/kullanilma-ozelligini-kaybeden-araclarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/217db197-f5cf-43e2-b361-e78a05272004/belediye-sinirlari-icinde-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1f56cf34-bdc3-4eb0-bb4a-d3b71c045832/2021-yili-oncesi-icin-buyuksehir-belediyesine-gonderilmesi-gereken-otopark-bedellerinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ce81cc20-36a7-46bf-9dbf-f56fa2111656/belediye-adina-tescilli-araclarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1cb3f5ed-605c-4295-ae8f-5cf314d06041/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/81516ee4-9396-4368-b54f-e80a4e4822a8/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/36d91a3c-0c8d-426a-bbee-a50f285ec075/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-kayitlarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/09e925ad-39f7-40b2-b60c-811700d24f9f/taksi-ve-minibus-plakalarinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/9809b9fe-eede-46e0-9c69-cb556ca3cffa/servis-plakalarinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/32129df9-041b-4d07-85e0-e446ed332724/kanun-geregince-kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/e128ba00-99ac-489f-b70b-5814f84c65a1/ic-denetci-kadrosuna-atama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/21bd35fb-31e7-4180-af4c-095fbc410194/hafriyat-topragi-insaat-ve-yikinti-atiklarina-ait-bilgilerin-ilce-belediyeleri-tarafindan-buyuksehir-belediyesine-bildirim-sureclerinin-saglikli-islememesi http://kamubis.com/decisions/SayistayFinding/f6c62f6b-0d8b-4a4f-8630-ed52867c5404/dogrudan-temin-yontemi-ile-yapilan-ve-gerceklesmesi-belli-sureyi-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/70fa22c1-4f1c-4ada-9cc9-1384cb3e8335/asfalt-yapim-islerine-iliskin-bazi-deneylerin-mevzuatta-ongorulen-usul-ve-sayida-yapilmamasi http://kamubis.com/decisions/SayistayFinding/97b9f0f8-ab22-4f0b-a69f-426799156f2d/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamis-olmasi-nedeniyle-mevcut-kullanim-sekli-ve-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/3983c2d5-5553-49d9-83df-621a099eac53/altyapi-kazilarina-iliskin-bedellerin-hesabinda-kullanilan-birim-fiyatlarin-hatali-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/693de372-fac4-4ed4-bf9f-19b9e08c791b/tek-kaynaktan-temin-edilen-hizmet-alimlarina-iliskin-gerekli-fiyat-arastirmasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e51c2636-98ce-4b39-808c-1c3e067f8d72/banka-hesaplari-arasindaki-para-aktariminda-108-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/442db640-7098-4265-9743-544c4f4e5129/kurum-tarafindan-kiraya-verilen-bir-kisim-is-yerlerinin-is-yeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/c5aa061f-3690-45c5-9f6f-8421fc203b49/tasinmaz-kiralama-ihalesinde-rekabetin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/420d4eb7-e7a4-4c90-ae4f-7de24bd29977/yapim-islerinden-bir-kisminda-isin-kontrolu-icin-temin-edilen-araclarda-takip-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0044d471-5848-4b30-b652-d37b85371717/kesin-hakedis-raporunun-mevzuatta-ongorulen-sekilde-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/956b0a2f-67b4-496b-ab5a-6df6119713ad/idarenin-onayi-alinmaksizin-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/3a3f5e8f-8bb2-4605-b2d3-9b646fb71af1/yeni-birim-fiyatla-sozlesmeye-dahil-olan-is-kalemlerinin-miktarinin-belirlenmemesi-nedeniyle-revize-birim-fiyat-uygulamasinin-gerceklestirilememesi http://kamubis.com/decisions/SayistayFinding/59128657-cce5-48f8-9406-9d900d7d2068/ihale-edilen-yapim-isinde-gecici-kabul-eksikliklerinin-fiyatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/f58157f2-49d5-4add-ab33-4dfb64dc1fd1/yapim-islerinde-is-artisi-ile-ilgili-olarak-sure-hesabinin-somut-veriye-dayanmamasi http://kamubis.com/decisions/SayistayFinding/c7a80644-1725-474b-9ea4-9a989574082a/bazi-mal-ve-hizmet-alimlarinin-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/8dc39f2a-8bef-43d3-9ce3-7685555a7f3f/yapim-islerinde-uygulama-projelerinin-gercekci-hazirlanmamasi-ve-bu-durumun-is-artisina-sebebiyet-vermesi http://kamubis.com/decisions/SayistayFinding/dbb52dec-96ae-4995-9e2d-9f3a3a9b805b/ihale-kapsaminda-yaptirilan-islere-iliskin-denetim-gorevinin-mevzuata-uygun-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/ec34d3fb-1097-4b38-b4ac-b9e46084516f/ihale-kapsaminda-yaptirilan-imalatlarin-kisa-surede-bozulmasi http://kamubis.com/decisions/SayistayFinding/84a2ed65-7fc1-4a8f-844c-1039c7b775b6/yapim-isleri-kapsaminda-hazirlanan-is-programlarinin-eksiklikler-icermesi http://kamubis.com/decisions/SayistayFinding/9ace16e5-a986-47ce-ae5d-bb6012722785/bazi-ihalelerde-mevzuata-ve-ihale-dokumanina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/031ba84f-1410-4acb-8c31-4456d37544b2/ihaleye-katilma-kosullarini-tasimayan-istekli-ile-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/c2a848b3-f289-4e27-96e2-a02dc681d30b/mahalli-musterek-nitelikte-olmayan-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/14eecf68-ddad-4db5-838a-a61b4c109bfe/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/bddb8b76-c70d-4aff-be1f-9d38cface62b/kurumlar-vergisine-tabi-doner-sermaye-isletmelerine-mukellefiyet-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/4f633124-d465-4c8a-bc1d-2206705f17ae/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahakkukun-tahsilata-donusme-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/068fb80c-6d8a-46d6-9580-f65339e1cf1c/hurdaya-ayrilan-araclarin-hurda-ambarinda-bulunmamasi http://kamubis.com/decisions/SayistayFinding/98a665c0-2a3e-4d6d-a896-8c7cbee5b46d/cumhurbaskani-kararina-istinaden-parasal-limit-muafiyetlerinden-yararlanilarak-afetzedeler-icin-alinan-malzemelerin-deprem-bolgesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/fcf12807-b1f0-44ee-9fbd-43b2b38f9a54/varliklara-iliskin-amortismanlarin-usulune-uygun-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b995b1a9-d552-409f-bd29-eaf1f5ad2a2d/belediyenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/bf9d2744-5dde-4ef2-a8ea-d85c37359886/tuketilmemis-olan-malzemelerin-muhasebe-kayitlarindan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/6daf241b-6ecd-4b4d-b796-590270a60159/sirketin-yuksek-tutarda-vergi-ve-sosyal-guvenlik-prim-borcunun-bulunmasi http://kamubis.com/decisions/SayistayFinding/c820c5ac-0f7f-44a1-ad5f-81ac79ecb986/kidem-tazminati-karsiliklarinin-gider-hesaplari-yerine-gelecek-yillara-ait-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/4b60d8d3-8526-473a-b7fb-00979dc7f88c/su-ve-kanalizasyon-harcamalarina-katilma-paylarinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a25fa746-a45d-43c4-a479-3489d29cf456/belediye-itfaiye-yonetmeligine-gore-bulundurulmasi-gereken-araclarin-belediyede-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/3ca5ff19-ffb5-4b2f-b3bf-2a016bcb0fa5/su-guvence-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/62268dc8-bf34-46d4-9bfc-54c380a26864/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/534aaf7e-7e44-4331-9fe6-24405f410c1f/kamu-ihale-kanununa-gore-ihale-yontemi-ile-yapilmasi-gereken-bazi-alimlarin-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/0dce6c38-c5d1-4104-9dac-1597cbc4485c/organize-sanayi-bolgesi-kanununa-gore-belediyeye-gonderilmesi-gereken-isyeri-acma-ve-calisma-ruhsati-harciyla-ilgili-gerekli-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f90fd146-7215-4d7a-8cf1-a587757ecced/mevcut-altyapi-tesislerinin-tamaminin-cografi-bilgi-sistemlerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d43fa18b-aaa7-4f34-9e71-f08034baff34/bina-insaat-ve-yapi-kullanma-izin-harclarinin-mevzuatta-ongorulenden-fazla-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/2f410b38-f187-4fb4-bcb1-f30283aada43/imar-programlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c40565c3-a75a-4862-b2eb-8615460c1b08/icme-suyu-iletim-ve-dagitim-sistemlerindeki-su-kayiplari-miktarinin-azaltilmasina-iliskin-calismalara-baslanmamasi http://kamubis.com/decisions/SayistayFinding/ccc9c7be-eecd-4c53-bb63-6872f1028c76/elektrik-enerjisi-tedarik-eden-sirketlerin-elektrik-tuketim-vergisi-beyannamelerinde-gelir-kaybi-riski-bulunmasi http://kamubis.com/decisions/SayistayFinding/74b317b2-de1a-4280-b3d2-7513e83c56dd/derneklerle-yapilan-ortak-hizmet-projesi-is-birligi-protokollerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/2e76e2b9-3805-40cf-b1e7-3855971b3ba7/bazi-isyerlerine-cevre-temizlik-vergisi-tahakkuku-ve-isyeri-su-aboneligi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fdf601d1-26c6-4ed4-80ab-c1c3de5e7bc7/kurumun-mulkiyetinde-bulunan-tasinmazlarin-devlet-ihale-kanununun-51inci-maddesinin-g-bendine-gore-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/f2b8e30a-3ba5-4d14-98bc-94df31ec804f/tasinir-kayit-islemlerinin-yonetmelige-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/53269b10-01d1-4034-bad7-cd6a1f9a59de/kurumda-ic-kontrol-ve-on-mali-kontrole-iliskin-duzenlemelerin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/a071bfa2-1867-4d7a-8410-50b38d73d10f/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/afd26642-fe80-40d4-91d1-ff39ae9306bd/tasinmazlarin-kayitli-degerleri-yerine-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/f2c0d8c1-c25e-41e9-ba0b-2d683e603599/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/65d801d3-9942-4efd-9653-cc01817693bd/belediyece-tahsisli-kullanilan-tasinmazlarin-ve-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c712c56e-c32d-494d-9760-91d81808c6f5/amortisman-ayirma-islemlerinde-hata-bulunmasi http://kamubis.com/decisions/SayistayFinding/5848214c-d7f9-4359-bd86-465bf1baf399/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/833e6d20-9023-4e4c-bb07-02a3ea50f3a2/yangin-afetine-ugramasi-muhtemel-olan-sahalarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/270633a4-fed6-48e9-9600-3360d27c5296/idare-ile-personel-sirketi-arasinda-personel-calistirilmasina-dayali-hizmet-alimi-kapsaminda-ilgili-mevzuat-cercevesinde-birim-fiyat-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/fe692042-0958-4d53-80d6-fbc985deb2ca/sermaye-giderlerinin-cari-giderler-tertibinden-odenmesi http://kamubis.com/decisions/SayistayFinding/4314e404-d763-4b64-8523-fdf8bbbfabb4/personel-calistirilmasina-dayali-hizmet-alimi-icin-yapilan-odemelerin-ilgili-butce-tertibine-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f22d7551-ce35-43a0-a15b-a5d2be7e3d1a/sabit-ve-mobil-altyapi-veya-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/785228cb-8fdc-4d86-b762-f58fccb858d0/belediyenin-ortagi-oldugu-sirketteki-kayitli-sermaye-tutari-ile-bilancodaki-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabi-tutarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/575f861a-3ead-4561-b88b-2b256740daf1/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/ed68a03f-406c-436b-8c10-4b9f07cd1841/otopark-hesabinda-bulunan-meblagin-kamu-haznedarligi-yonetmeligine-gore-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/1c29cf48-4ec4-469e-bbb7-9b2ce9dc5a4f/mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f2e36a20-892a-4992-ac95-189f6fba3f74/kredi-kartlari-ile-yapilan-tahsilatin-mevzuatta-belirtilen-sure-icerisinde-banka-hesaplarina-gecmemesi http://kamubis.com/decisions/SayistayFinding/dfa9cce0-4673-4f88-bdc1-008dc4752176/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a4290bd1-1e5e-4903-b743-5d16b3438426/belediye-sirketi-kadrosunda-bulunan-iscilerin-itfaiye-personeli-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/84fdd9ed-4ce7-43e6-a1e0-fb703dd32cb7/yapilandirilmis-borclarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ffae773e-470a-422d-a1c5-31e3a16eabd2/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/0b870370-b99d-4380-958d-6a0636d6b321/idare-tasinmazlari-icin-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/93b4fd8f-7f19-47f3-ac40-a7d7b41032a5/asansorlerin-periyodik-bakim-ucretlerinin-idare-payi-haric-kisminin-belirlenmesi-icin-belediye-meclisince-karar-alinmamasi http://kamubis.com/decisions/SayistayFinding/13eda2c8-2fe6-40aa-b83e-91a04f2e62a5/afet-ve-acil-durum-planlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/838520b0-fc7a-4ab5-9e56-859f3872746d/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/a2a7232c-76cd-45f1-9c98-f05c4f956a6d/maddi-duran-varliklara-iliskin-amortisman-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/3fab175c-4963-4b2f-beab-9c8412bedcad/afet-ve-acil-durum-planlarinin-hazirlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/994ab4b5-4b56-481b-ade2-3044b89e3a42/giderlestirilmesi-gereken-kalkinma-ajansi-paylarinin-mali-kuruluslara-yatirilan-sermayeler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/947ff0f6-69f5-4f24-bbed-9f80409deefa/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ec8d7094-6bab-4211-9d88-fb6b40ec54af/yevmiye-defteri-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/db4fd95a-44de-4fd7-a31c-b13b98777ad0/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-suresi-icerisinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/a16059fb-2213-48da-83c8-91312bc7e608/kamuoyuna-aciklanmasi-zorunlu-bilgi-ve-raporlarin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/c0fe37d4-5656-4499-81c2-9c2d55273b8e/hayvan-bakimevi-bulunmamasi-ve-kurulmasina-yonelik-olarak-ilgili-yil-butcesinde-yeterli-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2cbaa1c4-b494-4474-8cc9-a1971dd77e99/gecekondu-fonunun-kurulmamasi http://kamubis.com/decisions/SayistayFinding/b2dc2634-30e5-4f2b-9f89-02ae6567409d/yemek-yardimindan-yararlanan-memur-personelden-mevzuatin-gerektirdigi-yemek-kesintilerinden-daha-dusuk-tutarda-yemek-bedeli-kesilmesi http://kamubis.com/decisions/SayistayFinding/18cb0054-9964-4b58-b942-bf2f5cf84807/yangin-afetine-ugramasi-muhtemel-olan-sahalarin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/4abf2842-401b-4d88-8c21-cf86b25bf806/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/4dc1ab41-d8aa-49fe-bbd8-f38f59545fa5/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1dcd1d64-0dfa-4562-b2c9-7d7c2e83f804/indirilecek-kdv-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/87036d06-9c0c-4c26-981a-ed06ddf19837/amortisman-uygulamalarinda-eksiklik-ve-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/06880d4e-21f2-45c0-8f4c-c8a1a26e42dc/teknik-personel-bulundurulmamasi-ve-sozlesmelerde-teknik-personel-bulundurmamaya-iliskin-cezalarin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/4f8a0a7e-a103-4ac5-bc6f-5cdb124dc082/tahsil-edilmeyen-kira-alacaklari http://kamubis.com/decisions/SayistayFinding/a30ce345-9b58-4fdb-9ff1-b7be5c7affd8/mulkiyeti-belediyeye-ait-olan-bazi-tasinmazlarin-ihale-yapilmaksizin-meclis-ve-encumen-karari-ile-kira-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/948e8685-7943-4004-b3f3-f60d2f8bd130/istege-bagli-olarak-sunulan-bazi-hizmetlerin-ilgili-mevzuatinda-duzenlenmemesine-ragmen-ucretsiz-veya-indirimli-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/9c07ea10-0664-4da7-bcb3-2f07df5b87e4/belediye-sirketi-tarafindan-isletilen-reklam-unitelerinin-isletilmesinden-kaynaklanan-ilan-ve-reklam-vergisine-iliskin-beyannamelerin-verilmemesi-ve-vergi-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2acad791-7583-4893-90bf-93c020655784/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/113e655f-21ab-48e6-8784-89472e8f4c12/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/1e4e19a1-8242-44ef-9a83-0e2d50d92e1e/vekaleten-dekan-gorevlendirmelerinde-yuksekogretim-kanununda-belirlenen-usule-uyulmamasi-ve-vekalet-suresinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/65828d61-e920-463f-bdc7-02f3459312d4/mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/82ae9703-8de8-4e4d-aaac-a47915bba345/iscilerin-birikmis-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmasi http://kamubis.com/decisions/SayistayFinding/6141156c-67f7-41c4-85b0-26cc46d38989/indirimli-emlak-vergisi-hukumlerinden-yararlanan-mukelleflere-iliskin-kontrollerin-saglikli-yapilamamasi http://kamubis.com/decisions/SayistayFinding/3598f10d-0407-4380-8402-a89fa9f72316/emlak-vergisinin-konusu-olan-binalarin-insaat-turlerinin-ve-insaat-siniflarinin-hatali-tespiti http://kamubis.com/decisions/SayistayFinding/92ee4441-90bd-4b98-8d7c-d1ee021fc537/cumhurbaskanligi-tasarruf-genelgesine-uygun-olmayan-harcamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/03ef5003-8146-4a3f-9f49-1df2d70273a7/belediye-gelir-kalemlerinden-bazilarina-iliskin-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/28ebe240-6711-48ea-8d0c-f309cea628ce/banka-pos-cihazlari-ile-yapilan-tahsilatlarin-banka-hesabina-gecisleri-ile-ilgili-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/310f95d5-b300-477e-960e-04ea08d5ad4c/yemek-uretim-ve-sunum-hizmetleri-alimi-hakedisleri-kapsaminda-yapilan-bazi-odemelerin-tutarli-bir-veriye-dayanmamasi http://kamubis.com/decisions/SayistayFinding/1fccb0f9-9280-418f-9e72-b4e071369304/2023-yili-genclik-kampi-ve-sportif-organizasyonlar-hizmet-alimi-kapsamindaki-genclik-oyunlari-kayit-hizmeti-is-kaleminin-teknik-sartname-tarifine-gore-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/84667f8e-4654-41da-b59e-e548d3fe60f2/il-milli-egitim-mudurlugu-ile-imzalanan-protokol-kapsaminda-mahalli-sinirlarin-disinda-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/2c7234ac-30b0-4e18-bc6b-72fe774019cb/dogrudan-temin-yontemiyle-yapilan-alimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/11e57b64-94c2-4866-aa30-488aea85b63e/bazi-yillara-iliskin-idare-faaliyet-raporunun-kurum-web-sayfasinda-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/7cd3b60b-2ba9-449b-8a22-3246d55017df/genel-butceye-aktarilmasi-gereken-2018-yili-asgari-ucret-destek-primlerinin-aktariminin-yapilmayarak-emanet-hesaplarinda-tutulmasi http://kamubis.com/decisions/SayistayFinding/810ff8cf-b5bc-488b-9e3d-992f7d24bd22/hizmet-alimlari-kapsaminda-2019-yili-ve-sonrasinda-yuklenicilerden-kesilen-asgari-ucret-destek-primleri-icin-herhangi-bir-islem-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/50acfbba-405f-46b9-8d34-75639b15c5ef/serbest-tuketici-durumundaki-idarenin-elektrik-enerjisi-alimini-ihalesiz-gerceklestirmesi http://kamubis.com/decisions/SayistayFinding/89a04973-6f8e-43df-8137-7dbddb76d397/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-olan-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/5ae7a963-da95-4e11-bfc7-c77fd71e75da/spor-tesislerinden-yararlanan-kamu-personeline-yapilacak-indirimlerin-kamu-sosyal-tesislerine-iliskin-teblig-hukumlerine-aykiri-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/76dd9f5a-1282-4b3c-be6d-1fd67231eebe/kadrolu-iscilerin-yillik-izinlerini-kanuna-uygun-olarak-kullanmalarinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/ad63b792-a5b6-4669-af7f-a83dccab7055/ruhsatsiz-veya-ruhsata-aykiri-yapilarin-yiktirilmamasi http://kamubis.com/decisions/SayistayFinding/3fde6846-4684-4d14-a91c-f274a753a28f/imar-cezasi-uygulanmasi-gereken-bazi-durumlarda-suresi-icinde-encumen-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/45d2cd08-2bff-48a6-896c-0e5c9a0a4426/bina-insaat-harcina-iliskin-matrahin-toplam-insaat-alani-uzerinden-hesaplanarak-olmasi-gerekenden-fazla-insaat-harci-alinmasi http://kamubis.com/decisions/SayistayFinding/edcc1bac-9fe6-4be5-97cb-d514ece63132/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/125b5a1e-ddf4-4563-a729-3b0cbf8b8d07/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/a08d02f5-4d9d-451d-a7df-848b56cbef4b/ruhsatsiz-oldugu-tespit-edilen-is-yerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c0f1c3ce-59aa-4c39-ad60-e4e5a58b6724/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/878de042-1069-4374-a666-4fc121c29bcc/belediye-sinirlari-icerisinde-faaliyet-gosteren-is-yerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/90625c57-0845-4fb6-a610-789d0ae4f979/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/8e35a79d-815a-450c-8bf5-344c8f510c6a/maddi-duran-varliklar-icin-amortisman-ayrilmasi-islemlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/e751968a-74b0-4f5f-8842-8384de0e5f4c/kira-sureleri-biten-tasinmazlar-icin-ecrimisilin-olagan-bir-tasinmaz-kullanim-ve-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/14d60175-391d-42cc-9aa3-bac556746f48/bazi-tasinmaz-kiralamalarinin-sozlesmelerinde-yer-verilen-fesih-sebeplerinin-gerceklesmesine-ragmen-fesih-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/77b3281f-d0eb-4ea9-b48a-c5b5b1239bc6/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/ca138144-ab39-40b6-8ff8-b541ce600fbb/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/f5cfbccc-3a52-48ba-9c3b-d473318ffc63/dogrudan-temin-ile-yapilan-bazi-hizmet-alimi-islerinin-teknik-sartnamelerinin-yaklasik-maliyet-belirlenmesi-ve-fiyat-teklifi-alinmasini-saglayacak-nitelikte-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/e2818b03-3b5c-40d6-be96-f9113447fa9e/dogrudan-teminle-gerceklestirilen-ve-teslimi-belli-bir-sureyi-gerektiren-bazi-mal-ve-hizmet-alimlarinda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/53b32150-93ef-4507-a1d1-c3a71f24797a/otomatik-para-cekme-makinesi-yerlerinin-ihale-yapilmaksizin-belirlenen-ucret-tarifesine-gore-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/74caece3-941e-4526-8566-9dad10b8f512/istanbul-buyuksehir-belediyesine-tahsis-edilen-tasinmazlar-icin-meclis-kararinda-tahsis-suresi-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/627dbfb7-98e0-497e-aecb-f9e52e098554/kiraya-verilen-tasinmazlarin-kira-sureleri-sona-ermesine-ragmen-tahliye-edilmemesi-ve-sozlesme-surelerinin-ihale-yapilmaksizin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/8d8c0417-d928-4b20-ab30-eb6dd982d9b4/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/ceda55fe-9079-4f63-9968-fb6c892a5ac9/kiralama-ihalelerinde-isin-toplam-suresinin-dikkate-alinmamasi-nedeniyle-gecici-ve-kesin-teminatlar-ile-ihale-kararlarindan-tahsil-edilmesi-gereken-damga-vergisinin-eksik-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/b6953364-cb69-4c11-94ce-7b54ab89a3cf/bazi-tasinmazlarin-kiraya-verilmesine-iliskin-ihalelerin-sartnamelerine-belediye-sirketi-lehine-ihaleye-katilimi-kisitlayici-hukumler-konulmasi-ve-bu-ihalelerde-muhammen-bedelin-piyasa-rayiclerinin-altinda-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/ae8fc7e8-d77e-44a0-97d3-2e22028ad2b9/belediyenin-hukum-ve-tasarrufu-altindaki-otoparklarin-mevzuata-uygun-bir-islemle-tesis-edilmis-hakka-sahip-olmaksizin-ve-herhangi-bir-kullanim-bedeli-odemeksizin-belediye-sirketi-tarafindan-isletilmesi http://kamubis.com/decisions/SayistayFinding/8e134182-d16e-4352-bc94-b05632d8e5ef/pazar-yerlerinde-ayni-kisilere-ikiden-fazla-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/0f7074df-b2f4-498b-8909-5b6c31b83536/kapali-pazar-yerlerinin-isletilmesi-hakkinin-pazar-alanlari-disindaki-yerlerin-isletilmesini-de-icerecek-sekilde-devredilmesi http://kamubis.com/decisions/SayistayFinding/ecdc4792-ce9d-4e60-9847-76a6e402a26e/park-ve-yesil-alan-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-yalnizca-sitelere-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/90b93f81-0f1b-4e54-b80e-b5dd6f584602/personelden-kesilen-sendika-aidatlarinin-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/dd6083cd-305c-4721-b79f-ff60a9b48292/hizmet-alimi-sozlesmesi-kapsaminda-istihdam-edilen-personelin-baska-kurumlarda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/614ab97a-985f-48e9-ab35-081baa13f9c5/kurumlar-arasi-gecici-gorevlendirmede-yasal-surelerin-asilmasi http://kamubis.com/decisions/SayistayFinding/91a0fe3c-81ac-4453-8f7c-1387a4c70ac5/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/1cc9cfc9-1b6c-4c87-84b6-3c9e7d82ef4f/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/2d03f9a2-70df-4764-bb4a-720155af60c0/yapi-denetimi-hakkinda-kanun-uyarinca-belediyeye-gonderilmesi-gereken-payin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/87321c17-2e2b-448d-8115-21b183ad13c6/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanconun-uyumlu-olmamasi-ve-tasinir-ambarinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/b740c75b-23f4-4eac-bd95-8f3de711e499/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi http://kamubis.com/decisions/SayistayFinding/dba1abbc-08e8-4797-8935-679784987b2a/otopark-gelirlerinin-vadeli-hesapta-takip-edilmemesi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0c57bbab-c142-4b2a-9ec6-99f7d018f3ad/pazar-yeri-tahsis-ucreti-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f6bec7cd-2d54-4186-b0fa-0be51975bcc5/eglence-vergisi-tahsilatlarindan-ayrilan-paylarin-verem-savas-dernegine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/57967f1c-b506-4ffb-acf4-8393c4133d27/ilan-ve-reklam-vergisinin-tahakkuk-ve-tahsilatinin-saglikli-bir-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ee61f04a-beb4-4f80-aa6c-f93fc98d7910/tasinmaz-satis-islemlerinin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/d0f6a1f2-95f5-448d-936c-cf01951d6790/ilce-sinirlari-icinde-faaliyette-bulunan-bazi-isyerleri-icin-cevre-temizlik-vergisi-mukellefiyetinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/9da23b0d-2339-4201-89c2-f8ebb882046b/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/cd7be633-9272-4bdb-9289-58d79b93c3a1/tahakkuk-eden-bazi-gelir-kalemlerinde-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/4f977fed-4ba7-49e6-85ea-68e189dce66c/butce-emanetleri-hesabinda-kayitli-borclarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/7824815e-eca1-4d72-8e48-f82d4df95d34/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/5ddf3e41-b160-41b2-8a06-ff09836732b6/on-odeme-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6b752df9-a1e5-4244-b72c-67e8a8c9465f/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/8846545e-d1fc-4433-a9ba-6f56fe88b0de/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-kadrolarina-vekaleten-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/198f4c7e-cfb9-4338-af0b-e4644e000d1d/kalkinma-ajanslarina-gonderilecek-payin-kamu-idareleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d3896db5-eb8f-4508-a22b-4c48d615cf3b/ekonomik-deger-tasiyan-bilgisayar-yazilimlari-telif-haklari-ve-lisanslarin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/0d638d5a-8184-4c0d-ba6a-72aafa1e924b/mahsup-donemine-aktarilan-avans-ve-kredilere-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/09eb9e12-b93d-446e-b9e5-ab9d1dad5e7a/hurdaya-ayrilan-tasinirlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fd23f880-1330-4693-9264-fda2559c7a1d/maddi-duran-varliklara-iliskin-amortismanlarin-dogru-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/1137240c-9d9a-46cb-8a79-67ccd34647c8/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/90db3a40-c838-4a45-9cd4-bd45c61f366c/tasinmazlarin-envanterinin-cikarilmamasi-ve-cins-tashihleri-ile-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bbe26cdf-0ab1-4568-8cf2-cff20af0199d/umuma-acik-istirahat-ve-eglence-yerlerine-iliskin-idari-para-cezalarinda-tekerrur-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c8f63852-7ac8-4a05-ad91-959bce898c31/idare-tarafindan-uretilen-demirbaslarin-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/35587e34-02cc-474c-a351-dc4abe9ad289/ecrimisil-alacaklarinin-tahakkuk-ve-tahsilatinin-saglikli-bir-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b305f145-2aa7-4a84-a086-1bb7a7fcccff/idareye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8c04e47e-6eb0-4132-902a-e55c3dc0956f/idare-tarafindan-kamu-kurum-ve-kuruluslarina-tahsis-edilen-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/48195179-a18e-48e3-bd1c-2fb9fee9505d/kamu-idarelerine-devredilen-tasinmazlarin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d8709047-9774-4dae-9da1-689c20fa9767/duran-varliklara-amortisman-ayrilmasina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/baa4ff86-99f2-412c-b482-4e33af6957e8/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/14d9b057-57e3-481d-8fe7-8cb53c1a5aa7/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/5d81b0d3-ef3a-43f4-af3f-b4c1687a78bf/yapilmakta-olan-yatirimlar-hesabinda-takip-edilen-tutarlarin-varlik-hesaplarina-aktarilmayarak-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/39dcdfc1-3976-451b-b3ad-95fd0fed4fd6/yatirim-harcamalarinin-bir-kismi-icin-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3d658165-3cba-4de4-af1d-653dca1ed140/satisi-yapilan-duran-varliklarin-kayitli-degeri-yerine-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/89b53f65-70cb-4984-ab70-3a460a72bec8/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/d84ffeb6-8b71-4874-8d02-5a6136a768f1/parklarin-aydinlatma-abone-grubundan-tarifelendirilmemesi-ve-genel-aydinlatma-kapsamindaki-tesislerin-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/7a63e67a-016d-4bdd-9eb0-535c002695b7/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-paylarinin-hatali-hesapta-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d92f6be8-0e17-46d6-97e1-8506246c340d/kamu-sermayeli-bankalar-disindaki-bankalarda-hesap-actirilmasi-ve-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6a78e19e-e0da-4258-855f-63b772539014/tasinmazlara-iliskin-formlar-ile-icmal-cetvelinin-duzenlenmemesi-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/1f3d99c5-3acd-4119-9b07-5cc39176ce16/zamaninda-bildirim-vermeyen-emlak-vergisi-mukelleflerinin-tespit-edilmemesi-ve-belediyenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/ed7b2fb5-935d-4288-987b-38ed61ea74dc/manisa-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/2f1aab5f-4947-4e7e-9a62-7871c890841a/dogrudan-temin-ile-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi-ve-dogrudan-temin-alimlarinin-elektronik-kamu-alim-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/99a3f4e9-3fe9-49bc-b300-8f28c245e23f/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/526010f6-2735-4c29-9f27-9c3c837b7e9b/tasinmazlarin-tahmini-kira-bedellerinin-tespitinde-rayic-bedelin-esas-alinmamasi-ve-kira-bedellerinde-guncellenmelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/621980f0-0371-4390-b550-94cddd3b877c/bazi-tasinmazlarin-on-yildan-fazla-sureyle-kiraya-verilmesi-ve-kira-surelerinin-ihale-yapilmaksizin-encumen-karariyla-uzatilmasi http://kamubis.com/decisions/SayistayFinding/e89ab65a-bc8e-413f-b602-f5a1708df85d/belediye-tasinmazinin-protokolle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/bb16c468-5c38-4c1c-8065-e9ee4b5e3da8/belediye-sinirlari-icinde-cikarilan-maden-suyundan-kaynak-suyu-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/4b8a7541-217b-4f41-be6e-d70d08048c42/isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyet-yuruten-isletmeler-bulunmasi http://kamubis.com/decisions/SayistayFinding/738854b1-86d8-48a6-8568-9097bac87086/ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-tahakkuku-yapilmayan-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4e10cf32-94c9-4619-bdf0-91f4426b075a/bazi-belediye-gelirlerinde-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/eb0c2358-7ffc-47a8-9947-e9d2ea424b43/bilgisayar-yazilim-programlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8fd8a459-9975-4ec1-9cd0-c9afb181645f/yevmiye-defterinde-bos-yevmiye-numaralarinin-bulunmasi-geriye-donuk-ve-mukerrer-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/82554526-15bc-4502-a9c8-9d8c243ec750/hayvan-bakimevleri-kurulumunun-henuz-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/07fccdfa-bed4-4324-8d85-4669c6806b4d/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/33e663bf-61f9-4c08-bd66-94e4d294451c/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a54c77a8-def3-4608-8014-f8d0b440b353/tasinmaz-kiralamalarinin-ihale-yapilmaksizin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/fb22cbd9-e559-4fa9-a3c8-6e82a34c2f7f/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-mevzuatta-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/73fbd51d-e91e-4396-be43-b5fdf207ac5b/is-deneyim-belgesi-mevzuata-uygun-olmayan-istekli-ile-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/08c05c11-8997-4427-8693-c88e0075376a/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-idare-payi-icin-belediye-meclisince-karar-alinmamasi-ve-soz-konusu-payin-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/6e9ae30a-e6c8-4e58-97b9-40f4cfc0de79/belediyeye-ait-tasinmazin-dernege-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/86ce2991-9def-48b4-8822-b8e7c3647f2e/tasinmaz-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/676202cb-4140-4988-99cb-253d5871e3a0/tasinir-mal-yonetmeligine-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5c31be87-009e-40ea-b9ac-7210b792d693/idarenin-tasitlarina-iliskin-envanter-kayitlari-ile-vergi-dairesi-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/d06eada0-5d0b-48b3-a1d6-574e2c664186/sosyal-guvenlik-kurumuna-odenecek-olan-ek-karsilik-prim-karsiliklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/36b142d2-6010-4cbd-8e74-b74fd475f805/mali-hukumler-iceren-yonetmeligin-sayistay-gorusu-alinmadan-uygulanmasi http://kamubis.com/decisions/SayistayFinding/0be51e67-ff1c-40d4-acf3-b997e63c0e4f/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/262143fd-1f39-46ad-a76a-cb2054857c36/belediye-mulkiyetindeki-tasinmazda-uzun-yillardir-fuzuli-sagil-konumunda-olan-kisilere-rezerv-alaninda-tahsis-edilen-dukkanlardan-kira-alinmamasi http://kamubis.com/decisions/SayistayFinding/caa9d676-cd14-4883-9e09-b6943b46036b/kiraya-verilen-catili-isyerlerinde-kira-artis-oraninin-yasalara-uygun-olarak-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/8cf24d0d-d4e2-4c9c-a4d0-4ceba4a9d1d3/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/a7eb8720-11e6-465b-b6c5-9dc2de5da34f/gecekondu-fonu-hesabi-olusturulmamasi-ve-aktarilan-paylarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/48efd9c3-3250-49cc-a986-d380115dcc87/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/caf30629-502a-4ce8-8a53-87c8bd7e7047/indirilecek-ve-hesaplanan-katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5e4a95a6-4cd3-4df6-b4ef-0330ba4c1694/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/618dcc8a-2c40-4118-9356-1c99f07314ec/su-kayip-kacak-oranlarinin-mevzuatta-ongorulen-seviyenin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/bdab9879-c86e-41c6-b6f5-15bca9acf7c1/hafriyat-topragi-insaat-ve-yikinti-atiklarinin-depolanacagi-yer-ile-ilgili-belediye-tarafindan-belirleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3a2fafbb-a668-449d-be5e-23579d8fd916/mutlak-koruma-alani-olarak-belirlenmis-termessos-bolgesinde-yapilmasi-yasaklanmis-olmasina-ragmen-maden-faaliyetinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/9b00e8e7-7720-4e98-b79e-dae24f970e4d/hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6ab8c3f1-fd89-4d61-a926-a0a6d46e3281/yil-sonu-memur-maasi-odemelerinde-butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/98f82bf1-6dc6-4e3c-889d-e4c33cfd217b/kurum-bunyesinde-mevcut-bilgi-teknolojileri-bt-sistemi-hususunda-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/31f6aab8-4cd9-4765-bdff-029687c82ff6/ic-kontrol-sistemi-yapilandirma-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/9bc2485b-f1a0-4b72-8261-f3226baef7ec/cografi-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/cb64c6bb-0343-42fc-93d0-a28ef9b8120f/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8a22af00-2711-44bd-b6b0-54360463ac47/hayvan-bakimevleri-kurulmasina-yonelik-olarak-ilgili-yil-butcelerinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f9ba6f41-ed5a-4b4b-baf7-795ce51853be/dogrudan-temin-yontemi-ile-mal-ve-hizmet-alimi-yapilarak-belli-bir-sureyi-gerektiren-yapim-isinin-gerceklestirilmesinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/48d13fe4-6ebd-4a68-9cb1-02480b199df0/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e820f52d-0fc9-42b4-8bab-9dcbc5f44700/tasinir-mallara-iliskin-kayitlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/bbf50f19-c031-43a7-b291-a6f312695787/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamis-olmasi-nedeniyle-mevcut-kullanim-sekli-ve-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/f12df33a-511d-4016-b2bc-2cbbd40c51c6/tasinmaz-tahsisi-yapilamayacak-olan-gercek-ve-tuzel-kisilere-tahsis-islemi-yapilmasi http://kamubis.com/decisions/SayistayFinding/33ded936-8a9c-4aa9-91ec-262006156d27/tasinmaz-kiralama-ihalelerinin-acik-ihale-usulu-yerine-pazarlik-usulu-ile-kiralanmasi http://kamubis.com/decisions/SayistayFinding/7e2ab522-b3b2-462f-8476-f85e88c4037f/belediye-tarafindan-ust-hakki-verilen-alisveris-merkezi-icerisindeki-isletmelerin-belediyeye-odedigi-ciro-payi-rakamlarinin-teyit-edilememesi http://kamubis.com/decisions/SayistayFinding/92953a9b-1c4a-4aa8-9d99-be63d3cdf168/otopark-hesabindan-otopark-ihtiyaci-disinda-harcama-yapilmasi-ve-faiz-gelirinden-yoksun-kalinmasi http://kamubis.com/decisions/SayistayFinding/a2edd42c-d740-4e24-8fcb-3cb485c1f07b/taksi-servis-ve-minibus-hatlarinin-suresiz-ve-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/49bccdbd-02a4-4390-a8d1-3afa7fd14cd0/arac-kiralama-ihalelerinin-yuksek-bedellerle-sonuclanmasina-neden-olunmasi http://kamubis.com/decisions/SayistayFinding/2c85ddfc-7084-4164-b429-38dc8b401d74/belediye-tarafindan-kiralanan-ve-tum-giderleri-odenen-otobusun-profesyonel-spor-kulubu-hizmetlerinde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c22f5294-dad8-4f3b-8009-6314753a1d73/is-artisi-ve-is-eksilisi-yapilmasina-dair-islemlerin-mevzuatin-ongordugu-icerikten-uzak-olmasi http://kamubis.com/decisions/SayistayFinding/8fc72350-1f40-477f-997f-bfeba02dbb1a/ihalelere-ait-teknik-sartnamelerde-yer-alan-teknik-ozelliklere-gore-ihtiyacin-karsilanip-karsilanmadiginin-belediye-personeli-tarafindan-tam-olarak-sorgulanmamasi-ve-teknik-sartname-ile-sozlesmede-duzenleme-yapilmamis-alanlar-olmasi http://kamubis.com/decisions/SayistayFinding/3f42c0d9-635d-4806-aa59-18b92294408e/kadrosu-zabita-memuru-olmayan-personelin-zabita-hizmetlerinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/d6849d3c-84c0-4640-8281-6d6befad0ae7/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/487425e7-f630-4909-adc8-51ebaa8ac700/tasinmaz-tahsislerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f4141bcb-b8e0-4101-8783-59c5a2822ea6/kurumun-tasarrufunda-bulunan-tasinmazlarin-herhangi-bir-ihale-olmaksizin-ecrimisil-karsiliginda-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/7d8007c9-6698-4c7f-a37f-f36c2002dd15/idare-lojmanlarinin-tahsisinde-mevzuata-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/a8f144c0-58e9-4741-8490-52204332cbe2/bagis-olarak-alinan-tasinmazin-protokol-hukumlerine-aykiri-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/660152a0-3d8c-464e-bc3e-b67875043c67/borclanma-stoku-limitleri-ile-bakanlik-onayi-konularindaki-islemlerin-saglikli-bir-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/d4082909-854b-4b1a-9b1d-93dae8eaa4aa/iscilere-hafta-tatili-izni-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/65960e13-6019-435c-a626-dbcfdac1b062/yapim-islerinde-odenek-planlamasinin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2e9f81c5-ecc8-4787-a8ae-57e8fa66d6ff/ihalelerde-en-avantajli-ikinci-teklifin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/5785a15e-0d17-4bec-9797-02a263ef596c/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi-ve-ecrimisil-tahsilat-oraninin-dusuk-seviyede-olmasi http://kamubis.com/decisions/SayistayFinding/f573a8f6-019a-4fc7-b211-4edee944e6bc/idarece-sunulan-hizmetlerin-ucretlendirilmesinde-mevzuatta-yeri-olmamasina-ragmen-ticari-nitelikte-olmayan-indirim-ve-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/a230d6f9-1512-4f96-a94a-d05da4d061c2/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6cdce93c-3ed6-43f3-99d1-4be5835f6dbc/teknik-personelin-is-basinda-bulundurulmamasi http://kamubis.com/decisions/SayistayFinding/7d887686-fd07-4e17-a0c4-de21b9553bb7/anahtar-teslim-goturu-bedel-yapim-isinde-10luk-is-artis-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/b8440d24-7330-482e-a7a2-223dea2fd1f4/kuruma-ait-bazi-tasinmazlarin-ecrimisil-alinarak-uzun-yillar-kullandirilmasi-ve-tahliye-istenmemesi http://kamubis.com/decisions/SayistayFinding/f67998c3-0ffc-40a8-bed2-3b8a28b27f34/sosyal-tesisler-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/227af806-7186-4113-ac62-21b06de15ee4/idare-lehine-sonuclanan-davalarin-avukatlik-vekalet-ucretlerinin http://kamubis.com/decisions/SayistayFinding/d38c5b98-6699-4e1e-a730-a201ae1700bb/mahalli-idareler-personelinin-gorevde-yukselme-ve-unvan-degisikligi-esaslarina-dair-yonetmelik-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/96d8c5b7-c947-433c-80f0-ff9352a7278a/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-yuk-getirilmesi http://kamubis.com/decisions/SayistayFinding/cf989a21-43e0-4420-b9ab-2c1e5d40bf44/sosyal-denge-sozlesmesinde-konusu-disinda-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/61fb9101-46bb-4408-af8a-bda551a8e718/personelden-kesilen-sendika-aidatlarinin-suresinde-ilgili-sendikaya-odenmemesi http://kamubis.com/decisions/SayistayFinding/4af15889-70c0-41c1-ab3c-30fbbe5d8939/mevzuatinda-ongorulen-oranda-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/555bad74-5f0e-4a4f-8b35-ed4dc1c13139/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/89b8219a-3cf5-40f9-b5b0-e52291c93f06/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/2ff96816-7124-4965-9a99-a77b6b3be3d4/dolu-mudurluk-kadrolarina-tedviren-ve-vekaleten-gorevlendirme-yapilarak-harcama-yetkilisi-unvaninin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/d59dfcad-d767-4bc2-b22e-4e96435e3e48/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-ve-ust-hakki-sahiplerine-mevzuatinda-ve-sozlesmelerinde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/9c080245-6170-462d-8651-15f351c8eca3/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/89aea766-dca2-4ffb-8630-5d58963bb976/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/5a15da41-6edd-443e-b160-d912c507754c/cevre-temizlik-vergisi-mukellef-kayitlarinin-idarenin-diger-kayitlari-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/e7b01f4b-8d1f-4a81-92f2-78a051e43308/bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/022bd8da-366d-499a-a74c-731f782a3366/sisli-belediye-baskanligi-iktisadi-isletmesinin-is-ve-islemleri-ile-bunlara-iliskin-kayitlarda-usule-aykiri-hususlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/af0e7d71-b4e4-4325-8289-1ac11e84c52f/acil-olmayan-ihtiyaclarin-avans-seklinde-odeme-ile-gerceklestirilmesi-ve-bu-ihtiyaclar-karsilanirken-ihale-mevzuati-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c81d9278-7fd5-45d3-8ff3-e0fb4a7e116f/elektrik-alimlarinda-serbest-tuketici-sifatiyla-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1ca2f0c8-6c71-4f6a-b74c-21f0e511e87e/faaliyeti-olmayan-mudurluk-kadrosu-ihdas-edilmesi http://kamubis.com/decisions/SayistayFinding/2b5b0ba8-0bf3-44f8-ac51-9bba13aa9f40/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/9af5f24f-1678-4f56-a9fd-38f6dfb57e2a/ihaleler-kapsaminda-alinan-nakit-teminatlarin-suresi-sonunda-ilgilisine-iade-edilmemesi-veya-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/04d91e33-a668-47bc-9e95-30426f7ed79b/tahakkuk-eden-vergilerin-tahsilat-oraninin-dusuk-duzeylerde-kalmasi http://kamubis.com/decisions/SayistayFinding/924199d1-d9a4-4004-ac52-4f7ea852c465/bazi-on-odemelerin-yasal-sure-icinde-mahsup-edilmemesi http://kamubis.com/decisions/SayistayFinding/6a0e11e1-5858-4455-abba-50a2d38c4523/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a59b734b-03c5-4436-83f2-86f13b2d906d/kurumun-yapim-isi-ihalelerinde-maliyet-ve-kalite-analizi-yapilmaksizin-ihale-sozlesmesi-ve-idari-sartnamelere-aykiri-olarak-yukleniciye-malzeme-verilmesi-veya-yukleniciden-malzeme-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/92d5bb9b-aa8a-4c16-a021-766ecabda455/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d8034bc6-73b2-4125-8d70-6bbfcc4a43bf/yevmiye-defteri-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/be698579-4877-40b0-9eed-ea53a0a8c3ee/sayistaya-verilecek-defter-mali-tablo-belge-ve-bilgilerden-bazilarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7216e626-5cf0-4c38-93d7-1f139619c18d/belediyenin-haczedilemeyen-gelirlerinin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f5ed73f2-9fbf-42d9-8cf0-53af666d5fc5/sayistay-ilamlarinin-ilgili-hesaplarda-takip-edilmemesi-ve-infazina-iliskin-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f3b72123-6110-4d66-b67f-b8b8da75829c/idarenin-devlet-su-isleri-bolge-mudurlugunce-sondaj-izni-verilerek-acilan-kuyularin-bilgisine-sahip-olmamasi-dolayisiyla-abonelik-olusturma-su-ve-atiksu-bedeli-tahakkuk-tahsilat-gibi-faaliyetlerinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/9b25bc74-5002-4b21-ad5c-4c71568b50e2/idarenin-ilce-sube-mudurluklerinde-tasinir-sistemine-kayit-olmayan-depolarin-bulunmasi-ve-bu-depolarda-tasinir-sistemine-dahil-olmayan-tasinirlarin-olmasi http://kamubis.com/decisions/SayistayFinding/189d7170-cbcc-45fa-8ef1-fa0424f45898/belediye-veznelerinden-yapilan-nakit-tahsilatlarda-kasa-hesabi-ve-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3a236692-793e-4b5c-8487-a9d8e209b395/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/4859b647-65fe-4a60-ae23-658d7121e573/idarece-pesin-odenen-sigorta-bedellerinin-donemsellik-kavramina-aykiri-olarak-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/71f11e5f-7db4-4467-9b97-9807d5603183/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/5d341f41-7637-4251-8222-e4c66e9b7315/idarenin-95-ortaklik-payina-sahip-oldugu-aldas-adli-sirket-ile-yapmis-oldugu-danismanlik-hizmet-alimi-sozlesmesinde-yapilan-islere-iliskin-is-tanimlarinin-yapilmamasi-ve-muayene-kabul-komisyonu-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b6ddd914-6ad3-41ed-b29d-150f6b542127/idarece-ihale-edilen-yapim-isleri-nedeniyle-ortaya-cikan-malzemenin-hafriyat-alanlarina-naklinin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/ed4915da-8b9c-4a4b-8f6f-d5ce3d250939/kalkinma-ajansi-paylarinin-aktarilmamasi-ve-muhasebe-kayitlarinda-eksik-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/b52974e6-0799-478c-96ee-79d3411776f0/gelirlerden-alacaklar-hesap-gruplarinin-gelir-servisindeki-kayitli-tahakkuk-ve-tahsilat-tutarlari-ile-mali-tablolardaki-tahakkuk-ve-tahsilat-tutarlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/f2552332-da61-4d22-8f1a-edc67adb453e/gecici-kabulu-yapilan-yapim-islerine-iliskin-tutarlarin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/46c15b7c-31e7-4d75-a625-72640078ddae/belediyenin-envanter-kayitlarinda-yer-alan-tasitlar-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-olmasi-ve-tahsis-edilen-araclarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1c827212-868a-4022-8829-5d1431e5a3af/satisi-yapilan-tasitlarin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/1e927b4c-d209-48fd-bd4a-429ebb89f1b7/idarenin-bazi-borclarinin-mali-tablolarda-tam-ve-dogru-olarak-yer-almamasi http://kamubis.com/decisions/SayistayFinding/2842687f-7657-4f92-800c-47422054b651/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-kayitlarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/b1eabb6b-180b-4498-8069-244f05b31ac0/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/2c87f6b4-e3c0-4f44-8917-c112e9f0bf45/birlestirilmis-veriler-defterinde-bos-yevmiyeler-birakilmasi-ve-alt-kod-acilmak-suretiyle-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/7adad072-ed65-447a-9e83-4e257229ccd2/asansor-periyodik-bakim-ve-kontrol-ucreti-idare-payinin-belediye-meclisince-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/8f8fb2e6-e754-40f0-ab23-578a47b66576/mevzuatta-belirtilen-sureyi-asan-hizmet-alimi-sozlesmesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/92f6d296-c830-4040-b147-4f05bf561e5e/parasal-limitler-dahilinde-yapilan-mal-aliminda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a3dcb264-539c-4a17-af72-999cb3c4d2ee/idarece-devlet-su-isleri-bolge-mudurlugunce-sondaj-izni-verilen-kuyulardan-ne-kadar-su-cekildigi-veya-hangi-amac-icin-kullanildigina-dair-faydali-tuketim-miktarina-iliskin-bilgi-ve-denetimin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/a62c039d-b147-455c-b35a-69202fad52ef/idare-tarafindan-icme-ve-kullanma-suyu-tarifelerinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/4d584614-0844-41ff-bf03-44abb45e4695/elektrik-enerjisi-tesvikinden-yararlanamayan-atik-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4dc6afb4-38d4-4bf2-a477-7dd7ac40dff3/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/f82aef29-5d87-45ba-8c3c-a6f1f1a22dc5/sosyal-guvenlik-kurumu-ek-karsilik-primlerinin-tahakkuk-kayitlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d280f588-3094-4ba5-9c80-852d9da2b8a5/asgari-ucret-prim-desteginin-ilgili-kurumlara-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c63ea687-3dea-4bcf-9107-38f660d651cf/ankara-buyuksehir-belediyesinden-alinmasi-gereken-otopark-geliri-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/36dfa5ac-f9fa-4178-acdb-edbd4e3030d2/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/f9e40d1d-4b25-4940-8117-0c95552e5cdc/cografi-bilgi-sisteminin-etkin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f11dbba5-a504-4e50-b141-e31d42d4d43c/yapim-islerinde-uygulama-projesi-hazirlama-zorunluluguna-uymadan-on-ve-kesin-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/b8245453-fab3-4d19-82cb-94404a23a471/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/488edacc-a7f1-45f1-bfdf-227a5d56b946/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/65f1d40f-50f6-49a7-bfce-e4d5a4f3cffe/tasitlar-hesabinin-hatali-bilgi-vermesi http://kamubis.com/decisions/SayistayFinding/a9c52de9-b87d-476c-a836-aaccf094f5a7/indirim-konusu-yapilmasi-gereken-katma-deger-vergisinin-ilgili-hesapta-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/92a08a46-e90a-4d4b-a4bb-3166811318e8/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/157f3015-648a-4eb0-8e1f-e1c0492ca44e/amortisman-ayirma-islemlerinde-hata-bulunmasi http://kamubis.com/decisions/SayistayFinding/90e0a506-653a-4fba-8f54-080d856cce51/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/90904af0-96be-4c5b-83c0-97539fd79920/sebeke-suyu-abonesi-olmayan-ancak-atik-su-sistemine-dahil-olan-mesken-abonelerinden-cevre-temizlik-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/b1ecfc4d-07ed-4738-8b5d-5c4d04862b65/sayistay-ilamlarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d19a9264-a045-45dd-90a0-a5d7621143cb/revize-birim-fiyata-esas-miktarlarin-tespitinde-hatali-uygulamalar http://kamubis.com/decisions/SayistayFinding/92c63f63-2c54-48a5-8779-07978da17a99/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e349999e-0da0-4982-b3ce-9f3058890c4c/sonraki-yillara-iliskin-olarak-yapilan-harcamalarin-cari-yil-icerisinde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/be16fe1a-de54-4258-b63d-dc2e21e1a900/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/5d1638a0-e112-4075-8d78-a14f787e1c99/belediyeye-ait-tasinmazlarin-degerlerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/2a06950e-3977-4c40-b876-41e37d8eedb1/yapim-isleri-icin-yaptirilan-butun-riskler-sigortasinin-yururlukte-olduguna-dair-hakedise-belge-eklenmemesi http://kamubis.com/decisions/SayistayFinding/8c28a170-47c2-4acb-816c-10216b1f8caa/yevmiye-defteri-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/7c819dfc-d1cc-421b-bbad-a50b8cd95eb1/mali-tablolarin-eki-olarak-onemli-muhasebe-politikalari-ve-aciklayici-notlarin-sunulmamasi http://kamubis.com/decisions/SayistayFinding/deca5ebe-2068-4304-b0aa-3a68606ecf23/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/7012c8b5-86af-4d8a-a93a-a14e7a792a11/ihaleler-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iade-edilmemesi-veya-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/439ef276-b14a-4b2b-8f44-8eda6414ca44/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/fa3c74b1-e316-4069-9da5-830e9a72e9a2/idarece-sunulan-hizmetlerin-ucretlendirilmesinde-mevzuatta-yeri-olmamasina-ragmen-belediye-personeline-indirim-ve-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/7aaa057f-4c68-478d-baf5-6fc194fda23b/sosyal-tesislere-iliskin-mevzuatin-gerektirdigi-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/18578073-5c6f-4724-849b-4713195924be/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/746ca8af-441a-4c11-8848-091b485dc5a5/sosyal-denge-sozlesmesinde-konusu-disinda-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/319beed4-de92-4af9-9301-52eedfd4ff3e/asgari-ucret-destek-primlerinin-aktarimlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eb58be2e-0e6b-49b5-b285-105cbb1e9268/dolu-olan-bazi-mudurluk-kadrolarina-baska-personelin-surekli-olarak-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/90c06247-c206-4f92-9509-9265b3d86126/devlet-memurlari-kanunu-ve-sosyal-hizmetler-kanununda-yer-alan-istihdami-zorunlu-personele-iliskin-hukumlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9d791f2a-1402-42fb-8fa1-242467fed7d9/fiilen-gorulmeyen-hizmetlerle-ilgili-mudurluk-olusturularak-kadro-unvaninin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/69a62809-7832-4a4b-a796-cdceea53ceb0/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8c0f174c-7cda-4c9a-97e2-6cc919d38ca9/ihale-yoluyla-kiralanabilir-nitelikte-olan-yerlerin-ecrimisille-kullandirilmasi-ve-ecrimisil-tahsilat-oraninin-dusuk-seviyede-olmasi http://kamubis.com/decisions/SayistayFinding/70814d9f-fae3-4baf-824d-eb1b8b7c0f2e/ecrimisil-karsiligi-kullandirilan-bazi-idare-tasinmazlarinin-ecrimisil-bedellerinin-tespitinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/072608f4-7d67-4754-ae39-d828c4fec5cf/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/5a2536ba-def0-4514-81b4-1f42ea411cee/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-mevzuatinda-ve-kira-sozlesmelerinde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/60cd329d-a805-4503-83dd-2b436fb58099/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6b93aebc-8e10-4520-ae02-f92f6adc9cd0/kamu-ihale-sozlesmeleri-kanununa-eklenen-gecici-5inci-ve-6nci-maddelerine-istinaden-fiyat-farki-verilen-yapim-islerinde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/1b57119e-e32e-48f2-8746-1d1f8c449612/yapim-isi-ihalelerinde-kontrolluk-hizmetleri-icin-binek-arac-sartinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/45f4f3fc-1319-4eb4-844b-1681968aade8/eglence-vergisi-mukellefi-olan-bazi-is-yerlerinde-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2b74769a-ec91-430d-89de-52728fa564f8/ucret-karsiligi-kullandirilan-reklam-panolarinin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilat-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07a20ff6-8cc5-4df2-8c12-dfa9c404ad4a/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1b68d822-6f73-4885-8c9c-81de4dd9694a/buyuksehir-belediyesince-cesitli-mevzuatlarda-ongorulen-paylarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ca8cf654-325e-4897-afc1-24ce5076b2b6/indirimli-bina-vergisi-uygulanan-kisilerin-muafiyet-icin-gerekli-sartlari-tasiyip-tasimadiklari-hususunda-etkin-bir-kontrol-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5fef1b14-eee6-4c26-b03e-9936a9eff82b/idare-tarafindan-isletilen-otoparklar-icin-buyuksehir-belediye-meclisi-karari-ve-otopark-isletme-ruhsati-olmamasi http://kamubis.com/decisions/SayistayFinding/87917383-71ae-434d-9b40-e6ffcd814b98/atik-toplayicilarin-kayit-altina-alinmasi-ve-atiklarin-izin-verilmeyen-kisiler-tarafindan-toplanmasinin-tasinmasinin-ve-depolanmasinin-onlenmesine-iliskin-islemlerin-sonuclandirilamamasi http://kamubis.com/decisions/SayistayFinding/baae2e2d-4903-43aa-9572-7201d26c51e4/idare-tarafindan-yapilan-bazi-harcamalarda-tasarruf-tedbirleri-genelgesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/34450a23-5c82-43ed-9083-52f41f8eba8b/genel-aydinlatma-kapsamindaki-aydinlatma-tesislerinin-ilgili-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/32753815-3678-4a3c-b5e1-97688017c3b7/kurum-ihalelerinde-idareden-kaynaklanan-sebeplerin-gerekce-gosterilerek-makul-olmayan-sure-uzatimlari-verilmesi http://kamubis.com/decisions/SayistayFinding/1442d1ad-0232-4ba9-bebf-c003ebbbebee/ihalelerin-dogrudan-temin-yoluyla-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/b3161eb0-bd50-4501-974d-bae743e40ef9/idarenin-termessos-kaynaklarinda-plansiz-bicimde-kuyu-acmasi-sebebiyle-su-debisinin-azalmasi-ve-bu-azalimin-suyun-icindeki-arsenik-miktarini-arttirmasi-sebebiyle-arsenik-aritma-tesisi-yatirimina-ihtiyac-duyulmasi http://kamubis.com/decisions/SayistayFinding/8d074fb7-5161-43d0-aa03-da258ad8fb6e/idareye-ait-genclik-ve-spor-kulubunun-tescil-islemlerinin-yapilmamasi-nedeniyle-idare-butcesine-ek-mali-kulfet-getirilmesi http://kamubis.com/decisions/SayistayFinding/0fa69764-7a87-43c2-b241-957e7d3a4cd5/idare-tarafindan-yapilan-protokollerle-belediyelere-arac-tahsis-edilmesi-surecinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/c2b3bed5-79cf-4fa2-9485-f1f34c80b1c1/idare-envanter-kayitlarinda-yer-alan-tasitlara-iliskin-bilgiler-ile-muhasebe-kayitlarinda-yer-alan-bilgiler-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/37cbb358-4bed-42ce-b2ab-2337d6d5830d/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/588d6eb9-e612-466c-a97f-0f569366dbdc/idare-tasinir-mal-yonetimi-hesabi-icmal-cetveli-ile-bilanco-arasinda-fark-olmasi http://kamubis.com/decisions/SayistayFinding/329105dd-d90a-4912-8d60-32303b1c4afa/idarece-katma-deger-vergisi-dahil-olarak-tahsil-edilen-mal-ve-hizmet-bedellerinin-tamaminin-idarenin-faaliyet-gelirlerine-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/a617d827-d682-4e4b-9c72-baa80cac9858/butce-ici-isletmeye-ait-hesap-ve-islemlerin-muhasebelestirilmesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/c8686d77-9869-45c3-be2e-06ab8848df86/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7312b8df-a048-442e-9118-36e700f44f74/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/223912f4-64cd-49a4-a7aa-dd00ebe886eb/belediye-bunyesinde-gorevleri-arasinda-olmamasina-ragmen-tarimsal-sulama-hizmetlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7d397ca4-c73b-4e94-b5ce-26ceff8437aa/tahsil-imkani-kalmayan-cevre-temizlik-vergisi-alacaklarinin-muhasebe-kayitlarinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/246419aa-089e-48a5-9e2f-2bfedd0c2158/yevmiye-sisteminin-mahalli-idareler-butce-ve-muhasebe-yonetmeligi-hukumlerine-aykiri-olarak-geriye-donuk-yevmiyeler-icermesi http://kamubis.com/decisions/SayistayFinding/f0dff5be-642c-489a-8498-205e4929e20b/tasinir-mal-envanterinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/0cbf256f-f4eb-4786-80db-176605cdc45b/stoklar-hesap-grubunun-duzgun-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/3c41b3ff-a532-4184-8193-b81e6c8cbba4/kiraya-verilen-yerlerden-pesin-tahsil-edilen-kiralarin-gelecek-aylarayillara-ait-gelirler-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/90a35736-f89a-4965-8fb0-bacd391dd26a/tasinmazlarin-amortisman-hesabi-ve-bunlara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/09d739db-a9f5-4571-bc3e-b75a2d8b3934/gelir-iade-islemlerinin-hatali-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/82beabaa-70a3-4f52-9e3f-eb6cccae3347/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-duran-varliklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6c838e5d-fef1-4cbf-8d48-b345f3eaa043/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/721cacbb-f863-42d1-a80d-82f2326c481a/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/0d7bb128-a856-4e9d-a1e6-1f2d613345ae/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/3bde5274-06b7-40c8-8106-228318d15e57/sayistaya-verilecek-defter-mali-tablo-belge-ve-bilgilerin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/1ea3f064-6af8-4d6c-988b-086f8e0c0988/idarenin-696-sayili-khk-hukumlerine-aykiri-olarak-danismanlik-hizmet-alimi-adi-altinda-personel-calistirilmasi http://kamubis.com/decisions/SayistayFinding/42998cd9-6ea1-4c8b-95e9-044a8d075dc5/iscilere-yasal-limitin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/80b2ddf0-e6a1-4c7e-be6f-0cba430d4656/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3bef1049-1b64-4de9-a295-5b265acae5e9/ticari-faaliyet-kapsamindaki-mal-ve-hizmet-bedellerinde-mevzuata-aykiri-olarak-indirimli-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/eb880047-e7db-45ac-9ce6-acb2ffcf2317/belediyeden-olan-hakedis-alacaklarinin-duzenli-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/c6f31cfc-c172-4485-97e2-43d5ab9b1b03/sirket-personelinin-sozlesmeye-dayanmaksizin-belediyede-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/c808a637-ed13-43f9-840a-aa55ac715b40/mulkiyet-ve-tasarruf-hakki-belediyede-olan-tesislerin-sirket-tarafindan-kullanilmasi-ve-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/fcd4f4a9-f0ee-4f97-b5c5-8e31b441d304/mali-yapiyi-iyilestirici-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ad8773be-d95a-4f3d-b2a6-5924122b45d3/yonetim-kurulu-tarafindan-verilmis-yetki-bulunmamasina-ragmen-genel-mudur-onayi-ile-kampanya-ve-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/3d19a4bf-e3a3-4779-9797-8f0245440831/tahsil-suresi-gecen-alacaklara-iliskin-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/08533637-3b85-4af6-a91a-30cf51f4b77e/sirkete-tahsis-edilen-kaynak-suyu-kullanim-hakkinin-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/eefb8f35-bb6d-4c3b-94f1-0f4ec6f6855b/personel-calistirilmasina-dayali-hizmetlerin-buyuksehir-belediyesinin-ortagi-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurulmesi http://kamubis.com/decisions/SayistayFinding/22933b59-b500-4c29-9ee8-497e8f24a8fd/kamu-ihale-kanununun-3-g-istisna-hukmune-dayanilarak-yapilan-alimlarda-ust-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/6ae4b3d5-a3ac-4ab8-ba78-4ea4b3cccd28/hammadde-alimlarina-iliskin-muayene-ve-kabul-komisyonunun-kurulmamasi http://kamubis.com/decisions/SayistayFinding/985339e5-7941-4616-93a2-de9a0166454e/finansal-kiralama-islemleri-icin-belediye-meclisi-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/6d4735e1-5e79-425e-81a0-5c9ff94225dc/elektronik-siparis-kanallarinin-alt-bayi-su-satislarinin-tesvikine-yonelik-sozlesmenin-uygulanmasinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/117f1cdf-38cf-4420-9691-3a67b9e40516/mevzuatinda-belirtilen-kosullarin-olusmasi-nedeniyle-hurdaya-ayrilan-tasinirlarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/55f1209a-1aa0-4ba5-ac7a-8ae75b81edb2/yapi-ruhsati-ve-yapi-kullanim-izin-belgesi-bulunmayan-depreme-dayanikli-olmadigi-anlasilan-hizmet-binasinin-kullanilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/1a8e5fee-5cf4-4943-8ff0-f2ea3cdbcb47/bazi-sirket-calisanlari-ve-aile-fertlerinin-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/a81a173a-f133-41ab-913a-9ceb6c53059e/avukatlik-hizmet-alim-sozlesmelerinde-sorumluluklar-ve-vekalet-ucreti-odemelerine-iliskin-acik-hukumlerin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2b7607e7-d98f-4f21-8bbb-46197cb60b1c/avans-odemelerinde-hatali-uygulama-bulunmasi http://kamubis.com/decisions/SayistayFinding/5054ad08-ae87-4c65-8013-9e685cd98ac8/ambalajli-su-tasima-hizmet-alim-isine-ait-ihale-komisyonu-kararinin-usulune-uygun-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/bc8420d2-54ac-48c7-8525-74094211c6eb/acik-ihale-yapilarak-alinmasi-gereken-islerin-dogrudan-temin-yontemiyle-kisimlara-bolunerek-alinmasi http://kamubis.com/decisions/SayistayFinding/5494a8bd-595d-4b16-88a9-1e824305c2b7/vadesinde-tahsil-edilemeyen-alacaklar-icin-donem-sonunda-gecikme-faizi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/10b6d529-4d94-4eb6-861b-b11c7414c8c9/tahsili-supheli-hale-gelen-ticari-alacaklarin-supheli-ticari-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7fb3d59f-2661-4b33-b86e-0699f4862e13/diger-stoklar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a4a2b2fa-5b8c-46d4-ad82-2b6b18cac5c7/sirketin-kar-dagitiminda-bir-ortagin-payinin-odenmesine-karsin-diger-ortaklarin-kar-paylarinin-odenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/e47e5fe2-6e2e-4dda-9959-cf7bac8f5866/sureklilik-arz-eden-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5067f8b6-3fa8-4a65-9cb9-eeb025e5b14b/personel-calistirilmasina-dayali-guvenlik-hizmetinin-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirkete-dogrudan-hizmet-alimi-suretiyle-gordurulmesi http://kamubis.com/decisions/SayistayFinding/13a3a56d-2879-4a6e-a885-ee27a33a5605/iscilere-yasal-limitin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/fcc51902-3ea9-45fb-8e3a-95913b8934f6/buyuksehir-belediyesinden-zamaninda-tahsil-edilemeyen-alacaklarin-temlik-edilerek-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/674d64cd-8482-496d-bd07-78abff7acfc3/finansal-kiralama-islemleri-icin-belediye-meclisi-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/551069e2-201a-4070-8660-794c17d929f2/hafriyat-sahalarinin-ihale-yapilmadan-ve-orman-genel-mudurlugu-ile-buyuksehir-belediyesi-izni-alinmadan-ucuncu-kisilere-islettirilmesi http://kamubis.com/decisions/SayistayFinding/cb6e667c-3a9a-43dc-b1b2-9b984f8e01b9/belediyenin-ortagi-oldugu-sirkette-idareyi-temsil-eden-yonetim-kurulu-uyeliginin-usulune-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/6043cccb-7b26-4e3f-b929-e740953dc6ea/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/962beab7-918f-462b-98f5-b4689ff2a91b/bilanco-hesaplari-ile-serbest-birakilan-hesaplarin-karsilikli-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/aef285a9-2308-4af2-9111-4b0056900f4b/buyuksehir-belediyesi-tarafindan-odenmesi-gereken-arazi-tahsis-bedelinin-sirket-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/effa171c-c1bf-4225-9e06-870dc3cc3739/acilis-ve-kapanis-kayitlarinda-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/c34a9379-a9b7-47a7-b4e3-4e7447ce7190/vadesinde-tahsil-edilemeyen-alacaklar-icin-yil-sonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/09ba6138-d75d-4f69-af34-8e920cd1a1fa/sirket-faaliyetleri-sirasinda-olusan-atiklarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/27340538-ebae-4b9a-bcb1-bc885ac21eb2/sirket-aleyhine-acilan-davalara-iliskin-gider-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4fa89b00-de00-406f-aa5a-55c5f1fbd1d4/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/249898b0-3991-4bdf-9c29-21642a0fde67/teftis-kurulu-mudurlugune-gerekli-sartlari-haiz-olmayan-personelin-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/6a24f0eb-13c3-487f-a9b9-22c10c2e784f/belediyenin-dolu-mudur-kadrolarina-tedviren-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/b7ae7bca-0cad-41cd-b391-45841c9f239f/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/996c1f47-3497-4c0f-a5dc-ffdbadbb5ae9/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ba7bf732-a7a5-4d80-91b9-b88e7bf6bf99/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/14c86c9d-9e63-4fdb-af56-f19765599824/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/1be55573-79d9-40ea-ade6-94daee8dd03f/idare-tarafindan-uretilen-bazi-mal-ve-hizmet-bedellerinde-mevzuata-aykiri-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/27442eba-5f0d-45eb-9f24-da7bbb3c96f2/idare-tarafindan-isletilen-otoparklarin-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/af52171f-2cba-423d-922a-f4ff5b5b1f2a/hizmet-alimi-kapsaminda-giyim-yardimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/52cda232-629b-4b51-9c89-93960762408c/teknik-sartnamede-belirtilen-hususlara-riayet-edilmemesine-ragmen-hakedis-odemelerinin-tam-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/431851ea-49f3-45d8-9d7b-eec0abf8bda6/niteligi-birbirinden-farkli-mal-ve-hizmetlerin-bir-arada-ihale-edilerek-rekabetin-engellenmesi http://kamubis.com/decisions/SayistayFinding/2e7ed1bc-cf9f-4243-b08d-5e38cbb5f8f1/hizmet-alimi-kapsaminda-ihale-dokumaninda-belirtilen-teknik-kriterleri-saglamayan-araclarin-isin-icrasinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c4feaf66-8cab-4385-a71b-f1fe65fe3012/kurum-hizmet-araclarinin-kullanimina-iliskin-bir-kontrol-mekanizmasi-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/d1b6c777-7fd8-4095-b63b-c510cd2dd5e2/idarenin-95-ortaklik-payina-sahip-oldugu-aldas-adli-sirket-ile-yapmis-oldugu-danismanlik-hizmet-alimi-sozlesmesinde-hakedis-bedeline-iliskin-yapilan-sozlesmenin-fiyatlandirilmasinin-ticari-icaplara-uymamasi http://kamubis.com/decisions/SayistayFinding/60962647-f6c9-4bdd-909a-0640261acaca/mal-ve-hizmet-alimlarinin-dogrudan-temin-limitlerinin-altinda-kalmak-maksadiyla-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/9f018cdc-550c-4f06-ae93-0c8c16d66f2e/arac-kiralama-isi-ile-personel-tasima-isinin-ayni-ihale-bunyesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/838f8e7d-b911-406a-be17-8699ba48f52d/yapim-isleri-sozlesmeleri-kapsaminda-kullanilan-araclara-iliskin-kontrol-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7316b26b-07ce-4a86-b265-a61fdd632210/yapim-islerinde-mulkiyet-islemleri-tamamlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/c98bbd8f-7bd4-49d4-9a37-c4dc573617f0/idare-tarafindan-ihale-edilen-katli-otopark-yapim-islerinin-yapi-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2b1dc022-bafa-4cf6-a348-f131d993fe83/yapim-isi-ihalelerinde-kesin-proje-ve-mahal-listeleri-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/c1914197-3bde-4681-8064-a7bac3940c3e/idarenin-hukuki-bir-sebep-olmaksizin-hazine-arazisi-uzerinde-yapim-isi-yapmak-uzere-islemlere-baslamasi-ve-sonrasinda-yapim-isi-yapilmasindan-vazgecilmesi-nedeniyle-tasfiye-maliyetine-katlanmasi http://kamubis.com/decisions/SayistayFinding/c3eebf0d-3a4b-45b2-993a-7b21b5fef793/belediye-mulkiyetinde-bulunan-otomatik-para-cekme-makinesi-alanlarinin-ecrimisil-karsiligi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/5c9f2092-8635-477d-abdb-73ec13beb2a2/spor-kuluplerine-protokol-ile-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/98093f7d-cb1f-486c-b0b0-863727b6c585/tahsis-suresi-sona-ermesine-ragmen-yeni-bir-tahsis-islemi-yapilmadan-baska-bir-kamu-idaresinin-tasinmazinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/21453a26-2cb9-445e-915c-e015c9b0c927/idarenin-danismanlik-hizmet-aliminda-teknik-yeterlilik-ve-mesleki-birikimi-geregi-danismanlik-vasfiyla-iliskilendirilmesi-mumkun-olmayan-personel-icin-ortagi-olunan-sirkete-yapilan-odemelerde-yuklenici-karinin-15-olarak-odenmesi http://kamubis.com/decisions/SayistayFinding/0310f02a-8818-45aa-8b1a-497f7b92d7dd/yapilandirilan-alacaklarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f6b29396-1a01-434b-b647-b6bc25b0efce/gelirlerden-takipli-alacaklar-hesabinda-izlenen-tutarlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/62b12ec0-4661-4ed0-b2e8-449e3fb146b2/elden-cikarilacak-maddi-duran-varliklar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/35522042-4401-4b8f-837c-0ebab8894c09/su-kaynaklarinin-daha-etkin-kullanimi-icin-ongorulen-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/32ed8e68-2d5b-4d91-a316-3a16f1146b15/kamu-kurumlarindan-vadesi-gecmis-su-alacaklarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/3a501357-908e-4ccf-83af-1bce5b3ad9af/idarenin-hizmet-alani-kapsaminda-bulunan-bazi-yerlesim-yerlerinde-sayac-takma-isleminin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/a6f33e35-824e-4eaa-96c1-fe2cbe024a20/su-ve-kanalizasyon-idaresinin-denetim-ve-organizasyon-organlarindan-olan-teftis-ve-hukuk-muesseselerinin-faal-durumda-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0bdbe7f1-e17a-4580-9c39-9f2a2e7af001/kamu-idaresi-hesaplarinin-suresinde-sayistaya-verilmemesi http://kamubis.com/decisions/SayistayFinding/651511b4-b498-49a5-a895-0c6a2009f93c/isverenlerin-hakedisinden-kesilen-asgari-ucret-destek-primlerinin-ilgili-kurumlara-aktarilmayarak-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/9c074f41-5b9d-4656-8ea6-2597e9486621/devralinan-su-aboneliklerine-ait-guvence-bedellerinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/cc624e14-58c8-43aa-8c74-d0cd6c92a95e/bazi-alacaklarin-abonelerin-kimlik-numaralari-olmamasindan-kaynakli-takip-ve-tahsilinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/5bb65fd6-94e2-4a4c-a96d-3fe5c45fc024/yapim-islerine-iliskin-butun-riskler-sigortalarinin-zamaninda-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/ff5be732-3e24-4349-8c66-e47857915679/yapim-islerinde-insaat-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/dbf69445-63f4-4353-bed8-ce16c8151443/icme-suyu-aritma-tesislerinden-bir-kisminda-kullanilan-elektrigin-sanayi-tarifesi-yerine-ticarethane-tarifesi-uzerinden-odenmesi http://kamubis.com/decisions/SayistayFinding/0a5ee606-f6d6-4e11-8a61-bb191bb394c6/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/79067748-b668-4e16-a911-3557b028ee44/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/de45b0f1-0d7e-4238-bab6-e0c501eb3dbc/tasinmaz-kiralamalarindan-katma-deger-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/91306143-58da-4235-92bc-40fea399d3ee/tasinmazlarin-cins-tashihi-icin-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/274c4985-2921-4c50-91a8-1b77f24812b9/cografi-bilgi-sistemi-altyapisinda-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/117b2402-5a39-4f6c-8735-0a1d1f078f81/su-faturalari-uzerinden-tahakkuk-ettirilen-ctv-ilce-belediyesi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9042a3d6-2282-46bd-8c2f-1c23454ab897/idarece-kesilen-vergilerin-ilgili-vergi-dairesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a5583da8-d6cf-4d7b-8768-00445486adbf/harcamalara-katilma-paylarinin-mevzuata-uygun-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/2241f8f1-2a98-4c63-8767-f09123c46a2b/gunluk-kiralik-evlerin-abone-tipinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/8e7d9c51-dfe8-455e-aad1-2566dde184a0/butce-emanetler-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/4be05e88-2997-492a-9f8d-b4b598c217fc/idarece-odenen-katma-deger-vergilerinin-hizmet-maliyetlerine-eklenerek-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/04092f40-5e22-4d37-ac4e-419fa3932578/cevre-katki-paylarinin-bakanligina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/971cddc8-f1f0-4b58-8676-b26e242823ff/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/fec8f4b2-15e3-453e-a81e-8c91159cd242/ihale-mevzuatina-aykiri-uygulamalarda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/46e70239-b6fb-4748-9596-ae6a7f30653c/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/aa5437f1-85bb-4af8-9096-3a39afe64dc6/tasinmaz-icmal-defterinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/260ad423-2eae-414a-84f7-cac3719bdd3d/gecekondu-fonundaki-paralarin-amaci-disinda-belediyenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ae9ca053-de2b-4ea9-bddf-036e29d55a73/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/a0c572a4-8773-44e4-89e8-8530a2491104/tasinmaz-kayit-islemlerinin-mevzuata-uygun-olarak-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/7793cc30-2a5a-4154-9850-f4cc5a83a4ee/bir-kisim-maddi-duran-varliklar-icin-amortisman-ayirma-islemlerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/8eecc1a3-0d5b-4f6c-8775-17b22b9aa926/yeralti-ve-kaynak-sularindan-tahsil-edilen-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/77a1eeef-6e06-4a59-8716-a372a52536c2/yapim-isi-ihalelerinde-all-risk-butun-riskler-sigorta-bedelinin-fiyat-farki-odenen-durumlarda-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/30beb67c-b276-4a1e-85df-ea5a0fcb4e0e/vadesi-gecmis-vergi-borcu-durumunu-gosterir-belge-aranilmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/76fefc20-6127-4793-87dc-dfb8e4dbaba9/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/38b3a90e-9a80-493e-b0bb-ea6cded9fb55/temel-ihale-usulleri-ile-alinmasi-gereken-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-teminle-alinmasi http://kamubis.com/decisions/SayistayFinding/9c43b5de-57b6-4bd2-8144-67d05827e4e1/arac-kiralama-alimlari-kapsaminda-yabanci-menseli-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/e6649453-852c-4724-9910-f7971090df82/elektrik-enerjisi-alimlarinda-mevzuata-aykiri-olarak-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/527f6e0d-ef0c-4a0b-b9c5-ccef9ee6ecc7/teminati-olmayan-abonelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/695919e9-7555-4e1a-8838-1c9093cf042b/tasinmaz-kiralamalarinin-bir-kisminda-kira-suresi-sona-ermesine-ragmen-sure-uzatimi-yolu-ile-tasinmazlarin-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/f9bafa04-05b9-4467-bbef-280270c63eb1/su-kayiplarinin-kontrolune-iliskin-mevzuat-gerekliliklerinin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f1530034-3064-4edb-8c7b-00b046c0010c/sosyal-guvenlik-kurumu-borc-sorgulamasi-yapilmadan-ilgililerine-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/a560f19d-97e5-4942-b78a-3b1e6b0542c8/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/81c8f3d1-12b1-4341-947a-690de31ef3eb/sosyal-denge-sozlesmesine-sosyal-denge-tazminati-aidati-kesintisine-iliskin-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/27d2212e-a1b2-448e-be0f-bb49be708fa8/sondaj-izni-verilen-kuyularda-faydali-tuketim-miktarina-iliskin-takip-ve-denetimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/48ff9a82-5b6e-4949-9ec2-e9cee7d2951f/parasal-limitlerin-altinda-kalmak-amaciyla-mal-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/391474cb-9c34-45dc-835b-4f2ff76f5d8c/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d96eae1b-6f56-414c-a236-4ee1e59b4eda/is-veya-meslek-ahlakina-aykiri-faaliyetlerde-bulundugu-ispat-edilen-isteklilerle-alakali-kontrol-mekanizmalarinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/9c28fc0b-397f-4977-96f9-b519c296a354/idare-tarafindan-icme-ve-kullanma-suyu-tarifelerinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/aa6917eb-723d-4088-9836-5591fa50f7d7/idare-tarafindan-acilan-su-kuyularinin-bilgisinin-devlet-su-isleri-bolge-mudurlugune-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/61eece3e-1f3b-4e16-9cba-5803dcb607bb/icme-suyu-ve-atik-su-aboneligi-kaynakli-alacaklarin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/cb44ca9d-8aa0-4452-af36-bed1286d00df/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/2f0874e5-4946-46e0-b5ae-f8625d94be4f/idare-tarafindan-gerceklestirilen-ihalelerde-fiyat-disi-unsurun-hesaplama-esaslarina-yonelik-gerekceli-aciklama-belgesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/bc1e07d5-3ecd-4e25-a5d9-142b421ccec2/devralinan-su-aboneliklerine-ait-guvence-bedellerinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a25ddf88-a951-4f33-8eda-55778718597e/bazi-endustriyel-atik-su-ureten-isletmelerin-desarj-kalite-kontrol-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-ruhsatlarinin-gecerlilik-suresi-dolmasina-ragmen-yenileme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1b66bff0-74af-4815-a996-51bf4e7d02e1/belediye-tarafindan-kiraya-verilen-tasinmazlardan-alinan-bedellere-iliskin-muhasebe-kaydinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/79e34aa2-b5c1-4a2b-a1eb-107c6278304d/yapim-isi-ihalelerinde-metraj-listelerinin-mevzuata-ve-kamu-yararina-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/eeda96d1-60a4-413b-b38e-a636b1d2abbe/kredi-kartlari-ile-yapilan-tahsilatin-yasal-suresi-icinde-mevduat-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4959a4c2-5c37-445e-a26d-4bb9f3b1f596/sirket-personelinin-baska-kurumlarda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/1b0f9606-e974-40c0-85b4-4bbd308a4ca7/is-kanununda-belirlenen-yillik-fazla-calisma-suresine-iliskin-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/9a14fa73-fe9f-4392-b90a-79f34659529b/sozlesme-bedelinin-80inin-altinda-tamamlanan-isten-yuklenici-kar-ve-giderine-karsilik-5-oraninda-tazminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/2d59f9b0-c897-4733-852b-fb1e6cb873fe/kamu-ihale-kanununun-3-g-istisna-hukmune-dayanilarak-yapilan-alimlarda-ust-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/09d338f3-c516-4001-9843-23759a93ee5f/mulkiyeti-buyuksehir-belediyesine-ait-tasinmaz-uzerine-tesis-edilen-ust-hakkindan-tahsil-edilemeyen-yuksek-tutarda-birikmis-alacagin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f3f1b09c-9368-48dd-91b0-b143dbc67f9b/kredi-kartlari-ile-yapilan-tahsilatin-yasal-suresi-icerisinde-banka-hesaplarina-gecmemesi http://kamubis.com/decisions/SayistayFinding/90091d4e-8544-46df-87cf-fec57427b747/ilce-belediyelerince-toplanan-cevre-temizlik-vergisine-iliskin-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/62f2f4fc-3392-4ca7-ba4a-23a16bdf2b15/ilaclama-faaliyetlerinden-bir-kisminin-ilce-belediyelerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/a4a20f16-3fd0-47fd-bc10-b6e29e94d4ab/toplu-tasima-gelir-desteginin-indirimli-ve-ucretsiz-yolcu-sayisibinis-sayisi-esas-alinmadan-yapilmasi http://kamubis.com/decisions/SayistayFinding/449ef353-ca5f-4e2b-ad3c-2b46c1a62832/hurda-niteligindeki-varliklara-yonetmelik-hukumlerinin-uygulanmamasi-ve-muhasebe-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1149c0c5-44ed-49fd-8962-70b1eec8662f/daimi-muafliklar-kapsaminda-olmasina-ragmen-belediyenin-tasarrufu-altindaki-tasinmazlar-icin-emlak-vergisi-odemesi http://kamubis.com/decisions/SayistayFinding/4cf5a4d0-96bf-47a6-9296-0a6958c859f6/buyuksehir-belediyesinin-mulkiyetindeki-veya-tasarrufundaki-bazi-tasinmazlarin-ecrimisil-karsiligi-kullandirilmasi-ve-bu-uygulamanin-olagan-bir-tasinmaz-kiralama-yonetimi-sekline-donusmus-olmasi http://kamubis.com/decisions/SayistayFinding/096a849b-ca6c-438f-96e5-5416090ff68b/buyuksehir-belediyesi-tarafindan-isyeri-acma-ve-calisma-ruhsati-verilen-isyerlerinin-ilan-ve-reklam-vergisi-mukellefiyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/af70adb7-11d9-4748-a997-0251721060bd/belediyenin-ortagi-oldugu-sirketlerde-idareyi-temsil-eden-yonetim-kurulu-uyeliginin-usulune-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/1380a307-968b-4810-90d1-ece1a3c9c3d5/belediyenin-borclanma-islemleri-ile-belediye-sirketlerindeki-sermaye-artirilmasi-islemlerinin-mevzuta-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/38aca4fc-8e6d-4255-95da-58ca5b6ad7cd/yili-icinde-toplam-ic-borclanma-tutarinin-yuzde-onunu-gecen-kisim-icin-cevre-sehircilik-ve-iklim-degisikligi-bakanliginin-onayinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a96650f3-df7c-403b-a545-0668ae7d5a04/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d05f959c-11e0-4875-93c7-a3852b28a313/tasinmazlarin-kaydina-iliskin-islemlerin-yerine-getirilmemesi-ve-fiili-duruma-gore-muhasebe-kayitlarinin-duzeltilmemesi http://kamubis.com/decisions/SayistayFinding/60464bfd-32da-4042-a724-f217c1366c4e/sirketin-istiraklerinden-olan-kent-a.snin-yapmis-oldugu-sermaye-azalisinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5a8ac408-2511-41da-89ba-2d869d622ccd/tasinmaz-satislarinin-kayitli-deger-yerine-satis-degeri-ile-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/18b26c76-c4b4-47ef-8af3-9ce37a83f1c5/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanco-kayitlari-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/9dbdbd12-fa26-4bdc-8fad-cdce5eb98afe/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7d90485b-542c-4d7a-869f-299f3b7e34a6/stoklara-iliskin-islemlerin-hatali-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e07d83d2-48bb-4faf-818f-a58cf9892e88/maddi-duran-varliklara-iliskin-amortisman-islemlerinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e392ce88-7642-4887-9708-0e63fb047f75/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-muhasebede-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/c01d0865-9ec9-4ecf-9d43-b853c5afd748/buyuksehir-belediyesinin-mali-tablolarinda-belediye-sirketleri-sermaye-paylarinin-ilgili-belediye-sirketlerinin-oz-kaynak-hesaplarinda-yer-alan-sermaye-tutarlarindan-dusuk-gorulmesi http://kamubis.com/decisions/SayistayFinding/f4d18fea-7136-4f06-a8e1-d7ce57759abe/yol-ve-asfalt-yapimini-iceren-yapim-islerinin-on-proje-esas-alinarak-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/3e8fa3aa-0a21-4ba5-8181-33ae68b06b81/yapim-isi-ihalelerinde-all-risk-butun-riskler-sigorta-bedelinin-fiyat-farki-odenen-durumlarda-revize-edilmemesi-ve-sigorta-suresinin-sure-uzatimi-olan-durumlarda-uzatilmamasi http://kamubis.com/decisions/SayistayFinding/0092f8f6-9808-4717-8245-c99d0ac55012/yaklasik-maliyetin-guncellenecegi-sebep-gosterilerek-ihalenin-iptal-edilmesi http://kamubis.com/decisions/SayistayFinding/568563f5-d6f1-428e-ae5a-9239ea61275c/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/fda6a1c0-c92e-4eee-9af0-701284679093/ihale-dokumaninda-fiyat-farki-verilmesi-ongorulen-yapim-islerinde-fiyat-farki-hesabina-esas-katsayisi-ve-endekslerin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/1a436726-2205-4452-a5fc-464a1551fa13/bazi-yapim-islerinde-gecici-kabul-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/1dff88af-c2dc-4858-a22a-2f0e88f85aa7/belediyenin-sinirlari-icerisinde-bulunan-bazi-is-yerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/f2fa2f82-be0f-4690-b305-deda48f0cf0f/bazi-yapim-isleri-ile-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/e5180747-9203-4c76-a61e-231bd66eb4a7/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c541db99-d6d6-4d18-8ad8-4010ee5e1dd5/gider-kaydedilmek-suretiyle-tasinmaz-hesaplarinin-kayitli-tutarlarinin-azaltilmasi http://kamubis.com/decisions/SayistayFinding/8eeef052-3ecc-4149-bb43-1873ad7acb6b/taksi-plakalarinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/c1829052-a0d3-47d3-b96f-bc7078a34bbc/aykome-uygulama-yonetmeligi-geregi-alinmasi-gereken-kazi-ruhsatina-iliskin-bedellerin-idare-tarafindan-yuklenicilerin-yerine-buyuksehir-belediyesine-odenmesi http://kamubis.com/decisions/SayistayFinding/328941aa-c0b0-49ca-9fc3-e10619cb759c/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-maddi-durak-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/5f1540f8-8176-4dec-a520-fed78e306809/duzeltme-ve-iade-belgesi-olmadan-gelirlerden-takipli-alacaklarin-terkin-edilmesi http://kamubis.com/decisions/SayistayFinding/f00cb39e-30d8-4a09-a2ea-e34fe427d8fc/ic-denetci-kadrosu-ihdas-edilmesine-ragmen-ic-denetci-atanmamasi http://kamubis.com/decisions/SayistayFinding/16de3dac-5a95-4bb1-8298-831208262c10/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/502793fa-0a5d-42c3-8a22-8d3ca15d0261/sozlesmelere-dayanilarak-girisilen-taahhut-tutarlarina-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/115c7587-6e23-41d7-a351-ddce97badc28/alinan-depozito-ve-teminatlar-icin-vade-farki-gozetilmeden-tek-hesap-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6b774473-1217-4e4d-972d-f849f2d81f15/mal-ve-hizmet-alimlarinda-belirtilen-sinirin-uygun-gorus-alinmaksizin-asilmasi http://kamubis.com/decisions/SayistayFinding/9839a2e9-4b55-492c-9889-bd9534d76c74/belediyenin-su-gelirleri-uzerinden-hesaplanacak-katma-deger-vergisinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/c93da592-aa44-4e80-9a1d-6a95beec5ccd/sondaj-yontemiyle-su-kullanan-abonelerin-atik-su-bedelinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/db7b2c72-4eca-4c90-9a35-a93801dba9ca/su-abonelik-guvence-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/12a543ff-3e4f-4f6c-becb-f4177f01d002/devlet-ihale-kanununa-gore-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/779e2a58-e6fd-4fd7-a7df-cac996aab732/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/cd5fb6f9-e095-4221-ac43-bb1cb936e32d/sosyal-denge-odemelerinden-sozlesme-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/d2d22468-6e4f-461d-90c1-2ea7e65e2b07/isletme-hakkinin-kiraya-verilmesi-islemlerinde-kira-bedelleri-uzerinden-katma-deger-vergisi-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/88a3733e-6ac4-4329-8a3d-7082f919500e/idare-tarafindan-cesitli-kuruluslara-verilen-guvence-bedellerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/626666d7-442d-4222-8a98-c99b4afb1348/belediyeye-ait-tasinmazlar-icin-yonetmelikte-ongorulen-formlar-ve-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/3d419cd9-82d1-4d45-b327-60cce53078d1/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ead085ce-c175-4422-9099-1a97a1c6bb6a/giysi-atiklarinin-toplanmasi-hakkinin-ihale-yapilmaksizin-protokol-ile-verilmesi http://kamubis.com/decisions/SayistayFinding/012ee49b-54d3-4fba-9b15-a69386dbb147/yapim-ihalelerinde-yuklenici-tarafindan-bulundurulmasi-gereken-teknik-personel-konusunda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/e3be4712-952d-4903-9fed-e7577a832192/belediyenin-takipli-gelirlerine-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/ee61617c-6c01-4f8d-b754-5c930bab3c8a/belediye-sinirlari-dahilinde-ticari-taksi-dolmus-ve-servis-plakalarinin-kullanim-hakkinin-verilmesinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/2b23eff3-106e-40a7-9a67-68bf1b6085a4/kiraya-verilmis-olan-tasinmazlara-iliskin-yapilmasi-gereken-yillik-kira-artislarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2ff5f4d1-8cbe-4746-b92c-b59e4d5ef926/kisi-kusurlari-sonucu-odenen-tazminat-bedellerine-iliskin-sorumlulara-rucu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d077b207-5b30-4727-b882-937063dd1888/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/7b305414-1b2a-430e-a980-c15e206bd2bd/bina-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-yanlis-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/75e9dce1-3909-4685-b4a3-f73b7fa0ee63/tasinmazlarin-kamu-kurum-ve-kuruluslari-disinda-gercek-kisiye-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/29cc41bc-4783-4e68-9c95-898628a813ee/arac-kiralama-hizmet-aliminda-teknik-sartname-hazirlanmamasi-ve-alimda-rekabeti-engelleyici-hususlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/8f390ff9-34c4-482b-8b56-a694c9769e27/kira-suresi-sona-eren-tasinmazlarin-kiracilarinin-tahliye-edilmemesi http://kamubis.com/decisions/SayistayFinding/224e8c30-1941-47ee-84ed-03ed801b21ff/arac-kiralama-alimlarinda-teknik-sartnamede-belirtilen-kriterlere-uygun-olmayan-araclarin-idareye-teslim-edilmesi-ve-idare-tarafindan-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/07b7fd7f-24ad-49e7-a621-a4a3b0042ace/pazarlik-usulu-21f-ile-yapilan-ihalelerde-hatali-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8b22bfa4-7de4-4a0d-9fe9-cd3e00cb0925/zarar-eden-belediye-sirketine-sermaye-artirimi-yoluyla-surekli-kaynak-aktarilmasi http://kamubis.com/decisions/SayistayFinding/ec04d8a0-40bd-4158-9e9c-104e07da5277/elektrik-faturalarinin-zamaninda-odenmemesi-nedeniyle-gecikmeye-dusulmesi-ve-gecikmeden-kaynakli-borclarin-mali-tablolara-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/87592e9b-0367-46e3-830e-92700519a57c/camlik-milli-parki-mesire-alani-isletmesinde-gerekli-tedbirlerin-alinmamasi-sonucu-gelir-kaybina-neden-olunmasi http://kamubis.com/decisions/SayistayFinding/a85b62ea-ff1b-4b33-9544-dfa5c3bf2dc0/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d6ed8d9a-137c-4214-aefe-37c1fbfc1d0d/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi-ve-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/588f47e4-13a0-4711-96b6-bd4f4843f755/belediye-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi-ve-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/979674e7-a9b0-4e81-8810-1d61c7a7dd2a/satisi-yapilan-tasinmazlarin-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/4cf68381-371a-49bc-80f2-a6b7919f64aa/belediyenin-sirketlerdeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/772ebe09-539f-46f8-abf6-f48b37aa6ac3/sirketin-sermayesinin-korunmamasi http://kamubis.com/decisions/SayistayFinding/7cb4da95-5f6f-4896-8d36-277c1d2335f2/temsil-agirlama-harcamalarinin-amacinin-niteliginin-ve-miktarlarinin-belirsiz-olmasi http://kamubis.com/decisions/SayistayFinding/1d9baf95-b0a4-4c5b-9d28-84a7852b1e91/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/4047e302-77ef-4104-8248-46f0cf1a98b0/kamu-ihale-kanununun-21f-ve-22d-maddelerindeki-parasal-limitler-dahilinde-yapilan-mal-alimlarinda-kamu-ihale-kurumundan-uygun-gorus-alinmadan-butce-odeneginin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/52554751-79ca-4239-a72f-004ab3ef7f1b/kesin-teminat-mektuplarinin-iade-edilmemesi-ve-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/7ed8934e-90d2-48f4-bd0d-0dea6af5f31b/dogrudan-temin-kapsaminda-yapilan-bazi-mal-ve-hizmet-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b3c3ed3-afe1-4070-883b-0a3d53a2964a/sirketin-yurt-disinda-tasinmaz-kiralamasi http://kamubis.com/decisions/SayistayFinding/694d6c2d-5094-4270-ab2d-2b2e908b2033/sirketin-ticari-faaliyeti-disindaki-isler-icin-gider-yapilmasi-ve-bu-kapsamdaki-mal-ve-hizmet-alimlarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/9a3c5e94-5625-4038-b31f-13f00bf22a9c/sirketin-hukuk-biriminde-gorevli-iki-sirket-avukati-bulunmasina-ragmen-disaridan-avukatlik-hizmeti-alinmasi http://kamubis.com/decisions/SayistayFinding/a7a70e1d-d8e9-4584-a5dc-477c940474dc/sirketin-butce-sistemi-bulunmamasi-nedeniyle-finansal-planlama-duzeninin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/08770d95-42a5-42e4-9253-230e85d617cd/sirkete-ait-kredi-kartlarinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fff0f960-45cd-41e3-b166-73a50a433fc9/sirket-yonetim-kurulu-uyelerine-saglanan-menfaatlerin-genel-kurul-yerine-yonetim-kurulu-tarafindan-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c2510748-2b1d-4bdf-bd57-23772685802e/sirket-yoneticilerinin-ve-diger-personelin-ise-alinmalarinda-duzensizlikler-ve-mevzuata-aykiriliklar-olmasi http://kamubis.com/decisions/SayistayFinding/5c3d0086-9807-4c09-8f07-0990b03504df/sirket-calisani-olmayan-kisiye-ait-giderlerin-sirket-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/98d7fd1f-efe1-4f56-a8bd-224d784dd5db/sirket-araclarinin-ucuncu-kisilere-sirket-yonergesine-aykiri-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/11b91d4f-3bfd-41f1-a249-dd92c3edf5f2/devlet-su-isleri-bolge-mudurlugunce-sondaj-izni-verilen-kuyulara-ait-bilgilerin-idarede-bulunmamasi http://kamubis.com/decisions/SayistayFinding/dc511631-a957-4e6f-a8ae-7a5dc657cade/gunubirlik-kiralanan-evlerin-abone-tipinin-is-yeri-olarak-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/31758f69-24e3-4c3b-b58f-9e5e5fb10831/satis-fiyatlarinin-sirket-gelirlerini-azaltacak-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d2e0a90d-06f2-48ed-8b0e-6beb163772af/meclis-karari-ve-cumhurbaskanligi-izni-olmaksizin-sirket-kurulmasi http://kamubis.com/decisions/SayistayFinding/2864fb1d-8335-4912-b6bc-0af9013f5eaa/mal-ve-hizmet-alimlarinda-is-artislarinin-somut-duzenlemelere-ve-hesaplamalara-gore-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5cfc4b0e-bf71-45bc-a51e-a7a4b51c3018/is-yeri-hekimi-istihdaminin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/a8dfb36d-e58d-442b-8ae6-4653609246a5/hizmet-alimlarina-iliskin-teknik-sartnamelerde-ihtiyac-konusu-hizmetin-somut-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/917cde81-10c0-4b21-95da-af6cd7aa828b/hizmet-alimlarina-iliskin-denetim-muayene-ve-kabul-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/5f3a06cc-8197-42b3-83f1-7b74f9bcba48/gida-yardimi-kapsaminda-verilen-alisveris-karti-alimlarinin-ihale-yapilmaksizin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/602c4ee0-3d75-4cce-bbdf-c066aca0b00b/dogrudan-temin-yontemiyle-yapilan-bazi-alimlarda-piyasa-arastirmasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1e30d042-2ad4-43d9-a22e-be83cd2ec37e/derneklerle-yapilan-isbirlikleri-nedeniyle-sirketin-zarara-ugratilmasi http://kamubis.com/decisions/SayistayFinding/6a21e9af-8636-4adf-88d7-1fa0aff43bb0/fiilen-isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-mesken-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/cb1f0995-043d-4de5-b528-6b38d6adc489/atiksu-gelirlerinin-yarisinin-ileri-atiksu-aritma-tesislerinin-kurulmasi-ve-isletilmesi-icin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f3d4f737-1338-434d-a55a-6616b2a815ab/calisanlara-yapilan-ucret-odemelerinde-yonetim-kurulunun-belirledigi-artis-oranlarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/570c447c-7d78-4e6e-b879-841d0e8bea98/bazi-ihalelere-ait-teknik-sartnamelerde-belirli-bir-marka-model-veya-urune-isaret-edilmesi http://kamubis.com/decisions/SayistayFinding/63a681ae-b80d-4698-a70b-5ae95dda7a8a/bazi-ihalelerde-yuklenicinin-ihalelerden-yasaklanmasina-iliskin-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/7a78d016-f84f-4316-a7b5-6f88ff4911ac/alinan-mal-ve-hizmetlere-iliskin-faturalarin-zamaninda-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e51e68e7-a1a9-46f4-89e6-074178117ed1/vadesi-gecmis-alacaklarin-tahsilinin-yapilmamasi-ticari-borclarin-odenmesinde-gucluk-yasanmasi http://kamubis.com/decisions/SayistayFinding/352d7300-3285-44cf-a4fe-fb04f1e21e92/sozlesme-geregi-yukleniciden-tahsil-edilecek-cezalar-icin-hakedisten-kesinti-yapilmasi-yerine-sonradan-fatura-duzenlenerek-alacak-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/f5713da4-9d43-4827-ba73-5c4fd9a8b4de/vadesinde-tahsil-edilemeyen-alacaklar-icin-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/94891a82-8ce4-4e83-9887-ecb58dc77e9b/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c6a4d1d1-c6a1-4ae7-98fa-35d352ffdd20/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d2209d15-2666-40ef-b5ee-69dbf707d497/tahakkuk-eden-bazi-gelir-kalemlerinde-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/cf35084b-1e95-4545-8025-1e3c938f2993/otopark-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5fb82ca9-a8e8-4260-8cbd-552ebdbb4270/gecekondu-fonuna-ait-gelirlerin-belediyenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/aaa3c509-dde3-4a11-8fb1-cb21f7605bc1/parasal-limitler-dahilinde-yapilan-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7b36192f-b87c-4ed3-b86a-59bb71d4ab21/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/bf33d68e-dce0-4c4c-a03d-c967c2c73199/su-kayiplarinin-kontrolune-iliskin-tebligde-belirtilen-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e56140e7-b1dc-4061-8098-2158c5b3e18f/personel-giderlerinin-mevzuatta-belirlenen-sinirin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/6a9f6e7a-e8cb-4053-a8e1-9aed73b104b4/iscilerin-mevzuatta-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/47906bfe-16ed-4e44-abbf-1f2bf919c5d5/idarenin-tamamini-ilgilendiren-hizmet-alim-giderlerinin-her-ay-farkli-bir-mudurlugun-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/2a0621f3-36a7-409e-ab30-837939da5796/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/9826c3a9-ef4d-498f-a532-205be9b36d32/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/77005635-12e9-49e9-862a-1fff1b164ffa/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/55b92e5b-541c-4054-b56d-ae918e4d3acd/idare-personeline-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/ba5076d0-8e96-4f1d-936c-0eed0b84926a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aabb17fd-3a7e-443b-be92-effe0598187c/belediyenin-haczedilemeyen-gelirlerinin-ayri-hesaplarda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/87205a0c-ee12-44ef-b5b3-fda7e7556bf5/belediye-meclisince-asansor-periyodik-kontrol-ucretinin-hesaplanmasina-esas-alinacak-fiyatin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/97569578-f180-4a46-b21a-d24c3a27502b/birlestirilmis-veriler-defterinin-ilgili-usul-ve-esaslarda-belirtilen-surelerde-sayistaya-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6eb45d1f-5c37-4d6a-ae9b-e8be3d21f452/yol-yapiminda-kullanilmak-uzere-alinan-malzemelere-iliskin-yapilan-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/f0eecf27-6f0b-4307-a7b8-e68ddc69d186/turkiye-belediyeler-birligine-aktarilan-paylarin-kamu-idareleri-paylari-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/114e85f0-472f-4c75-9d7f-c83bb430e093/kalkinma-ajansi-icin-ayrilan-payin-yanlis-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/f460ba5a-98b6-4beb-857b-f1828fb9321e/belediye-tarafindan-sartli-bagis-ve-yardim-alinmis-olmasina-ragmen-ilgili-odenek-hesaplarinin-kullanilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/7bd5708d-63da-4b23-957b-780b9780013a/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/e4ee161f-a276-4f2e-9c36-41e358a87f03/abonelerden-alinan-teminat-bedellerinde-iade-asamasinda-guncelleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b64eccda-7317-45ce-918e-a9dd994fed33/idare-tarafindan-icme-ve-kullanma-suyu-tarifelerinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6d737460-2d08-4055-adcc-a89e5c2e19f7/kisilerden-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/249b26ea-37bd-42bf-bcfa-0b4a65eaa84e/kanalizasyon-ve-su-tesisleri-harcamalarina-katilma-payinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/832668f8-4f43-464a-ad3d-17c0c44f8c94/ilce-belediyeleri-adina-yapilan-evsel-kati-atik-ve-cevre-temizlik-vergisi-tahsilatlarindan-hizmet-bedeli-adi-altinda-yapilan-kesintilerin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/4bacfb20-c469-4cd9-aa65-95b3abb66a01/icme-suyu-tesislerine-iliskin-elektrik-bedellerinin-mesken-aboneligi-yerine-sanayi-aboneligi-uzerinden-fiyatlandirilmasi http://kamubis.com/decisions/SayistayFinding/0ccbb8bf-f2f7-45f2-a08e-d503aa2cf2ac/kamu-idaresinin-arsa-satislarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/72b5dbd3-e693-4e1b-af45-ddfb8d45577e/gelirlerden-takipli-alacaklar-hesabina-kayitli-alacaklar-icin-tahakkuk-eden-gecikme-zammi-ve-faizlerin-izlenmemesi http://kamubis.com/decisions/SayistayFinding/97cb91b7-d762-4a34-92fd-ec88970b274f/kisa-ve-uzun-vadeli-banka-kredileri-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0c7609fe-b250-4936-88fd-0b3d01313210/enflasyon-duzeltmesi-islemlerinin-dogru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2287647d-1368-46b4-9c74-f0a403abac9b/belediyenin-yapilandirilmis-vergi-ve-sosyal-guvenlik-borclarinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dcd1138d-880e-452a-b6b8-a86c6695c3d4/amortisman-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/8502cc3a-ae79-4523-b202-6ef6d23713a6/tahakkuk-etmis-kira-gelirlerinin-tahsilat-oraninin-dusuk-duzeyde-kalmasi http://kamubis.com/decisions/SayistayFinding/df93829d-029c-4a87-9258-f14028b4e86a/parasal-limitler-dahilinde-yapilan-alimlarda-10-sinirinin-asilmasina-ragmen-kamu-ihale-kurulundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/67dc24f4-b9d4-493d-916e-8c34cffb599f/belediye-sorumlulugundaki-atiklarin-bertarafi-veya-geri-kazaniminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/32cc54b1-783a-4c1d-bae8-bfc39aafd920/telekomunikasyon-altyapi-gecis-bedeli-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e226c7b4-a0ec-4608-a593-a2bd519204ba/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanconun-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/bffb8796-8ad3-42dd-9032-8306ae9e0ef7/mevduat-faiz-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2f840eff-e1e7-4be4-90b0-cc8f4c005787/indirilecek-katma-deger-vergisi-devreden-katma-deger-vergisi-ile-varlik-ve-gider-hesaplarinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4bd88968-2899-496e-a999-a055f684558d/mali-hukumler-iceren-yonetmelik-degisikligi-icin-sayistayin-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/38302974-395a-44ce-b07a-f56f72c69446/idarenin-gorev-alanini-ilce-duzeyinde-iki-gruba-ayirarak-farkli-su-tarifeleri-uygulamasi http://kamubis.com/decisions/SayistayFinding/22cc4df4-4d95-468f-a01e-a1644f0aadb1/vadesi-gecen-borclarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/91968e8f-0e47-427a-8d7a-716671076fdc/gecikme-zamlarinin-ilgili-oldugu-yilin-mali-tablolarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c55e3529-6f9c-4813-a7d0-3920d222e1a3/gercege-uygun-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/205c3e76-ead9-43b3-a0c2-afab1a4e2c4f/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/dfbc29f1-4376-4447-8aea-23f54bba69fb/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4be34c4d-f87e-47ab-93dc-e378fde7e909/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a6fc6ee9-c19e-4fd4-94ae-068d966b3219/belediye-meclisi-tarafindan-belediyenin-yetki-ve-sorumluluk-alanlarinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/dbb762f9-20f8-4ccf-87a7-bbe29e957960/ticari-nitelikteki-plakalarin-ihalesiz-ve-suresiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/8ea2e632-ce45-4cf4-8cdd-0245fe449409/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/928238f0-52fc-465e-99d9-095cfdef354b/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/ce5bd652-496c-4935-970e-66eda02e14e2/bazi-gelir-kalemlerinde-tahakkukun-tahsilata-donusme-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/dd2a1f32-bf7b-42d7-9e8c-7f8cd590d6dd/gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/6366e7d8-c41d-4caf-bbc7-dd505a33da84/sartnamelere-hukum-konulmak-suretiyle-idarenin-ihale-konusu-isle-ilgili-olmayan-genel-ve-surekli-ihtiyaclarinin-karsilanmasi http://kamubis.com/decisions/SayistayFinding/48410ae4-962a-4639-acbd-7b8c2cdd7357/belediyenin-ambarlarinda-yapilan-fiziki-denetimde-tasinir-islemlerine-aykiri-hususlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/fdbf9a43-8c96-4323-b26b-5edcf533c0ed/malatya-su-ve-kanalizasyon-idaresi-ve-ilce-belediyelerince-buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f4001279-1a59-4fcd-83c7-768dbbe17858/butce-ici-isletmeden-elde-edilen-gelirlerin-belediye-butcesine-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4ed3efa3-b7de-4b98-ae7a-080f7781ab49/tasinmazlara-iliskin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/98448935-497f-485c-b9f0-ed78716f7c8a/idarenin-yonetiminde-veya-kullaniminda-bulunan-tasinmazlarin-deger-tespitlerinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/196023e5-b4aa-49e3-a5ef-4ec1266b0b35/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/bd6fe196-5b0a-4ed8-9578-eb136da285c9/idare-tarafindan-odenen-ecrimisil-tazminati-odemelerine-damga-vergisi-muafiyeti-uygulanmasi http://kamubis.com/decisions/SayistayFinding/ada09d87-5d55-44eb-9c11-9d3b29980f50/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/993b28a4-0d7f-43fd-ba2c-87ba4c3ae5d1/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1560f8cb-df3f-4f32-b442-7585490005a0/buyuksehir-belediyesince-tahsil-edilen-otopark-bedelinin-haricinde-otopark-katki-payi-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/e061fdf6-4837-4e22-814c-85ec79766aba/mevzuatin-icazet-vermemesine-ragmen-muhtarliklara-nakdi-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/f949d317-85b6-4488-bc95-7f6ae75030de/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-mevzuatta-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/ac31f6bf-733d-4e27-a9a6-be1f6aadaca7/belediyeye-ait-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0219d769-ed90-48e9-9c20-92916d73d373/taksi-minibus-ve-otobus-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/fd5a4cd6-ad32-4e32-b552-6a0d4a47e7f3/personel-calistirilmasina-dayali-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/9420193a-e2c6-4405-9801-464b27bf2838/ilce-belediyesince-yapilmasi-gereken-kati-atik-toplanmasi-ve-aktarma-istasyonuna-tasinmasi-isinin-buyuksehir-belediyesi-tarafindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/3ab1a536-012c-457d-9905-5353721f2360/ilan-ve-reklam-vergilerinin-ilce-belediyelerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/82556d4c-8a96-4807-ae60-b174ccaca2df/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/65b1ba6c-d6ba-402b-901b-fabb424d2ae5/hizmet-alimi-ihalesine-ait-teknik-sartnamede-marka-belirtilmesi http://kamubis.com/decisions/SayistayFinding/04872f69-5093-4cd2-835b-5038c324fb99/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/2977e0ad-8be3-48e5-9e1f-515b75eb8ea1/profesyonel-bir-spor-kulubu-dernegine-cesitli-sekillerde-ayni-ve-nakdi-yardimlarda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/35fba3a9-4b9b-4163-8a91-bf38dafc9f67/parasal-sinirlara-tabi-mal-alimlarinda-butceye-konulan-odenegin http://kamubis.com/decisions/SayistayFinding/89a03ad5-8853-4d0b-8e5d-33182812082f/imar-kanunu-uyarinca-tespit-edilen-kacak-yapilara-iliskin-yikim-kararlarinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/b4ac9724-7055-4437-a798-92ee96b235b9/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e0c6f7f3-e5e3-4080-b88f-e8a28a4c2bf1/vadesi-gecmis-borc-sorgulamasi-kapsaminda-yapilan-kesintilerin-vergi-dairesine-odenmemesi http://kamubis.com/decisions/SayistayFinding/f46a4912-16e6-4ce8-927d-323003150659/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/93b44f4b-22d5-4fcc-8210-ff7967ca28c7/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payi-icin-belediye-meclisince-karar-alinmamasi http://kamubis.com/decisions/SayistayFinding/ffbdae0a-0d81-4531-be9f-9e0df50ea118/bir-yapim-isinde-yeni-is-kalemleri-uzerinden-imalat-yaptirmanin-olagan-bir-usul-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2be929b4-b5d1-411b-bf4c-f00c795c40eb/tahsisli-kullanilan-tasinmazlarin-ilgili-net-deger-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5c266888-6ec0-4aec-b637-3f2af92301f5/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/48636cfd-e116-4ec0-84a0-1833c1812fcb/hurdaya-ayrilan-maddi-duran-varliklarin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/6e59cc50-365c-499f-ad7e-143e47e76ecf/net-degersermaye-hesabi-altinda-borc-bakiyesi-veren-varliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/6620853e-a44e-48c8-925c-ddb1dd4b05ab/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/512059a0-259e-497a-acf5-29fd70fce6d4/mevzuatinda-ongorulen-oranda-engelli-personel-ve-sosyal-hizmet-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/e883bb86-ba1b-46e5-9db2-1195864f8e2a/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ef974f55-27fa-423c-bb30-f8cde17eab60/pazar-yeri-tahsis-ucretinin-tahsilatinda-mevzuatta-ongorulmeyen-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/0494ec60-5e11-42cb-b709-3f49286d1d61/parasal-limitlerin-altinda-kalmak-amaciyla-alimlarin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/6cbd85d5-132e-4032-bb38-55b1d8ab2a01/yat-limani-ve-kamu-idaresine-ait-kafeteryanin-isletme-haklarinin-ihaleye-cikilmadan-dogrudan-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/8b3c5592-f6fb-4363-a063-cf4ca87f5e1d/kamu-idaresi-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/5f018205-c3c4-4227-b259-186b1929f305/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f64f53f8-d84e-4de3-9829-b4bf269b8037/binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/7cd1c6df-087b-4eef-a576-40016f1f80ce/kamu-idaresi-alacaklarina-karsilik-haczedilen-varliklara-iliskin-mevzuatta-ongorulen-satis-isleminin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/a48fec10-b4ee-4cd6-96bb-945e6e0c1a71/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/ddc8fc62-68ec-414b-bb3b-239712432d4a/zamaninda-kapatilmayan-avans-ve-kredilere-gecikme-zammi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/de6e5299-2028-4903-b147-1c22413b53f6/belediye-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ce0c6ffb-1a8c-4662-86a7-3125671cd581/idareye-bagislanan-tasitlarin-iz-bedeli-ile-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/84ef846f-4b44-4d3d-94f8-1488c35f3523/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/771f9e56-8f0d-4d00-854e-93008ee008a3/sirketin-yillik-faaliyet-raporu-duzenlememesi http://kamubis.com/decisions/SayistayFinding/ed3475a2-c507-4b82-9d12-f9526f556ee1/sayistaya-gonderilmesi-gereken-verilerin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a8a5cfc4-110c-4cd6-a785-e8ff0c9fa34b/mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi-yoluyla-kamu-ihale-mevzuatinda-belirtilen-parasal-limitlerin-altinda-kalinmasi http://kamubis.com/decisions/SayistayFinding/5875fbcc-611b-4990-96d7-3016c22ea4ab/kamu-ihale-kanunu-kapsaminda-yapilmasi-gereken-alimlarin-bu-kanun-hukumleri-cercevesinde-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/e464d396-ed24-4048-89c4-c2c34b43c38f/verilen-siparis-avanslari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b7660c3d-c7e5-4a32-b272-3e9a3e8a7bb9/sirkette-ticari-bir-mal-bulunmamasina-ragmen-ticari-mallar-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3d7f6dc6-595b-47cf-8820-d3c6b76d2497/giyim-yardimlarina-iliskin-alimlarda-faturada-bulunmasi-gerekli-asgari-bilgilerin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/2486e264-bbe3-44d3-858c-de3531b4d699/giyim-yardimina-iliskin-bazi-malzemelerin-teslim-alma-ve-teslim-etme-tutanaklarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/9d52d221-9633-4665-966e-cff3cfec9b36/sosyal-guvenlik-kurumuna-fiilen-odenmeyen-sgk-primlerinin-kurum-kazancinin-tespitinde-gider-olarak-dikkate-alinmasi http://kamubis.com/decisions/SayistayFinding/629ed74e-ff8a-4364-8f25-414ee64aa998/saticilar-hesabinin-kullaniminda-tek-duzen-hesap-planina-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5c05bc33-930f-4a35-b254-d8bc183e047e/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/936274ff-d39a-4242-83b9-db3cbac1757b/idarenin-personel-yonetim-sisteminin-riskler-barindirmasi http://kamubis.com/decisions/SayistayFinding/89fa8427-89b4-4317-851f-1ab71042134a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/70be6064-d476-4921-8908-2a3d25daa3f9/su-kayiplarinin-onlenmesine-iliskin-bazi-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/d52c6bd2-618a-4b53-8ab6-f6bd663172b0/sondaj-izni-verilen-kuyulardan-yapilan-faydali-tuketim-miktarina-iliskin-denetimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a5d38ed9-7851-4c5e-bf3e-2c1582e4558d/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d2c6b1c5-bd01-4217-b6d1-2c659763e6e8/sozlesmesi-sona-eren-iscilerin-yillik-izin-surelerine-ait-izin-ucretlerinden-sigorta-primi-kesintilerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4c060fcb-f113-4b7e-ab22-502d6ed67240/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/36c15441-3f52-4fb0-b49b-aefca819f053/elektrik-enerjisi-tesvikinden-yararlanmayan-atik-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0edf528d-7848-4a08-a1d3-0a5b8fc1320f/yapim-islerinde-mevzuata-aykiri-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/3696299f-f5ba-489f-9a72-6849c79bee6c/idareye-ait-tasinmazlarin-su-ve-atik-su-aboneliklerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/3f4bd2e2-98a9-4ecc-b538-e7ae274b69ee/tarifeler-yonetmeliginde-yer-alan-proje-onay-ucretlerinin-2023-yili-su-gelir-ve-hizmet-tarifesinde-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/9ede6da1-6875-4d5b-b801-3ab06b42f455/ruhsat-tarihi-dolan-veya-fiilen-oturulmaya-baslanan-yapilarin-insaatsantiye-aboneligi-tarifesi-uzerinden-faturalandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/ec3bc02e-3352-40c0-bbdd-a3bd2dff5fe1/apart-otel-olarak-kullanilan-binalarin-konut-tarifesi-uzerinden-ucretlendirilmesi http://kamubis.com/decisions/SayistayFinding/bab4a173-86ce-4d74-8fd2-e06c2967d58b/tarifeler-ve-abone-hizmetleri-yonetmeliginde-abonelik-islemleri-belgelerine-iliskin-duzenleme-bulunmamasi http://kamubis.com/decisions/SayistayFinding/c4847a9f-9f11-4872-9248-376c309af9bb/buyuksehir-belediyesince-ilce-belediyesi-adina-otopark-hesabinin-actirilmamasi-ve-buyuksehir-belediyesi-otopark-hesabinda-toplanan-meblagin-amacinda-kullanilip-kullanilmadiginin-ilce-belediyesince-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/467c0a62-4635-4f8a-b9fa-421dca9e7c2a/elektrik-ve-dogalgaz-dagitimtedarik-sirketlerine-guvence-bedeli-odemelerinde-bulunulmasi-ve-guvence-bedeli-alim-amacinin-kamu-tuzel-kisiligi-ile-bagdasmamasi http://kamubis.com/decisions/SayistayFinding/1fdfe217-3884-4491-917a-bd1caf7cb7c0/alimlarin-bazilarinda-fatura-duzenlenmeden-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/bd3f70eb-0734-452c-813d-06abf0bb21e0/belediye-sirketine-yapilan-hakedis-odemelerinde-vergi-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/338d113c-fa5b-4b68-9237-84769ca3abdc/tasinmazlarin-ecrimisil-karsiligi-kullandirilmasinin-olagan-uygulama-haline-donusmesi http://kamubis.com/decisions/SayistayFinding/b9c9533b-95d0-43cb-8c59-2f8e094ee064/belediye-ana-hizmet-binasinin-ruhsatsiz-olmasi http://kamubis.com/decisions/SayistayFinding/19502ddb-cc29-4bec-990f-61a10cd454ea/yaklasik-maliyet-cetveli-birim-fiyatlarina-gore-yuksek-fiyat-teklif-edilen-is-kalemlerine-oncelik-verilmesi-dusuk-fiyat-teklif-edilen-is-kalemlerinde-ise-imalatlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/feef8725-88cc-4085-9964-81eec2d1661c/pazarlik-usulunun-yaygin-bir-sekilde-kullanilmasi-nedeniyle-kamu-ihale-kanununun-temel-ilkelerine-uygun-davranilmamasi http://kamubis.com/decisions/SayistayFinding/9ac4f25d-d40e-46bb-b910-a41ab6dfbb77/yol-uzeri-otopark-isletmeciligi-yapan-belediye-sirketinden-ecrimisil-alinmamasi-ve-sirketin-bu-faaliyetine-son-verilmemesi http://kamubis.com/decisions/SayistayFinding/5bae14f7-3d4a-4432-a060-c9d4c1843a1c/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kurumlara-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/9b836f90-f62a-4c16-b24e-5c95d674a551/idarenin-banka-hesaplarina-haciz-konulmasi-nedeniyle-mevduatin-degerlendirilememesi http://kamubis.com/decisions/SayistayFinding/45d86a82-ff05-43bc-b839-64acf06f8ea3/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/dc16cf59-e8d3-4fda-85ac-fada1b593afd/kamu-ihale-kanununun-21f-ve-22d-maddelerindeki-parasal-limitler-dahilinde-yapilan-mal-alimlarinda-kamu-ihale-kurumundan-uygun-gorus-alinmadan-butce-odeneginin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/1a30f95f-88e2-43d9-b918-b14a5396a9a4/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/07c2c689-34c8-4f28-b919-120c8d3a14cc/idareden-kaynaklanan-nedenlerle-yatirim-projelerinin-zamaninda-tamamlanamamasi http://kamubis.com/decisions/SayistayFinding/53cabb0b-80a7-4307-b480-d4a85672b599/vergi-borclarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/426190b8-9ce9-43ed-ab09-a2a54e81857f/gecekondu-fonu-icin-ayri-bir-banka-hesabi-acilmamasi-dolayisiyla-ilgili-tutarlarin-amaci-disinda-kullanilasi http://kamubis.com/decisions/SayistayFinding/c5c2b730-1c49-4d9d-95f6-94a42b62731e/imar-programlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/b0dabdc7-e19c-480f-bb69-a4b856d70b42/mevzuata-aykiri-arac-kiralama-hizmeti-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/91df2aa1-c2e9-45a0-be7d-82110f006017/baska-idarelere-yapilan-gecici-sureli-tasit-tahsislerinde-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/cd9215c3-a37d-4f06-bd59-df01a17a5118/tasarruf-tedbirleri-kapsaminda-azaltilmasi-gereken-kiralik-arac-sayisinin-azaltilmamasi http://kamubis.com/decisions/SayistayFinding/dea893f4-56e1-43eb-b11c-c246e195e7c9/indirilecek-katma-deger-vergisine-tabi-olan-bazi-mal-ve-hizmetlere-iliskin-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/af5fd35a-a3d0-4922-9324-daa983746552/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/e133fddd-53eb-4819-9f81-8f1ecba9afb6/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/492b9ad7-3107-4bef-9556-e3881b2b2c31/personel-calistirilmasina-dayali-hizmet-kapsaminda-yardimci-isler-disinda-memur-kadrosunda-calistirilmasi-gereken-personelin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/0a6b980f-646f-4271-9116-38147bd0cc48/icme-sularindaki-kayip-oranlarinin-yasal-sinirlara-indirilememesi http://kamubis.com/decisions/SayistayFinding/f2dc869b-187e-4331-9e0e-708f075951eb/gecikme-zamlarinin-ilgili-oldugu-yilin-mali-tablolarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2e060fab-f77d-4701-bb83-a7366fb8ea1b/vadesi-gecen-borclarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8e668167-86d8-480c-8001-ca1dc73540be/istisna-kapsaminda-yapilan-mal-ve-hizmet-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1b26049d-b2b7-48f8-8cf1-5e7c1bc9fac9/istisna-kapsaminda-yapilacak-alimlar-icin-usul-ve-esaslarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/c62b40e6-d059-4d37-adfc-f2893598838b/istisna-kapsaminda-olmayan-mal-aliminin-ihalesiz-olarak-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/db80ce99-fa85-4857-9711-27fb7916c6fb/destek-hizmetleri-mudurlugunce-gerceklestirilen-kultur-gezileri-ve-diger-ihtiyaclar-icin-otobus-kiralama-islerinde-isin-gerceklestigini-gosterir-belge-ve-kayitlarin-olmamasi http://kamubis.com/decisions/SayistayFinding/d9d555f3-4180-4590-b26f-3cab1d8a381d/belediye-tarafindan-kiraci-isgalci-ve-hizmet-sunucusu-olanlara-ara-suzme-sayac-marifetiyle-su-ve-elektrik-tedarik-edilmesi http://kamubis.com/decisions/SayistayFinding/0385de02-7bb4-4d62-aabc-1621e5f04467/yapilandirilmis-vergi-borcu-nedeniyle-tahakkuk-eden-yi-ufe-ve-vade-farki-tutarinin-tahakkuk-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/507ff91a-95cf-495e-8354-26dd881816f9/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/414d11bc-06bb-4e59-b12f-ba03c6e0ed1a/idarenin-personel-yonetim-sisteminin-bazi-riskler-barindirmasi http://kamubis.com/decisions/SayistayFinding/791de57c-b9fa-4828-b840-b223ee011027/toplu-tasima-hizmetlerine-iliskin-sorumlulugun-buyuksehir-belediyelerine-gectigi-2014-yilindan-once-verilen-suresiz-hatplaka-izinlerinin-yururlukteki-mevzuat-hukumlerinin-uygulanmasini-olumsuz-etkilemesi http://kamubis.com/decisions/SayistayFinding/f5634348-9089-4816-b95f-b235042645df/kocarli-ve-incirliova-ilce-belediyelerinin-evsel-nitelikteki-kati-atiklari-bertaraf-tesisine-getirmemesi http://kamubis.com/decisions/SayistayFinding/09f8899c-4791-45f3-8444-68c716f6415b/dogrudan-temin-usuluyle-yapilan-alimlarinda-hatali-uygulamalara-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/df642385-36fb-4ab7-9dc1-7f3957779fcd/aski-kurumu-altyapi-yuklenicilerinden-buyuksehir-belediyesi-gelir-ucret-tarifesinde-belirtilen-altyapi-hizmet-ve-harc-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d9d47df6-d709-4794-b525-d65e85d131d9/dogal-yasam-parki-peyzaj-ve-cevre-duzenleme-yapim-isinin-birim-fiyat-teklif-usulu-olarak-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/e914a8b4-0d14-40f6-af06-7da441c2b8ec/yeni-birim-fiyat-tespitinde-kullanilan-rayicler-icin-ticaret-veveya-sanayi-odasindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/a19b7056-25cf-4bf3-8afb-c348fef4c026/yapim-islerinde-revize-birim-fiyat-uygulamasina-iliskin-hukumlerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/73db281f-42d0-425e-a230-6c56e69b65d2/yapim-isi-ihalelerinde-kesin-proje-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/d32fe294-73af-43b9-b436-87f9c0a81a4e/fiyat-disi-unsur-uygulamasinin-ekonomik-olmayan-ve-mevzuata-aykiri-sonuclara-neden-olmasi http://kamubis.com/decisions/SayistayFinding/fb05c41a-b458-4588-9c90-34cd063d0df4/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1f9891cf-cb80-47e7-add4-4d9c17f76e43/tasinmaz-form-ve-icmal-cetvellerinin-tam-ve-dogru-bir-sekilde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/5127b945-5b62-45c1-b524-75365f15ea7d/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/7c164600-6d43-4f7a-8f56-07aeaec080e1/belediye-sirketlerine-belirli-bir-bedel-karsiliginda-isletme-hakki-devredilen-yerlerden-tahsilat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d0af7ff4-5985-4e0e-a71d-6b6b32be5cbd/tekstil-park-icerisinde-restoran-olarak-kiraya-verilen-eski-fabrika-binasinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/72fe84c0-2c78-43bb-a7cd-4e5630e6e206/imar-plani-degisikliklerinde-kamu-yarari-gerekcesinin-meclis-kararinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/603227f3-0be4-4868-bf36-40cea92a8538/imar-denetim-yetkisinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b5e17f49-2148-4f0d-988f-089b2f7aeca0/sayistay-ilamlarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/d602efc8-dde8-43d6-925b-e94a1f5cf9ae/yapim-islerinde-kamu-ihale-sozlesmeleri-kanunu-hukumleri-gozetilmeden-idare-butcesinden-bina-bakim-onarimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/2fe93991-3312-4390-860a-3e20fe123549/yapim-islerinde-idarenin-onayi-olmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/b892f6ef-b1c9-4a31-8858-a4dc2616fa5f/elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/00b52504-0696-4725-bcfa-d9a752e26985/karayollari-motorlu-araclar-zorunlu-mali-sorumluluk-sigortasi-hizmet-aliminin-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/e4190301-b023-4308-a4c3-3c7bb5e118a3/dogrudan-temin-yontemi-ile-yapilan-alimlarda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/788d5654-8f64-43b0-bb63-24f2a641b278/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/4112470c-6fb4-42b1-9164-e42b387d94ca/arac-kiralamalarina-iliskin-hizmet-alimlarinda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/de89ce1d-2228-425a-9249-26cd2f181ee6/bazi-ihalelerde-sosyal-guvenlik-kurumuna-bildirim-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9b49ca56-357b-4ad7-b5e2-fb6ee5ef4447/sosyal-guvenlik-kurumu-baskanligindan-bir-yil-sureli-kiralanan-arazi-uzerine-veterinerlik-hizmet-binasi-insa-edilmesi http://kamubis.com/decisions/SayistayFinding/73c70964-e5db-4f02-ba81-2c6501530f1e/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2b223ae3-de1e-4a7d-a01d-e538ba573057/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/7edf55bd-702e-4613-a7d7-396a79fe3bbd/borclu-abonelerle-ilgili-luleburgaz-belediyesi-su-hizmetlerini-yurutme-usullerini-belirleme-ve-tarifeler-yonetmeliginin-uygulanmamasi-nedeniyle-kurum-alacaklarinin-tahsilinin-zorlasmasi http://kamubis.com/decisions/SayistayFinding/38f02ade-1f04-450b-95a1-3536efd33f06/belediye-arazilerinden-elde-edilen-urunlerin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/40832241-0896-45e1-901f-83a6fc367d79/kirasini-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmeyerek-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5921ed99-4f25-4878-9f8a-e6e54d786af1/amortisman-defterinin-tutulmamasi-ve-amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/5fd0998c-f1c3-4fa0-b015-4d55063bfea5/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5fbe39b1-694f-4dbc-be30-e73ac8e38291/ulusal-bayramlarda-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/6890e2e9-e0cd-45c0-896e-56a260ac308f/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/e96dbebb-8ce6-4a07-94b8-25831cb87f4c/mevzuati-geregi-hayvan-bakimevleri-kurmak-ve-rehabilitasyon-islemlerini-gerceklestirmek-icin-ayrilmasi-gereken-paylarin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/88d37de0-57b5-4718-aa30-a381e659cc30/kadinlar-icin-acilmasi-zorunlu-olan-konukevinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/e2b83ab5-f2cf-4f09-8215-2c904c41c8ef/toplu-tasima-hakkinin-suresiz-olarak-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e8e07709-0f92-48de-a53f-5289a9517040/kiraya-verilen-tasinmazlarin-sartname-ve-sozlesmelerinde-belirtilmesine-ragmen-sigorta-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/fc07ebae-9b1b-4e4a-bef5-fcfb48279560/kira-sureleri-sona-eren-bazi-tasinmazlarin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/90dd0716-b158-4a99-b475-19b80d363133/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/4a29bb46-5aae-4c48-8efd-8b6df707b348/hakedislerden-asgari-ucret-destek-tutari-kesilmemesi http://kamubis.com/decisions/SayistayFinding/511ea4d8-7728-4854-a69c-bd1eff1435e5/ihale-usulleri-ile-temin-edilmesi-gereken-ihtiyaclarin-dogrudan-temin-ile-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/6e390cbf-f40e-4329-86f1-b134b10488fc/fiyat-farki-verilen-yapim-islerinde-all-risk-sigorta-policelerinin-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/76d34469-ccbf-42f8-9216-98123c576b5a/belediyeye-ait-bazi-yapilarin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/b3b3d103-5a7f-41e0-a42d-2425bc795ba6/bedelsiz-devredilen-tasinmazlar-icin-tapu-kutugune-serh-konulmamasi http://kamubis.com/decisions/SayistayFinding/1751f9ac-512c-4c01-a5f8-3debf6339119/sonraki-yillara-iliskin-olarak-yapilan-harcamalarin-cari-yil-icerisinde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b057ceb7-d114-4538-bc9f-6f35b2d25d04/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/267f7574-691c-40c4-9348-f20cd7e8824f/pesin-odenen-kira-bedellerinin-vadesine-gore-gelecek-aylara-ait-giderler-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/817e24dc-1b7a-4b28-b0c8-f3e27d3e326c/kurum-lehine-hukmedilen-kesinlesmemis-avukatlik-vekalet-ucretleri-ile-kesinlesmis-ve-tahsil-edilmemis-avukatlik-vekalet-ucretlerinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/726dd53b-8729-41ca-a53c-363844762d8f/ilk-madde-ve-malzemelerin-giderlestirilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3e02d55b-d2c3-4958-a21d-e57221031fdc/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e7aa210b-5e12-45f5-8e7d-d8f733f086f2/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f715570e-4e72-43bd-9ef8-201cb73acfb5/ticari-faaliyet-kapsaminda-yapilan-mal-ve-hizmet-alimlarinda-katma-deger-vergisinin-indirim-konusu-yapilmamasi http://kamubis.com/decisions/SayistayFinding/efd42fc6-75b6-4f40-aadb-12c1277effe5/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/433cf9b1-0f48-419a-b8d3-d6ac701bc7df/belediye-ile-ilgili-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesinin-suresinin-belirlenmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f32954bf-a4d6-4cf6-bbad-01bb4a3b5992/genel-hizmet-alanlarinin-iz-bedeli-ile-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4b8377c6-4b82-4fb0-a663-45c2ce790ade/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7cb0c89d-0c41-48fd-8b1a-22e600a84dd2/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/6bd3dc72-2cd6-4cc5-91e7-5182be45e01a/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/fa094d18-2c48-497d-bb32-772da3996872/yevmiye-defterinde-gecmise-yonelik-degisiklik-yapilmasi http://kamubis.com/decisions/SayistayFinding/ea09223a-e811-4a8a-bb95-af279308fcdc/banka-kredileri-hesaplarina-iliskin-donem-sonu-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/9223a8bf-e8a3-45ee-aa2b-ff27736b54ba/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fb9b67af-f359-46c7-9c4d-0db185c8b1e7/belediyenin-sahibi-oldugu-sirketteki-sermayesinin-muhasebe-kayitlarinda-gercek-degeri-ile-yer-almamasi http://kamubis.com/decisions/SayistayFinding/8ab58ba6-8f30-40c3-966d-ba145d2df908/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/3e1461bc-f668-47ed-8a12-1a6cb75c37b0/personel-calistirilmasina-dayali-hizmet-alim-isi-niteliginde-isler-icin-idare-ile-personel-sirketi-arasinda-sozlesme-imzalanmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/a45415f0-763a-48d0-8473-bba28329358d/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e7fcc327-9969-4d0c-88dc-b82a2bffb940/hayvan-bakimevleri-kurulmasina-yonelik-olarak-belediyenin-ilgili-yil-butcesinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/493830c0-90eb-48b0-a519-1595a5143263/belediyenin-ambalaj-atiklarinin-toplanmasina-iliskin-imtiyaz-hakkinin-ihalesiz-ve-bedelsiz-olarak-bir-firmaya-devredilmesi http://kamubis.com/decisions/SayistayFinding/bf95a84d-5655-4db4-b5a8-2efa48b0dcf8/diger-faaliyet-alacaklari-hesabinin-yil-icinde-alacak-bakiyesi-vermesi http://kamubis.com/decisions/SayistayFinding/438024f9-36a8-46bf-bd61-296298cc73e7/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b4e1d5c1-5ce9-4a6c-81f3-ab84637949c1/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/83891e91-0a02-449e-9e1b-a4a021eff502/nakit-olarak-yapilan-tahsilatlarin-muhasebelestirilmesinde-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ed4cb6d6-57d7-4be3-8735-083265b963d0/satisi-yapilan-tasinmazlarin-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/3d81de93-49bd-4b1a-9c12-c2d95526e639/indirilecek-katma-deger-vergisi-devreden-katma-deger-vergisi-ile-varlik-ve-gider-hesaplarinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1e70a99f-215d-4c3e-b38c-962f5dc5555c/belediyenin-mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7c76a588-dbd4-4960-b0ac-7a80f89a6e8d/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c151d577-42eb-4646-884f-de4c85b1d38d/varliklara-iliskin-amortisman-ayirma-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b065ba59-fb87-41e0-8828-1a3ec9f29768/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7c592c3f-8110-4d1e-9381-de3b62e8d9c7/ilk-madde-ve-malzemelerin-alindiginda-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/cff4396d-7a98-4222-aa9e-0c0a74b5835f/yatirim-harcamalarinda-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0c500a19-e68d-4bda-87e9-c4532f3c865b/hafriyat-sahalarinin-isletilmesi-isinin-mevzuata-aykiri-olarak-spor-kulubune-devredilmesi http://kamubis.com/decisions/SayistayFinding/c341379e-6a27-45c1-9efb-b9bfcf0c2836/kacak-yapilasma-olan-alanlar-icin-gerekli-islemlerin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/f82fe8ce-2b73-4cdb-a37a-3b37edfd8dc1/imar-plani-degisikligine-iliskin-deger-artisi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/113db6cc-a63a-4e2b-8f42-fa7f0d45185d/derneklere-otobus-kiralanmasi-ve-kahvalti-kumanya-ve-benzeri-hizmetlerin-verilmesi http://kamubis.com/decisions/SayistayFinding/ac5dddc6-8537-44c2-ae7d-aba832a9a02e/parasal-limitler-dahilinde-yapilan-mal-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/5b3a77a8-b34a-496b-9295-81317f525089/hayvanlari-koruma-kanunu-geregince-kurulmasi-gereken-hayvan-bakimevlerinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/a8fde4cc-d164-4fe3-9c0d-388aa7bdcb4c/atik-elektrikli-ve-elektronik-esyalarin-kontrolu-ile-ilgili-yukumluluklerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/6685ab9c-0d89-44f6-9aa3-096cfe7f217d/kaymakamlik-lojmaninin-ihtiyaci-olan-demirbas-ve-malzemenin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/d7003d74-2cd7-4ea8-8407-35bc7533f068/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9f3ea324-856e-439b-a92e-7525adb2bb44/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2e69ea9a-3e60-494c-9647-b3505e437409/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/788ca570-15a4-441a-bdd3-0b914ee74cf0/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/362fb66f-e4ea-4d0c-85c3-83ca39bc021c/mevzuatin-icazet-vermemesine-ragmen-muhtarliklarda-belediye-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/34d03504-8dfd-4522-b33a-ed3c06739a8a/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/38bf2fca-7fd1-41db-bd38-23cbe4510e18/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/c262fb8f-eb5e-4dac-9de1-108b314c12e1/hayvan-bakimevlerinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/cfe3ba1b-11dc-4a31-99b2-127ca4b1952c/meclis-karari-olmadan-asansor-periyodik-kontrol-ucretlerinin-taban-tutar-uzerinden-protokole-baglanmasi-ve-kontrol-sonuclarinin-girilecegi-veri-tabaninin-idareye-acilmamasi http://kamubis.com/decisions/SayistayFinding/b7a9e5eb-d21e-48e4-8962-a8379fe4643d/sosyal-denge-tazminati-sozlesmesine-sozlesme-konusu-olmayan-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/185d8d29-3caf-419d-817a-84e7e2aad7b6/performans-kriterleri-belirlenmeden-kurum-personeline-ikramiye-odenmesi http://kamubis.com/decisions/SayistayFinding/a3772d75-74ca-4dcf-a238-42432130ec34/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/df653891-afcb-42cf-9861-749ceaf06846/indirimli-emlak-vergisinden-yararlanan-aktif-sigortali-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6e79ce66-454a-4e4a-a2d8-5303c7c863b2/yapi-kayit-belgesi-alan-bazi-bina-sahiplerinin-arazi-vergisi-odemeye-devam-etmesi http://kamubis.com/decisions/SayistayFinding/b75f4e84-fe6d-4705-9e1a-ce829bfb6d48/yapi-kayit-belgesi-sahiplerinin-emlak-vergisi-mukellefiyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5e1f46d7-a242-414f-93f2-d09be3970ee5/isyeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/5baea74c-95af-4bf2-8399-ccd26e1da4c2/cevre-temizlik-vergisi-bina-gruplarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7c912541-7333-42ba-846e-bd531caed70e/isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/7314594a-cc3a-4c20-825c-ba0a28d12f1e/imar-para-cezasinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/aa3126eb-97d8-48b8-b1b2-e3a82cee14c1/birim-fiyat-teklif-cetveli-ve-yaklasik-maliyet-belirlenirken-is-kalemleri-ve-imalat-miktarlarinin-dogru-tespit-edilmemesi-nedeniyle-rekabet-ilkesinin-saglanamamasi http://kamubis.com/decisions/SayistayFinding/92f943bb-4f86-416b-9bd4-243a82e9a0a4/gecici-hakedislerde-metrajlarin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/668e56a2-16b9-4a2e-9706-00af891fac37/belediye-sinirlari-icindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/73c9fe66-2982-4909-8962-acd0b97220d5/tasinmazlarin-kira-surelerinin-encumen-karariyla-uzatilmasi http://kamubis.com/decisions/SayistayFinding/fe5880cc-30b5-4064-b489-75ca393033a2/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerini-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3ebed8dc-4f1f-4888-8851-a926413ff960/dolgu-alanlari-icin-belirlenen-imar-emsaline-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8f055e9b-8ede-4cff-95b0-ec0f3acef1f6/dogrudan-temin-yontemi-ile-yapilan-alimlara-iliskin-fiyat-arastirmalarinda-mal-ve-hizmet-alimlarina-ait-niteliklerin-yeterince-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/73359e40-7f86-4adb-b82a-1a17cd85112a/henuz-kullanilmamis-sarf-malzemeleri-ile-bazi-demirbas-niteligindeki-tasinirlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/8468f8c2-167d-464b-bf57-cf3eba32ff42/ticari-nitelikteki-plakalarin-ihalesiz-ve-suresiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/413b7538-7327-4c64-88bc-7c7e1389ff5c/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilacak-binalardan-teknik-altyapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/d42dc0b9-57a1-4614-987f-f66e9508c46b/mevzuatinda-ongorulen-oranda-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/e95a83cd-2de5-4b4d-a911-e52cfcd20940/bazi-personelin-tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/bb1729c7-a298-4530-ba49-e3aef9ee29ab/mimarlik-hizmet-alimlarinin-haklar-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/512bff50-35d6-4d83-8e99-e9d0afbc0a33/yeni-fiyat-tespitinde-sanayi-ticaret-odasina-onaylattirilmadan-proforma-fatura-ile-yeni-birim-fiyat-yapilmasi http://kamubis.com/decisions/SayistayFinding/2fca5500-0bc1-4ec4-8d9e-e0501c7472fc/yapim-isinde-gecici-kabul-eksikliklerinin-fiyatlandirilmamasi-ve-sozlesme-bedelinine-oranla-ulastigi-yuzde-duzeyinin-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/25e3b56a-6cf3-40a1-89e9-d15c7362fd81/sure-uzatimi-verilen-yapim-isinde-revize-is-programinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/484a7846-3b8e-4ad5-8a97-19beafcb9952/sayistaya-gonderilecek-verilerde-gecikme-yasanmasi http://kamubis.com/decisions/SayistayFinding/2e04f23f-8202-414b-a526-0e78501d32eb/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/084dedfd-04cc-436e-8f52-bc8da3b2d6a7/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/b2709c3d-f8b5-4d81-b90d-6b4d45e0f85e/mal-hizmet-ve-yapim-islerine-iliskin-bazi-alimlarin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/3f7ea49f-14f0-4f10-b575-7fb9d4fe5d3c/imar-programlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/0e2191bb-267d-4729-81ee-b00562229512/imar-kanunu-uyarinca-alinan-otopark-bedellerinin-mevzuata-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b3f7adc5-1659-4a99-a355-1e9ce3fecc2b/ihale-edilen-bazi-yapim-islerinde-sure-uzatimi-verilen-hallerde-all-risk-sigorta-suresinin-geriye-donuk-olarak-uzatilmasi http://kamubis.com/decisions/SayistayFinding/54cec207-fcd6-43bd-ad70-3a17d07e6105/idarenin-elektrik-enerjisi-alimlarinin-ihale-veya-piyasa-arastirmasina-dayali-olarak-dogrudan-temin-ile-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ebb8af08-0518-4f5e-9eae-7c7175f6fb12/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0d65b8cf-004d-468c-8aa0-6307597e9789/ecrimisil-bedellerinin-mevzuata-uygun-olarak-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/79d9e9ab-90c7-41e4-9d86-c0296277b687/elektrik-enerjisi-tedarik-eden-sirketlerin-elektrik-tuketim-vergisi-beyannamelerinde-gelir-kaybi-riski-bulunmasi http://kamubis.com/decisions/SayistayFinding/17e1b4ac-e662-424c-92b0-6aa6342f7c0f/elektrik-enerjisi-alimlarinda-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/7bbf3565-3f1a-43a3-8bab-7aeebd40568f/belediyenin-sorumlulugundaki-toptanci-halinde-hal-mevzuatina-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ca030bfa-8c05-4766-afa1-c795d98a9233/belediye-tarafindan-butce-ici-isletme-olarak-kurulan-isletmeye-kurumlar-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/2cb0d027-bc94-4ee6-baad-d3b26c25b1b9/belediye-sinirlari-dahilinde-halk-otobusu-plakalarinin-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/fa1deb69-bb3c-4c67-ae19-b6590b437f13/belediye-itfaiye-yonetmeligine-gore-bulundurulmasi-gereken-araclarin-belediyede-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/acd6b23f-c0d8-4967-8538-b943edcc145a/idare-adina-tapuda-kayitli-tasinmazlarin-fiili-envanter-islemlerinin-tamamlanmamasi-ve-bazi-tasinmazlarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/65baa9d8-8c31-47e8-b6c3-0bb13561e4f5/tanitici-levha-yazi-ve-resim-gibi-ilan-ve-reklamlarla-ilgili-ilan-ve-reklam-vergisi-tahakkukunun-gerektigi-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f1c5d6f3-dd4e-4406-b4bf-a8493b31a99f/atiksu-gelirlerinin-atiksu-ile-ilgili-hizmetlerin-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/94bd639c-ea3f-44ad-a1ac-724cd82a3338/atik-su-aritma-tesislerinde-kullanilan-elektrik-enerjisine-iliskin-tesvikten-yararlanilamamasi http://kamubis.com/decisions/SayistayFinding/4390f375-c435-4306-983d-16c3f5fab8f0/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-usak-il-ozel-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e24c7e70-9dc8-4e62-8f8e-7929dd72da47/duran-varliklar-amortisman-defterinin-bazi-maddi-varliklar-icin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/2d88fc50-31db-4d20-b96c-0139aae0a5ca/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/9f1f5d98-5d79-4340-99bd-fdf6e9afadb0/birikmis-amortisman-tutarlarinin-duran-varligin-kayitli-degerinden-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/19b7bf54-753f-4ab9-906f-c7189fbe89a1/tanitici-levhalarda-yer-alan-ilan-ve-reklamlarla-ilgili-ilan-ve-reklam-vergisi-tahakkuktahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/12ac3017-ba58-4f0b-9464-30d7181a387f/kidem-tazminati-karsilik-tutarlarinin-mevcut-durumla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/123c72c3-14fb-4435-b629-e0dde75a7638/degerleme-yapilmasi-gereken-bazi-hesaplarin-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5888743c-2195-429d-a841-3c8ca0e563f4/belediye-tarafindan-satin-alinan-bazi-tasinirlarin-ilk-madde-ve-malzemeler-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/4f3001cf-b8a3-44eb-ab59-5969dd1aa121/banka-kredilerine-ait-faiz-tahakkuk-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/61bbaf51-907e-494f-ae46-c1f7b892b1c4/yapilan-alimlarinda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-bu-amacla-butceye-konulan-odenegin-yuzde-on-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/fe16ec07-722b-460b-8aea-2bfe974869ce/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9dec4cad-ebd4-4942-8aa8-b831c1292340/su-tesisleri-ve-kanalizasyon-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bffe824c-1103-490e-87f9-bb1868ae39de/mali-tablolarin-idarenin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/d00179a5-53c9-4dd6-b4d2-c1b928ec32d7/donusum-projesi-uygulama-esaslarina-dair-meclis-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/0165b438-ea27-4cfd-95e2-a5e05c22441b/yaklasik-maliyetin-ustunde-teklif-gelen-ihalelerin-dogrudan-iptal-edilmesi http://kamubis.com/decisions/SayistayFinding/4d06ae67-09c4-4710-a599-63337d57d65d/harc-konusu-olan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/282a1c4a-8e27-47f8-8f4b-d0a0ab8615c9/idarenin-otopark-yonetmeligi-hukumleri-geregince-yukumlu-ve-sorumlu-oldugu-bazi-is-ve-islemleri-yapmamasi http://kamubis.com/decisions/SayistayFinding/d3baddff-b4b1-46e8-9506-fff3505cf500/hayvan-bakim-evleri-kurmak-ve-rehabilitasyon-islemlerini-gerceklestirebilmek-icin-mevzuat-geregi-olan-kaynagin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f5a14a40-50eb-4095-8a6a-42e223f4c7b9/gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/6a650522-2350-4614-bc5e-ab54770ccc5d/sirket-personeli-dahil-yillik-toplam-personel-giderlerinin-mevzuatta-belirlenen-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/f7342110-a6ed-4642-b2ba-d25ffdbb6a6c/tasinir-yonetim-hesabinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/6b9616c4-a69e-45dd-985d-775ff567c9c5/muhasebe-kayitlarinin-bos-birakilmasi-ve-geriye-donuk-olarak-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/788ff294-cff0-4563-8bc2-05fc49fe0d18/tasinmaz-kayit-ve-yonetiminin-ilgili-mevzuata-uygun-sekilde-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/47127e94-3a0f-431e-b1de-5be96ee40e88/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2bfe9607-eedb-4928-b7bd-cfeb5aec7d4d/kidem-tazminati-odemelerinin-ve-karsiliklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a4e1bbf0-ea7e-449e-b595-b406d3ab59d1/ilk-madde-ve-malzemeler-hesabina-kaydedilen-tutarlarin-tuketildigi-halde-kayitlardan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/8549938c-82d3-468f-8579-bcb822e8260d/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/78151709-51ff-4c30-b235-19ec30fc87b8/tasinmaz-kira-bedellerinin-emsal-kira-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/39b67355-52b6-4cf2-b661-2e8a1bb70bbb/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/5fcb3e0a-ffa9-4724-80fd-3cc482d3f0d4/kredi-karti-ile-yapilan-tahsilatlarin-yasal-suresi-icerisinde-sirketin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a770e4d6-3cd0-41fc-992e-7642a431aa93/sirket-ticari-hayatinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/52cd573e-fa61-40d4-a086-8326f9b97f48/cevre-hizmet-birimi-olusturulmamasi-nedeniyle-bu-hizmetin-danismanlik-hizmet-alimi-seklinde-yapilmasi http://kamubis.com/decisions/SayistayFinding/615991fd-3f2f-4799-8dfe-93cb65158cbd/veteriner-tibbi-urunlerini-tedarik-eden-yuklenicinin-gereken-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/ec4e0bdc-5089-44f4-8722-a2721f337b36/toptanci-halinden-satin-alinmayan-veya-toptanci-haline-bildirilmeyen-mallari-tasiyan-veya-depolayanlara-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/ca0439eb-19fb-4f62-adf1-38bae7c8fafd/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi-ile-kanuna-uygun-olmayan-hukmun-konulmasi http://kamubis.com/decisions/SayistayFinding/1bc9100e-af52-4af5-a1d6-262df1441188/servis-tasimaciligi-calisma-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/88ba311f-1889-4b15-8a73-f44ebd819109/parkomat-yerlerinin-kira-suresinin-uzatilmasi-ile-kiralamaya-iliskin-sartnamede-belirsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/ef72629a-c828-4b90-9f19-9e7a7112ce21/ortak-hizmet-protokolunun-kanuna-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/1d192fd2-2b80-4b80-911e-1f59755736a4/imara-aykiri-yapilarla-ilgili-yikim-surecinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/bd461121-e696-4fbe-98b5-cd11413f6db0/idare-adina-tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/505d91e8-d3e3-40ba-b0e1-46db6e3b023a/hal-isletmelerinde-ayni-kisilere-birden-fazla-isyerinin-verilmesi http://kamubis.com/decisions/SayistayFinding/18f41175-72b0-4369-b6b9-f07b1863c8f7/halk-otobusu-hatlarinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/c17dcac3-5333-4e31-9092-1e5bf2885bcc/pazar-yeri-tahsis-ucretinin-tahsilatinda-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/238eacfc-8da0-44ed-8255-3473cfdb66d4/dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/deb93ff8-bd17-4ae4-809c-91abe3926237/teknik-personel-bildirimlerinde-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bb88181d-057f-480d-b9ea-4e028d6783e7/tasinmaz-kiralama-ihalelerinde-temel-ilkelere-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8cf9a945-3c0f-4c75-b3ed-1e884cc46da3/telekomunikasyon-alt-yapi-ve-sebekeleri-uzerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b03f7e54-edf6-4d63-a5dd-7354d0e74bf7/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/93dee136-f974-42c8-91a5-550890282767/tasinmazlarin-rayic-degerlerinin-tespit-edilmemesi-ve-yonetmelikte-belirlenen-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/f7745c02-b49d-4be5-a4c3-4a462fe7389d/yapim-islerinde-uygulama-projesi-veya-kesin-proje-hazirlama-zorunluluguna-uymadan-on-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/d55db985-d9a6-4dcd-8ade-f150b11e2e61/yapim-isi-kapsaminda-personel-calistirilmasina-dayali-hizmet-alimi-sonucunu-doguracak-sekilde-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/4be6894e-600f-4d45-bf24-c2711e9a389c/yapim-isi-ihalelerinde-is-sagligi-ve-guvenligine-dair-gorevlendirmelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ace95844-af41-40ff-9952-aa0cb394ee37/yapim-isi-ihalelerinde-all-risk-butun-riskler-sigorta-bedelinin-fiyat-farki-odenen-durumlarda-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/b2e36a5d-8d96-4e6c-ac61-970439c9d574/yaklasik-maliyet-hesabina-esas-is-miktarlarinin-tespitinin-mevzuatta-ongorulen-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/28a64fbb-2889-4dcf-9661-5a9174a51476/vadesi-gecmis-vergi-borcu-durumunu-gosterir-belge-aranmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/7712b28e-7fb9-425b-91bc-ac2f766db671/toptanci-hal-rusumlarinin-mevzuata-uygun-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/8f60740a-1451-4020-bfdf-b361fcf1208c/ticari-nitelikteki-plakalarin-ihalesiz-ve-suresiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/bc55ad0a-e1c3-409e-9244-a55dc3f69f05/ticari-hatli-araclarin-bazilarindan-yonetmelik-ve-belediye-meclisi-tarafindan-belirlenen-ucretlerin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/cce37b2b-0715-450f-a41e-895f0a8c5cce/tasinmaz-kiralamalarinin-bir-kisminda-kira-suresi-sona-ermesine-ragmen-sure-uzatimi-yolu-ile-tasinmazlarin-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/7f70da58-d39c-4c2f-b443-2977f6714315/tasinmaz-kiralamalarinda-ve-satislarinda-ihaleye-esas-alinan-tahmin-edilen-bedelin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6e4d54d6-0930-4fed-8789-bf58e9ea11d1/tasinir-islemlerine-iliskin-mevzuatinda-belirlenen-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/392eabcf-8130-4ff8-b638-f9f741371c85/taksi-duragi-olarak-kullanilan-tasinmazlara-iliskin-ihale-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/be195bdd-65d5-4c6e-9633-ae4f871a043f/genclik-ve-spor-kulubu-dernegine-mevzuatta-belirtilen-kurallara-uyulmadan-para-aktarilmasi http://kamubis.com/decisions/SayistayFinding/803e838c-6186-423d-8a99-6a87b153451f/sosyal-guvenlik-kurumu-borc-sorgulamasi-yapilmadan-ilgililerine-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/4f0965c0-6124-4d88-b4c0-2f89697cc09b/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/c9ac9bcc-119f-43d7-bf32-91c9c45c5f28/sosyal-denge-sozlesmesine-sosyal-denge-tazminati-aidati-kesintisine-iliskin-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/18943f40-754f-4f37-bb62-739a5767ba94/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmesinin-suresiz-ve-bedelsiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/88aa885b-b0c1-4fac-9bd3-86bd8a4b7e6f/parasal-limitlerin-altinda-kalmak-amaciyla-mal-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c250d35f-8814-44c2-ae98-67505f1c7a4b/dunya-bankasindan-saglanan-kredilerin-amacina-uygun-olarak-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/db4320ba-e470-43b2-9fca-c8ee31c7ad6c/organize-sanayi-bolgesi-tarafindan-tahsil-edilen-harclardan-belediye-hesabina-yatirilmasi-gereken-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e5d50fd5-e2c2-4868-9156-04d659479f5c/muze-giris-ucretlerinden-elde-edilen-paylarin-ilce-belediyelerine-gonderilmemesi-ve-bu-paylarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f2930cb4-96ec-4b57-af4f-a280202fcc50/mevzuatta-belirlenen-sinirin-uzerinde-ve-idare-onayi-alinmaksizin-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/22732ef3-d05e-425a-ab41-babe61d2f5f0/mevzuata-aykiri-alt-yuklenici-sozlesmesi-imzalanmasi http://kamubis.com/decisions/SayistayFinding/8681ebdc-df8b-404b-b43a-c21d96742187/mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/b0e19079-f148-4c75-ab23-4d66d1fe64be/kurumun-mulkiyetindeki-tasinmazlarin-2886-sayili-devlet-ihale-kanununun-51g-maddesine-gore-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/c30b9536-ed14-4266-9414-097502f3ac7a/idarece-sosyal-yardim-kapsaminda-dagitilmak-uzere-alinan-paketlenmis-sutlerin-ihale-yapilmadan-kamu-ihale-kanununun-istisnalari-duzenleyen-hukmune-gore-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/295be118-1019-4811-84fc-49a0d7fb3baf/kamu-idaresinin-sorumlulugundaki-toptanci-halinde-ayni-kisiye-birden-fazla-is-yerinin-kiralanmasi http://kamubis.com/decisions/SayistayFinding/9e0b3246-b972-47e0-9205-fc8fbcf89d0c/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/6c4c0f30-bfd2-433a-b1b5-3d96b8017aad/is-veya-meslek-ahlakina-aykiri-faaliyetlerde-bulundugu-ispat-edilen-isteklilerle-alakali-kontrol-mekanizmalarinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/93645e47-faf4-4629-a72c-eda4dc565a3b/is-programinin-mevzuat-geregi-yapilmasi-gereken-kontrollerin-takibine-imkan-vermeyecek-sekilde-teslim-alinmasi http://kamubis.com/decisions/SayistayFinding/a58b11c2-a473-43ab-b4f5-aa4178cc258d/ilce-belediyesine-mevzuata-aykiri-borc-verilmesi-ve-bazi-ilce-belediyelerin-kuruma-olan-borclarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b5c2ba0b-43fc-4504-af0e-ebebb149f7da/ihalelerde-sirket-ortaklarinin-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b695fd5b-192a-4aa6-b2b2-87ea109f859c/ihale-sozlesmelerinde-hakedis-odeme-surelerinin-rekabeti-sinirlayacak-sekilde-cok-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/15e5b7c5-6b3a-473d-8d6b-5885d59980cf/idari-para-cezalarinin-tahsili-icin-gerekli-yasal-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0cc796bd-3b92-4efb-b4bc-801a29cf8960/karar-ilam-harci-odenmesi http://kamubis.com/decisions/SayistayFinding/cc1cb6c0-8e15-432f-88ac-c22a2201233b/idareye-ait-kultur-merkezinde-yer-alan-salon-icin-belirlenen-ucret-tarifesinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/d382f19b-d6ca-4e96-a0c3-ef6997820253/gecici-kabul-sartlarini-tasimayan-yapim-islerinde-kabulun-yapilmasi http://kamubis.com/decisions/SayistayFinding/155cf649-71d9-4989-8927-994c05421e62/fiyat-disi-unsurun-hesaplama-esaslarina-yonelik-gerekceli-aciklama-belgesi-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/b8bb13bf-f7ed-491d-9679-aa87482b0d5f/engelli-memur-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c0ed7997-7870-408b-a7a9-4e4768ec12e3/encumen-uyelerinin-mevzuata-uygun-olmayan-sekilde-gorevlendirilmesi-ve-odenek-odenmesi http://kamubis.com/decisions/SayistayFinding/fa74a60e-f6e4-4fd2-b884-e2f00c42a85f/buyuksehir-belediyesinin-kendi-sirketlerine-kredi-kullanimi-icin-kefalet-vermesi http://kamubis.com/decisions/SayistayFinding/0db296e7-e39f-431e-89df-c446959bb907/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c016d02e-3a69-487d-8eb4-03f9b9c7488b/butun-riskler-sigorta-primlerinin-odendigine-ve-sigorta-sozlesmesinin-yururlukte-olduguna-dair-sigorta-firmasindan-alinacak-belgenin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b2f417cb-dacc-4748-91f7-9d59a488794b/suresinde-kesin-kabulu-yapilmayan-yapim-islerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/61c5ee2a-c448-4b92-b560-87bd16be6ca9/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/3190b7aa-06a2-42bf-ab47-8bbb6a1d9318/belediyeye-ait-sirketlerin-yonetim-kurullarinda-mevzuata-uygun-olmayan-gorevlendirmelerin-yapilmasi-ve-bu-kisilere-huzur-hakki-odenmesi http://kamubis.com/decisions/SayistayFinding/c14503c0-1471-41f5-b695-9b766e0113ea/belediye-sinirlari-icinde-bulunan-atm-alanlarinin-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e36d7763-5157-48a5-9c35-e26e49a88f9a/anahtar-teslim-goturu-bedel-sozlesme-ile-yaptirilmasi-gereken-yapim-islerinin-birim-fiyat-sozlesme-ile-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/f10c4106-40a6-4c77-903f-b4f3cc9e3c7e/alt-yuklenicilerin-sosyal-guvenlik-kurumuna-olan-borcunun-sorgulanmamasi-ve-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c53b0ca9-04e8-48b9-a8d4-65c35aa4414d/alt-yapi-yatirim-hesabindaki-tutarlarin-cari-banka-hesaplarina-aktarilmasi http://kamubis.com/decisions/SayistayFinding/7371bd2f-9e6b-4bb2-96d1-112716ec1b36/alacak-temliknamelerinin-kabul-edilmesi-ve-odenmesinde-mevzuat-hukumlerine-uygunlugun-saglanmamasi http://kamubis.com/decisions/SayistayFinding/e105481a-8f55-4a44-8abf-91c57fe38f3d/maddi-duran-varliklarin-amortisman-islemlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/c07b298e-dc76-4ec4-80d3-f4f01108161b/tahsilatlarin-icra-yolu-ile-yapilmasi-halinde-faiz-oranin-degismesi http://kamubis.com/decisions/SayistayFinding/1c788fcc-0bc0-4252-9af5-f8e5e757d8d5/maddi-duran-varliklar-hesap-grubunun-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/74530eed-6e17-4722-ba11-77808c054b7c/yapim-islerinde-butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d23b76aa-e8f3-4fd5-982c-385f19b774c4/arac-kiralama-isinin-yakit-dahil-olarak-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/695b4571-5d5f-4da5-b67e-f6fa9f2feb39/isgal-edilen-tasinmazlarin-tahliye-islemleri-baslatilmaksizin-ecrimisil-karsiligi-kullandirilarak-ecrimisilin-olagan-gelir-yontemine-donusturulmesi http://kamubis.com/decisions/SayistayFinding/6fe56553-b641-4b3e-bb60-19f592c25fa5/buyuksehir-belediyesi-tarafindan-belediyeye-gonderilmesi-gereken-muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d412cb90-39eb-43c5-9281-a493b1e761ae/belediye-tasinmazlarinin-kiraya-verilmesi-islemlerinde-belediye-encumeni-tarafindan-yetkisi-disinda-sure-uzatim-kararlarinin-verilmesi http://kamubis.com/decisions/SayistayFinding/0ae42543-ab41-4084-a94b-87024d3638e2/belediye-alacaklarinin-zamanasimina-ugratilmasi http://kamubis.com/decisions/SayistayFinding/efb32593-270f-4363-8bb2-078980755a96/belediye-gelir-kalemlerinden-bazilarina-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/a75a1d34-2ba9-400a-9b4a-8222ec4875e6/isyeri-satislarinda-vade-farki-ve-pesinata-iliskin-ilgili-mevzuatta-ongorulen-sartlara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/0d0fa748-82e7-47bb-b600-2daea5001ec4/mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/c0bbefcc-a499-44d6-8f65-4b9bf9997e82/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/0b0575ce-afad-42a0-855f-3984553c7eec/belediye-mevduatinin-bir-kisminin-ozel-bankada-tutulmasi http://kamubis.com/decisions/SayistayFinding/140a2666-daf9-43f8-8634-3f5fc8b3c338/belediye-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9edf32cf-26ae-45bc-82a9-180c98e6de46/belediye-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/32d9fc99-933f-4777-ae2f-a525a734ead2/belediye-butce-ici-isletmesinde-gelir-getirici-islemlerde-katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c5c640fb-2699-43f8-ab41-1f821ec267a2/yapim-islerinde-butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-ve-koasurans-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c90fcbba-7823-41ac-b147-eee6fd60e05d/ayni-ihale-konusu-icinde-yer-alabilecek-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yoluyla-yapilmasi http://kamubis.com/decisions/SayistayFinding/89b88c21-620b-46ad-ac90-544b8360fc78/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5a51a8d2-03f1-470d-a049-4a70fd5946e9/belediye-tarafindan-verilen-guvence-bedellerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dbba9258-7090-4a85-8406-f547ed049c34/bazi-tasinir-mallarin-anlik-depo-durum-cetvellerinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/86f911fc-b611-435c-bbb8-e5afc5a61c04/yevmiye-defterinde-bos-yevmiye-numaralarinin-bulunmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/fce9b43c-8ef4-4e0d-8227-18b3190680e9/belediyenin-kredi-karti-ile-tahsil-ettigi-tutarlari-vadesinden-once-nakde-cevirmesi-nedeniyle-bankalara-yuksek-tutarli-komisyon-giderleri-odenmesi http://kamubis.com/decisions/SayistayFinding/6b35de63-ac8a-44b6-a9ec-0d648d02c8be/bazi-odemelerde-vergi-borcu-yoktur-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c69a7415-a4a2-415b-bf80-579cf76b06d4/yonetmelik-hukumlerine-gore-isyeri-acma-ruhsati-alimi-icin-gereken-itfaiye-raporu-olmadan-ruhsat-verilmesi http://kamubis.com/decisions/SayistayFinding/bb9a594f-5990-4428-af55-e584ded15027/mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/d27f16a7-f56a-495f-aafe-ecb12b23f8b9/belediyeye-ait-tasinmazlarin-kooperatife-ve-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/34039cbf-9940-4c00-83e4-b712929f71b6/mulkiyeti-vakiflar-genel-mudurlugunde-olan-otellerin-kiracilari-icin-emlak-bina-vergisi-mukellefiyeti-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/c8f13d10-148e-41c3-879c-3284d436e968/mulkiyeti-belediyeye-ait-olan-arazi-uzerinde-lehine-ust-hakki-tesis-edilen-isletmeler-icin-emlak-vergisi-mukellefiyeti-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/fb263425-f8e5-40ae-b998-3dde24bc7b34/ilce-sinirlari-icerisinde-faaliyet-gosteren-cesitli-meslek-gruplarina-ait-buro-ve-isyerlerine-ait-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/ca1d5183-234b-476d-b96f-2ecc6a5d0652/belediye-sirketinde-istihdam-edilen-iscilerin-belediyede-zabita-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/5c205644-2889-4410-a110-46644848ee0c/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/0b0a001e-8ed3-4c3e-a247-001c0d149c35/belediyeye-ait-tasinmazlarin-isgallerinin-tespitine-iliskin-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c6c2a359-f9fd-49b0-ae8a-fa2bfd082a5e/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/93bfade0-e5e9-49aa-bcbb-602bb1813ea5/belediyeye-ait-tasinmazlarin-kiralanmasina-iliskin-hatali-uygulamalar http://kamubis.com/decisions/SayistayFinding/843e4324-7a90-439d-b84e-fcfacd87fdba/otopark-bedeli-olarak-alinan-paralarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e32fbd36-6e79-4cd6-983f-5233256b9493/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3510327c-a72c-4a7a-bdbd-8229ea5117f8/ilk-madde-ve-malzemeler-hesabinda-bulunan-tuketim-malzemelerinin-zamaninda-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/cf88ae6d-9b14-4e72-bbfb-0a1e045e55bd/guvence-bedellerinin-muhasebe-hesaplarina-alinmasinda-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a5a880e6-e773-4e50-a3a8-6afa4a9147d8/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/933163d8-27d4-4460-8d4a-6d8571299c9f/genel-hizmet-alanlarinin-iz-bedeli-uzerinden-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/b64bee59-dc50-4c42-8fac-c46d65f310ad/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/ffff0f6e-9ec6-41df-9a13-1ac16b19255c/avrupa-birligi-projesi-kapsaminda-gonderilen-tutarlarin-ilgili-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/5ab88ab5-8f4f-4e63-9eff-82b9dcca80d8/yeni-birim-fiyat-tespitinde-kullanilan-rayicler-icin-ticaret-veveya-sanayi-odasindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/415e0742-5680-4f3d-a2a9-12c442f08dec/yapim-islerinin-kabul-komisyonlarinin-isin-ozelligine-uygun-nitelikte-teknik-elemanlardan-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/8b6471a6-4672-43b8-aba0-0dd6edf85ee3/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedelinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/dc99ca98-8bfa-4f9c-a3bf-f7f5e2ebffef/tasinmazlarin-mevzuata-aykiri-olarak-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/3f69fec3-a593-4fe9-a5bd-242de044c6eb/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamis-olmasi-nedeniyle-mevcut-kullanim-sekli-ve-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/e8b541be-1314-407c-b21d-9ba67affeae7/mali-durum-ve-beklentiler-raporunun-hazirlanmamasi-ve-kamuoyuna-duyurulmamasi http://kamubis.com/decisions/SayistayFinding/68aa729f-4b6b-4156-8edb-480d5b21eb24/kisilerden-alacaklar-hesabinda-yer-alan-tutarlardan-takibi-yapilmayanlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/43256ae3-a497-4781-815f-30985bf003c5/kazilara-iliskin-ruhsat-verme-ve-tahsilat-yetkilerinin-bursa-buyuksehir-belediyesine-devredilmesi http://kamubis.com/decisions/SayistayFinding/6235b637-5575-441f-812e-590d3192b9f8/kati-atik-toplama-supurme-ve-tasima-islemleri-icin-akaryakit-dahil-tasit-kiralanmasi http://kamubis.com/decisions/SayistayFinding/3b2634ac-19ad-450e-9e56-f94e16c37bb5/butce-emanetlerinden-yapilan-odemelerde-mevzuatta-ongorulen-siralamaya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9f2ac373-6325-4e9a-a722-dff0f442162d/dogrudan-temin-yoluyla-gerceklestirilen-bazi-yapim-islerine-iliskin-kabul-islemlerinin-hizmet-alimlari-muayene-ve-kabul-yonetmeligine-gore-yapilmasi http://kamubis.com/decisions/SayistayFinding/4c966069-17a9-4902-8310-7bdf7c9e0cb9/is-artisi-yapilan-fiyat-farki-ve-sure-uzatimi-verilen-yapim-islerinde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/5a13046b-82b1-4035-b889-90a601063e19/all-risk-sigorta-policelerinde-yapim-isleri-genel-sartnamesinde-belirtilen-oranlarin-uzerinde-muafiyet-oranlarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/e2cfae48-a1f5-4c56-b6da-7a784b3502f4/idarenin-mulkiyetinde-veya-tasarrufundaki-araclarin-denetimini-saglayacak-arac-takip-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/3e08d389-2ffe-4755-86ca-bc7ccc85f9f0/ulusal-bayram-gununde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/abcc69ba-a917-4c40-8fc3-16a0ff05896d/belediye-sinirlari-icinde-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d945ffb4-ade0-4ecc-8dae-e6d284df572e/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/0664d25f-d0ba-46b2-b18c-570e5464dd03/idarece-tahsil-edilen-cevre-temizlik-vergisine-iliskin-paylarin-buyuksehir-belediyesine-ve-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7799ab8a-4e4e-4d4d-802b-b09a39505319/endustriyel-atiksu-ureten-isletmelerin-baglanti-kalite-kontrol-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-kirlilik-onlem-payinin-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/4cb722a3-7b38-4b57-9e8b-121be9da48fe/kurum-kadrolu-ic-denetcisinin-sube-mudur-vekili-olarak-gorevlendirilmesi-ve-ic-denetim-raporunun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/fc506088-1472-45b7-b80d-fc32063014e3/yapim-isi-ihalelerinde-katilim-ve-yeterlilik-kriterlerinin-eksik-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1411a784-8b21-49b6-937c-36811b1adaef/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/330537f7-dce1-4615-9c19-76176b673f89/otopark-bedeli-arsa-payinin-mevzuatta-belirtilen-sekilde-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/d8eaa12c-a133-4c11-a410-8c58b2fede25/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-surduren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cf231ee2-dc85-474d-8263-9602684bd970/is-deneyim-belgesi-verilecek-yuklenicilerden-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/cb3a5b43-698e-4876-9946-7a0a44017364/ecrimisilin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/7c554dbe-a019-4b27-bdab-50886ecce9ee/tasinir-mevcudunun-ve-islemlerinin-muhasebe-sisteminden-tam-olarak-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/13e32e15-e969-4bf3-a526-25c1fbadbcd3/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/bf02ebab-5aa0-47d3-93dd-9d6bdd9a4b8d/eglence-vergisi-tahakkuk-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6627f0f8-4ef3-4f69-831f-c187c3d4df0c/bazi-is-yerlerinin-ilan-ve-reklam-vergisi-beyannamesi-vermemesi http://kamubis.com/decisions/SayistayFinding/9aa9f827-5fb3-4082-a1f7-77ad1c0bbd06/kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/16193450-6a28-41a7-89d5-9f74feaaa055/bilimsel-arastirma-projeleri-kapsaminda-satin-alinan-tasinirlara-yonelik-islemlerin-mevzuatinda-belirtildigi-sekilde-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/3a3903a6-46d3-4879-a3f5-1927d47e3a5f/altyapi-kazi-izni-harcinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/66ee5f73-fb01-470e-8052-4948c377fb13/ihale-dokumaninin-tip-sozlesmeye-aykiri-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/c0809071-1e82-4948-912a-a82c8a43832e/hizmet-alimi-suretiyle-edinilen-tasitlarin-bakim-ve-onarimlarinin-belediye-tarafindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/931d9d96-be55-4531-92bd-0a7a6f1cc414/kanalizasyon-ve-su-tesisleri-harcamalarina-katilma-paylarinin-tarh-ve-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/e876a58e-450e-4741-931c-e0d3a0d1af4d/isin-suresinin-ihale-dokumani-ile-sozlesmede-farkli-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ec5c8319-06ee-43f3-ba34-b0d090a3aa43/6183-sayili-kanun-kapsaminda-olmayan-alacaklar-icin-odeme-emri-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/38e0901d-912e-461d-be22-d0232d258d46/tasinmaz-degerleme-calismalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/941780d6-3606-4784-a595-86d5d94ddfce/yevmiye-defterinde-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/f92ef7da-8329-4e18-868f-eb64efe19a63/hurda-islemlerinin-saglikli-bir-sekilde-yurutulmesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/d32343de-7159-4440-9d1e-0a82d6b8f4b4/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/ae22229f-ab8a-4cfe-822f-43be40ca3170/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/5259a923-3ccc-49f6-9a75-4838e633310f/norm-kadro-calisma-cetvelinde-belirtilmeyen-unvanda-personel-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/6fd04e61-f690-4c6a-8926-e61fa18e3835/belediye-zabita-yonetmeligine-aykiri-gorevlendirmeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/0bc3a166-5f53-4904-b672-b5a63ab6de09/belediye-ve-belediye-sirket-personelinin-cesitli-kurum-ve-kuruluslarda-mevzuata-aykiri-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/31eff464-0142-451d-9c06-2d9608a2b571/all-risk-sigorta-policelerinde-yapim-isleri-genel-sartnamesinde-belirtilen-oranlarin-uzerinde-muafiyet-oranlarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/98ee5f58-44df-4d78-a854-97b67c3f6fcb/idare-tarafindan-bagis-yoluyla-edinilen-tasinmazlarin-rayic-bedel-yerine-iz-bedeliyle-muhasebe-kaydina-alinmasi http://kamubis.com/decisions/SayistayFinding/a4401ca2-9776-486f-8799-8d8104aab435/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/2a809ad0-746d-4109-a536-0df570011283/bazi-yapim-islerinin-parcalara-bolunmek-suretiyle-dogrudan-temin-yoluyla-yapilmasi http://kamubis.com/decisions/SayistayFinding/64a867f4-cdae-4c5b-be43-373889cfa3b5/kamu-ihale-kanununun-22nci-maddesinin-c-bendi-kapsamina-girmeyen-alimlarin-bu-bent-hukumlerine-gore-yapilmasi http://kamubis.com/decisions/SayistayFinding/a164bc2b-a71d-4193-af95-87e17339e064/kamu-ihale-kanununun-22nci-maddesinin-b-bendi-kapsamina-girmeyen-alimlarin-bu-bent-hukumlerine-gore-yapilmasi http://kamubis.com/decisions/SayistayFinding/027f193a-6589-462b-880a-d9d76f7b3705/belediye-tarafindan-karsilanan-trafo-kurulumu-giderlerinin-elektrik-dagitim-sirketlerinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/09b86bd3-de7d-42ec-a92b-6490920ae85f/yuklenicilerin-hakedis-odemelerinden-kesilen-asgari-ucret-destek-tutarlarinin-genel-butceye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/bd5bd2a5-4d09-43dd-88bb-34a491c45d95/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4c1a321e-2e3b-48ee-b375-1130c895e0f8/antalya-buyuksehir-belediyesine-kiralanan-otobusun-kira-bedelinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/18516bdc-3e58-43a1-a13c-a876602e2fb9/hastane-bilgi-yonetim-sisteminde-hasta-kabulu-ile-malzeme-giris-ve-cikis-islemlerinin-muhasebe-kayitlariyla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/e9c881be-a140-4fc5-a7cc-4032bc744dba/idare-tarafindan-universite-ogrencilerine-egitim-destegi-adi-altinda-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/995ffbd8-259a-41e5-86f5-61de04d9b95d/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payi-icin-belediye-meclisince-karar-alinmamasi http://kamubis.com/decisions/SayistayFinding/d7f9235b-b003-407a-95d0-6635f2ca944e/gecekondu-fonundaki-paralarin-amacina-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ac8be1b6-42a5-4def-9fff-c6539b011e77/butce-kanunu-ile-belirlenen-avans-ust-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/ce8ec6bc-f626-479a-b5f9-a71ebb4de169/bazi-tasinmazlarin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e06cda44-8331-4cda-b850-d3c87f2b4310/yapilan-sermaye-artirimlarinda-odenmeyen-tutarlarin-sermaye-taahhutleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a2361093-83f5-485f-b0cc-37611c919ea7/belediyenin-kurulusuna-katildigi-sirketin-sosyal-guvenlik-prim-borcu-ile-vergi-borclarinin-butceden-odenmesi-ve-yapilan-odemelerin-diger-kurum-alacaklari-hesabinda-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22a24235-394e-4139-95ac-845ab4282578/sozlesme-suresi-dolan-hizmet-islerinde-hizmet-alimina-devam-edilmesi-ve-sozlesme-suresi-dolan-ayni-ihaleler-gerekce-gosterilerek-pazarlikla-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/880d7258-b371-4901-ab1d-8f6cd55c49b9/tasinmaz-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d4cf9206-597b-401e-821a-592751be358b/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e7bf3a3a-9b08-47bc-a117-04d125a1916b/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/675eaa46-4a16-462e-8e5e-86542b5fcaff/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/82a4d6ad-c943-4760-8341-e749bdc7afc9/surekli-alim-konusu-olan-malzemelerin-nitelikleri-dogrultusunda-muayene-ve-kabul-islemlerine-iliskin-duzenlemeler-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6cd22a9b-1490-4c05-bb2d-4cb3896f1ae4/belediyenin-uretim-yerlerinde-kullanilan-ilk-madde-ve-malzemeler-ile-yari-mamul-ve-mamul-maddelerin-tasinir-islemleri-icin-esas-usul-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/ad55e847-b87b-4594-bda1-7d5c6152ed2a/mal-alim-ihalesinde-sartnamelere-hukum-konularak-alimla-ilgisi-olmayan-binek-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/db0278da-acda-42cf-b02e-f7f3d32113e5/dogrudan-temin-usulu-ile-yapilan-ve-gerceklestirilmesi-belli-sure-gerektiren-alimlarda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/a167fd79-d798-4a3c-82c8-1d5d7e53bc1e/benzer-nitelikteki-islerin-ihale-usulleri-yerine-kisimlara-bolunerek-dogrudan-temin-usuluyle-tedarik-edilmesi http://kamubis.com/decisions/SayistayFinding/45a1d768-0dcb-451d-90d0-1714631b8763/yapim-islerine-iliskin-insaat-sigortasi-butun-riskler-policelerinde-muafiyet-oranlarinin-mevzuatta-ongorulen-sinirlardan-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7a8006d3-e6b7-4383-a625-3785b7df896a/yapim-islerinde-yuklenicilerce-tum-riskler-icin-insaat-sigortasi-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/d91be63f-cb94-481a-b41c-c02ed9b05802/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1b33ac7-91f4-4069-b30d-f43729ab909e/belediyeye-ait-tasinmazlarin-kiraya-verilmesine-iliskin-ihalelerde-rekabeti-engelleyen-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/dabfc153-ce7c-4fe4-a4bf-5b81baf9b373/bilancoda-yer-alan-maddi-duran-varliklar-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/78661ee3-0489-4d5b-b16a-5870c1040dff/tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-mali-tablolarda-tam-dogru-ve-gercege-uygun-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/21b4fd44-fdda-4f78-af4f-f2649143041a/hayvan-bakimevleri-kurulmasina-yonelik-olarak-ilgili-yil-butcelerinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b2a84280-5e8d-4c3d-bf6e-5eaa718e9d31/hasta-hesabina-fatura-edilmeyen-tibbi-malzemeler-bulunmasi http://kamubis.com/decisions/SayistayFinding/4316b597-b9bd-4f2c-80ba-d9c57a858fe6/bazi-malzemelerin-yil-icerisinde-cok-farkli-fiyatlarla-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/2dd324a7-9b8e-47a4-9f9a-9376d4a7c659/belediyenin-bazi-tasinmazlarinin-ihale-yapilmadan-isgaliye-sozlesmeleri-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e720dc2b-745e-4384-96f2-6a01b6c75160/mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/47e27a21-862d-4d0a-8424-5bd720e3a259/baski-tarafindan-belediye-adina-tahsil-edilen-cevre-temizlik-vergisi-ve-evsel-kati-atik-bedeli-tahsilatlarindan-yapilan-hizmet-bedeli-kesintisinin-mahkemece-iptal-edilmesine-ragmen-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/aaedcb07-ec6f-4aee-be53-e5fc6cb326bc/balikesir-su-ve-kanalizasyon-idaresi-tarafindan-belediye-adina-tahsil-edilen-cevre-temizlik-vergisi-ve-kati-atik-bedellerinin-zamaninda-ve-tam-olarak-aktarilmasina-iliskin-takibat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9ea0e8dc-ec2e-4ec3-b2f3-2808bb6e6283/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/57be5af8-44a0-43e9-8c5a-b8b46332f959/zemin-tahrip-bedeli-alacaklarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dd1ded40-0d79-4e8b-9f9a-790c05244d29/belediye-tasinmazlarinin-envanter-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/22eacad6-e1ed-4431-bb32-4d19b9fee2c9/bazi-hizmet-alimlarinin-yonetim-kurulu-karariyla-ihalesiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/63de87a8-cdc3-4d96-8a8c-d6155470ebb5/tahsis-edilen-tasinmazlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9036be0c-e494-45a6-a5b9-5f4d8bf2dd3a/kamulastirma-yoluyla-edinilen-duran-varliklara-iliskin-bedellerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/aaf7f54b-16dc-436f-b125-ac1cea8400af/satisi-yapilan-arsa-ve-arazilerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3c50fa7b-3229-4dc6-af52-1736b6b00d4b/yapim-islerine-ait-on-ilan-sozlesme-tasarisi-ve-sonuc-ilaninda-belirtilen-is-bitis-suresinin-mevzuata-aykiri-kisaltilmasi http://kamubis.com/decisions/SayistayFinding/5718fb63-1b1b-4fac-ad93-09c10ae88cb2/yapim-islerinde-yeni-birim-fiyatin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/9f85775e-0550-4f1b-9962-92d5eae8a03b/tecil-edilen-emlak-vergisi-tutarlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/928b9c2a-f20d-4c3a-8e14-3deddf18b0e4/personel-calistirilmasina-dayali-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/f5c4c753-c127-4a65-8c47-48e387a70106/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/fabb4aae-508c-45fa-a23d-ea2bfc986726/mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0cd1d536-c2ad-476a-a610-0547ccaff107/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/14cfcd83-68b3-4068-b349-ce8cc87566f9/kredi-karti-ile-yapilan-odemelerin-suresinde-banka-hesaplarina-yatirilmamasi http://kamubis.com/decisions/SayistayFinding/8b274ad8-8461-48bb-9310-401bf77a4aac/is-merkezi-ve-alisveris-merkezi-icinde-yer-alan-isyerlerinden-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/300f2e7a-dc99-4a9d-a488-b146e7de0941/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/07b083d2-f15b-4adb-97a6-a83396d52479/aralarinda-kabul-edilebilir-dogal-bir-baglanti-bulunmayan-yapim-ve-hizmet-aliminin-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/690662e8-e32d-432e-acd0-82d1756f28d3/mahsup-donemine-aktarilan-avans-ve-kredi-islemlerinin-muhasebelestirilmesinde-hatali-uygulamalar-olmasi http://kamubis.com/decisions/SayistayFinding/79468d67-6c36-41c5-9c20-83f666ea03b4/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a3473f55-7b8e-4e95-9c02-1c8dc55f796b/bazi-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6339d08d-f165-47c1-88ec-4369e316dd0f/isyeri-su-aboneliklerinin-hatali-tarifeden-ucretlendirilmesi http://kamubis.com/decisions/SayistayFinding/e65f3a18-698f-47cc-be59-19a84342380b/marsu-hizmet-sinirlari-icerisinde-bulunan-bazi-mahallelerde-icmesuyu-ve-atiksu-aboneliklerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/262b35f5-3d3e-4357-b3ec-b0b9681a0375/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/de5e64e1-dcd4-44dc-ac52-093deafe1c29/kamulastirmasiz-el-atma-islemi-nedeniyle-dava-konusu-olan-tasinmazlara-iliskin-mahkeme-kararlari-neticesinde-idarenin-mulkiyetine-gecen-tasinmazlarin-tescil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22dda61b-5600-46fe-bfd9-60b4da52cec4/su-kaynaklarinin-daha-etkin-kullanimi-icin-ongorulen-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/92ed0e2f-c304-4d79-8d60-894108551e5c/devlet-su-isleri-genel-mudurlugu-tarafindan-sondaj-izni-verilen-kuyularin-faydali-tuketim-miktarlarina-iliskin-denetimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/75070865-41dc-487c-a523-656e1832f83d/cografi-bilgi-sistemi-altyapisinda-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/675628bd-ef51-4ef0-81bc-0b3764fb61f5/organize-sanayi-bolgesi-atiksularinin-kiziltepe-atiksu-aritma-tesisi-ana-kollektor-hattina-desarj-edilmesi http://kamubis.com/decisions/SayistayFinding/f1a2cf89-e846-4b60-94a3-25ea82e486fa/su-tarifesinin-belirlenmesinde-dogru-maliyet-hesabinin-yapilmamasi-ve-su-tarifelerinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/52611532-e7a2-425f-9a20-f62a06be4ece/sozlesmesi-olmayan-bazi-abonelerin-alacak-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/b295bcff-82b9-48d4-a1b3-9e939860385a/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/cfbd71f6-f113-43da-93c8-b7543c0701ae/yapim-isinde-ihale-mevzuati-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/17ded864-e33b-4564-b39b-d465e53ed905/yeni-birim-fiyatlarin-tespitinde-yerel-rayiclerin-ticaret-veveya-sanayi-odasina-onaylatilmamasi http://kamubis.com/decisions/SayistayFinding/af9aa28b-9518-4b7b-b215-9bbe1e2d2a63/su-tesisleri-ve-kanalizasyon-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e424de89-9930-4fea-94dd-33557c65913f/otopark-hesabinda-toplanan-paranin-otopark-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8b54d48f-7239-4e3e-af3e-407e7a062c9d/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/39240915-5d38-4aad-8fbf-e80ae520ff01/dogrudan-teminle-yapilan-alimlarda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/21cd9297-3d58-45bf-83d0-c383efd70138/tesis-makine-ve-cihazlar-hesabinda-kayitli-tutarlarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d6a404cc-366d-4d2d-ad27-b50c6e072804/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/13a9977d-1776-44e4-8dcb-1efcae6b2536/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/921f2e49-7a09-4536-bd13-b6a6c8e09ca3/tahsisli-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/beeb102b-b7cd-45b0-92ab-0ca5cdcb0c51/tasinmaz-kayit-islemlerinin-mevzuata-uygun-olarak-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/580e7a96-3d39-40c7-b1e0-f1548415401e/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/232028e5-8dc0-4f0b-8a66-f2389e9120ba/para-transferlerinin-bir-personele-tahsisli-telefondan-mobil-bankacilik-uygulamasiyla-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/6ccac364-b0da-4267-89e8-c3de351facce/mal-alimlari-ve-yapim-islerinin-ihalesiz-olarak-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/08dabc06-ac83-405a-b2f2-4cb9c1ee2d7b/sirket-sermayesinin-kaybolmasi-ve-sirket-borca-batik-durumda-olmasina-ragmen-gerekli-islemlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/1a892d7c-4209-4162-971b-e8533412ce83/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c0374a95-02a6-42b2-a64e-5775b8c27a37/belediye-tarafindan-amator-sporculara-yapilan-yardimlar-ile-ilgili-sureclerde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/9521cd81-7304-4f49-9f66-b114b78d2c0a/mal-alim-ihalelerinde-asiri-dusuk-teklif-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/95f2a910-5ef3-4016-b629-256243efac38/hukuki-danismanlik-hususunda-avukatlik-hizmet-alimi-yapilmasi-ve-bu-durumun-bir-istihdam-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/213e27a6-ae65-47c2-89de-73e1df88e01e/basin-ilan-kurumundan-yapilan-hizmet-alimlarinin-4734-sayili-kamu-ihale-kanununa-aykiri-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/0d586ba2-4b93-4d68-90e9-d620fb61d609/imar-programlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f8c36e57-f751-4f0b-ab63-2f210fb539c8/genel-aydinlatma-faturalariyla-ilgili-gerekli-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/641838d4-4482-4773-85d3-a9cd9ee823ba/akaryakit-alim-islemleri-ile-ilgili-sureclerde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/2f3a6962-0f2b-497d-bc7e-13cacd6b537d/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-teknik-altyapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/93ec65e8-f90a-4360-86b7-995f6839d6cf/muze-giris-ucretlerinden-alinmasi-gereken-belediye-paylarinin-takip http://kamubis.com/decisions/SayistayFinding/f883aae2-abad-4c04-93c0-6e4400501d49/kuyu-suyu-kullanan-konutlardan-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/0e8e37ce-6fc5-44a4-95ee-3e3845047456/buyuksehir-belediyesi-tarafindan-isletilen-yol-ustu-otoparklarindan-belediyeye-aktarilmasi-gereken-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0583bf5e-2b42-4e37-b09f-5403dc6333a0/belediyece-yapi-ruhsati-verilen-yerlerden-hafriyat-harcinin-alinmasi http://kamubis.com/decisions/SayistayFinding/cecfaf2f-3c42-461d-abb4-6b0ddda37809/belediye-sinirlari-icerisinde-yapi-kayit-belgesi-bulunan-bazi-gayrimenkullerin-maliklerinin-beyanda-bulunmamasindan-dolayi-emlak-vergisi-tahakkuku-yapilamamasi http://kamubis.com/decisions/SayistayFinding/e45f19ca-923e-46b7-8d7c-b22a48734510/belediye-gelirleri-kanununda-belirtilen-harclarin-kirsal-mahallelerden-veya-kirsal-yerlesik-alanlardan-da-alinmasi http://kamubis.com/decisions/SayistayFinding/b131f8b0-f434-47f2-81d1-31117cb5529a/yagmur-sularinin-uzaklastirilmasi-icin-yapilan-harcamalarin-belediye-tarafindan-karsilanmamasi http://kamubis.com/decisions/SayistayFinding/14f2354e-0fbb-4158-8c4e-c88417eb44c8/tasinmazlara-iliskin-bedel-veya-deger-tespitlerinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/55ba078b-c722-4f1e-801e-b9b507f2970e/bazi-kisi-veya-gruplarin-toplu-tasima-araclarindan-ucretsiz-veya-indirimli-olarak-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/aa2add32-9401-4c99-aa21-2996124cb4fc/bazi-isletmelere-buyuksehir-belediyesi-tarafindan-verilmesi-gereken-isletme-ruhsatinin-ilce-belediyesi-tarafindan-verilmesi http://kamubis.com/decisions/SayistayFinding/296eb567-ddd5-4f30-ae3e-28ecfafa0412/tarimsal-desteklemelere-iliskin-komisyon-kararlarinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/c3111070-c133-4361-9dfc-6f1ce2858d9e/su-ustu-sporlari-parkur-noktalarinin-pazarlik-usulu-ile-kiraya http://kamubis.com/decisions/SayistayFinding/92e967f1-130c-4a4f-8981-e6065ee3f487/sahipsiz-hayvanlarin-korunmasi-bakilmasi-ve-gozetimi-icin-gerekli-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/460af9b4-23a0-4579-ac82-0c01bfae0ccf/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/b291cf96-cc05-4d7a-aacf-5e9de61b39bd/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4f4f2f6d-79bf-4d4f-86b4-f7aa55147d48/belediye-tarafindan-temizlik-iscisi-veya-beden-iscisi-olarak-alinan-bircok-personelin-cok-kisa-bir-sure-sonra-unvanlari-ve-ucretleri-degistirilerek-baska-birimlerde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/45d9029b-e7fd-4857-a89e-376edc52a58b/pazarlik-usulu-ve-dogrudan-temin-suretiyle-yapilan-alimlarda-hatali-uygulamalarda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/2673e1f2-41dc-410c-87ae-06ea78b4aa87/ulusal-bilgi-bankasi-kodu-ayni-olan-malzemelerin-farkli-fiyatlardan-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/0df466d7-86a4-4e07-bd0c-9371a3b435da/belediyenin-islettigi-kres-ve-gunduz-bakimevleri-icin-belediye-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/e581b527-1bec-4385-b704-23dfca41703a/butce-emanetlerinin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/ec13cd8d-225a-488b-a383-daba95e20ca5/ozel-halk-otobusu-isletmelerine-yakit-destegi-adi-altinda-nakdi-yardim-verilmesi http://kamubis.com/decisions/SayistayFinding/c2912d9f-bd4a-453f-abed-43b4de399958/belediyeye-ait-vadeli-ve-vadesiz-mevduatlarin-ozel-bankalarda-tutulmasi http://kamubis.com/decisions/SayistayFinding/a8fff6f8-8376-4805-b194-f06ae1eaabfa/toptanci-hallerinde-yapilan-fiili-denetimlerde-eksiklikler-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/ce833787-6da6-4607-a9fe-6c0d11cc7af0/idarenin-yapim-ihalelerinde-geri-dolgu-imalatinda-kullanilan-malzemelerin-kontrollerinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/f2156539-03a1-4ef2-a412-7906ff64bce8/idarenin-mulkiyetinde-calisir-vaziyette-hizmet-araclari-bulunmasina-ragmen-bu-araclarin-sahada-calistirilmamasi-ve-disardan-hizmet-araci-kiralama-yapilmasi http://kamubis.com/decisions/SayistayFinding/dab6eb25-c34b-4409-b5ba-405147ae26dc/ticari-alacaklara-iliskin-islemlerin-muhasebe-sisteminden-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c4abebbf-3438-4a1e-b18d-27dae7bb50c4/mulkiyeti-hazineye-ait-olan-ve-belediyeye-tahsis-edilen-tasinmazin-belediye-tarafindan-dernege-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/14aba72c-efdf-4e8a-83f4-9312526eb842/mulkiyeti-belediyeye-ait-olan-tasinmazlarin-herhangi-bir-hakka-dayanmaksizin-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c55a2271-123a-4ba2-9525-682d29c4963e/mulkiyeti-belediyeye-ait-olup-belediye-tarafindan-kendi-sirketine-kiraya-verilen-alanin-kirasinin-rayicine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/6516bb86-8068-4446-a2ef-2fe1caf7749f/minibus-otobus-servis-ve-taksi-plakalarinin-suresiz-olarak http://kamubis.com/decisions/SayistayFinding/56682ec0-e49d-45ea-8d71-7db271ea5788/belediye-tarafindan-kiralanan-araclarin-belediye-sirketlerince-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a00febbf-c191-4f00-b0f0-fdb6c7322f40/hafriyat-topragi-insaat-ve-yikinti-atik-alanlarinin-spor-kulubu-dernegine-islettirilmesi http://kamubis.com/decisions/SayistayFinding/b16c8dda-3eb9-4265-8ed4-29eb18392fab/isletme-hakki-belediye-sirketlerine-devredilen-alanlarin-sirketler-tarafindan-ruhsatsiz-isletilmesi http://kamubis.com/decisions/SayistayFinding/865cf8f7-7934-494d-8d85-d4c869db5a4c/ozel-kalem-mudurlugunun-yapmis-oldugu-alimlarda-hatali-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2c31ea7c-e9f8-4e36-954c-5b3cee03dfda/mal-alimlarinda-teknik-sartnameye-aykiri-urunlerin-muayene-ve-kabulunun-yapilmasi http://kamubis.com/decisions/SayistayFinding/bcbc9899-7f05-40a2-bd4c-33236980f6a2/konser-hizmeti-alimlarinda-hizmet-ifa-edilmeden-once-kabul-ve-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/75c78530-a43b-4e7d-acea-b3f5ab70c719/is-deneyimi-idari-sartnamede-belirtilen-kriterlere-uymayan http://kamubis.com/decisions/SayistayFinding/055a1e7f-102c-4ffa-9391-2f075b648e3a/elektronik-denetleme-sistemi-eds-projesinin-sozlesmede-belirtilen-sure-gecmesine-ragmen-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/571eebc5-cb8c-4caa-8543-b1ecc6e2fe1e/kredi-faizlerinin-tahakkuk-etmeden-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/91061208-d07e-4d5f-824a-b3d8af8aaca5/hizmet-imtiyaz-sozlesmelerine-konu-olan-maddi-duran-varliklarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0639082f-65fc-486d-aa7c-8fc007fb2a91/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/ab907e07-a285-410a-832a-8fb1a574d7fc/toplu-ulasim-hatlarina-iliskin-isletme-hakkinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/15a459b8-b5ac-40de-b90f-f148e701f2a5/samsun-vakiflar-bolge-mudurlugu-tarafindan-cay-bahcesi-ve-kafeterya-olarak-kiraya-verilen-alandaki-imara-aykiri-yapilar-icin-belediye-tarafindan-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8e38e34d-78ad-4733-8b1c-7892e1e0ff6a/oncelikli-olarak-odenmesi-gereken-kamu-alacaklarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/f196c2bb-6be3-4536-ab5c-543c8c1e7a00/alim-sureclerine-uyulmadan-mal-alimi-yapilmasi-ve-bu-alimlarin-tamaminin-tuketilmis-gibi-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ada0c5e9-50c9-45b3-be83-bd7f0c47f677/hayvan-hastanesi-bunyesinde-takibi-yapilan-hasta-kabulleri-tedaviler-tahsilatlar-ve-bazi-tahsilat-makbuzlari-ile-yapilan-islemlerin-muhasebe-kayitlarina-yansimamasi-stok-giris-ve-cikislarinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/40426530-2e68-4153-a869-2fbfaa687881/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/0ddbb912-615b-4124-bd45-f6209c7dab22/isyeri-acma-ve-calisma-ruhsatlarina-iliskin-verilerin-dogru-ve-guvenilir-olmamasi http://kamubis.com/decisions/SayistayFinding/80c71ace-4b8b-4107-80af-914c447c98e0/iscilerin-kanunen-belirlenmis-fazla-calisma-ust-sinirini-asacak-sekilde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/cfb94606-9562-459e-b78c-8d685dc96335/emlak-vergisi-muafiyet-ve-indiriminden-yararlanan-mukellef-listesinin-guncel-olmamasi http://kamubis.com/decisions/SayistayFinding/caf802fc-8355-4d4e-8c02-c420ae54c68a/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/5b1b311c-481a-4eee-adec-f6f39e2b39aa/ruhsatsiz-ve-ruhsata-aykiri-yapilar-icin-belediye-encumeni-tarafindan-alinan-yikim-kararlarinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/b14d283e-d3bd-4105-8c83-7503fa5a1528/tasinmazlarin-tahsis-karari-alinmadan-kamu-idarelerine-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/1c075158-04fb-4e5f-a82c-cf097699e0d6/belediyenin-kiraya-verdigi-tasinmazlara-ait-tahliye-kararlarinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/8618b630-5561-4291-ac3e-39ba6f5a6545/hurdaya-ayrilan-tasinirlarin-hurdaya-ayirma-islemi-yapilip-muhasebe-kayitlarina-alinmadan-satislarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/b339bdca-2f4e-4e83-a11e-0ff40d054327/bazi-isyerlerinin-elektrik-kullanim-bedellerinin-belediye-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/80e5985f-3e8a-471f-80c3-99f6b20ffd55/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/df5ee309-4f14-4117-a252-6157eec2eb53/belediyenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/94620e42-4294-4918-bc7e-cd2a1b922ec1/zemin-tahrip-bedeli-alacaklarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/32865852-d9af-4820-a39c-82ca93466750/gelir-islemlerine-iliskin-muhasebe-birimi-verileri-ile-gelir-servisi-verileri-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/2b7febc7-fe69-4e9d-ba31-c2d618bd70c9/belediye-tarafindan-kamu-kurumlarina-tahsis-edilen-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d158da2b-3a8d-4ffa-b28c-919d9a4268a3/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-olan-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/447c4d82-8846-43b5-90e2-b09209e05a36/lise-son-sinif-ogrencilerine-ogrenim-yardimi-yapilmasinda-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cccd5b2f-da86-43ad-912b-78789277b9f5/gecekondu-fonunda-biriken-tutarlarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4b3edff9-cae2-412f-8229-f44493a02952/idarenin-tasinir-yonetiminin-mevzuata-uygun-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/cd33e544-ab8f-48ad-acc7-43a5884b0dcc/mevzuatinda-ongorulen-oranda-engelli-personel-ve-sosyal-hizmet-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/dcfaa2e9-6c44-496b-bcf3-88d82929add2/ihale-yoluyla-kiraya-verilmesi-gereken-reklam-alanlarinin-belediye-sirketine-ecrimisil-karsiligi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b621bb1d-32d4-44f3-a8fb-b75a390c2849/tasinmaz-satislarina-yonelik-hazirlanan-sartnamelerde-rekabeti-engelleyici-duzenlemelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/64ac7e8d-c28f-42d5-8afd-94b7cbb684c2/dogrudan-temin-yontemi-ile-yapilan-ve-belirli-bir-sureyi-ihtiva-eden-hizmet-alimlari-ve-yapim-islerinde-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/d3b6be2d-66a4-4385-a58d-64c0cde7a9b4/hastane-isletim-sistemi-uzerinde-yapilan-kayitlarla-muhasebe-kayitlarinin-birbiriyle-uyusmamasi-stok-hesaplarinda-yil-sonu-bakiyelerinin-farkli-sonuc-vermesi-stoklar-kontrol-edilmeden-mal-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/ab3709b7-d576-4408-8ff5-eb3f5c799996/ogrenci-personel-misafir-tespiti-yapilmadan-bazi-kisiler-icin-ogrenci-tarifesine-gore-yemek-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/030a63f2-fb7c-491f-afcb-1219c48b323f/belediye-sirketlerinden-yapilan-dogrudan-hizmet-alimi-kapsaminda-calistirilan-iscilerin-ucretlerine-ilave-zam-yapilmasi http://kamubis.com/decisions/SayistayFinding/a199fe5e-6f84-4f77-8bb2-0df1ebc66d98/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7695b7f0-1a0c-4e61-8c31-4fb144d33fe8/idare-sinirlari-icerisinde-yer-alan-bazi-otoparklarin-ruhsatsiz-olarak-isletilmesi http://kamubis.com/decisions/SayistayFinding/2185e98c-1814-4fbb-8e64-f910cdae2a2b/idare-sinirlari-icerisinde-yer-alan-gunubirlik-kiralanan-evlerin-ruhsatlandirma-ve-vergilendirme-islemlerinin-saglikli-bir-sekilde-yurutulememesi http://kamubis.com/decisions/SayistayFinding/49b9f4cb-60a0-4f24-84c4-df763667a10d/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/c04798a5-c279-4065-9d96-4ff8c0ab435c/imar-planlarinda-kamunun-kullanimina-birakilan-yerlerin-ozel-siteler-tarafindan-isgal-edilmesi http://kamubis.com/decisions/SayistayFinding/59bee499-3802-463d-bd50-f9d75592aac8/idare-tasinmazlarindan-bazilarinin-diger-kamu-kurum-ve-kuruluslarina-25-yilin-uzerinde-surelerle-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/f5d8cdcc-bf8b-480d-9522-1d9dda41fc19/idare-tasinmazlarinin-pazarlik-usuluyle-kiraya-verilmesi-ve-tasinmaz-kira-sozlesmelerinin-notere-tasdik-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/d6a7879f-3845-490e-a3e3-f941f301d9ce/kanun-hukmunde-kararname-kapsaminda-belediye-sirketlerinde-istiham-edilen-iscilerin-ayni-veya-farkli-belediye-sirketinin-yuklenicisi-oldugu-idarenin-diger-hizmet-alimi-ihaleleri-bunyesinde-de-isci-olarak-yer-almasi http://kamubis.com/decisions/SayistayFinding/827ef45c-1d05-4566-8679-da4e9ea6dfff/idarenin-mulkiyetinde-veya-tasarrufunda-bulunan-bazi-tasinmazlarinin-kiralama-ihalesi-yapilmadan-ecrimisil-karsiligi-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c95bbc64-0424-4c2f-8b4e-87bfd93f7fe5/verilen-depozito-ve-teminatlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4a4d24bb-bc38-4211-a08f-4b822ceea9d1/trampa-islemi-sonucu-ortaya-cikan-idare-alacaginin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/77061fa0-0d8c-4246-8114-9c1e60872410/tasinmazlar-icin-yapilan-deger-artirici-nitelikteki-bakim-ve-onarim-harcamalarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/28c2e493-bb7f-4e8a-9bf0-cb9bcf7d6836/maddi-duran-varliklar-icin-yapilan-amortisman-ayirma-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/14b06a7a-be8d-48d7-9651-8c14dd1aee58/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-ilgili-duran-varlik-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/cc596e6e-130f-4eac-87d3-d819e30b415f/bazi-ilk-madde-ve-malzeme-alimlarinin-ilk-madde-ve-malzeme-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e88dc623-c8cc-4a6e-a2e6-ba15fe034a7a/haklar-hesabinda-izlenmesi-gereken-alimlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/f795ab74-5222-4136-8d2a-79b1f6491be8/bitumlu-sicak-karisim-asfalt-kaplama-isinin-teknik-sartnamesinde-yururlukte-olmayan-mevzuata-yer-verilmesi-ve-yuzey-duzgunlugu-testinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2077f0fe-9f74-4e74-be7e-6263426e1e63/sosyal-guvenlik-kesintilerinin-sosyal-guvenlik-kurumuna-suresinde-gonderilmemesi-sonucunda-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/9ec8f952-e9a2-46e2-b8ba-da7802db8310/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/371b50d0-016e-4d6c-97ff-434a3f792684/personele-saglik-taramasi-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/d6430edf-a353-4efe-9863-2fef5d602044/antalya-buyuksehir-belediyesinin-mulkiyetinde-olan-araclarin-kasko-sigorta-giderinin-sirket-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/c5f867ef-36b3-43c3-a297-683e58b0bfed/otopark-abonman-ucretlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/16877fa6-4161-4a8a-a659-dc2f474c898d/sirket-mevduatlarinin-bir-kisminin-kamu-sermayeli-bankalarda-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/201e9259-228b-47a4-915f-41bced46a049/sirket-ticari-hayatinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/c6325cd7-4bcd-4b8d-83cc-0c05b918b58e/banka-ile-imzalanan-sozlesme-geregi-sirkete-tahsis-edilmis-2-aracin-gorev-alani-disina-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/ddfc4b03-ee4b-46d5-a7d5-ef4fec65d797/sirket-tasarrufunda-bulunan-kaleici-yat-limaninin-yetkisiz-sekilde-kullanilmasini-onlemek-icin-gerekli-calismalarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b594bab5-36ce-4d9e-af05-1d0a19fc7c99/meski-ve-bazi-ilce-belediyelerinden-alacaklarin-zamaninda-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/6c0b1513-8ba4-4ffe-9682-a6d8e0fd7486/bazi-gelirlerin-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/d4403a21-32f8-4510-9a8e-074cf4915dfc/sayistay-denetim-raporunun-belediye-meclisine-sunulmamasi http://kamubis.com/decisions/SayistayFinding/db2802c8-d8be-4cc9-87ff-688a607d2c4a/alinan-banka-kredilerine-iliskin-faiz-giderlerinin-muhasebelestirilmesinde-gider-tahakkuklari-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c17640a6-1608-4f6d-be89-e717d7a0d99a/idare-mali-elektronik-kartli-sayaclarin-mali-tablolarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0685a4a2-2f7a-4fde-8820-39499110cac4/bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi-ve-ecrimisil-gelir-tahsilatinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/d0c3384e-1884-4d54-9927-17647f39430a/yapim-isi-ihalelerinde-kontrolluk-hizmetleri-icin-binek-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/b46a117e-ed14-4742-9086-008f1ed559eb/kati-atik-tasinmasi-hizmet-alim-isinde-karayollarinda-tasinabilecek-azami-agirliklarin-asilmasi http://kamubis.com/decisions/SayistayFinding/ce7a5021-cd0c-495a-96ba-f049cdb36b61/kamu-ihale-kanuna-gore-ihale-edilmesi-gereken-mal-aliminin-istisna-kapsaminda-ihalesiz-olarak-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/5f7c3c72-a6fd-4996-92f6-57e0e1e493ae/yapim-isi-ihale-sozlesmelerinde-hakedis-odeme-surelerinin-belirsiz-olmasi http://kamubis.com/decisions/SayistayFinding/f17c7d56-0937-48f8-8913-a3a6c1c7af41/bitum-aliminin-ihale-mevzuatina-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b9c2687-f42f-4aa2-ae83-6f661995cbdc/yapim-islerinde-idare-tarafindan-onaylanmamis-alt-yuklenicilerin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/1940b677-318b-414d-af4d-c0ab767ce78a/aylik-duzenlenmeyen-yapim-isi-hakedislerinde-santiye-gunluk-defterlerinin-yeterli-bilgi-icerecek-sekilde-tutulmamasi-sebebiyle-fiyat-farki-hesabinin-dogru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/49905fe0-63a8-4c03-936d-fc1a1d088fcd/revize-birim-fiyat-uygulamasina-iliskin-hukumlerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/c18be73f-ca92-4c18-9a29-ba78e0d5e138/yapim-isi-ihalesi-kapsaminda-personel-calistirilmasina-dayali-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/8eb8f0e8-5094-400d-ba5b-c79414376841/butce-emanetleri-hesabinda-kayitli-borclarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/580de65f-0121-4ea5-8689-bb26e71732a9/isverenlerin-hakedisinden-kesilen-asgari-ucret-destek-primlerinin-ilgili-kurumlara-aktarilmayarak-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/37c38e8a-8997-4f3a-a909-fb3b4dee9426/ilgili-kanunlarinda-belirtilen-sebeplerin-olusmamasina-ragmen-harcama-ve-gelir-gerektiren-is-ve-islemlerde-pazarlik-usulunun-yaygin-bir-sekilde-21b-ve-51g-kullanilmasi http://kamubis.com/decisions/SayistayFinding/48ab7b6a-318f-4c67-a20f-0d2e025b5498/idare-ve-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/c602328f-fe05-4617-aa22-df44b7423f5d/idare-ve-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/e30b56c7-c0d3-4d5d-9485-3dacc8dd3d9b/memurlar-eliyle-yurutulmesi-gereken-asli-ve-surekli-gorevlerin-iscilere-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/bb7e41d9-aa18-4604-8b4d-676943667f0f/butce-ici-isletmenin-ticari-islerine-iliskin-gelir-ve-giderlerinin-ozel-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a078f79e-5aa1-433a-847e-349054da9402/baska-idarelere-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-muhasebelestirilerek-izlenmemesi http://kamubis.com/decisions/SayistayFinding/37685839-b736-4039-9f14-f770622939da/yonetim-kuruluna-verilen-murahhas-uyelik-ucretinin-yonetim-kurulu-karariyla-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ca0e40c9-cec3-4a76-a791-85d395c93ad0/yonetim-kurulu-uyeleri-arasindan-atanan-murahhas-uyelerle-ilgili-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/901b606d-eb91-41e2-bfaf-cfa8bc22f21a/vergi-ve-sosyal-guvenlik-kurumu-borclarinin-vadesinde-odenmemesi-sebebiyle-gecikme-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/8c8bbbb0-48dd-43dc-83d9-79c550b23cc1/kiracisi-olunan-tasinmazlarin-kira-bedellerinin-mevzuatta-ongorulen-tutardan-yuksek-oranda-arttirilmasi http://kamubis.com/decisions/SayistayFinding/3310e61d-455e-401c-bfdd-d35922c247f6/izmir-buyuksehir-belediyesine-bedelsiz-olarak-gayrimenkul-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/935c2763-e120-4296-83bc-030dd099cb00/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3f66f0bf-89cd-418a-9631-9533719903d5/idarenin-personel-istihdaminda-kamu-idarelerinde-belirli-oranlarda-ozel-nitelikli-personel-istihdam-edilmesini-duzenleyen-mevzuat-hukumlerinin-gereklerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/17bfbdde-7414-4bca-b142-02b90aa8af93/akdedilen-protokol-kapsaminda-kamu-sermayeli-banka-tarafindan-idareye-arac-verilmesi http://kamubis.com/decisions/SayistayFinding/d9e9a687-3c5a-46ba-980e-9c51ded3f2a7/4734-sayili-kanunda-gosterilen-yontemlere-uymayan-alimlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/b67f07c3-bacc-4e2e-a885-8cc526fc9ed3/is-sagligi-ve-guvenligi-hizmetinin-dogrudan-temin-yontemiyle-alinmasi http://kamubis.com/decisions/SayistayFinding/b382f3a4-e2d9-4306-a8d6-22bd036b1989/sirketler-koordinatoru-olarak-yapilan-gorevlendirilmenin-hukuka-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/6508aaf2-d53a-4ebe-bfb6-b24c92c7f95b/sirketin-finansal-sikinti-yasamasi-ve-tanitim-ihtiyaci-olmamasina-ragmen-reklam-anlasmasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/7e2ae20a-8bb1-4f88-b62f-01a0ff84280a/sirketin-baska-kurumlarin-gorev-ve-yetki-alaninda-yer-alan-hususlarla-ilgili-harcama-yapmasi http://kamubis.com/decisions/SayistayFinding/6317cf32-8f35-45f6-87ad-fc6d23d4930b/sirket-ile-muteahhit-arasinda-imzalanan-protokol-ve-satis-sozlesmesi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3eeec9b1-8420-405f-a207-c244f6f00f1d/bagimsiz-denetim-yeminli-mali-musavirlik-ve-hukuk-musavir-ucretlerinin-sozlesme-donemi-icerisinde-artirilmasi http://kamubis.com/decisions/SayistayFinding/ac4311b7-af32-410f-854c-b0216e6275c8/bagimsiz-denetim-hizmet-aliminin-kamu-ihale-kanunu-kapsaminda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/596894f1-6f16-4b27-bd00-1afce6f93d27/gorevlendirilmeyen-alanlarda-sirket-icerisinde-birimlerin-kurularak-harcamalar-yapilmasi-ve-yurtdisinda-toplantilara-katilinmasi http://kamubis.com/decisions/SayistayFinding/07327dff-3381-4a59-8f78-957f4587dfec/buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-cogunluk-hissesine-sahip-oldugu-sirketin-yonetim-kurulu-kararlari-ile-baska-sirketler-kurulmasi http://kamubis.com/decisions/SayistayFinding/b621f307-8f7c-48ab-a919-967889226000/personel-alim-sureclerinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/0f529df2-6026-437b-9bbf-3a0d2045ad09/sirkette-kapsam-disi-statude-calisan-personele-yonetim-kurulu-kararina-aykiri-olarak-farkli-oranlarda-zam-yapilmasi http://kamubis.com/decisions/SayistayFinding/bd6ec021-7e9a-4676-bd58-20f99ba4b552/arac-kiralama-ihalesinde-teknik-sartnamede-belirtilen-kriterlere-uygun-olmayan-araclarin-idareye-teslim-edilmesine-ragmen-yuklenici-hakkinda-sozlesmede-bulunan-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/18e83ccd-c6d8-41ec-8eb7-fb16ee9616c1/idarenin-arac-kiralamalarinda-sozlesmeye-esas-alinan-kira-bedellerinin-teslim-alinan-tasitlarin-kasko-degerinin-2sinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/e942fd32-0033-4284-9ca6-9109a429cd5c/toplu-is-sozlesmesi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f1ec0757-7275-48dd-a50d-c63648cf81fa/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/dc85089a-ddc0-4393-a295-3d7c391779e9/belediye-sirketleri-arasinda-isci-gecisleri-yapilmasinin-hukuki-dayanaginin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b95b3388-b395-4e9b-ba1a-2cbc371e13f6/sirketin-vadesi-gecmis-alacaklarina-vade-farki-uygulanmamasi-ve-alacaklarin-tahsilat-sureclerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/ec459949-0b85-4ac4-a3bf-adb1cf90a8b2/yapim-islerinde-uygulama-projesi-hazirlama-zorunluluguna-uyulmadan-on-ve-kesin-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/5c0cac3e-0145-4ed4-af90-fcab7c519fed/yapim-ihalelerinde-uygulanan-revize-birim-fiyatlarin-resmi-rayic-ve-analizlerle-kiyaslanmamasi http://kamubis.com/decisions/SayistayFinding/d5094419-39a8-4212-a520-ec9de513254c/yangin-hidranti-yapimi-icin-buyuksehir-belediyesi-ile-protokol-yapilmamasi http://kamubis.com/decisions/SayistayFinding/21c2727c-65ea-4f56-a2ed-ed25079614ea/toplu-is-sozlesmesinde-liyakat-ilkesi-ile-bagdasmayacak-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/79beae7c-359e-410e-ae7c-400e0a4ec9e2/toplu-is-sozlesmesinde-esit-davranma-ilkesi-ile-bagdasmayacak-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/8ede4dc0-1e29-46b8-a5b8-ec9ab969cf30/terfi-merkezlerinde-kullanilan-pompalarin-enerji-verimliligini-artirici-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/08bb255e-42cf-4fa7-8c81-fedf4d895986/tarimsal-arazi-niteligi-bulunan-bolgelerde-imar-mevzuatina-aykiri-olarak-insa-edilen-evlerin-tarimsal-abone-grubu-uzerinden-faturalandirilmasi http://kamubis.com/decisions/SayistayFinding/55ed64ec-75b8-446a-b423-2f18b5e73a4a/tahtali-baraj-havzasinda-bulunan-isletmelere-havza-atik-su-kontrol-belgesi-verilmemesi http://kamubis.com/decisions/SayistayFinding/6a174c73-615d-4df4-818e-6f5b1e914721/su-tarifesinin-belirlenmesinde-yagmur-sularinin-uzaklastirilmasi-icin-yapilan-harcamalara-iliskin-hesaplanan-amortisman-giderlerinin-dikkate-alinmasi http://kamubis.com/decisions/SayistayFinding/9d8b7f86-8f21-43d4-bd66-6ff4feba0886/personelinin-adli-sicil-kayitlarina-iliskin-kontrolun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9761a463-6b76-421c-b5f4-51368dd444c8/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/8c59138e-b486-42e5-b4fa-89c631441eee/ozel-tankerlerle-su-satisi-yapanlara-iliskin-denetimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d88778d2-9040-45a5-93c3-61f60db73b89/lojman-statusunde-olmasi-gereken-bazi-konutlarin-hizmet-tahsisli-konut-olarak-kullanilmasi-ve-idarenin-yonergesine-belirtilen-konaklama-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/1850c568-76e5-4cf8-8080-9d90cec17ec7/koyden-mahalleye-donusen-bolgelerdeki-icme-suyu-tesislerinin-elektrik-abone-tipi-degisikliklerine-iliskin-basvurularin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/62940ad1-1c41-4c45-ab22-b33b3f341af8/kiralik-araclarinin-kullaniminin-etkin-bir-sekilde-takip-edilmemesi-ve-araclarin-sahsi-isler-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/080b415d-ae63-4469-a615-8c280475f354/arac-kiralama-ihalesi-kapsaminda-mevzuatinda-izin-verilenin-uzerinde-motor-hacimli-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/781232cc-cfe4-4f6d-ba83-178d1c33c212/kaynak-sularina-iliskin-bilgilerin-paylasilmamasi-sebebi-ile-bazi-ilce-belediyelerinin-kaynak-sulari-harcinin-takip-ve-tahsilatini-yapamamasi http://kamubis.com/decisions/SayistayFinding/9c297cfd-8e6c-43e1-a006-d5ce6725ad08/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/cf791f3e-8a8b-47f9-a25e-ff9e52b1b6b6/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/c30ccf22-dbe2-4473-bfd4-c36242c46240/is-artisi-yapilan-ve-sure-uzatimi-verilen-bazi-yapim-islerinde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/abd605e9-3950-425c-9171-87af1922f60f/ilce-sube-mudurluklerinde-tasinir-sistemine-kayitli-olmayan-depolarin-olmasi-ve-bu-depolarda-tasinir-ve-muhasebe-sistemine-dahil-olmayan-tasinirlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/57b0d693-de03-4f69-921f-a5274e74964d/idarenin-yetki-alaninda-bulunan-bazi-kacak-yapilarin-hukuki-surecler-tamamlandigi-halde-yikim-isleminin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/1219fe87-dc3c-49be-809b-fe73689263ff/idarenin-bazi-atiksu-aritma-tesislerinde-surekli-atik-su-izleme-tebligi-standartlarinda-veri-aktarimi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/65083683-cd9e-42fb-a8ab-1ce500980464/idarenin-arazide-kullanilacagi-hizmet-araclarinin-kiralanmasi-isinde-sartnamelere-konulan-hukumlerin-idareyi-zarara-ugratmasi http://kamubis.com/decisions/SayistayFinding/ea43ac2b-9cf4-40d1-b338-3a5c571856fc/idarenin-alici-ortamlara-dogrudan-atik-birakan-kuruluslara-denetim-yapma-yetkisi-icin-muracaatta-bulunmamasi http://kamubis.com/decisions/SayistayFinding/569bee79-3313-46f7-b134-28627b0bf254/idarece-ihale-edilen-yapim-isleri-nedeniyle-ortaya-cikan-malzemenin-hafriyat-alanlarina-naklinin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/bb225940-82cf-448d-a67d-1a7859706fd1/idare-tarafindan-olusturulan-abone-kayitlarinda-abone-tiplerinin-bir-kisminin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/df46f38e-8627-497b-b8d2-960d1d898ee3/idare-tarafindan-izinsiz-olarak-acilan-yeralti-suyu-kuyulari-hakkinda-ilgili-kanun-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/e9e42324-a80c-46df-a475-883dd672c1d8/aykome-yonetmeliginde-belirlenen-yukumluluklerin-yerine-getirilmemesi-sebebi-ile-ceza-odenmesi http://kamubis.com/decisions/SayistayFinding/f5731550-4d88-40ef-94db-af1409aa9a63/idarenin-arac-kiralama-ihalesi-kapsaminda-mevzuatinda-izin-verilenin-uzerinde-motor-hacimli-ve-yabanci-menseli-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/e88b4401-07b9-45ad-b684-2958b78e2491/havza-koruma-planlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/380b22c2-19c4-4c35-b709-5097663facf4/harcama-yetkilisi-ve-mutemetlere-verilen-avanslarin-mevzuata-uygun-olmamasi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a8fe611c-95d8-402a-a763-c3189d872d29/cigli-atiksu-aritma-tesisinin-cevre-izni-veya-gecici-faaliyet-belgesinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/406369c6-02dc-487c-8f25-b7d7d18db1c1/birim-fiyat-teklif-almak-suretiyle-ihale-edilen-yapim-islerinin-bir-kisminin-metraj-listelerinde-hatali-hesaplamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/0f696a39-c142-4d3c-be50-d511fd292370/beydag-ve-kinik-ilce-merkezlerinde-atiksu-aritma-tesisi-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ad27cff1-0852-4456-a07f-eac8ad8749e3/bazi-endustriyel-atiksu-ureten-isletmelerin-baglanti-kalite-kontrol-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/5e811ad4-6656-4271-9ea7-50f757e743aa/baglanti-kalite-kontrol-ruhsati-verilen-isletmelerin-denetimlerinin-etkin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5709af30-9f4e-4c71-844c-92b62cd14624/atik-su-sebeke-hatlarinin-kombine-kanal-araclari-ile-rehabilitasyonu-isinde-yuklenici-tarafindan-arac-ruhsatlarina-iliskin-gercege-aykiri-belge-uretilmesi-ve-soz-konusu-islerin-mevzuatta-belirtilen-usullerde-feshedilmemesi http://kamubis.com/decisions/SayistayFinding/c494cea5-7961-48ac-b71f-d14698116e95/aritma-tesislerinden-cikan-camurlarin-cigli-atiksu-aritma-tesisi-arazisinde-depolanmasi-ve-biriken-camurun-sehirde-cevre-sorunu-yaratmasi http://kamubis.com/decisions/SayistayFinding/d9560fa2-ba1f-4ec3-a311-1c9e1e55be4d/hizmet-alimi-suretiyle-istihdam-edilen-isciler-icin-ayrilmis-kidem-tazminati-karsiliklarinin-ilgili-hesapta-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/c83b9e08-c0f6-49dc-ab4e-55061cd9289c/abonelere-yapilan-borc-taksitlendirme-uygulamasina-iliskin-kosullarin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/2f8fd1f3-1693-4207-baa6-653e1cf29ea4/borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/55c47de7-3be7-4abb-aa40-3964afda67b5/dsi-bolge-mudurlugu-tarafindan-sondaj-izni-verilen-kuyular-ile-izinli-veya-kacak-kuyulardan-ne-kadar-su-cekildigi-ve-hangi-amac-icin-kullanildigina-dair-denetimin-yapilamamasi-atik-su-bedelinin-alinamamasi http://kamubis.com/decisions/SayistayFinding/a8f3fe1e-32a8-4989-a9c2-0d2ed6bb6444/idarenin-atiksu-aritma-tesislerine-gerekli-sartlari-tasimamasi-nedeniyle-ceza-kesilmesi http://kamubis.com/decisions/SayistayFinding/12237006-c569-497f-87a8-e5e3177ddf99/bazi-ilcelerde-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/0ea06491-a429-417a-8149-d969eeb52229/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b362583f-b9e7-40c5-8f41-cec9490efcd6/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0fbfb0b8-2237-42af-8c77-dbea2fa458a1/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/b4417d64-c804-47d7-a830-20299b090d66/kesinlesen-sayistay-ilam-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/a99a54a7-b447-496c-b501-e0ad90b9b341/elektrik-enerjisi-tesvikinden-yararlanmayan-atik-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a3361b60-6094-44f3-bc70-211245aeebfb/idare-tarafindan-tahsil-edilen-ve-munhasiran-cop-imha-tesislerinin-kurulus-ve-isletmelerinde-kullanilmak-uzere-buyuksehir-belediyesine-aktarilmasi-gereken-tutarlarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/511939df-7363-4df4-89fd-f9f95df92073/yesil-alan-peyzaj-ve-bahce-sulama-aboneliklerinde-kullanilan-tarifenin-etkin-su-fiyatlandirmasini-yansitmamasi http://kamubis.com/decisions/SayistayFinding/339243d6-93b8-4551-901a-ec6ed9a156a4/yagmur-sularinin-uzaklastirilmasi-dere-islahlari-ve-halic-camur-bertarafi-kapsaminda-yapilan-islere-iliskin-bedellerin-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/93d0988e-ea49-44c0-a1d2-076c3e63b9ad/su-ve-kullanilmis-sularin-uzaklastirilmasi-bedellerinin-genel-kurul-tarafindan-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c6c3db03-5f5c-4510-98aa-782a93bcf2c0/buyuksehir-belediyesi-ve-ilce-belediyeleri-ile-gerceklestirilen-yagmur-suyu-protokolleri-kapsaminda-tahsil-edilmesi-gereken-bedellerin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/a6333e12-7f5e-40c4-b8a4-58fd77a5e253/2023-yilinda-uygulanan-isyeri-su-tarifelerinin-kullanan-oder-ilkesi-ve-sosyal-adalet-gereklerine-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/27e5c360-85b6-431a-91ca-aeffa19a9a36/idarenin-buyuksehir-belediyesinden-olan-alacaklarinin-tam-olarak-tahsil-edilmemesi-ve-surekli-borc-otelemesi-islemi-yapilmasi http://kamubis.com/decisions/SayistayFinding/0b065c84-d088-4148-8dcd-9ff5cbfe685a/istanbul-buyuksehir-belediyesi-su-faturasi-bedellerinin-buyuksehir-belediyesine-borc-verme-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/511aef7c-6d8e-4c03-a7bd-c852c708a691/emanet-niteliginde-olmayan-tutarlarin-emanetler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/61b80abe-d0fc-441a-86be-b2895a2c07ce/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihi-ile-rayic-deger-tespit-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/3dfd229f-5d27-4f19-93c4-638a1bfa8865/idare-tarafindan-su-faturalariyla-tahsil-edilen-cevre-temizlik-vergilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cb952630-14bb-44a5-a852-c71158caf39d/arac-kiralama-ihalesine-ait-teknik-sartnamede-ihaleye-katilimi-kisitlayici-hukumlerin-bulunmasi-ve-bu-suretle-gecerli-herhangi-bir-teklif-alinamayarak-arac-kiralama-hizmet-alim-isinin-pazarlik-usulu-ile-gordurulmesi http://kamubis.com/decisions/SayistayFinding/d398fcaa-5456-4740-861b-7403ae236ded/sirket-uzerinden-kismi-zamanli-uzman-calistirilmasi-amaciyla-personel-istihdam-edilmesi-bu-personelin-sartnamede-belirtilen-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/09975c95-bb3e-4afc-a93f-f242823b1f79/iscilerin-kanunen-belirlenmis-fazla-calisma-ust-sinirini-asacak-sekilde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/9f9e712b-c855-48ff-b64b-cbf45798239b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/feb0b325-b3bf-4aa6-ac9b-22bd61a9052e/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4d14fd49-1313-4738-8235-8dec3dc060c0/tasinmaz-kira-surelerinin-ihalesiz-olarak-uzatilmasi http://kamubis.com/decisions/SayistayFinding/7e07f808-648c-49ab-aa05-19b40f835115/genel-aydinlatma-kapsamindaki-tesislerin-isletme-yukumlulugunun-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/5860bf9c-f1ab-433c-81cf-e22920c5bcf9/belediye-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/61e60449-e29a-4f41-8f3e-b9daef17d154/haklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3ce205d1-7796-44c0-be8b-526a308b0ee4/sayistaya-verilmesi-gereken-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/e5504a9a-94fb-4ef2-9aea-34725b1546a0/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/e22a05ac-086d-4d6d-a136-0acf8c8c774c/muhtarliklarda-idare-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/db6d1d40-5759-4458-af5b-6c2d61e8904e/belediye-personelinin-diger-kurumlarda-uzun-sureli-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/09849e82-2812-4d3a-8969-abdd3abab908/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-hakedislerin-belediye-sirketine-vergi-ve-sigorta-primi-tutari-kadar-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/68302d32-2744-4fa7-aa17-fb7ffcb599a3/yasal-suresi-icinde-imar-programi-yapilmamasi-sebebiyle-eksik-emlak-vergisi-alinmasi http://kamubis.com/decisions/SayistayFinding/1dd52682-eacf-4f07-9395-940484f15de8/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/0e4700a3-adc4-4362-8338-739555d7b920/bina-insaat-harci-matrahinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/c6703033-d4ed-48b9-8c27-7ff48a2e78d5/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/4255d766-deb9-439d-84c1-3e336855ce03/tasinmaz-kultur-varliklarinin-korunmasina-iliskin-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/cbd6c489-eb89-488b-a700-2f59574d6928/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/a90ab55c-38b0-4849-ad14-4effcbd2daf4/yevmiye-defteri-icin-mevzuatta-belirtilen-duzenlemelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8db04eba-5c9b-4b0a-a92a-d726ff96ebfe/vergi-kesintilerinin-gelir-idaresi-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ab8f972d-5e49-4f06-a01b-1f90eac8d82d/bazi-gelir-kalemlerinin-tahakkuk-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/71f7b231-ca1a-4a55-89dd-46eda44ce239/775-sayili-gecekondu-kanunu-dogrultusunda-acilan-gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/307f45df-9321-45a4-8336-4868b2d5eabf/belediyenin-hayvanlari-koruma-kanunu-geregi-kurmasi-gereken-hayvan-bakimevleri-kurmamasi-ve-bu-amac-icin-kaynak-ayirmamasi http://kamubis.com/decisions/SayistayFinding/38661665-4a38-48d6-9ea2-06bc3baf87ae/kisilerden-alacaklar-hesabina-kaydedilen-kamu-zararinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/87d7ac29-f82d-4a25-a91a-80449cfb95f4/ortak-hizmet-projesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/9d90b13c-16f8-4117-91b6-6986fd7bf2fc/ortak-hizmet-projeleri-kapsaminda-belediye-tasinmazlari-uzerinde-sinirli-ayni-hak-kurulmasi http://kamubis.com/decisions/SayistayFinding/f151e514-050e-43e1-90bd-ee7e89a7a617/buyuksehir-belediyesinin-gorev-ve-sorumluluklari-kapsaminda-olan-yol-ustu-otopark-isletmeciligi-yetkisinin-idare-tarafindan-ortak-hizmet-projesi-kapsaminda-vakfa-devredilerek-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bf94db9f-1d6f-45aa-8655-c66b84f8a954/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/0f2a9373-a7d9-4e3c-b30d-5e72f479ac58/devlet-ihale-kanunu-kapsamindaki-ihalelerde-kesin-teminat-bedelinin-eksik-alinmasi http://kamubis.com/decisions/SayistayFinding/12e16bba-7dc8-4f6f-bf70-5aa941d0f47c/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a3d09f01-1966-456b-b82e-0f2209f35b83/sartsiz-bagis-olarak-yapilan-yeni-hizmet-binasi-isinde-belirsizliklerin-ve-hukuka-aykiriligin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e9fd907c-69cb-4c1c-a131-6a8379256557/idare-envanterine-kayitli-tasitlar-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/827e17c4-ee88-4fb4-8e35-1a1e9a5bc960/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-verileri-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/7228e307-df5f-41af-aa2e-b5d228a02bed/tasinmaz-kayitlarinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/680cabaf-aa15-437c-823f-aee0bc382f25/avukatlik-vekalet-ucretlerinin-odenmesinde-mevzuatta-belirtilen-yonteme-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a52e463f-8773-4a4d-9c6f-ab3c078eb09f/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/cd48006f-1b66-4556-8ff9-e2ac092d5a68/diger-faaliyet-alacaklari-hesabina-mahiyetine-uygun-olmayan-islemlerin-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/22683e3e-9dad-495d-9015-bbf8d949302d/kidem-tazminati-karsiliklarinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/6fd3040d-8f62-4abf-89b2-14242dcce0ee/yonetim-kurulu-uyelerine-huzur-hakki-odenebilmesi-icin-gerekli-beyanin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0324d66a-7776-41d0-a821-a069e82c395b/yapim-islerinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-istisna-hukumleri-kapsaminda-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/dbce3cbd-6664-41c1-8c99-af16cfc3ad59/temsil-yetkisinin-tek-imza-ile-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9b19e757-9bb2-405d-b489-fabbb5e20970/tasinmaz-kira-bedelinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmesi-konusunda-calisma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1f8c10f6-fe22-4791-a519-b0492981988a/sayistaya-gonderilmesi-gereken-belgelerin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/faa9e1d3-2822-4a5b-a229-ff4a4b1ecb15/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/49681cf5-3f52-4998-9d74-33c2c1389e96/mal-ve-hizmet-alimlarinda-nitelikler-yeterince-belirlenmeden-piyasa-fiyat-arastirmasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/152dc571-a336-4f75-9b37-67c43e4ea967/kamu-ihale-kanununa-gore-istisna-kapsaminda-bulunan-alimlara-iliskin-ceza-ve-ihalelerden-yasaklama-hukumlerine-uygunluk-kontrollerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/18c2a310-8d25-4812-ac34-256cf5ae8c0c/kamu-gorevlilerinin-gecici-gorevle-sirkette-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/0152af0c-53c7-452f-afef-098d7d244aff/belli-istekliler-arasinda-ihale-usulu-ile-gerceklestirmesi-gereken-isin-pazarlik-usuluyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/ba3aa42d-2b40-41e6-a68a-5f9f7d1cd3b0/vadesinde-odenmeyen-alacaklar-icin-faiz-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/be0c1822-e8a9-4b81-bb05-fe180740ed6e/pesin-tahsil-edilen-kira-gelirlerin-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ce29b895-058c-4aff-835e-bd2d2e410ab3/kira-gelirlerinin-hatali-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/6f3596a8-2c6f-4d1c-ae86-63c0fc9fbb2f/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6d20dd29-2915-4942-88af-ca70ea103977/yapim-islerinde-yuklenici-tarafindan-idare-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/83f2fc3e-3c8d-4b9a-9182-347532473363/kamulastirilan-yerlerle-ilgili-emlak-vergisinin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cce039f4-fc8c-4717-8f70-c31ad5f92ae7/imara-aykiri-yapilara-iliskin-encumen-kararlarinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f02cac79-aa82-4e4e-8867-1b92295296c0/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/0a0afe0c-d87e-433d-92ca-67426f59d8a3/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/12a72403-af0f-4601-a00c-d5662a48a2d3/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/51cc5452-2254-4aa6-8d79-cfabff29ae30/tahakkuk-eden-gelir-kalemlerinin-tahsilatlarinin-dusuk-duzeyde-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/329c700c-61fc-44c5-ad65-3e4d4190ddca/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6688658d-65c1-42d4-8725-4a9ce3fcfe74/tatil-gunlerinde-calisma-ruhsat-harci-alinmasina-iliskin-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3db0844e-a151-4f20-9a79-7e161c712789/butce-ici-isletme-hesabinin-muhasebe-biriminde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/0628a172-3074-47ea-8e40-dcba88fec8d6/belirli-bir-sureyi-gerektiren-dogrudan-temin-alimlarinda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e0184ce9-44db-4854-a721-295dc6624ed9/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/b042e5b7-f6bc-468f-87a0-c225acbe5ef6/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/4e431763-07a3-4ae6-aa71-066cbc40805a/kismi-mal-teslimi-yapilan-sozlesmeler-kapsaminda-muayene-ve-kabul-islemlerinin-toplu-bir-sekilde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0eb36d8f-63eb-44f3-a2c1-ae3e50354624/park-alanlari-uzerinde-bulunan-yapilarin-planli-alanlar-imar-yonetmeliginde-belirtilen-nitelik-ve-olculere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/994b594c-0f0a-4dd3-b36c-8e0b165d259f/muhtelif-nitelikteki-tasinmazlarin-ihale-edilmeden-kullanima-birakilmasi http://kamubis.com/decisions/SayistayFinding/2e3078b9-89a2-4fb8-b2b5-73bc19dc8fae/meslek-odalari-birligine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/4cb3e593-2eef-40fb-a785-64067ed68220/buyuksehir-belediyesinin-gorev-ve-sorumluluklari-kapsaminda-yer-almasina-karsin-ilce-belediyeleri-tarafindan-yol-ustu-otopark-isletmeciligi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e2e01660-e2ca-49f5-82f6-1026df1f189e/ihale-yapilmaksizin-belediye-sirketlerine-devredilmesi-mumkun-olmayan-bazi-haklar-ile-tasinmazlarin-idare-tarafindan-ihalesiz-olarak-soz-konusu-sirketlere-devredilmesi http://kamubis.com/decisions/SayistayFinding/7c5b8ee4-b7f3-4664-9f07-88bbc528e69c/arac-kiralamasi-hizmet-aliminin-akaryakit-dahil-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0b484a6d-28c2-4a45-8e67-3026bd4df634/gecekondu-fonu-gelirlerinin-idarenin-bu-amacla-actigi-banka-hesabina-aktarilmamasi-ve-fona-ait-gelirlerin-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cf3a31ec-618e-4026-9c61-badad550024f/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kurumlara-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/94a0d480-9c99-4454-81ab-afc97592ff8e/tasinmaz-formlarinin-guncel-olmamasi-ve-tasinmaz-icmal-cetvelinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/2825b811-08e3-4972-922a-799f391f7678/maddi-duran-varliklar-amortisman-defteri-tutulmamasi http://kamubis.com/decisions/SayistayFinding/55b13dec-cdfb-4d51-8230-f8b103835349/kamu-idaresinin-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/17d59c46-f0db-41de-8951-31d02cbfcc06/personel-tasima-hizmeti-hakedis-odemelerinin-tamaminin-idare-tarafindan-dogrudan-yuklenici-firmaya-odenmesi http://kamubis.com/decisions/SayistayFinding/e109045a-bc14-4c18-9cc3-346ace27b71a/imtiyaz-hakki-kapsaminda-ihale-edilen-sehir-ici-halk-otobuslerinin-sartnamesisozlesmesinde-yer-alan-devir-ucreti-ile-ilgili-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/5ad33f7c-5322-4a11-8c71-bfff984ef2ca/arac-kiralama-ihalesi-kapsaminda-yabanci-menseli-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/73faedf8-3290-4fa5-8278-8761c4596922/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4780afce-b4a6-4de1-9e45-1a930994f5d1/emanetler-hesabinin-duzenlenme-amaci-disindaki-muhasebe-islemleri-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a8692241-7a49-41bc-bae9-c3acc06ebbc0/yatirim-avansi-niteligindeki-tutarin-butce-disi-avans-ve-krediler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/a9db5346-ef84-46de-ab45-72a18dd53e92/satisi-yapilan-tasinmazlarin-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/17fdb8fe-d27f-4c06-90f6-5605f870f0e7/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/186060f6-016e-4b82-a247-00d042812dcd/indirilecek-katma-deger-vergisi-hesabina-indirim-konusu-olmayan-kayitlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/fd6feda9-7a86-47ad-94d3-a64501f5771a/butce-ici-isletmede-satilmak-uzere-alinan-mallarin-ticari-mal-olarak-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/af79845a-d04d-4a96-b7f5-d444a0cc1dc1/sosyal-denge-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/ef126a37-facd-4af3-881b-8d50d849b6c1/isyeri-acma-ve-calisma-ruhsatlarinin-dogru-ve-guvenilir-veriler-sunamamasi http://kamubis.com/decisions/SayistayFinding/5f61e54a-8032-4ba2-9167-dc904c720d28/imar-kanunu-uyarinca-alinmasi-gereken-otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cb779e70-0021-4592-8e31-cf18dbba09b8/hurda-islemlerinin-saglikli-bir-sekilde-yurutulmesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/fe88e6cd-b8f4-4baa-91a3-03f035f43b60/gecekondu-fonu-hesabinda-yer-alan-paralarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6de558ff-4674-44be-b2e4-707e676ad5c0/eglence-vergisine-tabi-faaliyetlerde-bulunan-isyerlerine-eglence-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/e04b8dff-8619-4ba9-b2de-c88d28b3784e/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/f52515ab-6e39-4573-9789-35b30a1c7fe9/belediye-sirket-personeli-dahil-personel-giderlerinin-kanuni-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/a690c8d9-b186-4e00-a0e8-dd8a19d5e4da/bazi-belediye-gelirlerinin-tahakkuk-kayitlarinda-bilanco-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/db2baeb6-7fd7-427e-9de6-cfdf7ac9f6ab/2018-yili-ve-oncesine-ait-asgari-ucret-prim-desteginin-genel-butceye-gelir-kaydedilmek-uzere-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a80edb55-4a9b-458c-af25-afd31f8502f3/yuksek-hakem-kurulu-tarafindan-karara-baglanan-toplu-is-sozlesmesi-hukumleri-yerine-sirket-ile-sendika-arasinda-imzalanan-toplu-is-sozlesmesi-hukumlerine-gore-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/9f79d959-9a98-4543-b0c7-c0d754113004/bazi-hizmet-alim-ihalelerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6d673e0a-4d92-4a7a-a78f-11dc49815fc3/elden-cikarilan-hurdalarin-muhasebe-kayitlarinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/98523508-b861-470e-b3d4-a1cff0c23669/satisi-yapilan-tasinmazlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/36e8cc07-d3e3-4238-8fb2-7f6a210778e0/amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/b629a99b-e434-460f-99f7-dc3485618c1b/tasinmaz-icmal-cetveli-ile-muhasebe-kayitlarinin-birbirini-tutmamasi http://kamubis.com/decisions/SayistayFinding/f8865c31-1eb7-46fb-b020-727109d2aa90/kullanilan-banka-kredilerinin-gelecek-donemlere-ait-tum-faizlerinin-tamaminin-bu-hesap-doneminde-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/abadb554-3e61-4ad4-868e-5b706c19abeb/baraj-kenari-cevre-yolu-yapim-isi-kapsaminda-kontrol-islemlerindeki-zafiyet-nedeniyle-is-kapsaminda-yaptirilan-imalatlarda-sartnameye-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/56d8075a-84c9-42f3-800c-33b5503ad367/alt-yapi-kazi-calismalari-nedeniyle-dogan-zemin-tahrip-bedellerinin-hatali-tahakkuk-ettirilmesi-tahsilatlarinin-pesin-yapilmamasi-kazi-sonrasi-ust-yapi-islerinin-ilce-belediyelerince-yapildigi-mahallere-iliskin-kayitlarin-tutulmamasi-ve-gerekli-aktarimlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f93efb6e-2c79-4f1b-ba8f-f30abd4e2dc6/sehir-ici-toplu-tasima-hizmeti-saglanan-hatlarda-isletim-hakkinin-ihalesiz-ve-suresiz-bir-sekilde-taninmasi http://kamubis.com/decisions/SayistayFinding/d32e708b-a544-433f-b248-9bf76f806a89/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a346622b-4314-4fa5-ae88-b7e1b39c49c0/hafriyat-ve-insaat-atiklari-dokum-sahasinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/503f0ac3-8298-4715-9a27-0534f6c206e4/idare-tarafindan-temin-edilip-stoklanarak-kullanima-sunulan-kilitli-parke-tasi-agrega-ve-bitum-alimlarinin-tasinir-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/adc31474-40dd-485e-9568-1168cd382978/kurumun-envanterinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/d1eda2c5-2dda-40d6-b5f3-e237f6f48268/yangin-sigortasi-primi-tahsil-edilen-policeler-uzerinden-odenmesi-gereken-yangin-sigortasi-vergilerinin-eksik-beyan-edilmesi-nedeniyle-belediyenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/77aab319-2e9f-4bf0-8440-500a34ae8883/belediyeye-ait-kaynaklarin-ozel-bankalarin-yatirim-hesaplarina-bagli-vadesiz-hesaplarda-tutulmasi http://kamubis.com/decisions/SayistayFinding/19ce4e72-71ff-46c2-8666-f8869d929b6b/proje-ozel-hesabina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/51ab9a49-6537-4fc2-941c-ed854ef3687d/tasinmazlarin-kaydina-iliskin-islemlerin-yerine-getirilmemesi-ve-fiili-duruma-gore-muhasebe-kayitlarinin-duzeltilmemesi http://kamubis.com/decisions/SayistayFinding/8c52fcfc-42f1-4e75-a91a-985992a252df/ucak-bileti-ve-konaklama-hizmeti-alimlarinda-cesitli-sorunlar-olmasi http://kamubis.com/decisions/SayistayFinding/5217f987-4547-456b-81da-b0bd5c39d180/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ae90a53d-e8d8-4c81-b395-1da57bec2a7e/tasarruf-tedbirlerine-uygun-olmayan-alimlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/181643e8-3176-4cc2-8700-f9386a73042c/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/8a24ce45-38dc-41c0-9edf-7ba1e1ea19c0/otopark-yonetmeligi-geregince-alinan-bedellerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5cae877a-df9d-4c2a-9622-39eb97f9b435/iscilerin-birikmis-yillik-ucretli-izinlerinin-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1a367cd8-1244-4744-930d-ef9170811237/harcama-yetkilisi-mutemedi-olmayan-kisilere-avans-verilmesi http://kamubis.com/decisions/SayistayFinding/982ea31f-1364-4ce4-98c0-45d70424594b/gecekondu-fonu-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/515a5587-b143-4064-9c2a-c5a81650edcd/spor-kulubu-niteliginde-olan-derneklere-tahsis-edilen-tasinmazlarin-tahsislerinin-iptal-edilmesine-karsin-fiilen-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/f1f73f1f-e307-444b-8993-0d8c10aa59d7/vadesi-gectigi-halde-tahsil-edilmeyen-bazi-kira-alacaklari-icin-icra-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/92483158-02ed-4fc3-97c6-af87f58dac79/gsm-operatoruyle-ihale-mevzuatinda-belirtilen-usullere-uyulmadan-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/380e7c5c-4e37-4394-a1ee-2fff03609bc3/belediyeye-ait-stadyumun-kiraya-verilmesinde-tahmin-edilen-bedelin-gercekci-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/6090650a-4ba6-4065-834d-4f54fda3e5a6/tasinmazlarin-kaydina-iliskin-formlar-ile-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/76b9003a-d17d-477f-b6de-dcc00d3956de/belediyeye-aktarilmasi-gereken-cevre-temizlik-vergisi-payinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/aa2a8b52-1a7a-4130-a2a2-0f4801c1571e/yevmiye-kayitlarinin-sirali-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3a58c39f-561e-40bf-be43-40f99a250b52/kredi-kartlari-ile-yapilan-tahsilatin-yasal-suresi-icerisinde-banka-hesaplarina-gecmemesi http://kamubis.com/decisions/SayistayFinding/366f11a5-d369-4db3-b123-13d4ad0f1f71/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5df785e5-5c65-4a5f-9ca2-03b1458d601b/maddi-duran-varliklara-iliskin-amortisman-islemlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/8947c6d7-b362-4a81-9ce0-d6f111cfaa6b/belediye-sirketine-ayni-sermaye-transferi-kapsaminda-verilen-arsalarin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/d64c5d5a-f925-4b23-9967-adb07882546a/pesin-olarak-tahsil-edilen-kira-gelirlerinin-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/26510086-14e6-4a34-a3d1-5e36010cb474/sayistay-denetim-raporlarinin-genel-kurula-sunulmamasi http://kamubis.com/decisions/SayistayFinding/013cea70-40f1-4f48-a46e-1b097a01e9c1/mali-durum-gozetilmeden-buyuksehir-belediyesine-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/099f605d-cd86-481f-a3ea-6f704a989459/mevzuatinda-ongorulen-oranda-engelli-personel-ve-sosyal-hizmet-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/a8d4885d-b8fe-47ad-8333-e07278db0ada/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9b2ba30d-2206-457f-8718-544addf1a74b/gecici-ve-kesin-kabul-islemleri-arasindaki-surenin-teminat-suresini-asacak-sekilde-uzun-olmasi http://kamubis.com/decisions/SayistayFinding/2b4c3baa-0f95-4465-b898-136872920413/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/bfc6dbf0-8979-4873-8406-1ad164128917/yapim-islerinde-uygulama-projelerinin-eksik-ve-hatali-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/f8075267-684c-4edd-acbf-69081d848da0/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d8bc956b-7277-47b3-846f-43c1fdcdcf41/konutlara-iliskin-olarak-tahsil-edilen-cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3feaca5d-6e1a-4b65-8b45-9bba229d81c0/idarece-devlet-su-isleri-bolge-mudurlugu-tarafindan-sondaj-izni-verilen-kuyulardan-cekilen-suyun-hangi-amac-icin-kullanildigina-dair-faydali-tuketim-miktarina-iliskin-denetimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0b231464-85e4-4743-9af4-db1ed31c67ae/yagmur-sularinin-uzaklastirilmasina-iliskin-harcamalarin-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9b66e805-ff87-4888-978d-9f275c782904/su-ve-atik-su-tarife-tespitine-iliskin-maliyet-hesabinin-yapilmamasi-ve-tarifelerin-maliyetlerin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7754f592-7cf8-474f-8edb-edb664760b40/su-abonelerinden-tahsil-edilmeyen-yuksek-tutarlarda-alacak-bulunmasi http://kamubis.com/decisions/SayistayFinding/78a46594-02fb-4a51-8e3b-4a251b1528b1/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-ve-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/b425844e-afb2-4f48-a715-59028532c4a4/parasal-limitlerin-altinda-kalmak-amaciya-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yoluyla-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/8181d95d-3797-4bc1-a80d-87e8fc5572fc/borclu-abonelere-iliskin-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7b9dbcb4-b433-4ccf-91c1-ee7177398022/guvence-bedeli-iadelerinin-hatali-hesaplanmasi-ve-guvence-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/8cfb339a-6152-45b3-a244-c762ebc7a6b7/emanetler-hesabindaki-tutarlarin-zaman-asimi-sureleri-bakimindan-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6716e2bb-7f94-4f1e-90b2-08fad3a91615/ticari-faaliyet-konusu-olmayan-mal-ve-hizmet-alimlarina-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/ad95828b-e6c7-4913-a807-8467f5a52fd5/maddi-duran-varliklarin-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/9fd227d6-fc58-4e11-9d88-f642f45e198e/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/cf62d98f-6915-4e51-8e65-766e2c3c0219/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/26a36fba-2d66-4020-9c6c-9d264fb98fca/vadesinde-tahsil-edilmeyen-alacaklar-icin-temerrut-faizi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/046549bf-15db-45a7-a4c6-62714644a5fd/parasal-limitler-dahilinde-yapilan-islerde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/96201907-f054-4d1a-a54f-10a815576db6/taksi-plakalarinin-suresiz-verilmesi-ve-belediye-tarafindan-ihaleye-cikilmamasi http://kamubis.com/decisions/SayistayFinding/a9333b27-03ea-43f0-ae5f-cd7e7984bef0/kamu-idaresi-hesaplarinin-zamaninda-ve-tam-olarak-sayistaya-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/776f652f-fee3-43a1-a179-3d7d65c3b0c9/tahsili-supheli-hale-gelen-bazi-alacaklarin-supheli-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/148823c9-2285-4ca3-9765-cc95165a34b3/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0667115d-3863-4091-9cee-bc24293237d4/temin-edilen-mal-ve-hizmetler-karsiligi-alinan-faturalarin-zamaninda-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/d53f23bc-f44b-4ec2-8c16-d2b3cd3b005b/maden-isletmelerinden-alinmasi-gereken-belediye-payinin-tahakkuk-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/76999c34-1ba3-42a8-a7ae-0c36eac4ad81/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/efdd17ed-8085-419f-ac6b-01c6e7d2c3ef/indirimli-bina-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/06e63c5f-33d4-47b3-963d-9becb5f483f3/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4753abe2-c653-4ee1-9af5-f41c5a7fe0b5/ilan-ve-reklam-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/68e10fa4-0b4a-4d88-9a13-c8bef335b583/acik-ihale-ile-yapilmasi-gereken-bazi-alimlarin-parcalara-bolunerek-dogrudan-temin-yontemiyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/e58c8c60-0de2-45aa-84d7-f95625b6deeb/butun-riskler-all-risk-sigorta-policelerinin-is-artisina-gore-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/93df0373-f594-4dbf-a91c-aa429d60e197/kamu-ihale-kurulundan-uygun-gorus-alinmaksizin-dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlara-iliskin-limitlerin-asilmasi http://kamubis.com/decisions/SayistayFinding/8c6b23ba-bda8-4cf6-a937-3951fe25eed9/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/74985a7d-8fb9-4ec0-92a9-b2766d86a6e7/yapim-islerinde-yuklenici-tarafindan-idare-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/62e1780a-b027-43d7-9c19-6c631d646ed6/cop-toplama-tasima-ve-nakli-arac-kiralama-hizmet-aliminin-yakit-dahil-bir-sekilde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/52050f35-066e-46a0-ae9d-34b6b245b492/dernek-ve-vakiflarla-yapilmis-ortak-hizmet-projeleri-icin-mulki-idare-amirinden-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0f10d81a-685c-42bd-9be2-5871cfb1f789/idarenin-sahibi-oldugu-gunes-enerjisi-santrali-icin-kurumlar-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/1921c7f9-2a0a-404f-aacc-7f3d5ea11379/sehir-ici-calisan-halk-otobuslerinin-imtiyaz-oluru-olmasina-karsin-ihale-sartnamesi-ve-sozlesmesinde-sure-belirtilmedigi-halde-surenin-49-yil-olarak-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/35cdf506-ee02-4509-92ae-063555abfbcb/dernek-ve-vakiflara-tahsis-edilen-tasinmazlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/fd6b239d-514b-4cf9-befe-cc2d0bd870aa/kiraya-verilen-tasinmazlara-iliskin-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/b07a9e37-5fdd-43d4-ab32-69e0e8d0b576/kamu-idaresi-tasinmazlarinin-isgaliye-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ab45c6e6-62d9-4435-8f75-1304615a29af/tasinmaz-icmal-cetveli-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/c2384d9c-f062-4d40-9c46-2498f55bc71e/imtiyaz-hakki-kapsaminda-gesi-belediyesi-tarafindan-ihale-edilip-buyuksehir-belediyesine-devredilen-12-hatta-iliskin-sure-10-yil-oldugu-halde-encumen-karariyla-surenin-49-yil-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/3c56a614-b2a0-43d3-b957-608724e8a1bd/ilden-ilceye-veya-ilceden-ilceye-calisan-toplu-tasim-araclari-ile-ilgili-uygulamanin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/0fd9780a-961e-47e4-a206-8cbe855ec172/ilce-belediyelerine-nakdi-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/7880c970-4c7b-46a9-ba7d-12df776e7a61/ticari-faaliyetlere-iliskin-olarak-indirilecek-ve-hesaplanan-katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2fcc7fe4-9854-4259-ad8f-a977a75bd92a/kamulastirmasiz-el-atma-davalari-neticesinde-hak-sahiplerine-odenen-ecrimisil-bedellerinin-tasinmazin-maliyet-bedeline-eklenmesi http://kamubis.com/decisions/SayistayFinding/391cfc41-0c95-43e1-ba07-a977871bb96b/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-ait-oldugu-hesap-kodunda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/6a684f6a-9291-4ce0-912d-16e62670b94c/belediyenin-mulkiyetinde-bulunan-tasinmazlardan-muhasebe-kayitlarina-alinmayanlarin-ve-muhasebe-kayitlarinda-yer-alan-tasinmazlardan-tapu-kayitlarinda-gorulmeyenlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6cfa4b50-ddfb-4b95-86cf-fc1c0904b5ac/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/3ed0ef41-4089-4f28-8029-bbb764ddedec/yapim-isi-ihalesinde-sure-uzatimi-oldugu-halde-all-risk-butun-riskler-sigorta-suresinin-uzatilmamasi http://kamubis.com/decisions/SayistayFinding/4b9acf46-5c33-4964-b172-cf97a229fe55/parasal-limitler-dahilinde-yapilan-alimlarda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/9dbd6a4b-b169-4679-8b6c-0d9d29027e98/butun-riskler-sigortasi-policelerinde-yapim-isleri-genel-sartnamesinde-belirtilen-oranlarin-uzerinde-muafiyet-oranlarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/68791a0e-e3a0-4bd2-9d2d-880ed26bd0a1/ilceler-icinde-calisan-halk-otobuslerinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/06b27f1d-4fe2-4688-896f-5efbef317480/ilan-ve-reklam-vergilerinin-ilce-belediyelerine-devredilmesi-ve-payin-alinma-surecinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/49bbf4fc-3da1-4a0b-ae97-fd2bf3f5a91d/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/fff09b34-53bd-4e8f-8af1-b9f944110712/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/f09ac56f-ee0d-4394-9c4c-1aaf761aa655/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/f6c4cf77-41e6-4232-9145-f1556b3fcde6/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1067baa5-6556-42fb-9e16-d9dfc21e1777/gecekondu-fonundaki-paralarin-vadeli-hesapta-tutulmamasi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0147708e-5491-4d68-bac0-1b59c7415fe9/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2bc2d277-359d-48da-b677-ac36dbbd939e/ihale-yapilmaksizin-taksilere-calisma-hakki-verilmesi http://kamubis.com/decisions/SayistayFinding/5b51aa58-9698-4db6-86a7-e7d76a880b17/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/495a295f-14c3-452c-914a-7ac9d1eecf48/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/00d5b7f1-bae2-4884-a689-eac121c94758/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b72f30ba-f52d-4343-a493-386bf0823208/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/86207b65-d4e0-43b8-9ebe-43a3d08598da/maddi-duran-varlik-amortisman-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/619d35ed-e663-4da1-8574-28025cef420f/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihi-ile-rayic-deger-tespit-calismalarinin-tamamlanmamasi-ve-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/1f3f0e10-c37f-489f-9a55-babc99fef0c2/hal-kompleksi-isletmecilik-hakkinin-10-yilligina-devredilmesine-iliskin-kiralamada-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/b37bd94c-14f1-4820-a9bc-344d319bbe8c/kent-ekmek-fabrikasinin-ihale-yapilmaksizin-meclis-karari-ile-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/fcf1c7df-e193-4a72-bb06-1d47b7c00f99/hayvan-bakimevlerinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/6c2f5c5f-6fbd-4f4f-8898-d19aa1268b8f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8bf96abf-918f-4a84-81a3-67a937c9bc84/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c2ae285a-932f-48fa-9f80-372f44c20123/imar-kanunu-geregince-tahsil-edilen-otopark-gelirlerinin-amaci-disinda-kullanilmasi-ve-vadeli-mevduat-hesabinda-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/4e076d7e-fe39-488f-9259-40833d806f58/meclis-karari-alinmadan-kamu-kurumlari-ile-ortak-isbirligi-protokolleri-yapilmasi http://kamubis.com/decisions/SayistayFinding/17072d3e-14c3-4745-8b28-08036c5a8f38/tasarruf-tedbirleri-genelgesine-aykiri-mal-ve-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/782a6273-2a2a-43d8-9a7a-11c7b01e7641/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e1f57b8f-3efb-4ac2-bc37-722a3138a5c6/buyuksehir-belediyesi-tarafindan-aktarilmasi-gereken-otopark-gelir-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3e0c9b3b-f84c-4167-9542-f9c5722fa4be/sosyal-yardimlarin-tespit-dagitim-ve-yonetiminin-mevzuata-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/73732cad-9b8a-4942-bedf-df7a6559c1e6/kisilerden-alacaklar-hesabinda-yer-alan-bazi-alacaklarin-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e131ffbf-cf96-4e60-ad82-ca3240e18844/tecil-edilen-emlak-vergisi-tutarlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2ee795d2-d183-4e9b-b5c8-df47321647db/tacirlere-kiraya-verilen-tasinmazlarin-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/c5f2cd22-8359-47bb-bbb6-2fc8e811f047/tasinmazlarin-ihalesiz-belediye-sirketlerine-verilmesi http://kamubis.com/decisions/SayistayFinding/7b68bc0a-eb6e-416a-9a1b-f028537575b7/stadyum-tahsis-ucretlerinin-zamaninda-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/042b8950-8352-428e-8ba5-2a4c4567b9f9/kesinlesen-sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/8ee95023-5e4c-44fe-b742-8d8fd6e07fdd/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a6cdfb20-c2eb-483e-89ed-b2b57057aa88/performans-kriterleri-belirlenmeden-personele-ikramiye-odenmesi http://kamubis.com/decisions/SayistayFinding/d7723c58-6355-44ea-99f7-7ebd763e5432/engelli-personel-istihdam-etme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/761c0a63-5346-4732-8f49-8aba44710edd/idare-personeline-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/a13eb831-ade2-4913-af60-d69670abb6a5/belediye-bunyesinde-yeterli-seviyede-memur-istihdamina-agirlik-verilmemesi http://kamubis.com/decisions/SayistayFinding/a3cde61a-10f0-459a-b421-f4b63a6a9a5b/idareye-ait-kresler-icin-belirlenen-ucret-tarifesinin-ilgili-teblige-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/34e6645a-e4ee-485f-acbe-4877342f289a/kamu-konutlari-yonetmeligi-uyarinca-tahsis-edilen-tasinmazlarda-yonetmelik-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8696d1da-1fbd-4db6-a85f-b05117da9279/idare-mulkiyetinde-yer-alan-tasinmazlar-uzerinde-ihale-yapilmaksizin-intifa-hakki-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/44b0f7ab-f603-4787-913f-e61cb5a965ac/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesine-iliskin-herhangi-bir-faaliyetin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5034d3d2-2a01-44fd-9c02-01c6476a575b/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fa80d8c2-ea2b-4afb-bc6c-1de1530df85b/hayvan-bakimevleri-kurulmasina-yonelik-olarak-ilgili-yil-butcelerinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a78d0bab-edb6-43ae-86f8-7163f1409d68/devreden-katma-deger-vergisinin-indirime-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/77f32450-2ac3-48cf-a0ce-9ffed8215621/butce-ici-isletme-faaliyetleri-sonucu-yapilan-tahsilatlarin-es-zamanli-olarak-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f899e976-6e8d-44d2-a6be-df34fc808e98/yapilan-tahsilatlarda-kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d07bcac3-4116-4300-adb1-5f47104f5af9/su-abonelerinden-tahsil-edilmeyen-yuksek-tutarlarda-alacak-bulunmasi http://kamubis.com/decisions/SayistayFinding/38ab2926-fc64-4c4d-a76d-1604f398683a/personel-giderlerinin-yasal-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/e56b3aec-6781-463b-a152-dbbfbad7ee97/butce-ici-isletmenin-butcelestirme-ve-muhasebelestirme-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/e4021fcc-c220-4117-ab78-447a5d13e91c/tasinir-mal-yonetmeligince-yapilmasi-gereken-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/82ebd775-54de-4118-96dd-f33d58fef809/amortisman-ayirma-islemlerinde-hatali-uygulamalar-olmasi http://kamubis.com/decisions/SayistayFinding/12dfe9b8-9d65-4b16-a809-3743ad57d5a7/10-yillik-kira-suresi-dolan-isletmelerin-suresinin-ihalesiz-uzatilmasi http://kamubis.com/decisions/SayistayFinding/4b51391b-14cc-498d-b049-f945cfa24aed/tasinirlara-iliskin-fiili-durum-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi-ve-donem-sonu-tasinir-sayimlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/66750631-3161-420d-a3c2-78759d6abb89/bilgisayar-yazilimlarina-iliskin-alim-ve-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/45b02354-7e46-4c03-ac1b-75fb5d1574ad/hayvan-bakim-evleri-ve-rehabilitasyon-islemleri-icin-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5e6d9fad-ca7d-40e8-883c-beb169b804bb/tasinir-mal-yonetim-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/fe32c278-f6fb-4f72-a768-bfc508b68dbc/ilk-madde-ve-malzemeler-hesabina-kaydedilen-tuketim-malzemelerinin-tuketilmedigi-halde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/49becce2-b333-4163-a99b-e2ea79724e24/mali-kuruluslara-yatirilan-sermayeler-hesabinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/78d962ed-e73f-4e08-90fc-b1412689d2ab/hurda-niteligindeki-varliklara-yonetmelik-hukumlerinin-uygulanmamasi-ve-muhasebe-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/5a339d62-8213-40b9-99b2-342231267cff/butun-riskler-all-risk-sigorta-policelerinin-ongorulen-riskleri-karsilamamasi-ve-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/ed7ac007-06a0-4fae-b089-3d8f8d51815a/yapim-islerinde-kesin-kabul-yapilmadan-kesin-hakedis-raporu-duzenlenerek-yuklenicilere-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/5793bb71-2a01-4477-bee4-c24e9508c76d/tasinmaz-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/55053980-1381-4acd-b017-725059d48a5b/belediyeye-ait-tasinmazin-dernege-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/7a128520-bb91-40b2-a1ec-3a1a1a83a072/otopark-hesabinda-toplanan-meblagin-otopark-yapimi-yerine-cari-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7fe7271c-ba34-4c50-9248-912caf3b72a7/kamu-kurum-ve-kuruluslarina-yapilan-tasinmaz-tahsislerinde-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ee5c5263-50fd-4e07-80d6-3cd07f8832b6/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b1e95b15-4528-4ed5-a8cd-ba2eef401ee5/isyerlerine-iliskin-ilan-ve-reklam-vergisi-mukellefiyetine-yonelik-saha-kontrollerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/afdce6a7-aaa8-4188-a663-cda2e6a20c35/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/a1992c74-cfad-4ae7-88d3-5ca2d314708a/belediye-sinirlari-icinde-yer-alan-bazi-isyerlerine-iliskin-cevre-temizlik-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/819e76e5-d10e-41d9-a75b-8ea8fdaa84c1/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/56cde3f4-5584-4df1-b925-db158e654db0/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4d527803-985f-476a-9c45-1d438f37f84c/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/24c29e65-a39e-44dc-8fdd-a175fd238c3e/idarenin-tahsisli-olarak-kullandigi-ve-baska-kurumlara-tahsis-ettigi-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9910ba78-5c10-4a98-969f-8b7114725e91/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1a5bcbe8-0b2c-4662-8d1d-bb01aff52698/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/001dad32-e031-4181-ab2a-bba59135bac2/imar-kanunu-kapsaminda-kesilen-cezalarin-bazilarinin-usul-yonunden-iptal-edilmesine-karsin-belediye-encumeni-tarafindan-yeni-bir-karar-alinarak-cezanin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/51199493-dbcb-4b47-98bd-55e4ae930303/tahsisli-olarak-kullandirilan-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ad03ee2e-b683-43fb-ba21-a380c66d49a5/mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/149858b2-42c0-4086-9156-f4cf8078e4e6/otopark-hesabinda-toplanan-meblagin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/26057e2d-7f55-48df-9b8e-ddaa65b11c0f/duzenlenen-denetim-raporlarinin-kamuoyuna-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/186ad021-281d-47fc-b5b2-d2fdc2c67f51/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/efcc596e-dd6b-4930-b0b3-6b06b88838d0/ilk-alti-aylik-butce-uygulama-sonuclari-finansman-durumu-ve-ikinci-alti-aya-iliskin-beklenti-ve-hedeflerin-yayimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/92e19df4-f1d7-48ae-9ef1-565a6ffad39c/ilan-ve-reklam-vergisi-uygulamasinda-eksikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/c6a19f36-0832-41af-ade9-10ed6bd3db13/hayvan-bakimevi-kurulmamasi-ve-bu-amacla-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/c2d94611-f2a1-4869-b45e-0f83ddc7f41f/vergi-borcu-bulunan-bazi-yuklenicilerden-kesilen-tutarlarin-vergi-dairesine-odenmeksizin-emanetler-hesabinda-tutulmasina-karsin-firmalara-cek-vererek-ya-da-nakit-olarak-hakedis-odemelerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/d41935bb-3398-4776-aaf1-00fb705e2223/hafriyat-ve-insaatyikinti-atiklarinin-kontrolu-ile-buna-bagli-gelir-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/abc93fa4-7277-43cf-b544-1fcf6d038b76/gecekondu-fonu-icin-banka-hesabi-acilmamasi-ve-gecekondu-fonu-kapsaminda-gelen-nakdin-tahsis-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4b4e1836-fd47-42c2-bb6e-973b12f77aa9/sosyal-guvenlik-kurumu-prim-odemelerinin-oncelikle-yerine-getirilmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/7cccaf98-cf65-43d7-af9d-20001262d6a0/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d9b94ffc-56d5-4775-9bad-097ea7a0f987/buyuksehir-ilce-belediyeleri-tarafindan-tahsil-edilen-cevre-temizlik-vergisine-iliskin-20lik-payin-buyuksehir-belediyesine-hatali-aktarilmasi http://kamubis.com/decisions/SayistayFinding/e0b28722-bf56-4d32-9a90-23ef1273bdc5/hukuki-el-atmalar-nedeniyle-yersiz-tazminat-odenmesi http://kamubis.com/decisions/SayistayFinding/2e2df3a9-ebed-48da-9e41-967a866b2eb5/idare-tarafindan-bagis-alinan-bazi-tasinmazlardan-sartli-bagis-konusu-edilenlerin-bagis-senedinde-belirtilen-amaca-donuk-islem-tesis-edilmemesi-bazi-tasinmazlarin-ise-fiilen-kamu-hizmeti-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/279b9bdf-14b5-4bd0-b100-c303b89db61b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/68ac753d-6dfb-4c7b-9f79-09e69e702868/kayseri-buyuksehir-belediyesi-su-ve-kanalizasyon-idaresi-kaski-tarafindan-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/5ea0b937-0219-455a-a38f-8b4bedc042b7/biletle-girilmeyen-eglence-yerlerinden-eglence-vergisi-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f7fae66f-6347-494e-8766-1589fffd3d12/tatil-gunlerinde-calisma-ruhsat-harcinin-gelir-tarifesinde-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/d973499d-e827-49fe-9b5d-62b4629a3cfc/iscilere-bir-yil-icerisinde-270-saati-asan-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9f4b9ec4-b94c-485c-9d89-d8706111f268/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesine-iliskin-herhangi-bir-faaliyetin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e571c9f4-4f12-49b0-98df-45f2a7c436bb/genel-aydinlatma-faturalariyla-ilgili-gerekli-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ca2a61e-faae-488b-a8c9-fc1a990d3aa4/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/3d5c9b17-951d-4e71-a60c-13b07760b783/sosyal-hizmet-modellerinden-yararlanan-kisilerden-resit-olanlarin-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/0e0c3d8a-2c14-49a5-ac1f-9c112fb12180/yapilandirilmis-sosyal-guvenlik-kurumu-borclarinin-muhasebe-kayitlarinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/f1c5ecbc-f4a7-4e4a-93ef-9b1e6038835b/tasinmaz-kiralamalari-ile-hizmet-satislarindan-dogan-katma-deger-vergisnin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5fd23ef6-210e-42a7-a6f4-cf329e7b2ed5/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7ca8f61c-ab96-4fc0-9b75-c410c261d37c/depozito-ve-teminatlarin-verilen-depozito-ve-teminatlar-hesabina-kaydedilmesinde-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/034bef83-4b86-47eb-99eb-75025dea1ace/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/50b3016a-3e2c-4bb9-914c-2e10d7451e47/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/91a94ab3-7812-4829-99d7-1415413375f3/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/fb459c12-7a53-44fc-a4c4-062291d43394/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmesinin-birim-fiyat-sozlesme-esaslarina-aykiri-ve-suresiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/6f7ea974-2b8f-4f55-b985-6dd8f9e4bdb2/toplam-personel-giderleri-yasal-sinirin-ustunde-olmasina-ragmen-yeni-personel-aliminda-ilgili-bakanliktan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b209f1b7-746d-4eb7-a072-f1cf2103d2e5/tasinirlara-iliskin-fiili-durum-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi-ve-donem-sonu-tasinir-sayimlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5a0ddc71-aeca-4d74-a016-f569bf0a4d28/butce-emaneti-odemelerinde-mevzuatta-belirtilen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/60db77af-eb3f-4cf5-8757-d0902a46d8b1/belediyenin-takipli-gelirlerine-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/09650124-0117-452b-8e02-737a678ad897/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/bc3cae5c-c767-428e-9664-7edcc6db9b09/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/617f9b75-01fa-44bc-b149-fb17883b1ac4/tasinmazlarin-kaydina-iliskin-islemlerin-yerine-getirilmemesi-ve-fiili-duruma-gore-muhasebe-kayitlarinin-duzeltilmemesi http://kamubis.com/decisions/SayistayFinding/6e6f4a1e-24a6-4e60-b980-f89d880d5745/maddi-duran-varliklara-iliskin-amortisman-islemlerinin-hatali-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/a391ceab-4976-4d49-99c0-2e905ada4cdd/ilk-madde-ve-malzeme-hesabinda-izlenmesi-gereken-satin-almalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/73d61ca7-d655-41fa-9bc3-f3bfa0e0ee96/iktisadi-faaliyet-konusu-olmayan-harcamalara-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/87a75613-dbc0-4a4e-ab19-8b5cb59224fc/belediyenin-sirketteki-sermaye-payinin-muhasebe-kayitlariyla-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/9c77957f-6ca8-42f8-8bf3-c7497b8f598a/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/5daf4730-07cd-45f7-951e-d92f841c5677/parasal-limitler-dahilinde-yapilan-mal-alimi-ve-yapim-islerinde-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/ec881045-67c2-481a-8883-c83180bc2044/belediye-sirketine-yapilan-hakedis-odemelerinde-vergi-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/797910f0-53fa-487d-872d-3d2b9aa23351/kamu-idaresi-sinirlari-icinde-bulunan-bazi-tasinmazlarin-ucret-tarifesindeki-bedeller-uzerinden-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/06bdc0df-4cf2-49a5-950b-e43c1594c674/tasarruf-tedbirleri-kapsaminda-azaltilmasi-gereken-kiralik-arac-sayisinin-azaltilmamasi http://kamubis.com/decisions/SayistayFinding/bc4aee03-fc0a-44af-ac18-909a6d54e3a0/belediye-sirketi-personeline-zabita-memurlugu-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9880f1d6-000c-46ab-964a-147714d5681e/isyeri-acma-ve-calisma-ruhsati-islemlerinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/85aa171a-a5db-4ef1-b92d-875fc34719fa/ilan-ve-reklam-vergisinin-tahakkuk-ve-tahsil-edilmesine-yonelik-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/99735312-0a43-45da-8b8d-f95c0437ad95/tasinmazlarin-ecrimisil-karsiligi-kullandirilmasinin-olagan-uygulama-haline-donusmesi http://kamubis.com/decisions/SayistayFinding/080cdae5-d9da-4198-bd8b-830e874615bf/belediye-ana-hizmet-binasinin-ruhsatsiz-olmasi http://kamubis.com/decisions/SayistayFinding/3aa19292-5898-428c-87dd-0ecd998cded0/bazi-kamu-kurumlarina-ve-sivil-toplum-kuruluslarina-yapilan-gecici-sureli-tasit-tahsislerinde-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/c547bd9f-37aa-4d98-80ef-62b5479aa255/vergi-borclarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/7e985548-5890-47df-9054-3d281f66ba0e/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0613253b-be94-4ea2-b732-bcdf66e7b984/onceki-yillarda-gerceklestirilen-bazi-mal-ve-hizmet-alimlarinin-cari-yilda-butce-emanetlerinde-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d3d4d7b9-d066-482b-8140-584d0b99c592/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9e28b7e9-9bfa-4e25-9d30-e0e903ae2909/mali-hukumler-iceren-yonetmelik-hakkinda-sayistay-istisari-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/8bbba55b-f4eb-4702-9a26-3b5abb246e93/imar-programlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/988e0d87-190f-43da-9318-3824d84df437/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/3ef7227d-99aa-4342-a5f0-ec3439dad571/belediye-personelinin-diger-kamu-kurum-ve-kuruluslarinda-uzun-sureli-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/90ffc6b4-84ba-4cd2-84c1-ca75ab80e47d/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7e5ee195-dc2a-4bdf-8489-aeb43665fd24/iscilere-yillik-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/c3ad338b-cb68-473c-9acc-84a60e999b7f/belediyenin-bazi-dolu-mudur-kadrolarina-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/b8638d4b-af6a-478a-b54f-3a066df5d253/hizmet-alimi-suretiyle-istihdam-edilen-iscilerin-itfaiye-personeli-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/aaacf2f9-c5f8-4b79-8a4f-3380108eea60/guncel-ve-yeterli-bir-ic-kontrol-uyum-eylem-planinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e08e54cf-7100-43d5-acc4-eaef90130daa/kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlarin-belediyenin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/fc81d2c9-fed4-452d-9cf7-33e7e0b6c8be/afet-isleri-mudurlugu-gorev-alanina-yonelik-duzenleme-ve-planlama-calismalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/46a329ae-2701-46f5-be9f-9c794066544a/iklim-degisikligi-ile-mucadeleye-yonelik-calismalarin-etkili-sekilde-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/2413d336-47a2-4340-a823-ec9994987f59/sayistay-denetim-raporunun-belediye-meclisine-sunulmamasi http://kamubis.com/decisions/SayistayFinding/698b0488-752c-4e02-b4fc-5a519f0d1954/hayvan-bakimevleri-kurulmasina-yonelik-mevzuat-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/fe6a6fd9-6275-44b6-8c7d-3fece2fe646d/kadinlar-ve-cocuklar-icin-konukevleri-acilmamasi http://kamubis.com/decisions/SayistayFinding/b9fc0756-ea2a-4e85-acf4-3f095f6ce613/kurum-misyonunun-ve-vizyonunun-stratejik-plan-ilkelerine-uygun-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/a27cdce3-631b-4b8d-8683-549d235021ea/belediyenin-stratejik-planinda-depremle-ilgili-amac-hedef-ve-stratejilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/9aac4971-310a-490f-89cf-d1850bc7c6ea/kacak-yapi-ile-mucadelede-imar-mevzuatinda-yer-alan-yaptirimlarin-etkin-bir-sekilde-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/07c74c93-a3ff-41f7-8585-21a6e0c03f73/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/b155bf27-b92e-4995-9f85-85fdedcbbae3/muhtelif-ihtiyaclarin-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/bc4d67c5-083b-404f-b469-ef43f2deeaf8/personel-sirketine-yapilan-odemelerin-donemsellik-ilkesine-ve-tahakkuk-esasina-aykiri-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ed7321a2-17ae-4b3e-a2c2-6f4d0af29389/butun-riskler-all-risk-sigorta-policeleri-hakkinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/de47047b-e7a1-433c-ac8d-0c49d97158b8/yapimi-tamamlanan-planetaryum-sanal-gerceklik-kuresinin-atil-durumda-birakilmasi http://kamubis.com/decisions/SayistayFinding/c03929fb-2678-41f0-87f2-50455c70cdae/yapim-isi-ihalelerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/030024c4-28d7-47f5-81da-5f582826677c/asansor-periyodik-kontrol-ucretinin-belediye-meclisince-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/02c57cb6-d831-4b7a-ad79-686a9372fbda/yeniden-degerleme-orani-kadar-artirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/a4f09830-989b-458d-8844-f80e86192685/emlak-vergisi-hesabinda-asansor-farkinin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/e7140d37-dbba-4e50-8741-2ee8731f9758/vadesi-gecmis-kurum-alacaklarinin-takip-ve-tahsilinin-etkili-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c01279f4-2fa2-497f-8bc4-ebdc56b34613/sayistaya-aylik-olarak-gonderilmesi-gereken-birlesmis-veriler-defterinin-duzenli-olarak-ve-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/87494434-4f64-4ecf-8ee0-5604dd5d62fb/telekomunikasyon-alt-yapi-ve-sebekelerine-iliskin-gecis-hakki-alacaklarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c5f4164d-8557-4dc0-898f-1fee89e332b3/belediye-gelir-kalemlerinden-bazilarina-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/66c27067-b908-4392-8c5b-6444251bd840/mevzuatinda-ongorulen-oranda-engelli-personel-ve-sosyal-hizmet-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/5af9dca6-448c-452a-a38d-0b5d20e53614/belediye-sirket-personeli-iscilerin-zabita-mudurlugu-bunyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/c50f3748-bc05-49b8-a323-08d455d37ede/tasinmazlara-iliskin-cins-tashih-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e11a10c1-6adf-48ef-be9d-e9c017090ac8/personel-giderlerinin-belirlenen-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/66eaac96-590b-492e-9bfe-b3c05357d093/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c8d8414e-194f-4fcb-b278-efb484766f92/kira-odemelerinin-pesin-olarak-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/83c1f8b4-35c8-4753-a738-50aad7c041f0/belediyenin-kiraya-verdigi-bazi-tasinmazlarda-sozlesmeye-aykiri-olarak-kullanim-alaninin-artirilmasi http://kamubis.com/decisions/SayistayFinding/f699d273-b399-4937-ba89-66af12b2fcd5/tasinir-islemlerinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a58f8ad9-8de7-4a65-8da3-d60a361ed669/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/049ad726-79cb-4781-836e-470f49d8c4a2/bazi-is-yerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f2aa6653-bf24-4949-9619-4587e534f128/enflasyon-duzeltmesi-islemleri-sonrasinda-olusan-farklarin-donem-sonunda-mali-tablolara-dogru-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/58f74913-4cc9-4afb-a555-4c391f9c0ac1/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d4fc628f-cc4f-4ee8-9ed1-c1eb5d788fdd/kidem-tazminati-odemelerinin-hatali-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/78bc2c25-205e-4927-90f8-1b20c9ea5dab/belediyenin-kurulus-amaclarina-uygun-teslim-ve-hizmetleri-icin-odenen-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/9cc78f00-f142-43d2-b4d0-0aa9d6e57852/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/822d5a60-1b2d-4edd-aaad-4e2657bb1fc4/gecekondu-fonu-gelirlerinin-cari-harcamalar-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/970b621e-fdca-4277-a9f3-846feb2ca64c/butce-emanetleri-hesabinda-kayitli-borclarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/4f1180c6-6725-44cd-9a4a-d233314b3e58/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/1b3d400e-aefc-4cf8-890b-686970467104/bazi-is-yerlerinin-cevre-temizlik-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/c329fd97-7c4a-4a80-b197-876d9cca1580/hesaplanan-katma-deger-vergisinin-butce-gelirleri-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/8250e4a0-9082-455f-9312-9b107cf885ad/kamulastirilan-yerlerle-ilgili-emlak-vergisinin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8c62cebd-776d-46d4-977c-c0e2f78fd7ea/yevmiye-defterinde-bos-yevmiye-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/03bbca78-8926-4cbe-b998-90e0948a9c71/muhasebe-kayitlarinin-geriye-donuk-olarak-degistirilmesi http://kamubis.com/decisions/SayistayFinding/47a5c206-1e2b-4769-b5aa-ebf841c4b4d0/tasinmazlarin-amortisman-ayirma-islemlerinin-kumulatif-degerler-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/8a6228b6-b132-4502-bd77-6158d24bf49e/bina-ve-arsa-emlak-vergisi-matrahinin-hatali-hesaplanmasi-ve-buna-bagli-olarak-idarenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/7b3a6ad0-fc0d-490e-b8b6-2f547265952d/yol-yapim-bakim-ve-onarim-isleri-kapsaminda-yapilan-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d2d196ba-e475-4de2-a000-df544c832a58/indirilecek-katma-deger-vergisine-tabi-olan-bazi-mal-ve-hizmetlere-iliskin-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/855f4048-817e-4c90-9214-b6592824479b/yurt-ve-kres-isletmeleri-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/213a61a8-8d4b-4611-89c8-2a6a125a2933/kredi-karti-tahsilatlarinin-kurum-hesaplarina-aktarilma-suresinin-mevzuatta-yer-alan-azami-sureden-uzun-belirlenmesi http://kamubis.com/decisions/SayistayFinding/b2fcc379-371b-49d5-9f5d-b9044b41eea2/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/12c73e47-833d-403a-b3f7-94d14520c6cc/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-olan-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/d978f171-da78-42da-bcb4-6561333102ea/belediye-meclisince-belirlenen-ucret-tarifelerinde-katma-deger-vergisine-iliskin-aciklama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/996ca7aa-25f4-4fc1-a9a8-5e59762ed3a6/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/cd8b8d99-14d6-4d31-b293-a04ccac1eddb/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktariminin-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/0e712359-5b21-469d-b4e8-4643b3520233/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/83ee22e6-8317-439a-80a2-6c2648cbdbb7/kalkinma-ajansina-aktarilacak-paylarin-aktarimlarinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/40e6ae04-087d-4b07-81df-70ef9da426e9/aile-cuzdanlarinin-alimi-ve-kullanimina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1e4b2ff2-27b8-47e4-aae6-4b8cda365629/emanet-niteliginde-olmayan-tutarlarin-emanetler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/fd115889-6e0f-4c68-8f6b-66997fd0a5c1/kazi-bedellerinin-idarenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/664f6d6c-c5f1-4d99-a2f9-9875c9507b5e/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/9301373b-a028-4b4e-8467-8fd4259ac36b/idarenin-araclarina-iliskin-tescil-kayitlari-envanter-kayitlari-ve-muhasebe-kayitlarinin-birbiriyle-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/140043b7-76fb-4d03-86bb-6df7942330e9/hizmet-alimlarina-iliskin-olusturulan-yaklasik-maliyet-hesap-cetvellerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/44febef5-c125-402b-8593-596ea501d0f0/ihalelere-karsi-verilen-sikayet-basvuru-dilekcelerinin-bazilarinda-gerekce-belirtilmeden-itirazlarin-reddedilmesi http://kamubis.com/decisions/SayistayFinding/f0245721-3b16-4105-baf8-53dd3e15d4e7/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/4d49ad2e-e8c8-48b4-81a9-46a8f44efcdb/2023-yili-uzaktan-ve-yuz-yuze-egitim-hizmet-alimi-isinde-rekabeti-kisitlayici-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/e7f31f74-d6f0-4074-9470-4b71b781b830/idarenin-otobus-minibus-ve-servis-araci-kiralama-isi-hizmet-alim-ihalesine-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/9ec38845-7ab2-40d6-8532-14dc1f1cb15d/cop-toplama-nakli-ve-kent-temizligi-arac-kiralama-hizmet-alim-isi-ihalesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/dcc93288-8498-4fb8-9a8d-566fd89a9093/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi-ve-emeklilik-tazminati-odemesi-ongorulmesi http://kamubis.com/decisions/SayistayFinding/ee304563-11fe-49c1-a757-ccaaac2388ba/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7ac98287-918a-4ac6-8ae5-0e9f23d2bc3d/kadrosu-dolu-olan-mudurluklere-surekli-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/219f6188-2c03-4307-9c9e-7a0d8f119a53/yillik-personel-giderleri-toplaminin-kanunda-belirtilen-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/804ef5ba-d5cb-4c8a-9c4c-25b0bf6eaa24/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bedb43c7-75dd-4c49-a4f4-05c1aaa83649/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b3ddd99b-249e-4029-835f-9723b2ee7ec3/buyuksehir-belediyesi-tarafindan-idareye-gonderilmesi-gereken-paylarin-gonderilmemesi-ve-alacagin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/846de156-80f3-41ba-a5a7-35ed856632ad/pesin-tahsil-edilmesi-gereken-harc-gelirlerinden-bazilarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/101a9ea8-15d9-42cc-aedc-4f37057b41c8/hazineye-ait-tasinmaz-mallarin-satis-bedellerinin-tahsil-edilen-kismindan-buyuksehir-belediyesince-alinan-ve-gecmis-yillara-ait-olan-10luk-paylarin-soz-konusu-idareden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/947d0fa3-3fdb-4b8f-af99-561f78b93e4f/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/61d704e8-a7f2-424c-952c-e601fe5a7563/ilce-sinirlarinda-aktif-faaliyet-gosteren-bazi-is-yerleri-icin-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/9a3c803e-6553-4403-b75e-a5cb01494fbd/idare-sinirlari-icerisinde-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunan-isletmelerin-olmasi-ve-bu-isletmelerin-faaliyetlerinin-devamina-izin-verilmesi http://kamubis.com/decisions/SayistayFinding/488b8a6d-bb08-45db-8b28-f704f3884a13/idare-verilerine-gore-isyeri-acma-ve-calisma-ruhsati-bulunan-bazi-isyerlerinin-hali-hazirda-faaliyetlerine-devam-etmemesi-ve-isyeri-acma-ve-calisma-ruhsati-bulunan-isyerlerinin-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4daa9622-f376-4117-8c5e-caaba12b4dbf/ucuncu-kisilere-ihale-edilerek-kiralanmasi-gereken-bazi-reklam-alanlarinin-asma-tahsis-ucreti-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/26675dc7-bf32-4be1-ba01-a27c30a10f20/buyuksehir-belediyesi-tarafindan-idareye-bagislanan-asfaltin-kabulune-ve-kullanimina-iliskin-herhangi-bir-tevsik-edici-belge-duzenlenmemesi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/31d51a9d-7b98-4b89-ba1a-7bb39c7aa01d/belediye-encumeni-tarafindan-kesilen-idari-para-cezalarinin-tahsilatinin-dusuk-duzeyde-kalmasi http://kamubis.com/decisions/SayistayFinding/fa83c3aa-4cb9-40cd-9149-1ed548776558/millet-bahcesi-ile-ilgili-eksikliklerin-giderilmesi-surecinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/80350e61-34f9-4ed7-ad92-5c547f487e6a/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/9e2ef601-498c-403d-9b49-181273fee7e1/idare-tasinmazlarindan-bazilarinin-diger-kamu-kurum-ve-kuruluslarina-25-yilin-uzerinde-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/f4b142a6-4cf1-46f3-a691-44da8c5b6674/idarenin-kiracisinin-kiraladigi-alanin-disina-tasmasi http://kamubis.com/decisions/SayistayFinding/4a3f978d-d3ab-4e47-b506-13eeb79a819b/belediyeye-ait-tasinmazlarin-dernege-ve-amator-spor-kuluplerine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/6a3eaea2-e1a7-474e-aa83-102491bfef00/genel-aydinlatma-kapsamindaki-aydinlatma-tesislerinin-ilgili-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/381c6d7b-5428-4661-a1d8-4d3c4d4d4244/belediyenin-tasarrufunda-bulunan-genel-hizmetlere-ayrilmis-alanlarin-bazilarinin-isgalinden-ecrimisil-yerine-isgaliye-alinmasi http://kamubis.com/decisions/SayistayFinding/7aa00d1f-9bf9-4a09-be73-206898f77887/kaldirim-yol-otomatik-vezne-makinesi-alani-ve-bufe-yerlerinin-gecici-isgal-harci-alinarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/683a0c76-a44a-45fd-96da-74b018b7e7de/idare-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-ecrimisil-tahsilatlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/831584b9-75e9-4029-b1c0-d0eb0c754120/imar-planlarinda-kamunun-kullanimina-birakilan-yerlerin-ozel-siteler-tarafindan-isgal-edilmesi http://kamubis.com/decisions/SayistayFinding/2bfb511c-94d1-4a94-a3d8-029d1cf1216e/kamulastirmasiz-el-atma-odemelerinin-zamaninda-yapilmamasi-ve-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/df57202c-24f3-40c1-82db-7ceb974f987f/ucuncu-kisilerden-kiralanan-tasinmazlarin-kira-bedellerinin-zamaninda-odenmemesi-ve-soz-konusu-hususun-cesitli-aksakliklara-sebebiyet-vermesi http://kamubis.com/decisions/SayistayFinding/1fa22219-1dde-4527-adf3-ecac99ca0bff/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5d9ba3f8-398f-429f-92ed-7dc5d5ecf243/sosyal-guvenlik-prim-borcu-bulunan-bazi-yuklenicilere-sosyal-guvenlik-kurumuna-odeme-yapilmadan-cek-vererek-ya-da-nakit-olarak-hakedis-odemelerinin-yapilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/7f43e02c-d262-42bd-b07b-1fd94053917d/idarenin-borclarini-odeme-hususunda-odeme-guclugu-cekmesi-ve-bazi-gelirlerinin-haczedilmesi http://kamubis.com/decisions/SayistayFinding/eda4e637-d6fc-4aea-aa47-3520182bff36/ileri-vadeli-cek-duzenlenmesi-ve-bu-suretle-borc-stokunun-borclanma-sinirinin-uzerinde-yer-almasi http://kamubis.com/decisions/SayistayFinding/d0485ada-32e4-4794-b842-39d4003c2aa6/genel-hizmet-alanlarinin-iz-bedeli-uzerinden-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e13046d4-0ccc-4a83-aeb9-9556a910037d/ilk-defa-muhasebe-kaydi-yapilan-ve-maliyet-bedeli-belli-olmayan-bazi-tasinmazlarin-rayic-degerleriyle-muhasebelestirilmemesi-ve-tasinmazlarin-muhasebede-kayitli-degerlerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/160595e5-9a0b-45c2-acd4-b72260b53e77/mevzuat-geregi-kurulmasi-zorunlu-teftis-kurulu-mudurlugunun http://kamubis.com/decisions/SayistayFinding/ccfe72cc-bfc6-4a1f-b738-7689d27b998a/belediye-tarafindan-kiraya-verilen-bazi-is-yerlerinin-is-yeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/540c14e1-3372-43f0-8211-d81c26d1a39c/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmis-olmasi http://kamubis.com/decisions/SayistayFinding/d04fd6a6-77d9-4e21-abfd-274d9bf7da49/tahsil-edilen-paralar-icin-kasa-hesabinin-kullanilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/9c212895-c1d4-4f02-bbe6-a24dbcbd2988/belediye-meclisi-tarafindan-baskan-ve-encumene-mevzuata-aykiri-yetki-verilmesi http://kamubis.com/decisions/SayistayFinding/dad97bbc-2e6d-4871-ad2f-da5de2dd3767/mahalli-idare-birliklerine-aktarilan-paylarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d93b1541-f63d-4965-950c-5b842bb15eab/ilk-madde-ve-malzemelerin-toplu-olarak-yil-sonunda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c55b7373-cef2-4c98-9c44-24093b5f28ef/enflasyon-duzeltmesi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b086dcc4-6413-408e-985f-c58c05bc7510/istihdam-edilen-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/396566e2-8334-4283-815d-04ccb5e83654/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/792f68f4-28c5-444f-aff3-16e025165305/farkli-yuklenicilerce-yerine-getirilmesi-mutat-olan-mal-hizmet-ve-yapim-islerinin-idarece-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/be84b367-3728-4ddc-8744-403873552137/asiri-dusuk-fiyat-teklifi-sorgulamasinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/1eb1cfc4-73d1-4ca1-8797-7d4c447624ab/maddi-ve-maddi-olmayan-duran-varlik-hesaplari-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/71e132b5-dc6a-4da8-bddd-4715b56ddd33/bazi-harcamalarin-duran-varlik-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e7b85d8d-6fe2-4e78-b3b3-ee66ed8e215a/imar-planlarinda-park-alani-olarak-belirlenen-bazi-alanlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ac448688-d3bb-4566-b432-5f284308f7e2/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/0ed1c0a7-aab3-40e1-bcc9-dae0f797f15f/dogrudan-temin-yontemi-ile-gerceklestirilen-ve-temini-belli-bir-sureyi-gerektiren-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fd71266e-a1ad-4d54-b298-6cf2cb3973f5/bilisim-sistemleri-yonetisim-kontrollerinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/44e63fa5-76fc-45ca-9b27-147abda00f2b/verilen-cekler-ve-gonderme-emirleri-hesabinin-zamaninda-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/c68edede-6cf4-4728-819b-1c85b0c9b6e2/belli-sureyi-gerektiren-hizmet-ve-yapim-isleri-kapsamindaki-dogrudan-temin-alimlarinda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/3106e2ad-c30b-4ae2-892f-0f989ff30461/belediyenin-ozel-mulkiyetinde-bulunan-tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/51a27951-760b-4781-ae67-f6918a6d1681/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/612dd66d-a5e2-4742-b46e-416a803cdb32/elektrik-trafolarindan-ecrimisil-alinmamasi-ve-trafo-binalarinin-mevzuata-uygun-sekilde-insa-edilmemesi http://kamubis.com/decisions/SayistayFinding/1c6db052-6572-4aab-ab24-11ef7139504b/idarenin-mulkiyetindeki-veya-tasarrufundaki-tasinmazlarin-ecrimisil-karsiligi-kullandirilmasi-ve-bu-uygulamanin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/e632aa72-778d-4920-9812-16a0b9dc6815/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/ec9e7641-ad2b-462b-9eee-1219150874f8/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/94fe51a6-a23e-48e9-b836-1a87683537ad/fiilen-isyeri-olarak-kullanilan-tasinmazlarin-emlak-ve-cevre-temizlik-vergilerinin-mesken-statusunde-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/c8799709-503c-4b36-82fe-22ec006fe604/cevre-temizlik-vergisi-payinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c0e964ee-c637-4600-8a09-a5482581c8ac/aralarinda-dogal-baglanti-bulunmayan-islerin-birlikte-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/cd1eb0c7-20b0-4c60-aa14-dfa29d38a27a/iscilere-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a86f43df-c4f2-44bc-9194-dcfee9038e70/belediyenin-takipli-gelirlerine-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/52e3338a-d360-45dd-a529-182577ced098/hizmet-alimi-sozlesmeleri-kapsaminda-alanya-belediyesinde-istihdam-edilmesi-gereken-isci-personelin-diger-kamu-idarelerinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/5a0b6b7a-b301-4b3d-8199-15f1107f21d3/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/acfa6581-9b49-4d42-ac3e-87d29c598f62/tasinmazlarin-kiralanmasinda-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f121dd0e-7211-40b1-bbdc-47e68721c7ea/konukevinin-giderlerinin-kurum-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/e9540ed6-f0de-40e6-af3d-54a3cc6fb867/hurdaya-ayrilan-tasinirlara-iliskin-kisisel-sorumlulugun-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/32f0585d-4587-425b-bd4c-c10d47bfe4cc/hurdaya-ayrilan-dayanikli-tasinirlarin-parcalarinin-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/651cb71b-e426-4070-954a-73d29e6fab21/bilimsel-arastirma-projelerine-tahsis-edilen-kaynaklarin-etkin-sekilde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e102cbae-b3ed-44a0-bf24-be119bc2056d/dis-tedarikle-yurutulen-bilisim-hizmetlerine-iliskin-sozlesmelerin-bilgi-guvenligi-yonunden-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/40e5134f-6ff1-41e4-8fed-f9f25ef4fe91/kisilerden-alacaklarin-anapara-ve-faiz-ayrimi-yapilmadan-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/ac43e85e-6440-4175-a29e-e872ca14845a/doviz-hesaplarina-kur-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1fe28fe5-39f7-4bbb-b7c4-10cd0c8a4d17/arac-kiralama-ihalesinde-teknik-sartnamede-belirtilen-kriterlere-uygun-olmayan-araclarin-idareye-teslim-edilmesine-ragmen-gerekli-ihtarin-yapilmamasi-ve-boylece-yuklenici-hakkinda-sozlesmede-bulunan-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/afef5eff-f4ff-43ea-b0cd-e65241c2397c/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/9ffd25b9-032a-4e25-9541-8e654d12d923/geriye-donuk-olarak-muhasebe-sisteminde-kayitlarin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/68ee7d6d-b793-4b2d-b424-033b7b232366/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/c70f0dc8-0d5e-45e9-b4a9-dc53857e8e69/yevmiye-kayitlarinda-bos-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e7056b06-4f58-4007-8fd8-d06a8f9b7187/butce-ici-isletmeye-ait-hesap-ve-islemlerde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/2e462ddb-80f7-418c-a4f4-95dc3bc867c4/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/0517eaa3-aadf-47d2-a89b-b980b78b07e9/sayistay-denetim-raporunun-genel-kurula-sunulmamasi http://kamubis.com/decisions/SayistayFinding/67db53ab-55c6-4150-97c7-d4006284dcf7/yapim-isi-ihalelerinde-kontrolluk-hizmetleri-icin-binek-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/543a72e9-448d-4a02-a6f1-095b7a15b82a/revize-birim-fiyat-uygulamasina-iliskin-hukumlerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/cb9bbf10-ad29-44a6-9c49-0f5f10bb7b00/kaynak-sulari-kullanim-hakkinin-ihale-yapilmaksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/a2d20dc0-24a0-43e9-bb98-f1bf46dc2ea3/yapim-islerinde-idare-tarafindan-onaylanmamis-alt-yuklenicilerin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/285560ca-5da9-4d0e-a0aa-d284eaf077da/aritma-camuru-nakliyesinde-karayollarinda-tasinabilecek-azami-agirliklarin-asilmasi-ve-teknik-sartnameye-aykiriliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b7c93e05-89f1-4122-a992-45e7ad491f84/abone-hizmetlerinin-yapilmasi-isinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/57031ef5-547b-4eb4-893d-b40984a99d06/yagmur-sularinin-uzaklastirilmasi-icin-yapilan-harcamalarin-ilgili-belediyelerden-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/e7aadb8c-650e-45b7-b37e-10fe7d078c09/idarece-tahsil-edilen-cevre-temizlik-vergisine-iliskin-paylarin-buyuksehir-belediyesine-ve-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/152c0a10-c6a3-4daa-89dc-7d8bf8b8aedd/yagmur-suyu-uzaklastirilmasina-iliskin-odenen-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/1c431170-eaf8-4f02-a7e2-df6569d2e8dc/yapim-isinin-fen-ve-sanat-kurallarina-uygun-olarak-yapilmamasi-neticesinde-ortaya-cikan-zararin-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/7ae4f547-bd21-4c8e-8d17-2e5fa93c85fd/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e0b6fa33-84ca-4621-9cdd-14df50411052/taksi-ve-servis-plakalarinin-kullanim-hakkinin-ihale-yapilmadan-ve-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/df080d51-1d19-4cb6-bcb6-e16784494241/toplu-tasima-hizmetlerine-iliskin-haklarin-tekel-olusturacak-bicimde-suresiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/c501c06b-95fd-4095-9c8c-ecc39f39f81b/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/685a97f6-c6c4-4816-857e-4fafc66f9323/su-kayiplarini-azaltmaya-yonelik-bazi-faaliyetlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/e31ce81e-a0da-44dc-8ebc-08c5d5757957/su-tarifesinin-maliyetlere-dayali-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e7ba90fe-6626-4a07-9209-5d3e454c80f8/akaryakit-ve-madeni-yag-alimi-ihalesinde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/0c4d7cd6-c48b-4bee-9bd5-2c65e7b42bb6/ulusal-bayram-gununde-faaliyet-gosteren-isyerlerinden-tatil-gunleri-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/85323305-d54e-49bb-896d-189836aad8cd/eczanelerden-alinmasi-gereken-ilan-ve-reklam-vergisinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07a6e400-455c-4a62-9662-8e2648dad0f1/tasinmaz-kira-surelerinin-ihaleye-cikilmaksizin-encumen-karariyla-uzatilmasi http://kamubis.com/decisions/SayistayFinding/fa3274a5-0ea8-420e-b078-40761f759e4b/maddi-duran-varliklara-hatali-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/00b30e2a-7f13-41a4-aa9c-ff12c4c5cda1/belediyenin-tahsis-ettigi-tasinmazlar-ile-diger-kamu-kurumlarinca-belediyeye-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/07f0d774-90bd-493d-9280-5fceb47604f8/mali-tablolarin-tasinmazlar-hakkinda-tam-ve-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/a237c506-ca61-4db4-861e-47049dba6e85/indirimli-emlak-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/1ff770de-ab12-4373-a7b0-89bc2d318b83/dernek-binalarina-ait-cevre-temizlik-vergisi-mukellefiyetlerinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/0e0ec34e-3df0-4c26-8f38-9e7962ba0f36/2020-yili-arac-kiralama-hizmet-alimi-ihalelerinin-sozlesme-ve-eki-belgelerinde-rekabeti-kisitlayici-hukumlerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/8abc7b72-4080-4302-a652-f0b6959b4c61/sozlesme-veya-protokolle-kiralananirtifak-hakki-tesis-edilen-veya-tahsis-edilen-tasinmazlarin-sozlesmeprotokol-hukumlerine-gore-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/5e77aa4c-f9d1-4687-8db2-ad666ee49fb0/butce-emanetlerinin-muhasebe-kayitlarina-alinma-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/65e855aa-826c-4705-84dd-7a56f12c3e25/sayistaya-belirli-araliklarla-gonderilmesi-gereken-birlestirilmis-veriler-defterinin-zamaninda-verilmemesi http://kamubis.com/decisions/SayistayFinding/33ad57a1-f4f4-46c0-860e-a5c986703870/spor-kuluplerine-yapilan-yardimlarin-takip-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a38e44a9-4a2a-44e5-8dc2-4056be40a2a6/imara-aykiri-yapilara-iliskin-encumen-kararlarinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/dbb92221-57eb-4760-968a-7ad9fca64779/arabuluculuk-komisyonu-tarafindan-hazirlanmasi-gereken-gerekceli-raporlarin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/6df6810e-4c3c-4a6e-8baf-af54007b4179/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/ea2fdeb9-26d1-48b5-b29a-d3c44aa69982/serbest-tuketici-durumundaki-belediyenin-elektrik-enerjisi-alimlari-icin-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0a6c8628-23a8-4969-9d57-3b853200b3ef/intifa-hakki-sozlesmesine-aykiri-tasarrufta-bulunan-spor-kulubu-derneginin-intifa-hakkinin-iptal-edilmemesi http://kamubis.com/decisions/SayistayFinding/af3190e6-0302-4e90-b748-5ae52584d3ba/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/19c5c58f-3188-4248-9e0b-d0258357b714/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-kurulunun-uygun-gorusu-olmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/26641352-bf0e-43a3-8fff-014c681d56b1/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/bf2c9119-ac57-4b75-a5df-e7e0e3ab2ccf/yevmiye-sisteminde-geriye-donuk-olarak-islem-yapilmasi-farkli-yevmiyelere-ayni-yevmiye-numarasi-verilmesi-ve-bos-yevmiyelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4964885c-5196-413f-8e40-485855dd3789/genel-butceye-aktarilmasi-gereken-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmasi http://kamubis.com/decisions/SayistayFinding/7f08bd6f-040b-42f4-9155-d6fdf3badc61/kiraya-verilen-tasinmazlara-iliskin-teminat-tutarlarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/0febc93e-d1aa-43c8-a372-927f8f58bdde/pesin-tahsil-edilen-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c6ecb2a8-b90b-4b4a-9024-3187972339af/butce-ici-isletmeye-ait-faaliyetlerin-muhasebelestirilmesinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/d1d0f433-9fb6-4b02-8fb4-4e5dd0318607/yevmiye-sisteminde-geriye-donuk-olarak-kayit-yapilmasi-ve-bos-yevmiyelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f7088471-8f46-4ced-bc18-8a395462af7f/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-hakedislerin-belediye-sirketine-vergi-ve-sigorta-primi-tutari-kadar-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/134e1599-378b-4e54-ac8c-bdf165e7933a/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/56bf760b-58db-400c-97a7-ddc0fe9b3be1/personel-giderlerinin-yasal-sinirin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/05584490-cfd4-40b6-a2c8-d5130f2fc2a9/norm-kadro-cetvelinde-yer-almayan-birim-sorumlusu-kadrosuna-personel-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/0559590a-b091-4544-917c-79f0ec7a4628/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmesinin-mevzuata-aykiri-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/31469de0-95bc-48ef-a993-4c3d67e66949/butun-riskler-sigortasi-kapsaminda-yer-alan-bazi-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/245e3093-65b6-470d-93f8-dce75f1a0fdf/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/bc4f54c1-acad-405e-a1c1-9815b4d5bd33/dogrudan-temin-yontemiyle-gerceklestirilen-ve-belli-bir-sureyi-gerektiren-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f9a31cdd-b316-455f-8973-ec3fc4bae6df/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/4e5b4a24-9ea9-4cfc-b386-547c1ec95a02/dernek-binalarina-ait-cevre-temizlik-vergisi-mukellefiyetlerinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/d4c0a68e-8686-4e7c-8387-c59fdebbb127/bir-spor-kulubu-ile-bir-dernek-lehine-usulune-aykiri-olarak-kurulan-mulkiyetin-gayri-ayni-hak-tesisinden-soz-konusu-kuruluslarin-yararlandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/5f203a17-708d-430e-b0e4-c7093c96b7c9/basarili-sporculara-verilen-oduller-icin-ilgili-yilda-meclis-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/34f4a2dc-5bb6-415d-af4b-9a167567c01c/tasinmaz-tahsis-surelerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/37554c1e-a529-45af-8a20-cfcdbeda1efd/tasinmaz-is-ve-islemlerinin-ilgili-birim-tarafindan-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/3eba6a5e-4594-4b90-b26e-d120387b5639/belediye-tarafindan-kiraya-verilen-tasinmazin-kullanim-seklinin-sartname-ve-sozlesmeye-aykiri-olarak-degistirilmesi http://kamubis.com/decisions/SayistayFinding/2ee03167-0411-4045-a1d6-9edbda2a0fad/belediye-sirketine-ayni-sermaye-artisi-yoluyla-konulan-intifa-haklarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/00736a43-62b8-407f-9040-0530a92b6439/tasinir-mal-yonetim-hesabi-icmal-cetvelindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/ba7a5be7-1c54-4f88-bd01-126c00625eb0/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/61f685e6-3ba8-426d-b39a-d0ab0c6f1914/maddi-duran-varliklarin-amortisman-ayirma-islemlerinin-hatali-yapilmasi-ve-duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/713a7a1e-5cec-40e2-97f7-400022b01893/tahsis-edilen-tasinmazlara-iliskin-muhasebe-kayitlarinin-hatali-bilgi-icermesi http://kamubis.com/decisions/SayistayFinding/84a352c9-5617-41c6-b762-e2034f5dc444/tasinmazlara-iliskin-kayitlarin-mevzuata-uygun-tutulmamasi http://kamubis.com/decisions/SayistayFinding/773ede43-1bc0-45ff-b862-bbedbffcd34a/trafo-yerlerinin-devir-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/53b42f7f-0c00-4e94-9253-f4864f19d2a1/derneklere-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/e05de195-3c89-4807-9317-6c28f8cf7bb0/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1e308046-639f-48cc-b7ea-b7487cb6ab1a/vadesi-gecmis-vergi-borcu-durumunu-gosterir-belge-aranilmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/6ed6a66b-7e51-4b40-95fc-f1a5a4544bfa/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurumunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/6281ece4-446b-4a7e-9d06-1a71f0c0505a/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/d63d35aa-0857-432a-853a-49317a211f65/resen-vergi-tarhi-yapilmamasi-ve-takdir-komisyonu-kurulmamasi http://kamubis.com/decisions/SayistayFinding/b9d735b0-2853-4a78-af2a-07822a4b041c/belediye-sinirlari-icerisinde-isletilen-kaynaklardan-kaynak-sulari-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ddf5cee9-cf19-4d5e-a1aa-5aa1f23920b6/isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6f0981a4-41a4-437c-b4f4-b0964af1534a/isyeri-calisma-ruhsati-harcindan-muaf-olan-isyerlerinin-vergi-yukumlulukleri-acisindan-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/da386485-94ac-4414-852d-e69509e74600/indirimli-emlak-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/ae48f541-1f74-4827-9ff5-237166a79547/ilanen-teblige-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/a81b7465-1217-4625-a2bc-f2edeac78f6a/tasinmazlarin-mevzuata-uygun-bir-islemle-tesis-edilmis-hakka-sahip-olmaksizin-ve-herhangi-bir-kullanim-bedeli-odemeksizin-ucuncu-kisilerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cda504e1-6bab-479b-a004-2f0030e1532d/ilan-ve-reklam-vergisi-mukellefiyetlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6129eb97-2191-470f-94a7-76505b331086/belediye-gelir-kalemlerinden-bazilarina-iliskin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/cbde4ad3-9edd-4580-9828-9e1a4004ce26/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/52ce2879-7cbb-4c27-84f1-c4d2dfa12cec/belediye-alacaklarinin-zamanasimina-ugratilmasi http://kamubis.com/decisions/SayistayFinding/bb83b7f0-c632-43b9-b59e-0f087bb2396d/amme-alacagi-kapsamindaki-kurum-gelirlerine-iliskin-takip-ve-tahsilat-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/3eb98cb2-8777-416b-a0c6-d36378dccbe8/imara-aykiri-yapilara-iliskin-encumen-kararlarinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/ff8138d7-e027-4d1b-a784-90cfd56373f2/konyaalti-belediyesi-hizmet-alani-icerisinde-imara-aykiriliklarin http://kamubis.com/decisions/SayistayFinding/99a8844d-cdca-45a3-826b-ec9c72d00409/tasitlarin-sahsi-islerde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d3e6cbb9-da40-4187-8992-b651e7ee75e2/gecekondu-fonundaki-tutarlarin-konusu-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bbaece20-1446-40c9-919d-25edd05b8c44/butce-emanetlerinde-bekleyen-tutarlarin-kayitlara-alinis-sirasina-gore-odenmemesi-nedeniyle-faiz-ve-icra-giderleri-gibi-yukumluluklere-katlanilmasi http://kamubis.com/decisions/SayistayFinding/a2a5dd4f-1a92-4c5a-9f07-edd1dee732b2/amator-spor-kulubune-yasal-siniri-asacak-sekilde-nakdi-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/97bd9cf3-2636-47ae-9c82-0bbb95ee301c/personel-giderinin-yasal-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/d27565bd-befc-44c1-87ff-5e69989f3f23/yevmiye-defterinde-bos-yevmiyelerin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/a7c0837f-db4e-4803-8bb8-eb6847e8a58f/bazi-yapim-isi-ihalelerinde-teknik-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/2e6e6673-c09d-4361-95e5-8c313eedc3fa/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/13c7a5cd-5dbd-4bec-9e97-9c984a905be3/tasinmazlarin-on-yildan-fazla-sureli-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/e9a6c0e8-09a1-4ecc-a1e1-148452519fa8/taksi-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/e6041e43-2b78-44b1-b0ed-f7b6d0242904/kiralama-suretiyle-edinilmis-olan-film-platosunun-uzun-sure-boyunca-aktif-bir-sekilde-kullanilmamasina-ragmen-kiracilik-hakkinin-devam-ettirilmesi http://kamubis.com/decisions/SayistayFinding/73dba2c6-e1b1-41fc-8f00-79580da1bd4f/t.c.-kimlik-ve-vergi-kimlik-numarasi-bulunmayan-su-abonelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/eb9092a2-962c-4122-9aff-8bf26bad9bac/belediyenin-spor-kulubu-dernegine-mevzuata-aykiri-olarak-kaynak-aktarilmasi http://kamubis.com/decisions/SayistayFinding/d109e9bf-334f-4b13-9506-15bbe5874fc5/kiraya-verilen-tasinmazlarin-kira-surelerinin-ihale-yapilmaksizin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/57038960-e271-40fc-8c67-f2f59604005a/kanalizasyon-ve-su-harcamalarina-katilim-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8967c227-efec-44a8-bbdd-256fdc1d7f1a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasi-icin-gerekli-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a0541f9a-7302-4d48-8b21-8ffd98747a02/is-artisi-yapilan-ve-sure-uzatimi-verilen-yapim-islerinde-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/0f3fc1c9-5027-4c38-a47e-6a0b5eff7f4c/butce-emanetlerine-alinan-tutarlarin-muhasebe-kaydina-alinma-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/0db17d82-4ed3-4bbd-9db7-14506dec269b/hayvan-bakimevlerinin-kurulmamasi-ve-bunun-icin-ilgili-yil-butcelerinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4e8efece-c5e9-4663-982f-49b3c58ee735/halk-otobuslerinin-ihalesiz-ve-suresiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/59b2f9cc-86ea-4f95-8a28-f67444e66f84/hizmet-binalari-icerisinde-faaliyet-gosteren-banka-subelerinden-tasinmaz-kullanim-bedelleri-ile-bazi-sabit-giderlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/22ce54d3-e624-4a23-a022-9b1b8959d0dd/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ac161320-1e1b-4464-a12a-01a91573a4ae/giysi-atiklarinin-toplanmasi-isinin-ihalesiz-ve-bedelsiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/69bc5c34-3ef4-4184-aa44-b06c449a4149/dogrudan-teminle-yapilan-alimlarda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/8d9fc090-f732-4d68-9d8c-386009c888af/bolgede-bulunan-sondaj-kuyularinin-faydali-kullanim-miktarlarinin-tespitine-dair-devlet-su-isleri-genel-mudurlugu-ile-ortak-proje-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ae30ab19-4536-4d4e-a64a-1b64cf198101/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/a9caeddd-3df3-4ff7-8796-d149a8f5f89b/belediye-tasinmazlarinin-isgal-ile-kullandirilmasi-ve-encumen-karariyla-isgaliyenin-devredilmesi http://kamubis.com/decisions/SayistayFinding/271b9052-3b56-47fe-8f24-9ad91cb9dc2a/belediye-tarafindan-kiraya-verilen-bazi-tasinmazlarin-yapi-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/dd27e86c-4c11-43be-99ce-a77c107cb785/muhasebe-islemlerinde-cesitli-duzensizlikler-olmasi http://kamubis.com/decisions/SayistayFinding/35e7b2cb-5ab3-4aa0-bbc2-4447fd80c920/yapim-islerine-iliskin-sigortalarda-risk-kalemlerine-ait-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/e6853d1b-d863-4179-abd7-6ca2da01f6e8/belediye-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c7ed8de4-93e3-4fcd-85b1-6947d0d9db0d/belediye-mulkiyetindeki-tasinmazin-bir-vakifa-suresiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/4fa688fc-f837-4969-af94-d199b023a242/belediye-bunyesinde-memurlarca-yerine-getirilmesi-gereken-gorevlerin-iscilere-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/5f15ee4c-96d8-4aee-bb40-370faa64aed4/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ce323a39-bb78-4a74-8140-59777f1a68d8/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ve-yillara-ait-gelirler-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d1b5fb69-03fb-48d1-adc2-1690ff30b7a7/ecrimisilin-olagan-bir-tasinmaz-yonetim-usulu-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/6c7e5ee3-8d1d-4fa5-8c0a-43ba6f0c2f8f/maddi-ve-maddi-olmayan-duran-varliklarin-amortisman-islemlerinin-tam-ve-dogru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/260ecf54-c7a1-487d-81dd-65890dd78f4b/mevduat-faiz-gelirlerinin-net-tutarlari-uzerinden-izlenmesi http://kamubis.com/decisions/SayistayFinding/ee46aa86-4826-44e3-95d6-a4ebd013f724/tasinmazlarin-sembolik-bedellerle-spor-kuluplerine-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/766e6193-05fd-4c65-9100-57dd22fecda7/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/e28b29d8-d98d-4160-9c59-2d0078f3faf0/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/2c29fc5a-7d84-45c0-87e1-94b33685b4cd/4734-sayili-kanunun-22nci-maddesinin-a-ve-b-bendi-kapsamina-girmeyen-alimlarin-bu-bent-hukumlerine-gore-alinmasi-ve-tek-kaynak-formunda-belirtilen-gerekcelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/a1a924cf-ed46-4129-b367-463698afc148/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/9ec932d4-89cb-42eb-9940-33ba22c4fd05/tasinmaz-kira-sozlesmelerinin-surelerinin-sonunda-yeniden-ihale-yapilmamasi-ve-kiralanan-bazi-tasinmazlardan-kira-alacaklarinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/143b3d02-4967-4939-8859-190f6d2fabaa/hayvan-bakimevi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/0ac9ee79-3f4c-4d9c-9562-2062ec19a01c/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/8206b2e5-dd7c-48a5-8dfc-57d12071700b/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanconun-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/bff645f0-3faf-49b7-8e40-5747351d2030/yapim-islerinde-revize-fiyata-dair-kamu-fiyatlariyla-kiyaslamanin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/43305f35-c315-457c-8273-64d137bbe58d/yapim-isleri-sozlesmelerine-isle-dogrudan-ilgili-olmayan-hukumlerin-konulmus-olmasi http://kamubis.com/decisions/SayistayFinding/a6c54892-918e-4ff9-b668-44a6df8b31a8/tek-seferde-ihale-ile-temin-edilebilecek-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/88d5a507-42ca-4218-8ffe-b030efa40842/su-tarifesinin-belirlenmesinde-dogru-maliyet-hesabinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7914ef56-6fa8-4556-9eca-9d69546bca96/sosyal-yardim-kapsaminda-uygulanan-indirim-tutarlarinin-buyuksehir-belediyesinden-alinmamis-olmasi http://kamubis.com/decisions/SayistayFinding/712495f5-9588-41da-95c2-3bc4da670bf1/yeralti-ve-kaynak-sularinin-kiralanmasiyla-ilgili-gerekli-takip-ve-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ec17f8aa-f85a-469f-bdf4-066b013c1970/abone-bilgilerindeki-eksiklikler-nedeniyle-alacaklarin-takibinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/e584cdca-cc49-4f41-80f0-28e7764323c8/kamulastirma-suretiyle-elde-edilen-tasinmazlarin-yapilmakta-olan-yatirimlar-hesabina-kaydedilmis-olmasi http://kamubis.com/decisions/SayistayFinding/2dff2f55-0db4-412a-ac30-808eb15873e5/belediyeler-adina-tahsil-edilen-cevre-temizlik-vergisinin-faaliyet-geliri-ve-faaliyet-gideri-olarak-kaydedilmis-olmasi http://kamubis.com/decisions/SayistayFinding/39e2396a-1352-43b1-90d0-96cc632f5ae4/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ddaf2316-5448-4c9c-93d8-309279fde291/su-ihtiyacini-sebeke-suyu-haricinde-karsilayan-konutlara-iliskin-cevre-temizlik-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4021edd6-f5e5-4d77-b3e1-e2382b986497/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/20439098-0584-4a49-9430-228e01f3f48c/engelli-personel-istihdam-etme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4a88d143-0707-4cf4-9587-8e863dbe5ee6/ihtiyaclarin-parasal-limitlerin-altinda-kalma-amaciyla-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/943b50c6-187f-4fdd-b5c5-67cb03c0130e/idarenin-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/597fa419-842f-4279-b3ae-362ebf689022/ihtisas-komisyonlari-raporlarinin-suresinde-sunulmamasi http://kamubis.com/decisions/SayistayFinding/f9070cb3-e932-492c-984c-e68d2661723e/tasinmazlarin-cins-tashihlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/dbb476ad-1237-49f9-8567-18c9b5641320/idare-mulkiyetinde-yer-alan-tasinmazlarin-suresiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/b0c3a7e9-a574-4f51-8e7a-e94ac282038f/ilce-belediyesi-yetkisinde-bulunan-alanlarda-buyuksehir-belediyesinin-yapi-ruhsati-duzenlemesi http://kamubis.com/decisions/SayistayFinding/2ed69353-082b-4f0a-9b61-48a504ad24bb/buyuksehir-belediyesi-ile-sahinbey-belediyesi-arasinda-gorev-ve-yetki-paylasimlarina-iliskin-meclis-kararlarinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d3e1cf54-4046-4557-9722-6cda60c2ad9b/belediyenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/79882581-80ab-4a62-8031-c001cc552b05/taksi-duraklarindaki-yapilarin-belediye-tarafindan-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/2620d82d-2fe3-4675-bccf-976b07692ef8/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/298d42ee-71a2-4671-b0ea-df8aefbb4bd1/taksi-plakalarinin-bir-karara-dayanmaksizin-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/dc42731c-6cdc-46dc-b51a-d7f0640e1bb4/tibbi-atiklarin-toplanmasi-ve-bertarafi-konusunda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/128d960e-cb70-4ca4-84ee-cc8b15340bd7/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmasina-iliskin-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0aaf3ca3-c37c-4af3-ae3f-8726e636b8c1/idare-personeline-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9fca4f02-e21f-4b48-9643-648f40569c5e/su-kayiplarinin-onlenmesine-yonelik-calismalarin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/602440d8-f39a-4ef0-96e2-ef053acae14e/idareye-ait-tasinmazlarin-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/afd906bb-b765-4bf7-a246-77abbcd778dd/sebeke-suyu-abonesi-olup-ayni-zamanda-kuyu-suyu-kullanan-konut-abonelerinden-cevre-temizlik-vergisinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/7de54897-73f6-4018-86a2-f68a909572ed/sebeke-suyu-abonesi-olmayan-ancak-atik-su-sistemine-dahil-olan-konut-abonelerine-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/100464e4-15f8-4ae2-a44f-e4b4b1f93b1e/konutlara-iliskin-olarak-tahsil-edilen-cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/6a5142b9-b031-4ca8-bce4-e9c1fca51e0e/kamu-kurumlarindan-vadesi-gecmis-su-alacaklarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/534264c5-1368-4c73-836a-030ce9d4432e/bazi-ilce-belediyelerince-tahsil-edilen-cevre-temizlik-vergisineiliskin-paylarin-buyuksehir-belediyesine-duzenli-sekilde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9bd66a6d-6003-4984-98f9-5c54f9c84230/kurum-binalarinin-teknoparktaki-yonetici-sirkete-bedelsiz-tahsis-edilmesi-teknoparkin-kullanimindaki-bir-binanin-devralinmamasi http://kamubis.com/decisions/SayistayFinding/b3ad4065-3185-415b-963f-6a8bf713ff64/yolcu-tasimaciligi-yapan-bazi-kisilerin-izin-veya-ruhsat-belgesi-almaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/e0f4bace-9e3d-4b04-b28c-4655d1fee4e4/ticari-taksi-ve-dolmus-plakalarinin-kullanim-hakkinin-verilmesinde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/a3fe9bd2-2245-400a-846a-1c33edd15cb1/bilimsel-arastirma-projelerinin-ara-raporlarinin-teslim-edilmemesi-veya-gec-teslim-edilmesi-ile-otomasyon-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/9795c281-b663-477b-8bc3-9b88d8866224/kuruma-ait-tasinmazin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/1ffd906e-22c5-4c50-8f3f-28736ac32d65/avrupa-birligi-projesinden-kaynakli-odemeler-sirasinda-istihkak-sahiplerinin-vergi-borclarinin-aranilmamasi http://kamubis.com/decisions/SayistayFinding/36a89181-2ec9-4280-b195-9a2133a6fcf8/pesin-tahsil-edilen-kira-gelirlerinde-donem-ayirici-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6de7876c-55c2-4546-87e1-11a37a827594/kurumun-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/f3907a6d-cb32-4841-b7bd-f81478dc70cd/ozel-deniz-tasimaciligi-kapsaminda-faaliyette-bulunan-deniz-motorlarina-ihalesiz-ve-suresiz-olarak-plaka-verilmesi http://kamubis.com/decisions/SayistayFinding/e661602a-21ea-43c0-bddf-07935d717d97/ogrenci-ve-personel-servislerine-ihalesiz-ve-suresiz-plaka-verilmesi http://kamubis.com/decisions/SayistayFinding/93ff475f-73be-4f10-b770-cab913bd5139/deniz-taksi-hizmetlerinin-ihalesiz-yurutulmesi-ve-ruhsatlandirma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1e244598-3027-4628-8a05-a9c90f11ae07/kurumun-faiz-gelirlerinden-banka-tarafindan-yapilan-vergi-kesintisinin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/6fecdcc0-7544-4c05-8930-8d62a3e06b3a/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e8fc8dd2-330f-4c83-8cb4-ddb9996eccbd/universite-bunyesinde-kurulu-iktisadi-isletme-tarafindan-calistirilan-yerlere-ait-giderlerin-universite-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/5fbe9726-ff47-4cb0-905e-2aea3c8a2b74/tasinir-islemlerinin-yurutulmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/a8cea43e-6542-45fc-a515-7f128796fe11/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/531cb620-cb5c-4cd3-85fc-02e9a45f60c6/ogretim-uyesi-kadrolarina-objektif-kriterlere-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/e2914e72-3e9a-4947-85d3-5abf952b2bc3/bilimsel-arastirma-projeleri-kapsaminda-verilmesi-gereken-ara-ve-sonuc-raporlarinin-zamaninda-verilmemesi http://kamubis.com/decisions/SayistayFinding/3d42207f-b832-4ba7-a859-36b9b0799631/bazi-iskelelerin-sehir-hatlari-asye-devredilmesine-iliskin-buyuksehir-belediyesi-meclis-kararinda-bu-alanlarin-ucuncu-kisilere-kiralanmasinda-rekabeti-engelleyici-kosul-yer-almasi http://kamubis.com/decisions/SayistayFinding/bf98bc9b-f13c-4a94-aaf3-cfc3aa82adeb/kira-sozlesmelerinden-dogan-cari-donem-ve-gelecek-donemler-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-nazim-hesaplarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/2155cac3-8496-44ce-9879-18fd1fd17db8/gecici-kabulu-tamamlanan-islerin-yapilmakta-olan-yatirimlar-hesabinda-tutulmasi http://kamubis.com/decisions/SayistayFinding/b74c8ad7-765b-4a98-b952-027416148857/ic-kontrol-sistemi-ve-ic-denetim-biriminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/aa6de29b-4a98-453b-8af1-799f77e86639/bilimsel-arastirma-projeleri-sonuc-raporlarinin-zamaninda-verilmemesi-ve-projelerin-sonuclandirilmamasi http://kamubis.com/decisions/SayistayFinding/8b1a84e9-855f-4341-a1e1-7316d143526d/universite-tasinmaz-envanter-calismalarinin-tamamlanmamasi-ve-tasinmaz-kayitlarinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d3e7206f-2b04-4c20-b6e4-9729be65e25e/tarimsal-izleme-ve-bilgi-sistemi-merkezi-binasi-insaatinin-tamamlanamamasi http://kamubis.com/decisions/SayistayFinding/1838bc94-6be7-41dd-8b0c-0ef133f680d3/sosyal-guvenlik-kurumuna-yersiz-odenen-emekli-kesenekleri-ile-genel-saglik-sigortasi-primlerinin-kamu-idaresi-hesaplarina-iadesinin-saglanamamasi http://kamubis.com/decisions/SayistayFinding/68760f8f-f66f-4a43-b230-063088383ab0/kamu-idaresinin-tasinmaz-davalarindan-kaynaklanan-yukumluluklerinin-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/7f75ba05-8bc5-4676-ae47-23f061699488/tasinirlarin-takibi-muhafazasi-ve-kontrolunde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/0342c255-a100-40e3-8b6d-5806268bf62d/bir-yildan-uzun-sureli-kira-alacaklarinin-nazim-hesaplarda-izlenmemesi-ve-takipteki-kira-alacaklarinin-bilancoda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/26f52334-8141-472c-a373-a2281f93b4dd/ilk-madde-ve-malzeme-hesabinda-bulunan-stoklara-iliskin-tuketim-kayitlarinin-toplu-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/545f3fb7-131c-4dca-865f-75f82c86db31/vadeli-banka-hesabina-iliskin-faiz-gelirinin-net-tutarlar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2f98a406-eae8-4998-93c1-da6b59e4bb59/yili-icerisinde-kullanilamayan-odeneklerin-yil-sonunda-butce-emanetleri-hesabina-alinmasi http://kamubis.com/decisions/SayistayFinding/09d3fbc0-e8e3-412c-9d16-49f88441f9f7/ekonomik-omrunu-tamamlayan-demirbaslarin-dogrudan-giderlestirilerek-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/97ce1834-2444-4bfe-990c-86fe97f20bb3/kazi-ruhsatlarinin-verilmesi-sirasinda-alinmasi-gereken-teminat-bedellerinin-iskiden-alinmamasi http://kamubis.com/decisions/SayistayFinding/d4896cea-e884-42cd-8288-1c25c9fb6430/gecici-kabul-islemleri-yapilan-yatirimlara-iliskin-tutarlarin-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/cfbad223-307d-4b33-bac4-3ec7b7782a6b/faiz-gelirlerinden-kesilen-gelir-vergisinin-muhasebe-kaydinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/cf94bfd1-b00a-41ae-b7ca-261768022931/ic-kontrol-sistemi-yapilandirma-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/8f6e269a-06d4-4590-92cc-74a8b6211bd0/erasmus-programi-kapsaminda-alinan-kurumsal-destek-tutarlarindan-harcanmayan-kisimlarin-gelir-hesabina-veveya-emanetler-hesabina http://kamubis.com/decisions/SayistayFinding/a55a0aa4-5938-4ea1-ad4e-fa112cea9503/kisisel-verileri-korunmasi-kanununun-gereklerini-yerine-getirecek-kurumsal-altyapinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/2118ff83-0cc7-47a0-9f3a-6134e7055536/dogrudan-hizmet-alimi-kapsaminda-calistirilan-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e3de7655-ca08-42aa-bb8b-7e6a1036e1dc/tum-mal-ve-hizmet-alimlari-karsiliginda-odenen-katma-deger-vergisi-tutarlarinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/dc748756-1fd2-4c10-b77f-b7ba1c8a1b63/universitenin-kullanimi-icin-alinan-bilgisayar-yaziliminin-haklar-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ca2d0a9c-06fd-44bd-9f71-35bf374c46f2/icra-sureci-baslatilmis-alacaklar-ile-kiralanan-tasinmazlara-ait-elektrik-alacaklarinin-muhasebe-sistemine-yer-almamasi http://kamubis.com/decisions/SayistayFinding/a7cbb87c-374e-4150-aa5b-a8d7b8591620/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/301a608a-b44d-4b32-88fa-96874933463e/temizlik-malzemelerinin-toplu-olarak-ihale-kapsaminda-alinmasina-ragmen-bazi-birimlerin-dogrudan-temin-yontemi-ile-ayni-nitelikte-malzeme-satin-almasi http://kamubis.com/decisions/SayistayFinding/8ae4a956-0f6e-443b-ade2-5272cccd352d/universitenin-mulkiyetinde-bulunan-gayrimenkullerin-kiralama-ihalelerinin-pazarlik-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/67479655-f005-453a-9522-7d8fe7245590/idari-para-cezalarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/681febb4-775c-4b06-b7a8-6030f39048fb/bazi-tibbi-cihaz-alimlarinin-bilimsel-arastirma-projeleri-kapsaminda-yapilmasi http://kamubis.com/decisions/SayistayFinding/bfc5ca31-314e-4bba-9467-ff40e2de5529/doner-sermaye-mali-yonetim-sistemi-dmisde-gorulen-eksiklikler http://kamubis.com/decisions/SayistayFinding/ad5bbce3-a8dc-4135-8caf-04b5f44e8fb9/arastirma-ve-uygulama-hastanesi-doner-sermaye-isletmesinin-gelirlerinin-giderlerini-karsilayamamasi-ve-mali-yapisinin-bozulmasi http://kamubis.com/decisions/SayistayFinding/b48a8456-956d-44d4-ac42-ba235d7569ea/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9b449209-d3b4-463c-9e03-a506f0bfbfdc/hukuk-davalarindan-dogan-idare-borclarinin-tahsili-icin-dogrudan-icra-mudurluklerine-basvurulmasi-icra-vekalet-ucreti-ve-icra-masraflarina-neden-olunmasi http://kamubis.com/decisions/SayistayFinding/ce0c1d98-1a3c-4f73-9489-1c76d0a29807/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/63757f94-ff87-4966-9f49-d136f8ae6502/stoklanmasi-mumkun-olan-ve-acil-durumlara-munhasir-olmayan-tibbi-sarf-malzemelerinin-dogrudan-temin-ile-alinmasi http://kamubis.com/decisions/SayistayFinding/90704e1b-f69a-44b0-aa35-4c2b0a397b58/saglik-uygulama-ve-arastirma-hastanesi-doner-sermaye-isletmesinin-gelirlerinin-giderlerini-karsilayamamasi-ve-mali-yapisinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/56c16118-5879-4968-9bd1-a9fe6bfda660/arastirma-ve-uygulama-hastanesi-doner-sermaye-isletmesinin-gelirlerinin-giderlerini-karsilayamamasi-ve-mali-yapilarinin-bozulmasi http://kamubis.com/decisions/SayistayFinding/a9f7bde0-5fef-45cd-853b-7bb73d3bce88/vadesi-gecmis-teminat-mektuplarinin-muhasebe-kayitlarinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/577a1f53-dca3-4dbb-8990-d0fc5531c2e4/alicilar-ve-alacak-senetleri-hesaplarinda-kayitli-alacaklarin-duzenli-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d2b6820f-1acb-455c-b943-0d0b7906ab00/ic-kontrol-sisteminin-isleyisinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6bb2dd7f-b61b-46fa-8cd4-cc0e11dee06e/universite-tuzel-kisiliginin-kullanilmasi-suretiyle-hazirlanan-plan-proje-ve-teknik-rapor-hazirlama-islerinde-15-birim-payi-ayrilmasi http://kamubis.com/decisions/SayistayFinding/400149ed-5e1a-4807-accd-f156eb53ae08/toplu-sozlesmede-gecen-mahsuplasmanin-hatali-tutarlar-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/e9294a02-d068-4f8f-9894-4bcfb8664d74/milli-egitim-bakanligi-izni-olmayan-bir-ozel-kurulustan-egitim-hizmeti-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/15f538af-26dc-4f70-b289-0e902e4011cd/doner-sermaye-faaliyetleri-kapsaminda-uretilen-hizmetlerin-fiyatlandirilmasinda-hizmet-alimi-yapan-firmalarin-fiilen-belirleyici-olmasi http://kamubis.com/decisions/SayistayFinding/ff961f41-8979-498c-b6d3-2cb077b59134/kayip-calinti-veya-diger-kurumlarin-kullaniminda-olan-eserlerin-resim-heykel-muzesinde-kayitli-gorunmesi http://kamubis.com/decisions/SayistayFinding/a6a08874-9f51-4057-b3da-bd945c9e9dd3/tasinmazlara-iliskin-envanter-bilgileri-ile-muhasebe-bilgilerinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/36148781-209d-4771-be5d-12815a9c2f48/doner-sermaye-ek-odeme-dagitimlarina-geliri-elde-eden-birimlerin-yonetim-kurullarinin-karar-vermesi http://kamubis.com/decisions/SayistayFinding/eee56632-d5de-420d-acfb-7a5317cf48e2/yonetici-payi-odemesi-uygulamasinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/4fb22c6c-ae73-4833-8b66-482ca90a232c/global-butce-uygulamasi-nedeniyle-sosyal-guvenlik-kurumu-tarafindan-universiteye-odenmeyen-tedavi-bedellerine-iliskin-olarak-yapilmasi-gereken-ilgili-donem-alacak-terkinlerinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/30ef81a0-1753-49aa-8542-167c2e19b6a6/bilisim-varliklari-uzerinde-gerceklestirilecek-degisikliklerin-yonetimiyle-ilgili-kural-ve-uygulamalarin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/2f152751-8cdb-4887-8d2d-0f15fa60d0e6/bilisim-sistemlerinin-surekliligini-guvence-altina-alacak-kontrollerin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/74f173e1-3d8c-4243-af8e-5d591e16dcac/dis-tedarikle-yurutulen-bilisim-hizmetlerine-iliskin-sozlesmelerin-bilgi-guvenligi-yonunden-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/fc318020-5889-4ec9-b9ad-8836e6364681/bilisim-sistemleri-yonetisim-kontrollerinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/162acd53-fc0f-489f-9eab-4750faeca427/bilgi-varliklarin-envanterinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/936a2762-dce6-4b32-8a69-cdd7c796e5f3/lisansi-olmayan-yazilimlarin-kullanilmasinin-engellenmemesi http://kamubis.com/decisions/SayistayFinding/6a116903-f857-4e93-8a99-13a6ea88ea74/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/af520397-2990-4f44-9c3b-27c28341a2ff/kiraya-verilen-hazine-tasinmazlarindan-isinma-bedeli-alinmamasi http://kamubis.com/decisions/SayistayFinding/a0b1f463-2c50-493b-aeca-f447358076d4/ic-kontrol-sisteminin-tam-calismamasi http://kamubis.com/decisions/SayistayFinding/8e8421d9-3868-42fe-aea6-bade3b823e77/arastirma-ve-uygulama-hastanesinin-mali-yapisinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/d15ca32f-d534-4dc6-94be-9a1a952b109d/yapim-isi-ihalelerinde-imalat-sureclerinin-is-programina-gore-gecikmeli-olarak-devam-etmesi http://kamubis.com/decisions/SayistayFinding/4dfb175e-12f7-49bc-9363-7311272f0f0b/hukuk-davalarindan-dogan-idare-borclarinin-odenmesinde-dogrudan-icra-mudurluklerine-basvurulmasi http://kamubis.com/decisions/SayistayFinding/4cb63ea5-40e1-4629-a803-0c3f980922b2/mevduat-faiz-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/19621d7d-4ae3-4a2b-b256-3216705f2cde/universite-yonetim-kurulu-karariyla-ozel-ilkogretim-okulu-acilmasi-ve-doner-sermaye-isletme-mudurlugu-tarafindan-isletilmesine-karar-verilmesi http://kamubis.com/decisions/SayistayFinding/df22f376-5c8e-46d0-a732-ee6428901186/ogrenci-sosyal-tesisi-niteliginde-olmayan-tesislerin-butce-icinde-bulunmasi http://kamubis.com/decisions/SayistayFinding/d20e9054-4b59-40ab-9d1c-b4232fc53492/667-sayili-kanun-hukmunde-kararname-ile-universiteye-yerlesen-ogrencilerin-harc-tahakkuklarinin-muhasebe-sistemi-icinde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/58d54873-4f00-41de-baf3-e2d07449afb5/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/958ce767-13b8-4aac-894b-b2e9d0176ee3/yapilmakta-olan-yatirimlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8952a37b-7484-41b0-b66c-8e19a0fe1d66/universite-tarafindan-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/36f5b189-26c7-44bc-84ec-8a379b247532/bazi-yapilarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/bf4c49da-9e91-44e8-baf6-05841c437eaf/tasinir-mal-yonetmeligine-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/721cc16a-e338-4d87-b8aa-96d8e8621359/yabanci-uyruklu-ogrencilere-yonelik-yapilan-sinavlara-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b8c79f5a-b08d-4683-a83b-0180e6aa8738/irtifak-hakki-sozlesmesi-ile-yaptirilan-yurt-binasina-iliskin-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/68f5e85c-6f0b-414a-8d5f-471f25fb143f/binalardan-bazilarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/93f1adc8-b601-45b7-9175-2314fba050e7/prim-borcu-olanlara-sunulan-saglik-hizmetlerinin-sosyal-guvenlik-kurumuna-fatura-edilememesi http://kamubis.com/decisions/SayistayFinding/9e2246f9-dd05-440b-ad34-894b32b7f0eb/surekli-egitim-merkezi-ile-firmalardan-ihale-usulune-tabi-olmaksizin-egitim-hizmeti-almasi-ve-tahsilati-firmalarin-yapmasi http://kamubis.com/decisions/SayistayFinding/68bda10e-46e2-44ff-9c8e-682f4903e57b/2017-yilinda-gecici-kabulu-yapilmasina-ragmen-merkezi-kutuphane-binasinin-hala-hizmete-acilamamasi http://kamubis.com/decisions/SayistayFinding/9619cb46-a03b-401f-8c93-23b1334b0535/ic-kontrol-sistemi-yapilandirma-calismalarinin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/3d1bea83-a9c5-448d-a341-53740515e730/universitenin-bazi-binalarinin-yapi-kullanim-izin-belgesinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/54f0cc27-c7b3-465f-9117-30b2e194cf0a/universite-bunyesinde-fiilen-aktif-olmayan-uygulama-ve-arastirma-merkezlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e337311f-27a1-4309-8a3a-68ff90514e8c/gecmis-yillarda-tamamlanan-bazi-yapim-islerine-ait-sureli-ve-suresiz-teminat-mektuplarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/dd87c174-082e-4402-9a94-3cf743e595b8/morfoloji-binasi-ikmal-insaati-ve-cevre-duzenlemesi-yapim-isinde-eksik-ve-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f4a45e9b-1a1a-4722-a0a9-f023bc41c9d1/tip-fakultesi-olarak-kullanilmak-uzere-kastamonu-universitesine-devredilen-binalarin-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/ec43a302-bf4a-4987-9d0c-12108620ba54/alinan-depozito-ve-teminatlar-hesabinda-uzun-suredir-bekleyen-gecici-ve-kesin-teminatlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b38e9d70-4bed-4b43-bab2-64766dda09b9/tasinmazlarin-mali-tablolarda-tam-ve-dogru-olarak-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4c885caa-c692-426a-8f10-d1eb1f055a4a/gecmis-yillarda-tamamlanarak-hizmete-alindigi-halde-bazi-yapim-islerinin-ilgili-maddi-duran-varlik-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/71a85bbf-51bb-48fb-b134-df5deaed541d/irtifak-hakki-tesis-edilen-arsanin-kullanim-alaninin-idarenin-izni-alinmadan-genisletilmesi http://kamubis.com/decisions/SayistayFinding/2dcbe714-696f-4b9e-85bf-2216a4485f80/anahtar-teslim-goturu-bedel-teklif-alinmak-suretiyle-gerceklestirilmesi-gereken-yapim-isinde-fiyat-disi-unsurlarin-rekabet-ilkesine-aykiri-olarak-belirlenerek-karma-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/f5c4ed22-f7d7-45db-aff9-4330add0a8b3/banka-hesabi-borcuna-yazilan-hatali-tutarin-duzeltme-kaydinda-gelir-ve-gider-hesaplarinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8fefee2a-6b11-4e79-9a32-6b86c314631c/mal-alimlari-yillik-toplaminin-butce-odeneklerinin-10unu-asan-kismi-icin-gereken-iznin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d77b722d-9244-4d44-8a05-dc66a0fd04bd/gecici-kabule-tabi-muhtelif-islere-ait-ara-hakedis-odemelerinin-dogrudan-ilgili-varlik-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9c706160-6aa7-41ae-bcd2-d0c8782d3dbb/universite-konukevleri-icin-alimi-yapilip-stoklanan-bazi-mallarin-ilgili-varlik-hesaplarinda-izlenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/043b4101-0452-4aec-a88e-f982e94a9548/sosyal-tesislere-ait-ihaleler-kapsaminda-alinan-teminatlarin-idarenin-muhasebe-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/bc35c7d5-9af4-4a3f-9212-8decd37194c1/ic-denetim-plani-ve-ic-denetim-programinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/bb3a8c3c-f405-48fc-b5db-7bf0883290dc/kiraya-verilen-tasinmazlarin-izlenmesi-icin-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a3e59e8a-7c7a-4248-a362-cb134e420d56/dekanlik-gorevlerinin-vekaleten-gordurulmesinde-mevzuatinda-belirlenen-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/194a626e-af9a-43b5-8f14-fd83e6beb037/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/594b0266-7a43-4cb4-93d6-ccc1bfc698d4/kurum-bilancosunda-yer-alan-proje-ozel-hesabina-kur-degerlemesi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f40170e4-542f-438b-8dbf-e0ac4ba3c3de/universitenin-adini-kullanan-bir-dernegin-bulunmasi-ve-bu-dernege-universite-arazinin-bedelsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/09af676e-06b4-4367-8722-538473f85717/parasal-limitler-dahilinde-yapilan-alimlarda-10-sinirinin-takip-edilmemesi-ve-bu-sinir-asilmasina-ragmen-kamu-ihale-kurumundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/65a27bc6-6ae9-4a8b-b11d-c47b04c173c0/yurt-disindan-ogrenci-kabulune-yonelik-faaliyetlerin-doner-sermaye-isletmesi-bunyesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/e8f8546f-a6ab-481a-bcd3-66901707715d/bilimsel-arastirma-proje-kaynaklarinin-projelerle-ilgili-olmayan-demirbaslarin-temininde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/db847cec-328e-43b1-8955-76e190648bdf/gayrimaddi-hak-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/93a82a3a-c53e-4b2b-9129-0028f07c3c15/gelirlerden-takipli-alacaklar-hesabinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/5dd44652-fe60-46fa-ad02-6087f54a84e7/proje-ozel-hesabinda-yer-alan-tutarlar-icin-ay-sonlarinda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c79d5d05-7885-4110-9729-bd237ed99890/gayrimaddi-hak-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/dd29f9b8-84e6-4e88-8401-8943d684aad2/universite-bunyesindeki-uygulama-ve-arastirma-merkezlerinin-bircogunun-fiilen-aktif-olmamasi http://kamubis.com/decisions/SayistayFinding/f8af4bb6-ed4d-4f61-83c9-9309fffc8ada/universitede-bazi-birimlerin-fiilen-atil-durumda-bulunmasi http://kamubis.com/decisions/SayistayFinding/660f69f0-5046-4a0e-9232-d77653581207/universite-bilisim-sistemlerinin-mevzuata-uygun-olarak-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/cabfb301-cdab-4010-b43a-bc6d188e351a/bilimsel-arastirma-proje-koordinatorlugunun-kamu-mali-yonetimi-ve-kontrol-kanununa-uyarli-olmamasi http://kamubis.com/decisions/SayistayFinding/1e88f5e5-db76-414d-8edf-607b4735d405/ihale-sozlesmesinin-gerekli-sartlar-saglanmaksizin-baska-bir-yukleniciye-devredilmesi http://kamubis.com/decisions/SayistayFinding/2017e389-a9ab-453f-b70e-d4292289fe29/vadesi-bir-yilin-altina-dusen-kidem-tazminati-karsiliklarina-gerekli-muhasebe-aktarimlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fdd720b2-a2ac-427f-8fa6-dd0ddab56273/kiraya-verilen-tasinmazlarin-kira-bedellerinin-covid-19-salgini-nedeniyle-faaliyetleri-durdurulan-veya-faaliyette-bulunamayan-isyeri-ayrimi-yapilmaksizin-silinmesi http://kamubis.com/decisions/SayistayFinding/8760e0da-201f-4700-a3f5-6c22deffc1dc/idarenin-istiraklerinden-yapilmasi-gereken-gelir-tahsilatlarinin-yeterli-duzeyde-gerceklesmemesi http://kamubis.com/decisions/SayistayFinding/7f4733d6-09fd-4f01-9212-4c0000664b85/universiteye-tahsis-edilen-tasinmazin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/aeb6d49e-7776-4540-86bf-5353d37b2a0b/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/f7750968-9521-4340-b11d-6efd9204399b/doner-sermaye-muhasebe-bilisim-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/c562b93c-4f99-47da-af89-ada7c3603b30/yonetmelik-hukumlerine-gore-odeme-emri-belgelerinin-ekinde-yer-almasi-gereken-evraklarda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/79b84de6-a0e5-48ef-891f-fb2ca4734a9a/universite-ozel-butcesinden-odenmesi-gereken-giderlerin-doner-sermaye-isletmesi-tarafindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/10c0b56d-9c83-4952-b20c-af1c8a3df572/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/bfcc2bb4-3c4f-4f2b-b5f2-443c83e448c2/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fbe526e0-13ef-465e-9257-6aab9b36d380/universite-bunyesinde-bulunan-konukevi-otel-ve-kresin-isletilmesine-iliskin-hizmetlerin-doner-sermaye-kapsaminda-yurutulmesi http://kamubis.com/decisions/SayistayFinding/e2252e0e-48e0-4708-b9f2-b23b25cf700f/dekanlik-gorevlerinin-vekaleten-gordurulmesinde-mevzuatinda-belirlenen-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8314d7fd-c215-449a-b930-ff3756447b02/kiraya-verilen-tasinmazlarin-izlenmesi-icin-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1c815d25-1838-44f5-9c39-64a9029b0d0a/bilimsel-projeler-hesabi-ve-bilimsel-projeler-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a3d553dd-ea45-461a-bb6b-c4af04ad0e34/takipli-alacaklar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d48f3b36-070b-4ccd-a8cb-9164a04b8517/kurum-bilancosunda-yer-alan-proje-ozel-hesabina-kur-degerlemesi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/016abbad-204a-4f36-ae14-0e9f45bd45b2/belediye-sirketi-mulkiyetinde-bulunan-tasinmaz-uzerine-sermaye-artirim-karari-alinmadan-yatirim-harcamalari-yapilmasi-ile-bu-yatirimlarin-varlik-hesaplarinda-izlenmeyip-yil-sonunda-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/d3f2340a-0ecb-4892-a4bd-30e90f256b5c/belediye-tarafindan-yapilan-is-guvenligi-uzmani-hizmeti-alim-isinin-6331-sayili-is-sagligi-ve-guvenligi-kanunu-ile-getirilmis-duzenlemelere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/2040c8f0-2dbc-430d-831f-91a8e51278cf/yapi-ruhsati-asamasinda-ilce-belediyelerince-tahsil-edilmesi-gereken-otopark-bedellerinin-idarece-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/9d6025e7-a403-4f97-ad22-f17456ba601c/elde-edilen-faiz-gelirlerine-iliskin-bankalar-tarafindan-yapilan-vergi-kesintisinin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/a5a0be66-8723-4eeb-ad61-cbebd3abb74b/universitenin-mulkiyetindeki-bazi-tasinmazlarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/837bf6c0-54b0-4bda-bac2-a953c2fc532b/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5ae9d0a8-0abf-48c6-8f42-9c7fdd85a4f6/prim-borcu-olanlara-sunulan-saglik-hizmetlerinin-sosyal-guvenlik-kurumuna-fatura-edilememesi http://kamubis.com/decisions/SayistayFinding/0a094797-7e48-4bca-a7b8-ecf700f87829/gecmis-yillar-karlari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d1b28e58-d68c-428d-b3b8-7a5178fad797/pttye-ucretsiz-ve-suresiz-olarak-alan-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/b98a34c3-9a80-454f-b0da-7353b6147ffa/satis-hurdaya-ayirma-ya-da-kamu-kurumlarina-hibe-edilmek-suretiyle-envanterden-cikarilan-tasitlarin-trafik-tescil-kayitlarinin-idareden-dusulmemesi http://kamubis.com/decisions/SayistayFinding/a2720902-1df8-4981-87ea-f137a5f63167/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/ea8f53d4-7068-4540-bdd5-f4b6867ae9b2/malzeme-alimlari-ihalesine-mesleki-yeterlilik-sartlarini-yerine-getiremeyen-firmalarin-davet-edilmesi http://kamubis.com/decisions/SayistayFinding/7463d54e-50e2-4e3f-b5ea-f03fd3e120a0/kamu-ihale-kurulunun-uygun-gorusu-olmadan-kamu-ihale-kanununda-belirtilen-sinirin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/094c7fde-efd6-4aaf-abb2-10cc95330b8c/sakarya-universitesi-egitim-ve-arastirma-hastanesinde-poliklinik-hizmet-veren-ogretim-uyelerine-ayni-saatlerde-ders-gorevinin-verilmesi-tip-fakultesi http://kamubis.com/decisions/SayistayFinding/cdd4c6fe-d583-48e8-8774-493be1fa7ec6/gelistirme-ile-egitim-ve-ogretim-odeneginin-takibine-iliskin-bilgi-akisinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/7133e7ab-a92e-4781-93b2-be0ca285dee5/universitece-teknokente-ortaklik-nedeniyle-taahhut-edilen-ve-odenen-sermaye-katilim-tutarlarinin-ozel-butce-muhasebe-kayitlarinda-gorulmemesi http://kamubis.com/decisions/SayistayFinding/1ef89315-fcb7-4740-8650-36b7668f74e6/iletisim-koordinatorlugunce-doner-sermaye-butcesinden-yapilan-tanitim-ve-yayin-hizmeti-aliminda-tanitim-yayinlandiktan-sonra-ihale-onayi-alinmasi-birden-cok-istekli-bulundugu-halde-22b-maddesine-gore-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/da91f20c-36f9-4f83-8e74-e5a3d1479961/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/df2961db-52e2-4645-b734-e00c684361e2/surekli-egitim-merkezinin-uzlastirici-egitimi-organizasyon-hizmeti-aliminin-pazarlik-usuluyle-ihalesine-yeterlik-belgesi-olmayan-firmalarin-davet-edilmesi http://kamubis.com/decisions/SayistayFinding/f03b2a5e-d61e-4127-983a-dc2f887f688c/tasinir-islemlerinin-yurutulmesinde-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f2fed4a2-d6f7-4c6f-bd89-2f27a0f813f7/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e940a3fb-fc03-4879-a51a-5620024fe38f/universitenin-ic-kontrole-iliskin-faaliyetlerinde-yerine-getirilmeyen-bazi-noksanliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9004d287-d8cb-498d-a42c-8f41fb3b6886/avans-olarak-mutemetlere-verilen-tutarlarin-is-tamamlandiktan-sonra-kapatilmasinda-yeterli-kanitlayici-belgelerin-sunulmamasi http://kamubis.com/decisions/SayistayFinding/00937bdc-4a2e-4855-bac9-f0f273c8e610/suresi-dolan-teminat-mektuplarinin-hesaplarda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/4e7ed0cc-1832-45f9-b2ca-819f3bce33f9/iktisadi-isletmenin-hukuki-alt-yapisinda-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/5f6884bd-fb5b-46ed-8281-f0b42d139129/pamukkale-universitesi-bunyesinde-kurulan-teknokent-yonetici-sirketten-universite-personeline-maas-odemesinde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/09faf9e7-7df1-42fa-981b-eb1d2b4caf15/ihale-kapsamindaki-islerin-kisimlara-bolunmesi-ve-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-limitlerin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/b579e386-6e28-44b2-b1fb-f8a1f397d263/iktisadi-isletmenin-universite-bunyesinde-calisan-akademik-personele-huzur-hakki-adi-altinda-odeme-yapmasi http://kamubis.com/decisions/SayistayFinding/ea0cf213-e038-4255-80d5-14d7fc2769f5/hazineye-ait-tasinmaz-mallarin-satis-bedellerinin-tahsil-edilen-kismindan-buyuksehir-belediyesince-alinan-ve-gecmis-yillara-ait-olan-10luk-paylarin-soz-konusu-idareden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/bd7e0393-661c-4e51-abd4-28049044de1e/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/94bd0faa-38b7-422e-ac78-b7445f6e546a/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/dd42d569-2684-4475-97c4-679ac41a676e/akademik-tesvik-odenegine-iliskin-inceleme-ve-degerlendirme-sureclerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/a3aaf5fe-d9d1-4275-ad56-2e28a2ee2dc2/tubitak-tarafindan-desteklenen-projelerde-proje-ile-ilgili-kullanilmak-uzere-odenen-kurum-hissesi-odeneginin-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f5a8f5da-fd38-4b74-9c60-41169b9c2650/iktisadi-isletme-sermayesinin-universite-ozel-butce-hesaplarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/df698c94-4c5d-49f8-957b-80334f90d5d3/kisilerden-alacaklar-hesabinda-kayitli-tutarlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4c36fbe1-20e4-4eef-8aea-c580c5123e54/yapilmakta-olan-yatirimlar-hesabinda-takip-edilen-yatirimlardan-tamamlananlarin-ilgili-oldugu-maddi-duran-varlik-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/67dd931c-a09a-4b17-9535-c482a3c3e9ba/doner-sermayeli-kuruluslara-yatirilan-sermayeler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/81fa19f8-0d8e-4c28-8493-33b0c476ed6b/bilimsel-arastirma-projeleri-ara-ve-sonuc-raporunun-zamaninda-teslim-edilmemesi http://kamubis.com/decisions/SayistayFinding/94e03272-63ec-42f0-8939-02d57015fcf3/kesin-kabulden-itibaren-yukleniciye-getirilen-15-yillik-sorumluluk-mukellefiyeti-gozetilmeden-bakim-onarim-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9be17c9c-3f9d-472b-9251-78520f7eda34/kamu-ihale-kurulunun-yazili-izni-olmadan-yuzde-10luk-dogrudan-temin-alim-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/8ff125fd-b603-424b-a1ea-c4eef0ad3713/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f24a1b48-c975-4234-94f3-3a786aa5b3ed/dogrudan-temin-surecinde-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/804e4262-6b58-4f2d-a62b-79ff488d75ce/ihtiyaclarin-ihale-yerine-kisimlara-bolunmesi-suretiyle-temini http://kamubis.com/decisions/SayistayFinding/1657a7ae-71e8-4788-8b90-50eb94b78836/idare-butcesinden-karsilanan-elektrik-dagitim-tesis-giderlerinin-ilgili-sirketten-talep-edilmemesi-ve-trafolarin-devredilmemesi http://kamubis.com/decisions/SayistayFinding/4999e975-f8dd-4599-9b4a-8285cf89c057/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/84a6f4a6-c424-4035-9fc8-6686eea0c567/bazi-tasinmazlarin-dernek-tarafindan-ecrimisil-karsiligi-kullanilmasi-ve-dernegin-birikmis-ecrimisil-borcu-bulunmasi http://kamubis.com/decisions/SayistayFinding/77e70b52-f164-432a-9aa2-9b34823fe55c/takibi-ve-tahsili-yapilmayan-kira-alacaklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/63fe6300-69cc-4d19-8628-4540306d4a37/elektrik-kompanzasyon-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/bea38609-00d9-4d9a-87ac-4fd4027e7505/hazine-arazisinin-mustecir-tarafindan-isgal-edilmesi http://kamubis.com/decisions/SayistayFinding/66675123-64aa-4ce8-9592-673a40da1c96/ic-kontrol-yapilandirma-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/2b05ff5a-ecd5-484a-b475-05807107bc69/suresi-dolan-teminat-mektuplarinin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/ffa49557-bd32-4ebf-98c5-2b2694406646/kiraya-verilen-gayrimenkullerin-ve-bu-kapsamda-elde-edilen-gelirlerin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/98997aae-4727-4141-b54f-168bfb63ed98/tasinir-yonetim-islemlerinde-tespit-edilen-eksiklikler http://kamubis.com/decisions/SayistayFinding/1a59af68-9712-4b17-9332-0f2368444c4d/takibi-ve-tahsili-yapilmayan-ecrimisil-alacaklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/22c72bfe-0533-46e3-b024-cfd2587f342b/kamu-ihale-kanunu-kapsami-disinda-tasit-temin-edilmesi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ea6e6ff6-ba1f-4f31-82d9-6170c8aea451/doner-sermaye-isletmesine-yatirilan-sermayenin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/1c539bec-c3c4-49c2-afce-1c36b36ebf5f/sosyal-guvenlik-kurumuna-yersiz-odenen-emekli-kesenekleri-ile-genel-saglik-sigortasi-primlerinin-universite-hesabina-iadesinin-saglanamamasi http://kamubis.com/decisions/SayistayFinding/5cde890e-53e6-411b-9568-dadd016f91e0/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-odenmemis-borclarinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/778cb32b-1d1a-4bfe-aa98-7505c37d6fc3/isci-statusunde-istihdam-edilen-personele-ait-kidem-tazminati-karsiliklarinin-ayrilmamasi-sebebiyle-mali-tablolarda-hata-bulunmasi http://kamubis.com/decisions/SayistayFinding/4ad81f29-761c-4dbd-9c01-b049f7f9a8b5/tasinirlarin-takibi-muhafazasi-ve-kontrolunde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ca17bce0-c99a-42b8-8a0f-d6553699b133/proje-karsiligi-aktarilan-hibelerden-kullandirilan-avanslarin-mahsubundan-arta-kalan-tutarlarin-ilgili-avans-hesabi-yerine-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/61b06115-5cfe-42a3-9098-4283c78245a0/dis-kaynakli-hibe-kullanilarak-yurutulen-projelerden-tamamlananlarin-kapatilamamasi-nedeniyle-bilanco-hesaplarinda-hataya-yol-acilmasi http://kamubis.com/decisions/SayistayFinding/501b054b-2e4a-4145-b42a-84a0ac6c2555/kamu-idaresinin-davalardan-kaynaklanan-borclarinin-ve-yukumluluklerinin-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/85572150-8e9e-44f9-b7ae-db3ac49d07db/katma-deger-vergilerinin-muhasebe-kayitlarina-hatali-yansitilmasi http://kamubis.com/decisions/SayistayFinding/d51368ea-7955-42cd-9ca9-df2fc570d001/ekonomik-deger-tasiyan-hak-alimlarinin-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/aa699453-be4d-415c-8e8d-b9693a909852/ozel-butce-icerisinde-yer-almasi-gereken-katkisiz-gelirlerin-doner-sermaye-isletmesinin-geliri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/aa5c770e-c467-4ed4-a4a6-7d229b52a8ac/yari-mamul-ve-mamul-mal-stok-rakamlarinin-dogru-ve-guvenilir-olmamasi http://kamubis.com/decisions/SayistayFinding/684bf647-bd2f-41da-a29b-510df6727418/ic-kontrol-sisteminde-ic-kontrol-mevzuati-gereklerinin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/dcd4034b-059e-4536-8feb-96c1283c0547/faal-olmayan-meslek-yuksekokullarina-sekreter-atamasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/3b15defa-c8e3-4b49-9437-42cf5798d563/bazi-bilimsel-arastirma-projelerinde-sorunlu-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/889c1750-fb40-4985-bd8c-2f6cfcf142ab/elden-cikarilacak-stoklar-ve-maddi-duran-varliklarla-ilgili-tasinir-mal-yonetmeliginde-ongorulen-islemlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/5e00c382-7a9d-407e-bd15-873a9c6a7f96/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/03a43221-6739-4f6b-8a82-2dd12b98c05b/ozel-oda-ucretlerinin-belirlenmesinde-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/e9887cb3-f9c6-46cd-bbfe-60e732aabf52/tasinir-mal-yonetiminde-tespit-edilen-eksiklikler http://kamubis.com/decisions/SayistayFinding/32b9b277-c98b-4682-935c-f15de16b3ab9/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/aabed7ba-c53a-4bb4-bb99-0b879daf3efe/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bc65b3e4-851e-4c11-8f19-8b43ebaae6d2/idarenin-gecekondu-kanununa-iliskin-yukumluluklerini-yerine-getirmek-adina-ayrilan-konutlarinin-bircogunun-bos-tutulmasi-ve-bos-tutulan-konutlarin-aidat-ve-diger-ortak-giderleri-icin-belediye-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/519b2352-5667-4446-9231-56857959019b/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/fba0721e-491b-43b7-baf9-81665aa89492/yapim-islerinde-kesin-kabul-tarihine-kadar-kesin-teminat-mektubu-tutarinin-yarisinin-tutulmasi-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a86a6e31-aa0b-466f-a294-dc0d052b8099/trafo-bedellerinin-enerji-dagitim-sirketinden-talep-edilmemesi-ve-trafolarin-devredilmeyerek-bakim-giderlerine-neden-olunmasi http://kamubis.com/decisions/SayistayFinding/351e4c46-0c86-4d4c-9cd1-4f3b90d8f85a/elektrik-kompanzasyon-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/2a268cc5-6927-4709-b6f7-a85105047cd4/proje-ozel-hesabindaki-dovizler-icin-her-ay-sonunda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3b33b3dd-6bc5-46a2-82d3-acad746ffc8e/kiraya-verilen-gayrimenkullerden-elde-edilecek-gelirlerin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/99a203b2-10be-426f-bb0b-a9bcfef23ba9/tasinir-mal-yonetiminde-tespit-edilen-eksiklikler http://kamubis.com/decisions/SayistayFinding/c03c0dfe-a854-4997-b541-0465ef4abfad/universitenin-iktisadi-isletmesi-tarafindan-isletilen-kuruma-ait-bazi-tasinmazlarin-kira-bedellerinin-universite-ozel-butce-hesaplari-yerine-doner-sermaye http://kamubis.com/decisions/SayistayFinding/48fcef9f-903f-4cc2-85d0-e2aae0c143fd/iktisadi-isletmenin-hukuki-alt-yapisinda-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/1cdcd6a2-0156-43c5-b7d7-8f3e15e2e55d/gecekondu-kanunu-kapsaminda-konuttan-baska-maksatlar-icin-kullanilmak-uzere-kiraya-verilen-tasinmazlarin-azami-kiralama-sureleri-dolmasina-ragmen-kiracilik-iliskilerinin-ihale-yapilmaksizin-devam-ettirilmesi http://kamubis.com/decisions/SayistayFinding/a1455a3e-2fd6-469a-9580-0e913d5c7cd5/tasarruf-hakki-idareye-ait-olan-bazi-tasinmazlara-iliskin-ecrimisil-bedellerinin-ilce-belediyesi-tarafindan-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/be711e33-62fb-4f10-b3ff-92396a56a4dd/ihtiyaclarin-parcalara-bolunerek-pazarlikla-ve-dogrudan-temin-usuluyle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/0031942c-3793-47b6-aeb9-87cb6b4dc99b/mulkiyeti-devredilmeden-milli-egitim-bakanligina-tahsis-edilen-tasinmazin-muhasebe-kayitlarindan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/c48f1366-9cff-45af-bba3-2cd4f29c35c8/universitenin-teknokent-sirketindeki-sermaye-payinin-mali-tablolarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/0027c751-21b2-4400-a563-682129d938e9/proje-ozel-hesabinda-yer-alan-avrupa-birligi-hibelerinin-degerlemesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9eec499d-5686-4bbb-b525-fe9882439f92/nevsehir-haci-bektas-veli-universitesi-iktisadi-isletmesi-sermayesinin-universite-ozel-butce-bilancosunda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b208783c-641e-491b-bfbc-20c83d98760d/doner-sermayeli-kuruluslara-yatirilan-sermaye-tutarinin-gercegi-gostermemesi http://kamubis.com/decisions/SayistayFinding/87292845-7ab3-42aa-8326-5544aaa9aa32/universite-kiralamalari-ile-ilgili-yapilan-tespitler http://kamubis.com/decisions/SayistayFinding/f2f33562-46c9-4296-a5c4-782deead3a95/bilimsel-arastirma-projelerinin-bazilarinin-alt-yapi-projeleri-olmasi http://kamubis.com/decisions/SayistayFinding/6036ff57-f100-4630-bde4-ae81528bc393/dolu-olan-genel-sekreterlik-kadrosuna-baska-bir-memurun-tedviren-gorevlendirilmesi-ve-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/2d02a728-ffeb-44f8-aab7-2a0804aa960c/doner-sermaye-isletmesi-birimlerinin-ic-denetim-kapsaminda-olmamasi http://kamubis.com/decisions/SayistayFinding/bd144c8e-8253-463b-869c-7a71c5f5b87a/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/ca99150d-2972-4764-bf6b-86cf0957801e/sosyal-guvenlik-kurumunun-yaptigi-kesintiden-sorumlu-olan-personele-rucu-islemi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/951bfd40-dea6-468b-8ee9-edf0b500e62c/prim-borclularina-sunulan-saglik-hizmeti-bedellerinin-sosyal-guvenlik-kurumundan-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2e8ab796-7b7b-4156-a0b4-9297a54255a4/hastane-tarafindan-temin-edilmesi-gereken-ilaclar-icin-dis-recete-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/35e91a22-050b-443f-afa0-d364d8f8644a/saglik-kulturel-sanat-ve-spor-tesisleri-isletmesinin-denetlenmemesi http://kamubis.com/decisions/SayistayFinding/d5c6dc82-a0bc-4c4b-a7fc-c0454a9dd7da/memurlar-eliyle-yapilmasi-gereken-islerin-danismanlik-hizmeti-almak-suretiyle-yerine-getirilmesi http://kamubis.com/decisions/SayistayFinding/984046ec-f819-49ad-ba4a-ebb6806b46a7/universitenin-sosyal-tesis-isletmesine-kiraya-verdigi-kilyos-tesisinden-gelir-tahsilati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b820ecc1-56a2-4682-bac1-66af8d025d05/universite-bunyesindeki-bazi-birimlerin-ogrencisi-olmamasi-sebebiyle-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/991a3c96-2393-4214-b4be-9735d2949461/kurum-tasinmaz-icmal-cetvel-ve-kayitlarinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/788b4c8a-6303-4f4f-b02b-642a0ab80590/universite-bunyesindeki-bir-birimin-ogrencisi-olmamasi-sebebiyle-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/eae9542d-4bcb-4905-99a9-6b53253dae0e/ic-kontrol-sistemi-ve-ic-denetim-biriminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/3ae0a33e-a72f-46da-9fc5-87cd3cabe13b/aralarinda-kendi-basina-proje-butunlugu-tasimayan-birden-fazla-yapim-isinin-paket-halinde-bir-arada-ihale-edilmesi-ve-islerin-tamamlanamamasi http://kamubis.com/decisions/SayistayFinding/1e8c6341-99e3-434b-b003-d59b140c4c1f/universiteye-ait-tasinmazlarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f8d80e9-ca19-4fce-93ad-cf1a47507f6d/dogrudan-temin-yontemiyle-gerceklestirilen-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cda03a4e-32bd-40ee-af03-9a3f12917a5c/ic-kontrol-sistemi-yapilandirma-calismalarinin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/c2e53b05-ffec-4b55-8739-792620ba6030/faaliyet-raporunun-mevzuata-uygun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/41be8f11-91a6-428d-94d8-2e89c1973655/kamu-idaresinin-stratejik-planinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/d5b9fa46-fd72-4cff-9cf1-8dc9569c2dea/mulkiyeti-universiteye-ait-olan-ve-bir-bolumu-1111-ayni-sermaye-olarak-mugla-teknopark-a.sye-verilen-arazinin-kalan-kisminin-sirket-tarafindan-bedelsiz-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a1c4884c-07fc-433d-97b5-f6eaf6bb183f/orman-alani-uzerinde-kurulan-universitenin-kampusu-icin-arazi-izin-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/2f6bd07a-9358-4e61-b9f2-ee0578bd85e3/suresi-dolan-teminat-mektuplarinin-hesaplarda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/6fcf1c9d-6ee7-41db-a012-b4b7994bbfc9/universite-ogretim-elemanlarina-ek-ders-odemesi-yapilirken-fiilen-ders-yapilip-yapilmadiginin-kontrol-edilmemesi-ve-bazi-fakultelerde-ek-derslerin-sistem-disinda-manuel-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/0274a3f6-2a2e-4018-af4e-cfa8cd223834/universitenin-ic-kontrole-iliskin-faaliyetlerinde-yerine-getirilmeyen-bazi-noksanliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7734a6ee-3957-47cd-aa53-6cbf8794da5c/avans-olarak-mutemede-verilen-tutarlarin-is-tamamlandiktan-sonra-kapatilmasinda-yeterli-kanitlayici-belgelerin-sunulmamasi http://kamubis.com/decisions/SayistayFinding/6c8859de-b9b6-4dd0-901f-ffa4dfe60f95/universiteye-ait-tasinmazlarin-universitenin-bunyesinde-kurulan-iktisadi-isletmeye-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/3424eeca-5fda-4245-b638-4dda926a0f8d/iktisadi-isletmenin-hukuki-alt-yapisinda-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/70d6d1c3-c962-4f09-bb56-174f2b3666cf/universite-mulkiyetinde-yonetiminde-veya-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9a323b7b-0806-42ff-a39b-c3f8d9489222/tubitak-tarafindan-desteklenen-projelerde-ayrica-proje-ile-ilgili-kullanilmak-uzere-odenen-kurum-hissesi-odeneginin-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b2883888-0823-489b-a57d-9f63de48f994/ihale-kapsamindaki-mal-ve-hizmet-alimlari-ile-yapim-islerinde-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-kanunda-belirtilen-limitlerin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/a0d5403d-fe38-47f3-bdf3-bdc2a370dd6a/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a73ef247-45a9-4b66-bf45-1f4647edb2f3/iktisadi-isletme-sermayesinin-universite-ozel-butce-hesaplarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b89bd9f9-6b78-4f49-9ebc-cf68553e327f/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9946d02a-1a3f-437d-9673-1caf92fb5f19/saglik-uygulama-ve-arastirma-hastanesi-doner-sermaye-isletmesinin-gelirlerinin-giderlerini-karsilayamamasi-ve-mali-yapisinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/454a87e2-dfe9-451f-ac92-8ccbda8a5d9d/universitenin-ic-kontrole-iliskin-faaliyetlerinde-yerine-getirilmeyen-bazi-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/00715b33-7797-47fe-9c5e-021219b09a1c/universite-bunyesinde-fiilen-aktif-olmayan-uygulama-ve-arastirma-merkezlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/179d3b1f-db8b-4cb9-9a9c-ce5e25b8d635/dogrudan-temin-usuluyle-yapilan-alimlarda-yasaklilik-teyit-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/37fc0f1e-7471-4aff-9be1-3e7204de3107/buyuksehir-belediyesi-ile-yapilan-protokol-kapsaminda-kucuksu-mesiresi-koruma-ve-cevre-duzenlemesi-projesinin-uygulamaya-gecmemesi http://kamubis.com/decisions/SayistayFinding/6772d27e-c7ce-44b3-8a52-be17a34f618c/bilimsel-arastirma-projelerinde-uygulamalarda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/898be340-8811-4039-9d9b-7b72cb1edc28/bazi-fakultelerdeki-tasinir-mevcutlari-ile-tasinir-kayitlarinin-tutarli-olmamasi http://kamubis.com/decisions/SayistayFinding/cdce96b3-e8cc-4775-b871-d6bc9976f325/hastane-oto-yikama-ve-otopark-yerleri-kiralanmasi-isinin-sartnamesinde-rekabeti-engelleyici-hukumlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cf49634d-1db6-4157-8dc4-b32b6e74b852/kiraya-verilen-tasinmazlarin-kira-sureleri-sona-ermesine-ragmen-tahliye-edilmemesi-ve-sozlesme-surelerinin-ihale-yapilmaksizin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/9397b600-56d7-4d70-83fb-23905c0141c3/butce-ve-butce-hazirlama-rehberine-uygun-olmayan-harcamalar http://kamubis.com/decisions/SayistayFinding/fea54c3f-4879-4106-95c9-0b928a3ac139/universiteye-ait-tasinmazin-bedelsiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/fd29db54-d9b6-4eee-8394-e78db9147f6a/gelistirme-ile-egitim-ve-ogretim-odeneginin-takibine-iliskin-bilgi-akisinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/6d1928f5-363a-4c14-a4cf-d785ba3ad54e/universitenin-sosyal-tesislerini-tamamlamasina-ragmen-lojman-kiralamaya-devam-etmesi-ayni-zamanda-mahallen-temin-ve-gorevlendirilmesi-mumkun-bulunan-personeli-icin-de-lojman-kiralanmasi http://kamubis.com/decisions/SayistayFinding/e6bac370-4048-44b3-9dfe-eb2ad58f233d/universite-bunyesinde-calistirilan-isciler-icin-kidem-tazminati-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f9936751-5ecd-4f76-b89b-0be7af31cb37/bilimsel-arastirma-projeleri-kapsaminda-verilmesi-gereken-ara-ve-sonuc-raporlarinin-zamaninda-verilmemesi http://kamubis.com/decisions/SayistayFinding/9ad2ab01-a966-48f3-bcec-aace64a5eb88/idarenin-istanbul-ili-disinda-bulunan-tasinmazlarinin-kontrolunun-saglanmamasi http://kamubis.com/decisions/SayistayFinding/1aed266e-5041-4122-ab39-1cd6736e7fc4/celal-bayar-universitesi-bunyesinde-kurulan-teknokent-icin-ozel-butceden-verilen-sermaye-ile-ilgili-sermaye-hareketlerinin-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9178110f-af1c-428e-8dc2-23cbe2baf2e2/gecici-kabul-islemleri-yapilan-yatirimlara-iliskin-tutarlarin-ilgili-maddi-duran-varliklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/5403e33a-338e-4fd2-8fcd-be16896f8ca4/tibbi-kotu-uygulamaya-iliskin-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/883ed3ec-1700-493e-bc3c-a1c77dee8dca/hastane-doner-sermaye-isletmesi-fiili-stok-mevcudunun-muhasebe-kayitlariyla-ortusmemesi http://kamubis.com/decisions/SayistayFinding/01b44718-3824-4ddc-92d8-a44a552d97f5/universite-bunyesindeki-bazi-birimlerin-ogrencisi-olmamasi-sebebiyle-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/f1f979c2-6321-4875-9c0d-46d8921cd116/kisilerden-alacaklar-hesabinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5bf5f931-7907-4e78-a9eb-49ce1ea5e280/doner-sermaye-isletme-mudurlugune-yatirilan-sermayenin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/59a9ba7f-6972-45db-80c6-9de8b58ea7cb/harbiye-cemil-topuzlu-acik-hava-tiyatrosunun-isletme-hakkinin-ecrimisil-karsiliginda-belediye-sirketine-birakilmasi http://kamubis.com/decisions/SayistayFinding/493b8aa8-62bc-4fbd-8a0c-578b9f43ee3b/idareye-ait-bayrampasa-ve-atasehir-hallerinde-faaliyet-gosteren-is-yerlerinden-bazilarinin-kira-bedelleri-zamaninda-odenmemesine-ragmen-bu-kiracilar-icin-idari-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f9612951-e906-47bd-981f-a3210e0cf43e/suresi-dolan-teminat-mektuplarinin-kayitlarda-yer-almasi http://kamubis.com/decisions/SayistayFinding/6b11803b-3fb6-44c2-b6a0-94dd6711dfc2/satin-alinan-makine-arac-gerec-ve-demirbas-esyanin-yilsonunda-tasinir-birimine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/47db1598-13d0-403c-bd0f-ddcf2bbe9ba0/kocaeli-universitesi-tip-fakultesi-hastanesinin-mali-durumunun-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/ec375326-a6ea-4763-b3ce-ce52b441d2de/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/6565f8b6-3dfb-4bf1-bad2-cb98e65bd06b/kidem-tazminatlari-ve-karsiliklarinin-izlenmesi-icin-kullanilmasi-gereken-hesaplarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/56ffd948-d0d5-42df-bc8c-e240d93fcc6f/erasmus-programi-kapsaminda-alinan-kurumsal-destek-tutarlarindan-harcanmayan-kisimlar-icin-herhangi-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ad7cbda6-ef9c-4617-909f-138d3e9396d0/kira-sozlesmelerinden-dogan-cari-donem-ve-gelecek-donemler-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-nazim-hesaplarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ad16bcce-2737-4ce5-80fb-6c9ae0e39200/butce-emanetleri-hesabinda-kayitli-borclarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/548179fa-ccb9-4596-9a94-c0f4acac0803/bilimsel-projeler-hesabi-ve-bilimsel-projeler-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d661e574-25a7-4ac2-8ade-da4a9877d1b8/ic-kontrol-sistemi-yapilandirma-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/c70ff7a7-8cbf-4177-8125-53bb48ed9ca8/temizlik-ve-kirtasiye-gibi-idarenin-ortak-ihtiyaclarinin-universite-birimlerince-ayri-ayri-tedarik-edilmesi-nedeniyle-fiyat-farkliliklarinin-olusmasi http://kamubis.com/decisions/SayistayFinding/68f31a51-7b2c-43b6-ad1a-29ac6e1e0bc4/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a3f0a56e-d9ff-4eff-acee-4c1d6d401b4c/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/64259f3a-9de2-4f01-a581-0ac5c6e6a51b/kiraya-verilen-tasinmazlarin-kira-gelirlerinin-muhasebelestirilmesinde-cesitli-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/ca9a23ac-5fc6-47d8-b922-6fc8dd0206ba/altyapi-kazilarina-iliskin-bedellerintutarlarin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/177d5f60-d7e7-4eb5-906a-b9e780ba55ca/envanter-islemlerinin-mevzuata-uygun-gerceklestirilmemesi-ve-demirbaslar-hesabinin-guvenilir-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/26c7b74c-95fe-4d02-9044-b1555261a040/maddi-duran-varliklarin-omrunu-uzatan-tadilat-islerine-iliskin-tutarlarin-maliyetlerine-eklenmek-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9f5ab413-46c0-4136-9b80-6e849376307e/hazine-ve-maliye-bakanliginin-idareye-vermis-oldugu-borclarin-donemsellik-ilkesine-aykiri-olarak-kayit-edilmesi http://kamubis.com/decisions/SayistayFinding/fc4e3a15-b0fd-4c6c-bd30-80b7722d16f8/kiraya-verilen-veya-uzerinde-irtifak-hakki-tesis-edilen-tasinmazlarin-kayitli-degerlerinin-nazim-hesaplarda-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0e67ab5f-c99d-4100-a2a9-2be7631ab0bf/kurumsal-risk-yonetimi-ve-ic-kontrol-sisteminin-mevzuata-uygun-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/fae97b02-fda1-49cd-8d15-0ac32770f08d/bilimsel-arastirma-projeleri-kapsaminda-verilmesi-gereken-ara-ve-sonuc-raporlarinin-zamaninda-verilmemesi http://kamubis.com/decisions/SayistayFinding/552e05f8-3d2b-4291-a309-69856de32efd/bilimsel-arastirma-proje-koordinatorlugunun-kamu-mali-yonetimi-ve-kontrol-kanununa-uyarli-olmamasi http://kamubis.com/decisions/SayistayFinding/b3fc27d5-73c8-4037-98fe-aa467539847a/kampus-icerisinde-yer-alan-carsi-alanindaki-dukkanlarin-atil-durumda-birakilmasi http://kamubis.com/decisions/SayistayFinding/d6626821-fcd2-4d91-8687-a8ae8b087d41/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/fb5e9408-1855-403e-8c2a-d7b3093c0df9/gecerlilik-suresi-dolan-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/f9ef1213-d0a7-41b6-895c-c9d9c6fb426e/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8991c66d-7e46-4b5b-a204-f2f77c37ab89/verilen-depozito-ve-teminatlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/98f8c6f6-b72c-42ff-b533-e2b2381f69eb/patent-sertifika-ve-bilgisayar-yazilimi-gibi-degerlerin-haklar-hesabinda-izlenmeyip-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/a985c0f4-e831-4fa2-bd73-3f8dd4bfc504/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/a76e5aae-20cd-4429-8794-91b02535db26/ic-kontrol-yapilandirma-calismalarinin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/5b1b9f6d-b1c4-4304-aafd-e89165f5d31c/kamu-idaresinin-hissedar-oldugu-sirkete-odeyecegi-sermaye-taahhudunun-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/9db03fa1-4090-4f84-b7d3-c4f2216ba65b/yer-alti-ve-yerustu-duzenleri-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/00f40420-49f5-46df-b59f-703a4a2f4755/universiteye-devri-yapilan-binalarin-kayitlarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/823e2a92-e186-4d1c-b033-47a0410e8155/universite-doner-sermaye-faaliyetlerinin-ayri-bir-birim-uzerinden-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/fabc1a26-ecb0-4d78-83ac-59a529deca7d/doner-sermaye-muhasebe-bilisim-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/573ff77d-19d6-4ddc-afe8-969c1926aad2/isletmenin-nakit-mevcudunun-vadeli-mevduat-hesabinda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/40ae6473-e123-477f-b94b-035c3adc73f2/milli-egitim-bakanligi-izni-olmayan-ozel-bir-sirketten-egitim-hizmeti-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/4b2d3a48-ad66-44e6-ba00-6e41468d366f/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/15d28054-32af-45c9-8a9e-27b6c3268413/kastamonu-teknokent-anonim-sirketine-aktarilan-sermaye-payi-icin-hatali-muhasebe-hesabi-kullanilmasi http://kamubis.com/decisions/SayistayFinding/02d7c5df-24bd-4d94-a273-e7f6a64b6c8f/bagis-yoluyla-edinilen-makinelerin-tesis-makine-ve-cihazlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a072bc7d-d205-4f1a-aa42-fe38715acec7/bilisim-varliklari-uzerinde-gerceklestirilecek-rutin-ve-acil-degisikliklerin-yonetimiyle-ilgili-kural-ve-uygulamalarin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/ce01cdd5-13aa-47a3-9d6f-80118e0746bf/bilisim-sistemlerinin-surekliligini-guvence-altina-alacak-kontrollerin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/b0d89032-5cbb-4308-b380-0030b966c779/dis-tedarikle-yurutulen-bilisim-hizmetlerine-iliskin-sozlesmelerin-bilgi-guvenligi-yonunden-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/910b3dde-fc08-4d22-8c65-32831e2b0e5d/bilisim-sistemleri-yonetisim-kontrollerinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/af17a493-74c3-49af-abe5-73771e11d2d3/bilgi-varliklarinin-envanterinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/242884f8-ceff-45c9-a6d2-afd2fe8cb89f/lisansi-olmayan-yazilimlarin-kullanilmasinin-engellenmemesi http://kamubis.com/decisions/SayistayFinding/13f2c4a9-9b11-464e-b164-8c0114154f77/kisisel-verilerin-korunmasi-kanununun-gereklerini-yerine-getirecek-kurumsal-altyapinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/252a9e19-67ef-4dde-ad75-3ba7eaa97228/tasinir-islemlerde-mevzuatin-ongordugu-islemlerin-tam-ve-dogru-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eee33c2c-adfc-4fb3-9cde-eda10666714d/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/be904f22-9bd9-471d-8b6f-142568547607/kiraya-verilen-hazine-tasinmazlarindan-isinma-bedeli-alinmamasi http://kamubis.com/decisions/SayistayFinding/5893f29c-0d15-4e22-98ef-f7582b4b2f0a/banka-hesabinin-haczedilmesi http://kamubis.com/decisions/SayistayFinding/86f55983-1513-404d-82c2-b5ffcf481a6b/kira-gelirlerine-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/66b54e3d-4a27-4e58-b890-a6bd50480d7f/universite-bunyesindeki-bazi-birimlerin-ogrencisi-olmamasi-sebebiyle-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/41468af5-03a2-4ce4-9df7-d16c61c81578/kredi-kartlariyla-yapilan-tahsilatlarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/db483a55-166c-4554-b87a-ab21a6393c9c/doviz-varliklarinin-ilgili-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/fc42dc18-a01f-45f5-836d-7e15105ac683/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-tutarlari-ile-muhasebe-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/2595d4b5-e392-4f28-910b-69e22bc5e682/universitenin-doner-sermaye-isletmesindeki-sermaye-payinin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/21568920-fb40-4d87-bbe1-49057a7a1ac7/satilmak-suretiyle-elden-cikarilan-hurda-varliklarin-ilgili-varlik-hesabinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/702e4832-bdd6-467b-b3b0-4d0d4a8c7a48/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c8d6e4c4-17fa-4568-bf46-23cc9a243ad8/dekanlik-gorevlerinin-vekaleten-gordurulmesinde-mevzuatinda-belirlenen-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6e4e7f4b-e07d-4764-bef2-f97d977e03da/universitenin-stratejik-amac-ve-hedeflerine-yonelik-riskleri-yillik-olarak-belirlememesi http://kamubis.com/decisions/SayistayFinding/9507181b-dded-4392-ac1a-23146f5c0ca7/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7526e969-9494-4c57-9887-65aa197f951c/gida-alimi-isi-icin-duzenlenen-sozlesmede-sartnameye-uygun-olmayan-teslimler-icin-herhangi-bir-cezai-mueyyideye-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/70dfede6-cc75-4e44-bfc4-57820b383d99/tasinir-islemlerinin-yurutulmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/629b21bb-8b5e-424f-ba43-7840b4cf8b51/universiteye-ait-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ee554e95-5a11-4020-9e46-033b730fcd3f/tasinir-islemlerine-tasinir-mal-yonetmeligi-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/0e7134b0-38ab-48d4-b29c-8f6532e25209/zarar-eden-sosyal-tesisler-isletmesinin-mali-surdurulebilirligi-ile-ilgili-calismanin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58933991-e64c-4a25-9f47-7e3ab7e10455/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/09965f5f-198e-423f-999b-4ccc3363711d/prim-borcu-olanlara-sunulan-saglik-hizmetlerinin-sosyal-guvenlik-kurumuna-fatura-edilememesi http://kamubis.com/decisions/SayistayFinding/95fa47e0-b4d9-4554-8bd5-e91382bb9c5e/sosyal-tesislerin-isletilmesiyle-ilgili-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/12c26126-273c-4615-88b8-ad33d33d7124/bilimsel-arastirma-projeleri-kapsaminda-verilmesi-gereken-ara-ve-sonuc-raporlarinin-zamaninda-verilmemesi http://kamubis.com/decisions/SayistayFinding/d0a43ed4-3d4c-4ae9-bdee-e26af77b9d8b/tahsil-edilemeyen-kira-gelirleriyle-ilgili-gerekli-hukuki-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9c765203-fdb1-43ce-8ad0-b20046a0ba45/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-primleri-ve-faturali-borclarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e6c72ccf-f27f-4754-aa90-b46731c98e59/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b7a3741b-113e-4ef1-884e-c1a0daf96442/genel-saglik-sigortasi-prim-borcu-olanlara-sunulan-saglik-hizmetlerinin-sosyal-guvenlik-kurumuna-fatura-edilememesi-sebebiyle-hastanenin-mali-yapisinin-olumsuz-etkilenmesi http://kamubis.com/decisions/SayistayFinding/60ff23bd-40df-42a1-ba7f-d1209e520a8f/dis-recete-kesintisi-nedeniyle-mali-durumun-etkilenmesi http://kamubis.com/decisions/SayistayFinding/060eef6f-fdfe-4ffc-b840-e97250c07008/kurumun-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/33904340-d5c3-4570-8acb-e82de0fc8caf/gecici-kabul-islemleri-yapilan-maddi-duran-varlik-yatirimina-iliskin-tutarin-ilgili-oldugu-varlik-hesabina-alinarak-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/11f36e9d-b439-4bed-b74c-24213d2e7907/universitenin-ozel-mulkiyetinde-bulunan-bazi-tasinmazlarin-kiralanmasinda-sorunlu-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/19c4ef9c-dd28-4ebb-be7d-57a737bf3201/isletme-birimlerinde-denetim-ve-kontrolun-yeterli-duzeyde-olmamasi http://kamubis.com/decisions/SayistayFinding/8313ca78-82b9-469c-83ec-7d56c6520b9a/doner-sermaye-tarafindan-uretilen-ve-satisi-yapilan-muhtelif-emtianin-tasinir-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a1b88ad4-c7f3-4f3d-956e-51368c7848df/universite-bunyesindeki-bazi-egitim-birimlerinin-fiilen-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/b2b1caca-13e6-4d29-bde7-31e842249a45/banka-hesaplari-arasindaki-para-aktarmalarinda-diger-hazir-degerler-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a9177aad-293d-4a8d-8193-7b7c93104930/hurdaya-ayrilan-veri-depolama-ozelligi-olan-cihazlarin-hafiza-bolumlerinin-fiziki-olarak-imha-edilmeden-satilmasi http://kamubis.com/decisions/SayistayFinding/d879c41e-6ffd-4dea-ad51-4c51dc022b0e/mali-tablolara-dahil-edilmeyen-banka-hesaplarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f80a950d-b61a-4771-b1ed-861e969be7b8/kiraya-verilen-tasinmazlara-ait-kira-elektrik-su-isinma-bedelleri http://kamubis.com/decisions/SayistayFinding/c068032e-856d-4566-ac03-7f6c1a2f8eaa/universite-yerleskesinde-kurulan-irtifak-hakkinda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/909998b2-8f08-4207-9835-407eaf98e33e/bazi-isletme-birimlerinin-mali-yapisinin-bozulmasi http://kamubis.com/decisions/SayistayFinding/6e3a15ea-98ea-4395-9057-8620746ba04a/dogrudan-temin-yontemiyle-yapilan-alimlarda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/37de4942-1d9f-4578-b395-d2782e7f7883/erasmus-programi-kapsaminda-alinan-kurumsal-destek-tutarlarindan-harcanmayan-kisimlarin-gelir-hesabina-veveya-emanet-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b4bd88a2-e142-4909-b0f7-0d7606a009ec/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/482b691b-1155-434b-a065-a4d44d275948/icra-sureci-baslatilmis-universite-alacaklarinin-muhasebe-sisteminde-yer-almamasi http://kamubis.com/decisions/SayistayFinding/c1bd8ef6-5344-4d9f-bc39-b88ccb01530f/proje-ozel-hesabindaki-dovizler-icin-ay-sonlarinda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8dce588b-fe3b-42a0-a707-c76d2d4e794d/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/5fe69105-abdb-4953-9176-391055c8530e/maddi-duran-varliklarin-omrunu-uzatan-tadilat-islerine-iliskin-tutarlarin-maliyetlerine-eklenmek-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/77d77baa-6428-45b9-ab47-c47132c5fdfe/arastirma-ve-uygulama-hastanesinin-mali-yapisinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/e9dd1368-63c6-4a3c-ad11-71f9557318f9/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/4222548e-48a9-4d9b-8459-c54cfb3f6b16/banka-kartlari-ve-kredi-kartlari-ile-yapilan-tahsilatlarin-idarenin-kamu-sermayeli-banka-hesaplarina-mevzuatta-belirlenen-surelerde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/848a2a94-c642-4025-80dc-b2f5a2377aef/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi-ve-ecrimisil-tahsilat-oraninin-dusuk-seviyede-olmasi http://kamubis.com/decisions/SayistayFinding/4197a0f5-48f3-4338-853b-7216ea5b7a3b/doner-sermaye-isletmesinde-usul-ve-esaslara-uygun-on-mali-kontrol-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2581c0f4-03b1-41fd-a65b-dec2963725c1/ozel-oda-ucretlerinin-saglik-uygulama-tebligine-aykiri-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/103354f9-f97e-4a96-a139-dd0dd801158b/konusu-ayni-olan-bazi-mal-ve-hizmet-alimi-islerinin-parcalara-bolunerek-alinmasi-ve-kamu-ihale-kurulunun-uygun-gorusu-olmadan-10luk-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/864160ec-a6d1-4f47-a3a0-5ae019ba69eb/hastane-bilgi-yonetim-sisteminin-ihtiyac-planlamasina-uygun-veri-uretememesi-ve-hastane-eczanesine-ait-ilaclarin-kaydi-ve-kullaniminda-tasinir-mal-yonetmeligi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/137912aa-0e78-4381-9502-dbfb38a8908f/kurum-mali-tablolarindaki-stok-kayitlarinin-tasinir-kayit-sistemindeki-kayitlarla-dogrulanamamasi http://kamubis.com/decisions/SayistayFinding/fcda3d27-3a08-4f43-b298-9096e951c905/yabanci-uyruklu-ogrencilerden-sinav-ucreti-alinmasi-ve-alinan-sinav-ucretinin-ozel-butceye-gelir-kaydedilmesi-gerekirken-doner-sermaye-isletmesi-butcesine-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/59525047-9581-4a95-aba5-3ed84f411832/teknokentteki-firmanin-bedelsiz-olarak-universite-tasinir-ve-tasinmazlarindan-faydalanmasi http://kamubis.com/decisions/SayistayFinding/43d812ad-32a9-4066-b574-bfb7b5202f0f/mevduat-faiz-gelirlerinin-hatali-muhasebestirilmesi http://kamubis.com/decisions/SayistayFinding/618747df-7597-41ff-b608-94087703606b/gecici-kabulu-gerceklesmemis-yapim-isinin-butce-emanetlerinde-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/57fe826d-2755-49a8-ad03-0c529a2dafc8/birlesmis-milletler-nufus-fonu-hibe-tutarinin-gelir-kaydedilmeden-emanetlerde-izlenmesi http://kamubis.com/decisions/SayistayFinding/9cb442fc-f516-41ae-9042-09d63eec5195/tum-universite-personelinin-maas-hesaplamalarinin-tahakkuk-biriminden-yurutulmesi-isci-maaslarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/252a1425-faf7-45ef-85f8-d4d5115094f3/hazineye-devri-gereken-tasinmazlarin-devredilmemesi http://kamubis.com/decisions/SayistayFinding/4e4873e8-686a-4986-bf19-7a7a61295564/onceki-yillarda-gerceklestirilen-bazi-mal-ve-hizmet-alimlarinin-cari-yilda-butce-emanetlerinde-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d615da27-df5a-42d3-ba9d-88557050c036/butun-riskler-all-risk-sigorta-policeleri-hakkinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9a102f67-8030-4a55-bce7-1031971f68d7/yapim-islerine-ait-gecici-kabul-komisyonunda-teknik-eleman-olmayanlarin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/fce7dbf8-0ea8-4cdf-825c-c732ba4c9938/deger-hareketleri-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9a9ded46-71a1-4ae0-8250-a8f0049e499d/resmi-tasitlarin-mevzuata-aykiri-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9ec2eff9-4d5a-49d9-bea6-058024eda331/universiteye-ait-tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/892da925-f3ed-4ac5-83d0-d38f3fcabf40/tasinmaz-kira-gelirlerinin-takibinin-duzenli-yapilamamasi http://kamubis.com/decisions/SayistayFinding/fa57960a-8529-4242-b3c4-7e0af894145e/vadeli-mevduat-hesabindan-elde-edilen-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5d6c87c0-9167-4f47-8a1d-ab94da1c7bad/tapuda-mesken-olarak-gozuktugu-halde-fiilen-isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/eb316e43-9682-458c-ba37-5284acbc147f/zamaninda-kapatilmayan-avans-ve-kredilerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e0729210-5f3a-40c8-a568-724bfa5c441b/kidem-tazminati-karsilik-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/277df195-4afb-4176-8091-b2f696cab346/kapatilan-bala-meslek-yuksekokuluna-ait-makine-techizat-ve-demirbaslarin-muhasebe-kayitlarinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/8d1f21ca-1613-42eb-a9ee-2b9b343f577d/binalarin-omrunu-uzatan-tadilat-islerine-iliskin-tutarlarin-binalarin-kayitli-degerine-eklenmek-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/8a50707c-af2a-44bc-9e37-80d7255d06d2/hurdaya-ayrilarak-satis-yoluyla-elden-cikarilan-dayanikli http://kamubis.com/decisions/SayistayFinding/658d1897-b380-4a9d-8d1c-de41fc6729e1/kurum-gelirlerine-iliskin-tahsilat-ve-takip-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/f0bd9e4c-ec26-4184-9805-c066e81af4cf/vakif-universitelerinden-hacettepe-universitesine-yerlestirilen http://kamubis.com/decisions/SayistayFinding/a4723149-fc11-42a0-a090-3b2519f3165e/prim-borcu-olanlara-sunulan-saglik-hizmetlerinin-sosyal-guvenlik http://kamubis.com/decisions/SayistayFinding/db70be4d-21ef-41e8-a9cc-0b8c87e33ac6/bilimsel-arastirma-projeleri-kapsaminda-alinan-demirbaslarin-tasinir-mal-yonetmeligine-uygun-olarak-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a7fbbb1b-4051-41c3-9e90-58338197b3d2/kurum-personelinin-izin-rapor-ve-gorevlendirmelerinin-elektronik-ortamda-birbiri-ile-entegre-olmayan-yapilarda-takip-ve-kontrol-edilmesi http://kamubis.com/decisions/SayistayFinding/9c0ca5e7-1e6a-4e7a-9e4c-e5a9ea5fbd2d/suresinde-mahsup-edilmeyen-avans-ve-krediler-icin-faiz-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/962575e8-1bb9-42be-9961-b979d822615e/su-ve-atik-su-tarife-tespit-ve-hesabinin-maliyetlere-dayali-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0890ede3-2e8d-4907-a9a4-a0379f3b5d98/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-kadrosuna-vekaleten-veya-tedviren-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/2eda22ed-38ea-47ed-afab-63219b5bc654/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cd5e615f-1e7e-4f08-8c44-57130a2de879/yapim-islerinde-alinan-teminat-niteligindeki-gecici-kabul-noksanlarinin-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/04e81f63-20ae-4530-87c0-4565983a916b/universitede-calisan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b82d1a07-b9fe-4aaa-9b3c-2727d32d4d8a/kurum-muhasebe-hesaplarinda-izlenmeyen-banka-hesabinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d542f7d3-bba8-4b20-832b-0ecdc1848dab/gelirlerden-takipli-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/18e91d7f-acd5-4077-ac49-0dbe0ed1c438/banka-hesaplari-arasindaki-para-aktarimlarinda-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4af6801c-65c5-4209-b94c-afc462cfca3f/sosyal-guvencesi-olmayan-hastalar-icin-verilen-hizmet-bedelinin-120-alicilar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/35b6f07b-abb9-4108-a33d-13ba045eb4cb/universiteye-ait-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e0ea99a6-6f43-415a-8a6f-b8a7ed3d5777/kamu-bilgi-sistemi-icerisinde-yer-alan-kamu-personel-harcama-yonetim-sisteminin-eksiklikler-icermesi http://kamubis.com/decisions/SayistayFinding/bb73de63-33cc-43b3-8228-b737d4a6df87/gecerlilik-suresi-dolan-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/1810ad7b-31f3-49bd-a43c-9cb61c883a2c/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/15678bc9-91ff-441e-af35-da1012032978/genel-saglik-sigortasi-prim-borcu-olanlara-sunulan-saglik-hizmetlerinin-sosyal-guvenlik-kurumuna-fatura-edilememesi-nedeniyle-hastanenin-mali-yapisinin-olumsuz-etkilenmesi http://kamubis.com/decisions/SayistayFinding/551d5b36-e4b4-476c-9398-9c44d6a90ac6/dis-recete-kesintisi-nedeniyle-mali-durumun-etkilenmesi http://kamubis.com/decisions/SayistayFinding/0389d228-919d-4e50-98e9-cb4980ff84fe/suresi-dolan-teminat-mektuplarinin-hesaplarda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/147cc21a-9903-4c65-83ab-8168f2919ac6/universite-mulkiyetinde-yonetiminde-veya-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f4261253-fbb7-4b3b-a418-1e92c882c6c2/ic-kontrol-sisteminin-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/dfd2fb62-f9a6-46c1-988b-e089d74fb9c5/ic-denetim-birimi-faaliyetlerinin-ic-denetim-koordinasyon-kurulu-tarafindan-dis-degerlendirmesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4c2a6996-2872-43f0-858a-1a3532940e25/yapim-islerinde-santiye-defterlerinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/5f3985e2-f95f-4e5f-aa0b-4896e17b4430/universitenin-ic-kontrole-iliskin-faaliyetlerinde-yerine-getirilmeyen-bazi-noksanliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1eb12ab1-4992-4fe0-9141-11780b15d8cc/iktisadi-isletmenin-hukuki-alt-yapisinda-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/7b170e5b-fcc3-4b06-b16d-e7b36810a3f5/yemek-alimi-ihalesinde-yuklenici-icin-ongorulen-cezalarda-belirsizlikler-olmasi-ve-malzemeler-icin-gerekli-muayene-ve-kabul-komisyonlarinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/fcec9a49-8c3e-49cc-a56e-b72d8f888931/tubitak-tarafindan-desteklenen-projelerde-proje-ile-ilgili-kullanilmak-uzere-odenen-kurum-hissesi-odeneginin-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/659bca7d-a3ba-4de2-bd96-d5e69668a8af/iktisadi-isletme-sermayesinin-universite-ozel-butce-hesaplarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/92621793-ec58-4843-a9b4-5f4f59ce9a94/kisilerden-alacaklar-hesabinda-kayitli-tutarlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/db41fa9f-733c-4e62-9147-d4837eb59a10/doner-sermayeli-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/85410c1b-be23-4713-acba-a1834bd164b1/doner-sermaye-isletmeleri-butce-imkanlariyla-elde-edinilen-tasinirlarin-yil-sonunda-universiteye-bedelsiz-devredilmesi http://kamubis.com/decisions/SayistayFinding/cdc99aa8-463b-4107-82c7-f092d7495e5d/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a9fa01fa-c287-40d4-99bc-ee681d9dbf9b/yapilmakta-olan-yatirimlar-hesabinda-takip-edilen-yatirimlardan-tamamlananlarin-ilgili-oldugu-maddi-duran-varlik-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/67825210-1cc6-42b0-ad7f-39266d0e9bf8/saglik-uygulama-ve-arastirma-hastanesi-doner-sermaye-isletmesinin-gelirlerinin-giderlerini-karsilayamamasi-ve-mali-yapisinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/c7033e2d-47ef-4635-9422-3b4efbc4b2b5/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/7ec63d69-3597-4349-a65b-37c001ef2801/anahtar-teslim-goturu-bedel-yapim-sozlesmesine-iliskin-ihale-dokumanlarinda-tespit-edilen-eksiklikler http://kamubis.com/decisions/SayistayFinding/f1e3784f-476d-42d1-8e31-b8efc530938a/maddi-duran-varliklara-iliskin-deger-artirici-harcamalarin-ilgili-maddi-duran-varlik-hesaplarinda-izlenmeyerek-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e21920c6-e4cd-4e48-b996-8433c9855c3e/kesin-kabulden-itibaren-yukleniciye-getirilen-15-yillik-sorumluluk-mukellefiyeti-gozetilmeden-bakim-onarim-yapilmasi http://kamubis.com/decisions/SayistayFinding/a04e7edd-3a8f-4135-8bbf-ab08cd7c15d9/universite-bunyesinde-faaliyet-gosteren-doner-sermaye-isletmelerinin-5018-sayili-kanunda-tasarlanan-kamu-mali-yonetim-sistemi-ile http://kamubis.com/decisions/SayistayFinding/241d8e64-7aff-42bf-a0a1-7dedded5f083/yapim-isi-kapsaminda-personel-calistirilmasina-dayali-hizmet-alimi-sonucunu-doguracak-sekilde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/592a56a4-0bac-401c-a3e5-66d0d196ac73/idare-tasarrufundaki-tasinmazlarin-cins-tashih-kayit-ve-kontrol-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/7d584826-5088-4905-a38b-b20d37e70725/kamu-ihale-kurulunun-izni-olmadan-yuzde-10-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/f50729a3-8fd5-421f-a6ad-d9ec34bbe165/idare-butcesinden-karsilanan-elektrik-dagitim-tesis-giderlerinin-ilgili-sirketten-talep-edilmemesi-ve-trafolarin-devredilmemesi http://kamubis.com/decisions/SayistayFinding/d8b5a43b-e156-4277-80f1-42b410fc1915/elektrik-kompanzasyon-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/2aef3071-e591-4b9c-9729-d63f205e572d/tasinir-mal-yonetmeligine-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/afff7c7b-321b-4703-bef8-0375b9811153/kiraya-verilen-gayrimenkullerin-ve-bunlardan-elde-edilen-gelirlerin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7a279075-e799-4a51-b515-08ee52ed85a5/yabanci-uyruklu-ogrenci-sinavina-ait-mali-islemlerin-doner-sermaye-isletmesi-bunyesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0ff22651-196e-4a2b-9bc7-4b9f31ce19c9/tahsise-konu-olan-tasinmazlarin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/56e7ae26-cf94-4002-90a7-1a5a56194081/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformu-uzerinden-kamu-ihale-kurumuna-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/753ee3c3-bbb9-4002-9d76-1c5fdf73abf2/ihalede-rekabeti-sinirlayici-hususlarin-bulunmasi-ve-toplu-ihaleye-cikilmamasi http://kamubis.com/decisions/SayistayFinding/554736da-d65f-4e7c-b6a8-0f5483bb696c/ihtiyaclarin-ihale-yerine-kisimlara-bolunerek-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/e859b54c-f814-4637-acf6-f7433befb865/ifasi-belli-sureyi-gerektiren-hizmet-ve-yapim-islerinde-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/dd6699df-5a74-4525-b4eb-4da83b8f5f38/pedagojik-formasyon-egitimi-icin-gorevlendirilen-bazi-ogretim-elemanlarinin-gerekli-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/ff8aad53-d164-4bae-b088-fec9b62db1b8/mufredatta-yer-alan-bir-ders-icin-ayrica-kurs-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/15caaf42-064a-42fe-9d13-620e2a420384/isletme-bunyesinde-faaliyet-gosteren-bazi-birimler-tarafindan-ozel-kisi-ve-kuruluslardan-egitim-hizmeti-alinmasi http://kamubis.com/decisions/SayistayFinding/ca2b757e-a5e3-4330-b6d8-d70877db92bf/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ef8ac006-5dca-4897-8734-9c30280cf7a0/tasinir-kayit-islemlerinin-yonetmelige-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/7315d004-6387-4f4f-a2fc-797d60d52c2f/universitenin-gelir-getirici-faaliyet-ve-ihaleleri-icin-on-mali-kontrol-yonergesindeki-limitin-ihtiyaca-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e7998e6d-e25b-427c-b15b-67d4f7e4d1fc/yetki-ve-imza-devri-yonergesinde-tanimli-olmayan-koordinator-ve-koordinator-yardimcilari-atanmasi-ve-bunlara-idari-gorevler-verilmesi http://kamubis.com/decisions/SayistayFinding/67b11afe-9b2a-4f16-9927-57ccf18ed394/karar-ilam-harci-odenmesi http://kamubis.com/decisions/SayistayFinding/be893773-9bb2-41cf-9127-03b7b1013dd8/gayrimenkul-kiralamalarinda-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/e71ce867-5bd3-4458-a4c6-f96bdaf160ab/dogrudan-teminle-yapilan-alimlarda-kamu-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f9c99cb5-4d81-4043-81fd-149c2584a40d/yapim-isi-kapsaminda-hakedise-dahil-edilerek-alinan-tasinirlarin-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5df2ecbb-38a4-45eb-a88b-1f2ef0434a66/revize-birim-fiyat-uygulamasina-iliskin-hukumlerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/a0d264b0-2e40-4127-9e23-56d657d3388b/bilisim-sistemlerinde-bazi-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/068e4e29-84c4-4007-b97a-5e88b64d59b1/ege-universitesi-guclendirme-vakfi-ile-vakif-istiraki-sirkete-yapilan-kiralamalarda-sorunlu-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7a83c42e-51a9-451a-a77b-e1e85f01b7e2/kesin-kabulu-yapilmamis-yapim-ve-onarim-islerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b2d08925-daaf-46f7-8a75-6124c9dd83d9/universite-yerleskesinin-altyapi-planinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2f45d8b8-7f7e-4553-9ac9-d9a9a9c1f8ed/universite-tarafindan-kullanilmakta-olan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f25e9d4d-cb65-4dc4-97c7-d3bfeb448d2c/yeralti-ve-yerustu-duzenleri-hesabinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/8f9e58d9-b749-42a8-9b84-19c0d230ee1b/takipteki-alacaklar-icin-gelirlerden-takipli-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b53eec83-3a90-455a-bcbe-6714d998cad4/ic-kontrol-sisteminin-isleyisinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/c8b58a0b-75ae-49f8-ba68-1b728711bb28/doner-sermaye-isletme-mudurlugunun-universitenin-ic-kontrol-sistemi-calismalarina-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ea8e8f73-5099-41e1-af04-fcf6b71179dc/bilimsel-arastirma-projelerinde-ara-raporlarin-ve-sonuc-raporlarinin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/19d0abc9-acfb-4644-8992-8c60e877d415/universite-mulkiyetinde-olup-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ca7a5d95-2c8a-4c34-aed5-4b7aed8260d9/takipli-alacaklardan-bir-kisminin-gelirlerden-takipli-alacaklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/102e7d63-9e53-400f-9a34-c852d10532a3/diger-kamu-idareleri-mulkiyetinde-olup-universiteye-tahsis-edilen-tasinmazlarin-mali-tablolarda-kayitli-degerlerinin-gercege-uygun-degerleriyle-yer-almamasi http://kamubis.com/decisions/SayistayFinding/3b2750cb-5fa2-4ac1-bc05-30f567df6720/kurum-tarafindan-sunulan-cesitli-hizmetlerde-bazi-meslek-gruplarina-ucretsiz-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/663bd8c5-f9b2-440a-9792-9cc9e86036d1/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/c7d434b1-479e-4c55-bffe-48987c8a8cd5/maddi-olmayan-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/20aa3927-3511-4038-816e-b84aad574ee6/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/51030270-030f-49c7-b957-3dba8890ed0b/universite-tasinmazlarinin-kiraya-verilmesinde-tahmini-bedelin-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/d5f08304-6fc6-4acd-9d1e-3bc4635a5567/gelistirme-ile-egitim-ve-ogretim-odeneginin-takibine-iliskin-bilgi-akisinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/80fcb568-37ef-45b3-ae33-f8b4f66ad99e/bazi-kurum-tasinmazlarinin-kiraya-verilmesinde-yetki-usul-ve-sure-yonunden-mevzuata-uygun-hareket-edilmemesi http://kamubis.com/decisions/SayistayFinding/350bf950-f32f-4c21-b25e-b5cb4abb08f3/idarede-surekli-calisan-iscilere-odenen-fazla-mesailerde-hatali-uygulamalar-yapilmasi-ve-fazla-mesai-icin-mevzuatta-belirlenen-yillik-270-saat-surenin-asilmasi http://kamubis.com/decisions/SayistayFinding/574de06a-5a5c-4c7d-ba12-492e45646d82/iscilerin-yillik-ucretli-izinlerinin-zamaninda-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d60a33b7-d68b-4826-9d35-72185889c20e/taahhut-kartlarinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/7094e975-ab86-43d9-8c38-2e45b69a5881/dogrudan-temin-yontemiyle-yapilan-alimlara-iliskin-harcama-onay-belgesi-uzerinde-kullanilabilir-odenek-tutari-bilgisinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/59ebd8ec-3282-41bd-bf9f-948d10fcc6e6/dogrudan-temin-yontemiyle-alinan-makine-ve-techizatlarin-yaklasik-maliyetlerinin-belirlenmesinde-ve-muayene-kabul-komisyonu-gorevlendirmelerinde-mevzuata-uygun-davranilmamasi http://kamubis.com/decisions/SayistayFinding/b3b13d2a-1f82-4568-a9f2-23780e25d9ab/ihale-komisyonlarinda-muhasebe-ve-mali-islerden-sorumlu-bir-personelin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/96d50542-a034-4299-9094-cf8fdbffd295/ihale-hazirlik-surecinde-gerekli-ozenin-gosterilmemesi-sonucunda-ihalelerin-iptal-edilmesi http://kamubis.com/decisions/SayistayFinding/ae1f0875-afae-4352-86ca-28a1d4bf8117/insan-kaynaklari-yonetiminin-kamu-ic-kontrol-standartlari-tebligindeki-standardi-saglamamasi http://kamubis.com/decisions/SayistayFinding/c9c6445b-43a5-481f-9a74-9e7d6b3b2f71/mevzuata-aykiri-enstitu-mudur-yardimcisi-ve-yuksekokul-mudur-yardimcisi-atamalarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/a0efb5f8-5fbc-454f-a2da-e462f267c735/lisansi-olmayan-yazilimlarin-kullanilmasinin-engellenmemesi http://kamubis.com/decisions/SayistayFinding/18017146-5488-4f40-8265-b647621705a3/2547-sayili-yasa-hukumlerine-aykiri-olarak-vekalet-suresinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/a52e8368-5603-4f2b-abb7-7dfd6c15d165/universiteye-ait-ve-kullanimina-verilen-tahsisli-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a1c50cc2-ebb5-4158-b4b6-694f1fb62302/tasinir-mal-yonetmeliginin-yururluge-girmesinden-sonra-ayniyat-saymanligi-kadrolarinin-iptal-edilmemesi-ve-bu-kadrolara-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/97be5274-603e-473b-975f-badb9d9353ad/tasinir-kayit-yetkilisi-devir-teslimleri-sirasinda-hazirlanan-tutanaklarin-fiili-sayim-yapilmaksizin-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/a0b3e469-b72b-49ac-b9d7-890720e1e614/torbalida-bulunan-mermer-fabrikasinin-kiralama-isleminde-birden-fazla-eksiklik-ve-hatali-uygulama-bulunmasi http://kamubis.com/decisions/SayistayFinding/9c74cf0f-e5e0-4bad-9a5b-8636c94c40af/universitenin-mulkiyetinde-ve-universiteye-tahsisli-hazine-tasinmazlarinin-kiralama-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/daff80f1-88d9-43a2-80ad-a35e71ea0161/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/5720618a-a74d-4097-9c6d-b26fdf2b5d82/kisisel-verileri-korunmasi-kanununun-gereklerini-yerine-getirecek-kurumsal-altyapinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/9a93522e-ad5d-40ba-840d-836386a8e9e1/faaliyet-raporunda-oneri-ve-tedbirlerin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ce09c4df-a0b9-4269-9d2f-5edf35efc5ab/tasinmaz-kiralarinin-tahsilatlarinin-gec-yapilmasi-ve-bazi http://kamubis.com/decisions/SayistayFinding/e81de455-87b6-4824-847a-55b9b9b10bc3/universite-kooperatifinin-ana-sozlesmesinde-yer-alan-amaclari-dogrultusunda-faaliyet-gostermemesi http://kamubis.com/decisions/SayistayFinding/2e4c0389-cdec-4f8d-bec0-0e386202ac16/universite-kooperatifine-kiralanan-yerler-ile-ilgili-universite-alacaklarinin-takip-edilmemesi-ve-universitede-bazi-gorevlilerin-kooperatif-uzerinden-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/5ed3efd2-ff3b-40b5-a1cd-e0a8f5ecd742/lisansustu-egitim-maksadiyla-baska-universitelerde-gorevlendirilen-arastirma-gorevlilerinden-alinan-kefalet-senetlerinin-hazine-ve-maliye-bakanliginca-belirlenen-kriterlere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/125d72a4-d9a7-4828-8632-8c3013ed7956/yok-tarafindan-oyp-kapsaminda-gonderilen-desteklerden-artan-kismin-yoke-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/693fd985-9441-4b83-8d4e-3cae669a93ad/dokuz-eylul-universitesi-surekli-egitim-merkezi-desem-ile-egitim http://kamubis.com/decisions/SayistayFinding/b30f544f-6b23-43aa-9faa-478b8a230850/surekli-egitim-merkezinin-egitim-hizmet-alimi-yaptigi-firmalarinkisilerin-bakanlik-tarafindan-yetkilendirilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/e1fd0ed4-e66a-406b-b660-f52d2313f167/surekli-egitim-merkezinin-dogrudan-temin-yoluyla-disaridan-egitim http://kamubis.com/decisions/SayistayFinding/57107b44-c57c-4753-bfab-68ec1809bec3/proje-yurutucusu-tarafindan-duzenlenmesi-gereken-ara-raporlari http://kamubis.com/decisions/SayistayFinding/6df59fbc-3b70-4e9a-a365-136431af2d57/proje-kapsaminda-alinan-tasinirlarin-proje-bitiminde-proje http://kamubis.com/decisions/SayistayFinding/7115931f-2450-44e5-8cf3-13c1686886a7/ogrenci-ve-personel-yasam-merkezi-otopark-isletmeciligi-isinde-tespit-edilen-eksiklikler http://kamubis.com/decisions/SayistayFinding/f7dc2883-9a1f-4bd6-94a8-60a2219ebebb/tamamina-amortisman-ayrilmis-olan-bilgisayar-yazilimlari-icin-yapilan-harcamalarin-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/abe7789b-873e-4eae-a8c5-078e86de1564/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f3df282e-0f8c-45ae-8681-be98f933f22b/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/757f3547-cb66-48ae-bddd-066d3e0f264f/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/ca8d64d3-7827-4a43-a536-bbb6306108a8/iptal-edilen-bilimsel-arastirma-projeleri-ile-ilgili-olarak-yonergede-yer-alan-yaptirimlarin-yeterli-olmamasi http://kamubis.com/decisions/SayistayFinding/2d9ea424-408c-42d2-a00a-19377fd4c16d/bilimsel-arastirma-projelerinin-mevzuatta-ongorulen-surede-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/408ab604-c236-4c3d-9105-a546c89a16bd/izmir-saglik-teknolojileri-gelistirici-ve-hizlandiricisi-bioizmir-projesinin-teklifi-hazirlanirken-gerekli-dikkat-ve-ozenin-gosterilmemesi-nedeniyle-projeden-beklenen-faydanin-elde-edilememesi http://kamubis.com/decisions/SayistayFinding/eb9e9a05-59e7-4411-8e56-864b83aba96b/hazinenin-ozel-mulkiyetinde-bulunan-arazinin-depark-a.s.nin-kullanimina-tahsis-edilirken-gerekli-izinlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3ed9cc23-9ae0-47fa-aad2-865684acce36/depark-a.s.-tarafindan-yaptirilan-binaya-ait-sozlesmede-bulunmayan-ve-yuklenici-lehine-olan-islemler-tesis-edilmesi-ve-yuklenicinin-edimini-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/2e8f9cd3-d123-464d-bc5c-71199787e27b/irat-kaydedilecek-teminat-mektuplarinin-nazim-hesap-kullanilmadan-muhasebe-kaydinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/15cf12f0-4a8a-4162-bb95-264e47a77e20/dokuz-eylul-teknoloji-bolgesi-depark-a.s.ye-tahsis-edilen-araziler-ile-binanin-universitenin-mali-tablolarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/14d2aeb5-1be2-4f46-89e3-0c0c37008e65/kentsel-donusum-projesi-konut-sozlesmesinde-ongorulmemesine-ragmen-kira-yardimi-odenmesi-ve-kira-yardim-suresinin-asilmasi http://kamubis.com/decisions/SayistayFinding/480efc64-1898-47cf-9fe8-35642fc0ae73/tarihi-ve-sanat-degeri-olan-tasinirlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/52bbad79-e7bb-4974-8d60-7bc006a76f53/uzun-vadeli-alacaklardan-vadesi-bir-yilin-altina-inenlerin-kisa-vadeli-hesaplara-aktarilmadan-dogrudan-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/c7491f19-cc86-42cb-9f1d-679141d2ccfb/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7ab87b0e-e7b0-4f7b-9e8f-af29d861f875/oyp-kapsaminda-baska-bir-universitede-egitim-ogretim-yapmak-uzere-gonderilen-arastirma-gorevlilerinden-alinan-kefalet-senetlerinin-muhasebe-kayitlarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e81f40ab-4241-4dbf-a520-4e3cc210b4b3/surekli-egitim-merkezi-tarafindan-verilmesi-mumkun-olan-egitimlerin-hizmet-alimi-yapilarak-disaridan-temin-edilmesi-yoluyla-isletmenin-gelir-kaybina-ugratilmasi-alim-surecinde-hatalarin-mevcut-olmasi-ve-odeme-evrakina-baglanan-belgelerin-duzenlenmesinde-gerekli-dikkat-ve-ozenin-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/c55f9e81-34b3-4fe1-b2b7-46ce17d74828/surekli-egitim-merkezinin-faaliyetlerinde-kamu-gelirinin-firmalara-birakilmasi http://kamubis.com/decisions/SayistayFinding/7b54de67-c197-470b-b2e0-eb3fb08e9f52/isletme-bunyesinde-kullanilan-pos-cihazlari-icin-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d105f87a-d36b-43bc-bcd1-d8f95e63df9c/ihalelerde-yaklasik-maliyetin-gercekci-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/c8fa9f4e-e516-4247-b867-443dbfee10a8/ic-kontrol-sistemine-doner-sermaye-isletmesinin-dahil-edilmemesi-ve-doner-sermaye-isletmesinde-ic-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/78d4ae8d-1134-438b-b515-d9a1c138dc8a/doner-sermaye-isletmelerinde-usul-ve-esaslara-uygun-on-mali-kontrol-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c1ab1c92-4a32-4e6a-9ed3-4ced87fe38aa/arastirma-ve-uygulama-hastanelerinin-gelirlerinin-giderlerini-karsilayamamasi-ve-mali-yapilarinin-bozulmasi http://kamubis.com/decisions/SayistayFinding/70181d7d-be97-487c-b121-18963b7f563d/surekli-egitim-merkezi-alacaklarinin-muhasebe-kayitlarinin-yapilmamasi-ve-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/85645625-fac6-4f91-bb34-b091c0970e0c/alinan-siparis-avanslarinin-donem-sonunda-gelir-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/19c52551-3483-4093-ae0a-0a516d89ec59/kredi-kartlariyla-yapilan-tahsilatlarin-iade-islemlerinin-610-satistan-iadeler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cf50caa9-b0c5-4f3b-8bb3-17d002600272/dava-konusu-ticari-alacaklarin-muhasebe-kayitlarinin-yapilmamasi-ve-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c1402ded-77a9-4106-bd14-a9742b4d29c5/deu-saglik-hizmetleri-doner-sermaye-isletmesinin-muhasebe-islemlerinde-kullanilan-otomasyon-sistemlerinin-birbiri-ile-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/bdbcd60f-4d97-4703-993c-3d58e6ef2741/prim-borcu-olanlara-sunulan-saglik-hizmetlerinin-sosyal-guvenlik-kurumuna-fatura-edilememesi http://kamubis.com/decisions/SayistayFinding/bc43ed5e-7b70-47fe-92d5-465a8dc4f9fc/hizmet-alimi-suretiyle-gerceklestirilen-tasit-kiralamalarinda-yerli-muhteva-orani-ve-motor-hacmi-sinirlamasina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2128c2df-f72e-47c5-bb02-28ac50cc5c01/doner-sermaye-isletmesi-icin-ayri-bir-saymanlik-kurulmamasi http://kamubis.com/decisions/SayistayFinding/9a50d3de-9b22-4d2c-97b8-5d7025f902e2/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/60e9a653-62f9-47c3-955e-3caa9685de8d/personelden-alacaklar-hesabina-kaydedilen-bazi-alacaklarin-tahsil-edilmemesi-ve-faiz-isletilmemesi http://kamubis.com/decisions/SayistayFinding/491e81f8-6088-4400-9124-78248acb19ab/kredi-karti-ile-yapilan-tahsilatlarin-banka-hesabina-gec-aktarilmasi http://kamubis.com/decisions/SayistayFinding/5bd05542-8cbe-464e-973f-33bc50345bb7/bilisim-varliklari-uzerinde-gerceklestirilecek-degisikliklerin-yonetimiyle-ilgili-kural-ve-uygulamalarin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/03f9ed13-36b0-4336-9534-950662dbac68/bilisim-sistemlerinin-surekliligini-guvence-altina-alacak-kontrollerin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/067c44f7-23a3-416c-890d-9c45fe26cecd/dis-tedarikle-yurutulen-bilisim-hizmetlerine-iliskin-sozlesmelerin-bilgi-guvenligi-yonunden-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/0d0b0743-4b9c-4c8a-8d69-5cd9548c3519/bilisim-sistemleri-yonetisim-kontrollerinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/75251576-e6f8-469e-b10c-8c3b02b721ad/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/91cb06cc-611d-4401-bd27-21151d257a6a/universite-tasinmazi-uzerinde-irtifak-hakkinin-mevzuata-uygun-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/8591d6da-bf90-4006-8aad-f84ff6f7f488/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/19baf994-7c09-4ad8-8aef-2f583f839628/universite-bunyesindeki-muzede-bulunan-tasinirlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7cb097f1-efd7-44eb-9249-281c2e5ef1fc/tasinirlarin-ilgili-hesaplara-kaydedilmeden-kayitlardan-dusulmesi http://kamubis.com/decisions/SayistayFinding/fadc74c2-33a9-416e-8fa0-e9a86f854d34/tahsisi-kaldirilan-tasinmazin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/c8633db5-53f8-4758-9c19-7c112a637345/mevduat-faiz-gelirlerine-iliskin-vergi-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/78c0a0d7-19b3-4d2b-be91-8dd658212855/doviz-varliklarinin-ilgili-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9e83dd6d-9beb-47e2-b5f2-ed9b09bb34ea/banka-kredi-kartlarindan-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d609c3c8-c5e2-40bd-a3bf-7a142a5445af/binalar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b46f8aca-8e6c-4b9e-90b6-08c14c3b6534/sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b4bd95e3-9443-44a9-8011-de5c70fcdca0/universite-bunyesindeki-bazi-birimlerin-ogrencisi-olmamasi-sebebiyle-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/9c61d73b-1726-4ad2-aacd-68a722dcf913/ic-kontrol-sistemi-yapilandirma-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/66134a86-b3ec-45fe-a0e5-3400da71337d/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-ilgili-birikmis-amortismanlar-hesabi-kayitlarinin-dogru-olmamasi http://kamubis.com/decisions/SayistayFinding/767ecd7c-62c4-4df3-8401-a42d9a50e80c/kamu-idaresinin-stratejik-planinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ed51e490-3038-4397-9cdf-23e2e2ad418d/universiteye-ait-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/23011d53-1795-4c9c-a292-11609463cb6f/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-primleri-ve-faturali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/97558f90-af82-49b0-9341-50aa295f75f8/doner-sermaye-ek-odemelerinde-gerekli-kontrol-mekanizmalarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/4c92582f-fcd3-4474-abb0-11d69d519938/yasam-boyu-egitim-merkezinde-uzaktan-egitim-yontemiyle-egitim-hizmeti-sunulmasi http://kamubis.com/decisions/SayistayFinding/e1939e65-2106-42b2-a047-ff9201666a9c/yetki-ve-imza-devri-yonergesinde-tanimli-olmayan-koordinator-ve-koordinator-yardimcilari-atanmasi-ve-bunlara-idari-gorevler-verilmesi http://kamubis.com/decisions/SayistayFinding/1f0fa8b5-445c-486b-a73f-976afac34ab2/sponsorluk-sozlesmesi-ile-elde-edilen-gelirin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/46143b19-bacc-425f-abfe-2d540ebe2a88/supheli-ticari-alacaklar-hesaplarinin-kullanilmamasi-ve-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/44280468-b791-4942-8fd6-ffbe47cd1a8a/kurum-bunyesinde-calisan-surekli-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3876fb5e-49e5-442d-8b8f-a9db372dcbcc/universite-bunyesindeki-birimin-ogrencisi-olmamasi-sebebiyle-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/439fd737-fbbd-40f5-8c00-dfd00fbdaf58/pesin-tahsil-edilen-kira-gelirlerinde-donem-ayirici-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/cbf9f382-a3a5-4adc-8299-52534400742b/kurumun-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ca7c4873-374c-412e-8f7a-8855129852dc/isletme-birimlerinde-denetim-ve-kontrolun-yeterli-duzeyde-olmamasi http://kamubis.com/decisions/SayistayFinding/25111d91-e688-4b60-b151-2557fb8c929c/mali-yonetim-ve-ic-kontrol-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6a14c603-fb20-4bc3-8678-430171da6a70/toplam-personel-giderleri-yasal-sinirin-ustunde-olmasina-ragmen-yeni-personel-aliminda-ilgili-bakanliktan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b98eb4a2-ed79-4aff-bb09-bbb9c8232036/mali-tablolarda-tasinir-mal-hesaplarindaki-degerler-ile-idare-tasinir-mal-yonetim-hesabi-icmal-cetvellerindeki-degerlerin-tutarsiz-olmasi http://kamubis.com/decisions/SayistayFinding/8d0c12b9-7811-4896-ba69-4acaed7817f8/muhasebe-hatalarinin-duzeltilmesinde-ilgili-yonetmelik-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/78b1144c-2287-4e2d-bd33-621cee940a13/kidem-tazminati-karsiligi-hesaplarinin-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/856f39a1-d316-4a81-bbb2-9b09aa289b36/doner-sermaye-isletmesinin-ic-kontrol-sistemine-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/749e00da-ab7b-47c2-9e3d-0a2520854f7e/tasinmaz-kira-alacaklarinin-universite-tarafindan-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a3e5df5b-8df2-4eba-81fe-5b1c7b89e5ac/2012-yilinda-yapimi-tamamlanarak-kesin-kabulu-yapilan-kutuphane-insaatinin-kullanim-asamasinda-riskli-bina-olarak-degerlendirilmesi-nedeniyle-kullanim-disi-kalmasi http://kamubis.com/decisions/SayistayFinding/87cc4731-b1a7-4fdf-a692-7f5c29a91859/gecici-kabul-islemleri-tamamlanan-yapim-islerinin-maddi-duran-varlik-hesaplarina-alinarak-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/30d7e2e1-faf8-427f-ae1f-6709a9432715/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/ef0c73f3-2869-4782-8534-50af2fdeb049/idarenin-personel-istihdaminda-kamu-idarelerinde-belirli-oranlarda-ozel-nitelikli-personel-istihdam-edilmesini-duzenleyen-mevzuat-hukumlerinin-gereklerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f4432a82-af75-4fd1-b061-8887a43698ff/haber-ajansindan-haber-yayin-hizmeti-alinmasi http://kamubis.com/decisions/SayistayFinding/22249352-b2c9-4d29-b477-3109412b5ddd/universitede-kadrosu-olmayan-makamlara-tedviren-gorevlendirmeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/95b821a5-c351-44a0-8d22-a8635473c5a7/performans-programindaki-bazi-gostergelerin-performans-hedefleriyle-ilgili-ve-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/5b12f38a-c1ae-489b-b771-5e5c06f2eeaa/stratejik-plandaki-bazi-performans-gostergelerinin-ilgililik-olculebilirlik-ve-iyi-tanimlanma-kriterlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/cd2d195f-549e-4bcf-be7a-fa3e0c16a86e/doner-sermaye-isletmesinin-ic-kontrol-sisteminin-olmamasi http://kamubis.com/decisions/SayistayFinding/ceb25549-1072-405d-8e21-7bbcfadbada2/bartin-universitesi-ile-cankiri-karatekin-universitesi-arasinda-yapilmis-olan-protokole-iliskin-tespitler http://kamubis.com/decisions/SayistayFinding/a6a91a41-2c22-43db-9497-3542208e3037/bazi-bilimsel-arastirma-projelerinde-ara-rapor-sunulmamasi http://kamubis.com/decisions/SayistayFinding/b478a30d-89c9-4396-b8e8-8b5bcc7a1ded/ic-kontrol-sisteminin-isleyisinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/72befe5e-4bf8-4d47-b0e9-0d32adfcada0/tasinir-islemlerinde-bazi-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c34709d6-d893-456c-ad2f-c3c5aa5f96e2/teknoloji-transfer-ofisine-yatirilan-sermaye-tutarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/7877a685-c06a-4ecc-af92-500acbdf7bb2/mevzuati-geregince-tahakkuk-ettirilen-alacaklardan-takibe-alinan-tutarlarin-gelirlerden-takipli-alacaklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/5774883b-5638-481e-9c3c-b7f0341fe43b/ic-kontrol-sistemi-yapilandirma-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/6d84d7e1-5823-45e5-979f-7fd5af6940b9/universitenin-sosyal-guvenlik-kurumuna-olan-odenmemis-borclarinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/66873fc3-0d41-4101-b0a7-c89e3ae3b486/doner-sermaye-isletmesinin-tip-fakultesi-arastirma-ve-uygulama-merkezi-biriminden-kaynaklanan-yapisal-mali-ve-finansal-surdurulebilirlik-sorunu-bulunmasi http://kamubis.com/decisions/SayistayFinding/31502437-7bf8-4403-8e1d-24b27b60d94e/pazarlik-usulu-veya-dogrudan-teminlerde-yuzde-onluk-limitin-kamu-butunlesik-yonetim-sisteminde-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/6f1f9320-b205-4a59-ade6-63a1fb14b5c7/doner-sermaye-birimi-ile-universite-daire-baskanligi-arasinda-gorev-cakismasi-bulunmasi http://kamubis.com/decisions/SayistayFinding/a8e73132-ea0e-4669-ace3-c8f509d9d309/yabanci-uyruklu-ogrenci-kabul-sinavina-ait-sinav-ucreti-gelirlerinin-ozel-butce-yerine-dis-iliskiler-ofisi-koordinatorlugu-doner-sermayesi-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/6d8c7db6-083c-4679-848e-438985d9acd3/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/83d28330-58b5-4379-9dc2-157bb4b2822c/belediye-personelinin-diger-kamu-kurum-ve-kuruluslarinda-uzun-sureli-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/78fe8cae-031b-40ae-a249-f53e2d2f2207/bazi-maktu-vergi-ve-harc-tarifelerinin-uygulanmasinda-ve-yeniden-belirlenmesinde-mevzuatta-belirtilen-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ef382121-a504-4509-aac4-19ca67458758/ic-kontrol-sistemi-yapilandirma-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/810baf1a-0130-4829-b4af-3eb87b1030db/universiteye-tahsisli-tasinmazin-kiralanmasinda-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/354c0c55-d681-4f32-8c73-3616d5ea948d/gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ebf4dbbb-8e11-4fa3-82b2-796d371c5bc4/universitenin-sosyal-guvenlik-kurumuna-olan-odenmemis-borclarinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/db42025f-7533-4070-988b-86e6a4572b8a/doner-sermaye-isletme-birimleri-arasinda-gelir-transferi-yapilmasi-ve-mali-tabloda-fazlaliga-neden-olmasi http://kamubis.com/decisions/SayistayFinding/e73f188c-0d3d-458a-9ba6-cbd6e991575e/faaliyette-bulunmayan-doner-sermaye-isletmelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a123f032-4ade-4289-a429-3dbd2b954947/indirilecek-kdv-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/85e5b5ca-9702-4969-a0ec-ef89a4f31bd8/devreden-katma-deger-vergisi-miktarlarinin-birimlerin-mali-kapasitelerine-gore-tahsili-mumkun-olmayan-buyukluklere-ulasmasi http://kamubis.com/decisions/SayistayFinding/62d974d3-2ca1-4c16-9aba-8fc7aa1e1a55/ilk-madde-ve-malzeme-hesabinda-izlenen-tuketim-malzemelerinin-cikis-kayitlarinin-duzenli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8de5ab18-0b64-4035-a75c-ff3ed9c16e94/bazi-tasinirlarin-mali-yil-sonunda-universite-tasinir-sistemine http://kamubis.com/decisions/SayistayFinding/735542cd-dfb7-42e9-9c52-79a048bd4639/satinalinan-bilgisayar-yazilimlari-tutarlarinin-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/628c7752-dcf0-4621-b4c4-95718f99ef65/bilancoda-yer-alan-yatirim-tutarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/af4cd32f-ad78-4897-aa6e-f45b902ce9a1/ata-teknokente-ozel-butce-ile-iliskilendirilmeksizin-dogrudan-doner-sermaye-hesabindan-sermaye-aktarimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/3041c21b-8681-4e9c-ad03-26b740627f86/maddi-duran-varliklara-iliskin-avanslarin-259-verilen-avanslar http://kamubis.com/decisions/SayistayFinding/2692f9d3-0c01-4c18-8787-f0b5b8e1d220/kazi-bedellerine-iliskin-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-tutarlarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/67ae27ac-0c3c-4752-884a-e391b08221b4/kurumun-gelir-getirici-faaliyet-ve-ihaleleri-icin-on-mali-kontrol-sureclerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e22d0ced-081e-42f8-918e-2df4f1c2e42b/yapim-isinde-ihtiyac-duyulmayan-malzemenin-hak-ediste-yeni-fiyat-yapilarak-ayni-yukleniciden-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/37e57407-e872-4e64-84f8-39032cc07b7f/universite-ogrencilerine-yonelik-tasima-hizmeti-alimi-isinin-ihale-ve-uygulanmasinda-hatali-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/27fc4de4-932b-4925-93ee-04d214677dcd/sinav-ucretlerinin-doner-sermaye-butcesine-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/650502a3-0a9b-4239-b089-8d23517e0c75/mal-ve-hizmet-alimlarinda-kamu-ihale-kanununa-uyulmamasi-ile-bazi-alimlarin-teslim-ve-belgelerinde-hata-yapilmasi http://kamubis.com/decisions/SayistayFinding/19f178d1-278f-4d43-b96e-2594cca628d1/kisilerden-alacaklar-hesabinda-kayitli-tutarlarin-tahsil-islemlerinin-sorunlu-olmasi-ve-zamanasimi-suresini-asan-alacaklar-hakkinda-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4c3bbd3d-11ee-4e64-82b3-f12ab329c2de/gecici-olarak-sozlesmeyle-calistirilan-usta-ogreticilerin-kurumlarindan-izin-alinmamasi-ve-sgk-primi-odenmesi-gerekenlerin-primlerinin-odenmemesi http://kamubis.com/decisions/SayistayFinding/1ad350d5-5ab9-4783-aefc-ef267b01e8c3/ek-ders-odeme-sureclerinin-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/86064e8d-94b8-4c35-9984-0541ef2197af/bazi-gayrimenkul-kiralamalarinda-elde-edilen-kira-gelirinin-kurum-tablolarinda-yer-almamasi-ve-ihale-dokumaninda-celiskili-hususlara-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/13d09bad-b1a6-4440-bf58-0ad20587ffcb/ankara-universitesinde-yapim-islerinin-cogunlukla-birim-fiyat-esasi-ve-pazarlik-usuluyle-ihaleye-cikarilmasi-ile-bu-ihalelerin-tamamina-yakininda-is-artisi-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/536493e5-c4a1-400b-a5e3-40efd08f0974/ankara-universitesi-tip-fakultesi-hastanelerinde-calisan-sozlesmeli-personele-ek-odemenin-universite-butcesinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/a5913a86-5835-480c-9736-81c0964c9c74/meyve-ve-sebze-halinde-faaliyette-bulunmayan-veya-teminatini-yatirmayan-isyerleri-icin-ongorulen-mueyyidelerin-uygulanmamasi-ve-teminat-tutarlarinin-suresi-icinde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/8d3a218d-245a-4a54-b7cb-6a3132901110/evsel-kati-atik-hizmetlerine-iliskin-ucret-tarifesinin-belirlenmemesi-ve-bu-ucretlerin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a09f3fbc-4f55-45f2-a999-2b6a78113af9/ankara-universitesi-tasinmazlarinda-cins-tashihi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8a763691-4358-4e21-af35-335a5a7b325c/tasinir-islemlerinin-mevzuata-uygun-olarak-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/46d20d6b-dc21-4543-89a7-2f2d3dd7e5b3/butce-emanetleri-hesabinda-gecmis-yillardan-kaydi-yapilip-odenmeyen-tutarlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a8942f3f-82ed-45f6-9dd1-f06be8f8a796/bir-bankayla-yapilan-sponsorluk-sozlesmesi-karsiliginda-elde-edilen-kaynagin-muhasebe-kayitlarinin-yapilmamasi-ve-satin-alinan-bazi-dayanikli-tasinir-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4cd56b9b-9b4e-4443-9410-b587abc7772b/dil-ve-tarih-cografya-fakultesinde-bulunan-nadir-eserler-ve-diger-kiymetli-tasinirlarin-kayit-altina-alinma-islemlerinin-tamamlanmamasi-ve-bazi-kitaplarin-kbsden-dusulmesi http://kamubis.com/decisions/SayistayFinding/b2446480-a572-4e11-bb65-69817fe1d7d7/universitenin-teknokent-sirketindeki-sermaye-payinin-mali-tablolarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/cbb38f8e-809b-4df7-b43e-e2e8e7075ead/dogrudan-temin-ve-pazarlikla-yapilan-harcamalarin-yillik-toplaminin-butce-odeneklerinin-10unu-asmasina-ragmen-gerekli-izinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/bd8b409b-f53a-4a0a-90e1-083b62e10a6f/doner-sermaye-isletme-mudurlugunun-mali-durumu-ile-ilgili-tespitler http://kamubis.com/decisions/SayistayFinding/df5a597e-856f-4d25-914d-73b740530ead/son-bes-yil-sayistay-raporlarinda-bulgu-konusu-olmasina-ragmen-ticari-alacaklar-ve-supheli-ticari-alacak-kayitlariyla-ilgili-sorunlarin-cozulememesi http://kamubis.com/decisions/SayistayFinding/a693039f-c374-4452-ba3c-4e313076a661/teknokent-payi-icin-hatali-muhasebe-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1b312385-1771-45b4-8c49-4617e4efb7a7/tasinmaz-kiralamalarinin-mevzuata-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/140ea1dc-cd7a-404b-82ad-a9c88d64e6e0/universite-bilisim-sistemlerinin-mevzuata-uygun-olarak-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/13c4db4f-965d-4dac-9e36-21f1c0d2b59a/muhasebe-biriminde-vadesi-gecmis-teminat-mektuplari-bulunmasi http://kamubis.com/decisions/SayistayFinding/9cf978d0-3e25-4276-b3c6-3e7e50180774/bilimsel-arastirma-projeleri-kapsaminda-verilmesi-gereken-ara-ve-sonuc-raporlarinin-zamaninda-verilmemesi http://kamubis.com/decisions/SayistayFinding/fc324a88-d662-4a1a-a405-a3e4a0eaf869/bilimsel-arastirma-proje-koordinatorlugunun-5018-sayili-kanunun-ongordugu-yapi-icerisinde-yer-almamasi http://kamubis.com/decisions/SayistayFinding/f9dde4e6-c17f-4b81-b794-df87ea677513/universiteye-tahsisli-hazine-tasinmazinin-ticari-amacla-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/955ba252-c084-477d-a009-58da30a56de1/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/bb38adeb-dec0-4ae7-8926-4be5f2a8fd4d/tibbi-atik-sterilizasyon-tesisi-kurularak-toplama-ve-isletmecilik-isinde-sartname-ve-sozlesmeye-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/b9530af0-b73b-4841-b434-17f987551bd9/kullanilma-ozelligini-kaybeden-araclarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/66e3cc91-74aa-477b-a2dc-7a2995d47a52/vadesi-bir-yilin-altina-dusen-kidem-tazminati-karsiliklarina-iliskin-gerekli-muhasebe-aktarimlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/277e3644-6163-4df1-8861-85844f5cbf38/universite-iktisadi-isletmesi-sermayesinin-universite-ozel-butce-bilancosunda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/64d76636-ea6a-4658-b119-b8a82c81e8bb/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7586ea19-0eca-42cb-a50e-695489e9e3cf/doner-sermaye-isletmesinin-odenmis-sermaye-tutarinin-universite-mali-tablolarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1e74d0da-20fb-4da4-8170-f0ad85a0a046/kamu-idaresinin-hissedari-oldugu-sirkete-odedigi-sermaye-payinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/9e584ae7-d08b-4752-bb89-2b76d2789344/bilancoda-takipteki-kira-alacaklarinin-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/dee01242-b4ed-4a51-a62b-877b09af6272/dernegin-kamu-binasinda-faaliyet-gostererek-bagis-toplamasi http://kamubis.com/decisions/SayistayFinding/80584a57-368b-48b4-9a5a-1264a20386eb/gecici-kabulu-yapilan-islemlere-ait-tutarlarin-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/90037baf-0990-40b1-9381-ce644b20e3f5/doner-sermaye-muhasebe-bilisim-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/5a9e6cd5-b6a0-4d4c-a9f3-3261265b47a3/vadeli-mevduat-faiz-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1d4a9cc7-f4ff-4969-9b10-0407b76d0d29/uygulama-ve-arastirma-merkezi-tarafindan-egitim-hizmeti-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/398d2221-cecb-425a-ba84-b1b9a9de3d72/teknoloji-transfer-ofisi-anonim-sirketine-aktarilan-sermaye-payi-icin-hatali-muhasebe-hesabi-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e5a5f10f-c610-46c6-9e04-85f758881b18/alinan-danismanlik-hizmetinin-sureklilik-arz-etmesi http://kamubis.com/decisions/SayistayFinding/d0ec515b-b1cd-47df-b7d2-de5ff7a52581/ic-denetime-yonelik-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6803bfcf-517f-4419-910c-213ad6aa5a24/tarihi-degeri-olan-tasinirlarin-kayda-alinmamasi-uygun-ortamda-muhafaza-edilmemesi http://kamubis.com/decisions/SayistayFinding/75c58f88-4962-4b74-ab98-05723fdf6d2e/ilk-madde-ve-malzemeler-hesabinda-bulunan-stoklarin-tuketim-kayitlarinin-toplu-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/c31f6140-bc07-4268-9705-f1b8f33ba18f/tasinmaz-kayitlarinin-mevzuata-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d1791cba-2752-4241-bab9-525775ce54b0/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/48ebdd9a-3641-49e0-8e1b-e3588e713fbc/universitede-calisan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/c7796b6e-159d-41e6-8a50-42f439a45995/maddi-duran-varliklara-yonelik-deger-artirici-nitelikteki-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/efc80f2b-af15-456c-99d9-c1b9b565de37/tasinirlarin-takibi-muhafazasi-ve-kontrolunde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/189b886e-6c94-4078-9810-3432264fd3f8/belediyenin-sundugu-ucrete-tabi-mal-ve-hizmetler-icin-belediye-personeline-farkli-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/285c5c42-74a2-4920-a121-304cc9d7f0af/kiraya-verilen-veya-irtifak-hakki-tesis-edilen-tasinmazlar-ile-bu-tasinmazlardan-elde-edilen-gelirlerin-tamaminin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b8db368a-8503-4d07-b38f-1c80dbdb8b52/yap-islet-devret-kapsaminda-bulunan-tasinmazlara-iliskin-muhasebe-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/05b650c3-f86c-459a-a5aa-94b4a6d52875/kamu-idaresine-ait-tasinmazlarin-muhasebe-sistemi-icerisinde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f867c651-8b04-493a-b107-ee35b56c8617/ic-kontrol-sisteminin-yapilandirilmasi-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/60ea927d-5475-4670-89d0-3785e6913877/yili-icerisinde-kullanilamayan-odeneklerin-yil-sonunda-butce-emanetleri-hesabina-alinmasi http://kamubis.com/decisions/SayistayFinding/b5665456-09da-4980-9fce-dee68efefeec/gayrimaddi-hak-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/e09a804e-f9b2-4359-bdee-1190d512d071/gecici-kabul-islemleri-yapilan-yatirimlara-iliskin-tutarlarin-ilgili-maddi-duran-varliklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f3b74417-3f96-4c38-b75a-f4d89f8e26da/ic-kontrol-sistemi-yapilandirma-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/9e783491-aa13-4cd3-bac4-1433dad95fb3/yurt-disindan-ogrenci-kabulunde-sinav-hizmeti-verilmedigi-halde-sinav-degerlendirme-ucreti-alinmasi http://kamubis.com/decisions/SayistayFinding/1d409063-adb0-404d-bb04-b81f543d3ee2/bilimsel-arastirma-projeleri-butcesinden-merkez-ve-bolum-ihtiyaclarinin-karsilanmasi http://kamubis.com/decisions/SayistayFinding/6b411c5d-b388-401b-aa8d-686835a96f60/amortisman-ayirma-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/776eb699-c168-448e-9ce2-d91b52782aca/ic-kontrol-sisteminin-isleyisinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/951574f2-4e2f-4411-bdbb-6848a7ec100e/dis-destekli-bilimsel-arastirma-projelerindeki-tasinir-islemlerinin-takibinin-tam-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bffc6b1b-1057-488c-ab84-a30ee3f1bbb0/bazi-derslerin-az-sayidaki-ogrencilerle-birden-fazla-subede-farkli-ogretim-elemanlarinca-gordurulmesi http://kamubis.com/decisions/SayistayFinding/8db5518d-c3c2-4519-ad59-e958d992f5fb/mevzuati-geregince-tahakkuk-ettirilen-alacaklardan-takibe-alinan-tutarlarin-gelirlerden-takipli-alacaklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/d4ed8f40-560a-4df9-903e-01f12d41c1a5/idari-para-cezalarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/247d3f6b-482a-481b-aeca-2d7b5ba9a9b9/depolara-konulmak-uzere-alinan-akaryakita-iliskin-tutarlarin-ilk-madde-ve-malzeme-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi-ve-sirketin-kurnakoy-deposundan-kullanilan-akaryakita-iliskin-saglikli-veri-elde-edilememesi http://kamubis.com/decisions/SayistayFinding/61b127a5-a980-4c4c-b64b-5ca69d52e1d9/alt-yuklenicinin-sosyal-guvenlik-kurumuna-olan-borcunun-sorgulanmamasi-ve-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b244d0bb-9486-4671-b582-9c3221aa2be1/doner-sermaye-isletmesine-yatirilan-sermaye-tutarinin-universite-bilancosunda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b812543b-fd5a-47c3-b6fd-0be06daeaa8b/akdeniz-universitesi-teknoloji-transfer-ofisi-a.s.ye-yatirilan-sermayenin-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/78ca75fc-62d8-404b-857a-7277c761e3d5/doner-sermaye-muhasebe-sisteminde-yasanan-sorunlar-ve-eksikliklerin-giderilmesi http://kamubis.com/decisions/SayistayFinding/147965b4-773a-463b-bb28-7ed30da1f0dc/arastirma-ve-uygulama-hastanesi-doner-sermaye-isletmesinin-gelirlerinin-giderleri-karsilayamamasi-ve-mali-yapisinin-bozulmasi http://kamubis.com/decisions/SayistayFinding/a35182bd-86f7-4faa-8e98-91bc5335b0e1/doner-sermaye-faaliyetleri-kapsaminda-uretilen-bazi-mal-ve-hizmetlerin-fiyatlandirilmasinda-cesitli-kisi-ve-kuruluslara-indirimli-fiyat-tarifesi-uygulanmasi http://kamubis.com/decisions/SayistayFinding/ad22c61e-4db0-4a41-8268-cb8bb73ff1cf/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/68dd0581-8304-4deb-8fd3-e28b398227ac/sozlesmelere-istinaden-girisilen-taahhutlerin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/047cd942-8f39-4fe5-b57b-ddbf2b99287e/sirketin-ticari-faaliyet-kapsamindaki-mal-ve-hizmetlerinin-sunumunda-belediye-ve-sirketlerin-calisanlarina-mevzuata-aykiri-olarak-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/6f07d31d-1af2-4e63-9d43-4aa6e7568cfa/bilimsel-arastirma-projelerinin-izlenmesinde-bilimsel-projeler-hesabi-ve-bilimsel-projeler-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4bfdc8ef-0744-49d9-b8a8-df7df1c78c3e/universitenin-sermaye-taahhudunun-sermaye-taahhutleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9a7e4855-bcd9-4339-8db0-3f444637d07c/isciler-icin-kidem-tazminati-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b9542d50-f1ae-41d3-960c-42317822fd28/universitenin-sosyal-guvenlik-kurumuna-olan-borclarinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/8db0178d-93d0-4c27-8994-de7e302ca0e0/kamu-ic-kontrol-standartlarina-uyum-eylem-planinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/155459df-ad49-408b-89c0-b63ed7da060d/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f8797f15-6c12-4568-aed6-032fde4e2e55/kurumun-mulkiyetinde-bulunan-tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/bead31d3-c5bc-4d8b-8612-e890f9969001/hazine-yardimlarina-iliskin-tahakkuk-kayitlarinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/9e4db29f-2e5c-45c1-a925-f0b802d64457/doviz-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/93540481-3f41-4cbb-8571-5acfc2a7e778/tasinir-islem-fislerinin-ve-tuketim-malzemeleri-cikis-raporlarinin-muhasebe-birimine-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/5f900acf-329a-4f0a-83ef-d005c66b81dd/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d65a19d6-c230-48ac-b197-2531e8e757f8/mevduat-faiz-gelirlerine-iliskin-tevkifat-tutarlarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/6afa32ee-f57c-488d-83d1-8cb6ded882a0/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f90f7dda-5a49-4b01-b811-2d05251afe93/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/463dfb06-358e-41d7-a039-d847d9425c53/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/a9d77cdf-644c-4761-87b9-5245a54259bc/faiz-gelirlerine-iliskin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7740d990-79b0-4e4c-bd22-f6633feb05de/takipteki-alacaklarin-muhasebe-sisteminde-yer-almamasi http://kamubis.com/decisions/SayistayFinding/44dcc83a-ed9e-48f8-bc54-77125e68d5df/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1e137ded-a063-4283-8833-863fe89a6f7e/sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/c2ff2451-35ed-4ef6-8230-087c12fec870/kisilerden-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d7605601-ee42-464a-a6ad-d3c8cab49736/kurumun-tasinmaz-kiralamalarina-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/24ac0033-9dfb-4bd5-86a3-ba1e72a0168d/personelin-kumulatif-gelir-vergisi-matrahini-takip-edebilecek-otomatik-bir-sistemin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/29144769-78c8-45c0-8a1e-5f8b1f33cff6/kismi-zamanli-sozlesmeli-personel-olarak-calistirilan-avukatlar-icin-sosyal-guvenlik-primlerinin-tam-ay-olarak-bildirilmesi-ve-yatirilmasi http://kamubis.com/decisions/SayistayFinding/133f6238-b808-4e64-9ca9-5eb6aee41b36/is-deneyim-belgesi-yeterli-olmayan-istekli-uzerine-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/b48449ca-8a88-4cba-aef9-84f77c2b0ec3/ihaleye-katilan-isteklilerin-verdigi-teminat-mektuplarinin-muhasebe http://kamubis.com/decisions/SayistayFinding/804bec5c-013f-4b72-8f8b-07b5b8de835e/doner-sermaye-isletmesi-ve-iktisadi-isletme-sermaye-paylarinin-muhasebede-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3633e086-e163-4c34-96f4-5be9bf295351/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/476472f8-d89f-41b0-801c-dd7765bd55d7/haklar-hesabina-kayitli-tutarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/5d5cafc5-9354-4fe0-ae5d-dc62fffbc3cf/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/12cacea8-a7e1-45b1-b834-8822f897f336/kamu-idaresi-adina-acilmis-bazi-banka-hesaplarinin-muhasebe-sistemi-disinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/ad5564a7-a390-4e24-8a72-f988d2e3276e/proje-ozel-hesabindaki-dovizler-icin-ay-sonlarinda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/76b54758-b919-428d-92e8-f5fb0d7d67d8/universite-mulkiyetinde-olup-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/eb251611-3cb9-4504-9d9a-417edc934a5e/tasinir-kayit-islemlerinin-yonetmelige-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/3a5be855-ad1f-4156-83d9-4f30d3a5381c/gecmis-yillarda-alinan-tasinirlardan-hic-kullanilmamis-ve-atil-halde-bekleyenlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/fb246d56-6df1-4687-ac94-fc5c102c652e/tubitak-kaynaklarindan-alinan-tuketim-malzemelerinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/1583097b-c0e5-4a6d-a47a-a8f431bfe774/proje-ozel-hesabindaki-dovizler-icin-ay-sonunda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9d8f42d6-4677-4efa-8dab-311b04f07817/islemleri-tamamlandigi-halde-mahsup-edilmeyen-akreditiflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/582b2d33-9857-45f0-9fd7-b7b034f3e56a/idari-para-cezalarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f7687a60-1f3a-4d58-b389-178601094421/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b554ce34-4b77-4f46-a8bb-98e7c9900fe6/gecici-kabul-islemleri-yapilan-yatirimlara-iliskin-tutarlarin-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/963d162a-919b-4048-bdf6-96f911d42321/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/4442eef7-6a21-44b1-ba1a-375c233d7747/ogretim-uyesi-kadrolarina-objektif-kriterlere-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/a6c5e2d5-dfb4-4162-bb66-c49778386f89/suresi-dolan-teminat-mektuplarinin-hesaplarda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/d119ab42-7b84-4c79-9703-f38bbff472db/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/880c39ae-b7f6-431c-8e5f-e14f96898fe7/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/21fec4ec-8032-4a16-827f-407a6718c8a4/belediyenin-ortagi-oldugu-sirketlerde-idareyi-temsil-eden-yonetim-kurulu-uyeliginin-usulune-uygun-olarak-belirlenmemesi-ve-yonetim-kurulu-uye-sayisinin-makul-seviyenin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/894f66a1-da84-4b09-90b9-df52da6982b0/hurdaya-ayirma-islemlerinde-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6e917393-012e-4137-8002-478982bbb636/mevzuatin-izin-vermedigi-muhasebe-birimleri-arasi-islemler-hesabi-ile-deger-hareketleri-sonuc-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/876c3229-07ed-456a-a7cd-ffdfa43bea36/bazi-tasinmazlarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/8d1156b8-d1e8-422c-9fbd-8f8c08e3ae9b/diger-kamu-idareleri-mulkiyetinde-olup-universiteye-tahsis-edilen-tasinmazlarin-mali-tablolarda-kayitli-degerlerinin-gercege-uygun-degerleriyle-yer-almamasi http://kamubis.com/decisions/SayistayFinding/faf06bf6-e788-4137-9af1-5fcad435be61/yasal-gerekcesi-olusmadan-4734-sayili-kanunun-21b-maddesi-ile-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/251b5836-f45a-4e32-adcc-2aa36fc3a8c5/ihale-dokumanlarinin-hazirlanmasi-ve-ihale-sureci-kaynakli-hususlar http://kamubis.com/decisions/SayistayFinding/cabaf258-b4c2-48fc-a571-9d68cecc8a77/idarece-yapilan-elektrik-dagitim-tesis-giderlerinin-ilgili-sirketten-talep-edilmemesi-ve-trafolarin-devredilmemesi http://kamubis.com/decisions/SayistayFinding/bc900c69-0790-422c-80c2-281e119052fa/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/496be12b-26a6-4eb3-bde5-97fbe8a913aa/isletme-hakkinin-devri-niteliginde-olan-tasinmazlara-iliskin-katma-deger-vergisinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/f141fff4-1a1a-495c-be22-8fa534bd65df/deniz-tasimaciligi-alanindaki-kullanim-haklarinin-devrine-iliskin-islerde-mevzuat-ve-sozlesme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/543b056e-020d-4850-85e4-712a742e4115/nadide-eserler-kutuphanesinde-bulunan-etnografik-ve-guzel-sanat-eserleri-ile-diger-kiymetli-tasinirlarin-buyuk-kisminin-kbs-tasinir-kaydinin-olmamasi http://kamubis.com/decisions/SayistayFinding/423f9028-a1fd-4e23-b4ad-fc97d03a1e1b/takipteki-alacaklarin-gelirlerden-takipli-alacaklar-hesabinda-kayitli-olmamasi http://kamubis.com/decisions/SayistayFinding/c6775726-1c4c-4edd-bc26-0f6696a6011b/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-bilancoda-olmasi-gerekenden-fazla-yer-almasi http://kamubis.com/decisions/SayistayFinding/e8e50d3c-91e9-46e2-8be4-3e65c42c40bf/gelecek-yillara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/612c1b8e-74d5-4ed7-a778-cf824bce9972/faiz-gelirlerine-iliskin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d81976af-713a-41c3-b3f4-7014e27b46c4/bilimsel-projeler-hesabi-ile-bilimsel-projeler-karsiligi-hesaplarindan-cikis-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d63f480d-20d8-4d21-8064-a76068a0d9b1/sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ee89befb-42d5-4eca-bc01-631d9c0316d3/proje-ozel-hesabi-ay-sonu-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/240237f2-9fbc-4643-9e46-e78bfd388d29/gelirlerden-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/056f66cd-b0e6-4080-ba5b-d8565764f757/doviz-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9befa206-268d-443c-8701-c511a42c77ac/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/74e7da96-6aab-41c2-9b8e-c2b698cd3de3/idarenin-mulkiyetindeki-luks-bir-sitede-bulunan-konutlarin-bos-tutulmasi-ve-bos-tutulan-konutlar-icin-idare-butcesinden-ortak-gider-maliyetlerine-katlanilmasi http://kamubis.com/decisions/SayistayFinding/9611a304-986f-4e7b-b4c9-bc194578a3f6/sozlesme-veya-protokolle-kiralananirtifak-hakki-tesis-edilen-veya-tahsis-edilen-tasinmazlarin-kullanimlarinin-sozlesmeprotokol-hukumlerine-gore-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/36c26c21-7a3a-4bdd-be96-4a4a9690b446/kamu-ihale-kurulunun-uygun-gorusu-alinmadan-kamu-ihale-kanununda-belirtilen-sinirin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/d74918c1-e983-4427-a981-64fec582f0f1/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/d9aac40b-7fda-4fc5-9d60-3a23c918b16e/bazi-personelin-tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/120d0db4-a1e5-476a-b20a-bc9e403813c8/doner-sermaye-tarafindan-uretilen-ve-satisi-yapilan-muhtelif-emtianin-varlik-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/4b85755f-8aa7-4420-904f-70988f2de15d/maddi-duran-varliklarin-yil-sonunda-ozel-butceye-devredilmemesi http://kamubis.com/decisions/SayistayFinding/9931bdd9-e64d-4aa1-a224-cbaf9406a079/intifa-hakki-sozlesmesine-aykiri-tasarrufta-bulunan-spor-kulubu-derneginin-intifa-hakkinin-iptal-edilmemesi http://kamubis.com/decisions/SayistayFinding/b0c52c89-a295-4b8f-98f0-d22b8737120a/belediyeye-ait-tasinmazlarin-tahsis-yapilabilecek-kamu-idareleri-arasinda-sayilmayan-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/f74b643f-5939-4ad5-9d29-7a546b199b6c/derneklerin-bakim-onarim-ve-mal-alimi-isleri-bedellerinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ed8e5759-87cc-4198-9f90-5eab241b34ec/isletmeyle-ilgili-olmayan-maddi-duran-varlik-yatirimina-iliskin-tutarin-yapilmakta-olan-yatirimlar-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/1d06fe0e-4a47-4807-ae0c-0c38f628299d/ozel-oda-ucretlerinin-belirlenmesinde-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/0c0e1afa-b7ee-4cf3-9def-53cd0e52e3f0/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b4e90a76-68a3-49e9-8547-6caa0852edd9/belli-bir-sureyi-gerektiren-dogrudan-temin-alimlari-icin-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/10addf24-dffe-4997-af94-eb81ac35c2c7/otomasyon-sistemine-iliskin-hizmet-alimi-tutarlarinin-haklar-hesabina-kayit-edilmemesi http://kamubis.com/decisions/SayistayFinding/d1450f4b-0e21-4470-836d-67443ee1d33b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/dbd236cd-834d-4a77-8488-b073abe503a6/rektor-yardimcilarinin-kanunla-belirlenen-sayidan-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/ff61137e-38e8-4925-ae90-20bdfe4a6a5b/nakden-alinan-sartli-bagis-ve-yardimlarin-yukumluluk-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/519340de-1911-4c48-95f5-cb24a5c84b30/harcama-birimleri-arasindaki-devir-islemlerinde-kullanilan-hesaplarin-bakiye-vererek-bilancoyu-etkilemesi http://kamubis.com/decisions/SayistayFinding/711a4cba-6371-49f1-85fd-af354df21739/personel-ogle-yemegi-islemlerine-ait-kayitlarin-universite-kayitlari-icinde-tutulmasi http://kamubis.com/decisions/SayistayFinding/99d84802-82b5-42ad-b6a2-9bc480806a2f/ihale-dokumanina-rekabeti-engelleyici-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/eaf4afd9-f140-4db8-bb4c-97ed201251a8/dogrudan-temin-ile-yapilan-bazi-mal-ve-hizmet-alimlarinda-mevzuatin-ongordugu-surece-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e5d5223a-012e-430b-9423-5b2f31caaddd/tasinirlarin-takibi-muhafazasi-ve-kontrolunde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/450f2369-5e7e-47ab-8894-bb849d4eb322/ilan-giderinin-yapilmakta-olan-yatirimlar-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9a6e5f02-f86c-48cf-96e4-f608e8bfadac/ihaleye-katilan-isteklilerin-verdigi-teminat-mektuplarinin-muhasebe-sisteminde-gorulmemesi http://kamubis.com/decisions/SayistayFinding/5304ad7d-b87c-4ed3-8f0f-e98638e6d3af/universite-tarafindan-duzenlenen-konkordato-komiserligi-egitiminde-verilen-sertifikanin-uygulamada-yetkili-olma-sartini-tasimamasi http://kamubis.com/decisions/SayistayFinding/b214b8b6-0d11-4d49-b196-daeb71c547ca/dogrudan-temin-ile-yapilan-bazi-mal-ve-hizmet-alimlarinda-mevzuatin-ongordugu-surece-uyulmamasi http://kamubis.com/decisions/SayistayFinding/847f9872-2cf8-4fa1-b04b-75d53468916b/ilan-giderleri-odenmesinde-kdv-tutarlarinin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a7ca3ea9-cd40-433c-bd3e-1a036b1fec98/universite-adina-yetkisiz-birimlerce-muhasebe-sitemi-disinda-banka-hesabi-acilmasi http://kamubis.com/decisions/SayistayFinding/5f032486-8b67-414b-9c17-765ce85d0830/proje-butunlugu-olan-tek-bir-yapim-isinin-parcalara-ayrilarak-butunlugu-bozacak-sekilde-her-bir-parcasi-icin-ayri-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/ed82d9ff-f4fe-4c27-bc08-55aa59d01188/faiz-gelirlerinden-kesilen-gelir-vergisinin-muhasebe-kaydinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/61760706-6cfc-41a1-a5d9-7cebcbdc53e3/uzun-vadeli-alacaklardan-vadesi-bir-yilin-altina-inenlerin-kisa-vadeli-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/8b48e916-f485-413c-b46d-d979f5a8e18b/kirasini-sozlesmede-belirtilen-surelerde-odemeyen-kiracilara-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/22628ca0-4a38-4770-b58e-6c093bc07dc4/elde-edilen-faiz-gelirlerinden-bankalar-tarafindan-yapilan-vergi-kesintisinin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/96504512-b9e1-4ef8-b0a2-31f5e62cb292/universitenin-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/c26966c6-1e38-461f-8a6a-395a4ccad23d/kamu-idaresinin-hissedar-oldugu-sirkete-odeyecegi-sermaye-taahhudunun-bir-kisminin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/abd53d94-a884-432c-b6eb-dec700e61a36/universite-mulkiyetinde-olup-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/d2998cd5-6406-464d-a891-9b766a96d464/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/855a091d-b44b-4929-aec9-a3702d3ed2aa/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/01821e6f-0095-4d66-8f71-68c0426b56b5/sinav-hizmetleri-binasinin-binalar-hesabinda-tasinmaz-kaydinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/bc1237d2-2734-4d9d-9b79-8b9a3d0d8641/kidem-tazminatlari-ve-karsiliklarinin-izlenmesi-icin-kullanilmasi-gereken-hesaplarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/6c1621ad-3420-44bf-9e55-18c020ea3fc3/kira-suresi-biten-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmaya-devam-edilmesii http://kamubis.com/decisions/SayistayFinding/12bd2f64-2f98-4502-b153-a1f5bad2abec/bilimsel-arastirma-projelerinin-ongorulen-surede-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/6b3f2528-7603-4602-8f79-3f325bfc14e9/yapim-isleri-icin-butun-riskler-sigortasinin-muafiyet-ve-koasurans-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/17b3d907-64fe-4741-9c0e-bac1ed4481cf/genel-yonetim-kapsaminda-birden-fazla-kamu-idaresinden-ucret-geliri-elde-eden-universite-personelinin-gelir-vergisi-matrahinin-kumulatif-olarak-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/0cdd36f0-230a-44d0-92e0-c5202aafbfd0/dekanlik-gorevine-mevzuatta-belirtilenden-daha-uzun-sure-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/c2d6a69b-b1eb-47df-87de-30ce73850417/akademik-personelin-baska-kurumlarda-uzun-sureli-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/2594b289-b296-40e3-8a7d-f69c3df7e971/pesin-tahsil-edilen-kira-bedellerinin-emanet-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/71d787c9-3ab3-43d0-bfae-0825b80b94c1/el-yazmalari-ve-nadir-eserlerin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/835a5ffa-76ec-4590-a4e9-0d3a10b207fc/proje-ozel-hesabinda-izlenen-dovizler-icin-her-ayin-sonunda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1a40a151-63c3-4eae-abbf-c2715c73c10e/spor-tesislerinden-yararlananlardan-alinacak-olan-aylik-abone-bedelinin-eksik-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ebedb6d2-c0e0-4a78-ab2a-b7dcc7725dde/sosyal-tesislerden-yararlandirilan-diger-kurum-personeli-icin-farkli-tarife-belirlenmesi http://kamubis.com/decisions/SayistayFinding/cd624c91-5331-4aa4-bff0-205dcea513b5/sosyal-tesis-hesaplarinin-bilanco-esasina-gore-tutulmamasi http://kamubis.com/decisions/SayistayFinding/e5eed049-5f00-4f55-94dc-3f1e7dceda2e/odemelerde-oncelik-saglamak-ve-bakanlik-tarafindan-belirlenen-tutarin-altinda-kalmak-icin-alimlarin-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/935bd5a4-4e8e-4ab2-8c3b-ba7011dc5427/istisna-kapsaminda-ve-parasal-limit-dahilinde-dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/44ed468f-6130-4201-ab1b-af8c31bb0fd6/hizmet-alimlarinin-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/8001b06c-3b38-4d62-a2df-e4f20d31eaec/mal-alimlarinin-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0d9f787a-7da0-4682-941a-bceb6bbc9e6c/dogrudan-temin-yontemiyle-gerceklestirilen-satin-almalarda-piyasa-fiyat-arastirmasinin-belirli-standartlarda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1642cef9-dea7-4ced-a2a9-a0821c621508/kisa-sureli-ihtiyaclarin-karsilanmasi-icin-kullanilmasi-gereken-dogrudan-temin-yonteminin-uzun-donemli-ihtiyaclarin-karsilanmasinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9dd8eb1b-63e4-43da-bee7-fc4f435882d9/universite-mulkiyetindeki-tasinmazlarin-2886-sayili-devlet-ihale-kanununun-51inci-maddesine-gore-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/c6e112a7-6f35-4036-9f33-edc3ff5b31d2/gecerlilik-suresi-dolan-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/f74fecc6-fd7a-443d-84ae-8876e66d375d/yapim-isi-ihalesinde-duzenlenen-zeyilnamenin-tum-isteklilere-duyurulmamasi http://kamubis.com/decisions/SayistayFinding/6f48a02e-94e0-45ee-a8fb-213bf3e80482/yabanci-uyruklu-ogrenciler-icin-odenen-barinma-masraflarinin-butce-gideri-olarak-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/4702dfb8-9498-44fb-802b-ddedf570b92c/sermaye-sirketine-olan-istirak-tutarinin-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c4c31ff0-5a02-4c28-8fcc-f04260c5c16d/nakit-teminatlarin-vade-ve-zamanasimi-takibinin-usulune-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/df74b2dd-0e92-496e-a18d-26f3123c62b2/kurumun-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/c54ecc7d-8234-4010-913d-6e78f27a8282/doner-sermaye-tarafindan-uretilen-ve-satisi-yapilan-muhtelif-emtianin-tasinir-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ead63c42-714a-48f7-b992-9d3cf22fc8f6/doner-sermaye-kapsaminda-yurutulen-yabanci-uyruklu-lisansustu-ogrencilerinin-egitim-ogretim-faaliyetlerinde-esgudumu-saglama-projesi-nin-isleyisi-ve-icerigine-iliskin-tespitler http://kamubis.com/decisions/SayistayFinding/8bc27fcc-2dae-4bf7-a118-ed5c86dbbaa8/zamanasimina-ugrayan-alacak-senetleriyle-ilgili-olarak-sorumlulara-rucu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/df5412e9-cf6d-4cbe-a8f2-41301c886e28/isletme-ile-banka-arasinda-yapilan-kredi-karti-tahsilatlarina-iliskin-protokolun-mevzuata-aykiri-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/3d45d2f2-d5a3-4527-bbe6-ae544408a428/iscilerin-kidem-tazminatlari-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/c41c2d52-26c1-4bd6-b085-ed640466e999/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/5b49e28a-0006-4e85-9420-4b1f5d04f0df/global-butce-uygulamasi-nedeniyle-sosyal-guvenlik-kurumu-tarafindan-universiteye-odenmeyen-tedavi-bedellerine-iliskin-olarak-yapilmasi-gereken-ilgili-donem-alacak-terkinlerinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e33d5f15-9cb3-4f58-920d-2c497b9d05b0/doner-sermaye-tarafindan-uretilen-ve-satisi-yapilan-muhtelif-emtianin-tasinir-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1b6fe6bc-270a-416d-9f1c-0dab3360c99e/kidem-tazminati-karsiligi-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ffe66391-befc-42a2-b73c-d14376448d81/kurumun-bilgi-varliklarinin-korunmasi-icin-ihdas-edilmesi-gereken-bilgi-guvenligi-kontrollerinde-eksikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/09e8961b-387c-4ec3-b723-d28e048a83fc/dis-tedarikle-yurutulen-bilisim-hizmetlerine-iliskin-sozlesmelerin-bilgi-guvenligi-yonunden-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/d2203bae-6136-42ca-8307-5e48753a17b8/konusu-ayni-olan-bazi-mal-ve-hizmet-alimi-islerinin-parcalara-bolunerek-alinmasi-ve-kamu-ihale-kurulunun-uygun-gorusu-olmadan-10luk-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/fa31d43d-9fa7-4afa-b4d1-0904ba5a9542/bilisim-varliklari-uzerinde-gerceklestirilecek-degisikliklerin-yonetimiyle-ilgili-kural-ve-uygulamalarin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/e95809e9-c14e-4950-877b-10c077381757/bilisim-sistemlerinin-surekliligini-guvence-altina-alacak-kontrollerin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/05b81471-0781-46ef-a592-90ffb08abfda/bilisim-sistemleri-yonetisim-kontrollerinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/a20eeb19-7985-4293-8726-6c7492a4a22d/hurdaya-ayrilan-tasinirlara-iliskin-kisisel-sorumlulugun-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/1afd6883-2bb8-41bc-b084-283c46748685/hurdaya-ayrilan-dayanikli-tasinirlarin-parcalarinin-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/0335c68a-a8f6-4696-86eb-de96f4119f60/universitelerin-kutuphane-veri-tabani-alimlarinda-koordinasyon-ve-isbirligi-eksikligi-bulunmasi http://kamubis.com/decisions/SayistayFinding/b76372ac-7fa5-4466-8f22-19be32402d87/ogretim-elemanlari-ve-ogrenciler-icin-verilen-burs-ve-desteklerle-ilgili-kontrol-denetim-ve-performans-olcumune-yonelik-sistemin-tam-kurulamamasi http://kamubis.com/decisions/SayistayFinding/8a559824-b09b-42d3-a3a2-16cf4c090cf0/hizmet-alim-ihalesinde-teklif-birim-fiyat-cetvelinin-eksik-hazirlanmasi-ve-yuklenici-tarafindan-calistirilan-personelin-ucretlerinin-odenmesinde-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/52a0c2c2-ece5-4ef7-92b2-ae4f4d6a82aa/ilama-bagli-borclar-kapsaminda-ayrica-faiz-giderlerinin-odenmesi http://kamubis.com/decisions/SayistayFinding/6a07a4d5-0757-468c-814a-50713118f0d8/otomasyon-sistemine-iliskin-alimlarin-haklar-hesabina-kayit-edilmemesi http://kamubis.com/decisions/SayistayFinding/03fdd581-bcd9-492d-b562-2faa2e982a04/suresinde-bitirilmeyen-isin-sozlesmesinin-feshine-yonelik-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2af27d44-6f7b-49dc-b01e-634eb6c44518/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/8a36b9d3-b7ab-4d3a-bc3d-0cc5931e5429/maddi-duran-varliklar-icin-gerceklestirilen-amortisman-islemlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/e0739966-4d9f-48d9-b1ce-da2cf4c29db6/proje-ozel-hesabinda-yer-alan-tutarlar-icin-ay-sonlarinda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4f749a79-ee5e-414c-9da0-63588925d22f/kiraya-verilen-gayrimenkullerin-ve-bunlardan-elde-edilen-gelirlerin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/2f6a053f-9a4e-4ba9-9d91-bdd4d3ae18c3/bap-kaynaklari-ile-satin-alinan-bazi-tasinirlarin-proje-bitiminde-kullanilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/5b8fe209-e4d0-46ff-894e-787060944185/bap-kapsaminda-verilen-avanslara-iliskin-mahsuplarin-suresinde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4891c95c-298f-4b20-bdd7-1760cbdf6cf7/universite-tasinmazlarinin-kiraya-verilmesinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3894d355-5b63-49e4-ac94-11607fec70be/dayanikli-tasinirlara-numaralandirma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6f1df863-c23c-4e1d-8838-47a50054d982/parasal-limit-dahilinde-dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/404e8653-b551-4deb-918b-d14ff055b626/yapim-islerinde-gerekli-defter-ve-tutanaklarin-tutulmamasi-ve-malzeme-numunelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/20835360-3372-4cf4-82e0-674d4b833837/yapim-isi-icin-verilen-sure-uzatiminda-tum-risk-all-risk-sigorta-policesinin-bu-sureyi-kapsayacak-sekilde-yenilenmemesi http://kamubis.com/decisions/SayistayFinding/1452ebe6-d3e0-4bc0-b8aa-990d69e5481a/dogrudan-temin-yontemiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/7d40b2c4-feea-4795-a05b-c4ed6b0aeded/dogrudan-temin-usulu-ile-tek-kaynaktan-alinan-hizmet-alimlarinda-piyasa-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2da48512-dbe2-4f06-945a-0a3f50db422e/hurdaya-ayirma-islemlerinde-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/88825c10-784b-4e07-a70d-e53136869206/vekaleten-dekanlik-gorevinin-mevzuatinda-belirtilenden-daha-uzun-sure-yurutulmesi http://kamubis.com/decisions/SayistayFinding/56fbe6ad-cd78-4a20-a5d0-fdb49bc3de9c/cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/5b07d97a-d84b-4bcf-8425-80fbc449de2e/kanalizasyon-ve-su-tesisleri-harcamalarina-katilma-payinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9ffbf58b-9880-4c87-ae4f-ebfc6d020e96/proje-ozel-hesabinda-izlenen-dovizler-icin-her-ayin-sonunda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cc785298-5654-4ca4-8862-067b05a9b4c0/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b98048dd-ce96-4fc2-a343-3f8ecd2c8610/universite-tarafindan-kullanilan-tahsisli-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7c8bb0e6-3271-44ed-b280-eb676a436291/kesin-kabul-tarihinden-itibaren-yukleniciye-getirilen-onbes-yillik-sorumluluk-mukellefiyeti-gozetilmeden-bakim-onarim-yapilmasi http://kamubis.com/decisions/SayistayFinding/51ab59aa-a56a-4ef1-b196-409f2056cdb8/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6f5c6dd9-478d-4c1e-a90d-c9c63b629f84/proje-ozel-hesabindaki-dovizler-icin-ay-sonunda-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5e5e00fa-a5d5-4adb-b88a-4626de02a7d7/kiraya-verilen-tasinmazlar-ile-tasinmaz-kiralama-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f8efe5a2-a702-41ee-9b44-50699165e209/universitenin-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/6299e786-593f-43a5-b76d-68a716593fe8/gecici-kabulu-yapilan-yapim-islerinin-maddi-duran-varliklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/bf3ce639-7009-4456-983c-ec82672b65ad/doner-sermayeli-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/587e1363-e127-46a7-877f-0a1991d9c4fb/kamu-ihale-kanununun-21f-ve-22d-maddeleri-kapsaminda-yapilan-alimlarin-kamu-ihale-kurulunun-uygun-gorusu-olmadan-bu-amacla-konulan-odeneklerin-yuzde-10unu-asmasi http://kamubis.com/decisions/SayistayFinding/47b4ec2e-7bc9-42d2-bf39-d477e14a69b8/bazi-hurdaya-ayirma-islemlerinde-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8c5d2b70-7c67-409e-82b0-dd2ab2a3293e/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi-ve-soz-konusu-hesabin-yil-sonunda-bakiye-vermesi http://kamubis.com/decisions/SayistayFinding/a88ac9c2-0b57-4a7d-b46a-ef51168f3c8d/yevmiye-defterinden-uretilen-bilanco-ve-gelir-tablosu-ile-hesap-donemi-sonunda-sayistaya-gonderilen-bilanco-ve-gelir-tablosunun-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/36bfa718-c9ec-4b2c-b023-04405f4c464d/muhasebe-kayit-suresi-ve-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b611f48b-493b-4474-a3a7-9e3954f239cf/doner-sermayeli-isletmeler-butce-ve-muhasebe-yonetmeliginin-ongormedigi-muhasebe-islemlerinin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0c2de249-e485-4708-988b-efcee0326070/universiteye-ait-tasinmazlarin-universitenin-bunyesinde-kurulan-iktisadi-isletmeye-bedelsiz-olarak-kullandirilmasi-ve-elektrik-su-ile-dogalgaz-giderlerinin-universite-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/c8950ea8-1943-4931-89ed-c9600d3f5c0f/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/16370200-584d-42a4-85f0-8775b259b093/gunubirlik-kiralanan-evlerin-abone-tipinin-is-yeri-olarak-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/d4e0a431-49b9-480f-8af4-186bef16a2d9/fiilen-isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-mesken-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/354c45d2-8935-436a-9741-d7fc854a0442/idarenin-gorev-alanini-ilce-duzeyinde-iki-gruba-ayirarak-farkli-su-tarifeleri-uygulamasi http://kamubis.com/decisions/SayistayFinding/eec37b5b-7cc6-44ef-8ca4-21c0e58ebd8e/proje-ozel-hesabindaki-dovizlere-yilsonunda-mukerrer-degerleme-islemi-yapilmasi http://kamubis.com/decisions/SayistayFinding/116c9e00-b5e8-4cec-86ac-1166ffd0a1bc/universite-mulkiyetinde-olup-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e37d6c4c-bac7-425d-9668-54c4d01cbf1d/maddi-duran-varliklarin-omrunu-uzatan-tadilat-islerine-iliskin-tutarlarin-maliyetlerine-eklenmek-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c5267b6e-d41b-413e-a996-7b939c0f026c/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1e367c31-bcc5-4b2d-8d86-8e0ca2adca15/icra-sureci-baslatilmis-alacaklar-ile-dava-surecinde-olan-alacaklarin-muhasebe-sisteminde-yer-almamasi http://kamubis.com/decisions/SayistayFinding/d83dc932-a9e5-45ea-ae53-b7fbfa50cb47/tibbi-kotu-uygulamaya-iliskin-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5c7f7b93-bd21-44b7-8f7c-68967fd6a9b0/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/46263521-c903-467e-8498-a3a1dd781864/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6c84e3ef-795b-4c95-b43b-8873e87b4f1f/kurum-mali-tablolarindaki-stok-kayitlarinin-tasinir-kayit-sistemindeki-kayitlarla-dogrulanamamasi http://kamubis.com/decisions/SayistayFinding/4207e046-cf5f-41fa-9977-66ebb54e0993/gecmis-yillar-karlari-hesabinin-hatali-kullanimi http://kamubis.com/decisions/SayistayFinding/bfe3e8fa-ab24-450f-8e25-e682ab2f6bae/elde-edilen-mevduat-faizlerinden-kaynaginda-kesilen-verginin-pesin-odenen-vergiler-ve-fonlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/71db7fef-caa7-4350-8ade-d03d2476ab70/bazi-yazilim-alimlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2e71cd0e-b476-45f4-bb34-2c94c6d130de/sarf-malzemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/bbd34554-9377-4907-b0de-1ac6aad3edd3/maddi-olmayan-duran-varliklar-hesabinin-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/838f7c0c-6578-4f6c-8e05-ea5e6615cd2c/yeralti-ve-yerustu-duzenleri-hesabina-eksik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/8590c994-9cc4-45df-9e28-91d7a83a5223/dekanlik-gorevlerinin-vekaleten-yurutulmesinde-mevzuatinda-belirlenen-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2641c68c-9f1d-4861-8b11-12d3ec16b3b0/dogrudan-temin-usuluyle-yapilan-alimlarin-bir-kisminda-yasaklilik-kontrolunun-yapilmamasi-ve-bu-alimlarin-elektronik-kamu-alim-platformuna-ekap-tam-ve-duzenli-olarak-girilmemesi http://kamubis.com/decisions/SayistayFinding/1f0dfeb3-a66e-4388-b635-9d00770b8466/ogretim-uyesi-kadrolarina-yapilan-atamalarin-bir-kisiminda-objektif-kriterlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4df9e9c6-098b-4878-bcbe-c8fe2b538999/kamu-ihale-kanununun-21f-ve-22d-maddeleri-kapsaminda-yapilan-mal-alimlarinin-bu-amacla-konulan-odeneklerin-yuzde-10unu-asmasi http://kamubis.com/decisions/SayistayFinding/24996257-c4bb-4212-a56d-88476551896a/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/71d88156-c08e-441e-8083-223ccf17f4e0/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/80502a22-93b7-405d-9c56-bd3855674a3f/yeni-birim-fiyatlarin-mevzuata-uygun-olarak-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/3376b758-076b-4dbc-9372-f8aeb087f9ba/banka-karti-ile-yapilan-tahsilatlarin-banka-kredi-kartlarindan-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/70b77365-902f-4c6f-853f-3531007764ba/tasinmazlarin-takibine-yonelik-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/2fdd6af9-b9c3-4217-a7cd-e8bf2ed123ab/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/1ba1aac6-a51b-4fbb-96c0-514b8756f885/ogretim-uyesi-kadrolarina-objektif-kriterlere-aykiri-atamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/3daa5742-3378-40fe-b951-5f5161780662/dekanlik-gorevlerinin-vekaleten-gordurulmesinde-mevzuatinda-belirlenen-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/381da583-255a-44dd-8972-928cabf5675a/mevzuatin-izin-vermedigi-muhasebe-birimleri-arasi-islemler-hesabi-ile-deger-hareketleri-sonuc-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cb131c16-dd1a-4c2b-aef8-1acaab530963/isciler-icin-ayrilan-kidem-tazminati-karsilik-tutarlarinin-muhasebe-kayitlarinda-hatali-gorunmesi http://kamubis.com/decisions/SayistayFinding/a4f0417f-8af9-49b7-9d1a-8427d07936a2/yapim-projesi-icin-idarenin-elinde-uygulam-projesi-niteligine-uymayan-projeler-oldugu-halde-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/1b71a4a1-d02a-4217-89c4-6e13cf84cb4e/misafirhane-isletme-giderlerinin-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/bb4f012d-d9aa-41c2-a43d-f2e91d88dffc/dogrudan-temin-ile-yapilan-bazi-mal-ve-hizmet-alimlarinda-mevzuatin-ongordugu-surece-uyulmamasi http://kamubis.com/decisions/SayistayFinding/dd56758e-a03b-4f5f-a114-78fcb73e2a9b/bilgisayar-yazilim-lisansi-alinmasi-kiralanmasi-bakim-ve-destek-hizmeti-alimlarinda-sozlesme-yururluge-girmeden-hizmet-bedellerinin-tamaminin-odenmesi http://kamubis.com/decisions/SayistayFinding/7dcc6cbb-f042-4dd7-925d-6d8f6102190e/4857-sayili-is-kanununa-tabi-olarak-calisan-iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e723c363-5563-4d2e-b304-6833d57ef198/butce-gideri-kaydinin-sermaye-giderleri-yerine-hizmet-alimlari-gideri-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/33aedaa4-90e8-4ad3-ac8e-d8237c3aeec4/sirkete-ait-demirbaslarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1125e560-1c83-4875-8788-620d83d3b1cc/kurumun-bilisim-sistemi-ve-yonetim-politikasinin-standartlara-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/5054fc99-1d64-4cef-877c-9f8f9b75de7f/buyuksehir-belediyesinin-sorumlulugundaki-bulvar-ve-caddelerden-alinmasi-gereken-isgal-harcinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dcce44b8-13cd-4893-b63b-e640b24e764a/otomasyon-sistemine-iliskin-alimin-haklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/37ac6aef-b01e-451e-90b4-fe028273efd1/mevduat-faiz-gelirlerine-iliskin-tevkifat-tutarlarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/34348d2d-f607-4bca-8187-a2927e544840/erasmus-programi-kapsaminda-alinan-kurumsal-destek-tutarlarindan-harcanmayan-kisimlarin-gelir-hesabina-veveya-emanet-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/95bc0aae-69a1-4a48-87cf-39618cf0b18e/faaliyet-sonuclari-tablosunda-hatali-verilerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/795ef791-11f3-46cc-a2d4-71ca41b77ea3/teklif-birim-fiyat-cetvelinin-eksik-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/4ba07569-f5e8-4bd2-a96a-75e723deb9cf/idare-tarafindan-tahsis-edilen-bazi-tasinmazlarin-sosyal-tesis-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/d7058cae-322b-4759-ba4b-73f36b2d4b82/dogrudan-temin-ile-yapilan-bazi-mal-ve-hizmet-alimlarinda-mevzuatin-ongordugu-surece-uyulmamasi http://kamubis.com/decisions/SayistayFinding/18f1a7d5-7fd3-48e9-a1fd-2e62a36c3a2a/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b3f98b59-f067-4eb9-b10a-c3c30075af7d/doner-sermaye-isletmesi-2020-yili-yevmiye-defteri-kayitlarinda-bos-kayitlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a2c0cb37-2794-4432-ac94-f4821cb1dfdd/dis-recete-kesintisi-nedeniyle-mali-durumun-etkilenmesi http://kamubis.com/decisions/SayistayFinding/73cb4a3d-68ef-4dcc-a670-6ef0689fd1a4/faiz-gelirlerinden-kesilen-gelir-vergisinin-muhasebe-kaydinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/299b77ab-1f66-4ced-96c0-3bd747ec5a68/gayrimaddi-hak-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/8d32539c-2d75-4b9b-8d27-c5821a97073d/maddi-olmayan-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/be372b92-8bbb-4db3-b40b-24d091789dde/kiraya-verilen-tasinmazlarin-kayitli-degerlerinin-ilgili-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/961d7161-04c3-45a2-8492-e82363eab48a/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bd76c077-8fb9-459e-ae1e-1150e88e4838/kiraya-verilen-tasinmazlarin-izlenmesi-icin-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f3896e3d-35e4-42fb-af51-570fc7572154/universitenin-mulkiyetindeki-bazi-tasinmazlarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e632eee1-5250-4f80-910a-b6c1f85fda38/universite-tarafindan-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/90ed7583-132b-4d0f-af33-15b914e550a6/sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclar-ile-ek-karsilik-prim-borclarinin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/07092e7f-4b0d-46c5-b564-7cb8fc3c4997/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/80d3f3d9-e54c-44e2-9289-cb636d17f81d/bilgisayar-yazilimi-ve-nitelikli-elektronik-sertifika-alimlarinda-haklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6769681f-4ee3-45e8-920a-785e674eb8ca/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1bdac897-dacc-497c-9795-76c15af01d6f/sozlesmeye-baglanan-ihalelerde-taahhut-kartlarinin-tutulmamasi-ve-taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6b84fa71-99a9-4019-b80e-8275777132b4/universitenin-kullanimi-icin-alinan-bilgisayar-yazilimlarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/415e068d-bf80-45a9-9586-41ff5d8c0151/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2ef33774-5fe2-4f47-88b1-bce86efd695b/ozel-oda-ucretlerinin-saglik-uygulama-tebligine-aykiri-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/5e462133-3fd4-42d3-a781-4c9866a63a01/yuksekogretim-kanununun-38inci-maddesi-geregince-baska-kurumlara-yapilan-gorevlendirmelerin-gecici-olma-ozelligini-kaybetmesi http://kamubis.com/decisions/SayistayFinding/70b46e3c-d625-4b9c-93f9-2dd37f15468c/vekaleten-dekan-gorevlendirmelerinde-yuksekogretim-kanununda-belirlenen-usule-uyulmamasi-ve-vekalet-suresinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/5c1ee3a0-4f50-4f22-86fc-e56ae3446384/spor-toto-teskilat-baskanligiyla-imzalanan-reklam-sozlesmesi-ile-hazine-tasinmazinin-ticari-amacla-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/a8836a56-e451-4594-ab8d-bf7a56cdaebc/universiteye-ait-bazi-gayrimenkullerin-ihale-mevzuatina-uyulmadan-ve-kira-bedeli-tespit-edilmeden-selcuk-universitesi-sosyal-tesisleri-iktisadi-isletmesine-tahsis-edilmesi. http://kamubis.com/decisions/SayistayFinding/129f7452-ca77-43a6-ad44-0cf3dd55b706/tubitak-projeleri-icin-yapilan-tuketime-yonelik-mazleme-alimlarina-iliskin-tasinir-teslim-belgelerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/0a2b558c-e35a-4cb6-b175-63bbe56c4a60/proje-ozel-hesabindaki-dovizler-icin-ay-sonlarinda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ffca5222-6894-4877-81ac-53303db83854/muhasebe-biriminde-vadesi-gecmis-teminat-mektuplari-bulunmasi http://kamubis.com/decisions/SayistayFinding/c762e0a7-f12e-4bb9-ae80-f22617ece303/universitenin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4812522d-c48f-46b5-85a4-d4ddc2f039fd/ozel-butce-icerisinde-yer-almasi-gereken-katkisiz-gelirlerin-doner-sermaye-isletmesinin-geliri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/08a5ad0b-06c9-43e5-baaf-10c7b0654e20/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/79abb413-52d3-41ec-a27d-9c51403f3a0f/universite-iktisadi-isletmesi-sermayesinin-universite-ozel-butce-bilancosunda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/c830b533-3030-40d6-a9a1-2797f63a55b2/bilgisayar-yazilim-harcamalarinin-varlik-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/23c08b0d-f08f-4480-bbcc-0d0c5fe3559b/kredi-karti-ile-yapilan-tahsilatlarin-banka-hesabina-gec-aktarilmasi http://kamubis.com/decisions/SayistayFinding/84b77a53-ab36-4427-ade2-ec733a557be7/gayrimaddi-hak-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/523abac8-be30-4d5d-98fe-ae220f466516/doner-sermaye-tarafindan-uretilen-ve-satisi-yapilan-muhtelif-emtianin-stok-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/bfdb6f3a-1e2d-4d21-a8c4-0f483790d71e/yer-altina-dosenen-borularin-katodik-koruma-isleminin-sonradan-yapilmasi-dolayisiyla-korozyona-karsi-koruma-onleminin-geciktirilmesi-ve-bu-durumun-ilave-maliyetler-meydana-getirmesi http://kamubis.com/decisions/SayistayFinding/b4e8aafb-39aa-440f-a738-ce648564c876/kurumun-alacaklariyla-ilgili-saglikli-veriye-ulasilamamasi-ve-tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/eda0e904-1632-4c22-a89f-7b1765d177dd/maddi-olmayan-duran-varliklar-hesabina-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/13e13b71-b37c-402b-a913-eddd143ac762/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a48c28c5-639f-40b7-9592-3c45d414cd7d/proje-ozel-hesabindaki-dovizler-icin-ay-sonunda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fc50ecb4-2486-4b8e-81a7-f547bf437ba4/kidem-tazminati-karsiligi-hesaplarinin-mevzuata-uygun-bir-sekilde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/13d9a4f8-6c60-4910-b84d-34204edc545d/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b8a5d93e-6d0a-4a88-9ab9-7423da4409a5/takibe-alinan-gelir-alacaklarinin-gelirlerden-takipli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fdd420d4-c2fd-49da-a213-37b1c359f6cf/tahsilati-yapilan-kira-gelirlerinin-tahakkuk-kaydinin-kapatilmamasi-ve-gelirler-hesabinin-mukerrer-kullanilmasi http://kamubis.com/decisions/SayistayFinding/58c77814-ad5d-4b5d-a984-4f1892f1360d/projelerde-tuketilen-malzemelerin-stoklardan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/458b5681-f163-4a91-ba54-30ce0ddb0a32/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesaplarina-ait-birikmis-amortismanlarin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/094c4b38-926f-4387-95a1-71a8783ea999/yagmur-suyu-uzaklastirma-bedellerinin-tamaminin-ilgili-belediyelerden-alinmamasi-ve-bunlara-gecikme-cezasinin-uygulanmamasi-ile-dere-islahi-harcamalarina-ait-herhangi-bir-tahakkuk-bulunmamasi http://kamubis.com/decisions/SayistayFinding/8a79fdf1-f3bb-4329-aa53-91eb3ccb13e6/aktiflestirilmesi-gereken-harcamalarin-buyuk-bakim-ve-onarim-giderleri-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/55e5336a-7bc8-4ca6-b1d6-62768c323b5d/dogrudan-temin-ve-pazarlik-yontemi-ile-yapilan-alimlarda-kamu-ihale-kanununda-belirtilen-ust-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/6ea8eff8-9b6f-4980-a5e2-a48598293807/gecici-teminat-olarak-alinan-banka-teminat-mektuplarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7ab138e9-6d41-483c-9d4a-f9a0c00cde43/gecerlilik-suresi-dolan-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/cf164e72-f362-4c00-a6c0-22853551be7f/proje-ozel-hesabindaki-dovizler-icin-ay-sonunda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/63b67c98-0131-476c-a69b-8207314b9a82/kaynak-sulari-kiralamalarina-ait-belediye-paylarinin-tamaminin-ilgili-belediyelere-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7ed64cf5-4b5d-4a0e-8db2-838f6eb80393/vadeli-banka-hesabina-iliskin-olarak-elde-edilen-faiz-gelirinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/394a3a18-55cb-487f-9aa7-d29ec4d8d1e8/kamu-ihale-kanununun-21b-maddesindeki-sartlar-gozetilmeden-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/3dad1e64-5ee7-46ce-9ec1-58a92784bb6d/dogrudan-temin-yoluyla-yapilan-alimlarin-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/3a322046-4449-464e-8a0f-105189224e6e/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-mal-ve-hizmet-alimlarinda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/b5dc4319-626c-421b-9e88-a802ca9879eb/bir-baska-universiteden-devralinan-projeler-icin-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cc54c08f-4b58-463f-b330-09864755cb96/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7c8bffc4-25b0-488f-925f-0a8946362ecc/kuruma-tahsis-edilen-ve-devredilen-tasinmazlarin-mali-tablo-ve-formlarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/11b668ec-324a-4d72-9147-830313ed8437/atik-su-kalite-kontrol-ruhsati-olmayan-isletmelere-uygulanmasi-gereken-sureclerin-tam-olarak-yerine-getirilememesi http://kamubis.com/decisions/SayistayFinding/eb98a3ad-f6d9-4fbe-bc07-98b8b3e30e1f/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bcdd0306-486c-498c-bd67-fcd1bcbbf403/dogrudan-temin-kapsaminda-yapilan-alimlarin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/2682c0d6-d65a-4904-83c8-f392a1e49fa5/yapim-isi-ihalesinin-kanuni-sartlar-olusmadigi-halde-pazarlik-usulu-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/47dd7018-faca-4ba7-905f-dd3a394c00f5/lisans-sertifika-sistem-ve-bilgisayar-yazilimi-gibi-degerlerin-haklar-hesabinda-izlenmeyip-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/a2611f34-3930-420b-bd3b-091cd9fb9f66/universitenin-ortagi-oldugu-sirkete-odenen-sermaye-payinin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/9f3ebbfc-8d13-49f0-9380-3a50139fbe61/atik-su-aritma-tesislerinin-bir-kisminin-elektrik-enerjisi-tesvikinden-yararlanamamasi http://kamubis.com/decisions/SayistayFinding/1bd94d1a-2081-4b5f-9a1c-289fab2005a6/cografi-bilgi-sistemine-aktarilmayan-verilerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/278ddc55-6203-4d3e-aed3-baabb30b3a3d/doner-sermayeli-kuruluslara-yatirilan-sermaye-paylarinin-bilancoda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/6f52fc59-546c-49d7-aa81-5db865477833/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1678a31d-90c3-4cb0-8559-a29aa23f16b5/dogrudan-temin-kapsaminda-yapilan-alimlarin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b8da56b1-65af-46fd-bcf2-45059bf80a1f/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/60ddcbb3-201c-47e5-b402-16f44f3870b6/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/0e1e40b1-737f-42f8-b8e5-0227c881a65f/haklar-hesabina-kaydedilmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/0729ffe3-21b3-4f48-ab19-5a183c6f5220/yeni-birim-fiyat-tespitinde-yapim-isleri-genel-sartnamesi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/abcfaf1b-612e-4be0-9716-de7753ea3d65/ihale-kapsamindaki-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunmesi-ve-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-kamu-ihale-kanununda-belirtilen-limitlerin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/cb744eef-5272-4bfb-b217-2b82761e9a94/enstitu-fakulte-ve-yuksekokul-sekreterligi-kadrolarinin-gorevde-yukselme-yonetmeligine-tabi-sube-mudurlugu-kadrosuna-sinavsiz-atama-yapilmasi-amaciyla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fc7061d6-5070-426f-bdc0-17977ec7d2a5/dekanlik-gorevlerinin-vekaleten-yurutulmesinde-mevzuatinda-belirlenen-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/fbd7867b-a5e8-41cc-947f-df1047885551/elde-edilen-faiz-gelirlerinden-bankalar-tarafindan-yapilan-vergi-kesintisinin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/15bd5e00-dd5d-4447-88f3-313279b4a5ec/universitenin-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/18f8ddc4-3b89-4dda-8b0c-eb8adce3cfd6/sosyal-tesisler-iktisadi-isletmesinin-ozel-bankada-mevduat-bulundurmasi http://kamubis.com/decisions/SayistayFinding/a088d1f2-f1ac-41d7-9411-0f33c6b12d57/ogretim-uyesi-kadrolarina-objektif-kriterlere-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/a8ebb442-a5e7-41ef-9b4b-9162dd7a170f/dekanlik-gorevlerinin-vekaleten-gordurulmesinde-mevzuatinda-belirlenen-usullere-uyulmamasi-ve-universite-yonetim-kurulunun-eksik-sayi-ile-toplanmasi http://kamubis.com/decisions/SayistayFinding/030abbe9-8076-40e7-84be-0ae4c3901c75/koyden-mahalleye-donusen-bazi-yerlerde-aboneliklerin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/f102ed9e-0af3-4207-a0c6-04cbd0e102c1/meclis-tarafindan-ihtisas-komisyonlarina-havale-edilen-islerle-ilgili-olarak-farkli-komisyonlarin-verdikleri-raporlarin-ayni-olmasi http://kamubis.com/decisions/SayistayFinding/624f3143-3c0e-443d-a922-c20e9dc83c2b/sosyal-tesislerin-bakim-ve-onarimi-icin-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/7d3999fb-f562-4c17-8e07-108ef35cc434/sosyal-tesisler-iktisadi-isletmesinde-yapilan-harcamalarin-bir-kisminin-tesisin-kurulus-amacinin-disinda-olmasi http://kamubis.com/decisions/SayistayFinding/ab37c71a-8261-43d2-9dac-dc72f9d7a744/mal-ve-hizmet-alimlarinin-kamu-ihale-kanununa-tabi-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f191f58-d5ef-410b-b272-b601e4b78a41/calisan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/183599eb-72a2-4ddd-8e22-7fa9b7a6a9c6/universitenin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/aa039d4a-f0d8-40b4-a0f2-c90d1a7f3801/yazilim-alimlarinin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e15b9e12-6ccf-4b40-9204-a1134e0e351e/bir-yildan-daha-uzun-bir-sure-icin-verilen-depozito-ve-teminatlarin-kisa-sureli-faaliyet-alacaklari-hesap-grubunda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/e3e1b277-800c-40ea-84c5-7b7345696a6d/kurum-ici-bilimsel-denetim-kapsaminda-tutulmasi-gereken-bilimsel-faaliyetlere-iliskin-verilerin-tam-olarak-tutulmamasi http://kamubis.com/decisions/SayistayFinding/fd090234-c383-4538-8861-690580ca854f/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45b668fa-47e4-40eb-90b7-742cc0a5a3f0/bazi-bilimsel-arastirma-projelerinde-sorunlu-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/19600243-40d8-412f-b15e-3844709298d3/yapim-isi-kapsaminda-hakedise-dahil-olarak-alinan-tasinirlarin-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d725ef7d-ebae-4562-bfd1-bc2106fdea97/doner-sermaye-isletmesi-kaynaklari-ile-temin-edinilen-tasinirlarin-tamaminin-ozel-butceye-devredilmesi http://kamubis.com/decisions/SayistayFinding/9644adbb-4b96-4640-98b6-b4c07eacd3fe/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/668c5483-92ff-4c5a-8b23-fd4ae8d5dad6/kurumlar-vergisine-tabi-doner-sermaye-isletmelerine-mukellefiyet-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/fe4be6a2-7574-4704-ad81-8109027b68db/doner-sermaye-isletmesi-kapsaminda-yer-almamasi-gereken-bir-isletme-birimi-bulunmasi http://kamubis.com/decisions/SayistayFinding/8740679b-ec25-409b-a2f5-9c6eef020fc4/kisisel-verilerin-korunmasi-kanununun-gereklerini-yerine-getirecek-kurumsal-altyapinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/b4f57d81-7378-46cd-985b-e9835a85bb52/doner-sermayeli-kuruluslarca-uretilen-hizmet-bedellerinde-indirimli-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/00dc19eb-fea7-4359-b219-005a80f61234/kamu-ihale-kanununda-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/ec4635b8-f642-4e64-9fd6-9dbb12c4a135/bilanconun-sermaye-paylarina-iliskin-dogru-bilgi-vermemesi http://kamubis.com/decisions/SayistayFinding/9b406fd5-7308-4043-9a6d-7ba2ab3a7eee/dayanikli-tasinirlara-numaralandirma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/975d86db-1918-4785-ac56-2a0de7b4197e/gecmis-yillarda-alinan-tasinirlardan-hic-kullanilmamis-ve-atil-halde-bekleyen-tasinirlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4bf6da7c-2250-4379-ab06-561bcaf85cf1/bilimsel-arastirma-projelerinin-ongorulen-surede-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/d300c699-725f-4e67-bf08-fd00bc6ba083/yeni-birim-fiyat-analizlerine-uygulanan-yerel-rayiclerin-ticaret-veya-sanayi-odasina-onaylatilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/cca52214-e19c-4c71-b19e-97f3459c437c/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/e30b0e66-cb6b-4e75-b2d9-a106e010fde6/vekaleten-dekan-gorevlendirmelerinde-yuksekogretim-kanununda-belirlenen-usule-uyulmamasi-ve-vekalet-suresinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/d5a75581-62ad-4efa-8500-ab010c7f1434/tasinirlarin-harcama-birimlerine-devrinde-muhasebe-birimleri-arasi-islemler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f8320596-88ea-4ccc-bfef-7bf547859ea1/dogrudan-temin-yontemiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/72fc37cd-6545-4243-9bd2-9b37184b2d31/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/71550860-b1b0-4c72-be58-6a6140c804f2/dekanlik-gorevine-mevzuatta-belirtilenden-daha-uzun-sure-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/5924c02a-0976-4d2a-9258-2cbef572c497/yapim-isi-kapsaminda-alinan-cihazlarin-dogru-sekilde-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/01ab6fd0-74c6-460d-97d7-3ca921586727/universite-adina-yetkisiz-birimlerce-muhasebe-sistemi-disinda-banka-hesabi-acilmasi http://kamubis.com/decisions/SayistayFinding/b07691c5-45bd-40ce-866a-069658519f9b/gecmis-yillarda-alinan-tasinirlardan-hic-kullanilmamis-ve-atil-halde-bekleyen-tasinirlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/87fcb423-4965-42ba-865d-373ff7ce49bf/dogrudan-temin-yonteminin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/76dfdf26-1694-467f-9cb9-e4811b0c6f13/dogrudan-temin-yoluyla-yapilan-alimlarin-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ac637bad-db37-46e0-aadc-a41d5c981d08/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3bb8b44f-320f-40e0-a080-8d7ee2d8288c/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-hizmet-alimlarinda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/e6ab661f-3c3f-4912-8ca8-1fb76e6d2080/proje-ozel-hesabindaki-dovizler-icin-ay-sonlarinda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8a58d99a-c36a-4c20-bf45-b2d3beded4b5/banka-karti-ile-tahsilat-islemi-yapildigi-halde-bu-tahsilatlarin-banka-kredi-kartlarindan-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0c35e3ae-cd74-4c7b-9765-b054a9e38377/doner-sermaye-isletme-mudurlugunde-performans-ek-odemesi-icin-belirlenmis-usul-ve-esaslarin-olmamasi http://kamubis.com/decisions/SayistayFinding/8bed9692-f7ee-4df7-a537-0f5be17718ee/yapimi-devam-eden-maddi-duran-varliklar-icin-yapilan-harcamalarda-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e26a05e0-fa90-4661-969e-338a83594c07/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c9d35f4d-0273-4634-bdc0-916384599b58/universitenin-sosyal-guvenlik-kurumuna-olan-odenmemis-borclarinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/a7cc19a9-3996-4ec6-b50d-f5843e68e11d/uzun-vadeli-kidem-tazminatlari-karsiliklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1f3c2af1-a31d-4863-85f8-7f35855bae03/universitenin-teknokent-sirketindeki-sermaye-payinin-mali-tablolarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/d92e4437-71b1-4b6f-827b-3eb9a04f5c6e/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6200631c-3bbd-4cde-ad4d-4975a9235782/universitenin-teknokent-sirketindeki-sermaye-payinin-doner-sermaye-mali-tablolarinda-gosterilmesi http://kamubis.com/decisions/SayistayFinding/081e0a39-bc92-499e-a8fa-75fa00ddf256/teknoloji-transfer-ofisinin-doner-sermaye-isletmesi-olarak-kurulmasi http://kamubis.com/decisions/SayistayFinding/ee92ff82-1a94-4458-88ef-12f88e616612/sosyal-guvenlik-kurumuna-olan-faturali-borclarin-mali-tablolarda-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/ba45805f-42fe-4873-8757-5b2452b8cd89/tasinirlarin-mali-tablolarda-tam-ve-dogru-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/13fa60e8-7c1f-4ac2-a8c2-25eb3066cc0e/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31cb39da-0963-4e2f-9ba3-3d5a11c890a9/dolu-olan-genel-sekreterlik-kadrosuna-baska-bir-memurun-tedviren-gorevlendirilmesi-ve-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/bd4b0b4b-287d-449f-9dfe-37b7ed5da951/sosyal-guvenlik-kurumu-kesintisinden-sorumlu-personele-hukuk-musavirligi-tarafindan-rucu-islemi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7618bbd4-e25a-4c90-8e24-dcc550b65787/sosyal-guvenlik-kurumu-alacaklarindan-yapilan-kesintilerin-kurumun-gelir-gider-dengesini-zayiflatmasi http://kamubis.com/decisions/SayistayFinding/8754fd33-5b39-4e42-b8d1-c73887c1abb8/haklar-hesabini-ilgilendiren-alimlara-iliskin-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/2bc58974-5e57-43e1-80a2-1e8e6ceea049/yevmiye-numaralarinin-atlanmasi-yevmiye-tarih-ve-siralarinin-muteselsil-sira-takip-etmemesi http://kamubis.com/decisions/SayistayFinding/6e955c1e-75be-44f0-bc74-6012d7d14d16/universiteye-ait-tasinmazlarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/94c76611-b4e0-4bec-a000-b1848eaf0b90/universite-bunyesindeki-bir-birimin-ogrencisi-olmamasi-sebebiyle-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/971b3181-2416-4ea2-8c94-061ed5921f1c/kayip-calinti-veya-diger-kurumlarin-kullaniminda-olan-eserlerin-resim-heykel-muzesinde-kayitli-gorunmesi http://kamubis.com/decisions/SayistayFinding/2ce76157-702d-4a0a-baa8-cf1452b15816/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c439caed-2726-4d36-8ef6-c9831ab345a7/universitenin-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b8bf2ddd-cd1c-4438-a466-0f30871a12b0/memurlara-ogle-yemegi-yardim-odeneginin-kullanilmayan-kisminin-onay-alinmadan-butceye-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/be213d41-5361-4646-ab20-6b62428e9e62/kamu-ihale-kurulunun-uygun-gorusu-alinmadan-kamu-ihale-kanununda-belirtilen-limitlerin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/a9444330-cf06-43f4-9bcc-617554e7bc7f/enstitu-fakulte-ve-yuksekokul-sekreterligi-kadrolarinin-gorevde-yukselme-yonetmeligine-tabi-sube-mudurlugu-kadrosuna-sinavsiz-atama-yapilmasi-amaciyla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1602a152-6a9e-4174-83cc-92a3bfc2e301/universitenin-hali-hazirda-dolu-olan-bazi-kadrolarina-tedviren-gorevlendirilme-yapilmasi http://kamubis.com/decisions/SayistayFinding/0d999682-fbff-49a7-a5b6-e8046fb66a34/bazi-hurdaya-ayirma-islemlerinde-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/26ac13ce-f6ec-4cfb-926d-d65569346b98/dekanlik-gorevlerinin-vekaleten-yurutulmesinde-mevzuatinda-belirlenen-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5c1dd2db-2396-4cb7-b066-1363ad941990/universitenin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/6537ba29-23bc-48c3-beed-ac50636810a1/universite-mulkiyetinde-olup-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/c32e1360-b37a-4f94-b3ac-b9e3b5b76465/gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e861a4b6-797d-4288-a2f4-851d5bb19d2a/genel-yonetim-giderleri-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/dcc2d27a-9c18-448a-b2e4-4df6136dc89d/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f5a2b4de-afb2-4cee-ab43-ac983e2adc22/ivedi-ve-acele-olmayan-ihtiyaclarin-avanskredi-seklinde-odeme-ile-gerceklestirilmesi-ve-bu-ihtiyaclar-karsilanirken-ihale-mevzuati-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b37921e2-a705-4236-a48b-409047abb54e/butceden-odenen-idari-para-cezalari-ile-gecikme-cezasi-ve-zamlarinin-ilgili-sorumlulara-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/751374fb-04b4-4414-8b23-f36497705be1/proje-ozel-hesabindaki-dovizler-icin-ay-sonlarinda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2e575fc2-8729-4a11-b81d-b5b5aa52e2ce/pesin-tahsil-edilen-kira-gelirleri-icin-gelecek-aylara-ait-gelirler-hesabi-ve-gelecek-yillara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a6177f38-d4cb-42cb-a7bb-5b68a3aed8ff/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0e9f1b83-c082-4d42-8b4d-9dd8ee438e16/sube-mudurlugu-ve-hastane-mudurlugu-kadrolarina-soz-konusu-kadrolardan-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/ed6b9591-c62d-43c6-82fd-818137968bf2/ogretim-uyesi-kadrolarina-objektif-kriterlere-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/2fcb4248-98ec-426b-853f-84db1eeb2ee7/dekanlik-gorevlerinin-vekaleten-gordurulmesinde-mevzuatinda-belirlenen-usullere-uyulmamasi-ve-universite-yonetim-kurulunun-eksik-sayi-ile-toplanmasi http://kamubis.com/decisions/SayistayFinding/d77200df-a47e-44c6-9d01-c28a13447db3/ihtisas-komisyonlarini-ilgilendirmeyen-ve-meclis-karari-alinmasi-gerekmeyen-konularin-komisyonlara-havale-edilmesi http://kamubis.com/decisions/SayistayFinding/735f3430-5709-4df3-b79b-142246821692/yapim-isi-kapsaminda-hakedise-dahil-olarak-alinan-tasinirlarin-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/537a92a1-8505-4892-a576-da8082ca88f9/universitenin-banka-hesabinda-yabanci-para-cinsinden-tutulan-varliklarin-ay-sonu-degerlemelerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/20c3594f-d194-4caa-885f-1c5966a3150e/gelirlerden-takipli-alacaklar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/de30df65-dd82-4eca-8c84-db8ca1d1e284/sermaye-taahhutleri-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/968095d4-e059-431d-bc61-f01a25cd8d83/kurum-muhasebe-hesaplarinda-izlenmeyen-banka-hesabinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/68eb2d95-4094-438b-92ad-149c7a996696/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/a935ab6c-47cd-43b0-8e71-743a892bb9c1/ilave-ucret-alinamayacak-saglik-hizmeti-alan-hastalardan-farkli-sut-kodlarindan-fatura-duzenlenmesi-suretiyle-ilave-ucret-alinmasi http://kamubis.com/decisions/SayistayFinding/82839416-8880-4bad-a753-44dcbd04b060/bazi-iscilerin-fazla-mesailerinde-mevzuatinda-ongorulen-azami-fazla-calisma-suresinin-asilmasi http://kamubis.com/decisions/SayistayFinding/f34271f3-b0a6-45b7-9225-c8f17c08873e/hurdaya-ayirma-islemlerinde-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/69b8ecad-9687-4f33-9934-9ada3889c751/fakulte-ve-yuksek-okul-sekreterlerinin-gorevde-yukselme-sinavina-girmeden-sube-mudurluklerine-atanmasi http://kamubis.com/decisions/SayistayFinding/1cb198d6-f087-46ee-95cb-097ccd39dc5b/mali-hukumler-iceren-yonetmelik-degisikliklerinin-sayistayin-istisari-gorusu-alinmadan-yururluge-konulmasi http://kamubis.com/decisions/SayistayFinding/fa931775-c0f4-4f2c-b38b-2d35d3b25245/bilimsel-arastirma-projeleri-banka-hesabina-faiz-isletilmemesi http://kamubis.com/decisions/SayistayFinding/d8c1da0e-f974-4e83-a102-60e3b7b01efa/bazi-avanslarin-zamaninda-kapatilmamasi-ve-zamaninda-kapatilmayan-avanslar-icin-faiz-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/a26599f5-2962-4cba-909b-f862104804ce/kira-gelirlerine-iliskin-tahakkuk-kayitlarinin-yardimci-defterde-yazili-tutarlari-ile-mali-tablolarda-yazili-tutarlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/b88293e3-9b6c-416d-9598-93b4ca666cde/kamu-idarelerinin-birbirleri-arasinda-bedelsiz-olarak-devrettigi-veya-kayitlardan-dustugu-duran-varliklara-ait-amortismanlarin-kayitlardan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/0d544179-0aa1-4d73-9bbd-d49739ffea02/gelir-tahakkuklari-hesabinda-bir-yildan-uzun-sureli-tutarlarin-mevcut-olmasi http://kamubis.com/decisions/SayistayFinding/95e36768-bebd-42c7-9e16-b2c23e3c1a22/banka-ve-proje-hesaplarindaki-tutarlarin-mevduat-hesaplarindaki-tutarlarla-uyusmamasi http://kamubis.com/decisions/SayistayFinding/5a5a99a7-228b-477f-8b26-bfc277b6da91/muhasebe-birimleri-arasi-islemler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/60957f3b-d2be-44d9-b533-5c84254ef0e1/belediye-meclisinin-kanun-ve-yonetmelikte-belirtildigi-sekliyle-toplanmamasi http://kamubis.com/decisions/SayistayFinding/ef1d4aec-6c40-46a4-805b-8fa2cca497e7/universitede-calisan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4508199b-50c2-40eb-aec3-9767ba871eaf/proje-ozel-hesabi-ay-sonu-degerleme-islemlerinin-duzenli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9ad575ee-a68f-44a8-8445-77abd4ff6c5f/mal-alim-ihalesinde-rekabeti-sinirlayici-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5d71fbc5-a2d7-423a-95f0-4af2d00886cf/idarece-yapilan-elektrik-dagitim-tesis-giderlerinin-ilgili-sirketten-talep-edilmemesi-ve-trafolarin-devredilmemesi http://kamubis.com/decisions/SayistayFinding/9db3b4ae-9c76-4022-ba9a-8a4ad5b5592e/elektrik-kompanzasyon-sistemi-kurulmamasi-veveya-bakiminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0f53f916-1fad-475e-ab90-e2339349065c/belli-bir-sureyi-gerektiren-dogrudan-temin-alimlari-icin-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/34e5a3a1-ba58-43ce-b7ae-0150d6a260f3/anahtar-teslim-goturu-bedel-yapim-sozlesmesine-iliskin-ihale-dokumanlarinda-tespit-edilen-eksiklikler http://kamubis.com/decisions/SayistayFinding/457f7cba-25cc-4917-8e71-42267d9dc776/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/50b12142-fc5d-49dc-bed5-728f0b8fcf58/arac-depo-kapasitesini-asan-akaryakit-alimlarinin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/b81a5766-7fd1-4c6c-afab-908ae5315fc1/mevduat-faiz-gelirlerine-iliskin-tevkifat-tutarlarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4ad2bfb9-b6b4-49c5-ab62-5cbc94b505f3/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/cceb783e-7c9b-497a-bc32-c535cc9ac952/gelecek-yillara-ait-giderler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3b9a827e-b8af-4df7-ad52-624302f2cc66/takipteki-alacaklarin-muhasebe-sisteminde-yer-almamasi http://kamubis.com/decisions/SayistayFinding/f3ce9ef9-86cb-400e-872c-4c31f4012f8b/proje-ozel-hesabindaki-dovizler-icin-ay-sonunda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cba87a00-31e9-4000-bddd-2689e79622eb/pesin-tahsil-edilen-kira-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c41cd483-dd5c-4b50-9305-91a375dd9e01/kidem-tazminati-karsiligi-hesaplarinin-uygun-sekilde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/fc42f80d-02a0-43ac-8832-08756df49126/emanetler-hesabinda-bekletilen-tutarlarin-kontrol-edilmemesi-ve-zamanasimina-ugrayan-emanetlerin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/e796c9c6-70e0-42a7-a2b7-afbd5684ef00/gecici-kabule-tabi-muhtelif-islere-ait-ara-hakedis-odemelerinin-dogrudan-ilgili-varlik-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d1ea4a86-d822-45fa-8c85-7aa4ffaf1f5d/universitenin-banka-hesabinda-yabanci-para-cinsinden-tutulan-varliklarin-ay-sonu-degerlemelerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4b1db5a0-bdc0-4e10-a880-ce5bf524f1a6/ogrenci-sosyal-tesisi-niteliginde-olmayan-tesislerin-butce-icinde-bulunmasi http://kamubis.com/decisions/SayistayFinding/4d74be3e-e490-4ac8-b8e3-3c8960c3e6e5/dogrudan-temin-kapsaminda-yapilan-alimlarin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/bf951467-31bb-4a5a-83cd-1a255cbdcd0c/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/376a50d3-c8fe-490a-8195-fc3e27930a27/tasinmaz-icmal-cetvelinin-ilgili-mevzuat-hukumlerine-uygun-sekilde-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/bc2dfb6e-3c35-4391-a6e0-ce75431fb85c/yapilmakta-olan-yatirimlar-hesabinda-hesabin-niteligi-ile-ilgisi-olmayan-tutarlarin-yer-almasi http://kamubis.com/decisions/SayistayFinding/dc3f2636-165f-482d-9ec0-7b6d0da4491f/yeralti-ve-yerustu-duzenleri-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4def935c-532c-44b2-a006-2a99be021ea0/universite-mulkiyetinde-bulunan-bir-kisim-tasinmazin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b3000f01-a4b7-4e4d-b10c-6d99f3b3894f/patent-sertifika-ve-bilgisayar-yazilimi-gibi-degerlerin-haklar-hesabinda-izlenmeyip-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c3f79684-c3ff-4a09-a40b-0d49fe9c7250/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fdb5315f-b182-45d9-9f91-4ccacfe6d328/ilce-belediyesinden-kamulastirilan-tasinmazin-ilce-belediyesi-tarafindan-kullanilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/2cb463b1-b35f-433b-95a0-2c883db113ab/izmir-sehirler-arasi-otobus-terminalinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/f9b9f265-7d0f-40f6-8e51-110f2b7f6e77/yasal-takip-islemi-baslatilan-muhtelif-alacaklarin-gelirlerden-takipli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2f338509-fb3f-4bc6-802b-08fa06464f8f/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6f01a640-d762-446a-9d86-a24e33f8270f/tasinirlarin-harcama-birimlerine-devrinde-muhasebe-birimleri-arasi-islemler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/11d31b67-32ac-4a08-8224-a51aeaffd074/haklar-hesabina-kaydedilmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/9a986d13-4b6b-4cc9-926c-0c016fb8a03a/doner-sermaye-isletme-mudurlugunde-performans-ek-odemesi-icin-belirlenmis-usul-ve-esaslarin-olmamasi http://kamubis.com/decisions/SayistayFinding/9e8eacab-67fa-4d29-8506-9be9d00db2ce/suresinde-mahsup-edilmeyen-avans-ve-krediler-icin-faiz-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/cbc8a129-614f-4f6b-8117-67b3925439fb/ortak-hizmet-projesi-kapsaminda-tasinmazlarin-bedelsiz-olarak-spor-kulubune-kullandirilmasi-belirtildigi-halde-soz-konusu-tasinmazlarin-kulup-tarafindan-isletilmesi http://kamubis.com/decisions/SayistayFinding/77996fce-162a-401f-b148-e8ee20647909/kuruma-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ilgili-formlarin-duzenlenmemesi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ff699c5b-7905-42cb-ab29-ed11275f7438/universiteye-ait-tasinmazlarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3175de19-f4bc-491f-9ac8-72375b0c1214/universite-bunyesindeki-bazi-birimlerin-ogrencisi-olmamasi-sebebiyle-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/53d97061-6a73-4bc3-b9a1-a58fceff7f1c/kamu-ihale-kurulunun-uygun-gorusunun-alinmadan-kamu-ihale-kanununda-belirtilen-sinirin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/23ab68a3-100a-4103-a694-d8667dcbb2f7/gayrimaddi-hak-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi-ve-maddi-olmayan-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d5206da5-3e1e-4bb3-b3ef-c960e43210da/kurum-ici-bilimsel-denetim-kapsaminda-tutulmasi-gereken-bilimsel-faaliyetlere-iliskin-verilerin-tam-olarak-tutulmamasi http://kamubis.com/decisions/SayistayFinding/bb561654-5d9e-400b-a6a1-b55582595a0b/iktisadi-isletmenin-hukuki-altyapisinda-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/a1c5759c-496d-4934-828b-0d03ff922379/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d0053a5b-71b8-4a40-9493-45b0c70f471e/bazi-hurdaya-ayirma-islemlerinde-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1a4c9ed9-5f22-4fe7-b720-e01e9e844303/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/a29ebfaa-2d80-4413-9232-87f71edc6849/gecerlilik-suresi-dolan-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/f8125e62-8d96-497b-b5ae-d4105f10c1d5/sosyal-tesislerin-isletilmesiyle-ilgili-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/120f0f71-9951-4b6e-89f8-69551b1da584/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/fd9b2f1e-7d80-4b69-b304-b1ec60921c60/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-primleri-ve-faturali-borclarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/71b729ce-1926-421f-989a-b4fe3896a7c9/dis-recete-kesintisi-nedeniyle-mali-durumun-etkilenmesi http://kamubis.com/decisions/SayistayFinding/e15165ab-c906-42d6-87ad-a9ef8cb0dda0/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dff6116b-ef8a-4590-8f98-8c1fe75da848/hurdaya-ayrilan-dayanikli-tasinirlarin-parcalarinin-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/308a9a66-20a0-4dbc-95eb-5e40974721bc/kamu-idaresine-tahsis-edilen-tasinmazin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/5af95507-0547-4d38-a222-137c6ed663cd/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5ea3bd19-ba1d-4372-bb0b-31b3036b54f9/bazi-ilce-merkezlerinde-ve-yerlesim-alanlarinda-nazim-imar-planinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7f9bcc67-e718-4f84-8030-ae7864ebbb64/arazi-ve-arsalar-hesabinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/a4ba6f7e-5e61-46b7-857b-41830315b7ca/yeralti-ve-yerustu-duzenleri-hesabinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/0b2d9a63-dc56-453c-9d43-e774f39c7545/mali-tablolarda-haklar-hesabini-ilgilendirilen-bazi-gider-kalemleri-icin-haklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6b02a087-3ccd-4b52-a156-c73a6bcd1671/is-avans-ve-kredilerinin-kesin-mizanda-yazili-tutarlari-ile-yardimci-defterlerde-yazili-tutarlarinin-farkli-olmasi-ve-is-avans-ve-kredileri-hesabinda-kayitli-bazi-avanslarin-zamaninda-mahsup-edilmemesi http://kamubis.com/decisions/SayistayFinding/cab90bbf-017e-4a6b-9386-3768781743ca/universite-kantinlerinin-kiralanmasinda-hatali-ihale-usulu-uygulanmasi http://kamubis.com/decisions/SayistayFinding/7b3aa7bf-81d0-495b-922c-e9d53046c597/zamaninda-kapatilmayan-avanslar-icin-faiz-isletilmemesi http://kamubis.com/decisions/SayistayFinding/5e02fb2e-8ab9-49d6-8928-fd9fa13d43c4/universiteye-ait-tasinmazlarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d985ce9a-008b-4327-acf6-e9a5cba98485/ivedi-ve-zorunlu-olmayan-ihtiyaclarin-avans-seklinde-gerceklestirilmesi-ve-avans-odemesinin-genellik-arz-etmesi http://kamubis.com/decisions/SayistayFinding/97b292f0-b82d-4d0c-b19d-11a93f18dd31/hizmet-alimi-sozlesmeleri-kapsaminda-calistirilmakta-olan-iscilerin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d3225d8c-7c85-4bd6-85c9-ae428a155c4f/universite-mali-tablolarinda-kayitli-sayim-noksanlarinin-niteliginin-ve-sorumlularinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/77a7724a-ae52-4104-a182-2826fa4e8234/mali-tablolarda-taahhutler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/449d6f97-a934-491f-be87-18a1d1d3adb0/maddi-duran-varliklarin-kira-ve-irtifak-hakki-gelirlerinin-nazim-hesaplarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/0a6b415e-013a-4bd2-8dac-f35688681f7c/bilimsel-arastirma-projeleri-kapsaminda-verilen-avanslarin-butce-disi-avanslar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b1def611-d9f3-4d11-a42e-dbb7c6384d14/bilimsel-arastirma-projeleri-icin-yuksekogretim-kurumlari-bilimsel-projeler-ve-bilimsel-projeler-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/dab6f78f-3873-4923-af97-f3deb98e97bb/indirilecek-katma-deger-vergisi-hesabina-yapilan-hatali-kayitlar-nedeniyle-devreden-katma-deger-vergisi-hesabi-tutarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f7e17238-ff1e-4399-aab2-44cb651d3826/tasinmaz-kira-gelirleri-ve-bu-tasinmazlara-ait-elektrik-su-ve-isinma-gibi-giderlerin-takibinin-duzenli-yapilamamasi http://kamubis.com/decisions/SayistayFinding/f127cd9d-d491-45be-8d5b-8494357efd8b/tip-fakultesinde-tedavi-goren-hasta-veya-hasta-yakinin-yeterince-bilgilendirilmeden-tedaviye-baslanmasi-ve-sonradan-acilan-davalarin-kaybedilmesi-ve-bu-nedenle-tazminat-odenmesi http://kamubis.com/decisions/SayistayFinding/9902f1a2-15b0-4c8a-94f8-0204a642cf8f/eriskin-hastanesi-radyoloji-biriminde-gorev-yapan-ogretim-uyelerinin-mesai-saatleri-disinda-tedavi-etmeleri-gereken-ucretli-hastalarinin-tetkik-ve-muayenelerini-mesai-saatleri-icerisinde-gerceklestirmesi http://kamubis.com/decisions/SayistayFinding/be78ed75-bdf6-47f2-b6fa-47961ef1026e/yabanci-uyruklu-ogrencilerden-alinan-sinav-ucretlerinin-universite-ozel-butcesi-yerine-doner-sermaye-isletmesi-butcesine-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e62b9897-6f6d-41df-a83c-9b8ef4ff153c/hatali-tedavi-sebebiyle-universite-aleyhine-hukmedilen-tazminatlarin-kamu-gorevlilerine-rucu-edilmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/e4bbd4fc-1648-4ff5-8580-5977b259c9ee/verilen-depozito-ve-teminatlarin-uzun-vadeli-faaliyet-alacaklarinda http://kamubis.com/decisions/SayistayFinding/05b4b1af-227d-4801-a85a-7bf48dcddff8/universitenin-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/8a499c04-bbd5-4d79-8e9a-e4e7ca75e774/doner-sermayeli-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/164ef232-4d51-48c3-9168-672b08af62cb/banka-hesaplari-arasindaki-para-aktarimlarinda-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ca8f8399-ecc4-4ad6-882a-154a0268b1e4/laboratuvar-mal-malzeme-ve-cihaz-alim-isinde-ertesi-yila-gecen-veya-gelecek-yillara-yaygin-yuklenmeye-girisilmesi http://kamubis.com/decisions/SayistayFinding/4c23b3d0-7869-4202-9819-3dcb5ccad712/bazi-ihtiyaclarin-parasal-limitlerin-altinda-kalma-amaciyla-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/276beb45-699c-488a-ae3d-46f4058fadfd/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/ced8d48f-9569-438b-b871-fd53f0f0ecd1/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-primleri-ve-faturali-borclarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/11add028-61f0-415b-969b-c2f3704b4d61/kurum-muhasebe-hesaplarinda-izlenmeyen-hukuk-musavirligi-tarafindan-takip-edilen-banka-hesabinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c85c2f6d-73fa-4eff-8b22-9a3fa893be75/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a9f7c24e-2b56-4bba-a8ec-72a5ba8b567d/kamu-ihale-kanununun-22d-maddesine-gore-yapilan-yapim-islerinde-kanunda-ongorulen-10luk-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/6156a4bb-12ec-4a4e-b399-3c251d9b46fe/ayni-ihale-konusu-icinde-yer-alabilecek-nitelikteki-yapim-islerinin-gruplara-bolunmek-suretiyle-dogrudan-temin-yoluyla-alinmasi http://kamubis.com/decisions/SayistayFinding/c0c549e2-6b93-45f5-b357-673de3308e04/doner-sermaye-isletmesindeki-gelir-getirici-birimlerin-elektrik-su-ve-dogalgaz-giderlerinin-universite-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/a0a7e4fc-297a-4c04-8085-dccec6dbc94d/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1c611355-3b8b-41cb-97b3-175b4633d875/banka-kredi-kartlari-ile-yapilan-tahsilatlarda-banka-kredi-kartlarindan-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/75e3c381-37cb-4d01-911b-453a42a2e9df/satin-alinan-malzemelerin-stok-hesabina-kaydedilmeyerek-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/07247f51-07af-43fd-92a6-a3697a1bca22/banka-kredi-kartlari-ile-yapilan-tahsilatlarda-banka-kredi-kartlarindan-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/fb6b9450-ec5f-40e0-a9a9-c9a6ef16ebf3/kiraya-verilen-yurtlarda-sozlesme-hukumlerine-aykiri-alanlar-olusturulmasi http://kamubis.com/decisions/SayistayFinding/80bff363-a738-45dc-8d84-542ef1a4b066/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/b2b694dd-489e-4c5e-bf34-baee97db91e9/tasinir-islemlerinin-yurutulmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/f632d593-608d-4180-a899-484ad0232948/proje-ozel-hesabindaki-dovizler-icin-ay-sonunda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/db8487ad-3c01-41f7-9397-7d6ed10b769c/gecerlilik-suresi-dolan-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/427390cf-4eb7-4db0-8e6f-46a6f9247315/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b48cb7bb-3d6f-42cc-963b-28961274eaa2/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3a6a3ea9-b913-42be-982f-b1661d0f9bdc/doner-sermaye-isletmesi-bunyesinde-faaliyeti-olmayan-birimlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5e3bc916-7798-4b3a-88b8-698de79c75d2/yanlis-teshis-ve-tedaviden-kaynaklanan-idare-aleyhine-sonuclanan-davalarla-ilgili-rucu-davasi-acilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/86ad5e71-18b8-455f-9f8a-a1ee037df72f/faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6ad7acef-0a38-428d-bfe3-449470733c0c/dogrudan-temin-yontemi-ile-yapilan-alimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/408d7d0a-c3cb-43f8-b8f5-f8186b13788e/tasinmazlarin-icmal-cetvellerinin-mevzuata-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e697f5c4-5d9e-428a-a3fa-aef528e52c19/yapim-isleri-icin-verilen-sure-uzatimi-veya-is-artislarinda-tum-risk-all-risk-sigorta-policelerinin-yenilenmemesi http://kamubis.com/decisions/SayistayFinding/1981b01c-750b-41d3-99be-851876c799ae/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/963634c2-a020-4033-8d4d-ad3b08eeb899/sosyal-tesislere-iliskin-elektrik-su-ve-dogalgaz-giderlerinin-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/3d9598fb-820e-4258-be5e-ddaf9a1446c6/ogretim-uyesi-kadrolarina-objektif-kriterlere-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/e11b82d0-3475-41d0-9037-d383201e11d9/dekanlik-gorevlerinin-vekaleten-gordurulmesinde-mevzuatinda-belirlenen-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/440536b2-b3dc-4bb9-b559-a37f5b39f351/kiraya-verilen-tasinmazlarin-izlenmesi-icin-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/558baaef-a05f-482d-9e97-231f3ea4c963/bilimsel-projeler-hesabi-ve-bilimsel-projeler-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/33e874ad-7d73-4d4e-a1bf-c0f51dce0ff9/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/090d980f-a141-456d-b642-588d38583f55/universitenin-teknokent-sirketindeki-sermaye-payinin-mali-tablolarinda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/728a0cb1-c3fe-4f04-931b-0ce414ee5337/uzun-vadeli-olarak-verilen-elektrik-su-ve-dogalgaz-abonelik-bedellerinin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fa0ff5c1-eee7-4966-94eb-1c81de30de73/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ba442e4b-3c58-4cb8-bf86-febd6944ea71/itu-ayazaga-merkezi-derslik-c-blok-insaati-yapim-isinin-ihale-sureclerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/73f5be9f-8837-4594-bbc1-bc29c7a9bdde/sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/3c482916-79cc-4633-bfb0-d2f6819c34f3/kamu-idaresi-adina-acilmis-bazi-banka-hesaplarinin-muhasebe-sistemi-disinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/7a5391a5-1d43-4506-a400-9e41432673a2/isciler-icin-ayrilan-kidem-tazminati-karsilik-tutarlarinin-muhasebe-kayitlarinda-hatali-gorunmesi http://kamubis.com/decisions/SayistayFinding/d8702c93-80b4-4775-bf39-9c76d1b914c1/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/dc0433dc-6e35-43b4-91e7-b8800e8aadb4/yuksekogretim-ust-kuruluslari-ile-yuksekogretim-kurumlari-personeli-gorevde-yukselme-ve-unvan-degisikligi-yonetmeligi-hukumlerine-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/5ece58b7-6f0e-4303-9b3a-38a3a9170919/kamu-idaresinin-mulkiyetindeki-varliklardan-bir-kisminin-envanter-islemlerinin-yapilmamasi-ve-bu-varliklarin-kullanim-disi-birakilmasi http://kamubis.com/decisions/SayistayFinding/f19ebf91-f50c-4c15-a0c1-fa309852e5d5/tasinirlarin-kaydi-muhafazasi-kullanimi-ve-yonetiminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/1db5109b-8082-4cb8-9ee3-95ee271713c1/sozlesmeye-baglanan-ihalelerde-taahhut-kartlarinin-tutulmamasi-ve-taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4ab9ca58-7601-4e9e-bb4d-9626f22f44eb/universite-tarafindan-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7867abc5-3bf5-4226-83ca-7b8497937c26/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5a5b7f7c-444a-4fb5-83de-7c47128af4d8/dogrudan-temin-yontemi-ile-yapilan-hizmet-alimlarinin-yillik-toplaminin-10unu-asan-kismi-icin-gereken-iznin-alinmamasi http://kamubis.com/decisions/SayistayFinding/109c0213-35e2-4bac-ae6a-240247e705d6/supheli-ticari-alacaklar-hesabinin-kullanilmamasi-ve-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3dcd41bc-67ba-41f3-8b11-607bb4159ce6/bilgisayar-yazilimlari-ve-lisans-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/a28df756-ebb6-49a1-bf0c-8efcfb715d1e/universite-mulkiyetinde-bulunan-ticari-isletmelerin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/a5e442e9-05c2-4718-95ff-b6fc977350b7/universitenin-sosyal-guvenlik-kurumuna-olan-odenmemis-borclarinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/c0b9e17a-546e-4f1a-96d9-90e0e970a387/bilancoda-doner-sermaye-isletmesine-yatirilan-sermaye-tutarinin-hatali-gosterilmesi http://kamubis.com/decisions/SayistayFinding/c552f411-5e5f-4b62-9670-15150cdf2b38/tasinmaz-kaydina-iliskin-form-ve-cetvellerin-tamamlanmamasi-ve-tasinmaz-degerlerinin-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/f143f8b6-d185-4fc8-99ed-98cae1c7295a/tadilat-ve-onarim-isleri-kapsaminda-yapilan-deger-artirici-harcamalarin-maddi-duran-varliklarin-maliyet-bedeline-eklenmeyip-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/8bbf3099-72f5-4da9-acb9-44ce6dfdbd3c/kutuphane-veri-tabani-abonelik-hizmetlerinin-haklar-hesabinda-izlenmeyip-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/2836e3ec-ccf0-4104-a232-a04be88e6459/gecici-kabul-noksanlari-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/749a517f-55ae-45ac-ae51-cc15d7a53987/universitede-yurutulen-dis-destekli-projelerin-bilimsel-arastirma-projeleri-koordinasyon-birimince-takibine-iliskin-islemlerin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3a51a4c7-7bd2-4150-a9ae-c661b2fd1113/sosyal-tesislerin-bakim-ve-onarimi-icin-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2c68e5bd-74f3-49d8-ae57-6e4f5ecbe909/fiilen-calisan-isciler-icin-kidem-tazminati-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6f5085d1-c194-4b5d-ba68-4ea75690712c/elde-edilen-faiz-gelirlerinden-bankalar-tarafindan-yapilan-vergi-kesintisinin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/f4b29e56-7bbe-4843-bbaf-2336ea6b64ea/tahakkuk-ettirilen-alacaklardan-takibe-alinanlarin-gelirlerden-takipli-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/06fdbecb-8402-448c-a3e5-657ac88960ee/pesin-tahsil-edilen-kira-gelirleri-icin-gelecek-aylara-ait-gelirler-hesabi-ve-gelecek-yillara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b20d028d-1bb7-4830-8db6-31ac3e1c2257/gayri-maddi-hak-alimlarinin-haklar-hesabinda-muhasebelestirilmeyerek-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/879bd9f9-9e33-42aa-9cc7-1fed1c17aef7/bir-yildan-daha-uzun-sureli-verilen-abonelik-guvence-bedellerinin-faaliyet-alacaklarinda-takip-edilmeyerek-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/a4bc6f28-14bd-4cde-849c-973108a260c6/universitenin-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7263c96a-2bae-45ce-ab63-ebc9487cd4c5/mal-ve-hizmet-alimlarinin-kamu-ihale-kanuna-tabi-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0a84f516-51a9-4ed8-828d-2ea21483c099/idareye-ait-sosyal-tesisin-isletilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2c3a09ba-9fd8-4de0-9b3d-088c2407a8c4/nakden-alinan-sartli-bagis-ve-yardimlarin-yukumluluk-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/eb968174-eafb-4e8d-a330-2ddda4e29e30/satin-alinan-bilgisayar-yazilimlarindan-bazilarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/01558221-aa5d-4e8e-8d08-78d8e552521e/kiraya-verilen-gayrimenkullerin-ve-bunlardan-elde-edilen-gelirlerin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1d8cf74a-0c63-4d1c-a84d-f16d31f21c83/yevmiye-kayitlarinda-uc-adet-bos-yevmiye-numarasinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/91ad1919-4e49-4b86-b9c5-40c013a6bb02/satin-alinan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8503ca0f-cca5-47f0-b4cc-1174840c9ef8/akreditif-karsiligi-actirilan-kredilerin-mahsup-islemlerinin-yapilmamasi-ve-akreditifle-satin-alinan-cihazlarin-varlik-olarak-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/c497eecf-8b17-47d2-ab88-e25fa54879ef/harcama-birimleri-arasindaki-devir-islemlerinde-kullanilan-hesaplarin-bakiye-vererek-bilancoyu-etkilemesi http://kamubis.com/decisions/SayistayFinding/5e0a63f1-1239-49d0-a79f-9707fb4dbf99/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/8f9aafe4-2edf-4a65-a926-3089a60de8a5/ayni-yevmiye-numarasinin-birden-fazla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c8bf92d6-aebb-455d-9a3c-b3269745cf00/kisilerden-alacaklarin-takip-ve-tahsilinin-yeterli-duzeyde-yapilmamasi-ve-zamanasimi-surelerinin-kayitlarda-anlasilmamasi http://kamubis.com/decisions/SayistayFinding/f9e1e83c-0672-4954-85f2-8d88efeb41fe/universiteye-ait-bazi-tasinmazlarin-kiralanmasinda-hatali-ihale-usulu-uygulanmasi http://kamubis.com/decisions/SayistayFinding/3a743f8f-841d-4113-acd5-4a530ee8e65f/kesin-kabulu-yapilmamis-yapim-isinin-mevcut-olmasi http://kamubis.com/decisions/SayistayFinding/5eb74014-5fb6-437c-a1de-e812ff1cec84/ege-universitesi-guclendirme-vakfi-ile-vakif-istiraki-sirkete-yapilan-kiralamalarda-sorunlu-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2018c7e4-f70e-49f5-b3c0-43b6c4708317/universiteye-ait-tasinmazlarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/980cf10b-fd5a-4829-899c-63e2463fd9a1/uzun-vadeli-gelirlerden-alacaklar-hesabindan-tahsilat-kaynakli-cikislarin-olmasi http://kamubis.com/decisions/SayistayFinding/59df4155-c091-4803-b32d-7949fbace795/sosyal-guvenlik-kurumuna-odenecek-olan-ek-karsilik-prim-borclarinin-hatali-muhasebe-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/d268222e-8fac-4607-8e34-b80d64137c33/proje-ozel-hesabindaki-tutarin-banka-hesaplarindaki-tutarlarla-uyusmamasi http://kamubis.com/decisions/SayistayFinding/790320a9-e855-4ec7-9fcf-58e084ccbd7d/mali-tablolardaki-kisi-borclarina-iliskin-devir-tutarlarinin-tahakkuk-servisi-tarafindan-tutulan-yardimci-defter-kayitlarindan-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/c8baf277-4075-49b9-b8a6-bf23bbf9dd17/kira-gelirleri-yardimci-defterinde-yer-alan-tutarlar-ile-yilsonu-mali-tablolarinda-yer-alan-tutarlarin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/73dcc05a-1c1b-488e-8f9c-2195f098de6f/is-avans-ve-kredileri-hesabinda-kayitli-bazi-avanslarin-zamaninda-mahsup-edilmemesi http://kamubis.com/decisions/SayistayFinding/9ac4a56d-0c7a-4b36-9639-8bb3f622ed10/bilimsel-projeler-hesabi-yardimci-defterinde-kayitli-tutarlar-ile-mali-tablolardaki-tutarlarin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/6b9031be-21bf-4080-a19c-4b0845d2b3d9/muhasebe-birimleri-arasi-islemler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8d89cd1f-3e74-48cb-9cdd-c9edcf70c0d7/takipteki-bazi-alacaklar-icin-gelirlerden-takipli-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/77e28f3e-3f0b-4647-ba06-99e8b50a1ab4/kredi-karti-tahsilatlarinin-banka-kredi-kartlarindan-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0b9af14c-636d-4bf7-a573-b3c76ae9a304/sosyal-tesisler-isletmesinin-mali-surdurulebilirligi-ile-ilgili-yeterli-duzeyde-onlem-alinmamasi http://kamubis.com/decisions/SayistayFinding/210175f3-e190-46d7-814f-a953c638e52e/gider-taahhutleri-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1d713afb-d91b-4c8b-900a-f19e72685693/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9fee1e3a-bb65-44ce-9bd3-f4a04b9892dc/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamanin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/f244426b-301a-42fc-8b00-0eaae2d04a75/suresi-gecmis-olan-teminat-mektuplarinin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/ab4ce6e3-c50e-4dce-b0f4-b561fb25b4cf/yabanci-uyruklu-ogrenci-sinavina-ait-mali-islemlerin-doner-sermaye-isletmesi-bunyesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/f55dfecd-ce1e-4c93-b7cf-320946d12e56/mesai-saatleri-disinda-sunulan-saglik-hizmetleri-icin-alinan-ilave-ucretlerden-elde-edilen-gelirlerin-dagitimi-icin-yurutme-kurulu-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/38a1331c-28d9-467c-953c-7b5ef07099de/bazi-isletme-birimlerinin-mali-yapisinin-bozulmasi http://kamubis.com/decisions/SayistayFinding/4ecf7816-de83-43fd-aa82-517ee00a8fed/isletme-tarafindan-edinilen-makine-ve-cihazlarin-universite-tasinir-birimine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/1aaa9260-03e6-4faf-a1b0-b37b4876767d/dava-ve-icra-konusu-alacaklarin-supheli-ticari-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2c5ab599-d4c3-474c-86ca-f1fcd62f7dc0/idari-para-cezalarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c00892fd-49fa-409f-87f6-cc24f685317d/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ad970aa9-5069-42d6-8dab-f71ea699c4ad/kurumun-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4960d5e7-81d4-4674-89e7-f964478d4da4/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/bcf91b33-4b26-4bc8-98b6-f8bbc62dc764/kidem-tazminati-karsiliklariyla-ilgili-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/109d0dea-cce3-42d4-8240-a831da4cd078/yan-odeme-vize-cetvelleri-icin-on-mali-kontrol-islemi-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/715ccd23-c2cb-4a46-b978-64dfce02a4e7/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/c4736ec9-e58f-4a8e-8f22-b4731dea3112/maddi-olmayan-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/933720f7-81ec-4d55-b403-c6d2880cc110/tuketim-malzemeleri-cikis-islemlerinin-muhasebe-birimine-gec-bildirilmesi http://kamubis.com/decisions/SayistayFinding/90204817-ff63-4af2-854e-35f696db2a8e/sahip-olunan-yeralti-ve-yerustu-duzenlerinin-muhasebe-kayitlarinda-ilgili-alt-kodlarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/cf20f696-d523-41bb-8dcc-03e36ce84b29/universiteye-ait-ve-kullanimina-verilen-tahsisli-tasinmazlarin-cins-tashihlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/0230653e-b476-4aed-9616-f2d309e8d65a/harc-protokolu-kapsaminda-acilan-hesaplarda-protokolde-yer-alan-duzenlemelere-aykiri-islemler-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/b12c7617-6e19-44b6-a153-6221eac81cce/yapim-islerinde-taahhude-aykiri-imalatlar-ile-ilgili-olarak-cezai-mueyyide-ongorulmemesi http://kamubis.com/decisions/SayistayFinding/00be8942-6c28-4fb0-968c-969c78481952/dogalgaz-ihtiyacinin-ihale-yoluyla-temin-edilmemesi http://kamubis.com/decisions/SayistayFinding/c694bb4d-cba6-48b1-8857-f63eeb752572/universite-mulkiyetindeki-tasinmazlarin-mevzuata-aykiri-olarak-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/e70069ea-2b97-491a-931d-0720aabc26ac/2020-yilinda-desteklenen-bilimsel-arastirma-projeleri-icinde-olmamasina-karsin-rektorluk-bilimsel-arastirma-projesi-adli-proje-icin-bap-gelirlerinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/7cca7317-bba4-42b6-a9bc-314daeb0c3c7/ogretim-uyesi-kadrolarina-objektif-kriterlere-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/6b733ef3-9b1e-4041-8d76-121a9b97d74b/sube-muduru-kadrolarina-mevzuata-uygun-atama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45ffbfa0-6980-4d99-9d68-edd440009be9/ileri-biyomedikal-ve-ar-ge-merkezinin-sertifikasyon-surecinin-tamamlanmamasi-ve-tesisin-elektrik-ihtiyacinin-karsilanmamasi-nedeniyle-tam-olarak-kullanilamamasi http://kamubis.com/decisions/SayistayFinding/df19a28c-82f5-49f4-be11-4f9de609e94f/hazinenin-ozel-mulkiyetinde-bulunan-arazinin-depark-a.s.nin-kullanimina-tahsis-edilirken-teknoloji-gelistirme-bolgesi-ilan-edilmemesi-ve-irtifak-hakki-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/fc0f179a-26e4-41a5-afb6-7985fa123d32/universite-kooperatifinin-kira-borclarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2ed57be3-9f7b-4f98-a8c9-3c0de15843d7/proje-ozel-hesabinda-kayitli-dovizlere-ait-degerleme-islemlerinin-ay-sonlarinda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0ee8dc7e-145e-4a9f-af1e-299d2439468f/gelirlerden-takipli-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/80cad8d4-8ce6-4e96-bcac-67140e2bff39/iscilerden-kesilen-sendika-aidatlarinin-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/c641c323-e5c1-49c6-97db-ee66c39f7911/uzun-vadeli-alacaklardan-vadesi-bir-yilin-altina-inenlerin-kisa-vadeli-hesaplara-aktarilmadan-dogrudan-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/d6cfe39f-bd94-460d-8d75-fb68291b272b/universitenin-ortaklik-payi-karsiligi-olarak-kooperatife-verdigi-sermayenin-kurumun-mali-tablolarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4dc2a6c8-6876-490d-ba7e-337ef80b43ea/verilen-cekler-ve-gonderme-emirleri-hesabinin-borc-toplami-ile-banka-hesabinin-alacak-toplaminin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/9a83b29a-7eda-4af8-8267-c2dce99aaeb2/kurumun-elektronik-ortamda-sayistaya-gonderdigi-banka-hesaplari-bilgi-formunda-yer-alan-hesaplar-ile-banka-mutabakat-cetvellerinde-gorunen-hesaplar-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/43c7946c-bc1e-49a1-b253-13f04a5c7243/kurumun-hesap-verme-sorumlulugunu-tam-olarak-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/0b5a6b41-acd1-4a2b-9c6a-4bacfb93d96f/isletme-bunyesinde-kullanilan-pos-cihazlari-icin-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b636e5fa-5bea-4ffa-ad79-ab19ac68bc71/desem-tarafindan-milli-egitim-bakanliginca-yetkilendirilmeyen-bir-firmadan-egitim-hizmeti-satin-alinmasina-iliskin-alim-surecinde-hatalarin-mevcut-olmasi http://kamubis.com/decisions/SayistayFinding/40f7c23c-2f94-450d-934c-80d6445f17bc/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabinin-karsilikli-calismamasi http://kamubis.com/decisions/SayistayFinding/65f95a7f-99ed-4b6a-a258-89421d12da53/saticilar-hesabinda-kayitli-isletme-borclarinin-odenmesinde-borcun-kayda-alindigi-tarihin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/3072c6fc-125e-4d89-9b76-41b262ee649a/arastirma-ve-uygulama-hastanelerinin-gelirlerinin-giderlerini-karsilayamamasi-ve-mali-yapilarinin-bozulmasi http://kamubis.com/decisions/SayistayFinding/b887a9d5-775d-42df-9b40-148f35f876b9/doner-sermaye-isletmeleri-butce-imkanlariyla-edinilen-tasinirlarin-yil-sonunda-universiteye-bedelsiz-devredilmesi http://kamubis.com/decisions/SayistayFinding/e0da9b63-b2b4-4e9a-a2bb-5e7e36f7e536/fiilen-doner-sermaye-isletme-mudurlugunde-calismayan-ve-doner-sermaye-gelirine-katkisi-olmayan-personele-performans-ek-odemesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/1234fb37-3d8a-4de4-bb6d-a2faf0d1a65c/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d73125f9-383d-4a3e-9571-b96b6a650f4a/calisanlara-verilen-sosyal-denge-odemesine-iliskin-sozlesmede-yer-alan-hukmun-kanuna-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/af6d53b0-bd36-4cd7-ae1a-daa316acad32/isletmenin-mali-tablolarinda-yer-alan-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f96dc1fb-c526-45d2-aa3c-6bca1fc7c304/isletmenin-banka-hesaplariyla-ilgili-eksik-bilgi-gondermesi http://kamubis.com/decisions/SayistayFinding/42fe0f04-6496-4452-a3a4-290bed9ab94e/gorevde-yukselmeye-tabi-kadrolara-atama-islemlerinde-kariyer-ve-liyakat-ilkelerine-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d48dba3a-92dd-496d-91cf-b3bb235069e1/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/038d786a-bcc3-4836-a027-ead60a9f53fd/kiraya-verilen-tasinmazlarin-kayitli-degerlerinin-ilgili-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7995ff5c-6912-4938-8e30-5ed4f5e62357/goruntuleme-bilgi-toplama-ve-takip-sistemlerine-iliskin-kayitlarin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/5d007d2d-cf04-4f16-9ad7-043cb3fd6e04/haklar-hesabina-kaydedilmesi-gereken-yazilim-lisans-veya-elektronik-sertifika-alimlarindan-34-adedinin-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/5fb85842-9baa-4d3f-a88d-e4b107f8e2b1/arastirma-ve-uygulama-hastanesi-doner-sermaye-isletmesinin-gelirlerinin-giderlerini-karsilayamamasi-ve-mali-yapilarinin-bozulmasi http://kamubis.com/decisions/SayistayFinding/5912a153-abf2-4deb-8336-d83177fcc3d3/dogrudan-temin-usuluyle-yapilan-alimlarda-yasaklilik-teyit-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/84ad3f93-c66c-487a-bbc0-bcd85fbd27ff/proje-avans-mahsubuna-iliskin-surelerin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/b9090e9a-5797-40e9-b89d-738af8db99a7/bilimsel-arastirma-projelerine-iliskin-nazim-hesaplarin-devir-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/1fa5e65f-a826-4c24-bb73-d791bbc9882a/zamanasimina-ugrayan-teminatlarin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/3dc49577-f03e-439b-831e-9a90fde08607/proje-ozel-hesabindaki-dovizler-icin-ay-sonunda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4e8a7103-e599-41d4-b398-36c96e687030/gecerlilik-suresi-dolan-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/f91b9773-11ed-4c26-9930-46aed08ce76f/universitelerin-uygulama-alanina-yardim-niteliginde-olan-gorevlendirmelerin-kamu-kuruluslari-ve-vakiflarda-gorevlendirme-maddesine-gore-yapilmasi http://kamubis.com/decisions/SayistayFinding/4f225a87-7b4d-4219-9b60-8e9205ade75f/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9778b311-209e-4d59-8f8c-7139f2339e2e/kamuya-olan-borclarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/f3b8c690-dde9-4c1c-8be3-849451f912ac/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b47ff90f-e7f7-4b4e-80d7-a87104cea152/doner-sermaye-isletmesi-bunyesinde-faaliyeti-olmayan-birimlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5092478c-5e56-4093-8943-19ffc2be1211/doner-sermayeden-yapilan-ek-odemenin-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/12ecdd53-5c30-4000-8c42-1ffe843458b3/doner-sermaye-isletmesi-adina-acilmis-bazi-banka-hesaplarinin-muhasebe-sistemi-disinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/107b350a-ad94-4755-8138-de793813dcc0/faiz-gelirlerinden-kesilen-gelir-vergisinin-muhasebe-kaydinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/55177c56-5324-4e4a-95e9-f28b087567cb/teknoloji-fakultesinin-fiilen-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/5e5010c0-dc44-48fc-89b5-1142c0912445/ogretim-uyesi-kadrolarina-objektif-kriterlere-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/43d0fbe3-7143-4b88-879a-1d2352c3a3d5/yapim-islerinde-alinan-teminat-niteligindeki-gecici-kabul-noksanlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/64ced707-f64a-46e6-82b0-157900b1e529/universitenin-banka-hesabinda-yabanci-para-cinsinden-tutulan-varliklarin-ay-sonu-degerlemelerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31d66142-7ec1-4d5f-adce-89db1391c305/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f405ba86-36ad-45cf-94e4-ca40f475100c/gelecek-aylara-ait-gelirler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cc2c769f-d39d-4255-8868-2a1042531078/maddi-duran-varliklara-yonelik-deger-artirici-nitelikteki-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e984196a-b2d2-49b5-ae75-c1f3fa0146fe/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/cd18e5eb-0658-4ba2-b836-2981b68d1cc1/gelirlerden-takipli-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e2cf6cc7-51f3-4b52-918a-c0b18f8d7c31/verilen-cekler-ve-gonderme-emirleri-hesabinin-borc-tutari-ile-banka-hesabinin-alacak-tutarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/cab1ef1b-e4e7-49f2-91e4-09dcbdfabaf6/universite-tarafindan-bolu-teknoloji-gelistirme-anonim-sirketine-verilen-sermayenin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/64aef371-fcbe-4dfa-b1cb-ad2da2aa8489/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/2878b548-2e7d-4ac6-b3a2-7f7f41668b7e/kurumlar-vergisine-tabi-doner-sermaye-isletmelerine-mukellefiyet-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/466fd370-525a-4f6a-b1da-52a40528eb78/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fda7bd87-2423-44b1-bad8-2386e40688a1/dogrudan-temin-kapsaminda-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformuna-kayit-edilmemesi http://kamubis.com/decisions/SayistayFinding/28d77898-7a5a-4af3-aef1-6ea70bf4f216/maddi-olmayan-duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/0df9a151-4b41-4b21-a68c-2797b0115522/bolu-teknoloji-gelistirme-anonim-sirketine-doner-sermaye-butcesinden-aktarilan-tutarlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/bddb4606-72df-490c-886b-19501ad1ff1f/ilk-madde-ve-malzeme-ile-ticari-mal-alimlarinin-kamu-ihale-kanununa-tabi-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d45261b3-6fc3-4286-8bdf-aef583d35acb/evsel-kati-atik-ucretine-ait-takip-ve-tahsil-islemlerinin-tam-olarak-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/7a9e6b81-caea-468d-9bd8-75517d326f13/yapilmakta-olan-yatirimlar-hesabinin-gercek-tutarlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/293a01ab-8d03-452f-a019-2a14d3801949/dogrudan-temin-usuluyle-yapilan-alimlarda-yasaklilik-teyit-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/da97c545-dd8f-485a-a94a-aeea75b53651/faiz-gelirlerine-iliskin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/08c85d42-55ae-4f8c-bbb3-876dc33db6ba/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/88f3b3b7-ba1f-4543-99f4-e5d59d32fd38/universitenin-sosyal-guvenlik-kurumuna-olan-odenmemis-borclarinin-bilancoda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/cc84720d-4640-44d4-b13c-b590fe9ecf7a/banka-hesaplari-arasindaki-para-aktarimlarinda-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f8b01349-5b14-48be-9efa-4ca3cbb7cc0d/bilimsel-arastirma-projelerinin-izlenmesinde-bilimsel-projeler-hesabi-ve-bilimsel-projeler-karsiligi-hesaplarinin-tum-islemleri-kapsayacak-sekilde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9636ebc0-ab21-4879-8ba0-6fbc03cdfd00/tasinmaz-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/780845b8-a145-4110-bb20-d24f7de35b04/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregi-hazirlanmasi-gereken-formlarin-eksik-ve-hatali-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/6785e85b-2046-4e59-8e71-b33025e1baaf/maddi-duran-varliklar-icin-yapilan-harcamalarin-ilgili-varlik-hesabina-alinmayarak-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/2bde683d-1295-41e0-9a11-b30a5608cb47/universiteye-ait-bazi-gayrimenkullerin-ihale-mevzuatina-uyulmadan-ve-kira-bedeli-tespit-edilmeden-zonguldak-bulent-ecevit-universitesi-sosyal-tesis-isletmesine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/c686760e-63f7-4ab0-8abf-9599dd7819fb/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/948c6f3c-7245-4da6-8a85-3b95187d9702/tasinmazlarin-kiraya-verilmesi-ihalelerinde-tahmin-edilen-bedelin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/b45db9b1-12aa-4de3-bb5b-3bc9b807e355/dogrudan-temin-usuluyle-yapilan-alimlarda-yasaklilik-teyit-isleminin-yapilmamasi-ve-bu-nitelikli-alimlarin-elektronik-kamu-alim-platformuna-ekap-tam-ve-duzenli-olarak-girilmemesi http://kamubis.com/decisions/SayistayFinding/746900f4-9e7c-44d3-ad30-b8de5dd46483/acik-ihale-yontemiyle-yaptirilmasi-gereken-bazi-yapim-islerinin-pazarlik-usulu-ile-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/456809b4-4fe0-481b-8be9-34cd5a7748f4/universitede-hizmetine-ihtiyac-duyulan-ve-ayni-zamanda-mecburi-hizmet-yukumlulugu-bulunan-bir-ogretim-elemaninin-universite-yonetim-kurulu-karari-olmaksizin-baska-kurumda-gecici-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/c9333ee9-ff03-4001-afaf-45d368396121/hukuk-musavirligi-bunyesinde-olmayan-bir-kadroya-hukuk-birim-amiri-adi-altinda-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/b068241b-3510-4f73-b3a5-b60d17cb2c68/ogretim-uyesi-kadrolarina-yapilan-atamalarin-bir-kisiminda-objektif-kriterlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3b594b6c-bc24-43cf-8028-a59b0e6ee502/gorevde-yukselme-sinavina-girmeden-enstitu-veya-yuksekokul-sekreterlerinin-sube-mudurluklerine-atanmasi http://kamubis.com/decisions/SayistayFinding/1c1a684a-8431-43c3-adee-f3b0e36a5f0c/dekanlik-gorevlerinin-vekaleten-yurutulmesinde-mevzuatinda-belirlenen-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/379e4745-c62a-40fc-be3d-31e82fdd24a4/yeralti-ve-yerustu-duzenleri-hesabina-eksik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/5a5ad6b9-be2f-4fbf-b420-989ee9ab54a7/gecici-kabulu-yapilan-tasinmazlarin-maddi-duran-varliklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7477d147-44bc-4b28-8582-32696beda1dd/hukuk-musavirligi-tarafindan-takibi-yapilan-alacaklarin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/6d6bf72b-a519-4a48-b8c4-bb71b8f7db5f/harc-ve-katki-payi-benzeri-gelirlerin-tahsilat-yapisinda-onemli-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/7250acf6-0d73-438a-957f-33a656c31c44/universite-adina-yetkisiz-birimler-tarafindan-muhasebe-sistemi-disinda-banka-hesabi-acilmasi-ve-banka-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2c002afc-d769-48fe-90d8-f0c9f2738bd4/iktisadi-isletmeye-ait-banka-hesaplarinda-tutulan-kaynagin-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/d6535016-8c2d-441a-9e08-57aca9291a6e/faaliyeti-olmayan-doner-sermaye-isletme-birimlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cc9b9018-44dd-4c9d-801e-b0fcb1671404/iktisadi-isletme-bunyesinde-calisan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3b58d55c-47d0-4a2e-8485-6609ab1296ba/iktisadi-isletmeye-ait-tasinirlarin-mali-tablolarda-tam-olarak-yer-almamasi http://kamubis.com/decisions/SayistayFinding/54e14aa6-7aed-42a1-92e1-d46c96817217/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4c9f30b9-f2a5-4cc9-8a4a-090cadbf1b12/universite-mulkiyetinde-olup-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e5401a3c-19a0-4388-872a-267ccab07739/proje-ozel-hesabindaki-dovizler-icin-ay-sonlarinda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c1fa19e6-2a49-4068-a2cc-79998e2ba27a/harcama-birimleri-arasindaki-tasinir-devirlerinde-muhasebe-birimleri-arasi-islemler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8ef37036-2fa1-46aa-bc9e-abb36b26b443/belediye-gelirlerinin-tahakkuk-ve-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/43ca6c49-eac5-4f5d-8f75-a9ec5abf6037/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/13d7d5ba-75bf-4ab6-b996-7b584db7deda/maddi-duran-varliklarin-omrunu-uzatan-tadilat-islerine-iliskin-tutarlarin-maliyetlerine-eklenmek-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/53e4f93b-9308-40d2-bd5f-7a49d7d744b1/kamu-idaresinin-sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4a7081c5-4491-4a9a-b867-81ebf58192b6/yil-icinde-elde-edilen-gelirlerden-bakim-onarim-payinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4172d0fb-6cdb-456d-ae92-37472ce2796f/zarar-eden-sosyal-tesisler-isletmesinin-mali-surdurulebilirliginin-bulunmamasi-ve-bu-konuda-calisma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/51522834-41a2-4cea-a501-ee9a0e8bcbfe/sosyal-tesislere-ait-tasinir-islemlerinde-tasinir-mal-yonetmeligi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c8265d65-3360-4ba8-ad74-69b665025bf2/iktisadi-isletme-tarafindan-yurutulen-hizmetlerden-dogan-alacaklar-icin-gecikme-zammi-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/75e47205-0a58-4027-96e1-4340749cae3b/bedelsiz-tasinir-devredilmesine-iliskin-usule-uygun-olmayan-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1af78f91-abbd-4a38-b8be-e7b305e8cf53/kamu-ihale-kanununun-21-ve-22nci-maddelerindeki-parasal-limitler-dahilinde-yapilan-harcamalarin-yillik-toplaminin-idare-butcesine-bu-amacla-konulan-odeneklerin-kamu-ihale-kurumunun-gorusu-alinmaksizin-10unu-asmasi http://kamubis.com/decisions/SayistayFinding/9a845c58-bb89-41ac-ab60-958c833241f2/denetim-komisyonu-tarafindan-denetim-raporlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/2671a5d7-cc3e-4141-8308-8da40a421f4e/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ee7952af-6547-4556-b0fe-ca5231d07698/ekonomik-omrunu-tamamlamis-duran-varliklarin-ilgili-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/8d6eeb4f-3975-466e-834d-42f6d92a5a6c/universiteye-tahsisli-tasinmazlarin-cins-tashihi-ve-degerleme-calismalarinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/855e7610-73d4-4539-8b42-3c4859c3f628/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/b07f3f9b-49b1-40c9-9689-43ff9d466e1a/mali-tablolarin-gec-ve-hatali-formatta-gonderilmesi http://kamubis.com/decisions/SayistayFinding/37bd66ee-0dd2-4deb-9232-3a1604b91b2f/doner-sermaye-biriminin-diger-bir-birimden-ihtiyaclari-sartnameyi-ve-yaklasik-maliyeti-belirlemeden-dogrudan-hizmet-satin-almasi http://kamubis.com/decisions/SayistayFinding/edc97976-768a-4a03-9e8d-b072a8a7d8da/mulkiyeti-istanbul-buyuksehir-belediyesine-ait-tasinmazin-intifa-hakkinin-kapsamina-ve-imar-planlarina-aykiri-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/67106306-7e96-4faf-8edc-dca2d88cae16/istisna-kapsaminda-yapilacak-alimlar-icin-usul-ve-esaslarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/b91fe8ee-9c45-479d-a6dc-89982d7c12c7/ata-teknokente-ozel-butce-ile-iliskilendirilmeksizin-dogrudan-doner-sermaye-hesabindan-sermaye-aktarimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/4f641a49-1773-4063-846b-1d32a87bf1bf/maddi-olmayan-duran-varliklara-iliskin-amortisman-uygulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dc1c8c7c-b65f-413a-890b-9cb7f2468fe7/maddi-duran-varliklar-icin-amortisman-islemi-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/f8b420a1-6fc3-48f8-be1c-93c740665cfb/kaydi-envanter-isleminde-sayim-ve-tesellum-noksanlari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4b656dd9-a603-4db9-94c0-e4b1761be5b7/yapilmakta-olan-yatirimlar-hesabindan-dusulerek-ilgili-maddi-varlik-hesabina-alinan-miktarlarin-yil-sonunda-muhasebe-sisteminden-cikisinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/6b263a0a-04ee-4b19-9d72-37bbe5534d7c/bilancoda-yer-alan-yatirim-tutarlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2aca04f8-9a86-4ec5-a0a8-b5b141371c40/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5e5c705d-e77f-462f-bc8d-4be99ce44103/sirket-disinda-gorevlendirilen-personel-bulunmasi http://kamubis.com/decisions/SayistayFinding/acb4f033-93d0-4578-aba2-7d7fd040c448/bilancoda-gosterilen-sermaye-miktarinin-tutarsizliklar-icermesi http://kamubis.com/decisions/SayistayFinding/c686a274-0a63-4952-9d4b-7d3cdad7f200/2014-yilinda-yapilan-hibe-isleminin-2020-yilinda-gelirden-iade-islemiyle-duzeltilmesi http://kamubis.com/decisions/SayistayFinding/0386c426-fbf3-453a-87cd-3995b8893519/dogrudan-teminle-yapilan-alimlarda-kamu-ihale-kanununa-uyulmamasi http://kamubis.com/decisions/SayistayFinding/67012b47-1983-41b6-856c-66b29e84079e/hizmet-alimi-isi-ihalesinde-rekabete-aykiri-belge-istenmesi http://kamubis.com/decisions/SayistayFinding/b7212985-0eee-42a3-9f72-f57e0c440857/gayrimenkul-kiralamalarinda-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/a244eb5b-20c4-4024-9e67-950ad6a2bfb8/personel-servis-hizmeti-alim-isi-ihalesinde-uygulanacak-cezalarin-yapilacak-ise-uygun-ve-caydiriciligi-saglamaya-yonelik-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/19abc914-acf5-467f-ab3f-74a4f6c63ac1/ihale-dokumanlariinin-hazirlanmasi-ve-sozlesmelerin-uygulanmasinda-aksakliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/b2f979ea-b511-4958-a1cd-f659c32b30b0/ek-ders-odemelerine-iliskin-kontrol-sureclerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/b47d2a8b-ea03-4661-a58d-e97995acfc30/bilimsel-arastirma-projelerinde-ihtiyac-duyulan-yapim-islerinin-istisna-duzenlemeleri-kapsaminda-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/198c5184-182e-4dec-825f-df985d2124db/mali-tablolarin-tasinmazlara-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/4a834bbd-0684-4742-af61-62f42fc26223/sponsorluk-sozlesmesi-ile-elde-edilen-gelirin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d6f9ca8e-e4e7-4cb0-8ac1-b42e98a92dcd/kisilerden-alacaklarin-mevzuata-uygun-olarak-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4538874a-b0d6-42ee-a690-5c3270455aa6/islemleri-tamamlanan-akreditiflerin-mahsup-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2299edf6-6d6d-4dde-84a7-66111a6db72d/dil-ve-tarih-cografya-fakultesinde-bulunan-basili-yayin-niteligindeki-tasinirlarin-kayit-altina-alinma-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/4287ed5b-1d51-4777-9c21-ebd9687bddf1/sirket-idari-binasina-ait-elektrik-faturalarinin-ankara-buyuksehir-belediyesi-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/6f0e24c3-85a1-4c8a-9fca-2aac7a4c0bec/mulkiyet-ve-kiralama-seklinde-tasita-sahip-olmayan-kurumun-sofor-hizmeti-satin-almasi http://kamubis.com/decisions/SayistayFinding/da3e679d-6884-4a2e-ba81-df57e501b6a0/kurumun-otelcilik-hizmetlerinin-kamu-ihale-kanununa-gore-ihale-edilmemesi http://kamubis.com/decisions/SayistayFinding/8e32f044-d21f-41aa-ab00-257904aded3e/muhasebe-ilkelerine-uygun-kayit-yapilmasina-genel-hesap-planinin-izin-vermemesi http://kamubis.com/decisions/SayistayFinding/2c17468e-1d7f-42d5-9e25-d80a6a45cd49/ticari-alacaklara-iliskin-islemlerin-muhasebe-sisteminden-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/fc98a4e9-88e0-4977-866b-d9966d5424c8/kidem-tazminati-karsiligi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/16f9db35-8cd0-4d96-92a3-47272616bdc6/dogalgaz-ihtiyacinin-gerekli-rekabet-ortami-saglanmadan-ihalesiz-olarak-karsilanmasi http://kamubis.com/decisions/SayistayFinding/d3dc1714-4742-4aaf-a00d-0080058ed566/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c0326ae1-755d-4f3d-b555-a6defd9245e2/dogrudan-temin-kapsaminda-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f247e317-7f85-4ece-bbf5-589b4d35597a/yer-teslimi-yapilan-ve-is-programi-onaylanan-yapim-isine-iliskin-imalatlarin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/6aaa3575-2a9c-47e8-a9a7-348f9cb0e568/kurumun-ortagi-oldugu-sirkete-doner-sermaye-butcesinden-aktarilan-tutarlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0e56b9b4-3810-42b0-a246-473cb97a488e/vadeli-mevduat-faiz-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6c1e891f-8858-496d-870a-0bb024ac3dae/haklar-hesabina-kaydedilmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ea130099-7390-4c5b-825b-ee0fa2cc6355/universitenin-kullanimi-icin-alinan-bilgisayar-yazilimlarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f254e09a-8ae4-483d-bd15-78e2aa175530/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/386130cf-10be-4ce5-a4ee-892b8285a14d/kiraya-verilen-irtifak-hakki-tesis-edilen-maddi-duran-varliklarin-kayitli-degerleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/248deb30-2e59-402c-a638-1d700159267e/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/df36ec5a-b634-435e-a39a-5c4f93da9f78/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/9f631f07-ea92-4f64-847b-2f30034d31d7/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/77c7081b-50ee-4703-b34f-123101235223/aski-genel-mudurlugunden-olan-hakedis-alacaklarinin-tam-ve-duzenli-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9f018db9-b429-4ddb-9a82-cf182d480f7e/serbest-tuketici-konumundaki-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e2f70dcf-d243-494f-8a58-c9bac3ce6672/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5297fbf9-4764-4d0f-96cf-63f41ada5870/belli-bir-sureyi-gerektiren-dogrudan-temin-alimlari-icin-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/713424ca-ff5e-4568-a513-c8a28532ef82/bilisim-teknoloji-varliklarinin-kuruma-devrine-iliskin-hususlara-sozlesmede-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/21d4fcc4-cc4e-4390-8fb8-93bca62a0547/yapim-islerinde-kesin-kabul-tarihine-kadar-kesin-teminat-mektubu-tutarinin-yarisinin-tutulmasi-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/59cb02cb-9e94-408f-ab86-aa6602cdb5d5/tasinir-kayit-islemlerinin-yonetmelige-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/9366d36b-34f5-48d6-8e9e-835b3d4863d3/mevduat-faiz-gelirlerine-iliskin-tevkifat-tutarlarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/daf2ef51-4c9f-4247-ad9c-c18937ce04d4/pesin-tahsil-edilen-kira-gelirlerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9868cf86-09fe-4b82-8faa-838c954e9b0e/yurtdisi-veri-tabani-abonelik-odemelerinde-doviz-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/56e071ff-f633-495c-a953-48f87f0424e5/bilimsel-arastirma-projelerine-iliskin-nazim-hesap-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f5cb195c-2f20-41d4-9cbe-ef5c117d2b40/kredi-kartlariyla-yapilan-tahsilatlarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/231fbca3-25aa-4f86-8490-d951816b51f8/faiz-gelirlerine-iliskin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8e86727a-76d3-4d22-bfb1-e0d5519ea80e/proje-ozel-hesabi-ay-sonu-degerleme-islemlerinin-duzenli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a30d717c-bd2b-4eb6-981d-d1a5d1317467/sosyal-guvenlik-kurumuna-olan-ek-karsilik-prim-borclari-ile-faturaya-dayali-borclarin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7655dfde-2a5a-4e2c-8050-457e96f0b0fb/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/13976f88-16ed-4a1b-b713-2e333562ec9e/kat-karsiligihasilat-paylasimi-modeli-ile-yapilan-islerde-yoneticilerin-kullanimi-icin-yakit-dahil-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/1e1dc67f-0693-4f1a-a01c-7c8d10533a69/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0b948757-04c9-4d9d-a4c9-fd4bb642f368/belediyenin-ortagi-oldugu-sirkette-idareyi-temsil-eden-yonetim-kurulu-uyelerinin-usulune-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/7fccb61e-c711-44b4-9e66-861a3833ca9a/tibbi-atiklarin-miktarinin-tespiti-ve-kayit-altina-alinmasinin-kontrol-riski-olusturmasi http://kamubis.com/decisions/SayistayFinding/69124a6e-4b32-4a67-aab5-f6e1e787d67e/yerine-getirilmesi-belli-bir-sureyi-gerektiren-dogrudan-temin-alimlari-icin-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/54ae3fcb-1ed5-447e-9efc-b284af257186/kamu-ihale-kurulunun-yazili-izni-olmadan-dogrudan-temin-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/dd8c2692-8818-4fb0-9bc1-fc7e56a09192/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0471c42f-a9ab-4539-8f37-d944ace50617/birimler-arasindaki-ihtiyaclarin-birlestirilerek-toplu-ihaleye-cikilmamasi http://kamubis.com/decisions/SayistayFinding/7cf9c0c8-a787-4e5a-8486-25b696e8ded2/maddi-olmayan-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/aa6b0e8c-1a99-420d-86c8-4dc85ad77286/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6d59a3d7-7e70-4e56-b63b-0c19b465d68a/ahsap-teknolojileri-uygulama-ve-arastirma-merkezi-tarafindan-uretilen-ve-satisa-sunulan-tasinirlarin-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/bf52c42f-bd6d-4f02-a9f9-04346f9fa159/hurdaya-ayrilan-tasinirlara-iliskin-kisisel-sorumlulugun-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/f1ac3cba-54c1-4de5-943f-746103eefca0/bilimsel-arastirma-projeleri-kapsaminda-verilmesi-gereken-sonuc-raporlarinin-zamaninda-verilmemesi-projelerin-kapatilmamasi-ve-yonergede-yer-alan-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/0f58f320-72ca-4c56-8348-32a887f2dff9/mevduat-faizlerine-iliskin-kesintilerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/190187d3-e43a-4202-8287-c5160738ba40/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ba21305e-cdd7-461c-baf0-1f6192714a70/haklar-hesabinda-takip-edilmesi-gereken-alimlarin-dogrudan-gider-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9b7d9c76-6dcf-45c7-862a-aed20009ef74/geriye-donuk-kayit-yapilmasi-ve-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0b3254bb-fb0e-4ed0-8166-344fa0d42657/universite-ozel-butcesinden-odenmesi-gereken-giderlerin-doner-sermaye-isletmesi-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/ed57d345-70da-4e37-97f8-a8434f6bb1cb/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ede1b5d2-5b63-45ca-b6df-a306763695a5/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-10-sinirinin-asilmasi-ve-bu-asim-icin-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ac637014-1cff-4269-ade1-8d68e08031a9/universite-bunyesinde-istihdam-edilen-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f0012eae-3a00-45fc-8c39-9c9ad8de159c/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3908ac8a-24d6-4690-97ad-3dc46a450291/proje-ozel-hesabindaki-dovizler-icin-ay-sonlarinda-degerleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c9bca9fd-42f7-43aa-b89e-e840f98ad8bf/dogrudan-temin-ve-pazarlik-yontemi-ileyapilan-alimlarda-belirlenmis-olan-ust-sinirin-kamu-ihale-kurumunun-yazili-izni-olmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/eb2a95c4-7af5-488d-8ffb-8f87602666b3/muhasebe-birimleri-arasi-islemler-hesabi-ile-deger-hareketleri-sonuc-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/caa3cd3b-3367-44fd-8c7d-589e7c09c088/yurtdisi-veri-tabani-abonelik-odemelerinde-doviz-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1eeeaa65-b96e-44ee-9819-62b76b0691df/kiraya-verilen-irtifak-hakki-tesis-edilen-maddi-duran-varliklarin-kayitli-degerleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ca438bd3-ed8f-4f7a-9c94-eb973ca97fa4/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c67e619b-8dd0-4fe9-b272-ad19c0f01d66/bilisim-sistemleri-yonetisim-kontrollerinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/35c3c766-8cae-4c09-85ca-79c6408ac43b/dis-tedarikle-yurutulen-bilisim-hizmetlerine-iliskin-sozlesmelerin-bilgi-guvenligi-yonunden-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/577340b0-7b1d-4d8f-8a5b-2a5b9e696b3f/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b019ba86-6c08-4904-a665-7a57c596d516/kiraya-verilen-tasinmazlardan-isinma-bedeli-alinmamasi http://kamubis.com/decisions/SayistayFinding/6ab7bdde-9753-40cf-b8c6-ef92b8c813c0/hurdaya-ayrilan-tasinirlara-iliskin-kisisel-sorumlulugun-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/943f4e1e-d309-42b7-b218-4e8f165c1ee2/hurdaya-ayrilan-dayanikli-tasinirlarin-parcalarinin-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/d4bb34c9-a2c3-4266-aa61-2dcdb5f29456/gecici-kabulu-yapilan-yapim-islerinin-ilgili-maddi-duran-varliklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9a91ae84-2c4f-4ee2-aaf4-51a5d7f6c9f7/kuzey-izmir-teknoloji-gelistirme-merkezi-projesi-kapsaminda-kurulacak-sirkete-sermaye-olarak-gonderilen-kaynagin-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/cd9e1ca6-296a-43bf-829c-8acee13ec3ba/teminat-mektuplarinin-iadesi-ve-saklanmasi-ile-ilgili-mevzuata-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/cde74b82-d210-4c63-a160-5096bfb7bda0/muhasebe-kayit-suresi-ve-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/adba810b-8021-4b01-a5ab-6da049a6ebec/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2f529521-bcb9-48d6-a802-3b73f3fa01c7/dogrudan-temin-kapsaminda-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/c3c7dcdf-6445-4d2c-8d6d-dc8276a2e9b4/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usuluyle-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/ec1be88e-1c3b-49ed-beb5-75e6494abb14/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/41159180-c39f-49c0-aebf-9d0231a76dba/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ustesit-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/ac16374c-8314-4193-8efb-c4b99b898f63/takipli-alacaklarin-gelirlerden-takipli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3c84d863-bcef-4407-8d81-323816a970b4/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3a9998ef-e9d2-4dfc-8656-11e9f4a9c49b/tasinir-yonetiminde-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/7209cd7a-d3d3-4bc1-b435-5d76ec145478/kurumun-yazili-ve-mustakil-bt-stratejisi-ile-bilgi-guvenligi-yonetim-sistemi-bgys-sertifikasinin-olmamasi http://kamubis.com/decisions/SayistayFinding/6199d745-5eef-49bd-9505-6ed8801412b9/adli-davalarda-icra-vekalet-ucretlerinin-itiraz-suresi-sonunda-odenerek-indirim-hakkindan-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/a247c2ae-593a-4d64-a397-db8e13312495/bir-kisim-kiraya-verilen-alanlarin-tip-ihale-dokumanlarinda-eksikliklerin-olmasi http://kamubis.com/decisions/SayistayFinding/2b50dcdf-efae-47e9-86de-dae1a30f6a80/yapim-islerinde-yuklenicilerin-idareden-onay-almadan-alt-yuklenici-calistirmasi http://kamubis.com/decisions/SayistayFinding/6c1f72ec-2ed1-4daf-a0f0-9aa2359619f9/tek-kaynaktan-temin-edilen-mal-ve-hizmetlere-iliskin-piyasa-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2508ff54-87f8-43e0-a6a2-23f7b57480c5/nadide-eserlerin-buyuk-bolumunun-kbs-kayitlarinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/832c17de-35cf-4373-b394-8478e28fcd9e/tuketim-ambarindaki-malzemelerin-uygun-sartlarda-muhafaza-edilmemesi http://kamubis.com/decisions/SayistayFinding/42fdedb8-31c2-4e2f-809a-caa15ad27778/tasinir-ambarlarinda-duzenli-fiziki-sayimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/05ce7ad9-0d5b-4695-9d27-010d95732795/temizlik-malzemelerinin-kullanima-verilmeden-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/5246e025-0dd2-4a3c-986a-d6cb5dd10431/fiziki-ambar-denetimlerinde-noksan-veveya-fazlalik-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/cf99f6b2-780c-4efe-972c-82f45b2c9fea/nedeni-belirlenemeyen-sayim-fazlalarinin-gelir-olarak-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/9490eb14-a690-4bc4-9407-d8b51c3054a1/ihale-kapsaminda-alinan-nakit-teminatlarin-yasal-suresi-sona-ermesine-ragmen-ilgilisine-iade-edilmemesi-veya-hazineye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/326a063f-bd2c-42b2-83aa-0a8e015490ba/tahsisli-tasinmazlarin-amortisman-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e37724b5-c46c-4c4d-a544-3c19f48d3aec/faaliyet-donemi-icinde-odenecegi-ongorulen-kidem-tazminati-karsiliklarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a837e73d-2a8a-4038-af44-a3ca095d8ace/kullanilma-imkani-kalmayan-maddi-duran-varliklarin-satisina-iliskin-kayitlarin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/38f25ab6-692d-4a7a-ad08-5dfb2616d98f/muhasebe-birimleri-arasi-islemler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8e342556-b3d0-44fd-ba12-33ba8f5866d6/ic-kontrol-sisteminde-eksiklikler-bulunmasi-ve-ic-denetim-biriminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/ae70d674-c235-49c4-b87f-0048944a2192/universite-tasinmaz-envanter-calismalarinin-tamamlanmamasi-ve-tasinmaz-kayitlarinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/fcc7fb95-ca39-4aac-b762-7b68ee334412/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/298e1987-0522-44b6-bdc3-5befb4e7f700/ilac-temininde-yasanan-sorunlar-nedeniyle-hastanenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/6e617901-dcb9-4f12-a7b9-41a09ca47805/sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/6f11d204-a74f-403b-94f7-f87c179571cc/tip-fakultesi-hastanesi-doner-sermaye-gelirlerinden-doner-sermaye-isletme-mudurlugu-hesabina-karsiliksiz-kaynak-aktariminda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/656820b8-949c-4926-8a60-42fb087b895f/belli-bir-sureyi-gerektiren-muhtelif-dogrudan-temin-islerinde-sozlesme-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/f98eaf7f-01d5-4a9a-a823-3f7608a78375/supheli-hale-gelen-ticari-alacaklar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/70361948-1825-47e4-8ce1-b90cb926795a/doner-sermaye-tarafindan-uretilen-ve-satisi-yapilan-muhtelif-emtianin-varlik-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7072490e-85c3-461c-a4ba-a4497ce7c3cd/detayli-hesap-planinda-yer-almayan-hesaplarin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0d9d11f4-fd42-423e-b43e-f9a5f7ee4d28/adli-davalarda-icra-vekalet-ucretlerinin-itiraz-suresi-sonunda-odenerek-indirim-hakkindan-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/6b606962-5112-4ad4-8c19-de314ee7f0a0/tek-kaynaktan-temin-edilen-mal-ve-hizmetlere-iliskin-piyasa-fiyat-arastirmasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2f8e4a9e-47ba-4e6b-ab63-74940ea85aa7/dogrudan-temin-limitleri-dahilinde-gerceklestirilen-yapim-islerinde-muayene-kabul-islemlerinin-mevzuatin-ongordugu-bicimde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8fd4929e-d751-4fac-89c0-fd57cfd954c3/yaklasik-maliyetin-tespitinde-asiri-sapma-gosteren-fiyat-bildirimlerinin-degerlendirmeye-alinmasi http://kamubis.com/decisions/SayistayFinding/1581e771-37e8-4120-adab-eba824fdfe5b/bir-onceki-yil-sozlesme-fiyatlarinin-yaklasik-maliyet-hesaplamalarina-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/53f90605-f63d-4306-a456-2eddad2b4416/yerine-getirilmesi-belli-bir-sureyi-gerektiren-dogrudan-temin-alimlarinda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/ecbfc89b-d143-42e4-8422-ba603a99b5a8/dogrudan-temin-limitleri-dahilinde-gerceklestirilen-yapim-islerinde-yaklasik-maliyetin-mevzuata-uygun-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/b7d164cb-fd08-4143-b27e-cf7ea834cc86/ihale-kapsaminda-alinan-nakit-teminatlarin-yasal-suresi-sona-ermesine-ragmen-ilgilisine-iade-edilmemesi-veya-hazineye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/a6b0f3e5-7b22-4a3e-8832-37cbf81cdcbd/tasinir-ambarlarinda-duzenli-sayimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7358722b-6fd4-4bc9-aec3-5daa6077cf98/fiziki-ambar-denetimlerinde-noksan-veveya-fazla-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/8e3e8e25-6431-43de-ab0c-05d865c896f4/nedeni-belirlenemeyen-sayim-fazlalarinin-gelir-olarak-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/52f5367c-7c82-4d2e-8370-2776407fa28d/dogrudan-temin-kapsaminda-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/e3529984-4c83-4991-90fc-05666516ad41/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/17eb4be9-ce71-428c-b2f8-42eb132d5300/itu-yurtlarinda-konaklayan-ogrencilerden-alinan-depozitolarin-iadesine-iliskin-takibin-yapilmamasi-ve-zamanasimina-ugrayan-depozitolarin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/9797561d-fbea-4fe4-8620-7f4602756dec/universitenin-mulkiyetindeki-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/28519d4f-c00b-49b3-8b57-615a92197b75/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/acaf8f7a-b696-41c3-8875-4bc08e67db2a/universite-yonetim-kurulu-karari-ile-dekanliklar-kurulmasi-ve-dekan-atamasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/c0e91102-0b5a-4594-a33d-3e83a8a6c21a/rektor-yardimcisi-dekan-yardimcisi-ve-genel-sekreter-yardimcisi-gorevlendirmelerinde-mevzuatla-belirlenen-sinirlamalara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e84a4cb4-4ab3-468b-bc28-7f445e073664/proje-kapsaminda-alinan-tasinirlarin-proje-bitiminde-yurutucusu-uzerinde-birakilmasi http://kamubis.com/decisions/SayistayFinding/39566380-4b30-496e-8100-8693faa8e4da/projelerden-alinan-demirbaslarin-yurutuculerine-teslim-edilmeyerek-atil-halde-bekletilmesi http://kamubis.com/decisions/SayistayFinding/4b03494d-646b-4b9d-8c63-eee207b81d53/dis-destekli-projeler-icin-yurt-disindan-ithal-edilerek-temin-edilen-cihazlarin-kurulumun-yapilacagi-mekanlarin-bulunmamasi-veya-diger-projelere-entegre-edilmemesi-nedeniyle-atil-hale-gelmesi http://kamubis.com/decisions/SayistayFinding/eb1205c0-a220-4fc0-b16e-ea4dd174e9f7/parcalara-bolmek-suretiyle-ve-dogrudan-temin-yontemiyle-bakim-onarim-tadilat-isleri-yaptirilmasi-ve-hizmet-alinmasi http://kamubis.com/decisions/SayistayFinding/336d6afb-7ac2-4a11-b177-af7f8fcc2566/teklifinin-degerlendirme-disi-birakilmasi-gereken-firma-ile-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/151ff184-34be-46dd-9afd-e80f3b37c84c/danismanlik-hizmeti-aliminda-belli-istekliler-arasinda-ihale-usulunun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d3ec020b-e29c-453a-ba94-440110e382b7/avrasya-yer-bilimleri-enstitusunun-faaliyet-alanina-uygun-yapilmis-binanin-kullanim-amacinin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/2cf983e4-4f09-49b1-b97f-a1cee4cc201f/2021-yili-yatirim-programi-ile-belirlenen-sure-ve-odenek-tutari-asilarak-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/16466bcf-ef49-40e4-b8ac-c43c152a5365/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-odenen-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/73a375ca-b440-4190-a991-0717324fac59/doner-sermaye-butcesinden-isletmenin-faaliyet-alanina-girmeyen-harcamalarda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/bba86b45-5aee-4e98-8f4a-d929d8d35a3b/doner-sermaye-birimlerinin-elde-ettikleri-gelirlerin-ayri-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f1850a30-9bc6-4ff9-8ebc-08352dd8d0eb/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f82c1562-9947-430b-9189-079314ff9c73/dogrudan-temin-kapsaminda-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/cd6895f9-2010-4f00-b766-af473f8b746c/bilanco-dipnotlarinda-taahhut-hesaplarinin-gosterilmemesi-soz-konusu-hesaplardaki-tutarlarda-hata-bulunmasi http://kamubis.com/decisions/SayistayFinding/3d3bc872-9764-444e-bf88-635faf258bf2/yapim-islerinde-butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-ve-koasurans-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/f011ca2e-4f78-4b51-95c1-d9bfa8efd913/lisans-ve-yazilim-alimlarinin-varlik-olarak-kayda-alinmamasi-nedeniyle-bilancoda-eksik-gosterimde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/fbd25679-ac7c-4962-8c7e-8003f294bfb5/gecici-kabul-islemleri-tamamlanan-binanin-varlik-olarak-kayda-alinmamasi http://kamubis.com/decisions/SayistayFinding/b2c86bc8-ba97-4cf4-bdb3-735fb70a6a0a/hukumsuz-hale-gelmis-teminat-mektuplarinin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/e7aff0f4-46e2-4295-a956-71cee2eb3f5d/personel-servis-hizmet-alim-islerinde-hatali-uygulamalar-olmasi http://kamubis.com/decisions/SayistayFinding/619c3257-3abe-4756-a46c-a43405c95381/isverenler-tarafindan-sunulan-kapsami-hatali-belgeye-dayanilarak-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/c50a99b8-5e4d-444f-84da-a0a65e0ae453/hatali-kapsamda-sunulan-belgeye-dayanilarak-hak-sahiplerine-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/3d534593-3206-453c-ba11-12d595b4f1eb/idare-tarafindan-teslim-alinan-bazi-teminat-mektuplariyla-ilgili-gerceklestirilen-is-ve-islemlerde-hata-ve-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e8f8c5d9-77d8-477e-94a5-0e866e7e9c58/ihale-kapsaminda-alimi-yapilan-islerin-bir-kisminda-hata-ve-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/eeea8695-4faa-4beb-bcf3-0e1ab7569143/bildirim-zorunlulugu-bulunan-ihalelerin-sosyal-guvenlik-kurumuna-zamaninda-veya-hic-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/56677abc-457a-443b-90c2-75805e588766/universitenin-kiraya-vermis-oldugu-tasinmazlarin-kira-artis-hesaplamalarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/df3dcd7b-9639-42bb-8e4b-4ae9829273cb/is-avanslari-ve-krediler-hesabinda-kayitli-tutarlarin-suresinde-mahsup-edilmemesi-ve-gecikme-zammi-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/222e1b56-9849-42ad-aae9-4617c5e835ce/kiraya-verilen-irtifak-hakki-tesis-edilen-maddi-duran-varliklarin-kayitli-degerleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e0f27047-a169-4da4-8bf2-0a973f5115d4/universiteye-tahsisli-hazine-tasinmazlarinin-ticari-amacla-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/43672b5d-d134-4cf1-b480-080d62cf8b80/tasinirlarin-harcama-birimleri-arasi-devrinde-muhasebe-birimleri-arasi-islemler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f8b78813-36b7-435c-a87d-2fe72c0a8af5/tasinir-kayit-islemlerinin-yonetmelige-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/be9875df-39b5-45be-910a-70208467b83e/universitede-bir-cok-kadroya-tedviren-gorevlendirilme-yapilmasi http://kamubis.com/decisions/SayistayFinding/09d67f2b-983b-4325-adbe-63edae9745da/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/4dd5e6ab-72df-477d-ba87-f20f27c5d98a/universiteye-ait-tasinmazlarin-universite-bunyesindeki-sosyal-tesis-isletmesine-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e0d032f7-f1fa-4fee-9c2b-760c5e85e029/universite-tasinmazlarinin-kiraya-verilmesinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/78db076c-77cf-4302-97c3-01914a9b020e/inonu-universitesi-ile-inonu-universitesi-vakfi-arasinda-kiralama-isleminin-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/38b2c7d5-0e6f-4d8a-8d8f-96ce2fed5745/bilimsel-arastirma-projelerinde-belli-bir-sureyi-gerektiren-dogrudan-temin-alimlari-icin-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/04a0dbbc-8828-4903-98f2-ce0fa5277e34/tasit-kiralama-ihalesinde-yaklasik-maliyetin-hatali-hesaplanmasi-ve-ihale-dokumaninda-mevzuata-aykiri-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/6257ca18-f45b-475c-8a4d-badf2e1f014a/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10luk-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/acb62ab6-a2c0-47dc-889e-810e7c1a3609/yapim-islerinde-yeni-fiyatlarin-mevzuata-uygun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/a46fff7d-fd9d-4285-855f-38986dbec1ea/universitenin-iktisadi-isletmedeki-ortaklik-payinin-mali-tablolarda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/3b3c2385-2f67-442c-a199-6c8ca8a213de/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/731f6a61-807d-4c7b-a8c9-d9aaa2370b05/gecici-kabul-noksanlari-icin-yapilan-kesintilerin-emanet-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/62e97353-2138-4489-8d5b-525e21419d2d/ilac-temininde-yasanan-sorunlar-nedeniyle-hastanenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/85087238-ed97-42ba-a4c2-1ef0277bd3e1/yevmiye-defterinde-bos-yevmiye-numaralarinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/6aec282e-e3b9-436f-9c11-65ddf9498ca4/tasinir-kayit-islemlerinin-yonetmelik-hukumlerine-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/e132c2ec-1ad5-45bc-b4cd-9f75039d55c0/kiraya-verilen-tasinmaz-icerisindeki-tasinirlarin-vakif-araciligiyla-kiralayana-birakilmasi http://kamubis.com/decisions/SayistayFinding/e19a94d2-622c-49cd-877e-fa9d1f38464f/dogrudan-temin-kapsaminda-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/d976dd16-4997-4f69-a3c5-07852ab895e4/kit-alimi-karsiligi-gecici-cihaz-temini-ihalelerine-ait-ihale-dokumanlarinda-mevzuata-aykiri-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6c82bfb7-c790-41af-b53b-a6b973fac472/ozel-muayene-saglik-hizmetlerinin-mesai-saatleri-icerisinde-sunulmasi http://kamubis.com/decisions/SayistayFinding/9943264a-7467-43f8-aa5d-a0d7948fe335/faaliyeti-olmayan-doner-sermaye-isletmelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8dbbd2f0-005d-499a-b164-5130f743a3f4/maddi-duran-varliklara-amortisman-ayrilmasinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ef70b09d-238a-4b48-9f1b-bc6ea1249ab8/haklar-hesabina-kaydedilmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/5e94dc56-79dd-4785-ba99-dfc0bae80d1b/doner-sermayeden-yapilan-ek-odemelerin-hatali-hesapta-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/872103b1-5cfb-4c02-920d-4caa2cddad27/kullanima-verilen-tasinirlar-icin-gerekli-belgenin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/fe64f5b4-0c53-4620-b40e-e1921c9ed0e7/gecmis-yillarda-alinan-tasinirlardan-hic-kullanilmamis-ve-atil-halde-bekleyenlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3b0f54fe-eb07-4029-bbaa-37f4757a9516/tasinir-kayit-yetkisi-devrinde-ve-yil-sonunda-tasinir-sayimi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/96234cae-49e8-4db9-abfa-4a8cd397f5c4/sosyal-guvenlik-kurumu-tarafindan-uygulanan-idari-para-cezalarinin-universite-butcesinden-odenmesine-ragmen-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/518bef77-bc25-49c1-bb65-887649cb78d8/elektrik-tuketim-vergisi-istisnasindan-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/8512cc8b-32e6-4090-b6a0-9eef1642a3ec/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-ve-ust-hakki-sahiplerine-mevzuatinda-ve-sozlesmelerinde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/b61b005b-7515-465d-b48a-0b40dca75ea5/bilimsel-arastirma-projelerinin-calisma-takvimine-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/83941b50-1d6d-4800-9b77-941164c32bee/bilimsel-arastirma-projeleri-kapsaminda-alinan-techizatlarin-gerekce-raporlarinin-genel-ifadeler-icermesi http://kamubis.com/decisions/SayistayFinding/e5549f72-7a7c-484b-8268-68fa5d93b872/alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iade-veya-hazineye-gelir-aktarimi-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/2d66436a-33d9-4285-8265-a426fffc8b61/teminat-suresi-icerisinde-olusan-kusur-ve-eksiklikler-tamamlatilmadan-isin-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/4565cd5d-8eaf-48f6-b44d-7f5611342cb7/teknik-sartnamelerin-muayene-ve-kabule-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/1563b6b0-88c9-40bb-8d3e-cc2658803b42/kanunda-sayilan-haller-disinda-dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/79de2a00-5436-46f5-ba4b-63c82d642460/sartli-bagis-ve-yardimlarin-muhasebelestirilmesinde-gelecek-aylarayillara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/48c0e55d-745e-4949-a79e-6b42b2d0e512/kamerali-guvenlik-sistemi-alimlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/241c3372-96cf-4405-a35d-1c5e4e538859/doviz-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/20fa757f-2c5b-4826-a60c-fc81be5cc9c9/yevmiye-defterinde-bazi-yevmiye-numaralarinin-bos-birakilmasi http://kamubis.com/decisions/SayistayFinding/83940499-1062-40d5-bfd5-b0cb0136cb03/sosyal-guvenlik-kurumu-tarafindan-uygulanan-idari-para-cezalarinin-doner-sermaye-isletme-butcesinden-odenmesine-ragmen-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/00542075-3804-45db-8056-0b1b811b2e82/ozel-odada-yatarak-tedavi-goren-universite-personelinden-ucret-alinmamasi http://kamubis.com/decisions/SayistayFinding/f890cc42-9785-4ff7-b54d-0260d8ecb500/bireysel-emeklilik-sistemine-yapilan-odemelerin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a597f47e-8005-4fee-a7f8-63b0402d6bfa/iscilere-yil-icerisinde-mevzuatta-ongorulen-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9e4dc42f-0a31-4e02-a456-4a9f33b5c574/faaliyeti-olmayan-doner-sermaye-isletme-birimlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c6a1feab-b19f-40fa-aa7d-2fcd4e058112/parasal-limit-dahilinde-dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7b6b0745-38c8-47b9-9fa5-43764b624279/kamu-ihale-kanununun-21-ve-22nci-maddelerindeki-parasal-limitler-dahilinde-yapilan-harcamalarin-yillik-toplaminin-isletme-butcesine-bu-amacla-konulan-odeneklerin-10unu-asmasi http://kamubis.com/decisions/SayistayFinding/2cad1b0a-48cc-49a4-8346-b2336f415736/kisa-sureli-ihtiyaclarin-karsilanmasi-icin-kullanilmasi-gereken-dogrudan-temin-yonteminin-uzun-donemli-ihtiyaclarin-karsilanmasinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/706b4fb6-8311-430a-a423-bb77ef6bf011/dogrudan-temin-yontemiyle-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f997f194-9a1f-4846-a3d9-04cbe7c313f1/dogrudan-temin-yontemiyle-gerceklestirilen-satin-almalarda-piyasa-fiyat-arastirmasinin-belirli-standartlarda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1ea3159d-44ab-4fbd-9988-a800d479946b/tibbi-sarf-malzeme-ve-ilac-alimlarinda-dogrudan-temin-yonteminin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0be86bf2-607d-464e-9635-35a4b70ef313/kiraya-verilen-tasinmazlarin-kayitli-degeri-uzerinden-ilgili-nazim-hesaplarda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/60231d1e-ae28-43e1-b0c2-b9484c4e8743/dogrudan-temin-yontemiyle-asil-sozlesmeye-dayali-olarak-yapilan-alimlarda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/5afce4c5-fb36-4466-89d0-005ae62aa5d3/ihale-ile-yaptirilan-islerin-yuklenicilerinin-sosyal-guvenlik-kurumuna-zamaninda-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/3fa026ef-acd7-47c6-b45b-ce7274db51bb/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e3686e11-c314-492a-91c2-d9de7bf9d3ed/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/365882be-e90e-4287-81f0-46f42d630e39/gayrimaddi-duran-varlik-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/9f7cb16c-a545-4ce4-93fc-d8e616c2bfe7/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-turkiye-elektrik-dagitim-anonim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/ad450ff5-8bf3-4d00-bb7a-dd4a1b16e2df/idarenin-lojmanlarinin-tahsislerinde-mevzuata-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/d028d48b-a882-41e4-be7c-809ad94bc45b/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b1d59201-1749-4111-87f2-588e4f620a45/kesin-kabul-tarihi-itibariyle-zamanasimi-suresi-dolan-nakit-teminatlarin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/2dc6da12-fea9-4932-9a0d-4e6912ef8e01/teminat-suresi-dolmasina-karsin-kesin-kabul-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/b2835cf9-b83e-4d57-aa93-47c3cfd58e96/belli-bir-sureyi-gerektiren-muhtelif-dogrudan-temin-islerinde-sozlesme-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/b156b9cc-42a2-419c-b3fa-def6778a7c2f/tamamlanmis-olan-yatirimlardan-bazilarinin-yapilmakta-olan-yatirimlar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/f3665df4-af87-45c3-a44d-40fe649fd02b/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/bb9e2c10-c403-44ab-b35c-371de361a28c/kredi-karti-tahsilatlarinin-banka-kredi-kartlarindan-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b0698b61-7e9f-4862-8d33-ba8795132f4a/bagis-olarak-alinan-tasinmazin-protokol-hukumlerine-aykiri-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/d178bd10-815c-4482-93eb-c31e595a4a08/sosyal-tesislerin-bakim-ve-onarimi-icin-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/316dfe75-3635-44c1-932d-90000a71725c/odeme-ve-tahsilatlarda-islemlerin-nakit-olarak-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/e1edd93e-5310-4098-aae1-9ae2724f70a3/isletmenin-faaliyetlerinin-gercek-mahiyetine-uygun-saglikli-ve-guvenilir-bir-bicimde-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/dead18d5-c1b6-4a16-bf23-a43b44c52424/isletme-bunyesinde-istihdam-edilen-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6f83ab5f-b269-4134-bc28-b2f42aa051c2/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/9efd3909-e34d-4066-b42c-21086bd6224c/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cc33fbcc-259b-4cad-92d4-ca610cd76ecb/dogrudan-temin-kapsaminda-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformuna-kayit-edilmemesi http://kamubis.com/decisions/SayistayFinding/3fca2225-cfe1-4afd-89dc-732a19635525/doner-sermaye-isletmesi-bunyesinde-faaliyeti-olmayan-birimlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c0076c27-c172-4298-866c-64fab4de3154/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi-ve-ecrimisil-tahsilat-oraninin-dusuk-seviyede-olmasi http://kamubis.com/decisions/SayistayFinding/96d2dc83-bfd1-4b54-b84e-455e6f7dc3ca/doner-sermaye-ek-odeme-dagitimlarina-universite-yonetim-kurulu-yerine-geliri-elde-eden-birimlerin-yonetim-kurullarinin-karar-vermesi http://kamubis.com/decisions/SayistayFinding/32bb3293-ac81-4ba4-af9e-db084fe7de93/sorusturma-sonucunda-tespit-edilen-kamu-zararinin-muhasebe-kaydina-alinmamasi-takip-ve-tahsilat-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/27abe8a1-97a5-4bd2-9327-9b3e93e29ea0/doner-sermaye-isletmesi-bunyesinde-istihdam-edilen-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/08af1cc8-3353-47c2-840b-1292cc5750d4/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7dc5aeb0-d22f-4f68-b47f-fd386bf0fc51/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/da3e6dd4-d2f4-4fb3-90ca-754edae61135/bilimsel-arastirma-projeleri-kapsaminda-verilmesi-gereken-sonuc-raporlarinin-zamaninda-verilmemesi-projelerin-kapatilmamasi-ve-yonergede-yer-alan-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/96fc1253-ee70-4599-ba41-531501b82fc6/ozel-butce-icerisinde-yer-almasi-gereken-yuzme-havuzu-ve-serbest-egzersiz-salonu-gelirlerinin-doner-sermaye-isletmesinin-geliri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/2db82c8e-ceac-408f-814a-0240d428da9e/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregi-hazirlanmasi-gereken-formlarin-eksik-ve-hatali-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/b4c1839c-0da0-4e3e-bd58-f895d2f2b964/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/12520e8a-56bc-4978-82b0-a0f22328a297/dogrudan-temin-kapsaminda-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformuna-kayit-edilmemesi http://kamubis.com/decisions/SayistayFinding/899a2f6e-0066-4af1-8330-5941916fd08a/ihale-mevzuatina-tabi-mal-ve-hizmet-alimlarinin-avans-vermek-veya-kredi-acmak-suretiyle-on-odeme-seklinde-yapilmasi http://kamubis.com/decisions/SayistayFinding/eb6b9132-c012-4537-a580-9e34e1cb1766/hizmet-alimlarinin-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/2b49ecff-b016-4229-85a0-e49ff0d96049/gorevde-yukselme-sinavina-girmeden-fakulte-veya-yuksekokul-sekreterlerinin-mudurluk-kadrolarina-atanmasi http://kamubis.com/decisions/SayistayFinding/b80217d6-bb93-40be-aa02-b4f58429c4f0/yapim-isi-kapsaminda-hakedise-dahil-olarak-alinan-tasinirlarin-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0aa6413b-2c45-4541-b972-fdeae9a2a1ce/yapim-islerinde-alinan-teminat-niteligindeki-gecici-kabul-noksanlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/15dc353a-3c7f-4cbf-b9e3-1f86b8a48b33/pesin-tahsil-edilen-kira-gelirlerinde-donem-ayirici-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5625067b-273c-4a3e-8536-f8603b4c9c7f/kiralanan-tasinmazlara-ait-elektrik-su-ve-isinma-gibi-ortak-gider-alacaklarinin-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/96e3cd68-c043-4526-bfa1-79770dab03ca/gecici-kabulu-yapilan-yapim-islerinin-maddi-duran-varliklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/af957fcf-f6a3-4bf6-aee1-13ea30d733a3/gelirlerden-takipli-alacaklar-hesabinin-usulune-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5fc052af-655f-4fad-956d-e5c36eb14671/maddi-duran-varliklara-yonelik-deger-artirici-nitelikteki-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/606c93dd-26e9-4642-8819-4e06364a67e9/elektrik-alimlarinda-serbest-tuketici-sifatiyla-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/edbfc41e-a79f-4602-b095-76a5faf0e49e/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/3841ced1-9061-4e7c-9ccf-4881d5010769/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/a45d62f6-a62a-41bd-8e9d-d54a45839939/uzaktan-egitim-arastirma-ve-uygulama-merkezinin-doner-sermaye-isletme-birimleri-arasinda-bulunmasi http://kamubis.com/decisions/SayistayFinding/01f39d68-3161-44a6-af1c-f29a2b373bb0/kurumlar-vergisine-tabi-doner-sermaye-isletmelerine-mukellefiyet-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/67a5edb3-bb8f-4cbf-bbcb-0500f7f3b6d0/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0381bb9f-8ec9-43a9-a762-15957feb47c7/dogrudan-temin-kapsaminda-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformuna-kayit-edilmemesi http://kamubis.com/decisions/SayistayFinding/c73b7833-8d25-48bc-ad7f-a1fc8f160abd/sosyal-guvenlik-kurumu-kesintisine-neden-olan-kisilere-rucu-islemi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c95d59de-dac4-468b-a4c5-d704177d7c5a/doner-sermaye-ek-odeme-dagitimlarina-universite-yonetim-kurulu-yerine-geliri-elde-eden-birimlerin-yonetim-kurullarinin-karar-vermesi http://kamubis.com/decisions/SayistayFinding/d723e440-ce5c-4e9d-bfc2-2351305802fc/saglik-uygulama-ve-arastirma-hastanesi-doner-sermaye-isletme-biriminde-ek-odemelerin-dagitilmasinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5211a5da-5b9f-4968-8456-3451b84fb464/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f819269d-ed97-4f93-8083-530e4e1b646c/doner-sermaye-isletmesi-bunyesinde-istihdam-edilen-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/59d42e94-6e72-4571-8c76-0a72c116116d/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d6dadfd6-c88a-47ae-a6e7-6e0efcad0cd6/yabanci-para-cinsinden-verilen-teminat-mektuplarinin-muhasebelestirilmesinde-hata-yapilmasi http://kamubis.com/decisions/SayistayFinding/b1d148bb-658c-4069-aab4-56dc41f9bf34/dagitilmayan-avukatlik-vekalet-ucreti-tutarlarindan-butceye-gelir-kaydedilmesi-gereken-kisimlarin-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b77ed3e2-670b-48a3-8ecc-7fa3ccb57920/uluslararasi-kuruluslara-katilim-payi-karsiligi-olarak-verile-n-taahhutler-ile-yerine-getirilen-taahhutlerin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/69b6f78b-ae2f-4f3a-83f9-85a47d133e93/teminat-mektuplarinin-iadesi-ve-saklanmasi-ile-ilgili-olarak-mevzuata-aykiri-uygulamalarin-gorulmesi http://kamubis.com/decisions/SayistayFinding/985e0286-0002-4f1e-8c5e-44cd5c9a7d26/emanetler-hesabinda-bekletilen-tutarlarin-zamanasimina-ugrayan-kisimlarinin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0bf96c5e-cc3d-412b-a2c4-8048651373d9/ucret-odemelerinde-gelir-vergisi-matrahinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/45cb2fc2-04e7-4337-8708-aaa173cc745e/universitelerin-kullandiklari-bilgisayar-yazilimlari-nda-koordinasyon-ve-isbirligi-eksikligi http://kamubis.com/decisions/SayistayFinding/0f816148-8f96-43c3-916e-b18ad251c95d/universitelerin-kutuphane-veri-tabani-alimlarinda-koordinasyon-ve-isbirligi-eksikligi-bulunmasi http://kamubis.com/decisions/SayistayFinding/be75a97c-bfd4-49f0-862d-ebe11c88f782/parasal-sinirin-uzerindeki-tasinir-satislarinda-ust-yoneticinin-onayinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/da90db63-4b50-4cc8-b54e-bacad1520fa5/tasinir-islemlerinin-yurutulmesinde-mevzuata-aykiriliklari-n-bulunmasi http://kamubis.com/decisions/SayistayFinding/8f46f645-34ff-46b0-ab06-06d2a72c0f6f/mesleki-egitim-kanunu-uyarinca-yapilacak-devlet-katkilarini-n-yuksekogretim-kurulu-muhasebe-birimi-tarafindan-ilgili-usul-ve-esaslara-uygun-yurutulme-mesi http://kamubis.com/decisions/SayistayFinding/a9253531-b67f-41e3-8e93-b00d3efbbd51/tahsisli-tasinmaza-iliskin-giderlerin-aylik-tahakkuk-ve-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b89b1435-fd52-41a4-a8a8-18b3bded12bd/alinan-nakit-teminatlardan-mevzuatta-ongorulen-iki-yillik-sureyi-dolduranlarin-ilgilisine-iade-edilmemesi-veya-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/6e860332-dee7-42de-a0de-2e7705d516a4/sosyal-guvenlik-kurumuna-yapilan-ek-karsilik-prim-odemelerinin-butce-gider-hesaplariyla-iliskilendirilmemesi http://kamubis.com/decisions/SayistayFinding/b5fa6307-6adb-422e-932d-96e4905c6f43/avukatlik-vekalet-ucretlerinin-nazim-hesaplarda-izlenmemesi-ve-gider-kaydinin-dogru-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/afc7ccb1-8d0d-45ba-b7de-b37fa02238a3/idare-ambarinda-bulunan-bilgisayarlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/72c03439-2c3d-43d7-9aa7-3b111cf46b85/isci-ucretlerinin-donemsellik-ilkesine-uygun-olarak-butce-emanetle-ri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c78ee002-83f6-4d9b-a15f-0d479ccf0566/tasinmazlara-yapilan-deger-arttirici-harcamalarin-tasinmazin-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/e075a1db-a669-439b-a6af-a954e4b87c89/gider-taahhutleri-hesabinin-tam-ve-dogruyu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d4b2e703-4448-41ad-a059-049538d7780d/hurdaya-ayrilarak-satisi-yapilan-tasinirlarin-kayitlardan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/3e3b2bd0-2d37-4d32-ae49-9b2c9158e1c3/kidem-tazminati-karsiliklariyla-ilgili-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/59780ca8-a11c-452d-bf2e-13c9cbd79fc4/tahsisli-tasinmazlarin-muhasebelestirilmesinde-hatali-uygulamalar-olmasi http://kamubis.com/decisions/SayistayFinding/74256875-c4d1-4496-b45a-d406eac6f5a2/universite-tasinmazlarinin-kiraya-verilmesinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5f324856-58a0-410c-b756-31630cc9b9ae/mevzuatta-belirlenen-sayidan-fazla-rektor-yardimcisi-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/2f0157e2-918b-4bee-96cc-1ce11ec6c020/doner-sermaye-kapsaminda-yapilan-is-ve-hizmetler-ile-uretilen-mallarin-fiyatlarinin-universite-yonetim-kurulunca-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/0c1c068d-3b44-4b6b-8bd2-f69d4f41425f/belli-bir-sureyi-gerektiren-muhtelif-dogrudan-temin-islerinde-sozlesme-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/d57518e0-8d68-4ada-b791-99f677abc80a/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformu-uzerinden-kamu-ihale-kurumuna-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/9e78f747-9c39-45e3-b61d-52616252801c/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e593591c-091b-41e7-bf68-3a2b22fed0e9/genel-yonetim-giderleri-hesabina-kaydedilmesi-gereken-harcamalarin-farkli-hesap-kodlarinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/6ca74b00-3d1e-46e8-8a7b-0d47d3adf64d/suresinde-mahsup-edilmeyen-avans-ve-krediler-icin-faiz-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/f092367f-685a-4187-a456-8d676d77270e/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/0912d0f3-52b7-42a7-bdd5-1a1cd8e00261/universite-mulkiyetinde-olup-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/d238c2fe-13fb-49c0-83c7-69878c4e8b04/ic-kontrol-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6b847f3e-1be1-4669-9cdd-64fa87368c42/bazi-yapim-bakim-ve-onarim-isleri-ile-mal-alimlarinin-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/3b80dc68-ca84-4176-9591-fa06164ca96f/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ad930213-72de-4354-8ec2-5b8fa7467b4e/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabinda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/13a8adbf-d65a-44a3-be34-b51c93c71013/rehabilitasyon-merkezinde-kullanilan-elektrik-alimlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/6d0889b2-0388-481d-a5b2-4ded042ef8f8/4734-sayili-kamu-ihale-kanununun-22d-maddesi-kapsaminda-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9a5f31c1-0809-4eda-9744-163de553a4ba/universiteye-miras-olarak-birakilan-tasinmazlarin-rayic-bedel-uzerinden-kaydedilmemesi-ve-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ff9bf6d1-b6d4-4afc-b33e-e0186c873830/icra-sureci-baslatilmis-alacaklar-ile-dava-surecinde-olan-alacaklarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bc852eb8-fae7-4d07-a33a-b3e795e1c524/kullanima-verilen-tasinirlar-icin-gerekli-belgenin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/ed224b18-f9da-4003-89b4-1d62393747d6/ic-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/579dfb6b-9d78-405b-ad9b-f871e5b3ca30/uzaktan-ogretim-kapsaminda-elde-edilen-gelirlerin-doner-sermaye-isletme-mudurlugu-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/33d13d65-72db-4fda-8894-65d7576ed650/harcama-yetkilisi-mutemetlerine-verilen-avanslarin-damga-vergisine-tabi-tutulmasi http://kamubis.com/decisions/SayistayFinding/f4f40db8-7f1b-44e3-883f-f36e8e6c9eb9/kamu-idaresine-ait-tasinmazlarin-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/96d58fae-a9ba-481e-9d22-edb1a0626016/tasinmazlarin-kiralanmasina-yonelik-ihalelerde-istekliler-hakkinda-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/523da4b6-de83-4b06-b853-3805e5d72561/ihale-edilen-yapim-isleri-icin-yaptirilan-butun-riskler-all-risk-sigortasinda-bazi-risk-kalemlerinin-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/8aa215c5-439c-4c8b-8cc7-f7c4cc46d988/ifasi-belli-sureyi-gerektiren-mal-alimi-ve-yapim-islerinde-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/ac42e01d-621b-458a-bd72-2b5f92ae2754/hizmet-alimi-muayene-ve-kabul-komisyonu-uyelerinin-isin-uzmani-personel-olmamasi http://kamubis.com/decisions/SayistayFinding/75ad42e2-340d-40f2-8079-e3b4af96e9da/birden-fazla-kamu-idaresinden-ucret-geliri-elde-edenlerin-gelir-vergisi-matrahinin-kumulatif-olarak-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/c81a10c4-08a4-4474-8618-d0ef59faf116/haklar-hesabina-kaydedilmesi-gereken-yazilim-lisans-vb.-alimlarin-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/e5a9f665-7b2c-4d02-97e5-00ba076d4960/tasinmazlarin-mali-tablo-ve-formlarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/95b3fb93-2cb9-46a8-ae55-26c9bf0dadb1/sozlesme-hukumlerine-gore-kira-bedelinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/3c1fe525-5bc3-4e15-b8a0-b9d748be4631/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/be447732-7388-41b5-9b31-c85020d52772/yuksekokul-sekreterligi-kadrosunun-gorevde-yukselme-yonetmeligine-tabi-sube-mudurlugu-kadrosuna-sinavsiz-atama-yapilmasi-amaciyla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c974c2e9-d8b6-4e47-8b92-b541717599ee/zamanasimina-ugrayan-depozito-ve-teminatlarin-butceye-gelir http://kamubis.com/decisions/SayistayFinding/9d1cf767-e6ad-46fd-8ae8-8ed760b7d899/kiracilardan-tahsil-edilmesi-gereken-elektrik-su-ve-dogalgaz-bedeli-alacaklarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/ad416b35-26f6-4a6e-aee0-7106496535df/bilanconun-sermaye-paylarina-iliskin-dogru-bilgi-vermemesi http://kamubis.com/decisions/SayistayFinding/8296b353-e671-4d2f-aba7-c29af3105a1e/hurda-satislarinda-gereken-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/35497d7f-2b78-43ed-ba68-da313118b2ae/pesin-tahsil-edilen-kira-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/25b9d18e-14a5-46d4-9996-96a39391a97c/kiraya-verilen-tasinmazlarin-izlenmesi-icin-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/80190ab0-90e9-4d8b-8529-138df49db8bf/maddi-duran-varliklar-icin-yapilan-deger-arttirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b7920fe5-c085-42ca-ba63-b009456c7929/on-mali-kontrol-islemlerinin-usul-ve-esaslara-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aa03ffb9-07f1-4445-98db-954c349a5f1e/mal-alimina-yonelik-ihtiyaclarin-kisimlara-bolunmek-suretiyle-dogrudan-temin-yoluyla-karsilanmasi http://kamubis.com/decisions/SayistayFinding/5db04537-ff21-4fea-8256-487599caad8f/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-kamu-ihale-kurulunun-izni-olmaksizin-ongorulen-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/ac6049b6-fe2e-4a58-9d03-b623a447dec0/yurt-disindan-ogrenci-kabulune-iliskin-islemlerin-doner-sermaye-isletmesi-bunyesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/d42c39e4-c5bf-4e29-af70-ec4e279cf12c/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ddd8df0e-3815-46de-adff-5a612b393a32/saticilar-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/51b97fde-c205-4bc8-8e86-d5666c30cdaa/bilisim-sistemlerinin-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/3b3f72c2-f5fb-49e1-8f3f-7eb11f34aa7f/kiraya-verilen-tasinmazlarla-ilgili-nazim-hesaplarin-mevzuata-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ddecea2d-9bb7-4c2f-98db-f0b05e758378/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/db7f2b2c-1ab1-4f30-8f61-520be81a2787/tasinmazlarin-takibine-yonelik-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/c0e7a41f-8730-45df-92dd-6f5e6f5f85ab/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-veya-esit-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/8a331c85-8f5a-49f0-8cf8-f62867e4454c/universitenin-doner-sermaye-isletmesindeki-sermaye-payinin-mali-tablolarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/0ca90fac-c134-44cd-a579-ccc18e74fcd7/hurdaya-ayirma-islemlerinde-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/96d2e6e0-cbdb-4782-ae1b-e3b6685d7679/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bf6cf0d0-6137-4cb5-882d-c6c02085d745/dogrudan-temin-ve-pazarlik-yontemi-ile-yapilan-alimlarda-belirlenmis-olan-ust-sinirin-kamu-ihale-kurulunun-yazili-izni-olmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/118c014f-006e-46c2-b370-f16703965257/teknik-sartnamelerde-subjektif-kriterlere-yer-verilmesi-ve-mevcut-ihale-devam-ederken-ayni-sure-ve-kapsamda-ayrica-yeni-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/162efeca-3a44-4f1c-be46-08e3ba200af7/kurumun-mali-tablolari-ile-hastane-bilgi-yonetim-sisteminde-yer-alan-tasinir-kayitlarinin-birbirini-tutmamasi http://kamubis.com/decisions/SayistayFinding/c6fbe0b1-4233-4959-8040-29d77ea757c2/teminat-mektuplarinin-iadesi-ve-saklanmasi-ile-ilgili-mevzuata-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/a83d7dc3-04e2-4a42-9033-a2cf978cd7b1/kesin-kabul-sonrasi-yuklenicinin-bakim-yukumlulugu-gozetilmeden-onarim-yapilmasi http://kamubis.com/decisions/SayistayFinding/3be6847b-94f7-4363-962c-3527eed07159/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a942d761-e629-432d-a0ce-f5fa570fa860/tasinmazlarin-takibine-yonelik-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/9859f2bc-fe35-4df4-9e24-167302092854/universite-tarafindan-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/6311e1d8-7f35-4a27-829e-aea7c5823996/universiteye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/95dd9e1e-657a-49fe-bfa9-4d4850885f82/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0428be67-8989-4a5d-895c-edcf241d25f9/kidem-tazminati-karsiligi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a37d5a5c-849a-442c-9de4-58a88ea9399a/giderler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/050a9971-7767-4def-86b7-efe7478e0e5b/universitenin-kullanimi-icin-alinan-bilgisayar-yazilimlari-ve-lisans-alimlarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/cdf4f6b2-1d6b-426a-adf3-cd1465b27577/kamu-idaresine-ait-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7fa9f2c3-e7d5-4da0-b033-b5cf344b0645/vadeli-mevduat-faiz-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cfd739c5-6595-4ecf-8c63-e48646685fd5/mal-alim-ihalelerine-iliskin-hakedis-odemelerinde-sosyal-guvenlik-kurumu-borc-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3777338a-8edb-4fbc-b1d9-0ad073288277/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6a815373-ec1d-49cf-b565-f42cf12a8655/teklif-mektubunda-teklif-edilen-bedelin-rakamla-yazilmamasi http://kamubis.com/decisions/SayistayFinding/0fffc05e-9b9c-42ad-a351-932cda91d1de/kit-veya-sarf-karsiligi-kullanilmak-uzere-alinan-cihazlarda-uretim-tarihlerinin-10-yillik-siniri-karsilamamasi http://kamubis.com/decisions/SayistayFinding/c2d5cb38-a3d6-415b-b0b0-dfa3c18f6887/yetkisi-olmayan-kisilerce-duzenlenen-is-deneyim-belgesinin-ihalede-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/c92f48e0-b008-427b-8d6c-6a73f08f6052/isteklinin-idari-sartnamede-belirtilen-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/b6c725a9-0396-4d2e-a4a8-13ee6b5510a0/isteklilerce-yabanci-dilde-verilen-dokumanlarin-yeminli-tercuman-tarafindan-turkceye-cevrilme-sartini-tasimamasi http://kamubis.com/decisions/SayistayFinding/f20824ac-63b5-47d1-a011-8ddd18cb937d/idarenin-ihale-dokumaninda-verilen-standart-formlara-gore-hareket-etmemesi http://kamubis.com/decisions/SayistayFinding/66b9d28a-1233-41e8-9857-c70d85816a45/dayanikli-tasinirlarin-numaralandirilmamasi http://kamubis.com/decisions/SayistayFinding/15ab82fc-5798-4063-b6d5-f5d9194d65fe/idare-tarafindan-kamu-ihale-kanununun-22f-maddesine-iliskin-yapilan-alimlar-icin-duzenlenen-sozlesmelerin-tip-sozlesmeye-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/1096c44d-acf0-4fdf-8f34-fb9bf39f5abb/sosyal-guvenlik-kurumu-tarafindan-uygulanan-idari-para-cezalarinin-universite-butcesinden-odenmesine-ragmen-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/81789910-1f71-4c6e-b1b7-8d18de5e2d60/idarenin-aleyhine-sonuclanan-davalarda-sorumlulara-rucu-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7f497c03-1d27-4c35-9a51-8810af5b92a8/bilimsel-arastirma-projelerinin-ongorulen-surede-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/e08869bb-016c-44c8-b3d3-27cb154a3c5d/bap-kaynaklari-ile-satin-alinan-bazi-tasinirlarin-proje-bitiminde-kullanilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/5ccf2c7e-98b4-41c1-afe9-a000f973c448/temsil-agirlama-faaliyetleri-kapsaminda-gerceklestirilen-alimlarda-piyasa-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/49d38a36-743a-452c-88aa-49b4d92a39ef/parasal-limit-dahilinde-dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7ebe2ee8-e00d-493e-8bf3-d7a8eba71f6f/dogrudan-temin-yontemiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/6fefcc75-e3ed-44ae-9b08-ef8fd6eb017c/alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iade-veya-hazineye-gelir-aktarimi-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/8e2c8a1a-09e5-433a-b45b-15f4b20dae54/sosyal-tesis-isletmesi-tarafindan-odenmesi-gereken-giderlerin-universite-ozel-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/70da6304-329f-48e4-8b53-91cdf7c59ffc/tek-bolumlu-fakulteyeyuksekokula-bolum-baskani-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/d8d4611b-aad3-4e37-9761-a0b44412dbbe/birden-fazla-kamu-idaresinden-ucret-geliri-elde-edenlerin-gelir-vergisi-matrahinin-kumulatif-olarak-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/193918c5-192c-44d5-a5d4-fc08ce49897c/kanunda-sayilan-haller-disinda-dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkililigi-gorevini-yapmasi http://kamubis.com/decisions/SayistayFinding/a7b47965-0645-44ea-98de-eecd99bee5a9/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/18078290-63e3-492a-b923-73fd9aed69e0/hurdaya-ayrilan-tasinirlara-iliskin-kisisel-sorumlulugun-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/89d90201-34c7-4943-88f2-e6452673d36b/hurdaya-ayrilan-dayanikli-tasinirlarin-parcalarinin-degerlendirilmesinde-yetersizlikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/72062464-1faa-46e6-8d6f-6f746dd163c8/vadesinde-odenmeyen-alacaklarin-takipli-alacaklar-hesabinda-yil-sonunda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/90202b2b-5c6b-49fd-b1af-ef3ffce5df62/doviz-varliklarinin-ilgili-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d65e5f7e-3baf-4fe4-a91d-895fc58f503a/doner-sermaye-isletmesine-yatirilan-sermaye-tutarinin-universite-bilancosunda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/30b269a4-465e-468c-a2e3-fcd6c0d422e8/sosyal-tesisler-iktisadi-isletme-sermayesinin-universite-bilancosunda-hatali-yer-almasi http://kamubis.com/decisions/SayistayFinding/a2c402b2-ab8f-4a6d-90e0-8c03679feb48/yevmiye-defterinde-bazi-yevmiye-numaralarinin-bos-birakilmasi http://kamubis.com/decisions/SayistayFinding/c24c1b30-5841-4725-b205-8758adce7d50/tasinir-kayit-yetkilisi-ve-tasinir-kontrol-yetkilisi-gorevlerinin-ayni-kiside-birlesmesi http://kamubis.com/decisions/SayistayFinding/228d884d-50a2-448c-b0e7-d28e7e95d19e/faaliyeti-olmayan-doner-sermaye-isletme-birimlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e08c4b64-430c-47c7-93bb-b6a1640256f0/doner-sermayeli-kuruluslarca-uretilen-hizmet-bedellerinde-indirimli-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/657c4fd4-1458-46d9-8da0-905a36d2976a/bireysel-emeklilik-sistemine-yapilan-odemelerin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2467e8f9-44c9-4090-8e94-66450cf43d76/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/9e78c73d-d1dc-493b-a7c6-680b558bf94c/istisna-kapsaminda-ve-parasal-limit-dahilinde-dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6a159a26-7661-4467-a3c7-408f1ed95edd/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/445f3c6c-4a35-4d18-8581-486b34fb8225/dogrudan-temin-yontemiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/87fc2b6a-404c-4250-a7aa-fc6c0897a2f6/dogrudan-temin-yontemiyle-gerceklestirilen-satin-almalarda-piyasa-fiyat-arastirmasinin-belirli-standartlarda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6eda4874-2ff5-4bf0-b818-dbe797dda487/kurum-tarafindan-feshedilen-sozlesmeler-kapsaminda-kesin-teminatlarin-guncellenmeden-gelir-kaydedilmesi-ve-faiz-alinmamasi http://kamubis.com/decisions/SayistayFinding/2417111c-3f24-4cad-9253-65019c404031/veterinerlik-fakultesinde-istisna-kapsaminda-olmayan-mal-tedariklerinin-ihalesiz-yapilmasi http://kamubis.com/decisions/SayistayFinding/8251e5aa-25a0-46dc-b17f-fd3ec8d99366/tip-fakultesi-hastanesinde-istisna-kapsaminda-olmayan-alimlarinin-ihalesiz-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/4f4903bb-8509-43db-ad79-2b7e41d2e817/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/30df029b-8e1b-4fad-bc04-e7afd360236b/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7576ad6e-afd7-4f2e-a8a5-f43d123ff0b9/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/589ff52c-a7b3-4553-b3d2-14daed61c200/haklar-hesabina-kaydedilmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/401f729a-1b9e-4536-a8ab-390c590abe3d/doner-sermaye-tarafindan-uretilen-ve-satisi-yapilan-muhtelif-emtianin-stok-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/c761a6e0-88fd-4583-b3b7-d220c5fca656/supheli-ticari-alacaklarin-muhasebe-kaydinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/fc408ec7-3cc7-4cd9-8880-16c85f35fa30/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3052b2f6-b224-4047-ba4d-e25ed9cc3e4b/dogrudan-temin-yontemi-ile-yapilan-alimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/218fa77a-4050-4342-8edb-fa44b39332df/fakulte-yuksekokul-ve-enstitu-sekreterligi-kadrolarinin-gorevde-yukselme-yonetmeligine-tabi-sube-mudurlugu-kadrosuna-sinavsiz-atama-yapilmasi-amaciyla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b3783c25-6ce0-4633-b113-62bd16f1a358/kidem-tazminati-karsiligi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d1ed7ade-40ce-4baf-b944-8bad1dbadbce/haklar-hesabinda-takip-edilmesi-gereken-alimlarin-dogrudan-gider http://kamubis.com/decisions/SayistayFinding/4d3fc8a9-17bd-4acb-a8ba-682de488fef2/bilanconun-sermaye-paylarina-iliskin-dogru-bilgi-vermemesi http://kamubis.com/decisions/SayistayFinding/6fd3716c-f2d7-4c57-991d-5213e062ec85/ihale-komisyonunun-suresinde-kurulmamasi http://kamubis.com/decisions/SayistayFinding/825abb72-4573-4c09-a61f-f8183bc5f250/kalkinma-ajans-payinin-ilgili-hesap-kodunda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/63d60bfb-7741-4142-ac8d-bc118c3c4d45/gorevde-yukselme-sinavina-tabi-mudur-kadrolarina-naklen-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/a0d99a33-336f-4abe-9801-2fdf61b1f53a/ek-odeme-dagitimlarinda-performans-olculmesine-imkan-tanimayan-soyut-kriterlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/fe6a310c-9142-4cdb-b5ca-6c192f3d2679/doner-sermaye-gelirlerinin-dagitilmasina-yetkisiz-birim-tarafindan-karar-verilmesi-ve-bu-kararlarin-da-gecmise-yonelik-olarak-alinmasi http://kamubis.com/decisions/SayistayFinding/325c60f6-3244-4cb4-b9e8-128528c6efad/ihtiyaclarin-parcalara-bolunerek-dogrudan-temin-yontemi-ile-alinmasi http://kamubis.com/decisions/SayistayFinding/e84a35ee-e936-4614-ac23-3fad2fbb005e/yapim-islerinde-yasal-zorunluluk-olan-risk-sigortasinin-bazi-yapim-islerinde-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/13bbd6fd-1941-4fc1-9767-4e1027950475/universiteye-tahsisli-hazine-tasinmazlarinin-kiralama-ihalelerinde-rekabetin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/aee85db6-2418-4c3b-992e-857576212b4c/bazi-kira-alacaklarinin-takip-ve-tahsil-edilmesi-surecinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/89a7ff7b-9ad6-463e-ba54-fa710122f6ed/arac-takip-sisteminin-bulunmamasi-nedeniyle-tasit-kullanimlarinin-izlenememesi http://kamubis.com/decisions/SayistayFinding/f18cc98c-3972-4667-acde-e2b819239bda/fazla-mesai-cizelgelerinin-gercek-durumla-ortusmemesi http://kamubis.com/decisions/SayistayFinding/eda6c0ec-d776-4dcf-a433-8c249f0a3951/gorevde-yukselme-sinavina-tabi-kadrolara-yapilan-atama-islemlerinde-kariyer-ve-liyakat-ilkelerine-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f1f20357-73c9-46f5-abb6-088d7d363fd7/aktif-hesaplara-kaydedilmesi-gereken-buyuk-bakim-onarim-giderlerinin-dogrudan-gider-hesaplara-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/cdc87b59-88ea-45b3-8b1d-604d8aed4af9/tasinir-islemlerinin-yurutulmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/036621e7-d9e9-4663-b4f7-f3271e976ca9/universite-mulkiyetindeki-veya-belediyeden-tahsis-edilen-tasinmazlarin-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/81399e30-4495-4d6c-a3c3-5b93239cf334/alinan-siparis-avanslarinin-mahsubunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f5c93aac-206f-4b09-ad8c-7edb6b25f84e/on-mali-kontrole-tabi-odemelerin-strateji-gelistirme-daire-baskanligi-tarafindan-kontrol-edilmeden-yapilmasi http://kamubis.com/decisions/SayistayFinding/cb9a4908-c502-4fad-8f4b-13f9e0484ba8/yapim-isi-ihalelerinde-insaat-sigortasi-butun-riskler-bedellerinin-yapim-isleri-genel-sartnamesine-ve-sozlesme-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/10390709-2c94-4d2c-9f2c-805da125c61e/mal-ve-hizmet-alim-ihalelerine-iliskin-hakedis-odemelerinde-sosyal-guvenlik-kurumu-borc-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/24f1aceb-3add-4406-ba3b-ee31854bf761/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-mal-ve-hizmet-alimlarinda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/a6be681b-a79e-43ac-b4e9-f1768516aad6/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/e562f1fc-77db-4d22-a585-059fdc81da65/universitenin-dolu-olan-bazi-kadrolarina-tedviren-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/ec0aa00e-689b-4b4d-952b-e2285f67acbc/alinan-sartli-bagis-ve-yardimlarin-yukumluluk-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a3b5a61a-e3d7-4b37-9313-f8cef4123e77/idari-para-cezalarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3fe89c99-aa55-43f8-9a41-7309c1fea421/muhasebe-birimleri-arasi-islemler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2acf32c8-3fcb-4feb-aa24-870ea7730503/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/c1252a2a-34b0-418c-8355-1992c6389cac/muhasebe-birimleri-arasi-islemler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/844f9949-8e49-43d3-8aa5-69de7a48801c/ayni-ihale-konusu-icinde-yer-alabilecek-farkli-harcama-birimlerine-ait-mal-alimlarinin-dogrudan-temin-yoluyla-yapilmasi http://kamubis.com/decisions/SayistayFinding/bac6235a-9dd0-45ec-8a6f-60b9d3a31690/tasinir-islemlerinin-yurutulmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/e9ddcb1c-1da4-43db-9237-1e4386db5275/universiteye-ait-tasinmazlarin-universitenin-bunyesinde-kurulan-iktisadi-isletmeye-bedelsiz-olarak-kullandirilmasi-ve-isinma-giderlerinin-universite-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/0acfa53c-8a7b-4470-bdff-af61f915e07c/yemek-hizmeti-aliminin-4734-sayili-kamu-ihale-kanununda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/13550478-f86b-495a-badd-622892ab9ef7/yapim-isi-ihalelerinde-insaat-sigortasi-butun-riskler-bedellerinin-yapim-isleri-genel-sartnamesine-ve-sozlesme-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/fd368b44-7b31-4ed7-b973-db4b43db34e9/hakedis-odemelerinde-isverenlerin-sosyal-guvenlik-kurumu-borcu-olmadigini-gosteren-belgelerin-aranmamasi http://kamubis.com/decisions/SayistayFinding/33f6caf3-e3c7-4f6b-93dc-2b270bf2ef52/alt-yuklenicisi-bulunan-ihaleli-islerde-asil-yuklenici-ile-alt-yuklenici-arasinda-imzalanan-sozlesmeden-dogan-damga-vergisinin-odenip-odenmediginin-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/c67e109b-ff2b-49f5-b359-2953b21d8063/harcama-biriminin-en-ust-yetkilisinin-harcama-yetkilisi-durumunda-olmamasi http://kamubis.com/decisions/SayistayFinding/e14c8c57-4fd2-4c6d-8ad6-79e2681caae7/alt-yuklenicisi-bulunan-ihalelere-iliskin-hakedis-odemelerinde-alt-yuklenicinin-sosyal-guvenlik-kurumu-borcu-sorgulanmadan-asil-yukleniciye-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/eab4c450-a76b-48f2-9e65-febaad48e0ba/kiraya-verilen-tasinmazlarin-izlenmesi-icin-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1d387646-33a4-474f-bca2-34cf5ecb3db8/gelirlerden-takipli-alacaklar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/6bcd6696-7ee5-40b5-aa86-4f7d2bdad1de/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/30292051-f4bc-4417-8704-3d58fe4b2f8c/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/7c518841-3f0f-4175-912b-194ba3b894fb/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/625ec532-9e2c-4213-be9a-2a5673365db6/universitenin-tahsil-imkani-olmayan-alacaklari-icin-herhangi-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/02df3fac-1a49-4c2f-bc4e-62d8deb8cfce/ilk-madde-ve-malzeme-hesabina-kaydedilmesi-gereken-mal-ve-malzemelerin-dogrudan-giderlestirilmesi-ve-tasinir-islem-fislerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/0c5b2f3f-5c32-4c25-9990-4d315dfb74f8/doner-sermaye-isletmesi-mudurlugu-bunyesinde-calisan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/fbacd17b-623f-4951-82e0-b9f525c76ec6/ic-kontrol-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/a45cb5c3-6a66-4287-aaff-697981145b7c/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f58b16db-84eb-49a5-bd65-b43fbb4c16a7/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/49fa3e0f-1754-4720-a52c-d47cf293638c/yapilmakta-olan-yatirimlar-hesabinda-takip-edilen-yatirimlardan-tamamlananlarin-ilgili-oldugu-maddi-duran-varlik-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/c62a6b9d-a800-4c68-9d70-1bedbcdb8766/universitenin-gecmis-donemlerden-kalan-su-faturasi-borcunun-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/3b637b0d-9493-41a5-aa97-4d6576aae463/belediyenin-hukum-ve-tasarrufu-altinda-bulunan-ancak-ucuncu-sahislar-tarafindan-isgal-edilen-bazi-yerlerden-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/95ecc2c0-300b-4ae7-9dae-fcec2d04735e/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4dc65d2d-153e-4681-84d4-37706f2779af/tasinir-kayit-ve-takip-uygulamalarinda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/791de8d4-4c46-4a6b-8807-25f514107f8b/idarenin-sorumlulara-rucu-islemlerinde-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/1f025484-b8df-48f4-9348-5173d768a74b/arizi-nitelikteki-islerin-disinda-gecici-isci-calistirilmasi http://kamubis.com/decisions/SayistayFinding/d555e889-4b6a-4ff2-b254-2e593b7ff953/malzeme-talepleri-ve-piyasa-fiyat-arastirmasi-tutanaklarinin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/96766b23-0eaf-49f0-b1ef-b2d5218ad8da/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10luk-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/503abc02-7f1b-4c9f-9b7e-3e8487e783a4/pesin-tahsil-edilen-kira-gelirleri-icin-gelecek-aylara-ait-gelirler-ve-gelecek-yillara-ait-gelirler-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/81570924-c5bc-41bd-bbda-05ca3dadb113/universitesinin-mulkiyetinde-yonetiminde-veya-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/af8dc674-ac1a-4439-9a00-386d1c2ca3a4/nadide-eserler-kutuphanesinde-bulunan-etnografik-ve-guzel-sanat-eserlerinin-kamu-harcama-ve-muhasebe-bilisim-sistemi-tasinir-kaydinin-olmamasi http://kamubis.com/decisions/SayistayFinding/d7003f52-bcdc-4284-8ea8-306abdc1e103/dis-kaynakli-hibe-kullanilarak-yurutulen-projelerden-tamamlananlarin-kapatilamamasi-nedeniyle-mali-tablolarin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c7c669f9-75d7-42b7-b6f9-88fce88f9c8a/bazi-egitim-birimlerinde-zorunlu-ders-yukunu-tamamlamamis-olan-ogretim-elemanlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e0436cef-ad7e-4aff-a750-f4d0e6c3fde1/ic-denetim-plani-ve-ic-denetim-programinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/eb50f07f-6d36-4827-8a17-38930dc47be6/kanunda-sayilan-haller-disinda-dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkililigi-gorevini-yapmasi http://kamubis.com/decisions/SayistayFinding/e8f1e997-6740-4313-a7d2-4fa96704516c/universite-tasinmazlarinin-kiraya-verilmesinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/80f96cd4-b56f-4889-8d19-220fb3629cd6/yonetmelik-hukumleri-uyarinca-duzenlenmesi-gereken-tasinmaz-form-ve-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/eaa3cc07-f080-4192-895e-3a0ee6a6b8b3/yuksekogretim-kanunu-geregince-diger-kamu-kurum-ve-kuruluslari-ile-meslek-kuruluslarina-yapilan-gorevlendirmelerin-gecici-olma-ozelligini-kaybetmesi http://kamubis.com/decisions/SayistayFinding/5fe4301c-1670-4f35-a7ff-db8a11339aaf/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/8b93ef9a-82c5-48c7-b619-faa3a211d943/dolu-olan-kadrolara-tedviren-veya-kosullar-olusmadigi-halde-vekaleten-gorevlendirilmeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/c83382db-c886-4022-9af8-b8420aa80f42/universitenin-bunyesinde-kurulan-iktisadi-isletmeye-bedelsiz-olarak-kullandirilan-tasinmazlara-ait-olan-cari-giderlerin-universite-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/b00f4a86-7d95-41c4-9ad5-afec04aa1a04/universite-bunyesindeki-bazi-birimlerin-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/1c101c37-f375-451a-b2e8-02b526852f29/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/b68606bc-68d6-46bf-9d6b-1664b5a1a3e8/otomat-makinelerinin-isletilme-hakkinin-vakfa-verilmesi http://kamubis.com/decisions/SayistayFinding/6670a768-0e16-4045-aa0c-d3ebdab2e2bb/uzaktan-egitim-merkezi-sertifika-egitimlerinin-protokol-ile-ozel-firmalara-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/a82796c2-b417-43af-a3e0-b998662d44bc/uretim-yapan-birimlerde-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ee228047-119e-4a85-a187-fc0d99924678/kuruma-ait-alacaklarin-saglikli-bir-sekilde-kayit-takip-ve-muhasebelestirilmesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a788fa42-1469-4efe-8dd1-3dd894310477/dolu-olan-genel-sekreterlik-kadrosuna-gorevi-fiilen-yapmak-ve-harcama-yetkisini-kullanmak-uzere-vekaleten-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/1838f7d5-5a2b-4349-9041-83a251ff3779/tasinirlarin-harcama-birimleri-arasi-devrinde-muhasebe-birimleri-arasi-islemler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8ea746bf-06b6-4bd9-8c88-664301650dd0/tasinir-kayit-islemlerinin-yonetmelige-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/e9e1a177-81c2-4bba-a445-ed8218b916ac/tasinirlarin-hurdaya-ayrilmasinda-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2e5aaa94-eb77-4158-934a-79eb7855fa82/takip-islemi-baslatilan-alacaklarin-takipli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f415dd0c-61e4-4d5a-ab86-67ad33e77049/tasinir-islemlerinin-yurutulmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/7e419cde-929b-4ccf-87d1-54999f1a3761/universiteye-ait-misafirhanenin-universitenin-bunyesinde-kurulan-doner-sermeye-isletmesine-bedelsiz-olarak-kullandirilmasi-ve-elektrik-su-ve-isinma-giderlerinin-universite-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/90931ff7-553d-4e57-b138-84a0a6ca18fc/tasinmaz-kira-bedelinin-belirlenmesinde-rayic-bedelin-dogru-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/7ed21b23-5a84-4bf2-a64e-4a49f7104343/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/e190af48-554a-415b-ab8f-1c375e3642e9/yapim-islerinde-gerekli-deneyim-sartini-saglamayan-teknik-personelin-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/dc3c0e7e-b824-4b50-97d2-2659d32975f2/yapim-isi-ihalelerinde-insaat-sigortasi-butun-riskler-surelerinin-veveya-bedellerinin-yapim-isleri-genel-sartnamesine-ve-sozlesme-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/d779d0a6-2cc8-4658-bbc9-2a5fd5be76b5/mevzuatta-belirtilen-sure-icerisinde-ihale-komisyonunun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/94fbd579-79a4-47cc-941e-c77ad96a00ef/kanunda-sayilan-haller-disinda-dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkililigi-gorevini-yapmasi http://kamubis.com/decisions/SayistayFinding/bdc1c647-e61a-4664-a368-8a7416897848/muhasebe-birimleri-arasi-islemler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/59e8eeca-c2f7-4213-a640-7aa2354a3169/egitim-materyali-olarak-kullanilmak-uzere-bedelsiz-devralinan-hurdaya-ayrilmis-helikopterin-gercege-uygun-olmayan-degeri-ile-hatali-hesapta-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/e6b091ce-30ec-4704-8dd9-15824b742a12/universitenin-ortagi-oldugu-sirkete-odenen-sermaye-payinin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e8216f57-9373-45d7-bf1a-78e8ec170a54/doner-sermaye-isletmesinde-taahhut-evraki-ile-sozlesme-tasarilarinin-mevzuat-geregi-zorunlu-olan-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/06e82a35-1bd9-4f0f-b564-55ca8dde0117/teklifi-sinir-degerin-altinda-kalan-isteklilerden-aciklama-istenecegi-belirtilen-hizmet-alimi-ihalesinde-usulune-uygun-aciklama-yapmayan-isteklinin-teklifinin-gecerli-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/5e066641-59a6-4cf0-b424-e29f79a6c19e/bazi-hizmet-alimlarinin-parcalara-bolunerek-dogrudan-teminle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/5036e0cd-c55b-41be-a004-4dbbacbdbd43/yapim-isi-ihalelerinde-insaat-sigortasi-butun-riskler-bedellerinin-yapim-isleri-genel-sartnamesine-ve-sozlesme-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/bff23c98-a853-495b-b883-62b6859782bb/hedeflenenden-dusuk-veya-yuksek-gerceklesen-performans-gostergeleri-icin-sapma-nedenlerinin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/f7829fc9-f32f-4e0f-b04e-86bee3abb50f/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1dde40d9-bb62-4082-af86-84a3b5019659/dogrudan-temin-yoluyla-yapilan-alimlarin-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/61383bcf-16c6-4fda-9a4b-3f888d545a8e/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/2d5b4991-aa86-49d8-87f4-f082b03e41e1/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/9a425d83-086b-4bb9-a221-ec00b7687faf/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0d7cb73c-7a73-4876-bdc5-562b88937ade/maddi-olmayan-duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/0b8f30c0-c5bc-465d-aabb-d6b737f243e2/universitenin-ortagi-oldugu-anonim-sirketine-aktarilan-sermaye-payi-icin-hatali-muhasebe-hesabi-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a86c8b00-c301-4071-a029-e1a721aaa464/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/6a8712c7-6f1f-423c-88d3-9442b1670d44/doner-sermaye-isletme-mudurlugu-bunyesinde-calisan-isciler-icin-ayrilan-kidem-tazminati-karsiligi-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8ab46df7-73c4-45ee-8d80-8c22714e7cb5/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/452dbab2-f37e-499b-b312-f468ad8c77a8/kamu-ihale-kurulunun-uygun-gorusu-alinmadan-kamu-ihale-kanununda-belirtilen-sinirin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/f44c6627-0f71-4c4f-a9e1-5ac1ce6b9712/pesin-odenen-gecis-ucretleri-icin-gelecek-aylara-ve-gelecek-yillara-ait-giderler-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3a24df6f-6872-464e-91cb-5c713b475070/nakit-teminatlarin-iadesinde-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/1e3af676-ab4b-4871-9b70-7c66d02f4062/sinema-tv-uygulama-ve-arastirma-merkezindeki-film-arsivi-ile-diger-eser-ve-tasinirlarin-saglikli-saklama-kosullarina-uygun-bir-ortama-halen-aktarilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/0a81e493-2cba-4468-abcb-55766fc4439e/ic-denetim-sonuclarinin-ic-denetim-koordinasyon-kuruluna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a53f1bb6-be76-4ee6-9fad-72b7e41ed04e/universiteye-ait-tasinmazlarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/44aefdd8-7938-4a1d-b003-9f0882e41a29/tasinir-kayitlarinda-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/af1706a7-60ea-4e7a-9d4e-d1488d01e9e3/dogrudan-temin-usuluyle-yapilan-alimlarin-bir-kisminda-yasaklilik-kontrolunun-yapilmamasi-ve-bu-alimlarin-elektronik-kamu-alim-platformuna-tam-ve-duzenli-olarak-girilmemesi http://kamubis.com/decisions/SayistayFinding/1ed4e53d-f255-4c4a-bd86-1e901abebe82/tarihi-yapilar-ve-sergi-alanlari-icinde-ucuncu-kisiler-tarafindan-yapilan-sergi-reklam-cekim-ve-diger-etkinlikler-icin-kira-veveya-belirli-bir-ucret-alinmamasi http://kamubis.com/decisions/SayistayFinding/8c810359-be71-4bcd-ae8a-65fd6ab0994c/yapim-isi-hakedis-odemelerinin-yapilmakta-olan-yatirimlar-hesabi-yerine-dogrudan-varlik-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/4d17a269-c32d-4025-a474-77cd83ad120b/tuketim-malzemelerinin-cikis-islemlerinin-suresinde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7da1296d-292f-4730-ace6-9675e2a55d9d/universite-ile-sitki-kocman-vakfi-arasinda-yapilan-protokol-hukumlerine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/8a8c92e9-cee3-4556-ba49-20cd9717b594/toki-tarafindan-universite-nam-ve-hesabina-yapilan-islerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/7716ebef-e9c3-4e20-8475-c3250aa7e365/universiteye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/cb5b75db-266c-495f-a19e-fbb640fb3984/satilan-hurdalarin-kayitli-degerleri-uzerinden-hesaplardan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/e2eb025e-6704-4f02-8ff9-7967c4fda4e3/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/03df1d8c-e7b4-4432-b8e0-eee293bb4383/hurdaya-ayrilan-tasinirlarin-kayitli-degerleri-uzerinden-ilgili-hesaplara-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b161fd8f-5440-418a-9073-0f309ab3f618/idari-personel-gorevlendirmelerinde-mevzuatta-belirlenen-usulun-disina-cikilarak-tedviren-gorevlendirme-uygulamasinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cc6b1d4d-da1b-4165-9547-bc678c8fea79/universite-bunyesinde-yapilan-islemlerin-otomasyon-sistemine-entegre-edilmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/09e6e114-aae2-452c-b94c-d6708a8f62bf/tezsiz-yuksek-lisans-ucret-tarifelerinde-universite-personeli-ve-birinci-derece-yakinlari-ile-kamu-calisanlarina-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/9107f126-b926-489f-b407-bed7c7afea4c/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45632b8d-c565-4ed1-a466-103bc4f419fe/universite-mulkiyetinde-bulunan-trafolarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/fa1eec9e-119c-48e7-bc6a-687acd5ddac1/tasinir-kayitlarinin-mevzuatta-ongoruldugu-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/79ab08b6-caa2-4799-a0dc-7f3ff1a21821/sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarin-bilancoda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/daa2707a-61c2-4353-93a8-207608f32de6/maddi-duran-varliklara-iliskin-deger-artirici-harcamalar-ile-hakedis-tutarlarinin-varlik-maliyetine-eklenmeyerek-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b1998376-dc87-467a-a3dc-b55c63d9a7cf/kidem-tazminati-karsiligi-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/aacc7d72-d380-4883-bc71-626fe61f80db/gecici-kabul-islemi-yapilan-yapim-islerinde-tasinir-olarak-kaydedilmesi-gereken-maddi-duran-varliklarin-binalar-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c0692a2a-00a6-4544-8ff5-292368c5df0e/doner-sermaye-gelirlerinden-bilimsel-arastirma-projelerinde-kullanilmak-uzere-ayrilan-kaynaklarin-ozel-butceye-aktarilmasi-gereken-tutarlarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d1db3915-361c-455e-a4b7-32b0a2508650/teknoparka-yapilan-odemelerin-mali-duran-varliklar-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/cf7c1659-3d4f-457a-983f-81c032ccb44e/teminat-mektuplarinin-iadesi-ve-saklanmasi-ile-ilgili-mevzuata-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/0853855a-13bd-486f-a347-4359fde63f81/kiraya-verilen-tasinmazlarin-izlenmesi-icin-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6b4b2794-21e0-4399-ad41-09a4f11b9bef/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasii http://kamubis.com/decisions/SayistayFinding/69e6b467-788b-4a83-984e-0a093bae14c7/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-veya-esit-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/0335b09b-17b5-4f6c-8876-a9af6daf389f/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/ba90c0ce-50b9-4248-b9bb-c0d0107c473d/isgale-konu-olan-tasinmazlardan-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/6dedd22c-2e4d-4461-9b6f-d698fc78be4b/otoparklarin-iktisadi-isletme-tarafindan-bedelsiz-olarak-islettirilmesi http://kamubis.com/decisions/SayistayFinding/45d5be9b-57ec-46f4-83a0-4e9437fa8c25/tasinmazlarin-takibine-yonelik-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/53cafc9a-f8ba-4ce1-9a77-8c027ab45388/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/483e5018-e83d-4577-a7d3-a87b8a761822/isteklilerce-yabanci-dilde-verilen-dokumanlarin-yeminli-tercuman-tarafindan-turkceye-cevrilme-sartini-tasimamasi http://kamubis.com/decisions/SayistayFinding/10bf4644-63b5-479a-bf74-e688836410e6/dogrudan-temin-yontemiyle-yapilan-mal-aliminda-fiyat-arastirmasinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/b829aef0-8f17-433b-b7fb-bbb20b663ae7/idareden-alinan-tasinmaz-kayitlari-ile-mali-tablolarin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/5727db19-e7a2-42d1-b41d-eb9e1a0f93ae/universitenin-kullanimi-icin-alinan-bilgisayar-yazilimlari-ve-lisans-alimlarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c7781d90-af8d-4e83-abb0-a69351f767d7/universite-iktisadi-isletme-sermayesinin-ozel-butce-hesaplarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/0ade8cff-31da-44b8-b0e4-ed962bc7172b/sozlesmeye-baglanan-ihalelerde-taahhut-kartlarinin-tutulmamasi-ve-taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/eb28a085-3b21-4545-b693-3cb552a9e61f/muhasebe-birimleri-arasi-islemler-hesabi-ile-deger-hareketleri-sonuc-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/df460207-63d1-4926-86fa-85d2abeffcdc/isciler-icin-ayrilan-kidem-tazminati-tutarlarinin-muhasebe-kayitlarinda-hatali-gorunmesi http://kamubis.com/decisions/SayistayFinding/1556a6cf-9123-456b-8d94-63b92b15c840/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b58e3329-f207-4888-aa53-6cc3c05983d0/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6c506063-156a-4472-aaa8-920f38b19e2f/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-takip-edilen-maddi-duran-varliklardan-satisi-gerceklesenlerin-kayitlardan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/bb44f366-00c3-4e14-8473-40227a111da5/doner-sermayeli-kuruluslara-yatirilan-sermayeler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8b69be98-2eaa-4cb9-a380-83031bbb9511/tapuya-kayitli-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5a890821-a058-4042-8eba-52e2bfb31cd4/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2d417680-5097-4e31-b0d1-dfd1fa8565c1/mevzuatla-belirlenen-ertesi-yila-gecen-yuklenme-suresine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/efac66d2-882c-4c50-9e43-43f600f86547/icra-sureci-baslatilmis-alacaklar-ile-dava-surecinde-olan-alacaklarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a1e681cd-c928-4c62-8c0e-f610760a454e/pesin-odenen-gecis-ucretleri-icin-gelecek-aylara-ve-gelecek-yillara-ait-giderler-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a7b1fd53-bdfe-4c7a-b961-badf22c860a9/nakit-teminatlarin-vade-ve-zamanasimi-takibinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ef0aeef-cbae-4379-aa28-e47bb0161e63/elektrik-aliminda-odenen-fiyat-farklari-uzerinden-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/61508c3f-8297-4d44-bd49-5da28f18ec79/sube-mudurlugu-ve-hastane-mudurlugu-kadrolarina-soz-konusu-kadrolardan-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/d2efa892-65cc-4029-93e2-cd7fa88b7c7d/surekli-egitim-merkezinin-universitenin-cari-giderlerine-katilmamasi http://kamubis.com/decisions/SayistayFinding/498d4c31-3388-4c1c-b97a-41473079d6d1/ihalelerde-yaklasik-maliyetin-belirlenmesi-icin-yeterli-olcude-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/15a8e8cb-14a7-49fc-b129-5a20880c40da/ic-kontrol-sisteminin-isleyisinde-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/4b9831c1-7fc9-46e3-914f-08f2b7b1ccc6/bazi-bilimsel-arastirma-projelerinin-mevzuatta-belirtilen-amaclar-disinda-yurutulmesi http://kamubis.com/decisions/SayistayFinding/0c041cf1-5271-4d6e-9814-e0c043ce792e/universite-tarafindan-kiraya-verilen-kantinlerde-suzme-sayac-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c60cc648-3d26-4fd8-ae7c-a7c81104af11/kullanilmis-tuketim-malzemelerinin-cikis-islemlerinin-suresinde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5335f4eb-73bf-4961-9c58-3a2b74a8af38/gelirlerden-takipli-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b1af1d08-8fe5-4150-9531-9a1adff49908/tasinir-islemlerinde-eksik-ve-hatali-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/05aecd04-900e-4105-a10c-3ad625abc048/universite-hastanesi-mesai-disi-calisma-ve-nobet-gorevlendirmelerinde-sistemsel-sorunlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/98d5e339-dac4-4aee-b251-c546d18704a1/universite-hastanesindeki-gelirlerden-yapilan-iadelerin-personelin-katki-payi-tutarlarindan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/54921180-5efc-4661-bd58-74eba84890a7/tibbi-kotu-uygulamaya-iliskin-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/641edbce-5fa9-449d-bc53-ec44cdbf59d9/kurumlar-vergisine-tabi-doner-sermaye-isletmelerine-mukellefiyet-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/ab23739d-af1e-4d12-80c2-106270a7ae74/tek-kaynaktan-temin-edilen-mal-ve-hizmetlere-iliskin-piyasa-fiyat-arastirmasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e8e07c3e-7f8d-42bd-aa82-340e0daa1db4/memur-ve-sozlesmeli-personelin-odeme-gununden-once-odenen-ucretlerinde-personel-avanslari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c81b5a46-531b-4a90-a418-9e2b05a85f3c/dogrudan-temin-yontemiyle-yapilan-bazi-alimlarda-piyasa-fiyat-arastirmasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f494ee5-830b-413d-8eea-19595d3f7d16/sosyal-guvenlik-kurumu-alacaklari-icin-yasal-takipte-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/9e58cb99-ddeb-42cf-a351-9f5ff6c090d0/yevmiye-numaralarinin-atlanmasi-yevmiye-tarih-ve-siralarinin-muteselsil-sira-takip-etmemesi http://kamubis.com/decisions/SayistayFinding/9b41eb31-6ea1-4d6e-a3a0-291f60b27520/sosyal-guvenlik-kurumu-alacaklari-icin-yapilmasi-gereken-terkin-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/43a54be2-3869-4413-b215-de73de497d88/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/09d4e9fc-61db-49cc-9f7d-65dbe4798716/tuketim-malzemelerinin-cikis-islemlerinin-suresinde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/13246333-b35c-4804-bdc2-59dceb565e48/supheli-ticari-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3f8df026-e2b3-4521-b069-eea4e605d0ef/duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b03312a4-392b-4418-a518-143867775380/universitenin-mulkiyetinde-yonetiminde-veya-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2bbddf0e-10ce-4101-8b72-94569fe5f095/memurlara-ve-iscilere-yiyecek-yardiminda-hatali-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/a9151720-8cea-4917-b536-d0b62f29a0d0/universite-bilimsel-arastirma-projelerinin-doner-sermayeden-dusuk-miktarda-pay-almasi http://kamubis.com/decisions/SayistayFinding/67fe77c9-12bb-410d-9fa6-b12227725a6c/universitenin-muafiyeti-bulunmasina-ragmen-elektrik-guvence-bedeli-odemesi http://kamubis.com/decisions/SayistayFinding/2ae1f5a3-0889-4ee9-9677-926ca9ef36d6/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f27d9487-872d-40aa-9925-313ee0179be1/ihale-kapsamindaki-alimlarin-kisimlara-bolunmesi-kanunda-belirtilen-limitlerin-asilmasi-ve-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-kanunda-belirtilen-limitlerin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/d968048f-5fc4-4459-833e-fdb1d6ce495a/fakulte-enstitu-ve-yuksekokul-sekreterligi-kadrolarindan-sube-mudurlugu-kadrosuna-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/125107b6-b635-4cb7-8d07-9b1dc51fcce5/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4d028d0d-2954-4a37-8980-89ca2da56b62/maddi-duran-varliklar-icin-yapilan-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/51740ac9-a801-48dc-9c57-95c074271ed8/takipli-alacaklardan-bir-kisminin-gelirlerden-takipli-alacaklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/045629be-3d55-4ad7-9bc0-d02360350d1f/universitenin-doner-sermaye-isletmesinde-uretilen-ve-satisi-yapilan-muhtelif-emtianin-ilgili-stok-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/791746f5-785f-4242-9bd3-96186a992573/sube-mudurlugu-kadrolarina-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/d14d60de-cdcf-4f57-9327-9518b479e35a/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7cbf691b-30b9-49fd-8a76-c43b3adbe074/nadide-eserler-kutuphanesinde-bulunan-etnografik-ve-guzel-sanat-eserleri-ile-diger-kiymetli-tasinirlarin-buyuk-kisminin-kamu-harcama-ve-muhasebe-bilisim-sistemi-tasinir-kaydinin-olmamasi http://kamubis.com/decisions/SayistayFinding/34a6af84-0f08-4613-8f7b-38ddaadcf7be/universitenin-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/d0454b3d-8eeb-43fc-9497-d610dc804074/universitenin-mulkiyetinde-yonetiminde-veya-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/652a2be8-1dad-422e-b5e9-f9e8d746a65b/kiraya-verilen-tasinmazlar-ile-tasinmaz-kiralama-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6e666fd3-787b-4a09-88b2-a52a6c988a12/universitenin-mulkiyetinde-bulunan-tasinmazlardan-tahsis-edilenlerin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/878c758c-c96c-4a63-aedc-1cf131123f74/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/69b3db39-81cd-4f43-9dc6-1b75f80c121b/dis-tedarikle-yurutulen-bilisim-hizmetlerine-iliskin-sozlesmelerin-bilgi-guvenligi-yonunden-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/2fd9ea19-dbfb-480a-8c40-7a5a00cfb599/suresi-dolan-teminat-mektuplarinin-kayitlardan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/3bf12281-45a4-4e7d-a3b3-885208332ebc/geriye-donuk-cok-sayida-kayit-yapilmasi-bazi-kayitlarin-silinmesi-ve-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cf13acda-35e3-4a7e-8448-db2c4616926b/maddi-olmayan-duran-varliklara-iliskin-amortisman-uygulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/66122db1-f119-4dcf-abe9-be52164368e2/kamu-lojmaninin-bazi-bolumlerinden-ucret-alinmamasi http://kamubis.com/decisions/SayistayFinding/d3c4fb65-ee44-4c06-a061-cdd00d8d1aa7/kiraya-verilen-alanlarin-tip-ihale-dokumanlarinda-eksikliklerin-olmasi http://kamubis.com/decisions/SayistayFinding/af38ab32-be48-4e56-ac1f-3afaacf22aa7/adli-davalarda-icra-vekalet-ucretlerinin-itiraz-suresi-sonunda-odenerek-indirim-hakkindan-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/ff31ee9b-61e5-4265-8cf5-c7de871d5caf/mal-alim-ihalesi-ihale-dokumaninda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/48fa9431-7ecd-4f86-b689-4be30bf3c2fb/tasinir-ambarlarinda-kaydi-olmayan-tuketim-ve-demirbas-malzemelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/abf6d7bb-6cd9-4c66-a196-ccbb355cfb73/yerine-getirilmesi-belli-bir-sureyi-gerektiren-dogrudan-temin-alimlarinda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/40512bcc-34c9-4e37-a5a1-26f85afee95e/gercek-veya-tuzel-tek-kisinin-ihtiyac-ile-ilgili-ozel-bir-hakka-sahip-oldugu-gerekce-gosterilerek-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/eace8740-2f32-48bd-a4d6-d0f167a49bd0/tuketim-ambarindaki-malzemelerin-uygun-sartlarda-muhafaza-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e1c4761b-4fe6-47ad-9f18-691b5938ec55/bir-onceki-yil-sozlesme-fiyatlarinin-yaklasik-maliyet-hesaplamalarina-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/98a5903a-b59f-44b1-acb8-adbbaee4d4ef/yaklasik-maliyetin-tespitinde-asiri-sapma-gosteren-fiyat-bildirimlerinin-degerlendirmeye-alinmasi http://kamubis.com/decisions/SayistayFinding/cdfc719f-6e20-4d3a-a391-c7866c0b9e73/saglik-bakanligi-tarafindan-sartli-bagislanan-tasinirlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d30b4b80-86a9-4abd-9a32-0c0a44278560/tasinir-ambarlarinda-duzenli-fiziki-sayimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/59a9f13e-a047-4f19-abe1-7c2ccfa8920c/fiziki-ambar-denetimlerinde-noksan-veveya-fazlalik-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/7f298c0c-52d9-489d-a2d1-0ba41437ea14/tasinir-ambarlarinda-fiilen-kullanilamaz-hale-gelen-malzemelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/66cdeb94-08ca-4a3c-8f73-332bdfac6478/tarimsal-uygulama-ve-arastirma-merkezi-yapim-isinin-muhasebe-kayitlarina-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/0667c2a8-a9f4-4bbf-8bea-153c82a95d5a/ihale-kapsaminda-alinan-nakit-teminatlarin-yasal-suresi-sona-ermesine-ragmen-ilgilisine-iade-edilmemesi-veya-hazineye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/18cee2e0-a8a0-40a8-86fb-3956e2ec9247/kiraya-verilen-tasinmazlardan-pesin-tahsil-edilen-kira-bedellerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/57d93909-df1d-49f1-9201-1bbd85a5c4c0/sartli-bagis-ve-yardim-olarak-edinilen-tutarlarin-sart-gerceklesmedigi-halde-dogrudan-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/fd4c7cf7-08a2-4e02-8d3c-716653ecb665/tasinir-kayit-ve-takip-uygulamalarinda-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/787feb2a-6ebb-4efb-9a9f-c71a92d49be0/idarenin-sorumlular-aleyhine-rucu-islemlerinde-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/b4b5f5d6-84ec-43d2-b339-002816a0acec/elektrik-faturalarinda-reaktif-enerji-bedeli-olusumuna-sebep-olunmasi http://kamubis.com/decisions/SayistayFinding/f1eec612-765f-413d-8398-c953e0d35372/yuksekokulfakulte-sekreteri-unvanina-haiz-personelin-gorevde-yukselme-sinavina-tabi-tutulmaksizin-sube-mudurlugu-kadrosuna-atanmasi http://kamubis.com/decisions/SayistayFinding/a8bc7431-6005-4d65-bc60-9210ed1bbbd5/kurumda-ic-denetci-istihdam-edilmemesi-ve-ic-denetim-faaliyetinin-olmamasi http://kamubis.com/decisions/SayistayFinding/ea031906-6551-4232-824c-be82721fc1d6/doner-sermaye-isletmesi-bunyesinde-faaliyeti-olmayan-birimlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e6bdc9d9-6eb6-460a-8891-ea92e61b25de/harcama-evraklarinin-on-mali-kontrol-islemlerine-tabi-tutulmadan-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/17f1b0a7-d400-40e9-886d-53b4da234651/universitenin-mulkiyetinde-bulunan-tasinmazlarin-2886-sayili-kanunun-51inci-maddesinin-g-bendi-uyarinca-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/99a96bcf-6711-4bb3-9537-b3f557fd3f49/doner-sermaye-isletmesi-birimlerinin-elektrik-su-ve-isinma-giderlerinin-kurum-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/bc22ac7f-4626-40f0-a091-82f7300e8f7c/universiteye-ait-tasinmazlarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7438fdd1-7743-4589-94bb-8e7e69030fad/universite-mali-tablolarinda-sayim-noksanlarinin-yer-almamasi-ve-sorumlularinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/2714b117-359e-4920-9e57-896dfbf83faa/universitenin-mulkiyetinde-bulunan-tasinmazlarin-2886-sayili-kanunun-51inci-maddesinin-g-bendi-hukumlerine-gore-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/62f95aac-7450-4e5c-945f-bd097b58fe2c/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/18a5b841-4486-4420-8597-ccb28a7390fd/universite-mulkiyetinde-bulunan-enerji-tesislerinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/5a330c63-1186-4a84-8125-0e33619d6ab1/bilimsel-projeler-hesabi-ve-bilimsel-projeler-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4e8d7063-c1bf-4c86-9dc2-f38a5d9a0c13/universite-tarafindan-kiraya-verilen-isletmelerin-ruhsat-almadan-calismasina-karsin-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/e2045d3c-db43-461f-842d-eaf4f759be2d/tasinir-islemlerinde-tasinir-mal-yonetmeligi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/dbe19b16-90ec-4949-815a-f88bc2293b12/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ded11f77-2aee-486e-aa75-bcb293bef472/ihale-kapsaminda-alinan-nakit-teminatlarin-sure-bitiminde-ilgilisine-iade-veya-hazineye-gelir-kaydi-isleminin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/d61b6379-8a69-457a-b73a-abe3e40fd272/tasinir-yonetiminde-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/eed09138-e506-4945-a6b6-4cf49aca2b4d/kesin-kabulu-yapilmamis-yapim-isinin-mevcut-olmasi http://kamubis.com/decisions/SayistayFinding/bfc5fcbd-fc11-40b1-8251-064607f95acd/dogrudan-temin-yonteminde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/309d6dde-08f5-4181-95a9-8519988a249b/dogrudan-temin-yontemiyle-yapilan-satin-alimlarda-limitlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/30168bf2-5891-4627-aef6-49af5cf57fe6/belli-bir-sureyi-gerektiren-dogrudan-temin-alimlari-icin-sozlesme-imzalanmamasi-ve-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a190ad58-a665-4f39-b954-18b5970d82ca/alt-yuklenici-sozlesme-bilgilerinin-tespiti-icin-sosyal-guvenlik-il-mudurlugu-ile-mutabakat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3c14a4b5-ecdc-49c9-818d-5a0791bd685d/universitenin-sermayedari-oldugu-sirkete-konulan-sermayesinin-universite-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d74ab308-99ef-4302-abe5-17bfebe6d46b/sube-mudurlugu-kadrolarina-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/56b37f56-352a-4401-9883-e7cb4bb0e61a/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/79ec9c17-7670-44ca-8de4-09a2b1030feb/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c9ae112f-d031-4638-8617-3db48b679583/calisan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/363a8c6a-6a12-45b6-af7b-7a62e7b9777a/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/71a189ed-3794-476b-962f-271bcf8dbc7f/bilancoda-yer-alan-sermaye-tutarinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/ac2cfb0c-2bb6-4d78-a662-121f6c425bf8/universite-tarafindan-kiraya-verilen-isletmelerin-ruhsat-almadan-calismasina-karsin-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f30795f6-726a-4399-9998-faa110d7b65a/universitenin-mulkiyetinde-bulunan-tasinmazlarin-2886-sayili-kanunun-51inci-maddesinin-g-bendi-uyarinca-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/e3307dda-dccc-4c34-a86c-201398c36c2c/doner-sermaye-isletmesinin-odemesi-gereken-elektrik-faturalarinin-universite-ozel-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/c66f6b2e-3041-4c59-b671-3bf729ae8032/kiraya-verilen-tasinmazlarin-kayitli-degerlerinin-ilgili-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c64eea44-655a-45ed-8911-d56352c6b23c/bilimsel-projeler-hesabi-ve-bilimsel-projeler-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5a28f58d-99e3-41a1-a187-bfe41ea456d9/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yapitirilmamasi http://kamubis.com/decisions/SayistayFinding/7ced7f16-256e-4b9b-baab-1c86390c41b7/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformu-uzerinden-kamu-ihale-kurumuna-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/42193817-0d2b-4b86-bc4f-315382aa1f76/ege-universitesi-guclendirme-vakfi-ile-vakif-istiraki-sirkete-yapilan-kiralamalarda-sozlesmeye-aykiri-hususlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/e542f836-8e56-4b7e-8334-c314ba0a7e16/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/088b0ac8-ddc3-4458-aea4-f78411848073/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/105ab55f-3e09-41d5-85f0-7f8825cb4766/genel-yonetim-giderleri-hesabina-kaydedilmesi-gereken-harcamalarin-farkli-hesap-kodlarinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/c933e464-f063-400e-a8f1-880c05e8dfda/doner-sermaye-tarafindan-uretilen-ve-satisi-yapilan-muhtelif-emtianin-varlik-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/066bdf35-2598-49c0-8680-256c5e9fb085/suresinde-mahsup-edilmeyen-avans-ve-krediler-icin-faiz-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/1cb391ac-e5e1-43aa-8fbc-a1a5a5570153/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7e2e578e-32ef-4d95-b651-390961f76def/bilimsel-arastirma-projeleri-ihtiyaclari-icin-yapilan-dogrudan-teminlerde-yeterli-duzeyde-piyasa-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4ac77b76-3ba1-4aa7-bc19-11c3d2423f01/avrupa-birligi-destekli-projelerdeki-mal-ve-hizmet-alimlarina-iliskin-sozlesmelerde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/326e7f19-a2cf-4d30-afac-dcf7a147038a/tahsili-geciken-gelirlerin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5c2fcb83-b08d-4101-8b19-7603b0643253/pesin-tahsil-edilen-gelirlerin-ilgili-oldugu-ayin-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/4ea8be80-e6bc-4cf6-a44c-e04c25aef8da/kiraya-verilen-maddi-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/14c7a33e-31fd-45a7-98dd-e75954d105d4/kamu-konutlarinin-tahsisinde-mevzuata-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/8cc395d7-9a17-4e07-9e37-af1e8edae5da/dogrudan-temin-usulu-ile-yapilan-alimlarin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0e91c320-0b26-4637-9c6d-4d9056c759e1/baska-universite-profesorunun-rektor-yardimcisi-olarak-atanmasi http://kamubis.com/decisions/SayistayFinding/341c4815-6215-4f2d-abf7-26751832944d/tahsisi-kaldirilan-tasinmazin-muhasebe-kayitlarindan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/cee67e11-fb94-4a32-b78b-3d48e1e3f8ff/hastane-yonetim-bilgi-sistemi-aliminin-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/7ffeb531-7cf9-4733-afe6-6ba527128fcf/giderlerin-fonksiyonel-ayrima-gore-siniflandirilmamasi http://kamubis.com/decisions/SayistayFinding/a730db39-55ef-40d2-9eb4-9bcb16d00b5d/duzenlenen-sempozyuma-ait-gelir-ve-gider-islemlerinin-muhasebe-sistemi-disinda-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/a7d6f0a3-cdd5-48a4-971d-0a4ff8fe04e4/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-hurdaya-ayrilmis-mallarin-satislarindan-elde-edilen-gelirlerin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f148fce2-9f0d-405b-8547-05da47d9e99c/cevrimici-olarak-yapilmasina-karar-verilen-derslerin-bir-kisminin-canli-ders-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/26d8b30b-71c2-4783-83d1-93cbcb509130/kanunda-sayilan-haller-disinda-dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkililigi-gorevini-yapmasi http://kamubis.com/decisions/SayistayFinding/f9916af5-1552-48af-a67d-1bb83f4ccaea/dogrudan-temin-yontemi-ile-yapilan-ve-belli-sureyi-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/af021892-816d-49d3-a3c7-98ac5659a93a/bazi-egitim-birimlerinde-zorunlu-ders-yukunu-tamamlamamis-olan-ogretim-elemanlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/14cfccca-a50a-4f11-bd8d-d5d060ca4a37/yapim-isine-ait-is-artislarinda-ust-yonetici-onayinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/35899c36-18d1-4248-97db-6e9285fbbdb3/yeralti-ve-yerustu-duzenleri-hesabina-eksik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/545276d1-3337-4cf0-b7ca-8ebdb5ca1f0b/akreditif-karsiligi-actirilan-kredilerin-mahsup-islemlerinin-yapilmamasi-ve-akreditifle-satin-alinan-cihazlarin-varlik-olarak-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/d79d786e-6a77-4c43-9ce8-969aecd4c5aa/doner-sermaye-ek-odemelerinin-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/504fa948-5114-441e-b9b2-376e67718162/gorevde-yukselme-sinavina-tabii-bulunan-sube-mudurlugu-kadrosuna-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/66611a9e-e76f-4c1a-acec-f813cefb3f44/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/73acc778-b36b-495a-a0a8-8c233c3c77ac/uluslararasi-kuruluslara-katilim-payi-karsiligi-olarak-verilen-taahhutler-ile-yerine-getirilen-taahhutlerin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3be03da4-69af-4028-a5b8-04833cbbb305/kiraya-verilen-tasinmazin-kayitli-deger-uzerinden-nazim-hesaplarda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/778745e9-ac35-40f1-8374-e0bcaaa87165/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-ilgili-varlik-hesabina-kaydedilmeden-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/071efc9f-bd9b-43fe-8e86-acda0ef515d7/icra-sureci-baslatilmis-alacaklar-ile-dava-surecinde-olan-alacaklarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d3f9726b-51e2-40ca-8e48-cb3170b5316e/gider-taahhutlerinin-nazim-hesaplarda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/65a23638-9348-4438-a308-8da0dbe44c1b/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabiyla-ilgili-muhasebe-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/b4832b8a-9c83-4af5-ab8e-384766b9493c/gecici-kabulu-yapilan-islerin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0d66f297-344c-48ef-82d7-6797a609740b/tapuda-irtifak-hakki-tescil-edilmeden-tasinmazin-protokolle-kullanilmaya-baslanmasinin-universite-aleyhine-hukuki-ve-mali-sorunlara-neden-olmasi http://kamubis.com/decisions/SayistayFinding/d246bf34-ed6d-4cb1-a64c-7ecfbce58adb/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9ad6cd3f-be78-4cf6-8c94-47e2c4855eb6/universite-tarafindan-gerceklestirilen-tasinmaz-kiralama-ihalelerinin-2886-sayili-kanunun-51-g-maddesine-gore-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/3fe98b63-f341-48b5-a7d7-9d07bf79b697/teminat-suresi-dolmasina-karsin-kesin-kabul-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/a7ff59a8-cf60-428a-9e57-256f82c9669c/kamu-ihale-kanununun-22d-maddesine-gore-yapilan-yapim-islerinde-kanunda-ongorulen-10luk-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/9ddb9233-e6e8-4fe8-bd26-023995f21090/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f953005a-764c-4869-8583-69bd3a08b985/belli-bir-sureyi-gerektiren-muhtelif-dogrudan-temin-islerinde-sozlesme-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/a2f6a7b9-bd34-490c-8ee7-312ce42a0969/akademik-birimlerde-dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformu-uzerinden-kamu-ihale-kurumuna-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/dd316059-cd0c-46d9-81fe-e0330513bf88/gelirlerden-takipli-alacaklar-hesabindaki-tutarlarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2c45bfae-767a-4023-8c1e-2268985c6332/alinan-konaklama-kaparolarinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5959d61d-a02d-4b89-b2ce-d428b8b6c19a/turizm-uygulama-otelinin-isletme-yonergesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/512bb946-5cb5-4c4a-b1d0-72d7e72e4221/belli-bir-sureyi-gerektiren-dogrudan-temin-usulu-ile-gerceklestirilen-yapim-isinde-sozlesme-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/8b968e31-3dda-4658-9fde-06a7dd6a2829/teknohap-teknoloji-gelistirme-bolgesi-yonetici-a.s-ve-kirikkale-universitesi-teknoloji-gelistirme-bolgesi-yonetici-a.s-ye-yatirilan-sermayenin-ilgili-hesaplara-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/dd10e19e-f56a-4df8-b9de-4a7e89cf8998/doner-sermaye-isletmesindeki-gelir-getirici-birimlerin-elektrik-su-ve-dogalgaz-giderlerinin-universite-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/e0aafc08-3baf-4abb-9f58-59af0792dca3/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f979cf93-43c0-474b-ac40-c036ef718ff4/bilimsel-arastirma-projelerinde-mevzuatta-belirlenen-surelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8450a879-10a7-4c53-8beb-f44caea09f1a/vadesi-bir-yildan-uzun-sureli-olan-isletmeler-arasi-mali-borclardan-alacaklar-hesabi-ve-isletmeler-arasi-mali-borclar-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/95585dfe-ee95-4a83-9a6b-6184016445d9/faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ad3ef720-65bb-4dca-93d8-784f7258720a/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9e9c882a-0b67-47ee-9faf-6d065bd7cdf2/ic-kontrol-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/921763db-dbbc-4ed2-a5c4-b2fb13eb4e90/tasinmazlarin-cins-tashihlerinin-yapilmamasi-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e2069492-7a1e-4c3d-ada5-0ad278b5517c/fakulteenstitu-ve-yuksekokul-sekreterligi-kadrolarindan-sinavsiz-olarak-atamasi-yapilmis-sube-mudurlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7e75863b-8ce5-4476-bab6-4b0918d5f03e/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f3a59930-8a34-48de-a90e-41e69dbf69a8/tasinmazlarin-icmal-cetvellerinin-mevzuata-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/db72a176-0530-453b-9e74-e5b21ced5ab2/sosyal-tesislere-iliskin-elektrik-su-ve-dogalgaz-giderlerinin-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/e548e0ce-0f30-4ae5-ba30-87bfbd4d08cd/universitede-tasinir-mal-yonetmeligi-hukumleri-acisindan-bazi-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/e5473bc4-19de-4df5-9376-c25b21dfa167/saglik-kultur-ve-spor-daire-baskanliginin-gelir-gider-dengesizligi-nedeniyle-mali-acidan-surdurulebilirliginin-kalmamasi http://kamubis.com/decisions/SayistayFinding/c6916c60-4e1d-49db-a748-fe68e42ead6e/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f13d64ed-e127-4a92-bc29-7524c16bce06/universitede-calismakta-olan-bazi-ogretim-elemanlarinin-kendilerine-ait-ozel-muayenehanede-de-calismalari http://kamubis.com/decisions/SayistayFinding/d6924c4b-89ef-45a8-bee9-300cccc38c9c/memurlara-ve-iscilere-yiyecek-yardimi-yapilmasina-iliskin-uygulamada-hata-olmasi http://kamubis.com/decisions/SayistayFinding/de07b35c-43d4-41b8-b12a-5a614a339d2f/kanunda-sayilan-haller-disinda-dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkililigi-gorevini-yapmasi http://kamubis.com/decisions/SayistayFinding/88a61c06-39b8-4e20-8fdd-c0b160061347/uzun-vadeli-olarak-verilen-su-ve-dogalgaz-abonelik-bedellerinin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ed2bf1c7-923b-446a-9635-e7b7d2cbdba4/universite-tarafindan-diger-kamu-idarelerine-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/c1bbfa43-16a0-4958-8582-196895bed740/sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/893e0ac8-47a5-432f-aeeb-1edb85c710f1/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/03c30c41-2c4e-4218-8946-26fca530e81a/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1cc11aad-a047-4fab-86da-eb86aabb7375/vergiye-tabi-birimler-icin-ayri-bir-muhasebe-tutulmasi-ve-mali-musavir-calistirilmasi http://kamubis.com/decisions/SayistayFinding/1e0f76dc-903b-40e3-87be-dfe63d376120/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ab0e588b-70ac-409f-9e1f-3e1cd8ed520b/universitenin-tarim-ve-hayvancilik-arastirma-merkezi-mudurlugunde-uretilen-ve-satisi-yapilan-muhtelif-emtianin-ilgili-stok-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a837598a-d9c1-4eeb-bb9a-d2667e2b7dcc/ozel-oda-ucretlerinin-saglik-uygulama-tebligine-aykiri-olarak-belirlenmesi-ve-tam-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f3a2c35e-2c1e-4380-8e5a-1af12b48ba10/universite-hastanesinde-tasinir-mal-yonetmeligi-hukumleri-acisindan-bazi-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/3db33d8e-67fd-41ef-ac2b-87eae49a1ae0/universitenin-tarim-ve-hayvancilik-arastirma-merkezi-mudurlugunde-tasinir-mal-yonetmeligi-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/98cf12be-e673-44c0-812e-18d5421a5194/yapim-islerine-iliskin-duzenlenen-tum-riskler-all-risk-sigorta-policelerinin-is-artisi-ve-sure-uzatimi-durumlarinda-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/09d438b5-f55d-4379-8830-bcf9f0e2f9dd/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7011abd3-76ef-4993-8719-84842c278d1d/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-kanunda-ongorulen-sinirin-kamu-ihale-kurumunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a9994d69-da17-4f63-acfc-66974a4d0527/bilimsel-arastirma-projeleri-kapsaminda-elde-edinilen-tasinirlarin-proje-bitiminde-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/67d23add-17bc-40d0-b3dc-bd026c1a65ca/tasinmazlara-iliskin-muhasebe-kayitlarinin-tasinmazlarin-gercek-degerini-yansitmamasi-ve-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9e85fa84-717c-47a5-878e-91221bc0963c/universite-envanterinde-yer-alan-ucaklarin-gercek-degerini-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f64fd0b9-3d86-4d5c-8c92-7276b375eb82/universite-arazisinin-bedelsiz-ve-suresiz-olarak-teknopark-yonetici-sirketi-atap-asye-tahsis-edilmesi-ve-yonetici-sirket-bunyesindeki-universite-hissesinin-cok-dusuk-oranda-olmasi http://kamubis.com/decisions/SayistayFinding/0caf35bd-e9b0-4699-a419-10bef2a5a787/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/6bd1c18a-7390-4fa6-8f25-b795b9d8fe65/yapim-isinin-teknik-sartnamede-belirtilen-sarti-tasimayan-istekliye-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/cf2acbca-28ee-4b21-a14e-ba0addff220d/teminat-mektuplarinin-iadesi-ve-saklanmasi-ile-ilgili-mevzuata-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/b17b3fea-8020-41ba-822a-770d746da5a2/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7d02c743-7b33-45f4-b8ad-b5f0e652b186/kiraya-verilen-tasinmazlarin-takibinin-ve-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c5827918-6fed-4b63-92a5-2c607fbafdbe/universitece-duzenlenen-seminer-konferans-sempozyum-vb. http://kamubis.com/decisions/SayistayFinding/66460f80-010f-4688-941c-e317ce04b2ba/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-veya-esit-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/5e46fe6a-3707-4772-aeb9-fb88728be315/parasal-limitler-dahilindeki-mal-ve-hizmet-alimlarinda-10-sinirini-asan-kisim-icin-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1afba37e-3b9d-42f8-a50a-53e8bcfb9c17/tibbi-cihaz-ve-malzeme-alimlarina-iliskin-hatalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/769c80b7-7dec-44c1-b564-dca201c2e950/temizlik-malzemesi-aliminin-birim-bazinda-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/efb82d38-4cd3-4ac6-80e9-c83edd31fa13/kabul-ve-muayene-islemleri-yapilmaksizin-mal-teslim-alinmasi-ile-yuklenicinin-mal-teslimi-esnasinda-hazir-bulunmamasi http://kamubis.com/decisions/SayistayFinding/3706b2ea-56f0-477e-a108-3817b8db3c8e/isteklilerce-yabanci-dilde-verilen-dokumanlarin-yeminli-tercuman-tarafindan-turkceye-cevrilme-sartini-tasimamasi http://kamubis.com/decisions/SayistayFinding/1553c23e-10a9-46e2-b811-2665a33bf2cd/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/16120274-c80d-49b6-a7f1-fb750df7d5e6/isciler-icin-ayrilmasi-gereken-kidem-tazminati-tutarlarinin-muhasebe-kayitlarinda-hatali-gorunmesi http://kamubis.com/decisions/SayistayFinding/8a516e6f-67b8-4a8b-8c62-3f01eca90d31/universitenin-kullanimi-icin-alinan-bilgisayar-yazilimlari-ve-lisans-alimlarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/1cc05815-a947-428d-ae0c-859404fc5cfe/muhasebe-birimleri-arasi-islemler-hesabi-ile-deger-hareketleri-sonuc-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0a1b2a60-ed74-4c6e-a69e-ce37b130b91a/kamu-idaresinin-hissedari-oldugu-sirketteki-sermaye-payinin-mali-tablolarda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/2eb62ec5-e5b5-4f08-8fe1-13138f3068a6/idareden-alinan-tasinmaz-kayitlari-ile-mali-tablolarin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/a2e06ef9-7df6-4e9c-b5bb-76da85f65f62/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/35a9aa62-43ef-4f45-ad75-9012863d1d90/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ustesit-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/f0dc1a23-798f-4ddd-bac8-519999d74c0d/bolum-baskani-atamalarinda-unvan-sartina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5111a784-5807-483a-8fc0-fd474244c9e5/universitenin-harcama-birimleri-arasindaki-islemlerde-muhasebe-birimleri-arasi-islemler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a14846fb-2f5f-48ec-b029-0d00af750268/doviz-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/44a8d80f-b139-4e2a-9424-84440834575a/satin-alinan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/212401b6-24b8-42a6-b35e-7ba377438790/zarar-eden-ve-faaliyeti-olmayan-doner-sermaye-isletme-birimlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5d45c792-92c3-4495-837a-71311d7b6f3f/doner-sermayeden-yapilan-ek-odemenin-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9e44a821-b12b-4057-b469-3f6f7f61d266/insaati-tamamlanan-merkezi-ameliyathaneler-binasi-ile-dis-hekimligi-fakultesi-ek-binasinin-isletmeye-acilamamasi http://kamubis.com/decisions/SayistayFinding/7a300fb4-37a1-4aca-94b5-54c9f68d30c4/ust-hakki-tesis-edilen-sirketin-sartname-ve-sozlesmelerdeki-bazi-yukumluluklerini-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/a6c98ae5-40b0-4542-8a23-587f5326e469/universiteye-ait-cesme-dinlenme-ve-egitim-tesislerinin-atil-durumda-birakilmasi http://kamubis.com/decisions/SayistayFinding/2a40562f-c49e-4301-b7bd-6dfc5d1958bb/kisilerden-alacaklar-hesabinda-bulunan-alacaklarin-takip-ve-tahsil-islemlerinin-yili-icerisinde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/83571b52-d0ba-49c3-852c-e46e667bef4e/universiteye-ait-tasinmazlarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/79fc8540-a67e-471b-bc1c-fb7c5b9c9338/verilen-is-avans-ve-kredilerin-yil-sonu-muhasebe-cetvellerinde-yazili-tutarlari-ile-yardimci-defterlerde-yazili-tutarlarinin-farkli-olmasi-ve-is-avans-ve-kredileri-hesabinda-kayitli-bazi-avanslarin-zamaninda-mahsup-edilmemesi http://kamubis.com/decisions/SayistayFinding/57cf4e69-7f69-41a4-991a-ffee917ed295/kira-gelirlerinin-yardimci-defterlerinde-kayitli-tahakkuk-servisi-kayit-tutarlari-ile-muhasebe-yilsonu-kayitlarinda-yazili-ertesi-yila-devir-tutarlarin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/9c94e1f3-576e-4e9f-839b-2f9f7a53016c/muhasebe-birimleri-arasi-islemler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/eb239460-ac18-49dc-91eb-44f7715b86ea/takipteki-bazi-alacaklar-icin-gelirlerden-takipli-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/78df9376-c7c8-404c-a9f9-2e7fca0651ce/isletme-birimleri-tarafindan-duzenlenen-egitim-faaliyetlerine-iliskin-gelir-tahakkuk-ve-takip-surecinin-saglikli-isletilmemesi http://kamubis.com/decisions/SayistayFinding/6147d97e-4fcd-4af5-aa1c-7a0cf3f40e1c/idari-yargi-organlari-kararlarina-istinaden-muayenehane-acan-tip-fakultesi-ogretim-uyelerinin-muayenehane-acma-bildirimlerini-zamaninda-yapmamasi http://kamubis.com/decisions/SayistayFinding/9ad2312d-e3b9-471e-aece-7c34696ae431/bazi-isletme-birimlerinin-mali-yapisinin-bozulmasi http://kamubis.com/decisions/SayistayFinding/18d6db00-aaf0-403b-9b5d-1d579e9ca25f/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f27ff2ea-e29c-45d2-a890-13d376f61c30/universite-bunyesinde-ic-denetci-bulunmamasi http://kamubis.com/decisions/SayistayFinding/9cb4a00a-4011-48a7-8294-bfa9a5ab34e0/universite-bunyesindeki-bazi-birimlerin-atil-durumda-olmasi http://kamubis.com/decisions/SayistayFinding/5ae9d9d7-3ca8-41f0-954f-b7a0e75fac1f/proje-ozel-hesabinda-kayitli-dovizlere-ay-sonlarinda-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9213dd19-91fc-4969-b99f-30775b940cfc/universite-mulkiyetindeki-tasinmazlarin-mevzuatta-ongorulmedigi-halde-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/ca36d6d5-4195-49a8-8bc1-98d948d7c32b/arazi-ve-arsalar-hesabi-ile-binalar-hesabinin-dogruyu-yansitmamas-i http://kamubis.com/decisions/SayistayFinding/ecc3dccc-ee5f-4459-9900-12424600ab17/gelirlerden-alacaklar-hesabina-noksan-kayit-yapilmas-i-ve-universite-kooperatifinin-kira-borclarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/93b1d502-5a11-4b67-8783-a8de7133a518/tahsisli-arazi-ve-arsalar-hesabinin-dogruyu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/07f79704-ebfb-4108-9f37-253afe850fc3/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-dogruyu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/76d6cdb9-0d08-45d6-8fa3-9e8f9e01b20e/iscilerin-birikmis-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fe692234-03ad-4db4-a9e2-8d65e75ede39/ic-kontrol-ve-bilisim-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/ffc0323d-1827-4f41-9d9a-f399c4aa1698/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cc51115d-618a-4c00-86ef-b760604599c5/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5fd19ba5-0f7b-40fb-aad0-9f985f4d916d/makam-onayi-olmasina-karsin-kira-alacaklarinin-takibatinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/069d5726-ac70-4901-b104-9d52fb89e497/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/261bb73a-072f-4135-9148-91043d99fd20/kesin-kabulu-yapilmayan-yapim-isine-ait-teminat-mektubunun-yenilenmemesi http://kamubis.com/decisions/SayistayFinding/53d75374-58da-485b-bd70-4a5d860de0e5/erasmus-programi-dahilindeki-mali-islemlerde-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/c20ba528-38a6-48fd-b6c9-0648a3aa617c/maddi-duran-varliklarin-kira-ve-irtifak-hakki-gelirlerinin-nazim-hesaplarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/f1c229a2-9652-4e52-a62f-857a86dfdc7a/kurumda-ic-denetci-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/cde405ca-eecc-4e83-b47b-e2217709ddfb/harcama-evraklarinin-on-mali-kontrol-islemlerine-tabi-tutulmadan-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/26272e18-8f62-45fb-be15-e5f0373702d3/universitenin-mulkiyetinde-bulunan-tasinmazlarin-2886-sayili-kanunun-51inci-maddesinin-g-bendi-uyarinca-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/bd4340e6-d18e-4255-9a0a-c0ad48e10bd7/kurum-tasinmazlarinin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/38c8c20c-4662-42ef-87ee-fb6f18cd267b/kiralama-ve-kullanim-hakki-universiteye-ait-olan-ticari-alanlarin-kira-gelirlerinin-universite-butcesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2e18827a-d39f-468b-a8df-3baa276bade8/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/34e6a90d-08f2-4837-88a2-f71a6d42baaa/muhasebe-birimleri-arasi-islemler-hesabi-ile-deger-hareketleri-sonuc-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/53539079-27d7-4561-b79a-7076c473efd3/mal-alimi-ile-bakim-onarim-ve-yapim-islerinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/d0db105f-2e4e-48c9-8409-3b8465b75b3c/kamu-ihale-kurulunun-uygun-gorusu-alinmadan-kamu-ihale-kanununda-belirtilen-sinirin-uzerinde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/8bb3e59c-a55a-4a93-8e53-439aec217a81/sartlari-olusmadigi-halde-4734-sayili-kamu-ihale-kanununun-21b-maddesi-kapsaminda-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/7c635213-7032-434e-90d3-1cbc7af271ac/emanetler-hesabinda-sahiplerine-iadesi-yapilmayan-gelir-kaydedilmeyen-veya-niteligi-belli-olmayan-tutarlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0a46208c-6086-4070-a49e-e0f4af30adf6/universite-tarafindan-bazi-kamu-kurumlarina-tahsis-edilen-tasinmazlarin-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/89eda795-f6f7-4490-8c62-34b5da1e86b3/dayanikli-tasinirlarin-dogrudan-giderlestirilmesi-ve-maddi-duran-varliklar-defteri-tutulmamasi http://kamubis.com/decisions/SayistayFinding/8c5d699b-2966-42e0-abfd-cd5d99baf13b/tuketim-malzemelerinin-cikis-islemlerinin-suresinde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/65bf0465-0e8e-4adf-92be-a90463158e78/tek-hazine-kurumlar-hesabindan-alacaklar-hesabinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/62a58d5d-9f80-4f7e-9813-ccd76a135b14/nakit-teminatlarin-vade-ve-zamanasimi-takibinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/32c2f4f7-518e-4eca-939d-2ebf56e07143/kurumun-sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/dde811b6-33aa-4fb6-9970-c82c5e7cce45/haklar-hesabinin-hatali-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a3cb04fa-7794-4f3c-8a92-47af1d9aab0e/gelirlerden-takipli-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9a9e7c8a-7ea0-472b-a3f2-1a6eff845dbb/bilimsel-arastirma-projeleri-icin-verilen-destekler-kapsaminda-mevcut-imkanlar-varken-elektronik-cihaz-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/0ccdea4a-73b1-4586-a0cf-60bb3ee61529/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/94309e14-e469-4ac4-bb11-9abd590466fd/temel-ihale-usulleriyle-yapilmasi-gereken-islerin-dogrudan-temin-yontemiyle-parcalara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/c9ed4731-446b-4370-8f90-f99460c7aa88/kandilli-rasathanesi-ve-deprem-arastirma-enstitusu-ag-guvenlik-duvari-sistemi-ve-yazilim-donanimi-sistemi-aliminin-acik-ihale-usulu-yerine-pazarlik-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/fbf41c2a-97ab-4580-9754-0be0b3b3b180/yabanci-uyruklu-ogretim-gorevlilerine-idari-gorev-verilmesi http://kamubis.com/decisions/SayistayFinding/62d7349c-e685-469c-927c-0b3e307cb054/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/afcac2c6-cb4e-4282-a844-2949a365e135/mal-ve-hizmet-alimlarinda-kamu-ihale-kurulunun-izni-olmadan-yuzde-10-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/c0b2e302-ba5f-4184-aa62-033576d242da/doner-sermaye-isletmesi-bunyesinde-faaliyeti-olmayan-birimlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1ce44f44-aa5d-409d-8f8f-8b150a46c914/temel-ihale-usulleriyle-yapilmasi-gereken-islerin-dogrudan-temin-yontemiyle-parcalara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/342ef1e4-29f0-46f8-9011-c4e0e06f36da/isletmeler-arasi-mali-borclardan-alacaklar-hesabi-ve-isletmeler-arasi-mali-borclar-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/576c2c4a-b74e-46d9-bf2a-f5aedc0b9db2/haklar-hesabinda-izlenmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c4f8762c-ccfa-46f0-a829-ada82de721cf/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/e9fde726-b216-4aad-aa3a-e343cf7a914b/universite-tarafindan-tahsis-edilen-arazi-ve-arsalarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ec20835b-9e81-44af-a9d0-34825d11d446/muhasebe-birimleri-arasi-islemler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0c5f1da9-358e-493f-a345-f9e250715144/doner-sermaye-isletmesi-bunyesinde-faaliyeti-olmayan-birimlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/155406f5-c709-4b60-8212-ba30b6654c0a/bilisim-sistemlerinin-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/434d4979-2b27-4074-b1f8-0ab09241e536/kanalizasyon-hatlari-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d859c0a3-af4b-4385-8f63-99c65151323c/tuketim-malzemeleri-cikis-islemlerinin-muhasebe-birimine-bildirilmemesigec-bildirilmesi http://kamubis.com/decisions/SayistayFinding/d507cab3-cecc-4da9-a3be-ff263854ff94/universitenin-mulkiyetinde-yonetiminde-veya-kullaniminda-bulunan-tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/c1375a38-f11d-4ea9-b306-a977354e1513/gorevde-yukselme-sinavina-girmeden-enstitu-veya-yuksekokul-sekreterlerinin-sube-mudurluklerine-atanmasi http://kamubis.com/decisions/SayistayFinding/caa31cec-b5ae-43c7-8826-c92e41d84a09/mecburi-hizmet-yukumlulugu-bulunan-personelin-baska-bir-kurumda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/77e2901a-172f-4bf0-9c21-b0219d53bc95/harc-ve-katki-payi-benzeri-gelirlerin-tahsilat-yapisinda-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/3bf62b0d-83c2-4ae7-98ba-58b8b40edb44/parasal-limitler-dahilinde-yapilan-yapim-islerinde-10-sinirinin-asilmasi-ve-bu-asim-icin-kamu-ihale-kurumu-izin-vermemesine-ragmen-alima-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/7664ec66-5432-4a6b-823c-5327f961ff88/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/4db599a3-f21a-4e90-b820-dac8cbb4bf76/belli-bir-sureyi-gerektiren-dogrudan-temin-alimlari-icin-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/a8324850-18a2-481e-8cea-fe198c94c86c/universite-bunyesinde-istihdam-edilen-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/932e8e55-b44c-44eb-a6ca-a0b0daa831a4/kiraya-verilen-veya-irtifak-hakki-tesis-edilen-maddi-duran-varliklarin-kayitli-degerleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/79f1abfa-666e-413c-8dfc-2b28db1331db/muhasebe-kayit-zamani-ile-muhasebe-kayit-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/55d572e8-8c86-4bbd-adba-5e8b51f27b90/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bfe8434c-97e1-4ec8-ba6f-7b1575e7b147/dogrudan-temin-kapsaminda-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/aa767fb2-6990-48e4-b4d2-3547faa38322/muhasebe-birimleri-arasi-islemler-hesabi-ile-deger-hareketleri-sonuc-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/99aabb07-3f1f-4728-9023-a16629ef270d/ata-teknokent-anonim-sirketine-konulan-sermaye-tutarinin-muhasebe-kayitlari-ile-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/bcbbd222-616e-429b-83b6-cdd6d3310eac/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bd9d095b-5bfe-4058-95fa-128e907a4262/bilgi-islem-daire-baskanligi-gorev-alanina-giren-hizmetin-bilgisayar-bilimleri-uygulama-ve-arastirma-merkezi-doner-sermaye-isletmesinden-hizmet-alim-sozlesmesi-ile-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/d8622378-3fdf-41e0-bc80-1228e2971b23/muhasebe-kayit-suresi-ve-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/550514ae-3c97-415e-af7e-b98514e5fc24/kira-gelirlerinin-takibinde-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/60775d7c-d241-4515-86aa-c9f181a29b01/ic-denetim-birimi-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/ee6cd3f0-725b-4723-b986-14efff894b06/satilan-hurdalarin-kayitli-degerleri-uzerinden-hesaplardan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/06091286-7fc8-45ff-a5b1-5a682ab57359/universite-mulkiyetindeki-tasinmazlarin-deger-ve-cins-tashihlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/59dd1fed-b3d6-4831-8fc5-34f31fe25d81/mahkeme-karariyla-kamulastirilan-tasinmaz-bedelinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f5b4905-2abb-4f6c-a81d-cadeae558b25/islemleri-tamamlanan-akreditiflerin-mahsup-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6cc736aa-0c41-4000-8b45-6f68a1ab16a6/bilimsel-arastirma-projesi-kapsamindaki-yapim-isinin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/766d5fe2-7edf-4d5d-b60e-2fe323005a6b/ankara-universitesi-sosyal-ve-ticari-tesisler-isletmesi-sermayesinin-universite-bilancosunda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/878adfa8-7720-4b00-8833-4aae7de2186f/ihale-hazirlik-surecinde-gerekli-ozenin-gosterilmemesi-sonucunda-ihalelerin-iptal-edilmesi http://kamubis.com/decisions/SayistayFinding/e275bf76-a5f4-4ab1-8753-cddc60c8616c/ticari-alacaklara-iliskin-islemlerin-muhasebe-sisteminden-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0ab2daef-966e-461d-a725-f3a05f73410f/tip-fakultesi-doner-sermaye-isletmesi-tarafindan-kullanilan-hastane-isletim-sisteminin-muhasebe-kayitlariyla-uyumlu-bilgi-uretmemesi http://kamubis.com/decisions/SayistayFinding/09697609-748f-4208-a6d5-12b4c891e647/haklar-hesabinda-takip-edilmesi-gereken-alimlarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c949a964-21c5-4f91-a917-b66c6d744a78/elde-edilen-gelirlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d296e4f2-90fb-4791-bc78-ca2a64360e8c/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/fa0acbce-540c-438d-9ca4-78690f757851/universitenin-harcama-birimleri-arasindaki-islemlerde-muhasebe-birimleri-arasi-islemler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/14371481-1005-4b8a-aaf8-f82eb2ed39df/doviz-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/530731f7-1f6b-47dc-9384-ed2d6ebdffca/vadeli-mevduatlarin-faiz-gelirlerinden-yapilan-gelir-vergisi-stopajlarinin-diger-indirimler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/8a2269bc-0ba6-4a5d-af14-1079d7fb07fb/doner-sermaye-isletme-mudurlugunde-performans-ek-odemesi-icin-belirlenmis-usul-ve-esaslarin-olmamasi http://kamubis.com/decisions/SayistayFinding/262877e9-3ac9-4ac0-82f7-a3fd43be6204/dogrudan-temin-yontemiyle-yapilan-hizmet-alimlarinda-fiyatlarin-seffaf-ve-rekabetci-sartlarda-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/dd42ddc5-32ae-4b0e-802d-76052bcdc6ad/muhasebe-birimleri-arasi-islemler-hesabi-ile-deger-hareketleri-sonuc-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2bcb10ee-7a92-4bfd-8452-d647ef023069/universite-iktisadi-isletme-sermayesinin-ozel-butce-hesaplarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/09d82467-6826-499c-912a-a691b4446e4a/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/65647304-0ed3-422e-a07e-37016fb52bf9/tasinmaz-form-ve-icmal-cetvelindeki-kayitlarin-bilancodaki-kayitlarla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/a6d23be5-af44-45f3-9e30-a09e58106ba1/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-gorev-niteligi-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/09855383-5b8d-4506-8737-208c2fb92ada/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/37fba9a6-4275-4520-b27c-1889a52bfc5e/universitenin-banka-hesabinda-yabanci-para-cinsinden-tutulan-varliklarin-ay-sonu-degerlemelerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aef4eb5c-2c6b-4e45-ad2b-3a804b4cc633/harcama-surecinde-gorevler-ayriligi-ilkesinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/1d482934-e0be-41d3-bcaa-0eaf261c80a4/belli-bir-sureyi-gerektiren-dogrudan-temin-alimlari-icin-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/9fef804b-2086-4baa-8867-17362920b89d/kanuni-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/3a6e94be-f132-40ff-9b9f-23e9fced3c46/yapim-islerinde-alinan-teminat-niteligindeki-gecici-kabul-noksanlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/99b451b5-c782-4fa7-849d-0a0695e5a696/harcama-birimleri-arasindaki-tasinir-devirlerinde-muhasebe-birimleri-arasi-islemler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ac490b45-dc84-4673-85fb-11a61d24a134/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/1f852daa-fe82-484f-b742-25b50446f1b3/maddi-duran-varliklara-yonelik-deger-artirici-nitelikteki-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d4ace78c-76fb-463e-828d-df97cc35f1e3/universitede-calisan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4ef37fe3-8e2a-4474-905e-60c20f1f775c/ihale-ile-temin-edilemeyen-dogalgaz-ihtiyacinin-ilgili-firma-ile-protokol-yapilmaksizin-aylik-faturalar-karsiliginda-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/a1a42fa3-6bfa-4984-80f7-aa9e9a1e26b4/universite-bunyesindeki-uygulama-ve-arastirma-merkezlerinin-bircogunun-faaliyet-raporlarinin-bulunmamasi-ve-bunlardan-bir-kisminin-fiilen-aktif-olmamasi http://kamubis.com/decisions/SayistayFinding/bae9570c-7664-40cd-9c62-e728fa13a24e/ilmi-huviyet-tespiti-sinav-ucreti-gelirleri-ile-sinavlara-iliskin-yapilan-giderlerin-doner-sermaye-isletmesi-bunyesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/1ead2232-9910-4d10-8f8b-9ddfbea2bedf/banka-kredileri-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8da24d87-6bd8-4029-a21d-2737e6ded779/tasinirlarin-harcama-birimleri-arasi-devrinde-muhasebe-birimleri-arasi-islemler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2dd3888d-4b4b-4335-a1f2-5fe0a018f59f/tasinir-kayit-islemlerinin-yonetmelige-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/a38da842-c84b-4ad5-b711-0828ca01c5d9/yuksekogretim-kanunu-geregince-diger-kamu-kurum-ve-kuruluslari-ile-meslek-kuruluslarina-yapilan-gorevlendirmelerin-gecici-olma-ozelligini-kaybetmesi http://kamubis.com/decisions/SayistayFinding/50461876-b56a-4c7a-af36-24cf3dbc3685/universitede-bir-cok-kadroya-tedviren-veya-kosullar-olusmadigi-halde-vekaleten-gorevlendirilme-yapilmasi http://kamubis.com/decisions/SayistayFinding/aaa2c331-4df2-40cf-98de-45f664566068/sube-mudurlugu-kadrolarina-sube-mudurunden-daha-ust-gorev-niteliginde-bulunan-kadrolardan-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/fabf1e2c-f620-4ec0-b3a3-ca519d79ffe5/dolu-olan-genel-sekreterlik-kadrosuna-gorevi-fiilen-yapmak-ve-harcama-yetkisini-kullanmak-uzere-vekaleten-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/29643606-8209-48ef-8d43-74627a387b75/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10luk-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/e2102c67-af43-415e-9e41-3d092d622abb/dogrudan-temin-kapsaminda-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/101958e2-c6d4-4969-a945-b83b648f28d5/bir-arada-ihale-edilmesi-gereken-islerin-parcalara-bolmek-suretiyle-dogrudan-temin-yontemiyle-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/f30e444a-c065-4b60-bf89-8f9d684b89a7/yapim-islerinde-yeni-fiyatlarin-mevzuata-uygun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/b68c2a4a-dce8-481a-bd50-ce6741c65765/universite-tasinmazlarinin-kiraya-verilmesinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4c30d4ea-a683-4a76-a3bb-606c8814e4af/universitenin-mulkiyetinde-yonetiminde-ve-kullaniminda-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f9e879ff-a0b5-4f83-afe6-c682e2d361a9/yapimi-devam-eden-maddi-duran-varliklar-icin-yapilan-harcamalarda-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/60d581dc-bdb8-4d92-af6c-89e940bc6eb3/universitenin-iktisadi-isletmedeki-sermaye-payinin-mali-tablolarda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/d9941f6d-6f4b-49f2-94ca-3d4db688a326/universitenin-doner-sermaye-isletmesindeki-ortaklik-payinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/eb0291bc-53af-4391-8fcb-744338a5f163/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/7b4d7dd2-ab43-4b6c-8216-f2b7f797e092/tasinmaz-kayitlarinin-yonetmelik-hukumlerine-uygun-yurutulmemesi-ve-mali-tablolarda-yer-alan-tasinmaz-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/370f2037-8262-468e-85fa-07f2a306a1aa/hurdaya-ayrilmis-tasinirlarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1403b08f-bc24-4966-8f37-ad48b02b44ed/universite-sosyal-tesis-isletmelerinin-faaliyet-hacmi-itibariyle-butunsel-yaklasimla-ele-alinmasi-gereksinimi http://kamubis.com/decisions/SayistayFinding/a8cb0f18-8156-428d-97f7-4cd2860d2304/ogretim-elemanlarina-ek-ders-odemesi-yapilirken-derslerin-fiilen-yapilmasina-iliskin-kontrollerin-yeterli-duzeyde-olmamasi http://kamubis.com/decisions/SayistayFinding/b778c78b-aa1d-4d05-a0f2-6973cc868658/universitenin-muafiyeti-bulunmasina-ragmen-elektrik-guvence-bedeli-odemesi http://kamubis.com/decisions/SayistayFinding/acb1e4df-f01b-4ffd-84d2-f1f5fca54925/ihale-kapsaminda-alinan-nakit-teminatlarin-sure-bitiminde-ilgilisine-iade-veya-hazineye-gelir-kaydi-isleminin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/242cb4fb-8c56-42ca-8ebd-40b996761247/sosyal-guvenlik-kurumuna-karsi-olan-ek-karsiliklar-ve-faturali-alacaklarin-hesaplarda-saglikli-bir-sekilde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9f57258c-9e4e-4ce0-a488-ca9d5ae76218/doner-sermayeden-bilimsel-arastirma-projeleri-icin-ayrilan-paylarin-kullanilmayan-kisminin-ozel-hesaba-kaydedilmek-yerine-universite-butcesine-aktarilmasi http://kamubis.com/decisions/SayistayFinding/68023577-3663-469e-b6a5-2740f26a9447/dogrudan-temin-alimlarina-iliskin-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/96166b18-f2fe-40d3-9a82-0995dc5137e2/belli-bir-sureyi-gerektiren-dogrudan-temin-alimlari-icin-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/438f9043-b2d3-4279-a4e6-d6eb81767e15/ihale-dokumanlarinin-ihtiyaclari-ve-teknik-gerekleri-tam-olarak-tanimlayabilecek-sekilde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c634159e-f923-441f-9248-13a703df225d/gecerlilik-suresi-sona-eren-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/331728af-c8b7-4b85-a16d-529f038df883/mali-duran-varliklar-hesap-grubunun-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/56bbaca2-76e7-4563-96ba-2733ed15a799/gecikme-zamlarinin-ilgili-oldugu-yilin-mali-tablolarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1085feb1-4a5e-4a2b-9aef-c5a76f031a18/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/642f418b-50a0-4603-b5d4-6720ed3d99a0/doner-sermaye-isletmesi-tarafindan-universite-tasinmazlari-icin-yapilan-harcamalarin-tasinmaz-maliyetlerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/87cd1be9-9cef-4f4a-84e5-e822eb60947b/acikogretim-doner-sermaye-birimi-gelir-getirici-faaliyet-cetvelinde-yonetimsel-faaliyetlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/d650c950-a68f-4d76-adf7-8f57392ebb02/ihale-dokumanlarinin-ihtiyaclari-ve-teknik-gerekleri-tam-olarak-tanimlayabilecek-sekilde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c1502607-189b-4f6a-bbf9-318912f8ed07/yasal-gerekcesi-olusmadan-kamu-ihale-kanunu-kapsaminda-pazarlik-usulu-ile-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/24b3ec92-70e4-47c4-8ae9-7364f19eeee1/gecerlilik-suresi-sona-eren-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/06061c68-0f63-4825-8ce5-0b4165e8ea9c/fakulteenstitu-ve-yuksekokul-sekreterligi-kadrolarindan-sinavsiz-olarak-atamasi-yapilmis-sube-mudurlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ae0e4c28-1382-44bd-b11f-17467c0af57b/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/58952fca-b3cc-430d-8d7d-5791a1edbe3a/ihale-kapsamindaki-alimlarin-kisimlara-bolunmesi-ve-kamu-ihale-kurulundan-uygunluk-gorusu-verilmedigi-halde-limitlerin-uzerinde-alimlara-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/9cdd2c7f-a2ef-46fa-915e-5fede2a12ebd/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/81b229c0-9e82-4be8-816e-6c304ae7ef69/gecekondu-fonu-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/021aa798-bc99-4405-a03c-66798c9dcf4c/bilimsel-arastirma-projeleri-koordinasyon-birimi-tarafindan-yurutulmesi-gereken-sureclerin-fakulteler-tarafindan-yurutulmesi http://kamubis.com/decisions/SayistayFinding/b3afac8c-7f55-424c-b606-d94e3463b8ff/adli-davalarda-icra-vekalet-ucretlerinin-itiraz-suresi-sonunda-odenerek-indirim-hakkindan-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/1dc8e067-75bd-4238-9697-54fbe461f5a2/kiraya-verilen-alanlarin-tip-ihale-dokumanlarinda-bazi-eksikliklerin-olmasi http://kamubis.com/decisions/SayistayFinding/d6a58ee8-890f-4a98-bd01-3296f7aaa1dc/dogrudan-teminle-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9e84670c-5d25-477e-a107-0839a616f1e0/tek-kaynaktan-temin-edilen-mal-ve-hizmetlere-iliskin-piyasa-fiyat-arastirmasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7c4409f0-3727-4d95-b1a9-b6fe9b18dab6/yerine-getirilmesi-belli-bir-sureyi-gerektiren-dogrudan-temin-alimlarinda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/dfff9fea-0da2-4371-83ec-e05096d870fc/yapim-islerinde-yuklenicilerin-idareden-onay-almadan-alt-yuklenici-calistirmasi http://kamubis.com/decisions/SayistayFinding/4f141cf8-d65a-4b17-9c6b-814f5a08da10/belediye-adina-tapuda-kayitli-olan-bir-kisim-tasinmazin-kurumun-tasinmaz-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/27d16710-749c-4bf0-b9bf-e49b4fd95160/yapim-isleri-genel-sartnamesine-aykiri-olarak-rayic-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c2afef15-8121-4e14-9786-b285e0dcaefb/saglik-bakanligi-tarafindan-sartli-bagislanan-tasinirlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/0dcad145-6400-463d-9f30-41f58bfc6ae2/tasinir-ambarlarinda-duzenli-fiziki-sayimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/44cc4c31-c8b4-4b7b-9d93-2e650268c08d/fiziki-ambar-denetimlerinde-noksan-veveya-fazlalik-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/e9eb42f7-550f-4695-b5dc-1fa06d72f7e5/tasinir-ambarlarinda-fiilen-kullanilmaz-hale-gelen-malzemelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bf5ed0d0-dc4f-4928-8969-5bdb0e772215/yaklasik-maliyetin-tespitinde-asiri-sapma-gosteren-fiyat-bildirimlerinin-degerlendirmeye-alinmasi http://kamubis.com/decisions/SayistayFinding/b850efb1-c7fd-4b7e-bd08-66be54472f30/genel-sarf-malzemelerinin-kullanima-verilmeden-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/eeaff040-9bef-4777-b0f8-f1835807493b/ihale-kapsaminda-alinan-nakit-teminatlarin-yasal-suresi-sona-ermesine-ragmen-ilgilisine-iade-edilmemesi-veya-hazineye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/2e854448-42d2-4edc-bd8d-0c3701ad1ac0/tahsisli-kullanilan-tasinmazlara-iliskin-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/701145ab-b7da-4881-8d93-2d50596d2b75/kullanilma-imkani-kalmayan-maddi-duran-varliklarin-gider-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9b394bdc-0359-4472-b2f8-eedc531cdd50/ekonomik-deger-tasiyan-bilgisayar-yazilimi-ve-elektronik-sertifika-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7a8a9dda-0f78-4086-8afe-3ef601be4c16/muhasebe-birimleri-arasi-islemler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c1434b5e-7f02-4739-ba0a-ce98f1c5d1e8/bir-onceki-yil-sozlesme-fiyatlarinin-yaklasik-maliyet-hesaplamalarina-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/aaf844cc-1bd8-4661-b094-1aeb1e4ce3a6/dogrudan-teminle-yapilan-alimlarda-yasaklilik-kontrolu-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f371e76f-3cdb-4725-9d1b-619e54642b26/yerine-getirilmesi-belli-bir-sureyi-gerektiren-dogrudan-temin-alimlarinda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/d7bb7ee4-7572-495c-9a5c-c7178a5cdabf/tek-kaynaktan-temin-edilen-mal-ve-hizmetlere-iliskin-piyasa-fiyat-arastirmasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f2e2cc4b-4e7a-449a-b215-398604e26aa4/dogrudan-temin-limitleri-dahilinde-gerceklestirilen-yapim-islerinde-yaklasik-maliyetin-mevzuata-uygun-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/bcdb2450-695e-44ef-9153-72d2cda65641/dogrudan-temin-limitleri-dahilinde-gerceklestirilen-yapim-islerinde-muayene-kabul-islemlerinin-mevzuatin-ongordugu-bicimde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b88a8e97-d0b7-4ba3-a586-baf0a44b1d16/fiziki-ambar-denetimlerinde-noksan-veveya-fazla-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/4ee9a501-a531-4ccc-b043-3911b94e1c7c/tibbi-amaclar-icin-alinan-saf-alkolun-yapilan-seyreltmeye-uygun-sekilde-ambar-kayitlarindan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/4a80cdf3-32e4-4167-94d5-df5030f774f1/tibbi-sarf-malzemeleri-icin-optimal-stok-seviye-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/b1f252df-4ca6-4899-973c-c26d38d6bbfd/tasinir-ambarlarinda-duzenli-fiziki-sayimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9435e634-709e-4350-9d31-17a6c265ff53/tasinir-ambarlarinda-fiilen-kullanilmaz-hale-gelen-malzemelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9dc19ee2-0d19-4433-b0a5-0eee81b776fe/ihale-kapsaminda-alinan-nakit-teminatlarin-yasal-suresi-sona-ermesine-ragmen-ilgilisine-iade-edilmemesi-veya-hazineye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4afd4a94-257a-4315-a76a-15094905b683/uretilen-ve-satisi-yapilan-mamullerin-stoklar-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/19c8050c-25c4-4479-a4ed-36318021faeb/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d9e72810-e9df-4145-903c-2e9f479a6c6b/bazi-egitim-birimlerinde-zorunlu-ders-yukunu-tamamlamamis-olan-ogretim-elemanlarinin-bulunmasina-ragmen-bazi-ogretim-elamanlarina-ek-ders-ucreti-odenecek-sekilde-programlama-yapilmasi http://kamubis.com/decisions/SayistayFinding/c437aa63-163c-4148-9315-e2aba31894d6/doner-sermaye-kapsaminda-bulunan-isletmelere-ait-giderlerin-universite-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/fc4ca976-0565-4394-8150-607beead9ee6/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/cd929f23-0eee-4754-9360-0dd2acd8ea9c/bilimsel-arastirma-projelerinin-ongorulen-surelerde-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/85c3cf97-9fe7-496e-bc63-3ff3b0273aa9/hurdaya-ayrilan-elektronik-aletlerin-yeniden-kullanilmasi-icin-cikartilan-parcalarinin-tasinirlara-kayit-edilmemesi http://kamubis.com/decisions/SayistayFinding/d65f2f26-75d1-4ea1-968c-a30629a93c0c/bilimsel-arastirma-projeleri-bap-koordinatorlugunce-yurutulen-bilimsel-projeler-ile-dis-destekli-projelere-iliskin-olarak-satin-alinan-malzemelerin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7c68bb28-72aa-4912-811e-63e3072f0cfe/tasinirlarin-sebebi-tespit-edilmeden-gider-yazilarak-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/aed9422f-9443-41b4-a9cb-29137d843797/gorevde-yukselmeye-tabi-kadrolara-sinav-sartina-uyulmadan-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/bfc1c29f-f7ee-454a-bcff-4358bc686ace/universitenin-harcama-birimleri-arasindaki-islemlerde-muhasebe-birimleri-arasi-islemler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/97fc3d9a-9bfb-4f7a-bd1c-503c3a3878a9/vadeli-mevduat-faiz-gelirlerinin-net-tutarlar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/dc192ed7-8240-4ada-82fd-d02ce2658a29/kuruma-ait-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22177338-6a12-40de-8289-9476c9b9dc1d/kesin-kabulden-itibaren-yukleniciye-getirilen-15-yillik-sorumluluk-mukellefiyeti-gozetilmeden-bakim-onarim-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/20f46b7b-0ef3-47ab-a80e-274db038f9fe/dogrudan-teminle-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cbe989fc-740d-459e-ae95-ea742559633a/harcama-surecinde-gorevlendirilenlerin-gorev-ve-sorumluluklarini-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/e3bcc3b7-ac6c-43bf-a7da-91d3b0a41f91/tahsis-yoluyla-edinilen-lojmanlarin-bos-tutulmasi http://kamubis.com/decisions/SayistayFinding/9dd98427-85dc-4335-ba53-c80f67b995c2/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/fda2b2cc-fefc-4412-9885-397b0072aa84/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/8fb9f12c-e39c-4c7d-9e93-395012c09a52/doner-sermaye-isletmesi-tarafindan-uretilen-ve-satisi-yapilan-emtialarin-tasinir-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/f2708f0a-f405-48a1-8b6a-d82445cbc604/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7e0250b0-6254-4686-abe4-01ee1f4f6841/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/94af7549-94ac-4ad0-8a79-6638e43a022d/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-10-sinirinin-asilmasi-ve-bu-asim-icin-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/30b71fe1-2926-48d3-b1f1-3a5e359753dd/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7974841a-de20-462b-8912-fb5112eb05df/yabanci-uyruklu-ogretim-uyesi-istihdaminda-mevcut-yasal-duzenlemelere-uygunlugun-tam-olarak-saglanmamasi http://kamubis.com/decisions/SayistayFinding/d747076f-b153-4f36-9338-849e89e953b0/yapilmakta-olan-yatirimlar-hesabinda-gecici-olarak-izlenen-maddi-duran-varliklarin-zamaninda-ilgili-hesaplara-devredilerek-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/7845382c-00bb-4f1b-b09b-b3a4e091b7dd/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varliklarin-kayitli-degerine-eklenmeyip-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/ae4732b4-a4f0-4d86-8e9f-aafef9ab97ec/doner-sermaye-isletmesi-icin-taahhut-edilen-tutarin-ilgili-hesaplarinda-izlenmemesi-ve-mali-tablolarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/cdb945c9-faee-4471-ba9a-7f3254822aa1/kurum-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-birbiriyle-tutarli-ve-tam-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d5ff97bf-dad4-4cf4-8b8b-46e22774068f/universite-tarafindan-kiraya-verilen-isletmelerin-ruhsat-almadan-calismasina-karsin-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/6fd7a648-47b1-4600-b790-8fcdb5df22cd/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/54c037a9-b326-423f-b8df-891de5c24cd8/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/c7819bef-dae8-4157-9c8a-856584692014/ozel-butceden-karsilanmasi-gereken-giderlerin-doner-sermaye-isletmesi-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/f57f0632-c50a-4093-89d1-9ebe7fed09b7/hizmet-uretim-maliyeti-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/24fd0a3f-91cf-41d0-a598-f6f56cece089/dogrudan-temin-yontemiyle-yapilan-alimlarin-bazilarinin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4ff7300c-d749-4c69-9746-ab9b71873c18/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/8c39311e-6684-4712-bef8-59eff852f949/aralik-ayina-iliskin-isci-ucretlerinin-butce-emanetleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3cc11309-0aa7-4a52-9910-ad8a36ea9e9c/kiraya-verilen-tasinmazlarin-ihale-kararlari-ile-sozlesmelerinde-ust-yoneticinin-onay-ve-imzasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/fe91f610-5091-4474-a863-435b34dcf1ed/hibe-yoluyla-edinilen-demirbaslarin-kayitlara-alinmasinda-faaliyet-hesabinin-kullanilmayarak-mali-tablolarda-hataya-yol-acilmasi http://kamubis.com/decisions/SayistayFinding/a4e7993a-72d3-42a1-bb00-e9635017deb2/universitenin-kullanimi-icin-alinan-yazilim-ve-lisans-alimlarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/0571b666-d116-4b62-b0b1-89af85b2fb6a/tuketim-mal-ve-malzemelerinin-muhafazasi-devri-ve-kullanima-verilmesindeki-hatali-uygulamalarin-ilk-madde-ve-malzeme-hesabinda-kayitli-tutari-etkilemesi http://kamubis.com/decisions/SayistayFinding/9b420cd3-72aa-4eb0-8322-62ad26b6089b/dogrudan-teminle-yapilan-ve-belli-bir-sureyi-gerektiren-alimlarin-sozlesmeye-baglanmamasi http://kamubis.com/decisions/SayistayFinding/f39fa84a-d4fe-4fb3-93f3-1ec7eb2cdd4e/otopark-bedellerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bb9a7543-2266-4078-af34-af95d3614ece/kanunda-sayilan-haller-disinda-dolu-kadroya-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/812a78df-e9b8-4fe6-bb6b-11e5a57b2a0b/yapim-isi-ihalesi-kapsamindaki-yeni-birim-fiyat-tespitinde-ticaret-veya-sanayi-odasi-onayi-olmayan-rayiclerin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4d7dc6cd-2319-4418-8cc6-878f2f78590a/yapim-isi-ihalelerinde-insaat-sigortasi-bedellerinin-sartname-ve-sozlesme-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/8955b3e5-7da5-45e6-ab1c-562dc6abf673/universiteye-ait-tasinir-mallarin-kaydi-muhafazasi-ve-kullanimina-iliskin-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/61ef898c-87e0-42c9-9f15-7e6afc91b1b0/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/22bc87b2-164e-4a01-9835-6ffec6b2354a/tasinmaz-satislarina-iliskin-muhammen-bedel-tespitinin-hatali-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/46d6acdb-ef61-492d-abf7-26d559bba116/bilimsel-arastirma-projeleri-icin-ongorulen-ek-butce-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/dbb3aaed-9fa5-4870-ba9f-72be27042aaf/doner-sermaye-birimleri-arasinda-kaynak-aktariminda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/a7b3d0d2-6b80-4d4e-82ef-7f405ddef980/genel-sarf-malzemelerinin-kullanima-verilmeden-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/eb2335b8-bbc5-47d4-b0bf-becd34f03790/ekonomik-deger-tasiyan-veri-tabani-guncellestirmelerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/afefe887-1c4c-4658-930d-e34a005cb03b/spor-toto-teskilat-baskanligindan-sartli-bagis-olarak-edinilen-tutarlarin-dogrudan-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/d4fa5aea-dd50-4140-99a1-08c48636435f/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/6457c8aa-257f-4c36-b3bf-7af3dbd6ab06/tahsisli-tasinmazlarin-muhasebe-kaydinin-hatali-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/314fd954-2973-4ca2-9ce9-da016f2756d6/proje-kapsaminda-alinan-tasinirlarin-proje-bitiminde-yurutucusu-uzerinde-birakilmasi http://kamubis.com/decisions/SayistayFinding/27fd3040-54d5-4c74-9824-fc45e38136aa/detayli-hesap-planinda-yer-almayan-hesaplarin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b4f482eb-655d-49c6-ba1e-707efc71de24/hizmet-alimi-suretiyle-edinilen-tasitlarin-tasarruf-tedbirleri-genelgesi-kapsaminda-kumulatif-olarak-20-azaltilmamasi-ve-model-yili-yeni-olmayan-araclara-oncelik-verilmemesi http://kamubis.com/decisions/SayistayFinding/019c40b7-81e0-4a28-a7e5-b812bd0fc61f/universite-yonetim-kurulu-karari-ile-dekanliklar-kurulmasi-ve-dekan-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/7ef0fc15-6928-451c-a3d7-4d714e472c94/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/80ec99e3-1cbd-4dc6-be76-9dc9f6873115/yapim-islerinde-insaat-sigortasina-butun-riskler-iliskin-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/8984dc3b-b32a-4081-8569-0746f64ab2f1/universitenin-istiraki-olan-sirketin-100-hissesine-sahip-oldugu-sirkete-kiralanan-tasinmazlardan-sirket-tarafindan-elde-edilen-gelirlerin-idarenin-kamusal-hizmetlerinde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8024ecf0-c642-4eaf-bbbf-321758bcf36e/tasinmazlarda-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dc24cce0-d4ca-4b3f-8040-a7f61c65225a/tasinir-ambarlari-arasindaki-devir-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/7ba7edbd-cf40-4f99-83f6-94a02220fb37/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/af550fe7-3b9e-4bd8-bdc9-3f6b839c6b43/sosyal-guvenlik-kurumu-tarafindan-uygulanan-idari-para-cezalarinin-universite-butcesinden-odenmesine-ragmen-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/5854b492-9af3-459e-91af-654c0535ad7b/tasinmazlarin-mevzuata-uygun-olarak-belirlenen-degerler-uzerinden-ve-mevcut-cinsini-dogru-yansitacak-sekilde-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/52bbe695-5bd7-4fce-9359-f6ad84890e69/universite-mulkiyetindeki-tasinmazlardan-tahsise-konu-olanlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/f2326a54-fd9f-4ef2-ab1b-d0dfea46ce79/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-odenen-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/5d12a9bd-c862-4438-b4d4-9b67cedb51be/doner-sermaye-butcesinden-isletmenin-faaliyet-alanina-girmeyen-harcamalarda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/3498b56e-9b74-4dc5-b11c-6d6a0801c705/ic-kontrol-sisteminin-isleyisinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/da8f5614-a77a-495f-883a-fef238d11f72/doner-sermaye-birimlerinin-elde-ettikleri-gelirlerin-ayri-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/29db9616-48a0-4283-9cc5-15cda71f8f96/tasinir-islemlerinin-yurutulmesinde-mevzuata-aykiriliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b29064df-ae26-47cf-80b2-ba2063e57d9b/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6a0c5a71-f9d2-4553-96a0-da5b4d9eee92/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/c1983d1a-675d-46f5-810c-1ac0f264647f/tasinmaz-kiralamalarina-iliskin-tahakkuk-ve-tahsil-kayitlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/825729df-42b1-4d53-b1d5-f14f795cbabe/surekli-iscilerin-kidem-tazminatlarina-iliskin-ayrilan-karsiliklarinin-gercegi-yansitmamasi-ve-hatali-sekilde-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6f71ee1a-c188-4efa-a150-2ac09fe1fbd1/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/34ea721e-252a-4cfa-aa42-cfb36456ebd3/tasinmazlarin-amortisman-ayirma-islemlerinde-sistematik-hata-bulunmasi http://kamubis.com/decisions/SayistayFinding/60287ab1-52a0-43e9-aa3b-4228540eebe0/tasinmaz-icmal-cetvelinin-eksik-hazirlanmasi-ve-bilanco-ile-uyusmamasi http://kamubis.com/decisions/SayistayFinding/6565cd5d-b67f-4e56-8441-5e981ceaa83b/tahsisli-tasinmazlarin-muhasebe-kaydinin-hatali-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/a78d8f20-9842-4c53-8a64-bb557d3f3a39/gecici-kabul-islemleri-yapilan-yatirimlara-iliskin-tutarlarin-ilgili-maddi-duran-varliklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c5a10bb0-4d9c-4ddc-89ab-92e770f5f8a2/tasinir-islemlerinin-yurutulmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/282eb26f-6528-4adb-b095-56b4c4358c86/kurum-aleyhine-sonuclanan-davalarda-sorumlulara-yonelik-rucu-sureclerinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/91d1ef64-247e-4a0c-a822-d690fed47c3e/alinan-nakit-teminatlarin-ilgilisine-iade-veya-hazineye-gelir-aktarimi-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/ff18b7f6-6f5f-4522-be75-72e6e4c1dd9a/yapim-islerine-ait-insaat-sigortasi-butun-riskler-policelerindeki-sure-bedel-ve-muafiyet-oranlarinin-yapim-isleri-genel-sartnamesi-ve-sozlesme-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/54d2b6c2-e36e-43c9-843b-609450e52066/tasinirlar-icin-yapilan-deger-artirici-harcamalarin-ilgili-varlik-hesabina-kaydedilmeksizin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/a68f5cf0-0264-4067-b363-202cbb6bdc51/tahsisli-kullanilan-tasinmazlara-iliskin-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0272e0e6-73e5-492f-8132-370e618ec5cb/gecici-kabulu-yapilan-yatirimlarin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d6f3ead5-710c-475b-97f3-33af46bc2f92/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/0b4f9453-b618-4d27-a513-b40ab7a6647d/dogrudan-temin-yoluyla-gerceklestirilen-ve-belli-sure-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b7ef134a-5cb1-49f6-9be7-c4e3654f4d37/sozlesmeli-akademik-personel-icin-issizlik-sigortasi-primi-kesilmesi http://kamubis.com/decisions/SayistayFinding/aa692211-2b30-443b-8cbd-767289709511/hurdaya-ayrilan-dayanikli-tasinirlardan-cikarilan-parcalarin-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/2a39966e-5acd-4f69-a93e-d6bbdf8507c2/hurdaya-ayirma-islemlerinde-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi-ve-hurdaya-ayrilan-tasinirlarin-satisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b794efc2-e708-47d8-b805-e32645c0f126/kesin-kabul-tarihi-itibariyla-zamanasimi-suresi-dolan-nakit-teminatlarin-hazineye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/5c91313f-4e9f-48db-9766-1f366d25a911/fakulte-enstitu-ve-yuksekokul-yoneticileri-ile-daire-baskanlarindan-bazilarinin-sendika-uyeliginin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d393c852-cd78-401d-a372-591867763110/universiteye-tahsisli-tasinmazlarin-kiralanmasi-isinden-kaynaklanan-alacaklarin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d374799c-3a4e-47d7-a5c9-215f8c1b06d2/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/f89f801d-1e1c-4fc1-a221-9b2a5aeb38b4/kesin-kabul-yapilan-yapim-islerinde-teknik-heyetce-gerekli-tespit-yapilmadan-bakim-onarim-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/7cf3969f-f8a4-4899-9648-f15bb4c0461d/zonguldak-karaelmas-universitesi-vakfina-tasinmaz-kiralanmasi http://kamubis.com/decisions/SayistayFinding/e2ff6c91-c570-4d74-a8be-87813f2b0f08/universiteye-ait-bazi-tasinmazlarin-ihale-yapilmadan-ve-kira-bedeli-tespit-edilmeden-zonguldak-bulent-ecevit-universitesi-sosyal-tesis-isletmesine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/a8ef1ccf-a7b5-4288-9398-c4a3ec3f30aa/uzaktan-egitim-arastirma-ve-uygulama-merkezinin-doner-sermaye-isletme-birimleri-arasinda-bulunmasi http://kamubis.com/decisions/SayistayFinding/03ec63a3-c3a6-418f-a7b5-1ea7779b64d1/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/cd81f61e-74bc-4ccd-b679-e78f90bc1e6a/doner-sermaye-isletmesi-bunyesinde-faaliyette-bulunan-isletmelere-kurumlar-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/f87d40d2-4294-4374-8c85-92ead5d9032e/yuksekogretim-kurumlari-tarafindan-yurutulen-bilimsel-arastirma-projelerine-ait-saglikli-verilere-yuksekogretim-bilisim-sistemi-uzerinden-ulasilamamasi-ve-yetkili-bir-birim-tarafindan-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f2c2aa50-e867-46d6-9099-167648e64a1f/diger-emanetler-hesabina-kayit-edilen-tutarlarin-iceriginin-tespit-edilememesi http://kamubis.com/decisions/SayistayFinding/91b5b86d-5626-4016-a8c0-5d16df7874ce/donem-olumlu-faaliyet-sonucunun-ilgili-hesaplara-hatali-aktarilmasi http://kamubis.com/decisions/SayistayFinding/6cc5e941-7222-4514-bea1-4072832347ca/butcedeki-odenegine-dayanilarak-verilen-guvence-bedelinin-geri-alinmasinda-gelir-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/304a5b62-df9d-40ce-8d99-967b232ce354/tasinmazlara-iliskin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/436de1ac-ff6b-49f3-8e77-0de74d3d5545/tahmin-edilen-kira-bedelinin-tam-olarak-arastirilmamasi http://kamubis.com/decisions/SayistayFinding/b3f204d2-af4b-4335-8731-b003ccbae67e/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-mevzuatinda-ve-kira-sozlesmelerinde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/3424fff6-6f95-4873-9662-bc070b610c82/kiracilarin-tasinmaz-kullanim-alanini-genisletmesi http://kamubis.com/decisions/SayistayFinding/d23d2f90-65eb-41cc-9cee-12815f74ad98/yapim-isi-kapsaminda-alinan-cihazlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7f845439-f7bc-4eec-9c6f-b9b91a01d16a/kesin-kabulu-yapilmamis-yapimonarim-islerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/239ab8af-bbe7-4be2-b692-4adad514bdf8/ihale-dokumaninda-belirtilen-ozelliklerin-tam-olmamasina-ragmen-kabul-islemlerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/df580206-aa8d-464c-beee-4c07dfbbf238/idare-tarafindan-feshedilen-yapim-isleri-sonrasinda-idarenin-ugradigi-zarar-ve-ziyanin-tazmini-icin-dava-acilmamasi http://kamubis.com/decisions/SayistayFinding/03739fa8-c612-4161-a732-13ff99370c95/doner-sermaye-isletmesi-tarafindan-odenmesi-gereken-giderlerin-universite-ozel-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/7a3245f2-70f3-4bb1-b97f-ab29c1d05b8d/kidem-tazminati-karsiligi-hesaplari-kullanilmadan-kidem-tazminati-odemesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/0eb35cf7-9250-403b-a547-a37414d4888f/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/667fb3d8-3ff7-4ff5-9d3f-c5cd56de4a73/vadesinde-odenmeyen-alacaklarin-takipli-alacaklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/7e9ba2d0-57e2-49ec-9dea-285fed814976/sartli-bagis-ve-yardimlarin-muhasebelestirilmesinde-gelecek-aylarayillara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/75f2db61-b5f6-4698-8bde-49860997171b/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/612c5adf-1d8d-4de5-aa5b-ec23e594395e/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/4916549c-c3e4-4f77-8b10-3c118f8ba54d/universitenin-teknokent-sirketindeki-sermaye-payinin-mali-tablolarinda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/025b2848-c9cd-41d3-8fcf-5e6270a97c1a/tasinmazlarda-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2eadb96d-ca7a-465b-9183-1237475c3e9f/yildiz-teknik-universitesi-vakfi-sirketlerinin-ihalelere-katilmasi http://kamubis.com/decisions/SayistayFinding/2eec5696-a6e6-418b-8728-c14880b96728/universiteye-tahsisli-tasinmazlarin-kiraya-verilmesinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7669e4bb-9b59-4e9d-9b33-2f36772a105b/universite-mulkiyetindeki-tasinmazin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/a1850b4a-fcf3-4d0e-9638-be8a76a87336/idarenin-aleyhine-sonuclanan-davalarda-sorumlulara-rucu-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/88f1c24e-3710-452c-8b32-c027dffb0209/ogretim-elemani-gorevlendirmelerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/40e011a4-768f-44bb-8c94-7ed37d718580/rektor-yardimcisi-ve-genel-sekreter-yardimcisi-gorevlendirmelerinde-sayi-sinirlarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b735189a-8907-4fa0-acec-9466b27ff764/ihalelerde-yaklasik-maliyetin-uzerindeki-tekliflerin-degerlendirme-disi-birakilmasi http://kamubis.com/decisions/SayistayFinding/050d8f70-8171-4605-b570-47b1b4990dcf/akreditif-karsiligi-actirilan-kredilerin-mahsup-islemlerinin-yapilmamasi-ve-akreditifle-satin-alinan-cihazlarin-tasinir-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e16e0c02-bbbe-4458-bc7f-f405ff3c3b4a/onceki-yillarda-ayrilmis-olan-kidem-tazminati-karsiliklarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/8694d443-8864-4e51-b148-a747a6acd745/doner-sermaye-isletmesi-bunyesinde-faaliyette-bulunan-isletmelere-kurumlar-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/49227fa9-f906-4a8e-b47a-6ef937cc2f20/yil-icerisinde-alinan-maddi-olmayan-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/0b647107-fb20-4c2b-92e8-f8d4aa814db0/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/67d10ebe-92b2-41f4-8440-e2c4f267b729/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/8c613809-2769-43a4-a302-2967f3d6482f/doner-sermaye-isletmesine-ait-elektrik-su-ve-dogalgaz-giderlerinin-universite-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/a62ffefd-2995-4832-baf5-1511b62bee1f/lisansustu-ikinci-ogretim-programlarina-ogrenci-kabulunde-universite-personeli-ve-yakinlarina-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/130584cd-ceae-4714-be28-267c9dc6c0be/spor-kompleksini-isleten-kiracinin-sozlesme-hukumlerini-yerine-getirmemesine-ragmen-sozlesmesinin-feshedilmemesi http://kamubis.com/decisions/SayistayFinding/ba42921c-9d24-4c5a-b02b-dc9eb725a594/tasinmazlarin-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/acbb512a-c82c-4fc5-882b-c65dc27b3dbe/bilimsel-arastirma-projeleri-kapsaminda-alinan-tasinirlarin-proje-bitiminde-yurutucusu-uzerinde-birakilmasi http://kamubis.com/decisions/SayistayFinding/4f312f67-f7fd-433b-b95e-e44d7a7a9358/bazi-bilimsel-arastirma-proje-butcelerinin-birimlerin-tasinir-ihtiyaclarini-karsilamak-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e74b0adc-4647-4145-9e86-8ece3caebec2/yapim-islerine-ait-gecici-kabul-islemlerinin-yurutulmesinde-kusurlu-ve-eksik-islere-ait-bedelin-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/76c2b2e0-d55e-4e91-8840-ff64e20a00f7/yapim-islerine-ait-nihai-projelerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/36b19e4f-4ecc-4831-93f1-048ae70b38c9/universiteye-tahsis-edilen-arsalarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/052a7add-825b-4df5-9a48-9b2633efc955/universiteye-ait-binalarin-envanter-ve-kayda-alma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/20099edc-3352-493f-9d47-af30a36d1343/universite-tasinmazlari-icin-doner-sermaye-isletmesi-tarafindan-yapilan-deger-artirici-harcamalarin-varlik-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0285270d-80d6-464b-bdb2-ef564d90b635/onceki-yillarda-ayrilmis-olan-kidem-tazminati-karsiliklarinin-guncellenmemesi-ve-yeni-istihdam-edilen-personel-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4fbc7d63-b52b-4529-81e1-e80fe090e2c3/iktisadi-isletmeye-ait-konukevinin-isinma-bedellerinin-ozel-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/c3a3d04e-995a-49c4-8e2a-f43befbaf824/maddi-duran-varliklar-defterinin-tutulmamasi-ve-maddi-duran-varliklarin-tamaminin-hesaplarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/5a4688f4-87c5-4904-a2bf-0cd447cc14f7/ilk-madde-ve-malzeme-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/21917044-fa26-461d-a28b-e934c62e9dbb/yevmiye-islemlerinde-geriye-donuk-kayit-yapilmasi-ve-yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ec886ba6-c810-49c0-9249-c9973da67717/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/5afc0073-3fd1-40c0-b83d-88173eb918fa/maddi-olmayan-duran-varliklara-iliskin-amortismanlarin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3812c037-3f61-4ccf-b6d0-c93205be5778/dogrudan-temin-yontemiyle-yapilan-alimlarin-bazilarinin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/d85cf75e-1c7a-4c5b-8dd9-1c5f9911f6f7/yerine-getirilmesi-belli-bir-sureyi-gerektiren-dogrudan-temin-yontemiyle-yaptirilan-hizmet-alimi-islerinde-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/3056b40d-8db8-457a-9911-323fda065d7d/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/b0d509e4-d63f-4d0a-a088-f9a57d819e45/dogrudan-temin-yontemi-ile-yapilan-mal-ve-hizmet-alimlarinin-butce-odeneginin-10unu-asan-kismi-icin-gereken-iznin-alinmamasi http://kamubis.com/decisions/SayistayFinding/987d647f-98f4-4905-9393-e3299c1dda45/kesinlesen-mahkeme-ilamlarindan-dogan-borc-ve-alacaklarin-muhasebe-kayitlarina-intikalinde-gecikmeler-olmasi http://kamubis.com/decisions/SayistayFinding/3d033efa-0271-478b-9cf6-f7e616a0b4f9/rektorluk-tarafindan-kullanilan-bazi-hesaplarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b0d36bfe-a8d4-42c1-9aed-7d81f393f4d2/doner-sermaye-isletmesinin-muhasebe-kayitlari-ile-mali-rapor-ve-tablolarinin-usulune-uygun-olarak-sayistaya-sunulmamasi http://kamubis.com/decisions/SayistayFinding/99ea6103-b023-445d-a7ed-ccf9d5d5ef8e/tasinmazlarda-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/84e690ee-0b77-4723-b603-e9e764429586/tasinir-mallarin-kaydi-muhafazasi-ve-kullanimina-iliskin-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/23783d96-88fb-43c8-ada6-ccb41c8f381f/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/cb7f373a-6181-43d0-a1f3-0f53d285c0af/doner-sermaye-isletmesinde-on-mali-kontrol-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/79ff58be-6de3-4187-b25c-efd2ce043f2c/yurt-disindan-ogrenci-kabulune-iliskin-islemlerin-doner-sermaye-isletmesi-bunyesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/f1451275-2171-4f6a-b8ce-f028e176fdb4/mal-alimina-yonelik-ihtiyaclarin-kisimlara-bolunmek-suretiyle-dogrudan-temin-yoluyla-karsilanmasi http://kamubis.com/decisions/SayistayFinding/0cb182d1-e5aa-4bc3-a277-a4fe24a64377/adli-davalarda-icra-vekalet-ucretlerinin-itiraz-suresi-sonunda-odenerek-indirim-hakkindan-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/4be828b8-b923-4fb1-b7dd-d4116fe5807c/kamu-ihale-kurulunun-yazili-izni-olmadan-dogrudan-temin-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/915f52a1-232a-41c8-82b3-ef4971f447be/saticilar-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/1f9851e2-0c82-453b-81c9-fafde5be2b75/kamu-ihale-kanununun-22f-maddesi-kapsamina-girmeyen-alimlarin-bu-madde-kapsaminda-yapilmasi http://kamubis.com/decisions/SayistayFinding/53efce4b-1b40-4f91-99b8-08965571922f/tasinir-islemlerinin-yurutulmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/1054ab51-741e-49ef-9cb0-483d7852b71b/universite-tarafindan-kiraya-verilen-tasinmazlarda-tahmin-edilen-bedel-tespitinin-mevzuatin-ongordugu-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bf69a3c7-3a11-493e-8de7-1cb261b46f36/alinan-nakit-teminatlarin-ilgilisine-iade-veya-hazineye-gelir-aktarimi-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/af1531f4-e1f2-4296-beb8-beaf89673ce7/dogrudan-temin-yontemi-ve-pazarlik-usuluyle-yapilan-alimlarda-mevzuatta-duzenlenen-bazi-hususlara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/0dcb2b1b-64f3-415b-989a-b064779ee3c4/yapim-islerinde-gecici-kabulun-yapilmasina-engel-nitelikte-kusur-ve-eksiklikler-olmasina-ragmen-isin-yuklenici-nam-ve-hesabina-tamamlanmasi http://kamubis.com/decisions/SayistayFinding/e0effed8-dd7f-439c-afc2-2447f2485594/yeni-birim-fiyat-tespitinde-ticaret-veveya-sanayi-odasi-onayi-alinmayan-rayiclerin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bc949113-1d22-4ef6-98a3-6cf5f4ab445e/yapim-isi-ihalelerinde-insaat-sigortasi-butun-riskler-sure-ve-bedellerinin-yapim-isleri-genel-sartnamesi-ve-sozlesme-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/448463e9-fd4f-4979-aa72-fbc6be40ab14/kidem-tazminati-karsilik-hesabinin-tam-ve-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/0355bbb4-1e01-490c-94a1-a25d53b680e0/sosyal-guvenlik-kurumuna-olan-faturali-borclarin-mali-tablolarda-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/720fce9f-301b-43a0-b74b-5c1036b53c98/universitenin-iktisadi-isletmedeki-sermaye-payinin-mali-tablolarda-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/9e77e43c-d6bb-484e-adf5-23c84fde7cce/kamu-idaresine-ait-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5952c42d-3887-4404-8eab-534d27f06fd8/bilimsel-arastirma-projeleri-ozel-hesabi-kapsaminda-verilen-avanslarin-mevzuatin-ongordugu-hesaplar-disinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/193fe841-8e4b-4400-b873-c7c23d5e4afb/doviz-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/42a9e2ac-f729-41d8-9feb-ce146da04842/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/99c7ee5b-684f-4fdf-a71b-e61a3c58ec29/bazi-hesap-kayitlarinin-mahiyetine-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/663c995f-8907-4d9a-9b2d-1a92de517880/bap-projeleri-kapsaminda-alinan-tasinirlarin-proje-bitiminde-yurutucusu-uzerinde-birakilarak-geri-alinmamasi http://kamubis.com/decisions/SayistayFinding/402cf2ba-3784-4803-994c-6cbc15ab0fe3/ihtiyaclarin-parasal-sinirlarin-altinda-kalacak-sekilde-parcalara-bolunmek-suretiyle-dogrudan-teminle-edinilmesi http://kamubis.com/decisions/SayistayFinding/ea2c1f4b-b4b9-4308-95eb-8c97a86a29a4/bazi-personelin-tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasini-yaptirmamasi http://kamubis.com/decisions/SayistayFinding/3aa00144-3979-49ae-b95f-0aa5896579e9/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0a5e800f-32eb-4992-9066-401bdc877443/tasinirlara-iliskin-duzeltme-kayitlarinda-gelir-ve-gider-hesaplarinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/41f1f2aa-87d0-4970-b402-51a9253954f6/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/eab286f9-01d6-4ef4-8e85-89308264bbe7/kiraya-verilen-tasinmazlarin-tip-ihale-dokumanlarinda-eksiklikler-ve-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/e4c001d1-341f-4913-a2df-fa84d944fdac/anahtar-teslim-goturu-bedel-yapim-ihale-dokumanlarinda-ayrintili-pursantaj-verilmesi http://kamubis.com/decisions/SayistayFinding/20077b30-e90b-48d8-a367-2094749f9ac4/anahtar-teslim-goturu-bedel-yapim-sozlesmelerinin-yurutulmesinde-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a86c2869-577e-41aa-acc6-84021866a064/yapim-islerinde-yuklenicilerin-idareden-onay-almadan-alt-yuklenici-calistirmasi http://kamubis.com/decisions/SayistayFinding/4c964508-7ccf-4969-b456-3f3655643ec6/kesin-kabulden-itibaren-yuklenici-ve-alt-yukleniciler-icin-getirilen-15-yillik-sorumluluk-mukellefiyeti-gozetilmeden-bakim-onarim-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/1c3912be-94af-49e1-b3ef-f19239658d11/temel-ihale-usulleri-kullanilmaksizin-yapim-islerinin-parcalara-bolunerek-dogrudan-temin-ile-alinmasi http://kamubis.com/decisions/SayistayFinding/e8fce613-6906-4018-852a-06647da9e0e1/parasal-limitler-dahilindeki-yapim-islerinde-10-sinirini-asan-kisim-icin-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c6991b8e-449d-4d11-9853-2e8e08cf8654/tek-kaynaktan-temin-edilen-mal-ve-hizmetlere-iliskin-piyasa-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b810f862-4709-4bf3-aa11-20e92a290559/universiteye-ait-tasinir-mallarin-kaydi-muhafazasi-ve-kullanimina-iliskin-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/7e6f372a-9dca-4edb-8314-bff13f370143/deger-artirici-harcamalardan-bazilarinin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1669d572-8718-4509-bd7d-065a70e66c64/gida-uretimi-ve-satisi-yapan-kantin-kafeterya-ve-restoranlarin-isyeri-acma-ve-calisma-ruhsatlarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/cdd5acec-24c6-4122-9fd0-b378150606d8/tasinmazlarda-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f54e8735-714e-4b96-91eb-9f385c7d5547/universitenin-kullanimi-icin-alinan-bilgisayar-yazilimlari-ve-lisans-alimlarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/5bd49556-472f-4242-ae18-a9a11b8c3201/universiteye-tahsis-edilen-tasinmazlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/d459f7fd-40d4-4cee-bb84-139a541cc238/universite-mulkiyetindeki-tasinmazlardan-tahsise-konu-olanlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/ca13cef9-a1f0-4331-af35-70a3d4ec8692/pesin-tahsil-edilen-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/127f8b34-2e97-4d53-b0de-743955b6b004/miadi-dolan-tibbi-sarf-malzemelerinin-alimlarina-ait-sartnamelerde-hukum-bulunmasina-ragmen-yenileri-ile-degistirilmemesi http://kamubis.com/decisions/SayistayFinding/4983eb78-252b-4925-bc2e-b2c8697b7bfa/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f4950cf0-ca17-49ab-8636-31ecbe5d497f/teminat-mektuplarinin-ve-nakit-teminatlarin-saklanmasi-ve-iadesi-ile-ilgili-mevzuata-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/9f53f588-c985-4c3d-9949-128ba001fc77/sosyal-guvenlik-kurumu-tarafindan-uygulanan-idari-para-cezalarinin-universite-butcesinden-odenmesine-ragmen-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/eecbd09f-bddc-4650-a6c2-a2c5aff43429/fakulte-enstitu-yuksekokul-ve-meslek-yuksekokulu-yoneticilerinden-bazilarinin-sendika-uyeliginin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0c0826b0-9570-4642-8077-89c7457f4d24/haftalik-ders-programinda-yer-almayan-ve-usul-esaslardaki-sinirlamayi-asan-dersler-icin-ek-ders-odenmesi http://kamubis.com/decisions/SayistayFinding/f6b6a318-01b2-4f38-94c3-00f6618249eb/kanunda-sayilan-haller-disinda-dolu-kadroya-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/e12c06f5-23c0-48b3-992b-262f50e5ecdf/doner-sermaye-isletmesi-birimlerine-ve-sosyal-tesislere-ait-elektrik-su-ve-isinma-giderlerinin-kurum-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/9f1288d3-c9a5-4e1b-942b-6f72fb364457/izin-alinmadan-uluslararasi-kuruluslara-uye-olunmasi http://kamubis.com/decisions/SayistayFinding/5b6b2508-a643-4d1a-bdad-707bd54efe1d/yapim-isi-ihalesi-kapsamindaki-yeni-birim-fiyat-tespitinde-ticaret-veya-sanayi-odasi-onayi-olmayan-ve-yerel-olmayan-rayiclerin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e445b661-ca1e-4ec3-b3cc-86ba5845b856/dogrudan-teminle-yapilan-ve-belli-bir-sureyi-gerektiren-alimlarin-sozlesmeye-baglanmamasi http://kamubis.com/decisions/SayistayFinding/b73aba50-6b60-4172-92b2-5b6e06b83c86/dogrudan-temin-yoluyla-yapilan-alimlarin-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e278946f-9515-45dc-8473-2903329ec8dd/dogrudan-temin-usulu-ile-geceklestirilen-hizmet-alimi-ve-yapim-islerinde-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/8690792c-fd3b-4f3d-989f-fc3da73065b8/bir-arada-ihale-edilmesi-gereken-islerin-parcalara-bolmek-suretiyle-dogrudan-temin-yontemiyle-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/23c1bd7b-d4e7-41d4-82e4-9af699a1f761/universiteye-ait-tasinir-mallarin-kaydi-muhafazasi-ve-kullanimina-iliskin-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/fbd43db0-fa94-4dca-a557-ba19c0ddd771/yapilmakta-olan-yatirimlar-hesabinin-kullaniminda-mevzuata-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/81ffedf4-4842-4c56-8157-de4d9ad67416/mal-alim-ihalelerine-iliskin-hakedis-odemelerinde-sosyal-guvenlik-kurumu-borc-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/af8420d1-5918-43ce-8258-cd1396aa1683/dogrudan-teminle-yapilan-ve-belli-bir-sureyi-gerektiren-alimlarin-sozlesmeye-baglanmamasi http://kamubis.com/decisions/SayistayFinding/dda6c217-c4f3-4575-a5e6-15c09ddabcfd/dogrudan-temin-ve-pazarlik-usulu-ile-gerceklestirilen-mal-ve-hizmet-alimi-ile-yapim-isinde-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/0fbbf7a3-1852-44e9-8897-c765fabbc9de/ayni-ihale-konusu-icinde-yer-alabilecek-mal-ve-malzemelerin-ihale-yerine-dogrudan-temin-yontemi-ile-alinmasi http://kamubis.com/decisions/SayistayFinding/87b79605-c980-4f69-9989-d4aafdfb4053/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/4fc3384a-7ee5-4e92-9c48-5638157a7f9c/alacaklar-hesap-grubunda-devreden-bakiyelerin-mevcut-olmasi http://kamubis.com/decisions/SayistayFinding/15d188a1-4666-46e7-ae81-4c0602e79c30/maddi-olmayan-duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/43bd236d-b1d9-4129-ad47-b0017b2021e7/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/6ecfe479-c018-41ef-8078-7a0a55928a21/isletmeler-arasi-mali-borclardan-alacaklar-hesabi-ile-isletmeler-arasi-mali-borclar-hesabinin-denk-olmamasi http://kamubis.com/decisions/SayistayFinding/0f72e59d-59af-4c54-9a06-8b05dee3c076/teknik-sartnameye-uygun-olmayan-araclarin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/14f2ac58-6685-4723-949c-83c75b46a4ca/ihale-ile-alinmasi-gereken-ihtiyaclarin-parcalara-bolunerek-dogrudan-temin-yoluyla-ayni-yuklenicilerden-alinmasi http://kamubis.com/decisions/SayistayFinding/a4389d0a-6a89-44b5-935b-29eb76a8b8a7/ihaleye-verilen-teklifin-yaklasik-maliyetin-uzerinde-olmasina-ragmen-gerekli-sorgulamalarin-yapilmadan-ihalenin-sonuclandirilmasi http://kamubis.com/decisions/SayistayFinding/f52ffe0c-7171-4444-bc8d-f9822c55c99b/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/bd3f6fd7-2fbc-4adb-be2b-864a5959256a/bap-projeleri-kapsaminda-alinan-tasinirlarin-proje-bitiminde-yurutucusu-uzerinde-birakilarak-geri-alinmamasi http://kamubis.com/decisions/SayistayFinding/5a611c44-ecfd-40c7-bf1e-216df09387ac/pazarlik-usulu-ile-yapilan-ihaleler-ve-dogrudan-temin-ile-yapilan-alimlarda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-yuzde-onluk-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/fac07806-e7fd-48f0-b1ac-68675f87443e/dogrudan-temin-ile-yapilan-alimlara-iliskin-bazi-hatali-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8b5f9f77-6f85-4fe2-91f6-c24dabc27674/tasinir-kayit-islemlerinin-yurutulmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/3bfe7621-dd1e-4aa5-ab90-9410b80cafc8/parasal-limitler-dahilindeki-mal-ve-hizmet-alimlari-ile-yapim-islerinde-10luk-siniri-asan-kisim-icin-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/256905b0-dde9-45d2-afc0-aa34973a275c/arac-takip-sisteminin-bulunmamasi-nedeniyle-tasit-kullanimlarinin-izlenememesi http://kamubis.com/decisions/SayistayFinding/0ea80faa-a7c5-40bd-8981-178b7f25fc53/kanunda-sayilan-haller-disinda-dolu-kadroya-gorevlendirme-yapilmasi-ve-gorevlendirilen-kisinin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/d8730137-c4d9-4e22-988e-d9762fec9ced/universitenin-doner-sermaye-isletmesindeki-sermaye-payinin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7b4c6458-ac7e-4677-a285-3c8a3191d20b/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/104f40fa-d95c-430f-9afc-3f21afc8df36/universiteye-ait-tasinir-mallarin-kaydi-muhafazasi-ve-kullanimina-iliskin-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/5bafe19f-63db-475b-b4db-983e837740a2/dogrudan-teminle-yapilan-ve-belli-bir-sureyi-gerektiren-alimlarin-sozlesmeye-baglanmamasi http://kamubis.com/decisions/SayistayFinding/d34f021d-0ccb-472a-8fde-ea78d9036c49/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/9fa7a5bd-3441-4042-95ab-32c20bc69e20/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/f3c62a92-d1ca-4ddc-9d13-7ad4cd6766b0/doner-sermayeli-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c7635cd1-34db-4ac9-950a-6c16f236c744/doner-sermaye-faaliyetleri-kapsaminda-uretilen-bazi-mal-ve-hizmetlerin-fiyatlandirilmasinda-cesitli-kisilere-indirimli-fiyat-tarifesi-uygulanmasi http://kamubis.com/decisions/SayistayFinding/db08cd88-7723-476d-bcda-bfb26db36c2e/tesis-makine-ve-cihazlar-hesabinda-yer-alan-tutarin-dogru-ve-guvenilir-olmamasi http://kamubis.com/decisions/SayistayFinding/a1b8ae68-35aa-410b-a304-e28eec937d15/dava-konusu-edilen-alacaklarin-supheli-alacaklar-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6a093495-b994-41a6-9e9a-e7f8afb0ba66/dogrudan-temin-yontemiyle-yapilan-alimlarin-bazilarinin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/7f6cfe83-215c-4cb3-a025-532015da1e7b/avukatlik-vekalet-ucretlerinin-hesaplanmasinda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/deb62471-57fc-4dcc-a96c-be081b8117de/universiteye-tahsis-edilen-tasinmazin-protokol-ile-vakif-ve-dernege-bedelsiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/7cc37446-e74c-492d-97a9-ac7e4bc5bbf7/universite-tasinmazlari-uzerinde-tesis-edilen-irtifak-hakki-ile-ilgili-sureclerde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f0c2611a-2243-4a4a-ab08-9f08851a7943/kayitli-ambarlardan-bazilarinin-fiziken-bulunmamasi-ve-ambarlarda-gozuken-tasinirlarin-ortak-kullanima-verilmis-olmasi http://kamubis.com/decisions/SayistayFinding/2440e586-3371-4e7e-af40-cfb16fd010fa/pesin-tahsil-edilen-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/eaa55404-fece-4142-b9fc-08a65995a6b3/elden-cikarilacak-maddi-duran-varlik-bulunmasina-ragmen-bilancoda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/d4745100-c9fd-4f5e-b317-453bb9e742bf/dis-kaynakli-hibe-kullanilarak-yurutulen-projelerden-tamamlananlarin-kapatilamamasi-nedeniyle-mali-tablolarin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ec3c7175-be27-498d-822b-efb977f3f543/kamulastirmasiz-el-atma-davalari-sonucunda-kesinlesen-tazminatlarin-odenememesi-ve-bu-davalardan-kaynakli-yukumluluklerin-bilancoda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/70eff88b-0d99-4cf1-95f3-ad7ecc7090c7/kira-alacaklarinin-tahakkuk-ve-takibinde-yasanan-aksakliklarin-mali-tablolarda-hataya-yol-acmasi http://kamubis.com/decisions/SayistayFinding/e281d688-4d2a-4dfc-aff8-87b96d75562e/isletme-mudurlugu-bunyesindeki-ic-hizmetler-mudurlugu-vasitasiyla-satisi-yapilan-arac-tasit-pulu-ucretlerinin-belirlenmesinde-ve-muhasebelestirilmesinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/53fe2b63-83de-4beb-bddc-2f4b1dc2a4e6/tasinir-yonetiminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/3fca4d38-debd-4aee-9e1c-18d491fe0d49/ozel-butce-hesaplarinda-yer-almasi-gereken-gelirlerin-doner-sermaye-isletme-hesaplarinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9c0456cb-635e-411b-b516-67541c9c2e10/doner-sermaye-isletmesinin-tasinir-hesaplarindaki-tutarlarin-dogru-ve-guvenilir-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/bfded224-5440-4787-8352-f2fa5c74eb34/yari-mamul-ve-mamul-mal-stok-rakamlarinin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/6de598a6-d985-4bd0-8cd4-d2433f1ad911/doner-sermaye-isletmesinin-tahakkuk-eden-alacaklarinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/209344ea-6fc1-4759-9af0-d85f2fe982ca/bilgisayar-yazilimi-satin-alinmasi-icin-yapilan-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/b80deec9-76d8-4db0-9cdc-917a3741bb90/bilgi-ve-iletisim-guvenligi-rehberi-kapsaminda-yapilmasi-gereken-denetimin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/173fda58-cc8e-4522-9a6a-62bc71c55c18/faiz-gelirlerinden-kesilen-gelir-vergisinin-muhasebe-kaydinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/3d695ad7-5ca4-43f1-8210-5c9fd565a913/kidem-tazminati-karsilik-hesaplarinda-kayitli-tutarin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/85208d8c-4b46-4ea7-b92d-ed7f698c2bd6/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/5196faf5-4a68-4715-bcec-bc762db4e25a/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/eea83298-0866-4e79-afb2-25ccd4519906/2018-yili-performans-programinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/73c48bc9-0639-439e-a5a1-a20f8f35626e/tasinmazlara-yapilan-harcamalarin-ve-imar-degisikliklerinin-ilgili-varliklarin-kayitli-degerlerine-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/442e6be4-e0a9-47ae-a2f9-96f3e55cb24b/kanunda-sayilan-istisnalar-disinda-dolu-kadrolara-gorevlendirmeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/8f6c160b-f308-4969-9079-262f8f939c85/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/aa4fa6cc-5286-4921-b39f-59a05100e3ae/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/f7ccaafb-3273-4c19-be34-ef61532978db/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/1ab877c4-63e5-4666-bd85-9eb39cba32e2/universitenin-doner-sermaye-isletmesindeki-ortaklik-payinin-mali-tablolarda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/127fc1a3-5a4a-43f4-a488-a128e0273f45/tasinir-islemlerinin-mevzuata-uygun-olarak-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/8344a7e7-d9fa-4211-9a7e-90ad97f657d7/universite-ile-banka-arasinda-akdedilen-kredi-karti-uye-isyeri-sozlesmesinin-eksiklikler-icermesi-ve-taraflarin-yukumluluklerine-uygun-hareket-etmemesi http://kamubis.com/decisions/SayistayFinding/94b2aedb-9594-40b2-a13c-cc330e9b3e91/kurumca-isletilen-sosyal-tesis-tarafindan-yerine-getirilmesi-gereken-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/9c6006b3-a453-41d8-8fd9-cc3135ed6679/yapim-isleri-ve-hizmet-alimlarinda-hakedis-raporu-duzenlemeden-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/03f42f17-af54-4bb4-87a9-1edd5385db98/tasinmazlara-ait-kira-sartnameleri-ve-sozlesmelerinde-eksik-ve-hatali-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/59fedd9a-9e2b-49ea-9b94-58232f1c7995/ogrenci-yasam-merkezi-kiralama-ihalesinde-hata-ve-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/fbec2315-41a1-4562-8e6e-93dba5789879/ihale-kapsaminda-alimi-yapilan-islerin-bir-kisminda-hata-ve-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a835c23a-9c63-470d-9c77-7d61ed505f0d/gelecek-aylara-ait-gelirler-hesabinda-izlenmesi-gereken-gelirlerin-bu-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1ead6631-5730-47a4-ab71-604e05d5987e/hurdaya-ayrilarak-satisi-yapilan-tasinirlarin-kayitlardan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/3d910dd8-8bc4-4893-95f1-c805c6a02648/universitenin-iktisadi-isletmesi-tasfiye-edilmis-olmasina-ragmen-sermaye-payini-gosteren-tutarin-halen-idarenin-mali-tablolarinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/4d40aff1-748e-42d6-9ba3-5373c93fa234/universitenin-sosyal-tesisi-olan-uset-hotelin-pos-cihazindan-tahsil-edilen-konaklama-bedellerinin-banka-kredi-kartlarindan-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/df501b18-9d75-4ee0-a803-58646d03043d/parasal-limitler-dahilindeki-hizmet-alimlarinda-10-sinirini-asan-kisim-icin-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/2c473fff-5cbf-4596-b996-af2fd9574d94/gecici-kabulu-yapilan-yapim-islerine-ait-tutarlarin-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0f50920c-e6c0-43b2-bf9a-7eba5c868aac/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/d2aacbc8-3b4b-45cc-b66c-88e0c549929c/kesinlesen-mahkeme-ilamlarindan-dogan-borc-ve-alacaklarin-muhasebe-kayitlarina-intikalinde-gecikmeler-olmasi http://kamubis.com/decisions/SayistayFinding/d8e780fc-3edc-42cc-aef2-b91134de6b51/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/67d25ba4-66fa-48cb-ad87-a24bb91236bd/saglik-uygulama-arastirma-merkezinde-ilave-ucret-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/ad0ee4bd-faf7-462c-8614-99ff1c94aafc/ogretim-uyelerinin-ve-hastane-personelinin-mesai-ici-mesai-disi-katkisini-tespit-eden-otomasyon-sisteminde-odemeye-esas-teskil-eden-verilerin-sihhatini-etkileyecek-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cad5c2a9-ff7d-4598-9131-445621e05a54/kuruma-ait-taahutlu-alacaklarin-saglikli-bir-sekilde-kayit-takip-ve-muhasebelestirilmesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0a5c04ad-8c83-4d1f-8ec2-ddb7b5bac943/kanunda-sayilan-haller-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/20fe580c-2e5d-4dae-af19-ab8375095d95/doner-sermaye-isletmesi-birimlerinin-elektrik-su-iletisim-ve-isinma-giderlerinin-kurum-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/092fc964-e3cf-41ce-bf8f-f23abaa0dc1e/bazi-egitim-faaliyetleri-ile-sinav-uygulama-hizmetlerinin-ozel-kisi-ve-kuruluslara-verilmesi http://kamubis.com/decisions/SayistayFinding/7e37cb3a-7d5f-4db3-a726-8d1d83e161e3/suresi-dolan-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/6e848763-fe25-4dc3-a6c7-064109d1c76b/yapim-islerinde-insaat-sigortasina-butun-riskler-iliskin-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/0a0c83dc-123d-4d92-86f3-17152c40870c/universiteye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1c7f2163-0b6e-47d4-bd42-87c588e24b55/universite-nam-ve-hesabina-yapilan-islerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/baa998f7-da1f-4591-90ab-2776ac4bc84e/tibbi-islem-ve-uygulamalar-nedeniyle-acilan-davalarin-sigorta-sirketlerine-bildirilmemesi-ve-bu-davalar-neticesinde-odenen-tazminatlarin-sigorta-sirketlerinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/4abedc2a-c59d-4ac5-b1b4-651ebadc7524/bilimsel-arastirma-projeleri-kapsaminda-yapilan-cihaz-alimlarina-iliskin-teknik-sartnamelerde-rekabeti-engelleyici-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/05c80158-bf26-4a06-ad72-dda861356a15/dogrudan-temin-yontemiyle-yapilan-alimlarin-bazilarinin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/ad1e4d0d-e590-4124-9c8a-2211f56a1716/adli-davalarda-icra-vekalet-ucretlerinin-itiraz-suresi-sonunda-odenerek-indirim-hakkindan-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/eaf3a808-d9bc-4124-93bc-0797d6135d65/gida-uretimi-ve-satisi-yapan-kantin-kafeterya-ve-restoranlarin-isyeri-acma-ve-calisma-ruhsatlarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5c80505d-7fb5-4ac8-9156-5b0cfb886aff/universite-tarafindan-ihale-edilen-islerin-ihale-sureclerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f4d7efcc-e0c6-4b53-b62d-285cd08a86c0/piyasa-fiyat-arastirmalarina-iliskin-kontrollerde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/b95bc08e-ddbe-4488-86ac-19af90546937/kirtasiye-malzemelerinin-ihalesiz-olarak-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/1ab112e2-78ea-44f8-92bf-05e2369056ab/ogretim-elemani-gorevlendirmelerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/c870e76a-63ad-400a-bbd9-c893264a37bb/universitenin-doner-sermaye-isletmesi-ile-teknoloji-gelistirme-bolgesi-yonetici-sirketindeki-sermaye-paylarinin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e891c9fa-5883-464f-b589-b82bdc17f34a/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/7d10f39d-3191-47a5-a7bd-9f017309e339/harcama-yetkilisi-mutemetlerine-verilen-avanslarin-damga-vergisine-tabi-tutulmasi http://kamubis.com/decisions/SayistayFinding/d128f045-1656-4e8f-8d24-9b12fe084bd6/universitenin-kullanimi-icin-alinan-bilgisayar-yazilimlari-ve-lisans-alimlarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/23c79615-2da9-40fa-b5be-9aad82324de4/tuketim-malzemeleri-cikis-islemlerinin-muhasebe-birimine-gec-bildirilmesi http://kamubis.com/decisions/SayistayFinding/b342e281-7a75-4e96-ad31-1befd67819dd/sendika-uyesi-olamayacak-unvanlara-sahip-akademik-personelin-sendikalara-uye-olmasi http://kamubis.com/decisions/SayistayFinding/a01522eb-a94e-4d9e-a2d3-69bf873e8ed8/ilave-ucret-alinmak-suretiyle-sunulan-saglik-hizmetlerinin-mesai-saatleri-icinde-verilmesi http://kamubis.com/decisions/SayistayFinding/4fe5da1e-c0c9-4b64-b2e8-2e76a4054178/bilimsel-arastirma-projelerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3acf4661-bf76-4939-bc0b-6c8431b42ac1/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/73e154eb-ada4-42d4-87e3-ba88674f6802/deger-artirici-harcamalarin-varlik-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/d2532412-cbe6-46e7-a4dd-75167a190d18/hukuk-musavirligi-tarafindan-takibi-yapilan-alacaklarin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/0a0bb4c8-23ca-4641-82b9-37f270bc967d/amortisman-uygulamasinin-disinda-birakilan-tasinmazlarin-mevcut-olmasi http://kamubis.com/decisions/SayistayFinding/23d81235-9d7e-4d89-817b-52e8c0784bd5/bazi-alimlarin-kisimlara-bolunerek-dogrudan-teminle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/9b568d49-b123-4cc3-bb29-e909c91b5ba8/yabanci-ogrenci-sinav-ucretinin-yetkisiz-kisiler-tarafindan-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/004514d2-3765-4989-9633-65992b2fca30/sayim-sonucunda-tespit-edilen-noksanliklar-icin-sayim-noksanlari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4b179da9-421b-4f1e-885e-ba1a71c88a5c/elektrik-tuketim-vergisi-istisnasindan-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/c6d08d99-fcc0-43b4-aa25-c3fc391d7c65/tibbi-kotu-uygulamaya-iliskin-mali-sorumluluk-sigortasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bf2dda3c-1717-45dd-ac2d-695c5af2b00f/hastane-deposunda-uzun-suredir-islem-gormeyen-yuksek-miktarda-ilk-madde-ve-malzemenin-bulunmasi http://kamubis.com/decisions/SayistayFinding/da496662-23fe-460f-aa5f-c7335fb5da8b/duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2e85c70d-d75a-4dd1-aa42-36f040af82a9/doner-sermaye-butcesinden-temsil-agirlama-giderleri-yapilmasi http://kamubis.com/decisions/SayistayFinding/699d65aa-32ac-4741-baed-2b5613ccc546/alacaklarin-kaydi-ve-takibi-ile-ilgili-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/dd775650-b025-42e9-9ddf-aa929fcb2468/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/570c7b70-4600-4736-a1eb-07ea57827707/yapim-isi-kapsaminda-hakedise-dahil-edilerek-alinan-tasinirlarin-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fcbc5df3-9e6f-427b-abfc-2093bc5a22d4/dogrudan-temin-yoluyla-gerceklestirilen-ve-belli-sureyi-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a169cd15-b5b4-4b7b-a444-c68bfe455794/tasinmazlarda-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/270d8e10-b259-4a8c-82cc-60d55cd7456c/istisna-hukumlerine-tabi-olmayan-mal-ve-hizmetlerin-ihalesiz-alinmasi http://kamubis.com/decisions/SayistayFinding/cf9e9ada-6eea-4cdb-9caf-eb789ba415e3/yeralti-ve-yerustu-duzenleri-hesabina-eksik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/8d31b6b4-199c-4193-8477-648f83801760/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/29a5c2ce-ba7b-4cd6-8283-36c154ae57c9/dogrudan-teminle-yapilan-bazi-alimlarin-elektronik-kamu-alimlari-platformunda-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/b6fa695b-f917-4fcd-8c2d-3b2187c0589e/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/faecd51c-da11-4ae6-aa8c-2c72273ce65e/bilimsel-arastirma-projeleri-odeneklerinin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/13e4e3a5-e333-48da-bc9a-b6c74df0d729/universiteye-tahsis-edilen-tasinmazlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/e04e5535-6c8a-4bcd-81bc-b9e12e22131c/universite-ogretim-elemanlarinin-tum-akademik-faaliyetlerini-ust-yonetime-sunmamasi http://kamubis.com/decisions/SayistayFinding/e2251374-5b0d-4f48-ae99-42054bb179ba/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/dbda4a29-fb43-4115-8b50-35f80daecaca/universite-mulkiyetindeki-tasinmazlardan-tahsise-konu-olanlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/31b813fe-dc8f-413a-aa41-3421c565651d/parasal-limitler-dahilindeki-mal-ve-hizmet-alimlarinda-10luk-sinirin-asilip-asilmadiginin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/633e80c4-a158-4a00-af22-0da38cab1da9/kiraya-verilen-tasinmazlarin-elektrik-ve-su-tuketimlerine-iliskin-alacaklarin-tahakkuk-kayitlarinin-yapilmamasi-ve-bu-alacaklarin-tahsilinde-gecikmeler-yasanmasi http://kamubis.com/decisions/SayistayFinding/d6ffd5f3-5cb6-45f6-8455-a58bad6a02d6/hurda-islemlerinin-etkin-bir-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/96cd4066-dc37-40a3-b875-a0987830c78b/bilimsel-arastirma-projeleri-kapsaminda-alimi-yapilan-tasinirlarin-proje-bitiminde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/16a1584e-83c3-448d-98af-14187d101f85/universiteye-ait-tasinir-mallarin-kaydi-muhafazasi-ve-kullanimina-iliskin-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/9866ca41-3b82-4219-a161-c82b8fccabe3/tasinir-mal-yonetmeligine-gore-yerine-getirilmesi-gereken-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f71973a8-2bef-4bf6-96d4-685cb314f81b/yapim-isleri-ve-hizmet-alimlarinda-hakedis-raporu-duzenlenmeden-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/bcf58e0a-1c0d-4412-a5b4-a2a03aa79fef/personel-servis-hizmeti-alim-islerinde-eksik-ve-hatali-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7d8f28a5-81b8-4b9e-b080-093f74f17df3/idareye-ait-tasinmazlarin-rayic-tespit-calismalarinin-halen-tamamlanmamasi-ve-tasinmaz-islemlerinin-yurutulmesinde-gorevli-birimin-is-ve-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/5127bb5d-ef62-441e-9ece-02ecb6413425/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/57985f7e-9be5-4fe4-b2c7-0be1943fe1c0/kadrolu-ogretim-elemanlarinin-yasak-olmasina-ragmen-ozel-muayenehane-acmalari-veya-ozel-saglik-kuruluslarinda-calismalari http://kamubis.com/decisions/SayistayFinding/ad3868ae-4437-4444-ac06-eac98ed36dc9/universiteye-ait-cesme-dinlenme-ve-egitim-tesislerinin-atil-durumda-birakilmasi http://kamubis.com/decisions/SayistayFinding/b02fbcf5-5930-4ac9-8fee-2c1a9c38f96b/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/87208507-2f08-43af-84e1-2f85473ee156/ikinci-ogretim-tezsiz-yuksek-lisans-gelirlerinden-mevzuata-gore-ayrilmasi-gereken-paylarin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/bfe3b9b8-b75b-4b40-8e14-9749e998f01f/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c5b2451f-8702-4127-9117-bbd61c2486bd/kredi-kartlarindan-alacaklarin-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/cc4c0ce3-7458-46a2-94b8-acf983fa156d/kiracilardan-tahsil-edilmesi-gereken-elektrik-su-ve-dogalgaz-bedeli-alacaklarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/24e07d45-4b0e-4f8e-942a-07a3b867a0a0/doner-sermaye-isletmesinde-on-mali-kontrol-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c15daeea-91c4-48f6-901f-2c605fa5a30d/iscilerde-yillik-fazla-calisma-saatinin-asilmasi http://kamubis.com/decisions/SayistayFinding/d54db20e-e4e5-4c64-9e92-2407924196fb/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/49781237-2227-486e-b4ea-e89a4615c82b/mal-alimina-yonelik-ihtiyaclarin-kisimlara-bolunmek-suretiyle-dogrudan-temin-yoluyla-karsilanmasi http://kamubis.com/decisions/SayistayFinding/f0115816-d978-4e1e-9082-a14283f82242/kamu-ihale-kurulunun-yazili-izni-olmadan-dogrudan-temin-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/aed28be4-5c4c-4406-bd7a-6be5c3df6d12/yuksekogretim-kanununa-gore-yapilan-gorevlendirmelerde-uygulama-usul-ve-esaslarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/5a9cbfa4-41b7-41d8-92d1-d29fa836bc15/belirli-bir-sure-iceren-ve-dogrudan-teminle-gerceklestirilen-islerin-sozlesmeye-baglanmamasi http://kamubis.com/decisions/SayistayFinding/4dcfbcf1-5696-41c0-98af-c172a702e3ab/parasal-sinirin-uzerindeki-tasinir-satislarinda-ust-yoneticinin-onayinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/178cf742-3d93-40f8-aae8-943fee920326/yapim-isleri-ve-hizmet-alimlarinda-hakedis-raporu-duzenlenmeden-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/b0be21c2-e59d-4f26-a20d-20eff7c9acd3/patent-islemleri-hizmet-alimi-sartnamesinde-hata-ve-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cdc5b159-8cc1-4159-8b17-d70ffd971552/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/f1c24d64-7d76-4d5c-ba3a-92c231de61f4/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/8d35c2a6-343a-4acb-8b66-42526f3f6b0f/tasinmazlarda-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f983a432-875c-4208-b738-3a93ba28f420/universite-mulkiyetindeki-tasinmazlardan-tahsise-konu-olanlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/39e0362a-a67b-4cd3-a393-0b8711691576/tasinir-ambarlarinda-kayitlara-nazaran-noksan-veveya-fazlalik-olmasi http://kamubis.com/decisions/SayistayFinding/d39a9699-c2c6-4040-b545-3c3704ac3dc8/dis-hekimligi-fakultesi-tarafindan-gerceklestirilen-alimlarin-tamaminin-dogrudan-teminle-yapilmasi http://kamubis.com/decisions/SayistayFinding/17850bdc-0837-4a93-824c-301cabce6366/doner-sermaye-isletmesi-birimlerinin-elektrik-su-iletisim-ve-isinma-giderlerinin-kurum-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/2af92e00-f1b7-4a78-9fb8-d7a730b1b0c4/hastane-ihtiyacinin-bilimsel-arastirma-projesi-kapsamina-alinarak-karsilanmasi http://kamubis.com/decisions/SayistayFinding/5022f97d-ffef-42f1-8a56-042250ddf196/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/a7805f2a-5a2d-4f2b-9929-b2c2dc8d7e26/isletme-birimleri-tarafindan-duzenlenen-egitim-faaliyetlerine-iliskin-gelir-tahakkuk-ve-takip-surecinin-saglikli-isletilmemesi http://kamubis.com/decisions/SayistayFinding/b56592b5-474e-464b-b7fa-f00ccd57363f/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/9818cfa5-9b60-4a74-bdbc-fb226af8d07a/kesin-kabul-yapilan-yapim-islerinde-teknik-heyetce-gerekli-tespit-yapilmadan-bakim-onarim-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/543259be-12dc-47b2-a907-819a077c73cb/tasinmazlara-yapilan-deger-artirici-harcamalarin-dogrudan-gider-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9f55c2af-2402-4f40-bae7-9fe4608d572b/universitenin-teknopark-sirketindeki-payinin-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/757e889c-d02a-4414-8d8f-a06aa680760b/doner-sermaye-isletmesinin-odemesi-gereken-dogalgaz-ve-elektrik-faturalarinin-universite-ozel-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/6f679f6e-b28d-487d-991e-76f6e3f39bc0/feshedilen-sozlesmeler-kapsaminda-kesin-teminatlarin-guncellenmeden-gelir-kaydedilmesi-ve-faiz-alinmamasi http://kamubis.com/decisions/SayistayFinding/297382c1-f44c-491e-a76a-7c79d27e18ba/kapatilarak-ozel-butce-hesabi-icerisine-alinan-sosyal-tesis-isletmelerinin-borclarinin-tasfiye-edilmemesi http://kamubis.com/decisions/SayistayFinding/b5649f29-32ed-4d6b-b463-d73fd31e26d7/bilgi-ve-iletisim-guvenligi-rehberi-kapsaminda-yapilmasi-gereken-denetimin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/96fd8575-dd58-482a-99bf-4dc483703bd9/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/b7f0c347-11c3-4e96-9d7f-570c4dc925b9/universitenin-teknokent-sirketindeki-sermaye-payinin-hatali-gosterilmesi http://kamubis.com/decisions/SayistayFinding/d44b2084-9c2c-4088-9029-f20083b79c0e/dava-konusu-olup-henuz-kesinlesmeyen-alacagin-bilancoda-faaliyet-alacagi-olarak-gosterilmesi http://kamubis.com/decisions/SayistayFinding/0baca4cd-fe1c-4afb-877c-ea0ac521db8a/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/aeb0d8eb-2a7e-4a6d-9222-e272e4951254/yuksekogretim-kalite-kurulu-tarafindan-gorevlendirilen-dis-degerlendiricilerin-masraflarinin-universite-ozel-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/7c12ed4f-4b06-4637-b749-419ff94e4312/yapim-islerinde-insaat-sigortasina-butun-riskler-iliskin-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/cd94fb28-a805-459f-b96c-c663e53c49f1/universite-tasinmazlarinin-iktisadi-isletmeye-bedelsiz-kullandirilmasi-ve-bu-yerlerin-elektrik-su-ve-dogalgaz-bedellerinin-universite-ozel-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/901914c5-b8bf-4af8-b89e-ee787c107f7a/universite-tasinmazlari-uzerinde-tesis-edilen-irtifak-haklarinda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/425e71d8-7901-4d7c-b208-352c8d07ff6c/universite-tasinmazlarinin-protokole-istinaden-belediyeye-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e936aa20-d0b4-4722-8b6a-6ed7fb197553/tasinmazlarin-mevzuata-uygun-olarak-belirlenen-degerler-uzerinden-ve-mevcut-cinsini-dogru-yansitacak-sekilde-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/02aab5a3-28bc-4641-a64a-3f2c1d51a8f6/universitenin-varlik-hesaplarinda-takip-edilen-tutarlarin-herhangi-bir-isleme-dayanmaksizin-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/f18ef1a9-5b1d-4f99-aa8b-aae6d1a40699/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/f7c50c8c-ed85-4ad8-9460-04c42f2589d4/tahsil-edilen-katma-deger-vergilerinin-hazine-ve-maliye-bakanligi-hesaplarina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/804427ed-0a6d-45a4-9427-3c9f681ba98e/tasinmazin-sureli-olarak-tahsis-edilmesine-iliskin-protokolde-hatali-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/9974500b-7440-47c9-ab09-5c64a79e4024/tasinmazlara-ait-kira-sartnamelerine-ve-2886-sayili-devlet-ihale-kanununa-uygun-olmayan-is-ve-islem-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/b7c285a3-b907-4a9f-801b-76a972128a3d/idarenin-2886-sayili-devlet-ihale-kanunu-hukumlerine-gore-yuruttugu-kiralama-ihalelerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3d64c434-7db3-4d59-b246-d58ee21ee52f/istisna-kapsamina-girmeyen-bir-yapim-isinin-kamu-ihale-kanununun-istisna-maddelerine-gore-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c526489a-aabe-421c-9b5b-db9a6054e62b/tek-hazine-kurumlar-hesabina-aktarilan-mali-kaynaklarin-hatali-hesapta-raporlanmasi http://kamubis.com/decisions/SayistayFinding/743a146f-f7b0-485f-898c-30f7735f583f/universitenin-teknokent-sirketindeki-sermaye-payinin-bilancoda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/c74290bb-7d3d-4a1f-bc87-9a26df67a94c/saglik-uygulama-ve-arastirma-merkezine-gorevlendirilen-personelin-yerine-getirdigi-bazi-hizmetlerin-gelir-getirici-faaliyet-olarak-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/b35490c1-4daa-4ec0-81b9-dc98bea629b1/saglik-bakanliginda-tabip-ve-dis-tabibi-kadrosunda-olup-universite-hastanesine-egitim-amacli-gorevlendirilen-personelin-taban-odemesinde-arastirma-gorevlileri-ve-asistanlar-icin-belirlenen-katsayinin-esas-alinmasi http://kamubis.com/decisions/SayistayFinding/e717855c-ccd8-4f3c-a589-f1916e5a01d8/doner-sermaye-isletmesi-kaynaklari-araciligiyla-temin-edilen-demirbas-ve-diger-dayanikli-tasinirlarin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/28b5ae54-2f71-4ad6-a76b-cff284da48cb/tasinir-bilgilerinin-duzeltilmesi-amaciyla-yapilan-muhasebe-kayitlarinda-gelir-ve-gider-hesaplarinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/79de49cd-a784-49bf-a38f-bd21d7c39e3d/sosyal-tesislere-iliskin-elektrik-ve-su-giderlerinin-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/827b0808-4c6a-4fe8-b0e6-25d26d6e038d/ogretim-elemani-gorevlendirmelerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/69e4404a-3b9a-4f60-9311-49b25389996e/universiteye-tahsisli-hazine-tasinmazlarinin-kiralama-ihalelerinde-rekabetin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/45212757-afb8-40ae-ba8f-c57abdf13d7b/kira-sozlesmesi-sona-eren-ve-tahliyesine-iliskin-hukuki-surec-baslatilan-kantinlerden-eksik-ecrimisil-bedeli-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/c6b9f078-416c-4b84-b230-e1ebbb46cfd2/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/a935ba6d-dc23-41c7-a994-aa7011309a31/isgale-konu-olan-tasinmazlardan-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/528ae905-4c7f-496c-a7c3-66e873bf35ec/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/134ce24e-171f-437a-9d20-73dca3688bd0/universite-kadrosunda-bulunan-ogretim-elemanlarinin-yasak-olmasina-ragmen-ozel-muayenehane-acmalari http://kamubis.com/decisions/SayistayFinding/39d99476-e089-4c50-93a4-379f9783f86b/ic-kontrol-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/22b124c6-eb4b-41dc-8f9d-e7b9884f5589/kamu-idaresinin-tasinmazlara-iliskin-yapmis-oldugu-degerleme-islemlerinin-etkilerinin-mali-tablolarda-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/1caeeea6-2714-42a0-b1ce-91a027d86eda/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/8adfa6fb-5a83-462a-87e9-2b21171c6a90/onceki-yillarda-ayrilmis-olan-kidem-tazminati-karsiliklarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/8597b11a-0838-4ccf-b1cd-f2f8d0bb6832/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0f5d317b-b5f0-4f21-98e9-69b94ce21724/universitenin-tarim-ve-hayvancilik-arastirma-merkezi-mudurlugunde-uretilen-ve-satisi-yapilan-muhtelif-emtianin-ilgili-stok-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/42a078a4-f65c-4487-a184-a9c0dee079a8/bilimsel-arastirma-proje-sonuc-raporlarinin-zamaninda-verilmemesi-projelerin-kapatilmamasi-ve-yonergede-mali-bir-yaptirimin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e2e60e12-e0c6-49a6-bb2b-471b43c4246f/bilancoda-universitenin-anadolu-teknoloji-arastirma-parki-sanayi-ve-ticaret-asdeki-sermaye-payinin-yer-almamasi-seramik-arastirma-merkezi-asdeki-payinin-ise-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/f64f31ba-21e6-4ff8-8fad-0729f9eb9269/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7ddff8ac-3a8a-41be-9586-f5d2f764b436/elektronik-ortamda-yapilan-bazi-ihalelerde-ekonomik-acidan-en-avantajli-birinci-ve-ikinci-teklif-sahiplerine-ait-yeterlik-bilgileri-tablosundaki-bilgi-ve-belgelerin-ihale-komisyonu-tarafindan-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/8a36ce82-fd23-4f25-9a3f-a450c3ce5a2e/elektronik-ortamda-gerceklestirilen-ihalelerin-bazilarinda-teklif-veren-tuzel-kisilerin-belgelerinde-eksiklik-bulunmasina-ragmen-bunlarla-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/c3c6d452-0214-4597-938c-c25af36db784/harcama-yetkilisi-mutemetlerine-verilen-avanslarin-damga-vergisine-tabi-tutulmasi http://kamubis.com/decisions/SayistayFinding/e7a8076d-8387-483a-a34c-b834163da62e/tasinmazlarda-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d125036b-2a63-4431-9ab5-2614ce294c10/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/cdc709bc-6415-4664-8e9d-3e0fdcab00a3/universitenin-kullanimi-icin-alinan-bilgisayar-yazilimlari-ve-lisans-atimlarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/59904ff5-b963-46ae-a183-c8fd17f6e525/sosyal-guvenlik-kurumuna-olan-faturaya-dayali-borclarin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1e04e54e-1cbc-4e27-9452-64fa02ab2048/yatarak-tedavi-goren-hastalara-kullanilmayan-ilaclarin-faturalandirilmasi http://kamubis.com/decisions/SayistayFinding/6f047c5f-05cf-4b9d-b7ca-d385124ffdb5/uygulama-ve-arastirma-hastanesinden-emeklilik-nakil-feragat-istifa-ve-tayin-suretiyle-ayrilan-doktorlarin-durumlarinin-elektronik-faturalama-sistemine-gec-bildirilmesi http://kamubis.com/decisions/SayistayFinding/3ef27dd8-43b0-4009-ae0f-9b263caf053f/uluslararasi-saglik-turizmi-yetki-belgesine-sahip-firmaya-duzenlenen-faturalarda-sozlesme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ca709ddd-567d-4306-8d5d-29bf7cedcdd0/personele-ozel-oda-ucretlerinde-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/92616bc7-bb0a-458b-b50d-fc025d434af3/ihaleye-katilan-aday-veya-isteklilerin-ihale-kontrol-sisteminden-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/9cda7b0f-7511-432c-a032-fdc4fbcc4e7a/ozel-saglik-kuruluslarinin-saglik-uygulama-ve-arastirma-hastanesinden-almis-oldugu-hizmetlerin-bedel-tespitinde-fiyat-tarifelerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/576ea630-e3eb-4ae6-9380-011a8290927f/klinik-ilac-arastirmasina-katilan-gonullulere-hastalara-yapilan-tedavi-islemlerinin-faturalandirilmamasi http://kamubis.com/decisions/SayistayFinding/1b07ce48-beeb-4529-8353-5c03bd39d2eb/kit-karsiligi-cihaz-alimlarinda-teknik-sartname-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/bdf3bbd0-f0ae-4323-a2d2-2fe00c796dbd/faturalandirilmasi-uzman-hekim-raporuna-baglanan-hizmetlerin-ilgili-raporun-eksikliginden-dolayi-sosyal-guvenlik-kurumuna-fatura-edilememesi http://kamubis.com/decisions/SayistayFinding/2c62d714-91e9-4cbf-978e-0ca2f2e740fb/birden-fazla-hastada-kullanilan-malzemelerin-tasinir-kayitlarinda-yer-almamasina-ragmen-depoda-bulunmasi http://kamubis.com/decisions/SayistayFinding/9120d9e5-04af-4b4b-a8cf-b981ce17dea6/tibbi-cihaz-ve-malzeme-alimlarina-ait-ihale-dokumaninda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/91522780-16db-4c3b-88bc-29c5e9ae6a82/binek-arac-teminine-ait-ihale-dokumanina-kiralama-bedeline-iliskin-sinirlama-konulmamasi http://kamubis.com/decisions/SayistayFinding/22c13b83-df0d-405e-9c85-86f7235c0fbd/ambarlarda-kayitli-gozuken-tasinirlarin-fiilen-ambarlarda-bulunmamasi http://kamubis.com/decisions/SayistayFinding/89dd3914-dffa-4efe-a939-bc58028b7097/doner-sermayeden-yapilan-ek-odemelerin-genel-yonetim-giderleri-hesabi-yerine-hizmet-uretim-maliyeti-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/88bcb78b-8c00-4da0-a7f8-8f9e6aa8c161/hastanenin-kullanilmasi-icin-alinan-bilgisayar-yazilimlari-ve-lisans-alimlarinin-haklar-hesabina-kaydedilmeden-dogrudan-gider-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/4fa45e8b-e324-481c-a44e-c158393143e3/alinan-siparis-avanslari-hesabinin-niteligine-uygun-olarak-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/29f2b45f-882b-49d1-8bdc-cf55401a35ef/gelistirme-odenegi-ile-egitim-ve-ogretim-odeneginin-takibine-iliskin-bilgi-akisinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/207db186-288f-4bc7-9520-2906b3f16633/fakulte-enstitu-ve-yuksekokul-yoneticilerinden-bazilarinin-sendika-uyeliginin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f7daba70-599b-4350-950b-a9aa43397286/yapim-islerinde-insaat-sigortasina-butun-riskler-iliskin-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/5459232f-e632-4c35-aa4b-4fec752d5c48/kesin-kabul-yapilan-yapim-islerinde-teknik-heyetce-gerekli-tespit-yapilmadan-bakim-onarim-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/554922e7-d2af-489c-9f2c-4469e3b0f238/yapim-islerine-ait-nihai-projelerin-hazirlatilmamasi-ve-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0b18c1f9-1344-42da-9871-03de77183e86/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/6b495bb5-d24c-440e-ba68-708666a505cc/universitenin-doner-sermaye-isletmesindeki-sermaye-payinin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b9a04513-4d52-4e83-8c5e-b5f4b563b327/mevzuatinda-yeri-olmadigi-halde-universite-yonetim-kurulu-karari-ile-anonim-sirket-kurulmasi http://kamubis.com/decisions/SayistayFinding/d5dfe0fd-e53b-4111-8c01-17bc7517984a/universiteye-ait-olmasi-gereken-tasinmaz-gelirinin-doner-sermaye-isletmesi-hesaplarina-yatirilmasi http://kamubis.com/decisions/SayistayFinding/92dde476-8a69-4a32-8861-1fe3e398b9d1/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8da2a41a-94a4-4875-81ba-abeb97a21b2e/kiracilardan-tahsil-edilmesi-gereken-elektrik-su-ve-dogalgaz-bedeli-alacaklarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/5888f582-35a2-4518-b556-c1f6e6eaa305/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/323099c6-9cf5-4f14-bf48-5864181821bb/tasinmazlarda-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2e70e109-70e9-4179-8642-ffb4bbc95694/nakit-teminatlar-ve-emanetler-hesabinda-bekletilen-tutarlarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/08b10d31-0fa6-45db-b42a-c31891360c92/kira-gelirlerine-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/ad14c0d7-edd7-46a1-89e2-dad083a8b4e0/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/9e4c5727-e664-48a4-bf92-344ca0afd2b8/bilimsel-arastirma-projeleri-icin-yapilan-alimlarda-yeterli-duzeyde-piyasa-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/84991f52-e3e1-4d7e-a5e3-bec04d0790c8/dogrudan-temin-yoluyla-gerceklestirilen-ve-belli-sureyi-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7af6bbd0-0fd6-45b4-82b8-388971797813/bazi-avanslarin-zamaninda-mahsup-edilmemesi http://kamubis.com/decisions/SayistayFinding/7749aa7c-eab4-4dd0-82be-4662c23ee194/avrupa-birligi-destekli-projelerdeki-mal-ve-hizmet-alimlarina-iliskin-sozlesmelerde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/1f03f0b4-2ca3-45c2-ada3-eba918a10d20/kesin-kabulu-yapilmamis-yapim-isinin-mevcut-olmasi http://kamubis.com/decisions/SayistayFinding/8933a49b-a5aa-4874-aa7f-05662495663f/irtifak-hakki-tesis-edilen-bazi-tasinmazlara-iliskin-hasilat-payinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/b26e3216-b4a4-4e6c-bbee-58e67de9769c/bazi-kira-alacaklari-ile-kiraya-verilen-yerlere-ait-elektrik-ve-su-giderlerinin-takip-ve-tahsil-edilmesi-surecinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/780eba30-4812-41ab-b4cd-f2fe0023fda1/donem-ayirici-hesaplarin-kullanilmamasi-nedeniyle-uzun-vadeli-gelirlerden-alacaklar-hesabindan-tahsilat-kaynakli-cikislarin-olmasi http://kamubis.com/decisions/SayistayFinding/06ce9374-7648-4b76-b32d-646c80e17945/marka-lisansi-sozlesmesinin-strateji-daire-baskanligina-gonderilmemesi-ve-ilgili-birimlerce-sozlesmenin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7c89f293-8a9a-4ae8-bda2-ac3b85207564/universite-yonetim-kurulunun-universitenin-logosu-ve-diger-ifadelerin-kullanim-haklarinin-talep-eden-sirketlere-verilmesi-kararlarinda-hata-ve-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/38067738-d4ab-4fe0-81f2-625d1ec43d4a/pesin-tahsil-edilen-kira-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a017a5c8-b95d-4ac4-9f42-38ea3fcff630/universite-adina-kabul-edilen-patentlerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7c7b0f25-3eaa-4a72-97b0-a7c8404a6ab3/takipteki-kira-alacaklari-icin-gelirlerden-takipli-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/8a45ac96-fbc5-4c2a-b68f-626448056ef5/isletme-birimleri-tarafindan-duzenlenen-egitim-faaliyetlerine-iliskin-gelir-tahakkuk-ve-takip-surecinin-saglikli-isletilmemesi http://kamubis.com/decisions/SayistayFinding/5b216e01-7b0d-4953-98f2-1e2d7c29bf13/isletmenin-bazi-gelirlerinin-diger-cesitli-borclar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/f8a1106a-878e-4195-b632-92eb6472fa97/atik-satisi-ve-hak-devirlerinin-ihalesiz-yapilmasi http://kamubis.com/decisions/SayistayFinding/ce9764e0-aac8-4516-a420-dd181d88a1c9/bazi-tasinmazlarin-emlak-vergi-degerleriyle-kayitlarda-yer-almasi http://kamubis.com/decisions/SayistayFinding/ca743e9f-01e9-4360-adb1-fcf2eeca2a99/telif-ve-patent-haklari-gibi-maddi-olmayan-duran-varliklarin-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/cab0db04-f30e-4757-953f-15350bed260f/hurdaya-ayrilarak-satisi-yapilan-tasinirlarin-kayitlardan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/98d8d16e-aa56-47f7-b31f-f19287a89b39/usulune-uygun-olarak-yetki-devredilmeyen-personelin-idare-adina-sozlesme-imzalamasi http://kamubis.com/decisions/SayistayFinding/c47e2803-86c7-4ba8-b3c3-92aec75fdd62/gerceklestirilen-dolum-ve-etiketleme-hizmetlerine-yonelik-ucret-tarifesinin-belirlenmemesi-ve-verilen-hizmetlere-yonelik-tahsilatlarin-izlenmemesi http://kamubis.com/decisions/SayistayFinding/512a223e-5729-4637-be37-ea41b948b1ae/bilimsel-ve-teknolojik-arastirmalar-uygulama-ve-arastirma-merkezinin-is-ve-islemlerinde-hata-ve-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5fbc7961-c583-4779-9f21-3ca2bc970eca/doner-sermaye-gelirlerinden-yapilacak-ek-odemenin-mevzuatinda-yer-alan-usule-gore-dagitiminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a4418e65-1685-4a07-a1b3-5e1a24e8183d/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8a92b686-f619-46f2-88c0-c22c569311e6/yapim-isi-ihalelerinde-is-sagligi-ve-guvenligine-dair-gorevlendirmelerin-yapilmamasi-veya-gec-yapilmasi http://kamubis.com/decisions/SayistayFinding/587c6bb8-6d2f-459b-ab76-79041476f7ee/all-risk-sigorta-policelerinde-yapim-isleri-genel-sartnamesinde-belirtilen-oranlarin-uzerinde-muafiyet-ve-koasurans-oranlarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/ba5974ad-ebd7-4594-ab73-f979f9cdb3d0/kiraya-verilen-tasinmazlarin-tahakkuklarina-iliskin-kayitlarda-hatali-islemlerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/e1b57cca-af10-493d-9bff-79454fc8d290/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/56f79f6e-4723-4739-9c65-657bca1a2e76/bazi-personelin-tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasini-yaptirmamasi http://kamubis.com/decisions/SayistayFinding/725c1702-73a5-4cea-b7a3-455e9c0c7551/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9de2c3c1-80bf-4052-bfb4-274fe48c51c2/saglik-uygulama-ve-arastirma-merkezi-personeline-kanunda-yer-alan-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/64db6497-f288-46ec-b334-ea23e4fa0c65/pazarlik-usulu-ve-dogrudan-temin-ile-yapilan-alimlarda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-yuzde-onluk-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/7d6b8ed9-d280-4139-8b40-b79f852e2312/siniflandirmaya-girmeyen-diger-hizmet-alimlari-icerisinde-hesabin-niteligine-ve-isleyisine-uygun-olmayan-kayitlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7638b495-d31f-4f68-920d-4f59a7473a84/parasal-limitler-dahilindeki-hizmet-alimlarinda-10-sinirini-asan-kisim-icin-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9019a6ad-05f9-484a-8dc9-6d2fe5d7b4f6/kutuphaneye-bagislanan-kitaplarin-muhasebe-kayitlarinin-ve-degerlemelerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/81d2e865-f084-41a9-b936-1f418b58ac71/maliyet-bedeli-tespit-edilmemis-tasinmazlarin-rayiclerine-uygun-olarak-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/bea0d489-5cfd-458a-b619-bb25ff7f2bb4/satisi-yapilan-ve-imha-edilen-hurda-malzemenin-kayitlardan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/73ee566f-36f9-42c3-96eb-4cef257e9194/ozel-butceye-ait-bazi-giderlerin-doner-sermaye-isletmesi-tarafindan-yapilmasi-bu-giderler-sirasinda-yuklenilen-katma-deger-vergilerinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/a4f57bf3-a43f-46c1-b863-1f1a70135d0a/yapim-isi-ihalelerinde-insaat-sigortasi-butun-riskler-surelerinin-yapim-isleri-genel-sartnamesine-ve-sozlesme-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/f82196d6-127d-438d-8d06-031baef75086/tasinmazlarda-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/f32a178a-d87b-4f9e-bac0-42426ab3b68d/universite-mulkiyetindeki-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/e2fdba00-65df-4663-86d9-3f96e56bc079/dogrudan-temin-kapsaminda-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/62c0f72a-d4ed-4bab-b55d-407f3a2faf57/yapim-isinde-odenek-orani-yillik-odenek-tutari-ve-sure-sartlarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/beea65b8-c8a0-43e8-aa08-7b2359bf908e/temsil-agirlama-giderlerinde-odenek-ve-tasarruf-tedbirlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/92e2c9f8-f5a1-4bea-8ca2-aeaf63defea8/parasal-limitler-dahilindeki-mal-ve-hizmet-alimlarinda-10-sinirini-asan-kisim-icin-kamu-ihale-kurulundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b39f1b1b-16b0-4e74-8e4e-0a40eeaabff2/irtifak-hakki-bedellerinin-uretici-fiyat-endeksine-gore-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/f9dd757a-900e-45c0-a97a-8a3bfdff0bb3/bilimsel-arastirma-projeleri-icin-verilen-destekler-kapsaminda-mevcut-imkanlar-varken-elektronik-cihaz-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/0e2e4f67-c495-40bd-8f55-4d3645976a30/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortalarinin-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/86b5ded4-b315-4580-9d19-c175662b0317/lojmanlara-ait-elektrik-sayaclarinin-ayrilmamasi-nedeniyle-kurumun-daha-yuksek-tutarlarda-fatura-giderlerine-katlanmasi http://kamubis.com/decisions/SayistayFinding/6cef842c-23fd-4ebb-8083-7cc5250afb8e/universite-mulkiyetindeki-tasinmazlardan-tahsise-konu-olanlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/819d7725-5e2b-4ade-ac77-853cf1b32174/takipteki-alacaklarin-gelirlerden-takipli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3afb8fbe-dd23-40cc-ac2e-b961449ed6b3/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/28179eb7-581d-490a-be81-9212b76e4361/kurumsal-risklerin-ve-ic-kontrol-risklerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/456d854f-23cf-46a2-a6d9-1dcd4174135b/ekonomik-omrunu-tamamlayan-veya-kullanilamaz-hale-gelen-tasinirlarin-hurdaya-ayrilmasi-muhafazasi-ve-elden-cikarilmasinda-etkin-bir-sistemin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/24acd4ef-fa98-4993-b1ec-0564a6c142d9/teknokente-tahsis-edilen-ve-sermaye-payi-karsiliginda-kullanim-hakki-verilen-tasinmaza-ait-muhasebe-ve-tapu-kayitlarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/d7840ca5-3c0c-40aa-9c3d-31dcc3ae3e8e/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/b12f07f5-22f9-4a4b-8d8b-9ffe135853f2/dogrudan-temin-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/1d2d6479-c020-4cd4-9ec2-85c0a01538ad/pesin-tahsil-edilen-kira-gelirlerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d7355c1d-4c9f-4449-a6c2-0743fb51c276/universite-yerleskesi-icindeki-zeytinliklerden-elde-edilen-urunlerin-uretim-satis-ve-kullanim-asamalarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/a68d5313-ce85-4a76-86ee-0190875c9e7c/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/bd763159-0804-4cab-a90c-a7882ddaf948/mal-ve-hizmet-alimlarinda-10-sinirini-asan-kisim-icin-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/22d94ef8-b6ad-43d8-ad97-e6cb4c355406/dogrudan-temin-yontemiyle-yapilan-alimlarin-bazilarinin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0eeb1446-1466-47af-bc26-b9ff39e40309/bilgi-islem-daire-baskanligi-gorev-alanina-giren-hizmetin-bilgisayar-bilimleri-uygulama-ve-arastirma-merkezi-doner-sermaye-isletmesinden-hizmet-alim-sozlesmesi-ile-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/a73c4671-e866-47ef-ad02-61d3651a24bb/pesin-tahsil-edilen-kira-gelirlerinde-donem-ayirici-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/bbce6fcb-114f-4fd9-827c-e308dd4d7860/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/eded1756-2f88-4240-bbf2-338ca316c8c7/belediyeye-ait-gayrimenkulleri-etkin-ve-verimli-bir-sekilde-degerlendirerek-mumkun-olan-en-yuksek-mali-ve-sosyal-faydayi-saglamak-hedefine-ait-gostergeye-iliskin-veri-kayit-sisteminin-guvenilir-olmamasi http://kamubis.com/decisions/SayistayFinding/192a7b49-0309-4e66-93f5-141ae5dc58e4/performans-hedef-ve-gostergelerinde-meydana-gelen-sapmalarin-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/36aaf901-6008-4412-917c-ac3c85e29f33/performans-programinda-yer-alan-ve-gosterge-belirlenmeyen-bazi-hedeflerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/a74fb0c7-29e6-4da6-a3c7-69a48150f851/performans-programinda-yer-alan-bazi-gostergelerin-performans-hedefleriyle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/29c00821-2137-4d01-b975-1d56141a8706/yurtici-burs-ve-harc-iadelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/88e9eab1-ec6a-471f-b63f-c9f9cbad896e/universite-mulkiyetindeki-tasinmazlarin-deger-ve-cins-tashihlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/d6240c76-a29e-4fcf-a599-147f50664a21/yapim-isi-kapsaminda-hakedise-dahil-edilerek-alinan-tasinirlarin-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/69dc663f-d7b6-43e8-a32a-e7a1acba5872/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/75141a90-7c78-48ec-bf12-62ec567be80c/islemleri-tamamlanan-akreditiflerin-mahsup-islemlerinin-yapilmamasi-ve-yil-sonu-itibariyla-muhasebe-kayitlarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/b9ba7b6f-7642-4622-964d-dcf834a6cd98/taahhut-evraki-ve-sozlesme-tasarilarinda-on-mali-kontrol-uygulanmamasi-ve-isletmelerin-on-mali-kontrol-islemleri-yonergesinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5ef41547-fc64-4fe0-a09d-bd9429aa8f1c/devlet-ihale-kanununa-gore-imzalanan-sozlesmelerde-sureli-teminat-mektubu-alinmasi http://kamubis.com/decisions/SayistayFinding/35df6321-8a98-411d-aaeb-1622859d4a89/ihale-sureclerinde-hata-yapilmasi http://kamubis.com/decisions/SayistayFinding/e7b0eb93-563a-4ecc-aac9-92ceb3257459/yerine-getirilmesi-belli-bir-sureyi-gerektiren-dogrudan-temin-mal-ve-hizmet-islerinde-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/a35d9293-5d85-4d04-94ff-df55de000635/doner-sermaye-isletme-birimlerinin-elektrik-su-dogalgaz-giderlerinin-ozel-butceden-odenmesi http://kamubis.com/decisions/SayistayFinding/426397b0-b9c0-43af-b3bb-c8fac68f4c9b/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/6fb443e1-f784-4d52-bd9e-27dfa02f9bcd/pesin-tahsil-edilen-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a019dcf4-556d-4e0e-bff9-559b63c6a210/universiteye-tahsisli-prefabrik-yapilarin-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/cf2ad285-5b51-4fc4-bff3-1f578d69de50/yapim-isinde-teknik-sartnamede-belirtilmedigi-halde-kurum-tarafindan-malzeme-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/9bd9ee0a-0fcd-4667-9e8b-a8f9bc694124/sozlesmeli-akademik-personelden-issizlik-sigortasi-primi-kesilmesi http://kamubis.com/decisions/SayistayFinding/1b53ac93-5ecd-46d6-a991-2d9b38c1ab3f/dogrudan-temin-yoluyla-gerceklestirilen-ve-belli-sure-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4994139e-d406-44c9-8520-8a1bfc8c17d2/iktisadi-isletme-bunyesinde-faaliyet-gosteren-sosyal-tesislere-iliskin-giderlerin-ozel-butceden-odenmesi http://kamubis.com/decisions/SayistayFinding/11f8beda-6aae-4fda-b9a3-ab1e2555ad18/tasinmazlarin-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/97fd2022-c369-4c6e-82c4-ff63b8f25ebf/tasinir-kayit-islemlerinin-yurutulmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/96c71cc7-518f-4163-8bcb-163817db6ae5/universitenin-sahip-oldugu-tasitlarin-mevzuatta-belirlenen-amac-ve-sure-sinirlarina-uyulmaksizin-baska-bir-kamu-idaresine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/81edb5cb-b635-4f19-adf1-0fa765eb3dba/kanunda-sayilan-haller-disinda-dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisilerin-harcama-yetkilisi-ve-gerceklestirme-gorevlisi-olmasi http://kamubis.com/decisions/SayistayFinding/59de251e-0d2c-4291-8b63-c1eac634f1a5/bir-arada-ihale-edilmesi-gereken-islerin-parcalara-bolmek-suretiyle-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/15905b48-c99d-40eb-a8af-83d53a8e5dad/hizmet-alimi-suretiyle-tasit-edinilmesine-iliskin-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/128eb01f-ed54-49e4-a297-831ef8f5e79b/emanetler-hesabinin-hatali-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/518d2e80-171b-4258-b290-a81c24073bf0/parasal-limitler-dahilindeki-mal-ve-hizmet-alimlari-ile-yapim-islerinde-10-sinirini-asan-kisim-icin-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/5c11264f-492b-4d40-b423-c6f372bf67ac/kiraya-verilen-isyerlerinin-eksik-belge-ile-isletilmesi http://kamubis.com/decisions/SayistayFinding/d0d15969-ffde-4da4-8aa6-06e8db379eae/sozlesme-yukumluluklerini-yerine-getirmeyen-kiracilara-mevzuatinda-ve-kira-sozlesmelerinde-belirtilen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f83201a0-b3fe-4a11-8377-05e21c0116c4/universite-tasinmazlarinin-kiraya-verilmesinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e917f8b1-6776-4c2c-89a2-7434c780ed03/yuklenici-ile-alt-yukleniciler-arasinda-imzalanan-sozlesmelerden-dogan-damga-vergisinin-odenip-odenmediginin-kontrol-edilmemesi-alt-yuklenicilerin-ihale-yasaklisi-olup-olmadiginin-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/c91b714f-b1b0-4834-bbc3-18de15d9009c/all-risk-sigorta-policelerinde-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi-ve-all-risk-sigorta-policelerinin-alt-yuklenicileri-kapsamamasi http://kamubis.com/decisions/SayistayFinding/4ae012df-ae94-41db-b456-d8a637ad4974/kesin-kabulden-itibaren-yuklenici-ve-alt-yukleniciler-icin-getirilen-15-yillik-sorumluluk-mukellefiyeti-gozetilmeden-bakim-onarim-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/54c9d985-a4ad-4ccb-a0e6-baee958bc74c/anahtar-teslim-goturu-bedel-ihale-dokumanlarinda-imalat-tariflerinin-eksik-yazilmasi http://kamubis.com/decisions/SayistayFinding/90f975be-4110-48f8-8b96-34053ee3defa/uygulamali-mutfak-gida-ihtiyaclarinin-tek-firmadan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/bc7e665f-35d9-4a5a-a2ed-4a84e0316b54/tek-kaynaktan-temin-edilen-mal-ve-hizmetlere-iliskin-piyasa-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5aa215cf-058d-4276-b8c6-72dd4f1cd92a/universiteye-ait-tasinir-mallarin-kaydi-muhafazasi-ve-kullanimina-iliskin-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/c13ede49-0dac-4f1a-83dc-7efea2d6f880/devri-yapilan-ve-hurdaya-ayrilan-kitaplarin-kayitlardan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/8dd1e5cc-3a73-4aff-9ba7-244348f21f0e/universiteye-ait-tasinmazlarin-ilgili-duran-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/49fedf1b-e9be-4a9d-bbb6-df5dc1373dea/baska-universiteye-devredilen-tasinmazlarin-devir-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e239d8b7-3896-4ed0-9a8f-d249d4945147/yuklenici-ile-alt-yukleniciler-arasinda-imzalanan-sozlesmelerden-dogan-damga-vergisinin-odenip-odenmediginin-kontrol-edilmemesi-ve-alt-yuklenicilerin-ihale-yasaklisi-olup-olmadiginin-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/7517fd31-fe78-4e20-9e1f-e6930dc2a7e1/all-risk-sigorta-policelerinde-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi-ve-all-risk-sigorta-policelerinin-alt-yuklenicileri-kapsamamasi http://kamubis.com/decisions/SayistayFinding/4d69ee24-973d-43fb-b6f6-f7321798546d/yerine-getirilmesi-belli-bir-sureyi-gerektiren-dogrudan-temin-alimlarinda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/92f42706-1671-449e-9367-3e1eb2869736/tek-kaynaktan-temin-edilen-mal-ve-hizmetlere-iliskin-piyasa-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7d9fc95f-5e31-4ee7-9794-d2f7186e00b4/kullanma-ve-yararlanma-hakki-taniyan-bilgisayar-yazilimi-alimlarinin-gider-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/364853fa-f46b-4574-89bf-6d1223a37d42/doner-sermaye-isletmesindeki-gelir-getirici-birimin-giderlerinin-bir-kisminin-universite-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/a4e1832b-aeb7-4125-87e0-325ee3f77865/kurum-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-birbiriyle-tutarli-ve-tam-yapilmamasi http://kamubis.com/decisions/SayistayFinding/622ac294-7751-4c27-b741-0424f154ed4e/dava-asamasindaki-alacaklarin-supheli-alacak-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/aff4ae4b-57d5-4b56-b427-9fca4cd0c52f/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/587e4f82-f8e6-42fc-b260-a27680371ae1/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/0b808511-276a-4994-bff9-bc5afbde3f56/teknik-sartnamede-belirlenen-sartlarin-yerine-getirilmesinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/434e1855-b2d9-4557-953c-802621670c2f/parasal-limitler-dahilindeki-hizmet-alimlarinda-10-sinirini-asan-kisim-icin-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/25d9d37e-7e24-4e24-be71-0e557302848f/bilimsel-arastirma-projeleri-kapsaminda-alimi-yapilan-tasinirlarin-proje-sonunda-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5a7df15f-8cee-4bba-904a-0e370edc732c/bilimsel-arastirma-projelerinin-ongorulen-surede-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/37247bc6-71f8-4fa8-b636-14245587d8c8/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/99974117-bee6-401f-a417-045a974fb31b/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-dogruyu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/81e49b56-09fa-4cc1-9827-706c273c757c/pesin-tahsil-edilen-kira-gelirlerinde-donem-ayirici-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/65f07d41-ad49-4b56-9c5d-f28c732d11c9/satilan-mal-ve-hizmetler-karsiliginda-tahsil-edilen-tutarlarin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/6736656e-31e0-4020-8849-829c55cce16b/bazi-hedeflerin-gostergelerindeki-sapmalara-iliskin-aciklamalarin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b9b363fe-0cf1-43e2-a252-83f817a9d6a2/universite-mali-tablolarinda-takip-edilen-odenmis-sermayenin-ayni-zamanda-doner-sermaye-isletme-mudurlugu-hesaplarinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/0f464fd0-1efe-4e07-834c-0de5dee875fb/yapim-islerinde-insaat-sigortasina-butun-riskler-iliskin-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/d2328c15-d1db-4143-bcb7-51a8eb5d95e9/parcalara-bolmek-suretiyle-ve-dogrudan-teminle-yapim-isleri-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/24061962-4cb4-4e8e-b114-9507bde08213/universiteye-tahsisli-tasinmazlarin-muhasebe-kayitlari-ile-tasinmaz-icmal-cetvelinde-yer-alan-bilgilerinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/31e39ea0-deaf-4be3-8fd4-3102cf3a7b30/dogrudan-teminle-gerceklestirilen-ve-teslimi-belli-bir-sureyi-gerektiren-bakim-onarim-hizmet-alimlari-ve-yapim-islerinde-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/caee3137-77af-4023-843c-1167053da83f/universitenin-iktisadi-isletmesindeki-sermaye-payinin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/f4603bf0-37f4-4833-bb5b-5232c57608dc/universitenin-doner-sermaye-isletmesindeki-sermaye-payinin-bilancoda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/febf4366-6479-4e2c-ad12-bee897743ac6/arac-kiralama-ihalesinde-mevzuata-aykiri-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/3e6b75e9-bdf0-4483-8d22-f1e512134c8b/mal-alim-ihalesinde-is-artisinin-mevzuata-aykiri-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/effe7fe2-6218-444d-9ba6-05494b8a7ce4/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/0be5e94e-723b-4dbd-b519-6efd6dc1b595/personelden-alacaklara-iliskin-tahakkuk-islemlerinin-muhasebe-birimine-zamaninda-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/503baeda-1d30-4c1d-aff6-3aaaffbd5acb/bazi-personelin-tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasini-yaptirmamasi http://kamubis.com/decisions/SayistayFinding/6fd12f40-db4c-4053-b767-d3b635692ad1/supheli-ticari-alacaklar-hesabinin-kullanilmamasi-ve-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ca6691e6-0f61-470b-abe8-ac5883e7db23/kidem-tazminati-karsilik-hesaplarinda-kayitli-tutarlarin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/1ae155d1-8a82-47d4-bc6e-b9c8544243a7/doner-sermaye-tarafindan-kullanilan-yerlere-ait-giderlerin-universite-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/32909881-999b-4d6e-a162-24873a08818e/universiteye-ait-bazi-tasinmazlarin-ihale-yapilmadan-ve-kira-bedeli-tespit-edilmeden-sosyal-tesis-isletmesine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/1078d460-f042-4834-a69b-4a11519b69c7/kesin-kabul-yapilan-yapim-islerinde-teknik-heyetce-gerekli-tespit-yapilmadan-bakim-onarim-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/a6feaf5a-3219-43e3-9d27-35e93cb5d76d/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/65cb4123-429f-469e-aca4-a018ee1c07fe/yeralti-ve-yerustu-duzenleri-hesabina-eksik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/302cc1a8-bf57-4cfb-a787-eef66b95a4dc/tasinmazlara-ait-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/f5cc7cff-2b9a-4200-818e-70f0a0519a7e/pesin-tahsil-edilen-kira-gelirleri-icin-donem-ayirici-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b045c79d-193e-45cf-9572-338ffba9c9b7/sosyal-guvenlik-kurumuna-olan-yapilandirilmis-borclara-iliskin-odemelerin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e6ee399c-7ba7-4347-a133-01cf620976f2/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/84cf5831-a5ec-4d81-b8ec-4133d15c95f3/performans-programi-hazirlama-rehberinde-belirtilen-faaliyet-maliyetleri-tablosunun-performans-programinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/34d6ba2d-dca1-4bf6-baec-d57f45b1a8a3/tasinmaz-kiralamalarinda-mevzuata-aykiri-olarak-kira-suresinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/2a14009d-7767-498c-bf8d-a9c59c379215/demirbas-hesabinda-takip-edilmesi-gereken-tasinirlarin-ilk-madde-ve-malzeme-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/f2139ba2-7a55-4642-9897-da4b67180219/tasinmazlarin-envanter-ve-muhasebe-kayitlarinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e27abada-3c47-44cf-aebc-dd70fdf36969/tahsis-edilen-ve-tahsis-alinan-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/87f63768-be02-4c09-887a-adca8044f23e/elden-cikarilacak-stoklar-ve-maddi-duran-varliklarin-100-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/bcc6e9fc-348a-49db-b834-8054903aa2d4/belediyenin-sirketindeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/84ab0b0d-7d45-486c-8de8-1e8e96f15c10/is-yeri-ve-diger-sekillerde-kullanilan-binalara-ait-cevre-temizlik-vergisinde-mukerrer-tahakkuk-kayitlarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/758801ef-750e-4616-b7a7-76fb9c5846b0/sapmalara-iliskin-aciklamalardan-bazilarinin-ikna-edici-bulunmamasi http://kamubis.com/decisions/SayistayFinding/4b41d327-f798-456d-8406-7c7052b7f73a/performans-hedefinin-stratejik-hedefle-ilgili-bulunmamasi http://kamubis.com/decisions/SayistayFinding/c2f07e1c-965d-4d99-b4ec-8be2fb6e2d80/bazi-performans-hedefleri-ile-gostergelerin-aciklamalarina-yer-verilmemis-olusu http://kamubis.com/decisions/SayistayFinding/b2ca42e4-11a9-4526-b346-32b4e6b595d3/bazi-performans-gostergelerinin-hedeflerle-ilgili-bulunmayisi http://kamubis.com/decisions/SayistayFinding/93d4b63f-b204-48a0-b606-1646d5972549/bazi-faaliyetlerin-gostergeler-ile-ayni-bir-faaliyetin-ise-uygulanamaz-olusu http://kamubis.com/decisions/SayistayFinding/385a358a-9a2e-4d32-84e2-95bb1c6363a7/gostergelerin-tumunun-iyi-tanimlanmamis-olmasi-ayrica-stratejik-planin-eylem-planinin-da-bulunmayisi http://kamubis.com/decisions/SayistayFinding/70a412da-cfa9-41b1-8715-28033b5c9e60/bazi-hedeflerin-amaclarla-ayni-olmasi http://kamubis.com/decisions/SayistayFinding/e85db4b3-9d66-4fe7-8a49-db5d4509f3e1/bazi-hedeflerin-amaclarla-ilgili-bulunmayisi http://kamubis.com/decisions/SayistayFinding/c83a673d-9a0f-4176-8a76-6d9ccc157b79/mersin-su-ve-kanalizasyon-idaresinden-cevre-temizlik-vergisi-paylarinin-bir-kisminin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/38fe1be6-a5fb-486e-8f99-a1e9264f2ca5/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e29ae475-1479-4e69-8b27-0c7e87c9342f/merkezi-idare-vergi-gelirlerinden-alinan-paylarin-tahakkuk-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b2f46cac-e962-4508-915f-b6113932ceb3/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-tutarlari-ile-muhasebe-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/9226f3fe-ceb4-4cbc-acdf-a584cd0e192c/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e6e67ce8-603e-4fef-8d5b-d8a04800244e/iller-bankasi-ortaklik-payinin-muhasebe-kayitlarinda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/db31a3cb-af7a-4701-a20a-36a50ae77663/performans-sonuclarinin-gostergeler-yerine-faaliyetler-araciligiyla-olculmesi http://kamubis.com/decisions/SayistayFinding/d4b54f67-ae9d-416a-8a6f-8f9e5bc06106/performans-sonuclari-tablosunda-performans-hedef-ve-gostergelerinde-meydana-gelen-sapmalara-iliskin-nedenlere-yer-verilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/9694b6d7-fa85-42cf-9e4d-8c4ac07ba2c2/faaliyet-raporunun-sunum-kriterlerini-tam-olarak-karsilamamasi http://kamubis.com/decisions/SayistayFinding/b412f7d5-14c5-4c9b-ade1-5010b53fc09f/stratejik-planda-yer-alan-hedefin-amacla-ilgililik-baginin-olmamasi http://kamubis.com/decisions/SayistayFinding/a5986e3d-42ab-495e-9bc2-ce6d75e24234/faaliyet-raporunun-dogrulanabilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/600a2fde-4f3d-4888-8417-8da2ae5bd0be/faaliyet-raporunda-yer-alan-gostergelerin-bazilarinin-tutarlilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/ebb1fc8b-8873-439b-949a-62e551e22ba8/faaliyet-raporunun-amac-ve-hedeflerin-hangi-seviyede-basarildigi-konusunda-tam-bilgi-saglamamasi http://kamubis.com/decisions/SayistayFinding/93651f65-a4e5-4e2b-83a5-e92bd862ba69/stratejik-planda-stratejilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/8a24f5e7-4568-4545-8988-b25ec067dc4d/stratejik-planda-olculemeyen-nitelikteki-hedefler-icin-gosterge-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/10143694-c6f6-42d9-92dd-32bc23b9bda7/stratejik-planda-performans-gostergelerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/9e77b7f1-7dc4-4517-bcd2-f85723135df5/stratejik-planda-maliyetlendirme-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/0bd63bc8-49b0-4fe9-8987-360be4b41998/stratejik-planda-izleme-ve-degerlendirme-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/b5086ae1-6bb5-4f5f-b246-b0d349420ac1/stratejik-hedeflerin-zaman-cercevesinin-belirli-olmamasi http://kamubis.com/decisions/SayistayFinding/aede98f6-4b9e-4af1-a7ba-30a76f405f13/satisi-yapilan-tasinmazlarin-kayitli-degeri-degil-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/f7d0d744-8708-4078-9057-8f5e9ece994e/banka-hesaplari-arasindaki-aktarmalarda-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2e683dce-d9dd-488a-8dd8-dbdf99b984ad/idarenin-sahibi-oldugu-otogar-isletmesinin-vergi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/c435276b-a46a-452d-b0bb-58cff15872c1/tasinir-islem-fislerinin-ve-tasinir-teslim-belgelerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/5813dc7f-49f1-4d59-a8ef-c785840d6835/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-kontrolunun-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/f0968577-12ee-4de8-8322-6dd42eb0f655/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0e3b39fb-0546-45d6-8c74-3a4fdf05fd4d/idareye-ait-tasinmazlarin-ihale-yapilmadan-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/0bfee1b8-5e55-4275-9de5-32720dcc9cae/maden-payinin-kontrolunun-saglanamamasi http://kamubis.com/decisions/SayistayFinding/1f717531-d776-48a4-bf33-d23327f23285/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/220dd1dd-ca98-4c10-8784-92c0833b23ee/sosyal-denge-sozlesmesi-gecerlilik-tarihinin-mevzuata-aykiri-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/8fa9a642-59c2-4679-bbe4-0f2dc98dfb36/sehir-ici-ulasim-otomasyon-hizmetleri-ihalesi-kapsaminda-yuklenicinin-sorumluluklarini-yerine-getirmemesine-ragmen-herhangi-bir-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/3b1a2134-274c-4c06-befa-b579e3dc291b/ilan-reklam-vergisi-tarifesinin-mevzuata-aykiri-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6349ab01-23de-4e1d-8fb2-d56737d3da84/devlet-ihale-kanunu-kapsamindaki-ihalelerde-kesin-teminat-bedelinin-eksik-alinmasi http://kamubis.com/decisions/SayistayFinding/0ca0e368-7e08-4f48-9b68-1392fce8e030/bazi-gelir-kalemlerinde-tahakkuk-tahsilat-oranin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/53965b20-e62a-48a8-9154-7c2d55c1bc55/yabanci-para-cinsinden-borclarin-yanlis-hesapta-takip-edilmesi-ve-kur-degerlemelerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2034ba3f-f955-4377-912d-e58a423fb11a/maddi-duran-varliklar-amortisman-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/847ac9e4-31dd-4e95-aef3-2acc484c632e/kiraya-verilen-tasinmazlarin-muhasebede-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ebf943ba-a925-4849-b41c-09d25aa3708b/fonlar-veya-diger-kamu-idareleri-adina-yapilan-tahsilat-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f39036aa-adfb-4347-8c9a-6f50ac693ad9/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinin-birbirine-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/36ccb65d-9024-4f63-b6fe-44a271fee5b0/tasinmazlarin-deger-tespitlerinin-ilgili-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4123e23f-44a1-496c-937b-79764106b556/hizmet-alimlarina-yonelik-hakedislerden-kesilen-asgari-ucret-desteklerinin-genel-butceye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e9909103-7041-4e81-93d0-eb7a22dc8c8b/yapilmakta-olan-yatirimlar-hesabindan-gerekli-cikis-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3344c8ab-0169-41b7-a9f2-1df07c9c2171/tasinmaz-envanteri-ile-muhasebe-kayitlarinin-tutmamasi http://kamubis.com/decisions/SayistayFinding/1ea63672-7eb3-4b20-a197-1d8c8e706eb3/tahsisli-tasinmazlarin-muhasebede-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/825d9b6b-5b97-4e90-ad97-62ea373aeaa9/performans-programinda-yer-alan-bazi-performans-gostergelerinin-performans-hedefleriyle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/a8e6efc8-4c67-4ebf-8c19-e59c760a161b/yevmiye-madde-numaralarinin-duzenli-ve-muteselsil-olmamasi http://kamubis.com/decisions/SayistayFinding/79a85c8c-2f31-47fd-b4f2-c61629e00ed2/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/20d2842d-b49d-4828-8d4d-4a80f20dd698/butce-emanetleri-hesabindaki-kayitli-tutarlarin-mevzuatta-belirlenen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/8e94e780-cdbb-45a3-8c93-b9e56d57e6c3/kamulastirma-islemlerinin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e7c62771-4603-47c0-9b4e-1a1b590eefc0/otopark-yonetmeligi-uyarinca-tahsil-edilen-otopark-gelirlerinin-buyuksehir-belediyesine-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ecbb0067-bdac-4a68-93de-a30f5fb13dc0/konut-insaatlari-icin-alinan-bina-insaat-harcinin-matrahinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/8b21974d-f33c-414c-897a-d2357e1ddef0/isyeri-acma-izni-olmadan-faaliyette-bulunan-isletmelere-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/280fe788-f6d4-4d43-825f-055615b44798/buyuksehir-belediyesi-tarafindan-parkmetre-yerlerinden-elde-edilen-gelirlerden-kuruma-aktarilmasi-gereken-paylarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e88526de-040b-4bce-84a0-46070476fc77/5393-sayili-belediye-kanunu-hukumlerine-gore-borclanma-sinirinin-asilmasi-ve-borclanma-icin-icisleri-bakanligindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/182b2f3d-4d97-4b10-bdca-1096bf60f0b9/vadesinde-ilgili-vergi-dairesine-yatirilmayan-damga-vergisi-tutarlarinin-vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumlulukler-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e106eb88-87cc-468f-8481-c3170a7450a3/elektrik-ve-dogalgaz-abonelikleri-icin-odenen-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6c1627fa-6b51-4ba3-8a87-edec529caaa9/elektrik-ve-havagazi-tuketim-vergisi-ile-haberlesme-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/10f5a29e-6a8f-4050-bcaa-b2f0c005ab25/belediyeye-ait-sirkete-kredi-kullanabilmesi-icin-kefil-olunmasi http://kamubis.com/decisions/SayistayFinding/b406fbca-3d95-49d0-ad20-28107d0c0ca2/kamu-ihale-kurumundan-uygun-gorus-alinmaksizin-mal-alimlarina-iliskin-yasal-limitlerin-asilmasi http://kamubis.com/decisions/SayistayFinding/a61a8bc4-6f93-402b-87c7-3f6746fee820/kalkinma-ajansi-paylarinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6663ab77-9d3b-4670-bd16-b4958ce7c39e/satin-alinan-park-oyun-gruplari-ve-spor-aletlerinin-yeralti-ve-yerustu-duzenleri-hesabinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/f7bd9ac6-598f-459b-a43e-1cc5d9e17aea/faaliyet-alacaklarina-iliskin-tahakkuk-kayitlarinin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/23dc9e25-65ed-42cf-a1ad-94fb9d501edf/performans-hedef-ve-gostergelerinde-meydana-gelen-sapmalarin-nedenlerine-faaliyet-raporunda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/35b537f1-06f7-4146-867f-de7e3929a8b8/performans-hedeflerine-iliskin-faaliyetlerin-butce-ile-iliskilendirilmemesi http://kamubis.com/decisions/SayistayFinding/09db8595-de4a-4dad-b4e8-2f2054ba54d3/performans-hedeflerinden-1-tanesinin-cikti-ve-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/6c88726e-bf42-40ba-8672-c94ad351f582/stratejik-planda-yer-alan-5-tane-hedefin-amaclarla-1-tane-gostergenin-hedefle-ilgili-olmamasi-ve-5-tane-hedefin-kurumun-mevzuatta-yapmasi-zorunlu-olarak-verilen-gorevi-olmasi http://kamubis.com/decisions/SayistayFinding/0c1e02ba-640b-45d0-b36c-996af02ea2ed/stratejik-planda-yer-alan-gostergelerden-5-tanesinin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/4097a729-e0b0-458c-8558-11f5b610d155/stratejik-planda-bir-onceki-donem-stratejik-planina-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/46c793dd-9e8e-4a65-a8fa-99156171fdb4/stratejik-planda-tum-amac-ve-hedefleri-iceren-bes-yillik-tahmini-maliyet-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/826594df-195c-42e9-9693-f78308725ff3/verilen-cekler-ve-gonderme-emirleri-hesabinin-ay-sonlarinda-toplam-tutar-uzerinden-kapatilmasi http://kamubis.com/decisions/SayistayFinding/ab2026fc-9291-46d2-a3dc-71706a3142ea/ic-kontrol-sisteminin-etkin-calismamasi http://kamubis.com/decisions/SayistayFinding/8419dfe1-cf41-43ac-8881-6fa96f08184d/kurum-mevduatlarinin-kamu-haznedarligi-genel-tebligi-uyarinca-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/0f2bf466-8606-4764-8d4e-79fd53413cd3/belediyeden-isyeri-acma-ve-calisma-ruhsati-almis-isyerlerinden-ilan-ve-reklam-vergisi-beyannamesi-vermeyenlerin-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/52707638-aa49-4412-81ab-0f066ef076b0/asansor-muayene-kurulusundan-periyodik-kontrol-ucreti-payinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5cb42676-caa9-47d6-9bf9-2cecd0e8b5cd/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinden-alinmasi-gereken-payin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/867cd634-cd9b-4728-89bb-695b73afcfa1/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c745d72d-6156-4ad7-9219-2f7bd106e3db/tahakkuk-ve-tahsilati-yapilmayan-eglence-vergilerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6450db5e-774f-4255-a100-4934f55122f4/surekli-isciler-icin-ayrilan-kidem-tazminati-tutarlarinin-muhasebe-kayitlarinda-hatali-gorunmesi http://kamubis.com/decisions/SayistayFinding/36fd3a31-91c5-4d41-a84a-66f89e14faa3/altyapi-kazi-izni-harcinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/53c20e46-e786-40c9-89fe-59a8cd836644/ilan-ve-reklam-vergisi-alinan-bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/8c229862-ded3-4233-84f2-93a7c9307105/kalkinma-ajansina-ve-tarihi-kentler-birligine-odenmesi-gereken-paylarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/57f7f2f3-52a4-4379-b38c-90f777dbd807/iller-bankasindan-alinan-kredilere-iliskin-borclarin-mali-tablolarda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/7724c737-0912-41ec-9551-43590cb21eda/mali-kuruluslara-yatirilan-sermayeler-hesabinin-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/c23cb453-0b47-43bb-820a-961f2865868e/stratejik-planda-performans-gostergelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/29399c7a-f89c-4197-bd52-861a0fbe2110/bilgisayar-yazilim-programlari-ile-telif-haklarinin-giderler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b185abf6-11ba-4832-90cd-3a43d9bec080/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-sosyal-guvenlik-primi-borclarinin-daha-sonraki-donemlerde-odenecek-kisimlari-mali-tablolarda-kamuya-olan-ertelenmis-veya-taksitlendirilmis-borclar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4781b4c2-8956-4663-bd37-fb47b4ef179f/yapim-islerinin-yapilmakta-olan-yatirimlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d5cf3a5d-8ca9-48d5-9dd4-1876b46189fb/sakarya-su-ve-kanalizasyon-idaresi-tarafindan-serdivan-belediyesine-aktarilmayan-cevre-ve-temizlik-vergisi-paylarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e6f9384e-32f5-4e62-9227-a047a9ede02c/kurum-tarafindan-odenen-katma-deger-vergilerinin-tamaminin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/7139186e-446f-4ba1-928d-10c206dee094/amortisman-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/762bb993-29d6-41da-836c-848ac6bfaeca/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b17d4c87-1ce9-4cba-b44c-1a6a5fdc1dc2/tasinmaz-kayitlarinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-cercevesinde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f6e17374-fded-4072-bd8f-fcc02e6bb3b1/belediyenin-tasinir-mal-yonetiminde-mevzuata-gore-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/9df5466b-4870-4bd8-b6ca-0147afda6fea/mali-tablolarda-yer-alan-gelir-kayitlarinin-gelir-servisindeki-kayitlardan-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/090f9448-1478-4f17-8c23-e4d4173199c1/bazi-banka-hesaplarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/eeb5def1-6a24-47c8-95e7-2bcbfeba73da/faaliyet-sonuclarinin-olculmesine-iliskin-veri-kayit-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0f691f42-94d3-4bc2-99d4-e5fca39d7d9d/performans-hedeflerine-ulasilamama-nedenlerinin-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/1d1fb023-97ce-4448-8c6c-59b653e242c2/performans-programinda-yer-alan-bazi-performans-gostergelerinin-ilgililik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/078bae67-1f86-4907-b39b-ee305407a70e/performans-programinda-yer-alan-bazi-hedeflerin-girdi-faaliyet-odakli-olmasi http://kamubis.com/decisions/SayistayFinding/d58956fd-ef01-445f-bfd9-a899f25d53d9/stratejik-planda-yer-alan-bazi-hedeflerin-ilgililik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/2c0d935d-0a90-4296-8f16-0cfade842eb9/gecici-kabulu-yapilan-yapim-islerinin-ilgili-varlik-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/9812f011-a44a-40c2-a150-28936e2c7886/stratejik-planda-yer-alan-hedeflerin-olculebilirlik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/1fb20f2b-0027-47ac-a942-f9de4e26499c/stratejik-planda-maliyet-tablosuna-ve-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/870df9bc-0560-4948-a891-f0129bc05865/stratejik-planda-izleme-ve-degerlendirme-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/6aa6eccc-5bec-44dc-8741-02a2bf8cb75e/stratejik-hedeflerin-zaman-cercevesi-belli-olma-ozelligini-tasimamasi http://kamubis.com/decisions/SayistayFinding/1b06d59e-23de-4eed-a460-13898fe7897d/mevzuata-aykiri-olarak-4734-sayili-kamu-ihale-kanununun-3a-maddesine-gore-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/9cea5158-bb6b-4e0b-abdc-5625ba767493/yevmiye-kayitlarinda-bos-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/673f1368-0579-490e-acfb-3b345af38a99/hizmet-alim-ihalelerine-iliskin-sozlesmelerde-gecikme-cezasinin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/7f7a1e98-8541-411e-97a9-bb1acf55820f/yevmiye-kayitlarinda-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/cfe844d0-2e53-4141-ad9d-023cb5ee1ce9/meclis-uyelerinin-mevzuata-aykiri-olarak-belediye-sirketlerinde-yonetim-kurulu-uyesi-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/b063c6e3-7ca4-4420-b889-a23bde8813ab/mevduat-hesaplarindan-elde-edilen-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f44f6803-441e-47f5-b6f8-76ff181ccc7f/mevduat-hesaplarindan-elde-edilen-faiz-gelirlerinin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2a233e50-2786-4ac0-9139-900a140b5fe2/belediyenin-sirketlerdeki-sermaye-tutari-ile-241-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/bb6d7dbb-fec2-4c14-aa76-5304b88e98b3/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4223ca8d-1172-4a23-89aa-2f1965eac149/kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b54b2d68-5949-4790-90b6-a8f3b83fc4d9/faaliyet-raporunda-yonetmelige-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1f13cd25-5ccb-4e1e-b40d-4cb3a047a5ad/performans-programinda-bulunan-tablolarin-rehbere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/c3007993-7bec-4b90-8257-fe72debc54bf/stratejik-planda-stratejilerin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/53556e8f-0148-4319-8f80-fce6158cbbd6/stratejik-planda-c-faaliyet-alanlari-ile-urun-ve-hizmetlerin-belirlenmesi-bolumunun-bulunmamasi http://kamubis.com/decisions/SayistayFinding/894ab79b-b373-4504-9073-4c93f5ba9ca3/daimi-iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0838cced-b09d-4625-99d1-ad00e1f55a41/kurumun-ic-kontrol-sisteminin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/5698b198-e629-424b-adcb-89d538cd8b4a/tasinir-mal-yonetmeligi-geregi-yapilmasi-gereken-bazi-islemlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/e5f4d8d8-9330-40a9-aeb9-f28d94c7ad60/su-kayiplari-tebliginde-bahsedilen-bazi-islerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/98654daa-2398-4610-93de-662387da4df0/fiilen-calisan-butun-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/733a9a4d-48a4-4069-9f3b-e91d850cd9fa/2886-sayili-devlet-ihale-kanununa-gore-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-alinmak-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/bece935f-6875-4552-b75a-f5f26c623737/idarenin-kamu-kurumlarina-tahsis-ettigi-tasinmazlar-ile-kamu-kurumlarinin-idareye-tahsis-ettigi-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/43662ed1-12d5-403b-a779-5ee08ac65abd/kurum-mulkiyetindeki-tasinmaz-mallarin-fiili-envanterinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/0b33780b-e6d5-4bef-bf4a-284cdf3e12ea/gecerlilikikna-edicilik-ve-tutarlilik-kriterlerinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/e0492ba0-93b5-480b-876c-e6ac1647c701/faaliyet-raporunda-butce-hedef-ve-gerceklesmelerinde-meydana-gelen-sapmalarin-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/0bcdbc43-e9bd-4c89-a7f4-4fd320c84657/performans-programinda-idare-performans-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/08bd5903-6f96-4d44-b419-687917df2bd8/kuruma-ait-tasinmazlarin-5393-sayili-belediye-kanununa-aykiri-olarak-dernek-muhtarlik-ve-odalara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/3751d1bc-b452-4d31-a8cc-13fdd4b5c1e4/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/10b88c7f-0563-4014-b41c-42dd54769971/performans-programinda-faaliyet-maliyetleri-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/a6fad78f-7237-47ac-afe6-670ff3bd126c/performans-hedefi-tablosunun-rehbere-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f72e2430-f2b5-4cc1-88f0-9f826f9c93cc/performans-programinda-performans-gostergelerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/0e43a9be-6080-463a-b156-a6924ca452ad/performans-hedeflerinin-ilgili-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/c228b3e9-247a-4415-a205-dad93c9936b8/stratejik-planin-paydas-analizi-bolumunde-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4d0bd967-b655-4a57-8dea-15cbb790e007/durum-analizinde-faaliyet-alanlari-ile-urun-ve-hizmetlerin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/ff64669b-fa24-45ee-a603-2b9bc7951bc8/stratejik-planda-stratejilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/0808b620-e90f-4c7e-8956-c87e719b75a4/otopark-gelirlerinin-otopark-yonetmeligi-hukumlerine-uygun-olarak-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/7727642b-7bca-40f9-b104-a9dd37a43ebf/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/774ccc97-0911-42f9-b737-858a65a551f8/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2e644263-67c2-4edc-828f-278c8d43770e/dogrudan-temin-ile-yapilan-mal-alimlarinin-10-sinirini-asmasina-ragmen-kamu-ihale-kurumunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/3bc3100b-82f3-4523-9626-0d1c6706f1ad/on-mali-kontrol-surecinin-islememesi http://kamubis.com/decisions/SayistayFinding/81949fa2-5b8c-4f29-851f-8eceff1b47ff/yevmiye-defterinde-kullanilmayan-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/41c4265d-490b-45a9-a362-80b1940ee7ef/775-sayili-gecekondu-kanunu-kapsaminda-elde-edilen-gelirlerin-izlendigi-hesaplardan-belediyenin-genel-hesaplarina-para-aktarilmasi-ve-fon-hesabindaki-tutarlarin-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/d7c660f7-ab6c-4715-b1b7-09f1e88aa68c/otopark-gelirlerinin-otopark-yonetmeliginde-belirtilen-amaclar-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a920f6f2-746a-4dd5-9b88-123c3800474c/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerleri-ile-ilgili-olarak-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/4ab31bac-c307-45a4-ae2c-a0d5bb95338e/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/f147ab82-6003-43c1-a3ca-fc0b1fa30a59/gelirlerden-takipli-alacaklar-hesabinda-kayitli-yol-harcamalarina-katilma-payinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b2e1a649-c096-4352-a995-36b5646f2332/su-tesisleri-harcamalarina-katilma-payina-iliskin-tahakkuk-ve-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/76e63ab7-777a-4bae-a848-f253ab4d96d5/idarenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/ed9ff08a-5efa-4897-8097-4d66bff184d4/idarenin-bazi-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/0fb6ecce-94f6-4e9b-859f-b1673316e378/dogalgaz-dagitim-sirketindeki-ortaklik-payinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/864dacc6-d1e3-45c3-a661-066559097f35/ilbank-a.s-ye-olan-ortaklik-payinin-mali-kuruluslara-yatirilan-sermayeler-hesabinda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/3390d8ba-b51a-4358-b390-0c75a00852df/haklar-hesabi-ile-birikmis-amortismanlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/33718639-94e7-4485-a237-d1a7734d62bf/yol-yapim-bakim-ve-onarim-isleri-kapsaminda-yapilan-harcamalarin-yeralti-ve-yerustu-duzenler-hesabina-kaydedilmesi-gerekirken-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/6adecb6b-a6ea-47d5-9c2a-9afc4b28b342/indirilecek-katma-deger-vergisi-hesabina-yapilan-hatali-kayitlar-nedeniyle-2018-yili-mali-tablolarinda-yer-alan-devreden-katma-deger-vergisi-hesabi-tutarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/42f5ae50-4744-46b1-86e3-293792cfb531/stratejik-planda-yer-alan-bazi-hedeflerin-performans-gostergelerinin-iyi-tanimlanmamasi http://kamubis.com/decisions/SayistayFinding/0d1d4341-3640-4a40-a313-38410cc2143e/stratejik-planda-yer-alan-bazi-hedeflerin-amacla-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/66f07127-8cc1-4073-9288-23028b24eb65/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/44b64e86-b4b7-4086-9722-38f39a395e11/onceki-yillarda-kamu-kurumlarina-tahsis-edilen-tasinmazlarin-amortisman-kaydinin-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/84baefbd-6045-476e-aa02-1989604334bc/kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ed1dba80-47d9-4bbe-9ae8-d7b29611ba9a/tasinmaz-degerlerinin-guncellenmemesi-ve-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/85853e84-cb9e-4101-9d42-2a282815896d/tapuda-kayitli-olan-bir-kisim-tasinmazlarin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/68e339df-d3bc-4311-ae36-6e83a0cdd35f/belediyede-gorevli-personel-icin-yaptirilan-ozel-saglik-sigortasi-police-bedellerinin-sirket-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/dec08494-761b-4d5a-b2ff-1a8d711d35e3/sisli-belediyesinden-olan-alacaklarin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/bd6f21af-17a9-40b2-a5d4-e28eb8b56394/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/858c7f97-63b4-4c8b-b957-408a84f046b7/kurumun-bazi-tasinmazlarinin-mali-tablolarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/708b1bdd-0b69-4d39-979d-f863069556a6/kurum-tasinmazlarinin-degerleme-ile-cins-tashih-degisikliklerinin-yapilmamasi-ve-tasinmazlarin-tapu-degeri-ile-muhasebe-sisteminde-kayitli-degerin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/5f9dab08-1a65-41b7-a5cd-df7ec54485be/ic-kontrol-sistemlerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/29ba038f-69a2-44bc-9b64-4d1e99ef2a8b/trafik-para-cezalarinin-sirket-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/86a0d0b3-3f89-4476-b464-b57fa8b95b0c/tasit-kiralama-ihalesi-kapsami-disinda-belediyenin-kullanimina-verilen-kiralik-aracin-km-limitinin-asilmasi-sebebiyle-ilave-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/aec5990c-d798-4660-bc5e-615e4368f819/sirketin-faaliyetleriyle-ilgisi-bulunmayan-tasit-kiralamalarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/1d73b169-9cf6-43e6-9921-22d09a084439/belediye-kresine-ait-kira-bedellerinin-sirket-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/4fc44d07-e7cb-4ea2-81af-79be52a9992e/ic-kontrol-sistemine-iliskin-mevzuat-gereklerinin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/35c4f4f4-3fa6-4b60-ad7c-04f31688b5a1/4734-sayili-kanun-kapsaminda-yapilmasi-gereken-satin-almalarin-bu-kanun-hukumleri-cercevesinde-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/06333187-ee7c-4385-bbf4-3baae11d8cfb/isletilen-bistro-icin-satin-alinan-malzemenin-diger-stoklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/d4552602-c691-4d2c-8be1-d71f03b86d6b/gelir-tahakkuklari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a8f7ce08-96d6-4374-8f05-ad10a55b1e5b/ticari-mallar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9aa9b67e-82fa-40bb-a51e-7a7e2a890a33/faaliyet-raporunda-performans-hedef-ve-gostergelerinde-meydana-gelen-sapmalarin-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/1f111772-8a05-4c8e-a5c6-6badc7714c48/performans-programinda-yer-alan-bazi-performans-hedeflerinin-stratejik-hedeflerle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/3807a487-d3a8-4a15-99a9-0124479bbd7e/performans-programinda-yer-alan-bazi-performans-gostergelerinin-performans-hedefleriyle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/30de12d0-b98b-4941-93f0-cf64eb6ce186/performans-programinda-yer-alan-bazi-performans-gostergelerinin-iyi-tanimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/e2c1e013-ed44-4270-b026-cb94ee519ce6/performans-programinda-yer-alan-bazi-hedeflerin-faaliyetgirdi-odakli-olmasi http://kamubis.com/decisions/SayistayFinding/01618c7c-5f4e-4acb-b6c1-e1bdcdf72633/stratejik-planda-bir-onceki-stratejik-plana-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/4676f1c2-ef90-4a41-9aec-a88cbcf052b3/320-butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/6ebeea35-8fb7-424b-b2a4-06b51017a4da/arac-kiralamalarinda-ilgili-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/697f3921-6f87-49f0-b1c2-ea5940a4176a/belediyeye-ait-tasinmazlarin-mevzuatta-ongorulmedigi-halde-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/44f4cda2-b775-4c48-9b8f-af980f54aa5e/asansor-periyodik-kontrol-yonetmeligindeki-usule-aykiri-periyodik-kontrol-ucreti-belirlenmesi http://kamubis.com/decisions/SayistayFinding/806562c0-a40c-4ec9-811a-6fb5fb36f68e/gecekondu-fonu-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/5a908155-9539-471c-b9d8-c34254865938/sozlesmeli-personel-calistirilmasina-iliskin-esaslarda-duzenlenen-asgari-nitelikleri-tasimayan-personel-calistirilmasi http://kamubis.com/decisions/SayistayFinding/a417c502-1e6f-4e9a-b507-8e8c67119b7f/taahhut-hesaplarina-eksik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/c02c0c49-4a49-4c14-8fb5-51a5de4322b6/kiralanan-tasinmazlara-yapilan-kira-odemelerine-iliskin-is-ve-islemlerin-mevzuata-aykiri-sekilde-muhasebe-kayitlarina-alinmasi http://kamubis.com/decisions/SayistayFinding/d29ccc6a-a93d-4263-8d0f-1091cb79b643/banka-hesaplari-arasindaki-aktarmalarda-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/91124b14-5cfa-4398-bedb-a3d5e46863ea/kiraya-verilen-tasinmazlarin-kiraya-verilen-duran-varliklar-hesabi-ve-diger-nazim-hesaplar-karsiligi-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/45aae8eb-3153-4b9d-83b6-f76dbe4a17c6/kesin-ve-ek-kesin-teminatlarin-iadesi-ve-saklanmasi-ile-ilgili-olarak-mevzuata-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/9a2b3883-7e68-4903-bbf4-e0a38fb51d76/15-aralik-2017-14-ocak-2018-donemine-ait-isci-ucretlerinin-2017-yilinin-aralik-ayina-ait-kisminin-2018-yilinin-ocak-ayinda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e120c022-a849-436b-ae9e-341dd9cfd6b6/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ae11ca79-de0a-45ea-9ca1-b99ead91da0d/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6ce5fcf1-8ed6-41c4-bfa5-ba74347ab4c9/bir-yildan-uzun-vadeli-olarak-alinan-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/38f1382c-f82f-43b4-bb77-90aa3a729781/kurum-tasinirlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-maddi-duran-varlik-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/8cf631aa-6a47-4759-b2a3-babb4f280876/sosyal-guvenlik-kurumu-ek-karsilik-primlerinin-tahakkuk-kaydinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ac7b93cc-21bb-435d-bd70-fc5be5b91ea2/kidem-tazminati-karsiliklariyla-ilgili-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c25710b3-b48c-416e-b611-e1977e0f7d5c/yapilmakta-olan-yatirimlar-hesabinda-gecici-kabulu-yapilmasina-ragmen-ilgili-varlik-hesaplarina-aktarilmasi-gereken-giderlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/24ec6559-0e36-4ca1-b76e-e89e0a3d0f8b/hurdaya-ayrilan-maddi-duran-varliklarin-muhasebeye-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/1ab37585-502a-4f3a-931d-c517c005d185/belediye-tarafindan-odenen-ve-indirim-konusu-olmayan-katma-deger-vergilerinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/d8d234bb-5484-4729-bff5-6ba65bf71dee/mevzuatin-ongordugu-sartlari-tasimayan-personelin-mudur-kadrosuna-atanmasi http://kamubis.com/decisions/SayistayFinding/b1824419-787b-4136-84e4-630f1bd1aa41/taksitlendirilen-borclarin-mevzuatina-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9add8564-4a9e-47af-8a01-bd557032fa14/ilbank-su-ve-kanalizasyon-idaresi-payinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/25e986b7-e500-46b2-8eaa-650fc125b36c/5018-sayili-kamu-mali-yonetimi-ve-kontrol-kanunu-uyarinca-kurulmasi-gereken-on-mali-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/73f86eaf-fd82-4fed-9cc3-350f01e90a8b/kismi-zamanli-calistirilmak-uzere-alinan-personelin-surekli-isci-statusunde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/28438dc0-ace3-49dc-8fba-3c661e0da720/bazi-hizmet-alimi-ihalelerine-ait-teknik-sartnamelerde-rekabet-ortaminin-olusmasini-engelleyen-ifadelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cd2de580-49f3-40aa-8b1f-037d62e10280/kurum-araclarinin-mevzuata-aykiri-bir-sekilde-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/ff3769cf-608b-43de-9c32-735d808fe499/4734-sayili-kamu-ihale-kanununun-22d-maddesine-gore-yapilan-mal-ve-hizmet-alimlarinda-kanunda-ongorulen-10luk-sinirin-kamu-ihale-kurumundan-uygun-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a320eaa3-319c-4c3c-90e5-586520c6d570/alt-yukleniciye-isin-tamaminin-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/f33545cf-8d73-443b-8e28-0d77e9f49f58/belediyenin-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-aliminda-taraflar-arasinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07ce3426-dafb-4ad7-a9f6-1454a4c5b79e/belediyede-sozlesmeli-olarak-istihdam-edilen-personelin-mevzuatta-ongorulen-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/d1f12aad-a229-464c-88be-bd3780c78a87/telekomunikasyon-altyapi-ve-sebekelerden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bdea62f0-d08c-4321-a534-c3c0267b2dc7/yapi-ruhsati-harci-ile-birlikte-alinan-otopark-payinin-buyuksehir-belediyesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e9474704-6a27-4041-b3c9-781e6d52718b/buyuksehir-belediyesince-gonderilmesi-gereken-muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ac937d5c-141f-4505-bf9a-19b33bf6ff99/belediyenin-imar-planlarinda-yol-ve-yesil-alana-ayrilan-yerlerin-ecrimisil-uygulamasiyla-kullanim-amaclarina-aykiri-kullandirilmasi-ve-tahliye-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/b0aac650-301b-421a-9037-fafe9836057a/derneklere-mevzuata-aykiri-olarak-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/c1ea98ef-9570-4089-b520-2487efd93ef7/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-belediyece-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9855902c-40a5-4649-9f2b-489be3203d5e/kurum-tasinmazlarinin-kiralanmasinda-pazarlik-usulunun-51g-kullanilmasi http://kamubis.com/decisions/SayistayFinding/eafa32ab-630c-40b5-acd2-9f02e3e04e8e/asgari-ucret-prim-desteginin-genel-butceye-gelir-kaydedilmek-uzere-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/80a29254-c261-496e-aa69-073b78f43b39/belediyeye-bagisi-yapilan-tasinmazlarin-tespit-edilen-degerleri-uzerinden-gelirler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/3744b705-e7c1-4d73-91cf-0e34278d2cfe/bilgisayar-yazilim-programlarinin-bakim-ve-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b5a27855-74a6-49f5-898a-5669507bb6ca/kaydi-envanter-isleminde-net-deger-hesabinin-yerine-sayim-fazlalari-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/120dcc57-4cfa-40d9-a0b7-93f9b2ebdc98/696-sayili-khk-ile-isci-statusune-gecen-personelin-kidem-tazminati-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e503ae78-739f-4358-8dcc-af889fb823db/tasinir-mal-yonetiminde-mevzuata-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/68cc1ed9-793b-47b0-b797-b84d7663ed8f/kasa-varligindan-bankaya-yatirilmak-uzere-gonderilen-tutarlarin-diger-hazir-degerler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/23998a89-15a2-407d-8b7e-b9cc01f0d518/milli-emlak-genel-mudurlugu-tarafindan-belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/37056933-9569-467a-a4e8-30a6761653b9/satisi-yapilan-arsa-ve-arazilerin-cikis-kayitlarinin-maddi-duran-varliklar-hesabindan-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2f4c4a10-ec2f-45cd-9823-307dab35d1f7/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/76afc89c-f09a-46b0-8151-c27630b6d444/fonlar-veya-diger-kamu-idareleri-adina-yapilan-tahsilat-hesabina-kaydedilmesi-gereken-tutarlarin-emanetler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/1e9275bc-c9c4-4cac-a581-36d04edbb3ed/belediye-tarafindan-diger-kamu-kurumlarina-ve-derneklere-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9c6a47b1-ad49-4cf8-bb9b-20f62b953b5f/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/61250dfb-20ef-4347-8239-3cfa28dcabac/takipli-alacaklarin-mukelleflerinin-tespit-edilememesi http://kamubis.com/decisions/SayistayFinding/6ba3169a-e177-439a-976e-25cac4e58830/tasinmaz-kultur-ve-tabiat-varligi-niteligindeki-alanda-insaat-yapilmasi http://kamubis.com/decisions/SayistayFinding/1a535292-9213-442b-9128-244cb01e005e/kamu-konutlarinin-kamu-personeli-olmayan-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/97af0439-f757-42cb-a775-f1690974307f/borclanma-islemlerinde-mevzuatta-ongorulen-usullere-tam-olarak-uyulmamasi http://kamubis.com/decisions/SayistayFinding/658c6f36-7b6c-4835-b62e-4cfb79d01958/genel-butce-vergi-gelirleri-payina-iliskin-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/95ae1445-d9cb-4ac9-bb1a-8e0e8212586f/ankara-buyuksehir-belediyesinden-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f1058e05-b4ee-4b0d-938b-bcba3d758c5b/ankara-buyuksehir-belediyesi-ile-imzalanan-protokolde-mevzuata-aykiri-hukumlere-yer-verilmesi-ve-protokol-kapsaminda-yapilan-mali-islemlerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4104a55c-23e6-4a64-a3f8-f7ff883fab9c/vergi-mukelleflerinin-dogru-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/11075fda-e6b5-43ab-bd70-ccd9837c6913/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-mevzuata-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e99aa086-e5e7-4812-9409-7a0c87f7b310/yapim-isleri-ihalelerinde-mevzuata-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/23338706-ebed-4322-92b3-30e9e9df3192/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumluluklerin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e19ff566-802a-46f2-9801-ea0425a3a18a/sosyal-guvenlik-kurumuna-olan-faturali-borclarin-mali-tablolarda-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/3c46d56b-abdc-449e-96e0-5cd488a3bd24/buyuksehir-belediye-meclisi-karari-olmaksizin-veya-buyuksehir-belediyesi-tarafindan-ruhsatlandirma-yapilmaksizin-ilce-belediyesince-otopark-isletilmesi http://kamubis.com/decisions/SayistayFinding/a7890338-7323-415a-b040-e94508c4ac7e/bilanconun-taahhut-edilen-sermaye-tutarina-iliskin-hatali-bilgi-sunmasi http://kamubis.com/decisions/SayistayFinding/06759136-c713-4622-af1b-a6a93db19b51/bilanconun-mali-kuruluslara-yatirilan-sermayelere-iliskin-eksik-bilgi-sunmasi http://kamubis.com/decisions/SayistayFinding/ca0461d3-f4e7-4bb0-b26e-5810959042a6/odenen-katma-deger-vergisinin-tamaminin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/e1ee01ea-ade4-40d6-86b9-a452a4ad6908/tasinir-mevcudunun-ve-islemlerinin-muhasebe-sisteminden-tam-olarak-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/44c16b81-10dc-44d0-b79f-6ad198141db1/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3027d36a-4d1d-43a4-8118-221ed2cfa592/dolu-olan-bazi-mudurluk-kadrolarina-baska-bir-memurun-gorevlendirilmesi-ve-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/8c245834-c0a8-4531-aac3-11809791a024/tasinmazlara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/dc702ecb-5860-44cc-a691-fba4c19918f8/mali-tablolarin-tasinmazlara-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/bc9252cd-9a4d-4cbf-a97e-215c9b6d1b58/faaliyet-raporunda-yer-alan-sapmalara-iliskin-aciklamalardan-bazilarinin-gecerlilik-ikna-edicilik-kriterini-saglamamasi http://kamubis.com/decisions/SayistayFinding/029dbb0f-1822-49dc-bbae-114bb1cbe1ae/faaliyet-raporunun-iceriginin-ilgili-mevzuata-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/6f41f963-d95c-4e9f-b38e-ad993341d120/bazi-performans-gostergelerinin-gerekli-kriterleri-saglamamasi http://kamubis.com/decisions/SayistayFinding/78b8811c-8021-45a3-b9d1-9a6e919cfbb6/maliyetlendirme-asamasinda-genel-yonetim-giderlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/3e5b5b59-5504-40e9-a885-5ba83e606618/performans-programinda-genel-politika-belgelerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/cc2149bd-a85c-498e-8f34-821852d7f71a/stratejik-planda-yer-alan-bazi-hedeflerin-iyi-tanimlanmamasi http://kamubis.com/decisions/SayistayFinding/b9de7e26-bfc8-4f92-9c8f-344d8b703120/stratejik-plandaki-bircok-hedefin-olculebilirlik-kriterini-saglamamasi http://kamubis.com/decisions/SayistayFinding/2ac809c2-470e-44e9-a79d-7254cb2f8219/belediye-sirketine-aktarilan-sermayenin-hatali-sekilde-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6c87755f-e522-464f-b9d1-f9a033cd20c6/stratejik-planin-bazi-temel-sorulari-karsilamamasi http://kamubis.com/decisions/SayistayFinding/d3bbb344-22e4-4910-adc8-a41774c5f8b6/sunulan-temel-urun-ve-hizmetler-ile-bunlarin-karsilanacagi-kaynaklar-hakkinda-bilgi-verilmemesi http://kamubis.com/decisions/SayistayFinding/87128fbc-6768-44d5-b828-e5bcfb0b36d1/haklara-iliskin-ayrilan-amortismanin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8e669c4e-6ea2-4907-9d83-e1f4973b0d19/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/becd79df-5bf3-4eed-9eaa-b75952a698c6/mal-alim-ve-yapim-islerinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/e7f1463c-adbb-417a-95df-9d7cd39434c0/ihale-dokumanlarinda-isin-niteligine-uygun-cezai-hukumlere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/c2e4080a-5674-4662-b934-f2233d71478f/eglence-vergilerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7f87df29-50e4-4918-908a-6bfa152a3f8a/mal-ve-hizmet-alimlarina-iliskin-odemelerin-bir-kisminin-belediye-personeli-araciligiyla-hak-sahiplerine-elden-odenmesi http://kamubis.com/decisions/SayistayFinding/1a3436a8-7204-4b2c-bf34-e6ea83e36fd6/sozlesmeli-personel-icin-issizlik-sigortasi-primi-odenmesi http://kamubis.com/decisions/SayistayFinding/3a9680b7-9860-4048-968b-bd0ae1b02322/teknik-sartnameye-aykiri-araclarin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/ebc8e843-63bb-48ec-9b62-a8b339906443/teminat-mektuplarina-iliskin-muhasebe-kayitlarinin-yapilmamasi-ve-suresi-gecmis-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/e98f0271-5df0-4290-8203-41bcf4cacaa0/tasinmaz-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e7eaed10-d9f5-42fd-aa97-4e122a44086a/sayistay-ilamlarinin-gereginin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/56e4be4c-6e52-438f-a00b-5a107542a2fd/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a1401242-3045-45b5-ba34-602202a09b0f/4734-sayili-kanunun-21-ve-22nci-maddeleri-kapsaminda-yapilan-mal-alimlarinda-10-sinirinin-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/b2945d82-de11-4778-954d-c77989a1e55a/hakedisten-kesilen-asgari-ucret-destek-tutarlarinin-mal-mudurlugune-gonderilmeyip-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/0ee2b08d-74ab-4ea2-9ca5-5572acec3527/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a38bd443-49bf-4cbb-84ec-9c927807a3ae/iller-bankasi-sermaye-payina-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/06248c79-0c03-4733-9b20-4a45f79a20da/yapilandirilmis-borclarin-vade-ayrimi-yapilmaksizin-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6f466dd0-3207-4715-bc76-ee7dff925665/yapilmakta-olan-yatirimlar-hesabinda-yer-alan-tutarlarin-ilgili-hesaba-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/634765e8-58a5-419a-b1b3-f3f4371aefe2/asansor-muayene-kurulusundan-alinmasi-gereken-periyodik-kontrol-ucreti-payinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/db516b3d-6f3e-496f-b245-9ce476a25dd4/belediye-kanununun-75inci-maddesine-aykiri-olarak-bedelsiz-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/47b1ec24-646a-4c3e-ad6f-ddb83417e5a0/ayni-nitelikteki-mal-alimlarinin-ihale-yapilmaksizin-dogrudan-temin-usulu-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/3afc488e-c011-4ddb-b2a9-0a5f5801a575/uretime-yonelik-mal-ve-malzeme-alimlari-odeneginin-tahsis-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/dd1b41bf-71b5-4712-ba98-87ef90a263ad/odeme-emri-belgeleri-uzerinde-gerceklestirme-gorevlilerinin-imzalarinin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/d017623e-37fa-4fd0-a5e4-bccf79115d02/fiyat-farki-olarak-odenen-bedel-icin-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/ba4d1851-d635-4b57-9c4f-b321726932c5/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9fe3120a-3e73-4da9-939c-3555f20f2a84/donem-icerisinde-odenek-olmamasina-ragmen-harcama-yapilmasi-ve-odenek-aktarmalarinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ffec0a7-d39b-46c5-a4e7-30d5d380fbe5/dogrudan-temin-kayit-formunun-elektronik-kamu-alimlari-platformuna-ekap-yuklenmemesi http://kamubis.com/decisions/SayistayFinding/00886708-441e-4e51-9515-494b8e12eb14/belediye-kanununun-75inci-maddesine-aykiri-olarak-derneklere-ayni-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/1eef3780-982c-470a-87ab-aaa42e7c1a9c/iscilerin-yillik-ucretli-izinlerinin-duzenli-bir-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5d5ebaec-d620-4d6b-8a80-f783d75f60bd/eglence-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/81be7ad9-c7ce-4d72-8599-4379f2e73d85/sosyal-denge-sozlesmesinin-suresinin-ve-sozlesmede-duzenlenen-tazminat-miktarinin-mevzuata-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/17aded8d-e3d0-4d4a-8533-a77a61ba4d5d/parasal-limit-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/fc69b409-9ee0-4660-9211-da083b845ca0/belediyenin-yillik-personel-giderlerinin-mevzuatta-belirtilen-sinirlari-asmasina-karsin-sirkete-yapilan-isci-alimlarinda-bakanlik-izninin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1e877ca5-93f0-4515-9d91-4e43eec99d9d/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/1e13a4c9-b663-46b1-8933-eb61909848bf/buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisi-payinin-muhasebe-kayitlarinda-hatali-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/e25320c4-aeea-4edd-b076-6572983d2adf/buyuksehir-belediyesince-kuruma-aktarilmasi-gereken-muze-giris-ucretlerine-iliskin-payin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1eeecae7-1eeb-40f6-9841-b05721184885/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-geliri-paylarinin-takibinin-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/566253ad-6456-4054-b64f-861f7b347b37/yapi-ruhsati-veya-yapi-kullanma-izni-olmayan-binalardan-emlak-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e28659b8-09d5-447d-8fd4-0eddb9ee8f49/belediye-sinirlari-icindeki-bazi-isletmelerin-is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/2ea162be-037a-4c49-964e-ea109ee23194/birlestirilmis-veriler-defterinde-yevmiye-numaralarinin-muteselsil-olmamasi http://kamubis.com/decisions/SayistayFinding/3ab72802-2c0e-4630-94dd-400bcfea0683/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fa8b6ef0-324c-4e2e-abbd-a8280cdeaa16/maddi-duran-varliklarin-kira-ve-irtifak-hakki-gelirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d8d191e9-ca3b-4a65-af51-2ed921ed32f0/belediye-tarafindan-kullanilmakta-olan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a0d68e58-9ec1-4646-bafd-906a7528f1c6/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2e96b295-b713-4e3d-9791-6e22a753df2b/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dd620cf7-459f-41bc-8288-546e7016bd1b/bir-yildan-uzun-vadeli-alinan-nakit-teminatlarin-ilgili-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/37f30401-de9a-4da7-8879-19a83750a944/imar-planinda-kamu-ortak-kullanimi-icin-ayrilmis-olan-alanlarin-ozel-siteler-ve-sirketler-tarafindan-ecrimisil-karsiligi-kullanilmasinin-olaganlastirilmasi-ve-idarece-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/024167fb-9db3-4c49-904a-da131bf3fee5/belediye-tarafindan-kamuya-olan-ertelenmis-veya-taksitlendirilmis-borclarin-vadesine-gore-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8053637e-27f7-4ff1-8c2b-23554b908964/belediye-tarafindan-odenen-katma-deger-vergilerinin-kdv-tamaminin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/647d9591-e87a-4efd-a1a8-81204142a449/kira-gelirlerinin-muhasebelestirilmesinde-donem-ayirici-hesaplar-olan-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c27b6d5e-2075-4e62-82bd-f8d8e98eb43f/butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6553ea0e-47d8-41cb-b840-2f814f7169c0/kisilerden-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/89df19df-457e-4491-97d9-aa914adbc90d/iller-bankasi-tarafindan-tahakkuk-ettirilen-borclarin-mali-tablolarda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/ab362d21-9a8b-441c-8378-b181d8580eb5/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-hesaplarda-eksik-gorunmesi-ve-ilgili-kamu-idaresine-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/754347c7-a42e-4e13-ace1-660c2e75c1d0/kalkinma-ajanslarina-gonderilecek-payin-ilgili-idareye-gonderilmemesi-ve-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/0cd0c589-1e5f-4fe5-940f-132b96e4077d/duran-varlik-hesabina-kaydedilmesi-gereken-bazi-alimlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e51e34ce-7763-4059-b05d-93bc8894f19c/tesis-niteligindeki-dayanikli-tasinirlarin-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/aaf5bd34-2a61-4047-a4dd-3c80d3848d45/belediyeye-bagislanan-aracin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4b4a2c7b-90f0-4f7c-bc94-06b6d2bfbf7a/harcama-birimi-tasinir-mal-yonetim-hesabi-cetveli-tutarlari-ile-mali-tablolardaki-tutarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/3dd4cd08-c2b9-4dc9-a200-b55e667ec10d/tasinir-mallarin-kayit-ve-kullaniminda-mevzuatta-belirtilen-hukumlerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/9b30e5dd-8e79-46bb-a009-338427fd435d/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/ba9085d4-ee95-4bfe-bb8c-4c5db7584c7b/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/c49dfe58-4674-4219-806c-5cd2928b7631/belediye-meclisinin-yetkisinde-olmamasina-ragmen-cevre-temizlik-vergisine-esas-olan-bina-gruplarinda-degisiklik-yapmasi http://kamubis.com/decisions/SayistayFinding/9c71e6a3-ffa0-408b-a306-b6a743d8c57d/tasinmazlarin-taksitli-satislarinda-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/169bf8e6-0d52-419e-bf12-77cc0a69fc83/muhasebe-kayitlarinda-deger-tespiti-yapilmadan-kaydedilmis-tasinmazlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b7893ff1-42bf-422c-b195-6fbdb83c61ca/tasinmazlarin-amortismanina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9b5dc566-f55d-41ec-9214-b2d41e52adf9/tahsise-konu-olan-tasinmazlara-iliskin-amortisman-islemlerinin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/8245a570-ec13-45ed-8ce1-56014fbea128/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/e141ae33-5d72-4d8a-b122-772ffcb8f42c/daha-avantajli-olan-elektrik-sanayi-abone-grubu-tarifesinden-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/b65b30e7-2539-4bd6-a482-37f65e1cd564/belediyeye-ait-tapuya-kayitli-tasinmazlardan-muhasebe-kayitlarinda-gorunenlerin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b11642a9-4540-4fc2-b44a-e67c661eef1c/faaliyet-raporunda-yer-alan-amac-ve-hedeflerin-sapma-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/09b822ea-0032-44a7-8433-b46aad643379/performans-programinda-gostergenin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/c2f36e86-fc9f-4097-ad21-2400cc167432/performans-hedefi-tablosunun-altinda-aciklamalar-kisminin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7066c4a4-927f-424c-9e09-e38432b3f516/stratejik-planda-olculemeyen-hedefler-icin-gostergelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/b2bf771c-0e32-4ae6-8944-fa0f0beeab34/yapim-islerinde-sigorta-policelerinin-teminat-baslangici-icin-gerekli-olan-ise-baslama-tarihi-itibariyle-prim-odenmis-olmasi-sartinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/841d5c7e-86c8-4f01-8f5a-9e41391b8952/sozlesmeli-personel-statusunde-iken-memur-kadrolarina-atanan-programci-ve-cozumleyici-personelin-daha-oncesinde-sozlesmeli-istihdam-edilebilme-sartlarini-tasimiyor-olmasi http://kamubis.com/decisions/SayistayFinding/ced1dcc5-dffd-4a13-b517-2ae8d9473833/ozel-kalem-mudurlugu-uzerinden-mudur-ve-zabita-memurlugu-kadrolarina-mevzuata-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/5547ddd7-ff76-43e2-ac2d-40dcbbc27a88/ozel-kalem-mudurlugu-kadrosuna-icisleri-bakanliginin-izni-alinmadan-aciktan-atama-yapilmasi-ve-ilgili-kadronun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/30b3a74f-8e67-46ac-9159-0d4676fd0615/baskan-yardimciligindan-mudur-kadrosuna-yapilan-bazi-atamalarin-mevzuata-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/2212274a-0586-4c35-8a04-6a2f815edc36/bazi-iscilerin-fazla-mesailerinde-mevzuatinda-ongorulen-azami-fazla-calisma-suresinin-asilmasi http://kamubis.com/decisions/SayistayFinding/ef643d57-05e3-4be0-a092-eb7bb390be67/bazi-iscilerin-birikmis-yillik-izinlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/00bc9b35-25a1-4743-89b0-df4680cd927f/isci-ucretlerinden-kesilen-ve-emanetler-hesabinda-kayitli-olan-sendika-aidatlarinin-sendikaya-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/9c62a5ee-a5b7-40cf-a587-de5b347c5ddb/genel-butceye-aktarilmasi-gereken-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-emanet-hesaplarda-tutulmasi http://kamubis.com/decisions/SayistayFinding/49a82b8a-311a-45df-93da-95dee66c322a/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/b8310923-f618-4b5b-a4b7-ea4e74abb584/ruhsatsiz-oldugu-tespit-edilen-isyerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/35359071-0204-4dde-b716-578c350132f0/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payi-icin-belediye-meclisince-karar-alinmamasi-ve-bu-nedenle-soz-konusu-payin-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/8259b5f1-1110-4250-bd7d-538b2616cd51/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dcc9f983-5163-434d-a718-7c6fe2fa53ae/kirayi-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cb30293b-5afb-44e5-90be-10dc14991c72/dernek-ve-vakiflarla-yapilmis-ortak-hizmet-projelerinde-mulki-idare-amirinden-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8ee37bb2-5228-49bb-9efb-695b635849f3/5393-sayili-belediye-kanununa-aykiri-olarak-dernek-ve-vakiflara-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/1806a83a-1638-44df-be76-44443c8813d8/belediye-meclis-karari-alinmadan-belediyeye-ait-tasinmazin-sancaktepe-belediye-spor-kulubune-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9139df27-6f3f-420a-90b5-92d08a0e2bf6/isgalli-kullanilan-idare-tasinmazlari-icin-ecrimisil-alinmamasi-ve-tahliye-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/d42ebfa7-1cfd-4acf-bfdc-e56dc09d1182/idarenin-tasinmaz-satis-sartnamesinde-rekabet-ilkesine-aykiri-hukum-bulunmasi-ve-bu-tasinmazlarin-mevzuata-aykiri-olarak-taksitle-satilmasi http://kamubis.com/decisions/SayistayFinding/a6888bf3-a399-4316-8f2e-0f041572ff41/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f7c287f9-a353-4a90-9f28-ce2c29b360ed/idareye-bagislanan-tasinmazlarin-butce-gelirleri-hesabina-da-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/6bdc5239-e575-4ec9-a87c-86a97cdb8107/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3eb26697-5e63-4ac2-ae83-c488bc4aa0f9/mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/06b8b691-2deb-4710-9a02-4acdbf16a013/mali-tablolarin-idarenin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/3f120203-b28b-47cb-a44e-d4414987ba31/parkomat-alani-isletme-hakkinin-2886-sayili-devlet-ihale-kanununa-aykiri-olarak-51g-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/646abe42-d3cc-429d-8e97-0669fd6ada66/asfalt-betonu-serimine-iliskin-ihalelerde-deneylerin-bagimsiz-laboratuvarlar-tarafindan-yapilmamasi-ve-deneylerde-eksiklik-bulunmasi http://kamubis.com/decisions/SayistayFinding/65e99c77-d543-4e6b-a823-544d7fb3b911/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/99198755-ba23-47a4-ab9c-e2464b95052f/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/08a95137-f77c-4e85-b73d-f2162ab855b5/emlak-vergisi-ve-cevre-temizlik-vergisi-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/2dd3dc8f-b8b4-4358-99aa-65bd701397b2/para-cezalari-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/bec1af34-4d96-4307-88ed-41c1849858c3/yevmiye-defterinde-atlanan-yevmiyelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/df6ddc10-813f-48b9-9614-b66e1e1f6cc9/bilgisayar-yazilim-alimlarinin-bir-kisminin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9471205b-2818-4b7a-997b-99c68f0a8221/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2661d84e-1da1-4d68-9394-0e5f51233cae/hesaplanan-katma-deger-vergisi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6da0637e-c907-4c93-b335-ce8c7b107fe8/pesin-odenen-kira-giderlerinin-gelecek-aylara-ait-giderler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f1373b46-0ee2-4a9e-8a38-1f095bf04d90/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/682a2512-7190-4026-b352-1bd1d504712d/alt-yapi-koordinasyon-merkezi-hesabinin-kurum-butcesi-icerisinde-yer-almayarak-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/569be8fb-d512-4481-8890-456947d59905/kadroya-gecen-taseron-personelin-temininde-mevzuata-aykiriliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f4c2eedb-9178-4235-b873-6f0ba0cebedb/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/af03af61-da81-4788-8fc7-b2049c69040d/tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/5d296935-5964-4d00-a548-417c4a4f779e/tapuda-kayitli-tasinmazlarin-tamaminin-muhasebe-kayitlarina-alinmamasi-ve-tasinmaz-formlari-ile-tasinmaz-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/8570d114-3a2a-4736-95ec-10e97400a116/faaliyet-raporunun-sunum-kriterinin-eksik-karsilanmasi http://kamubis.com/decisions/SayistayFinding/8c72f868-435b-4f7e-832e-2b1f09016a3e/performans-programinda-bazi-performans-hedefleri-icin-gosterge-ve-faaliyetlerin-belirlenmemesi-ve-bazi-gostergelerin-de-ciktisonuc-odaklilik-ilgililik-ve-olculebilirlik-kriterlerini-tasimamasi http://kamubis.com/decisions/SayistayFinding/41d3f8ac-67a4-4039-a8f1-4e8416e11c3f/belediyenin-performans-programi-toplam-mali-kaynak-buyuklugunun-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/703862a6-e448-4e13-9164-a13a1fbfd5f0/stratejik-planda-misyonun-mevzuata-aykiri-bir-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1adb8c82-fa6a-4420-9b00-f3fa7df91ee5/eglence-hizmeti-sunan-isletmelere-iliskin-eglence-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2fcf830f-e536-48b2-8ed8-e7fff133a4e0/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlar-icin-ongorulen-ust-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/9b71a697-ab84-4c60-8609-c625e84c57bb/borc-stok-tutari-icin-mevzuatta-ongorulen-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/1a47881d-fd5e-4dc5-9485-f922d040765f/stratejik-planda-bir-onceki-donem-stratejik-planina-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/49c514d7-632b-4956-8476-000f596f4702/stratejik-planda-belirlenen-bazi-performans-gostergelerinin-olculebilir-nitelikte-olmamasi http://kamubis.com/decisions/SayistayFinding/04fd069b-b6ab-4580-8aef-a58fb43760a6/kurumda-gorev-yapan-kadrolu-iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/06a64716-4ed5-464c-882a-ffdfb46f7aa5/belediyenin-mulkiyetindeki-otoparklarin-tahsisi-ve-isletilmesine-iliskin-aykiriliklar http://kamubis.com/decisions/SayistayFinding/e2785ac7-6252-4b9c-9ae1-29376df75c26/yevmiye-numaralarinin-verilmesi-sirasinda-bos-yevmiye-numarasi-birakilmasi http://kamubis.com/decisions/SayistayFinding/b5edcc12-b8f6-4dac-8490-ba35e46fa665/tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/66eea3d2-d97a-4974-b684-02cb1b5f1c31/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c1eea4a4-f3cf-4794-8fb7-9f5ec2ddfe14/memur-toplu-sozlesmesinin-yapilmasina-iliskin-belediye-meclis-kararinin-alinmamasi-ve-sozlesme-suresinin-kanuna-aykiri-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ff7bb122-e620-4aca-ac8a-2f15f028d272/kira-suresi-biten-tasinmazlarin-yeniden-ihale-yapilmaksizin-kira-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/96d9502b-82cc-4e50-8b8c-80fe60470236/bilgisayar-alim-ihalesinde-rekabet-ilkesinin-ihlal-edilmesi http://kamubis.com/decisions/SayistayFinding/aad41753-787b-45d6-963e-3371266250e0/stratejik-planda-yer-alan-bazi-performans-gostergelerinin-stratejik-hedefle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/a49ff7ff-89a7-411e-bd3e-0e5c6100d253/is-kanununa-aykiri-olarak-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/086fe901-dd0b-452c-a4c7-5d1f22edc5ce/ihalelerde-rekabeti-engelleyici-duzenlemelere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/06d64889-925f-4fc6-87d1-553bd191e78b/envanterde-bulunmayan-tasitlarin-belediye-adina-tescillerinin-devam-etmesi http://kamubis.com/decisions/SayistayFinding/92fbf98c-b5a9-4a45-97d1-fe14df9c4d77/devlet-memurlari-yiyecek-yardimi-yonetmeligine-aykiri-olarak-sosyal-denge-sozlesmesine-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/f2349e10-5272-4a5c-a045-9156d89d23bb/belediye-zabita-personelinin-baska-birimlerde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/652fe6d0-9ae4-4ba4-acfd-2976b9bbf036/belediye-gelir-tarifesinde-mevzuata-aykiri-duzenlemeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/a548a410-2086-440e-ad73-c4dd7550146b/akaryakit-alimi-ihalelerinde-odenen-fiyat-farklari-icin-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/b43da082-3288-493c-86ea-847c4daaaa2f/tasinmazlarin-maliyetrayic-deger-yerine-emlak-vergi-degeri-ile-kayitlarda-izlenmesi http://kamubis.com/decisions/SayistayFinding/ddb5ba76-041a-41b3-bbc8-20605c0b05af/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/f48ccaef-4468-4a4a-a36e-4efe25b8c7a0/belediye-zabita-personelinin-baska-birimlerde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/0400ca27-52fb-47b4-8294-ca63a7536acd/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/2c0bf1d2-0da7-4b97-ab60-8c8aca7342e5/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/4ed36d52-32ea-47c0-b405-b324f872341b/bakanlik-izni-alinmadan-yabanci-mahalli-idarelerle-kardes-kent-iliskisinin-kurulmasi http://kamubis.com/decisions/SayistayFinding/270255b0-dbe7-44eb-b68b-d231e05f589b/vilayetler-birligi-tasinmazlarinin-mevzuat-dogrultusunda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/44bc4008-3112-44a5-98cf-02ccb208296f/gorev-yollugu-avanslarinin-personel-avanslari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0a470c7d-8b86-42a3-9c1b-6c8e21480eef/tasinmaz-ile-ilgili-islemlerin-ilgili-birim-tarafindan-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c018534d-9005-411c-9ad8-9a16238c91a1/kadrosu-belediyede-bulunan-iscilerin-baska-kurumda-gecici-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/74ba1d5d-3406-4ef9-8899-a3b51d65efa2/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bf1ceaf9-4cf6-43a2-87de-0063bf2eb20c/hacizli-tasinmazin-sirkete-sermaye-olarak-konulmasi http://kamubis.com/decisions/SayistayFinding/386e32cd-3e42-419d-9678-536f30248501/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-sosyal-guvenlik-borclarinin-mali-tablolarda-eksik-tutarlarla-yer-almasi http://kamubis.com/decisions/SayistayFinding/51fc6b87-3c4b-4430-8496-d786e5c12bf1/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-sirket-bilancosunun-sermaye-hesabi-ile-ortusmemesi http://kamubis.com/decisions/SayistayFinding/a2c37c08-5aaf-4f30-a3d2-aa0f4b3cd721/gecekondu-fonunda-toplanan-paralarin-gelir-hesabina-ozel-gelir-olarak-kaydedilmemesi-ve-tahsis-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/519649d2-d986-4c29-aaa0-057c906cb445/kurumda-gorev-yapan-kadrolu-iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/35131ef9-39b0-4c0e-a075-abff05ac3ed9/bazi-tasinmazlara-ait-kira-sozlesmelerinin-ihale-yapilmaksizin-uzatilmasi-ve-kamuya-terk-edilen-alanlarin-isgaliye-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/4af49c06-47fe-4405-b3e4-d633d2f842fd/personel-odemelerinde-belediye-kanununda-belirtilen-ust-sinirin-gecilmesi http://kamubis.com/decisions/SayistayFinding/26b4e33d-1e82-44d6-9b26-33c595eae5f4/imar-planina-uygun-olarak-imar-programinin-hazirlanmamasi-sebebiyle-emlak-vergisi-uygulamasinda-mevzuata-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/fd449699-bcff-4196-a193-336c36e99378/emlak-vergisi-uygulamalarinda-mevzuat-hukumlerine-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d898864f-c7e3-493a-bcbe-c6ab6b84c2cc/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-10luk-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/d8237796-73f0-4125-ba9a-9579c492b366/danismanlik-hizmet-alimlarinda-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2201668c-c7cb-486b-869f-5a9110f9f6d8/akaryakit-aliminda-ihale-mevzuatina-iliskin-aykiriliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a89ca234-8402-4234-921c-0e24f317d242/belediyenin-sahibi-oldugu-tasinmazlarin-ihale-yapilmaksizin-kullanim-protokolu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/87cbb6c2-2611-4c38-b890-6dc09bc5ca95/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0fcbc90c-15fa-4630-8cd8-08b1c2dd5fdc/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-sosyal-guvenlik-kapsaminda-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/c41f6184-37c1-47ed-9fce-063cccba517e/kultur-katki-payinin-ilgili-idareye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b5d357e8-2a1c-4200-a1fc-e4562ada1ca6/kamulastirilan-tasinmazlara-iliskin-bilgi-ve-belgelerin-tapu-idaresinden-alinmamasi-sonucu-emlak-vergisi-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7fd56296-101b-4656-a193-9c39d283734f/genel-butce-vergi-gelirlerinden-belediye-icin-ayrilan-hatali-hesaplanan-paya-itiraz-edilmemesi http://kamubis.com/decisions/SayistayFinding/559c5a2b-1e23-458d-a592-1bb8a966e89a/belediyece-tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesi-payinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/850b8e56-9893-4b22-9a50-3b995bbced49/belediyeye-ait-tasinmazlarin-degerlerinin-guncellenmemesi-cins-tashihlerinin-yapilmamasi-ve-muhasebe-kayitlarina-tam-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/96640909-396b-42d5-bc14-33329369d2c0/buyuksehir-belediyesi-ve-bagli-kurulusuna-devredilen-ve-kurum-mulkiyetinden-cikmis-olan-yerlerin-kurum-mali-tablolarinda-gorunmesi http://kamubis.com/decisions/SayistayFinding/2de8522e-1c47-4402-8530-82d978326b3d/belediyenin-sirketlerdeki-sermaye-tutari-ile-241-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/0fb7ed4b-54b9-4531-a5d7-60c7a9c2fec3/satisi-yapilan-ve-ayni-sermaye-olarak-verilen-tasinmazlarin-kayitli-degeri-yerine-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/80133fab-27c1-48fd-800b-56ecfea86bca/belediyenin-mevzuata-aykiri-olarak-personel-calistirilmasina-dayali-hizmet-alimi-yapmasi http://kamubis.com/decisions/SayistayFinding/343eaf0d-fbd8-4710-84dc-0aeb006ec77d/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/dcc2b43d-3468-436a-85a9-e34b5a703162/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4a4c4afc-e686-4902-9ff0-0ffc410cdf15/performans-olcumlerinin-saglikli-ve-guvenilir-bicimde-yapilabilmesi http://kamubis.com/decisions/SayistayFinding/141a6d8d-b87d-47e3-8fe1-af94e289e5a9/performans-programinin-idare-duzeyinde-yerine-harcama-birimleri-duzeyinde-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/9197a757-9e90-4b7f-b2f2-29b530049f90/performans-programinda-yer-alan-bazi-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/ca282557-6f6f-40b5-b97e-be609bdd714f/performans-hedeflerinden-bir-kisminin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/644b1e53-6fea-4e91-945e-2dc1be8f8e42/stratejik-planda-maliyet-tablosu-ile-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/b4cff675-9947-4ab3-b57f-a45033eb3126/stratejik-hedef-ve-gostergelerden-bazilarinin-olculebilir-sekilde-ifade-edilmemesi http://kamubis.com/decisions/SayistayFinding/cebb54ce-2110-46f2-a83b-8ab41da16a99/kurumda-ic-kontrol-ve-on-mali-kontrole-iliskin-duzenlemelerin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/aef896fa-b272-4245-a05d-6b9f2e17c113/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9ebae67a-d8bc-427e-9cfe-c41dc9457fdf/belediyeye-ait-tasinmazlar-icin-yonetmelikte-ongorulen-form-ve-icmal-cetvellerinin-olusturulmamasi-mevcut-kullanim-sekli-ile-tapudaki-kaydi-birbirine-uygun-olmayan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b2378ae7-38b0-4e99-956e-80662a4bcbe0/belediye-baskani-tarafindan-kullanilmasi-gereken-temsil-agirlama-giderleri-butcesinin-baska-harcama-birimleri-tarafindan-da-kullaniliyor-olmasi http://kamubis.com/decisions/SayistayFinding/dec52d28-f217-439a-9b91-8bc547aceb2a/ayni-ihale-konusu-icinde-yer-alabilecek-mal-ve-hizmet-alimlarinin http://kamubis.com/decisions/SayistayFinding/f8166fdf-d0f4-424e-ab2a-a65139c612ef/sozlesmeli-olarak-istihdam-edilip-memur-kadrolarina-atanan-programci-kadrosunda-calisan-personelin-mevzuatta-ongorulen-sartlari-tasimamalari http://kamubis.com/decisions/SayistayFinding/11d7ba32-5a9a-4ddb-bfdc-47e51d4b2848/sozlesmeli-olarak-istihdam-edilen-personelin-mevzuatta-aranan-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/280ebf73-e43a-4697-abc7-9f543044d7bc/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7483b986-f9cc-4a63-9e5c-ab95c1aa9f54/gecekondu-fonu-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6c3ae2af-6c58-4fe4-9119-9386d905a205/pazarlama-ve-satis-giderlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d88ff9ac-44ac-4a08-838e-ff6fec136be0/hizmet-uretim-maliyetleri-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b59fd6e5-b8aa-47cb-a512-4c3c50ccef4c/merkez-ve-subeler-cari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/98a30ad1-7fef-41a0-8a89-cb1275a23ee4/sendika-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0c640dc8-1973-4aaa-aef6-6577ddd5fc6e/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d1d3d8b3-e069-4c0e-b145-ae1b914880ac/gerekli-sartlar-olusmadigi-halde-kamu-ihale-kanununun-22nci-maddesinin-b-bendi-kapsaminda-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/766ee7aa-4def-427a-8950-b0340a47f5c8/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-uygulamak-suretiyle-belediye-sirketine-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2c5a0965-d924-4ca5-bc63-c7b7f294a709/arac-kiralama-ihalesine-katilimda-belirlenen-yeterlik-kriterlerinin-rekabeti-engelleyici-hususlar-icermesi http://kamubis.com/decisions/SayistayFinding/60771d9f-472e-45fc-a4e2-de4e96715a13/muhtelif-hizmet-alimlarinin-acik-ihale-usulu-yerine-kanunda-belirtilen-sartlar-olusmamasina-ragmen-pazarlik-usuluyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/c5384f35-91ba-4a3f-8d61-97ddcc43b3e3/15-31-aralik-donemine-iliskin-hesaplanan-isci-ucretlerinin-odenmesinde-butce-emanetleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/33384238-fd6f-404f-8917-d40f6b5a5a80/surekli-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/562577fb-0bf7-4009-bb47-4a6a0e703a3b/verilen-depozito-ve-teminatlar-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1714a7b7-2e52-48e1-abef-8f22009d4a5d/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/29f9abc4-9f67-453d-8465-f79dc7611960/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/41eb5e83-e031-47f4-aed4-d291420b78f4/gecici-kabul-noksanliklari-icin-tutulan-teminat-kesintilerinin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/dccaebd6-04d5-4f18-8147-281f06dfc348/eglence-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/97a99105-3156-4185-8903-edec3fee1c14/bir-kisim-tasinmazin-satislarindan-elde-edilen-hasilatin-tamaminin-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/48ec2d32-8920-4a1d-bb35-dfe1981727da/avukatlik-vekalet-ucretlerinden-kaynakli-gelirlerin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/c1ea1dd6-e804-4051-b8e0-c316bd746ead/bazi-tasitlarin-yakit-bedeli-dahil-olacak-sekilde-kiralanmasi http://kamubis.com/decisions/SayistayFinding/ab36d1d7-4405-4b86-80e9-a3b7ef7e609c/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/205cbec9-77e8-4260-a67e-4435a4b06511/diger-maddi-duran-varliklar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ab007be6-c239-4cb4-8a9c-898391b99e52/haklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d42f2e8e-d6c8-40f3-b2b6-cfcfb35253a2/suresi-gecmis-teminat-mektuplarina-iliskin-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3ddfa202-1b6a-481d-aae8-babcde0cda70/kurum-tarafindan-kiraya-verilen-tasinmazlarin-kiraya-verilen-duran-varliklar-hesabi-ve-diger-nazim-hesaplar-karsiligi-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/bbc5d524-9ac5-47d8-a063-70a6cf811d9a/kurum-tarafindan-kiraya-verilen-tasinmazlardan-elde-edilen-kira-gelirlerinin-maddi-duran-varliklarin-kira-ve-irtifak-hakki-gelirleri-hesabi-ile-diger-nazim-hesaplar-karsiligi-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/91fd9526-b073-4927-9d6d-c59dd7b98705/hizmet-alimi-suretiyle-calistirilan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi-sebebiyle-giderler-hesabinin-donemsellik-ilkesine-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/19453439-6a18-4128-af41-dcdb5bf111e9/gecici-kabulu-yapilan-islere-ait-odemelerin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/28486098-fd9b-43c0-9a39-a8ad3e04671f/alinan-banka-kredilerine-iliskin-faiz-giderlerinin-muhasebelestirilmesinde-donemsellik-ilkesine-uyulmamasi-ve-gider-tahakkuklari-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/09b55418-4f2e-4c31-88ce-7c093b2f4c6c/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-hatali-olarak-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/be764644-ec2d-425a-8bc1-18be4d556ed5/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/307ce3d7-24dc-4bd7-a0b1-182fdcbf69e0/tapuda-kayitli-olan-bir-kisim-tasinmazin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/a07fbfea-bc92-4b4a-aa7e-334fbbe3dbad/bilancoda-yer-alan-tasinmaz-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/089b9e9f-8f9d-44a4-8257-0852360375c3/maddi-duran-varliklara-yonelik-deger-artirici-nitelikteki-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/29809089-3eeb-4a88-9cf4-22860d7f341b/kalkinma-ajansi-payinin-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/1407edf3-feb8-4a3b-bbd4-b245ee48e323/indirilecek-katma-deger-vergisi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a60daa69-679c-4f12-a068-9f95a71ee4bf/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d5d90c38-a798-43fc-993a-51539763936b/tuketim-malzemelerinin-muhafazasi-icin-ambar-kurulmamasi-nedeniyle-alimi-yapilan-tasinirlarin-ayni-gun-icinde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ddf19b57-76ab-4d3c-8b7a-42ffc1f892d9/tesis-makina-ve-cihazlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/bd40dd53-bdc0-466d-a5b5-2d6e70956edc/mevzuatinda-belirtilen-siniri-asan-idare-borclanmalari-icin-cevre-ve http://kamubis.com/decisions/SayistayFinding/0baaa183-16d0-454e-bef6-7082e1ef0cc3/iscilerin-birikmis-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4216193e-b239-4442-a53e-2948f7604890/zabita-mudurlugune-yapilan-atamanin-mevzuata-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/b8a21d6a-9c13-4c9c-ab92-0c3b0eb228ce/mahkeme-ilamlarinda-idare-lehine-hukmedilen-avukatlik-vekalet-ucretlerinin-tahsilat-islemlerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a9efc139-307b-407b-a4f5-1e9cdca971e5/tahakkuk-etmis-olan-idare-gelirlerinde-tahsilat-oranlarinin-dusuk-duzeyde-kalmasi http://kamubis.com/decisions/SayistayFinding/e6c7dbac-d1d0-4a83-bd02-2b3f5e8e0f66/avans-niteligindeki-harcirah-odemelerinin-is-avans-ve-kredileri-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/4ff9118b-3d27-4ed1-a87b-1c14bcc599f5/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d06ca4a7-99c4-4f7a-9f70-73e708e54c54/idarece-odenen-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabina-kaydedilmek-yerine-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/fd3f5357-2a4b-4f7b-ba36-e6f263bdfff2/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c17ff5b5-67ba-496d-830f-315f08a2a9b9/ticari-mallar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c3225935-ac7d-4cea-9358-f0831e01bfc2/suresinde-tahsil-olunmayan-kira-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4d98c2a4-8bbd-48dd-96e2-902c9fd6f2ce/ilk-madde-ve-malzemelerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c7cd8226-7233-4216-86aa-6e47c6b8e0e0/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/cb6675cb-12d5-4c7a-96b5-4eddd8d2e80a/idarenin-butce-vergi-gelirleri-payindan-ilkbank-as-tarafindan-ortaklik-payi-olarak-kesilen-tutarin-mali-kuruluslara-yatirilan-sermayeler-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4811a929-92f1-41a8-9f83-2633aeec25ef/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/90d8f56e-24d0-4816-b2f0-5bd2a5e26eb3/gecekondu-fonuna-toplanan-paralarin-gelir-hesabina-ozel-gelir-olarak-kaydedilmemesi-ve-cari-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/57b5d8fd-ba32-4749-9dd5-8a20faeaa551/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/040e9b83-1af3-49a8-a9fa-8fb3e4a5ca04/kiraya-verilen-isletme-haklarindan-kdv-alinmamasi http://kamubis.com/decisions/SayistayFinding/073d4866-f282-4267-9c26-6dbd7956b156/imar-planinda-kamu-ortak-kullanimi-icin-ayrilmis-olan-alanlarin-ozel-konutlar-tarafindan-isgal-edilerek-kullanilmasina-ragmen-idarece-ecrimisil-alinmamasi-ve-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/15b64b99-0584-4ce7-9a68-951b5b97e9b1/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d699add6-f9b8-494e-b8a0-8d95ae750ea0/ilce-belediyesi-sorumlulugunda-bulunan-bazi-park-ve-yol-aydinlatma-elektrik-abone-gruplarinin-aydinlatma-grubu-yerine-ticarethane-grubu-olarak-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/563241a7-c5d0-4400-b25a-7fdb55aa5586/isyerlerine-isyeri-acma-ruhsatina-aykiri-olarak-acik-veya-kapali-kullanim-alanlari-ilave-edilmesi-ve-belirtilen-alanlar-icin-idarece-mevzuata-uygun-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/3884a0f7-df3f-47b2-b0ab-6fd8627387f7/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerine-iliskin-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/d8cce7ae-71ef-4890-a1a0-597333240331/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/e3833afe-9cd5-4582-9036-8c9724d92618/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/62c76a5b-a893-42bc-82ca-c05775689862/bina-ve-arsa-emlak-vergisi-matrahinin-hatali-hesaplanmasi-ve-buna-bagli-olarak-idarenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/f6c21f22-cbcb-4753-917e-f2c24774f8e5/iz-bedeli-ile-takip-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/09b49486-0389-45bb-8012-139470d121e4/gecici-kabulu-yapilan-yatirimlarin-yeralti-ve-yerustu-duzenleri-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/fa386431-b994-4468-bd6f-ab91f73bce8e/vadesi-bir-yilin-altina-inen-banka-kredilerinin-donem-sonunda-kisa-vadeli-banka-kredileri-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/5e2a0980-690c-46dc-ae74-daff5019985f/yapilandirilmis-vergi-ve-benzeri-nitelikteki-yukumluluklerin-vadesine-gore-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4b94d2ff-0b56-4f6b-85d5-92e0c2ec0fc4/ic-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/067d6463-1d66-499c-9e36-fcf40ce7f44c/vilayetler-birligi-katilim-paylarina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ea6be1ea-23b1-4932-94e0-b6533719afa8/vilayetler-birligi-tarafindan-vilayetler-turizm-ve-ticaret-anonim-sirketine-kiralanan-tesislere-ait-yillik-kira-guncellemelerinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/af410620-156c-4109-ad93-413389bc8ac9/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a8b3792e-8e24-4b98-8f3f-97fbc9c6ac3c/gelirlerden-takipli-alacaklar-hesabina-eksik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/ab40f0ec-5c47-4279-af10-64f61e4fbaef/elde-edilen-faiz-gelirlerinden-bankalar-tarafindan-yapilan-vergi-kesintisinin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/f0ee3846-7963-4de3-9f97-056fd3a6586d/banka-hesaplari-arasi-aktarmalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4e1053da-843e-45c3-8649-5d41a0257703/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c427e85d-b641-4aa6-b28e-b7a5f0dd6cd0/yeralti-ve-yerustu-duzenleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/72399070-db74-434b-8906-c96284811b1a/vilayetler-birligi-tasinmazlarinin-tam-olarak-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4d366023-b819-4d0e-9a3e-a440a0e9a770/tasinmazlara-ait-deger-artirici-harcamalarin-tasinmazin-maliyet-bedeline-eklenmemesi http://kamubis.com/decisions/SayistayFinding/f5bacb68-99f3-4e05-8745-1ad1314ae902/tasinir-mal-yonetim-hesabinda-kayitli-tasitlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/8dae6d3b-fc87-4fa3-bd36-f9d69a2d53f3/pesin-odenen-kira-bedellerinin-gelecek-aylara-ait-giderler-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1fd0cfb4-a094-4492-8d52-b87c4a54bfd7/bir-yildan-daha-uzun-surelerle-verilen-depozito-ve-teminatlarin-donen-varliklar-grubundaki-verilen-depozito-ve-teminatlar-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f4d953ea-3144-45fb-a049-f538f7e5be95/faaliyet-raporunda-ic-ve-dis-mali-denetim-bilgilerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/4de0fd79-da4e-42aa-8ceb-06301482a453/faaliyet-raporunda-butce-gerceklesmelerindeki-sapmalarin-nedenlerinin-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/889a9fcd-8662-4b8f-b553-8e93d39af6ad/performans-programinda-yer-alan-bazi-hedeflerin-ciktisonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/11de32d4-cfbb-4e45-b80f-2e99cd1c1d17/performans-hedefi-tablosunun-mevzuata-uygun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/c76e4724-200e-425d-8c3a-4e5c08a1bb98/bazi-performans-gostergelerinin-performans-hedefleri-ile-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/d556e861-1107-4e7b-aaad-0550545a5ceb/stratejik-planda-paydas-analizinin-detayli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cdd25a26-863d-4a84-b570-8e9bde347e59/stratejik-planda-bes-yillik-tahmini-maliyet-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/07992a21-3806-4e2a-946f-07f87b55a3c5/yapim-islerinde-is-programinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/dfa13d5b-3430-4362-af06-6145e37f21ae/yapim-islerinde-all-risk-sigortasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/c9c5cf3d-e09a-4e80-924e-8126dde28448/sosyal-yardimlarin-nasil-ve-kimlere-yapilacagina-dair-bir-yonetmelik-bulunmamasi-yapilan-yardimlarin-da-baskanlikca-cikarilan-yonergeye-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/fa06cef4-3433-46a6-bac6-007a9ebeb97c/teknik-personel-taahhudunun-zamaninda-sunulmamasi-ve-cezai-sartlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f99af741-2781-434b-aed7-9773c81d704f/parasal-sinirlarin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/1326668c-9146-4187-86d6-08b74d1c3c3e/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/17ef412c-487d-42e6-996e-aaf9d54224c1/mevzuatta-belirlenmeyen-unvanlarda-sozlesmeli-personel-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/0d8d4dea-99ad-4766-afe4-71dda83b54b6/kurum-personeline-kanunda-yer-alan-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/c1c5059a-a994-451d-a042-be2f293deb6e/iscilerin-yillik-izinlerinin-kanunun-ongordugu-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/465993fc-a5d1-4542-a6f1-0fef08073e84/ihalelerde-pazarlik-usulunun-genel-bir-uygulama-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/19163e7a-ae1d-4f89-aae5-112d40d2cb26/dogrudan-temin-usulu-ile-yaptirilan-yapim-islerinde-yaklasik-maliyet-hesabinin-yapim-isleri-ihaleleri-uygulama-yonetmeligine-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4331e705-469e-4d2f-8de8-3d34d4876141/asansor-muayene-kurulusundan-periyodik-bakim-ucreti-alinmamasi http://kamubis.com/decisions/SayistayFinding/8cb3510c-8ccf-4502-ba4d-23a958cf7b7e/anahtar-teslim-goturu-bedel-sozlesme-yaptirilmasi-gereken-yapim-islerinin-birim-fiyat-sozlesme-ile-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/33d4d381-ff79-44d4-9f48-fc621152bcf7/4734-sayili-kamu-ihale-kanununun-22d-ve-21f-maddesine-gore-yapilan-mal-ve-hizmet-alimlarinin-kanunda-ongorulen-10luk-siniri-asmasi-ve-kamu-ihale-kurumunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/9b1c4299-ae24-4f33-8497-c10899ac081d/237-sayili-tasit-kanununa-aykiri-olarak-meclis-karari-olmadan-tasit-edinilmesi http://kamubis.com/decisions/SayistayFinding/36402efe-241d-4cbf-84c7-157bbe498762/belediyenin-baskasindan-kiraladigi-tasinmazlari-belirledigi-amac-disinda-kullanmasi http://kamubis.com/decisions/SayistayFinding/dfefac3d-fdb0-4368-8927-5a68089abefa/kurum-veznelerinden-yapilan-tahsilatlar-icin-kasa-hesabi-ile-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b15eb208-dff4-4cb2-bc17-390c5f9853e8/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e73be1b6-3509-4824-afa2-b914dcf5378d/hazineye-ait-tasinmazlarin-satis-bedellerinin-tahsil-edilen-kismindan-10-payin-775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabina-aktarilmamasi-ve-bu-payin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f53f2d12-7ce3-49ea-92d5-5d5456510fbb/yevmiye-defterinde-bazi-yevmiye-numaralarinin-bos-birakilmasi http://kamubis.com/decisions/SayistayFinding/d7c04362-d941-468d-9766-cf08c89243ec/takibe-alinan-faaliyet-alacaklarinin-mevzuata-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/277f8b44-f31d-47af-81eb-9e5bbe8d3c6f/birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cabaad63-4c74-4474-b704-b95a02ea23d4/belediye-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/867c4ec7-88dc-42ac-a7ac-e27f5e51a760/tasinmaz-envanterinin-yonetmelik-hukumlerine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a181c675-c489-4ba8-bd6a-6218b1a9d821/vilayetler-turizm-ve-ticaret-anonim-sirketinde-nakit-yonetiminin-etkin-olacak-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3611f55b-ceeb-4262-b6de-b1035948e45d/vilayetler-turizm-ve-ticaret-anonim-sirketinin-taraf-oldugu-sozlesme-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/1fead0b1-e825-49aa-b8c3-410e49cebfab/diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1a130352-65d5-4f7b-938b-74363baea736/verilen-cekler-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9374b434-009b-4600-a363-4bf8e0efcb1d/genel-yonetim-giderleri-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d60f1788-5c96-4cd5-ba97-1115ee7ab72a/stratejik-planda-yer-alan-amac-ve-hedeflerin-mevzuata-uygun-olusturulmamasi-ve-performans-programinda-yer-alan-amac-ve-hedeflerle-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/538e153c-43b6-4341-8ef4-64c090e36bb9/sosyal-denge-odemelerinden-4688-sayili-kanun-ve-toplu-sozlesmeye-aykiri-olarak-sozlesme-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/62afcde7-72d9-4a56-b463-bac1571b0aa3/otopark-bedellerine-iliskin-gelirlerin-buyuksehir-belediyesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6ebba290-394c-4204-9ea1-be0ac2af13f7/idarenin-bazi-tasinmazlarinin-bedelsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e8788d77-4d26-4b6c-9ac3-73f8d2e02ad7/sosyal-denge-sozlesmesine-mevzuata-aykiri-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/59786e43-cfe2-40e2-81d3-98d8d15fda03/idare-faaliyet-raporunda-stratejik-plan-ve-performans-programi-uyarinca-yurutulen-faaliyet-ve-projelerin-sonuclarinin-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/86b999bd-4879-40f4-82d0-cea2d75f67eb/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7c3169be-6438-4af0-b91e-8cc70b28be6b/gelirlerin-buyuk-kisminin-dogduklari-anda-degil-tahsil-edildikten-sonra-tahakkuk-ettirilmesi-sonucunda-belediyenin-mali-tablolarinda-faaliyet-alacaklari-ile-gelirlerin-tam-olarak-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/8c923097-e4c9-403d-8548-f9be1e13d61e/alinan-gecici-ve-kesin-teminat-mektuplarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/57fb52e2-580e-4d3e-bb27-711336031a90/gider-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6f21de29-f16f-4acc-9f5e-e57fe81079f3/belediyeye-yapilan-ve-belediye-tarafindan-kamu-kurumlarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e5ec41ac-74c0-46e8-84ab-f0ca4fa64c9f/eglence-hizmeti-sunan-isletmelerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/8010070e-328a-41fc-9028-8b4e0796ecbc/belediyenin-ortagi-oldugu-sirketlerdeki-kayitli-sermaye-tutarlari-ile-bilancodaki-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-tutarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/8489dad3-a59f-4c36-90ca-52a4e21f3898/duran-varliklar-icin-yapilan-harcamalarin-ilgili-duran-varlik-hesaplarina-kaydedilmesi-yerine-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/20efa065-d975-4ac6-94ab-57ab5082b9db/tuketilen-malzemelerin-muhasebe-kayitlarinda-gosterilmemesi-sonucunda-bilancoda-ilk-madde-ve-malzemeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ac1f02ae-88f4-4310-90c4-b73e3a07e2c6/yeralti-ve-yerustu-duzenleri-hesabi-ile-binalar-hesabinda-yer-alan-tasinmazlar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e6c71082-5c78-417c-a6b3-719aa8da528b/performans-programinda-yer-alan-bazi-performans-gostergelerinin-performans-hedefleri-ile-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/d2636a26-dc08-4969-9e4b-42c4fedaedbd/gosterge-ile-hedef-arasina-faaliyetproje-eklenmesi http://kamubis.com/decisions/SayistayFinding/85ef2f60-bc2d-441d-9d80-2abc356aeeac/stratejik-planda-olculebilir-nitelikte-olmayan-gostergeler-bulunmasi http://kamubis.com/decisions/SayistayFinding/ab363ff1-4b07-43a9-bde2-1b2af9e3305e/toplam-maliyet-tablosunun-kamu-idareleri-icin-stratejik-planlama-kilavuzuna-uygun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ade7489d-7b16-4830-9036-2856ccb0ddcc/tasinirlarin-mevzuata-uygun-olarak-kayit-edilmemesi-ve-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a8f05b50-0a48-4318-9d55-45a86edc4be0/faaliyet-raporunda-bazi-performans-hedeflerinde-meydana-gelen-sapmalarin-nedenlerine-iliskin-aciklamalara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/14c5f008-d7df-449f-9b5a-c3e139430c3e/faaliyet-raporunda-hedef-gerceklesmelerindeki-sapma-nedenlerinin-mantikli-ve-inandirici-gerekcelerle-aciklanmamasi-gecerlilikikna-edicilik-kriterini-saglamamasi http://kamubis.com/decisions/SayistayFinding/d24786cf-02fc-4e69-85e7-27086bfa9cce/performans-hedefi-tablosu-ve-faaliyet-maliyetleri-tablosunda-aciklamalar-kismina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/96c78b53-b6e7-4aed-87bc-54018ecddf48/stratejik-planda-yer-verilen-dort-adet-performans-gostergesinin-iyi-tanimlanmamasi http://kamubis.com/decisions/SayistayFinding/2d2bfd27-ea07-4017-bfe7-2f78906360b5/yevmiye-madde-numaralarinin-islem-tarihinden-sonra-degistirilebilmesi http://kamubis.com/decisions/SayistayFinding/4924f6a4-f18c-4e5d-91ab-6c07598860cd/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/6fc36797-48a2-4e1a-a29e-c8e1e8e761ff/on-odeme-usulunun-mevzuata-aykiri-bir-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6e857631-4868-419f-9118-1bb9e94d1a54/kurumun-mevzuata-aykiri-olarak-sirket-borclarina-kefil-olmasi http://kamubis.com/decisions/SayistayFinding/30444b95-7343-4b6e-9bf9-a1266d18df60/ihale-yapilmaksizin-tasinmazlarin-kullandirilmasi-ve-kira-sozlesme-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/246072af-e7aa-410f-8897-9ee2f37c5aa7/personel-calistirilmasina-dayali-hizmet-alimi-suretiyle-calistirilan-iscilerin-belediye-sirketinde-istihdam-edilmeye-baslanilmasi-sonrasi-sozlesmelerin-feshedilmemesi http://kamubis.com/decisions/SayistayFinding/65502142-9f01-4d0f-97be-512e9087de2c/ihale-konusu-is-kapsaminda-yer-almayan-mal-ve-hizmetin-mevzuata-aykiri-olarak-is-bunyesine-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/a9893619-be8c-404a-8c4b-c6f96f22994a/bazi-hizmet-alim-ihalelerinde-kamu-ihale-kanununda-ongorulen-hukumlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/57fc9594-cd07-4b05-93b9-8f5ed64ca84e/tahsil-edilmesi-gereken-otopark-bedellerinin-takip-edilmemesi-ve-otopark-hesaplarinin-mevzuata-uygun-olarak-yonetilmemesi http://kamubis.com/decisions/SayistayFinding/a396dbdf-ce4b-4a6c-8e77-82e5be9f03ce/tasinir-satis-islemlerinde-mevzuata-aykiri-islem-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/29f55240-2185-4b47-a057-e168faa68bc8/ozel-kesim-tahvil-senet-ve-bonolari-hesabina-hatali-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/87d777c2-b294-4c15-8789-50de0ff1a0d4/kurum-borcunun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/8c414c9e-4c0a-4dcc-a442-9cb5f1361f30/performans-olcumlerinin-saglikli-ve-guvenilir-bicimde-yapilmasini-saglayacak-bir-veri-kayit-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/5045b594-6195-43f2-bbaa-dd7f2bfe2675/transfer-niteliginde-olan-bazi-giderlerin-gayrimenkul-buyuk-onarim-giderleri-odeneginden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fa090fd5-bd7d-4e13-a8a2-2a6cfc49ef0d/canli-muzik-izin-belgesi-olan-bazi-isletmelerden-eglence-vergisi-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b1612996-937a-4e16-92bc-1b58423a97c5/taahhut-evraki-ile-sozlesme-tasarilarinin-mevzuat-geregi-zorunlu-olan-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/d837acfb-9211-445b-b8ce-a86c8067f66e/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payi-icin-belediye-meclisince-karar-alinmamasi-ve-bu-nedenle-soz-konusu-payin-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/cfe38dea-f538-4f65-b1e5-8c2c9301a965/gecekondu-fonuna-toplanan-paralarin-gelir-hesabina-ozel-gelir-olarak-kaydedilmemesi-ve-tahsis-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b1f48139-e9e5-44f6-b68d-8322f26c08e1/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/303249d9-7781-4aac-9b9d-56dbe5ad4c89/kurumsal-mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/cc98b9d8-4a5a-4fa5-b017-f0a86e21f289/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/565af0d4-78e4-4942-9c02-941bf4912dee/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9dec0163-bc75-4596-8280-8ed8147cab58/satisi-yapilan-ve-bedeli-tahsil-edilen-arsalarin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/82a781fa-77f8-4858-b755-2853f39c466a/harcama-birimleri-itibariyla-tasinir-yonetim-donemi-hesabinin-hazirlanmamasi-ve-bilanco-ile-tasinir-hesap-icmallerindeki-tasinir-mal-bilgilerinde-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/b3ec75b2-567b-4604-a1e9-cce790056a56/gecici-kabulu-yapilan-yatirimlarin-muhasebe-kaydinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/132223da-65d5-4e5b-9683-65af485fc64e/bilgisayar-yazilimlari-icin-mevzuatinda-belirtilen-sekliyle-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/09b8e211-9797-419e-a45a-b6a00d69c6ff/bazi-maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ba3dfa42-9e2d-46f8-8de2-e0a6dbf8cca7/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/bc46d245-f357-442c-afb6-185d1c8b181d/alinan-depozito-ve-teminatlar-icin-vadesine-bakilmaksizin-tek-hesap-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b2fee678-53eb-4e67-be97-3cd1782a7705/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/8416d899-2838-4640-98ec-d2a8d5546159/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/7116c6b2-439e-4ba9-b9dc-e8d991c2a17f/ortak-altyapi-hizmetleri-kapsaminda-buyuksehir-belediyesi-tarafindan-tahsil-edilen-gelirlerden-kuruma-aktarilmasi-gereken-gelirlerin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fd90c382-30a9-4913-8db5-47c31131a0c7/kamulastirma-islemlerinin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4af0d268-b94b-4ca2-ba9f-2c99b2f7a96d/hazineye-ait-tasinmazlarin-satisindan-belediyeye-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f6354d6-7f72-4eda-a62b-f425adae6369/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/96589a07-496d-4502-a213-f87f0efeb91b/ozel-kalem-mudurlugune-yapilan-atamanin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/45c68822-cceb-429c-af21-3fa58e41d65f/bina-insaat-harcinin-matrahinin-hatali-hesaplanmasi-ve-mevzuatta-belirlenen-tarife-uzerinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/150b6f81-39a1-4ab4-a0a4-03775af68504/belediyenin-kiraya-vermis-oldugu-isyerlerinden-bazilarinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyetlerine-devam-etmesi http://kamubis.com/decisions/SayistayFinding/bab36a91-6558-4a18-96a9-cdcb6d5fafea/belediye-tarafindan-isyeri-acma-ve-calisma-ruhsati-verilmis-olan-bir-kisim-isyerlerinden-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cdbbec26-419d-404a-ace7-e20f738eca0f/genel-butce-vergi-gelirlerinden-ayrilan-payin-iller-bankasi-tarafindan-kuruma-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/a56f76da-9244-4996-ad0b-00d7cd314be8/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/696663f9-6fce-4d71-9b40-2c6876146ae2/kres-ve-nikah-hizmetlerinin-bazi-kisilere-ucretsiz-veya-indirimli-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/c700cf2f-4bae-45c2-b818-557ce50792ee/belediyenin-kiraya-verdigi-tasinmazlarin-kira-suresini-ihaleye-cikmadan-uzatmasi-ve-ecrimisil-uygulamasi http://kamubis.com/decisions/SayistayFinding/e3adcdae-b053-4e56-848d-d0154c758673/arac-kiralama-ihalesine-katilimda-belirlenen-yeterlik-kriterlerinin-rekabeti-engelleyici-hususlar-icermesi http://kamubis.com/decisions/SayistayFinding/3ca780f3-6aa3-4a9e-9419-cf137bf7e4d9/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/105b3bc0-6372-45f2-b6d8-d3df78bb0740/kamu-ihale-kurumundan-uygun-gorus-alinmaksizin-mal-alimlarina-iliskin-yasal-limitlerin-asilmasi http://kamubis.com/decisions/SayistayFinding/0f291d0f-81ee-4e3b-a02e-6e53e483b680/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/d2481756-281f-4821-86dc-a33accc1e8bb/isciler-icin-kidem-tazminati-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/12b96dac-1d14-4e42-b03b-5ab99f95d7e8/kalkinma-ajansi-payinin-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/baea4d50-00ea-4576-9c81-8068adfc2362/ticari-mallar-hesabi-yerine-ilk-madde-ve-malzeme-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c9f94de3-5416-417f-8e98-16a4128710ca/ambalaj-atiklarinin-kontrolu-yonetmeligi-geregince-ambalaj-atiklarinin-toplanmasi-icin-yetki-verilen-sirketten-herhangi-bir-bedel-alinmamasi http://kamubis.com/decisions/SayistayFinding/98bb6ceb-7e79-4fae-89a9-e11e95a6ca08/elektrik-ve-havagazi-tuketim-vergisi-ile-haberlesme-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9a2e99a3-2bd2-4dbc-a424-b38030104e62/taahhut-kartlarinin-tutulmamasi-ve-gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1fcfc293-8080-4c8e-bf14-c1941231dfef/banka-kredileri-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/65393698-06ce-42c0-99c5-fabdf9d685d2/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e4425acd-efa1-43ae-8a6c-a0d21d2ce450/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b910bcdf-56a0-4a90-9380-0172b1ad231a/faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/0f33c161-e999-48d2-ba68-a90af8d91a5c/kurum-tarafindan-kiraya-verilen-tasinmazlarin-kiraya-verilen-duran-varliklar-hesabi-ve-diger-nazim-hesaplar-karsiligi-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7e368c60-943d-4713-a14b-fe01f2966879/belediyenin-yonetmelik-hukumlerine-aykiri-olarak-sosyal-yardim-kriteri-belirlemesi-ve-bu-kriterin-saglanmasina-iliskin-bir-dogrulama-yontemi-olusturmamasi http://kamubis.com/decisions/SayistayFinding/813c370d-bf5c-4bc8-9c1f-b41cbff11125/sozlesmeli-olarak-istihdam-edilirken-programci-ve-cozumleyici-kadrolarina-atanan-personelin-mevzuatta-ongorulen-sartlari-tasimamalari http://kamubis.com/decisions/SayistayFinding/8f19c747-b91d-4d62-bdd1-1eefc85ba9b9/sozlesmeli-olarak-istihdam-edilen-personelin-mevzuatta-aranan-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/5028bc8b-76c4-44f0-ada7-3b99bfe12a0a/yevmiye-defterinde-bazi-yevmiye-numaralarinin-bos-birakilmasi http://kamubis.com/decisions/SayistayFinding/1b3db531-38c0-4928-a28e-8e7022edbb43/yapilmakta-olan-yatirimlar-hesabinin-kullaniminda-mevzuata-aykiriliklarin-mevcut-olmasi http://kamubis.com/decisions/SayistayFinding/4eeed87c-4f46-46ec-a368-dc43c5a2191b/sirketlerin-sermaye-artirimlarina-istirak-icin-yapilan-butce-giderlerinin-hatali-ekonomik-kodda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6c37f88d-8714-4964-a7d6-73721508906f/sosyal-guvenlik-kurumuna-odenecek-ek-karsilik-primlerinin-hatali-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/2e6d53a4-fa9d-406f-a5c0-67b5c6e9e3ed/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/97b8457f-144c-43fe-8c87-4c9c8afe33a4/tasinir-mal-yonetiminde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7fa7e98d-3c96-436d-ba92-44237e32e509/tasinmaz-kayitlarinin-mevzuata-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/812386d3-6db5-46b2-aa6d-b3ea89719fbd/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0a3cc297-0fcb-4ca6-bad9-06036e1f2416/tasinmaz-icmal-cetvelinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e4f4f7bc-e6ad-4df7-a240-ae3345979ea2/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/bfa41094-ef2f-48f1-b73a-c504ccb9834e/sozlesme-yukumluluklerini-yerine-getirmeyen-kiracilara-sozlesmede-ve-devlet-ihale-kanununda-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/2e69d5a8-5846-4386-8a75-6599fbc7b1bc/mevzuatta-aranan-sartlar-saglanmadigi-halde-bazi-calisanlarin-taseron-firmadan-belediye-sirketine-isci-statusunde-gecirilmesi-ve-gecis-islemleri-tamamlanincaya-kadar-sozlesmenin-dayanaksiz-olarak-uzatilmasi http://kamubis.com/decisions/SayistayFinding/4ce8c499-6746-48bc-a2f4-cc8249e03b1b/gerekli-sartlar-saglanmaksizin-kamu-kurumuna-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/fa1cde17-9407-4a9f-8254-2f6a743f8130/gecekondu-fonu-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0b06aa04-52ac-457a-8328-bd499227211a/kurum-tasinmazlarinin-kiralanmasinda-pazarlik-usulunun-51g-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6f6d717f-e57a-4f60-9f55-05f6e1bccc32/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e43eb10b-cf18-46ee-94c2-2cfc8d0df30f/banka-kredi-kartlarindan-alacaklar-hesabindan-banka-hesabina-aktarimlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b818d27-e0cd-4d5a-b53e-ffbc15070341/biletle-girilen-bir-kisim-eglence-isletmelerine-eglence-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/d13c9ace-85e1-46be-9ac8-1881b9b887c6/kurum-tarafindan-kiraya-verilen-tasinmazlardan-elde-edilecek-kira-gelirlerinin-maddi-duran-varliklarin-kira-ve-irtifak-hakki-gelirleri-hesabi-ile-diger-nazim-hesaplar-karsiligi-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f094ea08-f422-48de-ace0-17962ac1bf90/verilen-hizmet-karsiligi-elde-edilen-gelirlerde-katma-deger-vergisinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/7ef9cf55-f6a4-4dff-b4d7-b54068205a4e/verilen-depozito-ve-teminatlar-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/20571d20-57f3-48d2-a515-c3313d40dbd8/mahallin-en-buyuk-mulki-idare-amirinden-izin-alinmaksizin-bir-vakifla-ortak-hizmet-projesi-gerceklestirilmesi-ve-ayni-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/1a5f6eb7-8637-42b9-832e-cf5f2d5f508d/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-uygulamak-suretiyle-belediye-sirketine-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/5c2fe7b9-484b-42e1-9cc4-3009f8296972/arac-kiralama-ihalesine-katilim-icin-belirlenen-yeterlik-kriterlerinin-rekabeti-engelleyici-hususlar-icermesi http://kamubis.com/decisions/SayistayFinding/09ef407a-9b7e-4027-b23a-0db4f8756c25/gider-taahhutleri-ve-gider-taahhutleri-karsiligi-hesaplarinin-yil-icerisinde-kullanilmamasi-ve-bilancoda-usulune-uygun-olarak-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7d1c3045-15e3-4656-861b-a67c2329f1a5/gelirlerden-tecilli-ve-tehirli-alacaklar-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2005c457-9db8-40e0-bf78-1ccf79e96365/bilancoda-yer-alan-tasinir-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/100adbb9-4bb6-4f00-b65f-9dc683d3b9b9/emanetler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/fd08a9c0-ee5c-46fb-9588-886a7be5ae62/maddi-duran-varlik-edinimi-icin-yapilan-harcamalara-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi-nedeniyle-maddi-duran-varliklarin-maliyet-bedelinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/fb024359-ff09-48e0-97f2-c0d57509cf60/kesinlesen-sayistay-ilamlarinin-gereginin-hic-yapilmamasi-ya-da-mevzuatta-on-gorulen-sure-asildiktan-sonra-yapilmasi http://kamubis.com/decisions/SayistayFinding/733dc5ee-7339-4f38-b0db-0a5b3f4fe177/bazi-alacaklarin-takip-islemleri-baslatilmadigi-halde-gelirlerden-takipli-alacaklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/74feff28-5013-492f-9ae6-90013c9bde9b/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-paylarinin-hatali-hesapta-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/01c40a2c-9a26-4b32-bff7-4fab9c052b27/belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ae1eb833-6159-4f43-a6a2-424cbb939eae/belediye-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/0ec42caa-fffb-45f6-85e4-de062304d161/belediyenin-vakif-universitesine-hizmet-binasi-yapmasi http://kamubis.com/decisions/SayistayFinding/08d6bc4e-45fd-4f57-bb36-66f99d1c3d79/tasinmazin-bedelsiz-olarak-spor-kulubune-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0311ed83-2b8a-4dd4-b435-9b1efc85ee9a/belediye-sirketlerindeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/e1c3766d-0ea0-47b4-8674-fb6964c9702b/hizmet-alimlari-ile-yapim-islerinde-odenen-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/c2e1c2ef-8e82-4224-8fc0-13053d93680e/yapilandirilmis-mali-yukumluluklerin-hatali-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/d19a1197-c35a-4d5c-9a14-2ccddc285994/tapuda-kayitli-tasinmazlarin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/76621400-fed9-4ee7-9516-1c32b62e8f58/veri-kayit-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7daaf9c8-938c-4d01-92bd-20cae5510a39/faaliyet-raporunun-icerik-yonunden-mevzuata-uygun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/b6eabfdd-d6d2-4174-b9af-291fbf65f359/faaliyet-raporunda-ulasilamayan-hedeflere-iliskin-gerekcelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/3727efe3-2b0e-4dd0-8c41-9a7ec929d3a0/kurumun-internet-sitesinde-performans-programinin-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/b2e770fd-fcb9-4c81-a340-4df1fa48446d/stratejik-planin-sunum-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/b38730e0-3662-4e26-a7e8-6b72d8b0935f/yevmiye-defterinde-yururlukteki-mevzuata-aykiri-olarak-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/45d68d21-a359-4364-af8e-cc1e502c1b75/tasinmazlarin-kamu-kurum-ve-kuruluslari-disinda-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/35a1edc3-e30d-45ac-9cfe-59e49100bffd/istisnai-memuriyet-kadrosu-olan-ozel-kalem-mudurlugune-atanan-kisilerin-bir-sure-sonra-sinavsiz-olarak-sinavla-girilebilecek-memur-kadrolarina-naklen-atanmalari http://kamubis.com/decisions/SayistayFinding/ab612c15-0b65-4b75-b65a-31e1324f970f/belediye-gelirlerinin-toplanmasinda-kanunda-belirtilen-surelere-ve-prosedurlere-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/13ca9e4c-b368-45fc-a1cb-fdc1dd930eeb/kamu-ihale-kurulundan-uygun-gorusu-alinmadan-4734-sayili-kanunun-21-ve-22nci-maddelerindeki-parasal-limitlerin-asilmasi http://kamubis.com/decisions/SayistayFinding/fa042a63-3389-41f1-bf10-24a33a395658/malatya-il-belediyesinden-kalma-gelirlerin-tahsilinde-gerekli-ozenin-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/a6ba60a2-2af2-45a7-9e42-51fbad29b24d/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/2a136c82-a978-44e1-ad83-0da1d83ea62e/ozel-maliyetler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0d7cde76-e1c8-4a6a-a8c5-4d614774cc89/belediye-tarafindan-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/32ba30f5-9b02-4656-920b-ecd96e0057b9/stratejik-planda-yer-alan-amac-ve-hedef-sayisinin-coklugu http://kamubis.com/decisions/SayistayFinding/8d9f2c5e-5f66-4177-9cee-daa449a587bd/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-ucreti-alinmamasi http://kamubis.com/decisions/SayistayFinding/900b45a8-6bfb-4fb0-95bd-d38791d7486d/hazineye-ait-tasinmazlarin-satisindan-tahsil-edilen-10-payin-775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0105659c-3d8e-4fc3-b7de-9c29b6ccce05/faaliyet-raporunda-kurumsal-kabiliyet-ve-kapasite-degerlendirmesinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/c8b6032a-5f31-4d7f-8a25-f3d4f4cd2b7a/dogrudan-temin-yontemi-ile-yapilan-ve-gerceklesmesi-belli-sureyi-gerektiren-mal-alim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f93fb507-f7f0-4d30-902a-38af1bd446b6/faaliyet-raporunda-performans-bilgi-sisteminin-degerlendirmesine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/25706bf7-3125-4f35-b60c-a3af5e5fbd8d/faaliyet-raporunda-yurutulen-faaliyet-ve-projelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/a6a2f380-9702-4581-96b8-369f6ee2905a/faaliyet-raporunun-mali-bilgiler-bolumunde-denetim-sonuclarina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/fbd38eee-7103-4ac3-8427-e396e973809a/stratejik-planda-yeralan-amac-ve-hedeflere-iliskin-tahmini-maliyetler-ve-kaynaklarin-gosterilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/98558f81-661d-4e83-bd58-c5585e5e2db2/stratejik-planda-hedefler-olculebilir-olarak-ifade-edilmedigi-halde-performans-gostergelerinin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/294b5315-80bb-49bf-8b41-2123d629bf7b/stratejik-planin-ust-politika-belgeleri-ile-iliskilendirilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/ed62ed01-255b-44ca-943e-43209462ada2/stratejik-planda-hazirlik-donemi-ve-programina-yer-verilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/2be8422d-0033-484c-89f6-1b2fbd8ac508/idarenin-gorev-ve-yetki-alaninda-bulunan-bazi-yerlerdeki-isgal-harcinin-buyuksehir-belediye-sirketi-tarafindan-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/71679c85-f553-408c-b2bf-71e649bf0277/servis-plakalarinin-ihale-edilmeksizin-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/567be205-6176-40f4-af82-e3a69fe73063/il-ici-toplu-tasima-izin-belgelerinin-ihale-edilmeksizin-verilmesi http://kamubis.com/decisions/SayistayFinding/e290c3f4-6dae-4920-87a9-c6c0712e0a05/taksi-plakalarinin-ihale-edilmeksizin-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/1a94e3e3-c602-4327-a079-ae65c383b50f/halk-otobusu-ve-minibus-hatlarinin-ihale-edilmeksizin-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/3253caa6-5895-4fdf-9322-14ca26636f19/stratejik-planda-bir-onceki-donem-stratejik-planina-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/e3661071-b373-4a14-aa37-ceb3cb8cdb04/kira-sureleri-sona-eren-bazi-tasinmazlarin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/57c62284-18c0-4141-85e5-43fdee23f981/ic-kontrol-sisteminin-duzenli-olarak-degerlendirilip-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/703c2c91-e6f8-4fea-aabc-23e11292e804/yevmiye-madde-numaralarinin-duzenli-ve-muteselsil-olmamasi http://kamubis.com/decisions/SayistayFinding/75074ded-9352-4be3-b90e-857db566a483/yevmiye-defterinde-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/f8d75392-be64-44da-bca9-f066f213bbd2/engelliler-icin-erisilebilir-duruma-getirilmeyen-bazi-ozel-halk-otobuslerinin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/c281704d-2798-446f-928d-b09c25309c7a/kemer-golunde-belediye-meclis-karari-olmadan-belediye-sirketi-tarafindan-tekne-calistirilmasi http://kamubis.com/decisions/SayistayFinding/c0330477-b28c-4067-8701-ed79bb36f9c9/belediye-sinirlari-dahilinde-faaliyette-bulunan-bazi-toplu-tasima-araclarinin-izin-veya-ruhsat-almaksizin-calismasi http://kamubis.com/decisions/SayistayFinding/b3b730bc-7dbc-48e4-af03-be195b8dec27/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinan-gecis-hakki-bedellerinin-ilgili-ilce-belediyelerine-aktariminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/35958e2c-28ee-4d92-9492-386e578e36a5/idare-mulkiyetindeki-tasinmazlarin-muhasebe-kayitlarinda-tahsisli-kullanilan-tasinmazlar-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/34d9eab3-b7ec-4c87-a874-a609f70c8738/696-sayili-kanun-hukmunde-kararname-kapsaminda-is-eksilisi-yapilmasi-gereken-sozlesmelerin-feshedilmesi http://kamubis.com/decisions/SayistayFinding/0ea55a35-b5ce-4bf5-a0a0-ec153088437b/elektrik-enerjisi-tedarik-eden-sirketlerden-bir-kisminin-idareye-elektrik-ve-havagazi-tuketim-vergisi-aktariminin-olmamasi http://kamubis.com/decisions/SayistayFinding/120a4a89-8493-40b5-b238-f510d24c80f6/maktu-vergi-ve-harc-islemlerinde-kanunda-belirtilen-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/760cbcc7-37b4-4566-a266-cef85d82c872/devlet-malzeme-ofisine-on-odeme-seklinde-verilen-kredilerden-harcanmayan-tutarlarin-suresinde-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/f8e89da1-3d09-4e06-898b-f792fd985624/tasinmazlarin-maliyet-bedeli-veya-rayic-deger-uzerinden-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1d97e962-cae1-4b50-8b17-6a9e79e62d92/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ad9a880c-1424-4f4f-b48a-6377e838fede/faaliyet-raporunda-performans-hedeflerinde-meydana-gelen-sapmalarin-nedenlerine-iliskin-aciklamalara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/8dd1065f-05c8-4cce-9061-226b963e22e4/performans-programinda-yer-alan-faaliyet-maliyetleri-tablosunun-performans-programi-hazirlama-rehberine-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ab4da728-09b6-4c18-ab67-e209160af457/stratejik-planda-olculebilir-olarak-belirlenmeyen-hedefler-bulunmasina-ragmen-bunlarin-olcumunu-saglayacak-performans-gostergelerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/8eaa520f-a616-40c6-ba0d-7d2ab6cacb7c/diger-kamu-kurumlarina-ait-paylarin-borclarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/35b47030-43b7-48d5-a797-879fc44a2ee2/dogrudan-tasitlarin-depolarina-konulan-akaryakit-alimlarinda-tasinir-islem-fisi-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/318c3c5b-9116-426e-a890-68496e21d363/sozlesmeli-personele-yapilan-sosyal-denge-tazminati-odemelerinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/6151342f-5370-4f3d-b77e-e5ef0a7853ac/kurumda-gorev-yapan-kadrolu-iscilerin-ucretli-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0613d514-06bf-4004-8fb0-cbb8271f6937/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-hatali-bilgi-icermesi http://kamubis.com/decisions/SayistayFinding/c4dc3bd1-31d5-4b42-bbff-6c991a1c2054/hizmet-alimi-suretiyle-tasit-edinilmesine-iliskin-esas-ve-usullere-aykiri-olarak-arac-ihalelerinin-yakit-dahil-yapilmasi http://kamubis.com/decisions/SayistayFinding/67c3ffbe-8468-4df6-930b-6babb2985a6b/bazi-arac-kiralama-ihalelerinde-yuklenicinin-teknik-sartnameye-aykiri-davranmasina-ragmen-gerekli-yaptirimin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c994c5cd-3f3c-48b0-81d7-f5fcd675cc6b/avukatlik-vekalet-ucretinin-dagitiminda-butceye-gelir-kaydedilmesi-gereken-tutarlar-icin-gerekli-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cd13a683-e9a3-466e-81a2-6171e1385a83/belediye-ile-ilgili-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesinde-mevzuata-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8abe48fa-ed23-4be7-94ae-79906fc50770/mevzuatta-yer-almayan-ikinci-bir-teminatin-ihaleye-katilim-sarti-olarak-istenmesi http://kamubis.com/decisions/SayistayFinding/b6962132-f8a6-40fb-aa98-00f803c6fb02/ambalaj-atiklarinin-toplanmasina-iliskin-imtiyaz-hakkinin-ihalesiz-ve-bedelsiz-bir-sekilde-verilmesi http://kamubis.com/decisions/SayistayFinding/fb7a081f-8cba-4f6e-9358-4cd893f52d6c/bazi-ihalelerde-benzer-is-taniminin-rekabeti-azaltici-ihaleye-katilimi-engelleyici-olacak-nitelikte-dar-olarak-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/c1129114-25f9-4e32-8a47-2f5863a8db92/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/679ad86a-4cd4-4fb1-b7fd-638b78b578cb/is-deneyim-belgesindeki-yazili-tutarin-ayristirilmadan-kabul-edilmesi-sonucunda-ihaleden-elenmesi-gereken-firmanin-uzerine-ihalenin-birakilmasi http://kamubis.com/decisions/SayistayFinding/8a2f9ef3-9c12-4c97-baec-543e72a82dc0/kurumun-bazi-kiracilarinin-kiraladiklari-alanin-disina-tasmalari-suretiyle-isgalci-hale-gelmeleri-ve-haklarinda-ilgili-mevzuat-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/2130f14a-86d0-4432-9740-6b199fba749e/kurumun-hukum-ve-tasarrufunda-bulunan-bazi-yerlerin-ihale-olmaksizin-isgalci-konumunda-bulunan-kisilere-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/4174ae49-ad3e-48b1-8be9-998cd1b0edc9/ihale-oncesi-yapilmasi-gereken-islemlerin-yerine-getirilmemesi-sonucunda-idarenin-mali-kulfete-katlanmasi http://kamubis.com/decisions/SayistayFinding/17843cae-39cb-4817-bf8f-80c1261ab5cc/karsiligi-olmadigi-halde-ileri-tarihli-cek-verilmesi-ve-ceklerin-bir-kredi-araci-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8ab6f7cc-d3eb-4b4f-8268-1ae2cfe3f079/tasit-kiralama-ihalelerinde-mevzuata-aykiri-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/2c518c2b-9e41-4154-b606-8b1e3021db97/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-kiraya-verilmesi-suretiyle-yalnizca-ozel-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/8c1b740e-019b-48a7-b796-bb1127150c4c/belediye-adina-tescil-edilmis-tasitlarin-belediyenin-envanter-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7a50b229-e209-4543-85b5-d00f2c04f691/otomatik-para-odeme-makinesi-atm-konulmak-uzere-kiraya-verilen-yerlerin-ihalesinde-idare-aleyhine-hukumlerin-ve-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8cdbab94-42f7-43d4-a4d6-0f5affbffa4c/faaliyet-maliyetleri-tablosunun-performans-programinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/fb714295-f364-4ee6-9601-85517f8a9b8b/performans-programinda-yer-alan-bazi-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/0308be95-ac5d-4feb-b221-51689cc2f595/performans-hedefi-tablosunun-performans-programi-hazirlama-rehberinde-belirtilen-sekilde-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e6787651-78be-40c3-9329-4b3b7741cf11/ic-kontrol-sistemine-iliskin-calismalarin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/a3c3d200-cafb-4f4c-ac8a-765832bc73ac/kredi-karti-ile-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-kurumun-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ae065462-2e2b-435f-a4d1-9968d06a03f2/idarenin-mal-ve-hizmet-ihtiyaclarini-dogrudan-temin-usulu-ile-kisimlara-bolerek-temin-etmesi http://kamubis.com/decisions/SayistayFinding/27610af9-9e65-46f6-bc6e-ad06279c9ff7/kamu-ihale-kurulunun-uygun-gorusu-olmaksizin-4734-sayili-kanunda-ongorulen-10-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/e3733e07-9a33-4220-b471-c3d01675c0d1/iscilerin-ucretli-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e1155561-ae8f-4c82-a1d2-f63e097f36d5/sosyal-denge-odemelerinden-yararlanan-personelden-4688-sayili-kanuna-aykiri-olarak-dayanisma-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/f5e021a6-42f5-4a64-8e0e-e403c050abf5/zabita-muduru-kadrosuna-asaleten-atanan-kisinin-mevzuatin-ongordugu-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/1c4e9a0c-3e71-46b1-9772-2995e0430eb7/5393-sayili-belediye-kanununda-belirtilen-yasal-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/890c5dbe-8195-4b36-b8eb-6a07f18a6c46/tasinir-mal-yonetim-hesabinin-hazirlanmamasi-ve-tasinir-islemlerinin-mevzuatina-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/34783951-fe25-4a23-8a6c-4b4bff1270b8/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/921ba16b-c84e-4fe8-8aec-f3f248a5d4f2/ambalaj-atiklarinin-toplanmasi-imtiyaz-hakkinin-ihale-edilmeden-ve-herhangi-bir-bedel-alinmadan-sirkete-verilmesi http://kamubis.com/decisions/SayistayFinding/ef46ebef-5ac5-4620-ab2a-a7409fe8524b/otopark-bedellerine-iliskin-gelirlerin-buyuksehir-belediyesine-gonderilmeyip-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9239429c-6e48-43f4-95d4-0922de645264/gecekondu-fonu-hesabina-aktarilmasi-gereken-paylarin-cari-hesaba-aktarilmasi-ve-paylarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a5ac1642-7af2-4af6-a907-c3d0c8a5ad80/eglence-vergisi-mukellefi-olan-bazi-isletmelerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/18b8310a-8aad-44ee-80b2-5dcebb3cb287/cevre-temizlik-vergisi-tahakkuklarina-iliskin-gerekli-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f8b34e66-ff80-4ecc-b33a-7d6986966e89/indirimli-emlak-vergisinden-yararlanan-kisilerle-ilgili-gerekli-incelemenin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58fd54a6-88f3-4da0-9b97-497af20af1f4/belediye-sinirlari-icerisinde-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/13de37d8-dd4d-49c7-97b6-2931f1ab93a4/ilanen-teblig-yapilmamak-suretiyle-bazi-alacaklarin-takip-ve-tahsilinin-saglanamamasi http://kamubis.com/decisions/SayistayFinding/f1eb098e-59a4-4b47-98ec-eff59d398fe5/imar-planinda-park-alani-olarak-bulunan-yerlerin-ticari-amaclarla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/57265249-a9d5-450f-a36a-445965529e7f/kuruma-ait-tasinmazlarin-5393-sayili-kanuna-aykiri-olarak-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/e506449d-c2be-4e06-84aa-003b6c824254/belediyenin-haczedilemeyen-gelirlerinin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/19322c6d-07d5-45ce-895d-0ba11824f236/suresi-gecmis-teminat-mektuplarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6f8e282a-cfca-4860-8018-95342e456337/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e3e8838a-92da-4521-a6ae-fc83889fac95/belediye-sirketine-taahhut-edilen-sermaye-tutarlarinin-sermaye-taahhutleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dead4d32-484e-4ef3-9256-0860161d1741/mali-tablolarda-yer-alan-ilbank-kredileri-tutarlarinin-gercegi-yansitmamasi-ve-dogru-yardimci-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7b760c2f-4c2f-4517-b773-ff5e7934fbf6/bazi-banka-hesaplarinin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dcb4cc34-27f2-46fd-beab-b5799c63be4f/faaliyet-sonuclarinin-olculmesine-yonelik-bir-veri-kayit-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2d3eb2bd-7eb4-4139-bfaf-f17c9f2e42ce/faaliyet-raporunda-yer-alan-hedeflerin-performans-programinda-yer-alan-hedeflerin-tahmin-verileri-ile-tutarli-olmamasi-ve-gerceklesme-verilerinin-dogrulanamamasi http://kamubis.com/decisions/SayistayFinding/b2d82522-120c-4aca-9191-6da7e61bf472/faaliyet-raporunun-ilgili-mevzuatta-belirtilen-tum-basliklari-kapsamamasi http://kamubis.com/decisions/SayistayFinding/9f3b3de3-9c7f-4049-908b-38eea6264861/performans-programi-hazirlama-rehberine-gore-kurumca-hazirlanmasi-gereken-tablolarin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/12a1d6ad-5865-47e8-bd42-2b55e0813b98/performans-programinin-performans-hazirlama-rehberine-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ce9423cc-ac36-488d-bc24-b72975a0a07f/performans-programinin-mevzuatta-ongorulen-surede-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/0dbd6360-f5ce-4d97-b452-62312c728d1b/stratejik-planda-stratejiler-ile-tum-amac-ve-hedefleri-iceren-bes-yillik-tahmini-maliyet-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/9c826565-ba79-4e97-888a-b8cabd5485e5/stratejik-planda-yer-alan-bazi-performans-gostergelerinin-iyi-tanimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/7e0d3591-1d7a-467a-85e6-faf62a4ffc26/stratejik-planda-yer-alan-bazi-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/5ae75dfe-a707-4226-8160-eaa13d4bf39a/stratejik-planda-yer-alan-bazi-hedeflerin-amaclarla-ya-da-performans-gostergeleriyle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/3425926b-6505-431a-91be-825a017aad10/bazi-performans-gostergelerinin-hedefin-gerceklestirilmesi-icin-yapilmasi-gereken-faaliyetlerden-olusmasi http://kamubis.com/decisions/SayistayFinding/9e893b4d-fb17-44e1-b915-8aada7766ec6/stratejik-planda-yapilan-guncellestirme-calismalarinin-yonetmelikte-belirtilen-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1151fa5-85d6-4845-b388-fb20d7461237/hakedisten-kesilen-asgari-ucret-destek-tutarlarinin-mal-mudurlugune-gonderilmeyip-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/f3ae5802-0950-4605-ba4a-722f4bda055d/buyuksehir-belediyesinden-belediyeye-aktarilacak-paylarin-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/3a421589-8217-4374-a0ec-31fb1fa5db6e/belediye-tarafindan-kiralanan-tasinmazin-dernege-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/d0cb4de9-8035-4dee-b667-71500cc99ade/4734-sayili-kanunun-21-ve-22nci-maddeleri-kapsaminda-yapilan-mal-ve-hizmet-alimlarinda-10-sinirinin-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a1c25c58-5e1b-4940-85bc-80351825a1c4/bazi-tasinmaz-kiralamalarinin-2886-sayili-devlet-ihale-kanununa-aykiri-olarak-51g-maddesine-gore-pazarlik-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/360a4b62-d166-4c65-ad34-b3579865c706/yerli-muhteva-orani-sartini-tasimayan-yabanci-menseili-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/dcce5f8e-7958-4ff1-94d4-4f86c948d3e1/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/9d18bfb7-acf0-49a3-844e-7876b3518097/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0593201d-ccba-4606-ae3b-9263fff2b77f/vezne-tahsilatlarinin-gunu-gunune-muhasebe-kayitlarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/2b6a23d6-d723-4227-87aa-aa94f0b4640d/kasa-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bee71f2a-1bee-4411-a7b7-1ad8ac8f05bf/gecici-mizanda-olmamasi-gereken-hesaplarin-2018-yili-gecici-mizaninda-yer-almasi http://kamubis.com/decisions/SayistayFinding/17586a96-9af8-4806-bf9d-3347f9dd49be/verilen-cekler-ve-gonderme-emirleri-hesabinin-yonetmelik-hukumlerine-uygun-olarak-kullanilmamasi-ve-yilin-bir-doneminde-bu-hesabin-borc-kalani-vermesi http://kamubis.com/decisions/SayistayFinding/21785115-c433-4e40-9267-4537bb8128ee/banka-kredi-kartlarindan-alacaklar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4110966e-140a-4d9c-a38d-7f90e2b3c319/banka-hesaplari-arasindaki-aktarmalarda-verilen-cekler-ve-gonderme-emirleri-hesabi-ile-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0105ce69-957a-43e1-b41d-c1f2d6a2c258/tapuda-kayitli-olan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/64cc6b9c-0cb5-4fd3-aa0f-bfb07ea32f23/surekli-isciler-icin-ayrilan-kidem-tazminati-tutarlarinin-muhasebe-kayitlarinda-hatali-gorunmesi http://kamubis.com/decisions/SayistayFinding/dfed0867-ca09-4e90-8566-5433d8d6ad11/personel-calistirilmasina-dayali-hizmet-alim-sozlesmesi-ile-calistirilan-iscilerin-kidem-tazminati-karsiliklarinin-ayrilmamasi-ve-yanlis-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/33db040f-fb44-4ba6-a371-99c845249bbe/net-deger-hesabinin-hatali-kullanilmasi-ve-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0c7108d1-bdbc-4e23-a1b8-e054829f25f7/tahakkuk-etmemis-kira-gelirlerinin-tahakkuk-kayitlarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/c9137eb5-57f6-4c36-ac31-d01d873cd499/gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bceb5e1e-e7b8-461c-88b7-0c681c7a8867/tahakkuku-tahsiline-bagli-gelirlerin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2756fbac-bebe-49d8-b28a-1074c62a126f/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-takip-edilen-maddi-duran-varliklardan-satisi-gerceklesenlerin-kayitlardan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/1bf9553d-3b58-4818-904d-9d968cece934/tasinir-hesaplarinin-idare-tasinir-mal-yonetim-hesabi-ayrintili-icmal-cetvelinde-yer-alan-tutarlari-ile-mali-tablolarda-yer-alan-tutarlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/629a8c7b-8d92-4636-81d1-b977fb423737/kurum-tarafindan-baska-kurumlara-tahsis-edilen-tasinmazlarin-amortisman-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/59d849b8-808a-47fe-8a78-675587389dc8/belediyeye-tahsis-edilmis-tasinmazlar-ile-bu-tasinmazlar-icin-ayrilan-amortisman-tutarlarinin-muhasebe-kayitlarinda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/8f1d5bb9-b516-446f-9445-bf0dc35a7d56/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-tasinmaz-icmal-cetvelinin-mevzuata-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/52b22c82-4984-4e3f-8e92-809df83ba82d/kurum-adina-tapuya-kayitli-olan-tasinmazlarin-bir-kisminin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/479da6ba-d521-4643-9bbb-fc8bbe4d026e/belediye-ait-bazi-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1ff179fd-a985-417b-8771-e0e63a5fb05c/performans-sonuclari-tablosunda-performans-hedef-ve-gostergelerinde-meydana-gelen-sapmalara-iliskin-nedenlere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/10eae69d-d2b6-4819-8145-c7b5358a5f2c/performans-sonuclari-tablosunda-bazi-performans-hedef-ve-gostergelerinin-gerceklesme-durumuna-yer-verilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/ebee1a8b-7838-4232-861b-5b51c440596f/performans-programinda-yer-alan-hedef-ve-gostergelerden-bazilarinin-olculebilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/dc6abf05-05cb-4ce9-8f4e-5bc1558e4cf4/performans-programinda-yer-alan-gostergelerden-birisinin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/e04b2e88-d675-4494-8cc1-0b04649c527d/performans-hedeflerinden-bazilarinin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/ce04e953-c7c9-4f11-afc0-f785bf9735e1/belediye-tarafindan-baska-kurumlara-ve-baska-kurumlarca-belediyeye-tahsis-edilen-binalara-iliskin-hatali-muhasebe-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f5145193-b030-4ee8-a069-7aa9d8f2bf48/belediye-tarafindan-baska-kurumlara-ve-baska-kurumlarca-belediyeye-tahsis-edilen-arazi-ve-arsalara-iliskin-hatali-muhasebe-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ec1de962-a7ce-4b52-924c-887edaaec30d/stratejik-planda-yer-alan-hedef-ve-gostergelerden-bazilarinin-iyi-tanimlanma-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/2af69cb3-1170-4ed9-8b4c-04fdcb2132ff/yevmiye-defterinde-yururlukteki-mevzuata-aykiri-olarak-bos-ve-taksimli-yevmiye-kayitlari-bulunmasi http://kamubis.com/decisions/SayistayFinding/cb46d91b-f65d-415b-8ce2-572f5331c4f7/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b10a2a83-2668-4033-b46d-634ec8b40cae/sosyal-denge-tazminati-sozlesmesine-mevzuata-aykiri-ve-sozlesme-konusu-olmayan-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/76c4844d-7910-419f-a580-48bd086b2fe6/borclanma-sinirlarinin-asilmasi-ve-yuzde-onu-asan-borclanma-icin-ilgili-bakanligindan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b99cc9e2-e529-4289-9f9a-c39c188a964c/5393-sayili-belediye-kanunu-hukumlerine-gore-belirlenen-borc-stokunun-asilmasi http://kamubis.com/decisions/SayistayFinding/23bcee1f-1091-4eda-aad5-a1b9a043b94a/belediye-tarafindan-baska-kurumlara-ve-baska-kurumlarca-belediyeye-tahsis-edilen-yeralti-ve-yerustu-duzenlerine-iliskin-hatali-muhasebe-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5ddf2643-a8d4-4bb8-8201-fe2bc939ae9b/iller-bankasindan-alinan-kredilerin-tutari-ile-muhasebe-kayitlarindaki-tutarin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/160c4e3b-7f04-41e9-a26d-7166bfb26590/kredilere-iliskin-tahakkuk-eden-faiz-borclari-icin-gider-tahakkuklari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9797f4ba-8f49-4255-825c-1721a53e57da/yapilmakta-olan-yatirimlar-hesabi-detayinin-mevcut-durumu-gostermemesi http://kamubis.com/decisions/SayistayFinding/19c46b38-e52b-4250-91f2-012790d758e2/sosyal-guvenlik-kurumuna-olan-yapilandirilmis-borclarin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6b978418-bdc4-4243-9c78-f58b59d5dbf4/personel-avanslari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f32e445e-ba2c-4bed-9dc1-2509f8f1fbaf/tasinmazlarin-1-yil-sureyle-kiraya-verilmesi-kira-surelerinin-encumen-karariyla-devamli-uzatilmasi http://kamubis.com/decisions/SayistayFinding/e17950b3-472f-459e-b9ac-0fe1bfde5cb7/sozlesmeli-olarak-istihdam-edilip-cozumleyici-kadrosunda-calisan-sozlesmeli-personelin-mevzuatta-ongorulen-sartlarin-hepsini-tasimamasi http://kamubis.com/decisions/SayistayFinding/4be78669-2487-4cd7-a25c-5bae73fc041c/sayistay-ilamlarinin-gereginin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/25f86944-6503-4be3-adf4-510373df2f82/otopark-hesabinda-toplanan-bedellerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3db7d8f7-e5b4-4538-b2b9-3f38722bbf6f/belediyeye-ait-tasinmazlarin-envanter-kayitlari-ile-muhasebe-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/86a32563-4d82-46c5-aef6-6081b0f5a6cb/otopark-bedellerine-iliskin-gelirlerin-vadeli-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9285fa7a-8772-4101-8fcb-b8bd40fc59e4/kamu-ihale-kanununda-belirlenen-esik-degerlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/385d6872-7a72-4822-acd3-1dda9dd0dfd9/eglence-vergisinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/c92153cb-dee5-4c7a-ac30-09bdcb5ca8df/belediyeye-ait-tasinmazlarin-ihale-yapilmaksizin-mevzuatta-bir-karsiligi-olmayan-isgaliye-sozlesmesi-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/97d2b02d-711d-4da4-b9b5-492781e296d3/belediyenin-tasinmaz-tahsisinin-5393-sayili-kanunun-75-inci-maddesine-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/b4943fae-1a37-4b24-b770-a306a6551cd6/belediye-tarafindan-verilen-isyeri-acma-ve-calisma-ruhsatlarinin-dogru-ve-guvenilir-veriler-sunamamasi http://kamubis.com/decisions/SayistayFinding/9155ec96-549a-49fe-a72e-2c2768925f70/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/439063c7-5965-4231-a013-c39aea4d15d6/5393-sayili-belediye-kanununda-ongorulen-borclanma-stokunun-asilmis-olmasi http://kamubis.com/decisions/SayistayFinding/7436d579-03e8-4e83-bd2b-c93d2161cd14/tahakkuk-eden-vadeli-mevduat-faizinin-eksik-kayit-edilmesi http://kamubis.com/decisions/SayistayFinding/dbc8b79a-9334-4f4d-9f87-37a04f1d4103/kidem-tazminati-karsilik-hesaplarinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/36d68ffb-1901-4cf2-9f87-9f3f9cca2e74/is-artisi-ve-fiyat-farki-uygulamalari-icin-alinan-ek-kesin-teminat-mektuplarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/553c73a8-f6c7-4153-9e18-7fcb5732e2b8/tapuda-kayitli-olan-bir-kisim-tasinmazlarin-muhasebede-gorunmemesi http://kamubis.com/decisions/SayistayFinding/ebf5e4eb-3de3-4e16-bd84-c1b8d5e1d8c8/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/63648a22-0f98-45ad-a5d9-0fd76b5b1884/ilbank-a.s.-kredileriyle-yapilan-islere-ait-vadesi-gelen-kredilerin-ve-kredilere-ait-tahakkuk-eden-faizlerin-kurum-bilancosuna-hatali-kayit-edilmesi http://kamubis.com/decisions/SayistayFinding/845ba277-5cb8-4d51-8fa3-2f8b5c1856fc/haklar-hesabinda-kayit-altina-alinan-maddi-olmayan-duran-varliklarin-tamami-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/533389d4-7e83-451a-86b1-47ba3e628648/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e2e0f34d-a556-4b78-9a0e-6dba15a2d56a/duran-varliklar-amortisman-defterinin-tutulmamasi-sonucunda-birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/100e8ee5-ffbe-460b-8952-47f89f138fc1/belediyenin-yapilandirdigi-uzun-vadeli-alacaklari-icin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabini-kullanmamasi http://kamubis.com/decisions/SayistayFinding/c28df86a-5c95-4a91-9318-a8bb4f1a68c3/kurumun-veri-kayit-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2051a27f-0a63-417a-8341-3028914512a3/belediyenin-yapilandirdigi-alacaklardan-1-yillik-olanlarin-tutarlari-ile-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/92515a0d-82e4-440a-a150-2322bb303563/belediyenin-su-borcu-alacaklari-ile-borclarinin-mahsubunda-tahsil-ettigi-katma-deger-vergisinin-muhasebe-kaydini-yapmamasi http://kamubis.com/decisions/SayistayFinding/37e9dbd9-db4b-4276-8ff6-9c74cce3081d/belediye-adina-kesilmis-olan-ilbank-sermaye-payi-kesinti-tutari-ile-mali-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/9a8704f5-ebca-44e7-9d22-60d2559ee017/aralik-ayi-memur-maasi-odemelerinde-butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/65cc9b05-cd82-424a-8226-4c5dd19f6be5/performans-sonuclari-tablosunda-bazi-performans-gostergelerinin-gerceklesme-durumuna-yer-verilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/28f2c2bf-5345-4287-9faf-c86e64000b57/faaliyet-raporunda-yer-alan-gostergelerden-bazilarinin-tutarlilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/f41f48f4-9aa6-48b0-a84b-a421c0a7d6d6/performans-sonuclari-tablosunda-performans-hedef-ve-gostergelerinde-meydana-gelen-sapmalara-iliskin-nedenlere-yer-verilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/b20c5ab8-19e9-4a4f-990f-43e02a547d57/performans-programinda-yer-alan-gostergelerden-birinin-iyi-tanimlama-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/06bf3d6e-ce6f-4f40-a1e3-4603fdbe31ea/performans-hedeflerinden-bazilarinin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/76b107df-ba20-4295-8f94-c56440f542bb/tahmini-maliyetler-tablosuna-stratejik-planda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/845f2ed1-77e3-45f5-ab6d-a10793ee0ce0/gecici-kabul-noksanligi-kesintisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/66c53a63-4ac8-4586-8473-853aa67058e5/stratejik-planda-yer-alan-hedef-ve-gostergelerden-bazilarinin-olculebilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/55833834-3a1a-47e2-b95d-386a138a6dd1/sosyal-denge-tazminati-sozlesmesine-mevzuata-aykiri-ve-sozlesme-konusu-olmayan-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/6b38e09f-119b-496d-88ff-89e0d8100695/programci-ve-cozumleyici-kadrolarinda-calistirilan-sozlesmeli-personelin-mevzuatta-ongorulen-sartlari-tasimamalari http://kamubis.com/decisions/SayistayFinding/729836c4-51a1-488a-b872-41e85a9a5590/belediyeye-ait-bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/90ff765c-7e7f-4f91-8151-7ada3168c2d4/belediyenin-tasarrufundaki-genel-hizmetlere-ayrilmis-alanlardan-ucuncu-sahislar-tarafindan-isgal-edilenlerle-ilgili-mevzuata-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/1d9464e2-b16e-45dc-8f62-7646fa6a99ce/kamu-kurumlari-tarafindan-kamulastirilan-tasinmazlar-ile-devir-ve-ferag-edilen-tasinmazlara-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/c40e9190-887a-49bf-bdce-557427722bbe/hurda-niteligindeki-maddi-duran-varliklarin-hurdasan-anonim-sirketine-satilmamasi http://kamubis.com/decisions/SayistayFinding/b66aeb1d-461f-45a1-936c-beea467d40c7/aykome-tarafindan-tahsil-edilen-altyapi-kazi-bedellerinin-belediyeye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/dd8b3401-ca44-4ac0-ac8a-a790b4d960ad/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2699389b-97ed-439e-92dc-da15d7d09601/elektrik-dagitim-sirketinden-geri-alinmak-uzere-finanse-edilen-trafo-binasi-tasima-isine-iliskin-masraflarin-kisilerden-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/40c8160c-4d89-4069-8b9c-0f22e2046b9d/belediyeye-ait-bazi-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/8a1ba53e-e4dd-4798-80ba-7cf6a3342e9d/elden-cikarilacak-stoklar-ve-maddi-duran-varliklarin-tamaminin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/773c3c23-fa72-4833-aa47-cd6c4bbf3bcb/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e7d11982-a357-4446-b1d3-8dd633f58cfe/pazarlik-usulu-ve-dogrudan-temin-yontemiyle-yapilan-mal-alimlarinda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-kanunda-belirtilen-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/925681ea-af8d-45b2-aca4-5c484dd9317a/belediyenin-mulkiyetindeki-bazi-tasinmazlarin-ihale-yapilmadan-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/4e0b65ab-fc68-4fc9-9afc-0cfb317c44ed/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/5460bf18-d49e-4af7-ac94-5491cbb61e5f/belediyenin-mulkiyetindeki-bazi-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/8623e020-d497-4345-b9c2-95b8d213ada1/temsil-agirlama-butcesinin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/74c663a4-108d-42fb-8bc0-433f6ca3818a/belediyenin-bazi-gelir-kalemlerine-ait-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/e16fbf30-b08a-44f0-bd4a-42d49c681db6/belediye-tasinmazlarinin-mevzuat-hukumlerine-uygun-olarak-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0c348c2a-2ca0-4e57-b0b8-61cf1e7bfe95/bedelsiz-devredilen-ve-satisi-yapilan-araclarin-devir-ve-tescil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/404d565c-ff2e-4184-aa23-4e5ce12576b6/ilgili-bakanlik-izni-olmadan-ozel-kalem-mudurlugu-kadrosuna-aciktan-atama-yapilmasi-ve-bu-kisilerin-kisa-bir-sure-sonra-memuriyet-kadrolarina-gecirilmesi http://kamubis.com/decisions/SayistayFinding/8182e2ef-f7b5-4e70-949a-17e88a9c8cea/dogrudan-temin-usuluyle-yapilan-bazi-alimlarda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/0b90d39d-fd73-444c-89ab-7f1bf15bf047/bazi-bakim-ve-onarim-islerinde-proje-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/4496b2d6-584e-4e4c-bb6b-cda89fcb9c95/vadeli-mevduat-hesabindan-elde-edilen-faiz-gelirlerinin-net-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b3f0587d-ba70-4211-9dfb-d2ea7bc423ac/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/f6f549cc-48b2-4244-82e7-918d266f864d/bazi-ihalelerde-meydana-gelen-is-artislarindan-ve-odenen-fiyat-farklarindan-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/4066f12e-d40b-4400-aa50-aec55983e3e5/isverenlerin-hakedisinden-kesilen-asgari-ucret-destek-primlerinin-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/bdd4f28a-c562-44f2-9b65-3da3259a7bb8/tahsil-edilen-cevre-temizlik-vergilerinden-buyuksehir-belediyesi-icin-ayrilan-paylarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b21bb3ab-f7d2-4a58-acbf-855350f40030/emanetler-hesabinda-izlenmesi-gereken-bazi-kalemlerin-butce-emanetleri-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/170d3b1c-6172-4262-bb1d-508328b8f135/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4b11223f-2964-460b-a51c-e4deed50c15d/amortisman-defterinin-tutulmamasi-ve-amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/73681559-2f93-41ea-a19c-d5e9ecaf9a59/bankadan-alinan-kredilerin-faizlerine-iliskin-tahakkuk-kayitlarinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b5ec3fb4-6806-4610-8bb2-3ca793573bae/performans-programinda-bazi-hedefler-icin-belirlenen-gostergelerin-olculebilirlik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/863b7efb-fee8-4539-ae9e-b4834d1f5aa0/stratejik-planda-olculemeyen-hedefler-icin-gostergelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/1c58f4b0-da39-4840-9aae-df55e13f6ddf/stratejik-planda-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/80ac351c-cb26-4ce2-bf87-9d384835f00f/haklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3aa1f7c3-92b0-40ef-a0f8-a821f773c1b7/hakedislerden-yapilan-vergi-ve-sgk-borcu-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/96f403e4-c64d-42c3-bf36-019f35030e38/dogrudan-temin-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/26067fb1-b7e3-4414-ac5d-354102856bd4/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/abf3c71f-35ac-4e75-8510-215a40655b61/kuruma-ait-tasinmazlarin-mevzuata-aykiri-olarak-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/e613aada-c263-4827-949a-a8898b32a35c/hak-sahiplerine-yapilan-odemelerde-mevzuata-aykiri-olarak-toplu-odeme-sisteminin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/835a7990-f7bb-47f1-b751-86f7699c7d23/belediye-sirketinin-zararinin-sermaye-artirimi-yoluyla-finanse-edilmesi http://kamubis.com/decisions/SayistayFinding/3e50e7d8-0045-4a3b-975f-903cce716d8f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f07acf2c-b1f5-45c4-afd1-f007db40ab40/kalkinma-ajans-payinin-ilgili-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/84dd65f4-3571-4f94-a23d-4afd68044845/belediye-tasinmazlarina-iliskin-mevzuat-uyarinca-tutulmasi-gereken-formlarin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/bed9eb3a-0c7d-47b9-957b-d67eca3de695/ilk-madde-ve-malzemelerin-ay-sonlarinda-toplu-halde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/58a9939f-d67c-4c87-9374-cb52295b8524/is-yeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/0bb03f95-e21b-4d45-887f-bd729879a3c6/eglence-vergisi-alinmasi-gereken-bazi-isletmelere-eglence-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/fb3800fc-8d56-410a-8b7e-38b47821a62f/4734-sayili-kamu-ihale-kanununa-gore-ihale-yontemi-ile-yapilmasi-gereken-bazi-alimlarin-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/617920d5-a7f5-4009-b965-e2cf0e3e321b/bazi-yapim-islerinde-proje-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/c3b129ea-ff5d-44a7-bd79-2149b5ebed92/bazi-tasinmazlarin-mevzuata-aykiri-olarak-cesitli-idarelere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0bf51407-59eb-4e82-8667-6fa38accc76d/tasinir-varliklarin-amortismanlarina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2846c6c5-32e5-4e14-ae5b-051abe0a41f5/taksitle-satilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-muhasebe-kayitlarindan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/e3080152-d24d-4e81-b1a3-eba7494bfc8d/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5835323d-7756-4f2c-9d0e-c9541433f018/idare-tarafindan-tahsil-edilen-cevre-temizlik-vergilerinden-buyuksehir-belediyesi-icin-aktarilan-paylarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b8c03d9d-daa1-4691-803e-34ff066ef8e2/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/48e14f1e-ba28-4898-a9c1-2cf14bd1bd3b/hurdaya-ayrilan-tasinirlarin-amortisman-ve-muhasebelestirilmesine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9c7a36c6-7d92-4582-9378-22184f70d230/belediye-sirketine-yonelik-sermaye-artis-taahhutlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/30fdce9a-347e-4198-ba09-8fbed40c99ea/faaliyet-raporunda-yer-alan-bazi-gostergeler-icin-belirtilen-sapma-nedenlerinin-gecerlilik-ikna-edicilik-kriterini-saglamamasi http://kamubis.com/decisions/SayistayFinding/84da665d-71b0-4337-9c79-bc87efa1d48d/performans-programinda-yer-alan-bazi-gostergelerin-iyi-tanimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/8de74fd6-4a79-4a65-8126-38cfe41b5eb0/bazi-performans-gostergelerinin-hedefle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/182b83f7-5e31-467b-b508-e4479d917208/stratejik-planda-maliyetlendirme-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/3c551186-30c1-44be-a6ca-b6546ee4621c/stratejik-planda-durum-analizi-degerlendirmesinin-rehbere-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/60d5b75a-907e-43eb-88f9-7571d4a03767/konaklama-seyahat-ve-iase-kapsaminda-olmayan-harcamalarin-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/a2492905-e9ab-482d-9da8-08b173a632d0/kuruma-ait-kultur-merkezinde-yer-alan-nikah-salonunun-ucretsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/0645a233-e99e-44ba-b1db-a4c9423e92ac/kanunda-harc-konusu-yapilan-hizmetler-icin-mevzuata-aykiri-olarak-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/7c85f89a-7c85-47d6-8c0f-e935a60fbc8c/kamulastirma-islemlerinin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5f8f2a3b-ec77-4f84-a010-3e937c2f0b3f/indirimli-emlak-vergisi-oranindan-yararlanan-kisiler-hakkinda-etkin-bir-tespit-ve-inceleme-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e10fbc76-016d-4aa4-81f4-4c6f558250a7/idareye-ait-olan-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-imtiyazininhakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/7da50a19-9b24-4fc1-b039-1b84fdc216cb/avukatlik-vekalet-ucretinin-dagitiminda-butceye-gelir-kaydedilmesi-gereken-tutarlar-icin-gerekli-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ca28ec05-234a-4e75-8bc4-b8d93552fc34/gecekondu-fonunda-toplanan-paralarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/451f86ce-94e8-4508-866b-c3d8793836de/emeklilik-nedeni-ile-sozlesmesi-feshedilen-iscilere-ihbar-tazminati-odenmesi http://kamubis.com/decisions/SayistayFinding/f7d33acd-b1d3-4d4a-87eb-d65192b16715/elektrik-enerjisi-tedarik-eden-sirketlerden-bir-kisminin-idareye-elektrik-ve-havagazi-tuketim-vergisi-aktariminin-olmamasi http://kamubis.com/decisions/SayistayFinding/981e049f-6d4c-46f8-9822-982b39233f44/diger-kamu-kurumlarina-ait-paylarin-borclarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a24c3be3-230f-4791-a01a-f690729541ce/devlet-memurlari-kanunu-ve-sosyal-hizmetler-kanunu-uyarinca-istihdami-zorunlu-personel-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f416701f-b4e8-4c34-ae86-fc5c08e109d6/mevzuata-aykiri-olarak-muhtarliklarda-idare-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/136183bd-22b6-40eb-968a-7487942b2f3f/hizmet-araclarinin-gorevlendirme-yazisi-olmadan-sehir-disina-cikmasi http://kamubis.com/decisions/SayistayFinding/fe9d729a-2e58-4800-a581-f81f6053cad7/bina-insaat-harci-ve-yapi-kullanma-izni-harci-olarak-bakanlar-kurulu-karari-ile-tespit-edilen-tutarlarin-uzerinde-bedel-alinmasi http://kamubis.com/decisions/SayistayFinding/11068b89-9e12-4a79-a50a-8fc6d85ae70a/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-yol-katilma-payi-adi-altinda-teknik-alt-yapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/411f3372-710b-40cd-bafd-24387a8f2c29/tasit-kiralamalarinda-mevzuata-ve-sozlesme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/0d304c8a-fb83-4033-a8ef-f8c763f92e3a/kiralama-ihalelerinde-isteklilerden-istenen-belgeler-ve-bunlarin-degerlendirilmesinde-standardin-saglanamamasi http://kamubis.com/decisions/SayistayFinding/c85aff7d-9cdb-443e-b12f-8593be17d758/kurumun-tasarrufunda-bulunan-bazi-yerlerin-ihale-olmaksizin-isgalci-konumunda-bulunan-kisi-ve-kurumlara-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/067216bd-7ed8-4130-99c6-80a197005bb1/sosyal-denge-sozlesmesinde-mevzuata-aykiri-hukumlerin-olmasi http://kamubis.com/decisions/SayistayFinding/1565d176-f975-42e7-89a4-afa3ee6e60bd/kurum-araclarinin-mevzuata-aykiri-olarak-muhtelif-dernek-faaliyetlerinde-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e3a8bb83-eb02-47a4-9890-7d89058fc394/tip-merkezi-icin-yapilan-alimlarda-kamu-ihale-mevzuati-temel-ilkelerine-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f3c1a45c-fd56-4db5-ac6f-63792a8d862c/kurum-tarafindan-tahsis-edilen-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ffbc6e1-4e8a-4164-90e5-79ca6217adaa/dustepe-oyun-muzesine-alinan-oyuncuklarin-maddi-duran-varliklarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4149382d-c3b9-4201-8f07-b929fa86b6d3/yapilmakta-olan-yatirimlar-hesabinda-hatali-bilgi-olusmasi http://kamubis.com/decisions/SayistayFinding/b6c38a0b-22d8-46f6-b306-f2303ff5319c/idareye-ait-sirkete-odenen-sermayenin-ilgili-mali-duran-varlik-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/ac5aac98-f952-4d0c-b8e6-60b06ff46d05/veri-kayit-sisteminin-kurulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/012be218-1705-4ba1-8eca-a05b183f522b/bazi-gosterge-sapma-nedenlerinin-ikna-edicilik-gecerlilik-kriterlerine-uymamasi http://kamubis.com/decisions/SayistayFinding/4b5f7655-a215-4814-9728-b95bc4afdaab/performans-programinda-idare-performans-tablosunun-yer-almamasi http://kamubis.com/decisions/SayistayFinding/2c6df50e-9843-47cb-95e9-65c42c61ebe3/yapi-denetim-payinin-gelir-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/cc2f33e9-2de8-4f05-99f1-e60355faf50c/performans-programinda-faaliyet-maliyetleri-tablolarinin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1d5598e7-a480-42ea-80b2-edd8b552de51/performans-hedefi-tablosunun-bazi-bolumlerinin-doldurulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/c1e7b80b-72a8-4213-bd5f-7446652892b7/stratejik-planda-stratejilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/31aa0305-2d6d-47fc-b593-990d4746a9c8/stratejik-planda-maliyetlendirme-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/27ae5630-9581-4a8c-bcbe-ad05e5ae733b/emlak-vergisi-alinan-konutlarin-sayisi-ile-insaat-ruhsati-veveya-yapi-kullanma-izin-belgesi-olmayan-konutlarin-sayisi-arasinda-farkliliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/3e2910d5-c1de-4807-a467-7147985274f5/yevmiye-defterinde-mevzuata-aykiri-olarak-bos-yevmiye-kayitlarinin-ve-bu-yevmiyelerden-gecmis-tarih-verilerek-kullanilanlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2500c2c3-1d45-415d-939a-94ab88f8d1a2/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/8ee43647-8939-4af9-8c89-e4a31c1e9ccd/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e22526a2-c5af-4192-a4a4-16d0a1de850c/kurum-tasinmazlari-icin-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/f6a37c9b-7f12-4c76-a48e-37198008ed27/yuklenici-ile-alt-yuklenici-arasinda-imzalanan-ve-kuruma-ibraz-edilen-sozlesmelerde-damga-vergisi-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2ef4f89f-9ef7-4f42-add1-b2107b8f4af6/yapim-isi-ihalelerinde-is-sagligi-ve-guvenligine-dair-gorevlendirmelerin-gec-yapilmasi-veya-hic-yapilmamasi http://kamubis.com/decisions/SayistayFinding/46d7dd9a-5800-4d09-88c2-1021dd4d3ee9/kurumun-katilma-payi-hesaplama-yonteminin-belediye-gelirleri-kanununda-belirtilen-usule-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/5ba5157b-439b-4554-9b60-236c440484e7/kurum-tarafindan-alinan-ecrimisil-bedelleri-uzerinden-mevzuata-aykiri-olarak-kdv-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/2af8f638-00eb-465a-b5f5-95a825ec3991/katma-deger-vergisi-tevkifati-yapilmamasi-gereken-hizmetlerde-tevkifat-uygulanmasi http://kamubis.com/decisions/SayistayFinding/b758e335-e7f4-4611-8d74-a1f92963f994/konut-abonelerinin-bir-kismindan-cevre-temizlik-vergisi-tahsilati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0c47772f-f2d1-4246-a5ab-92a874ff3f11/veri-kayit-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/080c539b-da64-4648-ab21-37bd76b22bb7/faaliyet-raporunda-performans-hedeflerinde-meydana-gelen-sapmalarin-nedenlerine-iliskin-aciklamalarin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/46c7e221-f408-463d-a19d-9d8969c80b35/stratejik-planda-belirlenen-amac-hedef-ve-gostergeler-arasinda-ilgisizligin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7ea2c4a1-2bec-453f-a538-64e5d031c04f/yevmiye-sisteminin-mahalli-idareler-butce-ve-muhasebe-yonetmeligi-hukumlerine-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/07e1263a-7ec9-4040-a595-971ce7384422/yapim-islerinin-kamu-ihale-kanunu-hukumlerine-aykiri-olarak-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/66a7e0dd-3894-4341-b787-e8c4e1e5f305/ortak-hizmet-projesi-cercevesinde-mulkiyeti-belediyeye-ait-tasinmazlarin-tahsise-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/2298fe2b-f510-474b-8843-7cf8d6c5e1b7/kurum-tasinmazlarinin-mevzuat-hukumlerine-aykiri-olarak-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/ed3dfb2f-ab9e-4eaf-b916-91b8fd189363/kurum-tasinmazlari-uzerinde-ihalesiz-sinirli-ayni-hak-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/4e071f33-d028-4ed5-887a-dcbc79ae678a/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-10luk-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/acfbd638-ffc4-443c-830e-0f5b46fb5f36/tasinir-mal-yonetim-hesabi-icmal-cetveli-tutarlari-ile-muhasebe-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/b28bd8b4-0673-4aaa-ba97-4fe0dd8a2378/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/dea0c1ff-cade-49a3-a0b7-323a92e09582/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2e62eb6a-1fec-4b66-9add-46faa77666b6/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-cikarilip-ilgili-duran-varlik-hesabina-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5ce03eec-36a3-4cd0-8f0e-188157bb12e9/performans-olcum-sisteminin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/e75725d0-e4e1-4e96-8eca-1b189db2c3f5/performans-programinda-yer-alan-hedef-ve-gostergelerin-gerceklesme-durumlari-ile-meydana-gelen-sapmalara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/ad644238-641a-421e-ad79-bb8939711f65/bazi-performans-gostergelerinin-olculebilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/00127853-613e-464b-8109-97599e2cd5d5/buyuksehir-belediyesinin-aktarmasi-gereken-parkmetre-geliri-paylarina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7e87d1b6-cf84-4ab8-a428-3bd8a469f6b6/stratejik-planda-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/2a72ecec-6c9b-44ad-a8ae-259a574502e3/durum-analizinin-degerlendirilmesinde-eksiklik-bulunmasi http://kamubis.com/decisions/SayistayFinding/54ec197a-e517-4357-aa37-e911c366c15c/cevre-temizlik-vergisi-paylarinin-ilgili-hesaplara-aktarimlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/10d11720-0a39-4b83-a5ab-83812be1772a/tahsil-edilen-otopark-harci-gelirlerinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/17b1cb89-a294-45c6-a2c8-1644f4a2dab3/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ee9f426d-615e-4b49-9fd1-6f04eaf116ed/eglence-vergisi-mukellefi-olan-isletmelerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/872ed0d1-6310-4635-8ee3-d471edbfa415/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinden-ilce-belediyelerine-nufuslarina-gore-dagitilacak-payin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/34e26b72-c074-4384-a3ab-5532892acc19/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a40e05e1-ab39-478c-8c4c-b7cf7b50c147/haberlesme-vergisinin-tahakkuk-kaydi-yapilmadan-tahsilatin-dogrudan-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7be73c7f-a780-45e4-9192-39fb5c0b2776/elektrik-ve-havagazi-tuketim-vergisinin-tahakkuk-kaydi-yapilmadan-tahsilatin-dogrudan-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/5749668e-8921-4551-83b0-1e0e043bdbd9/ilk-madde-ve-malzemeler-hesabina-kaydedilen-tutarlarin-tuketilmedigi-halde-tamaminin-ay-sonlarinda-giderlestirilmesi-ve-yil-sonunda-tasinir-sayiminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5f568168-692e-4e97-af02-7556b27a1062/bilgisayar-yazilim-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2481ba58-ddc8-4166-ac03-d51a10f51c5a/firat-kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/906d3181-5a45-4490-a211-050471c18155/mevzuata-aykiri-olarak-vakfa-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/35d3c85d-b785-4fd6-9ef3-9d468c4b7e73/kuruma-ait-tasinmazlarin-derneklere-bedelsiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/d447048b-ac34-4f72-be52-461fec09a2cb/bir-yildan-daha-uzun-sureli-alinan-depozito-ve-teminat-niteligindeki-degerlerin-ilgili-hesaba-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/392cf275-b2aa-4323-903b-fe21da66add6/strateji-planda-bir-onceki-donem-stratejik-planina-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/2b4ac891-018b-4bdd-8f13-5818804db50e/stratejik-planda-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/3e96c207-9369-4ea8-853d-f94bdda967b4/stratejik-planda-yer-alan-bazi-hedeflerin-kriterlere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/6336f7e4-4f2e-45ca-ac36-335931294750/personel-calistirilmasina-dayali-hizmet-alimi-suretiyle-calistirilan-iscilerin-belediye-sirketinde-istihdam-edilmeye-baslanilmasi-sonrasi-sozlesmelerin-feshedilmemesi http://kamubis.com/decisions/SayistayFinding/5bfc0933-5859-4b09-828c-e41d4afaff83/parkomat-yerleri-ihalesiz-bir-sekilde-belediye-sirketine-devredilmistir-ve-belediye-sirketi-tarafindan-mevzuata-aykiri-olarak-ucuncu-kisiye-verilmistir http://kamubis.com/decisions/SayistayFinding/747e629f-f16b-4b5f-979d-2eadbfb8038b/kuruma-ait-kultur-merkezleri-ile-nikah-saraylarinin-dernek-ve-vakiflara-ucretsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/77ba2eb8-d0e9-42c0-bb54-b4065ebcd117/kurum-tasinmazlarinin-kiralanmasinda-mevzuata-aykiri-bir-sekilde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5648729a-7e3d-4d90-b2c5-f1afe5be3bdc/kurumun-mevzuata-aykiri-olarak-tasinmazlarini-ihalesiz-olarak-belediye-sirketine-devretmesi http://kamubis.com/decisions/SayistayFinding/f3f65a55-f951-4e68-96f9-a58930b6ec77/belediyenin-sirketine-devrettigi-isletmelerini-sirketin-ihalesiz-ucuncu-kisilere-kiraya-vermesi-ve-belediyenin-tasinmazlarini-takip-etmemesi http://kamubis.com/decisions/SayistayFinding/e524fb52-6e1e-4bba-a859-2a6b33fa6f19/yurtdisi-gorevlendirmelerde-organizasyon-hizmeti-alinmasi http://kamubis.com/decisions/SayistayFinding/9cbf8524-57d8-4b9c-8384-d7fb16a0cc11/belediye-tasinmazlarinin-ihale-olmaksizin-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/49ffde91-42ae-4d97-a287-48b86426d1e0/gelir-hesaplarinin-mevzuata-aykiri-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b35e71e4-d9bc-46d4-b027-d9cce5d8b3a2/gelir-tahakkuklarinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a0586997-89e7-4830-9000-4673bade96f6/hibe-edilen-bitum-tutarlarinin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/fb56b8d2-04ca-4623-b3b0-a370bccec439/4734-sayili-kanunun-21-ve-22-nci-maddelerindeki-parasal-limitler-dahilinde-yapilan-harcamalarin-yillik-toplaminin-idare-butcesine-bu-amacla-konulan-odeneklerin-10unu-asmasi http://kamubis.com/decisions/SayistayFinding/94cd4d3c-1a92-41f2-bf0b-acb7b1f0032e/belediye-mali-kaynaklarinin-kamu-haznedarligi-genel-tebligine-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7b5033ab-1f57-46ef-b6b6-1db3d8292794/belediye-meclisinden-yetki-alinmadan-a-tipi-muayene-kurulusu-ile-asansor-periyodik-kontrol-protokolu-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/ee73f9be-c49d-4306-a022-a60241be2e68/kultur-ve-tabiat-varliklarini-koruma-payinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/320b5eae-d3df-43ab-a8cc-41d9a3e45f86/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/35bd4bcc-1097-44b5-96dd-bbe13d6de320/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/26968e97-eca6-4e56-b8b9-4f527b7b695a/sakarya-su-ve-kanalizasyon-idaresi-saski-tarafindan-adapazari-belediyesine-gonderilmesi-gereken-cevre-temizlik-vergisi-paylarinin-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/7cc0e3f3-8ca2-4206-a479-c1aec59c7017/ilan-ve-reklam-vergisi-alinan-bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/5c0a2969-99a3-4e5c-8d21-f8ec01d93ec2/emanet-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ab5f41c8-df23-4e1d-b4d8-162b97d7d65d/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/05241245-49a5-4b5a-a972-802d3d32ad75/kurum-mutemetleri-tarafindan-kullanilan-is-avanslarinda-mevzuatla-belirlenen-avans-kapatma-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ecb26574-cc7e-476c-904f-0a311d1ee162/belediye-mulkiyetinde-bulunan-tasinmazin-ihale-yapilmaksizin-dernege-kullandirilmasi-ve-bu-kullanima-iliskin-herhangi-bir-gelir-elde-edilmemesi http://kamubis.com/decisions/SayistayFinding/0f8090fe-9693-4b9b-879d-3276a5a8d48e/tasinmazlarin-ihale-yapilmaksizin-mevzuata-aykiri-sekilde-isgaliye-sozlesmesi-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/50980fe7-255b-46d5-9e32-fd03f42bce64/muhasebe-kayitlarinda-bazi-yevmiye-numaralarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ba67eb39-a1a8-462c-9e64-d04bdfafc7e3/mali-kuruluslara-yatirilan-sermayeler-hesabinin-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/2e3f443a-9a50-4221-9c8e-1e373051f4bf/yeralti-ve-yerustu-duzenleri-hesabi-ile-binalar-hesabina-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/92fffec2-79f4-4937-a5c0-46bf215cdd14/belediyenin-mulkiyetinde-bulunmayan-binanin-muhasebe-kayitlarinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/70d891ff-f788-457d-8b5d-c1eff9b42099/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerinde-belirtilen-formlarin-bazilarinin-hazirlanmamasi-ve-tapuda-kayitli-olan-bir-kisim-tasinmazlarin-mali-tablolarda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/ff0fba2f-6374-4ffa-a7d3-04a86870d4ae/performans-programinda-belirlenen-performans-gostergelerinin-performans-hedefleri-ile-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/0275e935-c40d-464e-84dd-54d9967f0851/stratejik-planinda-kurumun-yasal-yukumluluklerinin-ve-olagan-idari-faaliyetlerinin-performans-hedef-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/bef8e9f2-6f9c-4907-bfdf-e2a5d50d2b2a/stratejik-planin-durum-analizi-bolumunde-kurumun-tarihi-gelisimi-yerine-ilin-cografi-yapisi-ve-tarihi-gelisimine-yer-verilmesi. http://kamubis.com/decisions/SayistayFinding/dcf5c231-93d5-4d56-be3e-70e8c2117f68/stratejik-planda-yer-alan-performans-gostergelerinin-mevcut-seviyelerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/34db38aa-16c3-4620-8094-360e9851d1a6/stratejik-planda-yer-alan-bazi-hedeflerin-amaclar-ile-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/7fc86c73-196c-4dd6-8dff-0bed4f79b867/elektrik-enerjisi-tedarik-eden-sirketlerden-bir-kisminin-idareye-elektrik-ve-havagazi-tuketim-vergisi-aktariminin-olmamasi http://kamubis.com/decisions/SayistayFinding/f9d7faa0-5785-4561-b688-c471e80d8444/stratejik-planda-maliyetlendirme-kismina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/f31451fe-95e2-4598-8d4e-9e3762001c02/performans-olcum-sisteminin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/76a97a1b-f7e2-4dc0-a839-04dcc768041c/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/fbf7ee4a-e62a-45d3-b076-f03970b019da/suresi-biten-tasinmaz-kira-sozlesmelerinin-surelerinin-encumen-karari-ile-uzatilmasi http://kamubis.com/decisions/SayistayFinding/e8a052ce-f835-4986-b4f2-01f56cea8a61/kuruma-ait-bazi-tasinmazlarin-ihale-yapilmaksizin-isgalci-konumunda-bulunan-kisilere-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/60fa25ad-780d-4997-93f4-5b6b995b6fa2/sosyal-denge-tazminati-sozlesmesine-mevzuata-aykiri-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/b360da2a-9bfb-4b07-9c9f-ccbfcc119644/idare-tarafindan-performans-programinin-hazirlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/d1f31eae-7cb5-46ea-9ce6-8fce23d87dd5/idare-tarafindan-kullanilan-tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-ilgili-hesaplara-kaydedilmeyip-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/aa655406-5a33-4b0c-8341-b62dd1df5373/tahsisli-kullanilan-binanin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/27942404-ec60-4e84-99c7-ca75f36968f4/faaliyet-raporlarinda-yer-alan-performans-gostergelerinin-gecerlilikikna-edicilik-kriterini-karsilamamasi-sapmalara-iliskin-aciklamalara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/486e6246-900c-4d4c-b8d9-b7bc5de8f6a8/performans-programinda-yer-alan-bazi-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/1e2f7101-fe3c-4dd9-8b66-f8a550f8c2fa/performans-hedeflerinden-bir-kisminin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/bf04b3d5-6c4b-4171-9762-95f0dfbe1be0/stratejik-planda-paydas-analizinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/3c11e19f-efa6-42de-9d91-d6674ff35f4b/stratejik-hedefler-ve-gostergelerden-bazilarinin-olculebilir-sekilde-ifade-edilmemesi http://kamubis.com/decisions/SayistayFinding/9696806a-37b3-485a-b745-0e4bfb548cb6/kurumda-ic-kontrol-ve-on-mali-kontrole-iliskin-duzenlemelerin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/d06ccaa9-9f3e-4978-8a8d-d4b98a6fc167/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsili-yapilmamaktadir. http://kamubis.com/decisions/SayistayFinding/9e08fb46-ce57-40df-a5d5-666a794d4d96/mal-ve-hizmet-alimlarinda-temel-ihale-usulleri-yerine-genellikle-pazarlik-usulunun-kullanilmis-olmasi http://kamubis.com/decisions/SayistayFinding/f207f36f-3375-40e8-8f45-02033f8d8569/kurum-tasinmazlarinin-suresiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/7b8506c6-ec18-40ee-8159-592bff61b7e4/isci-personelin-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/feaf08a4-7bf2-4688-8f0b-691081d425dd/hizmet-alimi-suretiyle-yapilan-is-makinasi-kiralama-ihalelerinde-yaklasik-maliyet-hesabinin-mevzuatinda-belirlenen-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fd089141-395a-4248-978a-a1f69263e988/belediyeye-ait-tasinmazlar-icin-yonetmelikte-ongorulen-form-ve-icmal-cetvellerinin-olusturulmamasi-mevcut-kullanim-sekli-ile-tapudaki-kaydi-birbirine-uygun-olmayan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6efa8192-a987-4b15-a80c-d0d2c85762bc/ayni-ihale-konusu-icinde-yer-alabilecek-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yoluyla-yapilmasi. http://kamubis.com/decisions/SayistayFinding/3fa69cd3-acb2-4bff-ab98-a4aacd7fd8cf/maktu-vergi-ve-harc-islemlerinde-mevzuatta-belirtilen-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c081e1c6-a4a9-48d5-b019-4c030304a849/kurum-tarafindan-isletilen-termal-tesislerde-mevzuata-aykiri-islemlerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/400b12ea-4223-49bb-af90-b049ef4a1a02/4734-sayili-kamu-ihale-kanununun-3a-maddesi-kapsaminda-degerlendirilemeyecek-olan-mal-alimlarinin-ihalesiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/813bd545-61df-4ab5-8c6d-3dc8ddd07da8/stratejik-planda-tum-amac-ve-hedeflerin-karsiligi-olan-bes-yillik-tahmini-maliyetleri-gosteren-maliyet-tablosu-ile-bu-maliyetlerin-karsilanacagi-kaynaklari-gosteren-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/705f7f0a-e436-48eb-8b75-7507412ec067/stratejik-planda-bir-onceki-donem-stratejik-planina-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/b3a27a8e-2893-4dd4-abb7-9db2b095c828/yevmiye-defterinde-yururlukteki-mevzuata-aykiri-olarak-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2addae10-acda-41d6-81c1-fc5a1c730c97/kurumda-gorev-yapan-kadrolu-iscilerin-ucretli-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/af88c258-1580-4f42-9168-cfb4cbbd9ac8/zabita-biriminde-yer-alan-kadrolara-mevzuata-aykiri-atamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/78d80c5c-8f95-4ba4-9827-417fe152c1d0/tasinmaz-ihalelerinden-kesin-teminat-bedelinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/073cb2af-c736-47ce-bdf1-627d406068e1/park-ve-yesil-alan-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-yalnizca-ozel-kisilere-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/f14756bf-b07d-4487-afee-f0e415fcb4a8/kira-sozlesmelerine-iliskin-noter-tescillerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b22961f9-df44-4fe1-8e2e-570223d68fa8/kat-karsiligi-ihale-edilen-yapim-isinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d59cf8ca-6598-4672-98b9-f2e9dd3c8f8f/ihale-kapsaminda-olmayan-bir-hizmet-icin-ihale-kapsaminda-odemede-bulunulmasi http://kamubis.com/decisions/SayistayFinding/82e10310-b3be-43f3-8dd4-adc54ed3a412/idare-tarafindan-isletilen-kreslerde-gelir-gider-ve-vergi-islemlerinde-mevzuata-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/2e2cea46-1cbe-4ce1-9806-bc91e47c282b/gelir-kalemlerinden-bir-kisminin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/24f97907-a0e9-4aef-970f-5fc4c2eb2818/vergi-ve-harclardan-bazilarinda-mevzuata-aykiri-usul-ve-esaslarin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/25e0572b-000e-4d29-ac66-e8a0e9c15708/sosyal-denge-sozlesmesinde-mevzuata-aykiri-hukumlerin-olmasi http://kamubis.com/decisions/SayistayFinding/2a243c68-876c-4d14-bdfb-cbb559c7f171/kurum-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/66db490a-cc3b-4cda-a075-ddf8da0546af/kurum-lehine-sonuclanan-davalardan-vekalet-ucreti-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/1f5cb8cb-774d-40f4-bbc3-988e357ecfd4/kurum-araclarinin-mevzuata-aykiri-olarak-muhtelif-dernek-faaliyetlerinde-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/15a50e50-62f1-43c7-b285-f52e754db012/indirimli-emlak-vergisi-oranindan-yararlanan-kisiler-hakkinda-etkin-bir-tespit-ve-inceleme-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5f232f5e-2c61-42b3-8a5c-bc51a73bfa1f/idareye-ait-olan-ambalaj-atiklarinin-toplanmasi-degerlendirilmesi-imtiyazininhakkinin-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/694bd52c-5e61-4646-9b40-25ccb80f46d0/idare-tarafindan-yapilan-trampanin-karsiliginin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0de80f6f-2bd1-4e98-84ca-c55f18f0eccd/idare-tarafindan-alinan-yol-ve-kanalizasyon-katilma-paylarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/5c9e7728-32bd-4149-966c-f88b1d633e98/idare-adina-tescilli-konutlarin-mevzuata-aykiri-olarak-bazi-kisilere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/06770c90-0b97-445d-b16f-2d1c3e03f67f/harc-konusu-olan-hizmetler-icin-mevzuata-aykiri-olarak-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/096f9f17-39d6-44bf-840f-e7247edc1602/diger-kamu-kurumlarina-ait-paylarin-borclarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/3a309420-b8d2-4ae1-b90e-a083d5f818dc/bina-insaat-harcina-iliskin-matrahin-toplam-insaat-alani-uzerinden-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/4a908c88-d14c-4600-ab01-23e2ab45a599/cikti-veya-sonuc-odakli-oldugu-degerlendirilen-5-performans-gostergesinin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/7f03df28-9d38-4e70-8e1a-5550d480d7b5/bazi-faaliyetlerin-performans-programi-hazirlama-rehberine-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/81f5e336-52a3-43ca-a754-7b1cb20903d6/belediyenin-kiraya-vermis-oldugu-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/acb838fe-c9ad-49a4-bce2-947cddb92ce3/belediye-gelirleri-kanununda-yer-alan-azami-tutarlarin-uzerinde-harc-tarifesi-belirlenmesi-ve-uygulanmasi http://kamubis.com/decisions/SayistayFinding/0d04877d-97e0-4059-aa03-845bb0f8e864/gecici-kabulu-yapilan-islerin-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3b170c3d-8022-45c3-b540-5eeb2c523d5c/performans-programinda-yer-alan-faaliyet-maliyetleri-tablosunun-performans-programi-hazirlama-rehberine-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/79011bfe-75ce-4ac8-8b54-883df6d0006f/performans-hedeflerinden-2-tanesi-ile-bunlara-ait-15-gostergenin-cikti-veya-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/6666409b-59d3-41b3-9ac0-22f81da62cc4/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-mevzuata-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7199cd11-48fe-4cc7-a695-13abafea41e6/vakiflar-lehine-mevzuata-uygun-olmayan-islemler-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/476de17e-7072-488f-8f5e-3fb27f69df2e/stratejik-planda-yer-alan-performans-gostergelerinden-bazilarinin-iyi-tanimlanma-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/8e0c7f96-0621-449c-a243-940afc24726d/stratejik-planda-performans-gostergelerinin-yillara-iliskin-hedeflerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/e5201f54-b7b9-4ec0-b4d5-31e4df63b151/bazi-stratejik-hedef-ve-gostergelerin-stratejik-planlama-kilavuzuna-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/130657af-10c8-41a2-b6b3-c8269c5f371d/kaynak-tablosunun-stratejik-planda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/46b7aebe-770c-440f-8f33-25234f1ae766/hurda-satislarina-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/14865e80-8fcc-4260-9263-50f31fd3fcf7/arac-satislarina-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/95d81642-0319-4a24-847c-fdbc9f372564/gider-tahakkuklari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/bf79a719-28ac-43a5-bd90-79f191d10058/kiraya-verilen-billboard-ve-reklam-panolarina-ilan-ve-reklam-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/f2556840-cc40-47ee-8596-8ff1b7d65107/gecici-kabulu-yapilan-islerin-yapilmakta-olan-yatirimlar-hesabindan-cikarilip-ilgili-duran-varlik-hesabina-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/69b44f2f-5820-44c7-a543-8373ebd9fd76/faaliyet-raporunun-iceriginin-ilgili-mevzuata-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/de983b7a-549a-4f46-9242-57aa50665ce6/performans-hedeflerinin-cikti-veya-sonuc-odakli-belirlenmesi-gerekirken-bazi-performans-hedeflerinin-girdi-odakli-belirlenmesi http://kamubis.com/decisions/SayistayFinding/2cda8edb-1ddc-489a-841a-aab7cb10527d/stratejik-planda-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/20a5154c-9ea4-48ff-ae7f-250b3ebbb503/stratejik-planda-gzft-guclu-yonler-zayif-yonler-firsatlar-ve-tehditler-analizinin-subjektif-yargilar-icermesi http://kamubis.com/decisions/SayistayFinding/406c5c3a-5986-4e04-9941-688a89d6c032/performans-gostergelerinin-tam-olarak-belirllenmemesi http://kamubis.com/decisions/SayistayFinding/4323f2e8-5bc4-4ee5-b90b-3920b408c93f/ic-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/cc07f229-02bb-46d6-8714-17c7558b1e53/tibbi-atik-bertaraf-tesisinin-isletilmesi-hakkinin-ihale-yapilmadan-verilmesi http://kamubis.com/decisions/SayistayFinding/3e5f17e8-b535-4c07-9c7c-f7dd5ca9bc07/mevzuat-hukumlerine-aykiri-sekilde-tasinmaz-devri-yapilmasi http://kamubis.com/decisions/SayistayFinding/0534c75c-bba9-48f1-aa56-8c97b36a4ceb/butcenin-mevzuat-hukumlerine-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ccbdc830-2961-4ef1-946f-0ca658eea82f/belediyenin-mulkiyetinde-bulunan-tasinmazlarin-2886-sayili-devlet-ihale-kanunu-hukumlerine-aykiri-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/4da8f0cf-6b58-466a-9e3c-79197db5a664/emlak-vergisinin-tahakkuk-ve-tahsilinde-emlak-vergisi-kanununda-ongorulen-duzenlemelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4a165f2b-16ee-4381-8a24-c1364967864c/tasinir-islemlerinin-tasinir-mal-yonetmeligi-hukumlerine-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/7bdb4096-10b6-461f-bfce-3840f8eb24b4/asansor-periyodik-kontrol-ucretinin-belediye-meclisi-tarafindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/3799b515-9097-47da-add8-78684b318b66/yapilandirma-kapsaminda-olmayan-kamu-alacaklarinin-yapilandirilmasi http://kamubis.com/decisions/SayistayFinding/2681335b-1114-4d1c-b02d-919f285f57d3/4646-sayili-dogal-gaz-piyasasi-kanununa-gore-dogal-gaz-sehir-ici-dagitim-sirketine-ait-ortaklik-hissesinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/42293a76-6af7-4d6d-b8ba-c7d808162384/otopark-bedeli-alacaginin-fazla-gosterilmesi http://kamubis.com/decisions/SayistayFinding/61163f44-9223-4726-92f7-a10eeaba9959/su-ve-atiksu-hizmetleri-neticesinde-tahakkuk-eden-katma-deger-vergilerinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/da4b878f-2a22-4b0f-aee8-e924c888a9e8/5510-sayili-sosyal-sigortalar-ve-genel-saglik-sigortasi-kanununa-gore-tahakkuk-etmesi-gereken-ek-karsilik-tutarlarinin-tahakkuk-etmemesi http://kamubis.com/decisions/SayistayFinding/bbf3ae43-175c-4608-b4b8-f93af800e0da/birikmis-amortisman-hesabi-tutarlarinin-ilgili-demirbas-hesabi-tutarlarindan-yuksek-gosterilmesi http://kamubis.com/decisions/SayistayFinding/d0e9c289-afce-4e79-a1dd-656eb593919e/775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-teskil-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/11ae864d-7518-4021-81f8-23ea01fa8d75/imar-mevzuatina-aykiri-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/bbf26f2e-5463-4435-8a41-ba47a3da371a/kiraya-verilen-duran-varliklar-hesabi-ile-diger-nazim-hesaplar-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/355a7ce6-e908-49cf-9483-80ec0c40a969/yurt-ici-gecici-gorev-yolluklarinin-personel-avanslari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9de15ffd-6c43-433f-9fae-3dc7acede5e7/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/08850ef4-d683-4355-95f5-21598c12b35a/ilan-ve-reklam-vergisi-tarh-ve-tahakkuku-yapilmayan-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/87ec31b7-fa85-4853-b35a-684476ec84cb/tatil-gunlerinde-calisma-ruhsati-harci-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cfb68141-87ec-45f4-a1bc-e601876ce74e/belediye-gelirlerinin-yapilandirilmasina-iliskin-islemlerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/6e539b4f-7ff1-422e-b645-9ad37c5fc855/faaliyet-gelir-ve-alacaklarina-iliskin-islemlerin-muhasebe-sisteminden-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/f3cc7a01-7600-4768-869a-082cdc9eda60/eglence-vergisinin-konusuna-giren-hizmetleri-goren-isletmelere-eglence-vergisi-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/51a28b1d-1813-4028-9403-d4f3ff9d7c41/696-sayili-kanun-hukmunde-kararname-geregi-kurulan-sirketteki-sermaye-payinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-muhasebelestirilmemesi-ve-asgari-odenmesi-gereken-sermaye-taahhut-borcunun-odenmemesi http://kamubis.com/decisions/SayistayFinding/671aae08-ccd4-4bc1-bf53-2a93329ff202/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/991315b9-3885-4264-a1e9-1f6403d9ee41/faaliyet-donemi-icinde-odenecegi-ongorulen-kidem-tazminatlari-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3916112e-b595-4a43-889c-6f44cd58489e/belediye-tasinmazlarinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelike-gore-kayitlarinin-yapilmamasi-ve-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/b5f69c9b-0e1e-4d3d-bfc2-7889b4f8d08e/emlak-vergisinin-tarh-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/801a19e0-e2ca-4a97-b8d4-282dac4cd017/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a2e16447-1113-4a43-9c37-ec48b496ef90/ic-kontrol-sistemine-iliskin-mevzuat-gereklerinin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/282b973a-af27-49de-b84c-0cdfbb2cbdd2/tasinir-mal-yonetiminde-mevzuata-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3173bae0-9f85-42c3-b3be-7c6d6f5ac57a/borclanma-islemlerinde-mevzuatta-ongorulen-usullere-tam-olarak-uyulmamasi http://kamubis.com/decisions/SayistayFinding/adf644d2-c447-42ee-a0ef-0df396d19cbe/gecekondu-fonunun-kurulmamasi-ve-bu-fonda-takip-edilmesi-gereken-gelirlerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/de21e97b-ceff-4fd6-a5f5-dc5b514f6cbf/genel-butce-vergi-gelirleri-payina-iliskin-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c29b6342-caa6-4bfd-979f-5d7cbd6ecda7/ruhsatsiz-faaliyet-gosteren-isyerlerine-yaptirim-uygulanmamasi-ve-isyeri-acma-izni-harcinin-saglikli-sekilde-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d0f8c963-bc99-4928-9f2f-bdf79ce6ddad/ankara-buyuksehir-belediyesinden-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2d35162e-b862-43ae-bc58-c99e884a2d13/cevre-temizlik-vergisi-mukelleflerinin-dogru-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e20a7cd3-0277-4a24-a623-62b8c6b2856c/ankara-buyuksehir-belediyesi-ile-imzalanan-protokolde-mevzuata-aykiri-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/f124bdc3-1de3-4f0f-8a9c-45887085ef41/mevzuatta-ongorulen-sartlari-tasimayan-personelin-mudur-ve-uzman-kadrolarina-atanmasi http://kamubis.com/decisions/SayistayFinding/7d3e8fba-48b9-47a7-85ec-80940ab17d38/meclis-karari-olmaksizin-islem-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/01497e42-4b46-4dbf-9838-bd4ea10819ed/sozlesmelere-dayanilarak-girisilen-taahhutlerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/1263039b-c671-4c7b-ad01-57b39e27b44d/verilen-depozito-ve-teminatlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a6f3fd1e-0b46-430b-b6a1-c6843b743a9a/butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/920652d2-3ea0-48a5-927c-c74f3040edd3/kidem-tazminati-karsiligi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/486892f3-c613-4a1e-80ec-af08fd82657b/gelecek-aylara-ve-yillara-ait-olan-gelirlerin-tahsil-edildigi-donemin-geliri-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a80d9446-22b5-4ec4-b6b5-38e0f5518607/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumluluklerin-ilgili-hesaplarda-eksik-izlenmesi http://kamubis.com/decisions/SayistayFinding/038f6b2e-1019-4f3d-bdd7-7616e69284a9/bilanconun-iller-bankasindan-alinan-kredilere-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/a5bc6282-147c-4f08-8ee4-5065649730de/maddi-olmayan-duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/7dd414b3-ff9b-4fb9-bc2d-ad1752cd8921/devreden-katma-deger-vergisi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/66e5eda6-e66b-4695-883d-ab327388a870/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/445db135-9cfa-4c20-b6d7-0f8a2387724c/bilanconun-mali-kuruluslara-yatirilan-sermayelere-iliskin-eksik-bilgi-sunmasi http://kamubis.com/decisions/SayistayFinding/59cae0ef-289c-4722-acc6-d9a246af8376/tasinir-mevcudunun-ve-islemlerinin-muhasebe-sisteminden-tam-olarak-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/caa2889e-c587-47c8-82f6-7df56f09c953/gecici-kabulu-yapilan-tasinmazlarin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/283e6412-50c5-4bb0-a14d-f563cc1d2f89/tasinmaz-satislarinda-satis-bedelinin-tamaminin-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/979c7c2b-db4f-4afd-9ad8-4060055cde3b/tahsis-islemine-konu-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/30ec893e-4807-4b75-b473-af4bde25345c/mali-tablolarin-tasinmazlara-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/a30f7805-4aa4-4a8f-872b-003562ef5408/kurum-tasinmazlarinin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/675a2526-3c0e-4a56-8ed4-94ec0c5b63f9/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedelinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2cddb8cd-b786-446e-89ab-e48c8f9c3dba/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-uyarinca-belediye-tasinmazlarinin-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0d049933-62aa-4ab5-99d9-4ee1de1f2ce2/belediye-sinirlari-icerisinde-yapilmis-olan-devir-ve-ferag-islemlerinin-tapu-idaresi-tarafindan-belediyeye-bildirilmemesi-ve-bu-konunun-belediye-tarafindan-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b23292f8-f6d0-445a-964e-02e90011c8c2/indirim-konusu-yapilamayacak-katma-deger-vergisinin-indirilecek-katma-deger-vergisi-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/59121bd8-72cd-4981-b83d-7533e4729473/her-yil-guncellenmesi-gereken-kesin-teminat-tutarlarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/a39434e7-9b9e-4e33-bbb7-09212d0fdcb6/yapilmakta-olan-yatirimlar-hesabi-ile-yeralti-ve-yerustu-duzenleri-hesabinin-dogru-bilgi-vermemesi http://kamubis.com/decisions/SayistayFinding/f09c4911-cff0-4501-a6c3-2b00461be8df/gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/42466801-bbfb-44d5-aec4-991d2b92c991/bazi-performans-gostergelerinin-gerceklesmelerinde-meydana-gelen-sapmalarin-nedenlerinin-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/e1b22000-cad5-4d42-a236-ee4c123bb978/performans-programinda-yer-alan-219-adet-gostergenin-207-adedinin-ilgili-12-adedinin-ilgisiz-olmasi http://kamubis.com/decisions/SayistayFinding/b6043d53-8931-4120-a6bf-e2fe9c7c649d/performans-programinda-performans-hedefi-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/36dbe922-724d-4a54-8d48-f26b35bb1ba4/bir-kisim-faaliyetlere-iliskin-maliyetin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/26ad9321-b542-48f2-b3fb-f1fd77f6beb6/mevzuatta-belirtilen-sartlar-olusmamasina-ragmen-toplu-tasima-isiyle-istigal-eden-bir-kisim-kisikuruluslara-idare-butcesinden-gelir-destegi-saglanmasi http://kamubis.com/decisions/SayistayFinding/1e33508d-a9e2-4097-a3a2-127b7dad0097/florya-akvaryum-kompleksine-iliskin-isletme-hakki-sozlesmesinin-duzenlenmemesi-ve-kira-odemelerinin-vadesinde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e4315d64-e206-4901-b140-4e7a8c26e1cc/denizde-toplu-tasima-hizmeti-alimi-isinde-mevzuatin-ongordugu-surelere-riayet-edilmeksizin-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/3314225d-d62c-4c1c-b9a3-7908dc8af335/denizde-toplu-tasima-hizmeti-alim-isinde-mevzuata-aykiri-olarak-sure-uzatimi-ve-is-artisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/987e97f3-6869-4d27-bf0c-2cd9155246bf/deniz-ulasiminda-kullanilan-deniz-taksilerin-faaliyetlerini-mevzuata-aykiri-olarak-surdurmesi http://kamubis.com/decisions/SayistayFinding/0ad904a3-ee93-4ffd-84a2-d1f4d97eb107/buyuksehir-belediyesinin-istirak-ettigi-sirketteki-payinin-mevzuata-aykiri-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/cee4f2e3-b9e7-427a-8b5c-5059aab3da03/kalkinma-ajansi-paylarinin-bir-onceki-yil-gerceklesen-butce-gelirleri-esas-alinarak-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/f4a2b94e-4ee8-486f-925d-c4e27f378265/yonlendirme-levhalarinin-buyuksehir-belediyesi-tarafindan-isletilmesi-gerekirken-metro-istanbul-as-tarafindan-isletilmesi http://kamubis.com/decisions/SayistayFinding/76755dd7-ddee-4376-b8e2-38feac40ced2/yerebatan-sarnicinin-ihale-mevzuatina-aykiri-bir-sekilde-kiralanmasi-ve-ihale-yapilmaksizin-kiralamanin-devam-etmesi http://kamubis.com/decisions/SayistayFinding/f1e1b3eb-630d-4170-9da5-0294089c82a1/yap-islet-devret-modeli-kapsamindaki-yatirimlarin-ilgili-mevzuat-hukumlerine-gore-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/2f1f7e81-880c-45a7-b395-4bf3876ca40b/yapim-kontrolluk-hizmetleri-teminine-yonelik-gerceklestirilen-danismanlik-hizmeti-alim-ihalelerinde-mevzuata-aykiri-uygulamalarin-yer-almasi http://kamubis.com/decisions/SayistayFinding/2abdbc78-a897-4adc-a4fd-c3684f186657/turkiye-basketbol-federasyonuna-mevzuata-aykiri-olarak-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/e44145d3-e7c5-4bbf-8108-000d08fc65fb/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22f4657d-c0de-463c-9f34-a7202cb05f9a/sosyal-denge-sozlesmelerine-mevzuatta-yer-almayan-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/1c77c0ee-0803-4ca1-9946-6f52534e6eee/reklam-alanlarinin-ecrimisil-karsiligi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6aa0fb59-b957-459b-8c1e-fa9080979537/rayli-sistem-funikuler-teleferik-hatlarinda-yapilan-cekimlerin-buyuksehir-belediyesi-tarafindan-ucretlendirilmemesi http://kamubis.com/decisions/SayistayFinding/ea1d6648-1903-4ef5-8de5-3fdd01f71d6a/ozel-deniz-tasimaciligi-yapan-plaka-sahiplerine-mevzuata-aykiri-yetki-verilmesi http://kamubis.com/decisions/SayistayFinding/00bd3374-0c74-4048-acd3-2e39a5fa345e/oyun-parki-ve-organizasyon-hizmetlerinin-isletilmesi-isinde-ayri-nitelikteki-islerin-ayni-ihale-bunyesinde-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/f0944527-65c7-4680-81a7-ecd114931480/otoparklara-iliskin-belirlenen-ucret-tarifesinde-ucretsiz-kullanim-hakki-taninmasi http://kamubis.com/decisions/SayistayFinding/a1a2d498-56db-44a2-ae96-04159c56af41/otopark-tarifelerinin-mevzuatta-belirtilen-sinir-dikkate-alinmadan-belirlenmesi http://kamubis.com/decisions/SayistayFinding/88115550-fab4-48d2-8692-5d52b7033887/otobus-ve-tramvay-isletmeciligine-iliskin-mevzuat-hukumleri-arasinda-yetki-karmasasi-bulunmasi http://kamubis.com/decisions/SayistayFinding/1cc2f69b-a5bb-4f7b-9ac2-e63a8d338298/mulkiyeti-idareye-ait-olan-bazi-tasinmazlara-iliskin-ecrimisil-ve-kira-bedellerinin-eyupsultan-belediyesi-tarafindan-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/84961f26-ba5b-479a-9a6f-c85d7518bcda/mevzuatina-aykiri-olarak-personel-tasima-hizmeti-hakedis-odemelerinin-tamaminin-dogrudan-yuklenici-firmaya-odenmesi http://kamubis.com/decisions/SayistayFinding/cb26bc25-5679-4174-a4da-7cc454c0e8cd/mevzuati-uyarinca-buyuksehir-ilce-belediyeleri-tarafindan-tahsil-edilen-cevre-ve-temizlik-vergisine-iliskin-gecikme-zamminin-20sinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/922a7cdd-62f0-40b6-abce-a0797fed4206/mevzuata-aykiri-olarak-ukome-kararina-istinaden-belediye-istirakine-deniz-taksileri-islettirme-yetkisi-verilmesi http://kamubis.com/decisions/SayistayFinding/c03e0634-9da7-47c1-9efe-d2c6b98671d5/kira-suresi-biten-tasinmazlarin-ihale-yapilmaksizin-kiralanmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/87140b3e-f2a1-4e4c-9536-25f44be9b06c/kemerburgaz-hasdal-deponi-gazi-lfg-elektrik-santralinin-isletilmesi-ve-bakim-isine-iliskin-mevzuata-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/55f6e6a5-b195-4740-b353-1e6eab7cb5b3/istanbul-universitesi-rektorlugu-ile-yapilan-protokole-istinaden-buyuksehir-belediyesine-tahsis-edilen-tas-odalardan-bazilarinin-ihalesiz-olarak-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ccfdead5-dd50-4927-b3b8-f698d69147c0/istanbul-15-temmuz-demokrasi-otogarinda-bayrampasa-otogari-yer-alan-bazi-isyerlerinin-ruhsatsiz-olarak-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/bf70aa92-fe08-44d2-9077-a4ecd69a1cc1/ilce-belediyeleri-tarafindan-isletilen-veveya-islettirilen-acik-ve-kapali-otoparklardan-bazilarinin-buyuksehir-belediyesi-tarafindan-ruhsatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/b6fb7f76-ec1e-4b62-ac7c-4ff0dfc27f32/idarenin-ruhsat-verme-yetkisi-dahilinde-bulunan-ruhsatsiz-is-yerlerinin-faaliyetten-men-edilmemesi-ile-hukuka-aykiri-isleri-bulunan-is-yerlerine-ceza-kesilmemesi http://kamubis.com/decisions/SayistayFinding/f899461f-824c-425f-bacc-d887ee8a15c1/idarenin-borc-stokunun-yanlis-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/c28e624f-3d64-4075-9723-8eb1e9466494/idare-tarafindan-islettirilmesi-gereken-atm-alanlarinin-yer-aldigi-unitelerin-metro-istanbul-as-tarafindan-islettirilmesi http://kamubis.com/decisions/SayistayFinding/b5cee9fc-c03e-4288-a3ba-c338bdcb7242/buyuksehir-belediye-sirketlerine-isletme-hakki-devredilen-tasinmazlarin-sirket-tarafindan-ucuncu-kisilere-ihalesiz-devredilmesi http://kamubis.com/decisions/SayistayFinding/a447df51-448e-49b3-b987-2ee3a6a09b0e/buyuksehir-belediyesinin-gorev-ve-sorumluluklari-kapsaminda-yer-almasina-karsin-ilce-belediyeleri-tarafindan-yol-ustu-otopark-isletmeciligi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e841af46-1576-472a-b95d-ba2e812f21ed/butce-emanetlerinde-bekleyen-tutarlarin-mevzuat-hukumlerindeki-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/4e68c9ec-a0f9-44f8-acf6-8aa09c14350d/besiktas-jimnastik-kulubu-dernegine-verilen-intifa-hakkinin-iptal-edilmemesi http://kamubis.com/decisions/SayistayFinding/0824eaae-00d6-4ac0-a21c-ac7ba6c8969b/besiktas-belediyesi-lehine-tesis-edilen-intifa-hakkinin-iptal-edilmemesi http://kamubis.com/decisions/SayistayFinding/4292a074-be13-436e-82ef-c30f249271b6/belirli-oranlarda-ozel-nitelikli-personel-istihdam-etme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/559a86b9-0de6-47f5-96c1-5bfc7b1dcd97/belediye-sosyal-tesislerinin-isletilmesinde-mevzuata-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/666d4d25-14a2-4bcd-980e-72b8158e9853/altyapi-kazi-izni-harci-tutarlarinin-bazi-kurum-ve-kuruluslardan-zamaninda-alinmamasi http://kamubis.com/decisions/SayistayFinding/bbb6b076-6eac-4449-bdaa-78718d29eb01/bayrampasa-ve-atasehir-hallerinde-faaliyet-gosteren-isyerlerinden-bazilarinin-kira-bedellerini-zamaninda-odememesi http://kamubis.com/decisions/SayistayFinding/41aa8ef5-d8b3-4dca-b3c4-eca23338a939/atm-unitelerinin-isletilmesinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/76efcd9e-6036-4399-8fc4-60a87a71a125/ana-arterler-uzerinde-bulunan-alisveris-merkezlerinde-yer-alan-isyerlerinden-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/779b4e08-e74f-42e7-9878-3f6e8cab297e/altyapi-hizmetleri-yonergesinin-yeni-mevzuat-hukumleri-dogrultusunda-guncelligini-yitirmesi http://kamubis.com/decisions/SayistayFinding/770dadb0-77c3-4cc4-949e-b9813edc8b76/alt-yapi-kazi-izni-harci-tutarlarinin-mevzuat-hukumleri-dogrultusunda-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/527ffc07-8e2d-4cf5-aac2-111ea1bce727/kesinlesmis-sayistay-ilamlarinin-infazinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/37e41966-b90e-4e34-9a3c-fc6b2f255a36/kazi-ruhsatlarinin-verilmesi-esnasinda-kurum-ve-kuruluslardan-alinmasi-gereken-teminat-bedellerinin-bazi-kurum-ve-kuruluslardan-alinmamasi http://kamubis.com/decisions/SayistayFinding/413e3c87-054f-48ea-b7cb-5e4bf570336c/istanbulkart-ile-yapilan-sosyal-yardimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2c8fa42e-9ef9-4732-bd3c-864ec0458e8a/idare-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-ecrimisil-tahsilatlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/8b4762bf-e335-4ad7-99ab-73645c3c706b/cesitli-sebeplerle-bloke-edilen-toplu-ulasim-kartinin-istanbulkart-bloke-tarihinden-sonra-kullanilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/480da07d-8782-4e1f-a8be-70b8624c4e0c/aykome-kararlari-dogrultusunda-ortak-programa-alinan-altyapi-hizmetleri-icin-diger-kamu-kurum-ve-kuruluslarinin-aktarmasi-gereken-gecmis-yillar-paylari-tahsilatlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/d620bbfa-d65a-4c6e-837d-dd2c70cb8f74/trafik-idari-para-cezalari-dolayisiyla-buyuksehir-belediyesine-ait-olan-payin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/586b5dc2-12e2-42c3-b2f4-521372178bf3/775-sayili-gecekondu-kanunu-geregince-elde-edilen-yalnizca-bu-kanunda-belirtilen-amaclarin-gerceklestirilmesi-icin-kullanilmasi-gereken-paralarin-belediyenin-genel-hesaplarina-aktarilmasi http://kamubis.com/decisions/SayistayFinding/290d2548-5c05-4043-8303-3bd9e27b95c9/kazi-islerine-iliskin-irat-bedeli-malzeme-zayiat-bedeli-ve-kontrolluk-hizmeti-bedellerinin-izleyen-yillarda-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/ce2ea76d-d826-4e37-9cb3-23a0960d6c68/denetim-kartina-sahip-kisilerin-toplu-tasima-hizmetlerinden-ucretsiz-faydalandirilmasi http://kamubis.com/decisions/SayistayFinding/c406ac16-11e3-48c1-9f80-bed2bf4e7264/aykome-bunyesinde-yer-alan-kamu-kurum-ve-kuruluslarinin-ortak-programa-alinan-altyapi-hizmetleri-icin-ilgili-yil-basinda-belirlenen-odenekleri-altyapi-yatirim-hesabina-aktarmamasi http://kamubis.com/decisions/SayistayFinding/c6e016f8-705a-45ff-8d21-482879b21243/idare-faaliyet-raporunun-tutarlilik-ilkesini-saglamamasi http://kamubis.com/decisions/SayistayFinding/e162bf22-6ecb-43ae-bfda-51ee2a429d31/idare-faaliyet-raporunda-performans-hedefleriyle-ilgili-sapmalarin-tam-dogru-ve-ikna-edici-sekilde-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/1f5bcc26-2cee-491b-8f1f-238c236de113/kiraya-verilen-veya-irtifak-hakki-tesis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ef332d8f-a69c-4fe3-ad0d-1cf6d36e9bb4/personel-calistirilmasina-dayali-hizmet-alim-ihalelerinde-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f44875f5-c00f-4487-9a56-86c094db6b15/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5a70d465-605d-4504-8b9e-3d7e8c4780c7/indirilecek-katma-deger-vergisi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f869a11a-917a-4bec-b614-be313026d321/idareye-tahsisli-tasinmazlar-ile-idarenin-tahsis-ettigi-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/43333426-0689-4a2c-91d9-2f088357f2a0/idareye-bagislanan-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3da86d5d-1edb-49f3-90e5-688969dd50e2/idarenin-mulkiyetinde-ve-kullaniminda-bulunan-tasinmazlara-iliskin-envanterin-olusturulmamasi-ve-bu-tasinmazlarin-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/c7643691-aaf3-4a8c-a1b1-814214fc2fe5/hizmet-alim-sozlesmeleri-geregi-verilen-avanslarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a4e75b6e-ccb0-43f4-a760-be39a11ab276/hakedislerden-yapilan-gecici-kabul-noksanliklari-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/d376c9f8-9f23-4fdd-8430-e1de5a1c20c8/stratejik-planda-bir-onceki-donem-stratejik-planina-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/6dd348bf-d569-47d1-976c-2285cd28b602/yapim-islerinde-gerekli-defter-ve-tutanaklarin-tutulmamasi-ve-malzeme-numunelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/91593336-f5c1-4893-aed4-9db12d394576/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d31c23a0-b21a-477a-ac33-79ad39b55d85/sozlesmeli-personelin-sube-mudurlugu-kadrolarinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/82f8bbba-353a-402e-ac20-dc70feee2ea0/ilce-belediyeleri-tarafindan-tahsil-edilip-buyuksehir-belediyesine-aktarilmasi-gereken-otopark-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/2c19e838-0c59-4458-af8f-cb71627ff5db/ilce-belediyeleri-tarafindan-buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/21d2ed10-03c9-44cb-91b6-5f79bdd2fec7/belediyenin-kamu-sermayeli-olmayan-bankalarda-hesabinin-olmasi http://kamubis.com/decisions/SayistayFinding/3ffd82c3-3f8c-45bf-85bc-da10fd776d35/belediyeye-ait-apartman-dairelerinin-il-emniyet-mudurlugune-kanuna-aykiri-olarak-25-yilligina-tahsis-devir-edilmesi http://kamubis.com/decisions/SayistayFinding/676c1c0c-07fa-40cc-9616-519228382a91/yapim-islerinde-mevzuata-aykiri-proje-degisikliklerinin-is-artisina-sebep-olmasi http://kamubis.com/decisions/SayistayFinding/d76ee79f-f133-4cf7-b1bd-e79efa7ba363/yapilan-imar-plan-degisiklikleri-ile-ust-olcekli-plan-ve-imar-yonetmeliklerine-aykiri-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/d8203ab0-fa02-4952-b9df-04f1d48662b0/sayistay-denetim-raporunun-belediye-meclisinde-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/7cf4af8a-ce36-49f3-83a7-55a3ed1c78f1/mevzuat-geregi-donem-sonunda-yapilmasi-gereken-bazi-muhasebe-islemlerinin-izleyen-donemin-basinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/508ee724-4388-48f7-91b0-947a012c79c8/mulkiyeti-belediyeye-ait-olup-kiraya-verilen-bazi-tasinmazlardan-kira-suresi-sona-erenlerin-ihale-yapilmaksizin-sozlesme-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/284b1b92-1e52-47c7-a9fa-087a48fc9f39/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/553b6e7f-e61f-4bfa-880d-923b2e06a760/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/b3560bfc-36f2-4742-a835-5328bd4ac225/sebze-ve-meyve-hallerinde-bulunan-isyerlerinden-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/aed54e31-fe8a-4a7b-aed7-beed57d6f75a/halfeti-ilcesi-firat-nehri-uzerindeki-kayik-ve-vapurlarin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/1c52f852-bf21-4449-82c7-060dbb742b03/evsel-kati-atik-ucretinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5a0f75e8-2fdc-4fcf-a840-89925be0b758/cevre-duzeni-plan-hukumlerine-aykiri-olarak-akaryakit-istasyonlarina-fazla-emsal-verilmesi http://kamubis.com/decisions/SayistayFinding/6b34a773-ff29-41b5-9a23-29fedf678b9e/belediye-araclarinin-mesai-saatleri-disinda-resmi-gorevlendirme-olmaksizin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6668748d-896d-48e2-9847-479b8fa576de/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/5529cee0-b63e-4f59-80de-ed551d0bf87d/belediyeye-ait-tasinmazlarin-kanuna-aykiri-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/99bf4c9e-084c-435a-bab5-144dcd1ce917/troleybus-toplu-ulasim-isine-iliskin-ihale-oncesi-ve-ihale-surecinde-mevzuata-aykiri-uygulamalarda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/a7d9ecfd-a866-42de-817a-f3512148b4eb/4734-sayili-kanunun-21-ve-22nci-maddelerindeki-parasal-limitler-dahilinde-yapilan-harcamalarin-yillik-toplaminin-idare-butcesine-bu-amacla-konulan-odeneklerin-10unu-kamu-ihale-kurumundan-izin-alinmadan-asmasi http://kamubis.com/decisions/SayistayFinding/d451169f-6c8c-4dd5-9ccf-76d4da54431f/birim-fiyatli-mal-alimlarinda-yapilan-is-artisi-ve-is-eksilisinde-mevzuatla-belirlenen-sinirlamalara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b67e9ac4-7e3a-4e61-ba6a-43c1d4ca7c00/faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisi-tutarlarinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/87e66dfe-d3aa-4f82-adbf-33bae368176b/ic-kontrol-sistemine-iliskin-mevzuat-gereklerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/b8b58031-d80d-4894-a17a-7f25550d7f02/tasinir-yonetim-hesabinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/39ac6f4f-67b3-4914-89b0-6fc7c3c8d4a8/gelir-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/0110d4b5-52e3-4c8b-8649-9268cd84db39/buyuksehir-belediyesince-erdek-belediyesine-gonderilmeyen-muze-giris-ucreti-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/03431915-cdf0-4352-a01a-d183a8861baa/eglence-hizmeti-sunan-bazi-isletmelere-iliskin-eglence-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bbf6b9fe-5e85-4289-93d5-0c775edada2c/emlak-vergisine-tabi-binalarin-insaat-siniflarinin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/3aa96698-9cc0-47a9-94fa-f631261349c0/sozlesmeli-personel-icin-issizlik-sigortasi-prim-kesintisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/f3d2d6b6-4ec6-43f4-8de9-e55de7482b06/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/c32afdee-fa81-469d-b094-b35703b1905d/kiralanan-yerlerin-devrine-iliskin-ucuncu-kisilerle-yapilan-ve-kuruma-ibraz-edilen-sozlesmelerin-damga-vergisi-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2a939967-1be3-4d0a-83ed-4be345c4ed3f/sozlesme-yukumlulugunu-yerine-getirmeyen-mustecirlerin-ihale-yasaklisi-yapilmasi-konusunda-gerekli-girisimlerde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/b18e79a4-bd68-4e0d-a427-74923eb730e2/kira-bedeli-pesin-tahsil-edilen-tasinmazlara-iliskin-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/09f3f64e-503e-4cd2-9211-8f3e0f8765fa/2886-sayili-devlet-ihale-kanununa-gore-yapilan-kiralamalara-iliskin-mevzuata-aykiri-hususlar http://kamubis.com/decisions/SayistayFinding/98146438-5cab-4f5f-88d5-6149eba0ffe8/sosyal-denge-tazminati-sozlesme-suresinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/6f22c584-bb41-42a9-9cef-6057b4b9aed0/acik-ihale-ile-alim-yapilmasi-gereken-bazi-alimlar-icin-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5a1e51ec-a7c0-4080-96b5-3e2ac7bf0a6a/tasit-kiralamalarinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/334d5cb7-e586-4ab2-84d6-d4bf6f48f363/5393-sayili-belediye-kanunu-hukumlerine-gore-borclanma-sinirinin-asilmasi-ve-yil-icinde-yeni-borclanmaya-gidilmesi http://kamubis.com/decisions/SayistayFinding/6697882c-4bb0-4b05-8c03-dc7919dd3f4d/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b77d15bf-a86d-44c9-bc8b-e0a50c7257e7/butce-gelirleri-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ae2d7c3f-fdbf-4c4b-b8f5-004df31ba1d7/belediyece-tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesine-gonderilmesi-gereken-paylarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/5c6fa6fc-360a-4e89-ac12-fa023ba32ebf/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/09ba0009-eb2a-4f40-8ece-370a62e16e10/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabi-ve-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/77d6abf7-6349-4374-80fb-67eca252642c/isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/46e4a98c-e731-4842-b7dc-1666a9f7c771/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumlulukler-hesabi-ile-kamuya-olan-ertelenmis-veya-taksitlendirilmis-borclar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1e573b18-d3b5-456e-8ae3-0a9f966c2c97/odenecek-vergi-ve-fonlar-hesabi-ile-odenecek-sosyal-guvenlik-kesintileri-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/00e87623-b7fe-4674-887b-2b051fd33eea/ihale-mevzuatina-aykiri-uygulamalarda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/ca5e9027-4104-4aa2-9ccd-7863ddcba342/tasinir-mallarin-kayit-ve-kullaniminda-mevzuatta-belirtilen-hukumlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f293481e-2141-4649-833a-bb677f5eadbe/tahsisli-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aade936c-ba62-4fae-834f-4bdd5f9899c3/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/135fc8bc-cebe-4faf-a98c-01dbd51dbd2f/katma-deger-vergisi-mahsuplarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/d8faa065-bbce-4c26-96fb-1c10f30fda2b/butce-disi-avanslar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1f146ea3-b104-448d-9943-d51a8cffca4e/faaliyet-raporunda-yer-alan-bazi-performans-hedeflerine-iliskin-sapmalara-ve-ic-denetim-sonuclari-hakkindaki-bilgilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/06d5f026-2bc3-4ceb-b091-15a234cd5856/performans-programinda-belirlenen-bazi-performans-gostergelerinin-performans-hedefleri-ile-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/e7cd3702-6a11-4057-afa7-6a6dbefd1a6f/stratejik-planda-yer-alan-bazi-performans-gostergelerinin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/0e7a770d-529f-45d8-90d5-2f7baebc50b8/stratejik-planda-kaynak-tablosunun-yer-almamasi http://kamubis.com/decisions/SayistayFinding/cd1ee2a7-7f3f-4016-aac6-aec8847a887a/iscilerin-birikmis-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9b47f0bb-d578-4c78-9cea-606ab2c86fd8/mevzuatinda-belirtilen-siniri-asan-idare-borclanmalari-icin-icisleri-bakanligindan-izin-alinmamasi-ve-borclanma-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/470d19d9-b87a-4793-92c1-11e4dd4b7a0c/sahipsiz-sokak-hayvanlarinin-toplanmasi-ve-rehabilitasyonu-hizmet-alimi-isinde-mevzuata-aykiri-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/5b96d926-7158-40e0-87af-786e0444b953/yapim-isi-ihalelerinde-is-sagligi-ve-guvenligine-dair-gorevlendirmelerin-gec-yapilmasi http://kamubis.com/decisions/SayistayFinding/62adae15-222d-4920-b85f-4d2856e702f9/genel-aydinlatma-kapsamindaki-tesislerin-enerji-dagitim-sirketine-devredilmemesi-ve-tesislerin-ticarethane-abone-grubundan-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/426b6d57-968b-4bc5-bd7d-89f80ea1b876/hafriyat-ve-insaat-atiklarinin-kontrolu-ile-buna-bagli-gelir-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/08278509-9b5b-434c-b743-934fc0f90521/tahakkuk-etmis-olan-idare-gelirlerinde-tahsilat-oranlarinin-dusuk-duzeyde-kalmasi http://kamubis.com/decisions/SayistayFinding/910040ac-e1a6-4793-a81d-434793252902/evsel-kati-atik-bertaraf-ucretine-ait-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/367624f5-424d-4b31-b824-b147b849f0b9/buyuksehir-belediyesine-donusum-surecinde-bazi-vergi-alacaklarinin-mevzuata-aykiri-olarak-merkez-ilce-belediyelerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/10b91303-97b9-40de-b389-80a5a149d858/buyuksehir-belediyesine-ait-bazi-gorevlerin-ve-ilan-ve-reklam-vergisini-toplama-yetkisinin-mevzuata-aykiri-olarak-ilce-belediyelerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/6c7c98f4-f62a-4739-aa31-3890494e08ad/kira-suresi-biten-tasinmazlarin-yeniden-ihale-yapilmaksizin-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/b781d501-4135-49ca-9f13-1d59f3c31eab/idare-tasinmazlarinin-mevzuata-aykiri-olarak-pazarlik-usuluyle-idare-sirketlerine-kiralanmasi http://kamubis.com/decisions/SayistayFinding/ab51f275-edea-40d7-a51b-4252f2e0ca89/idarenin-ortak-hizmet-projesi-bulunmamasina-ragmen-kiraladigi-tasinmazlari-vakif-ve-derneklere-mevzuata-aykiri-olarak-tahsis-etmesi http://kamubis.com/decisions/SayistayFinding/9b23badb-df5a-4587-9ff0-743db7a20e24/yazilim-ve-lisans-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/cabbffd8-27b7-4835-b352-a62a6c487139/vadesi-bir-yilin-altina-inen-uzun-vadeli-banka-kredilerinin-donem-sonunda-kisa-vadeli-banka-kredileri-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/1c0870a5-582b-4cc2-bc0f-4bbe7235076c/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-ilgili-hesaba-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/dd1216e3-4e81-4084-a745-ba183fd2997f/uzun-vadeli-faiz-borclarindan-vadesi-bir-yilin-altina-inenlerin-donem-sonunda-kisa-vadeli-faiz-borclari-ilgili-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/64f357e3-b226-4f54-8752-277b94983cc8/gelecek-aylara-ve-gelecek-yillara-ait-gelirler-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5cbb9e74-210b-49c6-bd7b-3189ae7e689b/maddi-duran-varlik-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/143feafb-331c-4918-a63a-d8c99da3b136/performans-programinda-yer-alan-bazi-performans-gostergelerinin-iyi-tanimlanmamasi http://kamubis.com/decisions/SayistayFinding/09a9cbae-dda5-4e5d-bed0-131b94858710/performans-programinda-yer-alan-bazi-performans-hedef-veveya-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/1999c2f5-01f8-473f-a7ea-602218041864/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f1c3a99b-5ea7-4fe3-bad9-6574545abffb/kurum-bilisim-sisteminin-eksiklikler-icermesi http://kamubis.com/decisions/SayistayFinding/34741dfc-15ec-459c-86e5-1617099d0dc4/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/943c4867-c5d4-4ad3-bcf3-498ae57b578f/otopark-bedellerine-iliskin-gelirlerin-vadeli-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c794037a-70ff-4ef2-9061-1bb5af8ef134/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1ed7e591-04d7-474b-8bf3-61906e5be446/kurum-tarafindan-alinmasi-gereken-evsel-kati-atik-ucretine-ait-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dd123806-6a6e-4ad2-a695-45c8f9875c7c/gecekondu-fonunda-toplanan-paralarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/57afb5d1-c9c8-4d79-bcc2-0558010af756/alinmasi-gereken-zemin-tahrip-ucreti-ve-yipranma-bedelinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/14169606-800a-4e5f-b25d-37b6a784f494/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/33b298b5-120c-4893-8bef-633839a828d7/muhtelif-avanslarin-suresinde-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/64c8651c-9b90-49d9-85df-fd2bad1cfba2/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabi-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/1d75ea78-8b3a-403f-9077-9d0970880408/mevduat-faizi-gelirlerinin-butce-geliri-olarak-muhasebelestirilmesinde-net-yerine-brut-tutarin-dikkate-alinmasi http://kamubis.com/decisions/SayistayFinding/93ebcfdd-0584-4050-aaf7-61f41c358b86/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/e4db68c5-6071-4b22-ac25-17df1277dfad/bagis-suretiyle-edinilen-tasinirlarin-butce-gelirleri-ile-iliskilendirilmesi http://kamubis.com/decisions/SayistayFinding/9e01d870-cc00-47f5-abae-1f5d268ef9af/suresi-gecen-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/479441e1-4f01-441d-970c-0c2ee9bdd79c/belediye-tarafindan-ucuncu-kisilere-kiraya-verilen-tasinmazlarin-bir-kisminin-kayitli-degerleri-uzerinden-kiraya-verilen-duran-varliklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/caab987d-73f9-47ea-a68d-1b041be61239/kuruma-ait-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0c567937-0f08-443a-8c1d-1a9524c0d508/kredi-karti-ile-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icerisinde-banka-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/5ee71829-53e3-4157-8ba5-5e3f721b0182/mali-kuruluslara-yatirilan-sermayeler-hesabina-hatali-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/17555e2e-f1ab-4f36-ad05-6125f2bda5c6/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-bakiyesinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/fcd1cfa4-35df-4516-a1a5-3a390ed68802/tasinmaz-tahsis-islemlerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d1bd144e-1685-490e-8ca9-04380fc80fd8/kidem-tazminati-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/c054aa53-e1a8-4bde-b3cf-35fa123e7e60/on-mali-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/ae645cb2-52b4-4fdd-abd0-5eb804063f09/yapim-isleri-icin-verilen-sure-uzatimlarinda-tum-risk-all-risk-sigorta-policelerinin-bu-sureyi-kapsayacak-sekilde-yenilenmemesi http://kamubis.com/decisions/SayistayFinding/041880f0-f7b2-4295-a394-d55da79dd121/iscilere-yil-icerisinde-270-saati-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9669d6cb-68ba-4d28-9ddc-17e51192034d/istisnai-memuriyet-kadrosu-olan-ozel-kalem-mudurlugune-atanan-kisilerin-bir-sure-sonra-sinavsiz-olarak-sinavla-girilebilecek-memur-kadrolarina-naklen-atanmalari http://kamubis.com/decisions/SayistayFinding/098cc5bd-3531-4990-8786-a94f8d068ace/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/67d82573-92cd-4683-b489-000f5e53b4b7/kamu-idaresi-tarafindan-kiraya-verilen-tasinmazlara-yonelik-olarak-duzenlenen-sozlesme-hukumlerini-yerine-getirmeyen-kiracilar-hakkinda-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/306d4a3c-bd3c-4a06-b741-0043c074a525/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinden-ilce-belediyelerine-dagitilacak-payin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4fbf6043-5cdd-41e4-b60b-8a3abd71eead/kamu-idaresi-sinirlari-icerisinde-yer-alan-ve-ayni-nitelikte-olan-bazi-otellerin-bina-siniflari-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/39c3994a-4877-4d60-b4f4-b77a0e713442/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/d3487c44-0d2f-4a6d-bb8b-9748a185cbcc/kamu-idaresinden-ruhsat-alma-zorunlulugu-bulunmayan-isyerlerine-cevre-temizlik-vergisi-tahakkukunun-yapilmamasi-ile-emlak-vergisi-tahakkukunun-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/7d16d7a7-15d1-413e-becd-9a6b2c5c74fd/faaliyeti-eglence-hizmeti-olan-bazi-isyerlerine-eglence-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/2359f17f-f0cd-494f-96c6-411f293099bc/teklifi-sinir-degerin-altinda-kalan-yuklenicilerden-kesin-teminatin-hatali-alinmasi http://kamubis.com/decisions/SayistayFinding/2c15be8e-c80c-4988-8c4b-7ec02c4995fd/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9e93d825-3beb-407a-8ed6-e9fda1ca327d/kamu-idaresi-tarafindan-ihale-edilen-islerin-tamaminin-veya-cok-yuksek-bir-oraninin-yerine-getirilmesi-icin-yukleniciler-ile-alt-yukleniciler-arasinda-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/92fafd3e-b0c0-445c-92c1-c003b92ce991/hizmet-alimi-suretiyle-yapilan-tasit-kiralamalarinin-mevzuata-aykiri-olarak-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/4f0a44eb-d3d6-47fb-abd7-ccb50bd69d68/fiyat-farki-odemelerinden-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/456ae499-1929-4a05-b426-a0a1adc8bd2e/kamu-idaresi-tasinmazlarinin-2886-sayili-devlet-ihale-kanununa-gore-kiraya-verilmesinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f8eb0fad-5525-4da6-8641-6b0e40dca52c/mal-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/bc6ae64b-02d4-4200-9ad8-3e0cf6b62702/belediyeye-ait-bazi-tasinmazlarin-ihale-yapilmaksizin-mevzuatta-bir-karsiligi-olmayan-isgaliye-sozlesmesi-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/a0b81d32-1499-42c4-85d7-c7f269366073/mulkiyeti-kamu-idaresine-ait-olan-bazi-tesis-ve-isletmelerin-isletme-hakkinin-ihale-yapilmaksizin-meclis-karari-ile-devredilmesi http://kamubis.com/decisions/SayistayFinding/33125724-c6fe-4600-91af-09766bce2724/kamu-idaresine-ait-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/626d2c27-0698-47cd-a799-8c3291fda54b/kuruma-yapilan-tasit-bagislarinin-butceye-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/3218f60a-a60b-4122-8365-f030001ca205/yapilan-is-artislari-nedeniyle-artan-sozlesme-bedellerinin-ilgili-taahhut-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/72b2970a-9e05-424a-a493-788e1223f8c4/kisilerden-alacaklar-hesabindaki-alacak-tutarlarina-faiz-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/894ff8fe-a93d-42d8-840d-eeb9dcfd462a/gecici-kabul-noksanlari-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f5d882a3-710a-4d2e-bad2-8cb3aa3423c0/ilk-madde-ve-malzemeler-hesabina-kaydedilen-varliklarin-tamaminin-ay-sonlarinda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/3c5fc42f-b436-4fe2-a2fb-c7a2eecaab79/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/68179a81-9da5-4adc-a9d4-f7e15f2fc471/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/3f2b0057-92fa-47d2-8622-ed0d0f99d7b5/avukatlik-vekalet-ucretlerinin-hatali-hesaplar-kullanilarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/69abd8ac-2bc3-4b72-9b1c-eb7aff3016fa/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/94ab7f5d-5f2e-42ed-9b78-3203309484af/indirim-konusu-yapilamayacak-katma-deger-vergisinin-ilgili-varlik-hesabinin-maliyet-bedeline-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b94f5380-0ea3-41a1-a6b7-cb140d5bc2a9/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenmesine-karar-verilen-maddi-duran-varliklarin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/e14b3c45-07e8-411f-b3c5-c53b92cb48c8/kamu-idaresi-tarafindan-tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/a6751393-cf0a-4cf9-a8ba-98cf9c158f66/tasinmazlarin-tumunun-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/128ed5cd-b686-46f4-9a44-3daeaeac676c/kurumda-performans-bilgisinin-uretildigi-kaydedildigi-ve-analiz-edildigi-veri-kayit-sisteminin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/3ccd0a4d-3154-446a-a23d-af1afd10ef02/idare-faaliyet-raporunda-performans-hedefleriyle-ilgili-sapmalarin-tam-dogru-ve-ikna-edici-sekilde-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/226d5e20-d1c6-4665-9f0c-ad9471bdb77c/idare-faaliyet-raporunda-kurumsal-kabiliyet-ve-kapasitenin-degerlendirilmesi-bolumunun-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/350a5e28-945b-4c7d-bfbd-5b95fd97b478/performans-hedefleri-ile-butce-arasinda-iliskinin-kurulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/d3e170f1-58f2-41fd-b2bb-f2e0d06ab309/performans-programinda-temel-politika-ve-oncelikler-kisminda-hukumet-programi-kalkinma-plani-ve-idare-ile-ilgili-bilgilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/105e8927-1b13-462b-9837-833f820c0f2c/stratejik-planda-kurumun-yasal-olarak-gorev-yetki-ve-sorumluluk-alaninda-yer-almayan-hizmetlerle-ilgili-hedefler-belirlenmesi http://kamubis.com/decisions/SayistayFinding/eb014e80-6844-4612-8117-c03e66180d82/stratejik-planda-stratejik-hedeflere-ait-bazi-faaliyetlerle-ilgili-maliyetlendirme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/13f9c473-78e7-40a4-a8a5-4dfd9b908ba8/stratejik-planda-kurumun-idari-ve-mali-kapasitesine-gore-fazla-sayida-amac-ve-hedef-bulunmasi http://kamubis.com/decisions/SayistayFinding/9fce0af5-b817-4d66-b6fd-84618ef7764f/mali-is-ve-islemlerde-on-mali-kontrol-sureclerinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/c0d29ce8-a129-4c78-985f-340c65c69afb/eglence-hizmeti-sunan-isletmelere-iliskin-eglence-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2cce3136-80a9-4e6b-b9ff-af16148aa648/gecekondu-fonu-hesabinin-olusturulmamasi-ve-hazine-tasinmaz-satisindan-gonderilmesi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1143e1f7-6380-466a-a257-37d2d188f3bb/yol-harcamalarina-katilma-payinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/99ed4937-4158-4da8-8a8a-94cebcec79a5/gecis-hakki-kullanan-isletmecilerin-tespitine-ve-gecis-hakki-ucretlerinin-tahsiline-yonelik-herhangi-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b0cc579-1294-4cc6-af03-e7ebd7367511/belediyeye-ait-tasinmazlarin-aile-saglik-merkezlerine-suresiz-sekilde-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/17bc7033-9f23-4303-ba38-446dc16006b7/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilar-hakkinda-fesih-ve-ihale-yasakliligina-iliskin-sureclerin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/d174935a-290b-4fbd-aaba-b34e887dadbb/hizmet-alimlarinda-hazine-tarafindan-karsilanan-asgari-ucret-destek-tutarlarinin-mal-mudurluklerine-gonderilmeyerek-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/914c6565-1105-4358-813d-46825304e968/sozlesmeli-programci-olarak-calismakta-iken-memuriyete-atanan-personelin-mevzuatta-ongorulen-gerekli-sartlari-tasimadigi-halde-istihdamina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/542f01ae-2a3f-4e78-ab5f-0f36e7ae3413/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e55d1180-e44e-4082-b734-9410ebe44fb6/yapi-kullanma-izni-alinan-yerlerin-emlak-vergisinin-bina-vergisi-yerine-arsa-vergisi-olarak-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/f5468744-c217-484a-8a9e-d460a1177876/belediyenin-mulkiyetindeki-bazi-tasinmazlarin-mevzuata-aykiri-olarak-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/c0d8c206-deba-4eda-b215-7a8f4b6600fb/cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/924dacb6-e08d-49ea-84a7-6dbb1f8cd351/mevzuatta-belirtilen-unvanlar-disinda-kismi-zamanli-sozlesmeli-personel-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/17d721f5-2190-4932-b646-b51e8be662a3/organize-sanayi-bolgesindeki-isletmelerden-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/46ad262d-c405-40b8-b510-ba13ed7a828f/otopark-bedellerinin-zamaninda-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/1a42feef-83fd-4146-b19b-aa94f1694ead/isyeri-acma-ve-calisma-ruhsati-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/52068394-1bc6-4c37-b843-add2850eee34/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/61bd26aa-1ba0-4697-a580-80a6fd7086b7/isyeri-cevre-temizlik-vergisinde-bina-turlerinin-dikkate-alinmamasi-sonucu-bina-gruplarin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/684e1d43-079b-4a30-ad8a-691628ffafc9/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/767ed34e-fb9d-4025-b113-6c5903e0f4cc/personel-calistirilmasina-dayali-hizmet-alimi-isinde-calismakta-iken-belediye-sirketine-gecirilen-bazi-iscilerin-sonradan-emeklilige-hak-kazanmalarina-ragmen-istihdamina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/cb907391-00bd-4d79-ad15-28e95adcf3d2/dogrudan-temin-ve-pazarlik-yontemi-ile-yapilan-alimlarda-4734-sayili-kamu-ihale-kanununda-belirtilen-ust-limitin-izinsiz-asilmasi http://kamubis.com/decisions/SayistayFinding/6f906807-5604-49f9-a902-b46ac17f7af2/belediyenin-hukum-ve-tasarrufunda-olan-yerlerin-otomatik-para-odeme-makinesi-atm-konulmak-uzere-kiraya-verilmesinde-2886-sayili-kanun-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/28a6799b-79de-4ffe-b10f-1bf848c697d7/odeme-emirleriyle-muhasebe-islem-fislerinde-gerceklestirme-gorevlisi-ve-harcama-yetkilisinin-ayni-kisi-olmasi http://kamubis.com/decisions/SayistayFinding/924b0d3e-5ba4-4edb-8ca0-d71b39a2126d/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi-ve-yillik-izin-ucretleri-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a1d3fd86-3010-42c8-bdcc-b0f2a37a13d0/kamu-idareleri-paylari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/86b68b28-0041-4fd3-a228-14808bbecec2/personele-verilen-avanslarin-personel-avanslari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5d91da67-0a81-45da-8d81-20c91b2d1a98/ilk-madde-ve-malzeme-hesabina-girisi-yapilan-tasinir-varliklardan-tuketilmeyen-kisimlarin-cikis-yapilarak-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/4763fd8e-e89f-4928-b69a-3f8a32926e41/kisilerden-alacaklar-hesabinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0821dd23-b79f-4cc8-932c-81ba36b9cffa/iktisadi-isletme-gelirlerinin-gelirler-hesabi-yerine-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/7cfa624a-e3bd-4fc4-95bc-a054275a5f4b/kurum-mali-tablolarinda-kanunla-vergiden-muaf-tutulmus-yerlerle-ilgili-gelir-tahakkuklarinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/4f9de554-c2d7-43b5-a838-578a4894a760/ticari-mallar-hesabinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/46bde834-5c7b-4881-a7c9-ad3d4c164da5/guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3140233d-4568-462b-88ec-f2f417d83831/ozel-maliyetler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/6a511fb3-1b43-4ded-bc8f-605950d6baa1/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/31ed7084-3539-4cb8-903c-c6e16af2ebb0/tasinmazlarin-envanterinin-cikarilmamasi-ve-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e4ad7ea6-b51e-4d35-b160-ae1af851aa54/butce-emanetinden-yapilan-odemelerde-oncelik-sirasina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/87aeccc9-a2aa-4bb6-9fb1-2289c8885c1a/bolgede-bulunan-sondaj-kuyularinin-faydali-kullanim-miktarlarinin-tespitine-dair-devlet-su-isleri-genel-mudurlugu-ile-ortak-proje-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6be60a3f-c8f4-4326-b45e-c2531faf8b8d/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/133f4527-54f8-4515-876e-88c8921f6be9/tahsisli-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/05b8c898-f039-4038-96d6-1b2b3bcc02f5/sermaye-taahhutleri-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1d7c14f9-3cfb-44f9-b966-634787db5fa8/yeralti-ve-yerustu-duzenleri-hesabinin-mahiyetine-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e3bf8b00-0c41-4c8c-8393-85c619494e3c/veri-toplama-ve-analizini-iceren-yeterli-bir-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/bed095df-648c-4ec8-aa5f-26771b31e046/performans-programinda-gostergelerin-belirlenmemesi-sebebiyle-faaliyet-raporuna-iliskin-degerlendirme-yapilamamasi http://kamubis.com/decisions/SayistayFinding/fc2fea38-d762-46eb-bf70-eefd94958bba/stratejik-planda-ve-performans-programinda-gostergelerin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/4395773f-b79b-47ec-b32b-9f13ff4f521a/belediyenin-sinirlari-icerisindeki-asansorlerin-periyodik-bakimi-icin-meclis-karari-alinmadan-yetkilendirilmis-muayene-kurulusuyla-protokol-yapilmasi http://kamubis.com/decisions/SayistayFinding/ce835bdb-d2d1-4b38-9974-a63325780b2e/yapi-ruhsati-veya-yapi-kullanma-izni-olmayan-binalardan-emlak-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/468fc223-7f1f-4d75-8359-77bd239203c8/ihalede-yukumlulugunu-yerine-getirmeyen-kiracinin-teminatinin-gelir-yazilmamasi-ve-gecici-yasaklama-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/27890128-7995-42a1-93e9-44feab8dd72e/belediyenin-kati-atik-bertaraf-bedelinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6cbdb100-3169-4b9c-9669-3f93599a53eb/idare-tarafindan-telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d954df74-8f09-4202-a7a6-b061fd0d03b2/gecekondu-fonunun-kurulmamasi-ve-hesabin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/51266a96-1d6a-460d-a932-b8678f83cac4/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/8d119f72-8ecf-4e49-a840-aaa35456d998/mevduat-faizlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/aa74a523-e183-4647-8a54-fab8b2fc5d3c/takipli-alacaklarin-tahsil-oraninin-cok-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/d8a4fe3f-a3af-43b7-a479-1a02419eee21/vergi-dairesine-vadesinde-yatirilmayan-vergilerin-vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumlulukler-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1910a540-fc4d-46ac-a438-73b017691e30/vergi-dairesine-vadesinde-yatirilmayan-vergiler-ile-sgk-ya-vadesinde-odenmeyen-sigorta-primlerinin-kamuya-olan-ertelenmis-veya-taksitlendirilmis-borclar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/031caf3f-6088-46fb-8c6d-bb9d1ce9fc14/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2692273c-5a07-4c73-bb13-7345ce1eee88/sosyal-guvenlik-kurumuna-vadesinde-yatirilmayan-sigorta-primlerinin-vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumlulukler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0901ebba-adbb-4385-a865-e0347b655111/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/c1c3b9bd-56a0-42c5-be5b-7e46f3a4fe43/ic-kontrol-sistemine-iliskin-gerekliliklerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/5f86ea13-fa51-4173-ad01-9e3c87fa6ffa/ic-kontrolle-ilgili-bazi-calismalarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cb3ac972-c5e2-4a78-a8ae-558c0fbb99cc/sendika-aidatlarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/874b7a1d-1317-4759-87ed-29f40ce3400b/butce-emanetleri-hesabina-alinan-tutarlarin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/b9009c62-342e-4a51-9715-9befff4dbfac/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/479bed09-ee91-48d6-a0e3-e528937e2635/5393-sayili-belediye-kanunu-ile-belirtilen-yasal-borclanma-sinirinin-asilmasi-suretiyle-mevzuata-aykiri-kredi-kullanimi http://kamubis.com/decisions/SayistayFinding/cdc82e8d-4f37-47ed-ba4c-5dd3b4a6456d/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/53b3c829-cb65-4cb3-84bf-16e132a4a6e8/ankara-buyuksehir-belediyesi-tarafindan-aktarilmasi-gereken-otopark-geliri-paylarina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6feca1d6-41b9-43a2-9790-02527f076f29/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/7522c563-437f-4687-9c9f-c608d7d74698/kurum-alacaklarinin-tahsiline-yonelik-icra-takibinde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/3f205b92-0c13-4022-a766-0e53934b40d6/otopark-yonetmeligine-gore-ilce-belediyelerince-gonderilmesi-gereken-otopark-bedellerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f57b948c-52b1-4824-915c-2a4907be94bd/2886-sayili-kanuna-gore-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/7bd2d72a-c783-4269-a100-11a3557f6bde/kiraya-verilen-tasinmazlarin-kira-suresi-sonunda-yeniden-ihale-edilmeksizin-ayni-kisilerce-kullanilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/848414a7-e7f7-43b8-a060-4d90c40b5a1e/belediye-baskanina-bankalara-odeme-talimati-gonderme-yetkisi-verilmesi http://kamubis.com/decisions/SayistayFinding/bbbdc4fb-c3d2-4938-b341-11f68f093d90/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/34efc206-2317-4592-94c9-186f8edfc985/otopark-yerlerinin-isletilmesinden-elde-edilen-gelirlerin-50sinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0c76b2dc-bd11-4f8f-95ed-162be65d0538/daimi-iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c486c003-736d-4a11-bf95-6dad387102f7/verilen-teminat-mektuplarinin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/972ce05a-242b-430c-8bb6-e0122dc42be5/gelecek-donem-kira-gelirlerinin-kurum-mali-tablolarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/2eef735c-47cb-44c7-982f-64d44fcd34cb/belediyenin-kiraya-verdigi-tasinmazlarin-kurumun-mali-tablolarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/946851c1-abb6-41a0-9198-b1d4d70dc8be/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/fc3bd1c2-030f-4c13-bdc0-5e4e10532abc/tahsisli-olarak-kullandirilan-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0563c0d4-155a-40cf-8785-f01bef0ec6ab/belediyenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7d57bc6d-e2fd-46c3-adbe-84f5a9fef58a/banka-teminat-mektuplarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/d5663b2b-58ec-4369-a4a0-62d8624714ed/tasinir-mal-ve-malzeme-ile-demirbas-sayimlarinin-sirket-yonetmeligine-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cfc9e52f-4bdd-4020-b596-a2dc2dd0ffd4/2018-yili-ve-onceki-yillara-ait-envanter-defterlerine-kayit-yapilmamasi-ve-mevzuata-uygun-envanter-islemi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b4d52e1a-9df3-42c9-afa2-61904d406c40/tasinir-mal-islemlerinde-yonetmelik-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f39865d1-4671-4085-908b-fb13b745f8de/ihale-edilen-bazi-yatirim-harcamalarinda-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3f39e235-9f8d-4045-bf15-db1c83ef5a94/haklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d47c4c46-7b52-4bd7-b33a-875cf2bccf8d/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/693466ad-2d06-4227-bf9d-2155d6b83944/faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/4e8f79d9-9967-4c8a-b879-08e8ee861178/idari-para-cezalarinin-tamaminin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/3e8638bc-0477-4c32-8a81-29015ec03038/tasinir-mal-ve-malzeme-yonetimi-ile-ilgili-ic-kontrol-sisteminin-etkin-calismamasi http://kamubis.com/decisions/SayistayFinding/65e43d65-0cc2-4f8f-9653-d95ff5fd495e/yevmiye-defteri-icin-mevzuatta-belirtilen-kayit-duzeni-ve-zamanina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4db8f349-9d8d-4d65-9fc2-2d2e2f544ebf/sirkete-ait-tasinmaz-tapu-bilgilerinin-muhasebe-kayitlari-ile-uyusmamasi http://kamubis.com/decisions/SayistayFinding/3e06144c-975f-4db0-95b1-b7bc0cd542cb/arsa-satislarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/97bf5046-0f40-4a75-92b4-5858bfa6e866/tasinmaz-kayit-islemlerinin-mevzuata-uygun-olarak-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/6209be04-3c7e-4707-9998-167dc33fb2c3/kuruma-ait-bazi-banka-hesaplarinin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f942c697-5ef3-4f05-a941-fdabf967086d/sozlesmeye-baglanan-ihalelerde-taahhut-kartlarinin-tutulmamasi-ve-taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4903349b-12de-4479-a530-eadd8934f601/kurumda-performans-bilgisine-iliskin-veri-kayit-sistemlerinin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/3deeb6f6-fe30-4c1a-9967-7dcbda82b7a9/faaliyet-raporunda-yer-almasi-gereken-bazi-hususlara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d1c72557-fbc5-49a4-9743-4c0838f9179c/temsil-ve-agirlama-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-farkli-harcamalar-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/83353c42-1769-4712-8629-ef8198d0ca94/ilk-madde-ve-malzemelerin-yil-sonunda-toplu-olarak-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/f736ec98-567f-44f0-a117-82d14e6e397f/bazi-amortisman-oranlarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c51fcd05-cbe1-410d-b71c-68057b6e9a75/5393-sayili-belediye-kanununda-belirlenen-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/e1c400f4-c1ba-4bda-ac13-7eae5ad21264/kadrolu-iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/40231d5e-d300-468b-ae6e-6326955e5943/ucret-tarifesi-listesinde-bazi-ucretlerin-katma-deger-vergisi-haric-belirlenmesi http://kamubis.com/decisions/SayistayFinding/56bdfa1c-0790-45ba-a36a-3d1abb873b40/gunduz-bakim-evi-kres-odemeleri-icin-katma-deger-vergisi-oraninin-yanlis-uygulanmasi http://kamubis.com/decisions/SayistayFinding/85895b2b-5a20-474f-994e-668b2ecffd65/tasinmaza-iliskin-tahsisin-bedelli-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/2b23d8a1-2294-4d91-9502-cefe5b44038b/2018-yilsonu-kesin-mizan-banka-hesabi-bakiyeleri-ile-bankadan-alinan-mutabakat-tutarlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/973eb563-a538-4656-abbe-76e39a92f215/yapilmakta-olan-yatirimlar-hesabinda-kayitli-yatirimlarin-tamamlanmalarina-ragmen-ilgili-hesaplara-intikal-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/b59d3633-8831-48ed-8d53-1d9ae7cca8b4/belediyeye-ait-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e5ab331a-5a4f-48e5-9c40-4d287ec91b62/is-avanslari-icin-verilen-avanslarda-butce-kanunuyla-belirlenen-ust-sinirlara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/13c67e64-2032-486f-a6d1-c4ecb09a19e8/2886-sayili-devlet-ihale-kanununa-gore-kiraya-verilen-tasinmazlardan-kira-suresi-dolanlarin-tekrar-ihaleye-cikilmadan-kira-suresinin-uzatilmasi-ve-ecrimisil-uygulanmasi-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/9b920ca8-18bc-48f6-9697-46f93b78fac4/ozel-kalem-mudurlugu-kadrosuna-yapilan-atamanin-amaca-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/2789be70-74ea-46a1-9f40-139532b5d5d5/belediyece-tahsise-verilen-ve-baska-kurumlarca-belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3b07f185-9525-4d26-9bd9-a798f4ae9a0d/amortisman-tutarlarinin-duran-varligin-kayitli-degerinden-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/e37d9df5-2797-41a9-8200-c6d93dbd18ba/belediyenin-mal-ve-hizmet-ureten-sirketlerdeki-sermaye-tutarinin-muhasebe-kayitlarinda-dogru-olarak-gozukmemesi http://kamubis.com/decisions/SayistayFinding/26fe9db9-eb68-48bb-9019-10cbda7afb14/indirilecek-katma-deger-vergisi-hesabinin-hatali-kullanimi http://kamubis.com/decisions/SayistayFinding/63732b26-e87e-4a11-9048-5744b3af3b1c/idare-tasinmazinin-mevzuatta-duzenlenmemesine-ragmen-bir-kooperatife-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/d31109bf-26a2-4b1d-a0b9-1ee06485aa8b/bazi-eglence-isletmelerinin-faaliyetlerinden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/467dcbad-e083-4070-92b7-7cf17e33feb4/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/951cc416-6b46-4a17-953f-cbd4d065a5cb/tasinir-mal-yonetiminde-mevzuata-aykiri-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/7eb80f18-5976-403e-a1d8-158117b61824/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/093cd67a-2aa9-4f13-9643-ae97ea3f504f/iscilerin-birikmis-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8c80871d-a41d-4165-b85f-41dc88548dc7/idarenin-harcama-birimlerince-yapilmasi-gereken-on-mali-kontrolun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/90c8e8d0-15b7-463b-9c34-359d31e3e399/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/7489698b-8f93-4ecb-a301-316e6af3cb01/idarece-sunulan-hizmetlerin-ucretlendirilmesinde-mevzuatta-yeri-olmamasina-ragmen-belediye-personeline-indirim-ve-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/538ce8cd-54bb-49e9-aade-8d86d0b26a42/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilar-icin-tahliye-icra-ve-ihale-yasaklisi-yapma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a623865e-689a-4e84-8e8f-b70334c67917/palamar-ucreti-tahakkuk-ve-tahsilatinda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/fab61f59-5b83-43e8-893b-b5b2298ff7eb/idare-tasinmazlarini-izinsiz-kullanan-fuzuli-sagillerden-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/49d50d76-444a-413c-bbad-1be0792b360c/belediye-tarafindan-isyeri-acma-ve-calisma-ruhsati-verilmis-olan-isyerlerinin-bazilarindan-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fdb1bd80-9db1-41fc-9a0c-ef8a4a909c9e/bazi-isletmelerden-isyeri-acma-izni-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/22eb33b7-bc3b-430b-9f3a-1128f5fcd22a/performans-hedeflerinde-meydana-gelen-sapmalarin-nedenlerine-iliskin-aciklamalarin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/cefc10d6-7582-4a48-b091-2d7c370df3c9/birden-fazla-hedef-icin-ayni-gostergelerin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1a2b45d8-3552-4c2e-a01c-1d0f1bb6c104/cevre-analizi-basligi-ve-icerigine-iliskin-eksiklikler http://kamubis.com/decisions/SayistayFinding/e7734e59-07fd-4423-a6ac-278657a7d6e1/mulkiyeti-kuruma-ait-tasinmazlarin-bazi-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/5128b00a-645c-4b48-83e5-31355c781771/ihale-sureclerinde-gerekli-ozenin-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/69b73c2b-e76a-4fc1-923c-2800e6f937a0/kurum-tarafindan-feshedilen-sozlesmeler-kapsaminda-kesin-teminatlarin-guncellenmeden-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c9a87729-e384-4f57-9f52-5a8a8180913c/fiyat-farki-odemeleri-ile-is-artislarindan-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/a5983fd4-5c40-4579-b346-78aa6e4467d1/yapim-islerinde-projelerin-detayli-olarak-hazirlanmamasi-sonucu-genel-bir-uygulama-olarak-is-artisina-gidilmesi http://kamubis.com/decisions/SayistayFinding/bd9df733-e4b0-46e1-b6f4-0bb501057bd9/tasinmaz-kayitlarinin-mevzuata-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b3f73f3b-8eb6-4847-9e10-ac8db6d0c705/tasinirlara-iliskin-islem-ve-kayitlarin-tasinir-mal-yonetmeligine-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/061bfefe-7366-49b3-8b4c-95ad6dc3ab11/tapuda-mesken-olarak-gozuktugu-halde-isyeri-olarak-faaliyet-gosteren-yerlerin-emlak-vergisi-ve-cevre-temizlik-vergisinin-mesken-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/ddb8150b-b340-4483-97af-479a7c4777ab/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/bdec45d1-a5d8-44c3-828e-b45df8396bdc/kurumun-muhtelif-birimlerince-acik-ihale-usuluyle-yapilmasi-gereken-alimlarin-kisimlara-bolmek-suretiyle-dogrudan-temin-ve-pazarlik-usuluyle-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/fc162ea3-acdc-46bf-947e-a172670b59a2/kurumca-belirlenen-ucret-tarifesinde-katma-deger-vergisine-iliskin-aciklama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ca08c899-04f6-4796-a519-97f9d2195447/kurum-tarafindan-yapilan-tasinmaz-mal-satislarinda-genel-uygulama-olarak-belediye-baskanina-yetki-verilmesi-bazi-durumlarda-ise-sadece-tasinmazin-satisina-iliskin-karar-alinmasi http://kamubis.com/decisions/SayistayFinding/aed0d323-f77f-4230-8af3-d4836dd652eb/kurum-tarafindan-vakfa-mevzuata-aykiri-olarak-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/553254e3-b87f-44d9-b365-f886d40faeed/kalkinma-ajansi-payinin-bir-onceki-yil-gerceklesen-butce-gelirleri-esas-alinarak-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/a0f83291-e61a-4dac-aecc-47f648d52374/belediyenin-mahalli-idareler-ile-diger-kamu-kurum-ve-kuruluslarina-yaptigi-tasinmaz-tahsis-islemlerinin-5393-sayili-belediye-kanununun-75inci-maddesine-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/b5fb10fe-60cb-4ea5-be51-5697461f47d4/ankara-buyuksehir-belediyesi-meclisince-alinmis-bir-karar-olmadigi-halde-kati-atik-hafriyati-tasimasinin-kurum-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/7a343e59-9ceb-4a83-9d4d-a143806d29e0/213-sayili-vergi-usul-kanununda-duzenlenen-usulsuzluk-cezasinda-indirimin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/8721af36-3523-4b74-b204-9449c551121e/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c30d67d4-85a3-45ce-a4cb-bc3180f93fe3/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/60784ef7-6331-4a74-8e08-b919542e9ee0/kuruma-ait-spor-tesislerinin-baglumspor-kulubu-dernegine-ucretsiz-olarak-kullandirilmasi-ve-bu-alanlardan-elde-edilen-gelirin-spor-kulubunce-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/92609efb-1b3d-482a-930e-49c3ae57fab5/eglence-hizmeti-sunan-isletmelere-eglence-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ec16a23c-6c76-45b0-8cd1-2064f0d66392/belediye-ve-mucavir-alan-sinirlari-icerisinde-ticari-isletmelerin-yaptiklari-her-turlu-tanitim-ve-reklam-amacli-faaliyetlerindenbrosurler-kataloglar-el-ilanlari-v.b-ilan-ve-reklam-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b7699d56-f39b-4fdf-b416-d9db34aa3e14/belediye-sinirlari-icerisinde-faaliyet-gosteren-bazi-ozel-okul-ve-ozel-saglik-kuruluslarina-ait-binalardan-emlak-ve-cevre-temizlik-vergilerinin-alinmamasi-ozel-saglik-kuruluslarina-ait-binalardan-bazilarinin-emlak-vergi-degerinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/16821067-78fc-4dca-a695-a75815798a3e/ankara-buyuksehir-belediyesinden-alinmasi-gereken-kazi-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e51c551c-8983-4270-bf1f-a8cf50cd99dc/2464-sayili-belediye-gelirleri-kanununda-sayilan-muafiyet-kapsaminda-yer-almadigi-halde-dernek-binalarindan-cevre-temizlik-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/da0072d8-7adf-4319-b410-ec19e92c7c43/vadesi-gecmis-vergi-borcu-bulunan-istihkak-sahiplerinin-hakedislerinden-yapilan-kesintilerin-emanetler-hesabi-yerine-butce-emanetleri-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/54ae9675-8e30-475c-98bd-e00b8adf9cfd/tasinir-niteligindeki-mallar-icin-tasinir-islem-fisi-duzenlenmemesi-ve-ilk-madde-ve-malzeme-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/21b675e3-d975-4d68-a478-9c535ecc59a5/sayistay-ilamina-istinaden-kisilerden-alacaklar-hesabina-yapilmasi-gereken-kayitlarin-yapilmamasi-ve-soz-konusu-ilam-uzerinden-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/1e005aa5-3534-440c-a2cd-cdd7bfd1db75/kurumca-yapilan-hakedis-odemelerinden-sosyal-guvenlik-prim-borcu-kesintilerinin-odenecek-sosyal-guvenlik-kesintileri-hesabi-yerine-butce-emanetleri-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/f115b536-fd2a-4930-9732-d4f2fb88477d/hesaplanan-katma-deger-vergisi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2e121d7d-1be2-401e-9ef6-e7484a493744/gecerliligi-kalmamis-teminat-ve-depozitolarin-hala-kurumun-muhasebe-hesaplarinda-bulunmasi http://kamubis.com/decisions/SayistayFinding/9d81e19e-d35a-4393-986a-0a7545d8c8a5/faaliyet-raporunda-oneri-ve-tedbirler-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/f75ffdee-4d69-4cb9-aad0-890968f7be01/kurum-tarafindan-yapilan-elektrik-faturasi-odemelerinde-5393-sayili-belediye-kanununun-16nci-maddesine-gore-muaf-olunmasi-gereken-elektrik-tuketim-vergisinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/9a4fb2cf-89ac-4531-a0b9-6f5ecae8bc08/asgari-ucret-destek-tutarlarinin-hazineye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/83a979fa-74df-43fe-9b52-02032379a048/kurumun-yetki-ve-sorumluluk-sahasinda-olan-yerlerden-alinmasi-gereken-ilan-ve-reklam-vergisinin-ankara-buyuksehir-belediyesince-alinmasi http://kamubis.com/decisions/SayistayFinding/351ad540-8f97-4fa6-bca1-84495e6e9539/indirimli-emlak-vergisi-uygulamasindan-yararlanmamasi-gereken-kisilerin-bu-uygulamadan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/cc45023d-5185-4402-ad83-4b38759215af/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/eba0879b-36b1-451c-b98f-b010632218a3/ankara-buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/f40882ac-3a72-41e0-adbf-f7717d044ddb/5326-sayili-kabahatler-kanununa-gore-kesilen-idari-para-cezalarinin-zamanasimina-ugratilmasi http://kamubis.com/decisions/SayistayFinding/ad238860-f2bd-4646-85b2-8e61190a39e7/amortisman-defterinin-tutulmamasi-ve-amortisman-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/7d7e6a97-a43c-40c3-97f3-84b2efdc7528/yapi-denetim-hizmet-bedeli-paylarinin-gelir-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e2b70247-5828-488b-a5f5-2ab6b52ca9d6/bilgisayar-yazilim-lisans-vb.-alimlarin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/543a1743-1410-4c36-bcb4-65ac2483ff8d/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0b37e69a-3b40-40f0-bf85-dac52aa31674/performans-programinda-yer-alan-bazi-performans-gostergelerinin-iyi-tanimlanmamasi http://kamubis.com/decisions/SayistayFinding/9cc6d312-16e1-4a96-9b8b-a8f171971343/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/bf433422-bbe3-4daa-b407-2ffc43fbba02/belediye-tarafindan-kurumlara-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4fba9014-d1c1-48c4-8618-a36455580def/satisi-yapilan-tasinmazlarin-maddi-duran-varlik-hesabi-kaydi-yapilmadan-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e8b367c8-7036-4030-b291-08c6ee8f5713/ankara-su-ve-kanalizasyon-idaresiaski-tarafindan-kuruma-aktarilmasi-gereken-cevre-temizlik-vergisictv-payina-iliskin-bildirimlerin-yapilmamasi-nedeniyle-tahakkuk-ve-tahsilat-islemlerinin-takibinin-saglikli-bir-sekilde-yurutulememesi http://kamubis.com/decisions/SayistayFinding/3a5a335b-b865-4ec7-b608-979c9a31d58f/performans-olcum-sisteminin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/b7391f20-d355-408b-9d51-8aabcb71d6d4/faaliyet-raporunda-yer-alan-performans-hedeflerinin-gerceklesmelerinde-meydana-gelen-sapmalarin-nedenlerine-iliskin-aciklamalarin-ikna-edici-olmamasi http://kamubis.com/decisions/SayistayFinding/385ee82d-7030-4a05-80bd-1f6cf84977d1/performans-hedef-ve-gostergelerinde-meydana-gelen-sapmalarin-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/4b4d3e09-7732-41a3-acb8-73cfc2689e0a/performans-programinda-gerceklestirilmesi-planlanan-bazi-performans-hedefleri-ile-performans-gostergelerine-faaliyet-raporunda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/ddfeb6ed-0172-4410-a632-5a509f6ff397/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/4a1bec72-b4fb-4691-a80f-b942c4532c4d/kira-suresi-biten-tasinmazlarin-tahliye-edilmeden-ve-ihaleye-cikilmadan-kira-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/8923c7e0-cd24-4898-a063-2fd0d1b384ee/performans-programinda-yer-alan-bazi-performans-gostergelerinin-performans-hedefi-ile-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/36beab37-ae69-4293-9b56-3ffdfa4edfa2/performans-hedeflerinden-bir-kisminin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/91a8fce9-b6fe-4f1e-ae70-dffa390a23c8/performans-programinda-performans-programi-hazirlama-rehberine-gore-bulunmasi-gereken-bazi-tablolarin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/8b97bb7a-855d-4ab3-b221-aa5815feb209/kamu-idaresinin-2018-yili-performans-programinda-toplam-mali-kaynak-ihtiyacinin-ilgili-mevzuata-aykiri-olarak-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/66a1a1b2-f1e2-4210-ae00-4eaf58f4e7d6/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/3c40d2c1-2d89-4e13-a5b2-e91ae7d28570/stratejik-planda-yer-alan-bazi-performans-gostergelerinin-iyi-tanimlanmamasi http://kamubis.com/decisions/SayistayFinding/922334c4-7f66-4bfb-a352-66ba2f8bbad5/stratejik-planda-yer-alan-bazi-hedeflerin-amaclarla-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/817a8393-7619-4c7d-bb9d-006cd8cc810c/stratejik-planda-yer-alan-performans-gostergelerinin-yillara-iliskin-hedeflerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/b57aebcc-ba58-439a-a644-a1be54f5658c/stratejik-planda-maliyetlendirme-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/c3285395-bba7-4698-932e-129a8123cced/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/eacb7ed4-8e09-4e8f-a845-989e7ff7e832/sayistay-ilamlarinda-tazminine-karar-verilen-kamu-zarari-tutarlarinin-kisilerden-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e351c390-7982-4315-a6cd-add4c08be66a/kamu-idaresi-tarafindan-tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/067d7539-806d-415d-a921-56b5259451aa/yil-icinde-ise-baslayan-sozlesmeli-personele-ait-yillik-izin-islemlerinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/804a0e31-1dd7-4782-8e7c-653c30fe2cfa/dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkililigi-gorevini-yapmasi http://kamubis.com/decisions/SayistayFinding/3e33c2c1-4904-49b2-85f0-c12b7ee06fa6/iscilere-yil-icerisinde-270-saati-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/08bd43e2-8bf9-45e7-a6e1-aada0b42638b/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/bd0e4c95-c665-4e05-a86a-80135a7d3f5d/kredi-karti-ile-yapilan-tahsilat-tutarlarinin-banka-hesaplarina-yirmi-gun-icinde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/03d03997-2c6b-4cb5-9e59-01dab8882a68/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/6ecbe711-8f4d-4901-9fb4-aeca78fda6fd/kalkinma-ajansina-aktarilan-payin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/068f1cec-4236-44aa-8a2c-935fdad61c4e/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinden-ilce-ve-ilk-kademe-belediyelerine-nufuslarina-gore-dagitilacak-payin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/29510ac3-a6ca-4e8c-802c-25671f940f8b/fiyat-farki-odemelerinden-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/d2ad85f5-4567-4ea2-bc66-0e56937e9011/imtiyaz-hakki-niteliginde-olan-ambalaj-atiklarinin-toplanmasi-yetkisinin-devlet-ihale-kanunu-hukumlerine-aykiri-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/0a4452a7-0a62-4e63-88fe-306f5aa502ec/meclis-karari-alinmadan-asansor-muayene-kurulusu-ile-protokol-yapilmasi http://kamubis.com/decisions/SayistayFinding/10523f97-e380-4fde-9d3f-26257908eabd/kamu-idaresine-ait-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e76ef013-b99d-42b4-9ee2-4b9b0bb3a60e/hurdaya-ayrilan-ve-satisi-yapilan-bazi-araclarin-devir-ve-tescil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f642e146-fd7e-4f99-8e09-32525b981873/kisilerden-alacaklar-hesabindaki-alacak-tutarlarina-faiz-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b71e8423-3421-4588-94e7-1901e98c254b/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f3580e69-79df-4200-b4e0-cbc28abd1b3c/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/697308cc-1f51-42d9-ab3a-3151db153025/park-ve-bahceler-mudurlugu-tarafindan-uretilen-demirbaslarin-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a5ad0f7b-84ac-43e1-a413-09137702faa9/bir-yildan-uzun-vadeli-borclarin-kamuya-olan-ertelenmis-veya-taksitlendirilmis-borclar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/bda5275d-ba4a-4a4b-9a2b-c907c575af6e/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/db02218e-89ec-4827-b8fd-38a2cb2ede98/guvenli-bir-bilisim-sistemi-altyapisinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0940b3c7-b233-4504-8ffe-b59aefccc8b1/faaliyet-raporlarinda-amac-ve-hedeflerden-sapma-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/a1def3e8-f550-4f88-b057-a7d425cdc6a9/stratejik-planda-yer-verilen-hedeflerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/ba683785-dce9-48c0-9e62-d95ce4140969/belediye-meclis-karari-olmaksizin-yetkilendirilmis-firma-ile-asansor-isletme-bakim-ve-periyodik-kontrol-yonetmeligi-hukumlerine-aykiri-protokol-yapilmasi http://kamubis.com/decisions/SayistayFinding/6919f4d3-8b0e-4899-b2ab-61960f51c4d3/indirimli-emlak-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/2de6fbcb-8cf3-4294-9674-0daacd8d8bbb/belediye-sinirlari-icerisindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/c3c423e4-b421-40f2-b103-47b021e07f99/bazi-isyerlerine-ilan-ve-reklam-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/6c9f59e5-7f69-4ae1-b127-3efbca9e01f5/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-eksik-ve-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/0dafd1c9-2cb2-4771-ac5b-13b5c7dc0543/personel-calistirilmasina-dayali-hizmet-alimi-suretiyle-istihdam-edilen-personel-sayisindan-fazla-sayida-kisinin-kadroya-alinmasi http://kamubis.com/decisions/SayistayFinding/e686e017-9abf-4583-9d12-1a9b67a48336/belediye-ve-bazi-vakiflar-arasinda-yapilan-ortak-hizmet-projelerinin-tek-tarafli-yukumlulukler-icermesi http://kamubis.com/decisions/SayistayFinding/5abfe706-54ad-4782-8e29-054c32e35cc6/bazi-gida-maddesi-alimlarinda-4734-sayili-kamu-ihale-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/394f1045-e2bc-4aa4-a48f-8d1b95e25875/belediye-sinirlari-icinde-yer-alan-bazi-isyerlerinden-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b98fe03-25bb-45a5-90ec-035772aacf68/iller-bankasindaki-sermaye-pay-degerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/f82f14be-4f2b-4468-9647-f6f8b13b09bf/belediye-tasinmazlarinin-bir-kisminin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b4736a71-631e-4043-9ad2-a28226b4d0a5/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ce53c840-43fb-44d7-8866-23887a4efe08/belediye-tarafindan-kamu-kurumlarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/532f3cf1-5506-413c-bfa5-e0e72432fb63/faaliyet-raporunda-yer-verilen-hedef-ve-gostergeler-ile-performans-programindaki-hedef-ve-gostergelerin-tutarli-olmamasi http://kamubis.com/decisions/SayistayFinding/599d87bb-f823-4c55-8040-c68861829b53/4734-sayili-kamu-ihale-kanununa-aykiri-olarak-fidan-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e5dd2d5f-58f6-4ecd-aefd-52e53c2a26bd/faaliyet-sonuclarinin-olculmesine-yonelik-bir-veri-kayit-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5eebc5d8-680b-4b44-a85b-263107ac4f99/performans-gostergelerinin-hedeflenen-ve-gerceklesen-degeri-arasindaki-sapma-nedenlerinin-faaliyet-raporunda-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/6c4d2548-19bc-4954-b30a-7e0b5a3a8b92/performans-programindaki-bazi-hedef-ve-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/e4579fcd-0dbf-4f8a-9f71-cb1f01e37264/performans-programinda-yer-alan-bazi-hedeflerin-cikti-veveya-sonuc-odakli-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/96d929d8-3ad7-4ff0-8400-77fed2b5d3dc/stratejik-planda-tum-amac-ve-hedefleri-icerecek-sekilde-5-yillik-tahmini-maliyetlere-ve-kaynaklara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/16c11245-256d-4d4e-a264-ad48ee74ead2/otopark-isletilmesine-iliskin-tespitler http://kamubis.com/decisions/SayistayFinding/57ed4c5c-272f-4160-bf03-9ca31ed00b4c/elektronik-haberlesme-hizmeti-sunan-firmalardan-gecis-hakkina-iliskin-bedel-alinmamasi http://kamubis.com/decisions/SayistayFinding/5efcee4e-69a3-4d3d-a620-40f270a07fda/cevre-temizlik-vergilerinin-tahakkuk-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/82a8f8b9-9c9d-408d-9863-3ea063b9bffc/bazi-isyerleri-icin-emlak-vergisi-tahakkuklarinin-mesken-uzerinden-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/4c4bb015-535d-4f25-a395-82f5601fcfdc/yemek-alimina-iliskin-hakedis-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ab437493-c3ad-4895-b7af-5aebc860891a/yevmiye-kayitlarinda-mevzuata-aykiri-uygulamalarin-bulunmasi-a-bazi-yevmiye-kayitlarinda-gecmise-donuk-duzeltmeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/202cb0a6-75ae-4153-bea9-c2ee8d194950/isyeri-acma-ve-calisma-ruhsati-ile-ilgili-mevzuata-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/749abbd6-192b-460c-84cb-12e2acf0140c/belediye-sinirlari-icerisinde-eglence-vergisine-tabi-faaliyet-gosteren-isyerlerine-iliskin-tahakkuk-ve-tahsilatlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8fc2b57d-50f2-4d88-9bc1-b26f3599f922/stoklarda-takip-edilmesi-gereken-ilk-madde-ve-malzeme-niteligindeki-bazi-mallarin-tasinir-islem-fisi-duzenlenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ce383483-d0b0-4c6d-975b-c29fc0a0608a/kurum-tarafindan-tahsil-edilen-vekalet-ucretlerinin-tahsil-ve-dagitim-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/852057b9-374f-43f3-9bb9-484d82833414/belediye-sinirlari-icerisinde-faaliyet-gosteren-bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e7e32483-240e-4aad-bd39-088a71c9a8e6/bazi-isyerlerine-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e4188bc2-e41d-4bbb-b6d0-bcd587cea52f/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrisimil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/627a7257-4620-45d1-ac37-4854c6d583f2/indirimli-emlak-vergisinden-yararlanan-mukelleflere-iliskin-verilerin-saglikli-tutulmamasi-ve-listeye-iliskin-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/73602b26-e385-4c97-b970-869615ca256c/belediye-sinirlari-icerisinde-yer-alan-konutlara-iliskin-tahsil-edilen-cevre-temizlik-vergilerinin-tamaminin-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/39f7285a-1a72-4a4d-9d1b-a2c22eb8e183/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/b51e33eb-2bf3-4009-851e-c15f56bb054f/mevduat-faiz-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6d2f22a9-8f8f-4b1c-a734-b9ea187a29b3/vadeli-mevduat-hesabindan-elde-edilen-faiz-gelirlerinin-net-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c847b7f9-89d6-4ab6-80ba-437100e595bc/tahsil-edilen-cevre-temizlik-vergilerinden-buyuksehir-belediyesine-ayrilan-paylarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/86fdf07c-750e-44bb-b466-13b9d5cd7086/alinan-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4b13c5ae-21b8-4a64-976c-5d99db331fcc/kabahatler-kanunu-uyarinca-tahakkuku-ve-tahsili-yapilan-cezalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0ceeedf7-cc96-4a47-bf0b-936bd0f08341/yapilandirilan-kultur-varliklari-katki-payi-borcunun-ilgili-hesaplarla-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a06890b6-36f3-44f3-bf48-bd4fb9978b25/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4d07f9da-c656-4521-85bb-2f4d65efa2af/yapilandirilan-alacaklarin-muhasebe-kayitlarinda-vade-ayrimi-yapilmaksizin-izlenmesi http://kamubis.com/decisions/SayistayFinding/f37d74b4-dbbb-4e58-b4f1-77591a99027c/sermaye-taahhutlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5c30e47a-8d29-4306-984c-479f597e7bfa/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-aykiri-uygulamalara-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/c15a9269-39db-408b-8cfb-c3a4f83760aa/hibe-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/df3492b8-8efc-4448-9624-bd0192d66c8c/belediye-tarafindan-odenen-ve-indirim-konusu-olmayan-katma-deger-vergilerinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/b69b255e-7ba6-4077-b552-e8a46d6961be/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fb315a7d-3104-4ee0-8a4d-1a3867b205d6/kurum-faaliyet-sonuclarinin-olculmesine-yonelik-veri-kayit-sisteminin-kismen-kurulmus-olmasi http://kamubis.com/decisions/SayistayFinding/8b1cb746-37b9-4843-8ac1-64ab21258e89/sirket-adina-ozel-bankalarca-yapilan-tahsilatlarin-kamu-sermayeli-bankalardaki-hesaplara-suresinde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/cf8e87df-e206-4e32-991d-96808bfc279d/faaliyet-maliyetleri-tablosunun-performans-programi-hazirlama-rehberine-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/e303a644-e9ed-47c2-bc1c-1b15f9bfbd71/bazi-performans-hedeflerini-olcmek-uzere-belirlenen-gostergelerin-cikti-veya-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/f7a40955-277b-490d-9620-c90db83e401e/bazi-stratejik-hedef-ve-gostergelerin-stratejik-planlama-kilavuzuna-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/35c112a9-8ddf-43ba-a42b-7ca83dd7381a/stratejik-planda-performans-gostergelerinin-yillara-iliskin-hedeflerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/fcdf0545-16d2-4a96-a562-101adbfdd3af/kaynak-tablosunun-stratejik-planda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/2fbef932-d948-49f6-a48d-57b763650379/sozlesme-devrinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a14fadfe-a271-48ac-8d7a-a7084bc76e54/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e1a58a7c-b735-45f9-bc86-97330d769356/yevmiye-sisteminin-mahalli-idareler-butce-ve-muhasebe-yonetmeligi-hukumlerine-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/7ce2271e-e48d-47c1-8b10-4a6d1a8b3cbb/sosyal-denge-sozlesmesinde-belediye-meclisince-belediye-baskanina-verilen-yetkinin-suresinin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/f8078fbd-a1b5-42b1-a0dc-37975db87316/piyasa-fiyat-arastirmasi-yapilmadan-ozel-hakka-sahip-olmayan-kisiden-dogrudan-temin-suretiyle-mal-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/d87756d6-4615-486c-b2a3-bb93d75bc2d4/ihale-konusu-ile-ihale-dokumani-ve-sozlesme-hukumleri-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/f7aa1f2e-f4e1-45e7-bf96-96686faebd5d/idari-sartname-hukumlerinin-ihale-komisyonunca-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/0769d96b-0800-4ce8-8230-850f8a1a1b3c/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/0e72c853-0435-426d-baff-13ee72b6c270/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/05654542-3fe7-4c9a-9957-1bb2307bd154/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/70f2cc19-4b16-48ed-87c2-bc2886148862/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1612941d-0146-4c29-851c-3696817986a5/bazi-demirbaslarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/5c245ced-0ed1-4f02-acee-6a0b24b3c86b/gelir-tahakkuk-ve-tahsilinde-etkinlik-saglanamamasi-bunun-sonucu-olarak-gelir-tahakkuk-ve-tahsiliyle-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/54a4fb58-18b5-4ff6-aebf-5f87bc8f8dd0/5018-sayili-kamu-mali-yonetimi-ve-kontrol-kanununda-kurgulanan-mali-yapinin-kurum-organizasyonuna-yansitilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/5713a86f-ab35-4fc7-bdd2-7812b281bfc5/faaliyet-maliyetleri-tablolarinin-performans-hedefleri-ile-iliskilendirilmemesi http://kamubis.com/decisions/SayistayFinding/e7f7635e-bbd9-4884-8bd3-8dfb19f55bf2/stratejik-planda-yer-verilen-bazi-hedeflerin-olculebilirlik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/61b86446-930c-4b60-93e0-4e106071117c/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/9d8462e7-90e7-4c0f-93be-a469469854f5/tasinmaz-envanter-ve-degerleme-islemleri-ile-muhasebelestirilmesinin-mevzuat-hukumlerine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bf18d6b5-3898-47ae-9bb9-18a021e09e32/belediye-sirketine-konulmus-olan-sermayenin-ve-verilen-avanslarin-borclarin-hatali-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/01b83a93-74bc-448a-b974-ee5dfea572f4/ilk-madde-ve-malzemeler-ile-demirbaslara-iliskin-kayit-kontrol-envanter-ve-muhasebelestirme-islemlerinin-tasinir-mal-yonetmeligine-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/f94b2045-5b92-43b6-a64a-09a596e88b59/kidem-tazminati-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4d2d949c-8fdf-4dc3-b271-0f488bff8fb0/mahalli-idarelerin-faaliyet-raporlarinda-bulunmasi-gereken-bazi-bolumlere-idarenin-faaliyet-raporunda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/5012b351-b180-4b03-b9d8-e1a3b6964331/performans-programinda-yer-alan-bazi-hedeflerin-olculebilirlik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/56de6ae9-3272-4654-9244-5f8be903c969/uzun-vadeli-borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/2da3bc5b-3177-4e81-b3ab-90717cc58ed5/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/eac16af9-e52f-4aa9-ab4c-6d5e27cfc91a/stratejik-planda-yer-alan-faaliyet-ve-projelerin-maliyetlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/4c92999b-c1ae-4223-ba74-d017c7bafe32/stratejik-planda-yer-alan-bazi-hedeflerin-iyi-tanimlanma-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/be46c44f-74b9-4751-8782-66b3a73fc6c0/stratejik-planda-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/b0553be6-42ca-4c3b-8dfd-af98362c306b/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahakkukun-tahsilata-donusme-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/2c829827-de95-47e1-88d4-89b7742e3878/ulasim-hatlarinin-ihale-yapilmadan-devredilmesi http://kamubis.com/decisions/SayistayFinding/1fd1bb9f-3b64-4986-ad4a-de4665cde98e/cevre-kanunu-kapsaminda-yer-alan-hafriyat-ve-cevresel-gurultuye-iliskin-mevzuat-hukumlerine-aykiri-hareket-edenlere-kabahatler-kanununda-belirtilen-cezalarin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/2248a31c-672a-4359-8ce6-dfe4e3f451bc/vergi-kanunlarina-aykiri-hareket-eden-mukelleflere-ilgili-cezalarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/6f888ed5-6004-4959-9ab8-1381823cc489/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedelinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/fd145f78-7b2f-4e08-acd9-22a76fe23eca/sakarya-su-ve-kanalizasyon-idaresinin-saski-yapmis-oldugu-alt-yapi-kazilarindan-altyapi-kazi-izni-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9378cab9-010d-4f92-9082-6e41a58d5ba4/meclis-karari-alinmadan-ve-ortak-hizmet-projesi-duzenlenmeden-diger-kuruluslara-ayni-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/348ec046-512a-48d9-94e9-7c96d4624930/istisnai-memuriyet-kadrosu-olan-ozel-kalem-mudurlugune-atanan-kisilerin-bir-sure-sonra-sinavsiz-olarak-sinavla-girilebilecek-memur-kadrolarina-naklen-atanmalari http://kamubis.com/decisions/SayistayFinding/2315e276-0116-4fb4-b438-c75d313b533c/ihale-dokumanlarinin-satis-bedelleri-uzerinden-alinan-katma-deger-vergilerinin-vergi-dairesine-yatirilmamasi http://kamubis.com/decisions/SayistayFinding/5fc15fd0-02d8-4668-9ecd-2b82245b7104/idareye-ait-sosyal-tesislerin-icinde-olup-kiraya-verilen-kafeteryalara-ait-elektrik-sayaclarinin-ayrilmamasi-sonucu-kira-sozlesmine-aykirilik-meydana-gelmesi http://kamubis.com/decisions/SayistayFinding/21c37362-89e9-4161-972a-87ae289d5f5a/hizmet-alimi-suretiyle-edinilen-tasitlara-iliskin-mevzuata-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6befd290-7202-4c98-870c-18484924f7a8/belediyenin-borc-stokunun-5393-sayili-belediye-kanununda-belirlenen-sinirin-uzerinde-olmasina-ragmen-borclanmaya-gidilmesi http://kamubis.com/decisions/SayistayFinding/b6f6319e-a539-4078-83b6-cefe5762b751/belediye-hizmetleri-karsiligi-alinmasi-gereken-ucret-niteligindeki-gelirlerin-pesin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f5bb0dea-e76b-40a7-911e-8e5ef93a91b5/bazi-yapim-islerine-ait-gecici-kabul-tutanaklarinda-belirlenen-eksik-islerin-suresinde-yapilip-yapilmadiginin-takip-edilmemesi-ve-cezai-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/120daf24-6fd7-4c04-8b28-86078bbed011/alt-isveren-iscilerine-iliskin-olan-yillik-izin-ucretlerinin-yuklenicilere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/72bd794f-1db0-4662-bb95-fbd83b5c3426/alisveris-merkezlerinin-ic-kisimlarindan-ilan-ve-reklam-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/2981b5a0-9fe7-49a5-9eac-b0d07a64df8b/mevzuata-aykiri-olarak-belediye-sirketinden-hizmet-alimi-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/0baa326f-c6ea-4745-a19d-2723a900abb7/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/71c1216f-0b79-4f57-90aa-cfb788dc4e68/sayistay-ilaminda-yer-alan-tutarlarin-kisilerden-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3f6d631e-6744-4d1e-b36e-b5089537e4be/banka-kredilerinin-vadelerine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/13ccd9c4-2e2b-48fc-ba92-ede71507711a/muhasebe-programinin-idarenin-faaliyet-alacaklarina-iliskin-olarak-saglikli-veri-uretmemesi http://kamubis.com/decisions/SayistayFinding/9e7133ed-ab1c-4c2d-85b0-b8349bf55db4/tapuda-kayitli-olan-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/713f6eea-0574-4fa3-b46e-5b8da1334c06/gelecek-aylara-ve-yillara-ait-giderler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/46ad1e39-bc27-4fa4-a821-af400d55c671/belediyeye-ait-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/97866bb9-0f23-4e4d-87fb-409bd38668bd/belediyenin-tahsis-ettigi-ve-belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/48d92f59-1123-41c4-a972-ed9037adcc3b/performans-programinda-yer-alan-bazi-gostergelerle-ilgili-gerceklesme-durumlarina-faaliyet-raporunda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/629bd0ed-32e8-4d77-9256-6d40b61bce05/performans-programinda-yer-alan-bazi-gostergeler-ile-bu-gostergelerin-faaliyet-raporunda-yer-alan-gerceklesme-durumlari-arasinda-meydana-gelen-sapmalarin-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/5a60a334-e26f-4955-901f-95ae95f7e9d9/idare-faaliyet-raporunda-yer-almasi-gerekli-bazi-hususlara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/7ecdc31d-c0f7-423f-af74-3730000e7e1c/performans-programinda-yer-almasi-gereken-bazi-tablolarin-duzenlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/3003023f-eee8-4b2f-b199-e8196b56d7bd/belirlenen-performans-gostergelerinden-olculebilir-nitelikte-olmayanlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f9314615-ca70-4663-bd0f-51a12180f7d1/belirlenen-bazi-performans-gostergelerinin-performans-hedefiyle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/148e0d34-0894-49f7-95dd-b74ff7bd0986/performans-programinda-yer-alan-performans-hedeflerinden-bir-kisminin-cikti-veya-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/523a2635-ef0a-4427-b4d0-af526acfebb7/696-sayili-kanun-hukmunde-kararname-geregi-kurulan-sirketteki-sermaye-payinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4e1021aa-d028-4472-aadb-fde39bed2931/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/87e24bec-2186-45c6-ac61-1dd0828732d7/2015-2019-stratejik-planinda-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/fb35c8c4-60f1-4abc-8867-7802510829b8/2015-2019-stratejik-planinda-amac-ve-hedeflere-yonelik-gerceklestirilecek-stratejilerin-maliyetlendirilmemesi http://kamubis.com/decisions/SayistayFinding/092b69f3-67c1-48e4-b65c-0da96bac51a6/buyuksehir-belediyesinden-aktarilmasi-gereken-muze-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b250889a-e761-4ebb-b46a-c110dea9b1a2/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-park-yerlerinin-isletilmesine-iliskin-gelirlerin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/64b8c173-ee36-42a8-9712-a54860c613a0/yapi-tatil-zaptlari-ile-ilgili-mevzuata-aykiri-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/ba0cf976-482d-4d33-b026-ec0285f4a287/yapilacak-olan-odemelerden-once-aranilmasi-gereken-hak-sahiplerinin-vergi-borcu-olmadigini-gosteren-belgelerin-aranmamasi-veya-kapsami-yanlis-vergi-borcu-belgelerinin-sunulmasina-ragmen-bu-belgelerin-kabul-edilip-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/908aabbb-b817-49ab-9e7c-ad6fa6db6e28/kiralanan-tasinmazlarin-hatali-olarak-tahsisli-tasinmaz-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/19ab9c44-c236-4001-8d20-158270756f4f/butce-ici-isletmelere-yonelik-yapilan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmayarak-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/8c8d9e60-8454-4416-ac64-fa7ab6647dd0/ambalaj-atiklarinin-degerlendirilmesi-adina-imtiyaz-verilen-firmalardan-herhangi-bir-bedel-alinmamasi http://kamubis.com/decisions/SayistayFinding/e07ec76f-3802-4393-941a-ea0af40f38f8/konyaalti-belediyesi-tarafindan-01.05.1999-tarihinde-yururluge-giren-antalya-buyuksehir-belediyesi-imar-yonetmeligi-hukumlerine-gore-duzenlenen-bazi-yapi-ruhsatlarinda-katlar-alanina-emsale-dahil-olan-bazi-alanlarin-emsal-disi-birakilmasi-sonucu-fazla-insaat-alani-ongorulmesi http://kamubis.com/decisions/SayistayFinding/c7a46e4e-2127-47c9-baa2-42a73d7d92b4/belediyeye-ait-konutlarin-tahsisinde-kamu-konutlari-yonetmeligi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4c887f91-fa06-46b8-a2d2-2a646893e77a/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/3b4f2085-5dcf-4903-8abd-29e3cde04d1c/canli-muzik-yapan-isyerlerinin-eglence-vergisi-mukellefi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c753f631-d924-436a-940e-3b3db0e2aaf9/imar-cezasi-uygulanmasi-gereken-bazi-durumlarda-suresi-icinde-encumen-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/b4410edc-53ba-448d-8c30-ec90a547ff45/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/19467711-3919-473a-b4cf-e5f1d2c5a445/kiraya-verilen-tasinmazlara-iliskin-kira-tutarlarinin-tumunun-pesinen-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/2042fbea-fbb3-4246-9172-71b694fddcef/indirime-konu-olmayan-tutarlarin-indirilecek-katma-deger-vergisi-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/354258ff-90b9-4a3c-864c-e2239c063eb8/2018-yili-faaliyet-raporunda-performans-programinda-yer-alan-hedefin-altinda-gerceklestirilen-bazi-faaliyetler-icin-sapmalarin-nedenlerine-raporda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/ff035c3d-d36c-42b2-95a4-1490ee72a0fc/performans-hedeflerinin-bazilarinin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/2c9f494e-b8d8-46db-bbed-55612263c09e/performans-programinda-faaliyetlerin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/ddab1ac3-fa74-4983-8978-f1751bc7730f/performans-programinin-yayimlanma-tarihinin-mevzuat-gerekliliklerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/13d1da6b-e8a9-4960-850e-db00d02f7456/stratejik-planda-bazi-zorunlu-basliklara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/68d7b4e3-b718-4d50-8160-06a790776bd5/stratejik-planda-yer-alan-bazi-amac-ve-hedeflerin-iyi-tanimlanmamasi http://kamubis.com/decisions/SayistayFinding/fa0f6302-5c36-4192-b6f9-c64ea7642ed1/stratejik-planda-yer-alan-bazi-hedeflerin-amaclarla-ya-da-gostergeyle-ilgililik-baginin-olmamasi http://kamubis.com/decisions/SayistayFinding/703d6692-2444-432a-a169-9ec410009e7d/stratejik-plandaki-bircok-hedefin-olculebilirlik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/f8ef897a-b13f-4947-8dc8-5e7035ea6a0d/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/6164dddd-0870-4842-8cb6-514e8b112937/stratejik-planin-bazi-temel-sorulari-karsilamamasi http://kamubis.com/decisions/SayistayFinding/a676408f-4dad-40ba-89ef-da82eab37fc8/tuketim-malzemelerine-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/0db0d7c7-c086-4ca0-a4a6-48cab59d70b7/ecrimisil-alacaklarinin-tahsili-ve-isgalin-sonlandirilmasi-icin-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/77e3a328-8102-484b-84dc-5576a6e4c636/belediye-personeli-icin-performans-olcutlerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/9206228b-298d-4870-8bc3-e799646524d0/belediye-meclisinin-ucret-ve-huzur-haklarina-iliskin-kararlarinda-eksiklik-bulunmasi http://kamubis.com/decisions/SayistayFinding/2ac4d24a-b10e-45db-9e9b-5abae28198a2/asansor-muayene-kurulusundan-periyodik-kontrol-ucreti-payinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b176c636-2e61-4098-8979-2afb088770b6/iscilere-yillik-izinlerinin-mevzuatina-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b3c3bf09-0e28-4963-8f47-1ad670fbddea/dogrudan-temin-usulu-ile-yapilan-alimlarda-mevzuatta-belirtilen-sinirin-uygun-gorus-alinmaksizin-asilmasi http://kamubis.com/decisions/SayistayFinding/61498836-3e6a-4270-80e0-0021c5f08285/limitleri-asmasina-ragmen-bazi-hizmet-alimlarinin-ihale-yapilmaksizin-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/409e2092-de3e-4c62-bccc-665b5f142391/kiraya-verilen-bazi-tasinmazlar-icin-sozlesme-hukumlerine-uygun-hareket-edilmemesine-ragmen-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/a4dfda35-da7d-466a-9ca4-cc19b3dc65ff/kiraya-verilen-tasinmazlarin-sure-sonunda-ihaleye-cikmadan-kira-suresinin-uzatilmasi-ve-ecrimisil-uygulamasi http://kamubis.com/decisions/SayistayFinding/39cd8bf7-4647-484c-9824-520901372836/bazi-tasinmazlarin-tahsisinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3fbdeb82-c447-482e-a482-f19e7a2f491a/pazarlik-usulu-ile-yapilan-is-icin-rekabeti-engelleyici-kriterler-konulmasi http://kamubis.com/decisions/SayistayFinding/ac2647fd-e082-4c1e-bcce-30829bf77cfe/yapimi-henuz-tamamlanmamis-bazi-insaat-islerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/52147035-ca33-48cb-85e8-b1af60dde153/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c48ceb3a-ae9c-4de0-9074-857fd5f1ba75/genel-aydinlatma-kapsamindaki-tesislere-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/623f88df-eb68-4107-a087-7306e792f18b/iscilere-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/dcc4b4b2-bf4a-4815-80ea-7176e608519f/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/ebefec06-339d-4269-ab17-5e2a89252991/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislere-ve-belediyeye-yapilan-tahsislere-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5e8fd8dd-d702-45c6-80f6-936c662b1dc7/gecekondu-fon-payi-muhasebe-kaydinin-hatali-yapilmasi-ve-bu-paylarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/68fd5392-419b-47eb-b4e4-cdb33023ed08/muhasebe-kayitlarinda-yer-alan-vergi-borcu-tutarlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4be84d71-fbe3-41ca-b5c4-e6f28b5957d5/yapilandirilmis-kamu-borclarinin-ilgili-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e228df3d-0d7d-4d0f-828d-a274cbf587a7/kamu-idarelerince-hazirlanacak-faaliyet-raporlari-hakkinda-yonetmelik-uyarinca-yer-verilmesi-gereken-performans-sonuclari-tablosunun-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f51ee1b8-326a-43a2-86fe-89fe19789918/mahalli-idare-sirketinde-istihdam-edilen-iscilerin-hakedis-odemelerinde-sirkete-odenen-kar-payi-matrahina-sozlesme-ve-genel-giderlerin-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/a7deeffb-8550-4970-8753-c88ba087000c/gerekli-sartlari-tasimayan-kisilerin-zabita-ve-itfaiye-daire-baskanliklarina-atanmasi http://kamubis.com/decisions/SayistayFinding/ce153f89-c6a4-4f72-b473-53d3ae3d70dc/avukatlik-vekalet-ucretlerinin-dagitiminin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/0e143d08-4950-48b4-84e1-ceb47f8ebc82/performans-programinin-performans-programi-hazirlama-rehberine-uygun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/6e730faa-8e7f-4c57-a77c-7af30b6135d8/stratejik-planin-durum-analizi-bolumunde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/a7ab8b2d-91f9-4f55-8239-28679cbe0bf2/stratejik-planda-yer-alan-stratejik-hedeflerin-ve-gostergelerin-olculebilir-sekilde-ifade-edilmemesi http://kamubis.com/decisions/SayistayFinding/1da89797-22b9-4d08-a1c8-ea9f1b9f7a49/775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-teskil-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/a888732f-1735-4cb5-99c3-a3c5a20aa7d5/butce-odeneklerinin-kullaniminda-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/f6ca8cdf-0f55-4295-ad33-47be4ff9a1aa/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d9d7f49f-6ed3-41b8-a6de-59b3215ccbd6/kiraya-verilen-duran-varliklar-hesabi-ile-diger-nazim-hesaplar-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e744508d-5812-4d9d-99c7-7f7ae5b36213/alinan-depozito-ve-teminatlarin-vadelerine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/30db85c9-e8c3-43cd-b91f-0ed9aa55f0c9/tahsis-edilen-tasinmazin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e0701d5a-67a8-4304-957a-1c9bcc025f31/gider-tahakkuklari-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/49e541bd-4864-492d-a82f-620f6223ac3c/gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b25d93be-44bc-4e97-ae2f-603f81d42043/belediye-tasinmazlarinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelike-gore-kayitlarinin-yapilmamasi-ve-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/81197e31-7cd9-478b-b624-07458b4348ca/satisa-konu-olmayan-kamu-hizmeti-uretiminde-nihai-tuketici-olarak-kullanmak-veya-tuketmek-uzere-satin-alinmis-mal-veya-hizmet-icin-odenen-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/08181002-6987-402c-a461-3c24ff575263/uye-isyerlerinden-alinan-komisyon-hizmet-bedelinde-standart-olmamasi http://kamubis.com/decisions/SayistayFinding/33e5e9ad-8c76-4182-a195-d562c50a90ae/sozlesmede-yer-alan-e-para-yuklenmis-medyanin-dagitiminda http://kamubis.com/decisions/SayistayFinding/672438f5-2fa8-4f16-8517-0bd7e251b5ca/sozlesmeye-aykiri-olarak-komisyon-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/0888d52e-c2df-44f9-bb8b-a8930951a0d2/sofra-kurumsal-ve-odullendirme-hizmetleri-asnin-kurulmasina-iliskin-pay-sahipleri-sozlesmesinde-bazi-hukumlerin-sirket-hak-ve-menfaatlerine-uygun-dusmemesi http://kamubis.com/decisions/SayistayFinding/37b8d269-8a38-46aa-a8d6-405f34b870af/is-sozlesmesi-devir-protokolu-ile-sirkete-devredilen-personele-iliskin-kidem-tazminati-ve-yillik-izin-ucretlerinin-devreden-sirkete-pesinen-odenmesi http://kamubis.com/decisions/SayistayFinding/afef28a0-1186-4b43-807e-8b80e1deb299/cesitli-sebeplerle-bloke-edilen-toplu-ulasim-kartinin-istanbulkart-bloke-tarihinden-sonra-kullanilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/7929c8f7-43b3-43df-bbc8-781009c847a6/cari-hesaplarin-bir-sozlesme-olmaksizin-yurutulmesi http://kamubis.com/decisions/SayistayFinding/68dbea0b-2c01-4d69-a86b-7f480a5df938/bazi-sirket-calisanlari-ve-aile-fertlerinin-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/6abb03c1-8d00-4f84-a856-0cc10fd8c474/abonman-kartta-mavi-kart-ay-sonunda-kalan-tutarlarin-uye-isyerlerine-dagitilmasi http://kamubis.com/decisions/SayistayFinding/aa85e5e9-9b3f-470f-8e86-b0f059b06bc4/istanbulkart-sistemi-sirkete-devredilmeden-onceki-bakiye-bedellerin-bir-kisminin-elektronik-paraya-donusturulmemesi-ve-koruma-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c8b3e219-9f65-44b2-a650-6d99e273491d/buyuksehir-belediyesince-isletme-hakki-devredilen-istanbulkartin-sirket-bilancosunda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/b3e4f3f3-2901-4910-b7d6-6ddcf15f9192/performans-olcum-sisteminin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/f5a48c3b-99f4-4372-a3b1-c5596df7024f/bazi-performans-gostergelerinde-hedeflenenin-uzerinde-veya-altinda-gerceklesme-meydana-gelmesine-ragmen-sapmaya-iliskin-belirtilen-gerekcelerin-ikna-edici-nitelikte-olmamasi http://kamubis.com/decisions/SayistayFinding/b2911a75-c7e1-42bb-87d0-b0913b290d30/performans-hedeflerinin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/e0cba840-076a-44b0-ab0f-489ecea0f282/performans-hedefi-tablosunda-hedef-ve-gostergelere-iliskin-aciklamalar-kismina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/f215cb9a-25da-4a4c-a433-e9668ef209fd/idare-performans-programinda-mevzuatin-ongordugu-bazi-bilgilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/0bf6a22c-4d9d-4e18-99b9-985255f4e395/stratejik-planda-performans-gostergelerinin-yillara-iliskin-hedeflerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/40d109a7-debd-42bc-896a-9d8a36d7a431/bazi-stratejik-hedeflerin-stratejik-planlama-kilavuzuna-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/cbfe8093-966a-4709-bead-135d2d21e9fa/idareye-ait-olan-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-imtiyazininhakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/ffb92ea0-bb2a-479c-b13e-4101976ce15e/yuklenicilerin-alt-yuklenici-ile-yaptiklari-sozlesmelerin-damga-vergisi-acisindan-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/4a4fdf8d-e093-4beb-b86d-f1df313acc96/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1f845b13-254e-4857-ac6e-13621e2e746b/teklif-mektubunu-ihale-komisyonuna-teslim-ettikten-sonra-isteklinin-istegi-uzerine-teklif-mektubunun-geri-verilmesi http://kamubis.com/decisions/SayistayFinding/1bd51116-e146-4379-962e-84e8cf291803/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-ilgili-idareye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/9b88f8eb-77f8-4314-a7c2-f72c71d68460/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/1c5c4924-77e3-4dd0-896c-ef8c6ef7c1ab/sosyal-denge-sozlesmesinin-suresinin-sozlesmenin-yapildigi-tarihi-izleyen-ilk-mahalli-idareler-genel-secimi-tarihini-gecmesi http://kamubis.com/decisions/SayistayFinding/c1ecd326-017a-4e67-aba8-3bcff499d130/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/ea142eb0-d591-4fb1-9d6c-8df0a7579003/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-kiraya-verilmesi-suretiyle-yalnizca-ozel-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c9f5a494-48ae-48e8-9d4e-de338b2df0ab/memurlarin-sosyal-denge-tazminati-odemelerinden-mevzuata-aykiri-olarak-toplu-sozlesme-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/c3eb5a2e-06c4-466d-a299-6ed14045b9cd/kesinlesen-sayistay-ilam-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/851a943e-f9c9-40bd-9932-97ceef3d6f8a/kalkinma-ajansina-aktarilacak-paylarin-hesabina-esas-alinan-matrahin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/e5246326-c265-40fa-b623-e8db18c97392/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/3db02dcb-7841-4eb9-b587-be0648bf9c3b/indirimli-emlak-vergisi-uygulamasindan-yararlanmamasi-gereken-kisilerin-yararlanmasi http://kamubis.com/decisions/SayistayFinding/7bfa8cb0-76c0-418f-a648-291fb2bb2527/ihalelerde-sirket-ortaklarinin-ve-alt-yuklenici-calistirilan-islerde-alt-yuklenicilerin-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d8fd7c27-e502-4e34-b742-1e5795b5bf9b/idare-tasinmazinin-mevzuata-aykiri-sekilde-belediye-sirketine-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c5bcfd51-0b98-416f-8440-05ad6c2cb60c/hizmet-binasi-ve-kultur-merkezi-yapim-isinin-uygulanmasi-sirasinda-proje-degisikligine-bagli-olarak-mevzuata-uyulmadan-yeni-birim-fiyat-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/e0373ad0-a716-4a32-b00e-a8e7f60b33e1/gelir-kalemlerinin-genel-tahsilat-oranlarinin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/f8c89443-aad5-448d-bcd9-df0464498615/elektrik-dagitim-sirketine-mevzuata-aykiri-olarak-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/317957bf-2aff-47a9-a68c-185d4dcfb20e/dogrudan-temin-yontemiyle-yapilan-alimlarda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/74972323-b7a0-4259-ab0e-79f327ba7856/daimi-iscilere-ait-yillik-ucretli-izinlerin-biriktirilmesi http://kamubis.com/decisions/SayistayFinding/e61e5c06-55de-4f35-bb44-153de7783d05/buyuk-sehirlerde-ilce-belediyesi-tarafindan-alinmamasi-gereken-evsel-kati-atik-ucretlerinin-hukuka-aykiri-olarak-tahakkuk-ve-tahsilat-islemlerinin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c3171686-a4d2-4785-8b50-57754952d866/butce-emanetlerinden-yapilan-odemelerde-mevzuatta-ongorulen-siralamaya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/84b7f66e-9835-4117-a31b-ec75782afaea/belediyeye-ait-reklam-alanlarinin-isgalinden-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/a405c199-46a3-4794-8e2a-456d2c75bae4/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/13df0556-5eef-444b-be00-f7edb860609b/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/6477b319-b3e8-4ed7-bdaf-da0f4d65424c/belediye-sinirlari-icerisinde-yapilmis-olan-kamulastirma-bilgilerinin-tapu-idaresinden-alinmamasi-ve-emlak-vergisi-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/06a0abf7-158a-4ed9-a8db-bc5850198b1f/bazi-kiralama-ihalelerinde-tahmin-edilen-bedel-butce-kanunu-ile-tespit-edilen-tutari-gectigi-halde-isin-acik-teklif-usuluyle-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/be691a18-8491-4e27-8a38-55b2832d9017/bazi-isyerleri-icin-ilan-ve-reklam-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/5fe9dcf4-c96c-4d69-b17f-2405444aadea/bazi-isyerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/5b4f0b5a-b43f-44a0-9683-fcc5bbd38178/bazi-iscilere-bir-yil-icerisinde-270-saati-asan-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/809c00bc-97fe-43f9-9644-5bc43e87701d/arac-kiralama-ihalesine-iliskin-yaklasik-maliyet-hesaplamasinda-hizmet-alimi-suretiyle-tasit-edinilmesine-iliskin-esas-ve-usullere-aykiri-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/482d8cd2-e682-4865-aa4f-04eb022a29cb/657-sayili-devlet-memurlari-kanununda-ongorulen-oranda-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/3ac7096f-71df-4466-b670-c7f90fa71737/5393-sayili-belediye-kanunu-hukumlerine-gore-belirlenen-borclanma-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/61bc3b4f-f890-474d-8b72-c80b959042d2/gelir-tahakkuku-muhasebe-kayitlarinin-mevzuatina-aykiri-olarak-ay-sonu-veya-bir-sonraki-ay-basinda-toplu-sekilde-yapilmasi http://kamubis.com/decisions/SayistayFinding/06e3c6c9-547b-4827-b007-987feb97dad7/tasinmazlarin-mevcut-kullanim-sekli-ile-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/91ed0316-11ec-4438-90a5-20197098f605/tahakkuku-tahsiline-bagli-idare-gelirlerinin-mevzuatina-aykiri-olarak-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi-ve-bu-hesabin-mevzuatina-aykiri-calistirilmasi http://kamubis.com/decisions/SayistayFinding/84dc209a-269c-4b1c-865c-224df6c40192/personele-dayali-hizmet-alimi-ihalelerinde-yuklenicilerden-kesilen-asgari-ucret-destek-primi-tutarlarinin-il-muhasebe-mudurlugune-gonderilmeyip-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/53ac1f7e-3560-49c2-a18b-964740b6d4af/kesin-teminat-mektuplarinin-iade-edilmemesi-ve-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/52af1f9c-3274-4487-ab19-eae090546f2d/katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/438c3041-6916-4a83-a8a7-ad8ffadc0974/hazineye-ait-tasinmazlarin-satisindan-gecekondu-fonu-icin-belediyeye-aktarilan-paylarin-hatali-olarak-emanetler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/65d691eb-8fb6-4a5b-87b6-a2360630d945/belediyeden-isyeri-acma-ve-calisma-ruhsati-almis-isyerlerinden-ilan-ve-reklam-vergisi-beyannamesi-vermeyenlerin-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bde32acc-d70b-4cc5-921a-d63481180bc5/hakedislerden-yapilan-gecici-kabul-noksanliklarina-iliskin-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/f983cb29-d285-482d-a1e4-2d6e032876fb/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5448e5ae-e7ff-4940-9a48-0d62b5376c63/taahhut-hesaplarinin-hatali-kullanilmasi-ve-taahhut-kartlarinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/e1334cc9-a1d2-4467-8a9c-3caaec66aed9/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9da3cfeb-835d-4e7b-9014-53a72bc6dce0/kamulastirmasiz-el-atma-davalari-sonucunda-edinilen-tasinmazlarin-ilgili-varlik-hesabina-kaydedilmemesi-ve-bunlara-iliskin-yapilan-odemelerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b6572d1b-1270-4f58-9685-c82295037009/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/60299ca2-30b3-46a1-8c6e-b8c2b8a37824/mevzuatta-belirtilen-kadro-sayisindan-fazla-baskan-yardimcisi-calistirilmasi http://kamubis.com/decisions/SayistayFinding/71a2d673-8f42-4139-8d9b-a2ca8b2fbe7a/iscilerin-birikmis-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/598c8cd4-ac92-4316-be22-946ee3b8c569/gelirlerden-alacaklar-hesap-gruplarinin-gelir-servisindeki-kayitli-tahakkuk-tutarlari-ile-kesin-mizandaki-tahakkuk-tutarlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/19d61e7c-546f-4775-9cfd-573d9425c723/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/eceb1855-516a-4088-a712-fb28fa5c138f/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/5963d320-f3fa-444b-b759-abf0afa48b92/kiraya-verilen-tasinmazlarin-kiraya-verilen-duran-varliklar-hesabi-ve-diger-nazim-hesaplar-karsiligi-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c9bc5062-f024-4aab-9453-e8672ac04256/kesin-ve-ek-kesin-teminatlarin-iadesi-ve-saklanmasi-ile-ilgili-olarak-mevzuata-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/92fda03d-e55f-40d2-bd5a-b849a460cdde/tasinir-mal-yonetmeligine-aykiri-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/dfdef726-2f08-417f-a9a9-2a99d401b9a5/gerceklesmemis-kira-hizmeti-giderleri-icin-odeme-emri-belgesi-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/6121a15a-118d-4dce-bcbb-d5cc5fbedd10/yapilacak-olan-odemelerden-once-aranilmasi-gereken-isverenlerin-borcu-olmadigini-gosteren-belgelerin-mevzuatina-uygun-olmayan-sekilde-sunulmasina-ragmen-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/485fd98d-3329-48bc-a85e-b81e96af7374/yapim-isi-ihalelerinde-all-risk-sigorta-surelerinin-veveya-bedellerinin-yapim-isleri-genel-sartnamesine-ve-sozlesme-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/ed9d9cec-5db1-44f8-8ec2-726c56306ef9/belediye-tarafindan-2886-sayili-devlet-ihale-kanununa-gore-ihale-edilen-tasinmaz-kiralamalarinda-gecici-teminat-tutarinin-kira-sartnamelerinde-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d9bd257f-7719-414d-a678-09d116c09125/yapim-islerinde-kesin-teminatin-mevzuatina-uygun-olmayan-sekilde-iade-edilmesi http://kamubis.com/decisions/SayistayFinding/ea989ecb-f061-486e-a4c1-fbcf2b3e00c3/belediyeye-ait-tasinmazlarin-mevzuatta-ongorulmedigi-halde-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/99ddab73-6fba-4b55-845b-1b0f0edb3c82/kesin-teminat-mektuplarinin-gecerlilik-suresinin-malin-garanti-suresinden-kisa-olmasi http://kamubis.com/decisions/SayistayFinding/9d906fb1-c3db-43e1-b7b5-e6b84fbb7c7e/arac-kiralama-ile-ilgili-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b9fc061e-fca9-49df-a019-30dd13636ddf/icisleri-bakanligindan-alinmasi-gereken-onay-alinmadan-borclanmaya-girisilmesi http://kamubis.com/decisions/SayistayFinding/b4ddb569-7d2d-4e92-8696-2b740efa0720/avukatlik-vekalet-ucreti-dagitiminda-mevzuatta-belirlenen-oranlara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b11c7456-9788-4601-b5c7-ba26943c1e6b/diger-kuruluslara-mevzuata-aykiri-olarak-tasit-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/6e868527-05e1-4083-91d4-14d1cc391b9f/kira-suresi-biten-tasinmazlarin-yeniden-ihale-yapilmaksizin-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/309c924f-3faa-4f1a-a68f-5725b3480c19/kiralanan-tasinmazlara-yapilan-kira-odemelerinin-mevzuata-aykiri-sekilde-muhasebe-kayitlarina-alinmasi http://kamubis.com/decisions/SayistayFinding/f6331bd8-d135-4459-9a9f-370e614612d0/ilk-madde-ve-malzemeler-hesabina-mevzuata-uygun-olmayan-sekilde-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/9a6f5745-3e1d-4dc4-b22f-eb3be63884f9/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8b9e41e8-d96b-463c-88e0-560a1c57c931/asansor-periyodik-kontrol-yonetmeligindeki-usule-aykiri-periyodik-kontrol-ucreti-belirlenmesi http://kamubis.com/decisions/SayistayFinding/2058b2ed-b165-43d7-8323-6a8b4d6f95d9/spor-kuluplerine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/a1074337-1b4a-4a5b-bf18-6d94d5eca160/ozel-kalem-mudurlugu-kadrosu-uzerinden-muhendis-kadrosuna-yapilan-atamanin-mevzuata-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/34d92c7b-b342-449e-b12f-f3d73c7b479c/memur-personele-yapilacak-sosyal-yardimlar-icin-mevzuata-aykiri-olarak-toplu-sozlesme-yapilmasi http://kamubis.com/decisions/SayistayFinding/1adf4abe-020f-4fc8-af7e-0e5b41bc7e2a/emlak-vergisi-acisindan-tasarrufu-kisitlanan-tasinmazin-tecil-edilen-vergisinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d401fe7d-7e8c-4a40-a935-22a4e4ec2142/sayistay-ilamlari-ile-tazminine-hukmolunan-tutarlarin-sorumlulari-adina-kisilerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/280655fd-a46b-4c94-92f9-82058ef1e684/trampaya-iliskin-islemlerin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2cbc776c-478a-4aa3-a98b-78676f1c5114/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0632ad5d-7178-494b-88e7-775394542e9b/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/2d92f658-e4f0-460e-aaad-5f023d3ad26f/imar-mevzuati-geregi-alinan-otopark-bedellerinin-ilgililerce-dogrudan-buyuksehir-belediyesi-adina-acilan-banka-hesabina-yatirilmasi http://kamubis.com/decisions/SayistayFinding/50febcbf-07ac-4293-a290-4149a15ffe8a/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2bd3090b-0698-41f9-95b8-efc27e8cf6ee/gelir-tahsilat-oranlarinin-dusuk-duzeyde-bulunmasi http://kamubis.com/decisions/SayistayFinding/064f1b83-f907-4c5e-a056-f1b1f8f7e074/sosyal-guvenlik-kurumu-ek-karsilik-primlerinin-tahakkuk-kaydinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7e866cc8-7676-48fe-b248-c070b443f3b8/hazineye-ait-tasinmazlarin-satis-tutarlari-uzerinden-hesaplanip-belediyeye-aktarilmasi-gereken-paylarin-belediyenin-vergi-borcuna-mahsup-edilmesine-ragmen-belediyenin-mahsup-edilen-bu-tutarlari-borc-kayitlarindan-dusmemesi http://kamubis.com/decisions/SayistayFinding/480d8a86-e19d-4ded-9035-818f22e4a292/yapilandirilan-alacaklarin-mevzuatina-uygun-olmayan-hesapta-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7a70b877-641e-46e5-b9eb-c52eee48f7b5/yapilan-sozlesme-geregi-sirket-personelinin-kidem-tazminatini-odeme-yukumlulugune-giren-belediyenin-bu-odemeler-icin-muhasebede-gider-karsiligi-ayirmamis-olmasi http://kamubis.com/decisions/SayistayFinding/2634ecee-8932-4a32-8cab-f9d01138f31d/gecekondu-fonu-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/947dff2a-de35-4d52-b866-52c3935edab9/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/3e12f188-cec6-466e-a1ec-76eda5cc167e/belediye-meclisince-asansor-muayene-kurulusundan-belediyeye-aktarilacak-olan-periyodik-kontrol-ucretine-iliskin-oranin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/7f75cf97-dfa5-47d7-a8e5-bfe6d78905cf/ilave-tediyelerin-odeme-usulunun-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/2b7a192b-7a5e-4084-a4e3-98310ef7fb57/erenler-belediyesince-buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinden-alinmasi-gereken-payin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b04a1e48-377b-48bc-bea3-1f99884b0a31/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/528c6d59-1adb-45f9-a7ed-9e3610d083d9/park-ve-bahceler-mudurlugunce-dogrudan-teminle-yaptirilan-bazi-yapim-islerinin-belgelerinden-isin-mahiyetinin-anlasilamamasi http://kamubis.com/decisions/SayistayFinding/0572cbc7-6a9f-4d29-b3c5-767af4a24b3c/kalkinma-ajansina-odenmesi-gereken-paylarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/fd74a106-1061-4d3c-8fc5-015d6da82b6f/bilgisayar-yazilim-programlari-ile-lisans-alimlarinin-giderler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/70e4f060-7230-43a9-950a-bce3507f65e6/sakarya-su-ve-kanalizasyon-idaresi-saski-tarafindan-erenler-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/d858891e-b21f-4a30-8247-b957eb8b2e92/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4c044c22-15b3-4df9-b94b-0d224ea320e7/kurum-tarafindan-odenen-katma-deger-vergilerinin-tamaminin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/b9ec9f09-fd66-4c62-a718-025c18e71912/iller-bankasindan-alinan-kredilere-iliskin-borclarin-mali-tablolarda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/a0dd8b97-7fb8-4571-87f3-f054c6d4eb3b/idari-para-cezalarinin-gelirlerden-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a539e339-4dea-478b-af94-2f75c6537b9f/yil-sonu-islemlerinde-gelir-ve-gider-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ff2a4f8c-1ed3-4d02-be1c-acad07bb14b8/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/38ffa51e-226b-43ff-bb21-a52a4f1e101d/tasinmaz-kayitlarinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6676af1f-5a47-4eb9-82e9-2e35410ef403/kurumsal-mali-durum-ve-beklentiler-raporunun-kamuoyuna-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/b00f91db-2815-44c4-ba74-b09c93990483/kiraciya-ihale-sartnamesinde-ongorulen-arsa-buyuklugu-yerine-daha-fazla-buyuklukte-arsanin-kullandirilmasi-ve-kira-sartnamesine-aykiri-olarak-arsa-uzerine-sabit-tesis-yapilmasi http://kamubis.com/decisions/SayistayFinding/48816614-228c-49f5-bfd8-75a2c9983f63/kiraya-verilen-tasinmazlara-iliskin-kira-tutarlarinin-yillik-bazda-toplu-olarak-tahakkuk-ettirilmesi-ve-kira-bedellerine-iliskin-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5d98cc3f-d8f7-4878-9735-a8583e7878d8/idarenin-amac-ve-hedeflerinin-gerceklesmesini-engelleyebilecek-riskler-konusunda-degerlendirme-calismasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5db3d449-e709-4299-8c28-244c63bac1c2/emlak-vergisine-esas-sokak-rayic-degerlerinin-gecmis-yil-degerlerinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6b068257-ab15-4cf7-b30e-0ff90c4d50e2/ic-kontrol-sisteminin-izleme-ve-degerlendirmesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/860cb67b-1e3f-4713-b163-528f5c36aa5c/isyeri-ruhsat-islemlerinin-zabita-mudurlugu-yerine-yapi-kontrol-mudurlugu-tarafindan-yerine-getirilmesi http://kamubis.com/decisions/SayistayFinding/9f67f19b-b55b-4881-8d72-f1d9d5957c29/haberlesme-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsiline-yonelik-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c4e871e3-2a88-461f-b954-07eeb0673323/eglence-vergisi-mukellefi-bazi-isletmeler-hakkinda-tahakkuk-ve-tahsilat-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/0448889b-e971-4cde-805a-34ca5983dd5d/buyuksehir-belediyesinin-park-yerlerinin-isletilmesinden-elde-ettigi-gelir-ile-muze-giris-ucretlerine-iliskin-aksu-belediyesine-dusen-payi-gondermemesine-ragmen-idarenin-bu-hususu-takip-etmemesi http://kamubis.com/decisions/SayistayFinding/a9a8d163-b2b7-46ba-9739-26b1b82f6fac/yapim-isleri-uygulamalarinda-mevzuata-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/40b82f39-5db3-469e-9b62-4030cd5c3478/iki-yillik-yuksekokul-mezunu-olan-ve-teknik-ogrenim-gormeyen-personelin-fen-isleri-ve-yapi-kontrol-muduru-olarak-vekaleten-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/19fc1b8a-ce11-4d7c-9d39-c5c21f75a172/atamaya-iliskin-ogrenim-sartini-saglamadigi-halde-belediye-baskan-yardimciligi-kadrosundan-mudurluk-kadrosuna-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/c407f3db-ed14-49d1-b520-5d880d0af9cc/4734-sayili-kamu-ihale-kanununun-21-ve-22-nci-maddelerine-gore-parasal-limitler-kapsaminda-yapilan-alimlarda-10-sinirinin-takip-edilmemesi-ve-bu-sinirin-asilmasina-ragmen-kamu-ihale-kurumundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/47dae699-b128-444c-b801-510061c30c27/4734-sayili-kamu-ihale-kanununa-gore-yapilan-dogrudan-teminlerin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/48e6efc2-ff3f-443f-aa46-143a0cbdc51d/taahhut-evraki-ve-sozlesme-tasarilarinin-mali-hizmetler-birimindeki-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/24188acf-a818-49e6-931b-8bcc3f9ea0dc/indirime-konu-olmayan-tutarlarin-indirilecek-katma-deger-vergisi-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/83934090-f462-46f2-a849-b80f3e7eb7a4/tasinmaz-kayitlari-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/0917f86a-4774-4bb7-b50c-26743dbfe59e/belediye-tarafindan-diger-kamu-idarelerine-tahsis-edilen-veya-diger-kamu-idareleri-tarafindan-belediyeye-tahsisli-kullandirilan-tasinmazlarla-ilgili-tahsis-islemlerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/554b86bd-511d-4d62-a1c5-778a7c2d1b02/yeralti-ve-yerustu-duzenleri-hesabinda-bulunan-duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/8d0b52e3-f2ef-4fca-b58c-1b30f72aa2b7/uzun-vadeli-borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-mevzuata-aykiri-olarak-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/8e39793a-6080-4ef8-a46b-c3afafd8e239/775-sayili-gecekondu-kanunu-hukumlerine-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/82b6746e-7452-4d14-bd5b-d0ff91772839/asansor-muayene-kurulusundan-alinmasi-gereken-periyodik-kontrol-ucreti-payinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/540cd409-2dec-43b5-aac8-b9f6a5396b30/yeni-insa-edilen-binalara-uygulanan-gecici-emlak-vergisi-muafiyetine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/94158cf0-8e49-4442-b9ef-07e7da3396f0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7c3a0868-0f49-4b57-8b96-12dc8698c304/tatil-gunlerinde-calisma-ruhsati-harcinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e02e6c42-f07f-4f03-86c0-bae814a89358/organize-sanayi-bolgesindeki-binalarin-bir-kismina-hatali-emlak-vergisi-muafiyeti-uygulanmasi http://kamubis.com/decisions/SayistayFinding/74b8a313-786b-4932-9b52-46875d22c68e/ambalaj-atiklarinin-toplanmasi-icin-yetki-verilen-sirketten-herhangi-bir-bedel-alinmamasi http://kamubis.com/decisions/SayistayFinding/0f1df138-260d-41b3-900b-00c1c0288e3a/bazi-mal-alimlari-ile-yapim-islerinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/3df24ec7-aa1a-4d96-9e81-3b9d9ab12387/kurum-tarafindan-yapilan-vergi-tevkifatlarinin-ilgili-vergi-dairesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/3c0b94e7-3842-4258-b65b-71928c056dfd/hakedisten-kesilen-asgari-ucret-destek-tutarlarinin-mal-mudurlugune-gonderilmeyip-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/bae6cd15-db1d-4a8f-ad6f-d19f8dc96a49/belediyenin-dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-mal-alimlari-ile-yapim-isleri-2018-yili-harcama-toplamlarinin-butceye-bu-amacla-konulan-odeneklerinin-10unu-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asmasi http://kamubis.com/decisions/SayistayFinding/5340050e-e9f1-4d64-aabc-ec7c308a532b/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/e6bdc4b8-49c6-4104-8f4c-0b6fef573c43/yurtdisi-gorevlendirmelerin-meclis-karari-olmadan-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/48309e5f-b2c4-4ff6-967b-2a462a151547/yabanci-menseli-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/7f8aa162-20ae-49c4-b7ef-ae5957a206be/mahalli-idareler-uzlasma-yonetmeliginde-belirtilen-sekil-sartlarina-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3c5a9f47-c244-43ea-944d-323fd0fbf428/kira-sozlesmelerinin-baskanlik-oluru-ile-uzatilmasi http://kamubis.com/decisions/SayistayFinding/feb64ddd-34d8-4149-a4a7-d69182818250/kira-sartnamesi-ve-sozlesmesinde-yer-alan-hukumlere-aykiri-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/26d9b43a-0298-4e3b-95be-3337cdfccba2/kaynak-sulari-harcinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c54ec988-df6d-4e06-954e-db7dec8a3ce8/ilce-sinirlari-icerisindeki-sokaklarin-kazisindan-elde-edilen-gelirlerin-belediye-tarafindan-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22b5fff1-1f6e-4577-bb16-cbd758acbf46/is-yerlerinin-tabi-olduklari-grup-ve-derecelerin-hatali-belirlenmesi-nedeniyle-cevre-temizlik-vergilerinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/80139652-b24f-4cf9-ba94-b7cd0c5a9343/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/439b4e75-b940-486c-9991-1e13678253c1/belediyenin-sinirlari-icerisinde-bulunan-bazi-is-yerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/8614fb5f-0678-4f26-8f40-141fe270361e/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/df133fe3-f733-4d05-ac0f-f79ef3f8693d/eglence-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/394c48e1-9283-4fea-a567-20110d150e02/belediye-sinirlari-icinde-faaliyet-gosteren-maden-isletmelerinden-alinmasi-gereken-payin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2c1d20ee-f6ae-4e12-ae09-6c10062a9fd0/ic-kontrol-sisteminin-kurulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/057396a1-2f8d-43db-b0d4-64f6085ffbf7/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5c892581-6a7a-404b-a198-2ed233d0c0b4/hurdaya-ayrilma-kararini-verecek-komisyonun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/9143ab54-86f3-4b21-9695-9977f1f78d1d/kiralama-ihalelerinde-uzerine-ihale-birakilan-isteklilerin-sozlesme-yapmadiklari-halde-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f7eea03d-7e49-4f6b-864f-58e048b377c0/kalkinma-ajansina-aktarilan-paylarin-kamu-idareleri-paylari-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/bd74a8f0-d7e2-4a98-b20b-364184fd20cb/kiralanan-tasinmazlarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8e6f85b6-f5cc-4a3d-bc2f-83beb875f048/tasinmaz-kira-gelirlerinin-maddi-duran-varliklarin-kira-ve-irtifak-hakki-gelirleri-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/efc048d3-3208-47a0-ac11-c7f5086846e8/tasinmazlarin-takibine-yonelik-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/c4d39cf5-75d1-4d33-ac54-cd6ae25a0032/kidem-tazminati-karsiliklari-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7b7b6eec-7c71-4229-9a93-73a05bab811d/uzun-vadeli-olarak-verilen-elektrik-su-ve-dogalgaz-abonelik-bedellerinin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/011c6811-3f6e-4dad-a51e-9fcd21dc505c/ambalaj-atiklarinin-toplanmasi-isinin-devlet-ihale-kanununa-gore-ihale-edilmemesi http://kamubis.com/decisions/SayistayFinding/2e7944ff-4bff-4975-9dce-06bb5fd3533b/taksi-plakalarinin-ihale-edilmeksizin-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/e00f6fac-7594-4062-8aeb-4414857e1e77/uzun-vadeli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0536fd2d-0241-4b88-b17b-46b228fedfcb/kamuya-olan-taksitlendirilmis-vergi-ve-sigorta-prim-borclarinin-vadelerine-gore-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/444fe542-04df-434e-afd3-41f18b83e73e/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/6232de75-0d63-4688-a879-8de1a515baaa/belediyenin-iller-bankasi-anonim-sirketi-sermaye-payinin-mali-kuruluslara-yatirilan-sermayeler-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/2efce9d6-3ccd-4d6b-8594-867ec70f5246/gecici-kabulu-yapilan-islerin-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7500fa4e-ff03-4047-975c-7f0d8e727bfc/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-hatali-muhasebelestirilmesi-ve-bu-paya-iliskin-tahsil-edilen-gecikme-cezalarinin-ilgili-idare-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0c6642bf-61c7-46e6-811c-cb5b4306eb14/tesis-makine-ve-cihazlar-hesabi-ile-demirbaslar-hesabinin-idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-ve-kesin-mizanda-yer-alan-tutarlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/dcc22108-ef78-4340-8bff-e7d3a601b137/muzede-bulunan-eserlerin-muhasebe-kayitlarinin-yapilmamasi-ve-muze-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/92c1f536-b592-47f2-9bf8-bb7e5230d128/kurumun-sahip-oldugu-tesislerin-tesisler-grubu-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f41b5afc-71a4-45f2-9fd6-e260e5353b98/bazi-halk-otobusu-hatlarinin-ihale-edilmeksizin-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/68385133-6d41-4bc5-add3-9d694a67c277/belediyeye-bagislanan-tasinirlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a2eeae26-6d7d-4e6e-8710-ad401def4fa0/tasinmaz-icmal-cetvelindeki-kayitlarin-bilancodaki-kayitlarla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/b8fd9132-ca32-4e44-99f9-b1f418de8010/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ffe7c163-d9e8-4f10-8504-41ef03e4995d/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/37965a13-5222-4aa8-aaa0-db33ddeaa498/tasinmazlarin-fiili-envanter-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/bfc92899-ac94-495d-b4c3-82eb32617c80/kurum-faaliyet-sonuclarinin-olculmesine-yonelik-veri-kayit-ve-kontrol-sisteminin-ihtiyaci-kismen-karsilamasi http://kamubis.com/decisions/SayistayFinding/a17e310d-f647-4818-af60-9064b1b2c540/faaliyet-raporunda-hedeflenenden-farkli-gerceklesen-performans-gostergeleri-icin-hedeflenen-ile-gerceklesen-arasindaki-sapmalarin-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/8764f585-cd28-4ce6-b654-56ef89666b06/bazi-performans-gostergelerinin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/c8892512-76bf-4293-874e-13a6a400a150/stratejik-planda-yer-alan-bazi-hedeflerin-amaclarla-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/9a3a3690-1dfb-481d-adf1-607a237d2b5f/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7b078ae8-73ca-49e0-8b93-b1b018089f95/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/a000ab8e-d4fb-4918-b37f-a7ae0be4c11f/mal-ve-hizmet-alimlarinin-dogrudan-temin-limitlerinin-altinda-kalmak-maksadiyla-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/085b1835-3293-4c2e-a08d-e957e629859e/stratejik-planda-belirlenen-misyonun-kamu-idareleri-icin-stratejik-planlama-kilavuzunda-belirtilen-niteliklerin-bazilarini-tasimamasi http://kamubis.com/decisions/SayistayFinding/7aaea4be-880c-496e-92ed-fce2ebd6e91e/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d3be43b6-52b7-4e9e-8c05-91d640fb293d/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/7ffb63cd-a3f6-4599-9b06-f13cd7d6f215/nikah-hizmetinden-yararlanan-belediye-personelinden-nikah-akdi-ucreti-alinmamasi http://kamubis.com/decisions/SayistayFinding/d69d0cba-0ec1-4e2d-aec3-99fb24bf85c3/imar-planinda-kamu-ortak-kullanimi-icin-ayrilmis-olan-alanlarin-ozel-konutlar-tarafindan-isgal-edilerek-kullanilmasina-ragmen-idarece-ecrimisil-alinmamasi-ve-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/697e636f-8cc7-4bb4-b988-d5a53014c6a6/sayistay-ilamlarinin-gereginin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f31bfe27-5df0-4f2d-b57b-9c72dea60392/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/c0ec2fd0-37fd-44c1-aeec-8b5b023608b2/sureklilik-arz-eden-mal-alimlarinin-ihale-yerine-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/39ba202e-b535-4fc0-baf4-f4f6132f1f89/dogrudan-temin-ve-pazarlik-yontemi-ile-yapilan-alimlarda-4734-sayili-kamu-ihale-kanununda-belirtilen-ust-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/7a43e66d-5548-46c5-a79e-28add669a77c/belediye-baskan-yardimcilarinin-ihale-komisyonlarinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/80a548eb-3565-4730-b583-3f871aedd3b7/idare-sosyal-tesislerinde-sunulan-hizmetlerin-ucretlendirilmesinde-mevzuata-aykiri-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/59ef1c49-787a-43b6-997f-993e53db6748/isyerlerine-isyeri-acma-ruhsatina-aykiri-olarak-acik-veya-kapali-kullanim-alanlari-ilave-edilmesi-ve-belirtilen-alanlar-icin-idarece-mevzuata-uygun-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/44838420-f6e5-480b-b329-512b2a9598aa/kamu-idarelerine-yapilan-tasinmaz-tahsislerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/400b60a6-cabc-4724-b066-154154fe8217/yazilim-ve-lisans-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/a33e821f-fa9d-4801-98dd-199ae68e6485/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cc348b1c-b04b-4dff-a421-5f1bea7573ac/elden-cikarilacak-stoklar-ve-maddi-duran-varliklarin-100-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/427579e8-b4b2-4475-b839-7624f7020db4/alinan-cekler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/32b06a30-431c-477b-8524-ddb439d1d177/ozel-kesim-tahvil-senet-ve-bonolari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/296e7122-accc-43ba-b0b5-6d22db715d80/kamu-idaresinin-gelir-ortakligi-projesine-ait-muhasebe-islemlerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/58369270-5dff-42ec-9c41-09bc98fa6887/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerler-icin-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/28e49b41-6e15-41b3-9dff-9ea219f47d87/idare-tarafindan-odenen-katma-deger-vergilerinin-tamaminin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/b30fe5f1-7a40-47de-884b-ee3d5448d351/meclis-baskan-ve-uyelerine-verilen-huzur-hakki-odenek-miktarinin-belediye-meclisi-tarafindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/f786b76d-4d0f-4049-bdf0-22d66e9b205e/vadeli-hesapta-izlenen-otoparkla-ilgili-elde-edilen-gelirlerin-45-gun-icinde-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2620ee32-5f30-4899-bf41-1282695f4d88/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0ca62837-aeab-4e61-951e-48d076d48978/belediyenin-kiraladigi-tasinmazlar-icin-akdedilen-sozlesmelerde-tasinmaz-kiralamalarina-iliskin-genelgeye-aykiri-hukumlerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/fe9555a9-d90e-40fd-995e-ff604db1a5c2/yapilacak-olan-odemelerden-once-aranilmasi-gereken-hak-sahiplerinin-vergi-borcu-olmadigini-gosteren-belgelerin-aranmamasi-veya-kapsami-yanlis-vergi-borcu-belgelerinin-sunulmasina-ragmen-bu-belgelerin-kabul-edilip-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/17210c94-0c14-472f-9a56-96d9723407e6/meclis-uyelerinden-secilen-belediye-baskan-yardimcisina-verilen-aylik-odenek-tutarinin-belediye-meclisi-tarafindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/038638ee-4ac7-43ba-87b4-669b73bfd2eb/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/bb745c56-477f-48d0-980e-d5a269cd3bf6/dogrudan-temin-yontemiyle-yapilan-ve-belli-bir-sureyi-gerektiren-alimlarin-sozlesmeye-baglanmamasi http://kamubis.com/decisions/SayistayFinding/fe66ba89-92ed-4307-84c4-7c17aa3624e8/ihale-uzerine-birakilan-isteklinin-sozlesme-imzalanmadan-once-yasaklilik-teyidinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/c58928d6-dea9-49f5-a24f-b2965f830182/idarece-yapilan-ihalelerde-istenen-ticaret-sicili-gazetesi-orneginin-son-ortaklik-durumunu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/713764e9-5898-443d-a8b8-ee836fa534ee/yapim-islerinde-all-risk-sigortasinin-baslangic-ve-bitis-tarihinin-sozlesme-ve-yapim-isleri-genel-sartnamesine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/73c9616e-f097-4b54-8ff9-d7a27694700e/kamulastirma-yapilmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/18097116-38ca-40cb-8715-cfb52177bfd8/bazi-ihalelerin-ihale-dokumaninda-birbiriyle-celisen-duzenlemeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/bdcb7d90-be5b-4aca-8a3a-c14d44dc58a0/tasinir-mal-yonetmeligine-aykiri-islemler-yapilmasi-ve-yonetmelikin-idareye-yukledigi-gorevlerin-bir-kisminin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/8f3c8135-9c81-46b4-98a9-50c7f5682345/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/51d8854f-31a5-4026-b107-abd9dcdffac9/belediyeye-ait-tasinmazlarin-mevzuatta-ongorulmedigi-halde-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/1a069d29-2cbf-4e06-9ead-60b5509428fb/asansor-isletme-bakim-ve-periyodik-kontrol-yonetmeligindeki-usule-aykiri-periyodik-kontrol-ucreti-belirlenmesi-ve-yonetmelike-istinaden-imzalanan-protokolde-belirlenen-ilgili-idare-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f518dbc0-fa69-4567-a124-30547b26c158/kesin-ve-ek-kesin-teminatlarin-iadesi-ve-saklanmasi-ile-ilgili-olarak-mevzuata-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/5f1bd836-9ba7-4787-aefa-e4d45bfffc55/emlak-vergisi-acisindan-tasarrufu-kisitlanan-tasinmazin-tecil-edilen-vergisinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/08996c45-de6d-420d-8173-33fbbf5dff21/imar-planinda-umumi-hizmetlere-ayrilmayan-yerlerin-kamulastirilmasinda-tasinmazin-emlak-vergisi-degeri-ile-kamulastirma-bedeli-arasinda-cikan-fark-uzerinden-cezali-emlak-vergisi-tarhiyati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/150e02b3-9c35-40f8-af4c-abdf02e98202/ozel-kesim-tahvil-senet-ve-bonolari-hesabina-eksik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/a2470ff2-f4d7-484e-9e58-3b728825eccb/stratejik-planda-yer-alan-performans-gostergelerinin-olculebilirlik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/109bcd67-c445-4374-9446-585906009e9f/sosyal-guvenlik-kurumu-ek-karsilik-primlerinin-tahakkuk-kaydinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5fed3100-3b2e-4e25-aa80-b9ac93fad536/bir-yildan-uzun-vadede-iade-edilmek-uzere-alinan-teminatlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4804e9a7-75a6-4078-acc0-b37263eaaccb/emanetler-hesabina-hatali-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/4cced338-871a-4f98-ad2e-d851cbbba0eb/gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinin-konusuna-giren-alacaklarin-bir-kisminin-faizlerinin-bu-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2c46eb6b-399f-465e-82fa-1e4528851c81/hazineye-ait-tasinmazlarin-satis-tutarlari-uzerinden-hesaplanip-belediyeye-aktarilmasi-gereken-paylarin-belediyenin-vergi-borcuna-mahsup-edilmesine-ragmen-belediyenin-mahsup-edilen-bu-tutarlari-borc-kayitlarindan-dusmemesi http://kamubis.com/decisions/SayistayFinding/f1f86a27-aa2e-49c5-99f6-687bf70a182e/belediye-sirketlerine-taseron-sirketlerden-gecirilen-isciler-icin-ayrilmasi-gereken-kidem-tazminati-karsiliklarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/26f78d93-2e83-4192-aa0d-2dc797b0ea63/kaba-insaati-biten-ancak-henuz-tamamlanmayan-binalara-ait-giderlerin-yapilmakta-olan-yatirimlar-hesabindan-binalar-hesabina-alinmasi http://kamubis.com/decisions/SayistayFinding/01951ea7-8cbe-4664-9d1c-b9d19eecda01/muhasebelestirme-sisteminde-yevmiye-kayitlarinin-muteselsil-sira-takip-etmemesi-ve-bos-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/682d8a55-1c85-4cf9-936a-0556af8a5f62/mali-is-ve-islemlerde-on-mali-kontrolun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/476c2254-6cb6-4953-b1d5-17dcfa6b9df7/kurum-adina-acilmis-bazi-banka-hesaplarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/51610584-bb0b-4743-939f-4be3ac941433/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/29f8ef21-6938-456b-98cd-04f2d82b8671/kadrolu-iscilerin-ucret-odemelerinde-tespit-edilen-mevzuata-aykiri-hususlar http://kamubis.com/decisions/SayistayFinding/4e9b0488-921d-4d2c-9761-62fa1798fc84/tasinmaz-kiralamalarinda-sozlesme-hukumlerine-aykiri-hareket-eden-kiracilara-sozlesmedeki-ceza-i-hukumlerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f678a967-84a8-4c1b-a713-90c0d1ba9ed3/guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/70c3e765-be5d-4a99-89cf-70b456e8fc0d/belediye-meclisi-karari-olmadan-sosyal-denge-sozlesmesi-imzalanmasi http://kamubis.com/decisions/SayistayFinding/a65b2cad-cc1e-4d49-9829-ae330725d01e/cevre-ve-sehircilik-bakanligindan-isletme-hakki-belediyeye-devredilen-sarsala-koyunun-encumen-karariyla-ihalesiz-ve-suresiz-olarak-belediye-sirketine-devredilmesi-ve-sirket-tarafindan-protokol-hukumlerine-aykiri-olarak-isletilmesi http://kamubis.com/decisions/SayistayFinding/8627c962-6d3d-41a2-a311-6a26115da069/ozel-bankalar-araciligiyla-yapilan-tahsilatlarin-kamu-bankalari-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/cbe5b842-9d70-42a2-8942-92c2173e6c6c/gecis-hakki-kullanan-isletmecilerin-tespitine-ve-gecis-hakki-ucretlerinin-tahsiline-yonelik-herhangi-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e4294651-eb24-4ab5-8437-e9d1c8d29420/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f8241aef-09dc-4740-aac3-f1b29cfdfe86/personele-verilen-avanslarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b6ac6108-9389-4f2b-8c15-ace380aa5249/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabi-ile-sermaye-taahhutleri-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d26f6cc8-7981-4bd7-ab47-01b00e2d182d/tesis-makine-ve-cihazlar-hesabinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9ecbd1dd-43f4-49cf-99fd-d59e9dec461a/supheli-ticari-alacaklar-hesabinin-olmasi-gerekenden-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/3817bde4-f4a4-44da-871c-18a41db79b87/performans-olcumune-yonelik-saglikli-ve-guvenilir-bir-veri-kayit-sistemi-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/717adb3b-f434-4e07-b4a2-b75cd309935f/stratejik-planda-bes-yillik-tahmini-maliyet-tablosunun-yer-almamasi http://kamubis.com/decisions/SayistayFinding/6d7a986c-56aa-450c-b4f9-361397ce9c71/tasinmaz-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/25ee60d0-4595-4145-9979-fed0a44f261d/demirbaslar-hesabinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/99341b3e-ef9f-48ad-a550-29e035c69f4f/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/88667964-4df7-492f-8dca-a06b234b1d40/kiralamalardan-alinan-kesin-teminatlarin-mali-tablolarda-hatali-ve-eksik-tutarlarla-yer-almasi http://kamubis.com/decisions/SayistayFinding/9fe2bff6-0990-4c14-8d4b-fa6ffd47b10a/ticari-mallar-hesabinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0b204ff7-1f28-48c4-ab72-e0a576def335/kidem-tazminati-karsiliklari-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d4f54ba6-4461-4c44-9b6d-af4fd194a8b0/indirilecek-katma-deger-vergisi-hesabinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/dce6d906-6995-45da-a9e0-f6d3d9cc0d72/diger-faaliyet-alacaklari-hesabina-mahiyetine-uygun-olmayan-islemlerin-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/0e207780-df5e-40da-9b98-3b44cf50c0a1/butce-emanetleri-hesabinin-usulune-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2320d320-e8f3-4481-91f4-391135749cb3/faaliyet-raporunda-mevzuatta-ongorulen-bilgilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/b28148a8-3b2f-46e9-9edf-44f1a1ff6b75/hedeflenen-ve-gerceklesen-degerlerde-meydana-gelen-sapmalarin-nedenlerinin-faaliyet-raporunda-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/599e75ef-734c-43d4-9eda-49d39737e082/performans-programinin-mevzuata-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c9ab0fbf-6b4d-4519-b0e9-018c5eee016a/performans-programinda-yer-alan-bazi-hedeflerin-faaliyetgirdi-odakli-olmasi http://kamubis.com/decisions/SayistayFinding/c2c61e98-f976-4e8d-8cea-9ffd07755f3a/stratejik-planda-bir-onceki-stratejik-plana-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d6e56e5f-6c30-45c9-8cd8-4f87cfe667e7/stratejik-planda-maliyet-tablosu-ve-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d1986c59-cc7c-4b10-9d27-5c3880ad923e/stratejik-planda-yer-alan-bazi-hedeflerin-amaclarla-ya-da-gostergeyle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/3847940a-11f5-4e35-ae65-37b2dead5fc8/stratejik-planda-olculemeyen-nitelikteki-bazi-hedeflere-iliskin-gostergelerin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/657878d7-ae21-4f03-b997-2bb8a9e7274b/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9f28657b-c3df-4c54-877e-697d5075be5d/ic-kontrol-sistemine-iliskin-mevzuat-gereklerinin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/6931fade-b55c-47d6-af9c-51013db2181e/tasinir-mal-yonetiminde-mevzuata-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ca6f0ab3-9405-4354-a757-e0698d07d376/sosyal-denge-tazminati-sozlesmelerine-mevzuata-aykiri-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/406e57fd-6708-46df-a703-fea617e6c646/mevzuat-hukumlerine-aykiri-olarak-borclanilmasi-ve-borclanilan-tutarin-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/bc173159-2b74-46c0-a347-7ebff1d26e26/tarimsal-hizmetlere-iliskin-gelirlerin-tahakkuk-servisi-kayitlari-ile-muhasebe-gelir-kesin-hesap-cetveli-kayitlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/2c20e0d6-9a5f-4d7c-a24a-97a01df853ee/butce-disi-avans-ve-krediler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/99a8d6de-2bc5-46a4-9aef-d3946e2322cb/arac-tahsislerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ddec1dd5-4882-40bb-8c7f-4aeec482d372/sosyal-denge-sozlesmesinde-mevzuata-aykiri-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/91e8140b-0f94-45ae-bddc-af4c3f5d6648/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/e0ed92a1-e0d0-4b45-ae35-ab38dee161e8/baskan-yardimcisi-ve-mudur-kadrolarina-mevzuata-uygun-olmayan-gorevlendirmelerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/f0085de6-e45b-4cd9-b28d-49edc7c6987f/dernek-ve-vakiflar-lehine-mevzuata-uygun-olmayan-islemler-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/341a952d-c657-4baa-8c67-d5cfccf77881/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7b53a73e-060b-4203-a357-210727f8b3f5/genel-butce-vergi-gelirleri-payina-iliskin-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7dbddfea-89ec-4fc9-a3dd-ef7ece2dede1/cevre-temizlik-vergisi-mukelleflerinin-dogru-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/af431c22-6408-47f9-b862-51cf4784d659/vadesinde-tahsil-edilemeyen-kira-gelirleri-icin-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/ce916582-b20a-4533-9517-63a01264364f/gelir-getirici-islemlerde-ihale-sureclerinin-dogru-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/9ebd1c61-464e-4820-a637-3c92378d167d/tasinmaz-edinim-ve-kiralamalarinda-kamu-hizmeti-geregi-kistasinin-aranmamasi http://kamubis.com/decisions/SayistayFinding/f58d18d8-c426-4dec-b736-07009f701ff5/belediye-sicil-bazli-alacak-kayitlarinin-muhasebe-butce-gelir-kesin-hesap-cetvelinde-yer-alan-alacak-toplamlari-ile-gelir-servisi-kayitlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/b481ef43-3542-49c2-b226-15a111b5cf2a/demirbaslar-hesabi-icin-duzenlenen-tasinir-islem-fislerinin-toplam-tutari-ile-mizan-cetvelinde-demirbaslar-hesabinin-ertesi-yil-devir-tutarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/99f9c128-13f5-4834-859e-3ea5aebd23ea/sozlesme-hukumlerini-yerine-getirmeyen-kiracilara-mevzuat-gerekliliklerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/5bb0fe93-e4fe-4314-ac09-3737a1715e53/tasarruf-yetkisi-bulunmayan-tasinmazlar-uzerinde-islem-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/45d403fd-0666-4ce9-b20d-ddf59d0cc4c0/ecrimisilin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/45f076ce-2e39-45a6-92bd-46672aceb23f/tasinmazlara-iliskin-tespit-calismalarinin-etkin-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/de55c210-48e5-4d37-a62f-d225fcaa6b3c/borclanma-islemlerinde-mevzuatta-ongorulen-usullere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/04cd4a74-0f87-438f-968f-34c6755026f4/sozlesmelerin-ihale-sartlarina-uygun-yurutulmesini-saglayacak-mekanizmalarin-yeterli-olmamasi http://kamubis.com/decisions/SayistayFinding/cdc6a483-206b-4aaa-ad65-8ce30223eeca/ihale-sureclerinde-rekabet-kosullarini-engelleyecek-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e0f2d459-3f22-43b2-8194-ad6ef2894e33/nakit-islemlerinin-muhasebe-sisteminden-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/88b5f518-00cb-42d5-ad9e-470fd70dce69/kidem-tazminati-karsiligi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/21c8069e-b88f-4777-abeb-5a90fc539987/sosyal-guvenlik-kurumuna-olan-faturali-borclarin-mali-tablolarda-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/80a3fb3f-9ddb-49a0-8669-a5661c91ddd8/tesis-makine-ve-cihazlar-hesabi-icin-duzenlenen-tasinir-islem-fislerinin-toplam-tutari-ile-mizan-cetvelinde-ertesi-yila-devir-tutarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/36c347a8-1106-4845-bc55-b7887704914d/indirilecek-kdv-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f0d0fad5-97d1-49a0-9c11-89021af79737/kullanimda-olan-dayanikli-tasinirlarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/746dc7a8-8fb1-4d18-b391-d45d57afbeca/tasinmazlara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/60a143d7-973f-4137-b2a8-d320a0533578/gecici-kabulu-yapilan-tasinmazlarin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/6f4c0280-e94a-403c-a2dd-f5b4c74eecb7/tasinmaz-satislarinin-muhasebelestirilmesinde-kayitli-degerlerin-esas-alinmamasi http://kamubis.com/decisions/SayistayFinding/166343f7-dafb-4928-bdd3-7fab9e3f6f08/tahsis-islemine-konu-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7e5af546-3c86-4754-8847-303604afd260/mali-tablolarin-tasinmazlara-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/ad39323d-3d23-41ec-b034-ed4581a2a65c/bilanconun-mali-kuruluslara-yatirilan-sermayelere-iliskin-eksik-bilgi-sunmasi http://kamubis.com/decisions/SayistayFinding/73e88758-0cf4-4f99-ad01-756f5b012cc2/yemekhane-hesabina-iliskin-islemlerin-hesap-verebilirlik-ve-saydamligi-saglayacak-sekilde-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/0d7fc5ab-0d9f-4a6b-afce-ede0b141b82c/kredi-kartlari-ile-yapilan-tahsilatlarin-ilgili-bankalarca-sirketin-kamu-sermayeli-bankadaki-hesabina-mevzuatin-ongordugu-surede-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/043aeb16-f876-46f4-b8e6-7d95f3757cbd/sirketin-kamulastirilan-tasinmazinin-kamulastirma-bedelinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2a44e91c-155b-4008-bb39-05bb07fc446c/is-sozlesmesi-devir-protokolleri-ile-devredilen-personele-iliskin-kidem-tazminati-ve-yillik-izin-ucretlerinin-devreden-sirkete-pesinen-odenmesi http://kamubis.com/decisions/SayistayFinding/eba50a73-bb48-4038-8af8-c94bdc6c56e0/cari-hesaplarin-bir-sozlesme-olmaksizin-yurutulmesi http://kamubis.com/decisions/SayistayFinding/ea9a3c3f-9f8e-4bc9-8f3d-376ba5cbeff7/bazi-sirket-calisanlari-ile-aile-fertlerinin-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/33d5d388-5fae-4baa-8e57-4dc3fef74a1a/vadesinde-odenmeyen-kredi-icin-sirket-butcesinden-faiz-odenmesi http://kamubis.com/decisions/SayistayFinding/c274455c-0229-4945-aea8-e6e0e7853667/yapim-isi-karsiliginda-buyuksehir-belediyesince-sirkete-odenen-hakedislerden-sozlesme-geregi-yapilan-kesintilerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/a6a0e361-5adc-4ea7-b27e-0e5f762252c1/varlik-hesaplarinin-bir-kisminin-acilis-kaydinin-eksi-bakiye-vermesi http://kamubis.com/decisions/SayistayFinding/b852daab-3f04-4edd-a3e4-883148d0b020/satis-iskontolari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/97484d37-879d-4bec-88fe-8c57f42a5734/stratejik-planda-yer-alan-hedef-ve-gostergelerinin-ilgililik-olculebilirlik-ve-iyi-tanimlanma-kriterlerine-gore-incelenmesi-ile-ilgili-hatalarin-performans-programinda-da-tekrarlanmasi http://kamubis.com/decisions/SayistayFinding/d95a2931-f3d8-4a27-83a5-b2a43a6812be/performans-gostergelerinin-onemli-bir-kisminin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/f913517a-f10b-4f69-afa5-0ebd1117d696/bazi-hedeflerin-amaca-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/f29477ee-f685-4a07-9f16-5ae97792952d/stratejik-planda-amaclarin-acik-ve-net-bir-sekilde-ifade-edilmemesi http://kamubis.com/decisions/SayistayFinding/90ad7559-b815-4bfc-a540-789a276ed552/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/6e246694-4dc2-4fb8-a500-7232e8419429/stratejik-planin-durum-analizi-bolumunde-kurumun-tarihi-gelisimi-yerine-ilin-cografi-yapisi-ve-tarihi-gelisimine-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/421d6066-fcba-4e43-ac50-fb25d0e1c2da/verilen-cekler-ve-gonderme-emirleri-hesabi-bakiyesinin-bankalar-hesabi-bakiyesinden-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/5ba3e3fe-340d-4551-9aa1-60c25cb04733/kira-gelirlerinin-tahakkuk-servisi-kayitlari-ile-muhasebe-gelir-kesin-hesap-cetveli-kayitlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/58bde721-fbb7-4f0c-bb04-3cfe4fe5513d/ecrimisil-gelirlerinin-tahakkuk-servisi-kayitlari-ile-muhasebe-gelir-kesin-hesap-cetveli-kayitlarinda-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/e07f1534-5c8c-409c-953b-a2db33e5505d/su-tesisleri-ve-kanalizasyon-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/09e286c1-dd03-4ca2-9732-7e8c408f93f7/kesinlesen-sayistay-ilamlarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/203304bf-909a-48d7-9d27-b827159432f4/suresi-biten-tasinmaz-kira-sozlesmelerin-surelerinin-encumen-karari-ile-uzatilmasi http://kamubis.com/decisions/SayistayFinding/08923510-bfd5-4ced-90ce-153c87206200/cevre-ve-esenlik-hizmetlerine-iliskin-gelirlere-ait-tahsilat-bulunmamasi-ve-tasinir-kira-gelirleri-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/3fa17a8e-98a5-4c02-aceb-7cad0ae31875/belediyeye-ait-tasinmazlarin-ihale-yapilmaksizin-mevzuatta-bir-karsiligi-olmayan-isgaliye-sozlesmesi-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/efb1f398-3247-4a85-bde1-bc7cd5e815c9/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/daff0b9c-dbab-4b77-ba04-3424b1783d93/kredi-kartlari-ile-yapilan-tahsilatlarin-yasal-suresi-icerisinde-kurum-hesaplarina-gecmemesi http://kamubis.com/decisions/SayistayFinding/f1b4c84b-3433-4a0a-a71a-cac62881ae36/buyuksehir-belediyesince-kas-belediyesine-gonderilmeyen-muze-giris-ucreti-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7320e53b-f12b-40d6-b068-59e501097755/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-yerlerinin-isletilmesine-iliskin-gelirin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/abbaeb20-5f7a-4ee6-beb6-36fc75d281d3/belediyece-kiraya-verilen-reklam-alanlarina-iliskin-ilan-ve-reklam-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/6e7cc0bd-2312-44c7-8f16-d5b3f7cd1d83/yapi-ruhsati-olmayan-binalardan-bina-vergisi-yerine-arazi-vergisi-alinmasi http://kamubis.com/decisions/SayistayFinding/88f4eb67-2cb7-47e4-b6be-3c108f968071/emlak-vergisine-tabi-binalarin-insaat-siniflarinin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/490495b2-032f-4e00-874c-e261ba317676/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a6a3de42-c5de-44b0-bd47-79ac2b448ed8/kent-mobilyalari-yapilmasi-ve-isletilmesine-iliskin-mevzuata-aykiri-hususlar http://kamubis.com/decisions/SayistayFinding/4a62200c-11bb-4db9-bd6f-02a23cce52af/banka-hesaplarindan-yapilan-odemelerde-verilen-cek-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4e5535f1-bcf9-4da2-a29c-112f57ea1131/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/833bc968-2f79-4798-89c6-ecb857732d13/tahakkuk-eden-vadeli-mevduat-faizinin-eksik-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/1a726263-6e94-4282-81e0-ce3bb92c2c02/banka-hesabinin-alacak-toplami-ile-verilen-cekler-ve-gonderme-emirleri-hesabinin-borc-toplami-arasinda-denklik-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6bbab07e-f47d-4599-9fdc-0de4c27f046d/butce-ici-isletmeye-ait-tasinirlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ccd0665d-dfbc-4c04-b28e-a7139401617d/belediyeye-ait-tasinmazlarin-emlak-vergi-degeri-uzerinden-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/84ba8985-010f-41ce-8e39-c60e93354923/tahsisli-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a5af0c62-e0e8-4dcf-8b78-d71b6e6b4a22/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/484f47ef-b0c7-43a2-8eba-1ecb44a520c7/belediye-tarafindan-kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/43d9410f-7349-4975-99df-fd69eef93fb1/tutarlilik-kriterinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/f53295da-da9a-41da-b8e1-baffbadc6478/gecerlilikikna-edicilik-kriterinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/674caa40-6be1-47de-91d4-111651982bf6/faaliyet-raporunda-performans-programinda-yer-alan-performans-hedef-ve-gostergelerinin-gerceklesme-durumu-ile-meydana-gelen-sapmalarin-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/6016535c-c709-49c2-8ee8-7acf16f8bad0/faaliyet-raporunda-mali-denetim-sonuclari-hakkinda-ozet-bilgilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d58d16af-c061-40d8-836f-a3e6e992285e/dogrudan-temin-suretiyle-alinan-hizmet-alimi-odemeleri-icerisinde-hakedis-raporlarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/589f4f4f-95c5-4952-93b7-c15b5ebdaf55/buyuksehir-belediyesinin-hukum-ve-tasarrufu-altindaki-alanlardaki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/d5412803-6009-4b80-ade9-ace5f0ef28a7/belediyenin-islettigi-kreslerin-gelir-ve-giderlerinde-mevzuata-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/0b063eef-1720-4a7b-a0c3-38cef3b2b630/sirket-kayitlarinda-yer-alan-maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/88b41494-381c-4533-94e4-e670371e2dc8/faaliyet-raporunda-butce-hedef-ve-gerceklesmelerinde-meydana-gelen-sapmalarin-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d2f29a3d-2d9e-4fae-b5f5-072ea0d56344/idare-faaliyet-raporunun-sunum-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/63a2477d-3cee-4308-8ad7-fbf12b601a40/mevzuata-aykiri-olarak-tasinmaz-tahsisinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/d838d0b8-4135-4531-9f74-a099c9401cd4/yevmiye-defterinde-yururlukteki-mevzuata-aykiri-olarak-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/49434f91-b347-4b0c-9d40-aee2d0b103d7/organizasyon-hizmet-alimlarinda-isin-mahiyetine-iliskin-net-aciklamalara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/e428c554-38a4-45fd-a239-3325d5647de3/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahakkukun-tahsilata-donusme-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/aab6ed82-038c-468d-a407-a4695520a994/organizasyon-kapsamindaki-ihtiyaclarin-kisimlara-bolunerek-dogrudan-temin-limitinin-altina-cekilmesi http://kamubis.com/decisions/SayistayFinding/7e5990f8-45cc-4f43-9a0e-68461a961383/yagmur-sularinin-uzaklastirilmasi-icin-yapilan-harcamalarin-buyuksehir-belediyesinden-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bbdcef35-7284-4837-87c3-30df3e898cad/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e9d91c17-08fc-4f00-a249-b1efc914257b/yabanci-menseili-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/392485d0-fbb0-4f6f-a408-7a4b61010d07/kurum-dugun-salonlari-ve-spor-tesislerinde-kurum-personeline-indirimli-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/38db489d-beb0-42b6-83a3-c1ad8f18555b/kamu-kurumlari-tarafindan-kamulastirilan-tasinmazlar-ile-devir-ve-ferag-edilen-tasinmazlara-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/62e2bee3-69b6-4692-84d4-9dbb17fd5eb5/idarenin-temmuz-ayi-icinde-kamuoyuna-aciklamasi-gereken-2018-yilina-ait-mali-durum-ve-beklentiler-raporunu-hazirlamamasi http://kamubis.com/decisions/SayistayFinding/26782279-292c-44ca-8b79-d99825fb475d/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-kamu-ihale-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3fd5c23c-6755-4af5-9154-b1999d3a022f/belediyeye-ait-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/61dfc750-1498-4015-85ca-ca667d40f768/asansor-muayene-kurulusundan-periyodik-kontrol-ucreti-payinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5c34ea92-125e-4b6d-b5d3-106d07acfad7/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fcb65572-124e-4859-a0a4-34f72e0a3d97/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b6da2247-9047-4a24-a6d5-beec5b23ef1f/birikmis-amortismanlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/05da5b6d-78ba-4b0a-aa9b-1a31a83f9c8a/tasinmaz-kayitlarinin-ve-degerleme-islemlerinin-mevzuata-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/97cef4ba-3e49-4fc3-abc4-718cac498cd4/faaliyet-raporunda-yer-alan-gostergelerden-bazilarinin-gecerlilikikna-edicilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/1428c4f4-c7d8-40c3-9510-3b015601147d/faaliyet-raporunun-bazi-bolumlerinin-sunum-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/bedb51f3-66fe-40f0-9a02-52fd15c8475e/stratejik-plan-ve-performans-programiyla-kurulan-butce-baginin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/00cd0704-bddf-4c62-a8ef-7d5ec4fb1b48/stratejik-plan-ve-performans-programinda-yer-alan-hedef-ve-gosterge-sayisinin-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/0131056b-8d63-4b63-b6ef-701827a3b8f8/performans-programinin-yillik-dilimler-itibariyle-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/7f52ee26-9c1e-4e32-baa6-0495caa20712/performans-programinin-idare-duzeyinde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/b394f762-23e2-4386-994c-4a96156f4d2b/performans-programinda-yer-alan-hedeflerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/ea268ed7-0d79-4efc-a6ce-55a518a337f6/performans-programinda-yer-alan-hedef-gosterge-ve-faaliyetlerin-ilgililik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/85fd30e2-7e0c-4d58-816f-5e165617996d/performans-programinda-yer-alan-gostergelerin-iyi-tanimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/43352619-2800-46cb-b0e7-1e22d6cc56cc/performans-olcum-sisteminin-saglikli-ve-guvenilir-bicimde-calismasina-yonelik-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/3648d468-71ec-4718-b13d-30a19c607426/borclanma-ile-finanse-edilen-yatirim-projelerinin-stratejik-plan-performans-programi-ve-faaliyet-raporuyla-baginin-kurulamamasi http://kamubis.com/decisions/SayistayFinding/a81e6073-420e-4a59-b6e7-82251d9c1888/stratejik-planda-gostergelerin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/508611c3-9130-438f-a670-a2cf833ec598/asgari-ucret-destek-tutarlarinin-hazineye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/3b3d549e-d3dc-4720-9952-5942287879b0/avukatlik-vekalet-ucretlerinin-dagitiminin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/d701d9c9-f111-42c2-b21e-ab9fa9c4b8bd/stratejik-planda-durum-analizi-degerlendirmesinin-rehbere-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/74ccae3b-be67-4e66-a4e8-adf991b09b2d/stratejik-planda-cevre-analizine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/7ca62201-9e82-4fd9-ad26-7ad3e4639e09/yevmiye-numaralarinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-olarak-verilmemesi http://kamubis.com/decisions/SayistayFinding/6f208a08-511e-4f20-bfa1-f031e0011db3/yapim-islerine-ait-is-programlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1532ea8d-945c-42c1-9f84-13728eb7279e/teknik-personel-taahhudunun-zamaninda-sunulmamasi-ve-cezai-sartlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/db468f46-4953-49a5-bc17-035de47db7eb/tasinmazlarin-dusuk-bedellerle-belediye-sirketlerine-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/f1ec1da6-92ca-42b5-8c77-2a360e195911/tasinmaz-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/1cdfe2a3-753f-4136-b130-3d4a13b30337/sure-uzatimi-verilen-yapim-islerinde-all-risk-sigorta-suresinin-uzatilmamasi http://kamubis.com/decisions/SayistayFinding/d247ae0f-9fec-4fe8-ab51-7fc6c39cdc55/su-ustu-sporlari-parkur-noktalarinin-ihale-edilmesinde-mevzuata-aykiri-hareket-edilmesi http://kamubis.com/decisions/SayistayFinding/a8a5f8b3-c23e-4dab-b64c-ce55a49dd465/piyasa-fiyat-arastirmasi-yapilmadan-ozel-hakka-sahip-olmayan-kisiden-dogrudan-temin-suretiyle-hizmet-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/93b024a6-cec1-4850-8754-3afbc13a73d4/parasal-sinirin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/a88f9b00-3d3b-40c3-9811-f42bea1d7234/mevzuatta-belirlenmeyen-unvanlarda-sozlesmeli-personel-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/7660a759-72e6-4384-9719-404cbc5dfa72/kurum-personeline-kanunda-yer-alan-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/14370f38-097d-4329-a931-f07a5991dba4/kurum-performans-kriterlerinin-belirlenmemesine-ragmen-personele-ikramiye-odenmesi http://kamubis.com/decisions/SayistayFinding/64d93bb9-960e-4071-8591-1bd254f47601/konyaalti-sahil-projesi-kapsaminda-yer-alan-ticari-unite-ve-tesislerin-isletilmesi-isi-ihalesinde-rekabeti-engelleyici-unsur-bulunmasi http://kamubis.com/decisions/SayistayFinding/45c073dd-03c5-451e-aa79-681c6b398033/konyaalti-sahil-projesi-kapsaminda-yer-alan-ticari-unite-ve-tesislerin-isletilmesi-isi-ihale-surecinde-meydana-gelen-hukuka-aykiriliklar http://kamubis.com/decisions/SayistayFinding/d2aadda5-d3fd-4616-9a96-76bf3000a45e/iscilerin-yillik-izinlerinin-kanunun-ongordugu-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/349cd878-65f5-4db5-a560-6a91253765b6/ihale-yapilmadan-gsm-hizmet-alim-isi-yapilmasi http://kamubis.com/decisions/SayistayFinding/6e22231a-06d1-4e0d-9149-cbdf9063cff8/hazineye-ait-tasinmazlarin-satis-bedellerinin-tahsil-edilen-kismindan-gonderilen-10-payin-775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabina-aktarilmamasi-ve-bu-payin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/92131630-2403-4633-a8d7-7643a0fc6f32/hafriyat-dokum-sahasi-ve-kati-atik-duzenli-depolama-tesisi-olarak-kullanmak-uzere-orman-genel-mudurlugunce-antalya-buyuksehir-belediyesine-izin-verilen-alanlarin-ihalesiz-olarak-antalyaspor-kulubu-dernegine-verilmesi-ve-protokolle-belirlenen-ucretlerin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f77bb424-2808-4b2d-829c-a4e9b6850518/goturu-bedel-uzerinden-yapilan-hizmet-alim-ihalelerinde-yaklasik-maliyet-hesabinda-yuklenici-karinin-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/bdc980a5-0700-4535-91ab-2f2e6c702826/dogrudan-temin-yoluyla-alinan-hizmet-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fbd20415-effc-494a-866b-e6e80f2eec1f/belediye-tarafindan-altyapi-yatirim-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/64eb13fb-82b7-4e4d-8ffb-a0c49b69aded/belediye-mulkiyetindeki-bazi-tasinmazlarin-2886-sayili-devlet-ihale-kanununun-51g-maddesine-gore-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/279e9e2f-cb18-4275-8908-a890362ecc9a/avukatlik-vekalet-ucretlerinin-dagitiminda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b979b1d0-97b9-4c8b-a572-bae72238ca41/2464-sayili-belediye-gelirleri-kanununa-aykiri-olarak-ucret-belirlenmesi http://kamubis.com/decisions/SayistayFinding/10dda3bc-d357-4cc6-912e-ddeafd5477e4/237-sayili-tasit-kanununa-aykiri-olarak-meclis-karari-olmadan-tasit-edinilmesi http://kamubis.com/decisions/SayistayFinding/6451b19c-66e6-436b-b02f-3868d121ebf2/ilan-ve-reklam-vergisi-alacaklari-icin-takip-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/689b20af-ad4a-492f-928b-e2e223a0cc4d/sporcu-personel-hizmet-alim-isi-ihalesinde-puanlama-ve-kura-yonteminin-nasil-yapildiginin-tutanak-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1e716201-a6e5-4f7e-8d39-ee3e9509ac7d/4734-sayili-kamu-ihale-kanunu-hukumlerine-gore-acik-ihale-usuluyle-ihale-edilmesi-gereken-islerin-pazarlik-usuluyle-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/bdb223e4-074d-4084-ae7a-011b213515db/idare-tasinir-mal-yonetimi-hesabi-icmal-cetveli-ile-bilanco-arasinda-fark-olmasi http://kamubis.com/decisions/SayistayFinding/4d1ceff7-5759-4c31-a073-7c75f18ba783/muze-giris-ucretleri-paylarinin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/47d510ef-02c2-4369-8004-32f08b3774e6/emanetler-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/14d359eb-c8a7-4454-aba3-06cef4083449/verilen-cek-ve-odeme-emirleri-hesabi-ile-banka-hesabinin-mevzuata-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b448ce5d-89c7-4fbb-98fb-8d339dcdf004/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0ffdb9a1-144f-4680-8ae0-b214593e8e76/vadeli-mevduat-faiz-gelirlerinin-net-tutarlar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ddf772fa-8e91-443a-ba51-0fa6ef8b7e14/takibe-alinan-faaliyet-alacaklarinin-mevzuata-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/eaa70371-1c42-4335-99e7-d060a35b00f9/birikmis-amortisman-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2475231b-bd11-46fe-8d69-3f1599029a82/kurumca-verilen-borclardan-alacaklar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7ab526a9-62a2-47e4-9a80-23b09727a888/butce-disi-avans-ve-krediler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7dc5392a-f7f3-4114-aa31-9dba3f3e0f46/stratejik-planda-yer-alan-hedefler-ve-gostergelerin-iyi-tanimlamamasi http://kamubis.com/decisions/SayistayFinding/96c25903-7286-4be3-a618-ace7335013db/stratejik-planda-amacla-ilgili-olmayan-hedef-ve-gostergeye-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/c3ee1b4f-1f57-4817-b77c-1bc8b806dda8/stratejik-planda-yer-alan-hedeflerin-stratejik-amac-ile-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/33299621-0195-4602-82f4-e5c14f18bc97/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-geliri-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7d9d4b23-24c6-4fd0-bdb0-266807b12f87/mevzuata-aykiri-olarak-bir-sirket-ve-spor-kulubune-tasinmaz-tahsisinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/146b7156-fd49-4fba-b39c-c2825ea7a12f/mevzuata-aykiri-olarak-bir-dernege-tasinmaz-tahsisinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e29873a3-1471-4782-86be-400692e4f5a2/hizmet-alimi-suretiyle-tasit-edinilmesine-iliskin-esas-ve-usullere-aykiri-olarak-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/f3f3d46b-2527-432a-933e-6bf7a00a63e2/daimi-iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ebfdab1a-5dc3-4b8a-b4a8-e0d052551767/2464-sayili-kanuna-gore-yeniden-guncelleme-orani-kadar-arttirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/313d8495-a981-4a95-b889-e7657d4d4373/idare-faaliyet-raporunda-butce-hedef-ve-gerceklesmeleri-arasinda-meydana-gelen-sapmalarin-nedenlerine-varlik-ve-yukumlulukler-ile-yardim-yapilan-birlik-kurum-ve-kuruluslarin-faaliyetlerine-iliskin-bilgilere-ve-ic-mali-denetim-sonuclarina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/2e11acac-25b1-491f-9dbe-e047414ad7e3/gunubirlik-kiralanan-evlerin-abone-tipinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/4bdd4cba-6636-4e16-a929-42f563420691/performans-programinda-uygun-olmayan-performans-hedefinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/ec7d59a4-46a5-43d0-8655-ac69699a10c6/performans-programinda-iyi-tanimlanmayan-gostergelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/0b685bfa-4ad7-4a94-9023-9ba9b2f1dabb/performans-programinda-girdi-faaliyet-odakli-performans-hedefinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/683820c6-b65c-458b-8a69-9b2cf7a2f56f/kurum-tarafindan-kiraya-verilen-tasinmazlarin-kiraya-verilen-duran-varliklar-hesabi-ve-diger-nazim-hesaplar-karsiligi-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ccc73227-94d3-4eb1-9fb6-2d7538c56653/kurum-tarafindan-kiraya-verilen-tasinmazlardan-elde-edilen-kira-gelirlerinin-maddi-duran-varliklarin-kira-ve-irtifak-hakki-gelirleri-hesabi-ile-diger-nazim-hesaplar-karsiligi-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/48ea8670-0374-48f5-84f2-4f7af2b2f365/indirimli-bina-vergisi-uygulanan-kisilerin-mevzuatta-aranan-sartlari-tasiyip-tasimadiginin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/330f885f-8419-498c-96e0-fc6cffb8d6c9/tasinmaz-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/7d97c24a-05f7-4a47-80d3-1d25a6e9a0b3/surekli-iscilere-yapilan-kidem-ve-ihbar-tazminati-odemelerinde-butce-giderleri-hesabinin-eksik-kullanilmasi http://kamubis.com/decisions/SayistayFinding/dd9bb37e-c401-49f2-bfd8-ead203ec3cf4/sosyal-guvenlik-kurumuna-odenecek-ek-karsilik-primlerinin-hatali-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/3a6a051f-80f0-4619-b031-79060b7c048d/mevduat-faiz-gelirleri-icin-gelir-tahakkuklari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ccb0f659-6e4d-4a02-b4b9-7ade45d7f362/butce-disi-avans-ve-krediler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0b8a9f7e-0c90-48c3-8864-a2e6ebefa2b2/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2b3da0f2-8664-4e8c-8fde-d2a9b0573925/verilen-depozito-ve-teminatlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/706597a1-cfd5-4043-81ec-1404814169f7/tesis-makine-ve-cihazlar-hesabinda-izlenmesi-gereken-tasinirlarin-hatali-hesaplarda-izlenmesi http://kamubis.com/decisions/SayistayFinding/abc8599b-fd67-4e2e-81d7-cc180464bda4/personel-calistirmasina-dayali-hizmet-alimlari-kapsaminda-istihdam-edilen-isciler-icin-donemsellik-ilkesine-aykiri-bir-sekilde-karsilik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/30cccde2-59c2-4b76-b788-8d91902cc74a/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cfd71045-c520-40ee-9d54-1b475f3678e2/arazi-ve-arsalar-hesabindaki-kayitli-tutarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cb958f6a-c939-44d1-a06c-9e15a8dd5cc2/verilen-hizmet-karsiligi-elde-edilen-gelirlerde-katma-deger-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/cd520c26-e78f-4b02-843a-28bc00567ffb/kuruma-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/6942b49f-cabf-4780-8764-4a2db42c9601/sayistay-ilamlarinin-infazi-hususunda-yapilan-hatalar-sonucunda-kisilerden-alacaklar-ve-gelirler-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3287ba8e-651a-4fc5-95a3-7067f38dae93/bazi-ilk-madde-ve-malzeme-alimlarinin-ilk-madde-ve-malzeme-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/42949322-af46-4c3b-94ea-f36f68a6fb85/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/bee6aee1-a06e-47fb-adaf-3818332fdb47/belediyeye-tahsis-edilen-tasinmazin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/76bde291-4ca1-46b1-bb93-4aee3cd90c6b/performans-olcumlerinin-saglikli-ve-guvenilir-bicimde-yapilmasini-saglayacak-veri-kayit-sistemlerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/2e29aad0-6e68-4e4e-a4a4-ed5c72eca9d0/idare-faaliyet-raporunda-stratejik-plan-ve-performans-programi-uyarinca-yurutulen-faaliyet-ve-projelerin-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/efedfeac-871d-40f1-9fe2-1f99bc5f2e12/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c100438a-c241-4310-ab8f-42dbfdde5adf/eglence-vergisine-tabi-bazi-mukellefler-icin-vergi-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d182d88a-812a-4533-ab2a-207c7fbd7f79/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/da951780-5356-43a8-b3fc-cf4b79026701/idarece-satin-alinan-kitaplar-icin-tasinir-islem-fisi-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/28aca77e-3e9c-4d10-a2d9-958243acbc39/ecrimisil-uygulamasinin-surekli-hale-gelmesi http://kamubis.com/decisions/SayistayFinding/7048e305-4e0a-4804-b1ed-3c408318f0c2/ecrimisil-bedellerinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/a6e61a3b-4562-4fdb-9f76-f343ba01ed33/bazi-mal-alimi-ihalelerinde-muayene-ve-kabul-komisyonu-tutanaklarinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/c936d2ca-8872-492f-a998-bc72e9babf7a/bakim-onarim-tadilat-yapim-isinde-birim-fiyat-poz-tariflerinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ba771368-9bf2-4b52-915a-35204225e701/kuruma-ait-kira-alacaklarinin-mevzuata-aykiri-olarak-yapilandirilmasi http://kamubis.com/decisions/SayistayFinding/b94d7184-c0f1-4652-b4da-2aa7ecf78ebc/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a30ec15c-bae2-4b48-bb67-37145dc200d8/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-ait-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e9013810-48f2-42e8-b58e-cad74a268031/kiralanan-tasinmaz-icin-yapilan-deger-artirici-harcamalarin-ozel-maliyetler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/3122d97c-899d-4e49-bfa9-03cd39e5bc0a/performans-bilgisinin-saglikli-bir-sekilde-uretilmesini-saglayacak-bir-sistemin-kurulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/21e9ce7b-c7e8-4599-8a65-44fa7f9cb037/faaliyet-raporunda-yer-alan-gostergelerden-bazilarinin-gecerlilikikna-edicilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/842a8899-f670-4f56-a121-62ff2d36344c/performans-programinda-yer-alan-hedef-ve-gostergelerden-bazilarinin-olculebilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/9096db79-b9b1-4771-8832-d34f2e45700c/performans-programinda-yer-alan-hedef-ve-gostergelerden-bazilarinin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/652fa8cb-d43d-4015-b493-5217005bba19/performans-hedeflerinin-bir-kisminda-kaynak-ihtiyacinin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/5aba2d4c-dc46-4035-83a1-b7126c9ca077/performans-hedeflerinden-bazilarinin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/ee2344a9-2daa-4557-b831-10be8ffc39ad/belediyeye-ait-tasinmazin-mevzuata-aykiri-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/65b0d739-a085-48d9-91cf-c7e14a81b79b/muze-giris-ucretleri-belediye-payinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2021737a-0c13-42fd-b426-745f4e6c14f9/maden-payinin-tahakkuk-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/36951a61-957b-4d42-b617-5ecce9817f11/gecekondu-fonu-hesabina-aktarilmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/78eac1f1-0506-45f5-820b-e7506c783e78/5393-sayili-belediye-kanunu-uyarinca-elektrik-tuketim-vergisinden-muaf-kurum-abonelikleri-icin-vergi-odenmesi http://kamubis.com/decisions/SayistayFinding/a37f1efb-dbad-430e-aeab-b30d66980a09/yeralti-ve-yerustu-duzenleri-hesabi-ile-binalar-hesabinda-kayitli-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/47c3fda8-ed8b-425d-aba9-842bb71cf396/performans-programina-gore-bazi-performans-hedef-ve-gostergelerinin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/57a0cb76-aabd-4612-aa9f-f18b56e09cca/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7f84c117-646d-42a9-a62b-5218b0a0fb05/kullanilan-kredilere-iliskin-banka-kayitlari-ile-kesin-mizanin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/022f7dfe-0282-4fcc-b69e-0832c1e679c1/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/63d657a7-0bc9-4208-bda3-d91abf171db0/duran-varliklarin-kayitli-degerleri-ile-mali-tablolar-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/c3268c72-7b00-4678-bca3-4f61b5f809b5/performans-programinda-yer-almadigi-halde-faaliyet-raporunda-gerceklestirilen-hedeffaaliyetlerin-olmasi http://kamubis.com/decisions/SayistayFinding/ffa14c3d-0b74-4cca-a44a-ca1a765a33c4/performans-programinda-gerceklestirilmesi-planlanan-bazi-performans-hedefleri-icin-belirlenen-performans-gostergelerine-iliskin-faaliyet-raporunda-bilgiye-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/0468a299-408d-4270-984c-99b356277e77/performans-hedef-ve-gostergelerinde-meydana-gelen-sapmalarin-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/09cba91b-5d99-4a3c-be79-61d62b37b822/stratejik-planda-yer-alan-bazi-performans-gostergeleri-ile-performans-programinda-belirlenen-performans-gostergelerinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/dbc4d557-f4c3-446a-8d66-c004c5d53d8f/performans-programinda-yer-alan-bazi-hedeflerin-ilgili-oldugu-stratejik-amac-ve-hedefi-gerceklestirebilmek-icin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/cbd6200e-b717-40d4-8390-45576d37776b/stratejik-planda-kurulusun-amac-ve-hedeflerine-yonelik-gerceklestirilecek-faaliyet-ve-projeler-icin-ongorulen-maliyetlerin-karsilanacagi-kaynaklari-gosteren-kaynak-tablosu-bulunmamasi http://kamubis.com/decisions/SayistayFinding/241f88c3-015c-4d90-8451-6b3727667068/stratejik-planda-bir-onceki-donem-stratejik-planina-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/4187ceef-c305-41dd-902e-7c10c44c47ca/kurulus-ici-analiz-ve-cevre-analizinin-gzft-analizi-saglikli-yapilamamasi http://kamubis.com/decisions/SayistayFinding/e9e77b5a-b5c7-40f5-8dbb-894840e0ce52/ozel-kalem-mudurlugune-yapilan-atamalara-iliskin-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/58e38da8-0af0-44b0-8b75-523fe548a9c8/idarenin-uhdesindeki-bazi-bagimsiz-bolumlerin-sivil-toplum-kuruluslarina-ihale-yapilmaksizin-kiralanmasi http://kamubis.com/decisions/SayistayFinding/3e8ad354-7286-42b2-a9e4-3a6f9aff82c4/belediye-sinirlari-icinde-bulunan-kisi-ve-kuruluslara-cesitli-amaclarla-arac-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/71236f30-5e6a-4da8-b4e3-f21b1d4fa979/sosyal-denge-tazminati-sozlesmesine-sozlesme-konusu-olmayan-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/52658e0a-5826-4f17-ad8e-4ecfa347583d/sozlesmeli-personele-yapilan-sosyal-denge-tazminati-odemelerinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/cbe2a370-21dc-424a-9919-51f3f85bbb2d/buyuksehir-belediyesi-meclis-karari-ile-yenimahalle-belediyesinin-sorumluluguna-gecen-bazi-yerlere-ait-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/294d0dc3-6e4b-4895-86e0-f9cd69d4fc28/tapuda-mesken-olarak-gozuktugu-halde-fiilen-isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a215eb7e-1475-4dd3-8e7d-17f10fb42f01/spor-kuluplerine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/bb1d3ea2-aa9b-4cca-977a-6c8ebccab8d7/idarenin-yonetiminde-bulunan-tiyatro-salonlarinin-genel-olarak-ucretsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/acea9645-7bb6-408d-8bba-cd906368d715/park-alani-uzerinde-imar-mevzuatina-aykiri-olarak-ticari-yapilasmaya-izin-verilmesi-ve-buranin-kiralama-yoluyla-isletmeye-acilmasi http://kamubis.com/decisions/SayistayFinding/1cbe474c-f34e-4b67-85b4-c4230b6e8b67/idarenin-tasarrufunda-bulunan-bazi-yerlerin-ihale-olmaksizin-isgalci-konumunda-bulunan-kisilere-ecrimisil-karsiliginda-kiralanmasi http://kamubis.com/decisions/SayistayFinding/3c7b4594-72ab-45b0-8e97-e258ffe92847/bazi-tasinmaz-kiralamalarinin-2886-sayili-devlet-ihale-kanununun-51g-maddesine-gore-pazarlik-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/1a805cbb-bcbd-4b8a-9a0a-4faacb326da5/idarenin-dernek-tadilati-isini-ustlenmesi http://kamubis.com/decisions/SayistayFinding/c9884e9e-4938-4009-96c9-6e37e160f5b1/idarenin-envanterinde-yer-alan-bazi-tasitlarin-spor-kulubune-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/3c638f6a-1de7-45fb-8a78-73778def70a7/park-donati-elemanlari-alim-isine-yonelik-sozlesmede-belirtilen-teslim-suresine-riayet-edilmemesi-teslim-edilmeyen-donati-elemanlarinin-olmasina-ragmen-kabul-islemlerinin-yapilmasi-ve-meclis-karar-olmaksizin-kamu-kurum-ve-kuruluslariyla-site-yonetimlerine-donati-elemani-verilmesi http://kamubis.com/decisions/SayistayFinding/52897d36-9c42-483d-8a1f-2e3abd862687/kamu-ihale-kanununun-21nci-maddesinin-b-bendi-kapsaminda-yapilan-ihalelerde-ongorulen-sartlarin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/4f371e55-e099-426f-bf07-60e73e1e5f5a/bazi-hizmet-alimlarinda-gercek-veya-tuzel-tek-kisinin-ihtiyac-ile-ilgili-ozel-bir-hakka-sahip-olmasi-hususunun-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/36d0360d-3942-432d-8385-0a406b024905/kati-atik-yonetim-ve-operasyonu-ihalesine-yonelik-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/4bd5e25e-ce32-40eb-a6b7-94f03cc7c1e8/stratejik-plana-iliskin-eylem-planinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/32d5648f-5a22-45b8-9dbc-9a29ffa60445/belediye-gelirlerinden-isgal-harclarinin-tahakkuk-kayitlari-yapilmadan-tahsil-edildiginde-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e64edeaf-fc9a-4312-91dd-0ad20f7a1ba3/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c7575a96-f542-4dad-ba8d-8ad864877fa9/fiilen-envanterden-cikan-park-donati-elemanlarinin-ilgili-maddi-duran-varlik-hesabinda-izlenmeye-devam-etmesi http://kamubis.com/decisions/SayistayFinding/24b4883f-ae0e-40e7-910e-0def47fd6bbd/gecici-kabulu-yapilan-bazi-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-cikarilarak-ilgili-maddi-duran-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/c8f05b25-b756-4178-b4fc-4d0b14eafd1a/idarenin-yapi-ve-ikamet-icin-yasaklanmis-bolgelerdeki-tasinmazlari-ile-diger-tasinmazlarinda-mevzuata-aykiri-isgallerin-ve-yapilarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b33f6ca4-a9f2-43c4-8fc8-1d18b4ea3aeb/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d2f3e17d-0d95-4d93-87aa-c14af4f2f473/toplam-borc-stokunun-yasal-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/75835be6-2c5a-45ae-9f72-d9ea07938d02/butce-gelir-kalemlerinden-bazilarinin-tahsilattahakkuk-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/1f188cf6-8400-4d8e-ac7d-fed4c0e9c410/kurum-gelirleri-tahsilat-ve-takibat-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/f3a97fcf-55a6-43a8-ba36-2e422eda674c/su-kayiplari-teknik-usuller-tebliginde-ongorulen-bazi-uygulamalarda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/a6ca2b73-2dc9-460f-81a6-151f8bcdb753/su-ve-atik-su-tarife-tespit-ve-hesabinin-maliyetlere-dayali-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b052139e-eabb-4e1e-a043-27261214aab1/sozlesmeye-baglanan-ihalelerde-taahhut-kartlarinin-tutulmamasi-ve-taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/703c590b-39f3-499d-a734-5cba432450f7/tasinmaz-kira-gelirlerinin-tahsil-edilme-oraninin-dusuk-seviyede-kalmasi-ve-kira-bedellerini-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi http://kamubis.com/decisions/SayistayFinding/e65e82de-175e-4824-8146-3ed29dad8b81/veri-kayit-sisteminin-olmamasi http://kamubis.com/decisions/SayistayFinding/1706adab-d207-49bc-9e37-bbed225a96dc/faaliyet-raporunda-oneri-ve-tedbirler-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/2dde64b4-4d07-4770-88b3-f53aa99a7256/bazi-gosterge-sapma-nedenlerinin-ikna-edicilik-gecerlilik-kriterlerine-uymamasi http://kamubis.com/decisions/SayistayFinding/0e1104e7-862e-417d-98ef-76dda78f6cfe/performans-programinda-yer-alan-bazi-performans-gostergelerinin-performans-hedefi-ile-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/c96af6ed-18eb-4de8-980a-aac03224c650/performans-programinda-yer-alan-bazi-performans-gostergelerinin-iyi-tanimlanmamasi http://kamubis.com/decisions/SayistayFinding/8cf2c71a-8959-4fc7-ac1e-e9bad39064b9/performans-hedeflerinden-bir-kisminin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/303ea6bd-e9ca-401d-b262-287f578d78ac/belediye-tarafindan-kiraya-verilen-bazi-isyerlerinin-is-yeri-acma-ve-calisma-ruhsatinin-ve-cevre-temizlik-vergisi-mukellefiyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/64d29e81-37d5-43b0-8e9b-14ab5fb41a8b/yevmiye-numaralandirma-sisteminin-mevzuat-hukumlerine-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/42938b96-ecb0-46ce-8412-0a358a4cfb12/faiz-gelirlerinin-brut-tutar-uzerinden-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/89abeb45-0f9b-40ee-a0bf-8aa4910e8823/istihdam-edilen-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/9005a380-e194-4036-8a9d-f9b9af78409e/kalkinma-ajansina-gonderilecek-tutarlarin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e363a0c4-1bd1-4ee2-a15c-c1e9493f714e/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinin-birbirine-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/f9e3c218-3579-46cc-8910-51c4d4158ff5/belediyenin-tasimaz-kayitlari-ile-tapu-mudurlugunun-kayitlari-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/2656d5ec-bc79-452e-8614-e4b23e817c88/tasinmaz-icmal-cetvellerindeki-tutarlarin-bilancodaki-tutarlarla-uyusmamasi http://kamubis.com/decisions/SayistayFinding/344da7ed-37e3-4c11-83c7-14aa735e1026/indirilecek-katma-deger-vergisi-hesabinin-hatali-kullanimi http://kamubis.com/decisions/SayistayFinding/e3232410-bd6a-4464-82ab-956a486096f2/gecici-kabulu-yapilan-islerin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/997eb42d-92e3-43b2-ae16-9a54b1dd5af4/veri-kayit-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e4559954-df9d-4f0f-b1e4-e952cd14e4ea/kiraya-verilen-tasinmazlarin-kira-suresinin-ihaleye-cikilmadan-uzatilmasi-ve-ecrimisil-uygulamasinin-mevzuata-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5e09548d-c015-4efd-bd37-b5677610f173/kurum-internet-sitesinde-performans-programinin-yayinlanmamasi http://kamubis.com/decisions/SayistayFinding/b82c8f64-4e74-40ec-8247-b6b5c67a1e7e/stratejik-planda-tum-amac-ve-hedefleri-iceren-bes-yillik-tahmini-maliyet-ve-kaynak-tablosunun-bulunmamasi http://kamubis.com/decisions/SayistayFinding/4a8a38a3-0025-44e8-a06f-1f15f31af70b/stratejik-planda-stratejilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/de887817-fab3-4a84-bb93-b02ed3743bd4/tasinmazin-kamu-kurum-ve-kuruluslari-disinda-ve-suresiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/fd77c75d-f90a-431f-abbe-4b4c7f77cc0c/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bd2b4da6-5b94-4428-9428-f3601b297047/4734-sayili-kanunun-21-ve-22nci-maddelerindeki-parasal-limitlerin-asilmasina-ragmen-kamu-ihale-kurulundan-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/a61a6e6e-028f-499b-9ece-41722c797ce2/kamulastirma-islemlerinin-tapu-idaresi-tarafindan-belediyeye-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/2e7b7d50-bea8-4b14-9446-b9f61faf6c3f/asansor-muayene-kurulusundan-periyodik-kontrol-ucreti-payinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/3aa4f639-4097-4021-9bec-1cd18e16c8a5/amortisman-tutarlarinin-duran-varligin-kayitli-degerinden-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/bb9f00e6-c4b8-48a1-8233-f67bc7e958dd/kalkinma-ajansi-payinin-odenmemesi-ve-ajans-payinin-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/3f0dc2b4-636b-402f-8e3f-38fead7d109d/hibe-edilen-aracin-butce-geliri-ile-iliskilendirilmesi http://kamubis.com/decisions/SayistayFinding/a082988e-ff67-46c8-a546-d0a93a9e5e30/emlak-vergisinin-belirlenmesinde-ortak-alanlarin-hesaplamaya-dahil-edilmemesi-nedeni-ile-emlak-vergisinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/815a84e4-5021-4e2a-ae82-8a4462c30dd5/belediyenin-gorev-ve-sorumlulugu-dahilinde-olmayan-hizmetlere-iliskin-arac-edinmesi http://kamubis.com/decisions/SayistayFinding/17a4a261-01d2-409b-a0ee-4e80b611fa5f/tasinmaz-kayitlarinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3c2fc7c1-e2f8-4892-8ee5-18af888d4c16/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3430d80b-d434-4433-b055-187bdb500f68/2886-sayili-devlet-ihale-kanununa-gore-kiraya-verilen-tasinmazlardan-kira-suresi-dolanlarin-tekrar-ihaleye-cikilmadan-kira-suresinin-uzatilmasi-ve-ecrimisil-uygulanmasi-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/d4ab204b-9662-474c-af9c-3c5c38205f6d/performans-olcumlerinin-saglikli-ve-guvenilir-bicimde-yapilmasini-saglayacak-veri-kayit-sistemlerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/40f0fc60-795d-41d8-a59a-3b2273e5e9e4/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a8720cb4-60c3-46aa-bb19-46fdbe66c6f4/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dbe27ff1-e60c-43d2-a3ab-ef5419968ede/tahakkuk-etmis-ecrimisil-gelirlerinin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/2dff61a0-6589-40c4-b72c-af612bfb828a/taahhut-evraki-ile-sozlesme-tasarilarinin-mevzuat-geregi-zorunlu-olan-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/01071050-d40a-45cb-90db-2263ec3c146b/sosyal-amacli-icme-suyu-yardimlarinin-belirlenmis-kriterlere-gore-yapilmamasi http://kamubis.com/decisions/SayistayFinding/59386ba5-71b7-4b8d-a429-457e6a4af8ee/isyeri-acma-ve-calisma-ruhsatlandirmalarinin-saglikli-yapilmamasi-ve-buna-bagli-olarak-aktif-isyerlerinin-sayisinin-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/359b9f7d-9e26-4740-adc1-aea108241062/idareye-ait-olan-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-imtiyazininhakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/63b23f10-20a9-4b44-bab4-101e33b1d57a/idaredeki-cevre-temizlik-vergisi-mukellef-kayitlarinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cabd6206-1201-427c-9639-6473ed656c44/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-ilgili-idareye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/fe496177-adfe-4396-ae0b-de3f189ad95d/otopark-yonetmeligi-uyarinca-nakden-tahsil-edilen-bedellerin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ee9a8a31-4170-4f38-986e-f355c6e89ee2/memurlara-sosyal-denge-sozlesmesi-kapsaminda-ucretli-izin-gunu-hakki-verilmesi http://kamubis.com/decisions/SayistayFinding/578352e1-c1c3-4839-90ca-9c764811b901/mal-ve-hizmet-alimlarinda-4734-sayili-kamu-ihale-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ae910ebe-8982-4f91-b226-7127f92305ed/emanet-hesaplarinda-takip-edilen-tutarlarin-mevzuatin-ongordugu-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/91a3ef5c-76fc-4431-87d8-2755a9c29ac2/butce-tertipleri-arasinda-yapilan-odenek-aktarmalarinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/881f7c95-e843-455f-904f-0971cc7e0305/belediyenin-mulkiyetindeki-bazi-tasinmazlari-2886-sayili-devlet-ihale-kanununun-51g-maddesine-gore-kiraya-vermesi http://kamubis.com/decisions/SayistayFinding/4870429b-f197-41e0-909a-3b452b997916/belediye-meclisinin-yetkisinde-olmamasina-ragmen-cevre-temizlik-vergisine-esas-olan-bina-gruplarinda-degisiklik-yapmasi http://kamubis.com/decisions/SayistayFinding/b4ec0fc8-c43f-4800-8aba-9cda76f39665/belediye-baskan-yardimcisi-sayisinin-mevzuatta-belirtilen-sayiyi-asmasi http://kamubis.com/decisions/SayistayFinding/6c1e79a4-4413-4b53-b64f-4000abc941ad/satisi-yapilan-arsalarin-muhasebe-kayitlarindan-cikisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/5ec08a16-a9fd-499a-b0b2-00d506559bf1/kurumun-tasinmaz-kayitlarinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7235ad4a-4e16-4281-91ce-854d820741ac/idarece-pesin-odenen-kira-bedellerinin-ilgili-hesaplara-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/29cc3255-f2ec-4e2d-abf8-3f239029966e/idare-arsasinin-diger-kamu-idaresine-tahsis-edilmesine-ait-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dea6b804-eb67-459c-92dd-be394c3588ba/hesaplanan-katma-deger-vergisi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7fad702a-d465-4721-8cfa-1937bf89c6eb/2017-yili-donem-sonu-islemlerinde-kapanis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dd7ac654-52a7-42c7-876b-d17f29187cd1/dogalgaz-elektrik-ve-su-abonelikleri-icin-odenen-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/288fe96c-ac50-4c34-9de8-fc9eb9fa30bf/butce-ici-isletmeler-icin-kullanilan-odenegin-butce-ve-muhasebelestirme-islemlerinin-mevzuata-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/eaacfef5-37f8-42e9-afa9-57787577dbcf/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/8777f81a-fbea-4137-83e8-3a195539fdae/gecici-kabulu-yapilan-yatirimlarin-muhasebe-kaydinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/849bcb0b-deba-46ee-8d81-9d9fbe9865c1/performans-programinda-yer-alan-hedef-ve-gosterge-sayisinin-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/1f5447b4-c7d1-46ec-a414-4460761a2fb0/suresi-gecen-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/3ad11ce3-f83f-412a-938a-7569d5e0e764/kiraya-verilen-duran-varliklarin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/82bc881f-e8dc-4bc8-ae89-684c1c491853/banka-hesabinin-alacak-toplami-ile-verilen-cekler-ve-gonderme-emirleri-hesabinin-borc-toplaminin-birbirine-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/814b14c7-b94d-4f46-9f2d-e42bd0afd08a/idarenin-bazi-yapim-islerinde-izni-olmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/26c42e5c-3b52-44f5-a0a5-fdcb06266be6/yapi-ruhsati-veya-yapi-kullanma-izni-olmayan-binalardan-emlak-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1dcf906a-5a73-4159-b0c8-8751c8c8a3bf/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/edc951d4-c358-4b94-8a6b-694e284a8ba0/sayistay-ilamlari-ile-tazminine-hukmolunan-tutarlarin-sorumlulari-adina-kisilerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f876bd62-11fe-4c4e-9b93-533dfdfc68cb/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/aa74a4a3-ed50-40ed-b2c2-844193656887/otopark-hesabinda-toplanan-bedellerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e52660cb-585f-4fce-9caf-284707df537d/mevzuatta-yer-almayan-unvanlarda-sozlesmeli-personel-calistirilmasi http://kamubis.com/decisions/SayistayFinding/ea2d5059-fcdf-4422-a8a4-c8ccc0b15ab9/idarenin-yuklenimini-yaptigi-yapim-islerinde-yuklenicilerin-odemesi-gereken-zemin-acma-ve-hafriyat-harcinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/8607b23c-a680-455d-9182-43652d3f4223/idarenin-yasal-dokum-sahasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/4a7bfdcb-4154-42f6-9dd6-b540c08bdef3/idarenin-ihalelerden-yasakladigi-firmanin-ozel-halk-otobusu-hatlarini-isletmeye-devam-etmesi http://kamubis.com/decisions/SayistayFinding/7a54f9e1-6fb7-404b-8ef1-70cfdf3b4895/idare-tarafindan-insa-edilen-spor-tesisinin-spor-kulubune-bedelsiz-devredilmesi http://kamubis.com/decisions/SayistayFinding/d0c6932a-6564-495f-98f4-74d6031f5d30/harcamalara-katilma-paylarinin-mevzuata-aykiri-tahakkuk-ettirilmesi-sebebiyle-mahkeme-kararlariyla-yasal-faizi-ile-iade-edilmesi http://kamubis.com/decisions/SayistayFinding/a6b6744f-6791-4f4c-9880-e5617a7825c2/gorevde-yukselme-ve-unvan-yonetmeliginde-yer-alan-sartlari-tasimayan-kisilerin-gorevde-yukselmeye-tabi-mudur-kadrolarina-atanmasi http://kamubis.com/decisions/SayistayFinding/438c6bc8-9fbd-409b-b424-070efbe83134/gecekondu-fonu-hesabina-girisi-yapilan-tutarlarin-775-sayili-gecekondu-kanununda-belirtilen-konular-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/44b78ba0-b328-4450-b46e-9a9fbb5ee5a8/corum-ili-surdurulebilir-cevre-yonetimi-belediyeler-birligine-birlik-tuzugunde-belirtilen-tutardan-fazla-katilim-payi-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/457fde5a-bb06-4047-85d9-9970d00eaa7b/belediyeye-ait-kamyoncular-garajinin-kira-suresinin-bitmesine-ragmen-spor-kulubune-ucretsiz-olarak-kullandirilmasi-ve-garajda-bulunan-yerlerin-idari-sartnameye-aykiri-olarak-idareden-izin-alinmadan-spor-kulubu-tarafindan-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/0a2d4547-6747-4908-b23a-c0f828e7e443/belediyenin-surdurulemeyecek-borc-yuku-altinda-olmasi http://kamubis.com/decisions/SayistayFinding/cddfaa48-59cb-4adf-ab21-c1daf99c01a3/belediyenin-borc-stokunun-borclanma-limitini-asmasi http://kamubis.com/decisions/SayistayFinding/11261a9c-11d3-489d-a40f-6f2f015a9ded/belediye-tarafindan-kiralanan-binicilik-tesisinin-yer-tesliminin-yapilmamasi-sebebiyle-tesisin-kiralama-suresinin-uzamasi http://kamubis.com/decisions/SayistayFinding/ebf9f51f-462e-43fb-87ba-06478d403f6e/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari-sebebiyle-isyeri-acma-izni-harci-ile-cevre-temizlik-vergisinin-eksik-tahakkuk-ve-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/558ac8e6-fedf-44fd-ae39-3452b438cb19/belediye-encumen-kararina-istinaden-belediyeye-ait-kent-mobilyalarina-iliskin-ilan-ve-reklam-vergisinin-mevzuata-aykiri-sekilde-tahakkuk-ve-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/3742df11-f64b-4ed7-a04a-901b958043f7/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/678ec542-61f8-4b49-8cb0-3346c3cb37e3/vergi-dairesine-vadesinde-yatirilmayan-vergilerin-vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumlulukler-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/2d803645-63f3-4081-9be6-25cb0f2bb204/uzun-vadeli-alacaklar-hesabinin-yil-sonunda-kapatilmasi-ve-takipli-alacaklar-hesabina-aktarilmasi http://kamubis.com/decisions/SayistayFinding/4539c9d8-522b-48b0-9169-f6afe2a7f2c2/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/13def005-2cb9-41bc-9df2-eb032d8b269c/sosyal-guvenlik-kurumuna-vadesinde-yatirilmayan-sigorta-primlerinin-vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumlulukler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/42077704-7394-405c-ab2b-1a3523de9eb4/kurumun-tecilli-ve-tehirli-alacaklarinin-tespit-edilememesi http://kamubis.com/decisions/SayistayFinding/6c6252ba-db04-4d2f-bd32-945eda24f045/kisa-ve-uzun-vadeli-gelirlerden-tecilli-ve-tehirli-alacaklarinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d1a94aa1-4f0e-44bf-8a49-a95a923c9444/ilk-madde-malzeme-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e532cd9e-4d29-4b8b-a7db-979d74ce54ce/kurumda-performans-bilgisine-iliskin-veri-kayit-sistemlerinin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/f1290042-fc1c-4522-891e-e94f447d6621/faaliyet-raporunda-yer-almasi-gereken-bazi-hususlara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/8136a1a8-7568-48fc-9e4e-e2d1b02294cc/performans-programinin-hazirlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/34371a9a-86a5-43dd-be94-bb2a7a54093a/bazi-hesaplar-icin-amortisman-oranlarinin-yanlis-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/4f42fb75-00e4-4d42-948a-f1e12762881b/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/444bc0e8-a904-41e0-b75e-058d231ef1ce/ic-kontrol-alt-biriminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/5664a686-627d-4d95-9fc9-23bace049598/ilk-madde-ve-malzemeler-hesabina-kaydedilen-tutarlarin-tuketilmedigi-halde-ayni-gun-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/5d37feca-8b2b-49f3-b7dd-3fa6f80bc908/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/5b17db7e-76c4-487b-9493-9fb43780547f/temsil-agirlama-toren-fuar-ve-organizasyon-giderlerinin-diger-harcama-birimleri-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/08f38753-e8a9-4288-8d09-bc619340e684/ozel-kalem-mudurlugu-butcesine-bu-birimle-iliskili-olmayan-birimlerle-ilgili-odenek-konulmasi-ve-harcamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/3ae614a1-248a-4f80-a13c-eab383d6fd2b/kurumsal-mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/e9a3016a-c636-48ac-bf4c-99dcedd0441c/mevzuata-aykiri-bir-sekilde-avukat-calistirilmasi http://kamubis.com/decisions/SayistayFinding/ab45f912-5905-41db-b7e5-ddc55065d4f3/is-kredilerinin-mutemetin-sahsi-hesabina-aktarilmak-suretiyle-on-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/6489cd01-ccfd-41dc-87d5-a149bd4876fc/gecekondu-fonuna-aktarilan-paylar-icin-fon-hesabi-acilmamasi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0688a589-86ea-4003-9b54-4f2745fedf02/kaynak-sulari-harcinin-tahakkuk-ve-tahsilatinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/a582ca07-e658-4b7d-ba98-f1d37a48d974/eglence-vergisine-tabi-mukelleflerden-vergi-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/34e48710-664a-49d8-adf2-fcb7dc94578f/edremit-belediyesi-adina-baski-tarafindan-yapilan-evsel-kati-atik-ve-cevre-temizlik-vergisi-tahsilatindan-gecmis-yillarda-hatali-olarak-yapilan-hizmet-bedeli-kesintisinin-hala-belediyeye-iade-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/fca187cc-62f1-4269-905e-cfaf84656ca3/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-geliri-paylarina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f635645e-d64a-4a1d-9e45-1fed9f2c8392/belediye-sinirlari-icerisinde-kamu-idareleri-tarafindan-yapilmis-olan-kamulastirma-islemlerinin-belediye-tarafindan-tapu-idaresinde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/bbd857dc-8da9-400c-bafa-c74f2ec01672/belediyeye-ait-bazi-tasinmazlarin-envanter-calismasinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/eafee2ed-8da3-4789-95b7-d6b340f1315a/belediyece-tahsise-verilen-ve-baska-kurumlarca-belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/03967aad-0f3a-4f13-8dc3-f0a694f8f9b3/belediyenin-sirketindeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/3af2889a-a986-4d6c-adf7-c51e05d626b7/tahsil-edilmeyen-alacaklarin-121-gelirlerden-takipli-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7b699133-8208-43d8-99f4-df7e4109bd3e/irtifak-hakki-verilen-tesislerin-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6898ba5a-2a67-4df4-95ef-dfd3a78847e3/bazi-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasindan-dolayi-mali-tablolarda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/2aa7eb42-d5a3-412c-91c3-69ef138168a3/arsa-satislarinin-mevzuata-aykiri-olarak-taksitlendirilmesi http://kamubis.com/decisions/SayistayFinding/a61b76c7-607d-4c3c-a23b-b42098ce9583/belediyenin-bir-kisim-tasinmazlarinin-kiraya-verilmeksizin-ucuncu-kisilere-kullandirilmasi-ve-sureklilik-arzedecek-sekilde-ecrimisil-uygulanmasi http://kamubis.com/decisions/SayistayFinding/a63ede2a-044a-49c2-a722-f63c47df83e5/oncelikli-odeme-hakkina-sahip-kamu-alacaklarinin-odenmemesi http://kamubis.com/decisions/SayistayFinding/5933eb8d-d634-4d6b-ad7b-e396873995f9/dernegin-talebine-istinaden-bina-yapim-isi-taahhudu-altina-girilmesi-ve-ilgili-binanin-dernege-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/31334089-df0a-437a-8cbc-4e40a65931fb/otopark-yonetmeligine-aykiri-islem-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/b22c570e-c2dc-477d-b5c8-f2c0cdba328b/belediyenin-sahibi-oldugu-stantlarin-ihale-yapilmaksizin-isgaliye-sozlesmesi-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/d2917b5d-d7a6-43b9-a8ef-3e98de11a681/4734-sayili-kanunun-21f-ve-22d-bentleri-kapsamindaki-harcamalarin-butce-odeneklerinin-10unu-gecmesi http://kamubis.com/decisions/SayistayFinding/7f5890b6-49bd-40ec-89c9-7fb4f1fd8810/otopark-ve-parkmetre-hizmetlerinin-devrinde-birikmis-alacaklara-iliskin-duzenleme-yapilmamasi-nedeniyle-alacaklarin-tahsilinin-imkansiz-hale-gelmesi http://kamubis.com/decisions/SayistayFinding/9eb5b252-665e-4a14-8d10-cd0c676c41ec/ihale-komisyon-uyelerinin-mevzuatin-gerektirdigi-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/ebdb7c32-d481-4b35-99a2-71a5a7d7acc6/asansor-muayene-kurulusu-ile-meclis-karari-olmaksizin-protokol-imzalanmasi-ve-periyodik-kontrol-ucreti-payinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/06a30fd1-cc88-4a63-a650-b079f440090e/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8344cc41-73b7-46e2-922e-0d2d58d15f8c/amme-alacaklari-disindaki-kurum-alacaklarinin-hukuki-takibinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/94579927-4f51-4f68-af5f-7938b600e5d5/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-ve-mevzuata-aykiri-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/d5fc009f-0532-4804-b558-c936e3067e27/belediye-sirketine-yapilan-odemelerde-vergi-ve-sigorta-prim-borcu-kesintilerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a47b7eda-6c1c-4117-89eb-fb8978671b8b/belediye-adina-kesilen-temsil-agirlama-faturalarinin-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/5b61e510-efba-4e52-b4c5-202b1ec66838/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4ffcd7eb-988a-4e9d-ac31-99b98a4af222/gecici-teminat-mektuplarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/8671da18-40bc-4fe9-8ad9-5f4315c7d214/gecmis-tarih-verilerek-muhasebe-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/3f1d167b-f5c6-499a-8e0f-a4b495fa8319/arac-kiralama-isinde-yuklenici-firmadan-alinmasi-gereken-otopark-ucretlerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e2c18bcd-3941-44eb-bb53-339bc1484ff8/birikmis-amortismanlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/dd2f928b-b8b8-446c-ad29-8f123c4db399/butce-odenek-islemlerinin-mevzuata-uygun-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/65a820bc-821c-45f9-b25e-290621a71ebe/kurum-butcesi-yapilirken-finansman-odenek-iliskisinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/293f39ad-7067-4ca3-900b-bf6676bd95c1/ic-kontrol-eylem-plani-hazirlanmamasi-ve-kamu-ic-kontrol-standartlari-tebliginde-belirtilen-hususlara-uyum-saglanmamasi http://kamubis.com/decisions/SayistayFinding/8b57ce3d-9c64-4123-9d64-1cdb7c52d2e8/indirilecek-katma-deger-vergisi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3466ab59-7bf0-4425-a865-b54aae5b01c8/butce-ici-isletme-faaliyetleri-sonucu-yapilan-tahsilatlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/51d9062c-db17-41fc-b3c9-ddde5d0be42d/faaliyet-raporunda-temel-mali-tablolara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/7dbcfc01-7f10-4eb2-a73b-e4311a3dbcb7/cari-ve-gelecek-donem-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/70bcec60-a560-423b-ad1f-0fadc2129dbc/belediyenin-ortak-oldugu-sirketin-genel-kurulunun-odenmis-sermayenin-azaltilmasi-kararlarinin-belediye-tarafindan-muhasebelestirilmesi-islemlerinde-butce-giderleri-hesabi-ile-gider-yansitma-hesabinin-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/f4c504ad-cef2-4142-9946-8f3f113c4f38/indirime-konu-katma-deger-vergisi-odemelerinin-indirilmemesi http://kamubis.com/decisions/SayistayFinding/0feb6b97-ba4b-485d-b089-7929787c5547/hizmet-alim-kapsaminda-temin-edilmesi-ongorulen-araclara-iliskin-sartlarin-mevzuata-aykiri-olarak-olusturulmasi http://kamubis.com/decisions/SayistayFinding/d74b8f0f-e545-4d49-9be4-ecd9ca5a9f0e/kamu-konutlarina-iliskin-mevzuata-aykiri-konut-tahsislerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/a2eceb37-8307-42ad-a8ac-8d0aa8a9ae9f/mevzuata-aykiri-olarak-ertesi-yila-gecen-yuklenme-yapilmasi http://kamubis.com/decisions/SayistayFinding/4d0f9c28-fd4a-456f-8e10-f2ce55c01062/yerel-derneklerle-yapilan-ortak-isbirligi-projelerinde-bir-projede-bulunmasi-gereken-unsurlarin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ca5dbfb1-8d6d-43f1-b58d-60a21432b4bd/kayseri-il-sinirlari-icerisinde-bulunan-organize-sanayi-bolgelerinin-buyuksehir-belediyesi-hesabina-yatirilmasi-gereken-isyeri-acma-ve-calisma-ruhsati-harci-hasilatinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/8e928179-712b-478f-b220-0b22206b1542/belediyenin-ortak-oldugu-sirketlerin-bilancolarinda-yer-alan-belediyeye-ait-sermaye-tutarlari-ile-belediyenin-bilancosunda-yer-alan-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabi-tutarlarinin-birbirine-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/bbee9df8-cf90-4f2d-aae9-424dfc59404a/bazi-ilce-belediyelerinden-protokol-uyarinca-alinmasi-gereken-ilan-ve-reklam-vergisi-50-hasilat-payinin-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6536e2c2-cec5-4409-bfc3-4583736ea338/tasinir-hesaplarina-iliskin-modulun-yanlis-veriler-ve-raporlar-uretmesi http://kamubis.com/decisions/SayistayFinding/b92008b9-cfe3-48e6-98e7-15d3add1f591/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/bf7526cb-9860-4a83-8cdc-29d57b834387/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/93590f0b-078d-4a86-86c4-1300d27da9a8/performans-olcum-sisteminin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/10f07daa-0814-42d2-9814-f1a9f68644e5/2018-yili-performans-programinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/5888f7e9-6ead-4c5c-82c3-2206bd672db2/stratejik-planda-maliyetlendirme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b0a0851c-f3d4-4634-8542-f6e2df46eed9/kurumsal-mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/2a46d146-69fe-44d9-98d5-81fcfeae61cc/tapu-idaresinden-kamulastirma-islemlerine-iliskin-bilgi-edinilmemesi-sonucu-kamulastirilan-tasinmazlarla-ilgili-emlak-vergisi-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e221c6db-bc05-47d1-86a0-35529c37aab0/teminat-mektuplarinin-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/733f319c-ac4f-4127-9f14-b9e4aa8d09ce/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d4ba8a1e-bd65-4260-b542-d05c915a2ab3/100-kasa-hesabi-ile-108-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ed0bb5a9-937a-4703-921d-3c82f6427bca/isyerlerine-asilan-tabelalar-icin-ilan-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2e316921-050b-47e4-9796-47e12909673c/isyerlerinden-alinmasi-gereken-cevre-temizlik-vergisinin-bazi-isyerlerinden-alinmamasi-tahakkuk-ve-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3127c981-9805-4a44-b097-415c2c76238b/gecekondu-fonunun-kurulmamasi http://kamubis.com/decisions/SayistayFinding/c2f330fd-184b-4ed5-8f25-b755d1936621/elektronik-haberlesme-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b6b69a07-706c-4b29-8bc7-aba14c1df511/sozlesmeye-baglanan-ihalelerde-taahhut-kartlarinin-tutulmamasi-ve-taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/027fffa9-5e3e-45b3-8a31-2ec467a4139f/yapilmakta-olan-yatirimlarin-mali-tablolara-hic-yansimamasi http://kamubis.com/decisions/SayistayFinding/5113c540-e157-4466-bb39-a88563e33f1e/kidem-tazminati-karsiliklarinin-ayrilmamasi-ve-kidem-tazminati-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fd2fd8c5-16ae-4831-a5ef-843a7e7055d4/otopark-bedellerinin-vadeli-banka-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6c0c08dc-cc8b-49a1-8b18-d920f0cb4271/ihale-yoluyla-alinabilecek-bazi-hizmetlerin-dogrudan-temin-parasal-sinirinin-altinda-kalacak-sekilde-parcalara-bolunerek-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/5017c19e-fe83-490a-9cd8-7e94be050985/dogrudan-teminle-yapilan-mal-ve-hizmet-alimlarinda-kamu-ihale-kurumunun-uygun-gorusu-alinmadan-10-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/5278ff74-6c50-4528-83d4-27a80d9515e4/kalkinma-ajansina-gonderilecek-tutarlarin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7084be65-2336-4b0b-8be4-f516f866cd9f/tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesine-aktarilmasi-gereken-tutarlarin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/706f0835-2f86-40d1-83eb-795635c6ac41/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/cfd3ba43-55c9-44e4-8fc8-c13111179bd1/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e6171885-1bfe-445f-ae11-7fdbaba1241f/belediye-tarafindan-kiraya-verilen-bazi-isyerlerinin-is-yeri-acma-ve-calisma-ruhsatinin-bulunmamasi-ve-cevre-temizlik-vergisi-tarh-ve-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bf20cc9e-5cec-4aea-bc34-b95d0d9ca39a/butce-gelir-kalemlerinden-bazilarinin-tahsilattahakkuk-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/df5504f7-1484-4788-a5fe-ca726af700bf/bazi-tasinir-mallarin-anlik-depo-durum-cetvellerinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/96262f21-6ea4-42a6-aa71-674ed0c38c04/kayit-yapilmayan-bos-yevmiyelerin-olmasi http://kamubis.com/decisions/SayistayFinding/ec0e933f-ed14-4083-9b3e-6f41350e15fb/gecmis-yillar-olumlu-faaliyet-sonuclari-hesabinin-net-deger-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/797d163f-c139-4bc6-b0f4-69b18ba55a9e/belediyeye-tahsis-edilen-tasinmazlar-ile-belediyenin-diger-kurumlara-tahsis-ettigi-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/2d0f6953-afc5-48a1-b462-4d6124a42de9/mali-tablolarda-belediyeye-ait-tasinmazlarin-degerinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/020d6ee3-4fec-474d-bc8f-cfee397be348/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabi-ile-belediye-sirketinin-odenmis-sermaye-tutarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/46227d03-e5bc-4a73-984f-8a054a5e1162/faaliyet-raporunda-bazi-gostergelerin-gecerlilikikna-edicilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/07131cda-271f-4126-9b1c-0685951cbea5/performans-gostergelerinden-bazilarinin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/882eb67d-8386-4755-823e-a66b27592922/performans-programinda-yer-alan-bazi-hedef-ve-gostergelerin-girdi-odakli-olmasi http://kamubis.com/decisions/SayistayFinding/fe46f0b1-14d6-473d-a718-116b7be85539/bazi-stratejik-hedef-ve-gostergelerin-stratejik-planlama-kilavuzuna-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/c86a9138-31f7-4103-b95d-7c0ae6296591/on-mali-kontrol-surecinin-islememesi http://kamubis.com/decisions/SayistayFinding/667ad471-9a18-4078-bfb3-17d24c68077f/657-sayili-devlet-memurlari-kanununda-belirlenen-sayida-engelli-personel-istihdaminin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/02edac84-fec5-4265-b84d-61db5d4d2b20/diger-kamu-kurumlarinca-yapilan-kamulastirmalarin-emlak-vergisinin-takibi-acisindan-tapu-mudurlugunden-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/878e11d7-f862-42d5-b489-7c4fcd02f7c0/idarenin-bazi-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/080ab4d0-e254-4e5a-8bdb-ee41c8ef93bb/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerleri-ile-ilgili-olarak-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/4d67f5e8-26ce-4aee-be61-39c1c9d6e965/cevre-temizlik-vergisi-ile-isyeri-acma-ve-calisma-ruhsati-harci-mukelleflerine-iliskin-verilerin-saglikli-bir-sekilde-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/30674150-9900-4c97-92b9-e86c16ef02b3/yevmiye-defterinde-kullanilmayan-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/29729870-4028-4ee3-8a04-8b22c9b6b062/stratejik-plan-uygulanmasina-iliskin-eylem-planinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/9a79561d-f85b-49d5-b449-1eee24d88a85/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/504d49ae-fa66-4888-975d-38c514accf9b/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6ff6a0ee-9a54-4ed1-86d1-ed5d486990f3/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ve-yillara-ait-gelirler-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/21ff8bd4-52b4-42ca-80f0-be89e3e13265/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ea5808b2-9acd-469e-aabe-35de3b4ed2b5/buyuksehir-belediyesi-bunyesindeki-alt-yapi-yatirim-hesabindan-idareye-aktarilmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/51c2dd4a-e4eb-42dd-8b91-0448a8cd896e/buyuksehir-belediyesince-isletilen-otopark-yerlerinden-elde-edilen-gelirlerden-alinmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/985cbbe5-f3ae-443c-a988-18635012f643/tasinir-konsolide-gorevlisinin-belirlenmemis-olmasi-tasinir-kayit-ve-islemlerinin-yurutuldugu-bilisim-sisteminin-guvenilir-olmamasi http://kamubis.com/decisions/SayistayFinding/fdabc420-9865-4c65-ac2a-42587bf33fc7/yol-yapiminda-kullanilmak-uzere-alinan-malzemelere-iliskin-yapilan-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/fa1fac09-94f4-4eef-828b-6ac8e3ea1d7f/onceden-satisi-yapilmis-ve-satis-bedeli-tahsil-edilmis-olan-tasinmazlarin-tapularinin-yeni-maliklere-verilememis-olmasi-ve-ilgili-varlik-hesaplarinda-kayitli-olmalari http://kamubis.com/decisions/SayistayFinding/55d4a6cb-34dd-450c-8d2e-2eff0e57a7dd/kentsel-donusum-amaciyla-gecekondu-sahiplerinden-alinan-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7a693b0b-3eeb-499b-ba31-e0e103620cec/kamu-idarelerine-bedelsiz-devri-yapilan-tasinmazlarin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/10abbad2-476e-4442-9ec6-a00bd84678e5/kamu-idarelerine-bedelli-devri-yapilan-tasinmazlarin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2d75ad06-e837-4ec8-9e20-e6c0065ba596/kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0ee38fa9-6444-458a-9aaf-540861cde093/tapuda-kayitli-olan-bir-kisim-tasinmazlarin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/de5beb16-7241-4c3a-9be7-acadb1d7a135/kanunen-hazirlanmasi-zorunlu-oldugu-halde-idare-faaliyet-raporunun-hazirlanmamasi-ve-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/ff9ba7d4-6bdd-448a-95a8-a52360f7fd7f/performans-programinda-yer-alan-bazi-performans-gostergelerinin-olculebilirlik-ve-ilgililik-kriterlerini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/c6772267-97c9-4fea-9129-e636552f0634/stratejik-planda-yer-alan-bazi-hedeflerin-olculebilirlik-ve-ilgililik-kriterlerini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/6ba99c1d-ce12-40cb-b298-f9a22a81d7e0/kamu-ic-kontrol-standartlarina-uyum-eylem-planinin-hazirlanip-hazine-ve-maliye-bakanligina-gonderilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/8bd7f6e8-7601-4b7f-a2d3-4510d238421c/toptanci-hallerinin-bazilarinda-yonetmelikte-belirtilen-asgari-isyeri-sartinin-saglanmamasi-hal-zabitasi-gorevlendirilmemesi http://kamubis.com/decisions/SayistayFinding/922508cc-c4b0-4b88-8aa3-f3da0d643a08/toptanci-hallerinde-faaliyet-gosteren-bazi-isyerlerinin-hal-kayit-sistemine-kayitli-olmamasi-bu-isyerlerinden-rusum-tahsilati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ec12aae-4d45-443a-bf12-022fbd3b6cad/dogal-gaz-altyapi-kazi-calismalari-nedeniyle-dagitim-sirketi-adina-hesaplanan-zemin-tahrip-bedelinin-standart-kazi-genisligi-esas-alinarak-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/96299474-e5bd-4592-891f-e508540b4ae3/belediye-meclisince-toptanci-hallerinde-faaliyet-gosterenlerin-teminat-tutarlarinin-belirlenmemesi-isyerlerinden-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/d3fbec46-115d-48f9-b938-18a3c350cf98/bazi-mal-ve-hizmet-alimlari-ile-yapim-islerinin-4734-sayili-kamu-ihale-kanununun-21b-maddesinde-ongorulen-pazarlik-usulu-ihale-sartlari-olusmamasina-ragmen-bu-yontemle-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/c0b84dea-ab45-4be0-bad6-169450d46c4a/arac-kiralama-hizmet-alimi-isinin-kamu-ihale-kanununa-gore-ihale-yapilmaksizin-belediye-sirketinden-protokolle-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/4a71a6d5-5cb2-48f9-b995-43132a1629ea/belediyece-diger-kamu-idarelerine-ve-diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4526d9ae-2bfd-458a-b26c-0adc797f358f/performans-programinda-gerceklestirilmesi-planlanan-cogu-performans-hedeflerinin-gerceklesme-sonuclarinin-faaliyet-raporunda-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/faa19589-ee79-4a7a-acbe-0342b824c158/2018-yili-performans-programinda-performans-programi-hazirlama-rehberine-gore-bulunmasi-gereken-bazi-tablolarin-yer-almamasi-ve-bunun-sonucunda-faaliyet-maliyetlerinin-nasil-hesaplandiginin-belli-olmamasi http://kamubis.com/decisions/SayistayFinding/cab05eae-9c91-4e1d-bfbf-aa8334541a2c/stratejik-planin-yerel-secimlerden-sonraki-bes-yillik-donemi-kapsamamasi http://kamubis.com/decisions/SayistayFinding/3c1aa19f-e54e-48fe-9052-b27fd479061a/stratejik-planda-yer-alan-hedef-ve-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/d972ce54-f876-4bf9-87fd-26b784cd9d68/kira-gelirlerinin-tahakkuk-servisi-kayitlari-ile-gelir-kesin-hesap-cetveli-kayitlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/dcb323af-7686-4950-8188-77a507ed6c0b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/444442a6-b17b-4a14-972f-35704bdaadc1/mulkiyeti-erdemli-belediyesine-ait-hal-ve-mezbahane-isletmelerine-ait-ecrimisil-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/1736f50d-78e6-42f6-acc3-de9704e61664/mersin-buyuksehir-belediyesinden-tahsil-edilemeyen-zemin-tahrip-masraflari http://kamubis.com/decisions/SayistayFinding/09035e2c-cce4-4c00-b0d7-ceb19b2abbb1/imar-mevzuati-uyarinca-otoparkla-ilgili-olarak-tahsil-edilen-gelirlerin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/8705a436-f686-4721-9ce1-a320dd0eeb81/5393-sayili-belediye-kanunununda-belirtilen-tutari-asan-borclanma-icin-icisleri-bakanligindan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3f27180b-7398-4718-b616-f38762cc7152/tesis-makine-ve-cihazlar-hesabi-icin-duzenlenen-tasinir-islem-fislerinin-toplam-tutari-ile-mizan-cetvelinde-tesis-makine-ve-cihazlar-hesabi-tutarlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/84e1a228-b1f8-4c2d-a0cb-a2f2c9405684/tasitlar-hesabi-icin-duzenlenen-tasinir-islem-fislerinin-ertesi-yila-devir-toplami-tutari-ile-mizan-cetvelinde-tasitlar-hesabinin-ertesi-yila-devir-tutarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/df34a5b4-b97d-427a-92e5-5e7e72905712/idari-para-cezasi-tahakkukunun-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/186e5f0d-ae77-4854-b0aa-07ba62818a08/tapuda-belediye-adina-kayitli-olan-tasinmazlar-ile-muhasebe-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/a3ddf74c-128e-48b8-bf49-be652d19edd6/veri-kayit-sisteminin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/fb0a5097-1136-4d8d-a577-13624975ef11/idare-faaliyet-raporunun-mevzuata-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/54b00775-42d8-4037-91f2-0f30d6d684c2/performans-programinin-stratejik-plandaki-amac-ve-hedeflere-uygun-olarak-hazirlanmamasi-ve-sunum-kriterini-tasimamasi http://kamubis.com/decisions/SayistayFinding/a6f7cdf9-e517-4469-b898-0ae5737fa0ff/stratejik-planin-temel-unsurlar-arasinda-sayilan-stratejilerin-stratejik-planda-bulunmamasi http://kamubis.com/decisions/SayistayFinding/107bb0a9-4e7d-4f26-81d1-f34de7d3edf3/stratejik-planda-yer-alan-paydas-analizleri-bolumunde-musteriler-yararlanici-analizine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/72e7c2df-56a2-47a2-8c09-056ce8b2b0ab/stratejik-planda-yer-alan-bazi-hedeflerin-gostergeyle-ilgililik-baginin-olmamasi http://kamubis.com/decisions/SayistayFinding/713a2f33-1872-49eb-b651-1f517d172ff7/stratejik-planda-temel-degerler-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/2fc7b40d-d00d-4cab-9832-493364336c55/stratejik-planda-performans-gostergelerinin-yillara-iliskin-hedeflerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/70e5f1c6-47da-4830-bbe0-2e1023404378/stratejik-planda-maliyet-tablosuna-ve-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/153676a1-35f1-4e61-96af-07eac50f6f90/stratejik-planda-cevre-analizine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/dd83c31a-7cdc-4be3-b34f-204cf703e4e7/stratejik-planda-bir-onceki-donem-stratejik-planina-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/007aa875-05c2-440c-b49d-e1a5db4e1436/belirlenmis-olan-hedeflerin-ve-bazi-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/2179b94b-8fd8-4ec9-ac56-219fe53feaff/ic-kontrol-sistemi-mevzuat-gereklerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/d69131b4-fa50-4481-aafd-4c2e6950fead/yillara-sari-yapim-islerinde-gelir-vergisi-kesintisinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/0889c70b-ac4c-4a4f-951b-2a807bcb1062/yapim-islerinde-sure-uzatimicezali-calisma-gecici-kabul-tutanagi-gibi-durumlarda-surenin-belirlenmesine-iliskin-veri-ile-gecici-kabul-tarihinde-durum-tespit-raporu-olmamasi http://kamubis.com/decisions/SayistayFinding/e84ccb8d-2c09-4f19-8662-2b1885944e0b/tasinir-islemleriyle-ilgili-gorevli-tum-personellerin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2e4411b7-4d6b-4dff-9a91-6bc4e6a56e87/yapim-islerinde-ise-baslama-ve-isyeri-teslim-tutanaginin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9c72bb3d-e33d-48b4-ad25-e8e8146634ff/yapi-ruhsatinda-asansoru-olmayip-asansoru-sonradan-yapilan-binalara-iliskin-emlak-vergisi-hesabinda-asansor-farkinin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/5baf0c6f-d1a1-47da-af96-ac98d5b76f5e/teknik-personel-bildirimi-ve-is-programinin-suresinde-sunulmamasi-ile-ilgili-yaptirimin-yapim-islerine-iliskin-sozlesme-ve-sartnamelerde-yer-almamasi http://kamubis.com/decisions/SayistayFinding/9f58f976-79ac-4121-8439-f4cb8fbbf99a/tasinmaz-kira-sozlesmeleri-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2e73c7b0-3d0c-49ed-8a1c-a251e9fc9ad0/tasinir-mal-yonetim-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/9cced3ba-d3a3-4a88-8cf2-31e933dbfac7/izmir-ilindeki-bazi-toptanci-hallerine-yonelik-islemlerin-yetkisi-olmadigi-halde-ilce-belediyelerince-yurutulmesi http://kamubis.com/decisions/SayistayFinding/bf0ddab8-d6d1-48f0-ba02-54baaaeb2a2e/mulkiyeti-buyuksehir-belediyesine-ait-olan-buca-yedigoller-tesislerinin-mevzuata-aykiri-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/bd5fcc52-728c-4138-9b1d-31035153ba48/sure-uzatimi-verilen-yapim-islerinde-revize-is-programinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8f4c222e-2911-49ad-8992-7b3c429b4919/sinemalardan-alinan-eglence-vergisi-payi-hesabinda-bilgi-sahibi-olunmamasi http://kamubis.com/decisions/SayistayFinding/a84d3328-b7d4-48ac-8d93-dd7bbcbc1a94/piyasa-fiyat-arastirmasi-yapilmadan-ozel-hakka-sahip-olmayan-kisiden-dogrudan-temin-suretiyle-hizmet-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/3d981224-4030-41e4-ab37-5f589bb12954/periyodik-kontrol-yonetmeligi-uyarinca-asansorlerden-tahsil-edilmesi-gereken-payda-hata-olmasi http://kamubis.com/decisions/SayistayFinding/ae8c241c-e606-4389-b492-74300965f273/pazarcilara-yapilan-yer-tahsis-listelerinin-zamaninda-bildirilmemesi-nedeniyle-yer-tahsis-edilen-kisilerin-gecikme-zammi-odemek-durumunda-kalmasi http://kamubis.com/decisions/SayistayFinding/c5062d9a-b45f-43d9-b28c-17c85963da4c/kurum-lehine-hukmedilen-vekalet-ucretlerinin-tahsilinin-kayit-ve-dagitiminda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/fbcd2beb-c244-46b9-a009-e39164c74403/kiraya-verilen-seralardan-bina-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/d559ad0c-e154-4f3f-b307-d053539bdc87/kamu-zarari-olarak-kisi-borcuna-alinan-tutarlarla-ilgili-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/915211fb-7772-43d2-adad-eb2e2012b2f3/butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a8f2a3e3-f3c9-447d-80ca-ddb58dd9a685/isyeri-olarak-kullanilan-dairelerin-emlak-ve-cevre-temizlik-vergisinin-hatali-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/4672701e-b47a-4c16-9018-df9f921207b9/isgal-harci-alinmasi-gereken-yerlerin-takip-ve-tahakkukunda-aksaklik-olmasi http://kamubis.com/decisions/SayistayFinding/45cf431f-ec06-48f4-b0f3-765398cfbcfa/ihale-oncesi-hazirlanan-uygulama-projelerindeki-hatadan-kaynakli-sure-uzatimlari-verilmesi-ile-is-artisi-ve-yeni-fiyat-olurlari-yapilmasi http://kamubis.com/decisions/SayistayFinding/2b10aeca-4bdf-4fd5-a61c-ef4082af0e8b/ihale-edilen-yapim-islerinde-yapim-isleri-genel-sartnamesinin-16nci-maddesine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/bfec00f6-a62e-4bd3-addd-fbfbed37ca00/haksiz-cikma-zamminin-tahsil-edilmesiyle-ilgili-gerekli-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/eeda340b-4a4f-48c0-8a72-e09aaf83e30d/hizmet-alimi-suretiyle-tasit-edinilmesine-iliskin-esas-ve-usullere-aykiri-olarak-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/906dc912-aa91-4ec6-9cd2-9280731c2d30/dogrudan-temin-yontemi-ile-yapilan-mal-alimlarinda-kamu-ihale-kurulunun-uygun-gorusu-olmaksizin-4734-sayili-kanunda-ongorulen-10-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/d5436ef8-5f5b-428d-9cd3-bb91b4446843/canli-muzik-izin-belgesi-olmadan-faaliyette-bulunanlara-iliskin-eglence-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/ce0f2a0d-ffda-4711-bafd-2413b17120dd/binalara-asilan-ilanlarla-ilgili-ilan-ve-reklam-vergisi-tahakkukunun-tam-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5af83a63-13c3-4021-88e5-e2e7bd2f6161/aktif-olan-isyerlerine-ait-belediye-gelirleri-takibinde-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ec55d0f2-59ea-47da-956c-8b165a1e9c53/muze-giris-ucretleri-paylarinin-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/0f3ee0f6-8d24-472f-9db9-a7767e30337b/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9292f118-0725-459b-9ad9-24515eb8adae/kulturpark-fuar-alanindaki-belediye-binasinin-mevzuata-aykiri-olarak-ozel-bir-universiteye-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/ead755b5-7076-4a28-90ef-37f16d84e1fc/mal-alimi-ihalelerinde-tespit-edilen-yaklasik-maliyet-miktartarlarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/3828e8b2-f46c-4dcf-846e-3577baff7edf/yapim-isi-yaklasik-maliyetleri-ve-projelerindeki-is-kalemlerinin-ve-metrajlarinin-hatali-olusturulmasi http://kamubis.com/decisions/SayistayFinding/9a5e421e-c9d3-4370-aa5d-3226be165fca/izmir-metrosunun-duraklarinda-veya-trenlerin-icersinde-yer-alan-reklam-materyallleri-ile-bankalarin-para-cekme-makinelerine-ait-yerlerin-mevzuata-aykiri-olarak-izmir-metro-a.s.ye-devredilmesi http://kamubis.com/decisions/SayistayFinding/3281ffda-2fcc-4eef-963f-b05c2009abcd/yapim-isi-olarak-ihale-edilmesi-gereken-islerin-mal-alimi-olarak-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/9eefee3f-c352-4e24-b297-9b5c2b65f013/mal-alimlarinda-yapilan-tasinir-kayitlarinda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/0b1f37c7-952e-46d8-9583-df0212ee61ea/belediye-istirakine-meclis-karari-ile-devredilen-otoparklarin-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0594b6a3-8c84-4120-bc7e-9a4bf964fffa/buyuksehir-belediyesi-tarafindan-baska-kurumlara-tahsis-edilen-binalarin-binalar-hesabinda-kayitli-olmamasi http://kamubis.com/decisions/SayistayFinding/a1bdd11f-69b1-4263-932c-f5b24654c5dc/buyuksehir-belediyesi-tarafindan-baska-kurumlara-tahsis-edilen-yer-alti-ve-yer-ustu-duzenlerinin-ilgili-hesaba-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/037ea179-3838-43cd-8e67-6bf1fb7700a6/buyuksehir-belediyesi-tarafindan-baska-kurumlara-tahsis-edilen-arazi-ve-arsalarin-arazi-ve-arsalar-hesabinda-kayitli-olmamasi http://kamubis.com/decisions/SayistayFinding/702ac5ed-ff02-4072-b114-eb0ac433365a/tasinmaz-icmal-cetvelleri-ile-tasinmazlara-iliskin-muhasebe-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/42ce781e-148c-4153-96b3-2e940507993a/stratejik-plan-ve-performans-programinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/3a72f750-bc49-4afb-a176-26d19a8f3478/775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-teskil-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/6d12cf33-850c-4b55-8dfc-49ead504771c/programci-olarak-istihdam-edilen-personelin-mevzuatta-ongorulen-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/ed7799d4-0470-4357-b486-01e90d6ba224/parcalara-bolmek-suretiyle-mal-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/c107c7b5-30da-4c29-b40d-7a035b27c259/belediye-mulkiyetindeki-tasinmazlardan-kiraya-verilen-duran-varliklarin-kayitli-degerleri-uzerinden-ilgili-nazim-hesaplar-icerisinde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3170f159-32d2-4d6d-8461-7f58a9ea6900/satin-alinan-mal-ve-malzemelerin-ilk-madde-ve-malzeme-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/942e877f-068a-4bba-83b7-cff7912ae566/696-sayili-kanun-hukmunde-kararname-geregi-kurulan-sirketteki-sermaye-payinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/0e981b57-0185-4ae2-9777-4e60e45fbb37/gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3ac808b0-876c-4e53-931e-f9c5e1f31c01/zabita-mudurlugu-kadrosuna-mevzuata-aykiri-bir-sekilde-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/291392f0-8f64-4744-a3ce-8e2a0bc709d4/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/d015e92f-4008-421c-b43b-f7bd0fb85973/calisan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f53204cf-ac23-4b11-a01f-6ed4d0e647e4/gider-tahakkuklari-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f222d816-a309-4b0d-8856-2f6e6b957a58/belediye-tasinmazlarinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelike-gore-kayitlarinin-yapilmamasi-ve-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/ea97cbb7-2c3c-41d4-96ec-bae2bf9c32ef/belediyenin-iller-bankasindaki-sermaye-payinin-mali-kuruluslara-yatirilan-sermayeler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/9cba80aa-2061-458e-ac1d-af053a82bafe/bilgisayar-programi-alindigi-halde-haklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3a888718-55cf-41be-b5a9-4ba2195134cd/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/69e3e72d-500c-43d6-950c-ba12c8d0b4f8/katma-deger-vergisi-acisindan-indirim-konusu-yapilmamasi-gereken-unsurlarin-indirim-kapsamina-alinmasi http://kamubis.com/decisions/SayistayFinding/1870a8dc-8e02-4fe6-90eb-dd681d895c6b/idarenin-yetki-alanindaki-yerlerde-yapilan-kazilardan-elde-edilmesi-gereken-gelirlerin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/2f1ef5a5-dd67-4330-a79c-b046f59d156c/zamaninda-bildirim-vermeyen-bazi-emlak-vergisi-mukelleflerinin-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/0dccf934-929e-4970-b30f-1d5a312bfb3f/kisitlilik-hukumleri-uygulanan-emlaklara-iliskin-tecil-edilmesi-gereken-vergilerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/21debc62-d814-4a52-91b3-4ac7f580b6a6/gecici-teminat-olarak-alinan-banka-teminat-mektuplarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/c14656e0-fd2d-404a-ad22-78f822ff97da/duran-varliklar-hesabina-iliskin-amortisman-islemlerinin-mevzuata-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/c2dcb9d7-e802-4dd7-9e81-32db5ff156f6/kamulastirilan-tasinmazlara-iliskin-bilgi-ve-belgelerin-tapu-ve-kadastro-genel-mudurlugunden-alinmamasi-sonucu-emlak-vergisi-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1ee57127-708e-47c7-a4f5-72b807c9bf24/yapi-ruhsati-ve-yapi-kullanma-izin-belgesi-olmayan-binalardan-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/658a9e2a-6f3a-4a6e-8da7-347c1ec71a8b/yapi-ruhsati-alinmadan-otele-donusturulen-meskenlere-imar-mevzuatinda-belirlenen-yaptirimlarin-uygulanmamasi-ve-mevzuata-aykiri-olarak-isyeri-acma-ve-calisma-ruhsati-verilmesi http://kamubis.com/decisions/SayistayFinding/04dadd49-af57-440e-b17b-b6c3e3944178/tatil-gunlerinde-calisma-ruhsat-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b5c2912d-b674-4350-b73b-911ec31536a7/kamulastirilan-tasinmazlarin-kamulastirma-bedelleri-ile-vergi-degerleri-arasindaki-farklar-uzerinden-emlak-vergisi-tarhiyati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/28af8726-3e53-479b-ad98-1c9874fddf74/idarenin-iller-bankasindan-kullandigi-kredilerin-kayitlarda-olmamasi http://kamubis.com/decisions/SayistayFinding/dc8c6b3f-e801-449a-9667-24022d960b4c/bazi-sosyal-yardim-kapsaminda-yapilan-islerde-yardima-yonelik-kriterlerin-belirlenmemesi-ve-ispat-edici-nitelikteki-belgelendirmelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b5084118-b37d-4340-9eb9-f3393ee1b38b/dogrudan-temin-ve-pazarlik-usullerinde-belirtilen-parasal-sinira-tabi-isler-icin-yapilan-harcamalarin-kamu-ihale-kurumu-uygun-gorusu-olmadigi-halde-10-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/9c275c4f-95ce-4eae-be19-225f55927198/kalkinma-ajansina-gonderilen-paylarin-hesabinda-borclanmalarin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/56359bc1-e626-4eb7-98d3-f780b2b09e31/imar-planinda-park-alani-olarak-tespit-edilen-yerlerin-ticari-amacla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/71ae96b1-ff07-402e-a57f-4aeb049f3048/haksiz-cikma-zamminin-tahsil-edilmesiyle-ilgili-gerekli-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/53f0bdd9-d746-41c8-9138-d2e7a49708da/emlak-vergisinin-hesabinda-asansor-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/a033abed-40ad-4553-8536-d72274f84cb2/donem-sonu-islemlerinin-mevzuata-uygun-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/b4af2ccf-a667-4c95-8b83-3820d4260e8c/biletle-girilen-eglence-yeri-mahiyetinde-olan-su-parklari-ile-sahil-isletmelerine-iliskin-eglence-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/1c65ec68-dd18-42b7-8089-7d86e87c7f72/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/0afd04a3-6d37-4e26-ab3f-9a983066981e/belediyeye-ait-yat-limani-ve-kafeteryanin-isletme-haklarinin-ihaleye-cikilmadan-dogrudan-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/06a56370-db11-4b4d-8b39-bd2a29873f52/belediyenin-mulkiyetindeki-spor-tesislerinin-cesme-belediye-spor-kulubune-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/d134939a-bdb1-4425-a2f5-464b4c250b3e/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahakkukun-tahsilata-donusme-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/895b4689-058e-44c9-93c0-a2531cdadcaf/asansor-muayene-kurulusundan-periyodik-kontrol-ucreti-paylarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d20321de-8371-4869-b4b1-ba268d453fda/konser-organizasyonu-hizmeti-alimi-bedellerinin-dogrudan-temin-sinirini-gectigi-halde-acik-ihale-usulunun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/7e799ade-dde9-49aa-bcfb-cf8ed6351ece/satisi-yapilan-hurda-tasinirlarin-muhasebe-hesaplarinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/32ad1cbd-85e8-4f23-881e-76f40d35c999/tasinmaz-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c28b97f9-db62-4b63-9ec0-25445101d0a2/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d1421548-2221-4d3a-b849-89ecb7deff11/kapanan-belde-ve-ilce-belediyelerinden-devralinan-abonelerin-teminat-bedellerinin-kayitlarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/c63a56eb-a57b-45c0-917a-a346ed9fd341/buyuksehir-belediyesinden-aktarilmasi-gereken-otopark-geliri-paylarina-iliskin-takibin-yapilamamasi. http://kamubis.com/decisions/SayistayFinding/42e2e9f5-acb9-46fd-bfaf-b2712be160f3/evsel-kati-atik-bertaraf-ucretlerine-iliskin-bursa-su-ve-kanalizasyon http://kamubis.com/decisions/SayistayFinding/47733cd0-f10f-490b-a316-dde4eefbf173/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/f5c77b42-35e2-457a-8dd7-6b3e68ce4dc0/buski-tarafindan-abonelerden-tahsil-edilen-evsel-kati-atik-toplama-tasima-ve-bertaraf-ucretinin-ilgili-belediyelere-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/7f17527c-8e31-483f-b213-5082b54e8e3c/teklif-birim-fiyatli-ihalelerde-birim-fiyat-teklif-cetvelinde-yer-alan-bazi-imalat-kalemlerinin-ise-ait-projelerle-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/38f543a9-6fa6-4f3a-9809-eb401223ec48/4734-sayili-kamu-ihale-kanunu-cercevesinde-ihale-edilen-islerde-yeni-birim-fiyatlarin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/22113b61-5206-4d82-bee4-0301874904e8/yagmur-sularinin-uzaklastirilmasi-calismalarina-iliskin-olarak-verilen-tazmin-hukmunun-bir-kisminin-bursa-buyuksehir-belediyesinden-alinan-tasinmazlarla-takas-yoluyla-infazinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/aca88fa9-4b41-4575-b09a-5bd5a4aaf221/tahsil-edilen-kaynak-sulari-kira-gelirlerinden-ilgili-belediyelerine-pay-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ea8db73f-3ce4-41bf-832f-ded2571177aa/kurumun-iller-bankasina-sermaye-katilim-payi-olarak-yatirmis-oldugu-tutarlarin-iller-bankasi-anonim-sirketinin-sermayedarlari-arasindan-cikartilmis-olmasina-ragmen-halen-mali-kuruluslara-yatirilan-sermayeler-hesabinda-kayitli-olmasi http://kamubis.com/decisions/SayistayFinding/802b08e2-1a85-4d5f-9cd2-8802609f413d/tahsis-edilen-bazi-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1c77bf3a-da4c-421c-a7e0-63de419e02f9/strateji-gelistirme-dairesi-baskanligi-ile-abone-isleri-dairesi-baskanligindan-yil-sonu-itibariyle-alinan-alacak-bakiyesi-raporlarinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/f0fef43a-90d9-4bfe-b835-a572d10c6ffc/idare-faaliyet-raporunda-hedef-ve-gostergelerden-sapmalarin-nedenlerinin-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/48dcb7ab-710f-4e9c-a42e-debf5b0b08d6/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-sosyal-guvenlik-kapsaminda-prime-esas-kazanca-dahil-edilmemesi-ve-sozlesmeli-personelin-maaslarinin-calisma-sonrasinda-odenmesi http://kamubis.com/decisions/SayistayFinding/1963ea7d-4e86-4092-8f96-399544201f77/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/95165d51-be1c-4744-a839-5870fc65a3b0/tasinmazlarin-icmal-cetvelindeki-degerleri-ile-muhasebe-kayitlarindaki-degerlerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/7ef29f67-baad-4417-bcc0-0c586cce6348/yevmiye-defterinde-geriye-donuk-kayit-degistirilmesi http://kamubis.com/decisions/SayistayFinding/bdff3dfe-b784-4a86-9d6c-caae6da5e4a9/elektrik-ve-havagazi-tuketim-vergisinin-bir-kisminin-tahakkuk-kaydi-yapilmadan-tahsilatin-dogrudan-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/d92d7db9-d537-4160-b634-dc968ad59c9a/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6bb167ee-d3e3-427d-9472-cb2f601f7805/eglence-vergisi-mukellefi-olan-isletmelerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/0c864be1-e0fc-4b1b-a222-5faefc7b1a58/alinan-depozito-ve-teminatlar-hesabinin-vadesine-uygun-olarak-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2d79c9c8-0ac8-4053-95d2-2e4e49331157/belediye-tarafindan-kiraya-verilen-tasinmazlardan-pesin-tahsil-edilen-yillik-kiralarin-gelecek-aylarayillara-ait-gelirler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f97dbbbd-8a7a-4472-9a28-05cb6fe6e5ea/kira-suresi-biten-tasinmazlarin-yeniden-ihale-yapilmaksizin-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/94986acf-09a4-434a-ab86-cd453e1d130e/kurum-mulkiyetinde-bulunan-bazi-tasinmazlarin-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/b732b8e2-30e7-42e4-b434-8d5dea7a4875/cukurova-kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d01ec6ef-a81e-461b-9d3d-104e33c97bdb/tahsis-edilen-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2efc568f-f21f-4392-bc85-2d1e6c62962c/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/888fe807-7be2-4d9f-9460-48052cdfae74/ic-kontrol-mevzuati-gereklerinin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/511e5b6b-9149-4285-a357-ac6426b76edb/kurum-alacaklarinin-tahsiline-yonelik-icra-takibinde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/710d523d-8d87-4aaa-9d27-517c618f5954/ankara-buyuksehir-belediyesi-ve-bagli-idaresi-olan-ankara-su-ve-kanalizasyon-idaresinden-alinmasi-gereken-cesitli-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6b63ba2f-973a-4408-8017-5cf194765261/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/961bb12b-b08f-44b3-a5f0-acc1924388ea/kurumda-gorev-yapan-kadrolu-iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d5167f1c-f192-4dd5-b984-e6942bcad346/vadesi-gecmis-vergi-borcu-bulunan-istihkak-sahiplerinin-hakedislerinden-kesinti-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cd0f8392-6e1c-489e-8cdb-5a7c5aafaabb/sendika-aidatlarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/def6a146-625a-455a-acd1-2211bdb5e0a2/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-odenmemesi http://kamubis.com/decisions/SayistayFinding/3af66d00-ce83-4dcd-99aa-d1e0ef92813f/5393-sayili-belediye-kanunu-ile-belirlenen-yasal-borc-sinirinin-asilmasi-ve-icisleri-bakanligindan-izin-alinmadan-borclanilmaya-gidilmesi http://kamubis.com/decisions/SayistayFinding/7014836e-2661-43e0-a565-d2198a22fd76/tasinir-islemlerinin-mevzuata-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/5b409707-0f87-4690-83ae-538caf038c61/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4ffc7c32-9648-4f4a-a2b3-e6720ff40aa5/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1918d3a8-d320-41e7-bd68-994c11d8c434/kuruma-ait-tasinmazlarin-5393-sayili-kanuna-aykiri-olarak-vakif-ve-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/1f3759d4-ad80-402e-8df6-f9c47ee444c1/kamu-haznedarligi-yonetmeligi-hukumlerine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/69b649fe-87c3-43e3-a3cb-00f688022b0b/belediye-meclisi-tarafindan-verilen-borclanma-yetkisi-ile-yasal-borclanma-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/c11253a4-aee8-4cbc-a86a-6e582054ce9d/belediye-baskaninin-banka-hesaplarina-odeme-talimati-vermeye-yetkili-kilinmasi http://kamubis.com/decisions/SayistayFinding/a952c17b-745c-42ee-965e-3b2360a03fb7/haczedilemeyen-gelirlerin-ayri-bir-banka-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/20acd593-fd9f-44c3-88c1-90fca6b724aa/sayistay-ilamlarinin-gereginin-yapilmamasi-ve-kisilerden-alacaklar-hesabina-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/e6272219-6c0e-49ba-b162-63029214835c/kasa-hesabi-ile-diger-hazir-degerler-hesabinin-kullanilmamasi-ve-nakit-akis-tablosunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ded84c25-3629-47d5-b505-af1ac196fdf8/tahsisli-olarak-kullandirilan-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d4d81f6e-068b-43eb-a351-25246fec818b/hurdaya-ayrilan-maddi-duran-varliklara-iliskin-amortismanlarin-birikmis-amortismanlar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0c32aeb4-f8c9-45a7-ad88-f8b16cc3bb13/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/47aa337d-7ae1-49a1-b2a1-a72c8640851e/silinen-alacaklardan-kaynaklanan-giderler-yardimci-hesabinin-hatali-kullanimi http://kamubis.com/decisions/SayistayFinding/cae04fc3-1291-49de-9a8d-7dfe651cf706/gider-taahhutleri-ve-gider-taahutleri-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ec385f33-1e81-41d2-a83d-66709c4e906d/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumluluklerin-ilgili-hesaplarda-tam-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/72423738-3a1b-43c0-9a7d-ec54ead6d9b7/kurumun-tasinir-kayitlari-ile-muhasebe-kayitlari-arasinda-tutarsizlik-olmasi http://kamubis.com/decisions/SayistayFinding/0564380b-c5ca-40ac-bcfa-19b09ddcbd42/tahsil-edilen-cevre-temizlik-vergilerinden-buyuksehir-belediyesine-ayrilan-paylarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1871d90a-c6b0-44b1-a66d-73150d80277f/tasinmazlarin-muhasebedeki-kayitli-degerleri-ile-tasinmaz-icmal-cetvelindeki-degerleri-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/332f96ed-0c7c-4d69-8839-684801134fea/performans-olcum-sisteminin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-kayit-sistemi-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/65fc60c0-24b6-48cd-80c8-59bc0965c76f/performans-programi-donemi-disina-cikan-amac-ve-hedeflerin-belirlenmesi http://kamubis.com/decisions/SayistayFinding/38bf4f54-3d19-4355-9c66-6d862c90d402/stratejik-planda-izleme-ve-degerlendirme-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/55a2f317-9066-43eb-87d8-148bc5ad6ff9/stratejik-plan-kaynak-tablosunun-bes-yili-icerecek-sekilde-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/6cd25599-45f3-4364-87b8-05c3c60ce919/tasinmaz-satis-islemlerinden-kaynaklanan-emlak-vergisinin-tarh-ve-tahakkukuna-iliskin-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a5359bdb-b003-409d-aede-c34c8dd61174/mahalli-idareler-personelinin-gorevde-yukselme-ve-unvan-degisikligi-esaslarina-dair-yonetmelige-aykiri-olarak-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/4ac819ac-01fb-42c3-840d-5d48ffc4801f/kurumda-gorev-yapan-kadrolu-iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/24556474-d4f1-4cbf-9c9e-702a6b635f90/imar-planina-uygun-olarak-imar-programinin-hazirlanmamasi-sebebiyle-emlak-vergisi-uygulamasinda-mevzuata-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/082c40f6-d6db-4ef8-8a29-042a380ff1ac/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/e730cfe2-d828-49dc-89a7-05fb7b71df08/dogrudan-temin-limitlerine-uyulmamasi-ve-ihtiyaclarin-kisimlara-bolunerek-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/35c7817c-f39a-4e42-b544-f9bc1d57b4db/ihalelerde-pazarlik-usulunun-genel-bir-uygulama-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/9df02275-e28c-4a72-a4d1-e60472e10c67/kurum-hizmet-araclarinin-bazi-belediye-personeli-tarafindan-izinli-oldugu-gunlerde-ve-mesai-saatleri-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e1fc6ff2-4c56-4ba9-b84e-7b3ae32d21fc/ihalelerde-rekabeti-engelleyici-hususlara-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/d903c795-c379-4ed5-90ed-c9999342a2d0/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-sosyal-guvenlik-kapsaminda-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/846720a8-946a-4a2b-866c-b78853cf5300/parkmetre-yerleri-ve-muze-gelirlerinden-eyyubiye-belediyesine-aktarilmasi-gereken-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/18558ea4-0584-4303-9903-0160ec876e17/jeotermal-kaynaklar-ve-dogal-mineralli-sular-kanununda-ongorulen-belediye-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/abdd0073-4962-491d-89ef-efb0695272d4/kamu-ihale-kanununun-21b-maddesindeki-sartlar-gozetilmeden-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/d83c6c01-7479-4b83-b312-9bbb02c61635/kultur-katki-payinin-ilgili-idareye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c91317ef-7ba9-4dd3-85fb-de927979154b/belediyece-tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesine-gonderilmesi-gereken-paylarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e29c48e4-8177-49c0-805f-cd82969ef381/belediyeye-ait-tasinmazlarin-deger-tespitinin-bazilarinin-cins-tashihinin-yapilmamasi-ve-tum-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1ddfcbcd-8e6a-4461-91f0-be16006e2c5b/tamamlanan-ve-gecici-kabulu-yapilan-bazi-yatirim-harcamalarinin-258-yapilmakta-olan-yatirimlar-hesabinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/76c2eb56-2903-467c-adf1-8ed7a958986f/sanliurfa-buyuksehir-belediyesince-eyyubiye-belediyesine-aktarilmayan-eglence-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/2aaf0ba1-8df4-47fd-994b-9d7e1788e83c/belediyenin-muhasebe-kayitlarinda-yer-alan-yeralti-yerustu-duzenleri-ve-binalar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/7e69f044-5b48-481f-87ea-22954813c298/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/157ba5a7-536a-431a-a514-cf4b5cd95852/islevsel-bir-performans-olcum-sistemi-ve-sistemin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-toplama-ve-analizini-iceren-yeterli-bir-veri-kayit-sistemi-olusturulmamistir. http://kamubis.com/decisions/SayistayFinding/eeaffd7b-f44b-4887-87b7-2459ed3ee7ae/performans-programinda-hedeflerle-dogrudan-iliskisi-olmayan-performans-gostergeleri-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ccf5b8e5-7604-4e0a-81fb-8b685a0d5dc0/stratejik-planda-hedefler-icin-belirlenen-performans-gostergelerinin-sadece-cikti-odakli-olmasi-ve-hedefe-ulasilip-ulasilmadigini-olcme-yetisine-sahip-olmamasi http://kamubis.com/decisions/SayistayFinding/8e861d70-aed9-421b-a148-c8f47cec3606/bazi-stratejik-amaclarin-idarenin-hizmetlerine-iliskin-politikalarin-uygulanmasiyla-elde-edilecek-sonuclari-ifade-etmemesi http://kamubis.com/decisions/SayistayFinding/1c07f420-777b-42c8-a1d1-2c2a4362a1f9/mal-veya-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/34f71462-d7ae-4297-9805-4a2def8668b0/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/f2098b3e-d878-48f7-80fd-2558b081d66d/devlet-ihale-kanununa-gore-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/53a50011-04f8-41df-8c8f-5146140dd26c/sosyal-denge-tazminati-sozlesmesinin-yururluk-suresinin-4688-sayili-kamu-gorevlileri-sendikalari-ve-toplu-sozlesme-kanununa-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/8611215a-e9ce-45c5-ad24-e2acc9b797a9/gorevde-yukselme-ve-unvan-degisikligi-esaslarina-dair-yonetmelik-hukumlerine-aykiri-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/c3b01be1-25a0-410e-a4c4-f34e0ee73533/yapim-isi-icin-verilen-sure-uzatiminda-tum-risk-all-risk-sigorta-policesinin-bu-sureyi-kapsayacak-sekilde-yenilenmemesi http://kamubis.com/decisions/SayistayFinding/bb48b642-85db-4f1a-882c-2b843c09428f/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/49c3a026-a917-4e44-b8be-e3a9f973ce5b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7104037f-08f8-46d7-8025-5ad87899b5ee/kamu-idaresinin-kiraya-vermis-oldugu-bazi-tasinmazlarin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/a6988af9-388b-44d0-b284-d7df51a7f5aa/emlak-vergisi-hesaplamalarinda-kullanilan-bina-insaat-siniflarinin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/89c5b189-f9ac-4a4e-aefd-ba324e3c6b37/kamu-idaresinden-ruhsat-alma-zorunlulugu-bulunmayan-isyerlerine-cevre-temizlik-vergisi-tahakkukunun-yapilmamasi-ile-emlak-vergisi-tahakkukunun-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/57ab4dd0-9a1b-4bdf-b549-c5cac4dd7f26/fiyat-farki-odemelerinden-ve-is-artis-tutarlari-uzerinden-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/c09380d8-9487-4460-9971-f98105d47b55/faaliyeti-eglence-hizmeti-olan-isyerlerine-eglence-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/85860df9-bf41-4133-a6a9-fc844c35ec0c/bazi-isyerlerinden-cevre-temizlik-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/03f72eca-2c4c-4e14-ba7e-dc3d8647a3cf/ogrenim-duzeyleri-ve-tabi-olduklari-personel-kanunlari-degisen-memurlarin-intibak-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/3061043b-6edd-424e-902a-6e9d9e3b2ccc/mahalli-idareler-personelinin-gorevde-yukselme-ve-unvan-degisikligi-esaslarina-dair-yonetmelike-aykiri-olarak-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/06363624-26d7-4618-8d85-32abfb20dac7/gecici-iscilerin-yil-boyu-calistirilabilmelerini-saglamak-amaciyla-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/d2d33c53-9fe2-4f19-b923-eb0b6373bb65/personel-calistirilmasina-dayali-hizmet-alimi-kapsaminda-calistirilan-iscilerin-belediye-sirketinde-isci-statusune-gecirilme-islemlerinde-375-sayili-kanun-hukmunde-kararnamenin-gecici-24uncu-maddesi-hukumlerine-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/049f14f1-a279-49be-a584-be565c32bdba/kurumun-yillik-toplam-personel-giderlerinin-bir-onceki-yil-butce-gelirlerinin-40ini-asmasi http://kamubis.com/decisions/SayistayFinding/68d59e74-6f63-47b8-98e1-8555fd09fb22/kamu-idaresine-ait-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3f2f871f-462f-443a-a543-e179ec5997f0/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenen-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5f431d24-afe9-4fe6-9e0e-48bededa0b6a/kisilerden-alacaklar-hesabindaki-alacak-tutarlarina-faiz-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e365b7c9-462a-445c-88fe-ba0602c12f18/pesin-odenen-kira-bedellerinin-gelecek-aylara-ait-giderler-ve-gelecek-yillara-ait-giderler-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/86ef213a-ddd2-4603-9016-9a2b64a54c4f/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/02b4e366-77a1-415c-a88c-008f7b44e60e/avukatlik-vekalet-ucretlerinin-gelir-hesaplarina-kaydedilmesi-gereken-tutarlarinin-emanet-hesaplarinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/78ee727c-c94d-4819-91f1-74e93faf6546/kurumca-verilen-borclardan-alacaklar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d7414d4d-081e-4966-9921-745c257428f5/maddi-olmayan-duran-varlik-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/8f834944-b525-43de-a4a4-f03ab4feb92b/ilk-madde-ve-malzemeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0e8951c6-6532-4ad6-87b7-2b0c129a86af/sirketlere-aktarilan-ortaklik-paylarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1454d87c-1021-494d-bc4e-946ef50d0c71/tasinmazlarin-tumunun-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/221ea64e-94ec-480e-b215-0ab90a793d38/performans-olcum-sisteminin-sistematik-ve-guvenilir-bicimde-analizine-imkan-verecek-olan-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/a7a9036a-33b3-4d4f-a80b-a53119afa3a3/performans-gostergelerinin-olculebilir-nitelikte-olmamasi http://kamubis.com/decisions/SayistayFinding/b282e18f-2319-4477-a7e6-a51e04409f61/isyeri-acma-ve-calistirma-ruhsati-olmayan-isyerlerine-mevzuatta-ongorulmemesine-ragmen-sure-verilmesi http://kamubis.com/decisions/SayistayFinding/920b3d17-cced-4eef-a4e6-2d266041687c/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payi-icin-belediye-meclisince-karar-alinmamasi-ve-bu-nedenle-soz-konusu-payin-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/d0a35c89-4df9-4699-b351-cc8326652ebb/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/efba9e51-7a6d-421b-90b2-daf9d7c84cac/taahhut-evraki-ile-sozlesme-tasarilarinin-mevzuat-geregi-zorunlu-olan-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/21464251-de62-435f-955d-742ad2f06681/kurumsal-mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/fb7a72e9-5910-425a-854f-08ed06bb220b/idare-binalarinin-diger-kamu-idaresine-tahsis-edilmesine-ait-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2b6a9804-35ba-4b46-be9a-c2c4483d861f/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/dd6ec44f-d75c-4a53-b733-ab8edfd3b2ec/kiraya-verilen-gayrimenkullerin-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b94ea8c0-315e-4f6d-b42b-b54dd1b5469e/mali-durum-ve-beklentiler-raporunun-duzenlenerek-yayinlanmamasi http://kamubis.com/decisions/SayistayFinding/a9b338ec-3764-4b31-85bd-02a2ff1042ff/kurum-tasinmazlarinin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/717d6a40-862d-4a89-ba44-0a51aa586b26/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-uyarinca-belediye-tasinmazlarinin-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7a32b28f-ed8b-45c7-9b65-0a81c4df9e15/belediye-sinirlari-icerisinde-yapilmis-olan-devir-ve-ferag-islemlerinin-tapu-idaresi-tarafindan-hizan-belediyesine-bildirilmemesi-belediyenin-de-bu-konuyu-takip-etmemesi http://kamubis.com/decisions/SayistayFinding/a68c240f-34fc-4226-b933-a1f80b7b392f/gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f1f59023-ce27-4d36-906d-e6321ac02cd7/2018-yili-faaliyet-raporunda-performans-programinda-yer-alan-hedefin-uzerinde-gerceklestirilen-bazi-faaliyetler-icin-sapmalarin-nedenlerine-raporda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/1efc2cb2-abe6-4b9e-99df-ba7bc073dda6/performans-programinda-yer-aldigi-halde-faaliyet-raporunda-yer-verilmeyen-performans-hedef-ve-gostergelerinin-olmasi http://kamubis.com/decisions/SayistayFinding/6578c6e2-3f02-4dd6-ad6c-a9e1bedfe529/maliyetlendirme-asamasinda-genel-yonetim-giderlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/c1bb5216-5227-497f-b22c-8a3325de95da/stratejik-planda-bazi-temel-sorularin-cevaplarinin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e8e55ffa-d393-4917-914f-49d3bbed87e6/stratejik-planda-kaynak-tahminine-iliskin-bilgiye-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/5066131d-3345-49c3-ba21-51780bfb67b1/stratejik-planda-yer-verilen-bazi-performans-gostergelerinin-gerekli-kriterleri-saglamamasi http://kamubis.com/decisions/SayistayFinding/204a48e7-7829-4eec-9a86-5ab0e8ec0474/faiz-gelirlerinden-kesilen-vergilerin-butce-gideri-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fb78511e-3c70-4828-871b-e56c97a2e022/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/06de76f8-b07b-4e1d-914e-6f2dbdf4aaa3/tuketim-malzemelerine-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/3f8b61e0-af0b-472f-8594-ef4e0793ee43/bazi-hizmet-alimlarinda-hizmet-ifa-edilmeden-odemede-bulunulmasi http://kamubis.com/decisions/SayistayFinding/16a9f07b-0c65-4f4c-a665-2967dd750223/bazi-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/243b514f-b336-4800-86da-a25f9c3a96ad/tasinir-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b97c8fd1-bced-4ad2-a27f-30f38f5e397e/mal-alimlarinda-mevzuatta-belirtilen-sinirin-uygun-gorus-alinmaksizin-asilmasi http://kamubis.com/decisions/SayistayFinding/6d792dfe-515f-4448-8a96-d1e0f58789dc/ortak-hizmet-projelerinin-tek-bir-meclis-kararina-dayanilarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/66b57f2c-addc-4300-88a7-d83d15ef4e92/otopark-bedellerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ba8d927e-3246-4efe-bc08-b84525d15994/sozlesmeli-personele-odenen-sosyal-denge-tazminatina-iliskin-isveren-sigorta-prim-payinin-odenmemesi http://kamubis.com/decisions/SayistayFinding/b491e60d-9ee0-43ab-9973-2c858a6d5b42/muayene-kabul-islemlerinin-etkin-bir-sekilde-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/1badc3d1-8b9f-4603-897a-d05fc4a7cf50/ilce-belediyelerince-gonderilmesi-gereken-otopark-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3db6a7cd-767e-45c3-9338-27016ad7d578/cikti-veya-sonuc-odakli-oldugu-degerlendirilen-3-adet-performans-gostergesinin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/573c1e45-3231-4181-b317-4fd34e5844a1/bazi-ilce-belediyeleri-tarafindan-gonderilmesi-gereken-cevre-temizlik-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/58414c40-0757-479e-b546-f5d25d1770e4/baski-tarafindan-gonderilmesi-gereken-cevre-temizlik-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/655c0970-ae3c-4cc0-8a89-cd39188999ed/idare-tarafindan-yapilan-tasinmaz-kiralama-isleminde-rekabeti-engelleyici-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/87567244-e110-448c-bb98-8cbc5f348860/organizasyon-hizmet-alim-isinde-4734-sayili-kamu-ihale-kanununun-temel-ilkelerine-aykiri-hareket-edilmesi http://kamubis.com/decisions/SayistayFinding/33887d1c-6ce8-4297-a830-369f5c1d4997/arac-ve-ekipman-kiralama-ihalelerinde-4734-sayili-kamu-ihale-kanununa-ve-696-sayili-kanun-hukmunde-kararnameye-aykiriliklar-olmasi http://kamubis.com/decisions/SayistayFinding/00172900-a44d-44d4-92e9-5ec4965f21f6/mallarin-onceden-alinip-ardindan-ihale-yapilmasi-ve-bazi-mallarin-eksik-alinmasi http://kamubis.com/decisions/SayistayFinding/a3ca4483-9820-4cba-a20d-b19d470909d3/gelecek-yillarda-olusacak-banka-faizlerinin-donemsellik-ilkesine-aykiri-bir-sekilde-2018-yilinda-gider-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/25bcc45a-823d-49b3-9544-173e840eff05/satis-sozlesmesi-feshedilen-tasinmazin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/72ccee41-d523-4ab6-98df-8f119b331645/hissedar-olunan-sirketlere-taahhut-edilen-ve-odenen-sermaye-bilgisinin-bilancoda-hatali-gosterilmesi http://kamubis.com/decisions/SayistayFinding/183a44dd-6bca-4168-abfa-7535d0ff79d1/faaliyet-raporunda-performans-hedeflerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/56506ce0-657f-4604-8804-c3dc2e25a3be/faaliyet-raporunda-butce-hedeflerindeki-sapmalarin-izahinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3b036ec5-e38b-49a2-8a11-fd98bdf7201e/stratejik-plandaki-bircok-hedefin-olculebilirlik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/7bd9cd17-2144-4c5b-aa94-1a2e249bc248/stratejik-planda-maliyetlendirme-bolumunun-hedeflerin-maliyetini-gostermemesi http://kamubis.com/decisions/SayistayFinding/00adab21-8637-4480-99e1-ad777e948b17/stratejik-planda-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/33e02111-eb75-43a0-8a82-d9b650a91dd3/tekliflerin-yaklasik-maliyetin-ustunde-olmasina-ragmen-mevzuatta-yer-alan-sorgulamalar-yapilmadan-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/597ff5c0-6757-4a69-a09a-d534d46c0cc1/tasinmazlarin-ihale-yapilmaksizin-kira-sozlesme-surelerinin-mevzuata-aykiri-sekilde-uzatilmasi http://kamubis.com/decisions/SayistayFinding/f72acf7d-5b5f-4682-8e2f-27e150acdd5f/sozlesme-yapma-yukumlulugune-uymayan-istekliler-hakkinda-ihalelere-katilmaktan-gecici-olarak-yasaklama-islemi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/61537894-ea5d-4d71-bd9f-7c8148f9777c/bazi-faaliyetlerin-performans-programi-hazirlama-rehberine-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/80a0ff29-d690-42f3-8842-906b27f506bb/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/635e54ae-4f64-41fb-96d0-41ad85e7e146/otopark-hesabinda-toplanan-bedellerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a5439357-c638-4e10-a132-5f0b47e4fd67/otobus-hatlari-isletme-hakkinin-kiraya-verilmesinde-mevzuata-aykiri-olarak-2886-sayili-kanunun-51g-maddesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b16c2652-bc14-4387-8aeb-9bdb84c9a4e7/nakit-islemlerinin-mevzuat-hukumlerine-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/a652cc82-ac63-490c-bafe-80b7fb675aa1/mal-ve-hizmet-aliminin-mevzuata-aykiri-olarak-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/b56fe3bf-fdf3-4335-bb50-087f7a1fe3e6/bazi-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/2c4caacf-6016-4e45-a749-4cf3305b71ba/kamu-ihale-kanunu-kapsaminda-olan-mal-aliminin-kapsam-disinda-tutulmasi http://kamubis.com/decisions/SayistayFinding/87ecc7c9-e32f-42ba-a2e6-816d0b82e123/faaliyet-raporunda-yer-alan-bazi-amac-ve-hedeflerden-sapma-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/48d0fb4e-ac37-4575-8860-e81214b43dd0/performans-programinda-yer-alan-faaliyet-maliyetleri-tablosunun-performans-programi-hazirlama-rehberine-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/9816129b-6039-418a-8619-e1545d41720d/performans-programinda-stratejik-plandan-farkli-ve-hedeflerle-dogrudan-iliskisi-olmayan-performans-gostergeleri-belirlenmesi http://kamubis.com/decisions/SayistayFinding/db5f692f-47ef-4ec0-9887-f688cd9d83a7/performans-programinda-faaliyetlere-performans-gostergesi-olarak-yer-verilmesi-ve-hedefe-ulasilip-ulasilmadigini-olcme-yetisine-sahip-olmamasi http://kamubis.com/decisions/SayistayFinding/09fc2942-3d18-437c-8755-ce5d03430aab/stratejik-planda-hedefler-icin-belirlenen-performans-gostergelerinin-sadece-cikti-odakli-olmasi-ve-hedefe-ulasilip-ulasilmadigini-olcme-yetisine-sahip-olmamasi http://kamubis.com/decisions/SayistayFinding/652a74f5-0ac9-4689-9e05-a7ca4cc15986/stratejik-planda-yer-alan-performans-gostergelerinden-bazilarinin-iyi-tanimlanma-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/22eff241-28ab-483b-b1b1-e6ad849af6a7/stratejik-planda-performans-gostergelerinin-yillara-iliskin-hedeflerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/ded9119d-1251-49ed-b2eb-ce91c3e6255c/bazi-stratejik-hedef-ve-gostergelerin-stratejik-planlama-kilavuzuna-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/5e5a7845-9aa7-4ef2-8ef2-6d8afa5aab35/kaynak-tablosunun-stratejik-planda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7f6ef376-6817-417f-9768-f4a503a70fb1/park-alanlarinin-kiralanmasi http://kamubis.com/decisions/SayistayFinding/c1db17b0-20ec-43e9-8f3d-ab247f2cb985/otopark-yonetmeligi-uyarinca-alinmasi-gereken-otopark-bedellerinin-hic-alinmamasi-ve-ankara-buyuksehir-belediyesine-herhangi-bir-aktarmanin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/52ddac28-cf22-4849-a118-bcb048680f9c/icinde-belediye-ana-hizmet-binasinin-da-yer-aldigi-idareye-ait-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ae6174ed-d41a-4ad3-93a2-cc70907c7c70/gecis-hakki-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e97bb629-5426-4ac1-a6f2-e00feabb27b0/elektrik-enerjisi-tedarik-eden-sirketlerin-elektrik-ve-havagazi-tuketim-vergisi-beyannamelerinde-kontrol-risklerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5c03a15e-78a3-4f9e-a47e-1f22cd49c505/eglence-vergisi-mukellefi-olan-bazi-isletmelerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/0b851fb6-acbc-469a-b076-30f75627ff2b/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-kamu-ihale-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7c6fdc6b-d989-46de-8f36-92635f3a1f85/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahakkukun-tahsilata-donusme-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/a9ac3497-c4b6-4b50-b34a-f84fa7dc3ae3/bazi-stratejik-amaclarin-idarenin-hizmetlerine-iliskin-politikalarin-uygulanmasiyla-elde-edilecek-sonuclari-ifade-etmemesi http://kamubis.com/decisions/SayistayFinding/aeee9766-e851-44d6-b2eb-f6e44e18350d/belediyenin-kullanmakta-oldugu-muhasebe-sistemine-iliskin-riskli-alanlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/474bb87f-e74a-462b-a0c7-e9e3b6772b37/belediye-tarafindan-kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dfa709e9-dc88-45e2-81b3-05b02f70bc9a/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2b141c16-f0d6-4f12-b30e-4812ac06ebab/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1cc7cdac-bd08-4b7c-bf02-3867093ce20b/elektrik-ve-dogalgaz-dagitimtedarik-sirketlerine-guvence-bedeli-odemelerinde-bulunulmasi-ve-guvence-bedeli-alim-amacinin-kamu-tuzel-kisiligi-ile-bagdasmamasi http://kamubis.com/decisions/SayistayFinding/54a7f9bb-e135-48fd-bfc8-7e1b5e8ee6bb/toplu-tasima-hizmetlerine-iliskin-haklarin-ihale-yapilmaksizin-halk-otobuslerine-verilmesi http://kamubis.com/decisions/SayistayFinding/efd021dc-e045-4a48-bb14-03f8acf4d732/yapim-islerinin-anahtar-teslim-goturu-bedel-yerine-birim-fiyat-sozlesmesi-ile-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/c2b9edd7-c1f8-4736-a399-f1965bb0a2bb/tek-seferde-ihale-ile-temin-edilebilecek-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/b49173ce-0365-49b5-a425-875718f9d131/mal-ve-hizmet-alimlarinda-pazarlik-usulu-ihale-yontemi-yaygin-bir-sekilde-kullanilarak-kamu-ihale-kanununun-temel-ilkelerine-yeterli-ozenin-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/7a3f5611-c448-446f-9209-a74cdfb5be03/buyuksehir-belediyesinden-golbasi-belediyesine-arac-park-yerleri-ile-ilgili-paylarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/55dc6bf0-1c62-4984-91d6-a2833ad09b97/tasinmaz-kayitlarinin-ve-degerleme-islemlerinin-mevzuata-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6103277e-a614-4015-8ade-0fd40f490729/tahakkuk-ve-nakit-kayitlari-esanli-gerceklesmesi-gereken-bazi-hesaplarin-birbirleriyle-uyusmamasi http://kamubis.com/decisions/SayistayFinding/26861889-add8-480f-a8a7-8a7a3c9b832f/gelirlerden-tecilli-ve-tehirli-alacaklar-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9c6a3692-1753-4011-9bd3-13bdd542da0d/gelecek-aylara-ait-gelirler-hesabi-ve-gelecek-yillara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f5bd7bc7-0d6e-458e-9d3e-05d27267cab6/birikmis-amortismanlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a46a698c-2807-46a2-9882-30367332539f/islevsel-bir-performans-olcum-sistemi-ve-sistemin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-toplama-ve-analizini-iceren-yeterli-bir-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/15527397-7473-4f06-8a28-4868e73731ce/stratejik-plan-ve-performans-programinin-hazirlanmasindaki-bazi-zafiyetler-izleme-ve-degerlendirmeye-de-yansimasi-nedeniyle-islevsel-bir-performans-olcum-sisteminin-gereklerinin-yeterli-olcude-yerine-getirilememesi http://kamubis.com/decisions/SayistayFinding/81de2945-51df-4662-b953-3d5b934038fe/tasinmazlarin-kiralama-surelerinin-ihale-yapilmaksizin-encumen-karariyla-uzatilmasi http://kamubis.com/decisions/SayistayFinding/87d45bd5-99fb-4c17-a617-8333e6e8f1e5/yapim-islerinde-sure-uzatimi-verilen-hallerde-all-risk-sigorta-suresinin-uzatilmamasi http://kamubis.com/decisions/SayistayFinding/ee8b4b49-239d-41e5-82d7-0528d209a72c/tip-sozlesmelere-uygun-olmayan-sozlesme-tasarilariyla-ihalelere-cikilmasi http://kamubis.com/decisions/SayistayFinding/566e4e46-f30b-4321-b90b-8dc70c32f04a/ihale-islemlerinde-4735-sayili-kanunda-ongorulen-sartlar-gerceklesmeden-is-artisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/54e37356-8f34-40ec-8140-6818b6cf55ab/akaryakit-ihalesinde-muayene-ve-kabul-islemlerinin-mevzuata-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/4952ebad-9a45-4368-bf89-cadba79f2140/4734-sayili-kanunun-21-ve-22nci-maddelerindeki-parasal-limitler-dahilinde-yapilan-harcamalarin-yillik-toplaminin-idare-butcesine-bu-amacla-konulan-odeneklerin-10unu-asmasi http://kamubis.com/decisions/SayistayFinding/2833f1a3-8df4-43bf-bf08-10ec230cc69b/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4889150f-735d-4d99-a79f-71eefb2dc018/kuruma-ait-tasinmazin-buyuksehir-belediyesine-sosyal-tesis-olarak-kullanilmak-uzere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/e5bdffa2-e86d-4934-b808-01a65e92d339/elektronik-haberlesme-hizmetiyle-ilgili-gecis-hakkindan-faydalanan-isletmelerden-ucret-alinmamasi http://kamubis.com/decisions/SayistayFinding/e161d1a2-2364-4408-be3d-a4edbd169b6e/hazineye-ait-tasinmazlarin-satisindan-belediyeye-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/19c9a277-309a-4057-81ba-236f82d37837/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9c586514-e2b2-4df7-8495-ac1f4a6c4e84/eglence-vergisinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f65e150-d1cc-441a-97ce-a03c30cff5a4/ilk-madde-ve-malzeme-hesabina-girisi-yapilan-tasinir-varliklarin-tuketilip-tuketilmedigine-bakilmaksizin-ay-sonlarinda-cikis-yapilarak-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/827be2b5-c740-4968-80e0-fcfc382e8bd1/ozel-maliyetler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b81fcdfc-bc28-420d-8a17-ebd2ad2f49bf/hurdaya-ayrilan-tasinirlarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/49e22ac8-f848-4ae8-a571-3d49319e6672/islevsel-bir-performans-olcum-sistemi-ve-sistemin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-toplama-ve-analizini-iceren-yeterli-bir-veri-kayit-sistemi-olusturulmamistir http://kamubis.com/decisions/SayistayFinding/44cc4800-5e63-4b88-aa12-76983a42ee6d/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/246de133-afd9-46b8-a380-f985381dd903/demirbaslar-hesabinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9be34f68-8620-4f7b-b538-ca3a8c70c03b/tahsisli-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/53efcf73-53be-4eb2-be17-eae5f4eb2e28/tasinmazlarin-envanterinin-cikarilmamasi-ve-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fd6187af-b7f1-41f6-a88b-ffc1424a6639/kurum-tarafindan-cesitli-kuruluslara-verilen-guvence-bedellerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e4e32199-91fd-4a7f-be29-b38d34ca919d/vergi-gelirleriyle-ilgili-tahakkuk-birimlerindeki-kayitlarla-mali-tablo-kayitlarinin-birbiriyle-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/f66024ee-6074-4f33-acbf-452ce443e7c7/faaliyet-raporunda-temel-mali-tablolara-iliskin-aciklamalara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/e605e8dc-7bb6-4952-b2d0-0dc052131bbc/performans-programinda-hedeflerle-dogrudan-iliskisi-olmayan-performans-gostergeleri-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7c3f06e9-1cfa-4c71-bde1-48f1c7f2aa89/performans-programinda-faaliyetlere-performans-gostergesi-olarak-yer-verilmesi-ve-hedefe-ulasilip-ulasilmadigini-olcme-yetisine-sahip-olmamasi http://kamubis.com/decisions/SayistayFinding/c36b658d-a480-4b36-a614-bf80d52a5f32/stratejik-planda-hedefler-icin-belirlenen-performans-gostergelerinin-sadece-cikti-odakli-olmasi-ve-hedefe-ulasilip-ulasilmadigini-olcme-yetisine-sahip-olmamasi http://kamubis.com/decisions/SayistayFinding/3fc39c2c-3875-4eec-9439-9393032650f3/bazi-stratejik-amaclarin-idarenin-hizmetlerine-iliskin-politikalarin-uygulanmasiyla-elde-edilecek-sonuclari-ifade-etmemesi http://kamubis.com/decisions/SayistayFinding/6b4dab09-8095-447a-ace1-91314b0a2fbd/personel-calistirilmasina-dayali-hizmet-alimi-suretiyle-calistirilan-iscilerin-kadroya-alinmasinda-ve-bunlarin-istihdaminda-ilgili-mevzuat-hukumlerine-aykiri-davranilmasi http://kamubis.com/decisions/SayistayFinding/e63732ec-2cdf-45fa-8e31-ae0d69b69e51/kamu-kurumlarina-yapilan-tasinmaz-tahsis-islemlerinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7572d10d-92b5-4834-86f9-87e9837e9b6e/belediye-gelirlerinden-takipli-hale-gelen-alacaklarin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/06d1611f-3e67-4112-b379-d4b75500fb1e/ihale-mevzuatina-aykiri-uygulamalar http://kamubis.com/decisions/SayistayFinding/a2e8edba-eeeb-43e9-a09a-4206ac1c7fe8/toplu-tasima-hizmetinin-ihalesiz-gordurulmesi http://kamubis.com/decisions/SayistayFinding/d5647ba8-eeaf-411f-8421-f0049beb2b7c/amortisman-islemlerinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/25213238-c318-4d17-8e24-6d7e22e5d676/tasinir-mal-yonetmeligine-aykiri-uygulamalar http://kamubis.com/decisions/SayistayFinding/5084d41e-32a3-4eb3-a1f0-7bce62f5b79d/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f47158d0-0e72-49b4-a64f-771722d45b6a/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0261672b-541d-4981-a207-fff7860bd04f/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/342a8a5e-4abe-4c71-876c-b9978ba3df2b/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a0c6708d-23ab-43bd-add4-08b6358925f9/su-tesisi-harcamalarina-katilim-payi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e1b6862e-c761-4b38-8768-0a8b9cf8bbbd/sosyal-denge-tazminati-sozlesmesine-mevzuata-aykiri-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/7e908837-b367-49de-9d34-eacc403e8802/kurum-tarafindan-mevzuata-aykiri-sekilde-borclanmalarda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/510b8f33-a456-4c69-b888-fb91c625614c/hazineye-ait-tasinmazlarin-satisindan-belediyeye-aktarilacak-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/01fd9510-31d1-4270-ba2b-13fbdd05f079/eglence-vergisi-alinmasi-gereken-isyerlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a1153ffb-4a6b-4853-9a27-152030dd5c0c/odenen-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7ab7d615-c009-42de-9838-a4799d016be2/dogrudan-temin-yontemiyle-gerceklestirilen-alimlara-iliskin-2.00000-tlnin-uzerindeki-odemelerde-hakedis-sahiplerinin-vergi-borcu-sorgulamalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c41c1acb-c3ab-475b-ae89-be19c4e635d5/belediyenin-haczedilemeyen-gelirlerinin-ayri-hesaplarda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/65f337e6-b4e1-484d-a452-29a491d8ea3f/belediyece-kiraya-verilen-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/b93f578a-205c-458a-8050-720e580bda31/belediye-tarafindan-yurutulen-toplu-tasima-hizmetlerinden-belediye-personelinin-ucretsiz-yararlanmasi http://kamubis.com/decisions/SayistayFinding/880db88f-9480-45a5-aafa-c3e5c8f8cc99/gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/be397b71-979c-42a1-a289-a5ca8c8bd1b5/5018-sayili-kamu-mali-yonetimi-ve-kontrol-kanununun-ongordugu-harcama-surecinde-eksikliklerin-olmasi http://kamubis.com/decisions/SayistayFinding/d0674201-40b4-400f-b1cd-c697ef82b870/muhtelif-alimlarin-kisimlara-bolunerek-dogrudan-temin-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/6d6d63b7-8727-4124-99a7-2c98179bb6b3/odemelerin-kurumun-banka-hesaplari-uzerinden-eft-yoluyla-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/8e72854b-ab54-4ee9-a8a7-ab1ae51524f1/mal-ve-hizmet-alim-ihalelerinde-pazarlik-usulunun-genel-bir-uygulama-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/aad206e7-4517-4431-b234-77087a8bbc06/cep-telefon-hatlarina-yonelik-kurum-tarafindan-gerekli-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ce90cf97-3de1-4b82-a531-33761c57b813/alacak-ile-borclarin-kisa-ve-uzun-vade-dikkate-alinmadan-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/1334337b-4e44-49c2-b475-66a3fadc0a43/ozel-kalem-mudurlugu-uzerinden-mudur-ve-muhendislik-mimarlik-kadrolarina-mevzuata-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/23ae7d1b-8342-4650-9fea-4279cd885f13/belediye-baskani-disinda-bazi-birim-mudurlerince-de-temsil-agirlama-butcesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9ae9aa82-5860-4208-bdf4-a969a34d30ef/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3f62934c-efdf-4e0a-a88e-57b4d462acec/zamanasimina-ugramis-butce-emanetlerinin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/ebb3ee6a-c249-4c86-b10c-a9bff86e0c48/ilk-madde-ve-malzeme-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ec58036b-b63c-42a5-bf38-08bc240c081d/gecmis-yillar-olumlu-veya-olumsuz-faaliyet-sonuclari-hesaplarinin-yonetmelik-hukumlerine-aykiri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7c80918e-4f97-4085-8830-a21b16df1e66/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/50ded86a-c6ec-4c2e-8dfa-8d580126bdac/tasinir-mal-yonetiminde-mevzuata-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/c545b60d-38e8-42ee-89f4-19ec550d9407/dogalgaz-dagitim-sirketine-kanundan-kaynaklanan-ortakligin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/f896e427-dd73-4e8c-864a-7384aeb1a4d8/yapilmakta-olan-yatirimlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fb6f9c54-681c-4abb-8dbe-92d123b0998e/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e724d2ef-053d-4767-9ade-9f0c0c3d24f9/belediye-tarafindan-tahsise-verilen-ve-baska-kurumlarca-belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/afaa1b95-5df9-488a-9c6f-bb62b5614b96/iller-bankasi-ortaklik-payinin-mali-kuruluslara-yatirilan-sermayeler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/316adf11-cabc-465e-9cdc-ac9d24c18cf7/faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/8cfc65ba-c9e9-44df-a7cc-2cab4d6efe07/belediye-adina-tapuda-kayitli-bulunan-bazi-tasinmazlarin-belediye-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/70f516e5-2101-4c4a-8ac7-c48497c1de8d/faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisi-tutarlarinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/95cc778d-5208-47f8-96a7-629891d20e55/performans-olcumlerinin-saglikli-ve-guvenilir-bicimde-yapilabilmesi-icin-gerekli-olan-kurumsal-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/0c1d37c1-795c-4394-9add-118abab5647f/faaliyet-raporlarinda-amac-ve-hedeflere-iliskin-sonuclara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/5b50d51c-989c-4b23-b2d6-8c56aa378365/performans-programinin-idare-duzeyinde-hazirlanmasi-yerine-harcama-birimleri-duzeyinde-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/9bb800f9-e561-4add-8e41-8ab96c661475/performans-programinda-yer-alan-bazi-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/a2515405-4b2f-4869-bd52-31ec789ae5db/performans-hedeflerinden-bir-kisminin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/c0ff56fa-02be-48e6-86d8-afe5adc2fbe4/stratejik-planda-paydas-analizinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/a1345be6-82a5-4e23-987e-cfc3cd577eae/stratejik-planda-maliyet-tablosu-ile-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/aa8fd9e5-a55e-438e-9527-4b650521332a/stratejik-hedeflerin-ve-gostergelerin-olculebilir-sekilde-ifade-edilmemesi http://kamubis.com/decisions/SayistayFinding/4fbc3cd5-5d52-4e5a-9d71-088b338888a2/kurumda-ic-kontrol-ve-on-mali-kontrole-iliskin-duzenlemelerin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/6b963d16-ad6b-4cf2-862a-e5c67c33c822/belediyeye-ait-tasinmazlar-icin-yonetmelikte-ongorulen-form-ve-icmal-cetvellerinin-olusturulmamasi-mevcut-kullanim-sekli-ile-tapudaki-kaydi-birbirine-uygun-olmayan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3218ada9-1757-41d4-9778-161683a8efe0/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/38c64223-9f14-41c5-b12d-fd120225bd9f/2886-sayili-kanuna-gore-ihale-edilmis-olup-kira-sureleri-sona-eren-bazi-tasinmazlarin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ca9211ed-e0b4-435b-8131-909e6cdc159d/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/8c6503bf-e5d0-4129-80e4-2a6caa8ef073/faaliyet-raporunda-idarenin-performans-hedeflerine-iliskin-butce-gerceklesmelerini-takip-etmesini-saglayacak-bir-sistemin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/d9da2773-df02-4e17-87b9-b1529d6a6fa0/faaliyet-raporunda-genel-bilgiler-basligi-altinda-idarenin-dis-denetim-raporlarinda-yer-alan-tespit-ve-degerlendirmelerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/234b5695-4969-4f48-a6a2-a065303c2b24/performans-hedeflerinin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/9d2c62fd-8d91-4cb9-b71c-ca0d6c192ceb/performans-hedefi-tablosunda-hedef-ve-gostergelere-iliskin-aciklamalar-kismina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/6ede1ca9-6aaa-4c67-a114-9d5ca2031d72/stratejik-planda-olculemeyen-hedefler-icin-gostergelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d08c97ec-dced-4b90-bb83-ec995a75ed6b/kaynak-tablosunun-stratejik-planda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/be01fcf8-88cf-476b-94d3-99ca3aa780ee/kidem-tazminati-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/41114ddd-796e-4fe6-8251-4b46ad90bd6d/tasinmazlarin-mevcut-kullanim-sekli-ile-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/2528c5e3-982b-4ab8-bb31-ad16c1d461f4/su-ve-kanalizasyon-abonelik-teminatlarinin-mugla-su-ve-kanalizasyon-idaresi-genel-mudurlugune-devredilmemesi http://kamubis.com/decisions/SayistayFinding/3c805423-e49a-4827-8093-84f5389eb877/kesinlesen-sayistay-ilam-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/527fc45b-4780-43d3-b66d-cf753810d8e3/kalkinma-ajansina-aktarilacak-paylarin-hesabina-esas-alinan-matrahin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/02a5c6a9-e0a3-45bb-b18b-2855fc17a78c/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/fbc9b1c5-ac02-41f9-b67d-818e6d223b5b/indirimli-emlak-vergisi-uygulamasindan-yararlanmamasi-gereken-kisilerin-bu-uygulamadan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/c514ac89-0b49-4ed5-98d7-7d948041c29f/gelir-kalemlerinin-genel-tahsilat-oranlarinin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/75edfc89-f5a1-450b-ac4d-9f42a7c2d0e6/bes-yillik-imar-programlarinin-yururluge-konulmasina-ragmen-kisitli-emlak-vergisi-uygulamasina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/64e2e57e-7155-4495-9f2e-258c50e40e29/belediye-sinirlari-icerisinde-yapilmis-olan-kamulastirma-bilgilerinin-tapu-idaresinden-alinmamasi-ve-emlak-vergisi-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/bcd69d97-9af9-4c4d-8a47-08ba437efa3b/bazi-isyerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/f4602b0e-eb4e-46d3-8047-fb5d1bae02d8/tahsil-edilecek-tasinmaz-kiralama-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/93475b64-ea6e-4860-8c88-d05413d84282/kesin-teminat-mektuplarinin-iade-edilmemesi-ve-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/ade90b11-ed57-463b-8c7b-50f00531191e/katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a1d5a9ff-5036-40f5-a8a7-465aaebf0742/diger-borc-ve-gider-karsiliklari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6361bfe5-91f7-4db9-b0b6-b3e8bc7ec124/performans-programinda-yer-alan-stratejik-hedef-ve-faaliyetler-ile-bunlara-iliskin-maliyetlendirmelerin-stratejik-planla-uyumlu-bir-sekilde-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/fc529fb8-bdab-4575-b4f9-9e41be004361/performans-programindaki-bazi-unsurlarin-yasal-duzenlemelerde-belirlenen-nitelikte-olmamasi http://kamubis.com/decisions/SayistayFinding/f8ab6e2e-9ac5-45db-80e4-f32f39ce5e78/stratejik-planda-yasal-duzenlemelerle-belirlenen-bazi-unsurlarin-bulunmamasi-veya-olmasi-gereken-nitelikte-olmamasi http://kamubis.com/decisions/SayistayFinding/86181ecb-e4d8-4e0b-9e29-6b8fcb0597c4/yeralti-ve-yerustu-duzenleri-hesabi-ile-binalar-hesabi-icin-gerekli-amortisman-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1fa7e179-8ae0-4845-a700-6466858d67cc/taahhut-hesaplarinin-kullanilmamasi-ve-taahhut-kartlarinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/fb49a6cc-6e78-4ed3-966d-1462694963eb/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/83e36098-35f2-4fb4-8177-558b0694e97c/idare-faaliyet-raporunda-performans-gostergelerinden-sapmalarin-nedenlerine-yonelik-yapilan-bazi-aciklamalarin-gecerlilikikna-edicilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/836ebfe3-ca4f-4b99-ac5e-0eb11dacff5d/stratejik-planda-olculebilir-olmayan-bazi-hedefler-icin-performans-gostergelerinin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/f13c7d14-5320-44cc-b09d-604ad321a77c/sozlesmeli-personel-statusunde-iken-memur-kadrolarina-atanan-programci-ve-cozumleyici-personelin-daha-oncesinde-sozlesmeli-istihdam-edilebilme-sartlarini-tasimiyor-olmasi http://kamubis.com/decisions/SayistayFinding/5cdfe96e-355e-488d-8a32-f682a8a9afdd/ruhsatsiz-oldugu-tespit-edilen-isyerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/711c1e1b-7daf-4b9d-9ec3-4962b886be3e/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/eb3e618e-abaf-4a07-972f-5c0766477430/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fd076cf9-fa07-46a5-a5d5-3e0b2ff8e272/eglence-vergisi-mukellefi-bazi-isyerlerinden-bu-verginin-tahakkuk-ve-tahsilat-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/bb170fa9-691f-454c-87ee-4b9f9d019595/meclis-karari-olmadan-diger-kuruluslara-tasit-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/25c24a0c-6315-4398-b44b-82bd57f4ecc5/tasinmaz-satisi-kiralanmasi-vb.-islerinde-hesaplanan-tahmini-bedellerin-sifahi-olarak-alinan-bilgilerle-olusturulmasi http://kamubis.com/decisions/SayistayFinding/6ec0e936-f165-4ec0-b482-3a80ce26f252/kirayi-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1919c0c1-0f00-438c-8832-9b4c1a4fcac9/idareye-ait-olan-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-imtiyazininhakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/9a15f695-082e-40a5-84c3-e492570e3d64/ic-denetim-plan-ve-programinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/36c2a7de-0c5e-495e-98eb-67d095866e88/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi-ve-bu-gelirin-karsiliginin-butceye-ozel-odenek-olarak-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0be5f41f-6f8c-48b7-817f-5c9025f3b732/103-verilen-cekler-ve-gonderme-emirleri-alacak-bakiyesinin-102-banka-hesabinin-borc-bakiyesinden-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/bf4f5f10-1ebd-43da-9aea-027783699e0a/kurum-tasinmazlarinin-kiralanmasinda-pazarlik-usulunun-51g-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f2e1f26b-191d-4340-8af3-591ca5f81295/belediye-sinirlari-icerisinde-yer-alan-park-ve-bahce-alanlarinin-ihale-yapilmadan-bakim-ve-onarim-karsiligi-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/bf7277fe-b0a4-4918-bb04-db506bf17fa3/kiraya-verilen-tasinmazlarin-kira-suresi-sonunda-ihaleye-cikilmadan-ecrimisil-alinmak-suretiyle-ayni-kiracilara-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ac780bb5-9e24-4311-8672-54099fb8f21e/imar-planinda-kamu-ortak-kullanimi-icin-ayrilmis-olan-alanlarin-ozel-siteler-ve-sirketler-tarafindan-ecrimisil-karsiligi-kullanilmasinin-olaganlastirilmasi-ve-idarece-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/8b5446b3-2f53-4ba1-856b-142091c02edf/mali-tablolarin-idarenin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/0bec388a-5795-4838-9d8d-9b6fa5043ad2/personel-calistirilmasina-dayali-hizmet-alimlari-kapsaminda-istihdam-edilmeyen-iscilere-mevzuata-aykiri-olarak-kadro-verilmesi http://kamubis.com/decisions/SayistayFinding/7b2c7211-74bd-47cf-90cb-493333196327/tasinmaz-kira-gelirleri-uzerinden-tahsil-edilen-kdvnin-gelirler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/dede5a0a-26bc-4cce-b752-7e256a845421/yol-harcamalarina-katilim-paylarindan-katma-deger-vergisi-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/c6c23730-ffeb-4e22-9950-f160305ac2bd/idare-tarafindan-odenen-katma-deger-vergilerinin-tamaminin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/90112c55-8bc9-4184-b076-a09fe5afcbb4/idare-ambar-sayim-tutanaklarinda-yer-alan-tuketim-malzemelerinin-kesin-mizan-ve-donem-sonu-bilancosunda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/d9d35e4e-698b-445d-b935-1af032392b75/tasinmazlarin-envanterinin-cikarilmamasi-ve-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f2923fa6-cf4e-466c-bb07-a6a36a2015df/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9478a7c7-1224-4e22-92e7-7f666f350731/birikmis-amortisman-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7d21d2c2-8053-4226-88c4-1cc37de2684d/idarenin-yapmis-oldugu-arsa-satislarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ec8a2466-d528-4d00-bf50-7e712e47cf9a/idareye-bagislanan-tasinmazlarin-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/4765825b-d4e9-4c17-bf29-b74e3fc72558/iski-tarafindan-idare-adina-yurutulen-yagmur-suyu-kanallari-yapim-isine-ait-odemelerin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/46c1bdac-8ef0-47d0-8667-98b8887e4306/belediye-tarafindan-diger-kamu-kurumlarina-ve-bu-kurumlardan-idareye-yapilan-tasinmaz-tahsislerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4d6abe3d-5019-4c8e-aa35-e56b2c97bac0/onceki-yil-gerceklesmis-gelirin-yuzde-onunu-asan-borclanmalarda-bakanliktan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/b276edeb-ab6e-47a2-a704-305df8455b99/tasinir-mevzuati-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/29eb7039-efc1-4909-bb67-e2630b660cdc/emlak-vergisi-tahakkuklarina-esas-bazi-bina-siniflarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c75363e3-a775-4976-843d-b040fa7bf8d8/idare-tasinmazlarina-iliskin-formlarin-ve-icmal-cetvelinin-olmamasi-nedeniyle-kuruma-ait-tasinmazlarin-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e9b8cc3f-de14-4754-bd65-24c9abc880db/il-ozel-idaresinden-aktarilmasi-gereken-paylarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/40285ac8-0595-40ce-b019-c540211ea655/belediyenin-sirketlerdeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/673d267e-0d14-4a15-9c7d-30f43225703f/muhasebe-kayitlarinin-ve-mali-tablolarin-usulune-uygun-tutulmamasi http://kamubis.com/decisions/SayistayFinding/a67cfe18-61ea-4e00-9842-9507e5646e66/performans-bilgisinin-saglikli-bir-sekilde-uretilmesini-saglayacak-bir-sistemin-kurulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/2449150f-8636-4a8d-a5d0-f1666368ce59/faaliyet-raporunda-yer-alan-gostergelerden-bazilarinin-gecerlilikikna-edicilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/6042a3cc-af1e-4e69-a742-81cfe7987384/faaliyet-raporunda-yer-alan-gostergelerden-bazilarinin-tutarlilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/bec6f583-d5e2-4d1f-a29a-c14a81362099/faaliyet-raporunun-dogrulanabilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/72a71557-ea5d-49f5-869a-899b0ec421ab/performans-sonuclari-tablosunda-performans-hedef-ve-gostergelerinde-meydana-gelen-sapmalara-iliskin-nedenlere-yer-verilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/409b468e-3f91-4892-b85b-4b6ac679a698/performans-sonuclari-tablosunda-bazi-performans-gostergelerinin-gerceklesme-durumuna-yer-verilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/ef80cbd6-f8b1-479e-ad7e-441703c0bcdf/performans-hedeflerinden-bazilarinin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/f57bc09d-709a-46fe-b86e-6c102b49829b/performans-programinda-yer-alan-hedef-ve-gostergelerden-bazilarinin-olculebilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/52359d5a-5bf7-4936-a751-09436c84bded/performans-hedefi-ile-faaliyet-maliyetleri-tablolarinin-aciklama-bolumlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/ee8d19a1-41d0-4d92-ad83-d06285667ad6/otopark-bedeli-olarak-alinan-paralarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c66b8823-2148-4515-8808-6d7ae7b52b86/hafriyat-ve-insaat-atiklarinin-dokum-ve-bertaraf-sahalari-ile-depolama-sahalarinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/bb489f5d-f9e0-4669-896a-37cd72a0af93/toplu-tasima-hizmetinin-mevzuata-aykiri-olarak-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/79e116c5-da68-4eda-9b89-d5f981d67e7a/borclanma-sinirlarinin-asilmasi-ve-yuzde-onu-asan-borclanma-icin-bakanliktan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/114a5282-3781-4a64-ba39-5869e012e4b1/belediyeye-ait-bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/4aae0fc7-600b-476c-96e3-d4394726e361/ilan-ve-reklam-vergisinin-bazi-mukelleflere-tahakkuk-ettirilmemesi-veya-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/bd83c45c-f0c3-4668-b3de-4e046b9b9867/belediyeye-ait-bazi-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/f9b69812-5dda-4de6-b0e3-9db2192454ad/belediye-tarafindan-diger-kurumlara-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0e58cf0f-5ba7-4527-81b6-7156b7409aa8/alinan-cekler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6dc7638e-4343-4f15-be22-e090b4f83880/4734-sayili-kanuna-aykiri-olarak-personel-calistirilmasina-dayali-hizmet-alimi-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/a7b371fa-3cce-4a8d-905d-172ef19080ed/ust-yoneticinin-5018-sayili-kanunda-ongorulen-hukumlere-aykiri-olarak-tek-imza-ile-odeme-evraki-ve-banka-gonderme-emri-duzenlemesi http://kamubis.com/decisions/SayistayFinding/454a3bf6-2938-4b2f-827f-4e9f66aba801/bilancoda-aktif-pasif-esitliginin-saglanamamasi http://kamubis.com/decisions/SayistayFinding/0288a311-1306-41b8-bf6b-617b4c1bc47a/stratejik-planda-yer-alan-amac-ve-hedef-sayisinin-coklugu http://kamubis.com/decisions/SayistayFinding/3eca6477-5044-4924-8ac7-2d2eb6c7f01b/muhasebe-kayitlarinda-bazi-yevmiye-numaralarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/03f56e3b-5721-4847-b561-350785139e20/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/bf863e25-1394-4952-b1a9-5ae711f6d596/otopark-gelirlerinin-buyuksehir-belediyesi-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/27a6a13c-9d9f-4c1f-bf45-b27a63f8e142/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/25cd4ae7-03fc-4cd2-a475-58dd4b6b32b5/hazineye-ait-tasinmazlarin-satisindan-tahsil-edilen-10-payin-775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f6d3c34b-8293-4c11-9ad0-4bc1d5ad8645/vadesi-bir-yilin-altina-inen-banka-kredilerinin-kisa-vadeli-banka-kredileri-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/8af5e08d-2e74-4d38-aad8-41a33b8a4cb3/kullanima-verilen-tuketim-malzemelerinin-ilk-madde-ve-malzeme-hesabindan-cikisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1bce5585-4e3f-41be-85c2-4115e56ab5b8/katma-deger-vergisi-tutarinin-tamaminin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/68b479ee-a9d1-4888-8006-7dc808ea1fa5/veri-toplama-ve-analizini-iceren-yeterli-bir-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/201e2032-64ec-42f8-a0b3-693ff5aa6758/veri-kayit-sistemi-bulunmadigindan-faaliyet-raporunun-degerlendirme-kriterlerine-sahip-olmamasi http://kamubis.com/decisions/SayistayFinding/1bbfe9e6-9d19-484d-8b95-334979cf06ab/performans-programinin-yillik-dilimler-itibariyle-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/ea828844-75dc-4a96-9582-d458e9cf25b1/performans-programinda-yer-alan-bazi-hedeflerin-girdi-faaliyet-odakli-olmasi http://kamubis.com/decisions/SayistayFinding/e4d154d4-1371-411d-93f3-a11c0a606541/performans-programinda-yer-alan-bazi-gostergelerin-iyi-tanimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/ccca0dc7-93b3-4453-a447-3dd085e3a757/stratejik-planlama-calismalarinin-sahiplenilmemesi http://kamubis.com/decisions/SayistayFinding/c2e93a6f-12e8-4d7d-af57-78ae020d617a/stratejik-planda-yer-alan-bazi-hedef-ve-gostergelerin-iyi-tanimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/43ac2777-0e8c-4948-8693-68579525dba6/stratejik-planda-gostergelerin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/d61a2da5-8d7f-41e2-8c6f-440fa13950fc/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/59bd734b-bc8a-4958-acef-bfb4360e41f5/belediye-ile-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/3a2a2887-b56c-408f-b804-76d76ffb2b78/belediyenintoplam-borc-tutarinin-yasal-sinirin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/748b841a-8bc0-4f87-af16-d5adda48efd0/ilce-belediyesi-tarafindan-toplanan-kati-atiklarin-buyuksehir-belediyesi-tarafindan-depolanmasi-ve-bertaraf-edilmesi-icin-buyuksehir-belediyesine-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/75630b68-50e5-460c-9f9a-9ae4b30ced89/ihalenin-yeterlilik-kriterini-saglamayan-istekli-uzerinde-birakilmasi http://kamubis.com/decisions/SayistayFinding/d3743359-a9f3-4016-afe4-2d8c5288db92/yapim-islerinde-gerekli-defter-ve-tutanaklarin-tutulmamasi-ve-malzeme-numunelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/bf5fd87a-3e56-4147-8fcd-ccb6b996f73b/is-yerlerinden-alinan-cevre-temizlik-vergilerinin-hatali-olarak-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/6a2d76a6-4e15-46a1-bd3e-b5cecb7b2e98/gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/25d72ec4-c676-46f7-9eff-707a7fe21fdb/belediyenin-yillik-personel-giderleri-toplaminin-kanunda-belirtilen-yuzde-otuz-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/96d420ca-0de0-4d94-a89c-0d947cca0fb3/bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi-ve-bina-vergisinin-eksik-alinmasi http://kamubis.com/decisions/SayistayFinding/fbaa2eff-e1bb-4fb0-912f-f825ef203be4/yer-alti-ve-yer-ustu-duzeni-ile-genel-hizmet-alani-niteligindeki-tasinmazlarin-cins-tashihlerinin-yapilmamasi-form-ve-icmal-cetvellerinin-duzenlenmemesi-ve-kayit-degerlerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/e4f47ed1-063d-4d2a-b96a-cca3a64b6267/veri-kayit-sisteminde-faaliyetlerle-stratejik-plan-ve-performans-program-arasindaki-iliskinin-kurulmamasi-sisteme-iliskin-risklerin-degerlendirilmemesi-ve-sistemdeki-kontrollerinin-yeterli-olmamasi http://kamubis.com/decisions/SayistayFinding/02e29bb4-ba98-4a5d-989e-59fd248a17cf/performans-hedeflerine-iliskin-sapma-nedenlerinden-bazilarinin-acik-ve-ikna-edici-olmamasi-veya-detaylandirilmamasi http://kamubis.com/decisions/SayistayFinding/0603bf27-99bf-4030-a8df-80bda3bd506a/oncelikli-odeme-hakkina-sahip-kamu-alacaklarinin-odenmemesi http://kamubis.com/decisions/SayistayFinding/4c2beb6b-ff3f-4205-9f33-302f2158126d/toplu-odeme-sisteminin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bb8186ef-2aed-4264-9d96-4555b38840a8/niteligi-geregi-pesin-alinmasi-gereken-ucretlerin-tahsil-edilmeden-hizmet-sunulmasi http://kamubis.com/decisions/SayistayFinding/cabea559-c515-4f7d-96cf-96d6802b3c1d/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/42549ab2-172b-4996-b7cf-3dabe1ad2e3e/belediye-sirketine-yapilan-odemelerde-vergi-ve-sigorta-prim-borcu-kesintisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/36c5a156-4c20-4204-9370-66b6578de29f/toplu-tasima-bilgi-sistemlerinin-dogru-ve-guvenilir-calistiginin-onaylanmasina-iliskin-gerekli-testlerin-zamaninda-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/eb523436-9820-41a1-bee3-75708f91aa34/yuklenici-ve-alt-yuklenicinin-sorumluluk-mukellefiyeti-gozetilmeden-binalara-ait-bakim-onarim-giderlerinin-dogrudan-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/a59cbf3f-d4bf-46e4-8526-3f442f9c47d1/sozlesmede-bulunmayan-islerin-fiyatinin-tespitinde-mevzuata-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/72be0e64-1041-4760-beee-7a93c049600c/proje-ve-teknik-sartnameler-ile-fen-ve-sanat-kurallarina-uygun-olmayan-imalatlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/4f8475e9-9cf5-42c4-9439-29526097b532/bazi-yuklenicilerin-isleri-durdurmasina-veya-ise-hic-baslamamasina-karsi-yasal-sureclerin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/32fb2c3f-19e1-45e7-8d8d-1ddbd215cf3f/arsa-temin-edilmeden-mulkiyet-kamulastirma-ve-imar-islemleri-tamamlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/a5751487-856e-495a-997d-747985c3ee76/anahtar-teslim-goturu-bedel-ihale-dokumanlarinin-eksik-hatali-ve-celiskili-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/05369e80-7b39-4251-a48f-b1a525605c50/4734-sayili-kamu-ihale-kanununun-21inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/c78779cc-a4e0-409a-a899-ad0e34316a13/belediyenin-sahibi-oldugu-tasinmazlarin-ihale-yapilmaksizin-isgaliye-sozlesmesi-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/076f30a0-8379-4276-b6e8-df5db839a168/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-ilgili-idaresindeki-kayitli-bedeli-uzerinden-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b285c956-e581-4513-9d35-632c35794ec9/belediyenin-sirketlerdeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/48d02132-6a27-46b8-9789-00bb249634cf/gecici-teminat-mektuplarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/a7fb0f13-4958-481f-85e9-24e474173f98/gecmis-tarih-verilerek-muhasebe-kayitlarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/217ed807-5713-432f-83f6-af3abdcb4d1d/idare-arsalari-ile-binalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1e75e3b9-0abb-409f-b7f2-e526faf44cce/butce-odenek-islemlerinin-mevzuata-uygun-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/5ff3b591-3414-487f-985b-53885770a622/kurum-butcesi-yapilirken-finansman-odenek-iliskisinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/7b8b033c-06f6-4b80-a2cd-5e037f0e4926/ic-kontrol-sistemi-kapsaminda-risklerin-belirlenmesi-ve-degerlendirilmesi-hususunda-yurutulen-calismalarin-yetersizligi http://kamubis.com/decisions/SayistayFinding/477f99df-dfc4-459d-a91a-bd3588870d3e/eglence-vergisi-mukellefi-olan-isyerleri-icin-eglence-vergisi-tarh-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bfbd8bb7-5538-4ca2-9c32-df8cd4490162/belediyenin-kiraya-verdigi-tasinmazlarin-kira-suresini-kira-suresi-sonunda-ihaleye-cikmadan-uzatmasi http://kamubis.com/decisions/SayistayFinding/68b86183-cc30-44dc-8b63-5a072a54b07f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ed5c2e3f-b516-4808-94d3-1fffc42d59dd/hesaplanan-katma-deger-vergisi-kdv-hesabinin-kullanilmamasi-ve-kdv-beyannamelerinin-verilmemesi http://kamubis.com/decisions/SayistayFinding/30009322-22a4-4c39-a20e-06586ced00ed/indirilecek-katma-deger-vergisi-hesabinin-kullaniminin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/254a8900-d6b5-4500-af28-e4d1c454f9dd/tapuda-kayitli-olan-bir-kisim-tasinmazlarin-muhasebede-gorunmemesi http://kamubis.com/decisions/SayistayFinding/c86a1b0e-a640-4a17-a629-d3780c7f6594/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7d721b12-6289-4b41-8d78-03f78f30288e/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a5efef2a-b764-40fd-8757-c1341d00ad0c/ilk-madde-ve-malzeme-hesabina-hatali-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/45247b9e-13bb-401a-ab6a-f3cf63409390/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedelinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/26dc3333-8e13-4d7b-859f-b8c3c651961f/tatil-gunlerinde-calisma-ruhsat-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2f3e7d78-74d1-4ad3-b40e-cc8f005aebbd/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/93d421f8-f27f-46d6-94ab-b488a814d250/otopark-yonetmeligi-uyarinca-nakden-tahsil-edilen-bedellerin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/994d1bee-4f6a-4947-bbbb-bcf7c76daf25/kamulastirilan-tasinmazlarin-kamulastirma-bedelleri-ile-vergi-degerleri-arasindaki-farklar-uzerinden-emlak-vergisi-tarhiyati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7bf929a2-5493-438b-a8df-7213dd029a60/gecekondu-fonunun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/a4f88922-af7c-4733-8cc7-789bf3628ba7/evsel-kati-atik-ucretine-ait-takip-ve-tahsil-islemlerinin-tam-olarak-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/6c4d70c7-1eee-4aab-8033-d8904f0f2c42/eglence-isletmelerinin-faaliyetleri-uzerinden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/a0a4df40-9c33-44bc-9469-a48d85ce2013/belediyeye-ait-cay-bahcesi-pazar-yeri-ve-reklam-unitelerinin-isletme-haklarinin-ihaleye-cikilmadan-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/4498693f-0a7a-43c4-a429-505f2100fb25/belediyenin-borc-stokunun-5393-sayili-belediye-kanununda-belirlenen-sinirin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/6d1e8794-053f-4bea-892d-caffc85b885c/belediye-sinirlari-icinde-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d0f10fa9-34ac-486f-be59-d888485cd171/bazi-yapim-islerinde-all-risk-sigortalarin-yapim-isleri-genel-sartnamesine-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/c7c93621-1fff-4f4c-8ed6-8d1ccdf1855f/asansor-muayene-kurulusundan-periyodik-kontrol-ucreti-paylarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a46af500-fc4f-46ae-adad-074fe05a7b6e/gorevde-yukselme-ve-unvan-degisikligi-sinavi-acilmadan-zabita-mudurlugu-kadrosu-kullanilarak-diger-mudurluklere-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/4b7fb171-933e-48a5-8d65-c40248e8a312/teskilat-yapisinda-mevcut-olmayan-kadrolarin-ihdas-edilmesi-ve-bu-kadrolara-isci-olarak-istihdam-edilen-personelin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/c507cccb-da58-4a60-8d0b-876d02691c1d/4734-sayili-kamu-ihale-kanununun-22nci-maddesindeki-parasal-limitler-dahilinde-yapilan-harcamalarin-kanunda-belirlenen-siniri-kamu-ihale-kurumunun-uygun-gorusu-alinmaksizin-asmasi http://kamubis.com/decisions/SayistayFinding/1069d4ec-107b-4f70-848c-f10a1847210f/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahakkukun-tahsilata-donusme-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/2815dbd1-6866-4cf2-b430-71d2fcc1cc6c/zamaninda-bildirim-vermeyen-emlak-vergisi-mukelleflerinin-tespit-edilmemesi-ve-belediyenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/2d0b6021-2acc-48d6-b8d9-4bed77cd0e25/bazi-meskenlerin-yapi-ruhsati-alinmadan-tadilat-yapilarak-otele-donusturulmesi-ve-belediye-tarafindan-isyeri-acma-ve-calisma-ruhsati-verilmesi http://kamubis.com/decisions/SayistayFinding/688fc70b-6e27-487c-ab04-b62d13025aba/ilce-sinirlari-icerisinde-bulunan-bazi-meskenlerin-bahcelerine-insaat-izni-alinmadan-acik-havuz-yapilmasi-ve-belediyenin-emlak-vergisi-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/1d4a7e6a-fbb1-4d29-9235-471044c903ce/imar-planinda-park-alani-olarak-belirlenen-yerlerin-ihaleye-cikilmadan-kiraya-verilmesi-ve-ticari-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c6481d6c-cfb1-4a11-9cdf-9c7092d0aaaf/belediye-tasinmazlarinin-2886-sayili-devlet-ihale-kanunu-hukumleri-uyarinca-ihale-gerceklestirilmeden-dogrudan-encumen-karari-ile-kiralanmasi http://kamubis.com/decisions/SayistayFinding/ea6c70a4-0464-4ce4-b48f-b8d02887a04d/binalarin-metrekare-normal-insaat-maliyetlerinin-hatali-belirlenmesi-sonucu-eksik-emlak-vergisi-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/9970df54-a348-428f-a125-0717ae55cf73/yapi-ruhsati-ve-yapi-kullanma-izin-belgesi-olmayan-binalardan-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/227207f6-7256-4f8e-a0bb-b8270dedb466/meclis-uyesinin-belediyeye-karsi-dogrudan-veya-dolayli-taahhude-girmesi http://kamubis.com/decisions/SayistayFinding/6099aae2-5a3c-478c-8c6a-52c4dc211a6f/dusuk-teklif-birim-fiyatli-imalat-kalemleri-ile-ihale-edilen-islerin-uygulamada-yuksek-birim-fiyatli-imalatlarla-degistirilmesi http://kamubis.com/decisions/SayistayFinding/e380e74b-00ca-422f-838f-60bc8d6aae64/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-mevzuatinda-belirtilen-zamanlarda-gonderilmemesi-dolayisiyla-gecikme-zammina-maruz-kalinmasi http://kamubis.com/decisions/SayistayFinding/0525fd23-efcf-4527-ad19-37ee5695084f/duran-varliklar-hesabina-iliskin-amortisman-islemlerinin-mevzuata-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/b6481685-5d02-473e-8996-0bea80581b2b/mevduat-faiz-gelirlerinin-net-tutarlari-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/88edb70c-5d2d-4ef4-bd1d-6003e63b3b78/yapilandirilan-alacak-tutarlarinin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/26af87e7-f5c4-4fb0-a416-3feec836e1ef/tasinmaz-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d809b433-cd72-4163-8bf4-525b74ab7ec2/hesaba-aktarma-suretiyle-yapilmasi-gereken-odemelerin-cek-keside-edilerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/4e8ee21b-7924-4e81-bca0-9bbadc0efe5b/hazir-degerlere-iliskin-muhasebe-kayitlarinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/510a563e-72ed-48ee-9307-c49d2a7fd807/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabindaki-tutarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e1d8827a-8f52-4721-9646-828493cb32a6/yapilandirilmis-borclarin-tamaminin-vadelerine-gore-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3341ac89-4b48-487b-8bc1-c1212c7e8f2d/mahalli-idareler-personelinin-gorevde-yukselme-ve-unvan-degisikligi-esaslarina-dair-yonetmelige-aykiri-olarak-atamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/6e0e0f4c-264d-4bd5-a96f-2879a609ddd5/kurum-mulkiyetinde-bulunan-bazi-tasinmazlarin-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/dc66af45-6f2e-4a2a-8b31-428a10434f3b/evsel-atik-bertaraf-ucretleri-icin-bursa-su-ve-kanalizasyon-idaresince-tahsil-edilen-katma-deger-vergisinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0ebe3c6c-fb5c-4f21-86ef-4186b03223c1/butce-aktarimlarinin-yil-sonunda-toplu-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/5d2bf0ec-8db5-4a51-a418-2c99e88886b9/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/58037174-5f39-435c-93ca-bdfa9b57e8bb/maddi-duran-varliklara-iliskin-muhasebe-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/6b2d71b0-8c45-432d-9dac-1aafed3fc17e/katma-deger-vergisi-hesabinin-usulune-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d378ff7f-5c29-4262-9bc7-ffdb98007919/kalkinma-ajansi-paylarinin-suresi-icinde-ajans-hesabina-aktarilmamasi-ve-ilgili-tutarlarin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9879fbd7-5229-4fb5-a9de-2fc5c059c013/belediyenin-tahsis-etmis-oldugu-tasinmazlara-iliskin-muhasebe-kayitlarinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/10c753de-5076-4dea-9c2d-397e6e95be0d/belediye-muhasebe-sisteminde-gelecek-aylara-ve-yillara-ait-gelirler-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/396b9c6c-8c71-4d44-8084-c6bc7151f4bf/banka-kredileri-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/35adaafd-82c1-4fa2-905a-b3020d312aa8/performans-programinin-kamuoyuna-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/1eced068-a9d9-4bf0-ad06-561804673cf5/belediye-hizmetleri-icin-ivedi-olarak-kamulastirilan-bazi-tasinmazlarin-uzun-bir-sure-atil-durumda-birakilmasina-iliskin-tespitler-ile-ilgili-herhangi-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dd79df90-510e-4e2e-8e30-84e45f95b899/stratejik-planda-yer-alan-hedef-ve-gostergelerden-bazilarinin-iyi-tanimlama-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/3f10b6f8-5dff-44bd-adbe-1294bb4f7102/stratejik-planda-yer-alan-hedefler-ve-bazi-gostergelerin-olculebilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/e37d2bae-2480-439f-81a3-a8de3b195c1b/stratejik-planda-yer-alan-gostergelerden-bazilarinin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/1e53708a-ea13-4a93-84d1-5cf1c4fbcf5d/mal-veya-hizmet-alimlari-ile-yapim-islerinin-parasal-limitlerin-altinda-kalmak-icin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/6b793a8f-0c4e-45a3-82eb-c288f3732f80/halk-otobuslerinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/c04362bb-d065-4e17-9297-cb6caf11292b/yapim-islerine-iliskin-ihalelerde-ve-sozlesmelerin-uygulanmasinda-hata-ve-noksanliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/1ba80bac-4f51-4a92-a8d6-30fc534fe15a/yapim-islerine-iliskin-duzenlenen-sozlesmelerin-teknik-personel-bulundurulmasi-ile-ilgili-kisminin-tip-sozlesmeye-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/78e1998e-d1ee-42b2-8645-dddc89b11888/kanalizasyon-veya-su-harcamalarina-katilim-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7f1341de-06c4-4a0a-a274-75292f291658/su-tarifesinde-bazi-mukellef-gruplari-icin-indirim-ongorulmesi http://kamubis.com/decisions/SayistayFinding/dcf3e7ec-f804-4d80-b2dc-2dba9a8cc3ff/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/8cda37b6-3a68-418d-963d-1f8c62a4c5f4/bazi-isyerlerinin-cevre-temizlik-vergisi-yonunden-daha-dusuk-gruplardan-vergilendirilmesi http://kamubis.com/decisions/SayistayFinding/aad7af41-e8eb-45de-997d-de4f28decafd/ayni-tasinmaz-uzerinde-farkli-siniflardan-emlak-vergisi-mukellefiyeti-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/dd9024e9-bbe5-4532-be5c-76ffb7e3f221/2464-sayili-kanuna-gore-yeniden-guncelleme-orani-kadar-arttirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/878e89e6-e452-4209-89ce-e5d477e71567/parselinde-otopark-yeri-ayrilmayan-yapilardan-alinan-otopark-bedellerinin-hesabinda-arsa-payinin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/58cef5b1-4e6e-4492-a943-be84ee4c8b17/belediyenin-hukum-ve-tasarrufu-altinda-bulunan-tasinmazlarin-mevzuata-aykiri-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/24cb03df-2951-41a2-b36a-6e1695f942c4/tasinirlarin-kayit-muhafaza-ve-kullaniminda-tasinirlar-hakkindaki-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9a6df0c1-fb50-4f04-a0eb-c302e70deb74/bir-vakfa-nakdi-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/d6c81ff2-b83f-49f6-8c56-a72c372d8229/onceki-yil-gerceklesmis-gelirin-yuzde-onunu-asan-borclanmalarda-bakanliktan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/dd9e3e37-eb37-4a30-880d-f14b307faa51/sayistay-ilamlari-ile-tazminine-hukmolunan-tutarlarin-zamaninda-infazinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/d09848f1-c635-48c9-9a9a-bf24f0ed91c9/bazi-isyerlerine-ilan-ve-reklam-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/b8ab64f7-1079-4760-8c07-db17a9c25687/dogrudan-temin-yontemiyle-gordurulen-yapim-islerinde-proje-ve-teknik-sartname-duzenlenmemesi-yaklasik-maliyetin-mevzuata-uygun-olarak-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/52ba8747-2bfb-44a9-b46c-a301b7415681/4734-sayili-kanunun-21f-ve-22d-maddelerine-gore-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinin-10-sinirini-asmasina-ragmen-kamu-ihale-kurumunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/6651e1ee-4dce-4838-a5be-13cb7ecfa24c/696-sayili-olaganustu-hal-kapsaminda-bazi-duzenlemeler-yapilmasi-hakkinda-kanun-hukmunde-kararnameye-aykiri-olarak-hizmet-alimina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/c601f29f-3bce-4f33-b7e6-43dd68b37501/hafriyat-ve-insaat-atiklarinin-kontrolunun-ve-gelir-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/14b9d433-f259-42f4-be45-6b513ef80093/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/dfbf8adb-4185-4095-8827-ad8575b07138/kiraya-verilen-belediye-tasinmazlarinin-muhasebe-kayitlarinda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/0b48045a-99b6-4726-be24-3ce0a0ce043b/muhasebe-yevmiye-madde-numaralarinin-duzenli-ve-muteselsil-sira-numarali-olmamasi http://kamubis.com/decisions/SayistayFinding/bea82257-76ce-421b-84b7-fdedaa36d42a/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/3f0905a2-a049-4f37-b049-36ce6cf20d7a/kamu-idaresi-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/2bd6be89-df81-4cb2-bc8b-634803495aca/2018-yili-evsel-kati-atik-ucret-tarifesinin-tam-maliyet-esasina-gore-belirlenmemesi-sonucu-nilufer-belediyesinin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/252b5689-110b-49b6-9ee3-15cbc06e476b/cevre-temizlik-vergisinden-alinan-paylarin-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a30b18fa-40f9-4064-9f58-047b22ef240a/hurdaya-ayrilan-maddi-duran-varliklarin-donem-sonlarinda-muhasebe-kayitlarindan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/ecfd81de-6c07-4496-85f0-6610e58d7e87/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d7d588e1-3c78-4198-92b2-dd4882c1d174/faaliyet-raporunda-yer-alan-bazi-amac-ve-hedeflerden-sapma-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/4fa09ec9-110a-4105-b66f-b2911160e336/faaliyet-raporunda-genel-bilgiler-basligi-altinda-idarenin-dis-denetim-raporlarinda-yer-alan-tespit-ve-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/8d21dfcc-8aa5-43d4-8b5c-4a56bc29956b/performans-programinda-yer-alan-faaliyet-maliyetleri-tablosunun-performans-programi-hazirlama-rehberine-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/50f0db49-2918-47e0-beb2-0056d1345d37/stratejik-planlama-kilavuzunda-belirtilen-kaynak-tablosunun-stratejik-planda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ab4e7c53-b75a-4496-9d48-9796ae850559/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/11945060-4a6c-4396-b919-2bd7e39488c9/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8a8c8a9c-d41c-4f6a-b981-d1267555ccf9/sosyal-denge-sozlesmesinde-mevzuata-aykiri-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6eb80996-5b0f-4e36-ac9d-7d63a15e71b7/temsil-agirlama-odeneginin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/afe3265f-3540-4331-8d83-2badfcb11b68/tasinmaz-kiralamalarinda-mevzuata-aykiri-uygulamalar http://kamubis.com/decisions/SayistayFinding/af68a503-44e2-4b32-af5c-4c2349775fbd/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/9ce4497c-7040-4a9a-8d0a-64bddcd378bc/idare-faaliyet-raporunda-yer-alan-bazi-ustun-ve-zayif-yon-degerlendirmelerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eb891feb-3b5a-499e-b9b1-a869d227d54c/idare-faaliyet-raporunda-mali-bilgiler-basliginda-eksik-bilgi-sunulmasi-ve-oneri-ve-tedbirler-basligina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/7f8f2703-79aa-4236-893b-cd4f8e657013/performans-programindaki-bazi-hedeflerin-girdi-faaliyet-odakli-olmasi http://kamubis.com/decisions/SayistayFinding/2a55edd2-789f-4afb-8235-4678a92a1da5/performans-programinda-yer-alan-bazi-hedef-ve-gostergelerin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/c14ef410-95ac-4c9b-ad87-c5aa561b554a/performans-programinda-faaliyet-maliyetleri-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/858a0e5a-f811-4ef0-951d-f44c0cdf16a7/stratejik-planda-yer-alan-bazi-stratejik-hedeflerin-5-yillik-donem-icinde-performans-programlarina-alinmamasi-ve-faaliyet-raporlarinda-gerceklesmelerin-izlenmemesi http://kamubis.com/decisions/SayistayFinding/52b832ec-7874-4774-872a-ac8e9e9477e5/idarenin-bagli-kurulusundan-ticari-nitelik-tasimayan-tasinmaz-aliminda-katma-deger-vergisi-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/21c0f62a-dfeb-4d67-8e71-d45cc76182b3/bazi-derneklere-ayni-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/31f157d8-7872-4c80-9c38-83c149a756c7/idarenin-sorumlulugundaki-tasitlarin-kullanimi-ve-yonetiminde-usule-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8f64cb1e-de0e-44e8-9532-95f9d84a3db0/personel-atama-ve-gorevlendirmelerinde-mevzuata-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b15eb363-813e-4d14-95b4-f8ef2e9430b6/ulasim-hizmetlerine-iliskin-verilen-plakalarin-suresiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/dc5b8ad6-10a1-4ff9-997a-5a69608d4828/mahiyeti-itibariyle-mal-alimi-olan-isin-hizmet-alim-suretiyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/bf130deb-f0f1-4afb-9c57-30c64747e06e/acik-ihale-usuluyle-gerceklestirilen-yem-alim-isinin-yaklasik-maliyet-analizinin-saglikli-yapilmamasi-bu-ihalenin-teklif-verilmeyen-kisimlari-icin-yeniden-ihaleye-cikilmasi-ve-yaklasik-maliyet-analizinin-ilk-ihaledeki-yaklasik-maliyet-cetvelleri-kullanilarak-ve-guncellenme-yapilmaksizin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/9f2f4e3e-b787-4bcc-886d-d1de5e6d1c32/buyuksehir-belediyesine-birakilan-yerlerdeki-elektrik-ve-havagazi-tuketim-vergisinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/42669959-10d5-47f5-84c9-02240a693973/nakit-akis-tablosunun-dogru-ve-tam-sunus-ilkesine-uygun-sekilde-hazirlanmamasi-ve-gercekci-olmayan-bilgiler-icermesi http://kamubis.com/decisions/SayistayFinding/aef3a315-270f-4175-8022-1e6eb26d854d/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7dd6bb5a-2977-4542-ad02-26508ffa7f1d/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-yer-alan-tutarlarin-yillar-itibariyle-artmasi-satisi-ya-da-farkli-suretle-cikisi-yapilmasi-gereken-tutarlarin-hesapta-izlenmeye-devam-etmesi http://kamubis.com/decisions/SayistayFinding/5c455488-5d8a-48fe-8a06-fd54836af72e/telekomunikasyon-altyapi-ve-sebekelerinden-alinan-gecis-hakki-bedellerinin-ilce-belediyelerine-aktarilmamasi-ve-muhasebe-kayitlarinda-hatali-izlenmesi http://kamubis.com/decisions/SayistayFinding/a70ece09-5ddd-40dc-bda9-84d391d8c9c1/belediye-meclis-karari-ile-ilce-belediyelerinin-sorumluluguna-birakilan-yerlerdeki-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-buyuksehir-belediyesi-tarafindan-yapilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/938b0456-8e61-4bd4-b783-86878c37f8eb/belediye-adina-kayitli-bir-tasinmazinin-halk-ekmek-a.s.ye-ihale-yapilmaksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/cf16dad6-b6a6-4762-9a0d-275b91f59bcd/vezneler-araciligiyla-nakit-tahsilat-yapilmasina-ragmen-kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/cb4b4225-8269-4834-93f5-23197e450685/cins-tashihi-yapilmayan-tasinmazlarin-olmasi-tasinmazin-degerini-etkileyen-harcamalarin-envanterde-guncellenmemesi-ve-tasinmaz-envanteri-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/435e6554-5243-4944-a775-84b6a126d48e/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi-ve-sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0c05af26-1961-473e-aa5f-a5f3b21788a7/idare-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c552c0e1-ef88-4611-92ca-c80374c0c93f/stratejik-planda-yer-verilen-performans-gostergelerinin-toplu-halde-gosterilmesi http://kamubis.com/decisions/SayistayFinding/04a4887c-bc5e-4f2e-944b-9ab191d000d2/kent-beton-malzeme-uretim-tesislerinin-isletme-hakki-sozlesmesi-olmaksizin-eskisehir-imar-insaat-a.s.-ye-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ed0a0bd3-3306-4fc7-9224-f87c0349005b/kiraya-verilen-bazi-tasinmazlarin-kiracilar-tarafindan-sozlesme-hukumlerine-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/97242c89-a7cd-4668-9c85-257d3b1f4993/belediyenin-yetki-alaninda-bulunan-bazi-atm-ve-su-dolum-otomatlarindan-kira-alinmamasi http://kamubis.com/decisions/SayistayFinding/f733414f-144e-4c7a-ae94-14ca2cb66d7d/telekomunikasyon-altyapi-ve-sebekelerinden-alinan-gecis-hakki-bedellerinin-ilce-belediyene-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e2994620-1a76-416b-8bbc-564b9aa22f64/tasinmazlardan-bazilarinin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/052f3730-9148-4650-971d-d7b94485ef36/buyuksehir-belediyesince-isyeri-acma-ve-calisma-ruhsati-verilen-isyerlerinden-bazilarinin-ilan-ve-reklam-vergisi-mukellefiyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f6e8b8ad-6e80-4594-b9d9-dc4d5ce3fb04/belediye-tasinmazlarindaki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/00007567-e196-42df-b272-819791a4bf31/kira-suresi-sona-eren-bazi-tasinmazlarin-ecrimisil-alinarak-kullandirilmaya-devam-ettirilmesi http://kamubis.com/decisions/SayistayFinding/2189b914-9a78-4be9-8479-bf716de1e415/ulasim-hizmetlerini-yuruten-belediye-sirketi-tarafindan-otobus-hatlarinin-ucuncu-kisilere-ihalesiz-verilmesi http://kamubis.com/decisions/SayistayFinding/7baf77e5-b885-4454-b9c6-021f2bf52da8/toplu-tasima-hizmetinin-ihalesiz-gordurulmesi http://kamubis.com/decisions/SayistayFinding/9751ba75-0943-4ab3-a28e-50f79af52aca/yol-kenari-ve-meydanlardaki-park-yerlerinin-isletilmesinin-belediye-sirketine-devredilmesi-ve-elde-edilen-gelirin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/caeb2ef6-7dea-4bb2-9274-11cbdd103d81/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/761864a0-eedf-4f45-ac7a-7dc327d5bda3/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/99684f82-db64-40f0-8578-ac5aaebd26ea/dis-mali-borclara-kur-degerlemesinin-yapilmamasi-sonucu-dis-borclarin-mali-tablolarda-oldugundan-daha-dusuk-gorunmesi http://kamubis.com/decisions/SayistayFinding/5810dcb2-0f51-41b0-bf65-c2e34abf3500/faaliyet-raporunda-performans-hedeflerinin-gerceklesme-duzeylerine-yer-verilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/9dca6c33-a940-4051-bbe9-b5f0ec4213e6/faaliyet-raporunda-denetim-sonuclarina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/c168493c-a5f8-4f6c-ba26-6db55eed5a8d/faaliyet-raporunda-birim-faaliyet-raporlarinin-idare-faaliyet-raporu-olarak-birlestirilmemis-olmasi-ve-raporda-ust-yonetici-guvence-beyani-verilmemis-olmamasi http://kamubis.com/decisions/SayistayFinding/4d77608f-18e8-4526-a5ab-f0689c22a9aa/stratejik-planda-amac-ve-hedeflere-iliskin-tahmini-maliyetler-ve-kaynaklarin-gosterilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/437f3d8e-ce9f-4359-b99f-87d316276650/stratejik-planda-hedefler-olculebilir-olarak-ifade-edilmedigi-halde-performans-gostergeleri-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/bca8ae54-71cf-4dfd-891f-c2f9509b8698/stratejik-planin-ust-politika-belgeleriyle-iliskilendirilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/fe2188f7-22d2-41ed-b864-5b7f63efe6db/stratejik-planda-hazirlik-donemi-ve-programina-yer-verilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/e196c5cc-010f-447e-b126-70f8fc638686/diger-kurumlara-verilen-teminat-mektuplarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1104733f-87ba-40ba-ba23-ef0434ac2801/bazi-tasinirlarin-mevzuata-uygun-kaydedilmemesi-ve-fiili-sayim-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9e9c1263-1afa-41e4-94a6-4eca3b20e865/on-mali-kontrol-biriminin-olusturulmamasi-ve-on-mali-kontrole-tabi-mali-islemlerde-on-mali-kontrol-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/a6888064-10a0-4522-a9a1-98d4fd13a39f/ic-kontrol-sisteminin-duzenli-olarak-degerlendirilip-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/9a2817cf-8b51-47aa-b190-e54cfb85af3d/kiralama-ihalelerinde-uzerine-ihale-birakilan-isteklilerin-sozlesme-yapmadiklari-halde-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b57eeeef-d517-445b-aece-f715129558e3/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/b487f667-f192-49dd-be38-57712d00b92d/kiraya-verilen-tasinmazlarin-mevcut-sozlesme-suresinin-uzatilmasi-suretiyle-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/c2c78612-f2d5-4fb0-bcf5-2c1d7f087a03/tasinmazlarin-kamu-kurum-ve-kuruluslari-disindaki-belediye-sirketi-sendika-ve-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/06763730-8747-44f2-b8ca-f452ba961d71/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/774c7d4c-207f-4760-a279-6f5e26d00322/toprak-kaymasi-nedeniyle-evlerinde-tahliye-edilen-kisilere-uzun-yillar-boyunca-kira-yardimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/5545d65c-bf64-4c43-84fa-00834d23bbac/spor-kuluplerine-yapilan-nakdi-yardimlarin-temsil-ve-tanitma-giderleri-odeneginden-odenmesi-ve-hatali-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/b15923b5-e204-467b-94aa-ebe00aa68c6b/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cfe57622-0d8c-46c3-9df1-8b4a43b7c144/tahsil-edilen-avukatlik-vekalet-ucretlerinin-emanet-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0e7759f6-e713-4b45-9106-c93e59e94c65/idare-adina-tescilli-araclarin-mevcutlar-icinde-bulunmamasi http://kamubis.com/decisions/SayistayFinding/8403ccbb-1a84-4cd1-9020-c2d6e3ce2a6b/4734-sayili-kanunun-21-ve-22nci-maddeleri-kapsaminda-yapilan-mal-ve-hizmet-alimlarinda-kamu-ihale-kurumunun-uygun-gorusu-alinmadan-10luk-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/8ec5f3ad-733d-4c43-80c1-e894c11ecdac/hakedis-odemelerinde-yuklenicilerin-sosyal-guvenlik-kurumu-prim-borclarinin-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/691c5cbd-bb9e-405c-9c8d-041456459523/zabita-personeli-maktu-fazla-calisma-ucreti-odemelerinde-tutarsizliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f90deb49-46f4-4354-a593-cfa441ee87aa/sosyal-denge-sozlesmesinde-sozlesme-konusu-olmayan-hususlarin-yer-almasi http://kamubis.com/decisions/SayistayFinding/f426860c-c99a-4436-954d-cb43f735e65b/bankalardan-yapilan-borclanma-icin-cevre-ve-sehircilik-bakanligindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/7228a4e9-954d-417f-8fda-79219a577e83/avans-islemlerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5a821c5c-c13c-4ad5-8c83-4146e4f33b4e/sayistay-ilamlarinin-gereginin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/84195dcf-48a5-4cff-b0f1-8b1f24aae565/kurum-mevduatlarinin-kamu-haznedarligi-yonetmeligi-uyarinca-degerlendirilerek-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/918497a6-bbf5-495c-b4c3-9e613e1725b7/yevmiye-defterinde-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/a264f3f8-066f-4a4a-9b82-69ce18504177/yevmiye-madde-numaralarinin-duzenli-ve-muteselsil-olmamasi http://kamubis.com/decisions/SayistayFinding/a8a518e7-2787-4299-9481-fb44f1b03e01/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/42d586eb-191f-4b47-a42f-590fa57aa904/tasinmazlarin-maliyet-bedeli-veya-rayic-deger-uzerinden-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/f438c07c-0d91-4668-a56c-d4abbf44ca8c/performans-olcumlerinin-saglikli-ve-guvenilir-bicimde-yapilmasini-saglayacak-veri-kayit-sistemlerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/c3dbf78d-bc98-4d6c-ab03-1aaf7c39180c/performans-hedef-ve-gostergelerinde-meydana-gelen-sapmalarin-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d91469e1-62a3-47b6-b335-97863e160b9e/performans-programinda-yer-alan-performans-gostergelerinin-performans-hedefleriyle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/3d84d131-847b-4cfa-8e2d-310e48e5967a/performans-programinda-stratejik-planda-belirlenen-olcum-yontemlerinin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/f511fe3d-f6c5-4b56-891a-c7c67e432e38/idarenin-stratejik-plan-performans-programi-ve-faaliyet-raporu-hazirlanmasi-isinin-hizmet-alimi-suretiyle-gordurulmesi http://kamubis.com/decisions/SayistayFinding/f89f4b1c-12ae-4ce4-b3a7-66a6834856bb/stratejik-planda-yer-alan-bazi-performans-gostergelerinin-iyi-tanimlanmamasi http://kamubis.com/decisions/SayistayFinding/0d7bb129-0386-472d-a6f6-ae288aade474/bes-yillik-tahmini-maliyet-tablosunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/3383d65f-fd05-4c05-9afa-491891948364/stratejik-planda-kurumun-yillar-itibariyle-ulasmak-istedigi-hedef-degerlere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/4b21c9ac-7492-4cee-aec6-bba142ea7bbc/stratejik-planda-yer-alan-performans-gostergelerinin-stratejik-hedeflerle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/bffa1972-4696-41af-b45f-129e347e7d70/5018-sayili-kamu-mali-yonetimi-ve-kontrol-kanununca-kurulmasi-gereken-on-mali-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/e3121253-55b4-4168-bcd9-98a5a9d98751/sosyal-guvenlik-kurumundan-ilisiksiz-belgesi-bulunmadigi-halde-kesin-teminat-iadesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/8b7242e5-a9dd-40fe-8535-650cef2f79f3/sosyal-denge-tazminatinin-odenmesine-iliskin-sozlesmenin-imzalanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/f3d8ed63-f02a-44e9-8c6c-729b5bdaf1ef/dernek-ve-odalara-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/46b3b200-387a-4e7a-85ef-505c05456586/asgari-ucret-prim-desteginin-genel-butceye-gelir-kaydedilmek-uzere-gonderilmesi-gerekirken-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d31bd1d8-7e4c-458b-b80b-5a4c93732b9e/ilbank-tarafindan-gonderilen-genel-butce-vergi-gelirleri-uzerinden-hesaplanan-ilce-payinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/fc4c3e1a-2306-48a4-afdf-c9e22d8ad39f/maden-isletmelerinden-alinmasi-gereken-payin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a15769ad-b91d-4b43-aed3-c237a023916c/mal-alim-ihalesi-kapsaminda-alinan-mallarin-yapilmakta-olan-yatirimlar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/1449e233-70bc-4acf-980e-67e91ed4e788/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/14366bf6-4724-4cbd-851d-719c351aa2fe/asansor-periyodik-kontrol-yonetmeligine-aykiri-hususlar http://kamubis.com/decisions/SayistayFinding/a3b46583-bd83-4825-aecb-dc14e1ed36e9/telekomunikasyon-altyapi-ve-sebekelerden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsiline-yonelik-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fb0617f3-c537-4de9-926b-773a34f8ed65/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/12ce2877-4c66-43ea-9e40-8abd93b24e02/gecici-kabul-noksanlari-kesintisinin-ilgili-hesaba-kaydedilmeyerek-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/36626cfc-18b1-42e5-83ca-7da6edc692b4/muze-giris-ucretlerinden-belediyeye-aktarilmasi-gereken-tutarlarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/865a04af-fb2b-44e2-85fe-b8489cd4d31d/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c0e8ac28-10f6-4046-a654-7fba4259074d/emanetler-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4dc951b4-1b57-474b-98dc-f516bf33d25a/suresi-gecmis-teminat-mektuplarinin-mevzuata-aykiri-olarak-veznede-tutulmasi http://kamubis.com/decisions/SayistayFinding/138d2f57-72fd-4a6e-b9fb-e39e06234001/belediye-tarafindan-tahsis-islemi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/55b313df-2cd1-4120-bc6f-4477da378e76/milli-emlak-genel-mudurlugu-tarafindan-belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2cf1e8e7-eb99-41da-b945-0790716882de/satisi-yapilan-tasinmazlarin-kayitli-degerleri-ile-degil-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/da9ffcee-fc65-4485-bf76-53be9740446c/fonlar-veya-diger-kamu-idareleri-adina-yapilan-tahsilat-hesabina-kaydedilmesi-gereken-tutarlarin-kamu-idare-paylari-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/32722026-5446-4315-a205-9230c2dcde55/belediye-kanununa-aykiri-yetki-devirlerinin-iptal-edilmemesi http://kamubis.com/decisions/SayistayFinding/14542464-26da-407b-8dfc-7a8e50f6a7b3/mulkiyeti-belediyeye-ait-olup-kiraya-verilen-tasinmazlardan-kira-suresi-sona-erenlerin-ihale-yapilmaksizin-sozlesme-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/9af34baa-7eb9-42f6-8c57-c320ad6187e2/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e76c568a-5b63-434c-9a38-368bbf5d50b3/dernek-ve-vakiflara-belediye-kanununa-aykiri-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/d0d4788c-4c82-458f-8f4c-8dc899432b4e/gecici-kabulu-tamamlanan-bazi-yapim-islerine-ait-giderlerin-yeralti-ve-yerustu-duzenleri-hesabinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e3951e99-ec3a-4058-9d94-adae59dcbdc5/kurum-faaliyet-sonuclarinin-olculmesine-yonelik-veri-kayit-ve-kontrol-sisteminin-ihtiyaci-kismen-karsilamasi http://kamubis.com/decisions/SayistayFinding/cdd49569-d803-44bf-b15b-d5a1f528284d/faaliyet-raporunda-yer-alan-bazi-amac-ve-hedeflerden-sapma-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/0baccb92-a6c4-4cbb-90c1-4a85be146d55/performans-hedefi-tablosunun-altinda-aciklamalar-kisminin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/c00f72cc-703c-48d2-af7d-00c62821999e/faaliyet-maliyetleri-tablosunun-konsolide-edilmeden-harcama-birimleri-bazli-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/3c6c69bf-b65c-4b0f-a7db-9ee14e68d9ac/bir-kisim-tasinmaz-tahsis-surelerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bd0ef36e-7712-49a8-b8dc-ed0fbbe1dad2/bazi-performans-hedeflerinin-cikti-veya-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/d6ba54e4-5a66-490e-8c21-074811f49528/stratejik-planda-hedeflerin-altinda-yer-alan-bazi-performans-gostergelerinin-olculebilir-gostergeler-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/ddde8dac-407f-4292-b09a-c691272c3400/belediyenin-asli-faaliyetlerini-stratejik-amac-ve-hedef-olarak-belirlemesi http://kamubis.com/decisions/SayistayFinding/01d31008-af5a-4602-a5ba-bddb83261081/bazi-performans-gostergelerinin-iyi-tanimlanabilirlik-kriterini-saglamamasi http://kamubis.com/decisions/SayistayFinding/391599cd-b585-47c8-abed-5b2025df84cd/bazi-performans-gostergelerinin-faaliyet-seklinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c076f8d6-d6d9-4768-b4b8-4405ba027a2e/amac-ve-hedeflerin-idare-bazinda-sirali-olarak-degil-harcama-birimi-esasli-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1efb46b5-7c22-44aa-8aa8-8231c44c6caa/mevzuata-aykiri-olarak-cesitli-dernek-ve-vakiflara-tasinmaz-tahsisinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/be3a6cf5-7f42-46c9-861e-d6034927dc49/belediye-tarafindan-park-yerlerinin-isletilmesinden-elde-edilen-gelirlerden-ilce-belediyelerine-pay-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/bf7c1182-cdcc-4a5e-bb59-294c1c80da38/bazi-telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/37b9de8a-337f-4d89-81d8-13ba3038d817/yevmiye-defterinde-kullanilmayan-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3188723a-4682-4bac-9819-f9c591f1a0f8/sosyal-denge-tazminati-sozlesmesinin-gecerlilik-tarihinin-mahalli-idareler-genel-secim-tarihini-gecmesi http://kamubis.com/decisions/SayistayFinding/ff8bad29-9516-4743-9979-5e78f51785c2/ozel-kalem-mudurlugunun-memuriyete-sinavsiz-giris-araci-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e2116292-d6cd-4a5d-8b8a-1dc369c8153e/otopark-hesabinda-toplanan-bedellerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7f49deef-ddf9-4507-b2d6-529e3ece001e/otopark-gelirlerinden-buyuksehir-belediyelerine-aktarilmasi-gereken-tutarlarin-bazi-ilce-belediyeleri-tarafindan-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f0121200-a2aa-4156-a3d4-b85cdec867a5/muze-gelirlerinden-buyuksehir-belediyesine-aktarilmasi-gereken-tutarlarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/333a1ec5-cc8b-4550-b887-f160ed4f6f88/kamu-ihale-kanununda-belirlenen-esik-degerlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/5207d05a-fabe-4653-9479-87e3fa9f34a5/iscilere-yillik-270-saatten-fazla-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/77e21cd6-cde5-4447-a19d-d90d601f4d94/buyuksehir-belediyesine-bagli-idare-olan-samsun-su-ve-kanalizasyon-idaresinin-elde-ettigi-kesin-hesap-fazlalarinin-belediyeye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f754a1f9-8171-4341-997a-93a8a7e7be84/657-sayili-devlet-memurlari-kanununda-belirtilen-engelli-personel-calistirma-yukumlulugune-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3c11ad8d-e6ba-4577-b707-7e09e494cffb/4734-sayili-kanunun-21-ve-22nci-maddeleri-kapsaminda-yapilan-mal-ve-hizmet-alimlarinda-kamu-ihale-kurumunun-uygun-gorusu-alinmadan-10luk-sinirin-asilmis-olmasi http://kamubis.com/decisions/SayistayFinding/c6c9b7f4-360b-4a73-b84c-4f05f2ce971f/samsun-hafif-rayli-sistem-mevcut-universite-istasyonu-omu-kampus-hatti-yapilmasi-isinde-yaklasik-maliyette-tespit-edilen-fiyata-gore-yuksek-fiyat-verilen-bazi-imalat-kalemlerinin-miktarlarinin-artirilmasi-ve-dusuk-fiyat-verilen-bazi-imalat-kalemlerinin-hic-yapilmamasi-veya-dusuk-miktarda-yapilmasi http://kamubis.com/decisions/SayistayFinding/a02291a0-3b79-43eb-b445-cc59643b8998/gecekondu-fonu-hesabinda-biriken-tutarlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0f475e6b-d9bb-4f99-935a-4b2289e91610/uzun-vadeli-pesin-tahsil-edilen-gelirler-bulunmasina-ragmen-gelecek-yillara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ce4e1df0-95b3-4b4f-914e-08d80cc7add2/tuketim-malzemelerinin-tasinir-mal-yonetmeligine-aykiri-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/92708709-c18f-4a6a-b925-c258cf662204/tahakkuk-eden-vadeli-mevduat-faizinin-eksik-kayit-edilmesi http://kamubis.com/decisions/SayistayFinding/baeef26e-c380-422f-8996-ca1ac5162c63/pesin-tahsil-edilen-gelirler-olmasina-ragmen-gelecek-aylara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/109f7b56-afbd-499a-8ed5-e234c4af291e/kisa-donemi-kapsayan-kidem-tazminati-karsiliklari-hesabinin-tam-emekli-olacak-iken-kullanilmasi http://kamubis.com/decisions/SayistayFinding/41d52b37-6365-4d0a-adcb-e4f2baafe4df/kidem-tazminatlari-icin-eksik-karsilik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/4bcb7ab1-138e-43df-a098-f8dddb138d80/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-maddi-duran-varliklarin-kayitli-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/ec191984-42e0-4be0-9c0b-8c63dd3d6fa4/isletme-hakki-verilen-yerlerin-hizmet-imtiyazlari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/cfbddc57-ddcc-43e0-92d2-f243baa626cc/idarenin-yapilandirdigi-uzun-vadeli-alacaklari-ile-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabini-uyusmamasi http://kamubis.com/decisions/SayistayFinding/2a95d401-1f64-4254-af9e-06315d925000/belediye-adina-kesilen-toplam-ilbank-sermaye-kesintisi-ile-mali-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/8f2539de-44d5-4e94-b180-7238d1603c88/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/9e668d1a-781c-40fa-802e-6be1041aec0d/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/eef07122-141d-48e2-9b47-c549648e7d04/kamulastirma-kanununa-gore-mahkeme-ara-kararlariyla-bankalara-depo-edilen-tutarlarin-verilen-depozito-ve-teminatlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/eec32970-bbac-44ef-b31c-d34e0ff92ab4/duran-varliklara-iliskin-ayrilan-amortisman-tutarlarinin-satis-islemleri-sonrasi-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/03220fad-0269-4c41-820e-b0a3c508e7e1/belediye-tarafindan-tahsise-konu-tasinmaz-islemlerinin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/f7a1c950-2b50-4580-ae9e-eb8e6f8d93cd/butce-gelir-kalemlerinden-bazilarinin-tahsilattahakkuk-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/56c885a0-9e23-47eb-8c5c-1864300a7f65/uzun-vadede-odenecek-kidem-tazminatlari-icin-karsilik-ayrilmamis-olmasi-ve-kidem-tazminati-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/55f712e1-2d2d-42c2-a115-5d01aa23676e/kiraya-verilen-tasinmazlardan-dogacak-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/36071918-71d6-44f4-84a2-9ffac9d8fffc/belediyeye-ait-tasinmazlarin-kiralanmasinda-mevzuata-aykiri-sekilde-pazarlik-usulunun-uygulanmasi http://kamubis.com/decisions/SayistayFinding/46653fda-5fe4-4b92-b51e-a9e820988464/diger-kamu-idareleri-tarafindan-belediye-sinirlari-icerisinde-yapilan-kamulastirma-islemlerinden-kaynaklanan-ek-emlak-vergisinin-tarh-ve-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/01a32321-433d-4e5c-9a49-1f3fa34a98b0/yevmiye-numaralandirma-sisteminin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-aykiriliklar-icermesi http://kamubis.com/decisions/SayistayFinding/2c716076-b885-49b1-b3f5-18d216d6cce1/tahsil-edilen-cevre-temizlik-vergilerinden-buyuksehir-belediyesine-aktarilan-payin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/93e21706-829c-4e6c-8f49-c5adb7b06e74/belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d0326425-c80f-41e8-8a23-ce3d258ff2cf/kalkinma-ajansina-gonderilecek-tutarlarin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1b552f88-994b-47f3-9e2b-cf062aede479/dogrudan-temin-yontemiyle-yapilan-alimlarda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/e703596c-74fc-4143-bad8-86dee2b6aae0/verilen-depozito-ve-teminatlarin-mevzuata-uygun-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f44a0bf7-e46f-4b3c-b89b-048501c75b5c/belediye-tarafindan-kiraya-verilen-bazi-isyerlerinin-is-yeri-acma-ve-calisma-ruhsatinin-bulunmamasi-ve-cevre-temizlik-vergisi-tarh-ve-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/52af8727-d76f-48ef-8f73-93519552e1a6/muze-giris-ucreti-bedellerinden-belediyeye-ait-olan-payin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/cffa58cc-091e-4092-a0c7-bbebc69a4446/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c488b6c9-9716-4ba3-82d4-3f2e298a98fe/faaliyet-sonuclarinin-olculmesine-iliskin-veri-kayit-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5e137c24-c53f-461f-b109-c549d2098f0a/faaliyet-raporunun-mevzuata-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/88c33667-ab43-4bfc-a4f4-bf15a55c6785/performans-programinda-yer-alan-bazi-performans-gostergelerinin-olculebilirlik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/91de1fee-7ab0-4df1-8455-5abeb612219d/stratejik-planin-olculebilirlik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/63531312-8d1a-4603-80d2-50ef66f3c44f/stratejik-planda-stratejiler-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/478ad69d-b4ef-453a-ba4f-df9a9bd2f5b9/stratejik-planda-maliyet-tablosuna-ve-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/9a0b2000-cf8a-4fa5-917f-9e4bde80b6ea/stratejik-planda-izleme-ve-degerlendirme-bolumune-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d3bcf51c-d229-44b3-811a-0255ef23bddf/stratejik-hedeflerin-zaman-cercevesi-belli-olma-ozelligini-tasimamasi http://kamubis.com/decisions/SayistayFinding/0c17fb07-8f16-4b2c-98cf-a61e78770ff7/noter-onaysiz-bir-sekilde-alacaklarin-temlik-edilmesi http://kamubis.com/decisions/SayistayFinding/9ce0e039-3b51-4999-9b88-3c3d6523b7a1/belediyenin-tasinmaz-tahsis-islemlerinin-5393-sayili-kanunun-75-inci-maddesine-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/18b4aad5-c6c6-4427-a9a4-218eb90d6cbc/buyuksehir-belediyesi-tarafindan-ihalesiz-bir-sekilde-fuar-alaninin-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/8da93161-5fd5-4712-8484-eb457da6e9f5/dogrudan-temin-sinirinin-altinda-kalmasi-amaciyla-bazi-alimlarin-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/ba5b6cca-504d-4dcf-93f1-f9c502570f02/mahalli-idareler-personelinin-gorevde-yukselme-ve-unvan-degisikligi-esaslarina-dair-yonetmelike-aykiri-olarak-vekaleten-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/40d07791-a556-46b0-8dcc-0889a651b7cd/ihale-edilen-bazi-yatirim-harcamalarinda-258-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/794474a1-2875-40d1-a19d-0b8ba1bf6f7e/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ce29d8af-e2fe-4322-b2e0-6f789489f121/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/bd5c9659-ebd7-4ee9-8f55-d13022a6a2da/belediyenin-sirketlerdeki-sermaye-tutari-ile-241-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/5286cea8-25af-42ef-8544-561a6d5f5718/arac-kiralamasi-icin-yapilan-giderlerin-mevzuata-aykiri-olarak-251-yeralti-ve-yerustu-duzenleri-hesapta-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/91356fe8-4768-49f6-a76d-c58acd9b12fa/faaliyet-raporunun-iceriginin-ilgili-mevzuata-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/89112013-187a-49bc-a3d7-024661a0a8b6/faaliyet-raporunda-yer-alan-sapmalara-iliskin-aciklamalardan-bazilarinin-gecerlilik-ikna-edicilik-kriterini-saglamamasi http://kamubis.com/decisions/SayistayFinding/d9acf433-081b-4272-9ab4-425539d9be70/performans-programinin-yayimlanma-tarihinin-mevzuat-gerekliliklerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/b8bd9638-b54a-41d1-806c-089adba9eedd/stratejik-planda-izleme-ve-degerlendirme-bolumunun-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b0714933-ce0e-411b-84b4-ed0f39640100/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/c0930785-2edf-4620-8c2e-71ea63727b88/bazi-performans-gostergelerinde-yillar-itibariyle-ulasilmasi-planlanan-hedeflerin-belirtilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/a053a0ab-54d6-444e-9a90-34b46b457064/bes-yillik-tahmini-maliyet-tablosu-nun-ve-kaynak-tablosu-nun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/8fcb4672-636b-4180-8cef-679cf9d8bbf2/ust-yonetici-tarafindan-ic-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/ed5e5ff0-7071-414f-8a1e-9729d80e9411/avans-islemlerinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/806e8143-4118-45e4-8156-76e571b10456/nakit-islemlerinin-mevzuat-hukumlerine-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/3cbc6189-f926-4186-975b-d09c636226e9/su-hizmetlerine-iliskin-faaliyetlerde-tarife-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ad020398-d6e2-49d3-ab41-26b0f35d2890/alinan-depozito-ve-teminatlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cd66feab-17a2-4bdd-8c49-c7e8a323964a/emlak-vergisinin-tahakkuk-ve-tahsilinde-emlak-vergisi-kanununda-ongorulen-duzenlemelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/49066589-243a-4cd2-8ac0-8fde7cb72ea2/4646-sayili-dogal-gaz-piyasasi-kanununa-gore-dogal-gaz-sehir-ici-dagitim-sirketine-ait-ortaklik-hissesinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/5ec25629-21bb-4e74-877d-2b51fa22736f/deger-tespiti-yapilan-tasinmazlarin-muhasebe-hesaplarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/28270e97-377e-496b-be89-f2804fba1769/kira-gelirlerinin-mali-tablolarda-olmasi-gerekenden-fazla-gosterilmesi http://kamubis.com/decisions/SayistayFinding/789f41e5-48d1-4b85-bfb1-fe3b8517dfd2/odenen-kusursuz-tazminat-ve-diger-yasal-giderlerin-faiz-gideri-olarak-gosterilmesi http://kamubis.com/decisions/SayistayFinding/9de5df7c-b94d-45f2-b087-e46055496a2f/kalkinma-ajansina-odenen-cari-transferlerin-mali-tablolarda-sermaye-transferi-olarak-gosterilmesi http://kamubis.com/decisions/SayistayFinding/d62ff310-7605-44d5-8736-f6cf2e8e061a/veri-kayit-sisteminin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/3c4d5864-15df-4c16-ad26-f2dbbfee205b/faaliyet-raporunda-yer-alan-bazi-amac-ve-hedeflerden-sapma-nedenlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/a64f1a26-00f8-415e-b891-d6e99395e2e7/faaliyet-raporunda-butce-hedef-ve-gerceklesmelere-iliskin-sapmalarin-nedenlerinin-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/71aad2a5-e323-405c-810a-bed52116d81f/koy-kanunu-geregince-arsa-satisi-yapilan-kisilerin-yukumluluklerini-yerine-getirmemelerine-ragmen-tapularindaki-takyidin-kaldirilmasi http://kamubis.com/decisions/SayistayFinding/d3125dc0-b63a-405b-b8e9-fbcd56ce9017/dolu-olan-mudurluk-kadrosuna-baska-bir-mudurun-gorevlendirilmesi-ve-harcama-yetkililiginin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/d58209db-3a4a-4381-888f-fbf02fef073e/cikti-veya-sonuc-odakli-oldugu-degerlendirilen-3-performans-gostergesinin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/427f8f1c-5fd2-44cb-b610-a850d602bcfb/cikti-veya-sonuc-odakli-oldugu-degerlendirilen-32-performans-gostergesinin-olculebilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/a1862491-3cff-4772-af76-867aa72eb22d/faaliyetlerin-ilgililik-kriterine-uymamasi http://kamubis.com/decisions/SayistayFinding/e9d7d8bd-cb80-440b-b59a-0b05f83c5a53/performans-programinda-yer-alan-faaliyet-maliyetleri-tablosunun-performans-programi-hazirlama-rehberine-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/4ab7360f-9715-46f2-9abf-29b7216146a6/bazi-faaliyetlerin-performans-programi-hazirlama-rehberine-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/388d7ba4-cd68-4165-b6b1-0bb6f04511c5/stratejik-plan-ve-performans-programinda-yer-alan-hedef-ve-gosterge-sayisinin-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/3bb4f913-efe5-4650-816d-5b12e2a7d5da/ic-kontrol-sistemi-mevzuat-gereklerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/8e0d9070-f21a-44b3-b0f8-493f7cda7f90/belediye-araclari-ile-yapilan-kazalarda-tamirat-masraflarinin-personele-hatalari-oraninda-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/ac628e7e-108d-4615-94e3-ae9f18da9154/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-sosyal-guvenlik-kapsaminda-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7c559ce7-93b2-4ff5-85b5-44ef59013ae2/trafik-kazalarinda-karsi-tarafin-kusurlu-oldugu-hallerde-deger-dusuklugu-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/6179eace-1736-4fc5-8560-67a0fa890a66/yapim-islerinin-ihalelerinde-istenen-araclarin-isin-ozelligine-gore-miktarinin-belirlenmemesi-ve-araclarin-isin-yapi-denetim-gorevlisi-disindaki-kisilerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f861eb54-ff02-4002-8dd5-597a2a9ce6f3/bazi-tasinmazlarin-meclis-karari-alinmadan-diger-kurum-ve-kuruluslara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/6acbb837-af35-4ba3-96c5-d57689727799/haksiz-cikma-zamminin-tahsil-edilmesiyle-ilgili-gerekli-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/70d30260-d0b1-4175-a906-c8d30c099813/ihale-kapsaminda-calistirilan-iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/00b8ffcb-2596-4c28-ab98-cce2c55c1708/mahalli-idare-sirketi-kadrosuna-gecirilen-iscilerin-hakedis-odemelerinde-sirkete-odenen-kar-payi-hesabina-sozlesme-giderleri-ve-genel-giderlerinin-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/466f5142-1c87-4c5b-84b3-594d6738ac47/ortak-hizmet-projesinin-iceriginde-belirsizlik-olmasi http://kamubis.com/decisions/SayistayFinding/283ac1f0-fb35-4cf9-94a3-83d58a9dd1da/protokolle-baska-kamu-idaresine-tahsis-edilen-tasinmazin-genel-giderlerinin-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/60bc39db-eadf-455e-82bd-1fed27523b8f/sehirlerarasi-gezi-programlarinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/0b7b92a1-1e35-43c0-8f7b-f82a1554fe03/onceden-ongorulemeyen-olaylar-soz-konusu-olmadigi-halde-bazi-alim-ve-yapim-islerinin-4734-sayili-kamu-ihale-kanununun-21nci-maddesinin-ilk-fikrasinin-b-bendi-kapsaminda-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/78ba00df-343e-4a26-ab41-d09f267c7e47/tahsis-edilen-bazi-tasinmazlara-iliskin-protokol-olmamasina-karsin-genel-giderlerinin-butceden-odenmesi http://kamubis.com/decisions/SayistayFinding/31225b9c-222d-40ff-92a2-5a84cd08fe36/yonetmelige-aykiri-olarak-ust-kadrolara-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/426b0930-0ae1-4eda-a4e1-b7b7564fce6d/yonetmelige-aykiri-olarak-tekniker-ve-muhendislige-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/582ff440-3e2c-40fb-a945-9c2dd438b07e/yapim-islerinde-is-suresinde-bitirilmemesine-ragmen-ihtarname-cekilmemesi-veya-ihtarname-cekilmesine-ragmen-isin-bitirilmesi-icin-gerekli-surenin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/bb40d37b-2ab7-43bf-9af3-6b9065461edb/yapim-islerinde-all-risk-sigortanin-yapim-isleri-genel-sartnamesine-uygun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/534a4e5f-6f0a-4400-b634-1d08ce360973/vekalet-ucretlerinin-kaydinin-kararnameye-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/139121f4-4972-4df3-8eb7-5993d634d290/ilden-ilceye-veya-ilceden-ilceye-calisan-toplu-tasim-araclarinin-mevzuata-aykiri-calistirilmasi http://kamubis.com/decisions/SayistayFinding/c2deffa2-4d96-4a2b-94ba-f8ba682ba138/sehir-ici-calisan-minibushalk-otobusleri-gibi-toplu-tasim-araclarinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/d19ce507-f94f-4a70-816a-9f599284ccb2/sartname-geregi-verilmesi-gereken-sureden-sonra-verilen-araclarla-ilgili-gerekli-islemin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1ed5ecbd-ec85-4ca8-9b2a-4b12c25d5b8d/sozlesmeli-calistirilan-egitmenlerle-ilgili-esaslarda-belirlenen-olcutun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/6c827e1f-d70f-4115-aaf6-1269a3c70b6b/parkomatli-park-yerlerinin-ihalesiz-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/cbe57d6c-4bfb-4bc5-b194-b538834b0ae0/varlik-hesaplarinda-muhasebelestirilmesi-gereken-malzeme-bedelinin-gider-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0eeace18-a423-44d4-b785-f94264edcd7a/is-programinin-suresinde-sunulmamasi-ve-buna-iliskin-yaptirimin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/d6c10982-b80e-47d3-bdfd-71c800431da9/ihale-edilen-yapim-islerinde-yapim-isleri-genel-sartnamesinin-16nci-maddesine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/af1887be-9842-4d15-a633-7896f06eb7a1/halde-bulunan-isyerlerinden-alinacak-teminatla-ilgili-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ebc1d24f-5aea-4bf9-8bf5-1d76b58260aa/hal-isletmesinde-bir-kisiye-birden-fazla-isyerinin-verilmesi http://kamubis.com/decisions/SayistayFinding/5c2c6103-5e89-4ab3-9d62-21c5477268e7/gebze-sehirlerarasi-otobus-terminalinin-buyuksehir-belediyesince-devralinmasi-icin-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0834894c-aa02-4a3b-9d6b-c2ac7892803b/anahtar-teslimi-goturu-bedel-olarak-ihale-edilmesi-gereken-islerin-birim-fiyat-teklif-almak-suretiyle-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/bd2804bc-3c89-4dc8-bb83-c62438deadfc/calisanlara-verilen-sosyal-denge-odemesine-iliskin-sozlesmenin-yenilenmesinde-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/1f7defee-c028-4a29-bd67-208eef9fcbcd/butce-odenek-islemlerinin-mevzuata-uygun-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/21e4b0bf-226c-4cbb-b78a-36b513a12d16/anahtar-teslimi-goturu-bedel-olarak-ihale-edilmesi-gereken-bina-islerinin-karma-teklif-suretiyle-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/d5b0977a-6286-420d-914b-8cf5d326c71f/kurum-lehine-hukmedilen-vekalet-ucretlerinin-tahsilinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/012cea78-2284-424a-926f-6865ec7dc2d1/sebze-ve-meyve-ticareti-ve-toptanci-halinde-bulunan-yerlerin-kira-artisinda-5957-sayili-kanuna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a9391dde-656c-41dd-9155-900644c0224a/muze-giris-ucretleri-paylarinin-ilgili-ilce-belediyelerine-odenmemesi http://kamubis.com/decisions/SayistayFinding/544522d5-63e5-4eff-afd7-875077037b74/yapim-islerinde-kullanildiktan-sonra-idareye-teslim-edilen-konteynerlerprefabrik-yapilarin-muhasebe-hesaplarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/78cd3dd6-e95b-4371-b484-ebc518d5d92e/oncelikli-odeme-hakkina-sahip-kamu-alacaklarinin-odenmemesi http://kamubis.com/decisions/SayistayFinding/c506c7c0-738c-4d2f-9939-70d621b5c685/meclis-uyelerinin-belediyeye-karsi-dogrudan-veya-dolayli-taahhude-girmesi http://kamubis.com/decisions/SayistayFinding/b2ac2bb1-1c0c-4985-88c2-f8e77ca6ce7b/gecekondu-fonuna-aktarilmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/77bef635-e8a5-496e-9400-0f1202d6af62/otopark-yonetmeligine-aykiri-islem-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/67f16a48-214d-47e5-a184-5a5162718a60/ihale-komisyon-uyelerinin-mevzuatin-gerektirdigi-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/7267dc37-09a6-4209-9609-a5d36da199a0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/261abed9-829b-496a-8980-c55f5d91443e/belediyenin-kiraya-verdigi-tasinmazlarin-kira-suresini-kira-suresi-sonunda-ihaleye-cikmadan-uzatmasi-ve-ecrimisil-uygulamasi http://kamubis.com/decisions/SayistayFinding/d8e88463-b171-43d1-afe1-374713031270/amme-alacaklari-disindaki-bazi-alacaklarin-hukuki-takibinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/08a08c92-3060-4632-a75f-0ccf96c81de2/belediye-sirketince-istihdam-edilen-ve-belediyede-calisan-iscilerin-maaslarinin-dogrudan-iscilerin-hesabina-odenmesi http://kamubis.com/decisions/SayistayFinding/e8eacdb4-d625-4080-9fba-7d4692d1c200/memur-kadrosunda-bulunan-personelin-belediye-sirketinde-mudur-olarak-gorev-yapmasi http://kamubis.com/decisions/SayistayFinding/a278b29d-20d1-4273-a8d4-56434a7ceccc/personel-odemelerinde-belediye-kanununda-belirtilen-ust-sinirin-gecilmesi http://kamubis.com/decisions/SayistayFinding/be6ae9e3-5129-4ddf-8a15-6ee0a241bcd7/gecici-teminat-mektuplarinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/0728fae2-60a5-4298-999d-833d4e560c70/kasa-fazlasi-olarak-bankaya-gonderilen-paralar-icin-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9ebbdbfa-019d-442e-8c52-4abb4289162a/veznelerden-yapilan-tahsilatlarda-kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6c222b92-647c-464c-bd33-d134352b3fe4/gecmis-tarih-verilerek-muhasebe-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/31b0a57e-3070-4062-8ccc-a9cfb7dc6c5d/kurum-butcesi-yapilirken-finansman-odenek-iliskisinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/da8d0ed2-48e5-4374-b3d7-314ece8d42a4/ic-kontrol-eylem-plani-hazirlanmamasi-ve-kamu-ic-kontrol-standartlari-tebliginde-belirtilen-hususlara-uyum-saglanmamasi http://kamubis.com/decisions/SayistayFinding/95dc826c-227a-4522-98c3-7ea35aaa5ce6/belediye-tarafindan-alinan-imar-harclarinin-hesaplanmasinda-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/ace4cdf4-a20e-4b33-9d1e-1e81c1a6f084/imar-planlarinda-genel-hizmetlere-ayrilmis-alanlarin-kisilerin-ozel-mulkiyeti-gibi-kullanmasina-izin-verilmesi-ve-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/5eb86eb7-e938-4dbf-9cd7-f8d09cd2397b/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/9362cce2-14d0-42ba-9a21-6c6692102393/veri-kayit-sistemine-yonelik-risklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/42236fa1-41d7-48d6-aa42-e1d21b18b0e0/faaliyet-raporunda-performans-hedef-ve-gostergelerinin-gerceklesme-durumunun-ve-gerceklesmede-meydana-gelen-sapmalarin-nedenlerinin-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/326bf3f6-147c-43a3-b4b8-6169d7f16ed7/performans-programinin-kamuoyuna-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/c1179027-f646-44a8-b14a-9e70a85f9377/performans-programinda-yer-alan-bazi-performans-hedeflerinin-olculebilir-nitelikte-olmamasi http://kamubis.com/decisions/SayistayFinding/f034f883-1f5a-4c6a-9752-f9938064fb35/performans-programinda-yer-alan-bazi-performans-gostergeleri-ile-performans-hedefleri-arasinda-ilgililik-baginin-kurulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/0bea7a13-0b8c-4d53-9aee-8b585a0a82e5/775-sayili-gecekondu-kanunu-geregince-kullanilmasi-gereken-paralarin-idarenin-genel-hesaplarina-aktarilmasi http://kamubis.com/decisions/SayistayFinding/9db2a3e5-9a78-4b57-aeeb-3225280b5c73/2018-yili-ucret-tarifesinde-mevzuata-aykiri-olarak-indirimler-yapilmasi http://kamubis.com/decisions/SayistayFinding/13467eac-3b33-422a-89cf-c33e6af545fa/stratejik-planda-yer-alan-hedeflerin-olculebilirlik-ve-iyi-tanimlama-kriterlerini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/f316dafd-4401-411d-aa91-ba0b952a9b0d/stratejik-planda-mevzuatin-ongordugu-basliklara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/32a7074a-8b04-448e-a1e7-c89377c3b58f/is-programinin-sozlesmede-ongorulen-surede-hazirlanarak-idarenin-onayina-sunulmamasi-ve-sure-uzatimi-verilmesine-karsin-revize-is-programinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/5a9f9d56-0f47-40af-8106-98f6522dc6bd/idarece-tahsil-edilen-cevre-ve-temizlik-vergisine-iliskin-gecikme-zamminin-20lik-kisminin-mugla-buyuksehir-belediyesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/99310d2f-f606-4ba0-980c-c4731aa7e5c7/belediye-tasinmazinin-mevzuata-aykiri-olarak-bodrum-ticaret-odasina-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/bd02c714-e567-45b3-bca5-3c18c389735e/bazi-tasinmaz-kiralamalarinda-kdv-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ac91e175-967a-440e-b4bf-31c78dde2e71/idareye-ait-olan-ambalaj-atiklarinin-toplanmasi-degerlendirilmesi-imtiyazininhakkinin-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/0d6c49d1-5d69-4a9e-a79e-fefdf923cdf7/isgal-edilen-idare-tasinmazlarinin-tahliyesine-yonelik-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/c8d67ed1-0d5b-4dbf-b5ae-6f54df3426a7/iscilerin-birikmis-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/24e4b1a0-f230-45cb-b884-c95c36578197/idare-tasinmazinin-mevzuat-hukumlerine-aykiri-olarak-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/0c3de57b-7bc6-4dfd-9716-cc7d2ce3a7d2/belediyenin-personel-giderlerinin-toplam-giderler-icindeki-payina-iliskin-ust-sinir-asildigi-halde-temizlik-hizmet-alimi-isi-kapsaminda-calistirilmak-uzere-diger-belediye-sirketi-uzerinden-personel-alimi-yapilarak-bu-is-kapsaminda-calistirilmasi http://kamubis.com/decisions/SayistayFinding/465c55f4-0b1f-416b-807c-0520fd673762/mahalli-idareler-personelinin-gorevde-yukselme-ve-unvan-degisikligi-yonetmeligine-aykiri-olarak-atamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/3a091f18-1157-4627-b5b6-790313089def/otopark-yonetmeligi-uyarinca-tahsil-edilen-bedellerin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/07a6de29-89a2-4a6c-917b-5a57ec22696f/reklam-alanlarinin-isletilmesine-iliskin-ihalede-2886-sayili-devlet-ihale-kanununa-aykiri-islemler-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/d563fff9-d810-4253-ac74-f33261e34335/mulkiyeti-idareye-ait-olan-tasinmazlarin-kira-suresi-bitiminde-ihale-yapilmaksizin-encumen-karari-ile-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/d0e63b10-d1b1-4152-beec-9d4716b93c57/vakif-ve-derneklere-yapilan-ayni-yardimlara-iliskin-mevzuata-aykiri-is-ve-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ac4c099e-84ed-4d16-9001-8fbff76f8576/sabit-ve-mobil-haberlesme-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4c2b050c-ec74-4b42-bb7f-47ed8c96af17/baz-istasyonu-alanlarindan-bazilarinin-ihalesiz-ve-bedelsiz-bazilarinin-ise-ecrimisil-karsiligi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2a8f984b-5964-40d5-ab28-fd03c3817631/mahsup-donemine-aktarilan-avans-ve-krediler-icin-butce-mahsuplari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6035d8d2-b34c-45be-a892-0692fb1cf0c5/kesinlesmis-sayistay-ilamlarinin-infazinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/044d2337-2eef-4f6e-bb47-9b48f71e1f8d/kalkinma-ajansi-paylarinin-bir-onceki-yil-gerceklesen-butce-gelirleri-esas-alinarak-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/7bc37b19-d629-4445-95a0-bd5fdff376af/mevzuata-aykiri-olarak-spor-kulubu-dernegine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0b1062ac-9b4d-4768-a839-0edd6b7e43f5/idare-tasinmazinin-mevzuata-aykiri-olarak-dernege-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/8e878c7a-4174-45b6-a3ab-0aabcc33fbf1/belediye-tasinmazinin-mevzuata-aykiri-olarak-vakfa-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/a4b99d83-f2fe-4009-b43c-3a118b782084/bankamatik-unite-alanlarinin-ihalesiz-ve-bedelsiz-olarak-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/bb0c5d36-3ba5-462d-829b-69545433c9a1/yapilandirilan-borclarin-izlendigi-hesaplarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/38ba45ad-c703-4b40-8165-c349201cea2c/idarenin-sirketlerdeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/aadbe5d0-3ee2-4a3c-990b-126c6b53d60a/elden-cikarilacak-maddi-duran-varliklarin-tamaminin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/8d627f25-c575-46e5-a140-c717fadb0952/diger-kamu-idarelerine-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/216fa365-86f9-4e4c-9661-1d4d937ba8a4/sosyal-yardim-odemesinin-hatali-butce-kaleminden-yapilmasi http://kamubis.com/decisions/SayistayFinding/3d571609-094e-4e08-8000-d99a473f06c4/5018-sayili-kamu-mali-yonetimi-ve-kontrol-kanununda-kurgulanan-mali-yapinin-kurum-organizasyonuna-yansitilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/773b763a-6b68-4fad-9745-4e43dede9ca3/personele-verilen-avanslarin-ve-kredinin-hatali-hesaplarda-izlenmesi http://kamubis.com/decisions/SayistayFinding/9412cfeb-569c-42cb-a2a2-8a9cf29a91dd/belediye-sirketine-aktarilan-sermaye-miktari-karsiliginda-is-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/da1d7d6d-551c-48ca-83f7-a20ac28c604b/sosyal-guvenlik-kurumuna-olan-taksitlendirilmis-sigorta-prim-borclarinin-vadelerine-gore-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c5966049-ab61-4fe3-b759-d2afe671f5cc/ilk-madde-ve-malzemeler-ile-demirbaslara-iliskin-kayit-kontrol-envanter-ve-muhasebelestirme-islemlerinin-tasinir-mal-yonetmeligine-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/3cc49e6a-cccb-4693-b69f-1a68addab61d/indirim-konusu-yapilamayacak-katma-deger-vergisinin-hatali-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/6e96805b-981c-4a4c-b0a8-1d3077664dcd/tasinmaz-envanter-degerleme-ve-muhasebelestirme-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/762fd170-5a66-4d78-ae7d-b9c9f4b5ea76/gelir-tahakkuku-islemlerinde-sistemsel-hata-bulunmasi-ve-gelirlerle-ilgili-alacak-takiplerinin-mevzuat-hukumleri-cercevesinde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c6b95a8b-5712-4dd9-9076-2d520e501036/5018-sayili-kamu-mali-yonetimi-ve-kontrol-kanununda-kurgulanan-yapinin-kurum-organizasyonuna-yansitilmasinin-mumkun-olmamasi http://kamubis.com/decisions/SayistayFinding/69dd3785-4811-4e65-8497-c59102bd4115/bilancoda-yer-alan-banka-kredileri-anapara-ve-faiz-tutarlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/681faee6-1dba-4687-a028-776aef34732b/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedelinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/74373f5f-0ba6-4d30-821e-006527059bd0/otopark-yonetmeligi-uyarinca-nakden-tahsil-edilen-bedellerin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/48e1f95a-e364-4574-bd2f-f10d8fccdaf5/mevzuatta-ongorulen-sureden-fazla-gecici-isci-calistirilmasi http://kamubis.com/decisions/SayistayFinding/47b6ddec-5be5-444e-a63f-dd9e98a433d2/kurumun-mulkiyet-ve-tasarrufunda-bulunan-bazi-tasinmazlarin-ihale-yapilmaksizin-isgalci-konumunda-bulunan-kisilere-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/cf42abdf-8cd8-4a34-897f-8c6b79f9eb15/gecekondu-fonu-hesabinin-teskil-ettirilmemesi-ve-fona-ait-gelirlerin-belediyenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/48201f1c-17fb-4a0b-b22f-75eec907ca69/evsel-kati-atik-ucretine-ait-takip-ve-tahsil-islemlerinin-tam-olarak-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/6cb70cf9-706c-4169-b846-2ae6fb141328/biletle-girilmesi-zorunlu-olmayan-eglence-isletmelerinin-faaliyetleri-uzerinden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/dc5417d9-c1d3-45f2-b960-605ad1fffe23/yapi-ruhsati-ve-yapi-kullanma-izin-belgesi-olmayan-binalardan-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/46fc86e7-2269-47d1-bb2e-79e95cafad34/idare-tarafindan-gerceklestirilen-odemelerde-hak-sahiplerinin-vergi-ve-sosyal-guvenlik-prim-borclarinin-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/8cb8df95-b620-4a6a-81a6-40d37e14adfb/ozel-yapi-seklini-gerektiren-pansiyon-ve-dugun-salonunun-mevzuatta-belirlenen-sartlari-tasimamasina-ragmen-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/d62c58a0-90f1-4bfe-8354-8f11c920046e/emlak-vergisinin-hesabinda-asansor-ve-kalorifer-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/84f59786-4892-4b6f-a448-d7165e9c3b34/memur-kadrosuna-yapilacak-atamaya-iliskin-gerceklestirilen-sinavda-mevzuat-hukumlerine-aykiri-hareket-edilmesi http://kamubis.com/decisions/SayistayFinding/578ba5d1-0c68-4d2f-a477-f79e2448cf54/ilce-sinirlari-icerisinde-bulunan-bazi-sitelerin-bahcelerine-insaat-izni-alinmadan-acik-havuz-yapilmasi-ve-belediyenin-emlak-vergisi-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/df5b4278-5cb7-4fa5-b903-7dc90dd8696e/ihaleye-katilamayacak-olan-istekli-ile-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/b940ade0-868a-48dd-9d2e-3e494f8ed5ea/ihale-tarihinde-vergi-veya-sosyal-guvenlik-prim-borcu-olan-ihale-disi-birakilmasi-gereken-istekliler-ile-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/a834d5a4-b684-4d93-9704-83a8d39e85db/imar-planinda-park-alani-olarak-belirlenen-yerin-belediye-tarafindan-kiraya-verildikten-sonra-mevzuata-aykiri-sekilde-kafeterya-yapilmasi http://kamubis.com/decisions/SayistayFinding/dc15746b-5153-4c96-87f9-3323412a7149/ilk-madde-ve-malzeme-hesabina-hatali-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/d923678f-3728-4f45-b667-1dab9550aedb/hazir-degerlere-iliskin-muhasebe-kayitlarinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/04fbf2d6-ceed-4632-9007-2704cc8aabee/yer-ustu-duzenlerine-iliskin-gerceklestirilen-yapim-harcamalarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/514e8df0-b16a-4608-86d9-5431ed635c9c/yapilandirilmis-borclarin-tamaminin-vadelerine-gore-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a9630f26-a6fc-4b58-8963-f560a06eeded/yapilandirilan-alacak-tutarlarinin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5ea7ece7-d09b-4563-84d3-c899dd74e3a9/tasinmaz-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a9b77cae-f5d8-4fa5-bf5e-d54e9d3012a8/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/fb308c27-498e-4f4f-8d6f-aca160fd3e02/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabindaki-tutarlarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0beae248-3cba-493a-b2b5-de9b804d82a4/katma-deger-vergisi-hesabinin-usulune-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9a01c59c-baac-45d9-99e3-65388689a24e/banka-kredileri-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c5f982d1-55d7-42fe-9231-2fc9b5e793b7/sebeke-suyu-abonesi-olmayan-atik-su-sistemine-dahil-olan-ticarethane-ve-mesken-abonelerinin-olmasi http://kamubis.com/decisions/SayistayFinding/2a107d53-7dba-4fb0-8fc2-219a08206062/su-ve-atik-suya-iliskin-her-belde-ve-ilcede-munferit-tarife-olmasi-neticesinde-ayni-durumdaki-abonelerin-farkli-tarifelere-ve-faturalara-tabi-olmasi http://kamubis.com/decisions/SayistayFinding/6b466230-55ab-470a-980e-b285ceef7923/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4bb02a72-3ef4-4c71-b104-6f1005cf73b8/ilk-madde-ve-malzeme-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/dcec2443-a22a-4c35-b256-3af6156809d0/yolluk-avanslarinin-muhasebelestirilmesinde-personel-avanslari-hesabi-yerine-is-avans-ve-kredileri-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/11f39716-50cf-49f5-bd5f-3a279b498a9c/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedelinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2bb160ea-d12f-4641-b191-36f5e7989246/eglence-vergisinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6d709639-4ea0-439b-8069-ee3876f8fa28/belediye-sinirlari-icerisinde-yapilmis-olan-devir-ve-ferag-islemlerinin-tapu-idaresi-tarafindan-tatvan-belediyesine-bildirilmemesi-belediyenin-de-bu-konuyu-takip-etmemesi http://kamubis.com/decisions/SayistayFinding/8334b6d2-f2ef-4c57-94a6-b9815d8c82bc/bazi-alim-islerinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/69dbb721-49da-4ccc-864c-555c5b759c99/2018-yili-performans-programinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f75e1384-20b2-4017-822e-6b46fee7446d/kiraya-verilen-gayrimenkullerin-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/795ea710-8652-4d10-bf95-44a954e7e4cb/kadrolu-iscilere-270-saati-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/b528608c-4011-40cd-b233-8e76428590a3/idarede-gorev-yapan-kadrolu-iscilerin-ucretli-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1e3a7c7e-d802-4abc-b3f9-bab4a6926b98/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-uyarinca-belediye-tasinmazlarinin-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/48f0a6ea-aa32-473c-b6e6-0071753a4b16/yapilmakta-olan-yatirimlar-hesabi-ile-binalar-hesabinin-dogru-bilgi-vermemesi http://kamubis.com/decisions/SayistayFinding/f91305de-4a66-4835-86af-9d146988c216/tatvan-belediyesine-tahsisli-tasinmazlarin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/96f3f6fe-0fd3-4a87-a935-22dcc2182685/indirim-konusu-yapilamayacak-katma-deger-vergisinin-indirilecek-katma-deger-vergisi-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/fb55729f-8136-4e43-9292-c889057e9614/gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c0b5ed68-3f90-450a-ae6e-0727bea3d51d/performans-olcum-sisteminin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-kayit-sistemi-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/1853f862-1de8-4442-ba0a-6562f588e252/performans-programinda-bazi-hedefler-icin-bazi-gostergelerin-olculebilirlik-kriterine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/7ef36e62-60d3-4d5e-8947-634a368b488f/stratejik-planda-bes-yillik-tahmini-maliyetleri-gosteren-maliyet-tablosunda-belirtilen-maliyetlerin-karsilanacagi-kaynaklari-gosteren-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/db143109-a66b-4079-8c39-e7517b5fb934/stratejik-hedeflerin-ve-performans-kriterlerinin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/e4972a4b-64ea-48cb-813d-508e61b17bf3/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e78d1f50-38d9-47c9-80e2-0be889c3c6a5/bazi-belediye-gelirlerinin-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/b6dc6c9d-9575-46ad-bef1-23da50b3e7a5/sosyal-denge-tazminati-sozlesmesine-mevzuata-aykiri-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/487e26cc-6bb7-4a59-baa2-4542b1b715d4/otopark-yonetmeligi-uyarinca-tahsil-edilip-buyuksehir-belediyesine-gonderilmesi-gereken-otopark-bedellerine-iliskin-tahakkuk-ve-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3a848f1c-74f9-46b2-87a6-e29657b53dc8/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/a2eafa78-0195-492b-92c8-c6d11bc4321a/yapi-denetimi-hakkinda-kanun-uyarinca-belediyeye-gonderilmesi-gereken-payin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f101eb94-d8c9-4105-a6b3-fee758451c92/tuketim-malzemelerine-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/379274ba-a15a-49c7-81b0-2c415428daa0/gecmis-yillar-olumlu-veya-olumsuz-faaliyet-sonuclarindan-bes-yilini-dolduranlarin-net-deger-hesabina-eklenmemesi http://kamubis.com/decisions/SayistayFinding/783f1137-963a-4b1d-8681-c55ef82e3532/eglence-vergisi-alinmasi-gereken-isyerlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/676fb75e-d6fa-4487-923e-186a214b5d3d/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ea84eba4-57d7-415a-add8-4546523255ec/ayri-ihale-edilmesi-gereken-yapim-isinin-devam-eden-yapim-isi-kapsaminda-is-artisi-yoluyla-insa-ettirilmesi http://kamubis.com/decisions/SayistayFinding/4b1cbf0e-6ee1-4b6d-b469-0f76ffa2e9b2/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d2edc43d-ab3f-46d8-93eb-2aa750f387ce/alinan-depozito-ve-teminatlardan-iade-suresi-bir-yildan-fazla-olanlarin-yili-icinde-iade-edileceklerle-ayni-hesaba-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e2baf552-74bd-4745-863a-917bd3c01d9d/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/44e3581f-4763-44c9-b177-d6e297b3b1fc/faaliyet-raporunda-hedef-gerceklesmelerindeki-sapma-nedenlerinin-mantikli-ve-inandirici-gerekcelerle-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/56e747d8-6801-48ce-a71a-3d2118fd89fc/faaliyet-raporunda-bazi-performans-hedeflerinde-meydana-gelen-sapmalarin-nedenlerine-iliskin-aciklamalara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d6b3575f-943f-45de-a149-aa57c06fff42/stratejik-hedef-ile-performans-hedefinin-ayni-belirlenmesi http://kamubis.com/decisions/SayistayFinding/3333ca17-828f-45bd-a48a-f6e54dc9ec3c/performans-hedef-tablosunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/1527ff12-7516-4832-a065-b581670a98ec/stratejik-hedeflerin-ve-gostergelerin-olculebilir-sekilde-ifade-edilmemesi http://kamubis.com/decisions/SayistayFinding/becd711c-d24d-4e55-9f3d-788c9241f3d3/bazi-stratejik-hedefler-icin-performans-gostergelerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/fd522065-961c-475c-9af7-4c81f3e8157f/su-tesisleri-ve-kanalizasyon-harcamalarina-katilim-paylarinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/49f20e9d-b16c-4372-a327-313482db41f5/su-hizmeti-verilen-bazi-mesken-ve-is-yerleri-ile-abonelik-sozlesmelerinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/928e00b5-b67c-4138-a53c-ff96b4abca82/kanalizasyon-tesisi-bulunan-yerlerdeki-kullanilmis-sularin-uzaklastirilmasi-giderleri-icin-ayri-tarife-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5a22f2fd-acc3-487d-87ff-90ab2129ac21/6360-sayili-kanun-geregi-devralinmasi-gereken-abonelik-sozlesmelerinden-dogan-su-teminatlarinin-idarece-devralinmamasi http://kamubis.com/decisions/SayistayFinding/89f2b399-8a3f-4310-9107-46449328b31f/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/175acce7-44a7-492b-b322-0fd3dc7da585/idare-tasinmazlarinin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f7a41865-8fbf-4393-8683-fca085d14930/yagmur-sularinin-uzaklastirilmasina-iliskin-harcamalarin-buyuksehir-belediyesinden-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8c130572-b778-4fea-b39b-72693686510a/avukatlik-vekalet-ucretinin-5lik-kisminin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/000765e9-5c00-4332-b7a0-7dd1fd75d56f/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-ait-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fd918949-ea71-42a6-af14-fd989840ff70/diger-kamu-idarelerince-idareye-yapilan-tasinmaz-tahsisi-islemlerine-ait-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3ee321b8-938c-44f8-b680-76d39ce3f65a/idare-arsalarinin-muhasebe-kayitlarinda-eksik-olarak-yer-almasi http://kamubis.com/decisions/SayistayFinding/ee7d4658-ee2e-4871-a2b9-8e1323432e2e/cevre-temizlik-vergisinin-fonlar-veya-diger-kamu-idareleri-adina-yapilan-tahsilatlar-hesabinda-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d357402d-3f18-4880-9e36-fe9d1dd0e44d/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-geliri-paylarina-iliskin-takibin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/e426aa20-f217-4ccc-aed0-8028e0815db9/kalkinma-ajansina-gonderilen-paylarin-hesabinda-borclanmalarin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/1fee2f3b-c622-44da-b43c-ceae17b118ee/internet-sitelerine-verilen-ilan-ve-reklam-ile-ilgili-hizmet-alimlarinin-ihale-kanununda-belirlenen-yontemler-disinda-ve-objektif-kriterler-uygulanmadan-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/224f64c1-8922-47e5-85f8-75795b0e01cf/dogrudan-temin-ve-pazarlik-usullerinde-belirtilen-parasal-sinira-tabi-isler-icin-yapilan-harcamalarin-kamu-ihale-kurumu-uygun-gorusu-olmadigi-halde-10-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/0a8d266e-9e00-4a5a-ae40-c52091532b7b/tasinmaz-icmal-cetvellerinin-duzenlenmemesi-ve-tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f2c816f-582b-4dd6-93b4-fef59669950e/faaliyet-raporunda-yer-alan-gostergelerden-bazilarinin-gecerlilikikna-edicilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/30f87b98-d25d-4897-a3d2-35d0741057d2/performans-programinda-yer-alan-hedef-ve-gostergelerden-bazilarinin-olculebilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/57bbd210-9448-42ec-b505-41fda6d1197d/performans-programinda-yer-alan-hedef-ve-gostergelerden-bazilarinin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/ec4f0a7c-ec24-4ec0-8d15-1225f97b60c0/stratejik-planda-bir-onceki-donem-stratejik-planina-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/207c61a6-c85f-46a6-8ee4-c01030e31f49/performans-hedeflerinin-bir-kisminda-kaynak-ihtiyacinin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/c61d4bde-c7bb-46b1-a338-03a3619fd15b/performans-hedeflerinden-bazilarinin-cikti-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/1212557a-0591-4f5e-b617-3bbed700fe6c/5393-sayili-belediye-kanunu-uyarinca-elektrik-tuketim-vergisinden-muaf-kurum-abonelikleri-icin-de-vergi-odenmesi http://kamubis.com/decisions/SayistayFinding/3bec7471-ba0a-428b-b62b-1187038aa441/veri-kayit-sistemlerinin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/5753252a-472a-46f5-8746-74dd67ed6afd/faaliyet-raporunun-iceriginin-mevzuata-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/7423dc4c-5577-43c7-a54a-e2ae410812bf/performans-programi-ile-stratejik-plan-arasinda-tutarsizliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/62adaa16-f7ec-460b-a3f2-3694eea3d788/faaliyet-maliyetleri-tablosunun-altinda-aciklamalar-kisminin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/8861874e-921f-4876-b127-339dfaf2640a/stratejik-planda-yer-alan-bazi-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/04546ad0-b299-4ee8-a80a-ba070eb39a8d/stratejik-planda-yer-alan-amac-ve-hedef-sayisinin-coklugu http://kamubis.com/decisions/SayistayFinding/83f836f6-3ef1-4f5b-836f-54cbe5cd30dd/stratejik-planda-maliyet-tablosu-ile-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/a1c79fa0-0e2f-4faf-86e0-82b47fc97933/stratejik-planda-izleme-ve-degerlendirme-bolumunun-bulunmamasi http://kamubis.com/decisions/SayistayFinding/4e975684-4f88-4e81-a545-6b1f5349e052/kurumun-ilgili-mevzuat-geregi-yerine-getirmesi-gereken-yukumlulugunu-stratejik-planda-amac-olarak-belirlemesi http://kamubis.com/decisions/SayistayFinding/5cb5ae7c-66a2-411b-a106-c3ae5a105120/kurum-tasinmazlarinin-mevzuat-hukumlerine-aykiri-olarak-gercek-kisilere-sirketlere-ve-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/74669966-6cca-49e7-aa12-16cdd9454ff7/hurdaya-ayrilan-araclarin-makina-ve-kimya-endustrisi-kurumuna-satis-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/30f9c0c6-e407-450f-833e-cf307d2b700b/ambalaj-atiklarinin-toplanmasi-icin-imtiyaz-hakkinin-ihale-yapilmaksizin-ve-gelir-elde-edilmeksizin-sirkete-devredilmesi http://kamubis.com/decisions/SayistayFinding/bd05d4e5-5c76-4038-a1a3-6a7fb974adbf/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/277ffc8e-ea0a-4746-86d6-3052d780c89b/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/165e9650-d6e7-4542-9fd8-684e2d2d031d/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bf93659d-46b4-44a9-be09-96430286fb6a/isyeri-acma-ve-calisma-ruhsati-olan-isyerlerinin-bir-kismina-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/886a2d22-2155-43a1-88eb-97cdb20c4b03/eglence-hizmeti-sunan-isletmelerden-eglence-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/cf334342-b3a3-482a-b2a9-e8bc0ffec8e3/diger-kamu-kurumlarinca-yapilan-kamulastirmalarin-emlak-vergisinin-takibi-acisindan-tapu-mudurlugunden-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/af2d2fa8-c579-4753-a4c3-9dd37a7df287/buyuksehir-belediyesince-bandirma-belediyesine-gonderilmeyen-muze-giris-ucreti-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5c018ac0-02d7-45fe-9bc3-46c8d48950eb/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-yerlerinin-isletilmesine-iliskin-gelirin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e2a451a7-497a-460b-9183-d97da5c262b4/belediye-tasinmazlari-uzerindeki-isgallere-iliskin-ecrimisil-tahakkuk-ettirilmemesi-ve-isgallerin-sonlandirilmasi-icin-yasal-girisimlerde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/2daa9e2a-063a-4f7f-9847-115deb9293c2/evsel-kati-atiklarin-bertaraf-edilmesi-ile-ilgili-mevzuata-aykiri-hususlar http://kamubis.com/decisions/SayistayFinding/20ae6bae-83c5-4f5c-8c85-f47e572e28a5/emlak-vergisine-tabi-binalarin-insaat-siniflarinin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/de027026-6a72-46f5-ad43-347b0f9f3cd4/indirilecek-katma-deger-vergisi-hesabinin-kullaniminin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/543a2965-68a6-4063-ad10-c8e4d43d762d/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/3a8cf36d-1a94-4e34-8b07-6afc6c3ac4ea/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7dee0faf-628f-4d6d-9a63-6f75f53e15d9/personel-calistirilmasina-dayali-hizmetlerin-gordurulmesi-kapsaminda-belediye-sirketi-araciligiyla-mevzuata-aykiri-isci-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/852ab8c5-1883-4b72-82f0-548b0815f257/sosyal-denge-sozlesmesine-sozlesme-konusu-olmayan-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/db14a2d3-a76e-4290-881c-887047efb0fd/belediyeye-ait-tasinmazlari-kiralayan-kisilerin-sozlesme-yukumlulugunu-yerine-getirmemesine-karsin-sozlesmeleri-feshedilerek-kesin-teminatlarinin-gelir-kaydedilmemesi-ve-ihale-yasaklisi-yapilmasi-icin-kamu-ihale-kurumuna-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/04e846f1-3e75-4053-bfb7-d8c2be38332e/4734-sayili-kamu-ihale-kanununun-21-ve-22nci-maddelerine-gore-parasal-limitler-kapsaminda-yapilan-alimlarda-10-sinirinin-takip-edilmemesi-ve-bu-sinirin-asilmasina-ragmen-kamu-ihale-kurulundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/6c4aeee9-63d5-4f98-ba9e-e5894a8ea2d6/temel-ihale-usulleriyle-yapilmasi-gereken-islerin-dogrudan-temin-yontemiyle-parcalara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/d5ce22a9-ee47-4c1c-975b-d5da4f510f9c/kiraya-verilen-veya-irtifak-hakki-tesis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/329b240e-2089-4064-ba7d-75837d9c85d3/tahakkuk-eden-vadeli-mevduat-faizinin-eksik-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/3f4f9263-7208-4b1b-806a-cdae9efcdc06/belediyece-tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesine-gonderilmesi-gereken-paylarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b3a7acc7-ee33-424f-a2d0-db8eb7e1098d/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/158d6e81-fa13-4de3-89b3-62daf7b9f649/belediye-bunyesinde-faaliyet-gosteren-tas-ocaginda-uretilen-ilk-madde-ve-malzemelerin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/884bee69-f829-4c3e-a3be-6382e684d8de/belediye-tarafindan-tahsil-edilen-damga-vergilerinin-gelir-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/3061b6d1-da6d-48f9-ac98-8c01eec7ccba/otopark-hesaplarinda-toplanan-meblaglarin-nemalandirilmamasi-ve-suresi-icinde-buyuksehir-belediyesi-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9474cecd-4abb-4f7c-a094-b9564ee9e74d/asgari-ucret-destek-tutarlarinin-hazineye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/624618ed-0ec3-4e8f-a2df-b25915a4b224/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2101001f-2b36-4d88-bb49-9d2977dd8f3b/kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5b0f75fd-bbee-4b22-bc21-f8e542c4c59f/yapilmakta-olan-yatirimlar-hesabinda-izlenen-ve-gecici-kabulleri-yapilan-islerin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7e8c6e94-337a-4ed5-b8c8-e7862e8e12d3/belediye-tarafindan-yap-islet-devret-kapsaminda-yaptirilan-maddi-duran-varliklarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/c777280c-d403-4c1b-9a13-7375097908f8/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/21997366-d4f0-4c98-bd44-31326e2966fa/tahsisli-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/01e9b70a-a34e-400b-b7fa-bcdb338a079a/odenek-aktarimlarinin-mevzuat-hukumlerine-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/a5f53663-2f39-4fe6-8eea-0a878a456676/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c36e14d9-0df8-45ed-87cc-83aaaa2c740a/kurumun-banka-mevduatlarinda-kamu-haznedarligi-genel-tebligi-hukumlerine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/25d5a2ec-2d2c-46f9-9529-8d753dfadf18/gerceklestirilen-ortak-hizmet-projesi-icin-mahallin-en-buyuk-mulki-idare-amirinden-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/62e8bf72-bff0-4026-aaee-64744bda6399/kurumca-verilen-borclardan-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/5b2d81fd-99ad-474b-bc90-b73554b7691c/zamanasimina-ugrayan-butce-emanetlerinin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/a5af70d4-dd7d-4af4-8742-a0c384bb1831/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/75c50352-2759-4721-8b3f-377f2692684b/otopark-yonetmeligi-uyarinca-tahsil-edilip-buyuksehir-belediyesine-gonderilmesi-gereken-otopark-bedelleri-ile-ilgili-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a8887c70-a31b-4320-92c5-17568c590d0e/ambalaj-atiklarinin-toplanmasi-hizmeti-isinin-ilgili-sirkete-ihale-yapilmadan-ve-herhangi-bir-bedel-alinmadan-verilmesi http://kamubis.com/decisions/SayistayFinding/d5d97989-63a2-49de-8d2d-2c644f2f7a9a/sozlesmeli-olarak-istihdam-edilip-memur-kadrolarina-atanan-programci-kadrosunda-calisan-personelin-mevzuatta-ongorulen-sartlari-tasimamalari http://kamubis.com/decisions/SayistayFinding/505247ba-b62f-45bf-9b2c-0f8327331557/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1a790bdc-37e4-4af9-b388-8ae3ef3a01d2/ilk-madde-ve-malzeme-hesabinda-izlenen-tuketim-malzemelerinin-cikis-kayitlarinin-duzenli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d27cf881-ebc4-4c44-92a0-a42e30c780be/isciler-icin-kidem-tazminati-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b978df74-34c9-4968-bbc6-30f7e3c45d07/alinan-depozito-ve-teminatlar-icin-vadesine-bakilmaksizin-tek-hesap-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c4f9f23e-8d7c-48bb-916d-50cacd843725/mahsup-donemine-aktarilan-avans-ve-krediler-hesabinin-mahsup-donemi-sonunda-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/aa78334c-fabd-4044-825b-476f6ca9a9d7/haberlesme-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/59815400-a51f-4b05-b076-515ffcd6b836/genel-butce-vergi-gelirlerinden-ayrilan-payin-iller-bankasi-tarafindan-kuruma-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/c8f8ffad-a53e-4474-8029-148def465432/kat-karsiligi-insaat-yapim-isine-ait-sartnameye-aykiri-olarak-hisse-devri-yapilmasi http://kamubis.com/decisions/SayistayFinding/e5ce0d83-b570-46ad-b4b3-fdba573707eb/yapim-islerinin-anahtar-teslim-goturu-bedel-yerine-birim-fiyat-sozlesmesi-ile-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/0cff83ae-d343-46c8-80c7-6ce72007361f/kamu-ihale-kanununda-belirlenen-parasal-limitler-dahilinde-yapilacak-harcamalarin-yillik-toplaminin-butceye-bu-amacla-konulan-yasal-limitleri-asmasi http://kamubis.com/decisions/SayistayFinding/88a46530-60c8-49bd-bcdc-7ab06888a882/harcamalara-katilma-paylarinin-tapu-idaresine-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/9576c033-ac37-47f0-86df-0fa47904293c/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/4215c5d8-304b-4ff5-b63b-dec3c954c7f8/buyuksehir-belediyesi-tarafindan-parkmetre-yerlerinden-elde-edilen-gelirlerden-kuruma-aktarilmasi-gereken-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/352da6a0-b314-4c3f-aa5b-1020e4a83d6d/ilcedeki-bir-alisveris-merkezinde-avm-bulunan-belediyeye-ait-dukkanlar-uzerinde-ust-hakki-tesisi-icin-yapilan-ihalede-mevzuata-ve-usule-aykiri-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c2c0b1df-596f-4622-afd3-ed4452a5cb54/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9500797f-b09e-4356-9f69-6e96275c86e3/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/ffddcee8-76c1-4339-b197-eea835dc2644/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanconun-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/b9f64541-c9ee-4562-95d3-0351888809db/alinan-kredilere-iliskin-isleyecek-faizlerin-tamaminin-kredinin-kullanildigi-yilda-faaliyet-gideri-olarak-muhasebelestirilmesi-nedeniyle-gider-tahakkuklari-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/75475c5b-0382-4e60-ad3e-30fecaa5a0dc/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ca5adf55-322b-4a91-8d50-f718b6194763/stratejik-planda-yer-alan-bazi-hedeflerin-kriterlere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/79e67641-6458-4916-a957-2e4770798f8c/taahhut-kartlarinin-tutulmamasi-ve-gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b02e9b47-1405-48d5-b100-66e9d282c9bf/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/210fe9b1-4da7-4113-b507-2e8f67ae8f60/belediyenin-kiraladigi-ve-ecrimisil-uyguladigi-alanlarin-belediyenin-izni-olmaksizin-genisletilmesi http://kamubis.com/decisions/SayistayFinding/fdda3aa3-0d2d-4887-8187-e3d76700f3c7/belediye-tarafindan-kiraya-verilen-tasinmazlar-uzerindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/aa7cb1a3-ffbf-4580-8436-09d90f334979/bazi-isyerlerine-ilan-ve-reklam-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/2e744cf8-3314-4909-8e53-9d2cba64e638/trabzon-buyuksehir-belediyesi-gelir-tarifesi-cetvelinde-katma-deger-vergisine-iliskin-duzenleme-ve-buna-bagli-olarak-uygulamanin-hatali-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/743139c8-c09e-4131-bc68-b414b2ea0309/kira-suresi-sona-eren-tasinmazlarin-encumen-karari-ile-kira-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/f8a576d3-1099-4a57-8f53-24a580b1e57b/ticari-taksi-ve-dolmus-ihalelerine-iliskin-tip-idari-sartnamesinde-aciklik-ve-rekabetin-saglanmasini-engelleyen-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/d33dc4fd-f781-4550-9326-95c79604990d/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0b49e09d-bc8b-4c60-be7f-4fa772f20241/belediye-tarafindan-kamu-kurumlarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/04aa3143-1297-44af-b79a-57be1bdcbf7f/on-mali-kontrol-surecinin-islememesi http://kamubis.com/decisions/SayistayFinding/d2016b07-b449-4dc0-b172-1f4c0de63c28/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-geliri-paylarina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/19d1ce54-32c0-48ca-92d9-9d6f476b696a/657-sayili-devlet-memurlari-kanununda-belirlenen-sayida-engelli-personel-istihdaminin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/1f4894ae-dfe8-403f-9fb3-3eb4ac6a19cf/kurum-tasinmazlarinin-tahsisine-iliskin-belediye-meclis-kararlarinda-sure-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/b6467176-1157-497f-81eb-6271e228951c/hakedis-odemelerinde-yuklenicilerin-sosyal-guvenlik-kurumu-borc-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/db1feb1a-d42d-45f2-bb2f-c897cf1411d3/asansor-muayene-kurulusundan-periyodik-kontrol-ucreti-payinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/63176b3e-b299-4bc9-a454-77cea110b46d/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4dba94c3-a9c3-4058-8894-f48f2cbe363b/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1678466c-2d8d-4a47-940c-2c904b3f379e/muze-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6013dfab-d846-4021-8511-c041771c492c/stratejik-planda-bir-onceki-donem-stratejik-planina-iliskin-degerlendirmelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/f55534d6-8208-4eb5-9dc0-1fcafb19f42f/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/989f305e-3a6a-4f60-8ff6-91a15363fefe/idarenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/b0b59063-b965-44dd-989a-3e45cde266e9/yol-yapim-bakim-ve-onarim-isleri-kapsaminda-yapilan-harcamalarin-yeralti-ve-yerustu-duzenler-hesabina-kaydedilmesi-gerekirken-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/f7e89be2-a72d-4629-a9aa-32622d78e533/ilbank-a.sye-olan-ortaklik-payinin-mali-kuruluslara-yatirilan-sermayeler-hesabinda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/7c32a904-8475-4241-9b64-7b04c3cc5a8c/gecici-kabul-islemleri-yapilan-duran-varliklarin-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/21e8b0ea-da88-4c6a-980e-4cd47ec4f49a/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ad07b2d8-5366-433b-ad86-b909acf77ac7/isyeri-cevre-temizlik-vergisi-tahakkuklarina-esas-bina-grup-ve-derecelerinde-hatalar-olmasi http://kamubis.com/decisions/SayistayFinding/331f0233-8486-425f-82fb-086974a458db/evsel-kati-atik-hizmetlerine-iliskin-ucret-tarifesinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/c16cf02e-e2a0-46e0-bf24-57fb723fabac/eglence-vergisinin-konusuna-giren-faaliyeti-olan-bazi-isletmeler-icin-eglence-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/0779b31d-0c80-44d3-9bac-a0e1052892a8/toplu-konut-idaresi-baskanligindan-taksitli-olarak-satin-alinan-dairelerin-ucuncu-sahislara-satisi-yapildiktan-sonra-muhasebe-kayit-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/2f425361-9698-4553-bb99-a393faee11d7/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/00ac3295-671d-430c-9329-76e04fa5a2c9/kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0cd0e8fc-e9d1-4e7f-a1e7-fe5fb5af6b2d/tasinmaz-degerlerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/ad74a10b-d721-4e42-bcb1-615baa226995/tapuda-kayitli-olan-bir-kisim-tasinmazlarin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/f635e6d8-27c0-468c-8f30-03ecee235db3/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/71d2afad-58a5-41e7-ac84-661e7cb57d45/belediye-tasinmazlarinin-ozel-kisilere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/3b8935e7-c1a6-4bc8-94be-c9ee4ed00595/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/55305929-9591-4a13-b39c-ea4566524195/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3b3ef153-e4ca-4092-9ef2-2dc768348b06/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1bfb7775-0078-47d3-9a19-6996f1285952/faaliyet-raporunda-yer-alan-gostergelerin-gecerlilikikna-edicilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/436ab9f0-0774-4f67-a866-40c0fe074f00/stratejik-planda-olculemeyen-hedefler-icin-gostergelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/60006ed7-b31c-478d-88be-68d6ab9ed455/bes-yillik-tahmini-maliyet-ve-kaynak-tablosunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/6c063d22-b427-4f0d-9f24-a14dde8d289e/belediyenin-asli-faaliyetlerini-stratejik-amac-ve-hedef-olarak-belirlemesi http://kamubis.com/decisions/SayistayFinding/21309297-87c7-46b8-974f-5ce168bcbb4a/yapim-islerinde-sigorta-policelerinin-teminat-baslangici-icin-gerekli-olan-ise-baslama-tarihi-itibariyle-prim-odenmis-olmasi-sartinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f2182492-e9eb-4018-8955-fe49ee81ae5d/tahakkuk-etmis-kira-ve-ecrimisil-gelirleri-tahsilat-oraninin-yeterli-duzeyde-bulunmamasi http://kamubis.com/decisions/SayistayFinding/9ab0599e-dae2-4dd9-9d99-590bf2a51438/kirayi-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/80703d88-0a08-4817-b7dc-b33f5590f048/isyeri-acma-izni-olmadan-faaliyette-bulunan-isletmelere-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/7e242404-5851-4d92-8271-0f6957c6f4b5/mali-tablolarin-idarenin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/bd38d3c6-bf92-4c4e-bd04-90cdc5fc4a09/idare-mulkiyetinde-bulunan-tasinmaz-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/983c9451-ffe1-4778-add6-0b0e8b622474/belediye-sirketine-ayni-sermaye-artirimi-kapsaminda-devredilen-duran-varlik-cikislarinin-yapilmamasi-ve-bunun-sonucunda-mali-ve-maddi-duran-varlilarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f3e0bc36-e397-43eb-9467-bd5b5932790b/kullanilma-olanaklarini-yitiren-maddi-duran-varliklarin-tamami-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5595e943-f39a-4621-9430-1aadd65710e7/kesinlesen-sayistay-ilam-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/34c1cb6d-6c38-4bba-ba82-5bb3e2e5a1bc/ihale-ilaninin-yenilenmesini-gerektiren-degisiklikler-icin-zeyilname-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/4e89f123-0b64-407b-adef-6bde01ffb8c4/idarede-gorev-yapan-kadrolu-iscilerin-ucretli-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9c27890c-adde-4eb4-b883-a3e5f6fc90e1/harcirah-kanunu-uyarinca-odenmesi-mumkun-olmayan-veya-sinirli-olan-bazi-harcamalarin-kanuna-aykiri-bir-sekilde-karsilanmasi http://kamubis.com/decisions/SayistayFinding/b4701c5f-367a-4e00-925a-811dc32c4d3b/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/61346d81-3dd4-4864-8558-52bd9d446ec2/elektrik-enerjisi-alimlarinda-mevzuata-aykiri-olarak-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/f3469302-9bb5-444d-964e-7a9eeb23ad92/kurum-faaliyet-sonuclarinin-olculmesine-yonelik-veri-kayit-ve-kontrol-sisteminin-ihtiyaci-kismen-karsilamasi http://kamubis.com/decisions/SayistayFinding/026334fa-ed1c-4651-bee6-1d7d4c122dad/faaliyet-raporunda-yer-alan-bazi-amac-ve-hedeflerden-sapma-nedenlerinin-tam-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/99e20334-e976-4447-8021-d07da62b1557/stratejik-planda-yer-alan-bazi-gostergelerin-hedeflerle-ilgililik-baginin-olmamasi http://kamubis.com/decisions/SayistayFinding/dd77e627-b1b7-4bf1-9abe-0890f8b92154/belediye-tasinmazinin-ihale-edilmeden-kisilerin-kullanimina-birakilmasi http://kamubis.com/decisions/SayistayFinding/9473d186-960d-4dd9-85d2-e1379c65c364/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c200ba76-09cb-44ed-ac1a-9c1b72050473/zarar-eden-belediye-sirketlerinin-her-yil-belediye-tarafindan-sermaye-artirimi-yoluyla-finanse-edilmesi http://kamubis.com/decisions/SayistayFinding/e6d091c6-3747-4060-baea-7502f92cf480/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bbfb6c35-fd83-4de8-9039-d748403ab935/sosyal-denge-sozlesmesinin-mevzuata-aykiri-bir-sekilde-mahalli-idare-secimlerini-gececek-sekilde-imzalanmasi http://kamubis.com/decisions/SayistayFinding/82d71715-a130-4242-a6ce-0262c42bc889/sayistay-ilamlarinin-gereginin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/573f9582-edac-45af-881c-cfad94cb6fad/mevzuata-aykiri-olarak-cesitli-dernek-ve-vakiflara-tasinmaz-tahsisinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7e6c6669-66b0-455c-a453-3dd3c5e5fcb6/kamu-kurumlari-tarafindan-kamulastirilan-tasinmazlar-ile-devir-ve-ferag-edilen-tasinmazlara-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/fa11cef1-08a9-4566-8109-ffe1ba8ab1b9/gorev-tahsisli-konut-dagitimina-aykiri-islemler-bulunmasi http://kamubis.com/decisions/SayistayFinding/585d2b83-3ce0-4842-bced-70b3febad483/belediyece-diger-kamu-idarelerine-ve-diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0f6c19a4-63a0-4de4-a40d-b20656472684/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-geliri-paylarina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/47c51524-53e5-4d3b-a5a5-cb23b9b8fc6e/buyuksehir-belediyesince-ilce-belediyelerine-aktarilmasi-gereken-muze-giris-ucretleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e65cbccf-55fa-41fa-95ba-59e6bfb3802c/bir-kisim-tasinmaz-tahsis-surelerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2650b36c-513e-413d-a424-787498ba7eef/belediyenin-ecrimisil-uygulamasini-kiralama-usulune-donusturmesi http://kamubis.com/decisions/SayistayFinding/e96ff927-ec9d-4bb5-80db-8b33984d862d/belediyenin-bazi-tasinmazlarini-pazarlik-usuluyle-kiraya-vermesi http://kamubis.com/decisions/SayistayFinding/08428c30-42dd-4e1d-a351-66edfc2830ae/tasinmaz-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2c398e3e-036c-4650-9aab-29a4f5f9626c/belediye-tarafindan-verilen-isyeri-acma-ve-calisma-ruhsatlarinin-dogru-ve-guvenilir-veriler-sunamamasi http://kamubis.com/decisions/SayistayFinding/25085352-0021-45d3-b06e-b05ff4f33dbc/775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/53829cd1-2d2d-4237-9b85-9edf77c9b05d/engelli-personel-calistirma-yukumlulugune-uyulmamasi http://kamubis.com/decisions/SayistayFinding/aa214123-c84b-4210-a77d-8e3e5d902806/butce-emanetlerinde-yer-alan-bazi-tutarlarin-zamanasimi-dolayisiyla-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/e61926f1-209a-49aa-b298-ab63559fb903/tahakkuk-eden-uzun-vadeli-faiz-borclari-icin-gider-tahakkuklari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/8fe737ce-44f1-4acc-9dc2-48781f4e0b11/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/388ce7d5-e758-47c6-bbd1-13fc288051be/ic-kontrole-iliskin-gorevlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f203ac30-ab83-47ab-92b9-f4fbfee2ffa2/kurumca-verilen-borclardan-alacaklar-hesabinin-gereksiz-kullanilmasi http://kamubis.com/decisions/SayistayFinding/be5c0d58-faf2-4fa3-bbac-ad45328d9bc6/gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7fc3adea-5e0a-4faf-8d47-5a279a2bd628/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3a303dc6-c357-4915-82e3-96d29a37cdce/katma-deger-vergisine-tabi-olan-bazi-mal-ve-hizmetlere-iliskin-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ce162e87-ce64-4467-89cd-d116aeb774e9/gecici-kabulu-yapilan-islerin-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b949aa14-5181-4cf5-b9c6-1de42d223381/belediye-adina-yapilan-ilbank-sermaye-payi-kesintisi-ile-240-mali-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/c81a2671-00a1-440a-9031-738a725cd0a3/ihaleyle-verilen-halk-otobusu-hatlarinda-kira-suresinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/d1151b90-dd07-4fae-a408-32a5f65271dd/banka-kredi-kartlari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ab1db8a4-3d00-4967-8d48-40b9229872dd/islevsel-bir-performans-olcum-sistemi-ve-sistemin-saglikli-ve-guvenilir-bicimde-insasina-yonelik-veri-toplama-ve-analizini-iceren-yeterli-bir-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/833c0ecc-4dcb-40ef-9d44-2def84ecfef7/stratejik-plan-ve-performans-programinin-hazirlanmasindaki-bazi-zafiyetler-izleme-ve-degerlendirmeye-de-yansimasi-nedeniyle-islevsel-bir-performans-olcum-sisteminin-gereklerinin-yeterli-olcude-yerine-getirilememesi http://kamubis.com/decisions/SayistayFinding/ce309187-eeef-47ef-93f1-4f9ae4ec7456/stratejik-planlama-performans-programi-butce-iliskisinin-saglikli-bicimde-kurulmamasinin-bu-sistemden-beklenen-faydayi-azaltmasi http://kamubis.com/decisions/SayistayFinding/d8ae69ff-b1df-4b4d-89e7-e64c8e4990df/tum-su-ve-kanalizasyon-idareleri-icin-rutin-sayilabilecek-amacla-iliskisi-kurulamayan-ve-hedef-niteligi-tasimayan-bazi-faaliyetlerin-hedef-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/2936a7dc-bdcd-4f1b-8bd5-dbb3243724c1/stratejik-planda-ust-politika-belgelerinin-analizine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/a5192aee-d844-4194-a15a-f0e32befa2bb/stratejik-planda-stratejik-amac-ve-hedefler-performans-gostergeleri-ve-faaliyetlerin-yeterli-birbiri-ile-baglantili-ve-uyumlu-bir-sekilde-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/6bfd7643-f9f1-4008-b339-276d657f18f8/stratejik-planda-planin-stratejik-olma-niteligi-ile-bagdasmayacak-sayida-stratejik-amac-ve-hedef-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d60320cf-b87e-4356-9d77-6b9b9c490870/stratejik-planda-izleme-ve-degerlendirmenin-nasil-yapilacaginin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/fb859f4b-b389-488a-b5b7-4148fe5e18b7/stratejik-planda-amac-hedef-ve-stratejilerin-gelistirilmesine-uygun-sekilde-durum-analizi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eea446a7-308a-4a6d-a4f2-f7387f1f5273/bazi-hedefler-icin-belirlenen-performans-gostergesi-sadece-cikti-odakli-olmasi-ve-hedefe-ulasilip-ulasilmadigini-olcme-yetisine-sahip-olmamasi http://kamubis.com/decisions/SayistayFinding/a4f67175-fbaf-48e2-82aa-819f7a59dba9/kurum-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-tam-ve-dogru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/38718615-04fa-4ec0-961f-a0a8789fae5c/elektrik-dagitimtedarik-sirketine-guvence-bedeli-odemelerinde-bulunulmasi-ve-guvence-bedeli-alim-amacinin-kamu-tuzel-kisiligi-ile-bagdasmamasi http://kamubis.com/decisions/SayistayFinding/ed4e9547-883d-4f58-80fd-96067adb431d/cografi-bilgi-sistemicbs-yazilim-aliminda-izleyen-yillarda-ilave-modul-alimi-bakim-ve-guncelleme-hizmetlerinin-ekonomik-teminini-saglayacak-duzenlemelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/2617c58c-f63b-4f28-ad5e-9ff3ddfccce7/gelecek-yillarda-cografi-bilgi-sistemicbs-ile-uyumlu-veri-saglamasina-yonelik-kurum-ihalelerinde-duzenleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0ad75b5a-0a59-4017-ae9f-6f329697469a/bir-is-kapsaminda-bozulan-yollarin-bir-baska-is-kapsaminda-yapilmasinin-kontrol-zafiyeti-ve-mukerrer-odeme-riski-yaratmasi http://kamubis.com/decisions/SayistayFinding/4cafcede-9b98-4c66-b281-b056de2e64f7/yapim-islerinin-bir-kisminin-is-artisi-oranindan-fazla-sure-uzatimlari-verilerek-tamamlanmasi http://kamubis.com/decisions/SayistayFinding/b19f7a65-4fea-4f96-9b06-2282b4f91da2/aritma-atik-su-terfi-ve-ham-su-tedarik-tesislerinde-kullanilan-elektrigin-sanayi-tarifesi-abone-grubu-yerine-ticarethane-tarifesi-abone-grubu-olarak-uygulanmasi http://kamubis.com/decisions/SayistayFinding/15ec6188-4723-45b5-a47a-fe63322ac494/bazi-elektrik-alimlarinda-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/9f266494-89ea-4c41-a7c0-3be0b680a1f2/cevre-ve-sehircilik-bakanligi-aylik-paylarinin-kamu-idare-paylari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/987ba263-e0da-4d50-9417-acaa01c0d0f1/belediyelerden-devralinan-su-aboneliklerine-ait-guvence-bedellerinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/83f9c8be-dd8f-42a9-9696-4d86e3073a67/bazi-su-ve-kanalizasyon-tesislerinden-su-ve-kanalizasyon-tesisleri-harcamalarina-katilim-payi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/775a2cbf-adb7-4c65-9afa-e2ac7c8dd81b/cevre-temizlik-vergisi-paylarinin-saglikli-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/06b4322d-627b-495d-9995-f7541cf30671/performans-olcumlerinin-saglikli-ve-guvenilir-bicimde-yapilabilmesi-icin-gerekli-olan-kurumsal-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/bf254f2d-2ef6-4f44-a67b-1f0bb6321630/faaliyet-raporlarinda-performans-gostergelerine-ve-sapmalara-iliskin-aciklamalara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/6c032bb8-6701-48f9-a106-69ed76f7a1cd/programci-ve-cozumleyici-kadrolari-icin-gerekli-olan-sartlari-tasimayan-kisilerin-sozlesmeli-personel-olarak-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/2da7b71c-168e-4033-aacc-8ea314e4d2de/performans-programinin-mevzuatinda-belirlenen-sekilde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/7cdb73e0-02aa-4981-915b-670c4dc776c5/performans-programinda-olculebilir-gostergelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/785de466-1d77-47df-adbc-2ee92915e294/stratejik-planin-mevzuatinda-belirlenen-sekilde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/996c3b6c-0911-414e-af2b-32cb48ab9215/stratejik-planda-paydas-analizinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/84a53efb-20f8-470f-81ca-f0297b10a99e/stratejik-planda-maliyet-tablosu-ile-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/98e4fdaa-1653-491c-a581-7cb4f94a3cc4/belediye-tasinmazinin-sosyal-tesis-olarak-kullanilmak-uzere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/15d16ff0-e0aa-4bb9-a9c4-9d1c49b925a0/tasinir-mevzuatina-aykiri-uygulamalar http://kamubis.com/decisions/SayistayFinding/f2bab470-d477-4fcf-ab9a-ca1a4344d8b1/ayni-ihale-konusu-icinde-yer-alabilecek-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yoluyla-yapilmasi http://kamubis.com/decisions/SayistayFinding/b16464ed-0d82-4423-8a20-55ba53958cbe/775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/b495af65-62c0-475f-83c7-8e28c72ff8d3/belediyeye-ait-tasinmazlar-icin-yonetmelikte-ongorulen-form-ve-icmal-cetvellerinin-olusturulmamasi-mevcut-kullanim-sekli-ile-tapudaki-kaydi-birbirine-uygun-olmayan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1ce303c2-44aa-417a-8dc3-572553eade98/mal-ve-hizmet-alimlarina-ait-odemelerde-alacakliya-iliskin-vadesi-gecmis-vergi-borcunun-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/772345ad-1fc0-4bc1-9c93-ba9b65771a67/muhasebe-birimince-noterde-duzenlenmemis-olan-temlik-sozlesmelerine-istinaden-odemeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/ac32212f-94af-4f55-bb20-2170c299d0ef/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/98c54337-5883-46cd-940e-c57949f9b9ea/kurumda-ic-kontrol-ve-on-mali-kontrole-iliskin-duzenlemelerin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/322916ae-24b8-494d-b79d-445a2754c774/performans-programinda-belirlenen-performans-hedefi-ve-performans-gostergesi-sayisinin-cok-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/c0322a7c-4e45-4185-8061-3606c1a67117/bazi-mal-ve-hizmet-alimlarinda-odenen-katma-deger-vergilerinin-indirilecek-kdv-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/a48b8e88-fe67-46d0-b3a5-fc949d9334d1/stratejik-planda-yer-alan-hedef-ve-gostergelerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/a40b4121-561d-4834-b9c1-cf3b48064933/tuketim-malzemeleri-icin-duzenlenen-tasinir-islem-fislerinin-toplam-tutari-ile-mizan-cetvelinde-ilk-madde-ve-malzemeler-hesabina-yapilan-kayitlarin-tutarinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/cb9abf21-2e22-4898-81dc-9566d8939d59/imar-ve-sehircilik-mudurlugu-imar-gelirlerine-iliskin-gelirlerin-mudurluk-tahakkuk-servisi-kayitlari-ile-muhasebe-gelir-kesin-hesap-cetveli-kayitlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/5f5adce3-bc5d-4418-9866-996e9c367072/sosyal-denge-tazminati-sozlesmesine-mevzuata-aykiri-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/c4ee7970-59d3-4a93-8274-9a7c4ce1e988/ulastirma-hizmetlerine-iliskin-gelirlerin-tahakkuk-servisi-kayitlarinin-muhasebe-kesin-hesap-cetveli-kayitlarinda-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/b37550f5-041b-47f8-b395-1439b6e150a0/isletme-ve-istirakler-mudurlugunce-tutulan-isletme-hizmetlerine-iliskin-gelirlerin-tahakkuk-servisi-kayitlarinin-kesin-hesaba-iliskin-muhasebe-kayitlarindan-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/99f9113d-d5d9-4d0b-a0fd-c88fcf7d481b/butce-emanetleri-hesabi-ile-bu-hesaplarin-dayanagini-olusturan-cetvellerde-yer-alan-tutarlarin-ayni-olmamasi http://kamubis.com/decisions/SayistayFinding/9f9a6373-91db-413f-afb1-32b3ce314f3b/belediye-sicil-bazli-alacak-kayitlarinin-muhasebe-gelir-kesin-hesap-cetvelinde-yazili-tutarlari-ile-gelir-servisinde-tutulan-alacak-tutarlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/1240f6ef-0110-4556-a85a-a217b7342146/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uygun-icmal-cetvellerinin-duzenlenmemesi-ve-arazi-ve-arsalar-yeralti-ve-yerustu-duzenleri-ile-binalar-hesaplarinin-tasinmaz-kayitlari-ile-bilancoda-yazili-degerlerinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/d37627ca-0623-4e4d-a94f-26cd502edfd3/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/490253a8-29f9-454c-9eee-e1f968b49d11/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlara-iliskin-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/02c8ca61-6377-4883-834b-0425c7344bb0/performans-programinda-yer-alan-gostergelerin-ilgililik-kriteri-acisindan-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/d168f942-4814-4df4-859b-dc47398c96b9/performans-programinda-oncelikli-stratejik-amac-ve-hedeflerin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/53d1aa1a-0e49-424d-a348-79aa7a3f517b/kurumun-performans-programinda-yer-alan-hedeflerin-stratejik-plandaki-hedeflerle-ayni-olmasi http://kamubis.com/decisions/SayistayFinding/f1b23a88-a56c-45f0-934a-69b0414e6250/stratejik-planda-yer-alan-hedeflerin-ilgililik-kriteri-acisindan-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/a5cdef38-e271-405c-8683-6d1d40191821/stratejik-planda-yer-alan-faaliyet-ve-projelerin-maliyetlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/b8ff6336-8474-4d91-a7c6-65c960161465/stratejik-planda-kaynak-tablosuna-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/2ba59c28-d8b0-422c-853f-c761375ab2b7/durum-analizi-bolumunun-kamu-idareleri-icin-stratejik-planlama-klavuzuna-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/6fcb184b-f581-449c-895f-b97810e2cd51/belediye-mulkiyetinde-olan-binalarin-kamu-kurumu-olmayan-vakif-dernek-ve-ozel-kisilere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/e7fc3828-be57-4f88-8e93-9da7e8e19000/mal-alimi-sozlesmelerinde-kismi-teslime-konu-olan-mallarin-teslim-miktar-ve-tarihlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/9520b615-cf6f-468f-a6f2-27e5659deeed/erzurum-buyuksehir-belediyesince-belediyeye-aktarilmasi-gereken-otopark-isletim-gelirlerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22c06d63-0511-45b8-a4af-f829f7ecfc45/mal-alimlarinda-yapilan-tasinir-kayitlarinda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/87109324-aecf-4d35-a346-8921ea3cbb38/gider-tahakkuklari-hesabina-hatali-kayitlar-yapilmasi http://kamubis.com/decisions/SayistayFinding/55aca650-dcfa-4000-af52-ba90bdf3b6fe/tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesine-ayrilan-20lik-payin-hatali-muhasebelestirilmesi-ve-butcelestirilmemesi http://kamubis.com/decisions/SayistayFinding/0aeae05b-4124-41c8-8c80-191eb9ad25ba/arazi-ve-arsa-satislarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/026b49a1-5c9e-43f4-a976-a4f35d0907c9/baska-kurumlara-tahsis-edilen-binalarin-binalar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e696c526-d631-4443-b5d5-91fc6f465e45/belediyenin-ortak-oldugu-sirketler-icin-yapilan-sermaye-artirimlarinda-sermaye-taahhut-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/71598093-378f-4495-a544-456fca2a4822/faaliyet-raporunda-hedefin-altinda-kalan-performans-gostergelerinin-gerekcelerinin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1bba1a7f-556c-41be-836c-05049e4d01f1/stratejik-planda-ve-performans-programinda-yer-alan-bir-faaliyet-icin-2018-yili-hedeflenen-miktarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/da57e105-d05b-4eea-9c67-af4c3e0803de/performans-programinin-formatinin-performans-programi-hazirlama-rehberine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/fcfdd195-160e-4dfc-a84f-3cdf6ddeebed/performans-programindaki-bazi-hedeflerin-sonuccikti-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/c257f13d-0a65-404d-a603-d1b536fdb7d6/performans-programinda-belirlenen-muhtelif-gostergelerin-gercekci-ve-hedeflenebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/acc0265d-2a27-4592-b313-4b7feeea65ab/stratejik-planda-maliyetlendirmenin-eksik-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/fe7fadda-6eca-40d0-b4d8-5d8943dfd3ea/stratejik-planda-gostergelerin-sayisal-olarak-ifade-edilmemesi http://kamubis.com/decisions/SayistayFinding/1a627d65-ede3-482b-ae92-7f283a4aa1da/stratejik-planda-faaliyetproje-bilgilerine-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/42c00052-a1bc-4fba-8c99-bb0533edc3e6/stratejik-planda-amac-ve-hedeflere-nasil-ulasilacagina-iliskin-stratejilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d0816246-4aa1-4ae0-884e-c88b2642e907/toptanci-halinde-faaliyet-gosterenlerin-teminat-tutarlarinin-belediye-meclisince-belirlenmemesi-ve-isyerlerinden-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/84bc4efe-0e18-416c-8fc8-a7dd3fc11fa5/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/780703e3-095a-48dc-9efe-9dbb15325681/ozel-kalem-mudurlugune-mevzuatin-duzenlenis-amacina-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/1709d599-6deb-4dc0-aa4a-01e6a6cc8c14/belediye-tasinmazlarinin-ecrimisil-alinmasi-yoluyla-idare-edilmesi http://kamubis.com/decisions/SayistayFinding/126d9ec1-399a-43a7-8028-dbfed41f8e88/kurum-aleyhine-acilan-davalar-sonucu-odenen-tazminatlarin-ilgililere-rucu-edilmesi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f990ede-4e6c-4cc6-9d32-1fc46e8cac46/isyeri-acma-ve-calisma-ruhsatlari-olmadan-faaliyet-gosteren-isyerlerinin-olmasi http://kamubis.com/decisions/SayistayFinding/b4dd2e44-ad49-4de7-9fc8-cadea468ae80/isci-personelce-acilan-davalar-sonucu-yapilan-odemelerde-sigorta-primi-ile-gelir-vergisi-tahakkuk-ettirilmemesi-kamu-alacaginin-takibi-icin-ilgili-kurumlara-bir-bildirim-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6bb6bad2-0a3a-47ba-9e56-37a85a8af0de/ilce-belediyelerinden-alinmasi-gereken-otopark-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/af934b78-dacd-4d9e-81e9-a25e90424e0f/tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b8899218-47d2-4d23-b305-b05d353c641d/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/609c1dfe-83b6-4b35-91fb-be21364c6444/hidrolik-kaynaklara-dayali-elektrik-uretim-lisans-harclarinin-belediye-tarafindan-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5fe72de3-3827-4452-817a-fd7778da4b44/buyuksehir-belediyesinin-yetki-alani-kapsamindaki-ana-yollar-cadde-bulvar-meydan-ve-yollarin-belirlenmemesi-soz-konusu-alanlar-ve-bu-alanlara-cephesi-bulunan-binalar-uzerindeki-ilan-ve-reklam-vergilerinin-buyuksehir-belediyesince-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/4acbb496-d52b-46c7-9ee2-658d5439db6d/kesin-teminat-mektubunun-gecerlilik-suresinin-isin-suresinden-daha-kisa-olmasi http://kamubis.com/decisions/SayistayFinding/1c3ac2fe-273c-4cc9-9fbe-d82771f09ed3/kurum-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/ae67c6b2-8b1f-4bc4-a641-1008666d4ea1/mevduat-faizi-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9d188315-5e3e-4410-83e4-0e81aa522c2f/fiyat-farkindan-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/a9bbdf56-812f-496a-b74c-2e30a650c005/ulasim-daire-baskanliginca-alimi-yapilan-ve-diger-birimlere-kullandirilan-akaryakita-ait-katma-deger-vergisinin-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/037d8ec5-6bbb-44de-bdba-efc0be4062ec/tasinir-ve-tasinmaz-mevzuatina-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/19e8dfbe-ca46-43d4-af40-33d6ba505745/suresi-gecen-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/734c1ebe-e826-4eb6-8e0c-8c024e0658e9/gecmis-yillar-olumlu-faaliyet-sonucu-hesabinda-kayitli-olup-bes-yilini-dolduran-tutarlarin-net-degersermaye-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/63138e26-7f98-45be-97ef-f7ad1cf01842/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cad33d3a-ca06-4b32-969b-83f0fa4f62b9/kullanilma-olanaklarini-yitiren-maddi-duran-varliklarin-ayrilmis-amortismanlarinin-ilgili-hesaba-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/dcbf31b2-0670-467f-9526-075bbba421bd/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/70f3febd-5a40-4d75-9888-ef2163fe8a87/kamu-idareleri-paylari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4ff6ab14-c111-4425-a30d-5207d7e84537/kidem-tazminati-karsiligi-tutarlarinin-hesaplanmasi-ve-muhasebelestirilmesi-islemlerinin-ilgili-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/157e38ef-cab7-4070-a71a-92e4d1ae1c54/iller-bankasindan-alinan-ve-donem-sonunda-vadesi-bir-yilin-altina-inen-kredi-anapara-borcunun-ilgili-hesaba-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/09cfcac4-b910-4376-9152-621f65993b8e/butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ebc2d6da-87c5-469d-a5f1-66faf59fa8d9/belediyetarafindan-diger-kurumlara-tahsis-edilen-ve-diger-kurumlarca-belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8eb8181d-f50c-4977-a110-e43e88568be4/yuklenicilerle-yapilan-sozlesmelere-dayanilarak-girisilen-taahhut-tutarlarinin-bir-kisminin-gider-taahhutleri-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/adbe7707-76e6-4364-a96c-68b91cf19844/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/5b08def7-5fe9-4eda-b300-4e429925900a/kiraya-verilen-tasinmazlarin-kiraya-verilen-duran-varliklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0d8a9b47-4171-44b7-8fb6-8a772fff0837/6331-sayili-is-sagligi-ve-guvenligi-kanunu-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/ac7afaf1-dd99-40f8-99ba-d04929a913f1/karatay-belediyesinin-umuma-acik-istirahat-ve-eglence-yeri-isletenlere-mevzuat-hukumlerine-aykiri-olarak-eksik-tutarda-ceza-uygulamasi http://kamubis.com/decisions/SayistayFinding/d56a0285-0152-4389-ae2b-8ffcf4f2e4eb/bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-almadan-calismasi-sebebiyle-isyeri-acma-izin-harcinin-tahakkuk-ve-tahsilinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/c0531731-2041-45f1-934f-d2257b5ace2a/buyuksehir-belediyesince-park-yerlerinin-isletilmesinden-elde-edilen-gelirler-ile-muze-giris-ucretlerine-iliskin-karatay-belediyesine-dusen-belediye-paylarinin-bazi-aylarda-gonderilmemesine-ragmen-idarenin-bu-hususu-takip-etmemesi http://kamubis.com/decisions/SayistayFinding/ff869abf-6ddf-4982-859d-11e160942885/kapsamda-olan-bazi-isyerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7424c120-ec56-4f8f-bffa-14fb4fce8f25/karatay-belediyesi-halk-ekmek-isim-hakkinin-kira-sartnamesine-ve-sozlesmesine-aykiri-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/4ee63f13-608a-4b98-9fb2-598b486d0c03/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c7af57ea-ccb5-47d5-855c-6ffb075c6ae3/butce-giderleri-hesabina-yapilan-kayitlarda-yanlis-ekonomik-kodlarin-kullanilmasi-ve-giderlerin-uygun-olmayan-butce-tertibinden-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/3adc0fc4-d901-4f94-92f3-359517c598ce/harcamalara-ve-muhasebe-islemlerine-iliskin-evrakin-mevzuata-uygun-olarak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/54931578-3f75-4530-89bd-b9b921b7184b/4734-sayili-kamu-ihale-kanununa-gore-yapilan-dogrudan-teminlerin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/393db06f-c140-4694-a9e6-b0774bb40d33/4734-sayili-kamu-ihale-kanununun-21-ve-22-nci-maddelerine-gore-parasal-limitler-kapsaminda-yapilan-alimlarda-10-sinirinin-takip-edilmemesi-ve-bu-sinirin-asilmasina-ragmen-kamu-ihale-kurumundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/84d9ab23-193a-4fb4-b768-e6f9f90688ce/2886-sayili-devlet-ihale-kanunu-uyarinca-kiraya-verilen-tasinmazlarin-ihale-sartnamelerinde-rekabeti-engelleyici-bazi-hususlarin-yer-almasi http://kamubis.com/decisions/SayistayFinding/833c4b9e-421d-4106-bcb4-247d34d1532e/tasinmazlarin-satis-islemlerine-iliskin-hazirlanan-odeme-planlarinin-belediyelerin-arsa-konut-ve-isyeri-uretimi-tahsisi-kiralamasi-ve-satisina-dair-genel-yonetmelik-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/98775bfb-a75b-43d1-9ef9-2aa8acd315b4/kiraya-verilen-tasinmazlarin-kira-suresi-sonunda-yeniden-ihale-edilmeksizin-sure-uzatimi-yoluyla-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/f7e9b6e5-0496-461f-80fd-f50eb6675ecf/kentsel-donusum-uygulamalarinda-teslimi-geciken-daireler-icin-odenen-kira-bedellerinin-diger-kurum-alacaklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d62e53c3-afa6-4a92-80ca-e5e97407cf91/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/016cc589-a272-4745-9b0d-5cb1a6603b47/kiraya-verilen-tasinmazlara-iliskin-kira-tutarlarinin-tumunun-pesinen-tahakkuk-ettirilmesi-ve-kira-bedellerine-iliskin-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1be2799e-9759-48ff-95fd-ea7b9b71232c/idarenin-tasinmaz-formlari-icmal-cetvelleri-envanteri-ile-bunlara-iliskin-muhasebe-kayitlarinin-guncel-olmamasi http://kamubis.com/decisions/SayistayFinding/41fe2d36-d16c-4fd0-8050-8a3f3a8345b9/belediye-tarafindan-diger-kamu-idarelerine-tahsis-edilen-veya-diger-kamu-idareleri-tarafindan-belediyeye-tahsisli-kullandirilan-tasinmazlarla-ilgili-tahsis-islemlerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/06b1865a-72dd-4745-9edc-efa8b9df7cef/yapilmakta-olan-yatirimlar-hesabinda-takip-edilen-bazi-yapim-islerinden-gecici-kabulu-yapilanlarin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/6b7651d8-231e-4ca0-8628-9e8c99fb9dfd/veri-toplama-ve-analizini-iceren-yeterli-bir-veri-kayit-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/492cff80-5ce2-4b9c-9690-6caef074c0ef/faaliyet-raporunda-hedef-gerceklesmelerindeki-sapma-nedenlerinin-rasyonel-gerekcelerle-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/b7cd95f6-e380-44c8-96e1-53f89253a295/performans-hedefi-ile-faaliyet-maliyetleri-tablolarinin-aciklama-bolumlerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/4acbf102-c994-4da7-976a-fb0b554bbf96/hedef-ve-gostergenin-olculebilirlik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/2e0016d7-46c6-4e1f-9b12-7790c6f5cecd/stratejik-planda-tum-amac-ve-hedefleri-iceren-bes-yillik-tahmini-maliyet-tablosuna-yer-verilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/0319b6e1-9044-406e-981c-335dc81317fe/bazi-hedeflerin-amaclarla-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/67190cd3-3afc-4130-abf6-2dd3b9d25a44/bazi-gostergelerin-iyi-tanimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/d98be299-926c-4972-84cc-fcd00b079afa/bazi-gostergelerin-hedefle-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/a693e4b4-340e-493e-bdb5-ed652c3e859c/belediye-baskanina-ortak-projelere-iliskin-genel-yetki-verilmesi http://kamubis.com/decisions/SayistayFinding/eaf7653c-852a-4216-8f85-8735b980ea71/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1e7046d9-87fb-4447-bff4-1a95583302ff/kira-suresi-sona-eren-bazi-tasinmazlarin-ecrimisil-alinarak-kullandirilmaya-devam-ettirilmesi http://kamubis.com/decisions/SayistayFinding/514870ec-245b-4848-b0f4-8661692dee79/tasinmazlarin-ihale-olmaksizin-isgalci-konumunda-bulunan-kisilere-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/cc250362-60e3-49cd-adfa-752ae359e7ae/baskanlik-makaminca-yapilmasi-gereken-temsil-agirlama-giderlerinin-baska-harcama-birimleri-tarafindan-da-yapilmasi http://kamubis.com/decisions/SayistayFinding/d31df813-f49e-4b3b-8e06-f997f232a974/verilen-teminat-mektuplarinin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f2c8d8f6-21c9-4c2c-b071-f6c6541d4bae/kamu-idaresinin-kiraya-verilen-ve-uzerinde-irtifak-hakki-tesis-edilen-tasinmazlarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/0526f00f-13f8-4a19-85ee-37f11f6182f8/tahakkuk-eden-mevduat-faiz-gelirinden-yapilan-stopaj-kesintisinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/88334fd0-345d-47b5-9316-68ace6963562/yapilmakta-olan-yatirimlar-hesabi-detayinin-mevcut-durumu-gostermemesi http://kamubis.com/decisions/SayistayFinding/3db7bef6-51e5-467e-85e1-3a749e360728/mevzuata-aykiri-olarak-dernek-ve-vakiflara-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9bbc8794-0b7b-4b1e-8006-e2d779790a8c/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d93607dd-ab61-4fe3-a742-4d81eab129b6/tapuda-kurum-adina-kayitli-tasinmazlarin-bir-kisminin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/dba1529b-7974-493e-9524-cd60cfd9aa95/kira-sozlesmelerindeki-yukumluluklerini-yerine-getirmeyen-kiracilara-ait-sozlesmelerin-feshedilmemesi-ve-belediyenin-ecrimisil-uygulamasini-kiralama-usulune-donusturmesi http://kamubis.com/decisions/SayistayFinding/92a5a674-7540-4bd9-b6c6-6ce6011cf08f/5018-sayili-kamu-mali-yonetimi-ve-kontrol-kanununca-kurulmasi-gereken-on-mali-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/59837af3-75a5-4114-b9bc-48bf5c89f57b/hizmet-alimi-ihalelerinde-hakedislerden-kesilerek-emanet-hesabina-alinan-asgari-ucret-hazine-prim-desteginin-genel-butce-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/42424dd1-37ca-4516-8161-9af9108de81f/yapim-islerinde-idarenin-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/8609c587-59df-4137-8405-ac5988b3e9b7/hakedis-odemelerinde-sosyal-guvenlik-borc-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/18669ae3-37e7-40f4-a7e2-bf60868bcf1e/4734-sayili-kamu-ihale-kanununun-22d-ve-21f-maddesine-gore-yapilan-mal-ve-hizmet-alimlarinda-kanunda-ongorulen-10luk-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/34051986-86b0-4b3c-8049-e00d1c4c7fef/fen-isleri-mudurunun-teknik-ogrenim-mezunu-olmamasi http://kamubis.com/decisions/SayistayFinding/13b3ca8f-03c9-4b6b-a5a2-0be93ca0f2a1/kurum-personeline-kanunda-yer-alan-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/b36e488b-ff57-42f1-800f-f07c421195fd/baskan-yardimciligindan-mudurluk-kadrosuna-atananlarin-gerekli-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/c4a83a46-9a93-4a89-a081-8f35bcc04b98/ambalaj-ve-cam-atiklarinin-toplanmasi-ve-islenmesi-icin-bedelsiz-olarak-imtiyaz-hakki-verilmesi http://kamubis.com/decisions/SayistayFinding/9c76f7a8-29b7-4fd1-8ed9-0c094f24fff7/muze-paylarinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/8e169985-fb32-46a7-a10b-9d90c0f727e1/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/43f2f81c-ac9a-4de5-ad6e-522a4b0ec622/eglence-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/203ca8db-e192-4382-b6b3-5879db240054/diger-sekilde-kullanilan-binalara-iliskin-cevre-temizlik-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cf9c5d11-9a3a-4b44-932b-288fb28c43b8/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8d8214c4-b51a-4ca2-b9f2-5196905b4612/otopark-yonetmeligi-uyarinca-tahsil-edilen-otopark-bedellerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/92f92b79-b40f-4df6-be76-54de6bd0fa65/tasinmaz-kiralamalarinda-mevzuata-aykiri-olarak-pazarlik-usulunun-uygulanmasi http://kamubis.com/decisions/SayistayFinding/4e8ac147-da47-4034-9b41-210ea87e5584/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilar-hakkinda-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9b38f7cd-5e3e-4175-a542-bb31c65406bd/baskan-yardimciligi-kadrosuna-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/80bdef6c-395b-4d72-b81d-529dac8bd9e7/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/97931840-845c-43de-9b5d-217188cd081c/kaydi-envanter-isleminde-net-deger-hesabinin-yerine-sayim-fazlalari-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a8af04f6-5fe9-414c-b521-fec49f14ebaf/ilbank-tarafindan-gonderilen-genel-butce-vergi-gelirleri-uzerinden-hesaplanan-ilce-payinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/c081c445-2c6d-47ca-b215-eb33a1862f2f/tasinmaz-kiralamalarinin-nazim-hesaplarda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/eca66a08-ddbf-48db-93bd-ded0edf0c34e/mali-kuruluslara-yatirilan-sermayeler-hesabinda-muhasebelestirilen-ilbank-sermaye-paylari-tutarlarina-iliskin-butce-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b4eb2811-a560-40c5-89b6-a145355e5461/otopark-yonetmeligi-geregince-yapi-ruhsat-harci-ile-birlikte-alinan-otopark-payinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e7ee33db-be42-4cf5-b92f-046a469ea37e/kidem-tazminati-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cd37245b-e424-4bd4-aa48-41a877c303a5/satisi-yapilan-tasinmazlarin-muhasebe-kayitlarindan-satis-bedeli-ile-cikarilmasi http://kamubis.com/decisions/SayistayFinding/8b6b537f-2b56-4c11-9b8b-592afb67fd4c/yapim-isine-ait-hakedis-odemelerinin-yapilmakta-olan-yatirimlar-hesabina-alinmadan-dogrudan-ilgili-duran-varlik-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/3972d5bf-f131-4c98-9e78-506d37c93ffe/kuruma-ait-resmi-arac-ve-is-makinalarinin-zorunlu-mali-sorumluluk-trafik-sigortalarinin-dogrudan-temin-yontemiyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/92628581-b7c0-4968-8928-b4e303430769/guvence-bedellerinin-ilgili-ilce-belediyelerinden-odenmesine-iliskin-karar-alinmasi http://kamubis.com/decisions/SayistayFinding/cbaa87d0-0c61-4bb4-b0e9-245c134a8ffa/birinci-grup-su-tarifesinin-kanuna-aykiri-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c82e4183-ae7a-4774-9515-fbb28d785767/belediye-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kaydina-alinmamasi http://kamubis.com/decisions/SayistayFinding/d2219f7d-cc1f-4888-9144-d6d1c66d3648/hurdaya-ayrilmis-duran-varliklarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0d704e13-4be9-4faa-bb5f-c5e80c310b9a/taahhut-hesaplarinin-kullanilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/949a56b0-ddd3-439e-9b17-a0a3f0df02c5/yevmiye-sisteminde-geriye-donuk-olarak-kayit-yapilmasi-ve-bos-yevmiyelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a46a6bdb-a394-44b9-81d9-2d83672c6cdd/tasinmaz-kayit-formlarinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/22e67047-43cf-413a-8bd0-7983d670a71c/personel-giderlerinin-mevzuatta-belirlenen-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/04569855-3307-43c6-87f0-7f1720de9047/eglence-vergisi-mukellefiyeti-tesis-ettirilmesi-gereken-bazi-yerler-hakkinda-vergi-mukellefiyeti-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/16750df5-119d-4c47-bf20-da18a6985299/gecis-hakki-bedellerinin-belirlenmemesi-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/477c135a-d70d-47c8-83c2-752627aaaf24/sermaye-taahhutleri-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cd4459e8-65bc-4fbd-9c02-dc4bb95be6e2/gecikme-zam-ve-faizlerinin-tahakkuk-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/03464f71-9fc3-4b69-a21b-5c4641502106/belediye-kiracilarinin-vergi-dairesine-odemis-olduklari-borclarinin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/23847be9-cf4f-4935-9271-ea7231144037/kiraya-verilen-tasinmazlarin-muhasebede-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0076e7f0-9583-4517-a2e9-dca408e873d2/iller-bankasi-payinin-belediyeye-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/707e9103-7fe8-44cc-91b0-b7c0865ad7c0/iller-bankasi-tarafindan-tahakkuk-ettirilen-borclarin-mali-tablolarda-gozukmemesi http://kamubis.com/decisions/SayistayFinding/b01e67ca-125b-4815-b7d6-07a0bcb912a1/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0e121373-efe0-4524-b2a3-eb77fe1e3603/tasinmaz-envanteri-ile-muhasebe-kayitlarinin-birbirini-tutmamasi http://kamubis.com/decisions/SayistayFinding/345f3101-c625-4ad4-84fe-db77a09c89a7/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4f2238a7-1b6e-4beb-97b1-feb90bf165da/belediyeye-devredilmesi-gereken-tasinmazlarin-devir-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5058d023-b7cb-4991-88cd-3761a5e7c2a1/tasinmaz-tahsislerinin-ilgili-bilanco-hesaplarinda-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e60b79ed-7180-43bf-8d22-104297a9f157/katma-deger-vergisine-iliskin-muhasebe-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/09d011e2-fad9-49f8-be99-6deabc3a16f5/belediye-mulkiyetinde-olan-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ccc0f875-eb08-4a7f-8bac-26d929faded5/stratejik-planda-hedef-ve-gostergelerle-ilgili-ulasilmasi-hedeflenen-seviyenin-rakamsal-olarak-ifade-edilmemesi http://kamubis.com/decisions/SayistayFinding/89b52ac9-5a9f-45bd-8bf0-92a64dab0cbb/bir-amacin-icerisinde-birbiri-ile-ilgisiz-konularin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2f9b8c74-3904-428a-ab3c-79ecea73983f/su-hizmet-tarifesinde-mevzuatta-aykiri-indirimli-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/20bd35a1-0939-4182-ba3a-256c4d7d4f52/sanayi-abone-grubunun-ozelligini-tasiyan-bazi-tesisler-icin-tarifesi-daha-yuksek-olan-ticarethane-abonelik-grubundan-elektrik-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/ac1e3869-7a39-4baa-8ede-58b7b3c402a5/odeme-emri-belgelerinin-mahalli-idareler-harcama-belgeleri-yonetmeligi-hukumlerine-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/83f4a408-5fe2-4f76-803c-a7d876d61529/mandiralara-konut-tarifesi-uzerinden-abonelik-yapilmasi http://kamubis.com/decisions/SayistayFinding/65767a38-99b2-4e5e-8d37-934dbae659dc/kurumca-belirlenen-su-ve-atiksu-tarifelerinin-kanuna-aykiri-olarak-kdv-haric-olarak-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/628e5d4e-7190-4b73-b928-99dc86785b7f/kiraya-verilen-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0ed6d0ec-fdeb-4839-ad01-b30e9074828f/tahsisli-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/70166cbc-7455-4884-9424-f311677e35af/idarenin-sirketine-yapilan-sermaye-artirim-taahhudunun-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/6655cac7-9359-4c46-8d0c-6845478be31a/gider-taahhutleri-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1460f96f-56c0-4fa3-9e16-3394d14e4f59/belediyeye-tahsisi-yapilan-tasinmazlar-ile-belediye-tarafindan-kamu-kurumlarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/62611341-a028-49e3-8e14-c4249a33b54a/kurum-faaliyet-sonuclari-tablosunda-vergi-gelirleri-hesabinin-bakiye-vermesi http://kamubis.com/decisions/SayistayFinding/60f8b1d1-727d-4b71-86e4-ae8aa01e7aa6/takipteki-kurum-alacaklari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e6666cb6-2806-4859-9ac2-d19f537486b3/buyuksehir-belediyesine-aktarilmasi-gereken-gelir-gider-farkinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e609046c-21bc-4d41-8b86-3dfcb8cd764a/faaliyet-raporunda-butce-hedeflerindeki-sapmalarin-izahinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/49d4e43d-3d4f-42c2-bbe3-ad647a250cdd/bazi-performans-hedeflerinin-girdi-odakli-belirlenmesi http://kamubis.com/decisions/SayistayFinding/2c7ca9bc-b1a8-4b2e-afa8-65b73d2374e1/stratejik-planda-yer-alan-stratejik-amac-ve-hedefler-ile-performans-programinda-yer-alan-performans-hedeflerinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/224cb59f-4bad-4f73-83d1-2c4566d1ca53/isyeri-acma-ve-calisma-ruhsati-olmayan-isletmelerin-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/b2c679db-1851-45be-94e2-2eb489183e71/harcama-birimleri-ile-mali-hizmetler-birimince-on-mali-kontrol-yapilmamasi http://kamubis.com/decisions/SayistayFinding/05f60e5e-cd96-4418-ba73-1dd08b3b8d47/stratejik-planda-yer-alan-bir-amacin-kurumun-yetki-ve-gorevleriyle-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/d373992a-e7ff-4293-932f-4f2ea085bb1f/stratejik-planda-performans-gostergelerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/83257c03-8616-4f83-bdcd-102b846a1ca8/belediyenin-mulkiyetinde-bulunan-tasinmazlarin-kiraya-verilmesinde-2886-sayili-devlet-ihale-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f588248a-2a01-4545-aa67-c46d6fff86cd/evsel-atik-bertaraf-ucretleri-icin-bursa-su-ve-kanalizasyon-idaresince-tahsil-edilen-katma-deger-vergisinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/eb440939-8ddb-4606-b64d-ebfcbc851963/planlanan-ve-gerceklesen-performans-arasindaki-veya-hedefe-iliskin-butcedeki-sapmanin-nedenlerinin-gecerlilikikna-edicilik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/840dabaa-1c31-48f4-b397-9dbb57f193e7/bazi-performans-hedeflerinin-cikti-ya-da-sonuc-odakli-olmamasi http://kamubis.com/decisions/SayistayFinding/2683ffc6-dcd6-4ece-babc-19b1e015ecf0/bazi-stratejik-hedeflerin-olculebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/f944339a-c2cc-4137-b55f-ad767f382a1e/bazi-stratejik-hedeflerin-stratejik-amaclarla-ilgili-olmamasi http://kamubis.com/decisions/SayistayFinding/9d6a5b42-735f-4117-ab13-516dd3fd86c3/otopark-yerlerinin-isletilmesinden-elde-edilen-gelirlerin-50sinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3425f4ac-f180-414b-8758-a7346b3c7bb4/hurdaya-ayrilan-varliklarin-ilgili-hesaplara-kaydedilerek-muhasebede-takip-edilmesi-gerekirken-yapilan-hatali-kayitla-muhasebeden-cikarilmasi http://kamubis.com/decisions/SayistayFinding/2a0befa1-9b07-480a-80d4-1a8fe70fb39a/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-bazilarininsa-cevre-temizlik-vergisi-mukellefi-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/564b62e8-20cb-4a1e-9f19-02308878c298/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/414bd925-0d82-425f-a311-87922ab80cd4/isletme-hakki-devredilen-varliklarin-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0f65d1ca-de65-41c4-96d7-298383a2bd91/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/852740b2-6496-4bd2-83e3-6bc24e48b19f/tasinmazlarin-kira-suresi-sonunda-ihale-yapilmaksizin-ayni-kisilere-sure-uzatimi-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/510aa94f-1c89-4746-ab15-06841bf684d3/tasinmaz-kayitlarinda-yonetmelige-aykiriliklarin-olmasi http://kamubis.com/decisions/SayistayFinding/ef100764-e3e7-491a-a9e7-1acb482c62a1/tasinir-mal-yonetmeligince-yapilmasi-gereken-tasinir-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/866d0cf9-6ef9-4d55-a419-8b77356dfa5b/sosyal-denge-tazminatinin-odenmesine-iliskin-belediye-meclisi-kararinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/452f88ff-a5de-42a8-81d0-a37b3f13d865/personel-avanslari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/004e430f-4dbe-410a-b149-d9ee20bf1cdc/kamu-haznedarligi-tebligi-hukumlerinin-tahsilat-islemlerinde-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/cccf1f9a-a9b2-401b-9a20-2625bd5ef9c5/eglence-hizmeti-sunan-isletmelere-iliskin-eglence-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4a6464e1-85f8-4fbc-a630-1708221cc2a2/derneklere-mevzuata-aykiri-olarak-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9e93b19e-d7c3-45b0-908f-677c38523eb5/belediyenin-bazi-alacaklarinin-zamanasimina-ugratilmasi http://kamubis.com/decisions/SayistayFinding/8c11fd0b-bd83-4514-b463-f5f52cd9ee30/belediye-gelir-tarifesinde-mevzuata-aykiri-duzenlemeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/e5bd8b8a-0b8b-4b2b-bbdb-47bd98613cee/bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/9dc60ec9-a139-4baa-928e-3cff4f044dc7/yapilan-tahsilatlarda-kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/66cd42d1-26e0-4d44-9877-ceacc916b2e3/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/42dc3c50-3b69-4675-9380-fa5b267cfb29/kiralanan-tasinmazlara-iliskin-yapilan-deger-artirici-harcamalarin-ozel-maliyetler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/17f1fad1-f6be-4258-8622-f782a77a49ee/hurdaya-ayrilan-tasitlar-ile-kullanilma-olanagi-kalmayan-maddi-duran-varliklarin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/05dfc3f9-0ede-4d76-bcc2-f82f71baad5f/gelecek-aylara-ait-gelirler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d11cd335-2c31-49d9-b939-bb4b473c8962/belediye-tasinmazlarinin-mevzuatta-belirlenen-degerler-uzerinden-kayit-altina-alinmamasi-ve-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6f5ac2b2-634d-4d98-a893-6b0f13fe50ef/tasinmaz-satislarinin-kayitli-deger-yerine-satis-degeri-ile-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/eca6d0c4-651f-49bc-8543-6dbad998d36c/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/8642305d-0bcb-483a-bcc0-3ac61d3c60ec/otopark-yonetmeligi-uyarinca-tahsil-edilen-otopark-bedellerinin-otopark-hesabina-yatirilmamasi-ve-mevcut-otopark-hesabinin-vadesiz-olmasi http://kamubis.com/decisions/SayistayFinding/e64e4a1c-8c8a-4d7e-9559-ca8613b84a4b/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a4586521-0480-41ea-9163-deecbdcee7f9/maddi-olmayan-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4672c2b0-6807-486c-be93-4884f3596620/gelirlerden-tecilli-ve-tehirli-alacaklar-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/96eaa55a-3d7b-4fc0-9b06-32590088f5f0/yapilmakta-olan-yatirimlar-hesabi-ilgili-olarak http://kamubis.com/decisions/SayistayFinding/c2a66dc7-79b7-42ff-8fef-6f257f2873c2/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-uyarinca-belediye-tasinmazlarinin-kayit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c3dbcd20-8bea-4b20-81fb-d1551c702f42/asansor-muayene-kurulusundan-periyodik-kontrol-ucreti-payinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5245181b-5513-410d-9bec-dd69c93212a0/butce-giderleri-ve-odenekleri-tablosunun-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/42ba9e7a-649e-4062-8a04-9973d46ab97a/belediye-sinirlari-icerisinde-yapilmis-olan-devir-ve-ferag-islemlerinin-tapu-idaresi-tarafindan-kiziltepe-belediyesine-bildirilmemesi-ve-belediyenin-de-bu-konuyu-takip-etmemesi http://kamubis.com/decisions/SayistayFinding/ad8d29af-24e1-44ac-841a-f15670945457/buyuksehir-belediyesince-isletilen-otopark-gelirlerinden-ilce-belediyesine-aktarilmasi-gereken-payin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7560c1f6-c94e-401e-8e20-ed5df505e080/kiraya-verilen-gayrimenkullerin-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7a32f4df-3fd4-47ce-87b9-a04fb74ac20b/idare-faaliyet-raporunda-yer-alan-gostergelerin-gerceklesmesine-iliskin-sapma-nedenlerinin-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/4f57ea7f-29b1-47ef-b2ea-48c53c85be09/stratejik-planda-yer-alan-bazi-hedef-ve-gostergelerin-ilgililik-kriterini-karsilamamasi http://kamubis.com/decisions/SayistayFinding/e1ace2f8-ef3f-40fe-933e-c20cdc939975/stratejik-plan-eylem-planinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/a913617c-18f2-409b-8eed-339cc0db1bfe/yapim-islerinde-tum-riskleri-iceren-sigortalarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/008b8c55-8d7d-4eb0-86dc-827a37a739d8/4734-sayili-kanunun-22d-maddesi-kapsaminda-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/d9247e47-9ced-40b0-958b-c1cc494f1be1/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/01c72e95-3f75-402b-ad85-f8701275e522/ruhsatsiz-oldugu-tespit-edilen-isyerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/bd072ad6-71a8-40db-bca7-c08b80286e63/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payi-icin-belediye-meclisince-karar-alinmamasi-ve-bu-nedenle-soz-konusu-payin-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/51de439b-4cc4-419e-aaec-68f64c3afb90/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b4015938-0b4b-4023-8bbb-a8e776296eb0/bazi-eglence-vergisi-mukellefi-isyerlerinden-bu-vergisinin-tahakkuk-ve-tahsilat-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/c5a35ff8-afa4-4ef0-b782-3edcadb5e473/kirayi-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/08c64be9-76f3-43a9-b864-d31c4d2460e0/ilce-genelinde-kamulastirilan-tasinmazlarin-emlak-vergisi-tarhiyat-farkinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57087556-0239-4c45-8f09-a03e6c21d131/tasinmaz-mallarin-5393-sayili-kanuna-aykiri-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/f71f3892-c991-4ae8-8a40-d32d6f8049d7/mali-tablolarin-idarenin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/8299e55b-1d83-4c1a-a9c7-40e15bacbc34/mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/8660e9ae-10b2-4e7f-9e11-75f092eed36f/donem-sonu-tasinir-sayimlarinin-yapilmamasi-ve-buna-bagli-olarak-muhasebe-kayitlarinin-duzeltilememesi http://kamubis.com/decisions/SayistayFinding/272980f0-60cb-49bd-8d29-8580a61623b3/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8109f965-3e59-4976-aa35-8548f30b6152/belediyeye-tahsisi-yapilan-binalara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e93251d3-ee66-49de-bd3f-bc9844e5d9c0/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/bcb4d66b-9ff8-47c9-aaab-0bcb6305b0c7/yatirim-harcamalarinin-dogrudan-giderlestirilmesi-ve-buna-bagli-olarak-ilgili-maddi-duran-varlik-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/daaee0c7-736b-4565-b1a4-d0ccc35c4614/tasinmazlarin-envanterinin-cikarilmamasi-ve-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4a724521-42de-482f-82a0-34191d5af1b7/diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7d340fca-dcdf-4af1-84fb-d8e33164e940/butce-ici-isletmede-satilmak-uzere-alinan-mallarin-ticari-mallar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1f9d9ffe-e273-474c-a5a7-5900c0cfb0d2/katma-deger-vergisi-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/952db769-a14a-406f-974d-2521010c5fbf/haklar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d58c9716-415d-4c14-a967-e58f7bdc8f68/veri-kayit-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/1dba1665-1801-4e64-930e-044048b2f5f6/bazi-hedeflerin-gostergelerindeki-sapmalara-iliskin-aciklamalarin-bulunmamasi-bazi-aciklamalarin-ise-ikna-edici-olmamasi http://kamubis.com/decisions/SayistayFinding/1ef10b4a-1289-486f-900a-a0e320b0516e/performans-hedefleri-gostergelerin-ve-faaliyetlerin-aciklamalarinin-olmamasi-bazi-faaliyetlerin-maliyetlerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e640e25e-01f6-4d58-91e7-94e8cfae6ab0/bazi-stratejik-hedeflerin-performans-programina-degistirilerek-alinmasi http://kamubis.com/decisions/SayistayFinding/72e00c23-eb3b-46bc-ad2f-def653f823bf/sosyal-denge-tazminati-sozlesmelerinde-mevzuata-aykiri-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/27473881-8e92-4233-a49a-3f809580cc19/bazi-gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/5bf5276c-61c4-487c-ae57-2a7472741a3a/tasinir-mal-yonetmeliginde-yer-alan-hurdaya-ayirma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2fc81e4a-e9b7-45b6-9357-1cfc878932e8/kiraya-verilen-duran-varliklara-iliskin-nazim-hesap-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8a151860-a449-4efe-b60a-47c09a0bec37/mali-kuruluslara-yatirilan-sermayeler-hesabi-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2d3c4d62-761a-478e-acec-dc72d8112adc/asansor-periyodik-kontrol-ucreti-belediye-payi-konusunda-meclis-kararinin-olmamasi-ve-periyodik-kontrol-ucreti-paylarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/cb062fdc-1089-483b-bd3f-85dad7693bfa/butce-emanetlerinde-yer-alan-tutarlardan-zamanasimina-ugrayanlarin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/86562c4d-6712-49e6-8bff-73a25b9432d9/kiraya-verilen-duran-varliklarin-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/55f4cd91-2182-4bd8-aee9-91f40593d658/telekomunikasyon-firmalarindan-alinmasi-gereken-gecis-hakki-bedelinin-belediye-gelir-tarifesinde-yer-almamasi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d55ad4db-3307-4752-9bf9-99aba5a8fa46/fiilen-calisan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi-ve-emekli-olan-isciler-icin-ayrilan-kidem-tazminati-karsiliginin-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/877ee645-5d39-4e33-8a26-44286ab0c9a3/belediyenin-kamu-kurumlarina-tahsis-ettigi-tasinmazlar-ile-kamu-kurumlarinin-belediyeye-tahsis-ettigi-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/aa596e05-75ca-4c63-b210-772f8bb42410/merkezi-idare-vergi-gelirlerinden-alinan-paylarin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d8daad92-c1ad-475b-98d5-2a47334a555e/gelirlerden-alacaklar-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/30db7090-3714-4e0b-a3a6-08986d05ad6b/iller-bankasi-ortaklik-payinin-muhasebe-kayitlarinda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/0536422c-aad4-4040-8619-5c7f18079eb0/kurum-tasinmazlarinin-bir-kisminin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/e8efab79-9fc0-4862-bce8-58221d08e8f0/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedelinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d87d8648-f043-45fb-87b7-dcf246c58588/yolluk-avanslarinin-muhasebelestirilmesinde-personel-avanslari-hesabi-yerine-is-avans-ve-kredileri-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/edc8fee7-a391-4632-a56e-37ef54e1987a/tasinir-mal-yonetiminde-mevzuata-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/7752831b-ce27-4c08-8a20-2c9f8a76f989/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/86e9762e-51bc-4cf0-95dc-e3cea32cb4f7/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f1be3197-122c-4c10-afd2-24fa14a56cad/stratejik-planda-cok-fazla-amacin-yer-almasi http://kamubis.com/decisions/SayistayFinding/b8e1fb70-6224-4090-a689-ce569c5b7b32/kurumsal-mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/618c8f26-5ab7-4cbb-84bd-fa90d6e6eecc/belediye-mulkiyetindeki-tasinmaz-mallarin-fiili-envanterinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/1c7ac16a-86c1-4290-b26b-3ae0c55e3e26/bazi-toplu-tasima-hatlarinin-karsiliksiz-ve-hukuki-dayanaga-sahip-olmaksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ec974cb8-ff41-4fba-8889-296c75a02804/toplu-sozlesmede-yururlukteki-mevzuatla-celisen-hukumlere-yer-veriliyor-olmasi http://kamubis.com/decisions/SayistayFinding/741b417b-9bdf-4105-8f61-37f82afc855e/idari-para-cezalari-tahsilattahakkuk-oraninin-cok-dusuk-olmasi. http://kamubis.com/decisions/SayistayFinding/3fc9bc4d-5a68-4f83-ad62-1555b9429464/dogrudan-temin-ve-pazarlik-usullerinde-belirtilen-parasal-sinira-tabi http://kamubis.com/decisions/SayistayFinding/abcad563-2be1-4b8d-bc79-14975199a0f1/iade-edilen-veya-serbest-birakilan-teminat-mektuplarinin-alinan-teminat-mektuplari-hesabindan-cikisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3e81033f-043c-46dc-827a-92cb01f628ee/iller-bankasi-ve-diger-bankalardan-yapilan-borclanmalar-icin-odenen-ve-gider-yazilan-faiz-odemelerinin-butce-giderleri-ve-gider-yansitma-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/2cfb1d26-5ada-4ef1-813b-a4d5a8424a19/tasinmaz-icmal-cetvellerinin-duzenlenmemesi-ve-tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/136c2055-fb73-4a7a-b619-3e92892abb4d/kurumsal-mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/de2978f9-671a-4231-8208-2ef5f425cd37/performans-hedeflerinde-meydana-gelen-sapmalarin-nedenlerine-iliskin-aciklamalarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7dfed46c-34e8-490f-ad21-462cf728aa22/oncelikli-amac-ve-hedeflerin-belirlenmesi-basligina-iliskin-eksiklikler http://kamubis.com/decisions/SayistayFinding/c855ef86-9eed-4e4f-81a6-bbddca9c797b/faaliyet-maliyetlerinin-belirlenmesi-basligina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/cce28ba0-ec5c-4d12-924d-6159dd7a06f4/cikti-odaklilik-ve-olculebilirlik-kriterini-karsilayamayan-gostergeler-belirlenmesi http://kamubis.com/decisions/SayistayFinding/f41fa0fb-af51-4155-85cd-7297ae2a3236/birden-fazla-faaliyetin-iceriginin-benzer-veya-ayni-olmasi http://kamubis.com/decisions/SayistayFinding/097e3d3f-f8fa-49b4-8618-8fe8e08a7b82/sonuc-odakli-olmayan-gostergeler-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ba769150-b3f5-42e6-9e25-61949b22c349/kurum-tasinmazlarinin-mevzuata-aykiri-bir-sekilde-2886-sayili-devlet-ihale-kanununun-51a-maddesine-gore-kiralanmasi http://kamubis.com/decisions/SayistayFinding/98109f17-80b0-47a2-902b-9ce0eda41bff/il-ici-toplu-tasima-yetki-belgelerinin-ihalesiz-verilmesi http://kamubis.com/decisions/SayistayFinding/fa3611d4-6eb4-4f17-bb83-ffa8b3088c5e/engelliler-icin-erisilebilir-duruma-getirilmeyen-belediye-otobuslerinin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/508cedfa-5f88-4977-b82c-71f8e8f78248/belediye-sirketleriyle-yapilan-dogrudan-hizmet-alim-sozlesmelerinde-sozlesme-bedelinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/0a94fd52-7d9e-4974-b9ca-cff2abeef749/belediye-sinirlari-dahilinde-faaliyette-bulunan-toplu-tasima-araclarinin-izin-veya-ruhsat-almaksizin-calismasi http://kamubis.com/decisions/SayistayFinding/ca288295-7ea7-4378-9342-8c1ea4be8608/paydas-analizi-basligi-ve-icerigine-iliskin-eksiklikler http://kamubis.com/decisions/SayistayFinding/24befec1-2004-4e37-ad49-c8b6ee9fa265/maliyetlendirme-basligina-iliskin-eksiklikler http://kamubis.com/decisions/SayistayFinding/953da321-3a29-4e38-ace6-a0ddd1162855/cevre-analizi-basligi-ve-icerigine-iliskin-eksiklikler http://kamubis.com/decisions/SayistayFinding/7d98a202-099c-4b67-bfaf-568daef912bc/temsil-toren-ve-tanitma-giderleri-niteligindeki-harcamalarin-diger-hizmet-alimlari-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9c0b96aa-3579-444c-a11d-9f3663141167/kurumun-tasarrufu-altinda-bulunan-stadyum-icerisindeki-ilan-ve-reklam-unsurlarindan-alinmasi-gereken-ilan-ve-reklam-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/5fc68799-4b5a-40c3-8bf2-3bf9efad5858/tasinir-mallarin-kayit-ve-kullaniminda-mevzuatta-belirtilen-hukumlerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/3f4bf5f5-0ca4-4ec1-998e-6601dbe1fc06/taksi-plakalarinin-mevzuata-aykiri-sekilde-verilmesi http://kamubis.com/decisions/SayistayFinding/ea01008b-380b-4b22-b750-2da08a8d3330/servis-plakalarinin-il-trafik-komisyonu-karari-ve-ilce-belediye-meclis-kararlari-dogrultusunda-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/99d65579-d7bf-4d63-9253-769ecee8122c/m-plakali-ticari-minibus-hatlarinin-mevzuata-aykiri-sekilde-verilmesi http://kamubis.com/decisions/SayistayFinding/8f30c60d-4efc-4fcf-a9ad-f188fb19662f/bagimsiz-olarak-ayrica-ihale-edilmesi-gereken-bazi-yapim-islerinin-is-artisi-yapilmak-suretiyle-mevcut-yuklenicilere-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/6cb6dbe1-da1d-4cc7-91b4-9a325d200c58/kurum-tarafindan-feshedilen-sozlesmeler-kapsaminda-kesin-teminatlarin-guncellenmeden-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/6d24e204-8835-4b68-8921-26b1e4898af5/2886-sayili-devlet-ihale-kanununa-gore-kiraya-verilen-tasinmazlarin-kira-suresi-sonunda-yeniden-ihale-edilmemesi-ve-mevcut-sozlesme-suresinin-uzatilmasi-suretiyle-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/5e4b19c9-2bce-4f12-853f-09c645f37982/2886-sayili-devlet-ihale-kanunu-kapsaminda-kiralanan-tasinmazlara-iliskin-sozlesme-geregi-guncellenmesi-gereken-teminat-tutarlarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/fab3ae25-e618-4e98-9f97-c0131d4e0bf0/gecerliligi-kalmamis-teminat-ve-depozitolarin-hala-kurumun-muhasebe-hesaplarinda-bulunmasi http://kamubis.com/decisions/SayistayFinding/e6e2e5aa-5291-44d4-bccc-3351a7c3872e/otopark-gelirlerinden-buyuksehir-belediyesine-aktarilmasi-gereken-tutarlarin-bazi-ilce-belediyelerince-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/823fe42d-9b5c-437d-957a-e22c94b88082/kurumun-yetki-alaninda-bulunan-bazi-cadde-ve-sokaklardan-alinmasi-gereken-ilan-ve-reklam-vergisinin-ilce-belediyelerince-alinmasi http://kamubis.com/decisions/SayistayFinding/ee0739d3-818f-4448-99b5-659342b10e1b/ilce-belediyelerince-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7056f8fc-fa57-47be-9efb-347800408402/asgari-ucret-destek-tutarlarinin-hazineye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d728e0cb-6289-49ef-825c-bb5da833ab1e/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0a49e2b3-c464-4e11-bfd7-163f1b214833/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/459e867c-fa67-481a-8483-834e719f1a6e/amortisman-defterinin-tutulmamasi-ve-amortisman-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/58b95401-ac51-46eb-bda6-490384d379a9/isletme-hakki-sirkete-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b3aef9f5-a564-4734-9e78-3df6ac8ca9ce/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-butce-emanetleri-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/5477c111-6236-455b-b851-e9824a128083/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/63b18aed-860e-4ce2-aa47-d71bc21d3705/775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-teskil-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/95f79acf-563b-436c-b8c9-5d86074d6dc1/bazi-mukelleflere-ait-ilan-ve-reklam-vergisi-beyannamelerinin-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/14e993e2-3b57-40ae-a7ca-6694ecc8e545/asansor-muayene-kurulusunun-tahsil-edecegi-periyodik-kontrol-ucretleri-ile-belediye-payinin-belediye-meclisi-karari-ile-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/acf0b447-72ca-4b01-a9d4-1c830ecc8272/diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c3780a78-8a42-457b-b4ae-a855492cc0d0/kiraya-verilen-duran-varliklar-hesabi-ile-diger-nazim-hesaplar-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/18ec99dd-0a83-4fae-81b0-7c54aa1e1f62/gecmis-yilda-hak-sahibine-odenemeyen-vekalet-ucreti-tutarinin-cari-yil-faaliyet-gideri-gibi-muhasebelestirilip-odenmesi http://kamubis.com/decisions/SayistayFinding/d0dab14c-5c97-492d-a8d4-e76b526aab25/alinan-depozito-ve-teminatlarin-vadelerine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/231898be-996d-4943-ba15-8d3ad8a39ba5/yurt-ici-gecici-gorev-yolluklarinin-personel-avanslari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/57fd9589-f8e7-4148-99d3-8fcceb183656/ilk-madde-ve-malzeme-hesabinda-izlenmesi-gereken-satin-almalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6c45a204-1c42-445a-af09-eae7deffdabd/kanalizasyon-harcamalarina-katilim-payi-tahakkuklarinin-gelirlerden-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/336cbafa-3da6-41bf-85bf-dfd4dbd788da/eglence-vergisinin-konusuna-giren-hizmetleri-sunan-isletmelere-eglence-vergisi-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f0df97c8-6c01-46f1-911f-0ed5100ac4da/verilen-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6d695e88-a5ee-4a35-b20b-9e34705baea5/su-tesisleri-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ddb9fbf9-af9f-4b0c-b36d-e58ea236c330/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/ab637e7b-fc00-495a-a767-c33e0afcfda2/butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/dc378f4d-49ff-4a4c-9385-4efcfe7d8ac2/696-sayili-kanun-hukmunde-kararname-geregi-kurulan-sirketteki-sermaye-payinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-muhasebelestirilmemesi-ve-asgari-odenmesi-gereken-sermaye-taahhut-borcunun-odenmemesi http://kamubis.com/decisions/SayistayFinding/84f4afc4-f2b9-4d99-96d6-f97b8fd12f4a/gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f7ea9269-0325-43ad-a20f-02b18ad4d0e8/kidem-tazminati-karsiligi-tutarlarinin-vadelerine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5e514e32-d28f-4dba-acbd-d7bd927a4a5a/banka-kredileri-tutarinin-gercegi-yansitmamasi-ve-dogru-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f2c9581c-645f-420c-b5b6-b15d853fcc4c/belediye-tasinmazlarinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelike-gore-kayitlarinin-yapilmamasi-ve-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/ef057bb0-998e-44b8-9b43-7b6a4a251505/katma-deger-vergisi-acisindan-indirim-konusu-yapilmamasi-gereken-unsurlarin-indirim-kapsamina-alinmasi http://kamubis.com/decisions/SayistayFinding/4de65213-2591-458e-bdec-47a90e39b32d/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ace161f9-c6e2-45bb-aa7b-c97b4ba10b4a/mal-ve-hizmet-alimlarina-iliskin-olarak-hak-sahiplerine-yapilan-odemelerde-vadesi-gecmis-vergi-borcunun-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/212bc6af-33cc-44ca-b64d-2fe701ace406/belediyeye-ait-tasinmazlar-icin-yonetmelikte-ongorulen-form-ve-icmal-cetvellerinin-olusturulmamasi-mevcut-kullanim-sekli-ile-tapudaki-kaydi-birbirine-uygun-olmayan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e87d8044-0550-4800-99e6-14d1f82bca6e/dogrudan-temin-usulu-ile-gerceklestirilen-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b96ce27c-3b5e-4e19-95f4-3b9e94eb41c6/ayni-ihale-konusu-icinde-yer-alabilecek-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yoluyla-yapilmasi http://kamubis.com/decisions/SayistayFinding/fd15d5a3-42ce-4127-bf41-df5123f45e26/alinan-tuketim-malzemeleri-icin-tasinir-islem-fisi-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/24e29b99-4d9d-4bf6-a237-f0fb2db23dab/baskanlik-makaminca-yapilmasi-gereken-temsil-agirlama-giderlerinin-baska-harcama-birimleri-tarafindan-da-yapilmasi http://kamubis.com/decisions/SayistayFinding/ef640829-f3a9-4163-b06a-309deb540f7e/775-sayili-gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/6e4ad7b8-0788-43a2-b419-caf09163a04c/otopark-yonetmeligi-geregi-tahsil-edilmesi-gereken-otopark-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/2c2d160f-ba01-4d57-a0fb-44660631bf55/tasinmaz-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/49e05841-7ded-47f4-9237-6d648f947fb2/imar-mevzuati-kapsaminda-alinan-otopark-bedelleri-icin-otopark-hesabi-acilmamasi-ve-toplanan-paralarin-cari-giderler-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e2504757-569c-4722-8cf8-36fbd9d1c0d8/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/80213dc3-b469-48fe-9ab0-9e79c9fb51a6/tuketim-malzemelerine-iliskin-muhasebe-kayitlarinin-yonetmelige-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fe30f9cd-6c86-4d91-abe2-cedb62071793/mal-ve-hizmet-alimlarinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7e4bf6ba-09a2-40dd-b8d1-759d34a6cabd/sayistay-ilamlarina-iliskin-islemlerde-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/c55c2655-057e-46d0-9373-fe17d23426f3/kultur-varliklarinin-korunmasi-katki-payinin-ilgili-idareye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9dd1b6c7-be08-4032-b7eb-704d6f259821/borclanma-sinirinin-asilmasina-ragmen-tekrar-borclanmaya-gidilmesi http://kamubis.com/decisions/SayistayFinding/54b29c2b-9a7c-4a4d-900a-12efc6260006/eglence-vergisine-tabi-faaliyetlerde-bulunan-isyerlerine-eglence-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/05ebd33e-b665-4f02-9bc6-d686cd10c4c2/kira-gelirlerinin-tahsilat-ve-takibinin-yeterince-yapilmamasi http://kamubis.com/decisions/SayistayFinding/24e071ab-549a-4d13-9f4c-d7850906bc7e/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0a51ee1d-7b49-4a47-a2f0-a9db58e46091/bazi-tasinmazlarin-ihalesiz-kiraya-verilmesi-ve-bazi-tasinmazlarin-kira-surelerinin-ihale-yapilmaksizin-encumen-karariyla-uzatilmasi http://kamubis.com/decisions/SayistayFinding/33a51f28-4013-45cf-b81a-9b22e282469c/iller-bankasi-sermaye-tutari-ile-mali-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/c42ab63f-60a0-4ede-93dc-f8889604651a/yapilandirilan-veya-takibe-alinan-alacaklarin-muhasebe-kayitlarina-tam-ve-dogru-olarak-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/6ab308f9-1257-42ea-a7b5-00bf85f3231b/hizmet-alimi-isinin-sozlesme-damga-vergisinin-eksik-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/1b243d9e-023a-4fb8-920c-e8f0c93525f9/gazete-satis-bufelerinin-sirket-tarafindan-ucuncu-kisilere-ihalesiz-devredilmesi http://kamubis.com/decisions/SayistayFinding/f0dd60f6-aa72-4046-b4d6-5fffcd1b13c2/belediyenin-sirketlerdeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/509d0fa7-bd7c-4732-93af-2ac0242dde73/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4b4a5b31-3baf-42a6-9103-94b2cb72c1d4/alinan-siparis-avanslari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ad6142f3-7dfe-49cb-b902-89d2722de8b7/indirilecek-katma-deger-vergisi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a0d26da4-84a7-4b50-b646-4228276b5754/sirkette-isci-statusune-gecirilen-calisanlarin-ucretlerine-dogrudan-hizmet-alimi-kapsaminda-odenmek-uzere-buyuksehir-belediyesince-mevzuata-aykiri-olarak-ilave-zam-yapilmasi http://kamubis.com/decisions/SayistayFinding/73bfbf22-644b-4891-b209-2d41116aba1e/serbest-tuketici-olan-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9861a77e-609c-4820-97a1-216f4e363a64/belediyece-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cdf417aa-458d-4eb6-8d1e-4b274942aaf9/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/098402f4-68cb-4901-aa65-9a2ee01efd0a/sirketin-isletme-butcesi-hazirlamamasi http://kamubis.com/decisions/SayistayFinding/0b050b11-f05f-48c7-b865-59d603ff9e99/sirketin-bagimsiz-denetim-kapsaminda-olmasina-ragmen-sirket-mali-tablolarinin-bagimsiz-denetime-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/44907bed-0a63-4a5e-ab46-46a4e5193934/sirketin-sermaye-kaybi-ve-borca-batik-olmasi http://kamubis.com/decisions/SayistayFinding/b65db0a0-8977-42c6-acf7-c1260b232006/is-sozlesmesi-devir-protokolleri-ile-devredilen-personele-iliskin-kidem-tazminati-ve-yillik-izin-ucretlerinin-devredilen-sirkete-pesinen-odenmesi http://kamubis.com/decisions/SayistayFinding/a60e08c5-92e0-4f12-ba36-5e41f2bc7971/supheli-ticari-alacaklar-hesabinda-kayitli-tutarlar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b99e45d8-c1b5-44cb-ad32-d9d1f081095d/istirakler-hesabinin-gercek-durumu-yansitmamasi-ve-istiraklere-sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/8f8fbade-8562-48f4-8032-4706bdb4d1cd/sirketin-bir-spor-kulubu-dernegi-ile-yapilan-reklam-sozlesmesi-karsiliginda-haklar-hesabinda-yer-alan-tutarin-sozlesme-suresi-bitmesine-ragmen-itfa-yoluyla-giderlestirilmemesi. http://kamubis.com/decisions/SayistayFinding/c4b55828-6a90-4c48-b644-75c240e91359/elektrik-alimlarinin-ihale-yapilmaksizin-dogrudan-temin-yoluyla-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/01485aa4-7097-41e7-b77a-cf466f3c1e16/elden-cikarilacak-stoklar-ve-maddi-duran-varliklara-iliskin-kayitlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f6809ef0-b81b-4e1d-b547-456bdadc29c6/belediyenin-diger-sirketinden-yapilan-hizmet-alimlarina-iliskin-odemede-sirketin-vadesi-gecmis-borcu-bulunmasina-karsin-soz-konusu-borc-kesilmeksizin-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/ed385a16-ff0a-44e4-9381-ffda4a368e6a/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/6ce6229e-c643-4635-b4e5-356fea523710/kiralanan-4-adet-tasinmazin-kiralama-amacina-aykiri-olarak-bos-tutulmasina-ragmen-kira-odemesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/bb33105b-1336-4956-9a35-3fdcbf8f32db/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/cbf044cf-8e73-477b-abb2-4319969433da/eglence-vergisine-tabi-faaliyetlerde-bulunan-isyerlerine-eglence-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/3dff8028-e7ee-4390-913e-8fa2c32844f8/ambalaj-atiklari-toplama-hakkinin-ihale-yapilmadan-ve-bedelsiz-olarak-ozel-bir-sirkete-verilmesi http://kamubis.com/decisions/SayistayFinding/235e0745-15be-4942-a801-54efa6ff9679/buyuksehir-belediyesinden-alinmasi-gereken-otopark-geliri-payina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/231c71ac-e760-4708-ab7b-c3e42270a59a/kira-gelirlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fe50b9d7-fd69-430e-8f60-69c695f17370/alinan-teminatlarin-vade-bakimindan-ayristirilmaksizin-tumunun-kisa-vadeli-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6aeee5ab-3993-4e91-86f6-a76fbb915bc2/cevre-temizlik-vergisi-payinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/72ad5b15-354f-46fd-940f-8c03dc0e75cc/su-aboneligi-depozito-bedellerinin-su-ve-kanalizasyon-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/2fac533f-76fc-44e7-a8c8-bcdf5cf12111/otopark-bedellerinin-buyuksehir-belediyesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6f25c881-49bd-4eb1-8936-9058b468b3e2/gecekondu-kanunu-geregince-olusturulan-fonun-vadesiz-hesapta-tutulmasi http://kamubis.com/decisions/SayistayFinding/abb5d353-532a-4e15-b491-fabda28530d4/sosyal-denge-sozlesmesinde-yasal-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/09c5d390-e5b7-486d-817f-6e98f20325bb/sozlesmeli-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/8d9df12b-2988-4f96-96be-a3e28edf14fc/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretlerine-mevzuata-aykiri-olarak-ilave-zam-yapilmasi http://kamubis.com/decisions/SayistayFinding/a1773c2f-5c71-495e-8fe0-a8b1eef1c6c1/alt-yuklenicilere-yaptirilan-muhtelif-organizasyon-isleri-ile-kulturel-islerin-kamu-ihale-kanununun-3-g-maddesinde-yer-alan-parasal-limitin-altinda-kalmak-amaciyla-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/8d26851c-80a1-46c5-a1e2-26d1515dc347/tasitlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0949853c-9a53-46ab-8009-b3b3e8df81cf/aile-saglik-merkezlerinin-bedelsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/8abe00c6-a8f5-4f53-9ad6-9c4e75c53c85/kalkinma-ajansi-payinin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6df019dc-cf3d-43c6-94bf-3f3e44a6956f/daimi-iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/85c89bec-e75f-4f32-a15c-b1fed3f2a3d3/yirmi-bes-yilin-uzerinde-ve-suresi-belli-olmayan-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/d63cec76-493a-460d-895d-b681abc977d1/dogrudan-teminle-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-yasal-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/cb2c14cc-260e-44b7-b2f8-d10dd0554520/gider-tahakkuklari-hesaplarina-iliskin-donem-sonu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5ed08cbc-8e9f-4a81-8545-c97a6ec8bd39/sosyal-medya-mecralarinda-dijital-reklam-ve-tanitim-yapilmasi-hizmet-alim-isinde-teknik-sartnamede-belirlenen-sayida-sosyal-medya-fenomeni-reklam-ve-tanitim-faaliyetine-katilmadigi-halde-yukleniciden-kesinti-yapilmamasi-ve-sozlesmedeki-cezalarin-isletilmemesi-nedeniyle-sirketin-zarara-ugramasi http://kamubis.com/decisions/SayistayFinding/50d83468-8fc2-4e8a-af31-f68dfc44e73c/tahsil-edilen-cevre-temizlik-vergilerinden-buyuksehir-belediyesine-ayrilan-paylarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0790be64-613b-4dca-a9b8-c8c4b79e6ff9/hurdaya-ayrilmis-duran-varliklarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/28cc45eb-516a-4c90-84e3-eb480674f40f/buyuksehir-belediyesi-ve-bagli-kuruluslarinin-yetki-alaninda-kaldigi-icin-devredilmesi-gereken-bazi-tasinmazlarin-kayitlardan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/39dd2ff4-1b99-4bf8-b530-f572dc36ac28/satisi-yapilan-tasinmazlarin-cikis-kayitlarinin-satis-bedeli-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/13f825be-7f4c-4d54-b6a8-51d6f0edbe2f/tasinmazlarin-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c4a8be25-a89e-4af6-8e48-50fd5ede16d3/tasinmaz-tahsislerinin-muhasebe-kayitlarinda-eksik-gorunmesi-veya-hic-gorunmemesi http://kamubis.com/decisions/SayistayFinding/cd207bd7-07e8-433f-ac23-af22738a5a80/tasinir-icmal-cetveli-birlestirilmis-veriler-defteri-ve-bilanconun-uyusmamasi http://kamubis.com/decisions/SayistayFinding/7c6c90a5-0aa2-4789-a8ff-ccb0dcfb3b3b/vadesinde-tahsil-edilemeyen-veya-yeni-vade-belirlenen-alacaklarin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/eadf33a9-4393-478f-ad3e-5807b89e6900/mukelleflerden-alinan-ceklerden-karsiliksiz-cikanlarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/56344483-e472-4f59-a73a-9e52a3f03ce8/tahakkuku-yapilan-bazi-gelirlerde-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/efe88614-c1a5-40e6-bd4b-fea4b11223c1/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c92eaa90-6fe9-4672-b089-d8abda0237fb/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c2ed7728-468d-489c-8eae-d970b3ad0fcf/personel-giderlerinin-mevzuatta-belirlenen-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/257a8163-a456-43ab-adb7-68e973e06fc0/borc-stokunun-borclanma-limitinin-cok-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/8de4b58e-e4d6-4e5a-947a-6809ed9217ba/sozlesmesi-feshedilen-kiracilarin-ihalelere-katilmaktan-yasaklanmasi-icin-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/97f31101-54e6-4e67-a73e-32d4923ff918/arac-kiralamalarinda-kasko-degerinin-yuzde-2si-sartina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b9719d48-e7b3-4a99-9524-f9382b10f052/medya-iliskileri-ve-iletisim-performanslarinin-degerlendirilmesi-takibi-ve-gelistirilmesi-hizmet-alim-isinde-teknik-sartnameye-gore-yapilmasi-gereken-bircok-is-yapilmadigi-halde-yukleniciden-kesinti-yapilmamasi-ve-sozlesmedeki-cezalarin-isletilmemesi-nedeniyle-sirketin-zarara-ugramasi http://kamubis.com/decisions/SayistayFinding/35eec379-e8bd-4a44-8739-0774761444b9/sosyal-medya-hesaplari-yonetim-hizmet-alim-isinde-teknik-sartnamede-belirtilen-islerden-bazilarinin-yapilmamasi-nedeniyle-sirketin-zarara-ugramasi http://kamubis.com/decisions/SayistayFinding/a20ac086-c828-4aab-ac2f-b0cbce1f5f3e/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bae21e81-f043-4056-bece-4485af1efad6/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/28e1639e-5195-438a-b394-150bce828c5f/bazi-isyerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/917eb4e0-2fff-435e-851b-328431ae0470/belediye-banka-hesaplari-arasindaki-para-aktarimlarinda-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/15c83964-5cff-4e51-b9c6-cc7961113cf6/pesin-tahsil-edilen-gelirlerin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3b93c9c9-10ba-4f4a-890a-94d6be90405c/tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/694c2920-45be-4e28-8c6b-0f64d0a8f67c/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/791fd167-5b95-4f87-920e-986687f85a9c/alinmayan-reklam-tanitim-hizmeti-icin-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/21c95e50-6481-4323-87fb-87ba79e61372/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumluluklerin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/76a1bdfa-9c41-4c2d-9fe7-3e7bcd1ec2cb/gida-ve-temizlik-malzemesi-alimlarinda-muayene-kabul-komisyonunun-gereken-sekilde-olusturulmamasi-nedeniyle-muayene-ve-kabul-islemlerinin-istenen-duzeyde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/21179ae1-9621-4316-9944-c7913caefa8c/harcamalara-katilma-paylarinin-tahakkuk-ve-tahsil-islemlerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/288ac036-74be-4649-b63b-94fcc9dc5119/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2c07397c-6390-4cbb-b9ba-3ac2743754c1/belediye-tarafindan-kiraya-verilen-tasinmazlardan-alinan-bedellere-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/5838421c-db6f-48bf-b4b4-0362c06d2ef2/yonetmelikte-ongoruldugu-sekilde-yevmiye-numarasi-verilmemesi-suretiyle-muhasebe-kayit-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e0c34473-9a8a-4fe8-a6f1-75624eaf7874/mali-konulari-duzenleyen-yonetmelikler-icin-sayistay-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/c604cec4-c299-40ce-b2a6-2717ed86e9bf/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/68d2ba63-e2e4-4e39-9f03-04618fe95886/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerine-iliskin-tahakkuk-ve-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f879571f-b953-4f26-9faf-6f7afddcb686/otopark-hesabinda-toplanan-tutarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b757b301-f15f-4020-aa0a-f6b942aeec82/iscilerin-yillik-fazla-calisma-suresinin-uzerinde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/c251e242-8f41-43ad-8a73-e09df0689f02/yaklasik-maliyetlerin-isabetli-ve-gercege-yakin-sekilde-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/2c5d0d09-b231-4800-83af-9a8401d2fb12/bazi-dogrudan-temin-22d-alimlarinin-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/be41a154-4ec9-46d7-90d5-cb543e72debd/yeralti-ve-yerustu-duzenleri-hesabi-ile-binalar-hesabi-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/54b06921-f05c-4952-b479-6b3830d9a49a/asfalt-yapim-islerine-iliskin-bazi-deneylerin-mevzuatta-ongorulen-usul-ve-sayida-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ddd9aae1-8eca-43ac-8aca-b85900411869/kurum-tasinmazlarinin-kiralanmasinda-51g-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4cc1ab86-0160-422e-a26a-ab5ea2f08ba1/tasinmaz-tahsis-islemlerinde-bazi-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/b2086221-4933-4522-8cd6-ecadff0e5ac0/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/cc63cf67-8082-442b-b92d-9bc1a6d81414/tapuda-belediye-adina-kayitli-tasinmazlarin-buyuk-bir-kisminin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/40ad28c3-abd1-4b39-ab30-4425e8ac413a/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/6f633cdb-8100-496e-bc64-97afdf685bb3/isyeri-acma-ve-calisma-ruhsatlarina-iliskin-verilerin-dogru-ve-guvenilir-olmamasi http://kamubis.com/decisions/SayistayFinding/c4710523-1943-4ab0-9c40-79077af97ee1/emlak-vergisi-muafiyet-ve-indiriminden-yararlanan-mukellef-listesinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/80bc2477-08d4-483a-9101-0283e678222b/gelir-islemlerine-iliskin-muhasebe-birimi-verileri-ile-gelir-servisi-verileri-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/1cddb92c-a1f2-441e-b539-d53a43d820db/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4bae2d28-3350-4df7-9613-b7e0fe371166/dernek-ve-benzeri-sosyal-kuruluslara-nakdi-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/8f57b8c8-288b-4226-83f7-42456e70951b/avans-mahsup-surelerine-uyulmamasi-ve-zamaninda-mahsup-edilmeyen-avanslarin-kisi-borcu-olarak-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/551cc5aa-e7e6-4041-bc5a-35a1fbc22d04/kalkinma-ajansi-payinin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fa72294f-3719-42ea-a36f-d9591bc91850/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/63fcc27c-0313-4f91-8a53-430c1e27f78f/otopark-bedellerinin-vadesiz-hesapta-tutulmasi http://kamubis.com/decisions/SayistayFinding/181a1c5f-7470-4b4d-b698-31ea7cd882af/personel-calistirilmasina-dayali-hizmet-aliminda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c4e94760-e2f9-498d-8d90-812794498eb6/personel-giderlerinin-yasal-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/2660d732-b37d-4829-9993-849f5d05baad/tasitlarin-hurdaya-ayrilma-islemlerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/bb2a0d5b-e19c-4ef7-ae12-336ead755fb5/elden-cikarilacak-stoklar-ve-maddi-duran-varliklara-iliskin-birikmis-amortismanlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/91853b37-a063-4ac4-8181-7dcaeb090e61/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/92d9d3d2-bffe-4149-bc1e-31036852465c/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/969fe415-b8b0-4b47-a79e-e1370f049f09/kultur-asnin-10dan-az-hissesine-sahip-oldugu-beltur-asdeki-sermaye-ortaklik-payinin-yanlis-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/f7fe68ed-c620-49d5-b0ae-4e2c43889861/is-yeri-acma-ve-calisma-ruhsati-verme-yetkisi-belediyede-olmayan-bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/4cfd9407-9d3f-4bc9-980e-3780d6536d34/gelir-kalemlerinde-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/99c68d5b-40f5-46f8-a7c0-46c070f3412c/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/1c1b7e93-297a-44d7-a174-cc174a42d068/belediye-sinirlari-icerisinde-faaliyet-gosteren-bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b43271f8-c42e-40ed-b17c-5df80320c674/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/d0a7af65-6f52-4b68-a4a4-6b2ff6bdf231/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/84ffd1fb-238d-4a78-a4d5-7f36a7c20c0a/yayin-kuruluslari-ve-haber-ajanslarindan-yapilan-hizmet-alimlarinda-dogrudan-temin-yonteminin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cd7d8abb-fa03-4758-8ea9-7884b68b7652/kadrolu-iscilerin-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/442a2541-5cb3-45c6-94e3-dc12ce553188/tasinmazlarin-icmal-cetvelindeki-degerleri-ile-muhasebe-kayitlarindaki-degerlerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/77230f97-9340-4dd8-be83-ad2f122f1e2a/isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyet-yuruten-isyerleri-bulunmasi http://kamubis.com/decisions/SayistayFinding/dc605053-d0f9-4b4b-b7a9-35455d103682/eglence-vergisine-tabi-faaliyet-gosteren-isletmelerin-mukellefiyet-kayitlarinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/033b73da-90c5-466d-83c0-e5ce09444111/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5813fb6a-f7fa-467a-8173-58c790f31bd3/kiraya-verilen-gayrimenkullerin-kayitli-degerleri-ile-kira-bedellerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ee2227bd-d839-4640-9085-1f51afd5825a/pesin-tahsil-olunan-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/38161a6d-6d73-4689-b13c-b50c01c545a3/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerlerine-idari-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/3c7cf399-2680-4267-b47e-ec2afb9cb3f1/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/516e997b-8769-4647-968f-4be05cac32b9/indirimli-emlak-vergisi-hukumlerinden-yararlanan-mukelleflerin-muafiyet-icin-gerekli-sartlari-saglamasi-hususunda-etkin-bir-tespit-ve-teyit-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/69b3e0f2-78ec-419b-b6d8-3fba22013abb/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8ff5d7c0-fc08-4a87-81d6-a6d99db44969/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-icin-yetki-verilen-sirketlerden-herhangi-bir-bedel-alinmamasi http://kamubis.com/decisions/SayistayFinding/56ea1b3b-d783-453b-b21e-fcb3504047d7/verilen-depozito-ve-teminatlarin-vadesine-uygun-hesaplara-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/bc059319-68b5-4b05-a99c-654df14e4687/kamulastirilan-tasinmazlara-iliskin-bilgi-ve-belgelerin-tapu-ve-kadastro-genel-mudurlugunden-alinmamasi-sonucu-emlak-vergisi-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fa93cd4e-27a3-4cdd-8300-8c8c317b3d67/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/9238acf3-b4df-461b-8629-127c990fd995/ilan-ve-reklam-vergisi-mukellefi-olan-bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b6b845c-3cb0-4710-bb59-4a155ccbce78/eglence-vergisi-mukellefi-olan-isletmelerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/cb3bc64f-117b-4508-9dc1-9afef4fa6443/alinan-depozito-ve-teminatlarin-vadelerine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0a355831-dc33-4433-9ab0-80048238805f/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/0ca9a123-fed1-47ef-955c-c22500c30b3c/ulasim-a.sye-tahsis-edilen-otopark-ve-parkemetre-yillik-artisinin-meclis-kararina-aykiri-yapilmasi http://kamubis.com/decisions/SayistayFinding/624095f3-fc07-428e-9449-c8c3fac0ad78/parkomatli-park-yerlerinin-ihalesiz-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/0b5bb256-bd50-4489-9099-6d69c4ddf5a0/meclis-karari-alinmadan-ilce-belediyeleri-ile-kamu-kurumlarina-arac-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/eeaac8eb-4c38-4f01-b814-b3e5e25a6f36/isten-cikarilan-iscilerin-ihbar-ve-kidem-tazminati-tutarlarinin-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/a00606d6-ea20-4c8c-be33-13cf6a2ed473/hibe-edilen-tasitlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/6c4018e5-d451-47fb-9a0b-acbeb9d1a6c2/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/b75b9dd2-b0ba-47a0-86ff-3aa73bad9791/idare-tasinmazlarinin-kiralama-ihalesi-yapilmaksizin-kullandirilmasi-ve-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/4d0014a8-9745-4450-9b16-741a0027e063/kira-sozlesmelerinden-dogan-cari-donem-ve-gelecek-donemler-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-nazim-hesaplarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/59c7dcae-f138-425f-830f-9176c74e9b2c/kesin-teminat-mektuplarinin-iade-edilmemesi-ve-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/869cb236-c4c4-432d-a8ae-fc6266654029/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ec772641-e928-46fb-aa69-f73a4d7bbd97/ilce-belediyelerine-verilen-parkomat-payinin-hesabinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/af097bca-3d17-406c-9cb5-5c2582c1e69b/okul-servis-calisma-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/267dd7c3-ead7-497e-ba8a-68c6f0a1d7b2/personel-servis-calisma-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/9891919e-53b4-4049-9a68-3588b3ede22d/ilden-ilceye-veya-ilceden-ilceye-calisan-toplu-tasim-araclari-ile-ilgili-uygulamanin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/a9b8356e-abca-4475-a8e1-285d8d9f2300/kalkinma-ajansina-odenmek-uzere-idare-katilim-payi-olarak-hesaplanan-tutarin-kamu-idareleri-paylari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/dd5d72bc-8748-4c46-a07f-d17893aa3e58/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerlerine-idari-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/5688a620-413b-45b7-b484-8c94f3eeea3b/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuku-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e797152b-a5f4-4fc3-b1ee-5ff646b25b5a/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bd2db433-3b5a-45f7-9d80-86658076106f/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanliklarina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ef014bf7-5373-485d-9596-f4225d260ee8/eglence-vergisi-hasilati-uzerinden-hesaplanan-darulaceze-ile-verem-savas-dernegi-teskilatina-yapilacak-yardimlarin-hesaplanip-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/009c3dc2-36c5-432d-bbcd-9da2d87ef35c/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/6d8a0847-66ad-4ec0-a320-9dc885772039/gecekondu-fonundaki-paralarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/dc12b79f-3234-4c4f-890e-68b68877fd39/ihalelerde-sirket-ortaklarinin-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/23eccc72-d084-4385-a1fe-65c37ceef488/sehir-ici-calisan-halk-otobuslerinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/1e37e292-7b2e-41f2-9b98-cfc8b4997b96/yonetmelige-aykiri-olarak-daire-baskanligi-olusturulmasi http://kamubis.com/decisions/SayistayFinding/531bb3e1-ecf1-4d5c-8d1e-357c6cf5b0ac/sozlesmeli-calistirilan-egitmenlerle-ilgili-esaslarda-belirlenen-olcutun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/5a5de666-facd-4a8c-8e7c-35cad076572f/sinav-yapilmaksizin-kadrolara-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/f379da14-4b4b-41c6-bfc3-a40d960be8f2/belediyenin-kendi-sirketinden-yaptigi-hizmet-alimlari-icin-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/cd736e5b-accb-4c7c-91d2-6530d30b3f15/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a66d2508-a47a-45fe-bd81-b5a3bfc1d25b/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/7eef3da0-0d3d-4364-a6cc-41bb2ca71e05/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/7c76233c-15c4-45b4-82a1-d71974432e3f/mevzuatinda-ongorulen-oranda-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/2664b76c-e5cf-4cbc-8a33-2d1037450e17/dolu-mudur-kadrolarina-tedviren-ve-vekaleten-gorevlendirmelerin-yapilmasi-ve-kadrolu-mudurlerin-pasif-pozisyonda-tutulmasi http://kamubis.com/decisions/SayistayFinding/8230d6aa-ee82-4b59-8607-3ae25d586b7c/indirim-hakki-olmayan-veya-bu-hakkini-daha-sonradan-kaybeden-bazi-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/f81e5024-f8f6-4e48-bd88-dd1ec501a6fa/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8cc38b56-0eaf-4e88-8724-ccadd086304c/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/3ac41636-8e0d-42f5-b3e5-b098382496c9/bazi-isletmelerin-is-yeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-is-yeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/3ccdde13-067d-4b5d-9cc7-2f49710a0d7e/belediyenin-kiraya-vermis-oldugu-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/03b53ac6-0393-4b30-8c83-8727ce467b46/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7d92b0f7-0743-4f28-9fca-b5fe493a4574/idarenin-bazi-tasinmazlarinin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/c899ee83-417c-4b45-b729-10bad07a135d/kamu-kurumlarinin-binalarindan-yapi-kullanim-izin-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/69cdacd8-8260-44cd-a1c0-5ee8fa9570cc/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/0b90f3ec-8b16-4264-92b0-7748fc3184ee/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1c6731ba-eb55-46ce-b186-6ecd9d16a127/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/91458fc2-44db-4457-a35d-151033dd7c39/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f1d2119e-a9e0-4984-9f20-f5229bb05ea1/gecekondu-fonunda-toplanan-paralarin-gelirler-hesabi-yerine-emanetler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4b7afcdd-dfea-4f86-b8ed-d7a534f7047b/mufettislige-hatali-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/ee18e564-0d9d-4ef4-bd94-d68518d0deef/idarenin-yapilandirdigi-uzun-vadeli-borcu-bulunmasina-ragmen-kamuya-olan-ertelenmis-veya-taksitlendirilmis-borclar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/8c5ec9f3-dd1d-4b7b-849b-9f0933d38754/odenecek-kiralara-iliskin-taahhutlerin-muhasebe-kaydina-alinmamasi-ve-taahhut-kartlarinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/aa81fa46-3d8f-4a9f-916a-c4d96bb2eb67/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/349ef029-dc0e-4a3f-9566-e2932886fa7f/naklen-zabita-memurluguna-atanmada-yonetmelik-hukmunun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/2441dc3b-6546-4bcf-8868-842944a4a186/tasinmazlari-kiralayanlarin-idareden-izin-almaksizin-tasinmazi-baska-birine-kiralamalari-ve-idarenin-kanun-ile-sartname-hukumlerini-isletmemesi http://kamubis.com/decisions/SayistayFinding/64640449-314c-481b-b680-cac16095dc9b/kurum-lehine-hukmedilen-vekalet-ucretlerinin-tahsilinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6f0e7608-9168-4f07-b55a-aaf6bce3a40a/10-yillik-kira-suresi-dolan-isletmelerin-suresinin-ihalesiz-uzatilmasi http://kamubis.com/decisions/SayistayFinding/064f344f-12c4-4f73-af6f-4670538c3685/sehirlerarasi-otobus-terminali-isletmesi-suresinin-ihalesiz-uzatilmasi http://kamubis.com/decisions/SayistayFinding/f8aeace4-c451-444e-8498-6d54c1ac13bb/naklen-itfaiye-erligine-atanmada-yonetmelik-hukmunun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/80377d96-e309-4d5c-beb3-d0fad830d277/muhasebe-kayitlarinin-silinebilmesi http://kamubis.com/decisions/SayistayFinding/a8c5e89a-4a0e-40a0-a030-e77227bb3921/yuklenicilerin-sosyal-guvenlik-kurumuna-olan-borclarinin-hak-edislerden-kesilmemesi http://kamubis.com/decisions/SayistayFinding/676ff89a-59b3-4d00-9ba1-02e101572e90/vekalet-ucretlerinin-kaydinda-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/83b6ad65-e06d-414e-9879-fa9b674465d5/kesinlesen-sayistay-ilamlarinin-tahsilinin-kanun-ve-kamu-zararlarinin-tahsiline-iliskin-usul-ve-esaslar-hakkinda-yonetmelige-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7bb17045-3095-47cc-968e-6a7c2b5e8b45/halde-bulunan-isyerlerinden-alinacak-teminatla-ilgili-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/1becf33b-e401-4a66-83fb-b608325e7915/hal-kompleksi-isletmecilik-hakkinin-10-yilligina-devredilmesine-iliskin-kiralamada-kira-artisinin-sozlesme-ve-eki-sartnamelere-aykiri-yapilmasi http://kamubis.com/decisions/SayistayFinding/5c74ebe3-f224-48de-a993-cc488677fe73/hal-isletmesinde-bir-kisiye-birden-fazla-isyerinin-verilmesi http://kamubis.com/decisions/SayistayFinding/8d813ae1-3da4-4a45-b910-87bd0949e72b/hal-isletmesi-devrinde-yonetmelikte-belirlenen-teminatin-alinmamasi http://kamubis.com/decisions/SayistayFinding/85495313-3f50-40f1-be04-c2b478742e35/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a9c72f7d-3adc-464b-91ac-7148bab299c7/tasit-kiralamasinda-bakanlar-kurulu-kararina-aykiri-davranilmasi http://kamubis.com/decisions/SayistayFinding/8251665e-ec68-416c-b763-e9ddf962ca84/tasinmazlarin-tapu-degeri-ile-mevcut-degerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/47d1a336-b30c-43fe-ac7d-05020eae4d6e/tasinmazlarin-kiraya-verilmesinde-sartnamelerine-aykiri-uygulamalarin-takip-edilerek-gereginin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f3a08f53-d587-4178-a8c8-9255e288591b/tasinmaz-kiralamalarina-iliskin-sartnamede-belirsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/29ceb31c-1b95-4856-b990-14f8f487fa42/tasinmaz-satislarina-iliskin-sartnamede-belirsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/8c706041-0834-48d0-b8e4-c8d4c60ea0bb/tahakkuk-etmis-idari-para-alacaklarinin-tahsil-surecinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/8b60bfd5-054f-4cbd-8947-a9cfbf6d4f2d/stadyumgosteri-merkezi-icindeki-ilan-ve-reklamlardan-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/b0abcd72-8133-49fd-afa7-f754149be49b/mallari-tasiyan-veya-depolayanlara-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f00b6c2b-864a-48a1-93a5-941d538a3224/ilan-ve-reklam-vergilerinin-ilce-belediyelerine-devredilmesi-ve http://kamubis.com/decisions/SayistayFinding/68a43733-46d7-4998-a914-3a155dcb7964/el-ilanlariyla-ilgili-ilan-ve-reklam-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b0612ded-c059-4fc2-bbd4-40b8e4a33cee/cevre-temizlik-vergisinden-aktarilacak-payin-suresinde-buyuksehire-odenmemesine-karsin-gerekli-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/c993d405-ba74-4d1e-af85-d5f632ff460b/arac-ile-mal-satisi-yapanlara-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/12c87c63-4705-41c4-92a5-ffa8f0a159bb/yeni-birim-fiyat-tespitinde-aciklayici-bilgilere-yer-verilmemesi-ve-onaylanmis-oda-rayiclerinin-aranmamasi http://kamubis.com/decisions/SayistayFinding/ed3cdf00-e86d-407c-9f10-32073b7e9d19/kent-ekmek-fabrikasinin-ihale-yapilmaksizin-meclis-karari-ile-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/0246062d-9c6f-455d-b0f0-0aa736850e13/is-programlarinin-usulune-uygun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/070c1619-fb24-4bca-8632-fb8a335d43c7/ihale-edilen-yapim-islerinde-yapim-isleri-genel-sartnamesine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/8559ebb4-5da6-49b2-b8f5-f3a362f30e14/belediye-tasinmazlarinin-ihalesiz-belediye-sirketlerine-verilmesi http://kamubis.com/decisions/SayistayFinding/a1f843e7-39a1-477f-9026-0a1b0a01bcbc/bazi-harcamalarin-ihale-yerine-dogrudan-temin-suretiyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/3ca07198-80ae-4368-8468-90b7f2117a76/yahyali-belediyesindeki-park-yerlerinin-yahyali-imar-a.s.-tarafindan-isletilmesi http://kamubis.com/decisions/SayistayFinding/6d006c2b-e7ec-42ef-a3da-cbb2ead52458/ulasim-hizmetlerinin-sirkete-devrinde-meclis-kararinda-sure-ve-bedel-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/681c0fd0-d160-4fcf-9f14-e1b8a0f0d5b0/verilen-cekler-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/78b243f5-564c-4d38-b4cc-d9851f37658f/envanter-defterinin-mevzuatta-belirtilen-sekilde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/6f87a568-f574-467c-b305-2e9cb2004037/tahsil-suresi-gecen-alacaklara-iliskin-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/98875480-b029-4c60-a587-0062dcb7d2fe/sirketin-nakit-varliklarinin-verimli-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5bfbdac8-af52-45d2-b8fd-02e421e069c4/sirket-genel-mudurunun-isten-cikarilip-tekrar-ise-baslatilarak-ihbar-tazminati-odenmesine-sebep-olunmasi http://kamubis.com/decisions/SayistayFinding/a9f73524-c833-43de-82d2-ec06b8bdfa00/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a53f1c23-7763-46b4-ad9b-583a13e44ce2/vadesinde-tahsil-edilmeyen-alacaklar-icin-yilsonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/6b1690f4-0784-4797-a8c9-30adaf393925/elektrik-enerjisi-tedarik-eden-sirketlerin-elektrik-ve-havagazi-tuketim-vergisi-beyannamelerinde-kontrol-risklerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/54aeb845-2d44-420f-a9ad-f138e38d373f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuklarinin-tamamlanmamasi-ve-aktarilmasi-gereken-ilce-belediyesi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7f149221-8993-4ce8-991c-e35075dabac9/sosyal-guvenlik-kurumuna-olan-yapilandirilmis-borclarin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3673e53f-bff5-48c2-93d6-d3591adea609/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/92c4e1ef-d2d0-40b3-b9e7-5bce7b791473/tapuda-kayitli-olan-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/2766592a-08bc-48c6-af4e-f30749d53296/su-kayiplari-tebliginde-ongorulen-uygulamalarin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/c219c4e5-18d2-409c-b410-0ab8c7f1ac32/acik-ihale-usulu-ile-gerceklestirilmesi-gereken-yapim-islerinin-kisimlara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/8cf4a605-4739-4151-8cbb-12d90493cd45/indirimli-su-tarifesi-ve-hizmet-bedelleri-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7987535a-d176-4528-89ae-c45cf3ca4b1d/sozlesmede-bulunmayan-islere-iliskin-birim-fiyat-tespitlerinin-hatali-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/d9a7f985-6833-4485-a703-91d335959b7c/parasal-limitler-dahilinde-yapilan-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/5e609342-1629-4644-ab24-6269ba1114ad/cevre-ve-sehircilik-bakanligina-aktarilmasi-gereken-cevre-katki-paylarinin-idare-tarafindan-cari-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/091451db-1a60-48dd-bff8-8301707986fb/hesaba-aktarma-suretiyle-bankadan-gerceklestirilmesi-gereken-odemelerin-kasadan-yapilmasi http://kamubis.com/decisions/SayistayFinding/73016053-0c98-44e3-a053-95cb156b3414/mevzuatta-belirtilen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/1d63bf02-8df5-4c62-819c-0feaf474e1e1/hurda-niteligindeki-tasinirlarin-diger-stoklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/85963cb8-ad15-4180-b230-8b9c071a94c2/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/41e78574-17ab-4ee7-8ea5-17e39f8b0156/konutlara-iliskin-olarak-tahsil-edilen-cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/8650aff1-273a-498a-99b8-ccfddcfca380/isyeri-olarak-kullanilan-meskenlere-konut-tarifesi-uygulanmak-suretiyle-gelir-kaybina-sebebiyet-verilmesi http://kamubis.com/decisions/SayistayFinding/213831d5-b10a-4df0-abf2-06af180b6660/borclu-abonelerin-su-kapatma-isleminin-zamaninda-yapilmamasi-nedeniyle-kurum-alacaklarinin-tahsilinin-zorlasmasi http://kamubis.com/decisions/SayistayFinding/865d5362-cf5c-4742-9c4f-261537672b90/abonelere-ait-sayaclarin-meskenlerinin-icinde-olmasi-nedeniyle-kacak-su-kullanimlari-ile-arizalarin-idare-tarafindan-kontrol-edilememesi http://kamubis.com/decisions/SayistayFinding/8c618b29-843d-4da4-b429-f52ce3a57e28/su-tuketim-endekslerinin-aylik-olarak-okunmamasi http://kamubis.com/decisions/SayistayFinding/620c64da-5dfe-4abd-a2f6-47f8d74e3815/banka-kredilerine-iliskin-donem-sonu-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/4547a12e-953d-45f1-b6b4-d692408af2ac/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerlerine-idari-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/5ffcf73f-7d5c-4047-b71a-3d1e2db9da9d/kamu-kurum-ve-kurulusu-niteliginde-olmadigi-halde-elektrik-dagitim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/dbedf591-0d9d-433f-85f5-e68afd7cf1d9/hakki-yeten-tesislerindeki-tasinmazlarin-besiktas-jimnastik-kulubu-dernegi-tarafindan-ecrimisil-karsiligi-kullanilmasi-ve-herhangi-bir-ecrimisil-tahsilatinin-gerceklesmemesi http://kamubis.com/decisions/SayistayFinding/cbea86a8-7fd6-4d8f-a9f2-a1bfa0091f70/gecmis-yillara-ait-hazineye-ait-tasinmaz-mallarin-satis-bedellerinin-tahsil-edilen-kismindan-10luk-paylarin-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/1c664bb2-1098-4115-aa39-eeb1e7f90b32/emlak-vergisinde-mevzuatta-yer-alan-indirimlerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/2b6b8cef-771d-49e1-bf24-40c55108a2c1/elektrik-faturalarinda-yer-alan-trt-payinin-odenmesi http://kamubis.com/decisions/SayistayFinding/98c68545-5523-44cf-815e-198955e5b455/performans-programinin-icerik-olarak-mevzuata-uygun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/1046ae44-4f52-4402-aaca-3e3e86ee5f05/tasinir-islemlerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4627d879-f7ff-412e-b6ec-f30659884fbc/stratejik-planda-bes-yillik-tahmini-maliyet-tablosu-ve-kaynak-tablosunun-bulunmamasi http://kamubis.com/decisions/SayistayFinding/03d8b4c5-9cc4-47d5-b0c5-827cff7f8834/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d4bded70-82b4-46c2-9fbe-73c25c8a07f9/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/30717311-ad4a-4b61-8301-d16d1d386eba/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/40e1b699-11bb-4403-8b84-c4cb3dc8d352/sosyal-denge-sozlesmelerinde-yapilan-duzenlemeler-ile-emeklilik-tazminati-odemesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/5b6b346e-f3d2-4c00-94e9-469838c8c1e4/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c9a4d3bf-d71a-46fe-a96f-2f8111f4d4ae/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/bfbef31f-efae-43a4-aa8a-68848898042d/isyeri-acma-ve-calisma-ruhsati-harci-hesabina-dahil-edilmesi-gereken-alanlardan-isgaliye-alinmasi http://kamubis.com/decisions/SayistayFinding/afae0da3-c9df-4571-a321-e62ca4f38b23/ecrimisil-karsiligi-kullandirilan-belediye-tasinmazlari-icin-ileriye-yonelik-gelir-tahakkuku-yapilarak-ecrimisilin-olagan-bir-gelir-yontemine-donusturulmesi http://kamubis.com/decisions/SayistayFinding/18af03a3-66c6-4c7a-ac5c-788a8bb753c7/cevre-temizlik-vergisine-ait-gecikme-zamminin-yuzde-yirmisinin-buyuksehir-belediyesine-aktarilmayan-kisminin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cceb41b6-80ea-4ed4-ab9f-64eeb6c7dac9/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuku-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4d979694-daff-4109-8c13-803738ef41e9/emanetler-hesabinda-kayitli-tutarlardan-zaman-asimina-ugrayanlarin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/ef38fccf-188a-4624-94bc-add4177ee8ab/mali-tablolarin-eki-olarak-onemli-muhasebe-politikalari-ve-aciklayici-notlarin-sunulmamasi http://kamubis.com/decisions/SayistayFinding/832e918d-7c87-4921-9d12-b44d78f914d5/yetkilendirilmis-muayene-kurulusuyla-meclis-karari-olmaksizin-asansor-periyodik-kontrolune-iliskin-hizmet-protokolu-imzalanmasi http://kamubis.com/decisions/SayistayFinding/5bbc0a8f-94ff-4c71-a286-5b573d0de47c/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/b58e89dd-9cdf-41c0-9b26-f8ed6ddae858/sosyal-alarm-isi-kapsamindaki-yukleniciye-isim-hakki-kullanim-bedeli-odemesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/2f70a576-a87d-4818-bb83-636e6c6e25fd/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/7bbec63b-649d-4761-bb9a-a19f4d56d585/pesin-tahsil-edilmesi-gereken-harc-gelirlerinden-bazilarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/07f20de8-9516-4b4a-a509-9692620d1e9c/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f390f756-0f58-477f-9a9a-84153aa6b46a/otoparklara-iliskin-belirlenen-ucret-tarifesinde-ucretsiz-veya-indirimli-kullanim-hakki-taninmasi http://kamubis.com/decisions/SayistayFinding/5d0ea15b-58e3-492a-a118-7c175208862d/kamu-ihale-kanununun-21f-ve-22d-maddelerindeki-parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butce-odeneginin10unun-kamu-ihale-kurulundan-uygun-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/1e27e2ce-0d5a-4244-86b0-9592a0033553/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/99160376-309e-40eb-bb1a-e5bc28d6093e/kamu-gorevlileri-sendikalari-ve-toplu-sozlesme-kanununun-gecici-14uncu-maddesindeki-icazetin-kazanilmis-hak-gibi-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/aa5133c7-23b2-4c28-b0a7-d9691ef0f506/ivedi-ve-acele-olmayan-ihtiyaclarin-avans-seklinde-odeme-ile-gerceklestirilmesi-ve-bu-ihtiyaclar-karsilanirken-ihale-mevzuati-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/59cafa77-d9b6-471c-a76e-5aca34c34ebe/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0d30daf9-7f00-41fc-9f23-0ca692d213e5/indirim-hakki-olmayan-veya-bu-hakkini-daha-sonradan-kaybeden-bazi-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/8e6f3cce-fd01-4569-9fe6-8b49f6cb57bf/imar-programlarinin-mevzuatta-ongorulen-sure-zarfinda-hazirlanmamasi-nedeniyle-110-oraninda-emlak-vergisi-uygulamasina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/b12896ae-d00e-4207-bc16-9217e99a3ba3/ileri-vadeli-cek-duzenlenerek-bu-ceklerin-borclanma-araci-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/734bfa33-d76e-49af-a1c3-5d06f63c3d46/idareye-ait-tasinmazlarin-ihale-sartnamesine-rekabeti-engelleyici-hukumler-konulmasi-suretiyle-belediyenin-istiraki-oldugu-sirkete-kiralanmasi http://kamubis.com/decisions/SayistayFinding/acc7c69f-a107-4d8d-95d0-f8de30969f26/idarenin-islettigi-sosyal-tesisler-icin-idare-butcesinden-harcama-yapilmasi-ve-diger-kurum-ve-kuruluslarin-personeli-icin-tespit-edilen-ucretlerin-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/6c67d0fa-d5f0-46e7-845f-219dbde15297/idarenin-borc-stokunun-mevzuatta-belirtilen-siniri-asmasina-karsin-meclis-karari-ile-borclanilmasi http://kamubis.com/decisions/SayistayFinding/c6a27414-001e-4e36-a863-84308ed901e7/idare-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-ecrimisil-tahsilatlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/61d9b180-c8bb-4e1e-a2ae-f294d3f9aa76/amator-spor-kuluplerine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/c1f05960-b39b-4168-9ace-ae156e41315f/idare-tarafindan-kiraya-verilen-tasinmazlardan-bazilarinin-elektrik-su-ve-dogalgaz-faturalarinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ebb7fd8e-b63e-4a7c-b219-1ac20fd819b4/idare-tarafindan-isletilen-otoparklar-icin-buyuksehir-belediye-meclisi-karari-ve-otopark-isletme-ruhsati-olmamasi http://kamubis.com/decisions/SayistayFinding/9403d438-de8b-495b-9892-f9aff10f4d6f/ek-karsilik-primlerinin-aktarilmasinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6dab1900-b7cb-4ff0-ba32-7043217aac25/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/2e569c91-453e-4376-bc5e-07cfceaf33c5/belediyenin-tasarrufunda-bulunan-genel-hizmetlere-ayrilmis-alanlarin-bazilarinin-isgalinden-ecrimisil-yerine-isgal-harci-alinmasi http://kamubis.com/decisions/SayistayFinding/69bca5d0-3d2e-428c-80a5-17308df8d9b4/belediyenin-bazi-dolu-mudur-kadrolarina-tedviren-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/c2918fce-79b9-456c-9107-63e311ab857f/belediye-sinirlari-icinde-bulunan-atm-alanlarinin-ecrimisil-karsiligi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/9f103592-e5ca-489e-b135-cd1f95a1ef88/belediye-meclisi-karari-olmaksizin-kamu-kurum-ve-kuruluslarina-arac-tahsislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e4044322-abcb-4aca-9468-22aaea0cb05b/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/3290b2a6-7a2b-4ee5-bcf8-acddd5adb9ec/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/990afbe9-6ee9-4285-af33-a1a3814c109b/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligi-hesabina-zamaninda-aktarilmamasindan-dolayi-faiz-odenmesi http://kamubis.com/decisions/SayistayFinding/9b60a447-8b45-4346-891b-ae945bd3ae86/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/872e260e-1fa9-4263-bbdd-15f2d6dac260/arac-kiralama-isi-ile-personel-tasima-isinin-ayni-ihaleler-bunyesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/321d2cfd-9f27-4eea-85ee-20764184d6f2/belediye-sirketinden-gordurulen-dogrudan-hizmet-alimlari-kapsaminda-calistirilan-iscilerin-asgari-ucretin-yuzdelik-fazlasi-ile-ucretlerini-almaya-devam-etmesi-ve-bu-sekilde-belirlenen-ucretler-uzerinden-sirkete-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/cdc944c1-d888-4e5f-9f19-f2442dd921bc/belediye-sirketinden-yapilan-hizmet-alimlarina-iliskin-odemelerde-vadesi-gecmis-borcu-bulundugu-halde-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/06ea48ea-2d75-41e5-a89f-6345fffc497e/besiktas-belediye-baskanligi-arac-kiralama-hizmet-isinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/56beab0a-7ec8-4e63-8023-ea2ad9197405/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/a8ea41e8-cb02-4e25-b6b9-036c92a0955d/belediyenin-kiraya-vermis-oldugu-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/3f6ef998-b99f-4306-97be-8f877356607d/yurt-ve-kreslerde-katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/dfa34bcf-dffb-45c2-a641-7fbe346902ee/idarece-pesin-odenen-kira-bedellerinin-gelecek-aylara-ait-giderler-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/2d347fd9-5b8b-4558-bf7d-75b1185e601e/yazilim-ve-lisans-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c3e352a8-d0e4-45f7-ae24-3c32a9c6f53a/kesin-teminat-mektuplarinin-iade-edilmemesi-ve-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/ddddca6c-e37b-4c08-8a98-b872e8cf63c1/yapim-isi-hakedislerinden-yapilan-gecici-kabul-noksanlarina-iliskin-kesintilerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/3f4b53b3-01e2-4651-a0b1-ed9cbafcb4ad/hizmet-alimi-suretiyle-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d538b709-f4bd-4f62-84ba-9c9c8334199c/bilgisayar-yazilim-aliminin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/17d8e63b-58d6-4635-a0e7-feb54c0a2809/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumluluklerin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/20a2d340-c96a-44ad-b76d-c6db2696fbcd/zorunlu-trafik-sigortasi-hizmetinin-temel-ihale-usulleri-yerine-dogrudan-temin-yontemiyle-alinmasi http://kamubis.com/decisions/SayistayFinding/079c2278-edd1-4074-ad53-ef5eb36f3342/muhasebe-programinda-yer-alan-bekleyen-tahakkuklarin-gercegi-tam-olarak-yansitmamasi http://kamubis.com/decisions/SayistayFinding/fe4a2b6b-3570-4d66-a2ad-89c2d3f90e0b/idare-bina-ve-arsalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fc995ff2-0332-42ea-94f8-bab2da66daf8/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/d199dbc3-5ca9-4e8b-851d-f21812fbdb93/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8d69ea3b-8da8-4bfa-bcad-9490ae9ca6f9/yasal-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/a582c6ba-44d2-47a5-b56c-97a3d39e4a5f/kiraya-verilmis-olan-tasinmazlarda-yillik-kira-artisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c8ea7051-3de4-46bf-9813-9289e1c40dc4/hafriyat-dokum-sahasi-ve-kati-atik-duzenli-depolama-tesisi-olarak-kullanmak-uzere-orman-genel-mudurlugunce-antalya-buyuksehir-belediyesine-izin-verilen-alanlarin-ihalesiz-olarak-profesyonel-spor-kulubu-dernegine-verilmesi-ve-protokolle-belirlenen-ucretlerin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/79ab7d37-a920-4d1f-9d79-5545ce0d56e9/kamu-kurumlarindan-tahsisli-tasinmazlarin-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/744d0e88-13dc-4a03-b756-ff5e452d04e2/ecrimisilin-olagan-tasinmaz-kiralama-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d9ba3fae-940e-471a-940b-11fb993a253c/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5a3fdcca-344f-4a4a-af90-612f7a27d2cd/sayistay-ilamlarindaki-tazmin-tutarlarinin-kisilerden-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/adb8f590-f4c0-4ef2-885a-b1619ddc44a5/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d314258a-02bc-47f5-84ae-6c472ad2dd36/buyuksehir-belediyesi-mulkiyetinde-bulunan-tasinmazlarla-ilgili-hesaplarin-mali-tablolarda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/b502188c-1bec-4f40-b434-c644473a6810/dogrudan-temin-usulu-ile-yapilan-mal-alimlarinda-10luk-limite-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d4b9192f-b3c9-412d-ab0d-61c530f757be/birikmis-amortismanlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4f96f954-045c-4089-abe8-cb349185a9df/tasinir-mal-yonetimine-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/ee237aae-c7ba-47bb-9493-2d19cad5d25a/otopark-insa-ettirilmesi-icin-toplanan-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/df21ee7e-393e-49f0-8c93-e1ffdafe27ae/arac-kiralama-isinin-yakit-dahil-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/3b9d4ff8-aef0-4d1e-bb42-0a2f760097c3/gecekondu-hesabinin-olusturulmamasi-ve-hesaba-aktarilmasi-gereken-tutarlarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2130f516-a0c5-4b5b-8bdd-863e0966ad65/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenilen-varliklarin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/157bdfcf-654b-459c-854f-67d17259bbf3/mahkeme-harc-ve-giderleri-tertibinden-ilama-bagli-ve-ilamsiz-kesinlesmis-borc-anapara-ve-faiz-odemelerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/867e0efb-9176-4c06-adfb-79d717691906/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/84f8d88e-bad5-4515-8d69-69e5243a8a58/diger-hazir-degerler-hesabinin-alacak-bakiyesi-vermesi http://kamubis.com/decisions/SayistayFinding/32219b37-68d9-407e-82bb-4ab645b78e6f/tasinmaz-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2fc8cd31-2637-43c4-8465-0463a1475a14/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/6ddb12da-d18a-41e0-b13b-da97de290fc9/kidem-tazminati-karsiligi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2783d277-9d1c-410e-b081-7cfb81e73937/belediyenin-ortagi-oldugu-sirketteki-kayitli-sermaye-tutari-ile-bilancodaki-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-tutarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/7d2a720d-9ae4-483c-bec8-34126309d98c/idareye-tahsisli-tasinmazlar-ile-idarenin-tahsis-ettigi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e92d8a48-0f7c-47a2-ad05-a76bbeae83a1/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/89a2815e-0470-41dd-9c76-2118b649b719/satin-alinan-tasinirlarin-kayitlarinin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/76d1cb78-89f2-45ad-8e7e-da779467182a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b708f65-ed3e-4ca0-973a-dcc305b503ae/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6d23b488-edc9-44e8-beea-f34ef4542582/amator-spor-kuluplerine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/a01f5e4b-4e1a-4792-8d4b-586951a1fd5f/park-bakim-onarim-isine-iliskin-islemlerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/3f1ebf4a-b51a-4eb0-9778-da64c4291a62/yiyecek-malzemesi-alim-isinde-hatali-uygulamalar-olmasi http://kamubis.com/decisions/SayistayFinding/20152328-96c4-49a7-b808-dcf03df07663/sosyal-yardim-amaciyla-bagislanan-yiyecek-malzemeleri-icin-tasinir-islem-fisi-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/1313012d-72a6-4292-b3a2-1531e859ae76/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9be3a6ab-910f-4bff-8ec2-53c3e9d56894/gelirlerden-alacaklar-hesabinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3a31b640-57d8-425c-bd63-e8e196caf0bb/kirayi-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilara-herhangi-bir-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/688ee0d9-caeb-4045-b216-803986ed3701/emlak-vergisi-islemleri-icin-kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalara-iliskin-bilginin-tapu-mudurlugunden-alinmamasi http://kamubis.com/decisions/SayistayFinding/44c573cc-d009-4042-be54-0da4a6626bf4/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/1628b9b5-3a56-4d4e-ac02-1e26faa307ee/belediyeye-ait-tasinmazin-ilce-muftulugune-kamu-konutu-olarak-kullanilmasi-icin-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/62e0e22c-c4cb-440a-a538-7e1eba8c989f/bazi-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/a5e4e14b-501d-427c-bc8f-7b3ed55b11b1/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3ee41d6c-16fc-49a8-bbfd-1ef4b09999bd/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-tapu-ve-muhasebe-kayitlarinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f4041f8e-4134-4d87-98c5-67625d9e59e8/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b062a383-05f2-4693-9149-24a49778071f/dogalgaz-ve-elektrik-abonelikleri-icin-odenen-guvence-bedellerinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/53a09682-fad2-4e10-98cc-54dd5b09dd80/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6e7285a8-dfb1-427d-801a-6bf1e85931ad/birikmis-amortismanlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1b5e9070-b4d2-4251-a7bd-178be10e7148/kidem-tazminati-karsiliklari-hesaplarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0b468925-a7d3-452b-9032-d1ae3434157d/bazi-harcamalara-ait-katma-deger-vergilerinin-hatali-olarak-indirime-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/8e73fdcf-da8c-4b59-a8e2-408ef44ca1dd/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/021e2953-0339-4aea-baaa-915926bc3f5a/kurum-tasinmazlarinin-acik-ihale-yapilmadan-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/98350491-ddf8-473c-a1a3-6fcf33a263ea/kompanzasyon-sisteminin-bakim-onarim-ve-arizalarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedelinin-odenmesi http://kamubis.com/decisions/SayistayFinding/679b6ffd-2e65-407f-9f13-23784b524641/kiraya-verilen-duran-varliklar-hesabi-ile-diger-nazim-hesaplar http://kamubis.com/decisions/SayistayFinding/8c1edb01-8312-4124-8df4-543197e946d7/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3c67d250-d199-4637-8f58-00f2994eb467/indirimli-emlak-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/4ea1b795-b402-4e86-a526-e6a5030ee4cb/belediye-encumeni-karari-ile-uc-yildan-fazla-sureyle-tasinmaz-kiralanmasi http://kamubis.com/decisions/SayistayFinding/52262ad7-08f2-423b-abf1-85a617b3071e/eglence-vergisi-mukellefi-olan-isletmelerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/b32fa410-9a45-4f26-816f-1f90d7d764d1/bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/5d24c9e2-f42d-4bcf-853b-b5942ff0d3ef/bazi-isyerlerine-ilan-ve-reklam-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/4a752b89-5d8b-400e-8a12-37f3c6787044/bazi-isyeri-su-aboneliklerinin-hatali-tarifeden-ucretlendirilmesi http://kamubis.com/decisions/SayistayFinding/4447a649-54ab-4a2e-a589-3221b8937976/tahsisli-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/33f0cafe-949d-4317-80d7-71a25099cf2b/asansor-isletme-bakim-ve-periyodik-kontrol-yonetmeligi-hukumleri-geregi-idareye-aktarilmasi-gereken-payin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/0edc0da8-369f-47be-b14e-4538d9d2ef48/turkiye-belediyeler-birligine-aktarilan-paylarin-kamu-idareleri http://kamubis.com/decisions/SayistayFinding/fd456749-6903-43b1-abce-b924ea20da48/kamu-idareleri-paylari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4e9cc0ce-ea9b-4dd8-8d08-e87cea28719b/hakedisten-kesilen-asgari-ucret-destek-tutarlarinin-ildeki-muhasebe-mudurlugune-gonderilmeyip-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/bfd7b100-cfea-48fd-a8d4-eab0092fca52/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-hatali-muhasebelestirilmesi-ve-tahsil-edilen-payin-ilgili-idare-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a6d8960d-7d34-4897-9e92-eabd00da7f59/ilk-madde-ve-malzeme-hesabi-ile-ilgili-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8c22c4c4-b740-4377-b0a9-d3200b2d95bb/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-yapilmakta-olan-yatirimlar-hesabindan-cikarilmayip-ilgili-maddi-duran-varlik-hesaplarina http://kamubis.com/decisions/SayistayFinding/293c8160-1a85-4fc2-8078-317b7aa74966/hesap-donemi-sonunda-sayistay-baskanligina-gonderilmesi-gereken-defter-tablo-ve-belgelerden-bazilarinin-denetime-sunulmamasi http://kamubis.com/decisions/SayistayFinding/7fc37112-7624-4334-bcd0-c43ccc874865/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/c5bfa0a7-1861-4616-8268-3ecd1c97e52c/personel-calistirilmasina-dayali-hizmet-alim-sozlesmeleri-kapsaminda-yukleniciler-tarafindan-calistirilan-iscilerin-idarenin-sirketinde-isci-kadrosuna-gecirilmesi-surecinde-khk-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/42ffc05c-8c98-41ec-a35f-15b0162fb37e/butce-tertipleri-arasinda-yapilan-odenek-aktarmalarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/8ab365d4-86ac-472c-89e1-1fbfb636d974/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/05403deb-7209-4c5d-a90a-be5bd49b8f38/mevzuatin-icazet-vermemesine-ragmen-muhtarliklarda-belediye-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/b363f515-9fa3-4dfd-824f-dd081913d6a1/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b7540806-738b-488d-ba32-bc11ee3388b4/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi http://kamubis.com/decisions/SayistayFinding/9c76f971-1b56-444e-9358-826c948e34bc/gecekondu-fonundaki-paralarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/55ce3dac-b400-4b5b-bfcb-428e19a3a715/idarenin-toplam-borcunun-hesaplanmasinda-bazi-borc-kalemlerin-hesaplamaya-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/4bedf0d6-582a-439e-9d4b-d06e6f1a1ea8/mal-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi-ve-mal-alimlarinda-10luk-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/b62d76c5-f31c-4b0c-a553-dae52b701a13/ecrimisil-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/73b69cf6-2d8a-4fc4-adb3-48e38b6b497d/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/e40e5626-5a5e-4e68-8d72-183db89af5e5/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/3fce0c1d-b75c-45ed-af82-b01f1a6442d5/amator-spor-kulubune-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/e92208e4-9914-4411-81ac-f0a4b6bfe21e/kamu-kurum-ve-kurulusu-niteliginde-olmadigi-halde-elektrik-dagitim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/ced2cf37-69fa-4504-b895-8b7cfaca3855/tasinir-mal-kapsamindaki-tesislerin-mevzuatina-uygun-muhasebelestirilmemesi-sebebiyle-tesis-makine-ve-cihazlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7ce7d1a7-6a22-4941-8aa7-96383431e203/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/99f29f90-213d-4ff3-a1dd-ce27abdb5960/idarece-pesin-odenen-kira-bedellerinin-vadesine-gore-gelecek-aylara-ait-giderler-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/5780275a-cbbd-43fc-963e-2ec4aa70883d/idare-lehine-sonuclanan-davalarin-avukatlik-vekalet-ucretlerinin http://kamubis.com/decisions/SayistayFinding/62ff677e-b081-4e10-a0fb-c651f7173acb/gecekondu-fonunda-toplanan-paralarin-idare-butcesinin-ilgili-bolumlerinde-fon-geliri-ayrinti-koduyla-gosterilmemesi-ve-fona-ait-odenek-tertibinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2d4bc078-bb37-486c-a2cd-71a89b12a1d9/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/cb05762d-b13e-463c-8ee3-305370537a43/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ff7b1535-a665-4ab4-a6ce-60bf6ad4304e/gecekondu-fonunda-toplanan-paralarin-gelirler-hesabi-yerine-kamu-idareleri-paylari-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/33bd8f98-98a0-4120-943a-d7eda7a4efad/diger-kamu-idarelerince-belediyeye-tahsis-edilen-arsa-ile-binalarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/df748957-b6be-4e18-b685-fddbda417ac8/idare-arsasinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9beafd8d-67af-4544-a1c6-decdb985cfc6/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/47193d0e-51b6-4a0a-b06e-00060fee5e3a/dogrudan-temin-usuluyle-yapilan-bazi-alimlarda-tek-bir-firmadan-fiyat-alinmasi-nedeniyle-piyasa-arastirmasinin-yetersiz-kalmasi http://kamubis.com/decisions/SayistayFinding/606d8d10-8d10-445d-8dfd-8c6a18e823bc/kirasini-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmeyerek-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/90f1b28d-132b-4bc7-b914-67c7e85939f9/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/e963b5bf-6b8d-4004-a43d-eb538d1c6df8/belediye-ile-ilgili-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesinin-suresinin-belirlenmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c0d6f6fc-f4ff-43a9-9ad3-f3ad6c9a3702/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/bedf751f-f2e7-417e-b100-2537440dc57e/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/37cc088d-1d49-49c9-8fef-9867067b0462/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c8cc4388-1079-47c0-9102-481ab7b8145e/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b475348e-78ba-4ed3-a4aa-582b450cacdb/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/37367412-bfc6-4daa-8459-0bfd186b990b/belediyenin-kiraya-vermis-oldugu-is-yerlerinin-bazilarindan-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/0fcbf53b-bf36-4904-85a3-782694f0e9be/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/2fd557a5-6b8f-4d89-96b4-4dac9aab9ec2/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/19a4ad7c-0f53-47cc-86bc-35bd06e2b000/ecrimisil-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/3686962f-77ae-439d-8058-d1fdf04ca769/belediye-sinirlari-icerisinde-faaliyet-gosteren-is-yerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuku-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1e53272b-a8c3-441d-a384-59cb72152cb7/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b378601a-99a5-48a8-93be-6c601ac75a69/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/73dc0ae2-b8cd-44f3-8bd4-7d0d80461fb8/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/9c9e653e-ec40-4141-8599-35edc27b7566/imar-planlarinda-kamunun-kullanimina-birakilan-yerlerin-ozel-siteler-tarafindan-isgal-edilmesi-ve-bedelsiz-kullanilmasi http://kamubis.com/decisions/SayistayFinding/aad056da-787b-40ca-9908-427e3c108643/idare-tasinmazlarinin-ihalesiz-veya-pazarlik-usuluyle-spor-kuluplerine-kiraya-verilmesi-ve-bunlardan-kira-tahsilatlarinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/f503cf77-7f01-48e7-ac16-2d38b8beee46/mulkiyeti-kamu-idaresine-ait-olan-tasinmazlarin-devlet-ihale-kanununun-51g-maddesine-gore-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/ea3c3779-72f0-41d9-ac07-30c0f833271f/yapi-ruhsatina-aykiri-acik-ve-kapali-kullanim-alani-olan-isyerleri-icin-herhangi-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d5b44d04-1a00-42d3-994f-e2fa8931e118/idarenin-ecrimisil-tahakkuklarini-gercek-isgal-alani-uzerinden-hesap-etmemesi http://kamubis.com/decisions/SayistayFinding/d2e66d19-9899-434a-8e94-ed77b2c2880d/gecekondu-fonunda-toplanan-paralarin-idare-butcesinin-ilgili-bolumlerinde-fon-geliri-ayrinti-koduyla-gosterilmemesi-ve-fona-ait-odenek-tertibinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/1a87b328-57bd-4827-8338-cbf8f8226548/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/6f7940cd-12d8-4e3e-b332-ecc9965ea181/yapim-isi-hakedislerinden-yapilan-gecici-kabul-noksanliklarina-iliskin-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/f53f1c08-02e6-4954-a2bb-9e3069783b98/idarenin-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinda-kayitli-tutar-ile-ilgili-sirketlerde-kayitli-sermaye-tutarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/a08c1816-bc7f-4d7a-a85f-2936a27857d1/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-varliklarin-satis-isleminden-sonra-muhasebe-cikislarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d4f0060f-e507-4711-8d46-0174b133b1b2/isyeri-acma-ve-calisma-ruhsatlari-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/70dc26f3-18cf-4dbe-8ad2-49264a98c628/personel-calistirilmasina-dayali-hizmet-alimi-kapsaminda-calistirilan-iscilerin-belediye-sirketinde-isci-statusune-gecirilme-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/b0e161bd-f9ab-4132-8843-5db44bf6fb0a/gecici-gorevlendirmelerin-mahsup-islemlerinde-mevzuata-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/8365b6c8-1887-4ae4-837f-d799b22ac56e/piyasa-fiyat-arastirmasi-yapilmadan-ozel-hakka-sahip-olmayan-kisiden-dogrudan-temin-suretiyle-hizmet-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/2f025d63-a7d3-456f-b393-60fb33dde3a3/ihaleye-katilan-aday-veya-isteklilerin-ihale-kontrol-sisteminden-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/219dc4d6-a90d-4c3e-ba62-62bda0cd19e7/dogrudan-temin-ve-pazarlik-usuluyle-yapilan-mal-ve-hizmet-alimlarinin-kanunda-ongorulen-10luk-siniri-asmasi-ve-kamu-ihale-kurumunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/303e7e20-af0c-4f82-8be1-7a8a9494e457/paylastirma-devir-ve-tasfiye-komisyonu-karari-ile-seferhisar-belediyesine-devredilen-bir-kisim-tasinmazin-belediye-adina-tapu-tescilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1dd71031-bd38-4452-8d98-9fd2bd45176a/kiralanan-tasinmazlara-iliskin-sozlesmelerin-gerekli-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/205b9826-3296-4c36-944b-e7bc8f2a4b3e/kamu-idaresinin-kiraya-vermis-oldugu-bazi-tasinmazlarin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/101acdbf-3155-49b7-afae-c3bc5af1b88c/hazine-mulkiyetinde-bulunan-tasinmazin-protokol-yapilmaksizin-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/4892881c-5a96-4562-9972-8964cc28fb66/belediye-mulkiyetindeki-bazi-tasinmazlarin-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/2e38867c-ab4d-4d6e-a77a-e0c05f3494dd/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-mevzuatinda-belirtilen-zamanlarda-ilgili-idareye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/3373be8a-df48-46eb-a433-a4706673f184/kurumun-yillik-toplam-personel-giderlerinin-bir-onceki-yil-butce-gelirlerinin-40ini-asmasi http://kamubis.com/decisions/SayistayFinding/2882256c-cd39-4ac0-8e21-ea49c6f107ee/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/65108538-35a1-48e9-9301-7371cd93dd91/muafiyet-tesis-edilen-mukelleflerin-muafiyet-icin-gerekli-sartlari-saglamasi-hususunda-etkin-bir-tespit-ve-teyit-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e6d98b1a-6ede-466d-b52b-a2153fc1f66b/isletme-hakki-niteligindeki-kiralamalar-uzerinden-katma-deger-vergisi-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/1b334038-bfdb-4bb2-a6cb-09a90c072862/emlak-vergisi-hesaplamalarinda-kullanilan-bina-insaat-siniflarinin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/451fa30c-991a-405e-af42-60fdbacb8585/kamu-idaresinden-ruhsat-alma-zorunlulugu-bulunmayan-isyerlerine-cevre-temizlik-vergisi-tahakkukunun-yapilmamasi-ile-emlak-vergisi-tahakkukunun-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/c6daef39-bd86-430c-a8ac-dc255f4e23f7/eglence-hizmeti-sunan-isletmelerden-eglence-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/86f66a5e-e471-4246-9a3a-ac6f052843bd/cevreyi-kirletecek-sekilde-atik-birakanlara-cevre-kanunu-uyarinca-ceza-kesilebilmesi-icin-gereken-yetki-belgesinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a0a6ef22-dcab-4a80-a10d-642e94226276/buyuksehir-belediyesinin-gorev-ve-sorumluluklari-kapsaminda-yer-almasina-karsin-belediye-tarafindan-yol-ustu-otoparklarin-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/9fbdbc21-6860-454d-b607-9db772f7490f/belediye-sinirlari-icerisinde-yapilmis-olan-kamulastirma-islemlerine-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/92fa9b14-8557-41fb-8fdb-52b51f9d5f58/ambalaj-ve-cam-atiklarinin-toplanmasi-ve-degerlendirilmesi-isinin-ihale-edilmemesi-ve-verilen-imtiyaz-hakki-karsiliginda-gelir-elde-edilmemesi http://kamubis.com/decisions/SayistayFinding/f788c882-93e8-42d7-b117-bb4637875655/yeniden-degerleme-oraninda-artirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/933fbf36-aebd-4ba3-b279-2fbcb8d5d7c8/borc-stok-tutarinin-hatali-tespit-edilmesi-borclanma-limit-asimina-dair-izin-alinmamasi-ve-itfa-tablosu-ile-kesin-mizan-arasinda-farkliliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/865eea7e-b9ad-447b-924b-40b0ae56ae8e/kamu-idaresinin-butce-ici-isletmesine-tahsis-edilen-odenegin-butcelestirme-isleminin-ilgili-mevzuat-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/9ff3ae55-3331-4660-843c-f81d89ed3670/ilk-madde-ve-malzemeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/90c402d6-d20f-4d7d-a14a-84b39d7891a5/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi. http://kamubis.com/decisions/SayistayFinding/1a01ac99-ae7f-45c0-8628-ec096f5e0e73/belediye-bunyesinde-calisan-iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b2c0f63e-0d04-4648-b5a1-b5761db05a21/belediye-kayitlarinda-belediye-sinirlari-icindeki-bazi-isletmeler-icin-isyeri-acma-ve-calisma-ruhsat-kayitlarinin-guncel-verilere-dayanmamasi http://kamubis.com/decisions/SayistayFinding/a4279eca-2808-48d8-a52c-bdd62a5386ec/hurdaya-ayrilan-maddi-duran-varliklarin-muhasebelestirilmesi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/723d9a5d-2f9b-4d4d-8a02-b28e166cb1b3/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/dce4882c-86c7-4d7d-b1e3-7c8e770c1cd8/suresi-gecen-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/1217aaf2-6572-40b7-a4b9-c01d3e8de054/butce-aktarimlarinin-yil-sonunda-toplu-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/db70aeaa-03e2-43cb-a78b-9aba3a67a95d/kuruma-ait-banka-hesabinin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8d3f900a-a965-4b98-8bc6-6b5750780523/buyuksehir-belediyesince-isletilen-otopark-yerlerinden-elde-edilen-gelirlerden-alinmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e4ea13f2-9081-4ccd-b6f0-7491a3dea062/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/132f7ee8-d578-408a-8a3e-2078a9948eba/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerinin-bir-kismina-ait-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0ad5b50b-9853-4769-b1d1-d92a2c284e04/evsel-kati-atik-ucretinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a8256bd1-ea81-43fc-9032-c3dbddc8526a/idarenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/6d9c1360-886b-4195-a7da-38b4570eae17/belediye-tarafindan-ucuncu-kisilere-kiraya-verilen-tasinmazlarin-bir-kisminin-kayitli-degerleri-uzerinden-kiraya-verilen-duran-varliklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/33feaa5a-7ca7-4a4f-af32-31eb76d4f5e0/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c7a48e0e-4fa2-48cc-a2e3-1da3d20d51e0/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/6bf41270-dc32-4f91-b37a-3be22748aca6/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31afc39c-fdfa-4052-a714-207cbef926f8/buyuksehir-belediye-meclisi-karari-olmaksizin-ve-buyuksehir-belediyesi-tarafindan-ruhsatlandirma-yapilmaksizin-ilce-belediyesince-otopark-isletilmesi http://kamubis.com/decisions/SayistayFinding/2070bc65-bbfd-485e-90a8-6a16b9853275/vergi-kanunlarina-aykiri-hareket-eden-mukelleflere-uygulanan-usulsuzluk-cezasinin-hazine-ve-maliye-bakanliginca-belirlenen-tutarlarin-altinda-kalmasi http://kamubis.com/decisions/SayistayFinding/a59c2aa1-0d23-48bd-b154-0ea8723c776e/yapim-islerinde-kamu-ihale-sozlesmeleri-kanununun-30uncu-maddesi-geregince-kesin-kabulden-itibaren-yuklenici-ve-alt-yukleniciye-getirilen-15-yillik-sorumluluk-mukellefiyeti-gozetilmeden-idare-butcesinden-bina-bakim-onarimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/9d4665ea-9209-4b3b-b16a-56ba4801ee1c/bazi-encumen-uyelerinin-idareye-ait-halktas-asnin-yonetim-kurulu-uyesi-olmasina-ragmen-bu-sirketin-belediyenin-devlet-ihale-kanununa-gore-yaptigi-ihalelere-katilmasi http://kamubis.com/decisions/SayistayFinding/18a6bb02-fe2a-4064-979d-e8aabad008af/arac-kiralama-hizmet-alim-isinde-ihale-kapsaminda-degerlendirilemeyecek-is-kalemlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/126c794f-5b01-4242-a486-412b4495a7b6/gecmis-yil-gelirlerinden-yapilan-iadelerde-giderler-hesabinin-kullanilmasi-gerekirken-gelirler-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9bd06cf1-b4b5-417c-ada7-de203120069c/mevzuatta-ongorulen-oranda-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/88bc850a-aecb-4b42-bdf6-833c59f1a839/zabita-mudurlugune-sinav-sartini-saglamayan-personelin-atanmasi http://kamubis.com/decisions/SayistayFinding/4e46a1fe-cc62-4a62-afa8-b2602e6f96ab/asgari-yabanci-dil-sartini-saglamayan-personel-ile-belediye-kanununun-49uncu-maddesine-gore-sozlesme-yapilmasi http://kamubis.com/decisions/SayistayFinding/322166bf-8f7f-44f4-8c40-55450bdd80e4/gorevde-yukselme-usulune-tabi-kadrolara-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/92f778c5-84be-44c2-9025-48edcc07709e/ozel-kalem-mudurlugu-kadrosunun-gorevde-yukselme-esaslarina-tabi-olan-mudurluk-kadrolarina-atanmanin-bir-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9824839e-12e1-46a6-bb36-3fb85dc287ce/suresinde-verilmeyen-ilan-ve-reklam-vergisi-beyannameleri-icin-kesilecek-cezalarin-mevzuata-uygun-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/bbb29e6a-d517-4ebf-a0d4-6c23eddba517/amator-spor-kuluplerine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9b864435-f889-4d5b-9167-0739518d359c/tasinmaz-satislarindan-katma-deger-vergisi-alinmasi http://kamubis.com/decisions/SayistayFinding/748b10ca-6ec6-4394-a3b9-b17938007713/idare-tasinmazlari-icin-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/e00e0a03-4467-4b4d-9e58-f1675c4aedd5/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/55758fb4-207c-41af-88d0-bd3fb934cbff/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi-ve-bu-hesabin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/424c2433-1b6b-4d1c-aa85-6a07ba7aa912/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3241b812-bb93-403d-904c-eb6ce4e3047c/sosyal-denge-sozlesmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/02842be3-b3f1-48d8-a75f-ff92e88531bb/tasinmaz-kayitlarinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/14db7705-1e80-4100-84f9-fa2da99ebd17/kira-gelirlerine-iliskin-tutarin-mali-tablolar-ile-tahakkuk-servisi-kayitlarinda-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/ceab6d89-024c-44f1-9ad7-70229e1b2190/gecekondu-kanunu-kapsaminda-elde-edilen-gelirlerin-izlendigi-hesaplardan-belediyenin-genel-hesaplarina-para-aktarilmasi-ve-fon-hesabindaki-tutarlarin-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/70973dd5-ef64-49d2-8616-e09efed4cc69/dogrudan-temin-ile-yapilan-mal-alimlarinin-kamu-ihale-kanununun-belirledigi-10-sinirini-asmasina-ragmen-kamu-ihale-kurumunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/2da38dfc-28e7-459a-a1bb-9f0a0c15aa55/indirimli-emlak-vergisi-hukumlerinden-yararlanan-mukelleflerin-zaman-icerisinde-soz-konusu-indirim-sartlarinin-devam-edip-etmediginin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/08bb859a-890b-4ec6-bd1d-037b4804c993/vergi-usul-kanununda-duzenlenen-usulsuzluk-cezasinda-indirimin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/c348b459-9486-4748-b975-f0f9bdcb4bbe/ihaleye-katilan-isteklilerden-kanunda-yer-almayan-ihale-istirak-teminati-alinmasi http://kamubis.com/decisions/SayistayFinding/5720a25f-405b-4c3e-9eb3-31d9e7022d92/mevzuatta-belirtilen-atanma-sartlarini-tasimayan-personelin-mudur-kadrosuna-atanmasi http://kamubis.com/decisions/SayistayFinding/f36353cc-b80b-4b7d-89e0-1718fc7abfb2/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerinin-bir-kismina-ilan-ve-reklam-vergisi-tahakkuku-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f7d8a14-2b6e-4018-9805-2b08a40874c1/gelir-tahakkuku-muhasebe-kayitlarinin-ay-sonlarinda-toplu-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/c910048b-e61f-458c-a230-a22c4e3c6384/akaryakit-alimlarinin-ilk-madde-ve-malzemeler-hesabina-alinmadan-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/fcf2cf73-c1fc-4dd6-9e65-cd522b2e362e/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bd42f9bf-6598-4a15-82e0-17a0384f042b/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b974cee9-3887-4f90-9579-ced62dcffc25/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/3311a570-bef0-44c3-ba29-65fcfc30ba96/kamu-idaresinin-arsa-satislarina-iliskin-hatali-muhasebe-islemlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/86a8805e-3c5e-4b20-9dc9-04b379f1c5b6/kamu-ihale-kanunu-21-ve-22nci-maddelerindeki-parasal-limitler-dahilinde-yapilacak-harcamalarda-odeneklerin-10-sinirinin-kamu-ihale-kurumundan-izin-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/39e86d26-e4b6-4794-96a0-5441f038bbc2/belediye-personeline-ramazan-ayinda-erzak-paketi-dagitilmasi http://kamubis.com/decisions/SayistayFinding/314deb95-a82e-454b-bc1b-edcfc5b4c86b/ilk-madde-ve-malzemeler-hesabina-kaydedilen-tutarlarin-tuketildigi-halde-kayitlardan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/de71e0ac-a8e3-4016-9192-3b714895ad12/gecici-gorevlendirmeler-kapsaminda-odenen-harcirahlarda-mevzuatta-belirlenen-limitlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6a3cd372-5508-43f0-8f44-48b250b5c036/belediye-vergi-gelirlerinden-herhangi-bir-gerekce-gosterilmeden-eksiltme-yapilmasi http://kamubis.com/decisions/SayistayFinding/7b105790-c058-4119-9742-227cb9d77f40/dogrudan-temin-usulu-ile-yapilan-alim-ile-yapim-islerinde-evraklarin-eksik-olmasi-ve-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/944496fb-fdfb-40cc-b2ae-ac5f3b0502ec/juri-ucretlerinin-dogrudan-ogretim-elemanlarina-odenmesi http://kamubis.com/decisions/SayistayFinding/669dd156-8b23-4910-af06-661ecdd97f26/tasinirlarin-kayda-alinmasi-kontrolu-planlanmasi-ve-kisilere-teslim-edilmesi-islemlerinin-mevzuatin-ongordugu-usulde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/285a7792-fd38-4f19-84a6-8925c731a3b6/ihale-mevzuati-uygulamalari-ve-kurumsal-yonetim-konularinda-danismanlik-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/1578fb9e-f8c9-4788-8758-8c5144ee9a6a/kamulastirmasiz-el-atma-veya-hukuki-el-atma-eylemi-sonucunda-cok-fazla-faiz-gideri-vekalet-ucreti-ve-mahkeme-harci-odenmesi http://kamubis.com/decisions/SayistayFinding/a175abc4-787c-421a-a9f8-779446d5ba6f/pazar-yerlerinin-isletilmesinin-ve-isgal-harci-toplama-yetkisinin-yapilan-hizmet-protokolu-ile-meslek-kuruluslarina-devredilmesi http://kamubis.com/decisions/SayistayFinding/385a8a7f-e967-43c0-a75e-d36bb43e07fc/ozel-kalem-mudurlugu-kadrosuna-yapilan-atamanin-usulune-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/3901c1f7-e079-4575-b30a-2920e420fd48/baskan-yardimciligi-kadrosundan-mudurluk-kadrosuna-yapilan-atamanin-usulune-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/c189d707-9feb-4f85-b687-10ce7c3ffe15/belediye-gelirlerinin-takiplerinin-eksik-yapilmasi-tahsil-edilemeyen-tutarlarin-yillar-itibari-ile-artmasi-ve-bazi-gelir-kalemlerinde-tahsilat-oraninin-cok-dusuk-duzeylerde-kalmasi http://kamubis.com/decisions/SayistayFinding/55775c68-15ea-411a-970e-609179d5573c/dernek-ve-vakiflarin-yapim-ve-hizmet-alimi-isleri-bedellerinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/9f6320f2-2722-4ca0-a0bb-01572de6aaa0/tasinmazlarin-envanter-ve-kayitlari-ile-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cb0d2c00-9403-4509-9685-90ba29babb50/sartli-bagisla-edinilen-tasinmaz-ile-tahsis-edilen-bazi-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2d321a6c-f50a-49d6-90a6-4d37a2d82b10/haklar-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b48ac18a-0fbb-4975-90ae-c0df8d58f687/elden-cikarilacak-stok-ve-maddi-duran-varlik-satislarinin-usulune-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/97c1f78e-32fa-49e7-94ba-a470aadded72/bilancoda-diger-duran-varliklar-hesap-grubunun-ters-bakiye-vermesi http://kamubis.com/decisions/SayistayFinding/c60f69ce-c1c4-450a-aa2e-2369614ac3d9/sebeke-suyu-abonesi-olmayan-ancak-atik-su-sistemine-dahil-olan-mesken-abonelerinden-cevre-temizlik-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/77b36a3d-b24b-4044-ad43-421d0376ac1c/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/59791d55-2ab3-4a52-9740-5d56ccb36839/icme-suyu-ve-kanal-baglantisinin-aski-tarafindan-yapilmamasi http://kamubis.com/decisions/SayistayFinding/38206248-9ca7-4b1a-ac11-db46a073f3b1/gecici-aboneliginin-yapilmamasi-sebebiyle-atik-su-bedeli-tahakkuk-ve-tahsilati-yapilamayan-yerlerin-olmasi http://kamubis.com/decisions/SayistayFinding/8390f312-d926-465d-9b1f-f9fe90b6dfe1/idarece-devlet-su-isleri-bolge-mudurlugunce-sondaj-izni-verilen-kuyulardan-ne-kadar-su-cekildigi-veya-hangi-amac-icin-kullanildigina-dair-faydali-tuketim-miktarina-iliskin-denetimin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/2af8e718-11b9-4ed6-9f45-4d8885bf83cd/sebeke-suyu-ve-ticari-amacli-kuyu-suyunun-kacak-kullanimiyla-ilgili-etkili-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/cee28589-9532-4962-97eb-6661c7c9a0f8/yeralti-ve-kaynak-sularinin-kiralanmasiyla-ilgili-gerekli-takip-ve-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7b16eaf7-6689-49a7-bfeb-80e1c200fc0e/kurumda-calisan-daimi-iscilerin-tamami-icin-tek-bir-is-riski-zam-orani-belirlenmis-olmasi http://kamubis.com/decisions/SayistayFinding/d76745ea-6a15-4b57-9fac-eeda0e39d190/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-ve-yukselme-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a0a57efa-fc03-4d54-93e3-eab2e799ec6f/hukuk-musavirlerinin-idareyi-adli-ve-idari-yargi-ile-icra-mercilerinde-vekil-sifatiyla-temsil-etmemesi http://kamubis.com/decisions/SayistayFinding/2679ab02-3155-4ffa-a5a4-776369e61d7a/bir-kisim-dava-ve-alacak-dosyalarina-iliskin-icra-takiplerinin-serbest-calisan-avukatlar-marifetiyle-yurutulmesi http://kamubis.com/decisions/SayistayFinding/db3c11e6-3f5f-4468-a4a5-edeec02bbec4/buyuksehir-belediyesine-ait-ihtiyac-duyulmayan-tasinmazlarin-kamulastirilmasi http://kamubis.com/decisions/SayistayFinding/f52c873a-768c-4cee-868f-29685df423ff/ankara-su-ve-kanalizasyon-idaresi-genel-mudurlugu-tarafindan-tahsise-verilen-ve-baska-kurumlarca-ankara-su-ve-kanalizasyon-idaresi-genel-mudurlugune-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/99fa8550-b58a-498c-899d-6c5392ee47fb/yurtdisi-kuruluslara-uye-olunmasina-iliskin-bakanlik-izninin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/12536dc9-8ce5-41ff-9adf-7bbbcf015110/is-avanslarinda-mahsup-surelerine-uyulmamasi-ve-faiz-isletilmemesi http://kamubis.com/decisions/SayistayFinding/852d48d2-ce5f-4cfb-865b-78e0a6c134dd/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/eddbe51d-8f0b-40d5-8668-26dde90aadeb/bazi-kisi-veya-gruplarin-hak-etmedikleri-halde-toplu-tasima-araclarindan-ucretsiz-veya-indirimli-olarak-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/b8f91518-0fab-488b-8c8b-b67b48173b48/cep-otopark-noktalarinin-sirkete-devrinde-protokole-uygun-hareket-edilmemesi http://kamubis.com/decisions/SayistayFinding/926e5c6f-892c-4511-b081-38f924c22126/araclarin-aylik-kira-bedellerinin-araclarin-kasko-sigortasi-degerinin-2sini-asmasi http://kamubis.com/decisions/SayistayFinding/172e4c4f-f9b6-4760-8adc-27c01ae92426/spor-tesisinin-devrine-iliskin-imzalanan-protokol-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/dc44d17d-fb65-4a40-aa5e-f7d61fd442bd/ortak-hizmet-projesi-adi-altinda-profesyonel-spor-kulubune-tesis-yapilmasi http://kamubis.com/decisions/SayistayFinding/5774f8a1-45c3-4436-9113-bb1aad6203b3/kurum-tarafindan-yapimi-tamamlanan-tesisin-spor-kulubu-dernegine-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/8e4df71e-1376-47a6-89cc-24b1354c8e0d/tasinmaza-iliskin-mahkemece-kamulastirma-karari-alinmasina-ragmen-buyuksehir-belediyesi-adina-tapuya-tescil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f6d12bdf-d9aa-4676-80eb-cc7372076d29/antalya-su-ve-atiksu-idaresine-atik-tesisi-olarak-tahsis-edilmis-olan-alana-futbol-sahasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/cf084c69-2987-493e-b4a1-806eebbd381c/bakanliktan-kiralanan-yerler-icin-uygulanan-kira-artis-oraninin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/e0bb8552-332b-4d5a-881e-6a7857d1107e/afet-riski-altindaki-alanlarin-donusturulmesinde-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/d390a8b3-f1d8-4a24-b92d-dbbcea0175a9/ataturk-parkindaki-isletmelerin-kira-gelir-tahsilatina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f393b1b5-5f8e-4c07-b8a9-c07315cc40d0/kira-sozlesmesine-aykiri-olarak-katilim-payi-bedellerinin-iptal-edilmesi http://kamubis.com/decisions/SayistayFinding/c14724f6-9f9a-40cf-84f6-106f937bb0be/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/ef18ea81-9b7c-4dc7-8358-f78a4ef68d74/buyuksehir-belediyesine-aktarilmasi-gereken-hidrolik-kaynaklara-dayali-elektrik-uretim-lisans-harclarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a8f13e2d-ed6d-4ef5-9c6a-1b661b3fd25c/muzelerin-giris-ucretlerinden-alinmasi-gereken-belediye-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0d113600-f276-439b-ad1b-6dd4789735e6/peyzaj-duzenlemesi-manavgat-belediyesine-birakilan-guzergahta-ilan-ve-reklam-vergisinin-ayni-zamanda-antalya-buyuksehir-belediyesi-tarafindan-da-tarh-tahakkuk-ve-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/fd2254cc-94c4-45d8-a1b4-f86e8eaac888/gecerliligi-kalmamis-teminat-ve-depozitolarin-halen-kurumun-muhasebe-hesaplarinda-bulunmasi http://kamubis.com/decisions/SayistayFinding/be235689-786a-4af2-8a4c-5384666c0245/tasinir-hesaplari-ile-ilgili-yapilmasi-gereken-is-ve-islemlerin-yapilmamasi-veya-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/4d2b0b0a-9ff9-4d56-8676-5aea5d2f699d/bazi-banka-hesaplarinin-muhasebe-kayitlarinda-yer-almamasi-ve-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/83a45259-40ee-4c7d-878e-8503283be1da/maddi-duran-varliklar-grubunda-yer-alan-hesaplarda-kayitli-tutarlardan-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/94bf713a-a04a-4ee3-83c8-dbdc3e470bd8/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/856c7b0f-b6cb-4c7f-9126-5055f8cbbe7d/buyuksehir-belediyesinin-iller-bankasi-anonim-sirketindeki-ortaklik-payinin-gercek-degeri-ile-gorulmemesi http://kamubis.com/decisions/SayistayFinding/cd9623d7-1cdb-4ba4-b45a-a45783f36b19/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucret-tarifesinin-belirlenmemesi-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2a74d84b-dd98-4673-9bd7-45ec655e9df3/taksi-ve-servis-plakalarinin-suresiz-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/8e29d58a-f6ad-4c75-a7d7-223a025d5ceb/sehir-ici-halk-otobusu-hatlarinin-suresiz-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/5a99d825-7e9b-4b9c-9f14-8261ec6f5bfb/harcamalara-katilma-paylarinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3bb2119e-f068-40bd-b58b-35d1172a1d27/evsel-kati-atik-ucret-tarifesinin-belirlenmemesi-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/82228542-027a-4d35-933a-ce75c99b363a/eglence-vergisine-tabi-faaliyet-gosteren-bir-kisim-isletmelerin-mukellefiyet-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e671ab4b-6163-4459-a050-534dc513ef11/abone-bilgilerindeki-eksiklikler-sebebiyle-icra-takibinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/d55f037c-3036-44d6-b21f-13175c4ab9d7/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ad704948-faf9-48ed-97bc-1ab3855ca3f4/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/fdcbd71e-24c6-4703-8d57-749af069fffc/isyeri-acma-ve-calisma-ruhsati-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2e7d8af3-1902-455c-aadb-aace0e3d8e9f/elektrik-tuketim-vergisi-beyannamelerine-iliskin-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/028b3902-2653-4443-81fb-f3646d416d53/vadesi-gecmis-vergi-ve-diger-yukumlulukler-ile-ertelenen-veya-taksitlendirilen-vergi-ve-diger-yukumluluklerin-izlendigi-hesaplarda-uyumsuzluklar-ile-bilancoda-hata-bulunmasi http://kamubis.com/decisions/SayistayFinding/5f2c2abe-5444-436a-8107-f7c3262646d6/idarenin-toplam-borcunun-hesaplanmasinda-bazi-borc-kalemlerin-hesaplamaya-dahil-edilmemesi-ve-buna-bagli-olarak-mevzuatinda-belirtilen-borc-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/0af30293-f20c-4121-a440-146f1b80ff8f/ticari-plakalarin-ve-dolmus-hatlarinin-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/775ae95d-46dd-4172-a16d-0e116e941350/banka-kredileri-ile-bu-kredilere-iliskin-faizlerin-izlendigi-donem-ayirici-hesaplarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1110f053-2225-455a-8cbe-262cf4735f25/tasinmazlarin-kayit-ve-kontrollerine-iliskin-islemler-ile-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/11795e7d-3bad-4f14-a959-feee89bd7a65/mali-hukumler-iceren-yonetmelikin-sayistay-istisari-gorusunun-alinmadan-yururluge-konulmasi http://kamubis.com/decisions/SayistayFinding/e1dd02b7-9bc1-4427-b12e-d8dd8241b54f/gecmis-yillarda-kesilen-iller-bankasi-ortaklik-payinin-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/7e588211-4496-4574-b6f1-9947156b4c01/sayistay-ilaminin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/1e81fc1d-750c-4884-a7ce-e951c739adf0/su-tahlil-ve-tetkikleri-icin-turk-halk-sagligi-doner-sermaye-isletmesinden-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/99075278-afe2-4d6c-9e3f-80ddfff161a2/isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunan-isletmelere-kapatma-cezasi-verilmemesi http://kamubis.com/decisions/SayistayFinding/4a484908-9537-42dd-b8e3-f9af0a6cad66/idare-tasinmazlarinin-kiralama-ihalesi-yapilmaksizin-kullandirilmasi-ve-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/f42e413a-3ae4-41c1-86bd-59f419f50aaa/kira-sozlesmelerinden-dogan-cari-donem-ve-gelecek-donemler-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-nazim-hesaplarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/57953139-8e3f-4861-81dc-7863e795f682/bazi-ilk-madde-ve-malzeme-alimlarinin-ilk-madde-ve-malzeme-hesabina-girisi-ve-cikisinin-birlikte-yapilmasi http://kamubis.com/decisions/SayistayFinding/a20c63b6-dfae-45b4-a087-e25af5b4e4b2/vadeli-mevduat-faiz-gelirlerinin-butce-hesaplarinda-brut-faiz-geliri-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/62253769-9af9-4147-9096-6f735919557c/belediye-sicil-bazli-alacak-kayitlarinin-muhasebe-gelir-kesin-hesap-cetvelinde-yazili-tutarlari-ile-gelir-servisinde-tutulan-alacak-tutarlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/053e5b9d-1b49-4a1b-ae54-5637463310c6/eglence-vergisi-tahakkuk-ve-tahsilati-yapilmamis-bazi-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/60a9bd87-5fd2-47a9-a13d-c681a1894e90/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d3650bc9-163f-421e-a72b-9dd66179f121/bazi-isletmelerin-is-yeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/03625571-29ff-4c2b-b9d7-8ad57956313b/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/7bcb2045-6745-44da-98ea-eec3bab3fcaa/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuku-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/53d58f32-d519-4e81-aa20-a4e8e4aa0764/indirim-hakki-olmayan-veya-bu-hakkini-daha-sonradan-kaybeden-bazi-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/8182ff6e-3f13-4873-a30e-d389394136b4/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57967b25-20a8-4693-847c-d42a94de1968/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ec426fda-6db7-4af7-8046-7c6fa9c199e0/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/7de8d935-f094-468e-98cd-b68be91f264a/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-il-ozel-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/53e86399-4a14-41b8-a8ee-c4783e1ed8df/sosyal-tesis-hizmetleri-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/57d3b8cb-f5cc-4ca6-8e45-ae295412e106/kamu-kurumlarinin-binalarindan-yapi-kullanim-izin-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/13e91f77-b460-4940-97e1-272487d10dce/eglence-vergisi-hasilati-uzerinden-hesaplanan-darulaceze-ile-verem-savas-dernegi-teskilatina-yapilacak-yardimlarin-hesaplanip-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/88624b9e-9488-4dcf-9f39-7cffafdf2be7/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/31c08460-3ae0-4ee9-a71b-fe193864c4a7/ihalelerde-sirket-ortaklarinin-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c4356c97-a883-4ba4-a526-0ed7b923fb86/belediyenin-kiraya-vermis-oldugu-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/b34bd501-aefc-4021-b8fb-6cf4f3c5f30d/belediyenin-mulkiyetindeki-bazi-tasinmazlari-2886-sayili-devlet-ihale-kanununun-51g-maddesine-gore-kiraya-vermesi http://kamubis.com/decisions/SayistayFinding/ab26f22c-54d8-44f7-ae68-5707d24b3e4c/kirayi-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b0894803-0ea1-4b4b-b799-a71b4641ace4/tuketim-malzemeleri-icin-duzenlenen-tasinir-islem-fislerinin-toplam-tutari-ile-mizan-cetvelinde-ilk-madde-ve-malzemeler-hesabina-yapilan-kayitlarin-tutarinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/56c22ab0-55da-44b2-8336-bc56a60497dd/ulastirma-hizmetlerine-iliskin-gelirlerin-tahakkuk-servisi-kayitlarinin-mali-tablolarda-yer-alan-kayitlardan-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/cd39bfb4-d4f1-4a6c-ba72-11b2159f0876/isletme-ve-istirakler-mudurlugunce-tutulan-isletme-hizmetlerine-iliskin-gelirlerin-tahakkuk-servisi-kayitlarinin-mali-tablolarda-yer-alan-kayitlardan-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/acebea7e-77fe-4274-b5ab-7b2d56787541/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/6dc217b3-9265-459e-8679-2a3c6148f3b4/otopark-hesabinda-toplanan-bedellerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e2a2e832-b260-4810-99fe-c4e4ab78b714/iller-bankasi-as-tarafindan-idarenin-genel-butce-vergi-gelirleri-payindan-ortaklik-hissesi-olarak-kesilen-tutarin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/7cfa65ec-3a44-46fe-8133-5ebaa038f3f5/idarece-pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5a30a16f-9422-4cb4-9617-feaaf352a520/odenecek-kiralara-iliskin-taahhutler-ile-sozlesmeye-baglanan-dogrudan-temin-alimlarina-iliskin-taahhutlerin-muhasebe-kaydina-alinmamasi-ve-taahhut-kartlarinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/dc6f24f3-8929-4652-b5fd-52c02cdc4a1b/idarenin-kdv-konusuna-giren-faaliyetleri-olmasina-ragmen-katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c43716ad-5058-4ddb-9cc1-dffe647fa6f2/imar-ve-sehircilik-mudurlugunce-tutulan-imara-iliskin-gelirlerin-mudurluk-tahakkuk-servisi-kayitlarinin-mali-tablolarda-yer-alan-kayitlardan-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/84208530-85e7-4e8e-be52-c85031fe7210/harcamalara-katilma-paylarinin-usulune-uygun-tahsil-edilmemesi-ve-tapu-idaresine-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/fd2c3405-9436-41d1-87b9-679736f92810/on-odeme-karsiligi-yeterli-odenegin-harcama-biriminde-mevcut-olup-olmadiginin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/d8b21338-20b6-42a5-a282-d6eec0dea487/mali-konular-iceren-yonetmelik-ve-yonetmelik-degisikliginin-sayistayin-istisari-gorusu-alinmadan-yururluge-konulmasi http://kamubis.com/decisions/SayistayFinding/a554c53a-99ea-4124-bbab-988521f0ba57/sayistay-ilamlarinin-gereginin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/521f2165-6833-43d0-beb6-9b621c4dcc4d/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b4c70015-eb94-4ccd-98fd-678b866abed7/sosyal-denge-sozlesmesine-mevzuata-aykiri-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/3f191451-8466-4790-8d4d-b61193549862/kati-atik-bertaraf-tesislerinin-kurulmamasi-ve-evsel-kati-atiklarin-duzenli-depolanmamasi http://kamubis.com/decisions/SayistayFinding/10a8fac0-0ac6-4ecb-823b-796d78cfdb05/kompanzasyon-sisteminin-bakim-ve-onarimlarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/e1aba86f-e866-4999-9d03-52a78a1ace24/parasal-sinirlara-tabi-mal-alimlarinda-kamu-ihale-kurulunun-uygun-gorusu-alinmamasina-ragmen-ongorulen-ust-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/9d0af766-7ba3-455f-87a6-fc1d15e01938/tasinir-mal-yonetimi-kayit-ve-belge-duzeni-yonetim-surecleri-ve-yetki-ve-sorumluluklarin-izlenmesinde-kontrol-eksiklerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b6e8c5c0-577d-4245-b9bc-6516cb7590c2/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregince-duzenlenmesi-gereken-bazi-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/aef5e143-4fb7-4d5b-bace-1405d9add3c3/idare-adina-tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f1cf711c-42f6-493f-b5a3-1e00f3e82c9d/kira-suresi-biten-tasinmazlarin-yeniden-ihale-edilmeksizin-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/2065b74d-3bdf-461f-88ac-d46218a10865/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/bdb349d5-31b0-491a-9390-4d821d91f7c8/dogrudan-temin-sinirinin-altinda-kalmak-amaciyla-bazi-alimlarin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/a5fb26e6-1cef-42cf-9dd4-df504f554b76/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/47f87c39-3dba-4ddf-8442-4bbcb68814af/su-ve-kanalizasyon-tesisi-harcamalarina-katilim-payinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5d42cafe-9078-4627-97a6-2ca9b863c202/ilan-ve-reklam-vergisi-mukellefi-bazi-isletmeler-icin-ilan-ve-reklam-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/77aaedb4-be73-41a3-9ae1-6f6951b7d25d/belediye-sinirlari-icinde-yer-alan-isyerlerinden-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/32723568-0b08-444f-b290-77f42c0ca944/belediye-tasinmazlarinin-isgaliye-sozlesmesi-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/440dc531-2a6c-4de5-98df-896422e369e0/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/50595bc8-18de-43b3-9437-182a7e0ed4e2/uzun-vadeli-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/8d17290a-739b-4c35-a445-46ac34f4ac2d/indirilecek-katma-deger-vergisi-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cde13fc0-d9df-4807-9cdd-ba19dacb4f25/kurum-mevduatlarinin-bir-kisminin-kamu-haznedarligi-yonetmeligi-uyarinca-degerlendirilerek-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/df71cb8f-2cdc-4435-9eb1-67b9cde9c061/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/acedd5de-c69a-4b39-9581-41d6a01e0fe3/eglence-vergisine-tabi-faaliyet-gosteren-bir-kisim-isletmelerin-mukellefiyet-kayitlarinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/f996ee7b-ef24-4be6-bec8-837f54bb71e2/isci-ve-sozlesmeli-kadrolarinda-calisan-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/08989730-dd22-46c4-bc5e-c0eb3e883b40/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a8140a0b-235b-4dc4-8bde-c292f471785c/banka-kredi-kartlariyla-yapilan-tahsilatlarin-ayni-gun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/795c8b8f-b133-40ae-a93c-15e0a2113972/kayitlarda-yer-almayan-tasinmazlarin-toplam-satis-bedellerinin-gelir-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/dfdd1bd1-1f8a-4d5f-9564-8e22af9fe1ad/tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/396c5702-93be-4d1c-8216-64cdbfc74328/idare-tasinir-mal-yonetimi-ayrintili-hesap-cetveli-tutarlari-ile-mali-tablolarda-yer-alan-tutarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/9ab34406-7ce3-4aaf-8bc3-a11e9a769529/bilanconun-mali-kuruluslara-yatirilan-sermayelere-iliskin-eksik-bilgi-sunmasi http://kamubis.com/decisions/SayistayFinding/7df15eb5-deaf-4e65-adee-ab9934cdfdcc/isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyet-yuruten-isyerleri-bulunmasi http://kamubis.com/decisions/SayistayFinding/59e3fe56-1571-4ea7-bc79-e6a7b1686470/otopark-hesabinda-toplanan-nakdin-cari-giderler-icin-harcanmasi http://kamubis.com/decisions/SayistayFinding/a0347f16-c90e-480d-91de-0278c0ae3b85/gecekondu-fonu-hesabinda-toplanan-nakdin-cari-giderler-icin-harcanmasi http://kamubis.com/decisions/SayistayFinding/41c05fcb-3654-4143-9ee2-2adf7ffa742f/pesin-tahsil-olunan-isgaliye-bedellerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0ce82ec5-d364-4a0a-8527-71f9fbaaed79/isyeri-acma-ve-calisma-ruhsatlari-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c11a9a00-9623-4369-8c87-4e9b8e4b293d/hazineye-ait-tasinmazlarin-satis-tutarlari-uzerinden-hesaplanan-gecekondu-fonu-payinin-defterdarlik-tarafindan-belediye-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2c4fbda6-db28-4b89-b748-9686963db1d2/bazi-tasinmazlarin-mevzuata-aykiri-olarak-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/11b96f33-7806-4096-9e37-4941ac40c735/ambalaj-ve-cam-atiklarinin-toplanmasi-ve-degerlendirilmesi-isleminden-gelir-elde-edilmemesi http://kamubis.com/decisions/SayistayFinding/e11668d0-8029-4bec-a7fc-1c3b7824b825/yeniden-degerleme-orani-kadar-artirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/8989ff0f-c05f-481b-ac44-240564dab546/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a0bc4d38-7b65-46a2-9e7c-4688d052c2f8/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b093da06-7cd0-4955-a05d-75ec9c199ebb/kiraya-verilen-tasinmazlarin-kayitli-degerleri-uzerinden-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6cad909e-c23b-4caa-8a80-0beb6d2f47c7/tasinmaz-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c30607cf-8fd2-4106-99be-039b1a9db55c/herhangi-bir-tedarik-usulu-kullanilmadan-mal-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/2bc160d2-c32f-4fa8-896a-588bc5ddc2d5/su-tesisleri-ve-kanalizasyon-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/17ba8996-4c87-4481-9e11-15e23bd3a473/ozel-kalem-mudurlugune-yapilan-atamalarin-mevzuatin-duzenlenis-amacina-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/04754fe5-49c6-462d-b47e-e697bda892bc/ilgili-bakanligin-gorusu-alinmadan-yuklenici-firmaya-sure-uzatimi-verilmesi http://kamubis.com/decisions/SayistayFinding/6fc01680-710a-449f-a48a-0f390834cd99/ihaleye-katilabilmek-icin-gerekli-olan-belgenin-yuklenici-firma-tarafindan-idareye-sunulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/582ea289-89f3-4e0d-8d72-65d1f04ec578/esik-degerin-altinda-kalmak-amaciyla-kisimlara-bolerek-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/b59876f0-b9da-44db-8008-3036fc4e70b3/belediyeye-ait-tasinmazlarin-ihale-yapilmaksizin-mevzuatta-karsiligi-olmayan-isgaliye-sozlesmesi-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6d3dc286-2412-459c-bebe-a94930df7d13/sayistay-ilamlarinin-gereginin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3e16da15-fd9d-43a0-8def-3bf001d6e276/belediyenin-mali-kaynaklarinin-dusuk-faiz-oranlarindan-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/0eb1f8d9-31e9-49b1-88ac-10f0ea8145b1/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/ef4e73e0-0239-4057-a464-4b7fdcd47f67/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/012eb55a-84c8-4ab3-ba1f-0616f9405b6c/dogrudan-tasit-depolarina-konulan-akaryakitlarin-tasinir-islem-fisi-duzenlenerek-ilk-madde-ve-malzeme-hesabina-kayit-edilmesi-sebebiyle-giderlestirilememesi http://kamubis.com/decisions/SayistayFinding/cf67312c-dd26-4d37-90eb-8d78c0f7e065/suresi-biten-tasinmaz-kira-sozlesmelerinin-surelerinin-encumen http://kamubis.com/decisions/SayistayFinding/02b8c36d-7a47-4913-ace7-9ab0288a0cff/giresun-belediyesinin-ortak-oldugu-sirketteki-sermaye-payinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/504e8451-b99f-43d5-9ff0-5701ad23346f/kisimlara-bolmek-suretiyle-dogrudan-teminle-alimlar-yapilmasi http://kamubis.com/decisions/SayistayFinding/915eb1e6-9923-4f95-ae77-66f0f421fd8b/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7ad3d088-b95c-48d1-93e5-b3e12e1605fd/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/eada3d39-31c7-4874-bdb9-3a807a842487/fuar-alaninin-ihaleye-cikilmadan-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/bdc9b964-bf0c-43f3-8c7f-fab725349291/genel-hizmet-alanlarina-iliskin-tasinmazlarin-iz-bedeli-uzerinden-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/37123c71-300b-4de6-a78d-2ab729b81284/kanunla-buyuksehir-belediyesine-birakilan-otogar-alanlarinin-ilcelerden-devir-alinmamasi http://kamubis.com/decisions/SayistayFinding/631d620e-9ce0-4c5f-881b-19a3afb76a66/tasinmazlarin-etkili-ekonomik-ve-verimli-yonetilmemesi http://kamubis.com/decisions/SayistayFinding/a702c6fa-47c5-4581-926b-bb6557b144ec/tasinmaz-satislarinda-varliklarin-satis-bedelleri-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/70afb5e5-c66d-41cc-8bf4-eea3c88cff53/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b596658-b1d2-47fe-b61c-4cc6a18956cc/tasinmaz-kiralamalarinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9cd73abd-39d8-4250-b9d1-616505289e7b/sosyal-denge-sozlesmesinde-mevzuata-aykiri-mali-hukumlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/87277b83-6af5-44e4-beb3-ee20214fb7e7/otobus-hatlari-isletme-hakkinin-mevzuata-aykiri-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/37ef989e-292f-402a-9208-22512d5efe1a/kuruma-ait-bazi-tasinmazlarin-mevzuata-aykiri-olarak-tahsis-islemlerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/4c74052f-3966-4b1b-8f4d-39fdc6d46c88/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/158a45ca-8d90-462a-8b16-a32105ff3c5e/hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/93c16e2e-101e-4523-aa7e-7eca084c65e7/gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/6cd6e52e-3775-4751-a739-964cc31297f3/emlak-vergisi-muafiyeti-uygulanmasinda-etkin-bir-takip-ve-kontrol-surecinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/1277f9da-e538-41a4-b320-65dbd89ff7f5/sayistay-ilamlarinin-infazinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f62e4a13-ae2d-4191-9557-fb0ee51c88ef/derneklere-mevzuata-aykiri-olarak-butceden-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/5b327705-1ca0-4f9d-9795-77ab13288efe/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/dfd6b8fc-61b0-4e8e-88bd-0de5eee1c6e9/nakit-islemlerinin-mevzuat-hukumlerine-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/4fe7f0a2-1b7b-451a-b731-74c4520d694c/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d10dd143-f377-4b85-9059-c2d3c41fac70/emanetlerin-zamanasimi-takibinin-ve-butceye-gelir-kaydetme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b4d46811-8904-4d7b-99cb-5b52f4f66d43/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/cc94aa35-0a84-4f0f-a5a3-eeb284a3658d/emlak-vergisi-konusu-olan-binalarin-insaat-siniflarinin-hatali http://kamubis.com/decisions/SayistayFinding/deedd8f4-9108-4778-9421-1a4619366c4b/isyerlerinden-alinan-cevre-temizlik-vergilerinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/11ded6c2-ff88-457e-aea2-5dab127fe82f/ilan-ve-reklam-vergilerinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/dbd4ad3f-293d-44dc-97ed-3c8df7747770/gelir-islemlerine-iliskin-muhasebe-birimi-verileri-ile-gelir-servisi-verileri-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/9db8185e-8f2f-4ed5-9bd9-36e0873cb6b4/katma-deger-vergisi-kaydinin-gelir-tahakkuku-asamasi-yerine-tahsilat-asamasinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/f5dbf27e-ceda-490a-a8b6-d1a5acbaed64/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/804c85d8-5448-4bdd-bcc4-001502d30458/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bdfaacc7-84c7-4940-a6b2-b9936588a7e1/gelir-islemlerinin-mali-hizmetler-birimi-disinda-yurutulmesi http://kamubis.com/decisions/SayistayFinding/6bcc1502-e2c4-4bb8-aa1d-2417884b9072/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/bdffc5c1-f425-4307-b228-8d2b421d037e/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3144b89a-eb62-4033-b732-abe81279d224/belediye-zabita-yonetmeligine-aykiri-gorevlendirmeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/2c40e45e-45e5-4a39-984a-ccba8f915344/fiyat-farki-odemesi-yapilan-ihalelerde-odenen-fiyat-farki-uzerinden-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/620497c0-a684-4932-aaba-e0fce72c1cb1/belediye-mulkiyetindeki-tasinmazlarin-mevzuata-uygun-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7437b9ea-f1a7-4e58-8d78-22c0aedba337/muhasebe-yetkilisi-tarafindan-odeme-emri-belgelerinin http://kamubis.com/decisions/SayistayFinding/03856a99-e264-4cdd-8eb3-6e4758cf3e7f/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/bc2d6aae-9b05-4b86-a216-f54c6a99a524/yevmiye-tarihi-ve-numaralarinin-birlikte-teselsul-etmemesi-ve-geriye-donuk-olarak-onceki-tarihlere-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/89c09004-c89f-4e59-8213-0846c241de8e/kurum-mali-tablolarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/f4d2d6ab-2fd6-4b16-924e-3179fd65c6a8/tasinir-mallarin-kaydi-muhafazasi-ve-kullanimi-ile-yonetim-hesabi-verilmesinin-tasinir-mal-yonetmeligi-hukumlerine-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e00e8d7f-dbab-40f4-9afe-bd72e4cfe981/belediyenin-borc-stokunun-limitleri-asmasi-ve-borclarin-muhasebe-kayitlarinin-dogru-bilgi-vermemesi http://kamubis.com/decisions/SayistayFinding/77503b31-6c70-4cdd-9659-16d29ee76264/tasinmaz-tahsislerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c02acc42-5c30-4b39-95b1-c1a1760d6c34/varlik-hesabina-kaydedilmesi-gereken-tutarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/a841e88c-b609-401a-8443-44093e728c6e/yapilmakta-olan-yatirimlar-hesabinda-izlenen-yatirimlarin-ilgili-duran-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a229518e-9275-40ac-a52e-f828e690ec32/bilanco-ve-faaliyet-sonuclari-tablosundaki-faaliyet-sonuclarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/d5860b6d-a3c1-49d4-a3c3-1b203037481f/belediyenin-butun-spor-tesislerinin-belediye-spor-kulubune-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/d167c19f-3ad2-47ea-b072-3423b2c3b4f7/tasinmazlarin-ihalesiz-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/9286c452-f50c-4cb6-b3c9-8b00d563a4a4/belediye-mulkiyetindeki-tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/4cc8ab08-8951-4ba8-8040-dec24288be9e/yonetim-bilgi-sistemleri-yazilim-destek-hizmeti-alimlarinda-acik-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5701af00-1302-4018-9c36-36b60f60ce47/termal-tesislerde-irtifak-hakki-verilmesi-ihalesinde-rekabetin-saglanmamasi-ve-hasilattan-pay-alinmamasi http://kamubis.com/decisions/SayistayFinding/5522f078-b47b-440f-ade0-3288e5d8af8b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/aa9386f3-4e89-4e09-8736-d25d38d35f5a/tasinmazlar-uzerinde-ihalesiz-olarak-irtifak-hakki-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/adf68930-e617-4c64-a17d-2b87d5180ce1/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-mevzuatta-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/b8878e71-6955-454d-81b6-4cf43779a927/park-yapimi-ihalelerinde-temel-ilkelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4d9077fb-39a0-4cdb-a6d1-72ed6326d27c/kira-bedellerinin-tespitinde-rayic-bedelin-esas-alinmamasi-ve-belediye-tarafindan-yapilabilecek-fiyat-arastirmalari-icin-bilirkisi-ucreti-odenmesi http://kamubis.com/decisions/SayistayFinding/bf63deef-55c8-46f3-8099-6a39b73e0e0d/ihalelerde-yaklasik-maliyetin-belirlenmesi-icin-yeterli-olcude-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cfc4017b-4e3e-4f60-a905-a8ecf01fbcb0/gida-dagitimlarinda-hatali-uygulamalar-olmasi http://kamubis.com/decisions/SayistayFinding/4c57a8ba-7972-4142-b29a-716d40f6d2d3/belediyenin-kendi-sirketinden-ihalesiz-alimlar-yapmasi http://kamubis.com/decisions/SayistayFinding/81850bec-1b06-4a21-a1dc-34a68d7760df/belediyenin-irtifak-hakkinin-piyasa-rayiclerinin-altindaki-bedelle-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/54b7f08c-ec1d-4bf8-b5ed-92e8cfa675fe/belediye-tarafindan-karsilanan-trafo-kurulumu-giderlerinin-elektrik-dagitim-sirketlerinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/c19582d3-fe86-4d09-8da9-c2b4a7d9e80a/akaryakit-alimi-ihalelerinde-rekabetin-sinirlandirilmasi http://kamubis.com/decisions/SayistayFinding/323998a9-a7c9-47cd-9421-bfc5d0b3dc8f/sosyal-denge-tazminati-sozlesmesinde-mevzuata-uygun-olmayan-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/f4036356-637c-40ed-ba35-d7528934b02d/otopark-hesabindaki-bedellerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ac547a33-8165-4c37-90f4-31ceb7d9f5f3/banka-hesabinin-alacak-toplami-ile-verilen-cekler-ve-gonderme http://kamubis.com/decisions/SayistayFinding/911f48b0-6e36-49eb-afac-74700b7669de/gecekondu-fonunda-toplanan-paralarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b4f770a1-cff6-441e-859f-423c4d0d474a/mevduat-faizlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cfa473a8-e995-4d44-afc0-0931b26f2a09/yapilmakta-olan-yatirimlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8d875934-1bad-4eb6-9e1a-f32c3b2340ab/hibe-yolu-ile-devralinan-sirketin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/5f92014a-6f37-4ec5-817b-87ac44f8ca38/tasinmaz-kayitlarinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/55c8f0b4-a4d9-43c2-9f50-3fb40a72c204/mevzuatta-belirtilen-kriterler-dikkate-alinmadan-meclis-karari-ile-belediye-sirketine-ulasim-hizmetlerine-iliskin-gelir-desteginde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/eeb720b3-04f8-459e-a499-31478815d26a/kidem-tazminati-karsiligi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/fbc26b3a-78fb-421b-8d0f-ea9ec65b5dc7/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/d43b8634-fb11-4940-949f-1f40630bdf3d/ihale-yapilmadan-kira-suresinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/5ca0e586-2e3e-48d3-a4f0-af1530e41574/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0b1fc1f7-a081-4043-8b94-cf2213bb3512/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1d42e7d9-9456-46f6-a8a3-c292684a5e34/gecmis-tarih-verilmek-suretiyle-geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/2c4b2b80-2b19-489a-b1dd-b2994a526a66/tasinmaz-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/33a49947-b99e-4e8f-9a31-c2b73144f468/ilk-madde-ve-malzeme-hesabindan-cikislarin-ucer-aylik-donemler-itibari-ile-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eaf20862-1f24-4f58-81f8-d82d810a03ff/amortisman-ayrilmayan-ve-kayitli-degerinden-daha-fazla-amortisman-ayrilan-duran-varliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2fae4aff-32b9-456d-ad80-93af6a7ed3f6/mevzuata-aykiri-olarak-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e0ea55bc-06b5-460d-8438-1613e69a00ea/yapim-islerinde-gecici-kabule-dayanak-olan-metraj-ve-hakedis-gibi-evraklar-duzenlenmeden-kabul-islemlerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/aa088384-247c-4789-9256-fcb9475f0fcf/danismanlik-ve-hizmet-alim-ihalelerinde-kontrol-teskilati-ile-kabul-komisyonunun-hatali-olusturulmasi-ve-kontrol-teskilati-gorevi-icin-tekrar-danismanlik-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e5ef85da-068f-47ad-8cb7-3148fcdf54b4/buyuksehir-belediyesinin-iktisadi-tesebbuslerinin-surekli-zarar-etmesini-onleyici-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/91b4f55a-64ff-452c-a728-2923fd857c50/sosyal-denge-sozlesmesine-mevzuata-aykiri-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/debbc25e-8894-48fc-bfb3-a0a96abb24d4/iscilerin-yillik-izinlerin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2fb7b16f-3830-49e2-be17-fd7a40988f31/yapim-islerinde-gecici-kabullerin-imalatlar-yerinde-gorulmeden-masa-basinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/23c700af-47ea-4775-9f00-78bc302a0654/idarenin-yuklenimini-yaptigi-ihalelerde-kontrol-gorevlisi-olarak-calisan-personelin-ayni-anda-isin-basinda-bulunamayacak-sekilde-is-yuku-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/991e33bd-9f55-4c5c-b29d-92e74375eeb0/belediye-sirketi-kadrosuna-gecirilen-taseron-personellerin-kontrol-teskilati-yapilmasi http://kamubis.com/decisions/SayistayFinding/e5eefa55-bcd0-491f-9247-d2156d68d23d/yeni-birim-fiyatin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/59927748-1f64-49b2-81ee-e529370807cd/sozlesme-kapsamindaki-is-kalemlerinin-ilgili-is-kapsamindan-cikarilarak-ayni-islerin-baska-ihalelerde-veya-idare-tarafindan-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/7b1aa1fb-2564-4cc7-875a-07b98c8e9c88/opera-binasi-yapim-isinde-konsorsiyum-icin-elzem-olan-ozel-ortagin-hakkinin-uzman-olmayan-ortaga-devredilmesi http://kamubis.com/decisions/SayistayFinding/57464d06-7040-4bb2-b5c6-77b478a38518/projelere-ve-sozlesmeye-esas-imalat-miktarlarinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/e2a3f11c-0db3-43fc-b121-59545a3b2ec3/kurum-ihalelerinin-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/87d8f7a3-cfe1-490f-9818-e6c684e58a80/belediye-reklam-alanlarina-izinsiz-reklam-asilmasi http://kamubis.com/decisions/SayistayFinding/4130f27d-2fd0-4ffa-a019-2902df399eda/ayni-nitelikte-birden-fazla-yapim-ihalesi-olmasina-ragmen-is-artislarinin-birim-fiyati-yuksek-olan-ihale-bunyesinde-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/465d41b1-c9ec-449d-9d62-422e4aec6d95/tibbi-atiklarin-bertarafi-icin-yapilan-protokol-suresinin-dolmasina-ve-buyuksehir-belediyesine-herhangi-bir-pay-verilmemesine-ragmen-manisa-buyuksehir-belediyesince-hizmetin-devam-ettirilmesi http://kamubis.com/decisions/SayistayFinding/6e1aa756-0ad4-4fa5-b108-37c67c011d3a/buyuksehir-belediyesine-kontrolluk-hizmeti-icin-verilen-araclarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/746d74df-8f39-49ab-a4c1-9adb63a9db83/cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2ca6df72-e3da-4f5f-ac05-5b1f88162f31/buyuksehir-belediyesinin-cevre-denetim-birimleri-olmasina-ragmen-deniz-kirliligi-onlemeye-yonelik-ceza-kesme-yetkisinin-alinmasi-icin-ilgili-bakanliga-basvuruda-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/3d4243b0-f533-4422-9a2b-b2a47deb0747/hafriyat-alanlarinin-etkin-olarak-kullanilmamasi-ve-hafriyat-gelirlerinin-ilce-belediyelerince-toplanmasi http://kamubis.com/decisions/SayistayFinding/75d8ff2d-1a54-4cc1-9532-f462af78873c/belediye-sinirlari-icerisinde-gurultu-kirliligini-onlemeye-yonelik-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7caa37dc-e3cd-4290-aa78-f9b31d940e93/buyuksehir-belediyesine-ait-bazi-yetkilerin-ilce-belediyelerine-birakilmasi http://kamubis.com/decisions/SayistayFinding/761c1258-a5bb-4539-a70d-b87db6e2f542/buyuksehir-belediyesi-tarafindan-satin-alinan-bazi-hizmetlerin-herhangi-bir-meclis-kararina-dayanmadan-veya-ortak-hizmet-projesi-bulunmadan-ilce-belediyelerine-bedelsiz-sunulmasi http://kamubis.com/decisions/SayistayFinding/f83ce1db-659d-4450-b8dc-81cfa56e9ae4/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerinin-bir-kismina-ait-ilan-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2912e22a-f665-4799-bf8e-a66734f808d6/idarenin-tasarrufunda-bulunan-reklam-alanlarinin-isletilmemesi-nedeniyle-gelir-kaybi-yasanmasi http://kamubis.com/decisions/SayistayFinding/bcbcb82d-9603-457a-8f04-8468bddf3e37/belediye-tarafindan-vakiflara-duzenli-olarak-nakdi-kaynak-aktariminda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/9fb55fbd-1e57-4186-b0a4-fa3c62c6ffe4/sirket-yonetim-kurulu-atamalarinda-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/9a242318-2bae-455f-a2bc-ffe35e55fc44/kira-suresi-sona-eren-pinarbasi-motor-sporlari-yaris-pistinin-ihaleye-cikilmadan-kira-suresinin-uzatilmasi-ve-ecrimisil-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/302c4b8a-3f2f-4bd4-99d9-d66a61514d8b/belediye-sirketinin-islettigi-otoparklara-akilli-otopark-sistemlerinin-kurulumu-yazilimi-bakimi-ve-onariminin-buyuksehir-belediyesi-tarafindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/43b4b745-9fed-4f04-9d9d-d2e2653dbcc6/izmir-sehirler-arasi-otobus-terminalinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/109e79ee-0593-4300-bad8-8b3159e81838/buyuksehir-belediyesine-devredilmesi-gereken-ilce-belediye-otogar-alaninin-buyuksehir-belediyesi-tarafindan-kamulastirilmasi http://kamubis.com/decisions/SayistayFinding/0c645235-7220-400d-a0dc-7e5c3677c35f/tasinmazlarin-bedelsiz-olarak-ucuncu-sahislar-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b4b33a9c-3ef8-4a3a-8c3a-bf886e31a726/izmir-konak-eski-balik-halinin-konak-pier-isletme-sozlesmesine-uygun-olarak-sigortalatilmamasi-ve-sigorta-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1f8a0dfa-7870-49c4-9369-ddf41c4810aa/tasinmaz-formlarinda-ve-cins-tashih-islemlerinde-aksakliklar-olmasi http://kamubis.com/decisions/SayistayFinding/1588644e-0866-44a6-acc5-ae9d3e584c39/buyuksehir-ve-ilce-belediyelerinin-mulkiyetlerinde-bulunan-konutlarin-lojman-olarak-birbirlerine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0605487c-0c6e-4010-b786-e59fc8156bf5/kamu-hizmetine-ayrilan-veya-kamunun-yararlanmasina-acik-yol-park-meydan-gibi-tasinmazlari-icin-yapi-kayit-belgesi-alinmasi http://kamubis.com/decisions/SayistayFinding/fffeec87-55c1-49a2-b156-c06b7ef33bdc/kisilerden-alacaklar-hesabinin-takibi-icin-gerekli-olan-alacak-izleme-dosyasinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/3f72f725-a356-4875-8b2c-9ae898341e5e/yil-sonu-tasinir-sayiminin-tam-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/797d2daa-0e7e-466d-8dee-38bdbaf35053/ihale-kapsaminda-calistirilan-iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fc644aa4-164e-4abd-a304-108adf26eb85/muze-giris-ucretleri-belediye-payinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7145c466-c315-4d8e-9ddb-6c3d18cc2baa/ilk-madde-ve-malzemeler-hesabina-kaydedilen-tutarlarin-tuketildigi-halde-kayitlardan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/cec2665a-611a-436d-b773-ebbe81b1ce15/geriye-donuk-olarak-muhasebe-sisteminde-kayitlarin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/36759e23-e8e5-4b81-94ca-4f9c524ee152/gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/796b969e-6c2b-4e38-b12b-01f871b14d03/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1d7819d5-d82a-4a06-9038-fbffcaa944f1/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a278a742-f3ec-4bd5-9994-c54bfa99d582/arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/81b43d8c-f5f7-43d4-a045-9b4088166796/duran-varliklarin-kayitli-degerleri-ile-mali-tablolar-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/3ee9ea6e-2679-4c14-b5cf-48683d300bb7/baska-idarelere-yapilan-gecici-sureli-tasit-tahsislerinin-akaryakit-dahil-yapilmasi http://kamubis.com/decisions/SayistayFinding/5fd82f10-3e9a-4736-966e-5ec7be5d050a/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/3f0c2030-a489-4f48-8209-debeba89a282/uluslararasi-kuruluslara-uyelikte-bakanlik-izninin-alinmamasi http://kamubis.com/decisions/SayistayFinding/60bf4f3d-d88c-4cff-be42-e9b62720b414/mulkiyeti-kamu-idaresine-ait-olan-tasinmazlarin-devlet-ihale-kanununun-51g-maddesine-gore-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/d76a12d1-0d7c-4c75-bfc7-489e685cb919/idare-tasarrufunda-olan-tesislerin-isletme-hakkinin-ayni-sermaye-olarak-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/be64fdba-fcc8-424c-98d1-1edf9d6c59ae/sozlesmeli-olarak-istihdam-edilen-personelin-vekaleten-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/0ef0b401-56ba-4cf4-8763-d770a129068e/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/853494ae-6712-4aec-80b5-736631e992e9/idarenin-bazi-tasinmazlarinin-baslangictan-itibaren-ecrimisil-karsiligi-kullanilmasinin-olaganlastirilmasi-ve-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/c6ad1bcb-da70-45d9-8a5d-fbc9e29b1463/muhasebe-hesabinda-kayitli-kalkinma-ajansi-paylarinin-ilgili-ajansin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7fab7462-a1e9-40db-8f7b-11051743b3e4/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/27289bf2-d119-4c5f-8ba4-3024e3bd61b3/belediye-baskani-disinda-temsil-agirlama-butcesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/31d79e9f-efae-4c93-b41c-4e250495f6a1/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/2e267ff7-9ef5-4286-8087-7090f8deea39/idare-tarafindan-cikarilan-mali-nitelikli-bazi-yonetmelikler-icin-sayistay-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/2fa1d8da-e321-4b75-b361-ce072f55b8c2/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9516c56b-8bad-46d4-b957-26223f13518c/idarenin-mulkiyetinde-veya-tasarrufundaki-bazi-araclarin-denetimini-saglayacak-arac-takip-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/849398b9-694d-40a8-bc6d-27067f600afa/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c67fb73f-ac5f-46e3-84b8-eb171b084eb5/memur-ve-iscilerden-kesilen-sendika-aidatlarinin-suresinde-ilgili-sendikalarin-banka-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/59fd4f9f-ca92-47c0-92f8-2ea6a231116c/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/58ddae4f-6c39-47da-89db-802152c2cee9/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-idare-payinin-talep-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f9cb4e9c-ad09-496b-aaba-cc021756403b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/cc1f5f73-dc47-4ba3-8e8b-9ac240dc3ffe/eglence-vergisine-tabi-bazi-mukellefler-icin-vergi-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c048b52b-601d-4ea5-9e48-da3fedeeaf19/billboard-ve-reklam-panolarinin-kiralanmasi-isinde-ilan-ve-reklam-vergisinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/dcc3c971-4869-4466-b690-d8d68a35738a/belediye-tarafindan-kiraya-verilen-tasinmazlar-uzerindeki-isletmelerin-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/1140804c-1982-4249-a5e6-6fa87d5640d7/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/60930f9f-5fce-439b-a79c-fc75657ddd2a/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/63895b39-100f-4963-a182-67a3470eded4/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/cd0532d5-e07c-4c8b-9430-2b38a94c9865/tasinmaz-kira-ve-ecrimisil-alacaklarinin-takip-ve-tahsilatinin-gereken-etkinlikte-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f39b07b5-d756-4f64-9747-e0784303f7fd/kirasini-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmeyerek-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7e10a4a3-0b6e-4bcb-85dd-affe784dee8e/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ce8b278b-77e8-49da-9d88-d6dc8d5be330/kullanilmayan-araclarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d9c2e821-bab0-48d3-89b0-eaa1a96fb229/idare-sirketine-odenen-sermaye-ile-taahhut-edilen-sermaye-tutarlarinin-eksik-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/45b2e472-dcad-48a3-b67f-65a69637cf7b/diger-kamu-idarelerine-tahsis-edilen-arsalarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/71aac24f-f7b8-4080-94c3-7a3a79717700/idareye-bagislanan-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/25cf3395-3576-47b4-a83f-dbc26ac6f48a/kisa-ve-uzun-vadeli-ic-mali-borclara-ait-faiz-gider-tahakkuklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8edea304-5456-428e-985a-910bdfd6fb85/bilancoda-yer-alan-maddi-duran-varliklar-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/e7730d3f-0965-4276-94d6-75306f52c425/sosyal-denge-tazminati-sozlesmesinde-mevzuata-aykiri-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/ebd4a41e-b058-4009-b11c-904baac5dcd4/isyeri-acma-ve-calisma-ruhsatlari-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi-ve-kapatma-mueyyidesinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/10a11415-a01d-4cb6-8e7a-05b7879f12ae/mal-ve-hizmet-alimlarinda-ihale-usulleri-yerine-kisimlara-bolmek-suretiyle-dogrudan-temin-yonteminin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8be64502-1e6b-4b3d-bdc0-ccd5606ab493/ihalelerde-aday-ve-isteklilerin-tamami-icin-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7217cda8-6a7a-4328-88fa-1c41b913ab73/dogrudan-temin-ve-pazarlik-usuluyle-yapilan-mal-alimlarinin-yasal-siniri-asmasi-ve-kamu-ihale-kurulunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/65766f0c-338a-4cc8-9844-a8b2e39f60ae/dogrudan-temin-suretiyle-hizmet-alimi-ve-yapim-isi-odemeleri-icin-hakedis-raporu-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/c6971dea-6e92-42bc-958e-54d0bf486461/belediye-tarafindan-gerceklestirilen-dogrudan-temin-odemelerinde-hak-sahiplerinin-vergi-ve-sosyal-guvenlik-prim-borclarinin-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/7cb49747-629c-4f09-9178-68262477867a/belediye-mulkiyetinde-bulunan-notebook-cep-telefonu-tablet-ve-laptoplarin-akibetinin-belli-olmamasi http://kamubis.com/decisions/SayistayFinding/0a583f7e-7d78-415b-a34a-e211f8cbede5/belediye-mulkiyetinde-bulunan-ve-kiralanan-araclarin-trafik-tescil-islemlerinin-muayene-ile-mali-sorumluluk-sigortalarinin-yapilmamasi-ve-plakalarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/14a987bd-3249-4fbe-ab8b-981575971b02/avans-verme-islemlerinin-amaci-disinda-mal-ve-hizmet-alimlarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/43757b86-ef68-42f0-88b2-eeceffbcceec/engelli-memur-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/52922c1d-c0c5-49a5-b6fa-e5428989cbcc/iscilerin-yillik-izinlerinin-kanunun-ongordugu-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a29f8075-1732-462b-9aba-8e84ca0daf7a/yasal-sartlari-tasimayanlarin-belediye-sirketinde-isci-statusune-gecirilmesi http://kamubis.com/decisions/SayistayFinding/de3aa548-5721-4ddb-a3a0-a37813283a06/tasinmaz-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/26289597-024a-4e36-8f24-f0940b40f0f8/tasinmaz-kiralamalarinda-ihaleye-esas-alinan-tahmin-edilen-bedelin-mevzuata-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e56a42a8-fec6-4738-8640-4a2c5ebcb81e/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0c916de0-5a05-49f1-b808-4e5aa888480a/gecekondu-fonu-hesabinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7ddab9ad-8b73-4842-90a9-b5b80f6b0670/ambalaj-ve-cam-atiklarinin-toplanmasi-ve-degerlendirilmesi-isinin-ihale-edilmemesi-ve-verilen-imtiyaz-hakki-karsiliginda-gelir-elde-edilmemesi http://kamubis.com/decisions/SayistayFinding/2f0cafde-4453-4053-8de9-433f2ba6e574/belediye-sinirlari-icerisinde-yapilmis-olan-kamulastirma-islemlerine-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/7e498d3e-e2a4-4600-b8f4-308303688e88/bazi-gelirlerin-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/007eedf9-dc65-4365-be5c-08a53b45de5a/ilan-ve-reklam-vergisi-beyannamesi-vermeyen-mukelleflere-ceza-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/09f9b013-9a8e-4d00-97c0-882fb8b2949e/idarenin-yasal-dokum-sahasinin-bulunmamasi-ve-cevre-denetim-yetkisi-basvurusunda-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/35918485-f4b9-49cc-b3ad-52680075c3ce/yeniden-degerleme-oraninda-artirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/de3e6b39-3bd0-4994-ade9-46e744f2e2f8/idarenin-borclanma-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/addda4b3-d98e-47c9-b62a-d85138f82714/belediye-tarafindan-kiraya-verilen-tasinmazlardan-kira-tahsilati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4ce3a26d-4031-4127-baeb-0bf83db3a867/tasinirlarin-hurdaya-ayrilmasi-islemlerinin-yapilmayarak-bilancoda-hataya-yol-acilmasi http://kamubis.com/decisions/SayistayFinding/e2445570-c27b-4db5-aec4-fbac5b496027/tasinmazlarin-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/170caf9c-7b05-432d-bd26-3a0228b78da0/tahsisli-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/624e2457-896a-4ff8-b8ee-81063e19e5a4/satisi-yapilan-bazi-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/4c963fe6-39a0-437c-a180-05421077f85c/yonetmelikte-ongoruldugu-sekilde-yevmiye-numarasi-verilmemesi-suretiyle-muhasebe-kayit-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/26e1f891-ae23-4a8e-af3a-d656280ca034/buyuksehir-belediyesine-donusum-surecinde-bazi-vergi-alacaklarinin-onceden-tahakkuk-ettigi-halde-merkez-ilce-belediyelerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/f2672be1-ddb8-4b21-8a46-4bd2153c81be/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/54fbf2c4-6c1e-495e-a1a8-562823489575/hafriyat-ve-insaat-atiklarinin-kontrolu-ile-buna-bagli-gelir-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/bd32740e-0ba9-4edc-b8bb-f469e9d67de2/parasal-sinirlarin-uzerinde-olmasina-ragmen-dogrudan-temin-22d-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1dfc8cb4-528b-423c-8141-ea922a9fe4bd/asfalt-yol-yapim-islerine-iliskin-bazi-deneylerin-eksik-olmasi-ve-uygun-sartlarda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7f6e8eeb-dc45-4ed4-abff-e13c632f61bf/kurum-tasinmazlarinin-kiralanmasinda-51g-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5e95cb2c-0b43-4e43-8e28-da9c97339b80/kamu-ihale-kanununda-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/bab88bf4-819e-49b2-9dd4-08551aaa8e4e/muafiyet-kapsamindaki-tasinmazlar-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/283d2d9a-f678-443a-b9a1-83b7baae60d4/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/76e8e849-8676-4ad3-8453-6fd155b39db3/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/9471e219-0868-4051-aed9-0a21593f1102/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9482a215-ebcf-4105-9cd1-bb6d585a31d0/pesin-odenen-kira-giderlerinin-gelecek-aylara-ait-giderler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/eb621cb7-c1ed-43eb-81ce-021d2124888f/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4cf554ae-933a-4626-81ee-aaf94593376a/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1d6f588a-98ee-4528-8c3c-d9af2274c89d/avukatlik-vekalet-ucretlerine-iliskin-kayitlarin-dogru-tespite-imkan-verecek-sekilde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/70cc6549-a19c-4757-b4b6-668a595b08d4/yapim-islerinde-yeterli-degerlendirme-yapilmaksizin-isin-suresinden-fazla-sure-uzatimlari-verilmesi http://kamubis.com/decisions/SayistayFinding/fa0def81-e2a0-474d-89aa-5b716f05a205/mersin-buyuksehir-belediyesine-ilgili-mevzuatta-ongorulmedigi-halde-atik-bertaraf-ucreti-odenmesi http://kamubis.com/decisions/SayistayFinding/cbd4409f-8dcf-4d04-b4d2-0bdac9da5b95/akaryakit-alimlarinda-ilk-madde-ve-malzemeler-hesabina-kaydedilen-tutarlarin-tuketilmedigi-halde-giderler-hesabi-kullanilarak-ayni-gun-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/da3f83be-4f49-4f7d-90b3-eea1901d5634/idare-arsalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/310dc24b-2ec8-441d-a42a-a1e918628be3/imar-harclari-ile-birlikte-tahsil-edilen-otopark-bedellerinin-ayri-bir-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/826bd40d-a494-423e-9ae2-ed43ab1c5a93/belediyenin-su-giderlerinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/b92327ac-434f-48ad-a950-68f9cc60e3bb/zamanasimina-ugramis-kaynagi-ve-ilgilisi-belli-olmayan-tutarlarin-emanetler-hesabinda-izlenmeye-devam-edilip-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/3af813ef-e1c2-4f82-a649-c1528f54f076/kamu-kurumlarina-tahsis-edilen-tasinmazlarin-mulkiyet-ve-kullanim-durumlarina-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1631fec8-1649-464a-b199-c419437c0c36/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/6236d41b-1c50-420d-bc31-50b498c4d275/su-ve-atiksu-tarife-bedellerine-iliskin-maliyet-hesabinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5f942f9b-f2a7-48cb-a37b-614bf07aa5e8/yapilmakta-olan-yatirimlar-hesabinda-izlenen-ve-gecici-kabulleri-yapilan-islerin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/de404ad9-122c-49c5-8a0e-cdde9e22eea4/tuketilen-malzemelerin-muhasebe-kayitlarindan-dusulmemesi-ve-tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/556c0aa5-1df7-47a3-aa21-e6ab68166a63/bir-kisim-belediye-alacaklarinin-takip-edilmemesi-ve-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/78721672-46d1-41a8-a8bb-0e440bebb460/butce-emanetlerinde-bekleyen-tutarlarin-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/9abb9f24-861d-46b0-aa15-966aafaa72b1/odeme-emri-belgelerinin-mahalli-idareler-harcama-belgeleri-yonetmeligi-hukumlerine-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/d1929e19-2db0-4198-b577-2bf2fe71ecf1/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/69721233-015c-4eb9-a0ea-543f2f504ca3/tasinirlara-iliskin-belirli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5c9049ef-1eb6-4e61-930f-d19cac6bd149/su-abonelik-depozito-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/6daf14f6-5609-4878-85f2-ce172af08309/dogrudan-temin-alimlarinin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/edae5742-c234-41cb-9dba-62c3a2d18ec9/gecici-kabul-noksanlari-kesintilerinin-son-hakediste-geri-odenmesi http://kamubis.com/decisions/SayistayFinding/9af35913-0951-492d-8b55-db40d9cfa654/maden-payinin-tahakkuk-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5908ac6e-2d1b-4ca9-a570-4cd1e3a04eab/canli-muzik-yapan-isyerlerinin-eglence-vergisi-mukellefi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ad7b1a2e-0f4e-48e4-a432-5563f010108a/su-tesisi-ve-kanalizasyon-harcamalarina-katilma-payinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b3c76a10-53f7-4a0a-bb00-51e4d96cf0f4/ilk-defa-muhasebe-kaydi-yapilan-ve-maliyet-bedeli-belli-olmayan-bazi-tasinmazlarin-rayic-degerleriyle-muhasebelestirilmemesi-ve-tasinmazlarin-muhasebede-kayitli-degerlerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/6d1e7467-4e43-4e23-9970-6012567da947/is-yerlerine-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b42ab3a1-cca7-432a-8125-2c4b7def0dff/bazi-is-yerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/13c02650-7128-4c54-a393-e33714420d79/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2f047782-4b20-432c-89fc-d33498fb3405/indirime-konu-olmayan-tutarlarin-indirilecek-katma-deger-vergisi-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/a139e0e1-7a5c-41d2-90f1-63cda34e80e6/696-sayili-khk-ile-isci-statusune-gecen-personelin-kidem-tazminati-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/64e14331-b46d-41f0-8fb1-acdebd872baa/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2194165b-aa1d-4d63-8ba9-c37507d0598b/parasal-limitler-kapsaminda-yapilan-dogrudan-temin-alimlarinda http://kamubis.com/decisions/SayistayFinding/f0f190d9-5c99-4745-84d9-5693f35f599e/yapilmakta-olan-yatirimlar-hesabinin-dogru-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/dd32b73d-fd4a-4989-aceb-9de932be74e0/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9846764a-3443-42c8-9839-8e4252f6bb36/iller-bankasi-ortaklik-payinin-bilancoda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/11ad7bd4-209b-4f02-9ba6-42aa811bcac3/ilk-madde-ve-malzeme-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c78b236e-7681-4232-bbd2-b6929b869b33/gelirlerden-tecilli-ve-tehirli-alacaklar-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b9f2ae99-4af4-4096-8af2-54fd854137d2/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b497d36a-ab62-4cb8-8588-b8c76e73be48/kamu-idaresine-ait-tasinmazlarin-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/c5ec8f6b-437c-4491-a048-3882a8472415/su-aboneligine-iliskin-olarak-alinan-guvence-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/14d69cd9-b95d-474e-bbde-9c6995f90d43/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi http://kamubis.com/decisions/SayistayFinding/2d378e4a-53bf-4598-8c5c-c14274445ae2/ham-su-tedarik-tesislerinde-kullanilan-elektrige-sanayi-abone-grubu-tarifesi-yerine-ticarethane-abone-grubu-tarifesinin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/c085e58a-ebfe-485e-b54b-4197279ffde0/taksi-duraklarinin-ihalesiz-olarak-ve-ecrimisil-tahakkuku-ve-tahsilati-yapilmaksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/16de3cfb-6f37-46c9-8e0b-c32dc6bfb51d/4734-sayili-kanunun-21-ve-22nci-maddelerindeki-parasal-limitler-dahilinde-yapilan-mal-alimi-harcamalarinin-yillik-toplaminin-idare-butcesine-bu-amacla-konulan-odeneklerin-10unu-asmasi http://kamubis.com/decisions/SayistayFinding/f9968ec0-8e37-43e2-87f0-0171e136a385/mal-ve-hizmet-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/3edf127b-d9cf-438a-b0c3-5a08a2cd5abd/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabindaki-tutarlarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b653ab76-a025-4638-ab62-ff0842b46ffe/cevre-temizlik-vergi-paylarinin-ilgili-belediyelere-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3bfcfd8b-dae7-4b1b-9b7d-167c802e7d4f/tasinir-islemlerine-iliskin-mevzuatinda-belirlenen-bazi-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/81f337ca-81c2-4e4b-b491-d380f1a7d7f7/belediye-ile-ilgili-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesinin-suresinin-belirlenmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3e572cb8-10ef-4f7d-9841-24eb0773e5b2/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/d11c8cd9-b216-4ec0-bca3-5ec6d87ed50b/belediye-sirketinden-personel-istihdam-edilmesinde-yaklasik-maliyetin-hazirlanmamasi-ve-sozlesmenin-turu-ile-bedelinin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/458fd7c2-6b60-4432-9543-f21cddd177eb/gerekli-sartlari-tasimayan-kisilerin-belediye-sirketinde-ise-baslatilmasi http://kamubis.com/decisions/SayistayFinding/6ff24ab5-fefe-45f7-9ad1-5eb45a97469c/avukatlik-vekalet-ucretlerinden-gelir-kaydedilmesi-gereken-tutarlarinin-emanet-hesaplarinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/721ecf57-6690-43b2-8162-080ea488b18a/butce-emanetleri-hesabinda-kayitli-olan-tutarlardan-zamanasimina-ugrayanlarin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/d086862c-2f10-4e40-bd10-a16bcf528c69/yapi-denetim-hizmet-bedelinden-belediyeye-verilmesi-gereken-paylarin-alinmamasi http://kamubis.com/decisions/SayistayFinding/851cfd69-6984-4c14-a3b3-780f8a59a61c/hazineye-ait-tasinmazlarin-satis-bedellerinin-tahsil-edilen-kismindan-hesaplanan-belediye-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0b7c4f37-b098-43d0-9b09-626fe670a929/harcamalara-katilma-paylarinin-sadece-yapi-ruhsati-alan-maliklerden-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/78ea3ced-cb29-4f25-825b-5d5bacaaef24/ulusal-bayram-gununde-calisan-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/6549b19e-03bc-4d43-972f-5fe84cec42a1/imar-barisi-kapsaminda-yapi-kayit-belgesi-alan-bina-malikleri-icin-emlak-vergisi-mukellefiyeti-kurulmamasi http://kamubis.com/decisions/SayistayFinding/5981fb2d-e869-470b-9e61-34fc36ca1ee4/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/0eb906b2-7a5f-4f58-aefa-578448c617e5/bazi-is-yerleri-icin-eglence-vergisi-mukellefiyeti-kurulmamasi http://kamubis.com/decisions/SayistayFinding/2bc73b25-41c7-4ed2-b1a8-f163aafa477d/belediye-sinirlari-ve-mucavir-alanlar-icinde-faaliyet-gosteren-is-yeri-sayisiyla-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefi-sayilari-arasinda-onemli-duzeyde-fark-olmasi http://kamubis.com/decisions/SayistayFinding/98661270-b6ed-417e-a65b-6f01298217b5/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/874307f4-9bd9-4bc0-9686-10fff10a01eb/elektrik-ve-havagazi-tuketim-vergisi-ile-yangin-sigorta-vergisinin-tahakkuk-kaydi-yapilmadan-tahsilat-kaydinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/e48b18c1-4dbe-4a3e-a36f-f507656ac2b1/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-gerekli-olmadigi-halde-bazi-hesaplarin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6421b311-2499-4848-af26-ce4a8deac9b9/pesin-yapilan-tasinmaz-satislarinda-hatali-olarak-diger-faaliyet-alacaklari-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/aa0034b8-8e66-4700-b72f-cd17cf2d6bd1/gelirlerden-tecilli-ve-tehirli-alacaklar-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2cab907e-b779-4dc1-bf44-03081678d238/tahakkuk-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fce97bd2-c8ec-488a-b063-c7b1bf4ee90f/banka-kredi-kartlarindan-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e574471a-e2eb-4b51-8a2d-6b79e5c9eabf/sozlesmelere-dayanilarak-girisilen-taahhut-tutarlarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/092b9f8f-21b3-48f3-bb90-01841a4b755c/dogalgaz-dagitim-sirketinden-tahsil-edilen-kazi-bedelinin-diger-hazir-degerler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0d117b61-158d-4be2-946c-52994366b713/kasa-hesabi-ve-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9580e5aa-2835-4bf1-96ef-481d8e80c085/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/db249b9d-e809-42b4-9894-14f2f627eede/yapim-isi-hakedislerinden-yapilan-gecici-kabul-noksanliklarina-iliskin-kesintilerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/1be44f4b-8a89-493e-ba12-55d52a02a487/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a3c5bc54-9f63-4510-ae61-a6b15c8b8f61/devreden-katma-deger-vergisi-hesabinin-gercek-degerini-yansitmamasi http://kamubis.com/decisions/SayistayFinding/88ac93d8-80dc-4417-967a-aa4a0177cd33/idare-tasinirlarina-iliskin-envanter-calismalarinin-ve-sayim-islemlerinin-yapilmamasi-nedeniyle-mali-tablolarda-hatali-bilgi-olusmasi http://kamubis.com/decisions/SayistayFinding/fbcd0467-90ab-41d0-8477-c4291a71107f/kidem-tazminati-karsiliklarinin-ayrilmamasi-ve-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/64dc88ed-4ae5-44ef-b837-5fe934216204/belediye-sinirlari-icerisinde-faaliyet-gosteren-dogalgaz-sirketine-ortak-olunmamasi-ve-bu-ortaklik-payinin-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/85432bae-3090-49c0-95ed-9e244323be64/ilbank-tarafindan-idarenin-genel-butce-vergi-gelirleri-payindan-ortaklik-hissesi-olarak-kesilen-tutarin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/d4f50f4d-70b2-459e-a9ad-4d5b8cd3d1b7/kiraya-verilen-tasinmazlar-ile-tasinmaz-kiralama-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/eb2d0e3a-7647-482d-83c2-4f8e6384c47c/teminat-ve-depozito-olarak-teslim-edilen-teminatlardan-gecerliligi-kalmamis-olanlarin-halen-kurumun-muhasebe-hesaplarinda-kayitli-olmasi http://kamubis.com/decisions/SayistayFinding/214c987a-a0e7-408f-8439-c41da4a8a739/yurtdisi-kuruluslara-uye-olunmasina-iliskin-cevre-ve-sehircilik-bakanligi-izninin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/3c0edb81-22f8-49a4-8f61-d7451fa2232a/mali-hukum-iceren-yonetmelikler-icin-sayistayin-istisari-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/3dfe3c5e-991f-411c-90cd-9a99988a527e/borclanma-limitlerinin-belirlenmesine-faiz-tutarlari-ile-mahkeme-ve-icra-dairelerine-hitaben-verilen-teminat-mektubu-bedellerinin-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/4b5a416e-9344-4632-9ff8-ece4e6f474fb/belediye-adina-tescil-edilmis-tasitlar-ile-belediyenin-envanter-kayitlarinda-yer-alan-tasitlar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/5f1e632a-66d7-4e89-9c8e-2f256a111d11/emekli-olan-iscilerin-kullanmadiklari-yillik-izinlere-iliskin-ucretlerin-sigorta-primine-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/f2432bbc-8c0d-413a-8d4d-bfb12f112258/isci-izinlerinin-is-kanununa-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5b47eb1d-58d1-4598-829c-a8ba2a0f3cbe/personele-yapilan-ulasim-yardiminin-tek-gecislik-kart-verilerek-yapilmasi-sonucu-kaynaklarin-etkili-ekonomik-ve-verimli-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6d366090-faae-4f02-98c7-e10a2cee5c3d/belli-bir-sureyi-gerektiren-hizmet-ve-yapim-isleri-kapsamindaki-dogrudan-temin-alimlarinda-sozlesme-imzalanmasi-zorunlu-olmasina-ragmen-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/2fc0a58c-e85e-4ece-97ef-f741cdfaf39b/kamu-ihale-kanununa-uygun-dusmeyecek-sekilde-personel-calistirilmasina-dayali-hizmet-alimi-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c4c706ed-f388-484d-a62b-669ec8d0e544/kurum-tarafindan-gerceklestirilen-yapim-islerinde-yapilmasi-ihtiyaci-ortaya-cikan-yeni-birim-fiyatlarin-yapim-isleri-genel-sartnamesine-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/082b456b-2f8c-425a-bc79-fd16dc912ea9/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/89abd915-3da3-4ea1-b8e5-ae8fd48f3382/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-10luk-limite-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c3e8ddb4-5c78-42c8-99f4-96187310d701/kurumun-hizmet-bedeli-ucret-tarifesinde-hatali-duzenlemeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/e9cff5ae-1041-4370-861f-9ecf0b23cd0e/yeni-eskisehir-stadyumu-icerisindeki-ilan-ve-reklam-unsurlarindan-alinmasi-gereken-ilan-ve-reklam-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/284c0a82-1063-441d-9525-1c9b280b3c7f/daha-avantajli-olan-elektrik-sanayi-abone-grubu-tarifesinden-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/97fabd8c-f838-43f8-969f-a360f3bc2616/asfalt-uretim-tesisleri-otobus-hareket-merkezleri-ile-tamir-bakim-atolyelerinde-kullanilan-elektrigin-elektrik-tuketim-vergisi-oraninin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/e8e375b2-352c-4800-a59e-466fc3cd1c32/belediyenin-ozel-mulkiyetinde-bulunan-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/8d74ec03-3d34-4b70-b00c-d6178b29b103/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7bc03003-298f-4a12-bb91-e67fded300c9/buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisi-paylari-ve-otopark-bedellerinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/809950e6-cd85-4471-bd95-d58002ed4ee2/baski-tarafindan-belediye-adina-tahsil-edilen-cevre-temizlik-vergisi-ve-evsel-kati-atik-bedeli-tahsilatlarindan-yapilan-hizmet-bedeli-kesintisinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/ae02bb84-dd75-4b75-bcae-b29b018838ee/buyuksehir-belediyesi-kanunu-ile-buyuksehir-belediyesine-birakilan-yerlerden-elektrik-tuketim-vergisi-tahakkuk-ve-tahsilatinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/38175b1e-2809-4cb7-8e6a-04f2baa60079/ilgili-vergi-kanunu-kapsaminda-yer-almadigi-halde-bazi-alacaklarin-yapilandirma-kapsamina-sokulmasi http://kamubis.com/decisions/SayistayFinding/928b16fa-5f9b-47c5-bbcf-518fd414e031/yap-islet-devret-modeli-kapsamindaki-yatirimlarin-ilgili-mevzuat-hukumlerine-gore-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/6eb98ae5-fc64-4354-8c32-4c062caadc2a/servis-plakalarinin-2886-sayili-devlet-ihale-kanununa-aykiri-olarak-ihale-yapilmadan-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/328fa656-5c53-4e3b-a688-3e174317f1cb/taksi-plakalarinin-belediye-kanununa-aykiri-olarak-ihale-yapilmadan-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/b06f72b6-819f-4052-944f-bc26a7436ba2/d-plaka-hatlarinin-belediye-kanununa-aykiri-olarak-ihale-yapilmadan-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/e673f2e2-adeb-4c95-a619-3833ab544cf4/tramvay-isletmeciliginin-belediye-meclisi-karariyla-estram-a.s.ye-devredilmesi-isleminde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/67bea2c2-7213-47a7-9bb9-56badf38bb83/tibbi-atik-sterilizasyon-tesisi-ihale-surecinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/fd75f989-3685-4993-a72b-521adbeaac38/tasinmazlari-kiralayan-kisilerin-sozlesme-yukumlulugunu-yerine-getirmemesine-karsin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/13c44fe6-7ee2-4359-9195-bde3bb5ea01d/balikesir-su-ve-kanalizasyon-idaresi-tarafindan-belediye-adina-tahsil-edilen-vergi-ve-kati-atik-bedellerinin-zamaninda-ve-tam-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/42f535a4-c03e-468e-a382-4a24006cb85d/tasinmaz-kira-sozlesmelerinin-noter-tasdikli-olmamasi-ve-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/430a501e-aa75-41d2-8cfb-3424faf80d70/belediye-sirketlerine-devredilen-yerlerin-ihalesiz-olarak-alt-kiracilara-kiralanmasi http://kamubis.com/decisions/SayistayFinding/0b886906-3dbc-4a29-9419-8925d9147f9c/bedelsiz-devredilen-tasinmazlar-icin-tapu-kutugune-serh-konulmamasi http://kamubis.com/decisions/SayistayFinding/4696c76b-f094-4780-9478-574a9508dc3d/tasinir-mal-yonetiminde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/bf7baca6-c837-41e6-b4e1-62ab188c93e2/kidem-tazminati-karsiliklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d5524e22-f4d4-4214-a9e0-b7112225da8b/varlik-envanteri-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d3285bc2-a0e5-4d26-8271-1dc40d06af91/devlet-ihale-kanunu-kapsaminda-yap-islet-devret-usulu-cercevesinde-yaptirilan-islerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/63a65467-c456-4a69-b800-f1f17b878604/tahsisli-olarak-kullandirilan-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/65d32568-08db-4828-8bab-f9f84bd0030d/gider-taahhutlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e87bfacd-4bd0-4fef-9ad4-b9bd862b5582/tasinmazlarin-muhasebedeki-kayitli-degerleri-ile-tasinmaz-icmal-cetvelindeki-degerleri-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/c7389ef6-095a-444d-a4ee-c28793e33f34/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/71a583db-42bb-4d2d-b307-a087f22590f6/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/45fd8b17-7429-4671-86c4-4db6ece59487/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1d192ee8-12f2-4fbf-b17a-dd010be44623/tasinmazlarin-ihale-yapilmaksizin-isgaliye-sozlesmesi-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e8d7462e-423c-4a0a-a905-9f0c399f332a/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1b674be-3828-4af2-8152-c8a31f9d15d0/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/5b8469b7-ec44-4a67-bd59-68de1436d6c3/maddi-olmayan-duran-varlik-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/df7f08e3-ef6f-41c5-b3c5-7fc86340cc21/verilen-depozito-ve-teminatlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/820fce10-5998-4cf8-a29d-5028714dbcb4/pesin-tahsil-edilen-gelirlerin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8eb195b9-c9d7-4ace-b3ed-58f828605723/park-alanlarina-sabit-kent-mobilyasi-ile-oyun-ve-spor-gruplarinin-hatali-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/9b87aedf-67d5-4930-83dc-a79ebb54ca37/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/643b76d8-9abc-4501-9882-a74ada69f1c9/yatirim-harcamalarinin-dogrudan-giderlestirilerek-yapilmakta-olan-yatirimlar-hesabina-kayit-yapilmamasi http://kamubis.com/decisions/SayistayFinding/11f0c3ea-bee9-48e8-b9e4-d0338e8cc95a/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7c493b35-4385-49a7-b68d-e0d0a51d8a7e/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/f31522e4-c7b7-4481-88e8-69bad2c987db/genel-hizmet-alanlari-ile-orta-mallarina-iliskin-kayitlarin-iz-bedeli-uzerinden-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f4317a9a-a626-4063-958a-d51a28a944b3/belediyeye-bagislanan-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1e2f6d45-d8f8-4fbc-9e5e-3cb68f22dc4b/hal-mudurlugu-zabita-sayisinin-mevzuatin-ongordugunden-az-olmasi http://kamubis.com/decisions/SayistayFinding/1ee2ab40-5550-4241-b440-dd5bf279ea67/butce-gelir-gider-tahminlerinin-gercekci-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/d795afab-9466-4dda-a283-5eefd9b14204/yon-levhalari-uzerinde-yer-alan-reklam-yerlerinden-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/1652a855-304a-4b60-aa96-a4dbea867e61/ilgili-belediye-dernek-ve-benzeri-kurumlara-aktarilmasi-gereken-eglence-vergisi-paylarina-iliskin-uygulama-hatalarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f1426100-30c3-4fac-9c1b-b2ed9e28e8a0/belediyenin-ozel-mulkiyetinde-bulunan-tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/09d363e6-b2bc-4914-842f-898580603b71/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/485520f8-d280-4a7b-a324-681cfd41d1bd/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9b43823c-ccd8-4069-918d-b37cc7000739/tasit-kiralama-hizmet-alimi-isinin-akaryakit-dahil-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/a8bf015d-c576-488d-bb34-7b9226a015e2/halk-ekmek-ve-unlu-mamuller-fabrikasi-isletme-mudurlugunun-butce-ici-isletme-yonetmeliginin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/36321ac1-8af9-4c6d-8703-6f6880eb76d5/gelir-kalemlerinde-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/b571afc2-ee3f-4f10-8a53-2510bb817ea8/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-mizan-cetveli-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/b209043d-ad33-423f-a70c-5ed143141c90/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8cc7f41e-7375-4205-a2ba-c0f58d346ee5/indirim-konusu-yapilamayacak-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/474d882e-f47c-4be1-8ca8-f74ce06c1506/park-alani-tesisi-yapimi-ve-kiralanmasi-isinde-kullanim-alaninin-kiraci-tarafindan-genisletilmesine-ragmen-kira-bedelinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/bf7f707f-90dd-4124-a430-9e18859b0dff/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-muhasebelestirme-islemlerinde-kesirli-yevmiye-numara-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ba145f5f-feb5-4ff9-b84d-bd3b788ed35a/ilk-madde-ve-malzeme-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/3d7d0e19-c6d8-4ffe-9658-f4b467b87368/insaat-yikinti-atiklarinin-tasinmasina-iliskin-harcamalarin-gider-hesaplari-yerine-yeralti-ve-yerustu-duzenleri-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9a32ba63-645d-415e-82b2-48a19e222c99/idarenin-kiraya-verdigi-bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/01a8c545-89d4-4d73-9932-f64663b36c4d/mevzuatin-icazet-vermemesine-ragmen-muhtarliklara-nakdi-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/a724bfac-fcbd-4a84-941e-3a0243d87f5c/sinema-pasaji-kiralamasinda-temel-ihale-ilkelerine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/bb3123cb-df88-44e9-aa69-71f620ab8cfe/sartname-satis-bedellerinin-ihaleye-katilimi-engelleyebilecek-nitelikte-olmasi http://kamubis.com/decisions/SayistayFinding/f1488ebd-4ec1-42aa-a406-206cfa6a41b9/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/49887fb2-4f04-41b2-a007-7544190d22d0/belediye-ile-ilgili-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesinin-suresinin-belirlenmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/cf11d0f7-7e1c-42da-883a-7acdb996a939/sozlesmeli-personele-yapilan-sosyal-denge-tazminat-odemelerinin-sigorta-primine-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d1a3e84d-6b08-4431-9d56-c663728e1daf/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/5a25b5b0-0742-4170-90fd-c7f24d0002e0/gecekondu-fonunda-toplanan-paralarin-idare-butcesinin-ilgili-bolumlerinde-fon-geliri-ayrinti-koduyla-gosterilmemesi-ve-fona-ait-odenek-tertibinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6904f703-7c3c-42e4-a0ac-33dc47d8ff76/gecekondu-fonundaki-paralarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/960934d7-f471-49f1-b863-8f8c551979a2/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/c4a4de1a-e82f-4e7c-bae7-a40228b1862c/idare-tarafindan-kiraya-verilen-bazi-is-yerlerinde-is-yeri-acma-ve-calisma-ruhsati-bulunmamasi-ve-buna-bagli-olarak-is-yeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/29f07784-1f24-4a12-a3e3-8551c31351b9/sosyal-guvenlik-kesintilerinin-sgkya-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/cb8ddf58-48e6-4674-ac8d-3e1dcdcf57d6/gelir-kalemlerinin-genel-tahsilat-oranlarinin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/5a9d82e8-d23b-4da2-83f8-59414bd2fc08/vergi-kesintilerinin-gelir-idaresi-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/eaad9b3e-c1d9-4156-a6c0-0bf53e4d1b00/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanliklarina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/73930dba-dffa-43cd-ae26-dd62731e2095/jeotermal-kaynaklari-kullanan-isletmelerce-yatirim-izleme-ve-koordinasyon-baskanligina-odenen-pay-uzerinden-alinmasi-gereken-belediye-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2589ee99-08e0-491d-98b4-9369a15b83ff/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/1c5c2345-d5d4-4df6-b365-7c746a490c20/idarenin-tasarrufunda-bulunan-bazi-yerlerin-isgal-harci-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/69883040-b91d-4614-a65b-92c43909ce84/tasinmaz-formlari-ile-tasinmaz-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/f7a2c1bf-555f-4429-aef0-8b7637e1799d/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bb38292c-26cb-4254-b935-4ca850b1c83c/diger-kamu-idarelerince-belediyeye-tahsis-edilen-bina-arsa-ve-parklarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5e65820e-5ff6-418b-a846-a433ae0b3f49/idare-bina-ve-arsalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6d6a1d0c-60d9-4024-b7ff-df213ac49337/sayistay-ilamiyla-hukum-altina-alinan-idare-alacaginin-kisilerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/c1c80859-202d-4c7f-b268-e6ae0ca5698a/kalkinma-ajansina-odenmek-uzere-hesaplanan-idare-katilim-payinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/270a3fc5-e5bd-4c2f-8b96-2b95267dad20/yapim-isi-hakedislerinden-yapilan-gecici-kabul-noksanliklarina-iliskin-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/29e036b4-e243-49d7-a748-4736dee337b7/ileri-tarihlerde-odenecek-faiz-giderlerinin-gider-tahakkuklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/65904cb2-a017-4f0e-9780-62b8bfe8b006/asevi-ve-nikah-sarayi-terasi-tadilati-yapilmasi-isine-ait-harcamalarin-maddi-duran-varlik-hesabina-kaydedilmek-yerine-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/6f395f78-1373-42b7-9caa-6df28840e111/yapimi-devam-eden-bazi-yatirimlara-iliskin-harcamalarin-dogrudan-ilgili-duran-varlik-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/b086d48c-5daf-45c8-a109-dda27343eabd/tanitici-levha-yazi-ve-resim-gibi-ilan-ve-reklamlarla-ilgili-ilan-ve-reklam-vergisi-tahakkukunun-gerektigi-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9a49be70-9774-48da-a5d7-af161602200a/isyeri-olarak-kullanilan-dairelerin-emlak-ve-cevre-temizlik-vergisinin-hatali-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/91167b8c-8b5a-4d7d-a9a7-01e10a0b43d2/faal-olan-isyerlerine-ait-belediye-gelirleri-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/545f75fb-84ac-435d-9b6b-0b63fed23300/mahalli-idare-sirketi-kadrosuna-gecirilen-iscilerin-hakedis-odemelerinde-sirkete-odenen-kar-payi-hesabina-sozlesme-giderleri-ve-genel-giderlerin-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/c5064676-b24c-4b2d-a9af-51da9e1befa1/zamanasimina-ugramis-alacaklara-odeme-emrinin-gonderilmesi-uzerine-mahkemelerin-iptal-karari-vermesi-ve-giderlerin-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/cf4919af-9d21-4867-8b02-43fcbc3995dc/verilen-idari-para-cezalarinin-uygulanmasinda-kanuna-aykiri-davranilmasi http://kamubis.com/decisions/SayistayFinding/9c34b759-31cd-4cfd-8877-b2500d7952fb/belediye-meclisi-karari-olmaksizin-sporculara-odul-verilmesi http://kamubis.com/decisions/SayistayFinding/952a4abf-1588-4200-b0f4-9992002af4e2/yapim-islerinde-taahhut-edilen-personelin-calistigini-kanitlayan-belge-olmamasi http://kamubis.com/decisions/SayistayFinding/2ac11997-8918-4d98-8118-623f364c8756/yapim-islerinde-all-risk-sigortanin-yapim-isleri-genel-sartnamesine-uygun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/0383b7e3-d002-4c1d-bf7c-d50eea379da3/yapim-isinin-suresinde-bitirilmemesine-ragmen-ihtarnamede-isin-bitirilmesi-icin-sure-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/91039728-41d7-48ef-9291-47b83b51e247/yapim-isinin-gecici-kabule-uygun-olmadigi-durumda-on-inceleme-tutanaginin-olmamasi http://kamubis.com/decisions/SayistayFinding/72436f8b-6ca6-45ab-a13a-ee7687a6c4ab/birim-fiyat-teklif-almak-suretiyle-ihale-edilen-yapim-islerinde-on-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/f5ba3a71-9806-4611-9f43-70eb39ca1d72/sure-uzatimi-verilen-yapim-islerinde-revize-is-programinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c9b5f0d1-fead-498d-acc6-5df4b17992ae/dogrudan-teminle-gerceklestirilen-arac-kiralamalarinda-puantaj-tutulmamasi http://kamubis.com/decisions/SayistayFinding/80893c07-c7bd-47ff-8635-b4bd6828b1f2/ihale-edilen-yapim-islerinde-yapim-isleri-genel-sartnamesine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/ee3c4292-603f-4856-8236-bb914b181c54/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d0fac393-3edf-4d06-9c9e-d92433f2f3ba/bazi-hizmet-alimlarina-iliskin-sozlesme-ve-sartnamelerde-belirsizlikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/e3b0d547-2a73-44f5-a877-a036b9259127/tahakkuk-etmis-alacaklardan-zamanasimina-ugramis-olanlarla-ilgili-gerekli-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/075a4856-417d-47d0-995d-2e0b598ccf5a/sozlesmeli-calistirilan-egitmenlerle-ilgili-esaslarda-belirlenen-olcutun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/3c3f7b04-67ce-4538-b9a4-54cf97b59a37/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/84c97b52-ccf1-4fdf-a7a0-88dbab3e68c7/tasinmaz-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/6aa9a453-0312-4153-9568-6714d407768e/kamulastirilan-yerlerle-ilgili-emlak-vergisi-tarhinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/da742c35-bc45-46f4-ba21-8a14f35a7c2b/kamu-kurumlari-tarafindan-kamulastirilan-tasinmazlar-ile-devir-ve-ferag-edilen-tasinmazlara-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/bb8da47c-2541-4970-a2d1-e103633b11b5/sihhi-isyerlerinin-isyeri-acma-ve-calisma-ruhsatinin-ayni-gun-verilmemesi http://kamubis.com/decisions/SayistayFinding/93d125d3-6628-408f-b1ba-d00341864dad/isyeri-acma-ve-calisma-ruhsati-alinmadan-faaliyette-bulunan-isyerleri-ile-ilgili-olarak-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/13a486f9-2da3-4684-9d4a-bfd73979ce4e/indirimli-emlak-vergisinden-yararlanan-kisilerle-ilgili-gerekli-incelemenin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/40651768-4741-4d6b-9d2a-7e5a672b80a1/haksiz-cikma-zamminin-tahsil-edilmesiyle-ilgili-gerekli-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/48d1590a-8087-457f-9969-3e702dc3af6e/encumenin-yetkisi-olmadigi-halde-usta-ogretici-ucretini-belirlemesi http://kamubis.com/decisions/SayistayFinding/7458e35e-f57c-4f20-a5d4-48a29895d159/el-ilanlariyla-ilgili-ilan-ve-reklam-vergisinin-izin-alinmadan-dagitilmasinin-tespiti-halinde-vergi-usul-kanunu-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/187456ee-0d2b-48f1-9d67-f3ff03de724d/eglence-vergisi-alinmasi-gereken-isyerlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cd51c266-b0df-40f8-9c65-50bed6a7ff7d/bosalan-pazar-yerlerinin-ilan-yapilmaksizin-dilekce-uzerine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9ac902d9-e446-4976-a371-02b6c0042550/binalara-asilan-ilanlarla-ilgili-ilan-ve-reklam-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8221d6d2-74db-4ea0-a980-24ef37560fe8/ilk-madde-ve-malzemeler-hesabinin-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/21fb6439-7118-4486-9edc-aa3f051a82eb/belediyece-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/bf2a2cd4-839c-4413-a331-866f788cc5cc/kurum-mali-tablolarinda-yeralti-ve-yerustu-duzenleri-hesabi-basligi-altinda-su-kuyulari-ile-su-ve-kanalizasyon-hatlari-kaydinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/892b3c8c-6259-4f26-8528-211230b45737/vezne-araciligiyla-nakit-tahsilat-yapilmasina-ragmen-kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/710a58d0-c22f-4b2b-8944-3013015f34e1/yerli-muhteva-orani-sartini-tasimayan-yabanci-menseli-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/dc7680b7-2447-4288-ae38-bedba2690a50/personel-giderlerinin-mevzuatta-belirlenen-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/5f5ec2b5-3fce-4727-bc85-411010f6fca7/otel-binalarina-ait-emlak-vergilerinin-eksik-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/85ea47b5-e120-4373-b648-fce281daa401/kamu-ihale-kanununun-21b-maddesindeki-sartlar-gozetilmeden http://kamubis.com/decisions/SayistayFinding/51cc226f-c0c5-4b8a-9c02-96adf9cb8b1e/imar-planinda-kamu-ortak-kullanimi-icin-ayrilmis-olan-alanlar-ile-belediye-tasinmazlari-uzerindeki-isgallere-iliskin-ecrimisil-tahakkuk-ettirilmemesi-ve-isgallerin-sonlandirilmasi-icin-yasal-girisimlerde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/5c052e93-335e-4c2c-a27e-cc83ac5981b7/kamu-ihale-kurumundan-uygun-gorus-alinmaksizin-dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlara-iliskin-yasal-limitlerin-asilmasi http://kamubis.com/decisions/SayistayFinding/b5cd33a1-eabf-4021-ac47-dd40d33c5899/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/51ae3516-d526-4d55-8519-db721170e4e4/diyarbakir-buyuksehir-belediyesinden-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b61e9371-cba9-49e3-bc54-cdbaac6fe039/demirbas-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/69eba1ff-f929-4a4e-92d2-6c134a212107/ilan-ve-reklam-vergisinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/ee792f75-cd95-4db6-b267-e567290dbcda/hizmet-imtiyaz-sozlesmesine-konu-edilen-maddi-duran-varliklarin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fdad20c8-ca06-4329-955b-7b075f2e9fdd/kira-sozlesmesinde-yer-alan-hukumlere-uymayan-kiracilardan-ceza-kesintisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c9b24b9a-0b99-453d-9d44-8d547da421e4/pazar-yerlerinin-isletme-esaslarina-uygun-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/7f0c2532-66c5-4c03-96c3-54f12a0fa583/sirketi-zarara-ugratan-yonetim-kurulu-hakkinda-rucu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a881f780-deb9-4f07-b21b-e29deb0afdbe/otopark-isletme-yonetim-esaslarinin-olmamasi http://kamubis.com/decisions/SayistayFinding/c5d143b0-c11a-418d-908a-e93fdd418259/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3bc9d859-36b0-41f2-ab04-d30cde8741a2/evsel-kati-atik-ucretinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4cec94e2-ebd7-4643-9a77-bbd217c9c569/bilanconun-donem-net-zarari-hesabina-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/cdaaa07d-96e0-4032-a1c7-871c5c42adb6/sayistay-denetim-raporunun-belediye-meclisinde-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/18664871-014c-4d12-986c-8a4429e3e0ae/butce-aktarimlarinin-yil-sonunda-toplu-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/a09de73b-58ff-4c90-aebc-2bd6e9bab425/ozel-kalem-mudurlugu-kadrosuna-yapilan-atamalarin-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/181bba5d-fe11-47f8-b39b-0a83531b4f8f/sozlesmeli-personelin-sube-mudurlugu-kadrolarinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/7bde795c-82a3-44d9-9548-720f424146fc/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/5bcdf008-c42d-4bfc-a755-66746552eb21/is-kanununa-tabi-olarak-calisan-iscilerin-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3eb4c49a-cec8-4b7c-b40b-f7af94788cd9/otopark-gelirlerine-iliskin-hatali-uygulamalar http://kamubis.com/decisions/SayistayFinding/9df04661-7bbc-4aae-a5b3-55ffd355e3a4/idarenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/cbeb14f3-3578-42a2-9879-6fa78914ef34/ilce-belediyeleri-tarafindan-buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/915b34e8-0c43-45f4-af1e-32e882b798ba/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerine-iliskin-verilerin-saglikli-bir-sekilde-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/332af878-d5ca-4d4e-9a6f-97e1cdfdd150/belediye-sinirlari-icindeki-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/16b532e1-9c3a-46db-b455-2fc54e068740/tasinir-mal-cikislarinin-yil-sonunda-toplu-sekilde-yapilmasi http://kamubis.com/decisions/SayistayFinding/9b8691d9-3cae-4c7c-bbb0-f15b356f8c88/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/642c1530-c67f-4ae9-ac7f-ad99e6c859a3/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/613f2ace-6311-4d94-9cea-701087f60fee/yatirim-harcamalarinin-dogrudan-giderlestirilmesi-ve-buna-bagli-olarak-ilgili-maddi-duran-varlik-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/582cd81f-031c-4363-b9e1-23a80fbd2d41/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-sosyal-guvenlik-borclarinin-mali-tablolarda-eksik-tutarlarla-yer-almasi http://kamubis.com/decisions/SayistayFinding/347ab834-e0ad-4c92-be82-d69abc0d8a8f/iller-bankasi-tarafindan-belediye-adina-tahakkuk-ettirilen-yasal-paydan-henuz-kesilmemis-kanuni-kesintilere-iliskin-borc-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/51819c31-a6aa-42f4-af74-416aa86087d7/guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda http://kamubis.com/decisions/SayistayFinding/6885a2ab-8bff-44b4-9003-135c37003d80/ilce-belediyelerince-tahsil-edilen-ve-buyuksehir-belediyesi-hesaplarina-aktarilmasi-gereken-otopark-bedellerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/28b473cf-2627-4a0b-b64e-c26300e0b5f8/beyanname-vermeyen-vergi-mukellefleri-hakkinda-uygulanmasi-gereken-cezalarin-tatbik-edilmemesi http://kamubis.com/decisions/SayistayFinding/e2594ada-4998-4d8b-a90a-d6ec2e4b1552/tatil-gunlerinde-calisan-isyerlerinden-calisma-ruhsati-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/eb7a51b0-31bc-4537-8959-c1426776b226/faaliyet-alacaklarindan-yapilandirilmis-olanlarin-ayri-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4e61f2db-2803-4b9a-b9da-f42436b1393f/yapilandirilmis-borclarin-muhasebe-hesaplarinda-vadelerine-gore-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fd822f7c-ab4c-45a0-a33b-5cf2b2bb74a3/arabuluculuk-ve-mahkeme-kararlari-ile-odenen-ucretlerden-gelir-vergisi-kesintisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/16bee713-ddbe-43e9-bd6b-371241becc20/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7a7f43f3-eab5-43cd-80e6-a6c6862b2ca2/servis-araclarinin-ihale-yapilmaksizin-suresiz-bir-sekilde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/7f3fc6d1-95e3-47b2-be6c-078417d5a121/reklam-alanlarinin-ihale-yapilmaksizin-kiralanmasi http://kamubis.com/decisions/SayistayFinding/1cd48277-7fb4-451f-a497-e281558e85d0/uygulama-imar-plani-ile-cevre-duzeni-plani-hukumlerine-aykiri-olarak-akaryakit-istasyonlarina-fazla-emsal-verilmesi http://kamubis.com/decisions/SayistayFinding/29ba9706-8bb0-43b2-aa8b-2ff1b7e270a7/belediyeye-ait-tasinmazlarin-tahsisinde-kanunda-belirlenen-sure-sinirlarina-uyulmamasi-ve-bazi-tahsislerle-ilgili-meclis-kararlarinda-sure-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/e671ba09-9ce3-44a5-9923-1c62dc9e70a2/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c88e2a18-f8f8-4c78-973e-dcc810cae5f5/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregince-hazirlanmasi-gereken-tasinmaz-form-ve-icmal-cetvellerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/3aff58a8-20de-44f3-9aeb-86d3c756aaa9/ilbank-a.sne-olan-ortaklik-payinin-mali-kuruluslara-yatirilan-sermayeler-hesabinda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/15083a4c-7b15-4c26-9cc9-acb22bf32a18/belediyeye-ait-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/f17abc44-da36-43f8-a97a-a8c407cd2c1e/belediye-sirketine-isletilmek-uzere-verilen-yerlerin-devir-bedellerinin-dusuk-belirlenmesi-ve-sirkete-devredilen-yerlerin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/2b16242b-402b-4a04-a56a-c4f1e3bdc271/belediyeye-ait-tasinmazlarin-isletme-haklarinin-ihale-yapilmadan-belediye-sirketlerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/dab0bcf8-2180-444f-b420-7374ea9082b7/tahakkuk-eden-kira-alacaginin-takip-ve-tahsilatinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/2f4557b2-8447-4532-9002-cf0aea45a8b1/hazine-tarafindan-tahsis-edilen-tasinmazin-dernege-ucretsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/323d1629-b31d-46ca-b572-5d4b5ff23e2a/hizmet-alimlarinda-4734-sayili-kanun-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/89f2a6b7-9eab-47ec-9151-aa89e35752d7/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/8b4cd5d4-a39f-476d-b548-53fbf2ecccd6/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/215003f5-8b56-401e-9072-65449d676f74/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/7e088673-8f95-4248-a232-81b6a473bcd9/idare-tarafindan-icme-ve-kullanma-suyu-tarifelerinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/8249b383-1f8a-4a4b-82c0-71debad246af/ozel-kalem-mudurlugu-kadrosuna-yapilan-atamalarin-amaca-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/f4d4ea91-dc22-409e-8102-9501af613ac8/sube-mudurlugu-kadrolarina-mevzuata-uygun-olmayan-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/e54596bd-843b-4995-b121-0d7cc40a65ff/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f1840670-f90c-4c66-a3a1-064d2ad4597a/sayistay-ilamlari-cetvelinde-henuz-tahsil-edilmeyen-tutarlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/eb12185e-3465-4c1c-9d71-6f9812c6f787/yevmiye-defteri-ve-muhasebelestirme-belgelerine-alt-yevmiye-numarasi-verilerek-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/513949b3-6ff3-4748-a993-0f089d42cabd/belediye-kanunu-hukumlerine-gore-belirlenen-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/4d657ebc-fce0-451a-b1cf-a1143328e43f/yonetim-kuruluna-mevzuata-uygun-olmayani-borclanma-yetkisi-verilmesi-ve-borclanmalarda-cevre-ve-sehircilik-bakanliginin-onayinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/bfe25f4c-555b-4d5b-b41e-845b4d587793/guvence-bedellerinin-guncel-rakamlarla-kayitlarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/062ab185-4c9b-4983-a722-4472f00b61e5/tasinmaz-envanterinin-yonetmelik-hukumlerine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1b413893-abe1-4987-80e0-0f43b7c49021/belediyenin-gorev-ve-hizmet-alani-ile-ilgisi-olmayan-alanda-sirket-kurulmasi http://kamubis.com/decisions/SayistayFinding/65135a05-141b-4dee-b4f7-a3950e22ff09/ilan-ve-reklam-vergisi-tahsilat-oraninin-cok-dusuk-olmasi-ve-vergi-ziyai-cezasinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/ee3ad60d-2121-4287-b1a8-5164917c575e/kati-atik-duzenli-depolama-tesisi-ile-en-yakin-yerlesim-birimi-arasindaki-mesafenin-250-metrenin-altinda-olmasi http://kamubis.com/decisions/SayistayFinding/e9a13776-0023-45f8-ae2d-4079ede62fbc/kamu-ihale-kanununda-belirlenen-parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/12d62078-93a9-400d-9f7b-7beb4fb3fbe4/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/81cb82c5-87bb-4803-8880-a83754d4912d/bazi-hizmet-alim-ihalelerinde-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/cd2926d1-c6ef-4a58-b39b-50a4232c1992/buyuksehir-belediyesinin-yetki-ve-sorumlulugunda-olan-yerlerde-yetkisiz-kisilerin-otopark-hizmeti-sunmasi http://kamubis.com/decisions/SayistayFinding/10a15168-1f3a-41a8-a787-19992aa684e0/yevmiye-numara-uygulamasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c3ce6278-97ea-4f2e-b2cd-9b3d4bba74aa/kisilerden-alacaklar-hesabinda-kayitli-alacaklarin-mevzuata-uygun-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/15c4f461-1cbf-4bc7-aa36-b02a8261c1dc/yapim-islerinde-is-artislarina-iliskin-gerekce-raporlarinin-yeterli-dayanaktan-yoksun-olmasi http://kamubis.com/decisions/SayistayFinding/fc3a8593-96b8-411f-ba91-92b5cc72fa32/uygulama-projesi-hazirlanabilecek-pek-cok-yapim-isi-icin-birim-fiyat-ya-da-karma-teklif-alinarak-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/f37bfb17-908b-4834-bda4-371a72e0d1c6/ihale-sureci-tamamlanmadan-ayni-is-icin-21b-pazarlik-usulu-ile-ihaleye-cikilmasi-ve-sozlesme-suresinden-daha-uzun-sure-uzatimi-verilmesi http://kamubis.com/decisions/SayistayFinding/289ee793-b29f-470b-8f14-1395b2643ce0/birim-fiyat-yapim-isi-ihalelerinde-yaklasik-maliyetin-gercekci-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/429fde27-128d-4346-991c-37c3148b8c56/bazi-birim-fiyatli-yapim-islerinde-gecici-hakedis-raporlarinin-yapilan-imalati-reel-olarak-yansitacak-sekilde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/1daa2585-5c6f-49ab-bcb9-b76c66cc2cff/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/33efef51-3fd8-4d9e-9312-aacf9d13c9c9/trafo-kurulumlari-ve-diger-ilk-yatirim-giderlerinin-idare-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/a368c849-e244-4b9d-a2ad-7bddeb6696dd/gelir-tahsilat-oranlarinin-dusuk-duzeyde-bulunmasi http://kamubis.com/decisions/SayistayFinding/924efcf4-a0ae-4d51-85f5-4d65120ce8d5/mevduat-faizlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9cd40ec7-e2df-48cb-8b41-6d48dd06b7b7/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/bd1f8ac3-7128-4640-a4b5-019e34326ab1/ozel-kesim-tahvil-senet-ve-bonolari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d7293822-8896-4e51-8675-f1fe356daf00/bazi-alacaklarin-gerceklesme-ve-donemsellik-bakimindan-dogru-tam-ve-gercege-uygun-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c86b3544-cc68-4e54-aa7a-b21aa3f5f911/satisi-yapilan-tasinmazlarin-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/38440358-03ba-4923-8c60-be065bbea3bb/genel-butce-vergi-gelirlerinden-ayrilan-payin-iller-bankasi-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/19dcc6ab-b9e9-437a-a02e-95a251f3578d/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1a5e161c-1774-4783-b332-c922c1d6f6ea/ortak-altyapi-hizmetleri-kapsaminda-buyuksehir-belediyesi-tarafindan-tahsil-edilen-gelirlerden-kuruma-aktarilmasi-gereken-gelirlerin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/84c1f603-351d-4d1f-9991-ca2fbbfc819f/tasinmazlarin-mevcut-kullanim-sekli-ile-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/0ad5c3b7-d53e-494d-8a13-51903e546ba3/kadrolu-iscilerin-yillik-izinlerini-kanuna-uygun-olarak-kullanmalarinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/82b9c844-5f74-49d0-bb5a-d023696c4428/kamu-kurum-ve-kuruluslari-personel-servis-hizmet-yonetmeligi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a7939dc0-3deb-4a09-899e-b153e582950a/kurum-gelirlerinin-bir-kisminin-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/05e681c6-5077-436a-90d8-745575bbab7d/temsil-agirlama-toren-fuar-ve-organizasyon-giderleri-butcesinin-diger-harcama-birimleri-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/430b482e-fe7a-4308-ba27-a3733d0ec48d/hesaplanan-katma-deger-vergisi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/001a4384-d0cf-4695-89cc-41e97b43898a/kurumca-belirlenen-ucret-tarifesinde-katma-deger-vergisine-iliskin-aciklama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b8874f5f-466f-4363-9321-f40dbd96db4c/sayistay-ilamlarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/41ce6f6f-4f23-4681-8bbf-f369622611a3/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-kesintilerinin-yanlis-hesaba-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/eda1a7c7-0e94-4e1c-ac62-1be99d67e609/hakedis-odemelerinden-yapilan-vergi-borcu-kesintilerinin-yanlis-hesaba-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/5d27410e-b958-4d99-86de-33833ef2e1eb/ankara-buyuksehir-belediyesi-meclisince-alinmis-bir-karar-olmadigi-halde-kati-atik-tasimasinin-kurum-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/664631a5-a06c-4858-af58-26b91b76dec4/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/f9ae58fd-9237-4275-9554-39e3022df3de/ankara-buyuksehir-belediyesinden-alinmasi-gereken-zemin-tahrip-bedellerinin-takip-ve-tahsilinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/d1dbf764-e23a-4ecf-961c-1d3999edecd2/ankara-buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/85940a09-b880-4d75-9d08-265a93a66829/kurumun-muhtelif-birimlerince-acik-ihale-usuluyle-yapilmasi-gereken-alimlarin-kisimlara-bolmek-suretiyle-dogrudan-temin-ve-pazarlik-usuluyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/c87d2a0f-666f-4ef8-9361-4013857d138a/ihale-yapilmadan-finansal-kiralama-yontemi-ile-temizlik-araclari-alinmasi http://kamubis.com/decisions/SayistayFinding/35791fa1-e29e-4af8-a4b4-731546dadd5f/mevzuatta-nitelikleri-belirtilenlerin-disinda-bir-arac-edinilmesi http://kamubis.com/decisions/SayistayFinding/b838304e-3c2e-4819-a229-ccca2be40bdc/cop-toplama-hizmet-alimi-isine-iliskin-arac-kiralama-ihalesinin-yakit-dahil-yapilmasi http://kamubis.com/decisions/SayistayFinding/88333ffb-d806-4a66-a690-913e505c65d6/orman-isletme-mudurlugunden-kiralanan-mesire-yerine-iliskin-belediye-kiracisinin-sozlesme-hukumlerine-uymamasi http://kamubis.com/decisions/SayistayFinding/9f1ca9f6-82f9-4eee-a13c-1fd50fcfac13/gecekondu-fonuna-aktarilan-paylar-icin-acilan-fon-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9eb7402e-be65-4ccc-9267-abf4698d1715/bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/7d82d31b-c562-4f20-907f-a3be27610c4e/bazi-tasinmazlarin-belediye-kanununda-belirtilen-sureden-daha-uzun-sureli-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/4c9f4b50-0c53-4a89-b57d-6ee621b0df41/belediyenin-sahibi-oldugu-sirketteki-hisse-tutarinin-muhasebe-kayitlarinda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/af5f2eee-97be-46c1-9fc0-65b17094f555/amortisman-defterinin-tutulmamasi-ve-amortisman-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/22b86612-720b-4993-b92a-c8ad152a85b2/yap-islet-devret-kapsaminda-yaptirilan-maddi-duran-varliklarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4770ce15-11cc-4639-b48a-a81168e715c2/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8ff0fd9d-0e04-474e-9525-9a9dd82c0823/belediye-tasinmazlarina-ait-formlarin-duzenlenmemesi-deger-tespitlerinin-ve-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e32169b4-fdf3-4cba-b407-7e64a6265f1c/sosyal-denge-sozlesmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c3c6b101-231e-45b2-9ed9-514bf44b4d63/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/13040bf1-2835-4de2-969c-db2e981b7cbf/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/72894091-ed52-4a28-860e-570c4d307d27/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cdfbbf20-12cc-4353-b1e2-3cd8e5849265/orta-mallari-ve-genel-hizmet-alanlari-icin-tasinmaz-kayit-formlari-ve-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/930ea3e7-2ab7-4c59-a709-076d986cbad3/on-yildan-fazla-surelerle-ihale-yapilmaksizin-tasinmaz-kiralanmasi http://kamubis.com/decisions/SayistayFinding/513ced35-5c43-4b8b-88ca-0f2cb8b47709/cevre-ve-sehircilik-bakanligi-onayi-olmaksizin-borclanma-yapilmasi http://kamubis.com/decisions/SayistayFinding/4513a6f3-05ae-4b15-98d3-75fb3438e584/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/78de5a79-879b-4dd8-b662-2eec1a58544a/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/f2a51165-7945-434a-9989-5478375e13d3/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-buyuksehir-belediyesince-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/ec15c891-4ba2-4bc3-b01f-a83ef8616be4/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9f1132d3-7ddf-4fe6-945f-2aa6e6962271/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6946a8e9-b1f9-48b3-8411-b9fedac90d74/buyuksehir-belediyesine-aktarilmasi-gereken-otopark-bedellerinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/41223afe-f797-4427-b812-123015ab6e97/gecekondu-fonu-hesabinda-toplanan-gelirlerin-belediye-giderleri-icin-harcanmasi http://kamubis.com/decisions/SayistayFinding/f0ec37cd-af36-4df9-8395-419b1b00058d/mal-ve-hizmet-alimlarinin-dogrudan-temin-limitlerinin-altinda-kalmak-maksadiyla-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/151e3191-9f9b-4bb8-8082-a84758fa4604/gider-taahhutlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2766078d-5d50-43ae-a062-1ae92a65718f/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6a0874e8-2e30-45db-b0f7-0d4d34412c96/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a1b1f77b-7d79-4037-a05f-7e3e7b4dc889/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a6801ccd-39a2-45fe-9895-5f1397585812/elden-cikarilacak-stoklar-ve-maddi-duran-varliklarin-100-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/5480429d-a29c-48e7-8882-f135b312de7c/kesinlesen-sayistay-ilamlarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f550d966-cba7-456c-a892-e50d807e11dc/hizmet-alimi-suretiyle-tasit-edinilmesine-iliskin-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/738f9616-b220-4a59-9333-3c349d345962/tasinmaz-kultur-varliklarinin-korunmasi-katki-payinin-ilgili-idareye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a4f284ea-63dc-4639-98e3-0d8a7cb902f3/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e2bbb67c-4806-4e7a-81c0-a2b5dfc25035/verilen-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b2f41a42-329a-462f-92ec-5aeacd20d458/belediyenin-sirketindeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/4bee213d-dc58-42aa-aa9b-84504df9ab94/iller-bankasi-sermaye-tutari-ile-mali-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/8cf8c6d6-b612-4663-b858-7c17b8a31127/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c6ebfeb3-5de4-4edf-a438-c6f94bf02f1c/belediyece-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/01bfa48b-3769-40e0-a3a1-daa491bd5a97/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/7101b7e2-7043-4f88-8a09-3f4bd9e05f00/yillik-izin-hakkinin-mevzuat-geregince-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3b533beb-4cf5-4357-9afe-553dc8bd2a5e/is-kanununa-aykiri-olarak-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/bb860f76-c31c-4981-bcdf-1b8435fd61ca/billboard-ve-reklam-panolarinin-kiralanmasi-isinde-ilan-ve-reklam-vergisinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/09cca163-a432-43c1-ab1a-724086d15631/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c415fdac-f9c1-4df6-9991-04a2ac333f15/belediyenin-kiraya-vermis-oldugu-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/84b413d9-fd55-4d5b-a194-b3261763d3b9/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/2720d727-ba22-4cf4-b6f8-957c118fafc3/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/72ef059b-8957-4b99-bb24-4e5eae379131/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/9c8c7373-4f59-4db1-8b3d-2f266af6bd1c/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7b17c4d8-83ff-4bbc-9d5d-c666f282a6a0/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5d3afc6d-bdf2-4fa9-a10d-c6fceef6d134/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/9bedc909-a5f8-4589-bf5a-b2f2d5d87d84/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/601dad4a-d588-4df1-a115-94d471beb4de/diger-kamu-idarelerince-belediyeye-tahsis-edilen-arsalarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f8b1b051-d55b-4e5a-b041-218fa938420c/idare-arsalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/754ce5dd-8058-4d8c-961e-87cc6b972dbe/ihale-edilen-yapim-islerinde-atik-tasima-ve-kabul-belgelerinin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/31e7cb9b-530b-4884-b05a-71062a53b003/sirketin-sermaye-artislarindan-kaynaklanan-indirim-hakkinin-kurumlar-vergisi-beyannamesinde-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/e2d13af4-4347-4fef-a15d-4599a459afda/verilen-nakdi-teminatlarin-geri-alinmamasi http://kamubis.com/decisions/SayistayFinding/14435ad7-e775-499d-8177-ebb9f139f3f6/verilen-kefalet-tutarinin-sermayesine-gore-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/67be1451-5f1f-4a75-b640-959673efdfbc/vergi-odeme-vade-tarihlerinin-gecirilmesi-sebebiyle-gecikme-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/d4d23339-c5db-4f03-818e-503f4842b3bd/sirket-tarafindan-mahkeme-asamasinda-olan-diger-cesitli-alacaklara-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b1781588-a8d8-4402-9b24-7f7579e02c79/sirket-tarafindan-iscilerin-isyerine-gelmesi-icin-servis-tahsis-edilmesine-ragmen-toplu-sozlesme-kapsaminda-iscilere-verilen-tasima-kartina-gelir-vergisi-stopaji-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/bd6f061b-60fb-431c-bb12-2788e9582770/sirket-tarafindan-banka-kredi-vade-tarihlerinin-gecirilmesi-sebebiyle-odenen-gecikme-faizinin-kanunen-kabul-edilmeyen-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/1ec4b2c9-67db-42ca-8445-080e148985e7/bergama-santiyesindeki-asfalt-plentinin-etkili-ekonomik-ve-verimli-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/be32f8de-5da1-4ae6-a596-3e9b9d2f2742/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ffac1fd8-4ef0-45a9-9e00-0656a7035741/vadeli-mevduat-faiz-gelirlerinin-net-tutardan-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/bd5a9129-6b26-42a5-addb-dd706396f02a/alinan-diger-avanslar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/abaede30-ddc8-4c22-8e19-d779b26d16ce/diger-cesitli-kisa-vadeli-yabanci-kaynaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ef253a5e-d777-4a00-bfde-bbabddd079ac/tahsisli-kullanilan-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e930fdb2-393e-4f30-98cd-09e7c4d5c111/harcamalara-katilim-payi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a86f8ee2-f903-4fcd-a9f3-12e0bd938cfc/mali-nitelikli-yonetmelikler-icin-sayistay-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/f5e272a5-dc34-4232-babc-c653a9f031d4/bazi-aritma-tesisleri-icin-ticarethane-tarifesinden-elektrik-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/4cfd2b7a-d7d3-42dd-932a-97e10435015e/su-kayiplari-tebliginde-bahsedilen-bazi-islerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45214b4e-79c5-4e2c-9f20-5c1a33a36269/uzun-vadeli-borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/097c1fac-a7ff-4a83-8e26-038224c71da9/bayindir-santiyesindeki-asfalt-plentinin-etkili-ekonomik-ve-verimli-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/cf30d949-6a3a-4956-a59b-666310eb9587/sirketin-ticari-kazancin-elde-edilmesi-ve-idame-ettirilmesinden-kaynaklanmayan-giderinin-kurum-kazancindan-indirilmesi http://kamubis.com/decisions/SayistayFinding/87c6246c-a8d6-47c9-8c94-e39d6df88fd8/yapim-islerinde-idari-ve-teknik-sartnamelere-uyulmamasi-sebebiyle-sirketin-zarara-ugratilmasi http://kamubis.com/decisions/SayistayFinding/b3a7f012-fc5a-455d-84cc-a2eb0dff40d3/yapim-isi-ihalelerinde-parke-beton-plak-kaldirim-blokaj-ve-bordur-sokulmesi-imalat-tariflerine-aykiri-imalat-yapilmasi http://kamubis.com/decisions/SayistayFinding/1de25973-2687-46bc-8ce1-bde4f1cce5a3/alt-yuklenicilere-ihale-edilen-islere-ait-surelerin-buyuksehir-belediyesi-ihaleleri-suresinden-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/c11106ab-b795-43fe-b455-0a738e062747/sirketin-faaliyetlerinin-tamamina-yakininin-buyuksehir-belediyesi-ihaleleri-kapsaminda-olmasina-ragmen-sirket-tarafindan-surekli-zarar-edilmesi http://kamubis.com/decisions/SayistayFinding/47ad45ae-b3a3-4612-9e3e-a43ca99aff4d/sirketin-vadesi-gecmis-alacaklarina-vade-farki-uygulamamasi-ve-bu-alacaklara-iliskin-takip-tahsilat-sureclerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/a065e457-ccf4-4cdc-9432-c944a9ba217c/borclanmalarda-buyuksehir-belediye-meclisi-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/e93acdd4-f8fe-49b2-9fbb-05410d794d74/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7a7a8ef8-d698-4f4f-9371-15fdc25044ba/tasinir-mal-yonetiminde-yonetmelikte-ongorulen-hukumlerden-bazilarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9739a094-082f-43e7-80d4-6133b0df4885/egitmen-kadrosuna-atanan-personelin-soz-konusu-kadrolar-icin-gerekli-egitim-sartini-tasimamasi http://kamubis.com/decisions/SayistayFinding/0c3b5e64-4636-436a-a3da-05aaaf589de7/iscilere-yapilan-sosyal-yardim-odemelerinde-gelir-vergisi-ve-sosyal-guvenlik-prim-matrahlarinin-tespit-edilememesi http://kamubis.com/decisions/SayistayFinding/49511aa0-4207-4446-b0e4-ee487472b498/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e35b5a60-fd53-4c33-a7b3-ad5a68655734/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/e79e7c4c-6806-4804-8d8b-c8fa1c629332/eglence-vergisi-mukellefi-olan-bazi-isletmelerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/f562ce95-930c-4d65-80fe-ef996624db2d/bir-yildan-uzun-vadeli-olarak-alinan-depozito-ve-teminatlarin-mevzuatina-uygun-olmayan-hesapta-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/2c94d0b1-3c03-4bf3-ad9a-e225d32b9aaa/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5465a31d-1ff5-4580-b6e8-27f14496410d/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4330f622-d572-4b1b-a094-7eb310f2064f/piyasa-fiyat-arastirmasi-yapilmadan-tek-kaynak-olmayan-tedarikciden-dogrudan-temin-suretiyle-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/9188517d-6ec8-4289-b932-7e2fb4ee4c8f/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4238932e-0561-4be2-af3f-0f973b2aa8ec/esik-degerin-altinda-kalmak-amaciyla-kisimlara-bolerek-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/6350b4a2-b331-45b0-b4d8-feb274dcca2d/belli-bir-sureyi-gerektiren-muhtelif-dogrudan-temin-islerinde-sozlesme-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/2ed083ba-9f2e-41df-a3fc-cf2378946376/belediyenin-ecrimisil-uyguladigi-tasinmazlari-tahliye-ettirmemesi http://kamubis.com/decisions/SayistayFinding/11f75961-a778-4418-a413-a2a5171c9d58/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/c838cb8e-c4d1-4056-98fd-b196648ed7a5/buyuksehir-belediye-meclisi-karari-olmaksizin-veya-buyuksehir-belediyesi-tarafindan-ruhsatlandirma-yapilmaksizin-ilce-belediyesince-otopark-isletilmesi http://kamubis.com/decisions/SayistayFinding/e995d765-49ce-4ff6-b0f4-40a9d3de97e3/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b0821e26-6b3f-43bb-b4e7-e05760924099/idarenin-toplam-borcunun-hesaplanmasinda-bazi-borc-kalemlerin-hesaplamaya-dahil-edilmemesi-ve-buna-bagli-olarak-mevzuatinda-belirtilen-borc-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/731f0830-89fe-4ac9-a341-78306e177973/kamu-ihale-kanunuun-22d-maddesi-kapsaminda-yapilan-dogrudan-temin-alimlarinda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c0e0bd62-303f-42c9-a154-e4a2089e0c11/kamu-ihale-kanununun-21f-ve-22d-maddelerindeki-parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-kamu-ihale-kurumundan-uygun-gorus-alinmadan-butce-odeneginin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/b663690f-d499-4544-9453-e2b553d6d8da/dogrudan-temin-yontemi-ile-yapilan-bazi-alimlarda-piyasa-arastirmalarinin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d27b82ee-8a26-4fd2-af57-294a4058a006/dogrudan-temin-suretiyle-yapilan-alimlarda-damga-vergisinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/085a1f13-ded2-406f-850d-a76ad172c383/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d0adb0c9-45a8-4ff6-a076-60ef6f845b8a/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3ffdd144-4748-470f-9f46-1917a74c2496/belediye-ile-ilgili-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesinin-suresinin-belirlenmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c414c3ec-8d69-4927-b6d3-a27b4c3d17ff/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/28d81b12-3eef-4d75-88ce-65b190120f50/gelirler-tahsilat-ve-icra-sefliklerinin-isletme-mudurlugune-baglanmasi http://kamubis.com/decisions/SayistayFinding/c46c7bd4-f815-48bd-aafa-45d816c1717a/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/16679d3c-4c7c-4b94-9491-b8e0c247e3f3/belediye-meclisince-belirlenen-ucret-tarifesinde-katma-deger-vergisine-iliskin-aciklama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/497325c5-1af8-400a-b427-f9ad1dd56f76/eglence-vergisi-alinmasi-gereken-isyerlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5579fe63-8838-436b-82d0-f0a046c5eaf3/spor-tesis-hizmetlerinden-herhangi-bir-ucret-talep-edilmemesi-ve-tesisler-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/843a330d-8754-45fd-a107-1e68e2a3540b/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/39810a7b-14f5-4b4e-882a-0dfc3d3155ab/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9e3b1df0-a79e-42cb-a70d-39742a68b086/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/0ec4afd1-bdda-41ae-a5a0-5437419c533f/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ec407b4d-8be9-41fc-afc6-9040016634d3/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/6571f78f-0e01-4ba5-aa86-7b1102a134b8/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/0514b31c-1803-416c-a5db-a79c345eeb10/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/590aca0f-d529-491e-bd18-8a968499da13/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi http://kamubis.com/decisions/SayistayFinding/557264f7-f810-45c1-b794-ed8ca8084d28/gecekondu-fonundaki-paralarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9de668e4-2566-45fd-ad7f-38c2781db3be/bazi-ilk-madde-ve-malzeme-alimlarinin-ilk-madde-ve-malzeme-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/dc47019d-b440-44bb-b07b-6acff87640c5/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/6740cd6d-ffa0-4da7-a3a5-84ff2bc3b2b5/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/af557710-6a9f-4e67-baec-0f7c685c5bd5/idarenin-kendi-sirketine-odedigi-sermaye-tutarinin-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabina-eksik-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/40e46b53-88a8-458d-8b2e-a50223d5cc06/belediyenin-ortagi-oldugu-sirkete-taahhut-ettigi-sermaye-icin-sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/066f2c64-ec9c-4eea-aec1-ffc4652cdc89/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1ab623d7-ee60-4490-8daa-a9753bdcd55a/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/c4f62982-83f6-4797-af74-9ab08e11cedb/sozlesmeli-olarak-istihdam-edilirken-programci-ve-cozumleyici-kadrolarina-atanan-personelin-mevzuatta-ongorulen-sartlari-tasimamalari http://kamubis.com/decisions/SayistayFinding/a2ee4f2c-cd35-43c8-9eb2-72183b7dcf3d/gecekondu-fonundaki-paralarin-amaci-disinda-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/60ace9eb-c091-4983-a5c6-66fae5506384/gecekondu-fonunda-toplanan-paralarin-idare-butcesinin-ilgili-bolumlerinde-fon-geliri-ayrinti-koduyla-gosterilmemesi-ve-fona-ait-odenek-tertibinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b83b342d-3567-4db0-b074-343afe7dc406/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/e0f8a525-b145-4707-aeb5-8f1a8e6942fe/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a5a2665a-ae4d-4a09-9c34-0d10adbf070f/ecrimisil-tahsilat-oraninin-dusuk-duzeyde-olmasi http://kamubis.com/decisions/SayistayFinding/fe4170b0-7711-4581-a79a-a4a805eaaa77/mulkiyeti-kamu-idaresine-ait-olan-tasinmazlarin-devlet-ihale-kanununun-51g-maddesine-gore-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/2ebb62e9-b0ef-4b62-95bb-7779bb633b28/kirasini-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmeyerek-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dd07a46b-3800-42aa-965f-8ce8781ecdef/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/ad2c3438-bfd3-4f25-89c4-48ed95f0fa13/butce-ile-butce-gerceklesme-tutarlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/f57ff36f-0e74-487c-b812-949ad03c3d20/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5bbf6108-f5ba-4f1f-9b2b-ca0fd0f1a609/gecekondu-fonunda-toplanan-paralarin-idare-butcesinin-ilgili-bolumlerinde-fon-geliri-ayrinti-koduyla-gosterilmemesi-ve-fona-ait-odenek-tertibinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6d8e88bb-3451-432a-9686-25b7f1baa1e3/tasinir-mal-kapsamindaki-tesislerin-mevzuatina-uygun-muhasebelestirilmemesi-sebebiyle-tesis-makine-ve-cihazlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9af06db9-dab1-48a7-ac04-0c002e1700eb/idareye-ait-binanin-diger-kamu-idaresine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8d9e0b20-0b8c-44a1-89cd-4ac4607cc050/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9aa3df5f-4f09-4fa2-b9ad-9d890d36e8b3/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d8182e59-04e3-4759-ab10-2db493ab81fd/idare-tasinmazlarinin-kiralanmasinda-pazarlik-usulunun-51g-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4d35ec58-314a-4fd8-b573-a3b8fa1c1491/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0b7af93a-3951-4c96-836a-cc93f113ba94/a-sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/f0777f59-aca5-44c8-9eb0-aeea046edacc/mevzuatta-aranan-sartlar-saglanmadigi-halde-bazi-calisanlarin-taseron-firmadan-belediye-sirketine-isci-statusunde-gecirilmesi http://kamubis.com/decisions/SayistayFinding/f63002c6-323f-44b7-a6f6-42f1d058a0d0/sirketlere-yapilan-sermaye-artirimlarinin-hatali-ekonomik-kodda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/950ddce3-dbfe-4b71-b444-b15cd6bdabe3/gider-taahhutleri-ve-gider-taahhutleri-karsiligi-hesaplarinin-yil-icerisinde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f15f4e32-11d5-4256-9540-9be6d8f1f691/gecekondu-fonunda-toplanan-paralarin-gelirler-hesabi-yerine-fonlar-adina-yapilan-diger-kesintiler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c511f88b-5b89-461b-ae27-daf4a75bdeb6/iscilerin-yillik-izinlerini-kanuna-uygun-olarak-kullanmalarinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/ecacfeb5-5e05-4895-9117-3926f3be675b/yazilim-ve-lisans-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c919994c-3898-457d-bb9d-b41f831c8534/idarece-uretilen-ve-satilan-hizmet-karsiligi-elde-edilen-gelirlerde-katma-deger-vergisinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/176b10fa-559d-4dcd-94b6-81e2ab46351e/gider-hesaplari-yerine-yapilmakta-olan-yatirimlar-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9d6ea20c-7760-42c4-a442-174fc56cad81/sayistay-ilamiyla-hukum-altina-alinan-idare-alacaginin-kisilerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/bb3e4448-ca22-4e11-88fe-9c7112e29f25/devlet-memurlari-kanununda-belirlenen-sayida-engelli-personel-istihdaminin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/53a324e5-ee43-4297-b8ec-398edee51522/muhasebe-yetkilisi-mutemedinin-usulune-uygun-olarak-gorevlendirilmemesi-ve-mevzuatta-ongorulen-belgeleri-duzenlememesi http://kamubis.com/decisions/SayistayFinding/c14c85ee-eb94-4fc1-ad7a-3742085df437/mahalli-idareler-personelinin-gorevde-yukselme-ve-unvan-degisikligi-esaslarina-dair-yonetmelik-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4f89d64f-aad7-4335-a7a2-d9a14bc27d18/verilen-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/dd072d12-fe18-4273-9944-fafbed1aab11/cevre-temizlik-eglence-ile-ilan-ve-reklam-vergilerinin-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/59331806-9ecf-45b7-add9-bf539b25fdaa/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerleri-ile-ilgili-olarak-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/bbc75986-d622-4952-9829-846bdc65f7e1/cevre-temizlik-vergisi-ile-isyeri-acma-ve-calisma-ruhsati-harci-mukelleflerine-iliskin-verilerin-saglikli-bir-sekilde-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/94dc2055-3e12-49f9-bbad-d767c1e96c57/buyuksehir-belediyesince-isletilen-otopark-yerlerinden-elde-edilen-gelirlerden-alinmasi-gereken-paylarin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1162152-67a7-4b2e-baa6-14228b415ce6/elden-cikarilan-ve-muhasebe-kayitlarindan-dusulen-bazi-demirbaslar-ile-elden-cikarilacak-stoklar-icin-ayrilmis-olan-amortisman-tutarlarinin-muhasebe-kayitlarindan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/b1cc3d8f-3ab8-4630-af5a-a994147203d1/kurum-hizmet-binasi-icin-yapilan-bakim-ve-onarim-harcamasinin-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/e939258d-e432-4fb9-808c-306313ac55a7/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ve-yillara-ait-gelirler-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9890e5a8-c9f6-4979-a6ed-a5d1ea5c44f6/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8db920c3-51b2-4881-8e8e-faf67214db36/idare-hizmet-binasinin-bir-bolumunun-belediye-sirketine-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/257dd431-024a-47b1-a92a-e5041fa69654/bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/68a68e52-fbf5-4aad-bdd8-ae0f8b055bee/tasinmaz-tahsisinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7572fc4f-35ed-4937-bbd3-cff91a6a6a2d/bankadan-fiilen-henuz-kredi-kullanilmadigi-halde-kredi-sozlesmesindeki-tutarin-muhasebe-kayitlarina-alinmasi http://kamubis.com/decisions/SayistayFinding/802b3432-9d99-4b3e-86b5-75afb4f6c290/kuruma-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ilgili-formlarin-duzenlenmemesi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/2b8f0f1b-6385-4106-9b52-4e1ba28dffa9/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mahalli-idareler-butce-ve-muhasebe-yonetmelikine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a103b40c-1ff7-41b6-b91f-5bdafb3f1618/kamu-kurum-ve-kurulusu-niteliginde-olmadigi-halde-elektrik-dagitim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/a3425c31-8606-499e-9f89-8ad02be51575/kamu-idarelerine-bedelsiz-devri-yapilan-tasinmazlarin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5cda9349-b5f1-4bb8-930a-0d5f8b7ba0af/kamu-idarelerine-bedelli-devri-yapilan-tasinmazlarin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/76173f46-6d32-4eed-9418-c2c4928e119c/satisi-yapilmis-ve-satis-bedeli-tahsil-edilmis-olan-tasinmazlarin-varlik-hesaplarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/ab5d564b-5a39-4d88-9078-b11d97f57952/kentsel-donusum-amaciyla-yurutulen-projeden-edinilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/44596cb5-7e09-4d0b-9647-6fac05dad838/idare-tarafindan-isletilen-otoparklarin-buyuksehir-belediyesi-tarafindan-ruhsatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/6d3a3ec8-96f5-4361-9fe0-89e778e7d033/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/07a66e40-42cf-4c01-a36e-621792e00a60/kesin-teminat-mektuplarinin-iade-edilmemesi-ve-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/ab5d7ee1-0511-48cb-a183-4cb656646b24/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d67dc828-150d-4cb2-bf67-715a893e6e4f/bazi-iscilere-bir-yil-icerisinde-270-saati-asan-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/68ef01ac-62bc-4f46-acd6-57a8a3151741/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b3a47819-f83a-4133-ab07-322b9070aa34/banka-kartlarindan-yapilan-tahsilatlarin-idarenin-hesaplarina-ertesi-gun-yatirilmamasi http://kamubis.com/decisions/SayistayFinding/5e69d477-a9a7-4836-8571-2850fc47bac1/eglence-vergisi-hasilati-uzerinden-hesaplanan-darulaceze-payinin-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/c9da1672-4850-45f1-8cf6-644ad95eb900/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/1842eba1-02f2-46d0-a47d-7f3fa0332d16/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b9e69597-26bc-4ab0-a4ab-8bb9106810f9/tek-ihale-icinde-yer-alabilecek-iase-tekne-kiralamasi-ve-organizasyon-alimlarinin-dogrudan-temin-yontemiyle-yapilabilmesi-icin-gruplara-bolunmesi-ve-bazi-alimlarda-yeterli-teklifin-alinmamasi http://kamubis.com/decisions/SayistayFinding/09eb7cdc-9cff-4b04-87b7-37a4747918b2/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/a23eac8f-b81c-4506-85d4-1c6f48e8b807/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/74e796de-3e62-4e5a-af34-9f4d2381f519/belediye-ile-ilgili-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesinin-suresinin-belirlenmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/09937960-b85b-4e62-a8c4-ccd4178acc27/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/2ef6db36-ba42-4ffb-8306-328cb3baa489/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e4c81595-396f-49f9-a7bc-0ceff5da5615/mevzuatinda-ongorulen-oranda-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/38771dc4-575f-4327-82cd-afea3bc8037a/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d5fb876d-7ed7-4f10-b66d-728f246e52b2/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/a23fc2b2-9ae6-4dcd-b43d-8d3bb51e724c/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/8583ff98-cd95-4103-bbaf-c5385a2fa477/indirim-hakki-olmayan-veya-bu-hakkini-daha-sonradan-kaybeden-bazi-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/d0e2634a-273d-4f5d-b4a7-e5eeb9ed71c1/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/5197a88b-a8ac-4f2a-adb1-081f9c207eed/sozlesme-yukumlulugunu-yerine-getirmedigi-icin-sozlesmesi-feshedilen-kiracinin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/87915d8c-eaa4-4aae-967c-d3a2974d5425/kamu-kurumlarinin-binalarindan-yapi-kullanim-izin-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/51b1e1b4-f419-4ca7-9481-6e54a45cad50/idare-tasinmazlarinin-kiralama-ihalesi-yapilmaksizin-kullandirilmasi-ve-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/8a87df79-50ed-493e-8d9a-9a638ccd7a41/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-kiraya-verilmek-suretiyle-yalnizca-konut-sitesi-ile-sirkete-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c5ef21e7-a9c1-4b93-9135-9b4a3a9fc368/idarenin-kdv-konusuna-giren-faaliyetleri-olmasina-ragmen-katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3d161730-93c2-4b4e-9d6f-d2184f6fb994/gelirlerden-alacaklar-hesap-gruplarinin-gelir-servisindeki-kayitli-tahakkuk-tutarlari-ile-mali-tablolardaki-tahakkuk-tutarlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/728f3d82-49bf-4a40-8e03-45f8478f6b6b/idarece-satilan-arsalarin-muhasebe-cikislarinin-kayitli-degeri-uzerinden-yapilmasi-gerekirken-satis-degeri-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/ab68ce98-9936-4637-bb46-16f25caa338a/idarece-pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/39af2e8a-a5ff-41c5-b6f0-e3a236a3249a/idarenin-yil-icerisinde-edindigi-bilgisayar-yaziliminin-haklar-hesabina-kaydedilmek-yerine-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/99125e98-6788-445a-a99a-ca0fc9416b22/odenecek-kiralara-iliskin-taahhutlerin-muhasebe-kaydina-alinmamasi-ve-taahhut-kartlarinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/55c0a3f8-4517-4147-863f-b23d3b5ef715/isletme-hakki-niteliginde-olmayan-gayrimenkul-kiralamalarinda-kdv-tahakkuku-ve-tahsilati-yapilmasi http://kamubis.com/decisions/SayistayFinding/636af53a-000c-4b8e-a6ee-cf6326ee0265/idare-arsalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3020f054-0d61-4dea-b479-a99d3445b19b/diger-kamu-idarelerince-belediyeye-tahsis-edilen-arsalarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2b1afe67-1f33-4234-b087-c1d1235df388/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/1348a4eb-b220-43da-a5dd-3ba0ae5ae3ed/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/6f2b58e5-9bf3-443c-98b7-60499a98358c/tasinmaz-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/64b5cf6a-87ad-4b75-8114-8d336eea041d/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/c526bd3c-178b-4028-9728-a82e0c7ec76c/banka-hesaplarinda-bulunan-nakdin-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/26965f41-d422-42e3-943c-4f8a310e4779/idare-tasinmazlarinin-kiralanmasinda-ve-intifa-hakki-tesis-edilmesinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/abf711dc-f8c3-41be-a1fb-c5c5049c2fa2/imar-planlarinda-kamu-ortak-kullanimina-ayrilan-park-alanlarinda-tasinmaz-kiralamalarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/38d3a63d-fd53-4717-8056-4b992599f6a7/toplu-tasinmaz-kiralama-ihaleleri-ile-rekabetin-engellenmesi http://kamubis.com/decisions/SayistayFinding/0eb51808-2be9-48dd-9334-acaf2ced9901/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b0fd6757-d293-4e61-be62-a6797fd3f642/idarenin-kiraya-verdigi-bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/0457d59a-fb4b-4db2-9b4a-621848c2fd10/idare-tarafindan-kiraya-verilen-bazi-is-yerlerinde-is-yeri-acma-ve-calisma-ruhsati-bulunmamasi-ve-buna-bagli-olarak-is-yeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/cb95343f-0ff8-4ba2-ad58-15ca02413169/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3d5bdb2c-c1d5-40d3-b7fe-719d303f84dd/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/d1d98392-0a4c-414f-89c4-2bfe40cf5eba/vergi-kesintilerinin-gelir-idaresi-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/9a008aff-994f-497f-8035-9f5858c436f8/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/88767145-371d-4c9a-a11f-3385d776da22/gecekondu-fonundaki-paralarin-mevzuatinda-belirtilen-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/06b4baec-47b6-4b0f-81d1-0607d1e19ea9/intifa-hakki-verilen-spor-tesisinin-kullanim-alaninin-kiraci-tarafindan-genisletilmesine-ragmen-kira-bedelinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/aa17ba37-bad3-4ad3-8e39-94caf4cb5088/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/94e9c831-f7d8-49fe-93ed-694f341486b1/gecekondu-fonunda-toplanan-paralarin-gelirler-hesabi-yerine-fonlar-veya-diger-kamu-idareleri-adina-yapilan-tahsilat-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8b73b616-9a39-4421-bfe0-6ac02592ec83/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenmesine-karar-verilen-maddi-duran-varliklarin-tamamiyla-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/86892ae1-5447-458f-b170-49447930630f/sayistay-ilamiyla-hukum-altina-alinan-idare-alacaginin-kisilerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/8edf4b53-93f2-46c9-a849-8cbd94688e2d/diger-kamu-idarelerince-belediyeye-tahsis-edilen-arsalar-ile-binalara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a410015b-0551-4c44-8053-f5ee94f6ef9d/iscilerin-birikmis-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1229b73c-60eb-4afa-bdc9-6a086b476291/mevzuatta-belirtilen-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/0daf8fa7-d801-48e3-802c-44e175b9be9f/vakif-ve-derneklere-yapilan-ayni-yardimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5671d67d-4585-4c6e-b6d6-27d829a35626/taksi-duraklarinin-ihalesiz-olarak-ecrimisil-tahakkuk-ve-tahsilati-yapilmaksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b7717304-2b34-4cec-a5f2-58c0d1c6dadb/mal-ve-hizmet-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/468fea87-0036-4381-9910-5386e66cfb8e/gelir-tahsilat-oranlarinin-dusuk-duzeyde-bulunmasi http://kamubis.com/decisions/SayistayFinding/57bae83d-0386-4da2-8383-8300bd24f677/belediyenin-elektronik-dijital-arsive-gecmemesi-arsiv-odalarinin-standartlara-uygun-olmamasi-ve-saklama-planlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f7932891-c849-4b9c-98f9-a6b2ffe2e875/belediyenin-bazi-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/45c56ed6-d574-4193-b67c-35e47df6a6c5/belediye-tasinmazinin-meslek-kurulusuna-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/a1e633fb-2713-49b5-9da5-99c237dacd9a/bankamatik-unitelerinin-ihalesiz-ve-bedelsiz-olarak-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/cf7861d4-d422-4e85-a0e5-cf23db7ead99/mahsup-donemine-aktarilan-avans-ve-krediler-icin-butce-mahsuplari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/91685769-512c-483f-a102-db0d1969feb6/ilk-madde-ve-malzeme-hesabindan-cikislarin-belli-donemler-itibari-ile-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cece3c07-cdc0-460b-b487-85ee0a13bc15/bilgisayar-yazilim-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0d16589b-194d-4d70-8a8f-1da45646a790/tasinmaz-envanterinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/7f547ecc-e324-48a3-a3a8-c85ba180bd92/arsa-satisindan-elde-edilen-gelirlerde-emlak-mudurlugu-ile-muhasebe-mudurlugu-kayitlarinin-birbiri-ile-tutarli-olmamasi http://kamubis.com/decisions/SayistayFinding/4774a7ac-a962-4f3d-a81a-61bd2cfc4240/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/98bab850-d2fe-4202-969f-3301ad57de1d/dernek-ve-vakiflarla-gerceklestirilen-ortak-hizmet-projeleri-icin-meclis-tarafindan-proje-duzeyinde-karar-alinmamasi-projelerin-genel-bir-protokol-yapma-yetkisi-kapsaminda-yurutulmesi http://kamubis.com/decisions/SayistayFinding/7916c413-5138-44e3-b538-9aa45ae6bcba/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c7508d90-8e16-4134-a170-489c58a030a3/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a2a49326-19ae-4885-a9d7-081527aa1200/mal-ve-hizmet-alimlarinin-dogrudan-temin-limitlerinin-altinda-kalmak-maksadiyla-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/c18b2a81-9a6a-4ece-95b4-7a9e4982faa7/belediye-tasinmazlarinin-isgaliye-sozlesmesi-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/8349cbd5-5ef3-4eb5-884d-f0903e5adc6e/yol-ustu-arac-park-yeri-isletilmesinden-kaynaklanan-gelirlerin-tahsilinin-saglanmamasi-ve-ilce-paylarinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a250c9d6-b3a4-480b-b73d-cb7e8c9f1248/baski-tarafindan-tahsil-edilen-cevre-temizlik-vergisi-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f1ed09ec-de35-4381-9768-40e3fbcfd846/ilce-belediyelerince-tahsil-olunan-ve-buyuksehir-belediyesi-hesaplarina-aktarilmasi-gereken-isyerlerine-iliskin-cevre-temizlik-vergisi-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3c1bcc84-0fdb-45e3-8fee-faf8d5f76296/ilce-belediyelerince-tahsil-olunan-ve-buyuksehir-belediyesi-hesaplarina-aktarilmasi-gereken-otopark-bedellerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/083f202b-1ca8-4dcf-a4bc-4080606fd8bd/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/63a33aab-392d-4393-bc9b-ffe5130da573/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/14fdec8e-25b1-42f6-82f4-f6d44cf5ffa0/banka-kredilerine-iliskin-hesaplarin-donem-sonu-isleminin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/f596b1c6-1aae-464e-acb8-b5d03ad2e1b8/gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/f0aaabe1-b2c3-48b1-8860-9135159b188d/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/90f47dbe-2efa-41f9-91b9-15c7164cac84/isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunan-isyerlerine-iliskin-kapatma-karari-yerine-sure-taninarak-ihtar-edilmesi http://kamubis.com/decisions/SayistayFinding/48f70fbe-8a60-4b1a-8cfd-fd6ef5a82500/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/976b1a2e-0372-4944-983b-e0e3a201c68b/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/66da8e93-e0a0-4e9f-a7c5-a9f86db6180b/dogrudan-temin-ile-yapilan-mal-alimlarinin-kamu-ihale-kanununun-belirledigi-10-sinirini-asmasina-ragmen-kamu-ihale-kurumunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/5709041c-47fc-4b5d-abea-65720775c6ed/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi-ve-sozlesme-suresinin-mahalli-idareler-secim-tarihini-gecmesi http://kamubis.com/decisions/SayistayFinding/eb00d8a6-7bad-4e49-8d55-87bf37811894/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/c671576a-3ef9-4400-898f-61466c510246/is-kanununa-tabi-olarak-calisan-iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/eaf56722-cdef-4487-850b-284c9de6b29c/ozel-kalem-mudurlugu-kadrosuna-yapilan-atamalarin-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/824bab58-5cad-4104-a8a3-23d172b505d3/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bd29beef-0e82-4bab-aa1d-dbf71df5f968/cevre-temizlik-vergisi-paylarinin-buyuksehir-belediyesine-ve-ilce-belediyelerine-tam-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/88b4564d-2170-4a37-abdb-3ef618c52bb8/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/d5751599-12f9-482c-9d93-f666280e809d/yapim-islerinin-anahtar-teslimi-goturu-bedel-yerine-birim-fiyat-uzerinden-ihale-edilerek-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/e0535cc0-7660-49a7-9127-df646cc58142/icme-suyu-sebekesine-verilen-su-uretim-miktarlarinin-olculmemesi-ve-su-birim-maliyetinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/6f1d9b95-7093-4394-9947-5ada89d10079/belediyelerden-devralinan-su-aboneliklerine-ait-guvence-bedellerinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/3b476a56-bead-4220-ab06-2fe18a95799f/harcamalara-katilma-paylarinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/70bd648b-0640-42f3-95a6-553807fde936/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/ccaa8916-af48-40a0-adcd-fc7bbe4eec24/atiksu-kaynaklarinin-desarj-limitlerinin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/707a43e3-cc41-44f2-9187-024ce8740138/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bed7233e-5dde-4a78-b000-7ba5d8e9a638/denizli-buyuksehir-belediyesine-verilen-borclarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/eb87397a-2e5f-4e36-92d4-4333e4b44f65/tahsisli-kullanilan-tasinmazlara-ait-amortismanlarinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3494b383-8bff-4a6c-bc64-ca98db162285/kurum-tasinmaz-envanterinin-saglikli-yapilmamasi-ve-muhasebe-sistemine-tam-ve-dogru-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/26bf2c9e-b4c9-4e62-93b1-ad764eb518da/cevre-ve-sehircilik-bakanligina-gonderilen-cevre-katki-paylarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b2f3de41-ec65-484d-8677-1ea7ed20a4a9/buyuksehir-belediyesinden-tahsil-edilmesi-gereken-yagmur-suyu-uzaklastirma-giderlerinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/3cea26a1-6894-49dd-83ea-8347ff29c542/hurdaya-ayrilan-tasinirlardan-satilma-suretiyle-elden-cikarilanlarin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/f02b5634-e0f2-4d8f-9a81-3c341dcfc2f7/genel-aydinlatma-giderlerinin-muhasebelestirilme-yonteminin-muhasebenin-tam-aciklama-kavramina-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/3f76f5f8-2d95-42a6-a688-aa043869302e/mukelleflerden-tahsil-edilen-kultur-katki-payinin-ilgili-idareye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c1055111-93eb-4d9d-978e-86f07c3d60bf/ilce-sinirlari-icerisindeki-parklara-ve-diger-genel-hizmet-alanlarina-iliskin-gerekli-kayitlarin-tutulmamasi-ve-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/203f365b-f270-48b9-99e7-e06a5ec866a3/mevcut-teminat-mektuplarinin-muhasebe-kayitlari-ile-uyusmamasi http://kamubis.com/decisions/SayistayFinding/5e63e091-f8c8-405d-a5e1-61759a2cb800/engelli-memur-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/91a1d892-68aa-4b3d-b43b-7aef4fb1f741/golbasi-belediyesine-ankara-buyuksehir-belediyesi-tarafindan-aktarilmayan-eglence-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1fe9a348-f376-49b1-8c5d-dc59e1147f6e/ihale-yoluyla-elden-cikarilan-tasinmazlarin-satis-degeri-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4005574e-6609-4973-8114-ecdac9465be7/buyuksehir-belediyesi-ve-bagli-kurulusuna-devredilen-veya-farkli-sebeplerle-kurum-mulkiyetinden-cikmis-olan-yerlerin-kurum-mali-tablolarinda-gorunmesi http://kamubis.com/decisions/SayistayFinding/c09473f2-c689-49c4-b746-e3a0ddca6881/belediyenin-mulkiyetinde-yonetiminde-ve-kullaniminda-olmayan-tasinmazlara-yapilan-harcamalarin-maddi-duran-varliklar-hesap-grubuna-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/b9f88b0d-3aaa-459a-9f09-8b9ead81416b/satis-ya-da-kamu-kurumlarina-hibe-edilmek-suretiyle-envanterden-cikarilan-tasitlarin-trafik-tescil-kayitlarinin-idareden-dusulmemesi http://kamubis.com/decisions/SayistayFinding/977fabab-e694-46cb-96f5-c5fea02af66e/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/5d494f7d-12cd-4802-9cc5-b12ec7d95840/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/a39fe89d-2bfb-42c8-a29f-51281711393e/imar-planinda-kamu-ortak-kullanimi-icin-ayrilmis-olan-alanlarin-ecrimisil-karsiligi-kullanilmasinin-olaganlastirilmasi-ve-idarece-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/9a9ae9e2-7102-4062-8496-055a3845d812/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/b77e139c-2d21-41cf-9b19-9a6ca974488e/mevcut-muhasebe-programinin-gecmise-donuk-islem-yapmaya-imkan-vermesi http://kamubis.com/decisions/SayistayFinding/d553a60a-bde6-4618-b7fa-1a0fc51c8188/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a756b3f1-df65-4cc6-9d8c-5bcb37aabf92/idarenin-mulkiyetinde-veya-tasarrufundaki-araclarin-denetimini-saglayacak-arac-takip-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f0d4156e-6f7a-4317-876c-c139283850ef/idare-tarafindan-kiralik-olarak-verilen-tasitlarin-kira-suresi-bitmesine-ragmen-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22c0dc59-2264-40fd-a0b1-78e5ce1c718d/mevzuatin-icazet-vermemesine-ragmen-muhtarliklara-nakdi-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/3c27792d-d7df-4c6a-9247-adc9d1e82442/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/347623d4-4553-48d8-9b63-8010cfb92dd4/eglence-vergisine-tabi-mukellefler-icin-vergi-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/34606954-e03f-43f2-b501-1343bf7a482a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/03e3f123-cfbe-4418-8ce6-1fd8728495a6/idare-binalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/910f6052-3972-484a-836c-e3d174e3496e/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi-nedenleriyle-gercege-uygun-amortisman-ayrilamamasi http://kamubis.com/decisions/SayistayFinding/1c5d3425-86e1-4b1f-84d9-087e0cb057e4/idarenin-pesin-olarak-yapmis-oldugu-arsa-satislarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/474030d5-0283-4ff5-88e5-477f34b0f256/tek-seferde-ihale-ile-temin-edilebilecek-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-usulu-ile-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/0ae02b12-d249-4000-a398-ccd64ee8cf5f/geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/d83fa94f-d331-464f-969e-82d2993734ce/butce-emanetleri-hesabina-alinan-tutarlarin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/310665fa-507c-4999-bb18-1e543fd31c92/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/518bb8d4-ab4f-4059-8bdc-70e24056a2ae/yapilan-tahsilatlara-iliskin-alindi-belgesinin-yani-sira-fatura-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/a55b724e-b502-44ca-a84a-4c294debdf26/belediyenin-bazi-birimlerinde-kullanilan-ilk-madde-ve-malzemelerin-tuketim-kayitlarinin-mevzuatla-belirlenen-sureler-icinde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/51f64bcb-7a1f-45d9-8d36-626f54999714/elektronik-haberlesme-istasyonlarinin-tespitinin-yapilmamasi-ve-belgelendirilmemesi http://kamubis.com/decisions/SayistayFinding/7c10fb24-1de9-4154-9d26-227979cb6382/profesyonel-spor-kulubune-nakdi-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/b4eb21b4-7397-4635-8098-b48f14e1730b/idare-personelinin-gorevi-kapsamindaki-konuda-danismanlik-hizmeti-alinmasi http://kamubis.com/decisions/SayistayFinding/3a4ba7a9-aeab-4503-822c-2272a6892e4c/bazi-tasinmazlarin-ihale-konusu-edilmeyerek-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/856f4ae0-7bf7-4f78-9f9c-5c7e6ca3f5dc/otopark-gelirlerinden-buyuksehir-belediyelerine-aktarilmasi-gereken-tutarlarin-bazi-ilce-belediyelerinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/40a849f4-ceb1-4e92-86c9-19a3df1930d7/bazi-tasinmazlarin-suresiz-veya-yasal-sureyi-asacak-sekilde-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/8d097da2-8db0-4d67-9838-f31eab4aa1ec/vakiflarin-kullanimina-sunulmak-uzere-tasinmaz-kiralanmasi http://kamubis.com/decisions/SayistayFinding/a1a36858-a93c-49d0-8bfd-6a1e554763d3/yapim-isinin-temel-imalatinin-tamaminin-alt-yukleniciye-devredilmis-olmasi-ve-yuklenici-tarafindan-ustlenilen-imalatin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/b50ed430-51f0-4f0a-b077-cee8cf02b169/kamu-ihale-kanununda-belirlenen-parasal-limitler-dahilinde-yapilacak-harcamalarin-yillik-toplaminin-butceye-bu-amacla-konulan-yasal-limitleri-asmasi http://kamubis.com/decisions/SayistayFinding/65c29baf-7ceb-4ace-ad86-ed1047b394d9/fesih-talebinin-onaylanmasini-beklemeden-yuklenicinin-isi-durdurmasi-ve-ceza-kesilmeden-sure-uzatimi-verilmesi http://kamubis.com/decisions/SayistayFinding/2402dd22-6c4a-4345-b1fb-e6f04edeb2de/bazi-yapim-islerinde-yeterli-on-calisma-yapilmadan-proje-ve-mahal-listeleri-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/07607d68-b4e5-4196-9b5d-324152814f72/belediye-sirketlerinde-isci-statusune-gecirilen-personele-mevzuat-disi-gecis-islemi-yapilmasi-mali-ve-sosyal-haklar-taninmasi http://kamubis.com/decisions/SayistayFinding/2595937f-e2f5-4f4d-868c-33fc3921347f/tramvay-duraklarinda-kullanilan-elektrige-iliskin-elektrik-tuketim-vergisi-oraninin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/1ea75cf8-597e-4dd3-9e27-cfa97e2b872b/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/824f481d-2cab-4ff8-9838-ca6190ce000e/yol-cadde-meydan-sokak-gibi-yerlerin-isletilmesi-ile-elde-edilen-arac-park-yeri-gelirinden-ilce-belediyelerine-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4c97283f-9b80-4cf4-a217-efb955fb62f9/bazi-gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/a7e0fb2b-9096-40c0-9f4e-4306b52fb3f6/belediye-tarafindan-kiraya-verilen-veya-ecrimisil-uygulanan-tasinmazlar-uzerindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/0f662537-4496-4b95-a136-a0ccc7e9338d/hurdaya-ayrilan-dayanikli-tasinirlar-ve-birikmis-amortismanlarinin-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4f2ff35c-3e6e-426e-a37c-5e00bf2a14bd/sermaye-taahhutlerinin-nakden-odenmeyen-kisimlarinin-butce-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/399e6ddc-7855-4292-8175-29fe683efeaa/vadeli-mevduat-faiz-gelirlerinin-brut-tutar-yerine-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9ec4d790-a9d4-4d4a-a9fa-45a8a4569447/yagmur-sularinin-uzaklastirilmasi-ile-ilgili-harcamalarin-samsun-buyuksehir-belediyesi-tarafindan-saski-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ab423b4e-90d1-4f17-9db6-3705094acbf3/butce-emanetlerinde-yer-almasi-gereken-borclarin-emanetler-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/0392e103-8256-46f6-85f8-c9fa15e3d212/taksitli-satilan-tasinmazlardan-dogan-alacaklarin-muhasebe-kayitlarinda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/90d86521-1d01-405c-a4d4-b8a841e073e4/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8d5a616b-d194-4b1e-84b8-371b0ab50bef/otopark-gelirlerinin-vadeli-banka-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4c02069b-7ff8-4867-9366-526861b8de14/sosyal-denge-sozlesmesine-sozlesme-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/2c26cde5-a639-461e-869c-f1e996d1f5ab/sosyal-denge-sozlesmesinde-mevzuatta-belirlenen-tavan-tutarin-uzerinde-sosyal-denge-tazminat-tutari-belirlenmesi http://kamubis.com/decisions/SayistayFinding/33b94729-cbc7-48d0-8777-99e7d24e7c8e/kamuya-olan-ertelenmis-veya-taksitlendirilmis-borclar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a7f015b9-3731-45ea-b869-d2c8525ae9ad/avukatlik-vekalet-ucretlerinden-yapilan-vergi-kesintilerinin-odenecek-vergi-ve-fonlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/db821806-3495-4630-8906-b061ec1ca90e/bilgisayar-yazilimlari-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2dd8d380-5a35-4e37-aa58-b24374912b0c/kredi-karti-ile-tahsil-edilen-bazi-alacaklarin-tahsilat-tutarlarinin-banka-hesabina-kaydedilmesi-gerekirken-belediyenin-vergi-borcuna-mahsuben-tahsilat-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/094013db-b4dd-45b8-86bf-4ffeab735bb7/bazi-alacaklar-icin-belediyenin-vergi-borcuna-mahsuben-tahsilat-kaydi-yapilmamasi-gerekirken-yapilmasi-sonucu-belediyenin-vergi-borcunun-dusuk-gosterilmesi http://kamubis.com/decisions/SayistayFinding/1cf0ad45-4806-49ae-80d0-6d5386065821/tahsil-edilmeyen-alacaklarin-tahakkuk-islemlerinin-muhasebelestirilmemesi-nedeniyle-belediye-alacaklarinin-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/aa4572ac-4bae-4120-a728-fda8d44746b2/alicilar-hesabinin-kullanimina-iliskin-hatalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/7cfad99a-36ea-48b9-b90a-23e7919f6499/avukatlik-hizmet-alim-sozlesmelerinde-sorumluluklar-ve-vekalet-ucreti-odemelerine-iliskin-acik-hukumlerin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/71a3b357-5f9d-457a-823d-b414c07ae33a/sirket-tarafindan-transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitiminda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/133829df-9892-45b6-9be1-9643a3937740/sirket-yillik-faaliyet-raporunun-mevzuatin-ongordugu-asgari-icerige-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e390be52-bc75-49ae-a18a-f235833f4adc/kamu-idaresi-hesaplarinin-sayistaya-verilmesine-iliskin-usul-ve-esaslar-kapsaminda-sayistaya-verilmesi-gereken-bilgi-ve-belgelerin-suresinde-verilmemesi-ve-envanter-defterinin-kanunda-belirtilen-icerikte-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/bd981098-c95e-4eae-b4f7-5817262285c3/sirket-tarafindan-matrah-artisina-gidilmesi http://kamubis.com/decisions/SayistayFinding/e5b5d778-aa24-49a9-98fe-8c8de7d60b53/kamu-haznedarligi-yonetmeligine-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/750174e0-8f56-4e3c-87ec-197647763917/borclanmalarin-belediye-meclis-karari-olmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/3925f6fe-e805-4b4a-a8aa-90985cfd402d/sirketin-katma-deger-vergisi-kanunu-kdvnun-13-a-maddesi-kapsaminda-istisnaya-tabi-islemleri-olmasina-ragmen-bu-islemler-icin-ilgili-vergi-dairesine-herhangi-bir-istisna-basvurusu-yapilmamasi-sonucu-katma-deger-vergisi-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/ad832b67-5436-4b3c-8360-4008103ba8ff/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/f0ff24b5-04d2-48aa-89cf-72320affbdde/surekli-isci-statusune-gecirilen-iscilere-yapilan-yol-yardiminin-artirilarak-verilmesi http://kamubis.com/decisions/SayistayFinding/a32243a1-7690-4193-a730-746293f5bd17/personele-yapilan-ulasim-yardiminin-tek-gecislik-kart-verilerek-yapilmasi-sonucu-kaynaklarin-etkili-ekonomik-ve-verimli-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b8334c0d-56a0-4e90-9199-be7bee82c61e/asgari-gecim-indirim-oraninin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/56cd5609-5f4f-4c5d-8dc1-8d01f243215b/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/53277271-4f0a-4f71-87a4-df5fbabd7d0e/dovize-endeksli-olarak-yapilan-bazi-alimlara-iliskin-odemenin-tl-cinsinden-yapilmasi-durumunda-dikkate-alinacak-doviz-kurunun-yanlis-uygulanmasi http://kamubis.com/decisions/SayistayFinding/8024ff97-606e-4e4f-ab7c-16986e497fc9/otobus-hatlarinin-ucuncu-kisilere-ihalesiz-verilmesi http://kamubis.com/decisions/SayistayFinding/d69c0fe1-7eb6-4836-8d7e-510a22e17651/kamu-ihale-kanununun-istisna-maddesi-3g-kapsaminda-olmayan-bazi-alimlarin-bu-kapsamda-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0baf6d60-fe7f-425c-876a-6a9d3d9307d7/gelir-ve-gider-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/21ecd27d-2ee1-4d9c-b1c2-287d6a45b54a/dogrudan-temin-usullerine-aykiri-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/50ed49b3-678e-4485-80fe-0b7790b7f53b/yeni-fiyat-tespitinde-yapim-isleri-genel-sartnamesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ff9e440c-e4ff-42cf-b68a-0d71d1d659ed/yapilmakta-olan-yatirimlar-hesabinda-izlenen-ve-gecici-kabulleri-yapilan-islerin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/fe752895-000f-4ef2-8dc1-aa6fe44f5482/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirmesi http://kamubis.com/decisions/SayistayFinding/be4015c7-fa0f-4383-aa47-52a2bdf853f3/temsil-agirlama-butcesinin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c241b77a-1f09-4e99-b505-fd9a4af6aa42/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ada8b913-6124-482c-be67-42219c3f557c/sozlesmeli-olarak-istihdam-edilen-personelin-mevzuatta-ongorulen-nitelikleri-tasimamasi http://kamubis.com/decisions/SayistayFinding/11b80e53-059d-449a-a07b-2d3e67007c42/kurum-tasinmazlarinin-mevzuat-hukumlerine-aykiri-olarak-spor-kulubune-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/34d1f20f-f56f-4fe9-ba29-af2d88aae972/suresi-biten-tasinmaz-kira-sozlesmelerinin-surelerinin-encumen-karari-ile-uzatilmasi http://kamubis.com/decisions/SayistayFinding/04b30ec8-07c4-4183-abec-461116f628f0/basin-ilan-kurumu-araciligi-olmaksizin-ilan-reklam-yayinlatilmasi http://kamubis.com/decisions/SayistayFinding/2cf0d1e1-656b-449e-a50f-f62b76a00735/696-sayili-olaganustu-hal-kapsaminda-bazi-duzenlemeler-yapilmasi-hakkinda-kanun-hukmunde-kararnameye-aykiri-olarak-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/d1397fd2-220c-4acc-9ebc-5e803ab202cf/gelir-kalemlerinde-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/6b24039f-1512-40b3-8753-484f8af02ee0/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-kamu-ihale-kurumundan-izin-alinmaksizin-10-luk-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/de5c5416-d467-424d-af29-e85244725b5c/indirilecek-katma-deger-vergisi-hesabinin-kullaniminin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/740f6911-9406-4f22-bcd0-b641b41b2948/binalar-hesabi-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/087c40f6-d623-4814-a724-ea023a6b85a9/gelir-tahakkuklarinin-zamaninda-yapilip-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a90c8777-c67d-42c3-b3db-4078163a90f9/sosyal-yardimlarda-izlenecek-usul-ve-esaslari-iceren-yonetmelik-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/4b7dc754-eeb5-4f59-9cdf-e8ac3658786d/mal-alimi-odeme-emri-belgelerinde-hatali-kayitlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/57a61875-9350-4e03-994d-0076be55748d/yevmiye-sisteminin-mahalli-idareler-butce-ve-muhasebe-yonetmeligi-hukumlerine-aykiri-olarak-bos-yevmiyeler-icermesi http://kamubis.com/decisions/SayistayFinding/54434ebf-663a-4f6c-a227-b899bdf18ff7/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ce0151e3-3058-462f-a5b2-56546102c3e9/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d7fe0a86-1c84-4184-899e-07681031f3a8/hafriyat-ve-insaat-atiklarinin-kontrolu-ile-gelir-takibinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/e2759f04-a760-4384-9958-03622ed5931b/belediye-sinirlari-icerisinde-yer-alan-park-alanlarinin-ihale-yapilmaksizin-ecrimisil-yoluyla-isletmeye-acilmasi-ve-isletilen-alanlar-genislemesine-ragmen-ecrimisilin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/6c5f8a67-b90f-4c35-b204-f809331ccda1/bazi-mal-ve-hizmet-alimlarinin-dogrudan-temin-limiti-altinda-kalinmak-amaciyla-parcalara-bolunerek-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/6b0e9a33-35a3-44c8-addc-24fd5eae7bb7/tasinmazlarin-amortisman-hesabi-ve-bunlara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/61c517b0-ebb1-4b0d-8daa-0820ee5d4ca9/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/375a8541-62ee-4a6f-964d-7dbb8eadf61a/tapuda-kayitli-olan-bir-kisim-tasinmazlarin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/1de08764-acb9-4488-9cdc-ca7e50276f23/tasinir-mallara-iliskin-donem-sonu-islemlerinin-mevzuat-hukumlerine-gore-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/2c9e42aa-bcf2-4966-894d-a623f2c210e3/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6f0edb9f-0d3e-48ad-87b8-fd886b140389/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/54d0fb11-324a-4c7d-8c50-1f9e9ddb0760/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b8c632f6-c801-4175-877d-808f5259611a/yil-sonu-mizan-tablosunda-birbirleri-calismayacak-hesaplar-ve-hatali-kod-uygulamalarinin-mevcudiyeti http://kamubis.com/decisions/SayistayFinding/f0a61731-c93d-47aa-a7a7-8eefa0fe8ef8/hesap-planinda-yer-almayan-hesaplarin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/754e3868-f4f7-4550-8b13-409ea52dc94a/sirket-adina-ozel-bankalarca-yapilan-tahsilatlarin-kamu-sermayeli-bankalardaki-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/218c5379-a180-422d-b50f-b0ce44aa461b/sosyal-denge-sozlesmesinde-konusu-disinda-cesitli-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/af25b15c-7a11-4992-88a2-637003ac4e72/idare-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-ecrimisil-tahsilatlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/df64352c-af69-4675-b1b1-312372934642/gecmis-yillara-ait-hazineye-ait-tasinmaz-mallarin-satis-bedellerinin-tahsil-edilen-kismindan-10luk-paylarin-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f1b674b4-7ac8-4ef7-9c81-534637f9d1b1/belediyeye-ait-futbol-kulubunde-antrenor-olarak-calisan-kisilerin-kidem-tazminati-odemelerinin-ilgili-firmaya-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/52cff9d5-4975-46dd-9c18-84dd9590aab3/konutlarin-satis-bedelinin-tahsili-amaciyla-belediye-sirketi-personelinin-kidem-tazminatlarinin-belediye-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/3f55aaec-86cb-4837-b755-d8a7a8e95d9d/a-sinifi-is-guvenligi-uzmani-hizmeti-alim-isinin-is-sagligi-ve-guvenligi-kanunu-ile-getirilmis-duzenlemelere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/162eaf01-4a65-44b2-b479-df29c2cdd6c3/ana-cadde-ve-meydanlardaki-isyerlerine-iliskin-eglence-vergisi-ve-isgal-harclarinin-buyuksehir-belediyesi-tarafindan-alinmasi http://kamubis.com/decisions/SayistayFinding/98877e42-b983-4d0c-b37e-d896e03a8c30/elektrik-tuketim-vergisi-beyannamelerine-iliskin-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0a192a87-d50b-42fb-9d3e-19d4d8ca7efd/dokum-alanlari-ile-bertaraf-ve-depolama-sahalarinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/8cc503c3-5bd4-44be-a01e-d173d4c93835/isyeri-acma-ve-calisma-ruhsati-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/10725967-f1db-43e5-a5e5-cb8eac34485e/harcamalara-katilma-paylarinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fcfa0057-d381-44c7-9b84-cee91774664f/vadesi-gecmis-kamu-idaresi-paylarinin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e5ebe4b9-fb3a-4ff2-b0c0-9b22e6e046eb/banka-kredileri-ile-bu-kredilere-iliskin-faizlerin-izlendigi-donem-ayirici-hesaplarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f04221a6-3209-484d-86d9-f90d8a49634c/tasinmazlarin-kayit-ve-kontrollerine-iliskin-islemler-ile-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/df0ff555-23e2-46c5-ba7a-0053f7cf2831/devlet-su-isleri-genel-mudurlugu-tarafindan-gerceklestirilen-alt-yapi-hizmetlerine-iliskin-muhasebelestirme-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/a96b81e2-8ebb-413c-b501-59e8998a0670/banka-hesabina-iliskin-donem-sonu-mutabakatlari-ve-mali-tablo-tutari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/30988968-302d-4fb3-89f4-757853743f8e/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/43b4cfc1-3101-4c76-8a99-d566fdfae7ef/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7a758a8a-a76c-4f60-8710-0420ddddf041/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-amortismana-tabi-maddi-varligin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/b9b848e0-3fbc-4075-81ca-d2dee2483044/ilk-madde-ve-malzeme-hesabinda-izlenen-deger-cikislarinin-en-gec-ucer-aylik-donemler-itibari-ile-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f80757b9-2985-416d-a2e5-ba740319915d/belediye-isyeri-acma-ve-calisma-ruhsat-harclarina-iliskin-yili-kurum-sicil-kayitlari-ile-gecmis-yil-kayitlarinin-guncel-olarak-tutulmamasi http://kamubis.com/decisions/SayistayFinding/8dea3158-d3cb-4534-bb68-aee47d4e0a3c/belediye-emlak-vergisi-muafiyet-durumuna-iliskin-2019-yili-guncelleme-kayitlarinnin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4d79bb7d-9281-4d16-aef9-7ce746f0a1fa/otopark-bedeli-olarak-alinan-paralarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b1ce8437-6f2f-4fb8-9e9a-e5a4139b3c52/ozel-kalem-mudurlugu-kadrosundan-diger-kadrolara-yapilan-atamalarin-mevzuat-hukumlerine-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/c89efc35-c7a9-4585-8b40-5e83b860c9ee/idare-tasinmazlarinin-ecrimisil-karsiligi-kullanilmasinin-olaganlastirilmasi-ve-idarece-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/bf209158-85bf-445d-a6ce-3e59af064ea7/kira-gelirlerinin-gelir-mudurlugu-servisi-tahakkuk-kayitlari-ile-yil-sonu-muhasebe-cetvellerinden-gelir-kesin-hesap-cetveli-ve-bilanco-kayitlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/5530cf6d-781f-4f63-bf89-c9d9323ab0e0/ecrimisil-gelirlerinin-gelir-servisinde-tutulan-tahakkuk-servisi-kayitlarinin-muhasebe-gelir-kesin-hesap-cetveli-ve-bilanco-kayitlarindan-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/98ace488-f067-4539-9ad1-ad609e0a86b8/belediyeye-ait-tasinmazlarin-deger-tespitinin-ve-bazilarinin-cins-tashihinin-yapilmamasi-ve-tum-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/89038a72-2c65-462b-a3d5-7c36fa6cafd7/belediyenin-uzun-vadeli-kamuya-ait-borc-islemlerinin-kamuya-ait-ertelenmis-veya-taksitlendirilmis-hesabinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/3389cf98-3cdb-4c86-9b97-3fb7f476f68a/idare-binalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d7117b26-c584-444d-8e78-b626839e2b05/belediye-banka-kredilerine-ait-faiz-giderlerinin-gider-tahakkuklari-hesaplarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/b01f8d02-2967-4bad-b0f2-4c527437b9a0/kamu-kurum-ve-kurulusu-niteliginde-olmadigi-halde-elektrik-dagitim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/9b8bcc04-ff64-4d14-a189-bfb47c02b06b/idarenin-kiraya-verdigi-tasinmazda-ucretsiz-kullanim-hakki-sartinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ecf788b1-0607-410b-b6ce-004aa9af9b0a/idare-tarafindan-isletilen-otoparklar-icin-buyuksehir-belediye-meclisi-karari-ve-otopark-isletme-ruhsati-olmamasi http://kamubis.com/decisions/SayistayFinding/85a1d744-9303-49eb-812e-c3ed2a642b60/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerlerine-idari-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f6674aa4-55c1-4592-b5ba-72a9afc2de01/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/077d595e-b1fa-4d5c-bb54-6110fde70017/belediye-sirketinden-gordurulen-dogrudan-hizmet-alimlari-kapsaminda-calistirilan-iscilerin-ucretlerine-ilave-zam-yapilmasi http://kamubis.com/decisions/SayistayFinding/4f695bd5-f980-47f3-960b-ecd6513a8bea/stratejik-planda-bes-yillik-tahmini-maliyet-tablosu-ve-kaynak-tablosunun-bulunmamasi http://kamubis.com/decisions/SayistayFinding/a1aa533b-caee-42c9-9814-2da29eb01f67/toplu-is-sozlesmesinde-yer-alan-birlestirilmis-sosyal-yardim-odemelerinin-gelir-vergisi-ve-sigorta-prim-matrahina-dahil-edilmesinde-zorluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/01be10f3-8677-4b7e-9f35-53def27d5705/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/cd7dbc97-1e86-4511-b320-e272c73789ab/tekstil-atiklarinin-toplanmasi-tasinmasi-ve-geri-kazanimi-isinin-protokolle-ve-bedelsiz-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/e31b3920-946c-4db6-af76-666f6038e5e2/tahsisli-kullanilan-tasinmazin-isletilmesi-karsiligi-olan-yapim-isinin-devlet-ihale-kanunu-kapsaminda-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/c1bc1692-f3dd-43a1-86a7-1e12b8cdf304/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/1bb8d61a-ea96-4c14-8346-32d585aaaea0/sozlesme-ve-sartnamelerde-alt-yuklenici-calistirilamaz-hukmu-bulunmasina-karsin-asiri-dusuk-teklif-veren-firmanin-aciklamasinda-alt-yukleniciye-yaptirilacak-islere-iliskin-taahhut-verilmesi http://kamubis.com/decisions/SayistayFinding/d541895b-3c09-4f12-9137-dc9ddac1b022/sosyal-tesisler-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/54a3eaef-8b99-46e4-a9a7-5b76fbab7834/sozlesmeli-personele-yapilan-sosyal-denge-tazminati-odemelerinin-prime-esas-kazanca-ve-gelir-vergisi-matrahina-dahil-edilmemesi-ve-bu-odemelerden-damga-vergisi-kesilmemesi http://kamubis.com/decisions/SayistayFinding/55b7e190-d80b-4268-9435-913a9612c8df/memurlara-yapilan-sosyal-denge-tazminati-odemelerinin-gelir-vergisi-matrahina-dahil-edilmemesi-ve-bu-odemelerden-damga-vergisi-kesilmemesi http://kamubis.com/decisions/SayistayFinding/ddad6354-d679-4a4f-a88c-71c6a1239854/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/a4bbe76b-d8d3-42ba-9ea1-500e82bfea88/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/1543e904-cf46-499c-93ee-64c2a378f1dc/sayistayin-istisari-gorusu-alinmadan-yonetmelik-yururluge-konulmasi http://kamubis.com/decisions/SayistayFinding/e9e197a0-79b5-467c-84ff-3784a09e7061/pesin-tahsil-edilmesi-gereken-harc-gelirlerinden-bazilarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/09784126-654b-453f-955b-ba0a19cf535f/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b0bbb723-9655-4290-8e0c-7fe9b6f201cb/otoparklara-iliskin-belirlenen-ucret-tarifesinde-ucretsiz-veya-indirimli-kullanim-hakki-taninmasi http://kamubis.com/decisions/SayistayFinding/b8d08f4b-0a79-49d6-b5ec-0c30952345fe/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/4e26db08-e85d-4970-8c38-6d114334a0c6/elektrik-faturalarinda-yer-alan-trt-payinin-odenmesi http://kamubis.com/decisions/SayistayFinding/77917ff4-087c-4741-9279-7dd299045fd2/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3071cdca-04da-4ae5-a1f8-0578a5bd7f44/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e4102b86-2bfd-41dd-8453-554da4e14056/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0725c54a-3a71-4ed2-8cd4-4ec1a4ebf16c/indirim-hakki-olmayan-veya-bu-hakkini-daha-sonradan-kaybeden-bazi-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/15bd544f-695f-42d3-89ae-8931ad4523eb/ihalelerde-sirket-ortaklarinin-ve-alt-yuklenici-calistirilan-islerde-alt-yuklenicilerin-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/967ad21d-d232-450b-bb64-d03e73e6cad7/ihale-sartnamesi-hukumlerine-istinaden-mevzuatinda-belirlenen-tarifenin-altindaki-tarife-uzerinden-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/8ffcac2e-a5d3-4fa9-9758-8ebb6a1dbae6/idarenin-cevre-temizlik-vergisi-mukellefi-bilgilerinin-tutarli-olmamasi http://kamubis.com/decisions/SayistayFinding/3ea36506-3c04-45af-9e06-660ede66219b/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/68db9410-fff8-445f-a607-2d7874be884b/gecici-isyeri-acma-ve-calisma-belgesi-duzenlenmesi-ile-calistirilan-isyerlerinin-olmasi http://kamubis.com/decisions/SayistayFinding/536b2b54-c886-459a-8f13-585c550e454f/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/2a85040c-874b-44c6-a389-a93d221a8faf/belediyeye-ait-tasinmazlar-uzerine-insa-edilmis-olup-yapi-kayit-belgesi-alinan-tasinmazlarin-hak-sahiplerine-dogrudan-satisinda-satis-bedelinin-tek-seferde-tahsil-edilmesi-gerekirken-taksitlendirilmesi http://kamubis.com/decisions/SayistayFinding/daae3ae3-f346-45b1-b456-9ef3a10353eb/belediyenin-bazi-dolu-mudur-kadrolarina-tedviren-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/07b2faa9-1ded-492b-86ea-9aa04873c335/belediyenin-bankalar-araciligiyla-gerceklestirdigi-tahsilat-tutarlarinin-belediyenin-bankadaki-hesabina-mevzuatin-ongordugu-surede-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c16b3e3b-202a-4780-8f42-eba87f08c3d9/belediye-sosyal-tesislerinde-sunulan-hizmetlerde-ilgili-mevzuatinda-duzenlenmemesine-ragmen-indirimler-yapilmasi http://kamubis.com/decisions/SayistayFinding/0eb89618-203a-421a-8c0d-18d749b075ef/bazi-kisi-ve-gruplarin-otopark-hizmetinden-ucretsiz-olarak-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/e809815d-31fb-426c-b235-c0c6dd9fdba9/belediye-sinirlari-icerisinde-faaliyet-gosteren-is-yerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuku-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/14780fdc-6faa-44ef-88e2-a03e7827f888/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/ad16471a-ccb9-436b-bdfc-25f1e02e328f/baskanlik-oluru-ile-norm-kadro-cetvelinde-yer-almayan-baskan-danismani-gorevlendirmeleri-yapilmasi http://kamubis.com/decisions/SayistayFinding/0ecc07df-9846-4178-bec9-07bb4a917534/arac-kiralama-isi-ile-personel-tasima-isinin-ayni-ihale-bunyesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/7e13f3d2-5ea6-4236-beb9-6deccbfea051/belediye-sirketlerinden-yapilan-hizmet-alimlarina-iliskin-odemelerde-vadesi-gecmis-borcu-bulundugu-halde-soz-konusu-sirkete-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/91222eeb-51ff-4200-8453-dfe0643f263d/tasinir-islemlerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/39912e26-e231-4b17-9e10-94fd2d0db930/yevmiye-defterinde-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/b95687c9-bd0c-4f0d-bd6f-b1989d6a2987/memur-ve-sozlesmeli-personelin-odeme-gununden-once-odenen-ucretlerinde-personel-avanslari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3c5f955a-c973-4bfa-9272-fcbcbc737d95/kesin-teminat-mektuplarinin-iade-edilmemesi-ve-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/5bb6c53e-558b-43c0-a607-6261fd1b7e6c/mali-tablolarin-eki-olarak-onemli-muhasebe-politikalari-ve-aciklayici-notlarin-sunulmamasi http://kamubis.com/decisions/SayistayFinding/44e7685f-2ff1-4717-80f3-5546c11e84ad/hizmet-alimi-suretiyle-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/af3bae63-729a-4f33-9dce-796fc667748e/hakedislerden-yapilan-gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabi-yerine-emanetler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2cad908b-2b7f-4ba4-ac4b-73ec6c8c68db/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenmesine-karar-verilen-maddi-duran-varliklarin-tamamiyla-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/fac3fcce-2507-4d54-82cb-f2ce42cb74b2/bilgisayar-yazilim-aliminin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/aa1a6382-62ec-49d5-a3aa-8651c8357547/aralik-ayinda-odenen-sozlesmeli-personel-ucretinin-ocak-ayina-iliskin-kisminin-aralik-ayinda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/44ed102d-b84c-4108-b4d7-b6e90f23f9a0/sirket-tarafindan-bazi-tasinmazlarin-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/879bdb4a-1093-449f-8461-937279f6d54e/idare-binalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c174273a-a8a5-4baf-bced-d12c8f777f05/diger-kamu-idarelerince-belediyeye-tahsis-edilen-arsa-ve-binalarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/29fd4d8b-14bf-48b5-88ed-b89d849cbbb4/idareye-bagislanan-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d49a1299-4f2a-442b-989c-f928af0e7719/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/7ff8874d-c8dc-4ffe-92e2-5414cac8b4b6/ilk-madde-ve-malzeme-hesabina-kaydedilmesi-gereken-bazi-alimlarin-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/5befee67-b5f5-4ec9-aaf0-236aa3d04964/4734-sayili-kamu-ihale-kanununun-22d-maddesine-gore-yapilan-mal-alimlarinin-kanunda-ongorulen-10luk-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/5a111f41-f083-41d9-9229-63b971794ecf/kurum-kadrolu-ic-denetcisinin-sube-mudur-vekili-olarak-gorevlendirilmesi-ve-ic-denetim-raporunun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/a0efba8a-3e7b-4d86-9ae4-aa30e2d1018f/belediye-sirketleriyle-ilgili-kurum-bunyesinde-yeterli-bilgi-ve-belge-bulunmamasi http://kamubis.com/decisions/SayistayFinding/fa6a7aba-043c-4cee-86db-6a5abea2f7e9/gelir-kalemlerinin-tahakkuk-tahsilat-oranlarinin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/ad2b6d18-2656-40c6-94f4-a1d74456fd4a/toplu-tasima-hizmetinin-ihalesiz-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/f2904090-d83b-4f27-ba0f-23c511a58270/isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyet-yuruten-isletmeler-bulunmasi http://kamubis.com/decisions/SayistayFinding/7c79ec0c-7f71-4986-8ce5-a1c41253056f/belediye-tarafindan-muafiyet-kapsamindaki-tasinmazlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/e8862cc0-354b-40ea-abd5-2ae2ca9801a1/bazi-demirbaslarin-demirbaslar-hesabi-yerine-ilk-madde-malzeme-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/6c8df11c-e61b-40ab-9d66-bfae321b6ee5/gecekondu-kanununda-belirtilen-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/049afe1a-d00d-4fa5-86a1-c0770013cf33/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/790245d6-113a-49eb-b829-1ac006595e2e/belediye-baskan-yardimciligindan-sube-mudurlugune-atanmanin-mutat-uygulama-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/979af309-5ee9-4662-9967-3a393adc77bc/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/41f3571b-480a-4445-bb99-e5422c913606/yil-sonu-demirbas-sayiminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9ed1c067-17d7-458d-8e49-eee4ba4b8ddf/personel-avanslarinin-yonergeye-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9ad5fc35-0cf4-46c5-b0b5-47958d46b219/sirketin-kamu-ihale-kanununa-gore-istisna-kapsaminda-bulunan-alimlariyla-ilgili-usul-ve-esaslarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/1c17e51d-df9e-4067-8df2-2dd985fe4567/sureklilik-arz-eden-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/55a2be61-62c6-46b3-b98c-89ec919b0c9a/ihale-usuluyle-gerceklestirilmesi-gereken-alimlarin-kisimlara-bolunerek-dogrudan-temin-yontemiyle-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/a9ff3e98-e6c1-46ba-b132-80a4c0b8ce17/denizli-buyuksehir-belediyesince-verilen-isletme-hakkinin-ihalesiz-olarak-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/756d2154-313d-4278-8481-41716908dc2d/fatih-sultan-mehmet-tabiat-parki-isletmecilik-sozlesmesinde-indirim-duzenlemesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/2a0c365d-7682-4b9d-8beb-0b12393a4d5f/elektrik-ve-havagazi-tuketim-vergisinin-sorumlularca-duzenli-bir-sekilde-odenip-odenmediginin-kontrol-edilememesi http://kamubis.com/decisions/SayistayFinding/b0b57d62-9d0c-4c2a-ac67-57d0a7ee4e46/yazilim-alimlarinin-demirbaslar-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/148b7c43-7028-43b5-9fdd-62f42a8f3f9c/ilk-madde-ve-malzeme-niteligindeki-mallar-icin-ilk-madde-ve-malzeme-hesabi-yerine-ticari-mallar-hesabinin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/7805d17d-bc13-4347-905c-ce00ad6dd815/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/7af0b0db-af82-4fc1-9250-c419c116549e/idare-tasinmazlarinin-diger-kamu-kurum-ve-kuruluslarina-sure-belirtilmeksizin-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/24c34416-a848-4018-a6e4-0b575384bbcf/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a6d3b3b6-1cb0-4c92-9f60-a2337ac1e7da/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihlerinin-tamamlanmamasi-ve-tasinmaz-icmal-cetvelinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/89968f4d-ffe9-4a6c-81ad-ee81f0d0b0a6/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/91aff37b-a29c-488a-9ed0-7c131ccffffd/ilk-madde-ve-malzeme-hesabindan-cikislarin-ucer-aylik-donemler-itibari-ile-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ac68f54f-b1f9-4cb3-85c1-b7731ad7af74/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/44e3820a-6f78-4db3-b2db-d9e43b4738da/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/896d2314-d458-4396-9f86-60da2406b6fb/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/3973c1f5-1591-40d0-a0fa-678f58d9314c/idare-tarafindan-cikarilan-mali-nitelikli-bazi-yonetmelikler-icin-sayistay-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/444ba489-7fa3-4531-accc-5057449457e0/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7537b988-0376-4bff-a4ef-c37fa1498998/iscilerin-ucretli-yillilk-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3d10bd4e-2373-41ab-b5aa-7cc121c27491/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/3c781471-ad1e-4219-9436-2d5d92a8aca9/sozlesmeli-olarak-istihdam-edilen-personelin-vekil-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/8006cc44-755f-416c-92be-0b164e1a98d0/bos-sef-kadrolarina-asaleten-veya-vekaleten-atama-yapilmak-yerine-fiili-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/60d4e094-3ba0-4123-bb49-aafc457c9836/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/77092f3f-f550-4553-861c-149714e62274/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/4cf20f84-e931-40a4-a431-cb7eb4784830/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/44a42826-b652-4d9c-a93f-deb15bc18f2d/idarenin-yetki-sinirlari-icinde-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunan-bazi-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e732d3b5-9810-468a-9bb8-d60739836b3f/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/43344177-f719-4a3d-a946-9c0af5e6a536/yikim-ruhsat-harci-insaat-harci-iskan-harci-tadilat-ruhsat-harci-mukellef-sayisi-ve-tahsilat-oranlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/06903556-a7bd-4b47-94bc-c8ad2cbf44ba/idare-tarafindan-kiraya-verilen-tasinmazlarin-isyeri-acma-ve-calistirma-ruhsati-almadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/d9fb492c-a51b-4a12-923e-206bc17deb8e/kalkinma-ajansi-paylarinin-ilgili-ajansin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/44babe4b-c8a9-4759-a727-f519e77630d5/meclis-karari-alinmadan-kurum-ve-kuruluslara-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/ca66cef3-73e2-4e22-8c50-d8f43cf2783e/idareye-ait-otoparkin-gecerli-bir-protokol-olmaksizin-istanbul-buyuksehir-belediyesine-devredilmesi http://kamubis.com/decisions/SayistayFinding/bbc2d12f-3441-40d6-94e3-bf22cb6563cb/idare-tasinmazinin-uzerinde-pazarlik-usuluyle-mulkiyetin-gayri-ayni-hak-tesis-edilmesi-ve-daha-sonra-soz-konusu-hakkin-kapsaminin-genisletilmesi http://kamubis.com/decisions/SayistayFinding/93fc13bf-aca2-48c1-a779-cbd3f9bec53e/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/29363d3a-06cc-4319-8f98-e3d4f375f0f7/idareye-bagislanan-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/d1b4cbf3-e326-49ff-9f71-a2e933ad57c9/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bb2eef0e-93cd-4120-8acc-62aa124d3495/mali-duran-varliklar-hesap-grubunun-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b64355ea-c642-433a-ba40-332ab60893c2/pesin-tahsil-olunan-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3de2037c-3372-4469-8f83-2951ba73d3e9/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/89ee7145-2e86-4f89-89dc-1488d4159499/yapilan-tahsilatlarda-kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/be3e6d1b-89af-4b67-a9ed-089d1d6d79fa/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/26ada943-169c-4473-952a-a48331a6cb9d/tasinirlarin-kayit-muhafaza-ve-kullanimlarinin-mevzuatin-ongordugu-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/88e19403-f3bd-4353-96e4-07c487056588/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f72f4f8c-35e2-48d1-b36f-694b787f13af/dogalgaz-elektrik-ve-su-abonelikleri-icin-odenen-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/951d52b1-e18d-42a3-b7a7-3dbf487bea17/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/31ef26b3-b670-43b7-b77e-a927fe2e4297/diger-kamu-idarelerince-belediyeye-tahsis-edilen-bina-ve-arsalarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5be99b31-131d-4159-a156-6418995ea4e9/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi-nedenleriyle-gercege-uygun-amortisman-ayrilamamasi http://kamubis.com/decisions/SayistayFinding/790e6681-eb02-4a16-9953-d10984e64396/butce-tahminlerinin-gercekci-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c7748535-0990-484a-9ae5-5600f7a8be2a/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/30eca9ab-637b-48d5-b69b-20beaa0c57ef/ihale-yoluyla-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-sozlesmesi-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/90149c18-afba-4307-9c94-a4f90d905735/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c7185c14-eeff-434a-b124-a4bb11cde6d3/nakit-olarak-alinan-gecici-teminatlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e222aecb-8931-4f0e-b39f-389b4ca30e47/bakanlik-tarafindan-gonderilen-toplu-tasima-desteklerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fbc56a33-54e4-40d8-9b97-569deb5322ba/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/7c2811f3-e277-4b82-a60c-ccb0cdc5803b/su-ve-kanalizasyon-harcamalarina-katilim-payinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/da3a2d8a-6400-4d56-9947-d0dc26076c65/mulkiyeti-belediyeye-ait-olup-kiraya-verilen-tasinmazlardan-kira-suresi-sona-erenlerin-ihale-yapilmaksizin-sozlesme-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/84942a0f-805b-448b-962f-a8211f8cdadc/arsa-ve-bina-satislarina-iliskin-ihale-ve-karar-surecleri-ile http://kamubis.com/decisions/SayistayFinding/a58c33ec-1199-479e-b068-463ee0a584d6/satisi-yapilan-tasinirlarin-muhasebe-kayitlarindan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/41506043-0642-45b1-8099-9e2979be9be9/borclanmanin-belediye-meclis-karari-olmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/367db33a-c462-4237-97ca-68c022c8ea8e/ihalesiz-olarak-mal-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/fc69f9ed-68b0-404d-b2f4-e570cda65b52/temel-ihale-usulleriyle-yapilmasi-gereken-iki-organizasyona-iliskin-alimlarin-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c74a051d-be90-4d27-8332-1ff5b221d38e/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarin-mevzuatta-belirlenen-siniri-asip-asmadigi-yonunde-kontrollerin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/7f0b2849-25d4-4536-9622-c580118384cf/tahsis-suresi-sona-eren-tasinmazlarin-kullandirilmasina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/4a884b43-4ad8-4cc0-9956-5c42e8eb0cd4/verilen-depozito-ve-teminatlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a0d2133c-54b1-4eb9-97f3-9345eca1ecd8/vadeli-mevduat-faiz-gelirleri-stopajinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c5f613fb-9cc4-4405-a8e1-450a52341035/hurdaya-ayrilan-tasinirlarin-muhasebe-kaydinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/a064280a-2a6d-469f-80c4-a8445542417c/gelirlere-iliskin-ret-ve-iade-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/f1726404-cc84-4ed6-aba1-ac4a9e8ceaa0/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2702f943-1250-471d-aca9-fe73d7ef99c1/tasinmaz-mallarin-kayitlarinda-eksikliklerin-ve-hatalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f1ff2295-539c-4b0c-913f-588865d2ce5e/suresinde-tahsil-edilmeyen-bazi-alacaklarin-zamanasimina-ugratilmasi http://kamubis.com/decisions/SayistayFinding/9c7a8a2a-15e9-4c74-b3a9-66cf8e617a4f/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/df8d280b-98f6-48b9-adee-2b5fdd1acfae/yapimi-bitirilerek-teslim-alinan-tesisin-uzun-suredir-hicbir-amac-icin-kullanilmayip-atil-halde-bekletilmesi http://kamubis.com/decisions/SayistayFinding/2c873298-8114-4d9c-9efb-879b4dcb78a7/ozel-halk-otobuslerinden-tahsil-edilen-isgal-harcinda-indirime-gidilmesi http://kamubis.com/decisions/SayistayFinding/83c35abb-62ae-4229-9dc5-b2f2b62e6636/mali-hizmetler-uzmani-veya-mali-hizmetler-uzman-yardimcisi-kadrolarina-atamalarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/10239552-2119-4742-9427-b04cebcbb8fe/kurum-tasinmazlarinin-suresiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/72930f21-8717-45d8-b069-dcdd516e55c1/gecekondu-fonu-icin-gonderilen-paralarin-belediyenin-cari-giderleri-icin-harcanmasi http://kamubis.com/decisions/SayistayFinding/361ff03d-055d-4a84-b5b7-799a244e408e/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/6908e016-5298-4c79-890c-b317bb10eaa3/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/79ebddad-2c09-45df-bb27-4dafdf667945/verilen-cekler-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c1273c76-d884-4f16-bcfc-13d35536d12a/mevzuatta-ongorulen-sartlar-olusmamasina-ragmen-ihalelerde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/319166b1-dd9f-4d3f-9d3d-f4aa784c7696/zamaninda-bildirim-vermeyen-emlak-vergisi-mukelleflerinin-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/c6b9e3ad-52a3-495a-8022-c1b810fdebd4/ilan-ve-reklam-vergisi-beyannamesi-vermeyen-mukelleflere-ceza-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/a3bde997-7f8b-4fc9-b814-30eb310ed1e4/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dc959ccf-f84e-4072-9912-5e15f36a3227/tasit-kiralama-isinde-ihale-mevzuatina-ve-bakanlar-kurulu-kararina-aykiri-davranilmasi http://kamubis.com/decisions/SayistayFinding/7bb2ae0c-213b-43bc-a075-4f4128f25a7d/tasinmaz-kiralamalarinda-ihaleye-esas-alinan-tahmin-edilen-bedelin-mevzuata-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/3c0c209d-9c76-4962-b9e5-a014af10756a/tasinmaz-tahsislerinin-sure-belirlenmeksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/cb671ee7-171f-4145-b71e-a2d5df653988/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-mevzuatinda-belirtilen-zamanlarda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/361cda7f-a364-4250-9bfa-ef0402cb50c4/tahakkuk-eden-vergi-gelirleri-su-gelirleri-ve-encumen-cezalarinin-tahsil-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/0db7841e-9615-4ffa-97dc-3ff743007852/otopark-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b6767101-a172-418b-8d1f-c3c14c838b3d/mulkiyeti-belediyeye-ait-olan-tasinmazin-ihale-yapilmaksizin-encumen-karari-ile-ayni-kisiye-defaatle-kiraya-verilmesi-sozlesme-hukmune-aykiri-olarak-kiraci-tarafindan-ucuncu-kisiye-devredilmesi-ve-kiralanan-tasinmazin-muhasebe-kayitlarinin-mevzuata-aykirilik-teskil-etmesi http://kamubis.com/decisions/SayistayFinding/ab7933ee-3d02-4e97-bd41-98d986657310/emlak-vergisinden-muaf-tutulan-mukelleflerin-muafiyetlerinin-devam-edip-etmedigi-konusunda-gerekli-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7fa67e50-f6a2-44b3-be7f-4e140b560eab/engelli-memur-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/055b9e02-bce6-4185-94f9-eca7d43acecb/isyeri-acma-ve-calisma-ruhsatlari-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/51e4b685-ac21-4b7f-89cc-01b1adad4b95/hafriyat-dokum-bedelinin-ve-cevre-kirliligine-yol-acacak-sekilde-hafriyat-bosaltanlara-kesilen-cezalarin-belirlenmesinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4d95eabc-f6dc-4dfd-8b26-923a8c484891/gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-amaci-dogrultusunda-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ec99d49e-c6af-4e69-bdff-6b81f7cc8ce3/idare-tarafindan-gerceklestirilen-odemelerde-hak-sahiplerinin-vergi-ve-sosyal-guvenlik-prim-borclarinin-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/c5a71a86-7095-4267-8736-bf82e54096ec/dogrudan-temin-suretiyle-gerceklestirilen-hizmet-alimi-ve-yapim-isi-odemeleri-icin-hakedis-raporu-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/61046b73-0d65-4a4a-96c6-4f30ceb4abd3/belediye-sinirlari-icerisinde-yapilmis-olan-kamulastirma-islemlerine-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/5ef77063-e477-4c9f-9ee2-f4fbf6f71554/ambalaj-atiklarinin-toplanmasi-isinin-devlet-ihale-kanununa-gore-ihale-edilmemesi http://kamubis.com/decisions/SayistayFinding/fcf2f01e-8f51-484c-82cb-b047f9f20631/iscilerin-yillik-izinlerinin-kanunun-ongordugu-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/971c0c52-0c82-4260-a3c0-7391b9c3e8ca/kredi-karti-tahsilatlarinin-bekleme-cozulme-tarihinden-once-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ea7cb698-1ce8-476d-8c56-f92f88e007b7/borc-stok-tutarinin-hatali-tespit-edilmesi-borclanma-limit-asimina-dair-izin-alinmamasi-ve-itfa-tablosu-ile-kesin-mizan-arasinda-farkliliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/405d867f-5418-49eb-90e5-033e83e43cb1/su-gelirleri-uzerinden-hesaplanan-katma-deger-vergisinin-hatali-muhasebelestirilmesi-ve-katma-deger-vergisine-iliskin-beyannamenin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/abc7f382-7c88-4358-9248-5ae0bb6ac93c/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1c1ae1fa-6a3e-4037-9db8-4a36761d030e/satisi-yapilan-bazi-tasinmazlarin-kayitli-degeri-yerine-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/9b7c7a26-b695-4a26-8b73-fd1df36d5dda/bilancoda-maddi-duran-varliklarda-kayitli-tutarlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/deec14dc-f83c-4d57-8424-f8bcea7cbac5/kamu-idaresinin-mulkiyetinde-olup-tahsisli-kullandirdigi-tasinmazlar-ile-kendisine-tahsis-edilen-tasinmazlari-yardimci-hesap-kodlarinda-izlememesi http://kamubis.com/decisions/SayistayFinding/ff779a1e-6d5d-411d-a672-667e8aeeb73f/bazi-kamu-kurum-ve-kuruluslarinin-icmesuyu-ve-atiksu-aboneliklerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0c89d34a-efb0-485b-8d90-9e1fc48c8c6b/fesih-edilen-yapim-isinde-teminati-guncellemeyen-personel-hakkinda-rucu-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/f75b5301-1ebb-4f1b-a72c-0045878773e6/bazi-isyeri-su-aboneliklerinin-hatali-tarifeden-ucretlendirilmesi http://kamubis.com/decisions/SayistayFinding/89051541-3eda-4865-9aa4-2ecb8fda4364/avukatlik-vekalet-ucreti-emanet-hesabinda-biriken-tutarin-gelir-kaydinin-yapilmamasi-ve-vekalet-ucreti-odenmesine-esas-veri-tablosunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c41f8af5-d301-472f-94fd-6575639d80ff/tasinmazlarin-envanterinin-cikarilmamasi-ve-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57ef923b-d975-498c-9230-534da1af6191/kuruma-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f55a5d2c-ae63-4ea8-99f3-edc068b59ac1/haklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/48e957c4-b05f-4581-bba5-a421bff4f3f6/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a2e655f6-4d36-49cb-a06f-0df875505a4d/hakedisten-kesilen-asgari-ucret-destek-tutarlarinin-ildeki-muhasebe-mudurlugune-gonderilmeyip-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/320273bc-42e1-49c2-bb27-035b795778f9/kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d7b5a2a6-72e1-4206-9873-9100815e37ff/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-yapilmakta-olan-yatirimlar-hesabindan-cikarilarak-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/48e58acf-d7ac-4040-9c1d-2315b61fe0b4/diger-borc-ve-gider-karsiliklari-ile-ilgili-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3106304a-f459-4dbc-a4e0-d673e084c151/belediye-meclis-karari-alinmadan-idare-tasinmazinin-ilgili-kuruma-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/4bb3179f-522b-4037-816d-0f62d9126026/idarenin-tapuda-kayitli-tasinmaz-bilgileri-ile-idarenin-ilgili-birimlerindeki-tasinmaz-bilgilerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/290b1a70-db20-44b6-8c5d-991b308a6253/belediye-tarafindan-kiraya-verilen-tasinmazlar-uzerindeki-isletmelerin-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/0f842288-fc1a-402b-9d7a-6d8de9025032/kalkinma-ajansi-paylarinin-ilgili-ajansin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d1c7c769-45c9-443a-9999-4c6b7b3048e5/kira-sozlesmesi-bitmis-olmasina-ragmen-idare-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/b6497c35-1091-4501-9ed8-058c201c0e14/idare-tasinmazi-uzerinde-kurulan-intifa-hakki-suresinin-bitmesine-ragmen-fuzuli-sagil-konumundaki-dernek-icin-ecrimisil-ve-tahliye-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/aef1dfee-b1b2-4fac-bb08-554a0ef37476/mevzuatinda-belirtilen-kosullarin-olusmasi-nedeniyle-kullanilma-ozelligini-kaybeden-araclarin-hurdaya-ayrilma-islemlerinin-yapilmamasi-ve-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/ac7f774a-3c51-4622-a369-2cb2a9aa3a3b/idare-tarafindan-cikarilan-mali-nitelikli-bazi-yonetmelikler-icin-sayistay-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/a1f92a0a-3aed-4419-8e00-3567c845c196/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e211a2c4-0b40-44e9-a708-9d0ac5469c82/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/10e95a54-65bd-40db-828f-a586eb0bfd8c/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/80d677b8-2ff3-4442-bf37-d67cb333e732/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/2a3dc4e5-261f-42d5-aaf3-9f6b7809f644/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/3117445f-3fb3-4a86-b3d1-4d6be1e5279d/personelden-kesilen-sendika-aidatlarinin-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/8a1f7202-9ed4-4d89-8f22-f13168c6406b/mevzuatin-icazet-vermemesine-ragmen-muhtarliklarda-belediye-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/a6068484-abee-4a0e-93ee-2bd4f614204f/bakirkoy-belediyesi-tiyatrolari-yonetmeligi-kapsaminda-yapilan-gecici-personel-gorevlendirmelerinin-ust-normlarin-duzenlemesine-aykirilik-teskil-etmesi http://kamubis.com/decisions/SayistayFinding/7da19de3-4bd2-4297-ac90-4a74b67a321c/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/78f1e412-4e1e-40c1-b853-2b5f72bd709b/belediye-meclisinin-ucret-tarifelerine-iliskin-bazi-yetkilerini-mali-hizmetler-mudurlugune-devretmesi http://kamubis.com/decisions/SayistayFinding/6cc9e3df-17a1-48b1-b561-98515389be9b/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/21b23d7e-763d-4980-9821-d8e3739a71d0/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/f2f8effd-3986-44ea-ab13-baf127b91fd3/diger-kamu-idarelerince-belediyeye-tahsis-edilen-binalarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fe2b9e41-b5dd-48ba-95d1-763e59aca460/dogrudan-temin-yontemiyle-gordurulen-yapim-islerinde-proje-ve-teknik-sartname-duzenlenmemesi-yaklasik-maliyetin-mevzuata-uygun-olarak-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/0ebfe9e9-faef-4773-bc34-4cee4b09a8d2/isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunan-isletmelere-kapatma-cezasi-verilmemesi http://kamubis.com/decisions/SayistayFinding/6c5f1ffe-7f6e-4d74-b5c0-fd0da7144a67/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/b4e26d15-04a3-4120-a799-67457827b3c5/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/bb8af140-6f13-4381-90e1-eea95fa09761/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-idare-payinin-talep-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/326ae56a-f03d-4588-a03d-bc2b3328c72d/idarenin-bazi-tasinmazlarinin-baslangictan-itibaren-ecrimisil-karsiligi-kullanilmasinin-olaganlastirilmasi-ve-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/38baa11a-7be7-4ad5-9266-d260c32112ac/mevzuatin-ongordugu-sartlar-yerine-getirilmeksizin-lojman-olarak-kullanilmak-uzere-konut-kiralanmasi http://kamubis.com/decisions/SayistayFinding/e80630bc-a871-46d2-9b01-4784de9ba8d7/mulkiyeti-kamu-idaresine-ait-olan-tasinmazlarin-devlet-ihale-kanununun-51g-maddesine-gore-pazarlik-usuluyle-kiraya-verilmesi-ve-ihaleyi-alan-idare-sirketinin-soz-konusu-tasinmazlari-ayni-usulle-tekrar-kiraya-vermesi http://kamubis.com/decisions/SayistayFinding/33b07671-41e1-4cbd-b08f-4e863252d684/mulkiyeti-idareye-ait-olan-tasinmazin-devlet-ihale-kanununun-51g-maddesine-gore-25-yilligina-bir-vakfa-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/e2178999-d3aa-483c-b5c2-f7f2bcd58f61/isletme-hakki-niteligindeki-kiralamalardan-kdv-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5be28369-59c5-4bce-b35f-19d9d17ad896/kira-sozlesmelerinin-noter-tescilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4ee0e169-db32-46a1-aab4-79b4a9c7bded/tasinmazlarin-kiralanmasi-veya-isgalli-kullanimlarda-tahmini-kira-bedeli-ile-ecrimisil-tutarlarinin-sifahi-olarak-alinan-bilgilerle-olusturulmasi http://kamubis.com/decisions/SayistayFinding/83ff7b57-0d5f-4e0c-99b0-66dbbb75b563/tasinmaz-kira-alacaklari-ile-ecrimisil-alacaklarinin-takip-ve-tahsilatinin-yapilmamasi-nedeniyle-zaman-asiminin-ortaya-cikmasi http://kamubis.com/decisions/SayistayFinding/b8468d0b-8ab7-44ba-90ad-142d2ed3fcbb/ihale-sartnamesi-ve-kira-sozlesmesi-hukumlerine-aykiri-hareket-eden-ve-yukumluluklerini-yerine-getirmeyen-kiraci-hakkinda-hukuki-islemlerin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/c2b9c533-8dd4-4a79-b0bd-16a1d9085f3e/kirasini-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmeyerek-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cac3542a-087b-40c7-82e4-8344feeca855/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/73180bad-3c60-4b19-9c99-ea25380f300b/toplu-is-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/c779fc79-075f-4737-9ddb-849a0e133d89/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d1812e52-ffa2-4c20-a054-75b0cbd2c05b/idarenin-istiraklerine-odenen-sermayenin-bir-kisminin-hic-muhasebelestirilmemesi-bir-kisminin-ise-hatali-olarak-farkli-hesaba-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/d34c1d62-82e8-4f48-90c7-e0f4acc50949/idare-binalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d2cc1f1c-0175-4156-aaae-6233ff392eca/idarenin-mevcut-tasinmazlarinin-envanter-ve-muhasebelestirme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4b881555-cae9-4aec-bc53-66f16fd61586/sirketin-sermaye-artisina-ihtiyaci-olup-olmadiginin-mali-analizi-yapilmadan-ve-buna-iliskin-sirket-yonetim-kurulu-karari-olmadan-sirket-sermayesinin-ayni-olarak-artisina-belediye-meclisi-tarafindan-karar-verilmesi http://kamubis.com/decisions/SayistayFinding/cb11074b-7851-4fb3-beb6-652585f8f97d/spor-kulubu-ve-kooperatiflere-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0f3bc872-e3c6-4869-aa6c-7bb73aae7839/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/1d1efb7e-5385-41f2-99d4-6ac2afb2c6e2/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f7b76edb-96b7-45e5-bf84-2682424ea366/yapim-islerinde-yeni-fiyat-tespitlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9eb17ceb-a11d-407f-8074-52a7ab4d5683/toplu-is-sozlesmesi-yururluk-suresinin-mahalli-idareler-genel-secim-tarihini-asmasi http://kamubis.com/decisions/SayistayFinding/98d0119f-1160-4add-9bf1-5eb0ad6cb319/toplu-is-sozlesmesine-tavan-tutarin-uzerinde-sosyal-denge-tazminati-odenecegine-dair-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/7fe4c5e2-2bfd-49df-b783-3fdd6dd8bb09/isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyet-yuruten-isletmelerle-ilgili-denetimlerin-yetersiz-kalmasi http://kamubis.com/decisions/SayistayFinding/75a7cce7-6c9e-43fd-9d97-da4b76d54671/hizmet-ihaleleri-kapsaminda-akaryakit-dahil-kiralanan-araclarda-calisilmayan-sureler-icin-de-akaryakit-ucreti-odenmesi http://kamubis.com/decisions/SayistayFinding/e90c27d4-39dd-4958-b3ed-fdecee8e55dc/dogrudan-temin-yontemiyle-yapilan-bazi-alimlarda-yasaklilik-sorgulamasinin-yapilmamasi-ayni-tip-mal-ve-hizmetler-icin-farkli-fiyatlar-odenmesi-ve-bazi-alimlarda-isin-teknik-niteliklerinin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/6f666617-5710-499f-bd04-e584764bda1a/yirmi-bes-yilin-uzerinde-veveya-suresi-belli-olmayan-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/3804f0c3-f97d-4e0c-8c75-970050e44422/butce-emanetlerine-alinan-tutarlarin-hak-sahiplerine-odenmesinde-ongorulen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/09280cc6-613d-4418-b826-5eadea7d514a/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/188a19a2-d72b-40b5-9922-0c8252d36ce8/teftis-kurulu-baskanligi-tarafindan-buca-imar-asnin-mali-ve-hukuki-acidan-belli-donemlerde-denetlenmemesi http://kamubis.com/decisions/SayistayFinding/20b4d16e-d600-48ee-ad9a-c613028be061/tasinmaz-tahsislerinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/24cd831c-3b7b-4ac6-8ee4-30661e25f773/tasinmazlarin-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/832c087e-8857-40ee-9a15-75acf191a1ed/belediyenin-sirketlerdeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/365a3360-d3cc-4449-86c4-7f81aef6de47/ilk-madde-ve-malzeme-hesabindan-cikislarin-ucer-aylik-donemler-itibari-ile-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d312f566-e314-472c-84a3-6e5b57afc229/idarenin-bazi-tasinmazlarinin-baslangictan-itibaren-ecrimisil-karsiligi-kullanilmasinin-olaganlastirilmasi-ve-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/9cd194c7-b63f-41d9-abbd-34067c1e5620/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/39ddb64b-5752-4390-92b2-7a0761bd0d51/hurdaya-ayirma-ya-da-kamu-kurumlarina-devir-veya-hibe-edilmek-suretiyle-envanterden-cikarilan-tasitlarin-trafik-tescil-kayitlarinin-idare-kayitlarindan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/bd510cab-3a66-4db5-b9a0-32219ab84691/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/df83a17d-58ef-447a-8014-ae435a283e47/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/483664dc-a36b-442f-b9b7-eb78a37d00aa/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d3f69a47-1c27-48b3-9473-1bacff8a93ea/kalkinma-ajansina-odenmek-uzere-idare-katilim-payi-olarak-hesaplanan-tutarin-kamu-idareleri-paylari-hesabi-yerine-butce-emanetleri-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/5b037174-916e-479e-b702-458b4951a7e3/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-idare-payinin-talep-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ec498eaa-cb44-4846-8cfc-8e2f4ad409c1/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/7c2f9838-ee45-48bb-9b3e-57247f40a62a/belediye-tarafindan-kiraya-verilen-tasinmazlar-uzerindeki-isletmelerin-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/63b362de-db5d-46b3-ad53-2f43bf709d96/bazi-harcamalara-ait-kdvlerin-hatali-olarak-indirime-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/b70766f3-446b-4f04-a858-a19831ca6238/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/bc9b8ef4-bd28-4994-bcba-1ff46015d5e9/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/8e3c9962-aed7-49a5-9195-4115f08ab7dc/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken http://kamubis.com/decisions/SayistayFinding/97596dbd-6323-411a-8ea0-a59f31aa6b14/tc-kimlik-ve-vergi-kimlik-numarasi-olmayan-su-abonelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e4dbad94-70bc-402f-8b76-445852289c7e/mal-ve-hizmet-alimlari-ile-yapim-islerinin-parasal-limitlerin-altinda-kalmak-icin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/b9ddea80-4e38-42c8-8a50-00a2789c8e24/kuruma-ait-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/735dbd91-3880-45c1-a6b5-f83ca8074c43/kiraya-verilen-sehir-reklam-materyallerinde-sozlesme-imzalandigi-gun-artirim-yapilmasi-ve-ucretsiz-kullanim-hakkindan-faydalanilmamasi http://kamubis.com/decisions/SayistayFinding/7aa984db-1347-4947-b3e1-3cfae6bdcdca/kira-sozlesmelerinde-yer-alan-hak-ve-yukumluluklerin-net-olmamasi http://kamubis.com/decisions/SayistayFinding/f7cbca60-7e50-4c2f-8031-e6bf2bf10352/kanalizasyon-ve-su-harcamalarina-katilim-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/23ccd972-9199-437c-a6a6-e4696ec08fe2/kacak-su-kullanimlarinda-cezai-takibatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e8b5543e-dc0d-4bb0-a094-e2cebe633f4f/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/53266df3-6680-45df-8760-6678355e526b/indirimli-emlak-vergisi-hukumlerinden-yararlanan-mukelleflerin-soz-konusu-indirim-sartlarini-korudugunun-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/252c4afc-b5c4-4da3-acce-e317381e4334/halk-otobuslerinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/8e7a9fe5-a5bb-46d7-b454-55638efcaaee/belediye-tasinmazlarinin-isgal-ile-kullandirilmasi-ve-encumen-karariyla-isgaliyenin-devredilmesi http://kamubis.com/decisions/SayistayFinding/c997b28e-f724-4550-811f-51c885b9a050/belediye-tarafindan-kiralanan-isyerinin-yer-tesliminin-yapilmamasi-sebebiyle-kurumun-zarara-ugratilmasi http://kamubis.com/decisions/SayistayFinding/5d086b78-61d9-4dff-88b1-5a53460e6590/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerinin-bir-kismina-ait-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/519b3497-a694-49e4-8d9f-5af67d4e670b/belediye-meclis-uyesine-ait-sirketten-dogrudan-temin-yontemiyle-mal-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/fb103aa1-fd8f-4ae6-876d-b676e1e031e9/belediye-meclis-karari-olmadan-diger-belediyelerin-gorev-sahasina-giren-bolgelere-ucretsiz-hizmet-verilmesi http://kamubis.com/decisions/SayistayFinding/3a96f882-fda5-47eb-9ca6-33f3c40ecd76/yevmiye-madde-numaralarinin-duzenli-ve-muteselsil-sira-numarali-olmamasi http://kamubis.com/decisions/SayistayFinding/c9360e30-72c4-425e-987c-22959c34225a/yer-alti-ve-yerustu-duzenleri-hesabinin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/506fd4e2-feb9-4167-97a2-e382ec4c3069/verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali http://kamubis.com/decisions/SayistayFinding/89a5685f-666f-47e1-93f5-e82b0830bc9f/alinan-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0a40ca8f-17ef-4518-9900-48153a216956/kompanzasyon-sisteminin-bakim-onarim-ve-arizalarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedelinin-odenmesi http://kamubis.com/decisions/SayistayFinding/7a11300e-129e-47f2-a47a-520667a06609/sosyal-denge-sozlesmesinde-konusu-disinda-cesitli-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/d81dced7-dbc8-49d1-ba13-9e2814004138/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3e59f6f4-85aa-465e-a914-1c503a35d9fe/mahkeme-karari-uzerine-odenen-tazminat-tutarinin-sirkete-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/16e851f8-5f44-4370-93a7-b5e4d2aea048/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a07e1609-94c1-45e1-97c5-61a40b76a004/emekli-ayligi-almaya-hak-kazanan-iscilerin-emekli-edilmesi-sirasinda-fesih-suresi-verilmesi http://kamubis.com/decisions/SayistayFinding/316c089a-0cfe-4972-8f19-8481cba71088/cevre-temizlik-vergisinden-buyuksehir-belediyesine-verilmesi-gereken-paylarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ea4b85d5-f255-4d26-832d-041c667fc7ee/yapilan-kamulastirma-islemlerinin-bildirilmemesi-nedeniyle-ilgili-ilce-belediyeleri-tarafindan-yapilacak-emlak-vergisi-tahakkuk-ve-tahsil-islemlerinde-hatalar-olusmasi http://kamubis.com/decisions/SayistayFinding/c92e30bf-ef67-4552-804d-969892f15349/bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/97aa0f77-5965-48be-9ba9-887067fd7920/ortak-hizmet-projesi-kapsaminda-belediyenin-gorev-alanina-girmesi-kosuluna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8381d428-d3e6-4b29-a25c-c07c5dfa385c/is-guvenligi-uzmani-hizmeti-alim-isinin-is-sagligi-ve-guvenligi-kanunu-ile-getirilmis-duzenlemelere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/5a6b9511-1750-49b1-b3f5-053237f2a4d2/tasinmazlarin-deger-tespitinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4bc9e35f-028c-4883-be3c-9de7ad852a2e/kamu-idaresince-mal-ve-hizmet-ureten-kuruluslara-olan-sermaye-taahhutlerinin-tahakkuk-kayitlarinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/28ce0d56-8377-48a8-a3f9-488cc00077a5/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/1639201f-acf2-4f3a-9ad4-eaae371f9a23/genel-aydinlatma-kapsamindaki-elektrik-aboneliklerinin-enerji-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/317cc57f-ec06-4327-8a77-9fefdd242934/bazi-isyerlerine-ilan-ve-reklam-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/024507a6-a00f-4ccc-9130-7711f0e53f3c/herhangi-bir-tedarik-usulu-kullanilmadan-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/34a29724-ac92-45d6-8d03-358a7e3400cc/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cf05b0d6-51ee-4a34-86fe-55052cd13776/iscilerden-kesilen-sendika-aidatlarinin-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/2301d6b7-1d65-4ece-a014-7fc5a031daaf/kurum-tarafindan-odenen-katma-deger-vergilerinin-tamaminin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/622437a1-0cc0-4fa6-81ec-48b87b7ea855/su-abonelerine-tahakkuk-ettirilen-kati-atik-toplama-bedellerinden-katma-deger-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4503f25a-1005-42e6-9c3d-9ecc1638ae59/muhasebe-kayitlarinda-bazi-yevmiye-numaralarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/1d1c387b-91c1-45c0-929f-3d55d8b392d0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/25530517-339f-4aed-a6e1-8b22cd066af7/il-disi-gorevlendirmelerde-harcirah-beyannamesi-duzenlenmeden-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/6f09b3d6-0b88-4a0a-a979-d7f03dfcbb37/bina-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/025502a6-da38-4c0d-9d6f-81d5cbcb3519/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cc3ee3ee-dc79-4908-b61e-a3db9b6ec780/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerleri-ile-ilgili-olarak-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/97c3415f-b956-4a18-9f72-404429593d3a/otopark-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/01267f5f-d1f9-45ab-b052-fc38ec03c286/gecekondu-kanunu-kapsaminda-elde-edilen-gelirlerin-izlendigi-hesaplardan-belediyenin-genel-hesaplarina-para-aktarilmasi http://kamubis.com/decisions/SayistayFinding/2a02ec7a-80e8-45d4-995c-4bb0603f6e00/yol-yapim-bakim-ve-onarim-isleri-kapsaminda-yapilan-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d68aaaa7-1260-4cce-9ec0-2801e0e034e1/indirilecek-katma-deger-vergisi-hesabina-yapilan-hatali-kayitlar-nedeniyle-devreden-katma-deger-vergisi-hesabi-tutarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/74c84a52-ce48-4d45-a464-28e467b89b75/banka-kanaliyla-yapilmasi-gereken-odemelerin-belediye-kasasindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/e4d42965-d6c2-4f41-a90d-2ef41f357df4/odeme-islemlerinden-once-aranilmasi-gereken-hak-sahiplerinin-vergi-borcu-olmadigini-gosteren-belgelerin-aranmamasi http://kamubis.com/decisions/SayistayFinding/08a1a361-acf7-488e-98eb-59eed245ad42/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-paylarinin http://kamubis.com/decisions/SayistayFinding/b1785287-42d5-4a10-ad90-033ed1a5aa3f/kamu-ihale-kurumundan-uygun-gorus-alinmaksizin-dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlara-iliskin-yasal-limitlerin-asilmasi http://kamubis.com/decisions/SayistayFinding/51196b52-07ce-4f78-9ccb-6ff1391e79a4/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2f52aad4-fb2b-4826-af87-b53dfaf5ce0a/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4dd9977c-b191-4fc7-8f8e-5f2191b92dc2/tasinir-ve-tasinmaz-mevzuatina-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/908670fe-942d-45db-b4e9-4ae5b74d34af/faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin http://kamubis.com/decisions/SayistayFinding/59ca6c05-0b51-43f8-a7ac-89d61bdde230/bazi-banka-odemelerinin-ve-hesap-aktarmalarinin-gonderme-emri-duzenlenmeden-yapilmasi http://kamubis.com/decisions/SayistayFinding/a57165df-d185-4a5b-8caa-2a6583c9d3aa/kadrolu-iscilerin-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/69313c57-073e-4789-ae6d-917f185f6a91/internet-sitelerine-verilen-ilan-ve-reklam-ile-ilgili-hizmet-alimlarinin-kamu-ihale-kanunu-uygulamasi-disinda-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/65c3274e-3546-47b2-887f-7e654d639648/uzun-vadeli-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9156c1cd-4548-4576-89c7-cf3e4d5031ec/tasinmazlarin-icmal-cetvelindeki-degerleri-ile-muhasebe-kayitlarindaki-degerlerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/c57b99c9-2835-4c16-a87e-f1f6b7fcdb87/kurumun-tahsis-ettigi-ve-tahsisli-kullandigi-tasinmazlarin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/acaf637b-f4d4-407a-b98f-0f1c9498be18/meclis-baskan-ve-uyelerine-verilen-huzur-hakki-miktarinin-belediye-meclisi-kararina-dayanmamasi http://kamubis.com/decisions/SayistayFinding/b3558970-a390-4354-aeed-75e72269895b/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d2d36f5b-2b30-424d-8485-2a18a685107a/tasarruf-yetkisi-bulunmayan-tasinmaz-uzerinde-tahsis-islemi-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/9207ca51-be1c-4a42-b310-c8e6a5bf043b/idare-adina-tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bfb5d9bd-36b4-4f40-9e13-c8d9c40c27c3/tasinmazlarin-emlak-vergisi-degerleri-esas-alinarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7cff4147-5684-47cd-9d0d-90be9456997e/yerli-muhteva-orani-sartini-tasimayan-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/0a9fa93d-5e65-4bd8-8304-33e6caad16cf/parasal-sinirlara-tabi-mal-alimi-ve-yapim-islerinde-kamu-ihale-kurulunun-uygun-gorusu-alinmamasina-ragmen-ongorulen-ust-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/f523af57-5ccd-45b3-9110-3f4fbb70ba8e/kiralama-ihalelerinde-uzerine-ihale-birakilan-isteklilerin-sozlesme-yapmadiklari-halde-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ce221520-58ca-4504-9e84-443198bca3a3/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c3b0a3f3-59a1-4d5d-a069-bcd1f9b5834c/genel-aydinlatma-kapsamindaki-tesislerin-elektrik-dagitim-sirketine-devredilmemesi-ve-tesislerin-ticarethane-abone-grubundan-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/187b67c0-b676-436d-8fe7-1cf052b97aed/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/e0b7f624-0104-4866-8a5b-05e304a940ff/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/eb05f871-b9a5-40ad-bdaa-e0155c60cba1/sirket-aleyhine-hukmolunan-mahkeme-kararlari-olmasina-ragmen-bunlara-iliskin-tutarlarin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/06a18860-f972-474e-8505-b9bc5bb2571e/demirbaslar-hesabinda-yer-alan-bazi-varliklarin-sirkette-bulunmamasi-ve-demirbaslar-hesabina-hatali-kayitlar-yapilmasi http://kamubis.com/decisions/SayistayFinding/20ec28b0-6964-4d35-b188-2a151149cd13/mali-tablolarda-yer-alan-bazi-kayitlara-iliskin-kanitlayici-belge-olmamasi http://kamubis.com/decisions/SayistayFinding/cc3a9b80-b6f0-49cb-9de6-6d3783bc0adb/su-ve-kanalizasyon-idaresi-tarafindan-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-tahakkuk-ve-tahsilatinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0e005d94-9a8b-480a-90b9-1a748513e3b4/elektrik-ve-hava-gazi-tuketim-vergisi-ile-haberlesme-vergisinde-usulsuzluk-cezasinin-uygulanmamasi-ve-gecikme-zammina-ait-surelerin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/813d46e9-da49-4bb3-9eb4-f5f29f4ebf8b/cari-ve-gelecek-donem-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e767d432-7baf-47bd-9723-3d7a05fa1d86/sosyal-guvenlik-kurumuna-olan-faturali-borclarin-mali-tablolarda-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/ba2ae7f8-11cb-449a-a1e7-a1db63e73ef1/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/25dcab01-9de4-4eab-a7b4-5ea01f8a091e/idare-adina-tescilli-araclarin-mevcutlar-icinde-bulunmamasi http://kamubis.com/decisions/SayistayFinding/56c90e80-15a8-4e32-97af-c121298009e8/satmak-amaciyla-edinilen-mallara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/bfd85106-d08e-4e8c-9e56-5a0b4909206b/aralik-ayi-memur-maasi-odemelerinde-butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2817791a-3ebf-4804-af8c-1efc84cfc150/gecici-kabulu-yapilan-tasinmazlarin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/caf1b6d0-8b73-4571-9fed-d3d2cef38e46/bilanconun-mali-kuruluslara-yatirilan-sermayelere-iliskin-eksik-bilgi-sunmasi http://kamubis.com/decisions/SayistayFinding/2b0ef30c-c0f3-4f80-839e-bbc44304bdfb/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/65f7b155-80fb-43af-8c48-62eea28ada44/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4b4aedd2-00dd-4f78-b0df-d1e10f0969a0/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/38a40491-8f30-44b9-b5d5-d729fba1b64f/belli-bir-sureyi-kapsayan-yapim-isinin-sozlesmesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a9a08664-1f30-43ea-9240-cad83206759c/tasitlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9096d20e-7845-4683-a292-48e866ac9514/harcama-birimleri-itibariyla-tasinir-yonetim-donemi-hesabinin-hazirlanmamasi-ve-bilanco-ile-tasinir-hesap-icmallerindeki-tasinir-mal-bilgilerinde-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/559ef12b-e596-4d66-a68b-8bf55fc2c3ae/buyuksehir-belediyesi-cevre-temizlik-vergisi-payinin-faaliyet-alacagina-kaydedilerek-aktarilmasi http://kamubis.com/decisions/SayistayFinding/9762a29d-079f-4c78-a595-bb6d64543a59/bitum-temininin-ihale-mevzuatina-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0afe9e4c-3669-4298-89bd-a23c0983b9f7/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9fac6b00-91ab-482c-a4f2-eaf4c15b47d0/belediye-sirketine-yapilan-odemelerde-sigorta-prim-borcu-kesintisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/436f9dc9-3186-4fe0-b2e0-c4a381ae56b1/buyuksehir-belediyesine-aktarilmasi-gereken-bazi-paylarin-tahsilatinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6e879665-e7da-4202-8b5e-76f9b7b346b5/kurum-mali-tablolarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/f99787f9-edde-42e2-b2c6-8593c501c56c/yevmiye-tarihi-ve-numaralarinin-birlikte-teselsul-etmemesi-ve-yevmiye-kayitlarinin-silinmesi-veya-atlanmasi http://kamubis.com/decisions/SayistayFinding/69d795a6-fa6d-4366-9c84-c005488af571/tasinmazlara-iliskin-muhasebe-kayitlari-ile-envanter-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/227a3449-09d0-4133-b8ec-c6da45f508e8/duran-varliklarla-ilgili-hatali-muhasebe-kayitlari-yapilmasi http://kamubis.com/decisions/SayistayFinding/f01b2b4b-e6ab-49ef-8f25-4b88d83d2aa6/kamu-ihale-kanunu-21-ve-22nci-maddelerindeki-parasal-limitler-dahilinde-yapilacak-harcamalarda-odeneklerin-10-sinirinin-kamu-ihale-kurumundan-izin-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/b6b3f8eb-6131-4f44-8634-0c37a6d544a0/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/ec43469f-881f-4774-9d84-8405a8e0a035/personele-ait-sahsi-dernek-aidatlarinin-muhasebe-hesaplarinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/495107a9-8020-43ba-becd-0c870d405ba3/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-mevzuatina-uygun-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/86cdf657-e259-4e77-b11e-2d75c43e1354/belediye-tarafindan-kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/cafbd20b-cc91-4b50-8700-726b0e4ad82a/dogrudan-temin-usulu-ile-yapilan-alim-ile-yapim-islerinde-evraklarin-eksik-olmasi-ve-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4eba3cc1-5787-47cd-9e67-f58458164f3c/belediye-sinirlari-icinde-cevre-temizlik-vergisi-alinmayan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/16dcdd55-4d1c-4081-a1a3-d97372a1c23e/tasinirlarin-kayda-alinmasi-kontrolu-planlanmasi-ve-kisilere-teslim http://kamubis.com/decisions/SayistayFinding/475fb1e3-c0d4-455d-82d5-ee6713246501/alt-yapi-kazi-calismalarindan-dogan-zemin-tahrip-bedellerine-iliskin-aktarimlarinin-tahsil-ve-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/05ca075a-b67e-405a-9375-5fee3a8e0582/sabit-ve-mobil-haberlesme-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f0aacdc6-bdd2-4ff5-94d2-b0b3407c18cd/evsel-atik-bertaraf-ucretleri-icin-bursa-su-ve-kanalizasyon-idaresince-tahsil-edilen-katma-deger-vergisinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/133cd9d1-73fd-4fc4-8c98-486237a73e20/tasinmaz-satislarinda-tahmin-edilen-bedel-tespit-edilirken-sorusturulan-fiyatlardan-en-dusugunun-esas-alinmasi http://kamubis.com/decisions/SayistayFinding/a2899f5c-9446-41f0-9e35-dd1e35103700/ihale-mevzuati-uygulamalari-ve-kurumsal-yonetim-konularinda-danismanlik-hizmeti-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/39d41ba5-c4b9-4fe9-b9b9-6151f71e1fa3/kamu-kurumu-ile-yapilan-protokolde-gelirden-pay-alinmasina-yonelik-duzenleme-yapilmamasi-ve-mevzuatta-ongorulmeyen-giderlerin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/50809aa8-881b-43e4-8550-962ece8db79d/belediye-gelirlerinin-takiplerinin-eksik-yapilmasi-tahsil-edilemeyen-tutarlarin-yillar-itibari-ile-artmasi-ve-bazi-gelir-kalemlerinde-tahsilat-oraninin-cok-dusuk-duzeylerde-kalmasi http://kamubis.com/decisions/SayistayFinding/77a55704-f141-42eb-9d42-fd0dac1a36dd/pesin-tahsil-edilen-kira-gelirlerinin-donemsellik-ilkesine-uygun-olarak-gelecek-aylara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e21b7daa-5a50-438a-8b36-21014ec0d962/tasinmaz-mallarin-envanter-ve-kayitlari-ile-cins-tashihlerinin-ve-tahsisli-tasinmazlarin-ilgili-hesaba-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4359df62-f445-4aef-a84d-91b98f7a980b/alinan-depozito-ve-teminatlarin-hesaplarda-vade-farki-gozetilmeksizin-izlenmesi http://kamubis.com/decisions/SayistayFinding/07d3fa46-b12d-407a-91cf-efdd6957526d/mevzuati-kapsaminda-yapilandirilan-borclarin-muhasebe-kayitlarinda-vadelerine-uygun-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f96c7f4d-17e2-4770-8719-9cd20339cda6/yeralti-ve-yerustu-duzenleri-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/697c8e37-6db9-44ac-9e08-50237a303232/faiz-giderlerinin-donemsellik-ilkesine-uygun-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/3e0a90e0-79cf-4433-b589-beac78e7c95c/tasinmazlarin-ihalesiz-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/6b0929a9-647f-472f-9918-3ca7e08df06d/dogrudan-teminle-alimlarda-piyasa-fiyat-arastirmasi-tutanaklarinin-gercek-piyasa-rayiclerini-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7a2d2999-9a54-458c-b0af-5f716aa8503e/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/81ebc69e-de0c-4c2c-9798-b49da4ae42d7/tasinmaz-kira-bedellerinin-mevzuata-uygun-oranlarda-artirilmamasi-ve-piyasa-rayiclerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/f85a6b25-e687-4763-9eac-b0537ec9ce6c/ihalelerde-yeterli-olcude-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b6027743-f1a9-48e0-a774-aeff02a0e5a5/hazineden-kiralanan-tasinmazlarin-piyasa-rayiclerinin-altindaki-bedellerle-alt-kiracilara-verilmesi http://kamubis.com/decisions/SayistayFinding/e012024e-b6fc-489a-9ebe-754e5125e1d8/gecekondu-fonunda-toplanan-paralarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/027a61dc-9d29-40ae-bd0b-3d3ebb5ed6f3/egitime-destek-hizmeti-alimlarinin-sartname-ve-sozlesme-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/0ad9d8d4-df4c-4a2c-8a06-b29a8320cf78/kadrolu-iscilerin-ucretli-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/de5f133c-0a43-4799-b704-5d7475f3ea93/arac-kiralama-ihalelerinde-mevzuata-aykiri-uygulamalar-olmasi http://kamubis.com/decisions/SayistayFinding/fc3751ab-1f2b-43c9-9693-4d284a7df959/pazar-isgal-harcinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/a726b7a9-d2e0-4e83-bb22-f0ea66688a22/belediyenin-engelli-memur-calistirma-zorunluluguna-uymamasi http://kamubis.com/decisions/SayistayFinding/a396e3af-87cb-4697-b9e1-8bbfa317ccf4/muhasebe-sistemi-ve-programinin-guvenilir-olmamasi http://kamubis.com/decisions/SayistayFinding/51f64762-0881-42b3-85d5-7a1a3c73690e/kiraya-verilen-tasinmazlarin-ve-kira-bedellerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/53e414d4-7fc7-479b-9d00-3caf397468fe/tasinir-kesin-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d3d12e75-4938-4141-bcc5-7da14468bc89/gecici-kabulu-yapilan-yapim-islerinin-ilgili-varlik-hesabina-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/edfa9116-32de-4b18-b6b6-84ab343681fa/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/cc4190c8-8109-48b1-a4d7-4d77bb63ce4b/tasinir-mal-yonetim-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/6f4f40b9-dd47-4654-9f2b-9b5e33a1b65e/belediyeye-devredilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/89c63262-1648-4696-920e-1ea1ade25124/tasinmaz-kayitlarinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f12c25da-943c-4cd2-b6fa-98cdc125df1c/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/b403db91-cd50-401d-8d43-3af44b4ac1d7/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ec53927-3c78-4ee1-817e-4d910584a51c/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/62b77df4-0e1c-49cc-9c7c-29f6f40c35d7/tibbi-atiklarin-toplanmasi-tasinmasi-ve-sterilize-edilmesi-isi-kapsaminin-degismesine-ragmen-sozlesme-bedelinin-buna-uygun-olarak-uyarlanmamasi http://kamubis.com/decisions/SayistayFinding/bc2d896f-f72a-4009-9543-aee5e3adc969/spor-tesislerinin-kullanimina-iliskin-herhangi-bir-karar-alinmamasi http://kamubis.com/decisions/SayistayFinding/30666431-9748-48da-920a-d04c41eb8de0/reklamla-ilgili-materyallerin-belediye-sirketine-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/0c8ae188-7012-446c-bbed-ed696342b754/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/1cd3891e-746d-4d63-881b-b2b136a97c20/mal-ve-hizmet-alimlarinda-pazarlik-usulu-ihale-yonteminin-yaygin-bir-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e6e9245a-952c-4f72-a6b9-e7b73c2a4d81/elektrikli-otobuslerin-tamaminin-aktif-kullanilamamasi http://kamubis.com/decisions/SayistayFinding/52f89179-e213-4b84-a03f-77fa28b2fe78/belediyenin-islettigi-krese-ait-giderlerin-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/49c0a08c-26f9-4d02-b98a-7331f9fb06f9/bazi-tasinmazlarin-ihalesiz-olarak-belediye-sirketlerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/2ad1fbab-a457-419e-89f3-04088c916fee/tasinmaz-icmal-cetvellerinin-duzenlenmemesi-ile-kurumun-kullaniminda-veya-yonetiminde-bulunan-tasinmazlarin-degerleme-calismalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/350b570b-0fa2-4859-bc3f-3df6d68d077b/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1b1477c6-e295-4e43-b447-cb71b52b1a21/pesin-tahsil-edilen-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a32a4631-245c-4b37-b5c3-f2e41ce99f14/su-faturalarina-bagli-kati-atik-toplama-ucretlerinin-eksik-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/c587e87b-dbbb-489a-96dc-9e8e16306c32/geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/dab4aa3f-cb24-4567-b460-9c7058331af4/elektrik-enerjisi-tesvikinden-yararlanmayan-atik-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2393b6bd-bcda-4a08-85c9-5522be0e9e58/elektrik-dagitimtedarik-sirketine-guvence-bedeli-odemelerinde-bulunulmasi-ve-guvence-bedeli-alim-amacinin-kamu-tuzel-kisiligi-ile-bagdasmamasi http://kamubis.com/decisions/SayistayFinding/e2bbbaf0-3f5e-44ba-96b4-f615384034b8/elektrik-alimlarinda-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/bede9bf2-cbbd-4dbb-aca9-9226bd2d3a45/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/27b817f1-5528-4508-8678-b27a5f61f5c3/aritma-atik-su-terfi-ve-ham-su-tedarik-tesislerinde-kullanilan-elektrigin-sanayi-tarifesi-abone-grubu-yerine-tarifesi-daha-yuksek-olan-ticarethane-tarifesi-abone-grubu-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/8b37b8c8-b494-48c0-8d0b-19e015510790/aydin-buyuksehir-belediyesine-verilen-borclarin-eksik-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ecfb6075-6d05-4985-ac9e-6015afb308e8/yapilmakta-olan-yatirimlar-hesabinda-izlenen-ve-gecici-kabulleri-yapilan-islerin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/61a93433-02b0-4c33-84d0-21a29cfd8c75/kurum-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-birbiriyle-tutarli-ve-tam-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c667c55f-e783-4e5f-a552-33a774e783a8/kullanilma-olanaklarini-yitiren-ve-hurdaya-ayrilan-maddi-duran-varliklarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0b1b1966-a840-4c35-b8db-8b7ef8ca8337/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ed1eb14a-1554-4adc-b691-139b03c78125/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/8ff51075-dac0-4a02-988c-79ca3ca2dfc4/tasinmazlarin-icmal-cetvelindeki-degerleri-ile-muhasebe-kayitlarindaki-degerlerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/fba67b6a-46ed-4ca9-ad95-a641f34584ed/sirketin-tahakkuk-etmis-alacaklarina-muhasebe-kayitlarinda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/fb5c7a18-f5e7-424a-aec9-4f2a128d4b44/sirketin-surekliliginin-saglanmasina-yonelik-olarak-gerekli-onlemlerin-yonetim-kurulu-tarafindan-alinmamasi http://kamubis.com/decisions/SayistayFinding/952eff5f-fc20-4f3d-b21e-d02c18a99ff4/sirket-sermayesine-ayni-olarak-konulan-arazilerin-satilmasinda-m-birim-fiyat-ve-satis-kosullarinda-degisiklige-gidilmesi http://kamubis.com/decisions/SayistayFinding/9c59b446-87a0-4793-8b2f-c7269dc88bb4/sirket-tarafindan-yapilan-kiralamada-mevzuatta-belirlenen-emsallere-uygunluk-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/effba906-1e43-4cf2-a051-76849f527884/yonetim-kurulu-tarafindan-kabul-edilen-teskilat-semasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/1c0853d2-1179-4250-862b-b497b5063efe/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c2ff1f79-d6ec-4e95-8b02-b5684e3fd18c/sartlari-saglanmamasina-ragmen-istisna-kapsaminda-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/3f1b3a51-ddb7-4697-8c55-875f50eed08c/yevmiye-defteri-icin-mevzuatta-belirtilen-kayit-duzeni-ve-zamanina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4f27bd3d-077e-4653-a2a0-8166bd524bce/sirket-tarafindan-kayseri-buyuksehir-belediyesine-gerekli-olan-hukuki-sarti-karsilamamasina-ragmen-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/7d9431d5-652d-4c36-9947-cd37a1bc2ca1/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6cb80e7e-2a4b-4019-b7a8-38322e1f22f6/supheli-alacaklar-hesabina-kaydedilmeyen-ve-yasal-takibati-yapilmayan-sirket-alacaklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c50e6078-570e-4bc6-a367-4a4c2d84e584/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cf8d1f18-456d-4ef4-a640-21abc697be50/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-kadrolarina-vekaleten-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/16870737-5e4e-4d21-a864-c20045cac105/gorevde-yukselmeye-tabi-kadroya-ust-gorevlerde-en-az-alti-ay-calisma-sartina-uyulmaksizin-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/41545736-7314-4643-a613-2f65bffa9071/sayistay-denetim-raporlarinin-buyuksehir-belediye-meclisine-sunulmamasi http://kamubis.com/decisions/SayistayFinding/8dd42669-8511-4ca5-a4b3-0cc59fc425c0/belediyenin-sahibi-oldugu-otogar-isletmesinin-vergi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/da882fc3-5a28-4b22-9fc1-aff57231d162/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f23331a-8d0c-4ae1-9748-2cd7c8999504/tasinmaz-kiralamalarina-iliskin-olarak-damga-vergisi-kesin-teminat-ve-sozlesme-akdi-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7bb126cd-5f7b-414f-8ad4-46b863700c8a/belediye-mevduatlarinin-kamu-haznedarligi-yonetmeligine-uygun-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/b4ed4cc8-0f5c-4106-8313-684dcdd40ad1/tasinmaz-kiralanmasinda-ihale-sartlarinin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/c64efde1-25da-49f7-a93f-eedb1d1e12c9/belediyenin-mulkiyetinde-bulunan-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/25ab3e28-99a9-4bec-ac53-140496b2fa73/ihale-yapilmaksizin-tasinmaz-kiralanmasi http://kamubis.com/decisions/SayistayFinding/cd37e517-0da4-4994-9455-c63ad3504e22/belediye-meclisinin-tasinmazlarla-ilgili-kanuni-yetkisini-devretmesi http://kamubis.com/decisions/SayistayFinding/d7279f6d-3f72-49b4-8547-97bc4d01a232/tahakkuk-etmis-kira-gelirlerinden-bazilarinin-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2b1ef4a7-5da9-4774-b624-cc7068bb222a/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/763720cb-fd0c-4035-8db3-edfc15aa68e9/ozel-halk-otobuslerinin-calisma-izin-belgesine-dayanilarak-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/9a5748d9-05a2-4efe-a025-12235a03f12d/temsil-agirlama-tertibinden-odemesi-yapilan-isler-icin-dogrudan-temin-limitlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e9eec704-4cd7-44d1-acea-2160c0a7dc2b/belediye-tarafindan-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/48e7b6a8-d5ec-4db6-8a42-26226e7c88e5/kati-atiklarin-tasinmasi-isi-teknik-sartnamesine-uygun-hareket-edilmemesi http://kamubis.com/decisions/SayistayFinding/52ef716c-6e25-4b6d-8340-736c6de1c559/mal-ve-hizmet-alimlarinin-dogrudan-temin-limitlerinin-altinda-kalmak-maksadiyla-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/30c48eeb-ad45-4596-8455-7e2d3ae58454/fide-bitki-ve-cicek-alimlarinin-4734-sayili-kamu-ihale-kanununun-3a-maddesine-gore-yapilmasi http://kamubis.com/decisions/SayistayFinding/f34e0849-9e15-43bf-9b0f-ca6987c9a05f/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1971b72b-5299-4935-b49e-e1caf8451579/meclis-uyesinin-belediyeye-taahhutte-bulunan-belediye-sirketinde-yonetim-kurulu-baskani-olmasi-ve-ayni-sirket-uzerinden-belediyede-taseron-olarak-calismasi http://kamubis.com/decisions/SayistayFinding/1b8eee19-ff34-4026-8c1c-b0aa45f5dc31/belediye-personeli-icin-performans-olcutlerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/d124617e-9d5f-4bb6-994a-95f7f6c5f92c/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/c0977ecf-e4c4-4427-8a63-eb3f5efbd673/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/ffaca6bb-b3ba-4a83-a09b-b4ef1e0b92b1/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/49ac7590-cf6f-4b6e-b97c-a658c86973d1/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/76ea2472-44a2-4b7d-afc1-340fb48b060d/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkukunun-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7683fd77-60b2-4776-a92d-4866c66796e4/bazi-mukelleflerden-eglence-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31fdd3ae-7062-4508-a735-e95c5fbd1f6c/elektrik-ve-havagazi-tuketim-vergisi-tahakkukunun-ve-takibinin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/88a44e3a-ec43-44c9-ae3a-45e2c39ae401/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/638dfbeb-82ee-4fd1-bfa5-87085fd3493a/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi-ve-fona-ait-paralarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/90967f10-ef3b-4f0a-8756-d2ad86216d1a/tahakkuku-tahsiline-bagli-gelirlerden-olan-bazi-belediye-harclari-icin-gelecek-yillara-devreden-tahakkuk-olusmasi http://kamubis.com/decisions/SayistayFinding/04f03ae2-eacf-4566-a4a9-cb1bc14b4f29/vadeli-mevduat-hesaplarindan-yapilan-gelir-vergisi-stopaj-kesintilerinin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/355c8c6b-8853-4318-a118-22c83b421851/yapim-isi-hakedislerinden-yapilan-gecici-kabul-noksanliklarina-iliskin-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/6911a8f9-6b5a-4bed-9736-bde5dcca2f95/birlik-faaliyet-giderlerine-katilma-paylarinin-takip-edilmemesi-ve-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/99348c2b-f407-49da-b700-ef64d7844f92/mevzuatinda-belirtilen-kosullarin-olusmasi-nedeniyle-hurdaya-ayrilan-tasinirlarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/3349cdf1-4ebd-424c-b835-d9d3dccdd58f/bazi-yatirim-harcamalarinin-yapilmakta-olan-yatirimlar-hesabi-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/61c9f330-06ba-487d-9c1d-c57ca805ed78/diger-kamu-idarelerince-belediyeye-tahsis-edilen-binalar-ve-arsalarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ef36595b-6bfc-4abb-a669-952cf8d2998b/idare-binalar-ve-arsalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e77fa8b0-bec2-42ec-9be6-4027aa966494/idare-istirakleri-acisindan-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabi-ile-sermaye-taahhutleri-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1eba3e6c-d069-43b1-8516-c4b073b1125f/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a218c2c0-2797-4302-a774-3f3ae5fe5456/cari-ve-gelecek-donem-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/03fd6125-9398-4739-9d9e-cc6b67a789da/kamu-kurum-ve-kurulusu-niteliginde-olmadigi-halde-elektrik-dagitim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/c2248d33-7256-4619-94a2-f91e3fbf4992/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/055644d6-a781-4849-9439-1790a034da0f/4734-sayili-kamu-ihale-kanununun-21-inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/982ab52f-8b4a-49b9-97ea-0152ecb6978e/yol-ustu-arac-park-yerlerinin-isletilmesinden-elde-edilen-gelirlerin-tum-ilce-belediyelerine-nufuslari-oraninda-paylastirilmamasi http://kamubis.com/decisions/SayistayFinding/54989fbb-9274-4f24-934f-9d9a6f5396c8/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuku-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2ca680a7-bb5d-4454-9b1e-06c4d4b39fa0/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/6b27e2d0-ce02-495f-acc9-99884d4dc8cb/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerlerine-idari-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/7cf21d8b-f21b-4cfc-a3f6-5f5e14e224d8/gecekondu-fonu-icin-gonderilen-paralarin-idarenin-diger-banka-hesaplarinda-takip-edilmesi-ve-gecekondu-fonundaki-paralarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3015b91e-b198-40a9-9ea2-cba87dfcbd7a/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/7061e061-7384-496d-94aa-f310e32682d8/buyuksehir-belediyesine-aktarilmasi-gereken-otopark-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1e878f25-742a-4bb2-9676-e2947e6db830/buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/855a0563-355f-4ea2-a3b4-0d44c6bf8bc8/gider-taahhutlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3bbefcc6-5742-4a9d-936d-d5f72d1c2b4b/hizmet-alimi-suretiyle-istihdam-edilen-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e3d4a8b8-36ea-4bd1-bfd2-be7c44519523/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/92e48b1d-8c15-404c-922e-4c947c429cff/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e9608ee3-adb7-41a7-b99d-600bd4b9ac77/otopark-yonetmeligi-uyarinca-alinan-bedellerin-mevzuatta-belirtilen-sekilde-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/1a338795-083b-4f65-b6d6-d4ed5954e564/harcamalara-katilma-paylarinin-yalnizca-yapi-ruhsati-basvurusunda-bulunan-sahislardan-alinmasi http://kamubis.com/decisions/SayistayFinding/ace9c170-6820-452d-b332-5110b951eabc/gecmis-donem-kalkinma-ajansi-payinin-2019-yilinda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c4866012-cd0f-4700-8f4c-069fd75a55f7/kesin-teminat-tutarinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/3432d530-c06f-43a5-ad02-fc18f24a1700/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ed2fbb91-bbc3-4fde-b408-4a56217e9fb2/bazi-mal-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/f0f0a162-90be-4ad8-ad77-512752a23901/tasinmazlarin-ihalede-ongorulen-sozlesme-suresi-bittigi-halde-sure-uzatimi-yolu-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/3ae68f20-1e1c-46e6-ab33-cfa73fb1a652/kirayi-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fa609cdc-a4f0-4309-9505-ff5b1015a6dd/ecrimisil-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/55121e2e-0b30-4bdd-aadd-5925875b1cdd/sayistay-ilamiyla-hukum-altina-alinan-idare-alacaginin-kisilerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/32465437-a4d8-485d-a82c-a388f8cde194/yapim-isi-hakedislerinden-yapilan-gecici-kabul-noksanliklarina-iliskin-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2a58974b-4eec-48c4-8a6f-09fe8a76dabb/kalkinma-ajansina-odenmek-uzere-idare-katilim-payi-olarak-hesaplanan-tutarin-kamu-idareleri-paylari-hesabi-yerine-vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumlulukler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f6576dc2-7b00-401b-b85d-c1c502bc712a/idare-tasitlari-icin-yapilan-deger-artirici-harcamalarin-soz-konusu-maddi-duran-varliklarin-kayitli-degerlerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/65fa8aea-2cb7-40ed-8717-a9f73acfa8a5/gecmis-donemlerde-bazi-harcamalara-ait-kdvlerin-hatali-olarak-indirime-konu-edilmesi-ve-devreden-kdv-hesabinda-gercege-uygun-olmayan-tutarin-olusmasi http://kamubis.com/decisions/SayistayFinding/0928e359-b984-4a12-a93f-d2d44354d9aa/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/250016f2-0c09-4e42-bfe6-6354cda2e1f9/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/39c4baec-1522-403f-bb38-3f099ab594a6/kaybedilen-alindilarla-ilgili-yonetmelige-uygun-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fc4a806c-1f63-4aa8-8704-eaa6ab1aedbf/tasinmaz-kiralamalarinda-kanunlara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/294c4872-5b9d-4fff-b44f-3c144b6e686b/mahkeme-ilaminda-hukmedilen-tutarlarin-tamaminin-idarece-odenmesine-karsin-diger-davalidan-talepte-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/10133170-2b87-4b4a-ad4b-8ad2305b279a/kurum-lehine-hukmedilen-vekalet-ucretlerinin-tahsilinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/922f3052-9538-461b-994a-1a89d0a901db/ihale-edilen-halk-otobusleri-ile-ilgili-sozlesme-ve-sartnameye-aykiri-davranilmasi http://kamubis.com/decisions/SayistayFinding/539fe8e2-06f0-4ff8-905a-e311af51ba5c/el-ilanlariyla-ilgili-ilan-ve-reklam-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f85e6d29-a366-4fb8-8ee8-11be82bef9aa/eglence-vergisine-tabi-olan-isyerleri-ile-ilgili-olarak-eglence-vergisi-tahakkuk-ve-tahsilati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/909f5510-1ffc-44f4-abe2-2348e259d53f/birim-fiyat-teklif-almak-suretiyle-ihale-edilen-yapim-islerinde-on-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/5a1d37ad-c618-4f86-8305-bc0aebe53b74/binalara-asilan-ilanlarla-ilgili-ilan-ve-reklam-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4b65d253-3a03-4cb4-a215-abb49d8c5f69/belediye-sinirlari-icinde-calisan-halk-otobuslerinin-arkasina-yapistirilan-ilanlarla-ilgili-ilan-ve-reklam-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a518d021-a580-48a6-b846-73bc5426e230/belediye-itfaiye-yonetmeligine-gore-bulundurulmasi-gereken-araclarin-temin-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/99adbfec-86da-4847-969c-f72ab6f497d0/tasinmazlara-iliskin-kayitlarin-mevzuata-uygun-tutulmamasi http://kamubis.com/decisions/SayistayFinding/34dbb973-0331-4e65-994d-28af57baadbe/indirilecek-kdv-hesabinin-hatali-kullanimi http://kamubis.com/decisions/SayistayFinding/c51ec1a5-8930-48c7-a79c-56b362eb9c58/faal-olan-isyerlerine-ait-belediye-gelirleri-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1c198ee7-99df-48ab-b1d7-c7f80acea93f/kiraya-verilen-duran-varliklar-hesabi-ile-diger-nazim-hesaplar-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/fece04b8-3760-4a15-b32d-23a343b160c2/tasinmazlara-iliskin-islemlerin-farkli-birimlerce-yerine-getirilmesi-ve-gerekli-koordinasyonun-saglanamamasi http://kamubis.com/decisions/SayistayFinding/29151424-8a1d-475c-936f-c19bbb3f8957/muhasebe-kayitlarinda-bazi-yevmiye-numaralarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0119a7ca-7ca9-4435-bc76-465112409d6c/tasinir-islemleriyle-ilgili-olarak-tasinir-konsolide-gorevlisinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/07ba142a-7dd7-4bb2-a459-a7d9b7528457/tasit-kiralamasinda-bakanlar-kurulu-kararina-aykiri-davranilmasi http://kamubis.com/decisions/SayistayFinding/d5752831-eb68-45a9-a97a-1103fc9fd8f4/amator-spor-kuluplerine-yapilan-ayni-yardimlarda-ayni-bagis-alindi-belgesi-alinmamasi http://kamubis.com/decisions/SayistayFinding/a1c90da9-2648-4c06-9ffc-0d39952cdc21/kesinlesen-sayistay-ilamlarinin-tahsilinin-kanun-ve-kamu-zararlarinin-tahsiline-iliskin-usul-ve-esaslar-hakkinda-yonetmelik-hukumlerine-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6e719987-095f-43ce-b8f9-def3d2ac799d/kamu-zarari-olarak-kisi-borcuna-alinan-tutarlarla-ilgili-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2ce26d0b-8fee-4907-999d-661a5bfec60c/araclara-yapilan-onarim-giderleriyle-ilgili-tutanak-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/0640b5c9-b7e7-41bd-820c-bd62690cdb5f/isyeri-olarak-kullanilan-dairelerin-emlak-ve-cevre-temizlik-vergisinin-hatali-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/86c548e5-edc7-4f29-9094-df21626958b9/isten-cikarilan-iscilerin-haklarinin-suresinde-verilmemesi-nedeniyle-idarenin-katlandigi-giderlerin-ilgilere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/cb9ec8dc-70c8-4dd5-b608-32e9aeebfd4a/iscilere-bir-yilda-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/0fe7975f-c034-460e-82b2-4df43f100b88/dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkililigini-kullanmasi http://kamubis.com/decisions/SayistayFinding/96ec2176-e6f9-4cc3-9627-9f8adacd79a4/ozel-kalem-mudurlugunden-sinava-girmeden-unvan-degisikligine-tabi-kadrolara-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/abfafcd9-a55b-4f75-8fb7-3339bf6818fc/ihale-edilen-yapim-islerinde-yapim-isleri-genel-sartnamesine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/c13000dc-173c-4226-906a-3909864ada86/ihale-edilen-yapim-islerinde-kesin-kabulun-suresinden-once-yapilmasi http://kamubis.com/decisions/SayistayFinding/32022b87-875b-4443-a317-52790c2964ea/servis-calisma-hakkinin-ihalesiz-verilmesi http://kamubis.com/decisions/SayistayFinding/e0953995-132f-454f-aa88-a097011cb6ff/hizmet-alim-isi-sozlesmelerinde-mevzuatta-belirtilen-tip-sozlesmeye-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a22c5402-613d-41b0-9b5f-00ff920d2250/tasinmaz-kira-artisinin-kira-sartname-ve-sozlesmelerinde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/70b9f5d0-f0e0-4439-97ca-d908392e8afe/sebze-ve-meyve-ticareti-ve-toptanci-halinde-bulunan-yerlerin-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/048a68bc-5cba-4805-aaf9-6fa1e21ff499/halde-bulunan-isyerlerinden-alinan-teminatlarin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/70b8e8b3-ff48-483b-9f46-c5b70e22f878/sebze-ve-meyve-ticareti-ve-toptanci-halinde-bulunan-bazi-isyerlerinin-kira-ucretlerini-yatirmamalarina-karsin-haklarinda-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b6ac095f-7cca-4cd2-a7fd-3652a0283534/hazineye-ait-tasinmazlarin-satis-bedellerinin-tahsil-edilen-kismindan-belediyelere-gonderilmesi-gereken-paylarin-mevzuat-hukumleri-cercevesinde-hesaplanmasini-ve-gonderilmesini-guvence-altina-alacak-kontrol-araclarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/d9e89c45-3966-48bf-86ea-d978e1a97cea/vadeli-mevduat-faiz-gelirlerine-iliskin-muhasebe-islemlerinin-netbrut-tutar-ayrimi-gozetilmeden-yapilmasi http://kamubis.com/decisions/SayistayFinding/55b6ec2c-c5db-4b63-b804-69e34e51264e/bazi-banka-odemelerinin-ve-hesap-aktarmalarinin-gonderme-emri-duzenlenmeden-yapilmasi http://kamubis.com/decisions/SayistayFinding/ef24cb1f-3e0e-4f3a-a41e-8a661a1709b1/tasinmazlarin-deger-tespitinin-yapilmamasi-ve-icmal-cetvelindeki-degerleri-ile-muhasebe-kayitlarindaki-degerlerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/dc7cb6f7-acd5-4e8f-8a89-fbe67f56681d/stoklar-ve-maddi-duran-varliklar-hesaplarina-kaydedilmesi-gereken-bazi-islemlerin-aktiflestirilmeden-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/8c6b15ba-c751-4a73-a450-f1137ca3c44f/genel-idare-esaslarina-gore-yurutulmesi-gereken-asli-ve-surekli-vazifelerin-isci-personel-tarafindan-yerine-getirilmesi http://kamubis.com/decisions/SayistayFinding/0a62e5ee-cf70-49f8-a830-152750702bf4/sayistay-ilamina-istinaden-dogan-alacaklarin-kisilerden-alacaklar-hesabi-ile-izlenmemesi-ve-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/eb679f8d-5fea-4329-9ca2-e2aca9eed782/eglence-hizmeti-sunan-isletmelere-iliskin-eglence-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a438caab-cdb9-4075-b22f-da27ced5b0ff/belediyenin-sinirlari-icerisinde-bulunan-bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/e10eae39-7349-4988-adc6-c222495b16e1/isyeri-cevre-temizlik-vergisine-esas-bina-gruplarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/709243ea-4bb3-47af-a8e2-aeec03c37201/isyeri-acma-ve-calisma-ruhsati-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/450c0652-e2ab-4ea5-8c4a-a8e3534ebafd/zaman-asimi-dolan-butce-emanetlerinin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/6ad27317-8fbe-477c-8a2a-8e39aa1909b4/suresi-sona-eren-yapi-ruhsatlarinin-hukumsuz-hale-getirilmemesi-ve-yapi-kullanma-izni-belgesi-alinmadan-kullanilan-yapilarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/dbf424ef-dc0c-4647-ba5f-bd7d8767ead5/belediye-tarafindan-tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesine-gonderilmesi-gereken-paylarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/4700a01e-2534-4ca4-8483-34f8e00b7fa7/otopark-hesabinda-toplanan-bedellerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/00e03939-2640-4e52-a927-323dfac4ad7e/otopark-bedellerinin-zamaninda-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/680c0ab1-581b-43ab-86a9-1803a8c70f59/belediyenin-hukum-ve-tasarrufunda-olan-yerlerin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/e015a660-6025-4ccb-8b42-9176c6e75bb3/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d2d18618-4ee1-4de0-a03c-bafa3083bf59/tasinmazlarin-ihale-yapilmadan-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/0e37fbd9-e906-43c0-b687-6a25b5165271/gecekondu-fonu-hesabinin-olusturulmamasi-ve-hazine-tasinmaz-satisindan-gonderilmesi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/570d483a-7960-45d3-8e2b-4d7fe3b79ee2/yevmiye-defterinde-bazi-yevmiyelerin-bulunmamasi-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/cd8edd6f-8bb7-4bac-beeb-2bd302869058/sosyal-denge-tazminati-sozlesmesinde-mevzuata-aykiri-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/063656d8-9d73-41b8-bed2-dee52658eabb/suresiz-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/a656c390-7c7e-4f5a-9c5a-5a3255837cba/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/18c46180-0233-4ea5-891d-aa87d49f84b8/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/43bc52c6-9826-47e6-8881-74c68f34e23b/parasal-sinirlarin-altinda-kalmak-maksadiyla-ihtiyaclarin-parcalara-bolunerek-dogrudan-temin-yontemi-ile-karsilanmasi http://kamubis.com/decisions/SayistayFinding/dec0e11b-0d11-4345-a9cc-2668ca7a2f02/mal-alimlarinda-muayene-ve-kabul-islemlerinin-komisyon-kurulmaksizin-bir-kisi-tarafindan-tutanak-tutulmak-suretiyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/ac3b5b0f-2cf3-466b-a8a7-92756a8a5ad8/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/583344fa-33d1-4bef-8d8e-0eb5bf9e0faa/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4cf8201e-0b31-4693-9275-7febaf5c826a/iller-bankasina-olan-borclarin-muhasebede-eksik-tutarlarla-izlenmesi http://kamubis.com/decisions/SayistayFinding/681a9b0d-2394-4eb9-91b5-c46248d6b721/kalkinma-ajanslarina-aktarilacak-paylarin-tamaminin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/ea4d947c-62c7-48f5-a294-17c89b66aeb9/kamu-ihale-kanunu-21-ve-22nci-maddelerindeki-parasal-limitler-dahilinde-yapilacak-harcamalarda-odeneklerin-10-sinirinin-kamu-ihale-kurumundan-izin-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/aaa44ccb-260f-4e7a-bb64-7c8e7e7c07e1/personele-ait-sahsi-dernek-aidatlarinin-muhasebe-hesaplarinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/88ce1bc3-0199-450e-84cf-024408992b33/bazi-avanslarin-mahsubunda-kanuni-surelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/122e82e1-0b4f-48c1-bc44-4127dba7df2c/dogrudan-temin-usulu-ile-yapilan-alim-ile-yapim-islerinde-evraklarin-eksik-olmasi-ve-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bbb98009-a18a-4be8-881c-f56400651c24/ilan-ve-reklam-vergisi-tarhiyat-ve-tahakkukuna-esas-vergi-beyannameleri-bulunmayan-mukelleflerin-olmasi http://kamubis.com/decisions/SayistayFinding/de178712-1fbb-41f5-9829-67f113079120/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/a0fbbafe-5e06-40da-94f5-4703f3b69721/tasinmazlarin-ihale-yapilmaksizin-kira-suresinin-uzatilmasi-ve-tahliye-kosullari-olusan-kiracilarin-tahliye-edilmemesi http://kamubis.com/decisions/SayistayFinding/392f7a31-1ad3-4ebf-ac96-01ed634b388b/tasinmaz-kiralamalarindaki-kira-artisinin-kira-sartname-ve-sozlesmelerinde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/a097e5ab-4c22-4117-a91a-2b3b61db454b/otogar-isletmesi-ortak-alan-giderlerinin-tamaminin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/521700f0-11f6-4985-a9f3-d3b1a2619c60/tasinirlarin-kayda-alinmasi-kontrolu-planlanmasi-ve-kisilere-teslim http://kamubis.com/decisions/SayistayFinding/c24f285c-7d39-46c9-a111-7ccfa8798648/belediye-gelirlerinin-takiplerinin-eksik-yapilmasi-tahsil-edilemeyen-tutarlarin-yillar-itibari-ile-artmasi-ve-bu-tutarlarin-bir-kismina-gecikme-zamminin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/8e41e197-c804-46ee-b31d-69f535d6f157/alinan-depozito-ve-teminatlarin-hesaplarda-vade-farki-gozetilmeksizin-izlenmesi http://kamubis.com/decisions/SayistayFinding/01d311bb-c5c1-46a7-a9f8-4cc5e7cea99a/tasinmazlarin-envanter-ve-kayitlari-ile-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f79d0544-bdb3-4956-9e68-69bbb95d1997/sirket-ana-hizmet-binasinin-ruhsatsiz-olmasi http://kamubis.com/decisions/SayistayFinding/3b8b2651-3a18-4dbc-ad22-ae8d55337082/faaliyet-raporunun-gerekli-bilgi-ve-bolumleri-icermemesi http://kamubis.com/decisions/SayistayFinding/2eeeff8d-2580-48fc-a55d-d55464ba8d8c/yonetim-kurulu-huzur-haklarinin-hatali-odenmesi http://kamubis.com/decisions/SayistayFinding/d08054dd-5cd5-4513-b673-310a2d6d75e6/kamu-ihale-kanunu-kapsaminda-yapilmasi-gereken-satin-almalarin-bu-kanun-hukumleri-cercevesinde-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/5cdeb9c1-b598-4d3d-8f96-bd2bbb9a7d0f/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/4301ad57-d0fc-49ef-8da2-ec9cf428ce91/piyasa-arastirmasi-yapilmadan-yuksek-tutarli-banka-kredisi-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b76d3527-2417-4a53-8b63-c2178f3e32ae/sirkete-ait-tasinmazin-sirket-faaliyet-konusu-kapsaminda-kullanilmamasi-ve-atil-bir-sekilde-bekletilmesi http://kamubis.com/decisions/SayistayFinding/7b4fbfe2-72da-4e6c-9a1e-02e23b82d2cc/sirket-sermayesinin-kaybolmasi-ve-sirket-borca-batik-durumda-olmasina-ragmen-gerekli-islemlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/84bb5539-b1f5-4286-a0df-76aaabbcf376/bazi-iscilerin-mevzuata-aykiri-olarak-istihdam-edilmesi-ve-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/6ebfb597-6b1e-439d-a99d-55a408b27bf5/antalya-buyuksehir-belediyesiyle-meclis-kararina-ve-ortak-yatirim-programina-dayanilmaksizin-proje-yurutulmesi-ve-projeden-dogan-alacaklarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/21212b4e-3437-4123-ba8c-ffd8e95dfda5/harcamalara-katilma-paylarinin-mevzuata-uygun-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/59e75f72-9585-4b35-acd6-627acaffce13/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/610e6682-7e95-44b2-a149-8ea9fbff78ff/dogrudan-hizmet-alim-sozlesmesi-kapsaminda-istihdam-edilen-personel-icin-sirkete-yapilan-odemelerde-kar-oraninin-sozlesme-giderleri-ve-genel-giderler-dahil-edilerek-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/36bce318-947d-44cd-b2c1-8903d991086f/yapim-islerinde-uygulama-projesi-hazirlama-zorunluluguna-uymadan-on-ve-kesin-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/c51427ef-ab9c-4491-ab19-b29b51a0d035/sodyum-hidroksit-alimlarinda-bazi-parametrelerin-isin-sartnamesinde-belirtilen-degerlerin-altinda-kalmasi-bazilarinin-analiz-sertifikasyonunda-yer-almamasi-ve-idarece-yapilmasi-gereken-laboratuvar-analizlerinin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/486e4936-444e-4145-85a1-0466c8b55e49/mal-alimi-isinde-fiyat-artisi-olacagi-ihtimali-dusunulerek-is-artisi-ve-sure-uzatimi-karari-verilmesi http://kamubis.com/decisions/SayistayFinding/2f6da510-6493-4514-9285-0fa5f1882a1c/mal-alimi-isinde-birim-fiyati-yuksek-olan-bazi-kalemlerin-ongorulenden-daha-fazla-birim-fiyati-dusuk-olanlarinsa-daha-az-alinmasi http://kamubis.com/decisions/SayistayFinding/4b764f19-dc70-41fd-85b0-b9c798591d42/merkez-ilceler-disindaki-ilcelerde-bulunan-dernek-ve-vakiflarin-tarifelerinin-tenzilatli-tarife-grubuyla-ayni-belirlenmesi http://kamubis.com/decisions/SayistayFinding/bf5b1556-b45c-42b3-9cc9-5802b98e090b/ozel-nitelikteki-bazi-muayenehane-ve-saglik-kuruluslarinin-abonelik-turunun-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/1014b40a-fd3b-4ca0-8943-ae1b06659c26/bazi-abone-turlerinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/99c38266-f2f7-4a5f-9104-1c555c730d84/elektrik-enerjisi-tesvikinden-yararlanamayan-atik-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d5e7b933-aa99-4d79-be8f-a170c0562e0b/idarenin-gorev-ve-sorumluluk-alanina-girmeyen-isi-ustlenmesi-ve-yapilan-harcamalarin-antalya-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/29b9f4e0-b7fd-4d01-bad5-29982fd29faa/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ca487957-eed7-4fcb-a334-a4e019e74088/yagmur-sularinin-uzaklastirilmasina-iliskin-harcamalarin-antalya-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/4cc1fef9-48e1-40a2-8c98-78a681983da4/tasinmazlarin-envanter-ve-muhasebe-kayitlarina-iliskin-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/15612a40-f48b-4d90-ab05-d56a6930d525/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/faef3c86-7307-4bb6-b25a-efca0ea6aa8a/4734-sayili-kamu-ihale-kanunu-hukumlerine-gore-yapilan-bazi-alimlarda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/b7bd7806-1326-40e0-9e4b-a7ff7a56f780/tasinir-ve-tasinmaz-kayitlarinin-usulune-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cfdb1136-01be-4a5b-a8e3-cc6bd8a0b29e/toptanci-halinde-faaliyet-gosterenlerin-teminat-tutarlarinin-belediye-meclisince-belirlenmemesi-ve-isyerlerinden-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/50158781-d951-46db-bd05-6aa94f60b686/kurum-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/cb55bfd7-2571-4660-9871-cc70fd01747d/isyeri-acma-ve-calisma-ruhsatlari-olmadan-faaliyet-gosteren http://kamubis.com/decisions/SayistayFinding/02fff88b-476f-458e-91e1-e9c9990e1bab/kurumsal-mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/a270de6f-3690-4656-8d4b-f61952591d93/ilce-belediyelerine-gonderilmesi-gereken-paylarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/efd322eb-105a-45f8-a580-69d676a7c382/hidrolik-kaynaklara-dayali-elektrik-uretim-lisans-harclarinin-belediye-tarafindan-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4dcf24c3-48db-4e40-a5d4-714e72fd1db4/ilan-ve-reklam-vergilerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/1278689a-b19f-4807-a81e-5915e3ce3d6d/amortisman-islemlerinin-usulune-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/febd705f-9f7e-438e-8a30-ab30bcc23be9/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/454c250e-e026-4743-8e62-bb9ec2a4bd8f/sgk-primlerinin-ve-vergilerin-cezali-odenmesi http://kamubis.com/decisions/SayistayFinding/d42caed1-d0ce-4f55-bbfa-a89b37c04122/sgk-bildirim-yukumlulugunun-yerine-getirilmemesine-istinaden-idari-para-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/1de7de16-832e-413e-815f-dd653e44312c/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/990c87aa-0c3a-4695-9297-1a970043d319/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/edcbed3f-05cb-41d7-97fd-605796f94b4b/serbest-tuketici-olan-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b5d35ea5-93f5-4d79-8f87-1a3816b2aacd/kira-sozlesmesinde-kira-artis-oranlarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/25d4957e-0d7d-42fd-86ec-71788b716ed1/is-sozlesmesi-devir-protokolleri-ile-devredilen-personele-iliskin-kidem-tazminati-ve-yillik-izin-ucretlerinin-devredilen-sirkete-pesinen-odenmesi http://kamubis.com/decisions/SayistayFinding/2d509e7b-dbcf-49ca-9c09-70782d72de33/calisan-ve-geliri-olan-es-icin-asgari-gecim-indiriminden-faydalanilmasi http://kamubis.com/decisions/SayistayFinding/889431db-2e8e-4eb7-9ceb-4de052c24675/iskelelerde-kullanilan-elektrigin-tuketim-vergisi-oraninin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/b0e63297-7c2e-4d0b-8768-4e6f55368af7/sirketin-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretlerine-mevzuata-aykiri-olarak-ilave-zam-yapilmasi http://kamubis.com/decisions/SayistayFinding/925f4d3d-69a5-421b-8dc1-9b39fa57701b/asansor-muayene-firmasindan-periyodik-kontrol-ucreti-payinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/06cb3944-3a5a-494b-ad96-5a1b681d666d/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/362f8096-bc38-4277-b2e8-288452880f5e/belediye-kanununda-belirtilen-yasal-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/26db5f8d-9d4c-465b-86dc-e063daa012fc/kiraya-verilen-tasinmazlarin-kurumun-mali-tablolarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/3c27773f-f9d7-4563-bdd0-3078c6fc5730/tahakkuk-ve-nakit-kayitlari-esanli-gerceklesmesi-gereken-bazi-hesaplarin-birbirleriyle-uyusmamasi http://kamubis.com/decisions/SayistayFinding/5c4b8057-1278-4ff4-b5a8-a8f949a9f40a/bilgisayar-yazilim-programlari-ve-guncelleme-icin-giderlerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fe75ccf1-530e-4c3d-8352-ad6f38071e79/tahsisli-olarak-kullanilan-tasinmaza-iliskin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/acc7c0c9-aa25-4253-8f09-ccfb9ad842b9/kurum-tasinmazlarinin-degerlemelerinin-yapilmamasi-icmal-cetvellerinin-duzenlenmemesi-ve-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4a103ed8-1b0f-40a8-b838-3a740c93f309/personele-verilen-alisveris-ceki-tutarlarinin-vergiye-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/7a227199-92b0-44e8-a715-a266298db526/diger-stoklar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1f0b751e-3c22-461c-a7a2-6229de2560cb/kredi-kartlari-ile-yapilan-tahsilatlarin-mevzuatta-ongorulen-surede-sirket-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/402332a4-72cf-4e9f-aba7-c2dadd7e89b8/sirkete-tahsis-edilen-tasinmazlarin-pazarlik-usulu-ile-ucuncu-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/740d213d-29e2-4d59-ba3d-aa756009bf19/kira-bedeli-artisina-iliskin-hukumlerin-belirsiz-olmasi-nedeniyle-yeni-donem-kira-bedelinin-genel-fiyat-endekslerinin-altinda-kalacak-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a1e14d87-780c-433a-a68b-2bd032ba08aa/kira-alacaklarinin-sozlesmede-belirtilen-zamanlarda-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/19f31e4b-ffe6-40fd-b63b-614ea8368f4a/yarisindan-fazlasi-karsiliksiz-hale-gelen-sirket-sermayesi-icin-iyilestirici-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3fbf4e65-a004-4604-8469-4d932540af28/supheli-ticari-alacaklar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/0f59640c-3867-4f29-9b98-eeb316c91dc9/tasinmaz-kirasini-odemeyen-kiracilar-icin-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/4e5ebefd-bd5a-4e97-b223-c82b647e5d8b/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a416be42-b2c1-475c-93ae-4bc2fb4c8b21/uzun-sure-odenmeyen-su-borclari-icin-yasal-islem-ve-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/926e3925-74c4-4e0a-bbfe-a80e19a80a6b/sosyal-denge-sozlesmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/0896bab8-05a7-41af-a7dc-9c4cf5d9cc05/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/df7c7c20-5c29-4dee-b97f-7be9d9d189a2/tasinmaz-tahsis-islemlerinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/afa839ab-c2e8-48f3-b151-aac229d4910a/hasilat-paylasimli-yapim-isinde-yukleniciye-yapilan-hakedis-odemelerinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/8f5012af-4754-42a5-9e91-d6743544d9af/tahakkuk-edip-tahsil-edilmeyen-gelirlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/943cea6b-164d-4342-b32d-d1325a9e9aa1/sirketin-finansal-sikinti-yasamasina-ragmen-spor-kulubu-ile-sponsorluk-anlasmasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/c9c7f665-0c8a-41e3-b99f-ac299c4d8f39/samsunspor-kulubu-dernegi-ile-yapilan-ayni-hizmet-sozlesmesinin-uygulamasinda-buyuksehir-belediyesinin-gelir-kaybina-ugratilmasi-ve-yasal-duzenlemelere-aykiri-sekilde-ucretsiz-tasima-yapilmasi http://kamubis.com/decisions/SayistayFinding/795dab13-30ce-4050-b61e-94994f874e12/vatandaslarin-satin-alip-kullanmadigi-jetonlardan-dolayi-jeton-havuz-hesabinda-biriken-tutarlarin-buyuksehir-belediyesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/f60a0a90-c30e-4cf0-ad33-74e481c7007c/ultralight-kart-bedellerinin-ozel-halk-otobuslerinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5b4e5d28-1e96-4525-834f-015a1d8b2a41/samsun-buyuksehir-belediyesine-odenen-hafif-rayli-sistem-hat-kirasinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/1b6d3d73-6893-4b87-93be-9cdae67dd4d9/buyuksehir-belediye-meclisi-karariyla-samulas-a.s.ye-devredilen-bazi-otobus-hatlarinin-isletme-hakkinin-mevzuata-aykiri-olarak-ozel-halk-otobusleri-dernegine-devredilmesi http://kamubis.com/decisions/SayistayFinding/39ea142a-a10f-4a15-a427-763a8d08792c/kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/745f0329-feca-48e6-bfab-18303cb552fc/kamu-ihale-kanunun-istisna-maddesi-kapsaminda-olmayan-yapim-isinin-hizmet-ve-mal-alimi-seklinde-bolunerek-kanunda-yer-alan-ihale-usullerine-uyulmaksizin-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/b5ae10b5-5bf7-48dc-b01d-b9e264de970e/buyuksehir-belediyesince-sirketin-kullanimina-verilen-tasinmazlarin-ucuncu-kisilere-ihalesiz-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/77961e11-2764-4dfa-a43d-b376e03cbe81/yazilim-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/911ea59a-96ca-498b-8afe-83f72ffecd0e/damga-vergileri-ile-binek-otomobiller-icin-ayrilan-kist-amortismanlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b872ffb1-b3c8-44da-9cc3-fcb0dc0acee4/muafiyet-kapsaminda-olan-tasinmaz-satislarindan-ihale-karar-pulu-alinmasi http://kamubis.com/decisions/SayistayFinding/8d2f2dc2-b2e7-4a9d-9d4e-fafb39eda779/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f6cc200b-2519-4a54-988b-9f2c7d15373f/kiraya-verilen-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/533f84ca-337e-4821-8d1e-b61ca4a32cfb/bazi-sirket-calisanlari-ve-aile-fertlerinin-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/039c4f85-eb87-4920-98ba-5ca528a9bd82/sirketin-cari-hesaplarinin-bir-sozlesme-olmaksizin-yurutulmesi http://kamubis.com/decisions/SayistayFinding/b3b58c76-5c61-4177-b195-1169253702ef/el-ilani-katalog-ve-brosurlerden-ilan-ve-reklam-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/078dd530-99ac-4f0a-9a6a-09139da62dd0/tasinmaz-deger-tespit-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/6d7a7eac-89d8-43cd-9f8e-6aed7dba4afa/kamu-kurumlarina-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f9b64a4f-3ad8-4d13-8cd1-72e9083f3f26/yillik-izin-islemlerinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/1b74a5ea-9ece-4dd3-925f-1278254656d2/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/61750928-2bb7-44dc-9ccb-fb09f5132c95/kamu-sermayeli-bir-banka-ile-yapilan-protokol-kapsaminda-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/31c8af6d-3adf-4a45-910b-3f82fd43e625/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9dbfede4-9813-40e1-a54a-935005994195/personel-calistirilmasina-dayali-dogrudan-hizmet-alimlari-kapsaminda-calistirilan-iscilerin-ucretlerine-mevzuata-aykiri-olarak-ilave-zam-yapilmasi http://kamubis.com/decisions/SayistayFinding/d5bfa463-a2da-4059-adba-412c1cdcf442/personel-calistirilmasina-dayali-hizmetlerin-istanbul-buyuksehir-belediyesinin-ortagi-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurulmesi http://kamubis.com/decisions/SayistayFinding/c65fbac7-96f6-4855-a35a-12c5008168e6/personel-calistirilmasina-dayali-hizmetlerin-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurulmesi-nedeniyle-fazladan-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/a4130bb9-b16a-4007-a94a-ef42a0b9aa6d/sozlesmenin-zorlayici-sebepler-olmaksizin-devredilmesi http://kamubis.com/decisions/SayistayFinding/ed75ec73-4654-4928-9c5c-1250aa505bc2/bir-belediye-ile-akdedilen-protokolun-fesih-islemlerinde-sirketin-menfaatlerinin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/99a4c522-229d-4c64-990a-89932a97ff04/konut-satislarinda-indirim-oranlarinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/0ce0ec87-afd1-4bcd-9673-ca7d37951801/kira-sozlesmelerine-gore-teminat-olarak-alinmasi-gereken-depozito-bedellerinden-bazilarinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/37cd1435-5e67-4aed-94d8-fd86ad9e427f/kredi-kartlari-ile-yapilan-tahsilatlarin-ilgili-bankalarca-sirketin-kamu-sermayeli-bankadaki-hesabina-suresinde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/27b6ad8e-c39e-43e8-9335-c1f2a7a6e166/yapilan-veya-yaptirilan-insaatlarda-yapi-denetimi-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e090f085-1f4b-4ff6-8b91-4186853534f9/kamu-ihale-kanununun-istisnalar-maddesine-gore-yapilacak-alimlar-icin-usul-ve-esas-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/fa118d7a-5c5d-40f2-aef9-e10f5e477247/sirketin-internet-sitesinde-yer-almasi-gereken-bazi-bilgilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/88d12739-7e11-4755-8ef1-71accbc2c91e/sirketin-yillik-faaliyet-raporunda-yer-almasi-gereken-bilgilerin-tamamina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/2cdcb7a9-1be4-4fc4-9f9b-4fe550a575cc/kamu-idaresi-hesaplarinin-ilgili-usul-ve-esaslara-uygun-olarak-sayistay-verilmemesi http://kamubis.com/decisions/SayistayFinding/a77e4176-32d8-4dd1-bd27-1350629d8e10/supheli-diger-alacaklar-hesabindaki-tutarlar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5515c3db-2f2e-4664-ba02-b7c23c704d4a/supheli-ticari-alacaklar-hesabindaki-tutarlar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d6f3f6ae-ef22-4344-921b-954e4cc00d70/supheli-hale-gelen-bazi-alacaklarin-supheli-ticari-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/ebea8e0f-3ab3-40e3-9de6-56cdd61c1051/tasinmaz-kiralamalarinda-mevzuata-uygun-olmayan-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2ab2e749-9be0-4e56-a9ad-395abec83252/hizmet-alimi-suretiyle-yakit-bedeli-dahil-olacak-sekilde-tasit-kiralanmasi http://kamubis.com/decisions/SayistayFinding/56fb3d45-36f5-4730-9f01-9aa084daf3ba/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/348188cf-a5b7-42fb-b60b-7787460f4e23/yuklenici-firmanin-kendi-mali-olan-araclarin-sartnamede-belirtilen-ozellikleri-karsilamiyor-olmasi http://kamubis.com/decisions/SayistayFinding/9fdcef48-34ef-495f-9422-d99aacf5b81b/yillara-yaygin-hizmet-alim-ihalesinde-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d3e54655-2fe1-4025-ac0d-1652748d956a/temsil-agirlama-odeneginin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/44118c8e-888c-4d18-904d-825dd4ce2d60/sureklilik-arz-eden-hizmet-aliminda-isin-suresinin-uzatilmasi-suretiyle-is-artisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/c50a46bb-4bb1-4b95-851f-e18019798c8c/fiyat-farki-odemelerinden-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/a2002a22-9c02-40bf-be1b-f00d40dbec28/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/dd825da2-b1fc-41b7-9691-97f3b43d3b68/tasinmazlarin-envanter-ve-muhasebe-kayitlarinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4dbc5fcd-5091-4399-9030-ca0371b5d36a/kamu-kurumlarina-tahsis-edilen-ve-kamu-kurumlarinca-belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d3746a94-62d6-4df4-a425-7f26da4bda77/sosyal-denge-sozlesmesinin-yapilmasina-iliskin-belediye-meclis-kararinin-alinmamasi-ve-sozlesme-suresinin-kanuna-aykiri-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/3e60af31-ef0f-4b8c-b55d-89089eeee9dd/sosyal-denge-sozlesmesine-konusu-disinda-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/54708106-323e-47de-b466-4c953d95789d/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/0378652d-d2df-4914-8ca0-4243a7ae7cb6/unvan-degisikligine-tabi-olan-kadrolara-yapilan-bazi-atamalarin-mevzuat-hukumlerine-aykiri-olarak-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/5eeccef8-4c09-442e-a214-9699116bab22/mevzuatin-amacina-aykiri-olarak-ozel-kalem-mudurlugu-kadrosuna-atamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/e546478a-ee8e-419b-82bf-9e2fed213116/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cdaa452b-0779-44cb-9cb6-d16c1c52d406/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a259540a-0b31-495a-9e08-6e1afcfd74df/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/dd65cf39-be2a-4422-9e4b-f66198819d09/yapim-islerinde-sozlesme-ile-istenen-teknik-personelin-zamaninda-is-basinda-bulunmamasi http://kamubis.com/decisions/SayistayFinding/9920b516-412a-4863-982f-25d5abe397fb/yapim-islerinde-is-programinin-suresinde-sunulmamasi http://kamubis.com/decisions/SayistayFinding/304ef129-b233-4f5a-873b-fef6e2f8cf04/yapim-isleri-genel-sartnamesine-uygun-olmayan-sure-uzatim-kararlari-bulunmasi http://kamubis.com/decisions/SayistayFinding/e7ce46cf-d565-4bf8-afc4-0deedef0d0e1/yapim-isi-kapsaminda-belediye-personelinin-yurt-disina-gonderilmesi http://kamubis.com/decisions/SayistayFinding/c132b410-4406-416b-af61-62fec52df13f/idarece-ihtiyac-duyulan-arac-temini-isinin-yapim-isleri-kapsamina-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/647d1bdb-8731-4f31-9fa5-beb8872ca3ef/mal-ve-hizmet-alimlarinda-ihale-kanununun-21inci-maddesinin-f-bendi-uyarinca-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bcf9d5fe-7e64-4f00-9e12-c35236b474fa/ihale-kanununun-21inci-maddesinin-b-fikrasina-gore-pazarlik-usulunun-genel-bir-uygulama-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/4064ef0d-722e-49d4-9649-0d46acab123d/yol-kenari-ve-meydanlardaki-park-yerlerinin-ihalesiz-bir-sekilde-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/ae7963ef-dd95-448c-8bf7-c8cd793e27f9/vadesi-gecmis-alacaklarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/273c46bb-adc7-4343-8a5f-69a67bbf2da8/ilce-belediyelerine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/83f899cf-e527-4408-bcc4-de56620314ff/belediye-sirketine-yapilan-odemelerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/94c3d25a-c18a-4c93-b3d5-f575deb089b9/binalarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b3702c32-d7d3-41c2-bcc1-446b4b7941ec/25-yili-asan-surelerle-tasinmaz-tahsisinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/3fd4454b-eaf0-4b76-8714-fc4c7f5c44ab/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9a92fbf4-374f-4d06-b974-2779c249b5a3/tasinmaz-tahsis-islemlerinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/59109a39-0336-4f33-a7ee-04c10a8ed109/vadeli-mevduat-faiz-gelirlerinin-net-tutardan-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b4f19923-bcd5-4525-8417-0610c7209671/ihale-kapsaminda-calistirilan-iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/89ab9895-0e0d-4108-adc4-38a09eae775a/basiskele-ve-gebze-ilce-belediyelerine-mevzuata-aykiri-bir-sekilde-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/c7b6cd5c-bd39-4d38-9e27-2acdd00e00b6/kurum-mali-tablolarinda-yer-alan-tasinmaz-hesaplarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/77f60b13-1968-4fe3-b373-4a9b5a1af273/su-kayiplarinin-onlenmesine-yonelik-calismalarin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/07b6a388-33d1-4bf4-b0d0-1794095468d5/cevre-temizlik-vergisine-iliskin-gecikme-zamlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ae32ad65-6900-43e1-9720-e67a99479543/guvence-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/c072e576-6c2d-4f53-8836-ad1311964b64/tasinmaz-deger-tespit-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/f2d04b3e-9891-44b3-8300-f88d691a141c/gelirlerden-tehirli-ve-tecilli-alacaklar-hesabina-hatali-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/b3b7339a-2ba1-480a-97d3-c17eca616750/bazi-tasinmazlarin-2886-sayili-devlet-ihale-kanununun-36nci-maddesine-gore-kapali-teklif-usulu-ile-kiraya-verilmesi-gerekirken-51g-maddesine-gore-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/d0c90e75-3ac7-4bf0-9962-865e718a336e/kurum-alacaklarinin-tahsiline-yonelik-icra-takibinde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/b83ff523-1985-47b9-9ca4-2d8c39321a0a/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1c78049d-d35d-4f21-920e-d84207e1b2f2/engelli-istihdami-ve-sosyal-hizmetler-kanunu-uyarinca-istihdam-edilmesi-zorunlu-personel-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/096af996-30c3-49a5-a9a8-0f599f657f7f/sube-mudurlugu-kadrolarina-yapilan-gorevlendirmelerin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/648e0e9b-babc-46fb-9f50-89f17c55b67a/temsil-agirlama-giderlerine-taninan-dogrudan-temin-parasal-limit-istisnasinin-istisna-kapsamina-girmeyen-organizasyon-islerinde-siklikla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2060d59b-39f4-4fc5-a0d1-122400ada4c5/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi-ve-sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/36804823-af96-4c2a-b00d-284184ef44b0/profesyonel-spor-kulubune-nakdi-yardim-mahiyetinde-yer-kiralanmasi http://kamubis.com/decisions/SayistayFinding/156286a7-e777-41d9-817b-4bda9aec5e93/dogrudan-temin-sinirinin-altinda-kalmasi-amaciyla-bazi-alimlarin-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/20f18173-202b-4281-a85c-cb5240f994f1/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuklarinin-tamamlanmamasi-ve-aktarilmasi-gereken-ilce-belediyesi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ca025d73-7067-46bb-b7c0-613f00f63465/ulasim-hatlarinin-ihale-gerceklestirilmeden-devredilmesi-nedeniyle-idarenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/fe60bd47-775c-45bb-ae03-46ea47e4c4f1/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1e8917a4-1424-48ba-b874-c2b932131c3c/kurum-borcunun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/e7f6748e-bd48-4080-91ef-7463a0631084/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4d1c9309-5308-4201-998a-761674a4b171/tapuda-kayitli-olan-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/02dfc230-eee1-4c52-a47f-a6dd74f9dccb/belediyeye-ait-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/322c19c6-0d6a-456b-882b-ec74768992df/borclanma-ust-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/a1aa5f0a-76f9-459f-ba30-c4a6f2a5348e/kurum-mali-tablolarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/3979f68e-8d72-4920-b2f5-e488d7cbcdb4/belediyelerden-hazine-uzlasmasina-bagli-alacaklarin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/86a604e1-a1be-4f0b-adc1-6e68121bfcc1/acilis-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/0ac78793-c2b9-4726-bbd9-07ce92422709/depozito-ve-teminatlarin-verilis-surelerine-uygun-bicimde-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/821816d8-4932-4629-bd30-ab12f5cdc2d2/elektronik-ucret-toplama-sisteminde-etkin-bir-kontrol-surecinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/a0254a98-bdae-4c17-a4d1-65fb7394601e/gecici-kabulu-yapilan-bazi-yapim-islerinin-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/dee04be8-5e60-40ca-aa99-98b53721fec5/yevmiye-numara-uygulamasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/763da4c5-5ccd-4a41-a579-21163ac0eabd/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/5231e307-cfc5-413f-95e9-68546575a531/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregi-duzenlenmesi-gereken-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/bcd8ef63-f385-4c1a-b82d-124dca4eebda/fiyat-farki-odemelerinden-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/0ae9b961-8cd2-472e-9fb2-1bb146a4cc50/belediye-tasinmazlarinin-sure-sartina-uyulmadan-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/7db8790b-8fd5-4bfd-9a67-9df125ea6c70/hibe-edilen-gayrimenkullerin-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a85644eb-b951-4466-8722-476c0b5903ba/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/25bcc513-c9db-49c1-b0f5-82a02cfd6e6c/haklar-ile-hurdaya-ayrilan-varliklarin-tamami-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2e3bb7f8-dab5-4338-800e-85e82cef0d0a/donem-sonu-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/de507085-7285-4506-bd39-60f066ed6aa9/belediye-sirketinin-varlik-hesaplarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/22140a16-265d-49b8-a548-6c9e28a78422/belediye-istirak-payi-muhasebe-kayitlarinin-dogru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7f56d3b7-c327-4d48-b281-c0dc916e40ea/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/70642530-f614-4aed-b21b-a5344d6c6679/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/d4c8ea15-5e48-4318-bbae-d1e6f5f1f4f9/banka-kredi-faizlerinin-tamaminin-ilk-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e4481386-6a35-49d7-93c6-611d3c67ca77/vadesinde-odenmeyen-kira-alacaklari-icin-yilsonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/77377dd0-2393-4314-9264-824e0f402054/tapuda-kayitli-tasinmazlarinin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/439a7288-05cc-4ae9-a634-054723d66285/sosyal-denge-sozlesmesinde-konusu-disinda-cesitli-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/e1a42bef-5396-4eaa-87c2-62ad111a2b4d/amortisman-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f829f0be-24d1-4f17-a6db-390c85f2a345/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/7fa65268-5097-4c0b-affa-14641cee1370/spor-toto-teskilat-baskanligi-ile-imzalanan-reklam-sozlesmesi-kapsaminda-belediyeye-yapilan-odemelere-katma-deger-vergisi-tutari-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/d9f56f14-3079-470b-8e09-8855f461a1c3/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmeleri-tasfiye-edilmesine-ragmen-sozlesmeler-kapsaminda-calistirilan-personele-ilgili-mevzuat-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/ead6b7ee-11e5-4163-8279-c832ed183c5b/mevzuata-aykiri-olarak-tasinmazlarin-ihalesiz-olarak-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/c3e75cc4-6d30-4cad-a42a-aad45c25a02c/indirim-hakki-olmayan-veya-bu-hakkini-daha-sonradan-kaybeden-bazi-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/591fee8c-decb-4ba2-b91b-e9e8e8329a88/isletme-hakki-devredilen-tasinmazlarin-sirket-tarafindan-ucuncu-kisilere-ihalesiz-devredilmesi http://kamubis.com/decisions/SayistayFinding/71372147-d504-46d6-88ce-135b975e87a3/belediye-sirketlerinde-isci-statusune-gecirilen-personelin-emekli-ayligini-hak-ettigi-tarihten-daha-sonra-emekli-edilmesi http://kamubis.com/decisions/SayistayFinding/870bbde0-cc15-45f3-9a17-605108edd596/belediyeye-ait-tasinmazlar-icin-yonetmelikte-ongorulen-form-ve-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/65e505f8-98e6-462a-9d82-9b970c052835/tasinir-mallarin-kayit-ve-kullaniminda-mevzuatta-belirtilen-hukumlerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/d9764322-bcb0-4396-85ca-7803635aa2fb/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/15a9397c-8fc6-4b2c-a4f4-aa364729539f/belediyeye-ait-bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2d2a9846-d0dd-40e0-8371-f8e5418106f4/bir-yildan-uzun-vadeli-olarak-alinan-depozito-ve-teminatlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/24abc022-3148-459f-b27e-83f39ae43f35/kamu-idaresi-sinirlari-icerisinde-yer-alan-rezidanslarin-bina-siniflarinin-emlak-vergisi-acisindan-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d28f5772-7192-4baf-908b-b935d89ba92a/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3514bd42-b693-4b84-8a92-50f98e357cc8/gelirlerden-tecilli-ve-tehirli-alacaklar-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/95493dce-a276-4e22-bafd-38d7e53c4ac6/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3057a0ef-0206-4b5f-ba6e-7b94afadbe46/ilce-belediyelerince-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/490dae28-6116-4bd7-8419-2e762a156e86/dogrudan-temin-ve-pazarlik-usulu-ile-gerceklestirilen-alimlarda-kamu-ihale-kanununda-belirlenen-limitlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/257af104-a475-4864-b4ba-641cca42cb54/ozel-kalem-mudurlugunun-memuriyete-sinavsiz-giris-araci-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f1c11cbd-a56b-4880-8701-77151a013503/kamu-ihale-kanunu-kapsaminda-olan-mal-aliminin-kapsam-disinda-tutulmasi http://kamubis.com/decisions/SayistayFinding/0d9e18aa-9b9c-4b19-bba2-655232f01728/ihale-konusu-yapim-isi-sozlesmesine-yapim-isi-ile-ilgisi-olmayan-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/5cf20559-f635-47f9-850f-2f458d85ff71/kamu-ihale-kanununda-belirlenen-parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/369af391-ae7e-4a9e-9814-21c0bea335e6/taahhut-hesaplarina-eksik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/29d1aa0b-c693-42a9-8531-91b6669c8c95/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ec37adc0-4bf4-4d8b-9af3-7e6ac4506d49/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a351b715-e657-4c15-98b6-961f056476af/tahsisli-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/5bea10ae-5fc2-4c38-86f7-02e8c95ffa3d/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9ad26f4e-c005-49bd-9c1f-2ebb149bc9ef/iller-bankasi-ortaklik-payinin-bilancoda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/4722486c-7da7-4133-a01f-07536fbbd951/donem-sonu-islemlerinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f8bc2608-f50d-47cd-9a58-501a7a833efa/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0422a1de-9f6c-40a1-ae30-dad10057b5c4/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/99522b24-a13e-4d78-bc09-0b1978bbad68/ihtisas-komisyonlari-ve-bu-komisyonlarin-calismalarina-iliskin-usul-ve-esaslarin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/bc7e0fd0-3980-4377-bc64-4b5b00eebb44/mahkeme-karari-ile-kesinlesmis-alacagin-tahsilati-islemlerine-baslanilmamasi http://kamubis.com/decisions/SayistayFinding/9a75f730-d5d6-4df1-af99-a330b87f5c7d/buyuksehir-belediye-meclis-karari-ile-yetki-devri-yapilmadan-ve-ulasim-koordinasyon-merkezinden-ukome-izin-alinmadan-otopark-isletilmesi http://kamubis.com/decisions/SayistayFinding/fa08d392-26d9-47bf-ac07-e0b89b58acd1/butce-ici-ve-butce-disi-isletmelere-iliskin-faaliyet-izleme-ve-degerlendirme-raporu-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/7fbdb77a-eb2d-4636-9b8d-fa5e5644d885/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/6034a920-515e-40ee-ac37-cc7b17ef97ff/hurda-islemlerinin-saglikli-bir-sekilde-yurumesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/b4866c88-06fb-47e7-87ee-7f3811257299/ilk-madde-ve-malzemelerin-yil-sonunda-toplu-olarak-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d1f20bd5-e6f9-49fd-9819-27e95dc5ffc1/ortak-altyapi-hizmetleri-kapsaminda-buyuksehir-belediyesi-tarafindan-tahsil-edilen-gelirlerden-kuruma-aktarilmasi-gereken-gelirlerin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/43213f44-26cd-42af-9989-d6699442e6bc/belediye-tarafindan-verilen-isyeri-acma-ve-calisma-ruhsatlarinin-dogru-ve-guvenilir-veriler-sunamamasi http://kamubis.com/decisions/SayistayFinding/da12e033-3116-44ba-9fc0-3a3a5345e402/gecekondu-fonunun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/d7d53bde-d377-493b-bafe-6b9484151dd0/banka-hesabi-ve-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/f2cdaa55-8ddc-4d75-bc93-bf5c0481b3b4/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/832a175f-b31b-4f4f-b37c-b57ca0003c29/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4039838e-20f3-49bb-b66f-bf571161a6df/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/6058f97b-4896-46a2-aaba-0e04b2c1bfff/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a52c2e4f-d61e-47e7-945d-3548405d5030/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/02a421f5-213d-4454-9826-1075296e50d7/ecrimisilin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/96b28961-36f1-46fb-945e-ddc07c339f22/emlak-vergisine-iliskin-gerekli-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8c6a9a1a-e3bc-4e56-949a-c1830b74c9f2/kompanzasyon-sisteminin-bakim-onarim-ve-arizalarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedelinin-odenmesi http://kamubis.com/decisions/SayistayFinding/30e9b536-a84e-464f-b844-86d74b14a522/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-muteahhitlerinden-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/cefe2cfa-989a-4b53-a3a4-48fd9a337fa8/temsil-ve-agirlama-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/17dfe90f-4cd0-465b-b227-2b6f380f2976/yapim-karsiligi-kiralama-isinde-tespit-edilen-eksiklikler http://kamubis.com/decisions/SayistayFinding/b7081fb6-3f6f-44dc-acbe-ef073d032b13/yeni-birim-fiyatin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/d1a67443-07e4-4de9-8d1a-6cf78f6a3b6f/teknik-sartnameye-aykiri-arac-calistirilmasi http://kamubis.com/decisions/SayistayFinding/fe20ee2f-4739-4ee8-879b-e80254719c0a/sozlesmelere-dayanilarak-girisilen-taahhutlerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/27e23a7c-0f32-468f-bb12-008b10b44763/yapim-isleri-sozlesmelerinde-ongorulen-gecici-kabul-eksikligi-karsiligi-tutarlarin-hakedislerden-kesilmemesi http://kamubis.com/decisions/SayistayFinding/35f7edff-9033-450e-a945-56e8abaf9c53/yapi-denetim-hizmet-bedeli-paylarinin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/89e523eb-f71a-446e-b2cc-c02d497579f6/belediye-sirketine-olan-borcun-butce-emanetleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/01b8340b-1a6e-40a2-8450-75633b604e80/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0133f671-a774-4e06-9bb7-c135852f2a27/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ff954f2f-510a-4a39-9d81-a4430352e2a8/tahsisli-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/edb55a19-b595-477a-8e56-7c3f8efa1ffc/irtifak-hakki-olarak-verilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0a6d5943-a9aa-4c20-b2a2-637e201e382d/yol-yapim-bakim-ve-onarim-isleri-kapsaminda-yapilan-harcamalarin-yeralti-ve-yerustu-duzenler-hesabina-kaydedilmesi-gerekirken-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/7fd138ca-4135-4ec2-bdfd-2a9347822b20/mali-tablolarin-tasinmazlara-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/073b2d17-c82e-410c-bfa6-00e02be021f9/sermaye-taahhutleri-hesabinin-dogruyu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d4c6ed91-681a-40fd-b6fa-308158f5c196/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-dogruyu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/60ed49b1-b225-44dd-a379-4fcb1413d782/belediyenin-iller-bankasindaki-sermaye-payinin-mali-rapor-ve-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/17a6e022-51f0-477a-9f83-4dcdc848a414/takipteki-kurum-alacaklari-hesabinin-gercek-durumunu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a81fd9de-ead3-44eb-86e3-e3ac3b5fe04d/kurumca-verilen-borclardan-alacaklar-hesabinin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/90181db5-a43e-4472-84e6-6c36847c951f/indirim-konusu-yapilmasi-gereken-kdvnin-indirilecek-katma-deger-vergisi-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/f43bfacf-322e-4d08-8cf7-5cbbe1c7a29f/tahsil-edilemeyen-idari-para-cezalarinin-cok-yuksek-tutarlara-ulasmasi-ve-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/919d8fe6-dda1-43ae-ae1c-87442ebbc245/kent-meydaninda-satin-alma-takastrampa-usulu-ile-kamulastirilan-yerlere-ait-bilgilerin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/17818c16-1fd8-499c-a3f0-606a69e88fd1/sayistay-ilamlarina-istinaden-dogan-alacaklarin-kisilerden-alacaklar-hesabi-ile-izlenmemesi-ve-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/a982c40c-d6fd-4640-8ee2-7153ce39b485/adana-buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilatinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/3f97c103-b703-4303-b6ed-40b62bfbda82/seyhan-halk-kart-uygulamasinin-ihalesiz-olarak-protokolle-firmalara-verilmesi http://kamubis.com/decisions/SayistayFinding/9955f9bc-f19e-494c-a1d5-d690edf44093/belediyeden-isyeri-acma-ve-calisma-ruhsati-almaktan-muaf-isyerlerine-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/fd3b05c0-af5e-4501-883f-4b5d285a1914/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6b1320e4-5cb0-4aa3-9666-c6b8bcb5ebbf/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/36781909-a31b-446d-ac71-fcc5e0c27a03/sosyal-denge-sozlesmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/579937e2-e2e4-4265-a60f-e83ca908d747/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9d6ed6a3-94c7-4f1d-b0ed-0a7300cfb5d7/semt-pazarlarindaki-tezgahlardan-isgaliye-alinmamasi http://kamubis.com/decisions/SayistayFinding/bc105aaa-9df7-4996-9aa8-651a3fde1e3a/belediye-meclisince-asansor-muayene-kurulusundan-belediyeye-aktarilacak-olan-periyodik-kontrol-ucretine-iliskin-oranin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/08e7ff5d-5f9d-4834-98b5-55c7fb914b44/biri-vadeli-biri-vadesiz-iki-hesaptan-olusan-gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/df184d66-a4ac-4f35-8b14-9da7b9dac24f/dernek-ve-vakiflara-ait-bakim-ve-onarim-islerinin-yapilmasi-ve-ayni-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/0acf551e-6b82-4430-ac9e-3b2a8a9bfbf5/genel-hizmetlere-ayrilmis-alanlari-isgal-edenlerle-ilgili-ecrimisil-ve-tahliye-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07262df6-d57f-4e0a-8cb6-6449aacffd6f/bazi-gelir-kalemlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b3b7bd2-cb5d-426b-9803-75cbe31ea697/yol-harcamalarina-katilma-payina-iliskin-islemlerde-mevzuata-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/4b7779aa-c9bd-4e59-94a5-abdb8d9f1a76/buyuksehir-belediyesi-tarafindan-aktarilmasi-gereken-otopark-gelir-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3bebe767-bf9a-4b4a-bd23-049bf6e22e9e/elektronik-haberlesme-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/15187fcb-b075-4720-ba79-efaf0b18c1cc/kamulastirma-islemlerinin-tapu-idaresi-nezdinde-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/9b21d47d-5177-456c-8ef6-b807403109a4/gecici-kabul-noksanlarina-iliskin-kesintilerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/a78c5b18-6d2e-4edd-abf9-bf99d5edd550/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c35900a0-593c-4321-a57b-326dd44e7b1c/tasit-kiralama-hizmet-alimi-isinin-akaryakit-dahil-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/cae0ba18-1ee5-4b5f-b6fa-721e7c3304ab/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9f990b79-e9ed-4582-a8cf-75014e8fd163/mal-alimlarinda-muayene-ve-kabul-islemlerinin-mal-alimlari-denetim-muayene-ve-kabul-islemlerine-dair-yonetmelikin-aradigi-kriterlere-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4827c4fd-0e0c-46f6-9213-60e640839664/on-odeme-islemlerinin-butce-disi-yapilmasi-ve-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/b4562d09-8e1a-4645-8e56-2e92978ac751/kredi-kartlarindan-alacaklar-hesabinin-mevzuata-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/272a96cd-f022-4f59-ad70-989bf3d31804/kamu-kurumlarina-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/07383d16-c92d-4efc-b911-bd22ecdda622/tapuda-kayitli-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/535d6c92-74fa-424e-829a-0c221a2108fc/faal-olan-isyerlerine-ait-belediye-gelirleri-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/974ac52e-1c55-474c-810c-5e35a8d4ed29/belediyenin-mulkiyetinde-olan-bazi-tasinmazlarin-dusuk-bedeller-karsiliginda-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/66b42aa7-ef11-4278-a508-153a8f6abd42/borclanma-sinirinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/42b23728-4a2d-485b-988c-314ecb5d511e/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/73748d07-7b04-407c-a3ef-89a5ef992459/tasinmazlarin-isgaliye-sozlesmesi-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e6ed5261-6ff4-4fbc-a106-17c036b6c38f/ust-kadrolara-mevzuata-aykiri-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/ecc4bf9f-56d4-4c6a-b190-c2feba6ad58a/tasit-kiralamasinda-bakanlar-kurulu-kararina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b211e613-be43-44d8-b909-4250b76ac2a1/tasinmaz-kultur-varliklarinin-korunmasina-iliskin-katki-payinin http://kamubis.com/decisions/SayistayFinding/54b7f261-4c94-4c61-ae17-000826cd2e32/mahalli-idareler-harcama-belgeleri-yonetmeligi-geregince http://kamubis.com/decisions/SayistayFinding/b875c75a-cd3a-45a4-9463-7577def09d69/kamu-sermayeli-bankalar-disindaki-bankalarda-hesap-actirilmasi-ve-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e23902d7-eccc-4f67-8b50-ed988b26a15e/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cd483de7-7eb2-4ce2-857b-d0d0543034c7/belediyenin-tasinir-mal-yonetiminde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/25a664e0-1f8c-4db9-8444-502efb947f0e/avans-odemelerinde-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/77366fa6-b423-480c-be8b-d8cdb48e2515/tahakkuk-etmis-alacaklar-icinde-bulunup-zamanasimina-ugramis-alacaklarla-ilgili-gerekli-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/e9efaf32-b346-4e79-869b-f30b073097e5/ihale-usulu-yerine-dogrudan-temin-yonteminin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/5ffb2429-abd3-44a0-a5ec-e149146f40f6/esik-degerlerin-altinda-kalmak-amaciyla-mal-veya-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/880a85ed-03a2-4334-a88a-fb68bbf3bda4/dogrudan-temin-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3cecd643-450d-4ae1-8603-6c7189ccc43e/dogrudan-temin-kapsaminda-yapilan-bazi-alimlarin-belli-bir-sureyi-ihtiva-etmesine-ragmen-sozlesmeye-baglanmamasi http://kamubis.com/decisions/SayistayFinding/26ee8c74-699f-4f65-a5e7-6a331c22b3c9/yasaklilik-kararina-iliskin-bildirimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/325c916e-f787-440c-b6fc-54fd0fcfac14/kamulastirilan-yerlerle-ilgili-emlak-vergisi-tarhinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2123164c-bc26-49e9-adc0-b8200fabc1f9/isyeri-olarak-kullanilan-dairelerin-emlak-ve-cevre-temizlik-vergisinin-hatali-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/39186f6d-a971-41e6-9720-8bc543d0a841/indirimli-emlak-vergisinden-yararlanan-kisilerle-ilgili-gerekli-incelemenin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/94415154-f1f9-4076-9444-4738ed613d73/eglence-vergisi-alinmasi-gereken-isyerlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c49d7821-e3e6-4da7-a285-30454055af8b/cevre-temizlik-vergisinden-aktarilacak-payin-buyuksehir-belediyesine-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/9303660e-8613-4820-8bcf-a76a91564c73/kamu-kurumlari-tarafindan-kamulastirilan-tasinmazlar-ile-devir-ve-ferag-edilen-tasinmazlara-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/163b8208-140b-47f9-86e0-7156857b2be5/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/106262f0-0e50-455b-ba7a-5d24e353026d/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cf99caa8-40d7-4004-97b4-381914359ef7/sosyal-denge-sozlesmesine-sozlesme-konusu-olmayan-ve-kanuna-aykiri-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/c8cc8e63-81ec-4bcc-b3cc-fb264fc3fff0/diger-kurum-ve-kuruluslarda-isci-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/eebb0690-2b94-4012-9fef-0696a3cf5652/mevzuata-aykiri-sekilde-dogrudan-temin-yontemi-ile-personel-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/1a2f3212-2cd0-4465-8622-41037c364534/vergi-sorumlusu-olan-bazi-sirketler-tarafindan-vergi-mukellefi-gibi-ilan-ve-reklam-vergisine-iliskin-beyanname-verilmesi-ve-bu-sirketlere-vergi-indirimi-uygulanmasi http://kamubis.com/decisions/SayistayFinding/66fbe80e-d2e1-4c81-b672-04f6d4aa46fb/ticari-minibus-hatlarina-iliskin-toplu-tasima-hakkinin-suresiz-olarak-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/1838344f-6af1-4c48-8aa6-2f8593cbfc70/tasitlarin-idaresinde-etkin-bir-kontrol-mekanizmasinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/8fc76445-f2ac-458d-aa7d-ec464d00837b/vizesiz-ve-mevzuatta-ongorulen-sureden-ve-sayidan-fazla-gecici-isci-calistirilmasi http://kamubis.com/decisions/SayistayFinding/3fc938a8-7045-4985-bc51-133de4b9dca7/ayni-sermaye-olarak-belediye-sirketine-verilen-tasinmazlar-icin-belediye-butcesinden-harcamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/88a1c6ad-dac9-4b7f-aeab-57101fd72386/tasinmazlarin-tapu-degeri-ile-mevcut-degerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/21202af5-4e18-4ca6-8cc1-c774993d6abe/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/415c4a0d-0ab7-41cd-93bf-03c967f566b8/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/116a0547-222c-4a2c-9374-ace1e46cd98e/banka-kanaliyla-yapilmasi-gereken-mali-islemlerin-kasadan-yapilmasi http://kamubis.com/decisions/SayistayFinding/fd1751f6-14cb-4be9-bc7a-4f1fda544e2d/itfaiye-sube-mudurlugu-kadrolarina-yapilan-atama-islemlerinde-kariyer-ve-liyakat-ilkelerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7af31195-3b02-448e-9372-29ea09d0f377/alt-yapi-kazi-calismalarindan-elde-edilen-zemin-tahrip-bedellerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3a736bcb-407c-4aa1-8543-7159dad14def/gelir-tarifesinde-yer-alan-cesitli-harclar-icin-bakanlar-kurulu-karari-ile-tespit-edilen-tutarlarin-uzerinde-tarife-belirlenmesi http://kamubis.com/decisions/SayistayFinding/9d3be36d-1599-4a99-ac1e-4a4432dbaef4/sayistay-ilamlarinin-kaydi-takibi-ve-infazi-hakkinda-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7bdce147-068c-49ed-a6a0-b461e93ba7ab/su-ve-kanalizasyon-uygulamalarindan-dolayi-asfalt-ve-kaldirimlarin-ekonomik-omrunun-kisalmasi http://kamubis.com/decisions/SayistayFinding/4a6c1f15-e132-4db3-bb9a-03f0facc977b/genel-butceli-kuruluslardan-olan-alacaklarin-tahsilinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/6995e889-1f9b-46be-bc79-fe300bce7144/personele-ait-toplu-tasima-kartlarina-yapilan-yuklemelerin-amacina-aykiri-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1b9beb71-8d96-42d0-aee7-0f59df005fe7/muhasebeye-ait-sicil-tablosunda-hatali-ve-eksik-kayitlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/7f37947b-de9d-4a56-825c-42edde17526e/maktu-alinan-eglence-vergisinde-mevzuatta-belirtilen-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d98cd235-2842-4204-a431-37f7525af12e/kurum-tarafindan-sunulan-cesitli-hizmetlerde-bazi-kisi-dernek-vakif-ve-kurumlara-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/2cb1c5d7-c4ea-4b33-bfe5-1fafa239fe3d/kentsel-donusum-uygulamalarinda-kurum-hatalari-sebebiyle-mali-kulfet-ve-risklerin-olusmasi http://kamubis.com/decisions/SayistayFinding/6177ad57-d409-4e07-a4c8-405d8ac06c93/ilan-ve-reklam-yerlerinin-kiraya-verilmesi-ihalelerinde-cesitli-hatalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/51bbcf70-1a87-4974-a45d-2d1dc8bd0896/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilacak-binalardan-teknik-altyapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/9d1f90b1-b066-4b34-bc09-ae95fb9eac71/fen-ve-sanat-kurallarina-uymayan-esasli-imalat-hatalarina-karsi-idarelerin-yuklenicilere-rucu-etmemeleri http://kamubis.com/decisions/SayistayFinding/7ec1dd4c-69c6-4a12-8ca6-42eb71e695e2/elektrik-tuketim-vergisi-tahakkuk-ve-tahsilatinin-duzenli-yapilmamasi-ve-kamu-hizmetine-ayrilmis-yerler-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/1bed0d5f-3dde-4321-99d2-3070b5627add/eglence-vergisi-paylarinin-ilgili-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7df47507-467e-4aca-8c12-03c3d0668bc6/danismanlik-hizmet-alim-isinde-calistirilacak-personel-icin-getirilen-sartlarin-tam-olarak-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/ef0c1879-4530-499e-9a73-b3d0754b454c/damga-vergisi-kapsamina-girmeyen-islemler-uzerinden-vergi-alinmasi http://kamubis.com/decisions/SayistayFinding/0573dae3-5c47-4df1-9f05-a06ba03906f8/belediye-tasinmazlarinin-pazarlik-usuluyle-51g-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/5f25fd69-92ed-4727-8388-a64842ec8205/belediye-meclis-karari-ile-ilce-belediyelerinin-sorumluluguna-birakilan-yerlerden-tahsil-edilen-ilan-ve-reklam-vergisi-tutarlarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/8d8e8fa0-0133-4e3f-b904-28d9e46f4398/bazi-meclis-karar-ozetlerinin-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/959cbc9f-a9aa-46d3-9447-98eae3dd0866/bazi-kurum-tasinmazlarinin-atil-olmasi-nedeniyle-kurum-butcesinden-ciddi-miktarlarda-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/8695fb26-9be9-4074-ae36-528a2e5dd34a/bazi-ihalelerde-mevzuata-ve-ihale-dokumanina-aykiri-uygulamalarin-varligi http://kamubis.com/decisions/SayistayFinding/5ca919bb-2e71-4321-9bcb-61e7acb80445/alt-yapi-yatirim-hesabindaki-tutarlarin-cari-banka-hesaplarina-aktarilmasi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cae91f88-3ad6-4b32-b805-c9353fce5122/alisveris-merkezlerinin-iclerinde-yer-alan-ilan-ve-reklamlara-iliskin-vergi-tahakkuku-yapilmasi-ve-vergilemede-uygulama-birliginin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/bf33cffe-8510-4410-9350-5481f4b38c04/buyuksehir-ilce-belediyelerince-tahsil-edilen-ve-buyuksehir-belediyesine-aktarilmasi-gereken-otopark-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e2a7e737-5d6c-425f-9d90-faecb33768be/mal-satisina-iliskin-gelirlerin-kisilerden-alinan-pay-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ebddf9fb-1a79-4e8f-971a-d53ad886fe7a/kalkinma-ajansi-payinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/4f33a36d-54e3-4d23-b897-cc584d262e28/idare-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/36ae20af-6af5-41d0-824a-08cdf8ad41fc/amortismana-tabi-duran-varliklara-iliskin-muhasebe-kayitlarinda-hata-yapilmasi http://kamubis.com/decisions/SayistayFinding/2a5f34b5-a722-4675-a953-9015298e108c/kesinlesen-sayistay-ilam-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/7db5c7cc-03bb-415a-a691-b286e5fc990c/gorevde-yukselmeye-tabi-kadrolara-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/b28d5b17-fd15-4280-82ed-31ffc17d8b15/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/f84e32d1-e547-4ed7-ab7a-07e3263343d2/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/d702dd67-32ae-4e92-8a21-bdecbafe07ed/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/67b13bc8-808e-4924-b603-70b54a2e14cb/idare-personeline-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/bfad6095-2657-438b-a553-dc8433e3488d/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-ilgili-duran-varlik-hesabina-kaydedilmeyip-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/1852bb28-7618-40a2-8875-e0e977f8e233/sermaye-taahhudunun-ongorulen-surede-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/3f7dafe5-34b9-452e-a9ed-a49092f5cb1d/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ad8176f0-f565-4e26-8f11-db6a073bbfad/tebligat-ucreti-odemelerine-iliskin-odeme-emri-belgeleri-ekinde-kanitlayici-belgelerin-yer-almamasi http://kamubis.com/decisions/SayistayFinding/571eb4a9-b37f-4557-bdd2-275a14177a67/idarenin-sosyal-tesislerinde-sunulan-hizmetler-icin-ilgili-teblige-aykiri-ucret-belirlenmesi http://kamubis.com/decisions/SayistayFinding/4c2a1690-e1a1-4d87-a05f-7a9e923783f2/tasinmaz-kultur-varliklarinin-korunmasina-iliskin-katki-paylarinin-yatirim-izleme-ve-koordinasyon-baskanligina-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/922fc81e-5fdf-4320-beae-9ee4fb9ac0dc/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/c96f5f10-8785-4d62-9749-644755618368/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-icin-belirlenen-tutarin-mevzuatta-belirlenen-tavan-tutari-asmasi http://kamubis.com/decisions/SayistayFinding/5da20105-722e-4382-a723-2e7f9f58fef1/sayistay-ilami-ile-tazminine-karar-verilen-kamu-zarari-tutarlarinin-muhasebe-kayitlarina-alinmamasi-ve-kesinlesen-ilamlarin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/a917992d-f860-4e61-a4da-a63a3d011001/belediye-ile-ilgili-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesinin-suresinin-belirlenmesinde-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2b786016-9b02-4b3d-82bb-91971adfd8f4/yol-uzeri-otoparklarin-isletilmesi-yetkisinin-ortak-hizmet-projesi-ile-vakfa-devredilmesi http://kamubis.com/decisions/SayistayFinding/fca23c17-9686-472a-b1d0-be3a97282020/yap-islet-devret-niteligi-tasiyan-bazi-yapim-islerinin-ortak-hizmet-projesi-kapsamina-alinmasi-ve-projenin-taraflarindan-olan-vakif-tarafindan-ucuncu-kisilere-devredilmesi http://kamubis.com/decisions/SayistayFinding/f5c981ce-6027-4bc9-b35b-e3fad2f7f3e2/belediye-baskanina-meclis-karari-ile-ortak-hizmet-projesi-imzalanmasi-konusunda-genel-yetki-verilmesi http://kamubis.com/decisions/SayistayFinding/e8cb53f4-c758-4e50-8271-1e80dac47e0b/yuklenici-firma-tarafindan-isletilen-reklam-alanlarina-iliskin-verilen-ilan-ve-reklam-vergisi-beyannamelerinin-belediye-gelirleri-kanununda-belirtilen-usule-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/9ca8ba66-fa4f-49c8-a0ba-43da5b5c8ed3/sozlesme-veya-sartname-hukumlerine-aykiri-olan-uygulamalara-karsi-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/666049b5-e204-4417-ae78-9de2c3dbf902/yaklasik-maliyet-hesabina-esas-is-miktarlarinin-tespitinin-mevzuatta-ongorulen-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9801111b-f916-491e-ab93-081a12648e70/4734-sayili-kamu-ihale-kanununun-21-inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/73b3b3a8-1a77-4663-8555-016c99b3a885/idare-tarafindan-gerceklestirilen-bazi-ihalelerin-yeterlilik-kriterlerinin-rekabeti-engelleyici-hususlar-icermesi http://kamubis.com/decisions/SayistayFinding/00364f1c-661f-4502-a8f7-b74049b33bb8/halihazirda-is-yuruten-mevcut-yukleniciye-yurutulen-is-ile-baglantisi-olmayan-farkli-islerin-baskanlik-oluru-ile-ihalesiz-olarak-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/8b018751-a67e-4fe5-bf4d-4ecfdde97cbc/aralarinda-dogal-bir-baglanti-bulunmadigi-halde-yapim-hizmet-ve-mal-alimi-islerinin-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/cb40e649-bc3a-4d15-80f3-1002f39f1434/belediye-sirketinden-yapilan-dogrudan-hizmet-alimlari-kapsaminda-calistirilan-iscilerin-ucretlerine-ilave-zam-yapilmasi http://kamubis.com/decisions/SayistayFinding/5668d684-340a-4d9f-850b-9b28e40c1062/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/082cd2aa-55fb-447d-9df2-c16842208435/mevzuatin-icazet-vermemesine-ragmen-muhtarliklarda-belediye-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/e8a2d316-9cf8-4d4f-887b-977ae1e42519/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6ed020bc-c89b-4cd9-bcf5-0e622d1c6644/ulusal-bayram-gunlerinde-calisan-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/ad3d07e2-eb43-4118-bc03-6cb2a9884de6/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/b2b3d2a4-9c93-4385-8e49-bc2909ab6bf3/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/dab77fbd-7b90-48e0-85ea-bb861e232812/bazi-isyerleri-icin-eglence-vergisi-mukellefiyeti-kurulmamasi http://kamubis.com/decisions/SayistayFinding/0c82666e-ad2f-48ef-ab90-94493b6a6526/belediye-sinirlari-ve-mucavir-alanlar-icinde-faaliyet-gosteren-is-yeri-sayisiyla-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefi-sayilari-arasinda-onemli-duzeyde-fark-olmasi http://kamubis.com/decisions/SayistayFinding/cd4ddf8b-945e-4c70-af14-dbea2ecbccd6/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/b40ae5a4-1dec-4778-9d43-332fbd1e664c/kira-sozlesmesi-bitmis-olmasina-ragmen-idare-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/b43a8900-0ba8-4e5a-aed9-ece7979da26f/avukatlik-vekalet-ucretlerinden-dagitim-sonunda-arta-kalan-tutarin-ucuncu-butce-yili-sonunda-idarenin-butcesine-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b290de29-7b59-406d-8d42-2f06f09ddaec/kayip-calinma-suretiyle-elden-cikan-tasinirlarin-envanterden-dusulmemesi http://kamubis.com/decisions/SayistayFinding/5375f3f8-3ed6-4892-9cc3-f29d10fc22d6/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenmesine-karar-verilen-maddi-duran-varliklarin-tamamiyla-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/9eff8715-2313-4d08-a725-50b0dee170fc/yapim-isi-hakedislerinden-yapilan-gecici-kabul-noksanliklarina-iliskin-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/e465ade9-1938-4e90-b1eb-b8a46d6c693b/idare-tarafindan-yilsonu-ambar-sayimlarinin-yapilmamasi-ve-ilk-madde-malzeme-hesabindan-yapilan-cikis-islemlerinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/25c46607-e216-4b64-9895-6362140d4acd/bazi-yatirim-harcamalarinin-dogrudan-giderlestirilmesi-nedeniyle-bu-harcamalar-icin-ilgili-maddi-duran-varlik-hesaplarina-herhangi-bir-kaydin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07001c4a-a65d-4a68-9bdf-aff8778b1deb/idarece-pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/acb027f4-58a8-417d-ae88-ca20539c6b5d/idarece-satilan-mal-ve-hizmetlere-ait-tahsil-edilen-kdvnin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/cf69de03-7fbb-4bb7-b4f6-1390f9ee2b05/gecmis-yillara-iliskin-faaliyet-gelir-ve-giderlerinin-donemsellik-ilkesine-aykiri-sekilde-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b1ece3cd-e76e-44bf-942f-8c68aaecfc28/bagli-kurulustan-olan-ve-vadesinde-tahsil-edilemeyen-alacaklarin-uzun-vadeli-alacak-hesabinda-izlenmesi-gerekirken-kisa-vadeli-alacak-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/ab682ccf-e831-4d17-85df-8b2ebfb8258d/sozlesme-yili-fiyati-belirlenen-is-kalemi-icin-uygulama-yili-fiyatinin-alinarak-yeni-birim-fiyat-olusturulmasi http://kamubis.com/decisions/SayistayFinding/d0bf70a6-6f05-446c-bdbe-b3428669f9cc/yeni-fiyat-analizlerinin-farkli-sekillerde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/5751be7e-8b86-4d52-9070-4127404d942f/idarenin-kaynak-suyu-birim-fiyatinin-hesaba-esas-alinan-debi-degerlerinin-tek-sefer-olcumu-yapilarak-ve-mevzuatta-ongorulmeyen-isletme-kaybi-indirimi-uygulanarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/0ad9a1cb-0d3a-4dc1-b9a4-6988ac712ea0/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/85e1a305-449e-42cd-9b2b-c3c2daaf97e5/kaynak-sularinin-kiralanmasinda-sorumluluklarini-yerine-getirmeyen-kiracilara-yonelik-idarenin-sozlesme-ve-sartname-hukumlerini-uygulamamasi http://kamubis.com/decisions/SayistayFinding/c7f9a991-8bc9-4b7c-8d17-e6acbe295b4b/kaynak-sulari-kira-geliri-tahsilatinin-cok-dusuk-duzeyde-kalmasi http://kamubis.com/decisions/SayistayFinding/af400a12-ffe7-407a-a474-2ec8649363df/kaynak-sulari-kullanim-hakkinin-ihale-yapilmaksizin-tahsis-edilmek-suretiyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/1b3aae76-93a7-427f-a05b-82196aede2c4/emanetler-hesabinin-duzenlenme-amaci-disindaki-muhasebe-islemleri-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/63bde575-5ba1-4da9-ba5d-118c83687f47/su-abonelerinden-nakit-alinan-teminatlarin-muhasebelestirilmesinde-kasa-hesabi-veya-banka-hesabi-yerine-gelirlerden-alacaklar-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/457497ac-5727-4728-98d3-73eed3903c03/sirketin-yuksek-tutarda-vergi-ve-sosyal-guvenlik-prim-borcunun-bulunmasi http://kamubis.com/decisions/SayistayFinding/3c8cf875-2a76-4b8f-a94e-6b4bac3f31e7/mal-ve-hizmet-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8bec1093-7505-4d96-b3d7-8d7158808718/sirketin-envanter-defterinin-mevzuatin-ongordugu-bilgiyi http://kamubis.com/decisions/SayistayFinding/4edf317a-9c86-486f-a908-036d73dc97ec/sirketin-borca-batik-durumunda-olmasina-ragmen-iflasinin-istenilmemesi http://kamubis.com/decisions/SayistayFinding/e3de2200-7be4-4412-a985-e603c2de8f75/belediye-tarafindan-muafiyet-kapsamindaki-tasinmazlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/2570faf0-c8ad-4be5-b320-547a5103b7db/taksitli-tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1a09b532-4a10-4f50-97b8-82cd890f1d66/kidem-tazminati-karsiliklarinin-ayrilmamasi-ve-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d027cd29-28cc-4e8c-82f7-3439a425b709/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/d84f9a79-ecff-4cb9-8684-9c97d117b723/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b6fa3497-c73b-48ae-b9ef-803d12baa3cc/toplu-is-sozlesmelerine-tavan-tutarin-uzerinde-sosyal-denge-tazminati-odenecegine-dair-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/03581747-c9c1-43a7-a478-c4c7376064e1/toplu-is-sozlesmelerine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/b946b1a8-6884-4215-a337-333e1bdcbfd0/kiraya-verilmesi-gereken-tasinmazlardan-bazilarinin-isgaliye-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e7984acb-c774-4e86-932c-fe3781adb025/indirimli-emlak-vergisi-hukumlerinden-yararlanan-mukelleflerin-muafiyet-icin-gerekli-sartlari-saglamasi-hususunda-etkin-bir-tespit-ve-teyit-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/753c337b-ec1b-442f-a64f-6de253c4d837/gecekondu-fonu-icin-gonderilen-paralarin-belediyenin-cari-giderleri-icin-harcanmasi http://kamubis.com/decisions/SayistayFinding/fe43e20f-9b36-44e1-90c5-f536465b44a6/dogrudan-temin-yontemiyle-yapilan-mal-ve-hizmet-alimlarinda-yasal-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/adfe19e0-70e3-4a36-800f-c6397a5c00dc/belediye-tesislerinin-herhangi-bir-hukuki-islem-tesis-edilmeksizin-belediye-sirketi-ve-spor-kulubune-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/89d9193a-073b-4237-9f9a-356980bdf189/belediye-sirketine-verilen-borcun-tahsil-ve-takibine-iliskin-herhangi-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fe30b902-76f9-4b37-910f-9241727d9e6e/amacina-uygun-olarak-kullanilmayan-tasinmaz-tahsisinin-iptal-edilmemesi http://kamubis.com/decisions/SayistayFinding/f47d43c5-f2ab-483e-987f-c58314f26f87/3-yili-asan-tasinmaz-kiralamalarina-iliskin-belediye-meclisine-ait-olan-karar-verme-yetkisinin-encumene-devredilmesi http://kamubis.com/decisions/SayistayFinding/8b2d5e0e-96b3-4945-aeb4-a53978fe600d/muafiyetler-kapsaminda-yer-almadigi-halde-dernek-binalarindan-cevre-temizlik-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1cb6d3ea-b1b3-4127-9e7f-0d91b6dbf620/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d4a27c13-c8f8-4938-b26a-c924691da3df/kurumca-yapilan-hakedis-odemelerinden-sosyal-guvenlik-prim-borcu-kesintilerinin-odenecek-sosyal-guvenlik-kesintileri-hesabi-yerine-butce-emanetleri-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/61f13951-aca7-4ef3-a60a-e910d44220e6/kamulastirilan-tasinmazlara-iliskin-bilgi-ve-belgelerin-tapu-ve-kadastro-genel-mudurlugunden-alinmamasi-sonucu-emlak-vergisi-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1bfdb717-a658-4111-9ece-674027d3a318/jeotermal-kaynaklardan-alinmasi-gereken-belediye-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/33983d2f-31ff-4695-98fe-00a8fe559977/bazi-gelir-kalemlerinde-tahakkuk-tahsilat-oranin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/3470f574-d3ec-4cb2-bf79-ed50437d720a/belediyenin-mulkiyetindeki-bazi-tasinmazlarin-suresiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/57a340a4-ac03-4e8d-ba54-c0fd17034c8d/tasinmazlarin-degerleme-islemlerinin-ve-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/78b03c84-7bfe-4062-afe4-a9a9ad74c136/sayistay-ilamlarinda-tazmin-hukmedilen-tutarlarin-kisilerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/768e0ce1-8afc-4f67-ac09-0b3168addc86/elden-cikarilacak-stoklar-ve-maddi-duran-varliklarin-100-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/60d835bc-a347-493c-8696-96f6e2abf9cd/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/dc133504-06a0-4d63-8167-16183a0d14d0/taksitli-arsa-satislarinda-sozlesme-bagitlanmamasi-damga-vergisi-ve-kesin-teminatin-alinmamasi http://kamubis.com/decisions/SayistayFinding/25775c82-5d02-45d3-ab8b-cf0c70aba527/idarenin-yapim-islerine-ait-hakedislerinin-odenmesinde-vergi-ve-sosyal-guvenlik-prim-borcu-olmadigina-iliskin-belgenin-aranmamasi http://kamubis.com/decisions/SayistayFinding/3fe47925-9352-4b14-975c-b56aa181c2b7/idarenin-bazi-yapim-isi-ihalelerinde-is-programi-degisikligi-sonrasinda-is-programi-degisikliginden-onceki-donemde-odenen-fiyat-farklarinin-guncellenerek-yeniden-hesaplanip-odenmesi http://kamubis.com/decisions/SayistayFinding/7ca29b53-06f5-440c-a7a0-16e79e2d6e41/on-yildan-fazla-sureli-tasinmaz-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/63a2b9a4-8869-4e2a-a4b0-026014e92315/bazi-tasinmazlarin-encumen-karariyla-ihale-yapilmadan-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/ec230e2c-d65e-466b-ac72-2fd854934db6/ihale-yapilmadan-isgaliye-bedeli-alinarak-tasinmazlarin-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/77923452-ac87-4c6d-88ac-6e05e7e40352/tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-mali-tablolarda-tam-dogru-ve-gercege-uygun-raporlanmamasi http://kamubis.com/decisions/SayistayFinding/08de9826-3888-4059-a6d8-a3514e65e46e/kisa-ve-uzun-vadeli-ic-mali-borclara-ait-faiz-gider-tahakkuklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/484c4627-17aa-427d-a5e8-56a74a9e59e2/bilancoda-yer-alan-maddi-duran-varliklar-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/bccd51ea-deba-4285-8ad3-5f56801977e9/sokak-kazi-bedellerinin-toroslar-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4624197c-1df8-4cb6-acfc-ede9a518cfa9/pazarlik-usulu-21f-kapsaminda-yapilan-ihalelerin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/b4a7346b-7dfd-4dae-90e2-64f34389d70e/mal-ve-hizmet-alimlarinin-mevzuata-aykiri-olarak-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/c7a12313-091c-43db-8be4-87e88957a20f/asfalt-yapim-islerine-iliskin-deneylerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/929fc50e-e807-45a3-af36-ff9c3d2d0723/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bd775745-a7c5-4d64-9cbc-cc20a2f87982/idarenin-bazi-yapim-ve-hizmet-alim-ihalelerinde-kontrolluk-hizmetleri-icin-binek-arac-sartinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/24ac8ece-b80a-42a1-89be-4e6e14a2dd83/devlet-okullarinda-gorev-yapan-bazi-ogretmenlerin-spor-tesislerinin-isletilmesi-isi-hizmet-alimi-ihalesi-kapsaminda-idarenin-spor-tesislerinde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/1e1eb526-0100-4968-aad8-fc5c4d0fa7d2/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerine-iliskin-tahakkuk-ve-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8462fa96-ef22-4d37-a1e0-49d80572e070/eglence-vergisi-mukellefi-olan-bazi-isletmelerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/f159327c-7327-41cc-90a6-7224e575a34f/tahsil-edilen-otopark-bedellerinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a9aeb7fb-4bf5-41f1-aeb6-8d2edd401815/bazi-isyerlerine-iliskin-isyeri-acma-ve-calisma-ruhsati-harcinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/82dd5779-1040-4849-a788-eff99d81b501/bazi-isyerlerinde-ilan-ve-reklam-vergisinin-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/39c87a4d-0e8b-45ef-b731-b921fa54b67e/cevre-temizlik-vergisi-paylarinin-ilgili-hesaplara-aktarimlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/38e4e14d-5980-4a58-8dd2-7d43a67f3b42/bilgisayar-yazilim-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/95e3826b-f31d-4ab8-bfd3-750ab473c649/tasinir-mal-yonetimi-hesabi-icmal-cetvellerindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/0e0ebbc8-8ab0-4267-b0a0-81265bbe05ac/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2fee67aa-e620-4b73-8c84-cbe7484080f5/tasinmazlara-iliskin-formlarin-ve-icmal-cetvellerinin-duzenlenmemesi-nedeniyle-muhasebe-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/6e3b6c93-10c5-4d74-81cc-04598873c8c1/avan-projesi-idarece-onaylanan-yapiya-iliskin-imar-uygulamasinin-idare-tarafindan-denetlenmemesi http://kamubis.com/decisions/SayistayFinding/56e8bf23-6622-493d-b725-b1e0c55e0ec0/idarenin-sermaye-cogunluguna-sahip-oldugu-sirketlerde-sirket-yonetim-kurulu-uyelerine-odenen-ucret-ve-saglanan-haklarda-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/772926a0-204c-4432-8d49-df1d84dd4220/belediyenin-ortagi-oldugu-sirketlerde-idareyi-temsil-eden-yonetim-kurulu-uyeliginin-usulune-uygun-olarak-belirlenmemesi-ve-yonetim-kurulu-uye-sayisinin-makul-seviyenin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/0d5154d6-8c8c-4d3c-990d-04b61ade1c19/idarenin-kurdugu-veya-ortagi-oldugu-sirketlerde-sirket-genel-kuruluna-idare-adina-katilacak-kisi-veya-kisilerin-belediyeyi-temsile-yetkili-olmamasi http://kamubis.com/decisions/SayistayFinding/76e4ec2b-a440-4a13-9c72-ef0a2fb2b748/yapim-islerinin-yurutulmesinde-sozlesmesinde-fiyati-olmayan-is-kalemlerin-idarece-yeni-birim-fiyatlarin-tespitinde-mevzuatinda-belirtilen-usullere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7e57af5d-6987-4f77-9a2c-22be52f93653/idarenin-yapim-isi-ihalelerinde-fiilen-yapilan-islerin-ihale-kapsamindaki-islere-nazaran-buyuk-oranda-farklilik-gostermesi http://kamubis.com/decisions/SayistayFinding/8a951168-02c3-496d-bd6d-f759a797c6a8/farkli-yuklenicilerce-yerine-getirilmesi-mutat-olan-mal-hizmet-ve-yapim-islerinin-idarece-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/d4aefbb3-8b53-40f7-98fd-f2057ad62ded/buyuksehir-belediye-meclis-karari-alinmaksizin-yapilan-protokollere-istinaden-idare-tarafindan-bazi-belediyelere-arac-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/be0fbe01-98a8-4800-b7b5-3f6769b2d13d/kiraya-verme-veya-mulkiyetin-disinda-ayni-hak-tesisine-iliskin-yapilan-bazi-ihalelerin-teknik-sartnamelerinde-ihaleye-katilimi-kisitlayici-rekabeti-engelleyici-hukumlerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/cfc22d12-7883-40fa-9b27-f0c3b56961de/kira-sozlesmelerine-aykiri-olarak-kullanilan-idare-tasinmazlarinin-kiracilarina-soz-konusu-sozlesmelerde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/2d45b644-84d4-4c54-a655-485fd82c864f/idareye-ait-sosyal-tesislerin-isletilmesinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/0ba4c0c4-fd45-40ed-ad9b-3b9ff39d0c06/idareye-ait-florya-akvaryum-kompleksine-iliskin-isletme-hakki-sozlesmesinin-duzenlenmemesi-ve-kira-odemelerinin-vadesinde-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/14031247-f29f-46ec-85c5-687fc463f03c/idareye-ait-bayrampasa-ve-atasehir-hallerinde-faaliyet-gosteren-is-yerlerinden-bazilarinin-kira-bedellerini-zamaninda-odememesine-ragmen-idari-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/2fe3029a-c2dc-43c1-9cf0-392d8a05fc05/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/598544d3-485a-4734-8701-4f0490f4173e/idarenin-ruhsat-verme-yetkisi-dahilinde-bulunan-is-yerlerinden-ruhsatsiz-olanlarin-faaliyetten-men-edilmemesi http://kamubis.com/decisions/SayistayFinding/dfe6e9c5-1a80-4cfe-9ef0-96431f48186f/idareden-elektronik-ulasim-yonetim-lisansi-almamis-kisilerin-taksi-yonetim-hizmeti-vermesi http://kamubis.com/decisions/SayistayFinding/dee4922b-aefa-45ee-8310-1ab3d395b512/idarece-kurulan-taksi-yonetim-merkezinin-idare-sirketi-tarafindan-isletilmesinden-alinmasi-gereken-idare-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/54a55b29-4730-4401-a45e-d2bd01f575f3/buyuksehir-belediye-sinirlari-dahilinde-yolcu-tasimaciligi-yapan-bazi-kisilerin-izin-veya-ruhsat-belgesi-almaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/bdbedbbc-2550-4e6d-a16c-d45c6639ed64/buyuksehir-belediye-sinirlari-dahilinde-ticari-taksi-ve-dolmus-plakalarinin-kullanim-hakkinin-verilmesinde-idare-tarafindan-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/f46536ea-a311-444f-a282-afe9e7e401b4/buyuksehir-belediye-sinirlari-dahilinde-ozel-deniz-tasimaciligi-kapsaminda-faaliyette-bulunan-deniz-motorlarina-idare-tarafindan-ihalesiz-ve-suresiz-olarak-plaka-verilmesi http://kamubis.com/decisions/SayistayFinding/855694ef-523a-4960-b08b-7e28e0431b77/buyuksehir-belediye-sinirlari-dahilinde-faaliyet-gosteren-ogrenci-ve-personel-servislerine-idare-tarafindan-ihalesiz-ve-suresiz-plaka-verilmesi http://kamubis.com/decisions/SayistayFinding/8ce71e22-fcd8-4d7c-ab33-5f5f81ef4387/buyuksehir-belediye-sinirlari-dahilinde-isletilen-elektrikli-eglence-ve-ulasim-araclarinin-idarece-ruhsatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/5432d442-59e8-4396-8530-e9f8098154a0/idarece-belediye-sinirlari-dahilindeki-deniz-taksi-hizmetlerinin-ihalesiz-yurutulmesi http://kamubis.com/decisions/SayistayFinding/f9cf248e-27da-47e8-a6b5-9e8bd9e65e83/idareye-ait-reklam-alanlarinin-ecrimisil-karsiligi-islettirilmesi http://kamubis.com/decisions/SayistayFinding/6ef8e6ac-6d79-4762-9e20-75cfce9005de/idarenin-mulkiyetinde-veya-tasarrufunda-bulunmadigi-halde-bazi-iskelelerin-meclis-karari-ile-sehir-hatlari-asye-devredilmesi http://kamubis.com/decisions/SayistayFinding/f5c771b7-7a34-4c00-8546-699e7130353b/genel-butceli-bir-kamu-idaresi-tarafindan-belediye-lehine-irtifak-hakki-kurulan-tasinmazin-idarece-bir-spor-federasyonuna-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/09062347-e35a-4866-bafb-a320ab61563a/idarece-usulune-aykiri-olarak-spor-kulubu-ile-bir-dernek-lehine-kurulan-mulkiyetin-gayri-ayni-hak-tesisinden-soz-konusu-kuruluslarin-yararlandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/b14a4e68-b803-41e1-b8bc-acc0d04a7ade/meclis-karari-ile-belediye-sirketlerine-devredilen-bazi-tasinmazlar-uzerindeki-isletme-haklarinin-suresinin-sona-ermesine-ragmen-yeniden-meclis-karari-alinmamasi-nedeniyle-belediye-sirketlerinin-fuzuli-sagil-konumuna-dusmesi http://kamubis.com/decisions/SayistayFinding/8a9be248-f9cb-45d5-9b9d-e20915206cf9/diger-kurum-ve-kuruluslara-tahsis-edilen-tasinmazlardan-bazilarinin-tahsis-amaci-disinda-kullanilmasina-ragmen-idare-tarafindan-mevzuatta-belirtilen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/554f314b-3ba6-4b45-ae0d-713b67406644/metro-istasyonlarindaki-tanitim-amacli-yonlendirme-levhalarinin-idare-tarafindan-kiraya-verilmesi-gerekirken-idare-sirketince-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/02f8c9ce-940d-460c-b1a2-76f3ce1b9778/muhtelif-metro-istasyonlarinda-yer-alan-ve-idare-tarafindan-kiraya-verilmesi-gereken-atm-unitelerinin-idare-sirketince-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/d45a06fe-01b4-4581-bb56-750f79f46421/acik-hava-reklam-unitelerinin-isletilmesi-isinde-ihale-sonrasinda-reklam-unitelerinin-yerlerinin-degistirilmesine-izin-verilmesi http://kamubis.com/decisions/SayistayFinding/e88cfeab-6758-4bdc-9140-5784d71600c3/acik-hava-reklam-unitelerinin-isletilmesi-isinde-sartname-ve-sozlesmelere-gore-her-yil-guncellenmesi-gereken-kesin-teminat-tutarlarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/d1ea8650-0915-45ff-827a-9e832bf1f202/ticari-araclarda-reklam-bulundurulmasina-yonelik-olarak-duzenlenen-izin-belgeleri-icin-buyuksehir-belediye-meclisince-ucret-tarifesi-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/7bd0d0b9-ae30-498f-ac5e-2073b5516aa1/idare-tarafindan-altyapi-kazi-izni-harcinin-bazi-kurum-ve-kuruluslardan-pesin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/04329041-f7bf-4087-9ce4-cff4be251555/kazi-islerine-iliskin-irat-bedeli-malzeme-zayiat-bedeli-ve-kontrolluk-hizmeti-bedellerinin-izleyen-yillarda-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/4259edc5-b3b1-4f4e-87d4-f854a313c87f/istanbul-15-temmuz-demokrasi-otogarinda-bayrampasa-otogari-ruhsatsiz-olarak-faaliyet-gosteren-is-yerlerine-idare-tarafindan-herhangi-bir-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/ac2cff8d-b605-4654-b763-2c521a76b84b/idarenin-tasarrufunda-olan-yerlerin-kultur-ve-sanat-faaliyetleri-icin-kullanilmasindan-isgal-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/081977b2-1068-4766-9f65-5d18d8999aca/idare-otoparklarina-iliskin-belirlenen-ucret-tarifesinde-ucretsiz-kullanim-hakkinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/df75416c-8b61-45f4-8f85-74b4f0176cda/idare-tarafindan-istanbul-olimpiyat-oyunlari-hazirlik-ve-duzenleme-kuruluna-aktarilmasi-gereken-payin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6c44a423-87d2-4851-91df-52dc4ce7ac80/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9dc95383-1f8a-4843-91a7-acf882ecd30e/bazi-ticari-taksilerin-idarece-kurulan-taksi-yonetim-merkezine-kayitli-olmadigi-halde-faliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/6cc12da0-828c-4ad5-9cdc-e60400142342/gercek-veya-tuzel-kisilerce-isletilen-acik-veya-kapali-otoparklardan-bazilarinin-buyuksehir-belediyesi-tarafindan-ruhsatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/20eb1a47-0abc-4bb3-8054-213751bdadba/buyuksehir-belediye-meclisi-karari-olmaksizin-ilce-belediyelerince-isletilen-otoparklarin-bulunmasi-ve-idarece-bu-otoparklar-icin-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/092459b4-3129-49d2-b42a-6262856bd993/idareye-ait-olup-uzerinde-camlica-verici-anten-direkleri-bulunan-tasinmazin-kultur-asnin-kullanimina-birakilmasi-ve-soz-konusu-tasinmazin-sirketce-ihalesiz-olarak-ucuncu-sahislara-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/62377499-d31b-49d9-93e7-1f75d0cf1592/idarenin-mulkiyetindeki-veya-tasarrufundaki-tasinmazlarin-ecrimisil-karsiligi-kullandirilmasi-ve-bu-uygulamanin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/0633fa4b-a8b1-4d00-b80e-faa97002329a/bazi-iskelelerin-sehir-hatlari-asye-devredilmesine-iliskin-buyuksehir-belediyesi-meclis-kararinda-bu-alanlarin-ucuncu-kisilere-kiralanmasinda-rekabeti-engelleyici-kosul-yer-almasi http://kamubis.com/decisions/SayistayFinding/b6300897-5876-46e2-8da2-bf6d152bc272/milli-emlak-genel-mudurlugunce-idareye-tahsis-edilen-tekfur-sarayinin-isletme-hakkinin-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/ae1d205d-aea7-4163-8212-d7f079224e1a/idare-tarafindan-kiralanan-film-platosunun-uzun-sure-boyunca-aktif-bir-sekilde-kullanilmamasina-ragmen-kiracilik-hakkinin-devam-ettirilmesi http://kamubis.com/decisions/SayistayFinding/3b166b70-c43a-4498-a8fd-8390e05ccdd2/idare-tasinmazlarinin-mevzuata-uygun-bir-islemle-tesis-edilmis-hakka-sahip-olmaksizin-ucuncu-kisilerce-kullanilmasi-veya-ayni-kisilerce-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/187bf0b6-1239-4c4d-8579-fd934e1d7b0b/idare-tasinmazlarinin-kira-surelerinin-bitiminde-ihale-yapilmaksizin-yeni-sozlesme-imzalanmasi-suretiyle-kira-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/34dd327b-c5c3-4a2a-b01f-345c31d18c98/duraklarin-modernizasyonu-ve-intifa-hakki-tesisi-isinin-sartnamesinde-duzenlenen-yukumluluklerini-yerine-getirmeyen-belediye-sirketine-idarece-bir-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c44739fc-ac3e-4298-bf90-d8aa8c20e482/intifa-hakki-sozlesmesine-aykiri-tasarrufta-bulunan-spor-kulubu-derneginin-intifa-hakkinin-iptal-edilmemesi http://kamubis.com/decisions/SayistayFinding/6795fdd9-307d-4dcf-8224-acd1f4d8b3d3/idare-tarafindan-kazi-ruhsatlarinin-verilmesi-esnasinda-alinmasi-gereken-teminat-bedellerinin-bazi-kurum-ve-kuruluslardan-alinmamasi http://kamubis.com/decisions/SayistayFinding/3f03819c-ae0b-443c-b2a4-534bc58b6875/idarenin-mulkiyetinde-veya-tasarrufunda-olan-alanlarda-faaliyet-gosteren-eglence-isletmelerinden-eglence-vergisinin-tahsil-edilmemesi-ya-da-eksik-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/0e7ba260-ad81-44b9-bba3-b19a3dc51e42/idarenin-ecrimisil-ve-kira-gelirleri-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/7a5a26b4-938e-4aaf-b27b-cb2cf94d79de/mulkiyeti-idareye-ait-olan-bazi-tasinmazlara-iliskin-ecrimisil-ve-kira-bedellerinin-ilce-belediyesi-tarafindan-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/fde5bbfc-e7a1-43ce-a94b-52aa09419a4f/idareye-bagislanan-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7c35b98c-c2d7-4f88-a7fa-63069c55511b/tapuda-kayitli-tasinmaz-bilgileri-ile-idarenin-ilgili-birimlerindeki-tasinmaz-bilgilerinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/e2f44c34-683c-49e9-8974-f7f4212ab9a7/idare-alacaklarina-iliskin-odeme-emirlerine-itiraz-edenlerden-haksiz-cikma-zamminin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7a406e61-246e-4c6a-ae61-e7e4eb813cda/idareye-ait-otoparklarin-ucret-tarifelerinin-mevzuatta-belirtilen-sinir-dikkate-alinmadan-belirlenmesi http://kamubis.com/decisions/SayistayFinding/76586dea-c261-4650-9c86-6ee034415b5e/idarece-ifa-edilen-toplu-tasima-hizmetlerinde-mevzuatta-yer-almayan-kisiler-icin-ucretsiz-tarife-uygulanip-bedellerinin-butceden-odenmesi http://kamubis.com/decisions/SayistayFinding/94e1f075-8b57-4c93-8acd-e78626be7ba3/toplu-tasima-ucret-tarifesinin-belediye-meclisi-yerine-ulasim-koordinasyon-merkezi-tarafindan-belirlenmesi http://kamubis.com/decisions/SayistayFinding/61169889-323c-4795-8664-8b3546f91049/idarece-ifa-edilmesi-gereken-toplu-ulasim-hizmetlerine-ait-ucretlerin-tahsil-edilmesi-ve-toplanan-gelirin-paylastirilmasi-islerinin-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/877c479f-40e7-4a60-acac-cb025b138a08/buyuksehir-ilce-belediyeleri-tarafindan-tahsil-edilen-cevre-ve-temizlik-vergisine-iliskin-gecikme-zamminin-20sinin-buyuksehir-belediyesine-aktarilmamasi-ve-idarece-soz-konusu-gecikme-zamlarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7386fde1-44f6-4523-add4-3aa275643c24/idarece-tahsil-edilen-sabit-ve-mobil-haberlesme-gecis-hakki-bedellerinin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6dfb27a7-08d2-42f5-a92b-3974c18e671a/gecekondu-fonundaki-paralarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/78ebbe3f-f8a3-4635-ad97-7adcc516a752/idarenin-cesitli-birimlerinde-kullanilan-tuketim-malzemelerinin-zamaninda-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/79af4936-86db-4bab-927b-d1ab868bdaf5/idarenin-butce-emanetleri-hesabinda-kayitli-borclarinin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/ea220af5-9e3a-4974-81af-d2152fab2389/kiptas-ile-yapilan-protokole-istinaden-idareye-devredilmesi-gereken-tasinmazlarin-devir-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/5e4ed83f-7293-40d4-9953-f6169f681265/idarede-dogrudan-hizmet-alimi-kapsaminda-calistirilan-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f89a72a4-fb61-4b88-969d-d360ba07be2e/idarece-tum-mal-ve-hizmet-alimlari-karsiliginda-odenen-katma-deger-vergisi-tutarlarinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/504ae911-8d69-4696-85af-7ffdc431bcdf/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b8f0dc66-284c-4264-8574-44a0c8c93556/emekli-ayligi-almaya-hak-kazanan-iscilerin-emekli-edilmesi-sirasinda-fesih-suresi-verilmesi http://kamubis.com/decisions/SayistayFinding/ab50f4c4-8d6b-43ec-85e3-556e049fa37b/imtiyaz-hakki-niteliginde-olan-ambalaj-atiklarinin-toplanmasi-yetkisinin-ihale-yapilmadan-protokolle-verilmesi http://kamubis.com/decisions/SayistayFinding/01aa9081-5e59-4cd3-919f-47a1476a715e/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/575823c2-017f-4fa1-b6ec-bf43beb9c29e/belediye-sinirlari-icinde-faaliyet-gosteren-maden-isletmelerince-yatirilmasi-gereken-belediye-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f3cb9635-e800-4825-a8a3-cbce62c1d7b2/manavgat-ilce-sinirlari-icerisinde-serbest-tuketiciler-ile-sozlesme-yapan-tedarikcilerin-elektrik-ve-havagazi-tuketim-vergisi-beyannamesini-vermemeleri http://kamubis.com/decisions/SayistayFinding/a48b7c6c-cbef-4950-a502-6040cd722bc0/peyzaj-duzenlemesi-manavgat-belediyesine-birakilan-guzergahta-ilan-ve-reklam-vergisinin-ayni-zamanda-antalya-buyuksehir-belediyesi-tarafindan-da-tarh-tahakkuk-ve-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/4e285b11-45ef-4289-842b-a2a8a83e4537/otellerin-icindeki-isyerlerinin-calisma-ruhsati-olmaksizin-faaliyette-bulunmalari-ile-isyeri-acma-ve-calisma-ruhsat-harci-odememeleri http://kamubis.com/decisions/SayistayFinding/a5ab91bd-144d-4ac8-94f0-1ec02662aa05/eglence-hizmeti-sunan-yerlere-eglence-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31d3c304-a6b4-4071-a7ad-4e7c2633ff83/belediyenin-sinirlari-icerisinde-bulunan-bazi-is-yerlerinden-cevre http://kamubis.com/decisions/SayistayFinding/a81c3a0f-f99c-4583-95e6-54c7afb4ea90/bazi-isyerlerine-ait-cevre-temizlik-vergisinin-hatali-olarak-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/36a4de42-c1fa-488e-a72f-75db1af8c310/verilen-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/41534083-8671-457e-bb40-067241a65035/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1a96a3c7-e7ef-4de3-9c68-f19d7fc43959/belediyenin-hukum-ve-tasarrufunda-bulunan-otobus-duragi-billboard-vitrin-raket-megalight-ve-silindir-ilan-reklam-panolarinin-muhasebe-kaydina-alinmamasi http://kamubis.com/decisions/SayistayFinding/33ec665d-b147-43fd-9432-7b3a6bd0bfc6/belediyenin-ecrimisil-uygulamasini-kiralama-usulune-donusturmesi http://kamubis.com/decisions/SayistayFinding/cd74730c-1b69-4241-9f9c-cb49a6484bfb/belediyenin-2886-sayili-kanuna-gore-kiraya-verilmesi-gereken-tasinmazlarinin-isgaliye-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/57247a05-5a4d-49ad-80a0-318f7320ce7a/bagis-olarak-idareye-intikal-eden-duran-varliklarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7634c81d-1f8b-4894-9e9f-b20ec8fc7659/belediyenin-isyeri-acma-ve-calisma-ruhsati-verme-gorevini-zamaninda-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/63a008a7-490f-4465-816a-accb236b2394/belediye-ait-tasinmazin-25-yili-gececek-sekilde-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/8d522913-095f-4c5f-b4ea-25f894954716/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/4ee9ea20-8a22-432a-ba37-ff98580daf43/belediye-mulkiyetinde-bulunan-tasinmazin-ihale-yapilmaksizin-belediye-sirketine-kullandirilmasi-ve-bu-kullanima-iliskin-herhangi-bir-gelir-elde-edilmemesi http://kamubis.com/decisions/SayistayFinding/dcd46feb-c8a6-4c78-b7f5-d3c0c30078cf/belediye-gelirleri-kanununda-sayilan-muafiyet-kapsaminda-yer-almadigi-halde-dernek-binalarindan-cevre-temizlik-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b7936c73-efb3-48a5-858b-17218c1d0be4/buyuksehir-belediyesinden-alinmasi-gereken-kazi-bedellerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/b29dffa7-0ef3-4acf-a096-21e830d17810/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda http://kamubis.com/decisions/SayistayFinding/9e0fd21c-4414-4b5f-aa7f-f954dfd48258/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7e7a1340-90fa-4c1b-ab87-0ff38b998049/belediye-sirketine-ayni-sermaye-olarak-devredilen-otoparkin-bedelinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1694c1c4-0fed-4403-8786-392b77026cad/bazi-isyeri-su-aboneliklerinin-hatali-tarifeden-ucretlendirilmesi http://kamubis.com/decisions/SayistayFinding/5b0eaa7a-2113-48bd-bbb3-5e05ce88a464/su-kayiplari-tebliginde-bahsedilen-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e68fdec5-b563-49bc-a975-13861f31284d/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/d322fe20-68ce-4d8a-8bcd-a5446135fcef/kanalizasyon-hizmetinden-yararlanan-bazi-abonelere-atik-su-ucreti-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/6b8b70d5-27f2-4762-bc92-2dda4fcb1be1/elektrik-enerjisi-tesvikinden-yararlanamayan-atik-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0e38b80f-353f-4f58-8168-f96d8ebabfeb/bazi-kamu-kurum-ve-kuruluslarinin-icmesuyu-ve-atiksu-aboneliklerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6d09ef8d-4856-4a21-b048-6e56ee2d20ff/vadeli-hesaplardan-elde-edilen-faiz-gelirinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ca921c03-5197-456a-aa7c-e177a214f3c0/bakim-bedeli-uzerinden-hesaplanan-katma-deger-vergisi-oraninin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/2c9d3395-0225-4eac-a14e-69fad11281f9/devlet-su-isleri-genel-mudurlugune-borclanilan-tutarlarin-muhasebe-kayitlarinda-eksik-izlenmesi http://kamubis.com/decisions/SayistayFinding/afd549bd-cc62-4781-9878-e37b90f6613b/tahsisli-kullanilan-bazi-tasinmazlarin-kurumun-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ce408981-7084-43a3-b6ec-3bfd37ba937f/su-kaynaklarinin-korunmasina-iliskin-yeterli-tedbirin-alinmamasi http://kamubis.com/decisions/SayistayFinding/494357a0-b5b1-41c3-a9dc-a56d47bff55a/ihalelerde-yaklasik-maliyetin-belirlenmesi-icin-yeterli-olcude-fiyat-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e2485614-3820-44c4-9ddc-d863d84c4c4b/ihale-sureclerine-iliskin-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/5a378c1d-9980-475e-bea7-6a7f28e09ecc/kidem-tazminati-karsiliklariyla-ilgili-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a60666d7-c7c9-4fb1-9c6f-62ba106a5dd5/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-yapilmakta-olan-yatirimlar-hesabindan-cikarilarak-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/723cc33e-a9a5-4ade-ab32-041894c2a63d/diger-borc-ve-gider-karsiliklari-ile-ilgili-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/26c0498a-00bd-47b2-ba47-3bb33d4b245a/bilgi-ve-belge-guvenliginin-saglanmasina-iliskin-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4e79919f-29c6-47d0-a231-3ffc5edbe0e3/elektrik-dagitimina-iliskin-tesislerin-dagitim-sirketlerine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/ab66529d-f979-4283-8b98-b4c0af857d48/tasinmazlar-ile-su-kaynaklarinin-kiraya-verilmesinde-rayic-bedelin-esas-alinmamasi http://kamubis.com/decisions/SayistayFinding/ff8e90be-551e-4a53-9c08-2fe788d8e0ce/su-kaynagi-kiralama-ihalelerinde-rekabetin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/f1324e80-cb8a-4f9f-b9d5-3309785e12cf/tasinmaz-kira-bedellerinin-hatali-guncellenmesi http://kamubis.com/decisions/SayistayFinding/82ceaf54-ec5f-4d3e-9cf7-9f85e9eccb85/dogrudan-teminle-elektrik-alimlarinda-dagitim-sirketleri-ile-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b2dbb128-0690-4bdd-8193-7c5f7d72ee80/gecici-kabulu-yapilan-yapim-isi-tutarlarinin-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/27daa1eb-dc4e-49e7-90cd-f1f609bdaceb/buyuksehir-belediyesine-aktarilmasi-gereken-gelir-gider-farkinin-mali-saydamlik-ilkesine-uygun-olarak-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/09241e31-75b0-4c8f-aec2-4e3feeb41e85/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3766623f-8449-4c1c-975a-f7c7eeb098d7/temsil-agirlama-butcesinin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bd3deb86-db0e-41c4-a3fe-000077658bd2/belediye-tesislerinde-uretim-yapmak-amaciyla-satin-alinan-ve-uretilen-kullanilan-ve-satisi-yapilan-malzemelerin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/218a19be-1fae-4d62-90ee-745689b209e1/parasal-limitlerin-altinda-kalmak-amaciyla-mal-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/124c745c-4ac7-4ebf-ad17-349cead252d3/toplu-ulasim-hizmetinin-ucuncu-kisilere-devrinde-yasanan-sikintilar http://kamubis.com/decisions/SayistayFinding/e09be0af-85ec-4d46-b106-1b439b347e35/karayollari-uzerindeki-otopark-gelirlerinin-tahsilatinda-ve-muhasebelestirilmesindeki-sorunlar http://kamubis.com/decisions/SayistayFinding/59d4b075-38ac-41b3-b2ca-a345bf02ee1a/isletme-hakki-devredilen-bazi-yerlerin-ucuncu-kisilere-ihalesiz-kiralanmasi-ve-devre-konu-edilemeyecek-yerlerin-isletme-hakkinin-verilmesi http://kamubis.com/decisions/SayistayFinding/1147c548-17bb-4ff1-bae0-a715dd0c5aef/bazi-tasinmazlarin-devlet-ihale-kanununda-yer-almayan-yontemle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/bcc00010-663b-4321-a1d0-68fe870b7617/tahsis-edilen-tasinmazin-ucuncu-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/cc251c61-77ac-43bd-b239-5e811385f7ac/bazi-tasinmaz-tahsislerinin-mevzuatin-ongordugu-sartlari-saglamamasi http://kamubis.com/decisions/SayistayFinding/d91783fb-18b5-4221-8c28-ed8a4affed20/otoparklarin-yonetimi-is-ve-islemlerine-yonelik-eksiklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/85572f86-c77c-4944-9848-174e719a356d/hafriyat-topragi-insaat-ve-yikinti-atiklarinin-yonetiminde-etkin-bir-takip-ve-kontrol-mekanizmasinin-olmamasi http://kamubis.com/decisions/SayistayFinding/c66a98dc-1ecd-4fc4-b706-8b62ad143e0d/kiraya-verilen-tasinmazlarin-kira-suresi-sonunda-yeniden-ihale-edilmemesi-ve-mevcut-sozlesme-suresinin-uzatilmasi-suretiyle-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/ac848cd8-7cd5-4380-a470-71eb5599cdb9/idarenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-ihale-olmaksizin-isgalci-konumunda-bulunan-kisilere-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/beafc6ae-4433-430a-9621-573e3b252a2a/dogrudan-temin-yontemiyle-mahiyeti-belli-olmayan-danismanlik-hizmet-alimi-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/d75ae2f4-3ce1-4c82-a2a6-f76871d9f945/tasinmaz-satis-ihalelerinde-sartnameye-pesin-odeme-yapilmasi-halinde-indirim-uygulanacagina-dair-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/b0b32eba-8c50-44f3-951a-4eb075275f4f/idareye-ait-tasinmazlarin-kira-artislarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ffc6af2e-7926-423a-85c5-70f079aad134/mevzuat-geregi-belediye-meclisi-tarafindan-artirilmasi-gereken-gelir-tarifelerinin-artirilmamasi http://kamubis.com/decisions/SayistayFinding/3e1db367-2fb6-4e13-b97b-1d71b5ecb6f9/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/fe934a3a-01f4-4c5e-8856-76c216d8e9d9/ilce-belediyelerince-tahsil-edilen-ve-buyuksehir-belediyesi-hesaplarina-aktarilmasi-gereken-otopark-bedellerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9cde18af-9030-4e6a-be85-50043ec19f7e/kurumun-yetki-alaninda-bulunan-bazi-cadde-ve-sokaklardan-alinmasi-gereken-ilan-ve-reklam-vergisinin-ilce-belediyelerince-alinmasi http://kamubis.com/decisions/SayistayFinding/2d9eb6ec-1bd5-4210-aeb8-f95dc2c71835/ilce-belediyelerince-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/480d1a9f-5edb-4f9c-a94c-86b6bf9fd7e1/icme-suyu-sebekesine-verilen-su-uretim-miktarlarinin-olculmemesi http://kamubis.com/decisions/SayistayFinding/723722f9-bae8-4405-8da2-1e93820fb29f/bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/750d84b6-8d3b-461a-9855-c577d0f0e558/buyuksehir-belediyesine-birakilan-yerlerdeki-elektrik-ve-havagazi-tuketim-vergisinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/840f7fcc-0460-4c92-965f-0ce67023abb3/nakit-odunclerinin-muhasebelestirilmesinde-butce-giderleri-hesabinin-kullanilmamasi-odemelerin-muhasebe-islem-fisiyle-yapilmasi-ve-buyuksehir-belediye-baskani-onayinin-aranmamasi http://kamubis.com/decisions/SayistayFinding/6454eb02-890b-455b-9a88-11a73b573fb9/pesin-tahsil-edilen-kira-gelirinin-gelecek-aylara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0676d8e2-027a-441e-9884-3129a3d73420/tasinmaz-envanterine-yonelik-eksiklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8804b34f-7bb3-4788-b88f-7512deb71629/tasinmaz-envanteri-ile-mali-tablolarin-tasinmaz-hesaplari-arasindaki-uyumsuzlugun-net-deger-hesabina-kayit-yapilarak-duzeltilmesi http://kamubis.com/decisions/SayistayFinding/7f797480-1bad-4f65-8378-f067fdee6c45/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e88d8a0f-030f-48f8-9d73-5edacd4734d6/bazi-tasinmazlarin-ihale-yapilmaksizin-isgaliye-bedeli-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/dd2c6e03-d60e-4092-8308-cfa94d74fd40/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7aec45b6-4490-4d23-8fc8-1c13a00a1374/kisa-ve-uzun-vadeli-ic-mali-borclara-ait-faiz-gider-tahakkuklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/820b7f22-15f1-4808-93ea-aa97c38f9230/bilancoda-yer-alan-maddi-duran-varliklar-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/03c41bea-f7a2-4113-9661-e375ba1674f2/su-abonelerine-tahakkuk-ettirilen-atik-su-bedellerinden-kdv-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/50bf2ef0-b091-45b7-bbc1-17ce22972a9c/belediyenin-muafiyet-kapsamindaki-tasinmazlari-icin-elektrik-tuketim-vergisi-ve-trt-payi-odenmesi http://kamubis.com/decisions/SayistayFinding/139a632c-fac8-4279-9116-8ba18a472b0c/belediyenin-borclanma-limitini-asmasi http://kamubis.com/decisions/SayistayFinding/053c4912-155f-457a-82c9-ec6266c5cfd4/isyeri-acma-izni-olmadan-faaliyette-bulunan-isyerleri-ile-ilgili-olarak-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/b25072b0-7107-4451-80a0-4d983c4262f9/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/77f0cd2a-0653-4da5-9ec0-2af5ad23012d/tahsis-edilen-tasinmazin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/5ebea06d-9c14-4e7a-b52a-773a096596dc/istisna-kapsamindaki-mal-ve-hizmetlerin-tespitine-yonelik-olarak-kamu-ihale-kurumuna-basvuru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b491b5e-3e00-413e-9433-41d514b9427d/yapilandirilmis-borclarin-ayri-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/389751c7-878d-4c79-8651-bf2e7fb9a0e6/toplu-is-sozlesmesi-hukmunun-yerine-getirilmemesinin-idare-aleyhine-fesih-sebebi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6b1ea250-f776-4495-86e9-3b4f9de6f4ed/telekomunikasyon-altyapi-ve-sebekelerden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsiline-yonelik-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4dd03615-e191-4daa-a256-daab1dc981e9/personel-calistirilmasina-dayali-hizmet-alimlari-kapsaminda-istihdam-edilen-iscilere-odenen-kidem-tazminatlarinin-ilgili-sirketlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/cc1f02be-48a5-4c95-8ada-05c6f43a34ae/on-odemenin-usulune-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d006178b-b154-4ef6-8560-ad53255f47db/kiraya-verilen-tasinmazlardan-elde-edilecek-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/bf700435-2f42-483e-bebc-c1696c8807e0/kefalet-sandigi-kesintisine-tabi-olmayan-bazi-personele-tahsilat-ve-odeme-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/87c0c17a-aedb-4613-9ed2-67523fcaf992/iscilerin-yillik-ucretli-izin-haklarinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/37726cd2-046b-49f2-b2f6-39fa1d5b5464/is-yeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-vergi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/41e3ade4-2827-4130-b939-9a8a0a501aa6/istisna-kapsaminda-degerlendirilemeyecek-bazi-mal-alimlarinin-ihalesiz-olarak-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/e9b1fecb-cdfb-4adf-8c58-01aff8693dae/genel-aydinlatma-kapsamindaki-tesislerin-elektrik-dagitim-sirketine-devredilmemesi-ve-tesislerin-ticarethane-abone-grubundan-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/5acb4398-2622-4e8b-aabd-12d8c497c2f1/gecekondu-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/2846b5d5-9e64-4f88-8854-498d721b4da1/buyuksehir-belediyesi-tarafindan-aktarilmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0169001b-01d1-4212-a075-17a8ccf7e916/biletle-girilmesi-zorunlu-olmayan-bazi-eglence-yerlerinden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/0caa6bf5-ceda-4447-89a3-e863501ea50f/bazi-mal-ve-hizmet-alimlarinin-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/40bdf501-8855-4744-9924-6ac613be171d/varlik-hesabina-kaydedilmesi-gereken-bazi-alimlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d63eb6c9-cd98-4251-bfa6-ca25a4b81af0/park-ve-bahceler-mudurlugu-tarafindan-uretilen-tasinirlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d4e28a11-629e-4cb7-8717-a7e8134f3f21/tahsis-islemine-konu-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4df1bc19-40e0-4547-9dd4-daeec57bafe3/satisi-yapilan-tasinmazlarin-cikis-kayitlarinin-satis-bedeli-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/8c103dd0-edc4-46d7-9e9f-4c3a58267443/mali-islemlerin-gercek-mahiyetlerine-uygun-olarak-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/77c298ae-bd16-4b7a-81f6-2b27d68690c3/buyuksehir-belediyesi-tarafindan-isletilen-yol-ustu-otoparklarindan-belediyeye-aktarilmasi-gereken-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e3bf1724-49dc-4119-8cf7-7d2e14c41681/muhasebe-ve-bilgi-sistemleri-yaziliminda-otokontrol-ve-entegrasyon-sorunlari-ve-bu-yazilimlar-icin-akreditasyon-ihtiyaci-bulunmasi http://kamubis.com/decisions/SayistayFinding/3b89797d-252e-4a9a-af23-ed1882498850/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9e7a7c8d-1297-42f9-abff-7f4e0f3a1074/mukelleflerden-tahsil-edilen-kultur-varliklari-katki-payinin-ilgili-idareye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/07507c72-1e27-490f-a463-d4500781f1ba/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fa87d4a2-55a7-4677-8406-4dba5ee8d60d/gecekondu-fonu-paylarinin-ayri-bir-banka-hesabinda-takip-edilmemesi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/246eeaa7-2df8-4d07-913a-23a1a33d4ac1/bina-insaat-ve-yapi-kullanma-izin-harclarinin-mevzuatta-ongorulenden-fazla-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/8fe6bed7-75bd-49ee-a68c-518e60cca431/zemin-tahrip-bedeli-alacaklarinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/3aac396c-a1e4-4fc7-bbb2-4b5c3fa500e2/tasinmaz-kayitlarinin-yonetmelikte-ongorulen-tasnif-ve-formlara-uygun-sekilde-yapilmamasi-ve-tasinmaz-hesaplarinin-gercek-durumu-gostermemesi http://kamubis.com/decisions/SayistayFinding/6d8b2cd3-f9b8-4a76-b622-3d4efe280cb5/eglence-vergisi-alacaklarinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/29704b44-b4ac-43f7-8d0d-501534ac557c/belediyenin-mulkiyetinde-yonetiminde-ve-kullaniminda-olmayan-tasinmazlara-yapilan-harcamalarin-maddi-duran-varliklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/b84c824c-3fc8-4cbd-b407-d8ab3ced09ea/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ee7ac132-e70f-455a-96c4-63ce083b7083/kirsal-yerlesim-ozelligi-tasidigi-tespit-edilen-mahallelerin-belediye-meclis-karari-alinmadan-kirsal-mahalle-olarak-kabul-edilerek-mevzuatta-yer-alan-hukumlerin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/c914db96-3c8c-4834-84c3-a710b76bed64/bazi-odemelerde-vergi-borcu-yoktur-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1a055580-56a2-4304-a42f-bff3a3a64029/belediye-tarafindan-yurutulen-cephe-yenileme-projelerinde-bazi-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/1bdbcae1-2e5b-4c3e-a855-b7d594bad557/kira-artisi-ve-katma-deger-vergisi-uygulamalarinda-hata-yapilmasi http://kamubis.com/decisions/SayistayFinding/07da4cc1-4494-4e57-aa30-85446a4f5bed/hibe-kapsaminda-yaptirilan-islerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5ec47db3-b9c1-40bb-b8e9-c208ec7ba90b/bankadan-odendigine-iliskin-hesap-ozet-cetveli-veya-dekont-bulunan-tutarlarin-bankalar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/64b4d57c-b03f-4a8f-a735-57e2f2bef08a/kamu-ihale-kanunu-kapsamindaki-ihalelerde-yasaklilik-teyitlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/24777502-1f69-4e77-a289-b7f53bffe940/maddi-duran-varliklarin-kira-ve-irtifak-hakki-gelirleri-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/efcb2820-1b33-407a-8a0e-ba34b6d0d8c4/kiraya-verilen-duran-varliklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8577ddfe-43b3-4b56-b626-4412875e4c07/alinan-teminat-mektuplari-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ee82bc46-dadf-4f40-afed-d13c1e872c39/tasinir-islemlerine-iliskin-mevzuatinda-belirlenen-bazi-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/fff494a1-326a-47fa-a9bc-78c0f4a798df/gider-taahhutleri-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/fa9814f2-258a-4aba-be01-b35cd180fdfe/odenen-depozito-ve-teminat-tutarlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/09b2228b-8560-4b36-b9de-4b9b773637b8/banka-kredilerinin-vadelerine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b17e1146-1a5b-4633-aa1a-69489e3c4383/yapimi-suren-ve-yapimi-tamamlanmis-olan-yatirimlarin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f6504489-a731-4366-96de-de665eb9f16e/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/25786647-a0d0-4a82-93e4-8687f2b05168/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7c016f4f-2f6a-42ce-8cda-b728d1784a10/sosyal-guvenlik-kurumuna-olan-yapilandirilmis-borclarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ffb0c0da-f198-4931-91b6-4a7f538d02a4/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a4484219-d815-44a3-b0b7-f948668ab3b0/maddi-duran-varliklar-hesap-grubunun-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ed4a726f-e314-4b3f-811b-255e35e350f9/tasinmazlarin-mali-tablolarda-tam-ve-mevcut-kullanimlari-ile-uyumlu-sekilde-yer-almamasi http://kamubis.com/decisions/SayistayFinding/70ba2dee-b369-4610-b674-9958089aae1c/asgari-ucret-destek-primi-tutarlarinin-issizlik-sigorta-fonuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7fb69db3-8ac8-4086-ba18-4974ae953a6a/bazi-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b47e0d1c-e8f4-4616-8dcd-f1a568936311/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/8536385a-687d-4dff-9170-f9f653529d12/iscilere-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/289628c5-b336-4a1f-9f50-0cdb6811367c/sozlesmeli-statude-calisan-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/5e24bf4c-d49a-4c8b-9bfb-38b336ea442f/yemek-yemeyen-personelden-kesinti-yapilmasi-ve-ayni-personel-icin-idare-butcesinden-yukleniciye-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/6971e8ed-2108-4761-9572-9de54ff5529d/vergi-borcunun-zamaninda-odenmemesi-sebebiyle-gecikme-zammina-maruz-kalinmasi http://kamubis.com/decisions/SayistayFinding/c881bd7c-70f6-46ca-af96-e5a5d8938786/tasinmaz-kira-sozlesmelerinin-noter-tescillerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/30478261-df63-4221-9526-08abb40ccb26/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/c010cd80-a944-4ce3-a673-808a0ffaaeb2/buyuksehir-belediyesi-tarafindan-aktarilmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/55174dee-6c53-4a96-8836-ed386e933595/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6d95b426-1c20-4e1a-b77c-f905eff24689/sosyal-tesis-gelirlerinden-bakim-ve-onarim-icin-pay-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/16d20614-88ab-4b97-982e-dc5b26e66ddc/bina-insaat-harcinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/edfe938e-1eb1-4ac1-8ac1-f130141e648f/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi-ve-bunlara-yasal-mueyyidelerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/dac160d0-71e0-44ea-8623-f5a053fce364/muhasebe-kayitlarinda-geriye-donuk-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e8a48f11-f68c-4e15-b5e0-5742ad4fedba/isletme-hakkinin-devri-niteliginde-olmayan-kiralamalardan-kdv-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/e488b53a-e2d5-412b-887f-b19547a448e4/gecekondu-fonunun-muhasebelestirilmesi-ve-butcelestirilmesinde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/afcaa44a-04f4-471e-8587-f1ad4c5cb93c/idarenin-tapuda-kayitli-tasinmaz-bilgileri-ile-idarenin-ilgili-birimlerindeki-tasinmaz-bilgilerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/e9961648-8f46-4578-898d-1a77a0970370/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2032db49-67a0-4e64-815b-b6b7876ddb8c/isletme-hakki-kiraya-verilen-tasinmazlarin-kira-gelirleri-uzerinden-tahsil-edilen-kdvnin-gelirler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/a93c7d57-66ba-44bb-800e-44c38901aaa6/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-kamu-ihale-kurumundan-izin-alinmaksizin-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/9ecee030-ec9f-4110-83dc-5573092a2dc4/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/d3b40109-2ca0-436d-808d-9d82d74880da/kidem-tazminati-karsiliklari-hesabinda-yer-alan-tutarlarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/bb5029b3-cb79-4e47-bccd-7b6029346604/yapilandirilan-kamuya-olan-borclarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirmesi http://kamubis.com/decisions/SayistayFinding/47aa1f6a-7693-42c0-b8f5-84ebc1d333e8/temsil-agirlama-butcesinin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c8c09068-5cab-4d22-9093-664fec3ef93e/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/6def2548-0c81-4df5-b8dc-b7f41abedc7a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/03b430be-e2f3-4511-b0e8-80ed9ecf64b8/suresi-biten-tasinmaz-kira-sozlesmelerinin-surelerinin-encumen-karari-ile-uzatilmasi http://kamubis.com/decisions/SayistayFinding/0ad075f3-7f96-4eee-a6b3-180708bef5f1/memurlara-verilen-sosyal-denge-odemelerinden-dayanisma-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/3e41da74-cf18-4ee5-ad05-0ef6f0cc6e1a/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/398e942f-eee3-4b3a-9de4-72b4828d26f1/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7318e2e2-6dc0-407b-81ba-1ad8d6c525b8/dogrudan-temin-usullerine-uyulmaksizin-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/196806d2-4e38-4173-9aca-57f1fb36b91e/atik-su-aritma-tesisleri-icin-elektrik-enerjisine-iliskin-tesvikten-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/8c37ff4c-ed3e-4095-a60c-f77952ec4012/yapilmakta-olan-yatirimlar-hesabinda-izlenen-ve-gecici-kabulleri-yapilan-islerin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/dff7adf2-299c-4b17-90ce-80df832f553a/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-maddi-duran-varligin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/afe91781-6df7-4921-830c-c4dae24b8b95/indirilecek-katma-deger-vergisi-hesabinin-kullaniminin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/f14ba15f-a917-490a-8908-e3a4d2f84a9b/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/4218405f-152f-4bb7-984c-803d77bc8d96/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/c32e5b99-df02-4b69-a8f6-45cfd6104975/telekomunikasyon-altyapi-gecis-bedellerine-iliskin-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/38d8b17e-fa17-4748-b29c-ef38dd807d43/kamulastirilan-tasinmazlara-iliskin-bilgi-ve-belgelerin-tapu-ve-kadastro-genel-mudurlugunden-alinmamasi-sonucu-emlak-vergisi-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a19d1cc5-2db3-4224-a40c-35ed376c8b1f/gecekondu-fonunun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/618e510b-547d-4a45-b59c-0426122a35aa/dogrudan-teminle-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-yasal-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/e76c75ed-c2a5-4fa5-b5bc-d79647df314f/iller-bankasina-odenen-sermaye-paylarinin-butce-giderleri-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/6326a232-e49c-4aa4-9842-3210c3522803/haklar-hesabina-kaydedilmesi-gereken-bazi-hizmet-alimlarinin-bu-hesaba-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4992146f-1cf3-4c96-afa0-585633a62660/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/73fea949-40fe-49c3-9e97-33c69cc12ff5/tasinmaz-deger-tespit-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/e8d43bdf-4a52-4459-a132-88f5c4e93e92/yevmiye-defterinde-geriye-donuk-kayit-degistirilmesi http://kamubis.com/decisions/SayistayFinding/05fc1995-4da4-4323-8645-9186150a3ab6/muhasebe-kayitlarinda-bos-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6843102e-dd24-4df1-9987-54aedd730214/mali-tablolarin-kurumun-resmi-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/2f12e2c3-76c6-4a56-8a9d-0c83c8d9b381/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a95f1ad4-6a59-4b3d-8c1a-dc393faea62a/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/df6f86bd-18c0-4163-91bc-91746b272f28/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/d1b7ef99-9db2-41b2-b07c-516ac4dc323d/sayistay-ilamlarinin-infazinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bab17f45-5e3a-4428-81fc-4485e6214ec0/kiraya-verilen-tasinmaz-mallarda-yasal-sozlesme-suresi-ust-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/8a0cd24e-31f1-4113-a627-e99099fcb3a5/kuruma-ait-bazi-tasinmazlarin-mevzuata-aykiri-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/fdc68e00-fb86-4b26-8c76-00d2c83b35c8/belediyenin-butun-spor-tesislerinin-belediye-spor-kulubu-dernegine-tahsis-edilmesi-ve-isletme-giderlerinin-karsilanmasi http://kamubis.com/decisions/SayistayFinding/f77a2bed-d52b-4c75-8a02-76b3fa02dd2c/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bffcacd2-9e85-48b5-9316-a96b273a0889/verilen-depozito-ve-teminatlarin-ilgili-yilinda-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/8fc41000-a951-4d15-85d6-b79768628819/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/506778c5-6f32-4c01-a075-4c0c7e7fc77a/kiraya-verilen-irtifak-hakki-tesis-edilen-maddi-duran-varliklardan-elde-edilen-gelirlerin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6b41f049-a9e0-41c2-bd8a-07b1e537011e/mali-tablolarda-tasinmaz-mal-hesaplarindaki-degerler-ile-tasinmaz-icmal-cetvellerindeki-degerlerin-tutarsiz-olmasi http://kamubis.com/decisions/SayistayFinding/7e634275-1626-4cba-aae8-c71ff88d2883/mali-tablolarda-tasinir-mal-hesaplarindaki-degerler-ile-idare-tasinir-mal-yonetim-hesabi-icmal-cetvellerindeki-degerlerin-tutarsiz-olmasi http://kamubis.com/decisions/SayistayFinding/5dc87d57-ac9a-40cf-b2fa-d491eabcdd1b/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3ba4ab39-1dec-4b5a-8c49-66df4d51a33a/iscilere-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b734a3c9-5d1a-448d-9362-6d7dca4911e2/tasinir-mal-yonetimi-hesabi-icmal-cetvellerindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/18d547f9-6d43-4006-9e44-e23a632c82a7/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/bece9117-495f-49d0-8338-610684c11710/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/b06cd6d8-5684-46ff-b9ec-2fc5ff73bcf0/idareden-ruhsat-alma-zorunlulugu-bulunmayan-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/43d8e6eb-3ac9-4c29-9e4d-1784886ea82c/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/fbc20625-f690-4884-9c86-3542c451b5b2/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/2653d35a-e763-403d-8ce9-7bf37249a731/kamu-ihale-kanununun-21f-ve-22d-maddelerindeki-parasal-limitler-dahilinde-yapilan-mal-alimlarinda-kamu-ihale-kurumundan-uygun-gorus-alinmadan-butce-odeneginin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/3648607d-b98a-4a40-878c-7f7bc20768af/yapim-isi-kapsaminda-personel-calistirilmasina-dayali-hizmet-alimi-sonucunu-doguracak-sekilde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/0be1d5d9-f938-4759-ad01-1194b6341b85/ankara-buyuksehir-belediyesi-meclisince-alinmis-bir-karar-olmadigi-halde-kati-atiklarin-aktarma-merkezinden-cop-toplama-alanlarina-tasinmasi http://kamubis.com/decisions/SayistayFinding/4b8baeb5-8dee-4890-9493-fb043f5f7505/yaklasik-maliyet-hesabina-esas-is-miktarlarinin-tespitinin-mevzuatta-ongorulen-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0f24f4c0-7d51-4dc9-80ca-5e117a9aec9b/kidem-tazminati-karsiliklarinin-ayrilmamasi-ve-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e4a14f4e-0be1-46a9-8d88-a3d609d13e2d/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/da51b1ac-4042-47da-916b-837111639c7f/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarinin-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/21f6c199-5f8b-475a-ae40-5511f5a6f05f/yevmiye-defterinde-bos-yevmiyeler-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/8a49284a-6fad-4004-9a98-23aa79c9990b/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2c3d817a-3881-46b9-9cff-eed26a5b6dfc/parasal-limitler-kapsaminda-yapilan-alimlarda-10-sinirinin-takip-edilmemesi-ve-bu-sinir-asilmasina-ragmen-kamu-ihale-kurumundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/c3b2c8ae-e7cd-43cc-ab20-0dcb7f5de3b3/sirket-gelirlerinin-tahsilinde-kullanilan-elektronik-ucret-toplama-sisteminin-bagli-idare-tarafindan-isletilmesi http://kamubis.com/decisions/SayistayFinding/ba9c36c6-c4ca-4f5c-a72e-2a3918ead03c/iscilerin-yillik-ucretli-izin-haklarinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/106fdd15-5cc1-4c0e-b4e2-60e577dd4c92/dogrudan-temin-yontemi-ile-yapilan-ve-belirli-bir-sureyi-ihtiva-eden-mal-ve-hizmet-alimlari-ile-yapim-islerinde-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/8915a5f2-4a74-42a4-8c35-5f95453a874f/belediye-mulkiyetindeki-tasinmazin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/d400ee42-63e4-4b73-b580-e754129fd330/belediye-mulkiyetindeki-bazi-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/4ad7aa67-8a91-4283-af84-0fc365f6faa0/sirket-tarafindan-kiralanan-ucuncu-derece-sit-alani-uzerinde-bulunan-marinada-tabiat-varliklari-komisyonu-gorusu-alinmadan-tadilat-yapilmasi http://kamubis.com/decisions/SayistayFinding/ccfcf0b2-9a92-48a7-b3ed-4097a814756a/sirketin-islettigi-marinada-cekek-yerinin-etkin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/519c89cb-beb1-4dc1-917a-8f64f6a0f221/gemilerde-yasanan-pervane-saft-arizasi-sebebiyle-sirketin-zarara-ugratilmasi http://kamubis.com/decisions/SayistayFinding/8b2e4f3d-ef64-446f-953d-ecc3cb42a181/imar-kanunu-uyarinca-alinmasi-gereken-otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/30fc2271-7659-4234-9995-8484d7caba33/tanitici-levhalarda-yer-alan-ilan-ve-reklamlardan-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bc310887-203e-416c-a3eb-891c75b53250/yolluk-avanslarinin-emanetler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9061dc54-fc4f-4d4f-ac99-c3fc4dcbcccf/yabanci-kaynaklar-hesap-grubunda-yer-alan-hesaplarin-donem-sonunda-vadelerine-uygun-hesaplarda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/974cd0f5-1b29-4f2c-99a4-4f48cec89faf/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumluluklerin-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a6294f4a-5983-436e-ad24-6decea679a97/isyeri-acma-ve-calisma-yonetmeligine-aykiriliklar http://kamubis.com/decisions/SayistayFinding/084362ca-bf82-4a30-9872-88b58fd2df72/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d36a29d9-1e0d-4e19-8bec-78194178052f/vergi-sorumlusu-sifatiyla-yapilan-kesintilerin-uygun-sekilde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f45d11bd-fbdb-4750-8aa7-701b7e9d15e2/tuketilen-ilk-madde-ve-malzemelerin-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/abdd0783-2826-4267-b660-9ed95578a6c1/kisilerden-alacaklar-hesabinin-amacina-uygun-kullanilmamasi-ve-gecikmeli-tahsilatlarda-faiz-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f6363cc2-87b7-4000-8f34-db0ad7d7a640/vergi-ve-harc-gelirlerinin-takip-ve-tahsili-icin-etkin-bir-sistemin-kurulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/e5aecade-5791-48f5-bfee-483ef8ed1740/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2ea2a758-7817-4e85-8799-82ff22e92fce/evsel-kati-atik-toplama-bedelleri-tahsil-yetkisinin-meclis-karari-ile-buski-den-alinip-ilce-belediyelerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/bc6282ad-e153-4a5e-9a80-0102883010ee/tahsisli-tasinmazlarin-ozkaynak-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7ae8c6ea-3812-487c-8ac6-0b81fdd781d4/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-amortismana-tabi-maddi-varligin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/40b0fd85-1305-4ec0-9b10-12795107fb69/sozlesmeye-dayanan-taahhut-islemlerinin-muhasebelestirilmesinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/1307bac2-345b-42f9-a53c-2b1a026c6f29/pesin-tahsil-edilen-gelirlerin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/23e7f5a9-f89d-4b92-a904-682e7bc1ee3a/tasinmaz-tahmini-kira-bedellerinin-tespitinde-rayic-bedelin-esas-alinmamasi-ve-kira-bedellerinin-piyasa-rayicleri-ile-emsallerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/f898bf9c-cd93-4c68-9701-6013ecff6e36/tasinmaz-kira-sozlesmelerinin-surelerinin-sonunda-yeniden-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/25f1cdca-0372-4888-8fcc-9a8444388ac3/tahmini-kira-bedellerinin-gercek-piyasa-rayicleri-esas-alinarak-objektif-bir-bicimde-belirlenmemesi-ve-ihalelerde-firsat-esitliginin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/f3f497f2-5396-44ed-8dad-04edb613f609/sosyal-konutlar-disindaki-konutlar-ile-isyerlerinin-acik-artirma-yerine-pazarlik-usuluyle-satilmasi http://kamubis.com/decisions/SayistayFinding/4f0939f0-dab2-4695-a4d4-dcd0cbf6dd60/tasinmazlarin-sembolik-bedellerle-spor-kuluplerine-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/15e3ecce-2347-4fb9-a38a-7fe9c91bad16/mal-ve-hizmet-alimi-ihalelerinde-yaklasik-maliyetlerin-mevzuata-uygun-olarak-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/7cec6e0b-68c6-4dc1-8ef7-c44292bcda20/elektrik-enerjisinin-ihale-yapilmadan-alinmasi-ve-dagitim-sirketleri-ile-mevzuata-uygun-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/c71145a5-0197-42eb-a28d-c0dcf1c34165/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/12b50069-4c71-4c4a-acdf-27ad464cde9c/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1344f5cf-4d19-4417-af94-b2eae20ddec1/tasinmaz-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8732ea7e-8214-424c-9cc4-420bce941dc2/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/f9a760be-165f-4024-b5ad-1f8af8e27365/diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1ed05b05-512d-4828-8e15-7647d44f6ff0/sosyal-guvenlik-kurumuna-olan-faturali-borclarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/89d61e6f-c684-44ec-a047-94cb3c196bcb/kiraya-verilen-tasinmazlarin-ve-kira-bedellerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b504b9eb-9841-4a9d-a454-4af9a577b3dd/sosyal-denge-tazminati-sozlesmesinde-mevzuata-uygun-olmayan-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6c61e5cb-f334-4bfc-8fb6-9ae38cf1e629/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c3eaef43-f1be-499d-936d-922cdddb04fc/profesyonel-spor-kulubunden-loca-kiralanmasi http://kamubis.com/decisions/SayistayFinding/e91afbc1-dd30-43ee-8f33-823de0c99c3b/kamu-kurum-ve-kurulusu-niteliginde-olmadigi-halde-elektrik-dagitim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/329d9eb6-adbd-4289-956e-35e19841f2cf/bursa-su-ve-kanalizasyon-idaresince-evsel-atik-bertaraf-ucretlerinin-tahsil-edilmemesi-ve-belediyeye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/48de10b6-8149-403d-ac89-428054c290e7/maden-payinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a7f793e4-62b1-45b4-a915-81023f64027d/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-ilgili-idareye-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d04fd2b0-d545-4727-8c7b-35f08e5262ab/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b9724ff4-4568-48a8-b057-d806c28ab0cc/satin-alinan-telif-haklari-ve-bazi-bilgisayar-lisans-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9171be09-0aa4-4c67-a3d6-32f1cbed6281/sirketin-diger-faaliyetleri-sebebiyle-yapilmasi-gereken-gider-dagitiminin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/1c38fe74-a553-4bf6-a206-82f509f5a5b8/istisnaya-tabi-olan-faaliyetten-olusan-zararin-sirketin-diger-gelirlerinden-indirilmesi-ve-gecmis-yil-zarar-bakiyesi-verilmesi-sebebiyle-vergi-matrahinin-olusmamasi http://kamubis.com/decisions/SayistayFinding/e1cc7beb-fb14-46b8-8e5e-d921ea5b5437/sirket-yonetim-kurulu-uyelerine-saglanan-menfaatlerin-genel-kurul-karari-ile-belirlenmesi-gerekirken-yonetim-kurulu-karari-ile-belirlenmesi http://kamubis.com/decisions/SayistayFinding/5084301d-63ba-4e14-895d-82e6164b0326/personel-giderinin-sirket-hasilatindan-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/c09d4bc5-fd78-4a2f-baae-4fd0a851c21b/ilk-madde-ve-malzemeler-hesabinin-tuketime-iliskin-gider-kayitlarinin-duzensiz-olmasi http://kamubis.com/decisions/SayistayFinding/8174e883-d65d-4f41-b435-d16ef393ceb9/belediyenin-borclanma-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/16e464c0-b01e-416a-9181-3d0279dfd714/bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/c00c8688-7e3b-4bec-9fb9-651bd6802480/idarenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/e342a2e8-ba94-44a7-9603-6575d9de6743/tasinmaz-icmal-cetvellerindeki-tutarlarin-bilancodaki-tutarlarla-uyusmamasi http://kamubis.com/decisions/SayistayFinding/2157e0a0-40da-4576-bf14-2fb833a5274c/pesin-odenen-kira-giderlerinin-gelecek-aylara-ve-yillara-ait-giderler-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/42d34035-ed2b-4025-afaf-aec14305a3bc/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-amortisman-ayrilan-duran-varliklara-iliskin-amortisman-tutarlarinin-ise-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/3b8d16fa-ab28-4327-9e70-051819c5e24e/gecici-kabulu-yapilan-islerin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b983c736-2b95-4765-a86c-5c9ba8593758/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5887afb3-8a5a-4c1e-bfda-0377e3999fa1/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/2a664ab5-dfb8-4e04-8098-c30334b05fed/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/04751d7b-cdfa-4d0c-9e0d-7a3e1af6a893/geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/760725a6-5203-42b0-8ade-49ff24bedeba/haklar-hesabina-kaydedilmesi-gereken-bazi-hizmet-alimlarinin-bu-hesaba-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0d9a8aae-1052-48fd-b164-5018f2588cce/elden-cikarilacak-stoklar-ve-maddi-duran-varliklarin-100-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/aa02e4fd-739b-4d2c-ba32-32e2619b4a56/belediyenin-sahibi-oldugu-sirkete-yaptigi-ayni-sermaye-aktarimlarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7d4c8da5-e1ea-4a64-81b5-37d41d793602/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-amortisman-ayrilan-bazi-maddi-duran-varliklara-iliskin-amortisman-tutarlarinin-ise-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/cc361b28-1929-4922-9797-32653c903e84/mevduat-faizi-gelirlerinin-hatali-muhasebelestirilmesi-sonucu-yil-sonu-tablolarinda-gelirlerden-alacaklar-ve-gelirler-hesabinin-fazla-gorunmesi http://kamubis.com/decisions/SayistayFinding/8410e9fa-edc6-48df-9d21-4b28fa179c5f/satisi-yapilan-tasinmazlarin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/9cf4f972-0dc5-4725-84ba-b876f6a08d83/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1567e0e5-b9ba-4383-8acd-532269b5d4db/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/24b79bc9-2840-478f-9e1c-c27ae397035a/sayistay-ilaminin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/49d57fca-1b70-4bec-8ec5-587b832bc677/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0c82c452-4394-46d0-95b3-ccf463e5fff8/sosyal-denge-sozlesmesinde-konusu-disinda-hukme-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/e107444a-d590-4c41-878e-889552b13cbe/kadrolu-iscilere-270-saati-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/58224961-6b01-4dff-b24f-a00b7c9a630a/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/094bb62c-d4c3-43e5-8173-e6f35191430a/idareye-ait-tasinmazlarin-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6675e6d5-1c39-4754-9537-630c96f161a7/atik-su-aritma-tesislerinin-bir-kisminda-elektrik-enerjisine-iliskin-tesvikten-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/e976876b-7924-4785-9792-9b3d454043e2/yagmur-sularinin-uzaklastirilmasina-iliskin-harcamalarin-buyuksehir-belediyesinden-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/db4e576b-62e3-43f3-a984-e09f308577fd/su-ve-atik-su-tarife-hesabina-kacak-su-kullanim-maliyetinin-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/65264d4a-fdfd-47bd-b7e6-5e55c63db2b9/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3ceb05a1-3bbb-4fe0-befd-c463107c900a/dogrudan-temin-yontemi-ile-yapilan-ve-gerceklesmesi-belli-sureyi-gerektiren-mal-ve-hizmet-alim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ce7c7aec-4ad1-4489-b715-42d8050c70d5/banka-hesaplari-arasindaki-aktarimlarda-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d56913de-8760-4383-9a71-8bf650af9430/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d318f06c-4f49-41c4-b70f-74f5708cf390/diger-kamu-idarelerince-idareye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ad5bbde-7020-430b-99fe-af89b687c3f8/yapilandirilarak-ertelenen-su-alacaklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f421e5db-4448-46cd-9420-861b81cfc996/takipteki-alacaklar-icin-gelirlerden-takipli-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/8d3db121-a6cc-423f-b1a6-6fa9a98f8302/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenilen-varliklarin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/400b08f0-1e7e-451f-a46b-6b6b5dcc2cb3/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-muhasebede-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/44d2cf27-e7ed-467a-b162-a4e54dfe9296/bazi-halk-otobusu-hatlarinin-ihale-edilmeksizin-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/fac4e497-d126-4a5b-b1b4-7f349c1decc2/taksi-plakalarinin-ihale-edilmeksizin-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/77c273ad-0111-4daf-a619-ca83681f0b8d/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-varliklarin-satilmamasi-ve-satisi-yapilanlarin-yanlis-hesaplara-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7ce41f22-0844-4ffd-a08e-f363e897a500/kiraya-verilen-tasinmazlarin-kayitli-degerlerinin-ve-bunlara-ait-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3ae5137c-b483-4795-a0df-7c8af6afd0b2/faiz-gelirleri-hesabi-ile-banka-hesap-ozetinde-yer-alan-tutar-arasinda-uyum-olmamasi http://kamubis.com/decisions/SayistayFinding/4b871199-30b5-44d7-a98d-57e8536618be/dogrudan-temin-usulu-ile-yapilan-teslimi-belirli-bir-sureyi-gerektiren-mal-ve-hizmet-alimi-ile-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f4e6125b-0969-4dbf-8347-cbdede3845de/belediyeye-ait-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/394a4195-19a4-4e1a-b369-6dd83a7dba24/bursa-su-ve-kanalizasyon-idaresince-tahsil-edilmesi-gereken-evsel-atik-bertaraf-ucretlerinin-tahsilinin-ve-katma-deger-vergisinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d767e564-b169-4613-9178-26dc98886ac7/ulusal-enstitu-tarafindan-verilen-ideal-kent-odulu-toreninin-fransa-pariste-yapilmasi http://kamubis.com/decisions/SayistayFinding/19bf9f1e-299a-466d-b535-a6cf46b6d18c/ulusal-enstitu-tarafindan-verilen-ideal-kent-odulu-reklamlarinin-belediye-baskaninin-hususi-reklami-mahiyetinde-olmasi http://kamubis.com/decisions/SayistayFinding/2b4c08ad-91c0-4a89-b9bd-c4d262edbab1/belediyenin-gazetesinin-fahis-fiyatlarla-insert-dagitiminin-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/63be9cd5-eb4a-4d88-b872-2bd63c3722e4/profesyonel-spor-kulubune-ofis-kiralamasi-adi-altinda-nakdi-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/c8f9a639-ba4a-4f59-a8b3-cabc01e88df5/belediye-ile-ilgili-yapilan-rutin-haberlerin-bedelinin-odenmesi-ve-tv-programlari-hazirlatilmasi http://kamubis.com/decisions/SayistayFinding/317cd8fe-b771-43c7-8188-7feca7c84196/haklar-hesabinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligindeki-tanima-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0d3279e3-50cf-4fdd-a634-5a6447246a04/maddi-duran-varliklarin-yanlis-hesap-kodlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/34ddb966-4f9b-4cbc-9928-d0d1d7aa15b3/bedelsiz-devredilen-bir-tasit-ile-bir-bolumu-takas-bir-bolumu-nakit-olmak-uzere-alinan-arsaya-iliskin-islemlerin-yanlis-kayit-altina-alinmasi http://kamubis.com/decisions/SayistayFinding/73d70468-9e08-4757-b49f-b483971ae494/tesis-kapsaminda-kullanilan-dayanikli-tasinirlarin-tesisler-makine-ve-cihazlar-hesabina-kaydedilmemesi-ve-tesis-bilesenleri-cetveli-ile-sanal-ambar-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/c4b21a75-57a3-482a-ac3c-027582e4e70e/banka-kredilerinin-vadelerine-gore-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/588de085-ec5b-4742-82cf-008262b8209c/bazi-maddi-duran-varliklar-icin-hatali-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/34e39932-1e82-4e19-93dc-8f8acbcbc8d1/butce-ici-iktisadi-isletmesi-faaliyeti-ile-ilgili-bazi-giderlerin-kurumlar-vergisi-matrahindan-indirilmemesi http://kamubis.com/decisions/SayistayFinding/205ea8d6-1fd1-4621-aa55-d33e1b7e05ed/parasal-sinirlara-tabi-mal-alimlarinda-kamu-ihale-kurulunun-uygun-gorusu-alinmamasina-ragmen-ongorulen-ust-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/2b6dc971-e82f-49a8-bf1a-a2053033e3db/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b8795919-9288-4f6e-9cb1-a3f40fea704b/sosyal-denge-sozlesmesine-amaci-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/49a3aefa-e025-4ec4-aca6-7c6bda8dd746/kira-suresi-biten-tasinmazlarin-yeniden-ihale-edilmeksizin-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/bf10eced-80e8-44cf-bb0e-baa5cf3b6fdd/kiralama-ihalelerinde-uzerine-ihale-birakilan-isteklilerin-sozlesme-yapmadiklari-halde-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0fd8021c-655d-4053-90a9-f5ee33838a99/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregince-duzenlenmesi-gereken-bazi-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/33704dea-7c56-44a3-85c9-7722fbc93525/tasinir-mal-yonetimi-kayit-ve-belge-duzeni-yonetim-surecleri-ve-yetki-ve-sorumluluklarin-izlenmesinde-kontrol-eksiklerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7cc4370b-e229-4275-9a6c-ef67e291137b/yevmiye-defterinde-geriye-donuk-kayitlarin-yapilmasi-ve-yevmiye-kayitlarinin-muteselsil-devam-etmemesi http://kamubis.com/decisions/SayistayFinding/1ebbc4b3-ebf6-4ee3-ae2d-79e2c1ccfe95/vadesi-gecmis-alacaklarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/3aa5a417-4c6a-4d57-b298-6aa1602a386e/kompanzasyon-sisteminin-bakim-ve-onarimlarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/f685d102-c59b-44e2-b6fc-f947c35cac8b/belediye-tarafindan-muafiyet-kapsamindaki-tasinmazlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/a78a6a20-f648-4483-a5c6-7db5018bc26c/icme-suyu-ve-atik-su-aritma-tesislerinde-kullanilan-elektrik-abone-grubu-tarifesinin-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e05bbadd-dae5-42da-83ff-f9280938b06e/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/23d73164-2380-437a-98f3-d5f75fe286cc/su-ve-kanalizasyon-tesisi-harcamalarina-katilim-payinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/973b4534-5bf4-48c2-80a2-25a835b1a397/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/8c13e256-63b7-4d2b-afbc-7a2bd4a0d59f/ilan-ve-reklam-vergisi-mukellefi-bazi-isletmeler-icin-ilan-ve-reklam-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0f4bd11b-0100-4e7e-8dd9-bf63782c2068/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/8399c4cb-de20-4050-b725-bb95543bd452/belediye-sinirlari-icinde-yer-alan-isyerlerinden-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/48a0628f-8f64-4f70-924b-e6ac9a5437f8/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/bb8a80c6-f691-449c-b30b-f3f5bbd6467e/idare-adina-tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2a87aefd-8a0c-4b9e-a98a-1af8df3e19fc/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/aad2b3d3-fac9-4c5c-bf88-d08fdbfb1b5e/bazi-harcamalara-ait-odenek-ve-butce-giderleri-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/37d55604-3e59-4c31-8a9e-8d14e80bf930/belediye-sirket-iscilerine-odenen-kidem-tazminatlarinin-alt-isverenlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/8d72638c-2110-4676-b36b-326c3283b039/uzun-vadeli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5540841f-6262-4787-ad96-fd5eea4f4fd4/hurdaya-ayrilan-tasinirlar-icin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c03b3ee6-b6f0-450c-b8ad-2c3f47c70733/gelecek-aylara-ve-yillara-ait-gelirlerin-cari-yilin-geliri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e4058c3f-9250-46d7-8dcf-87ee16f2d332/verilen-guvence-bedellerinin-uzun-vadeli-verilen-depozito-ve-teminatlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9a705732-5e2b-4b59-81cf-7a45a3a0e1b4/verilen-on-odemelerin-avans-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6afc869a-1641-4c71-834e-f5247ce8b14f/sayistay-ilamlarinin-gereginin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/10f0374d-4f7e-4713-ae0a-d762eb5c74a1/mevduatlarin-bir-kisminin-mevzuat-hukumlerine-uygun-olarak-vadeli-hesaplarda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/13b2a8aa-7fbc-4837-a733-045b13b93532/idare-tasinir-mal-yonetimi-ayrintili-hesap-cetveli-tutarlari-ile-mali-tablolarda-yer-alan-tutarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/baaf59b5-f866-4572-8718-996c8ccf67c3/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/386145aa-4548-4cf2-9bcd-93aacec8e5ef/tahsis-edilmis-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/ea8cc273-81e0-4cdb-8bd0-6d282f90aed0/indirilecek-katma-deger-vergisi-hesabinin-yanlis-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2894e77e-df0c-422a-a5b1-cb8c884e4445/gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesabinin-bazi-sozlesmelerde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9d0c7de3-8bef-49ca-8e97-61dc358424e8/tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1a245b9c-7c93-416c-90b7-6183a4e60a68/belediyenin-dogalgaz-dagitim-sirketindeki-ortaklik-hissesinin-muhasebe-kayitlarina-alinmamis-olmasi http://kamubis.com/decisions/SayistayFinding/713bc502-7880-4c0b-920f-73b9670e50ae/yevmiye-tarihi-ve-numaralarinin-birlikte-teselsul-etmemesi http://kamubis.com/decisions/SayistayFinding/219e9021-40a3-44ac-a18e-decb820dcb7f/otopark-yonetmeligi-uyarinca-tahsil-edilen-otopark-bedelleri-ile-ilgili-mevzuata-uygun-islemler-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/fdbcf888-e1fc-4811-aade-a45d98243ba8/kredi-karti-ile-yapilan-bazi-tahsilatlarin-mevzuatta-belirtilen-sure-icerisinde-banka-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7a928c60-10e1-49ce-aa96-fd6283983e99/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/998ca1b9-89b1-4c73-b58c-81e19c26618b/belediye-tasinmazlarinin-ihale-mevzuatina-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/dc87467a-1099-4b3b-84e1-fe79ba15c117/zamaninda-mahsup-edilmeyen-avans-ve-kredilerin-kisilerden-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/2a04eaa5-1581-4a9f-8e2c-5cdd762d9d77/mahsup-donemine-aktarilan-avans-ve-krediler-icin-gecen-yil-butce-mahsuplari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/20fb2d5a-3df3-4b5f-9b55-c888bc43ded2/varliklara-iliskin-amortisman-ayirma-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a84e32d5-91bc-4cf0-a671-302650c7ff45/bazi-sirket-calisanlari-ve-aile-fertlerinin-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/fa82b1dd-27a1-4359-9e3d-c5ace458ab69/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/d45d1895-8030-43b8-90e4-b333c07d3749/tasinmazlarin-takip-ve-kontrolunun-yonetmelik-hukumlerine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d9b21791-c689-4b80-9b7e-fa20b2f0a70a/tasinmaz-tahsislerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/33b0f9ee-0d69-4481-be37-7d1cb7a4ebec/tahsil-edilen-otopark-payinin-mevzuata-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/e7cab58d-de52-403f-8a3c-c09e7cfda55d/muhtelif-bilgisayar-yazilimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/66ebe71c-7b9e-481e-840d-0a706b727294/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-fazladan-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/de96e1b4-83f9-40ad-b7da-d212303fcac4/amortisman-ayirma-isleminde-net-deger-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8f4843fc-66db-40cf-aca5-441faddf57dd/kiraya-verilen-duran-varliklarin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/cbd4e763-feb1-49f1-8296-decf0ffa374a/engelli-memur-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/09ae8253-2e38-46d7-9bc8-4ae1790b944f/yeniden-degerleme-orani-kadar-artirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/228c0536-1402-42d1-8196-6ca666c7de93/tasinir-ambarlarinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/664f77da-0016-462b-aaf4-9ae5598af994/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ea4b9b42-6c94-4912-9da3-a4e6ab3f6725/tahakkuk-eden-bazi-gelir-kalemlerinde-tahsil-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/3f554dc2-3d07-4a8a-8b54-13c3874b336f/indirimli-bina-vergisi-uygulanan-kisilerin-muafiyet-icin-gerekli-sartlari-tasiyip-tasimadiklari-hususunda-etkin-bir-kontrol-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/de80d0dd-74bb-474c-8b52-fba3e90a0a10/belediyenin-su-gelirleri-uzerinden-hesaplanacak-katma-deger-vergisinin-yanlis-zamanda-beyan-edilmesi http://kamubis.com/decisions/SayistayFinding/fd9f3865-fc00-41f8-ba6c-cfd76c08009f/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/3a9f6de0-de0a-4425-bf25-7306ec1027ee/butce-emanetlerinde-bekleyen-tutarlarin-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/3e17ccf4-a355-4982-b28b-96ecf3fddb74/borclanma-limitinin-asilmasi-ve-borclanma-icin-bakanliktan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/584fc9a3-97fd-460e-9602-83a123349419/sirkete-ait-konutlarin-satis-yapilan-kisilere-devredilmemesi http://kamubis.com/decisions/SayistayFinding/a83df017-0ede-466d-b231-40a9c862f196/sirketin-bankalardaki-cari-hesaplarinin-bir-sozlesme-olmaksizin-yurutulmesi http://kamubis.com/decisions/SayistayFinding/ea42cebf-f536-4d1a-911f-fb1730c66094/yapilan-veya-yaptirilan-insaatlarda-yapi-denetimi-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8b3836aa-d6cc-4394-bd60-5fc1a368d3a6/sirketin-yillik-faaliyet-raporunun-suresinde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/eb81309c-4ba2-4f42-9da3-2596c7db5619/envanter-defterinin-mevzuatin-ongordugu-sekilde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f5b89e62-8db5-4905-a7c0-f7d511365b6c/ozkaynaklar-degisim-tablosunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/1e546b45-e589-4c62-a4eb-f715cb791c04/verilen-siparis-avanslarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/19c79cd9-8b0c-48e8-8c8d-631f1fbca841/kesinlesmis-sayistay-ilamlarinin-infazinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/96611426-48bb-4532-94fe-8fd4653ae6b4/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/c17ce96d-d643-4255-9827-4b29ec31a18f/kalkinma-ajansina-aktarilmasi-gereken-paylarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d06c8760-c991-4a43-95a1-57c4a66473f2/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/0e85a1c0-8f7a-4ada-a537-daffb3433d21/isgal-altindaki-bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e2cc41f7-ab4e-4d79-b832-b30c99d92b70/bazi-tasinmazlarin-tahsisinde-surenin-belirsiz-olmasi http://kamubis.com/decisions/SayistayFinding/a1cdc45d-a5ba-4f6f-ac87-c5847bc1206b/gecekondu-kanunu-geregince-olusturulan-fonun-vadesiz-hesapta-tutulmasi http://kamubis.com/decisions/SayistayFinding/76dfb46b-4ceb-4664-9bc9-c2ea7ac5e337/muhasebe-kayitlarinin-geriye-donuk-degistirilmesi http://kamubis.com/decisions/SayistayFinding/dfb68a76-6c90-411f-a0f7-de677796c64c/uzun-vadeli-guvence-bedellerinin-hatali-hesapta-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/2c4cf79e-a456-4228-821d-c50dcd8aaf33/tahsisli-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/9baaef49-d40a-4cf0-8d47-bab285271b96/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a3e694ee-3bcf-4968-9391-3ad6660779ff/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/25a513f9-80ed-49b2-b722-82b466ae7bf7/dogrudan-temin-alimlarinin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/6f5d353e-0777-412a-9e87-c5d8f1d6ec00/akaryakit-alimlarinda-ilk-madde-ve-malzeme-hesabina-kaydedilen-tutarlarin-tuketim-durumu-dikkate-alinmaksizin-ayni-yevmiye-kaydinda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/dc938425-0ed4-4431-b023-6b94632ccbba/amortisman-defterinin-tutulmamasi-ve-amortisman-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/8cc08bb7-4ce5-43c2-a673-8af9c32c6365/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/93d90200-28a7-4151-8c19-02dc46111681/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/cdb0b4e5-f668-495f-8970-1472d500401f/internet-sitesinde-bulundurulmasi-gereken-bazi-bilgilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/76403520-73a3-49c8-a3a5-b647a60e7204/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f6ec9742-116f-4e04-8b80-4f76f01cf952/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/8b3d84ae-70bf-4b65-83ef-9554c969e3dc/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bebf28fe-fc1a-4309-97c2-2b6e2865b5a9/istisna-kapsaminda-yapilan-alimlara-iliskin-odemelerde-vergi-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4154a8e3-43b3-4948-8eb8-d59eccede45e/istisna-kapsaminda-olmayan-alimlarin-ihale-yapilmaksizin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/e7a53728-228e-47da-965c-25ae5cc78308/yillik-faaliyet-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/e5921dae-212a-4514-9717-1371907c76ba/envanter-defterinin-mevzuatta-belirtilen-sekilde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/6e99c937-14b3-4a41-a2a7-2c7d064066a1/sirketin-finansal-tablolarinin-bagimsiz-denetime-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/9e167443-6cb1-48e4-8b78-42786e3073b4/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/dc20c6e2-5f1a-4a4d-9a5f-d5cfd0e55409/odenen-elektrik-faturasi-bedelinde-muaf-olunmasi-gereken-elektrik-tuketim-vergisinin-de-bulunmasi http://kamubis.com/decisions/SayistayFinding/5d0fd403-e540-4e0f-b977-4b39163b1633/kurumun-2020-yili-tahsilatlarinin-devreden-ve-cari-yil-tahakkuklarina-oraninin-dusuk-kalmasi-ve-bu-tahakkuklar-icinde-zamanasimina-ugrayacak-alacaklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a637dce3-3f98-4f10-80fa-c11b30a4f3bd/alimi-yapilan-bazi-mal-ve-malzemelerle-ilgili-tasinir-islem-fislerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/c728062a-85d6-4ea3-b161-a2b4459096c5/satin-alinan-bazi-mal-ve-malzemelerin-ilgili-aktif-hesaplar-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/5dce15b3-403d-460e-9e79-c4540ded0a47/kidem-tazminati-karsiliklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3c25a2b9-0995-477c-98f0-5be2aa5a88bc/bazi-mal-ve-hizmet-alimlarinin-muhasebelestirilmesinde-katma-deger-vergisi-tutarinin-mal-bedeline-eklenmesi-gerekirken-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/ae84a928-3858-4e07-b6e1-0364d0e2b1b2/dolu-mudurluk-kadrolarina-baska-personel-gorevlendirilmesi-ve-harcama-yetkisi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/cc0f5d74-e26a-4766-bb3c-1d7fd4c5561e/arac-kiralamalari-ve-hibe-yoluyla-tasit-edinilmesinde-yasal-duzenlemelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6257e190-e982-449b-a773-50cb97a6148d/sosyal-denge-sozlesmesinde-mali-hukumler-disinda-hususlara-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/4c64b0f6-5ff4-4efb-9fcd-137378cb0874/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/316a2f4e-8c6e-4e3b-85af-ec3a1b4b661c/ilan-ve-reklam-vergisi-ile-eglence-vergisi-tarifelerinin-belirlenmesinde-yasal-duzenlemelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f997a783-9e6e-43b5-ab23-174f99334939/belediye-sinirlari-icindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6f3d17e8-2315-442b-800c-d2b42e927089/belediye-tarafindan-ruhsat-verilmeyen-meslek-gruplarinin-cevre-temizlik-vergisi-ve-emlak-vergisi-mukellefiyet-islemlerinin-etkin-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/3259a484-2c83-4166-94df-b2150dcadfb8/belediye-sinirlari-icerisinde-eglence-vergisine-tabi-faaliyet-gosteren-isyerlerine-iliskin-tahakkuk-ve-tahsilatlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3f0624f1-38d4-48c9-b326-f71684289381/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c179e20e-67a0-46f9-965d-ff67d0ea22f8/hukumsuz-hale-gelen-teminat-mektuplarinin-iade-edilmemesi-ve-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/5dd943d6-79ed-4d05-aca9-2c7e8cc76f5a/belediye-kanununda-belirlenen-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/be83c854-92ed-43f0-aad8-6fddccb58803/kidem-tazminati-karsiliklarina-ait-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9e4b5f24-955b-4960-bd78-f2f51f65b631/kalkinma-ajansi-paylarinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/77c8b03a-3d46-451f-824b-f1e9ae95e38f/alinan-teminatlarin-vadelerine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/86696df3-8632-4648-ad50-bc8921a3f4b8/2019-yilinin-aralik-ayina-ait-isci-ucretlerinin-2020-yili-ocak-ayinda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/621fbde0-5ad5-4703-8510-97e19dff1f9c/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/391bf135-14a5-4840-8a08-8955b9c4dd65/belediyenin-yapilandirilmis-vergi-ve-sosyal-guvenlik-yukumluluklerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8e0a99db-304f-42e5-acb2-e7585ffe3910/tasinmazlarin-birikmis-amortismanina-iliskin-mali-tablolarda-eksik-bilgi-sunulmasi http://kamubis.com/decisions/SayistayFinding/0544fdaa-dfa0-455a-9efa-28d053d14999/tahsis-islemine-konu-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/36733fdf-b297-40a1-a28a-0a62198bcf43/bazi-tasinmazlarin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/22fc907e-4d8f-4509-b953-d5452bc516d7/belediye-sirketine-ayni-sermaye-olarak-devredilen-bazi-tasinmazlarin-deger-tespitlerinin-yapilmamasi-ve-belediye-sirketi-tarafindan-dogrudan-ucuncu-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/94bc41a0-369d-48be-87f3-6e87f548484a/acik-ihale-ile-alim-yapilmasi-gereken-bazi-alimlar-icin-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cc6b3e7f-e013-4b00-bad2-15413dcee517/kidem-tazminati-karsiliklarinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/eff88cb6-be9a-49d0-9632-57711c301690/ekonomik-omrunu-tamamlayan-tasinirlarin-hurda-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/fba7f5d3-1f8e-4fa9-8455-f85e41dcc2fd/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/daca5553-4877-41b6-a872-20a06217a2ec/mahalleye-donusen-koylerden-cevre-temizlik-vergisi-alinmasi http://kamubis.com/decisions/SayistayFinding/06f4a64a-cfd0-40fa-af65-07ff4b3f1df6/mevzuati-geregi-tahsil-edilen-eglence-vergilerinden-verem-savas-dernegine-gonderilmesi-gereken-tutarlarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/8090808f-e4ee-4aba-aa07-a98aff26c794/dava-safhasinda-bulunan-alacaklarin-supheli-ticari-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/cdc31511-cf6c-471a-9ac5-8a4d95a8ce80/guvence-bedellerinin-guncel-rakamlarla-kayitlarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/576004f4-bd8a-4f33-9683-dbd1c7db2414/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/205fdb48-b33e-421b-9735-e10e9b6cc12e/cevre-katki-paylarinin-cevre-ve-sehircilik-bakanligina-gonderilmemesi-ve-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/41e4a156-8dff-4791-a960-f23afeb8ad2c/kamu-idarelerine-olan-borclarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/0fc1a146-57ef-494e-a0e5-a8a34f81f351/yapilmakta-olan-yatirimlar-hesabinda-izlenen-ve-gecici-kabulleri-yapilan-islerin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/192dabcf-ea92-4247-8a74-d7f64cce4272/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/d96e1a1a-7956-4c8f-91f7-a4da214ed8d6/icra-yolu-ile-odenen-kurum-borclarinin-kisilerden-alacaklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/4783f82e-e6b7-4199-91cc-242fed5baed5/idare-tasinmazlari-icin-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/1cef0f32-85da-4f5f-b9b3-8a794e0839ea/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/f0eb94a4-a3a5-484e-b046-182ed0847487/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/612fe7d1-c1ff-448a-8299-0ae461d7b52a/ruhsatsiz-oldugu-tespit-edilen-is-yerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/ea7bfa1d-2cb7-4d62-a483-ebbc6592c1d8/otomatik-odeme-talimati-verilen-elektrik-telefon-ve-internet-odemelerinden-damga-vergisi-kesintisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b670b3ed-9723-4402-a0ac-025d656a16a1/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/f524a837-5663-4401-b323-93a21bac91d8/kefken-cevre-yaz-kampindan-ogrenci-ve-genclerin-disinda-belediye-ve-diger-kamu-idare-personeli-ile-belediye-sinirlari-icinde-ikamet-eden-vatandaslarin-ucretsiz-yararlanmasi http://kamubis.com/decisions/SayistayFinding/1f40e064-7f58-4846-bd1f-671526b30113/iscilere-yillik-izinlerinin-mevzuatina-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e3d85017-ee14-4e19-8c6c-ae2dfacc647a/belediye-sinirlari-icerisinde-faaliyet-gosteren-is-yerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuku-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e86e72dc-b105-4224-b234-7e7d9b4d6e16/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d68c8650-99b1-4fa6-b95a-47ba056f9ee4/mevzuati-uyarinca-buyuksehir-ilce-belediyeleri-tarafindan-tahsil-edilen-cevre-ve-temizlik-vergisinin-20sinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4089d87f-4e5d-44e7-9566-9f4941f634c2/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/289c538a-05e4-4f24-ba30-77314c901b05/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2d329961-5488-4e5a-8435-c3d864674664/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3b8dde46-edbf-4351-9040-841d33a721b1/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e5e8cd3a-b56e-4d64-b495-0dce4355e90c/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-muhasebede-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/8e5c2f75-faf6-42e8-93f7-f7e517fda507/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenmesine-karar-verilen-maddi-duran-varliklarin-tamamiyla-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/4bfd2258-9857-48d2-b4f0-7523cbe2ef3b/yap-islet-devret-modeli-ile-gerceklestirilen-park-ve-otoparka-iliskin-hizmet-imtiyaz-varligi-ve-gelecek-donemlere-ait-muhtemel-vazgecilen-gelirlerin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/a2092f14-864f-4182-a211-9fe1806c23b1/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d4953e65-aeb7-441a-855a-3a468e3acdb6/kentsel-donusum-uygulamalarinda-kurum-hatalari-sebebiyle-mali-kulfet-ve-risklerin-olusmasi http://kamubis.com/decisions/SayistayFinding/425276c2-38c1-4086-b805-4e7153878024/dogrudan-teminle-yapilan-ve-belirli-bir-sureyi-ihtiva-eden-alimlarda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/871297a5-c4ad-4f8b-85f7-aae8b6a468b1/billboard-ve-reklam-alanlarinin-bir-vakfa-bedelsiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/f03160b0-8f01-4074-8793-619af957cc04/belediye-sinirlari-icerisinde-faaliyet-gosteren-tedarikci-firmalardan-bazilarinin-bazi-aylarda-elektrik-ve-havagazi-tuketim-vergisi-beyannamesi-vermemesi http://kamubis.com/decisions/SayistayFinding/833691d4-e86d-4a3a-8931-e9643bf868ac/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/fcaf7cf6-bfa8-45f4-8b74-591ed39111f7/bazi-isyerlerine-ait-cevre-temizlik-vergisinin-hatali-olarak-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/68fd6815-eb37-42e4-b95c-1cd75377368d/fiilen-isyeri-olarak-kullanilan-tasinmazlarin-tapuda-konut-olarak-gozukmesi-nedeniyle-emlak-vergilerinin-ve-cevre-temizlik-vergilerinin-mesken-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/1b6e66fa-55f7-4c0f-a41e-85b9284ce02a/banka-hesabindan-yapilmasi-gereken-odemelerin-kasadan-yapilmasi http://kamubis.com/decisions/SayistayFinding/559c5cdd-f0c7-4721-a3a0-d80957faecec/arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ee448540-fef3-4394-9173-18a8f949c790/belediyenin-iller-bankasi-anonim-sirketindeki-ortaklik-payinin-gercek-degeri-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2127534d-2c04-4ec2-9bc0-cc210c000f12/yarisindan-fazlasi-karsiliksiz-hale-gelen-sirket-sermayesi-icin-iyilestirici-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/06ab8d28-a3e2-47c0-adb7-d60d591a3630/yapim-islerinin-ihaleye-cikilmadan-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/d5e52c1a-457b-4448-aae1-57e4f9cc4d92/sozlesmelere-iliskin-damga-vergilerinin-alt-yukleniciler-tarafindan-yatirilmamasi http://kamubis.com/decisions/SayistayFinding/68fec869-839e-4616-adb6-f6fa1f135c92/kredi-kartlari-ile-yapilan-tahsilatlarin-mevzuatta-ongorulen-surede-sirket-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d7020dfa-6007-4f0a-8b56-2cf04b93912b/bazi-donen-varlik-alt-hesaplarinin-belirli-donemler-itibari-ile-alacak-bakiyesi-vermesi http://kamubis.com/decisions/SayistayFinding/0646ac49-0aa3-450b-9610-2b108e65d980/yol-harcamalarina-katilma-payina-iliskin-islemlerde-mevzuata-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/115597db-bb71-4299-a2a7-c446ecdc371d/ihalelerde-yasaklilik-kararina-iliskin-bildirimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c9c4f16e-486d-4994-b9a5-b311ac62028e/ticari-minibus-hatlarina-iliskin-toplu-tasima-hakkinin-suresiz-olarak-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/53eb9f2d-2d67-4a61-b3a3-7a6e37b0d296/termal-otel-isletmeciliginde-mevzuatta-olmayan-yontem-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fd2dbb8f-bd0a-45a5-b974-39eaccc8deac/personel-calistirilmasina-dayali-hizmet-alimi-odemelerinde-fiilen-calisilmayan-gunler-icin-yemek-yardimi-odenmesi http://kamubis.com/decisions/SayistayFinding/f9dc1fcc-1863-4251-9ed9-d9b5b48977cc/mulkiyeti-belediyeye-ait-olup-kiraya-verilen-tasinmazlardan-kira-suresi-sona-erenlerin-ihale-yapilmaksizin-sozlesme-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/b269707b-781c-46fe-9141-3ac7327e6687/muhammen-bedelin-belirlenememesi-sebep-gosterilerek-bazi-ilanlarin-sadece-yerel-gazete-ile-sinirli-tutulmasi http://kamubis.com/decisions/SayistayFinding/28f476c8-b038-4c58-ad1d-04a14f561b79/mal-alimi-ve-yapim-islerinin-bir-kisminda-temel-ihale-usulleri-yerine-pazarlik-usulunun-uygulanmasi-ve-rekabet-ilkesi-hususunda-yeterli-ozenin-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/23a6139e-7cd9-4fc2-b2bb-a6bcd7f84efa/maktu-alinan-eglence-vergisinde-mevzuatta-belirtilen-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/595751f3-42ae-46ed-86ee-49823729d35c/kurum-tarafindan-sunulan-cesitli-hizmetlerde-bazi-kisi-dernek-vakif-ve-kurumlara-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/cceac9a0-c5d0-4b06-ad07-ef27f15e2e23/kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/eba02a30-7ecc-459c-8a29-4c681af25dfb/ilan-ve-reklam-yerlerinin-kiraya-verilmesi-ihalelerinde-ilgili-firmalar-tarafindan-sozlesme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/70d3a365-5720-4d8d-a904-fb186332a089/idarenin-bazi-tasinmazlarinin-ihale-ve-sozlesme-yapilmaksizin-ecrimisil-karsiligi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/23bc7d90-121b-4f38-8029-e8abd04401b8/herhangi-bir-sozlesmeye-dayanmadan-belediye-sirket-personelinin-kurumda-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/fd519d9b-e1ac-4922-a80c-b71d4645b8f9/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilacak-binalardan-teknik-altyapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/528094fe-fba9-4654-be96-07226df7fce1/elektrik-ve-havagazi-tuketim-vergisinin-sistemli-bir-sekilde-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/907b9bc6-fecf-40e4-843f-3555301ccc8c/belediye-tasinmazlarin-kiralanmasina-yonelik-ihalelerde-istekliler-hakkinda-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6f37d69a-4262-4370-8eed-09e1568e3401/belediye-sirketine-yapilan-tasinmaz-kiralamalarina-iliskin-ihalelerde-rekabet-ortaminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/2ff532f7-1b55-45e6-ba54-979f06a51dd1/belediye-sirketine-dogrudan-verilen-park-bahce-bakim-ve-onarim-isinin-bir-kisminin-alt-yuklenicilere-yaptirilmasi-ve-mezkur-is-kapsaminda-yapim-islerinin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/919b9c21-a134-4d46-b3cb-84df0a4a8229/alt-yapi-kazi-calismalarindan-elde-edilen-zemin-tahrip-bedellerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/411b9828-187f-44ad-afc1-b03659ed6104/tahsil-suresi-gecen-alacaklara-iliskin-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/117a78a0-cdaf-42d5-86fd-a6488c031b18/kiraya-verilen-yerlerin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/50910d1d-2814-4db6-b6c5-f3f5feb332e2/butce-emanetlerindeki-tutarlarin-gelir-kaydedilmesi-surecinde-ayrim-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9868e712-5c06-4749-b028-ccfa0eb39261/banka-kredi-faizlerinin-tamaminin-ilk-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c83fd320-8879-45a5-a792-e5553be2aa43/ecrimisil-alacaklarina-iliskin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1900a817-7314-4fd1-8861-f8fe4828a8b7/yapimi-tamamlanmis-maddi-duran-varliklarin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/fbf2c16d-038d-45c2-9f2a-69010328878a/tecil-edilen-emlak-vergisi-tutarlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f9508c69-aaf3-416c-9c2e-8541214fe0e1/butce-emanetleri-hesabinda-ilgisiz-islemlerin-izlenmesi http://kamubis.com/decisions/SayistayFinding/a8d8f03f-a63b-46fa-b575-bdbacc230b4c/vadesinde-odenmeyen-kira-alacaklari-icin-yil-sonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/76af3b5e-2891-412b-bbbc-64d16d2c9702/sayistay-ilamlarinin-kaydi-takibi-ve-infazi-hakkinda-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1a2ebe4d-c12e-49fc-b2f1-8796cbc456de/odenmemis-sermaye-taahhutlerinin-bazilarinin-mali-tablolarda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/577c51f8-ebcf-4336-a6e7-3d4d45e554ad/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9ec3bbe5-e2f9-4327-bc8d-34483150a3f1/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/8446df3b-e416-4eef-8632-59e79331a290/idare-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/29ac7b82-acac-45a5-b732-cd77c902432a/avukatlik-vekalet-ucretlerinden-butceye-aktarilmasi-gereken-tutarlarin-butceye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/aac89f1d-2fed-40ed-8a22-8c1a31e0849b/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-kesintilerinin-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/1d0191aa-2b91-48d4-966c-48a2ae25a153/tasinmazlarin-satisi-ve-kiraya-verilmesi-sureclerinin-yonetiminde-hukuki-sorunlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/e92c7dc7-9075-4a4d-a3b5-64ee2e8698f5/dogrudan-temin-yontemi-ile-gerceklestirilen-ve-belirli-bir-sureyi-gerektiren-mal-ve-hizmet-alimlari-ile-yapim-islerinde-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/0f4c95f3-29bf-4f42-a849-4e087e92e44e/elektronik-ihalelerde-teklifleri-degerlendirme-disi-birakilmasi-gereken-isteklilerin-tekliflerinin-degerlendirme-disi-birakilmamasi http://kamubis.com/decisions/SayistayFinding/e4f92171-4cf4-4ef4-918c-7e6e9ce261cd/yapim-ihaleleri-yonetim-sureclerine-iliskin-guvence-mekanizmalarinin-etkili-isletilmemesi http://kamubis.com/decisions/SayistayFinding/f32edf6d-b746-4e42-8dd7-61ad8f470493/yapilan-ihalelerde-ortaklik-durumunu-yansitmayan-ticaret-sicil-gazetesi-ornegi-sunan-isteklilerin-tekliflerinin-degerlendirme-disi-birakilmamasi http://kamubis.com/decisions/SayistayFinding/72d44229-a72f-4190-b54d-7254ecd5c621/elektrik-alimlarinin-ihale-yapilmaksizin-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/40027307-9880-417c-afac-8c2f472f1999/belediye-meclisi-karari-gerektiren-islemlerin-meclis-karari-olmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/21fdbbc6-17f1-44d8-90a1-81a17a21411f/satisi-yapilan-tasinmazlarin-cikis-kayitlarinin-satis-degerleri-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/de9e6af4-9e89-4889-b5f6-e9d1337f1ccd/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/55df38df-843f-412a-8dde-639e97068319/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/87e2cefe-ffca-4daa-90d4-068a52f9d708/pesin-tahsil-edilen-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2eac4aee-c23e-4e29-b627-eab746088e12/kisilerden-alacaklar-hesabindan-yapilan-tahsilatlarin-butce-geliri-olarak-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/8e9a2e99-6dba-41d2-bbab-87719210f357/mevzuatta-belirtilen-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/6a88f2b5-3604-4832-8f97-f74702a65e43/maden-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/484d879e-23cd-445d-8ccb-c0c8b9ecb909/kanunda-belirlenen-parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/1977c324-e23e-49cc-9513-d818bc4e44c1/taksi-duragi-olarak-kullanilan-tasinmazlara-iliskin-ihale-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/a6675545-837f-435e-80e0-ab3a60508b94/belediye-tasinmazinin-meslek-kurulusuna-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/4caa146f-d130-4a91-b35b-f3f500b24683/temsil-ve-tanitma-gideri-olmayan-bazi-harcamalarin-temsil-ve-tanitma-giderleri-tertibinden-odenmesi-ve-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/990d0085-c8fa-4422-9c69-46a8d2bca4bd/mahsup-donemine-aktarilan-avans-ve-krediler-icin-butce-mahsuplari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6a973699-1a9b-4baa-a27b-dcdb59a633ec/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/fddd5f11-7ec9-4acd-86cb-07741c1d441f/tasinmazlara-ait-envanter-islemlerinin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/8d011246-2a4d-4fb3-a37a-be8d3e6ae8a6/arsa-satislarindan-elde-edilen-olumluolumsuz-farklarin-gelirgider-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b4f6bcfc-f738-40b6-a392-6b7da0ab0c13/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2049de0e-e975-4571-ba2f-310fd1271121/sozlesmeli-personel-ucretlerinin-belirlenmesine-iliskin-belediye-meclisi-karari-bulunmamasi http://kamubis.com/decisions/SayistayFinding/abf451e8-9f37-4502-9e48-ed9b479f815c/yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ba9d3525-ee07-452e-a037-d85bb9ee3e3f/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/7653f4e7-8e9d-462b-b687-afad7a802171/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/ffac232b-59f5-4e79-a1cb-f1dbeeb3325e/iscilerin-birikmis-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/09f358ce-9801-4aed-bbab-f75ad1f6fd0e/hazineye-ait-tasinmazlarin-satisindan-belediyeye-gonderilmesi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f592e270-0654-4372-96e6-189ab5450f56/buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilatinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/efa4e64e-c934-45ea-86f5-98680e14ca29/ilce-belediyesine-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/fde6c7fd-4320-4153-a597-c0783b6c3b10/belediyeye-ait-tasinmazlarin-spor-kulubu-ve-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/5af39f48-5080-4321-90b6-cbf893edc43d/belediye-tasinmazlarinin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/c9b778d4-94df-45c8-be27-83e545c2be9e/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/db245431-5ed9-407b-b3bf-1d1ba4623009/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/646c50b3-ed83-434c-ad82-ddc42ad1c70c/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c8ef9424-ad21-4e4a-93fe-99305182b571/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/764df0ea-1a05-4b37-9a4b-6ae18a94fb91/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ad1ebe2c-02e2-40bf-9331-12b5ebcbe4de/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/95bd976b-ee0a-4f4d-b6af-2fedd85b8824/kisilerden-alacaklar-hesabindan-yapilan-tahsilatlarin-butce-geliri-olarak-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f46b19c3-7031-4a02-969e-cf265f6bfd2f/asgari-ucret-destek-primi-tutarlarinin-issizlik-sigorta-fonuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e19e8a6c-8b49-4dfb-bcfc-d4f2fbda4a33/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/32e9bdd4-20f8-4609-ab94-8d2b54272a99/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ce854702-e982-4eba-9e6b-4f932dfa0c60/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3692d6e9-c814-4daa-9b36-46530436d892/kisilerden-alacaklar-hesabinda-kayitli-alacaklarin-mevzuata-uygun-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/59d5576b-8f48-4076-b375-9cf294c7f311/belediyenin-gorev-ve-hizmet-alani-ile-ilgisi-olmayan-alanda-sirket-kurulmasi http://kamubis.com/decisions/SayistayFinding/4c7c972f-848a-4410-9c3a-1ea4d0d67c1d/elektrik-faturalarinda-yer-alan-trt-payinin-odenmesi http://kamubis.com/decisions/SayistayFinding/c61e63b9-d499-44da-88bb-68eda0148eab/belediye-adina-tescilli-tasitlarin-belediyenin-envanter-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7c1860ea-17f4-453b-9a15-9032c4836b0f/buyuksehir-belediyesinin-yetki-ve-sorumlulugunda-olan-yerlerde-yetkisiz-kisilerin-otopark-hizmeti-sunmasi http://kamubis.com/decisions/SayistayFinding/a631138e-a9a5-46df-980a-799bdcb230e1/tasinmaz-tahsis-suresine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/78130883-ad04-4f78-a369-7eab25aa559d/hazineye-ait-tasinmazlarin-satis-bedellerinin-tahsil-edilen-kismindan-hesaplanan-belediye-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/47514220-67cb-4b32-a06b-2df66f7689a2/bazi-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6d2f4f7a-3661-41bd-a834-56db8a73fdaa/bazi-ihalelerin-ihale-dokumaninda-hafriyat-dokum-alanlari-belirlenmemesi-ve-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f165ddc6-0af0-431b-b50a-84af6b413736/kanunda-belirlenen-parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/807439f3-6414-4ebd-a186-c9d8e1d8544f/yapim-islerinde-is-artislarina-iliskin-gerekce-raporlari-dayanaklarinin-yeterli-olmamasi http://kamubis.com/decisions/SayistayFinding/7533ecb3-1230-4e46-8f64-d75a30246acf/spor-merkezi-ikmal-insaati-isinde-uygulama-projeleri-olmasina-ragmen-birim-fiyat-teklif-alinmasi http://kamubis.com/decisions/SayistayFinding/f79b709c-f168-48b1-ab3b-f110af674896/taseron-iscilere-odenen-yillik-izin-ucretleri-icin-rucu-islemi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fd293a21-6dbf-407e-b226-735a1256c56e/konut-ve-catili-isyeri-olmayip-kiraya-verilen-tasinmazlarin-kira-artisinin-sartname-ve-sozlesmesine-gore-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/7cbf7eca-9834-44bf-a642-ce94ab8a4570/yapim-isi-hakedislerinden-gecici-kabul-noksanlarina-iliskin-yapilan-kesintilerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/469d0018-d4f9-41f7-8fa3-9f32e5d49529/temsil-ve-tanitma-gideri-olmayan-bazi-harcamalarin-temsil-ve-tanitma-giderleri-tertibinden-odenmesi-ve-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/71350005-d4c9-46c4-a3f9-906ca59c0ffc/belediye-baskani-disinda-temsil-agirlama-butcesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/da9a2352-b6b4-43b7-bad6-a033e2f5673e/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/5b9355e9-d0d9-465f-ad28-9124b8cdbabd/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/92f36cf3-d6c4-4589-8179-a1390eefaa5c/iscilerin-yillik-izinlerini-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/abc695ab-d674-4e42-a474-c407b3d539e3/kesinlesen-sayistay-ilamlarinin-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c67f2a21-da5e-49dd-9748-0833f9425db3/personel-servis-calisma-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/02f82e91-bdf8-4f9b-b9f8-69f21906771e/okul-servis-calisma-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/75c992a1-5735-4879-b1dd-5557cb4b6357/sehir-ici-calisan-halk-otobuslerinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/5d31c052-af40-491b-b1f1-afd3bf4cba41/sosyal-denge-sozlesmesinden-yararlanan-personelden-sozlesme-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/c37c0193-7fed-4147-b5f0-6dd85eb8e0fe/idarece-ihtiyac-duyulan-arac-temini-isinin-yapim-isleri-kapsamina-dahil-edilmesi-ve-dahil-edilen-araclarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/506dba3c-a8ba-4246-bf1f-bc123b2efbb3/temel-ihale-usulleri-yerine-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1adbdaac-9fa9-4665-bc0c-6ec51aa238f5/otopark-gelirlerinin-vadeli-hesapta-takip-edilmemesi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/878e5b3d-ac1e-42a0-8da9-e26085c8a92b/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyetine-devam-eden-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/595e71be-e2c2-4953-ab95-1aca784dab5a/buyuksehir-belediyesine-ait-tasinmazlarin-bazi-derneklere-bedelsiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/b6081189-2e41-47bd-bb7e-ef97a8a305fd/ilce-belediyelerine-kafeterya-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/62eebf2e-6060-4662-84db-326e160c41a7/proje-ozel-hesabina-kayitli-tutarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/184f197b-ceeb-44a4-a70f-f9145cd226cd/kurum-mali-tablolarinda-yer-alan-tasinmaz-hesaplarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/79139d8d-df20-48b8-903e-4c21c2fcc2aa/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/d07e32d9-8f7c-45e5-9d7f-9b95028eb8cd/naklen-zabita-memurluguna-atanmada-yonetmelik-hukmunun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/9bbdeb71-258b-4a31-bac6-9ade2dd1562a/naklen-itfaiye-erligine-atanmada-yonetmelik-hukmunun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/4adaf17f-dc0c-4ab6-ac8a-f884f31753aa/mufettislige-hatali-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/873c547e-7650-45d5-a138-2789a9e173b8/vakif-ve-derneklere-suresiz-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/59a94d64-ada9-4e9d-b9f1-e30592d92c0d/derneklere-kiraya-verilen-tasinmazlarin-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/52aca1f1-e311-4ee2-9a1f-e87804e1d837/cevre-temizlik-vergisinden-aktarilacak-payin-suresinde-buyuksehire-odenmemesine-karsin-gerekli-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/c8ca957d-7ea0-4763-9ecb-023318dad13f/sehirlerarasi-otobus-terminali-isletmesi-suresinin-ihalesiz-uzatilmasi http://kamubis.com/decisions/SayistayFinding/939de673-4535-4cf5-b42a-fc32320d7e9f/danismanlik-hizmetleri-ile-baglantisi-olmayan-islerin-bu-kapsamda-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/f1c1885b-4db2-4a72-8018-5be0250005b4/sozlesmeli-calistirilan-egitmenlerle-ilgili-esaslarda-belirlenen-olcutun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/33b59d52-ba75-4f38-8d46-b781cec02ebb/spor-kompleksinin-profesyonel-spor-kulubune-kiralanmasinda-rekabeti-engelleyici-uygulamalar-olmasi http://kamubis.com/decisions/SayistayFinding/df33d8b5-540a-4c95-9384-5813c725cb47/sirket-iscilerine-odenen-kidem-tazminati-tutarlarinin-sorumlulugu-bulunan-alt-isverenlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/68ba5f74-2732-4341-bca6-4bcc6fff41cb/10-yil-sure-ile-kiraya-verilen-tasinmazlarin-5-yildan-sonraki-kira-bedelinin-hakim-tarafindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/14d764db-355e-48b7-b040-5d54bb066f94/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9373a50f-9162-424f-b85c-dceb120c6d11/yevmiye-defterinde-islem-yapilmayan-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a0936ada-44ac-4cf6-8a1b-5aa7236babab/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2618de6c-633b-43f8-8820-e12e0b87f003/tapuya-kayitli-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0d5a13eb-c750-4191-8e55-5176b00166c3/ortak-altyapi-hizmetleri-kapsaminda-tahsil-edilen-gelirlerin-kuruma-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/afa95da9-a58b-4941-8b9a-379a9cc8af42/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e2bd2de8-fd23-4aff-859a-356a2da7c7fa/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6b04aacc-9858-4299-8129-309c95d4985a/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/01d841f2-7f2c-441d-906e-1afe44cd7e02/varliklara-iliskin-amortisman-ayirma-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dd85d34c-b524-4b16-b157-c5294ac8d751/alinan-teminat-mektuplarinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d6fe8c15-4bf3-452d-8be4-a1b7d55650c1/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e96b8bef-ff74-4fd8-9f27-69526abd727d/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b77bdedf-955d-4f43-a4a4-a1b9948d9b22/belediye-sirketlerine-yonelik-sermaye-artirimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/63ec400e-b295-4587-94df-db7017272dc0/kredi-kartlari-ile-yapilan-tahsilatlarin-yasal-suresi-icerisinde-belediye-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/19f346f9-b19d-4a5d-b2cf-83593a0377a5/iscilere-yillik-ucretli-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e6330d6b-c50a-4672-9b29-b13c60a51a8b/dolmus-hatlarinin-kullanim-hakkinin-verilmesinde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/e60ee6cb-c0de-4d92-98b4-b104e821dc30/ticari-taksi-ve-servis-plakalarinin-kullanim-hakkinin-verilmesinde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/99d852ee-07af-4d17-a07e-18235d924862/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-mevzuatta-ongorulen-10luk-sinirin-asilmasi-ve-kamu-ihale-kurulunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/a5ea9e9b-75d7-40d6-9e95-286828790d7a/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c04e6ce4-252c-4f97-9bc8-90c0140a91b7/kesinlesen-sayistay-ilam-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/dc439bb7-fd80-458d-94a3-aa1892782825/kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/7e9d8abd-9ece-4e7f-9bbe-6cae59f0b7db/kamu-idarelerine-mali-borclar-hesabina-hatali-kayitlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/c5bfdb41-bb88-4a2e-aaa7-78f33d093672/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/006a5ee2-d87b-4978-b30e-8c19c06f2bad/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/d21b455f-c4b9-4350-aefd-18184b034b8f/iski-tarafindan-sirket-kurulmasinin-ve-sirketlere-ortak-olunmasinin-yasal-dayanaginin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/d9834656-4ade-40d5-abe2-d59a9ffc5737/iscilere-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8ba08271-13aa-437a-a70a-4e81825a05c8/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/c81da255-d7e2-48c7-821b-208c846969c9/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/3ea1c18d-226a-41a2-9069-07a2c9d32316/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/1ddd1e7f-92a0-47a1-ad30-92e345b2f498/gecekondu-fonu-hesabinda-toplanan-gelirlerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e72d253d-5c90-4077-9bdc-f8940405533a/fabrika-olarak-faaliyet-gosteren-isyerlerine-ait-emlak-vergisi-beyanlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/91885155-b1e5-4ebc-b975-f757bb842c10/buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilatinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/9a7800ea-8c45-4623-ba4c-b231675a3423/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/573fa3e5-52d0-40bc-8bbb-eb944bef8671/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/1c9361e2-98a2-4cdc-9363-1a51cf7e2b45/adana-su-ve-kanalizasyon-idaresi-tarafindan-belediyeye-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/38d4d5b1-c6bd-448c-8602-e133d457b86d/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e6632b2c-a2f4-4479-be6c-5232a98dc1df/mevduattan-elde-edilen-faiz-gelirlerinin-butce-hesaplarina-brut-tutarlar-uzerinden-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/90c251bf-b50b-49b3-a454-7ce0b13eb45e/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/cc1974eb-3ad3-4ae8-a37f-b40c6e6ccbe4/mahsup-suresi-sonunda-kapatilmayan-avanslarin-kisilerden-alacaklar-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/4831f751-d459-49ba-b61d-4647bfcf6c07/bilgisayar-yazilimlarinin-tamaminin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/38b8a234-b134-4aad-b7b7-91ff7a0c7e05/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/50a38475-1aab-4a78-a7a5-7fb03b8f4b49/trampa-usulu-ile-kamulastirilan-yerlerin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/a6f58821-fdab-4756-9144-7d21e2f8475f/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-disinda-mali-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/415058c4-fccf-4c6d-a755-c8157eaf41ce/toplu-ulasim-hatlarinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c6024626-c026-462d-ba0d-8b2566349b0d/sirkete-devredilen-yerlerin-devir-bedellerinin-dusuk-belirlenmesi-ile-sirket-tarafindan-bu-yerlerin-pazarlik-usulu-ile-kiralanmasi http://kamubis.com/decisions/SayistayFinding/5521750c-a0ef-4b51-b151-81581e7aece8/reklamla-ilgili-materyallerin-belediye-sirketine-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2424ac99-e7f2-494f-97a7-a01f383647ec/iscilerin-yillik-izinlerini-kanuna-uygun-olarak-kullanmalarinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/a21dbd69-6773-4134-ada6-29d2a34ab245/sozlesmeli-personelin-mudurluk-kadrosuna-vekaleten-atanmasi http://kamubis.com/decisions/SayistayFinding/508fa2a0-da2f-4efd-8124-a3ee20a4c6c8/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/33c3f00f-bc20-405a-b797-968660391fd6/tasinmazlarin-ihalede-ongorulen-sozlesme-suresi-bittigi-halde-sure-uzatimi-yolu-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/63d54b55-5a72-4d3b-9bf6-eb91297bfb23/bina-arsa-cevre-temizlik-ve-ilan-ve-reklam-vergilerinin-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/874ca438-9842-4e5f-84fe-197a35577940/kuruma-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ilgili-formlarin-duzenlenmemesi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/9d44de66-3d99-4196-a8fa-48522906013f/kurum-mali-tablolarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/4a7519e6-f2d1-4dd1-b0d5-622484205f10/cografi-bilgi-sistemi-altyapisinda-sayisallastirilmayan-veri-bulunmasi-guncelleme-ve-kaynagindan-veri-akisinda-bazi-eksikliklerin-olmasi-ile-yuksek-cozunurlukte-goruntu-kullanilmayan-alanlarin-olmasi http://kamubis.com/decisions/SayistayFinding/3b468615-f1ec-457b-822e-0605cbfcf9da/yurtdisi-kuruluslara-uye-olunmasina-iliskin-cevre-ve-sehircilik-bakanligi-izninin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/1a240b13-9df3-4f90-88d2-9e0ae81ce920/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/916227ae-c67b-437e-9d22-3f3ce6e1a36b/avukatlik-vekalet-ucretlerinin-odenmesinde-mevzuatta-belirtilen-yonteme-uyulmamasi http://kamubis.com/decisions/SayistayFinding/31e92cd8-5158-4064-85dc-096eb46429d5/otoparklarin-yonetimi-is-ve-islemlerine-yonelik-eksiklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bcc67894-3832-4f19-b3b8-903eaec59a57/ilce-belediyelerine-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/d364fbd6-5359-4c62-bc54-ef89d92a866b/aile-saglik-merkezinin-bedelsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ab974205-13a3-4748-a043-4907c0b3ce91/isletme-hakki-devredilen-bazi-yerlerin-ucuncu-kisilere-ihalesiz-kiralanmasi-ve-devre-konu-edilemeyecek-yerlerin-isletme-hakkinin-verilmesi http://kamubis.com/decisions/SayistayFinding/b2e6d795-b763-4046-9ff9-43e393417209/idareye-intifa-hakki-yoluyla-tasarrufu-verilen-yerin-isletme-hakki-devrine-konu-edilmesi-bahsedilen-tasinmazin-ticari-esaslar-kapsaminda-dusuk-bedelle-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/479a8643-b81b-4ff8-8d1c-c890515506b7/idareye-ait-otoparkin-ilce-belediyesince-isletilmesi http://kamubis.com/decisions/SayistayFinding/b01eea88-80aa-4efa-8f03-fd42f450dfa4/idarenin-mulkiyetinde-veya-sorumlulugunda-bulunan-tasinmazlarin-yonetim-takip-ve-kontrolunde-eksiklik-bulunmasi http://kamubis.com/decisions/SayistayFinding/009ecaa1-2403-4504-816d-3c97aa5a67fc/idare-mulkiyetindeki-tasinmazin-intifa-hakki-altinda-lojman-olarak-kullanima-verilmesi http://kamubis.com/decisions/SayistayFinding/d24ae20f-27ae-4b5b-b9d2-36187f1b0039/idare-mulkiyetinde-bulunan-golet-sahasinin-kiyi-seridinde-isgallerin-ve-sinir-ihlallerinin-olmasi http://kamubis.com/decisions/SayistayFinding/09875e2f-e388-482f-8cdd-676ea6114582/tasinmaz-satis-ihalelerinde-sartnameye-pesin-odeme-yapilmasi-halinde-indirim-uygulanacagina-dair-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/1d40f807-4f25-4dbe-823e-ea6022f5e7c0/bakanlik-tarafindan-tahsis-edilen-tasinmazin-amaci-disinda-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/6e7dbf75-e08f-4f4e-bb72-f6bf435bfb62/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/1af607d4-c750-416f-b09d-6998ccce75ad/faiz-giderlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/aaee4475-570d-48d6-8f28-b4f877f8dd5e/gecekondu-hesabinin-olusturulmamasi-ve-hesaba-aktarilmasi-gereken-tutarlarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/76aaafd4-5863-47f3-b275-f3049902c0ae/ilce-belediyelerince-tahsil-edilen-ve-buyuksehir-belediyesi-hesaplarina-aktarilmasi-gereken-otopark-bedellerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a69cc261-246b-4059-9573-fda8feecaf67/idarenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-ihale-olmaksizin-isgalci-konumunda-bulunan-kisilere-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/096f28b6-6087-438c-b560-754a138c0d03/yol-cadde-meydan-sokak-gibi-yerlerin-isletilmesi-ile-elde-edilen-arac-park-yeri-gelirinden-ilce-belediyelerine-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/76553023-6188-48d1-ad80-ee239ab53806/bazi-tasinmazlarin-devlet-ihale-kanununda-yer-almayan-yontemle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/35f8df24-3396-4e38-8a97-22a9a37083e7/amortisman-ayirma-isleminin-varlik-hesabi-ile-dogrudan-yapilmasi http://kamubis.com/decisions/SayistayFinding/6cecc4f6-ddcd-47f0-96e9-dd270de611c8/kurumun-yetki-alaninda-bulunan-bazi-cadde-ve-sokaklara-iliskin-ilan-ve-reklam-vergisinin-ilce-belediyelerince-alinmasi http://kamubis.com/decisions/SayistayFinding/c6a99a9c-106e-4786-a33c-84f88316807f/ilce-belediyelerince-toplanan-cevre-temizlik-vergisine-iliskin-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ea31e087-a11f-4366-b949-f79360dbac6b/tatil-gunlerinde-faaliyet-gosteren-isyerlerinden-calisma-ruhsati-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/bc8bad15-904c-44ff-a790-83e91e2fb434/nakit-akis-tablosunun-hazirlanmamasi-ve-sunulmamasi http://kamubis.com/decisions/SayistayFinding/5e6614b4-e7a9-4ab0-abc4-de1785e4ef02/suresinde-kapatilmayan-avans-ve-kredilerin-olmasi http://kamubis.com/decisions/SayistayFinding/586e5d80-7861-4c6e-a093-e3e10640bbab/nakit-odunclerinin-muhasebelestirilmesinde-butce-giderleri-hesabinin-kullanilmamasi-odemelerin-muhasebe-islem-fisiyle-yapilmasi-ve-buyuksehir-belediye-baskani-onayinin-aranmamasi http://kamubis.com/decisions/SayistayFinding/6d736054-6748-468c-a648-443eb99c125d/kalkinma-ajanslarina-gonderilecek-payin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9c664ab6-a2b4-4f5d-bad3-a42814ce22d6/belediye-tarafindan-kiralanan-tasinmazlardan-pesin-odenen-yillik-kiralarin-gelecek-aylara-ait-giderler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4788011c-39c7-4ff7-9bd4-9e68eb530668/tasinmaz-envanterine-yonelik-eksiklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ad6d3396-08a9-4dc5-8302-f9a0cf387028/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/632f68e8-45ab-4313-bb5c-288c0f7b4081/elektrik-enerjisi-tesvikinden-yararlanmayan-atik-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1a3face7-96c9-4a7c-aa66-72c0875faa67/su-kayiplari-tebliginde-bahsedilen-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8aba44b1-8b28-49ea-aa1a-da5ffbb01e47/su-ve-atik-su-tarife-tespit-ve-hesabinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/48ff1406-4322-4469-add7-75b2d19d5b84/insani-su-hakki-adi-altinda-ucretsiz-su-verilmesi http://kamubis.com/decisions/SayistayFinding/d903f8f3-d7dc-44c1-9a00-2da1b0e361ae/kaynak-sulari-kira-geliri-tahsilatinin-cok-dusuk-duzeyde-kalmasi http://kamubis.com/decisions/SayistayFinding/0e9e2085-c781-445c-9317-f0aeb67f25c5/kaynak-sulari-kullanim-hakkinin-ihale-yapilmaksizin-tahsis-etme-suretiyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/910cc1d9-776f-44ae-8667-3f4ddc4d4e48/diger-kamu-idarelerince-kuruma-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2c33ec39-8c3b-423d-94c7-4c4fa7a68853/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2fe80d28-97ef-4295-ac0c-35edafe6131c/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/cf303d16-7d4b-4877-8e1b-eaa248122e82/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/2a91082b-a4d3-40c1-830e-ef815af8ed02/otopark-hesabinda-biriken-meblaglardan-cari-hesaplara-aktarma-yapilmasi http://kamubis.com/decisions/SayistayFinding/50baff10-5a81-45fe-9c1a-145cffffd537/altyapi-yatirim-hesabinda-biriken-meblaglardan-cari-hesaplara-aktarma-yapilmasi http://kamubis.com/decisions/SayistayFinding/cd1a4c71-cb39-4f70-a315-f1267c52275a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/117c7317-8659-4b57-95d6-e7d5d28778f3/tasinmaz-icmal-cetvellerinin-duzenlenmemesi-ile-kurumun-kullaniminda-veya-yonetiminde-bulunan-tasinmazlarin-degerleme-calismalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5e3851b9-5e15-4d14-b3c3-c4ce70ea33bb/pesin-tahsil-edilen-gecis-hakki-bedelinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/75aec97c-8a08-410c-9c0e-73b5082a9b0e/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f127dd1e-27ce-481f-b00d-16dd07c6a3b6/kidem-tazminati-karsiliklarinin-mevcut-durumla-uyumlu-olmamasi-ve-alt-ekonomik-kodlarin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/976df32b-45f7-4359-91c4-ca073a362263/dogrudan-teminle-yapilan-ve-belirli-bir-sureyi-ihtiva-eden-alimlarda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/c143e884-9e6a-42f0-87ee-4a71f4b3c23f/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/22e979e5-034d-41b0-939e-7eda0331ffaf/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/0964bf2b-053d-45f2-9d4e-07d966d7c1d2/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/c1d1db59-1780-4915-8d34-69247edfecdb/hazineye-ait-tasinmazlarin-satis-bedelleri-uzerinden-belediyeye-aktarilan-10luk-payin-fon-hesabinda-tutulmamasi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8b1d8f34-7c5d-4e23-b628-a0763f9d7de1/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cf5a24c9-ad15-4e28-9bbb-975dc8011fe5/buyuksehir-belediyesince-otoparklardan-elde-edilen-gelirlerden-belediyeye-aktarilmasi-gereken-payin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3f1e40d6-5eb8-4279-adbd-ba6fe5da71ce/belediye-sinirlari-icerisinde-faaliyet-gosteren-tedarikci-firmalardan-bazilarinin-bazi-aylarda-elektrik-ve-havagazi-tuketim-vergisi-beyannamesi-vermemesi http://kamubis.com/decisions/SayistayFinding/5cf359ca-c653-495a-8c44-2b0b1e41a291/fiilen-isyeri-olarak-kullanilan-tasinmazlarin-tapuda-konut-olarak-gozukmesi-nedeniyle-emlak-vergilerinin-ve-cevre-temizlik-vergilerinin-mesken-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/ef1e9e02-3ffa-408f-a0ab-7ae1284d7081/belediye-tarafindan-diger-kamu-kurumlarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/17345766-9fb2-4fea-826b-ea248922f4e8/maddi-duran-varliklar-hesap-grubunun-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d36fad1c-fb43-4973-8013-bd3781653577/verilen-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2885f85a-2cc0-4a00-96cc-0986c15e2ff3/belediyenin-iller-bankasi-anonim-sirketindeki-ortaklik-payinin-gercek-degeri-yansitmamasi http://kamubis.com/decisions/SayistayFinding/082d8ce6-b8a5-438c-99e4-22cf1bf23e03/belediye-mulkiyetinde-bulunan-tasinmazlarla-ilgili-hesaplarin-mali-tablolarda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/b7d518ae-68c7-4b66-9355-22b7e02c0dc5/ayni-mahiyetteki-hizmet-alimlarinin-esik-degerlerin-altinda-kalmak-amaciyla-kisimlara-bolunerek-alinmasi http://kamubis.com/decisions/SayistayFinding/13c6d19f-2d56-4a81-8d2a-d537529cbf8a/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e63983d4-3230-4189-ab12-0e962dc64e3d/belediye-sirketi-giderlerinin-belediye-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/8a8af98f-eba4-4abf-b69d-70e7d9ec6d29/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/40d5921b-a1db-4195-a74f-976331152d97/bina-giydirmelerinde-ilan-ve-reklam-vergisi-tahakkuklarinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/107ad10e-9cc4-4343-a2d9-757ee34b1a5b/kamu-ihale-kanunu-kapsamindaki-ihalelerde-yasaklilik-teyitlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/56cf8c07-77ef-4453-a844-85918a82fbed/alinan-teminat-mektuplari-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0c7f9407-b065-4744-b1aa-93c8160d741d/dogrudan-temin-usulu-ile-yapilan-bazi-alimlarda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/37cf7a01-4962-4b98-8080-5e54d3744b90/sosyal-guvenlik-kurumu-borc-sorgulamasi-yapilmadan-ilgililerine-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/b95f944d-b37b-40d0-be8f-a087e37b51f8/vadesi-gecmis-vergi-borcu-durumunu-gosterir-belge-aranilmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/9c064b03-117c-469a-aa5d-31401416ed5e/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7cd2b633-0f74-485d-8dff-5af85c6abe1d/butceye-gelir-kaydedilmesi-gereken-butce-emanetlerinin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/70f155e0-7ecb-4126-b73a-cde4d3e5c80b/tasinir-islemlerine-iliskin-mevzuatinda-belirlenen-bazi-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/256be3f9-9423-4f91-9c53-8c85609f2254/butce-emanetleri-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/36479bbe-df21-4cf4-aa9f-5db6af1b1de4/kidem-tazminati-karsiliklariyla-ilgili-muhasebe-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/05cb934d-d16c-4a81-a215-431540d93b05/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e8205d46-3d7d-4d60-ae86-9f1e32100694/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/402bff97-4ebe-412f-837f-f8dffe086e7b/is-artisi-yapilan-yapim-islerinde-tum-riskler-sigorta-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/3c797454-6577-4802-9657-fd13d5ca87a6/ilce-belediyeleri-eglence-vergisi-paylarinin-duzenli-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7d0b06ed-9f59-494f-b899-91ee2fc7d1c1/gelir-kalemlerinde-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/4bba0768-f936-4de2-a1a4-e8766bb90231/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/72bb7bb0-0541-483d-bdde-36cc994bfdfe/bilgisayar-sistem-ekranli-tabelalar-icin-ilan-ve-reklam-vergisinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/b2318dd9-ebac-4073-9668-ecd26d24535e/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e168c397-345f-4a0c-9f09-57d73aec6226/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31067b01-0273-477d-8b0b-6ad0a8cb0241/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a281cee4-7c39-4bc1-a2b4-e877712bedfd/hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/37445adc-e728-4c97-9f7f-30996552b266/belediye-sinirlari-icerisinde-faaliyet-gosteren-dogalgaz-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/3ac874f1-7efd-4ec9-a153-52f5c59a80c3/mevduatlardan-elde-edilen-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b9380a99-998f-4820-839c-570859806b33/banka-kredi-kartlarindan-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/91b5eb89-cdba-427f-8bee-93396ffca432/tasinmaz-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/a5f6a98e-85ef-44f9-95a4-a45ff8cb7c0b/iscilerin-yillik-izinlerinin-kanunun-ongordugu-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/337b7ca7-9e00-4984-88d8-ab4dfa2f8c48/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/ef2de366-6dd1-426a-b1b2-730b29ea51ec/yevmiye-numaralarinin-verilmesi-sirasinda-bos-yevmiye-numarasi-birakilmasi http://kamubis.com/decisions/SayistayFinding/d0fa1ba7-b340-4ce4-9e5a-eb0305d5b6ef/kamu-ihale-mevzuatinda-belirtilen-parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/9c4ef891-509e-4eb9-9911-bae67a2a65c4/dogrudan-teminle-ve-pazarlik-usulu-ile-yapilan-alimlarda-kamu-ihale-kanununda-belirlenen-limitlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5cacccad-9a4a-4c74-a675-a8322a7ea6cb/ilk-madde-ve-malzeme-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/300c5a2a-cbe8-4060-8710-c054dc096d9e/kasa-hesabi-ve-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0800e317-b0f2-4bc7-85a0-36ea183ae638/gecekondu-fonu-icin-bankada-ozel-hesap-acilmamasi http://kamubis.com/decisions/SayistayFinding/a73ee2c5-9603-4b6a-983e-d98cce9b6532/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c2eea15c-f6f0-45db-9b45-6393c3164617/avukatlik-vekalet-ucreti-tutarlarindan-gelir-kaydi-yapilmasi-gereken-kismin-gelir-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e9937d63-5b06-4d81-959b-5f7b6879bc3b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucret-tarifesinin-belirlenmemesi-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/e2a56787-9258-4634-a68d-cf97b2f110f2/kidem-tazminati-karsiliklari-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ab4b3a95-8bba-4395-800a-09e5fa5b5242/kurumun-elektrik-dagitim-sirketine-olan-borcunun-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4d2d9860-7a1b-4cef-ab43-cb950d7108c1/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/c2051d37-e402-4c74-91d0-512107615115/haklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0652335c-2f6b-4028-b420-f073dc342466/sozlesmelere-dayanilarak-girisilen-taahhut-tutarlarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/08f2047c-80ba-4b79-9721-2a4b0fd1bd4b/tasinir-mal-yonetim-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/db98cc60-3480-4285-9b8c-c3a727cb6af8/yili-asan-alinan-depozito-ve-teminatlarin-uzun-vadeli-yabanci-kaynak-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/11fc2df6-3773-4e1f-8867-dcadc68e47dd/tasinmazlara-ait-envanter-islemlerinin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/a95d4e31-28af-453c-8000-e4dc0b61f9f5/tek-seferde-ihale-ile-temin-edilebilecek-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/b1a37823-5419-4740-a9b3-26547b082faa/toplu-tasima-hizmetlerine-iliskin-haklarin-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c3eff4e9-4bc3-4df0-afb4-b32f6ddefd30/elektrik-ve-havagazi-tuketim-vergisine-tabi-isletmelerin-beyannamelerinin-verilmemesi-ve-idare-tarafindan-takip-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4d828b0b-d78a-4cea-82e8-a991c96426d1/yukumluluklerin-zamaninda-yerine-getirilmemesi-nedeniyle-idari-para-cezalari-odenmesi-ve-rucu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cb19d109-e618-4a00-91e4-e9b119710592/temsil-ve-agirlama-niteliginde-olmayan-giderlerin-temsil-agirlama-ve-toren-giderleri-harcama-kaleminden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/70238dcd-dcb1-49d9-8e47-c1510b2aba1b/sozlesmeli-olarak-istihdam-edilen-personelin-vekaleten-sube-mudurlugu-gorevini-yurutmesi http://kamubis.com/decisions/SayistayFinding/ea0b9e8f-33c6-4783-a137-9a4ca38f464e/kesinlesen-sayistay-ilamlarinin-takibi-ve-infazi-icin-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cc550c88-bfb8-43f4-b89b-a2f7bf7abacc/kamu-ihale-kanununda-belirlenen-parasal-limitler-dahilinde-yapilacak-harcamalarin-yillik-toplaminin-butceye-bu-amacla-konulan-yasal-limitleri-asmasi http://kamubis.com/decisions/SayistayFinding/a3f7d1d5-1465-4ff4-b1e2-2621068c3e53/isverenlerin-hakedisinden-kesilen-asgari-ucret-destek-primlerinin-hazine-hesaplarina-aktarilmamasi-ve-issizlik-sigortasi-fonuna-gerekli-basvurularin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/773cb985-3c22-4238-a51d-f51ad64c76f1/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f43cc499-a583-4113-9147-03398c1405da/ilan-ve-reklam-vergilerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/306551eb-6d59-4f1a-b690-3532d0572506/idarenin-tasarrufunda-olan-alanlarda-faaliyet-gosteren-eglence-isletmelerinden-eglence-vergisinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/56a636fe-b672-417c-84bd-a1030d604b51/elektronik-haberlesme-hizmeti-sunan-isletmelerden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-tahsilat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0945bb41-7676-4759-a6d3-4191b25ba9e4/butce-emanetleri-hesabina-alinan-tutarlarin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/5c154239-5870-49ee-835e-059b5ea43f23/belediye-tarafindan-kiraya-verilen-veya-ecrimisil-uygulanan-tasinmazlar-uzerindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/d86f6bdf-5209-4351-a8a9-856f36fa96ce/bazi-tasinmazlarin-ihale-konusu-edilmeyerek-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/3286fc24-a37c-4671-808d-4b9835ba40e5/bazi-gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/ec86fca6-3c63-4b25-8cb3-24802ad9971b/maddi-olmayan-duran-varliklar-icin-yapilan-bazi-odemelerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/96c3701c-af49-4b7e-9803-f502f8fbb4db/sermaye-paylarinin-muhasebe-kayitlarinda-tam-ve-dogru-sekilde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/37f04746-6da5-4ae9-8833-74a9bf188d70/hurdaya-ayrilan-varliklar-ile-bu-varliklardan-elden-cikarilanlarin-muhasebe-sisteminde-tam-ve-dogru-sekilde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d578d1a5-f139-4aa4-b316-afa38e4123e0/bazi-kurumlara-tahsis-edilen-tasinmazlarin-amortismanlarina-iliskin-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/645e9937-aafd-4ad5-b65c-111703d15fb1/belediye-sirketlerine-isletme-hakki-devredilen-duran-varliklarin-muhasebe-kayitlarinda-tam-ve-dogru-sekilde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/bc6bdaa6-3c0c-42c3-ba47-d0d9384c989c/bazi-duran-varliklarin-amortisman-ayirma-ve-birikmis-amortisman-kayit-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/89200f2d-afca-4acd-aa22-6a47de053955/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6905a807-1946-45f8-929c-022a9f491307/banka-kredi-faizlerinin-kredi-kullanildigi-donemde-topluca-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/afc1cae0-8632-42ae-937d-7382d07aba17/kurum-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-birbiriyle-tutarli-ve-tam-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8ada073b-85ae-4867-90a0-81ad8a946eb3/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/aa05511e-7aba-4847-b541-7007495d95c8/gecici-kabulu-yapilan-bazi-yapim-islerinin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/1ee16aad-0100-40ac-a88a-3f45063866f9/belediye-sirketinde-isci-statusune-gecirilen-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3e4ff778-45a5-4000-a24f-222606327c32/bazi-ilce-belediyelerinden-alinmasi-gereken-otopark-gelirlerinin-muhasebe-kaydinda-izlenmemesi-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/687d6afa-88fc-469e-94d8-a0c1cf9b1695/muhur-bozma-sucu-kapsaminda-yapilan-suc-duyurularina-idarenin-gerekli-belgeleri-eksik-hazirlamasindan-dolayi-takipsizlik-karari-verilmesi http://kamubis.com/decisions/SayistayFinding/6662a8cd-c2c6-404e-bd90-6e070d72de0d/idare-tarafindan-cikarilan-mali-nitelikli-bazi-yonetmelikler-icin-sayistay-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/a7e58de0-29d3-4705-bf41-0672581469fd/fiilen-calisan-butun-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi-ve-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/195854bd-aa0e-489e-ac9a-87960b262b78/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/438c5f9a-8c9c-491e-b827-a76074f44b4d/memurlara-sosyal-denge-sozlesmesi-kapsaminda-ucretli-izin-gunu-hakki-verilmesi http://kamubis.com/decisions/SayistayFinding/be0438ec-c3b5-4e3b-86e5-205aaf98cdbd/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/3eb1ca60-7823-4785-a089-7e26993e96de/idare-adina-tescil-edilmis-tasitlar-ile-belediyenin-envanter-kayitlarinda-yer-alan-tasitlar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/41e5090f-57e1-4ab3-a79c-c33c8dd8e37b/yagmur-suyu-uzaklastirma-giderlerinin-buyuksehir-belediyesinden-tahsil-edilmemesi-ve-muhasebe-kaydinin-dogru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c07e529a-cc02-48f9-8377-c8ced63f0819/kazi-ucretinin-buyuksehir-belediyesine-gonderilmemesi-ve-muhasebe-kaydinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/917a65e4-1878-4c18-839f-d23c0d722430/cevre-temizlik-vergisi-paylarinin-ilce-belediyelerine-tam-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/fbf2f12a-3ecc-4914-a469-2fb9b340db13/icme-suyu-sebekesine-verilen-su-uretim-miktarlarinin-olculmemesi-ve-su-birim-maliyetinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/eac120ad-9898-4807-9431-4051692ebfe5/sozlesmeli-olarak-istihdam-edilen-personelin-mevzuatta-ongorulen-nitelikleri-tasimamasi http://kamubis.com/decisions/SayistayFinding/b02fb3f8-fdb5-4c39-8a97-22f907260261/idareden-ruhsat-alma-zorunlulugu-bulunmayan-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/66cf129e-981e-4fa8-9a28-5c4c7b885a92/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/18cce9bd-9989-410d-b843-b2ac023682b3/idareye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/90c223ed-2e94-4db6-807b-0385d26a39ad/otopark-gelirlerinden-buyuksehir-belediyesine-aktarilan-tutarlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5a100d5c-e0bb-4872-a5cc-e5880d13657b/tasinmazlarin-kaydina-iliskin-yonetmelikte-ongorulen-form-ve-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/0845e168-f93e-4c01-b369-5b104702a62e/mal-ve-hizmet-alimlari-ile-yapim-islerinde-pazarlik-usulu-ihale-yonteminin-yaygin-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/47817abc-93ac-479f-b962-e1446525e56f/kurum-tarafindan-kiraya-verilen-bir-kisim-is-yerlerinin-is-yeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b1cb5c09-7a60-40f5-b377-a0be02a2da5a/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a46063d7-3120-4c2c-a074-1a09bac33344/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1e313847-6ebb-48e2-b4cc-051f54dedb3e/idarenin-sahibi-oldugu-otogar-butce-ici-isletmesinin-vergi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/65b3d02c-e488-4c85-af95-8305dac96ca7/kurum-mutemetleri-tarafindan-kullanilan-is-avans-ve-kredilerinin-kapatilmasinda-mevzuatta-belirlenen-surelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/0ea1aab5-8015-4de3-9629-2e0b00ded770/otopark-hesabinda-toplanmasi-gereken-paralarin-cari-hesaplarda-toplanmasi-ve-otopark-yapimi-yerine-cari-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4f5ff74d-0bea-4e7a-942f-e393f8470a4a/belediye-maden-payinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/667474c2-a1a4-41f9-b1bf-00d025aff602/idare-tarafindan-kiraya-verilen-is-yerlerinden-bazilarinda-ilan-ve-reklam-vergisi-ve-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/7fa2cd8e-43d0-49ec-bb18-09bd8e5222b8/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/1a0f34ec-684e-4ca9-9365-3adca1b7f1bd/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/274860d8-9dbb-41ad-b470-333a95e3d61e/evsel-kati-atik-ucretlerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/505bd2a0-f133-4c05-a836-16bab14596f7/ticari-plakalarin-ihale-suretiyle-satisinin-yapilmasi-ozel-halk-otobusu-hatlarinin-ise-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/242174e5-80b7-4856-82be-7d3f474578dc/acik-ihale-ile-yapilmasi-gereken-arac-kiralama-hizmet-aliminin-dogrudan-temin-yontemiyle-parcalara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/75bddcfb-6b10-42ad-9502-057bcd56556c/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/da2526e2-d86a-4b03-b2de-35cb2fba624a/kidem-tazminati-karsilik-tutarlarinin-mevcut-durumla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/ebb259ef-c5e7-47af-ade4-44c8f5f47a64/tasinmaz-icmal-cetvellerinin-hazirlanmamasi-ve-tahsisli-kullanilan-tasinmazlarin-tasinmaz-kayit-formundaki-degeri-ile-bilanconun-uyusmamasi http://kamubis.com/decisions/SayistayFinding/8f86db09-0da9-446f-81d9-ad82380b84f3/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b4a03a4b-7dc4-4c50-83c2-e45f975a7104/pesin-yapilan-tasinmaz-satislarinda-diger-faaliyet-alacaklari-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/610df0c5-1bd7-4ddc-9cde-058ad29c502b/yazilim-ve-lisans-alimlarinin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7b92d8ca-0594-451a-a893-5a1b0b36cd4d/mali-kuruluslara-yatirilan-sermayeler-hesabinin-eksik-tutarlarla-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/7a534446-ab80-43e6-9be5-0c0b110085a0/kidem-tazminati-karsiliklarinin-ayrilmamasi-ve-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/8698eb32-7e46-4868-a899-3a695d107ba4/bir-vakfa-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/4b8acb72-9410-49d4-8e75-39404901831d/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/9f0855b0-61f8-48b7-95de-0e614f4a2754/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarinin-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/e0da42b7-fc46-4d40-801f-dc030ab3d11d/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/4801bef9-3c2d-4714-aad4-36855e49d8d2/kurum-tasinmazlarinin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/115c86a4-5077-40b4-9c70-e16db539366a/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/585bc5da-a922-4e8c-9e45-7cb43d754ca5/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/950aa81e-0ec2-4f08-96dc-0a376adcc005/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f16e32a7-075a-4984-9d64-ea4767b43832/bankamatik-alanlarinin-ihale-yapilmadan-gelir-tarifesindeki-ucret-mukabilinde-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6b8ec82f-caf1-4b9e-a599-2a9d2bdea379/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-ilgili-idare-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/38ce9609-15ba-411f-ba49-1cc3173b23e8/kiraya-verilen-duran-varliklar-hesabi-ile-diger-nazim-hesaplar-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1fe4e3de-4f70-4d1c-b21f-4bd63f633031/hak-edisten-kesilen-asgari-ucret-destek-tutarlarinin-ildeki-muhasebe-mudurlugune-gonderilmeyip-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/dd7dff6a-0b80-40df-a134-1c5c44629ff8/tapuda-kayitli-tasinmazlarin-deger-tespitlerinin-yapilarak-muhasebe-sistemine-kayit-islemlerinin-tamamlanmamasi-ve-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-ekinde-yer-alan-formlarin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/d8742122-8f65-4eae-9783-788c0afdcbd1/yol-ustu-arac-park-yerlerinin-isletilmesinden-elde-edilen-gelirlerin-tum-ilce-belediyelerine-nufuslari-oraninda-paylastirilmamasi http://kamubis.com/decisions/SayistayFinding/af6f6ae8-c73a-4791-ac2a-92fe1f35a56d/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-verileri-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/ee4478a4-684b-4499-ba26-b147a06b1ddb/vezneler-araciligiyla-nakit-tahsilat-yapilmasina-ragmen-kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a88e0e20-3090-4ba3-ab01-36fac7029e03/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a964bb17-488f-4285-bd65-0acb2f7c0cc5/tasinmazlarin-kaydina-iliskin-form-ve-icmal-cetvellerinin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/d3e31a07-a04f-4b1a-a40f-681ea456b2c4/sirket-iscilerine-odenen-kidem-tazminati-tutarlarinin-sorumlulugu-bulunan-alt-isverenlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/5c308c0b-745f-4ae5-ac66-165d44d627f4/sosyal-denge-sozlesmesinde-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/53c9c3fe-e199-4961-ad10-5efdbc034ff3/hafriyat-topragi-ve-insaat-atigi-bertaraf-bedellerinin-eksik-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/4820953a-e57c-4ed2-b34b-2e0a6938add3/buyuksehir-belediyesine-aktarilmasi-gereken-otopark-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/47145eb7-97ee-42ff-a0ab-6b64d558f37f/sosyal-denge-sozlesmesinde-konusu-disinda-cesitli-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/74988ff0-608a-4307-abea-eb2e5c277693/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ca24c8ee-bb2e-4cc9-a2c6-0806abe2dc18/indirimli-bina-vergisi-uygulanan-kisilerin-muafiyet-icin-gerekli-sartlari-tasiyip-tasimadiklari-hususunda-etkin-bir-kontrol-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/935e7bf1-53ff-437a-8339-efc24b62101f/eglence-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/093d4272-7876-4c4b-9091-6016a7c84774/dogrudan-temin-usulu-ile-yapilan-alimlarda-sinirin-uygun-gorus-alinmaksizin-asilmasi http://kamubis.com/decisions/SayistayFinding/0a8aaaf5-57c3-4bcc-aaab-3e2bb10859cf/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/8ac38817-b3dd-4b4a-8fcc-a84849e9a888/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7c934550-7edd-4171-93ef-9db2eff21374/isyeri-acma-ve-calisma-ruhsati-olmadan-cok-sayida-ruzgar-enerji-santralinin-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/b3dba6a1-8a03-4e86-9c11-43efbf95555a/maddi-duran-varliklarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b3967c65-0511-48d7-ba6e-6f130262e0ab/su-kayiplarinin-onlenmesine-iliskin-tebligde-belirtilen-hususlarin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/2df7e6c1-a96e-4fc9-969c-eba4a187dd66/cevre-katki-paylarinin-bakanligina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b0c87a5c-aae9-4a69-809c-9868cf6de652/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/eb023ecb-bc91-471c-9ecc-88d8a4cffb3a/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/8e33d225-d2fa-4396-a327-9a44d89f8ee4/hurda-niteligindeki-tasinirlarin-diger-stoklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ccd67652-b835-4e94-ac9f-e6d3428ac5aa/bilgisayar-yazilimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0ce3e902-7a34-4df8-aae0-c41d54318dcd/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/13259c71-89c2-44fa-9e90-26653f254d24/dogrudan-teminle-yapilan-ve-belirli-bir-sureyi-ihtiva-eden-alimlarda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/b88117bc-6691-4c7d-8215-35ca0b5a9f43/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/50d56d04-9288-446a-bd15-827775afa061/yapi-ruhsati-harci-ile-birlikte-alinan-otopark-bedellerinin-buyuksehir-belediyesince-acilan-otopark-hesabina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/52c5c810-de33-4318-92d2-587636612722/buyuksehir-belediyesince-otoparklardan-elde-edilen-gelirlerden-belediyeye-aktarilmasi-gereken-payin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/67ef8a15-3559-4215-9492-c705e6a042b3/donem-basi-acilis-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/3c0bca25-1094-47e8-a6c9-a120c11c3235/belediye-sinirlari-icerisinde-faaliyet-gosteren-tedarikci-firmalardan-bazilarinin-bazi-aylarda-elektrik-ve-havagazi-tuketim-vergisi-beyannamesi-vermemesi http://kamubis.com/decisions/SayistayFinding/0e12d009-8340-45a7-941e-648f3d1ddaeb/bazi-isyerlerine-ait-cevre-temizlik-vergisinin-hatali-olarak-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/bf61588f-08d9-4301-821c-6a5e176a617a/fiilen-isyeri-olarak-kullanilan-tasinmazlarin-tapuda-konut-olarak-gozukmesi-nedeniyle-emlak-vergilerinin-ve-cevre-temizlik-vergilerinin-mesken-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/50f03fde-15ef-4b76-abd9-042be2fc34a5/belediye-tarafindan-diger-kamu-kurumlarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f61809ee-46bd-4350-8dc9-71d04f0a1b88/belediyenin-iller-bankasi-anonim-sirketindeki-ortaklik-payinin-gercek-degeri-yansitmamasi http://kamubis.com/decisions/SayistayFinding/693776f5-88ba-4f0f-af4d-355e56044239/taahhutlerini-suresinde-yerine-getirmeyen-yuklenici-firmaya-eksik-gun-uzerinden-gecikme-cezasi-uygulanmasi http://kamubis.com/decisions/SayistayFinding/8d1613f6-0f69-498a-bf9a-050ec1f9c2e5/asgari-gecim-indirimlerinin-diger-cesitli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f01aa4af-3cb1-4318-a94a-fb5413a3a662/yukumluluklerin-ve-sorumluluklarin-yerine-getirilmemesinden-dolayi-sirkete-ozel-usulsuzluk-cezasinin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/4e928885-2494-42fa-ba74-ff214507f11f/sirketin-ilce-belediyesi-tasinmazlarinda-fuzuli-sagil-durumunda-olmasi http://kamubis.com/decisions/SayistayFinding/0119a435-0d1f-4782-bfa7-64c4d5e6583e/sirketin-internet-sitesinde-yer-almasi-gereken-bazi-bilgilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/585cb6e2-906c-4cc4-8c3d-104df175ec70/sirket-yukumluluklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-gecikme-cezasi-gecikme-zammigecikme-faizi-odenmesi http://kamubis.com/decisions/SayistayFinding/9b39d19b-8da0-4ed4-bd34-637ab8f02436/sirket-tesislerinde-olusabilecek-risklere-karsi-sigorta-sorumlulugunun-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/aefda3df-fdf2-4f82-a6a0-d4e47d43015f/sirket-kasasinda-ihtiyac-duyulan-tutardan-fazla-nakit-bulundurulmasi http://kamubis.com/decisions/SayistayFinding/aa81dbad-b81c-4448-aa34-b99f1ce42ffe/sosyal-guvenlik-kurumuna-fiilen-odenmeyen-sgk-primlerinin-kurum-kazancinin-tespitinde-gider-olarak-dikkate-alinmasi http://kamubis.com/decisions/SayistayFinding/009948da-9942-4372-89d4-074663d614ff/serbest-tuketici-olan-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8e8f7dfb-3f44-4cc1-be7a-4d0525c31e25/mal-ve-hizmet-alimlarinin-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/e1ff6f90-98e0-4be7-8a2b-b7cc898527f0/yapilandirilan-borclarin-gelecek-yillara-ait-giderler-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/78dfc615-67d6-44a0-b56a-803b6005ec4d/isletilen-bazi-yerlerin-isyeri-acma-ve-calistirma-ruhsatinin-olmamasi http://kamubis.com/decisions/SayistayFinding/db9ef01c-2e7d-46a4-91e3-4de472c6c27b/bazi-is-avanslarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2eb565b1-869c-482c-be31-88bd6f4d8322/bazi-bankacilik-islemleri-icin-ucret-odenmesi http://kamubis.com/decisions/SayistayFinding/7846ee5b-2f22-4f9f-b237-5fce77baf789/diger-stoklar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1c1711a0-f378-46eb-b887-bf43f39d32dd/son-yillarda-edinilen-demirbaslar-ve-haklar-hesabinda-kayitli-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/353b08b7-a718-4a37-acaf-3dde8e622db8/niteligi-geregi-uzun-vadeli-depozitolarin-kisa-vadeli-olarak-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/06974ecb-2549-4b1e-b066-11f0b2e4e13b/sirket-araclari-icin-pesin-odenen-sigorta-ve-kasko-police-bedellerinin-gelecek-aylara-ve-yillara-ait-giderler-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/452644ad-64ad-448e-bf86-06bfe2446811/suresinde-tahsil-olunmayan-kira-alacaklarinin-bulunmasi-ve-bu-alacaklara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a3473528-9382-4ca3-90c6-fdfb3bcbe41b/kanunen-kabul-edilmeyen-giderlerin-ticari-karin-tespitinde-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/57956602-7646-4764-8b35-cb6ca3f8b61e/kidem-tazminati-karsiliklarinin-ayrilmamasi-ve-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2fbf512d-b1bd-4f59-b2b0-cb61c823f7c5/sosyal-guvenlik-kurumuna-olan-ve-yapilandirilan-borclarin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b5c2a53d-7419-4da7-861d-6ab2bcaaf293/gecikme-cezasi-uygulamasinin-sozlesme-feshinin-sonrasina-birakilmasi http://kamubis.com/decisions/SayistayFinding/61f97a68-fec0-4a6f-b9cf-16c56f38f5ba/tesis-makina-ve-cihazlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/8c677ef0-c35d-4160-aa1d-816de491b483/verilen-depozito-ve-teminatlar-hesabinin-gercek-degerini-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f94a37bf-81ec-4f46-9b7a-f284788ffd2a/acilis-kaydindaki-bazi-hesaplarin-bir-onceki-yil-kapanis-kaydi-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/f7e069a8-6328-46fc-a0ae-3e11bd6ee245/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cbd5adb0-81ea-422a-aab2-b3321c22ed9c/amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/fbe7378e-d16b-447a-879b-94bd649738cd/tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8fa06c28-7d05-4644-b913-5e57e5d49789/bilgisayar-yazilimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3b319cec-a567-42b8-aa49-59dc3aac7a1a/belediyenin-ortakliginin-bulundugu-mal-ve-hizmet-ureten-kuruluslardaki-sermaye-payinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/6929ae2f-e0fb-4558-b673-10b2353bfe4b/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/8d6db94a-2d31-49ca-a6b1-5b6decb889c8/imar-planinda-kamu-ortak-kullanimi-icin-ayrilmis-olan-alanlarin-ecrimisil-karsiligi-kullanilmasinin-olaganlastirilmasi-ve-idarece-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/7ed94cd2-aaf0-497d-b5b0-2481ac95cc31/iscilerin-yillik-izinlerini-kanuna-uygun-olarak-kullanmalarinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/2134a4ba-c29c-45cf-97e0-a7566b1d3da9/cevre-temizlik-eglence-ile-ilan-ve-reklam-vergilerinin-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/8ce67653-af97-4550-9ead-57872299ca5c/buyuksehir-belediyesince-isletilen-otopark-yerlerinden-elde-edilen-gelirlerden-alinmasi-gereken-paylarin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/66a20f85-540f-4c60-ade6-2022a40e3834/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b56b0ac5-2021-426f-9068-41d5e110224c/kuruma-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ilgili-formlarin-duzenlenmemesi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/5e014c5c-8191-4490-851f-8669e4abdbab/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/49469bfc-3d8d-425d-b11d-d4a4de203fde/butce-ici-isletme-faaliyetlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a266863e-43a8-4ce5-97ac-30f98abfc595/ilbank-ile-imzalanan-kredi-sozlesmesindeki-tutarin-belediye-hesaplarina-girmeden-muhasebe-kaydinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/3f40092d-9591-4ee5-8130-2a3265842e72/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-hatali-olarak-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/3265c0e6-eaef-4c37-ab79-94b6146dd473/bos-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/142356e2-572f-41ad-9bfd-17705063717d/kurum-mali-tablolarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/af63bc3e-6ee8-4170-baad-0aba294820fd/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6a795488-00bf-40f2-b23f-6a2077a83f75/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-sosyal-guvenlik-kapsaminda-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2afb26b6-00d0-43d1-9132-9d23acd694b7/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-muteahhitlerinden-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/4f365235-1abd-4146-a072-d59d3304f91e/yapim-islerinde-yaklasik-maliyetin-gercekci-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/8e404b7e-c2f7-4c9e-ae76-d6c2c3c2fa45/yapim-islerine-ait-is-artislarinda-hatalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/c966121d-94f3-4252-a6b0-19788974851a/yapim-islerinde-uygulama-projelerinin-eksik-ve-hatali-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/7685670e-9d2b-414b-aede-53bb6c91dd50/yapi-kayit-belgesi-bulunan-yerlerin-emlak-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8a772458-958c-42cf-b5c2-060b759c6875/imara-aykiri-yapilasmalar-nedeniyle-kesilmesi-gereken-idari-para-cezalarinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/44e7c04c-8070-431e-b742-5480f09ac1b4/jeotermal-kaynaklar-ve-dogal-mineralli-sular-kanunu-geregi-alinmasi-gereken-idare-payinin-yatirim-izleme-ve-koordinasyon-baskanligindan-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/474a05b3-f05c-4c01-a0e9-869d7aebe69a/gider-taahhutleri-hesabinin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/3a9172b6-d245-4cec-b7da-28d247a91476/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/b4ae0578-f78b-4b5c-8fb2-6238f852fff2/idare-tasinmazlarinin-diger-kamu-kurum-ve-kuruluslarina-sure-belirtilmeksizin-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/7dccf878-99a7-41c2-8488-fd108afa82dc/gider-tahakkuklari-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8dcea366-b7aa-46f8-aa6c-5b09e3423374/devreden-katma-deger-vergisi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/5ffecfc5-33d5-4c9d-92a1-33d7806f477c/sirket-tarafindan-spor-kuluplerine-nakdi-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/3e3d3947-3b58-4daf-b719-002d8b821987/fiziki-stok-sayiminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f4fc01ba-060c-4802-befb-c69623be1318/sirketin-pay-defterinin-kayip-olmasi http://kamubis.com/decisions/SayistayFinding/1a04a59e-3bfc-436e-8cc5-c21d76ddd674/sirketin-10dan-az-hissesine-sahip-oldugu-afyon-jeotermal-tesisleri-turizm-ve-elektrik-uretim-asdeki-sermaye-ortaklik-payinin-yanlis-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/b7bc169a-7769-488c-9557-7d6ec7ecf9b4/kidem-tazminati-karsiligi-tutarlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/60d1f73a-3a25-4e18-9f77-c6090c332a3b/demirbas-ile-makine-ve-cihaz-hesaplarinda-kayitli-tasinir-mal-ve-malzemelerin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/5acfc996-7883-4f83-bda6-8afb90793605/kamu-ihale-kanununda-duzenlenen-parasal-limitleri-asan-bazi-mal-alimlarinin-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/36bfb630-06c1-4650-be72-b2ca10b81119/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/5d7848c1-11df-44c0-9349-f9aadfe335d2/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/8e085dba-bbe6-4d53-a281-fff18c9676fb/kanuni-muafiyet-oldugu-halde-cesitli-vergi-fon-ve-pay-odemelerinde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/8cbc65af-c21c-48bf-b4a3-d79c7569e99f/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/ce9443be-4a48-4f86-ade9-72fbac057080/idare-tarafindan-spor-kulubu-derneklerine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/b22a863f-6b2c-4d36-9001-a1a59815a924/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/ed937f0e-9365-468e-95eb-372d091ca6b6/cesitli-gelirlerin-tahakkuk-ve-tahsilat-islemlerinin-su-isleri-mudurlugunce-yurutulmesi http://kamubis.com/decisions/SayistayFinding/9f09cba8-910a-47dc-b951-31613f1cc4aa/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/f69af589-a54f-456e-89d3-a1bb46cbf00f/tasinir-niteligindeki-mallar-icin-tasinir-islem-fisi-duzenlenmemesi-ve-ilk-madde-ve-malzeme-hesabina-kayit-edilmemesi http://kamubis.com/decisions/SayistayFinding/b8f7b923-8ebf-42a4-8f88-86b92312cffb/gayrimaddi-hak-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/e673bf2e-16b5-40b4-a98b-4e29718521c1/belediyenin-sirketlerdeki-sermaye-tutarlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8302e25d-6de3-4108-b71c-71d0df463a43/maddi-duran-varliklara-amortisman-ayrilmasinda-hatali-uygulamalar http://kamubis.com/decisions/SayistayFinding/8fc88171-fb1f-4049-ad94-85a4f8a60627/idare-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/76183dd7-37d0-4359-8c82-3c58bcba738c/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-idarece-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7982fa3b-79c6-4151-b143-d5c50229e93f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/7efb7d40-e4e8-44f1-9f26-8d56c6611881/yevmiye-defterinde-geriye-donuk-kayit-degistirilmesi http://kamubis.com/decisions/SayistayFinding/eca00b03-db1c-485c-b925-1dbe8ff77708/gecekondu-kanunu-kapsaminda-elde-edilen-gelirlerin-izlendigi-fon-hesabindaki-tutarlarin-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/5f9e048d-8640-4aa4-9b8b-185062fa6716/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f6b61ac7-5747-43a1-9bb3-8197d32f457b/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/b8abc1b3-d992-4d79-a5ef-bf1e00be0416/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/123f9a31-eaf7-466a-b947-d0646018cd7c/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ca3f93d0-5317-49c6-ab46-65093786f02a/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4432c292-7df4-45e2-a07b-b6eb05c54fab/bazi-mal-ve-hizmet-alimlarinda-ihale-usulleri-yerine-kisimlara-bolmek-suretiyle-dogrudan-temin-yonteminin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8a52ee78-654c-480c-83ae-a7a68875ec7f/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi-nedenleriyle-gercege-uygun-amortisman-ayrilamamasi http://kamubis.com/decisions/SayistayFinding/becc305e-8871-45e0-8797-66336b88a0b2/dogrudan-temin-ile-yapilan-mal-alimlarinin-kamu-ihale-kanununun-belirledigi-10-sinirini-asmasina-ragmen-kamu-ihale-kurumunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/e2172793-ed82-4da4-8e10-6dbdd16ba0ea/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/8d907ae7-5598-48b9-91b9-cc5c8632d737/belediyeye-ait-tasinmazin-dernege-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0995c4c1-4439-4b02-9e29-bc4392662c73/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/71032421-66c3-485c-9b5f-fccfda7a90d5/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/376da126-dcad-46e6-8882-2b60523f94e6/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/1ba26f9b-04be-47b5-b6bc-39ec73336de0/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/606793fd-b9f2-44e8-b38e-15a57d81163e/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8301a249-9cb5-4560-8e22-b746dbe2867a/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3df0a4da-09a0-4148-912c-00eeb6311601/odenecek-vergi-ve-fonlar-hesabi-ile-odenecek-sosyal-guvenlik-kesintileri-hesaplarinin-bilancoda-bakiye-vermemesi http://kamubis.com/decisions/SayistayFinding/1b4bc293-d920-4a26-a9ae-32a330bd709d/kidem-tazminatina-iliskin-hesaplarin-hatali-kullanilmasi-ve-donem-sonu-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/214d1829-79a1-46be-85c9-0b4bc2a260f9/banka-kredileri-ve-kredilere-iliskin-faizlerin-takip-edildigi-hesaplarin-donem-sonu-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c8d18556-6e79-4386-a7d3-7af4606655df/indirilecek-katma-deger-vergisi-hesabina-yapilan-hatali-kayitlar-nedeniyle-devreden-katma-deger-vergisi-hesabi-tutarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d6a0c420-d787-4f47-88ec-5fa159e73baf/tasinmazlarin-cins-tashihlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/ed25f652-dfb3-44b6-81a1-ebb66aee034b/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/00f21e0d-2672-4b12-bb56-6e7951104ef3/yagmur-sularinin-uzaklastirilmasina-iliskin-harcamalarin-buyuksehir-belediyesi-tarafindan-karsilanmamasi http://kamubis.com/decisions/SayistayFinding/3289df80-fe5e-49e2-90fe-009be7751f25/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/e80224a5-24c9-43c6-ba0c-61cf94522a22/sosyal-denge-sozlesmesinde-konusu-disinda-hukme-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/58fe55a2-50e7-4f7b-8d36-b47442bdc6a0/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a930c521-f7ce-463e-9f52-270329907677/idarenin-kresinde-belirlenen-ucret-tarifesinin-ilgili-teblige-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/c97150a5-4688-4df4-96d9-de129cb0ffe3/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/aa3645ee-4729-41e7-9d63-bfaf554dfaba/evsel-kati-atik-ucretine-ait-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ef79cef1-fefb-4f0d-af90-6ae94c716584/parkomat-alanlarinin-kiralanmasi-isinde-tahsilatin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/07e2c798-c059-4983-b692-bf8381e8f6e8/tasinmaz-kiralamalarinda-mevzuata-aykiri-olarak-kira-suresinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/67891dc0-2f76-4e19-b7da-174a691e5a41/idareye-ait-bir-kisim-tasinmazlarin-ve-isletme-haklarinin-ihalesiz-olarak-idare-sirketlerine-verilmesi http://kamubis.com/decisions/SayistayFinding/987e56a2-4b0f-4049-994f-0210a8c962ad/kira-sozlesmelerinin-noter-tescilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aaec1ef7-2cfe-433b-bd1e-db2670165bf0/kamu-kurum-ve-kurulusu-niteliginde-olmadigi-halde-elektrik-dagitim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/4921da3d-1d44-4127-9535-0195b0709ba4/diger-kamu-idarelerince-idareye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d852fdbd-753b-49b9-ac6a-9f557e92cf03/bilgisayar-yazilim-alimlarinin-bir-kisminin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8080e67a-6bce-465c-9625-487a899591c9/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/091b6ed7-de90-48d2-ba8e-b480f967e9c5/amortisman-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/65239e3a-7e90-4582-8574-67fb1bd885c1/tasinmazlarin-deger-tespit-calismalarinin-tamamlanmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/d4e3669f-2d68-4dd4-9eae-54af541e348a/zamanasimina-ugramis-teminat-ve-emanetlerin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/650af30b-d079-40e3-b10b-036b340ee1c8/yevmiye-defterinde-geriye-donuk-kayitlarin-yapilmasi-ve-yevmiye-kayitlarinin-muteselsil-devam-etmemesi http://kamubis.com/decisions/SayistayFinding/bfac1979-c56b-4760-91be-a63a384f6e0e/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bfacfdb4-cf41-477e-9e84-a4918c8fabb9/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/fabfa02c-4a0e-46fa-bc5e-a9c27166ed3a/sayistay-ilamlarinin-gereginin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/89f2ae5d-a3e7-4539-9200-75d6aaf01f42/gecekondu-fonunun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/1b4bbd7d-77b5-497e-888c-e922d17475d5/ambalaj-atiklarinin-toplanmasi-isinin-devlet-ihale-kanununa-gore-ihale-edilmemesi http://kamubis.com/decisions/SayistayFinding/69f53e20-3b6c-4987-80c5-6a7b567fe9ba/kredi-kartlari-ile-yapilan-tahsilatlarin-yasal-suresi-icerisinde-banka-hesaplarina-gecmemesi http://kamubis.com/decisions/SayistayFinding/b3d10950-47b9-4424-933a-0f80e827a114/kompanzasyon-sisteminin-bakim-ve-onarimlarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/af76345b-16ac-45ad-b997-ff912dbaf6b0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a4230208-044b-4347-8495-0187bc29a917/maddi-duran-varlik-kira-gelirlerinin-ilgili-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e6eb7594-288e-4ad5-ae50-2fef87b53af5/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/10f1a832-707d-4f1d-87ba-663933088c47/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-hatali-yer-almasi http://kamubis.com/decisions/SayistayFinding/cfa7eec2-6c0f-475b-bfa6-e7e2a965982e/mahsup-donemine-aktarilan-avans-ve-krediler-hesabi-ile-iliskili-odenek-hesaplarinin-mahsup-donemine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/38dcc4a8-7a20-49ce-9e75-76872af98cdd/butce-emanetleri-hesabina-alinan-tutarlarin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/f13d00aa-b3a9-4c69-b382-f843cfcf7179/mevduatlarin-mevzuat-hukumlerine-uygun-olarak-vadeli-hesaplarda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/d8ea752d-5a7a-46db-9cbd-94fde53afc16/yuklenicilerle-yapilan-sozlesmelerdeki-tutarlara-iliskin-olarak-gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e6119857-acd5-4abd-b0bc-2e34be7be4f8/kidem-tazminatina-iliskin-karsiliklarin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a6d51526-9e69-418b-9cf1-815f36c8dab6/gelirlerin-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/67fa7a44-5af9-4130-8194-34f73c3fbcaf/butce-emanetlerinin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/26aff9e9-5f1c-43f6-a7e3-8643e46a4472/belediyenin-kamu-kurum-ve-kuruluslarina-olan-borclarinin-mali-tablolarda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/2cbfbfd9-1c00-4509-a3b0-1cf12deebdc4/iller-bankasindan-alinan-kredi-borclarinin-mali-tablolarda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/e8210566-95cb-4b81-ac6f-669f1267bde4/hurdaya-ayrilan-tasinirlar-icin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/af3076b8-d177-4e88-ba86-3dc8371e0a64/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/63a9e8ae-fa1f-48e7-ad37-fee7f78415ae/tasinmazlara-ait-fiili-envanter-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/6d59ee06-e0c9-488a-9c90-d215d7b594a9/bazi-tasinirlarin-giris-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/532e5746-f2c5-42d5-be13-5604685b11c2/kisilerden-alacaklar-hesabi-tutarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d8f7576b-3e67-48ac-b899-4aa039bf8369/guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d37078aa-340a-4f27-afbf-ad87c6165a0e/emanetler-hesabinda-emanet-niteligini-kaybetmis-kayitlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/2d09cf9d-9927-4078-9990-9e4ba19d6ceb/yevmiye-numaralarinin-verilmesi-sirasinda-bos-yevmiye-numarasi-birakilmasi http://kamubis.com/decisions/SayistayFinding/a688b34d-8781-44cf-8173-efebbb78ead4/tasinmaz-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/12047f1f-2eef-456a-95e6-c9b189fe81d3/iscilerin-yillik-izinlerinin-kanunun-ongordugu-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bac1cd77-c59d-4c7c-ad03-084da4a57c43/iscilere-yilda-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/545d37ec-3b12-42cf-ac0f-01b08730dea6/bazi-kisi-veya-gruplarin-hak-etmedikleri-halde-toplu-tasima-araclarindan-ucretsiz-veya-indirimli-olarak-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/c7a457e3-851b-4589-96f9-f3ec51cd8aa3/vergi-usul-kanununa-ve-amme-alacaklarinin-tahsil-usulu-hakkinda-kanuna-gore-izlenmesi-gereken-yasal-sureclerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/d1e4f9e6-f4a7-432b-a66f-dd506940fa91/kuruma-ait-vadeli-ve-vadesiz-mevduatlarin-ozel-bankalarda-tutulmasi http://kamubis.com/decisions/SayistayFinding/0ea30ab1-43a5-4a6b-b4d0-f5413eec7ef7/turkiye-belediyeler-birligine-aktarilan-paylarin-kamu-idareleri-paylari-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/38c8908c-5d53-4714-9d90-2748c60472a0/ataturk-parkindaki-isletmelerin-kira-gelir-tahsilatina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5415507b-b515-496b-a5b9-a41cba97140f/antalya-su-ve-atiksu-idaresine-atik-tesisi-olarak-tahsis-edilmis-olan-alana-futbol-sahasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/b4c501d8-de88-48c0-862a-ccd4c5096271/antalya-buyuksehir-belediyesi-tarafindan-bazi-alanlarin-ihalesiz-olarak-profesyonel-spor-kulubu-dernegine-verilmesi-ve-protokolle-belirlenen-ucretlerin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/923633a3-b898-4d8a-a7ee-bfef3e973bcf/muze-giris-ucretlerinden-alinmasi-gereken-belediye-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2315243f-f741-4dd7-b985-1a1f7640dabe/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/7279c743-ba64-4232-87b5-8599c901f7f5/is-avanslarinda-mahsup-surelerine-uyulmamasi-ve-faiz-isletilmemesi http://kamubis.com/decisions/SayistayFinding/c711bf96-9566-4e4c-8f82-0e4e410da8b4/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1bafdc67-dd01-48f5-90fb-e91535bb6a02/hurdaya-ayrilan-bazi-tasinirlarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/2cbdaa60-d36b-4cb3-b900-003f6ef75de9/belediye-tarafindan-kamu-kurumlarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/5c46f4f0-d46d-4e4d-a6ab-a8084d5dd92a/mali-tablolarin-belediye-tasinmazlari-hakkinda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/4c05d61d-b586-4c86-b934-3c5d21e0bc9b/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/e9955aa1-3840-48ff-a404-a1a4db1bb3ac/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/f00c0b38-b3b1-4018-9f47-1b0c5558471a/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/bcc4e746-f020-4b8d-901a-5b89cebdb8a8/maden-payinin-kontrolunun-saglanmamasi http://kamubis.com/decisions/SayistayFinding/059db8c0-73be-4b91-93eb-8a6718283439/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/b1c36468-cadc-4bfc-801f-c66b980143ff/istanbul-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c144b3a9-cfd0-44ca-8b99-a8618f5ac9b9/elektrik-alimlarinda-serbest-tuketici-sifatiyla-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/efc52c85-c48c-4aaa-b6f5-6d70ab74ecb0/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi-ve-bunlara-yasal-mueyyidelerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/a578a646-4c17-4adc-afc9-0b8107f27653/sozlesmeli-statude-calisan-personellerin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/f5bd0180-b740-48a7-a741-e95a7149e069/iscilere-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bb239122-aae8-42df-9503-557634e6c460/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/90662a17-ac76-4077-82d3-a98c03b2f272/iscilerin-yillik-izinlerinin-kanuna-uygun-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c3dedd14-adfd-4d05-8f0d-c30e48c90b4b/sosyal-denge-tazminati-sozlesmesinin-net-tutar-uzerinden-belirlenmesi http://kamubis.com/decisions/SayistayFinding/24265dad-c7bc-484a-ad8d-457219795aee/arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d5771dd9-1841-4fbf-8ba9-8ebfbf6cc4b5/gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/16e478c6-f058-4ffc-a164-43f627966dc8/yevmiye-kayitlarinda-bos-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/73b8c903-11d8-44d3-a362-044b6b8051a0/geriye-donuk-olarak-muhasebe-sisteminde-kayitlarin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/a35d14a6-573c-4ca7-9599-e8918f28348e/ilk-madde-ve-malzemeler-hesabina-kaydedilen-tutarlarin-tuketildigi-halde-kayitlardan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/533946c2-dc8d-4d68-b52b-062dbeab50b7/parasal-sinirlara-tabi-mal-alimi-ve-yapim-islerinde-kamu-ihale-kurulunun-uygun-gorusu-alinmamasina-ragmen-ongorulen-ust-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/0d3d8fa9-f42a-4ed6-92b7-0293456ca40e/mahsup-donemine-aktarilan-avans-ve-krediler-icin-butce-mahsuplari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3d07323a-ddc5-411c-b7c6-32cf538bc576/haklar-hesabina-yanlis-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/c5c3737d-da1e-466f-8332-080b45050f78/hurdaya-ayrilan-tasitlar-ile-kullanilma-olanagini-yitiren-maddi-duran-varliklarin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/682dc6f7-cb63-4b08-8c24-eca2f6856a5b/kidem-tazminati-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/06e2e996-f14a-4d73-8767-9677dddaeaed/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/d920f850-62bd-48c8-a600-df7c867c77ba/vadesi-bir-yildan-uzun-olan-alacaklarin-kisa-vadeli-gelirlerden-alacaklar-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/037cbff4-b729-4143-81c8-746345a02151/belediye-tarafindan-profesyonel-spor-kulubu-icin-hizmet-ve-malzeme-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/4d6b59cf-34f6-44b6-8695-b2ae245e7a05/belediye-mulkiyetinde-olan-tasinmazlarin-dernek-ve-vakfa-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/be6b58b1-d6b7-47f8-90eb-3e8b67f10eee/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f863205a-5009-4360-89e9-bc4c718172bb/yevmiye-madde-numaralarinin-duzenli-ve-muteselsil-olmamasi http://kamubis.com/decisions/SayistayFinding/bb0e925d-9efd-45a0-bc2a-cace8720d8b3/faaliyeti-olmayan-mudurluk-kadrosu-ihdas-edilmesi http://kamubis.com/decisions/SayistayFinding/8627c62f-aa8a-4f46-8e4a-52849ecc7981/belediye-tarafindan-muafiyet-kapsamindaki-tasinmazlar-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/adffd239-9579-4a3e-88ae-3e075b02d913/genel-aydinlatma-kapsamindaki-bazi-tesislerin-elektrik-dagitim-sirketine-devredilmemesi-ve-tesislerin-ticarethane-abone-grubundan-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/7084311d-b9d0-4ea9-a5ec-551036f9e4e3/yuklenicilerin-sosyal-guvenlik-borcuna-iliskin-belgelerin-gec-verilmesi-nedeniyle-kesin-teminat-mektuplarinin-hukumsuz-hale-gelmesi http://kamubis.com/decisions/SayistayFinding/132b3b95-60f1-4849-88c3-763a808564b5/kiralama-ihalelerinde-uzerine-ihale-birakilan-isteklilerin-sozlesme-yapmadiklari-halde-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f249a0f2-b516-404a-afed-eb77c9dae1ac/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f8780617-dde9-438f-99f3-cc5d879b07aa/muayene-hizmet-alim-ihalesi-kapsaminda-odeme-yapilan-muayene-sayisinin-sosyal-guvenlik-kurumuna-fatura-edilen-muayene-sayisindan-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/912beb4e-4c29-429e-8b99-3a1c525e89a2/kent-temizligi-hizmet-alim-islerinde-calistirilan-araclarin-calisma-saatlerinin-saglikli-tutulmamasi-ve-bazi-araclarin-teknik-sartnameye-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/1344b8e0-8112-46c0-b853-3d2f077ab269/ambalaj-atiklarinin-toplanmasi-isinin-devlet-ihale-kanununa-gore-ihale-edilmemesi http://kamubis.com/decisions/SayistayFinding/999309d1-fefd-4994-ad88-fd28fac4f260/bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/33773c5c-854b-4ff0-87d3-f14cb8f651ad/dayanikli-tasinirlara-duzenli-olarak-numara-verilmemesi-ve-tasinir-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/1b86bbfc-85a3-4250-97dc-5990815cb62a/su-ve-kanalizasyon-idaresi-tarafindan-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-tahakkuk-ve-tahsilatinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1556e524-8d2c-4505-ad46-6a2227074529/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-geliri-paylarinin-takibinin-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ad652978-f40e-4bc8-adda-c4cecbd13682/maddi-duran-varlik-kira-gelirlerinin-ilgili-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/89ad0334-0b7c-4d4b-b78b-045b1d3cef90/ihaleler-icin-alinan-bazi-teminat-mektuplarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/3f2a42f8-cfe5-49c1-b41f-4e1ea90f0a54/gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/abb97ca1-c9f0-47e9-a000-a5b4fced6d77/butce-ici-iktisadi-isletme-faaliyetlerine-iliskin-bazi-giderlerin-kurumlar-vergisi-matrahindan-indirilmemesi http://kamubis.com/decisions/SayistayFinding/a26bfb13-78b3-4066-a4ef-d8aac63b330b/hurdaya-ayrilan-tasinirlar-icin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1edec23b-79c2-4770-951e-9ce48a09b402/aralik-ayi-memur-maasi-odemelerinde-butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d7ac60b2-fb84-402f-a994-211c62bd0ecb/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/1e02fbdf-992f-416d-b04a-cb8745487716/devreden-katma-deger-vergisi-hesabinin-gercek-degerini-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7a1b228c-9b62-4098-973e-b7bd4efe8ed5/idari-para-cezalarinin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/04a215ed-a896-4c22-a27e-5216820741c3/belediyeye-ait-tasinmaz-degerlerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/aaba9e82-6fcb-4814-8723-0fbd324e1b06/iscilerin-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e2d8b623-70a0-4303-8b11-44003809cd74/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/c1383b6e-8236-4f82-9b99-9a5be1e47a01/servis-arac-plakalarinin-ihale-gerceklestirilmeden-devredilmesi-nedeniyle-idarenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/924c2b78-181f-481e-8871-f527939ae7c3/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuklarinin-tamamlanmamasi-ve-aktarilmasi-gereken-ilce-belediyesi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0b79d092-2005-447b-ab7a-b4f474bcb160/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/41a75bae-24db-4163-be73-a24879cfb2b6/sozlesmeli-ve-isci-kadrolarinda-calisan-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/88b53e91-ee74-4ac0-ad56-b17b65e561f3/kurum-alacaklarinin-tahsiline-yonelik-icra-takibinde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/526a035b-51f3-4dcc-9784-4abc453fb80f/kanuni-muafiyet-oldugu-halde-cesitli-vergi-fon-ve-pay-odemelerinde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/856b9538-9bc1-4218-9896-def1734e4aa5/bazi-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/c3b3df13-071d-4d4c-89f4-53d42f031c15/dogrudan-temin-suretiyle-gerceklestirilen-hizmet-alimi-ve-yapim-isi-odemeleri-icerisinde-hakedis-raporlarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/8011f13d-6873-492d-ad2f-43db969be671/gelirlerin-takibinde-kullanilan-muhasebe-sistemine-iliskin-hatalar http://kamubis.com/decisions/SayistayFinding/28aabaa0-c019-499a-8393-1a43d23c562e/gelirlerin-takibinde-kullanilan-bazi-sicillerin-hatali-ve-eksik-bilgi-icermesi http://kamubis.com/decisions/SayistayFinding/f42eff0d-22ca-4b9a-8341-a9bb078a6672/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi-ve-fon-gelirlerinin-belediye-giderlerinde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/23f6a183-a39e-48a4-a3c3-831cba6ce6b8/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/33e2fc57-2539-4f63-a419-723ad7006fa8/dogrudantemin-sinirinin-altinda-kalmasi-amaciyla-bazi-alimlarin-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/109fb3d9-5bc4-4cdf-a25e-ebbdbde6de37/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabindaki-tutarlarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/268cc0e6-8524-440f-9ada-f64f85a8dc5a/buyuksehir-belediyesinin-iller-bankasi-anonim-sirketindeki-ortaklik-payinin-gercek-degeri-ile-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/4e0378af-be53-40e0-bcc1-48c81cbe4e5a/tapuda-kayitli-olan-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/c65d5e73-4cf2-40f8-becb-49a010eabd69/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4694317f-3e4e-4085-9eab-6f2d16fd6477/belediyeye-ait-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ae4936d0-1b0f-4d78-b751-8dad8adee133/sirketin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/fb521524-47aa-4ddf-9254-b9a258496b49/kamu-haznedarligi-yonetmeligine-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/48db4db5-584d-446a-90bf-afc66080e41b/fazla-calisma-sureci-ve-ucretinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/5152a7ee-a33f-40e0-b74f-80c26ddcc934/asgari-gecim-indirim-oraninin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/308689bd-4e05-48d2-b232-3316255180fc/iscilerle-imzalanan-belirsiz-sureli-is-sozlesmesi-ile-hizmet-sozlesmesinde-yer-alan-hukumler-arasinda-celiskiler-bulunmasi http://kamubis.com/decisions/SayistayFinding/026b12b7-6601-4474-b010-1c9d78bca3dc/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e7cb5a6c-d628-4443-8b7f-ed4948dd2094/serbest-tuketici-olan-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a1f00dc3-4bd4-4d71-8bc1-2262023b6ba7/yil-icerisinde-yapilan-sermaye-artisina-ragmen-sirketin-halen-sermaye-kaybinin-olmasi http://kamubis.com/decisions/SayistayFinding/e05532bd-8365-4cd2-b1c5-33e945b86ee1/dogrudan-temin-ve-pazarlik-usuluyle-yapilan-mal-alimlarinin-ve-yapim-islerinin-yasal-siniri-asmasi-ve-kamu-ihale-kurulunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/31b0ac5a-81c7-4e43-a107-f4cebe4c29b9/ortaklara-borclar-hesabinda-yer-alan-tutarin-eskisehir-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b49cfb71-857b-4ba9-82b2-230b7dc117b4/saticilar-hesabinda-bulunup-zamanasimina-ugramis-borclarin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/a82d3db3-54d6-4440-93fa-df50bf78bb06/supheli-ticari-alacaklar-hesabinin-giderek-artmasi http://kamubis.com/decisions/SayistayFinding/755bc72c-e607-4e9f-aee9-454986a24679/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a4caecf2-d41d-44e8-9ba5-7c11bb1bb15c/bazi-supheli-ticari-alacaklar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f94ce601-f0f7-4945-bac2-f5a30c2ab7b0/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0f3218c8-6e93-4900-9937-8ed61aa70f67/ticari-mallar-hesabi-ile-diger-stoklar-hesabinin-gercek-tutarlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/75862e09-a803-465c-97a1-823f6710fb2e/yapim-isleri-ile-mal-ve-hizmet-alimi-ihaleleri-kapsaminda-mevzuatta-yer-alan-sinirlamalara-tabi-olmaksizin-tasit-edinilmesi-ve-bu-tasitlarin-tasarruf-ilkelerine-uygun-olmayan-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e40b6982-6ee6-4a50-8570-1f64240bf40d/temel-amaci-su-kayiplarini-azaltmak-olan-danismanlik-hizmeti-mevzuata-uygun-olarak-yerine-getirilmedigi-halde-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/70c885a8-2d85-4098-ac1f-d2ab9f8e6fd4/ihalelerde-yaklasik-maliyetlerin-mevzuata-uygun-olarak-hesaplanmamasi-ve-yaklasik-maliyetlerin-cok-yuksek-belirlenerek-islevsiz-hale-getirilmesi http://kamubis.com/decisions/SayistayFinding/a3bb9b3c-814a-4f7b-8120-7862ce6ebcb3/danismanlik-hizmeti-aliminda-fiyat-disi-unsurlarin-temel-ilkelere-halel-getirecek-sekilde-belirlenmesi-ve-teknik-kriterlerin-objektif-olarak-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/2e44b306-4279-4655-9a09-4ea4f27595d6/borc-stok-tutari-icin-mevzuatta-ongorulen-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/dfd5349d-f44d-4e73-8b81-8e230ae1e064/acik-ihale-usuluyle-gerceklestirilen-arac-kiralama-ihalelerinin-iptaline-neden-olunarak-dogrudan-temin-yontemi-ve-pazarlik-usuluyle-alimlar-yapilmasi http://kamubis.com/decisions/SayistayFinding/3473eaa1-83e2-4460-b9d8-2a212b6af26a/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/16d80a1a-ac58-4d5f-91e7-ee668add6dab/cevre-ve-sehircilik-bakanligi-aylik-paylarinin-kamu-idare-paylari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1c8a6c2f-0a4a-482e-b48b-4c0d604a3501/belediye-sinirlari-icerisinde-yapilmis-olan-kamulastirma-islemlerine-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/8c824025-176f-49f1-a486-040328da1cb9/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/f192b4d7-83fd-48ec-a26c-3e1ab1150e96/idare-mulkiyetinde-olmayan-yollara-iliskin-tadilat-bedellerinin-maddi-duran-varlik-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/03217703-b10a-4c9a-b700-f63f41cf415e/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/eaa0ed0f-42e4-4da2-8d75-a08699e5cc48/iscilerin-birikmis-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b340bde7-468e-4a22-85a2-c9e110553aa9/dogrudan-temin-yontemiyle-avukatlik-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/2f1c9cd9-c9a4-4d73-b941-76da8779a4de/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/55e748a6-1443-4d63-9c9b-f6bde79cc59b/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/85f04983-90f3-45f5-86ed-51c71b07a2bb/hazineye-ait-tasinmazlarin-satisindan-belediyeye-gonderilmesi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/72749a17-b666-4b48-8290-5185110d2068/buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilatinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/29a6f022-ae30-48d1-8e3e-fdc73fe4caca/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ea3980af-d124-4864-bccf-72b63563d875/tasinmazlarin-tahsisi-islemlerine-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/bd92c11c-1dc4-40f8-b6d2-bfb3a69a2436/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/2d5e7611-1436-4b21-99fd-efe1bea9d095/gider-taahhutlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ffef9ff5-5fab-458b-9f03-374f9c830b73/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/514813fa-71a0-4216-8c5a-a69812b811ff/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1b84cff-83e1-42b4-8a3f-398db6545045/banka-kredileri-hesaplarina-iliskin-donem-sonu-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/391c724e-4211-46fa-b4ce-a2250a73c7d9/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/47e66863-b66d-46f0-95ee-3cbc35157980/tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d1859ccc-85b8-49f0-bc53-f40a76de7673/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/4f54cd4e-58d3-4282-860c-16d03d4ab89a/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/52f238bb-c3fc-46a7-b2a1-b90bb2cfccd9/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/10a5e01f-6517-46c3-bce1-5d3b1da9050b/sayistay-ilami-ile-hukum-altina-alinan-idare-alacaginin-kisilerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/94f35e07-abbc-4927-a4c2-fc6ab9ec454d/bazi-hesaplarin-tekduzen-hesap-plani-aciklamalarina-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4ac9727c-1c86-4706-91aa-169a02776e31/maddi-duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4847235e-4d24-4a4b-9833-eb927a45d5ad/tasinmazlarin-kaydina-iliskin-form-ve-icmal-cetvellerinin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/7dd330af-3708-41ec-b987-b810d9eec268/tasinmaz-kiralamalarinda-takip-ve-tahsil-islemlerinin-duzenli-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1f54c026-68db-4c70-b66c-d477e0b3530e/tapuda-kayitli-tasinmazlar-icmalinde-ve-belediye-mali-tablolarinda-yer-alan-merkezi-idareye-ait-hizmetlerin-goruldugu-belediyeye-ait-bir-kisim-tasinmazin-tahsisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/063ff1fa-ff3b-491a-acaf-d8411bbeef6f/sirket-iscilerine-odenen-kidem-tazminati-tutarlarinin-sorumlulugu-bulunan-alt-isverenlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/197e959d-7da8-4542-9541-f729938a4818/sosyal-denge-sozlesmesine-sozlesme-suresine-iliskin-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/db0a2408-8dad-4299-b729-2c37f9b70b52/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/bf5d6f55-3a39-4e18-b6b5-e2719580165c/sosyal-denge-sozlesmesinde-sendika-dayanisma-aidati-kesintisine-iliskin-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/74ed6fa1-cf56-407a-b9d0-0784507d07a6/konut-uretimi-icin-mevzuata-uygun-yonetmelik-cikarilmadan-konut-uretimi-ile-satisi-yapilmasi-ve-bu-konularda-belediye-encumenine-mevzuata-uygun-olmayan-yetkiler-verilmesi http://kamubis.com/decisions/SayistayFinding/658706a6-37b8-4cb7-a793-2ae3a5ef3b42/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1d54393a-04c4-4204-b179-e56dbb00fb5b/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/86d09c1b-6d02-4240-99bd-1e0e888f0638/dogrudan-temin-usulu-ile-yapilan-alimlarda-sinirin-uygun-gorus-alinmaksizin-asilmasi http://kamubis.com/decisions/SayistayFinding/55ffb46f-016e-4ca2-8157-1b17370d977d/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ae699252-b753-4ff3-b774-1c67d4b1d778/maddi-duran-varliklarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/31f6fc3d-e57d-4b49-b9c6-3ca96a3a85e0/ihale-dokumaninda-hakedis-odeme-surelerinin-yuksek-gosterilmesi-suretiyle-rekabetin-sinirlandirilmasi http://kamubis.com/decisions/SayistayFinding/9cc375af-df08-46d6-a666-ac82bf7019d4/belediyenin-pazar-yerlerindeki-tasinmazlarin-isletilmesi-yetkisinin-devredilmesi-ve-pazar-yerlerindeki-tasinmazlar-uzerinde-ihalesiz-olarak-irtifak-hakki-verilmesi http://kamubis.com/decisions/SayistayFinding/5f6a6efc-be9e-47c9-8732-497f4a1d811a/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6c4c4487-1eda-4a65-a3c2-b1a070df4100/kidem-tazminati-karsiliklarinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/b773c30b-493a-4273-a2ff-90c2d333583a/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/57f98bf9-952f-4a30-9631-36e77ddd7de0/kisimlara-bolmek-suretiyle-dogrudan-teminle-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/0b4d63a3-e4df-4715-98fa-38b01a95e8a7/iscilere-yillik-ucretli-izinlerinin-is-kanununa-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d317bb74-dd72-432f-9e4e-813f644912da/ticari-faaliyet-konusu-olmayan-mal-ve-hizmet-alimlarina-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/ace81f17-fa45-412c-8718-b40fcfa3185f/belediyenin-butun-spor-tesislerinin-isletme-hakkinin-belediye-spor-kulubune-verilmesi http://kamubis.com/decisions/SayistayFinding/29458d1c-dc59-4dfb-8019-c8b9d7159a92/acik-hava-reklam-araclari-sozlesmesinin-zamaninda-feshedilmemesi-ve-sozlesme-feshinden-sonra-bu-araclardan-kira-geliri-elde-edilmemesi http://kamubis.com/decisions/SayistayFinding/c97523e2-4884-4be5-8454-8aebc07dff97/mali-tablolarin-tasinmazlara-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/24e283c2-3e43-4ed1-b12f-02e687195fb8/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/500f912d-61f1-4f51-adab-d37d69264914/diger-faaliyet-alacaklari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6e536cc9-3446-40c1-913f-4eefb0d3c7a6/bazi-maddi-duran-varliklara-ait-amortismanlarin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/dc05dfa9-d1fc-4211-8838-a0c22687b359/nakit-akis-tablosu-ve-ozkaynak-degisim-tablosunun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/19ac21d3-5b6e-4186-99b0-36644b1e8f8a/kamu-ihale-kurulundan-istisna-gorusu-alinmamasi-ve-kamu-ihale-kanununun-istisna-maddesi-kapsaminda-olmamasina-karsin-bazi-alimlarin-ihalesiz-yapilmasi http://kamubis.com/decisions/SayistayFinding/d0c93a93-709e-46cb-9298-de96883ec19f/sirket-alacaklarinin-takip-edilmemesi-ve-supheli-hale-gelen-alacaklar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/80278628-32fe-442b-861f-c8b75351edb4/ticari-faaliyetlerden-kaynakli-bir-kisim-borc-ve-alacaklarla-ilgili-hesap-mutabakatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ac7560f1-827f-4fbc-8a43-39308fa9af99/mal-alimlarina-ait-sozlesmelerde-gecikme-cezasi-hukumlerinin-mevzuata-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/80f77d60-eff4-4e26-974a-30b392afc0b1/belediye-sirketlerinin-mevzuata-uygun-olarak-sayistaya-hesap-vermesinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/3cd52465-9f02-42b1-8f01-85cc532f38e7/yonetim-bilgi-sistemleri-hizmeti-alimlarinda-2010-yilindan-beri-ihale-yapilmamasi-ve-2020-yili-sonunda-yapilan-acik-ihalede-rekabetin-mevcut-yuklenici-lehine-sinirlandirilmasi http://kamubis.com/decisions/SayistayFinding/d385e306-1669-43f4-8b80-4d10644408f2/yapim-islerinde-yeterlilik-kriterleri-konusundaki-takdir-yetkisinin-rekabeti-sinirlandiracak-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/71e5691e-44c6-426f-a8d5-d48c286c5467/termal-tesislerde-irtifak-hakki-verilmesi-ihalesinde-rekabetin-sinirlandirilmasi-ve-hasilattan-pay-alinmamasi http://kamubis.com/decisions/SayistayFinding/66ff2fbb-59aa-475d-8a2c-124d0d4b757d/tasinmazlarin-sembolik-bedellerle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/0e33c057-c3cc-4129-b4a8-00dc529c0969/tasinmazlarin-kiraya-verilmesine-iliskin-sozlesmelerin-surelerinin-sonunda-yeniden-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/64ecad94-10d8-4aa0-bc3c-b5e7a79b7d64/tasinmazlara-iliskin-tahmini-kira-ve-satis-bedellerinin-tespitinde-piyasa-rayiclerinin-esas-alinmamasi http://kamubis.com/decisions/SayistayFinding/88480bb2-37e9-4d5c-bfc9-decbce46c1d7/tasinmaz-kiralama-ihalelerinde-yeterlilik-kriterlerinin-esit-muamele-ve-firsat-esitligi-ilkelerine-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/33f63db8-4c3f-47a3-8dc3-44d1bdd566b9/tasinmaz-kiralama-ihalelerinde-rekabetin-sinirlandirilmasi http://kamubis.com/decisions/SayistayFinding/89216537-8dc2-4456-b3b0-455303960faf/park-yapimi-ihalelerinde-kamu-ihale-hukuku-temel-ilkelerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/73383fe7-bfca-4463-926c-4562a050407a/park-ve-yesil-alanlarin-tanzimi-ile-periyodik-bakim-ve-onarim-hizmet-alimi-ihalelerinin-kamu-ihale-hukuku-temel-ilkelerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/fb46c470-4d2a-4279-b24d-22e96c334c05/personel-calistirilmasina-dayali-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/35d53012-e15e-47d2-9f36-6aa53f449e57/matbaa-islerine-iliskin-basim-hizmetleri-ihalelerinin-iptaline-neden-olunarak-dogrudan-teminle-alimlar-yapilmasi http://kamubis.com/decisions/SayistayFinding/11b3c44e-1e49-4da5-b556-a25779181141/mal-ve-hizmet-alimlari-ile-yapim-isleri-ihalelerinde-yaklasik-maliyetlerin-mevzuata-uygun-olarak-hesaplanmamasi-suretiyle-ihalelerin-yuksek-bedellerle-sonuclanmasina-neden-olunmasi http://kamubis.com/decisions/SayistayFinding/487d8a8a-aff8-4412-b8d4-e9a5e1558310/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/64658605-19c9-464c-879f-796fa50ee76d/otopark-hesaplarinda-toplanan-meblaglarin-nemalandirilmamasi-ve-suresi-icinde-buyuksehir-belediyesi-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7959c96f-602d-48de-9e1f-9673f58cb599/kiraya-verilen-tasinmazlarin-ve-kira-bedellerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d0f46cac-f416-405b-bcce-22fbce58cb85/sosyal-guvenlik-kurumuna-olan-taksitlendirilmis-sigorta-prim-borclarinin-vadelerine-gore-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5e9e7265-4ca6-4f41-bd7e-ef80fc21e438/tasinmaz-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7742ef4d-9f59-467a-b0a8-feac0fe46277/belediye-sirketinin-islettigi-otoparklara-akilli-otopark-sistemlerinin-kurulumu-yazilimi-bakimi-ve-onariminin-buyuksehir-belediyesi-tarafindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/13046cc6-19cd-48d5-8bd8-99913996cf51/buyuksehir-belediyesinin-iktisadi-tesebbuslerinin-surekli-zarar-etmesini-onleyici-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/79754b26-8788-46da-95f0-3eac7f71c7ae/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/48d17dd8-bc5b-4357-812f-8e61c7de4880/sosyal-guvenlik-kurumuna-olan-faturali-borclarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e4786269-df04-4380-ad74-8204564375ef/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cf85c456-ad3b-43e8-8ddd-f3566fa245a2/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c3ea8ede-3172-4ec3-9587-d3179a6e0128/uluslararasi-kurulusa-uyelikte-bakanlik-izninin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d064d57f-a38e-40f5-9d5c-4dcd8446c499/hafriyat-alanlarinin-etkin-olarak-kullanilmamasi-ve-hafriyat-gelirlerinin-ilce-belediyelerince-toplanmasi http://kamubis.com/decisions/SayistayFinding/2cfcf9c4-37e6-4e10-88ce-ad83e6740086/itfaiye-uygunluk-raporlarinin-duzenlenmesinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6d116b49-e7d5-45a1-906a-123a5182a731/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6de63844-a3a2-41e8-8b26-9f89b6feb04b/idare-tarafindan-kiraya-verilen-bazi-isyerlerinin-is-yeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6a80bb91-d0b9-4365-8b03-f485a0101ac2/sosyal-denge-sozlesmesinde-konusu-disinda-hukme-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/ad917fdb-81ab-435e-be26-2f4589d64b9c/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/43df15fa-ffbc-4a52-873a-7af44db329bc/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/cbd46a08-1d92-46bf-9a16-ec77a0bff891/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-idare-payinin-talep-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/0ab92e3e-d487-4d98-87b8-2c99edbca31c/kamu-kurum-ve-kurulusu-niteliginde-olmadigi-halde-elektrik-dagitim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/c18bd086-099f-45cf-a5af-0b0874c8c67d/tasinmazlarin-deger-tespit-calismalarinin-tamamlanmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/24dc3474-bbab-43c9-b522-20fa219679ba/opera-binasi-yapim-isinde-konsorsiyum-icin-elzem-olan-ozel-ortagin-hakkinin-uzman-olmayan-ortaga-devredilmesi http://kamubis.com/decisions/SayistayFinding/32f4e5d0-b2cb-4c44-bc93-63e9f674aaef/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5d8ce119-0a2f-43d6-8c12-e8917a6b4420/diger-kamu-idarelerince-idareye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4c8a70c8-320f-47b6-a645-5101b681601a/tasinir-mal-kapsamindaki-bazi-tesislerin-mevzuatina-uygun-muhasebelestirilmemesi-nedeniyle-tesis-makine-ve-cihazlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2434f7f3-2dc0-4653-85a9-a4385a05e4fb/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-muhasebede-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/84e54d03-3779-4164-9dac-5fd14136bea7/kismi-zamanli-personel-calistirilmasina-dayali-ihalelerde-personelin-tam-zamanli-calistirilmasi http://kamubis.com/decisions/SayistayFinding/b306ffb6-19b6-4191-9165-8cced3dff8b2/tasinmaz-formlarinda-ve-cins-tashih-islemlerinde-aksakliklar-olmasi http://kamubis.com/decisions/SayistayFinding/1012c9bf-e5bb-4bb8-ab3a-eecdd2d861fd/sozlesme-kapsamindaki-is-kalemlerinin-ilgili-is-kapsamindan-cikarilarak-ayni-islerin-baska-ihalelerde-veya-idare-tarafindan-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/97934671-4ea4-4dc6-814b-71989f7f0772/yapim-isi-ile-ilgisi-olmayan-is-kalemlerinin-is-artisi-kapsaminda-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/cf88ddc2-55bb-4911-ba2a-b4155ebdebfd/kurum-ihalelerinin-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/79614019-2a56-491f-9e5f-562a34175682/idare-tarafindan-tahsil-edilmesi-gereken-alt-yapi-faaliyet-bedellerin-fiili-durum-uzerinden-hesaplanmayip-proje-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/aff30ab1-ba63-45de-b44b-869d18d727b7/buyuksehir-belediyesine-kontrolluk-hizmeti-icin-verilen-araclarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/97a41e91-ba12-4b38-975b-660ec90b2543/iscilerin-yillik-izinlerin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/331a23f6-8cec-46c3-a631-d72f145b45d8/idarenin-yapim-islerinde-kontrol-gorevlisi-olarak-calisan-personelin-ayni-anda-isin-basinda-bulunamayacak-sekilde-is-yuku-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/4879ed93-283d-47d6-8872-844d37d3cbc1/cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cf3fe093-369d-4395-b82c-86460c2e675d/buyuksehir-belediyesi-tasarrufunda-bulunan-reklam-alanlarinin-isletilmemesi-nedeniyle-gelir-kaybi-yasanmasi http://kamubis.com/decisions/SayistayFinding/ad72cfd7-b319-44f3-8cad-0b56e1eb5bf5/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerinin-bir-kismina-ait-ilan-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/79144240-c6c9-4643-896e-b50dabfd5045/ilce-belediyelerinin-gorev-sahasina-giren-yerlerde-buyuksehir-belediyesi-tarafindan-asfalt-ve-parke-yapilmasi http://kamubis.com/decisions/SayistayFinding/d49a9bd7-1c11-49f7-be37-c10ff5b233a7/buyuksehir-belediyesine-ait-bazi-yetkilerin-ilce-belediyelerine-birakilmasi http://kamubis.com/decisions/SayistayFinding/287ff67f-f204-4410-80ba-0ce0720597ec/kira-suresi-sona-eren-tasinmazin-ihaleye-cikilmadan-kira-suresinin-uzatilmasi-ve-ecrimisil-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c1046e48-2820-4496-b43b-7eb89e4df884/izmir-konak-eski-balik-halinin-konak-pier-isletme-sozlesmesine-uygun-olarak-sigortalatilmamasi-ve-sigorta-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7ecf9a62-fb6b-4d24-95cc-96b2da0f8243/buyuksehir-belediyesine-devredilmesi-gereken-ilce-belediye-otogar-alaninin-buyuksehir-belediyesi-tarafindan-kamulastirilmasi http://kamubis.com/decisions/SayistayFinding/cad75e28-70b2-482a-b3b7-de2d9cfc82aa/buyuksehir-belediye-meclis-uyesinin-ortagi-oldugu-sirketten-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/450a3d01-b99f-4df8-a00c-332ec4a69bb9/izmir-sehirler-arasi-otobus-terminalinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/791fc77b-97fe-41f3-9b56-4f6f9ade1a34/tasinmaz-tahsislerine-iliskin-tespitler http://kamubis.com/decisions/SayistayFinding/aa0174b6-af56-4750-bcbf-a5a4cd48e19a/tasinmaz-yonetimi-ile-ilgili-sorunlar http://kamubis.com/decisions/SayistayFinding/2b2f63fa-fe87-41ea-bd81-15be826870b0/gelir-ve-giderlerin-muhasebelestirilmesinde-donemsellik-ilkesine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/1c2d254b-8fce-4d18-b96b-635874e744c5/mevduat-hesaplarindan-elde-edilen-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2237f708-4bc1-4b4e-9590-9e10a7dbf1d7/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d921dcbb-8df4-4dcb-87fd-0313402681fd/ordu-su-ve-kanalizasyon-idaresi-genel-mudurlugunden-alinmasi-gereken-altyapi-kazi-izni-harci-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a965b916-8ce1-42f7-adec-b5e7fe4b2c4c/gecekondu-fonu-hesabina-iliskin-tutarlarin-takip-ve-muhasebelestirme-islemlerinin-etkin-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/b1a8172b-ca58-4592-b1e1-9ee4dd334175/tasinir-mal-yonetimine-iliskin-mekanizmalarin-olusturulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/5ba289f8-ae3d-488d-8d6f-cebcdb4a6085/yevmiye-defterinde-bos-yevmiyeler-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/22e6eecb-5a8e-4ad3-8550-85a3afcfc37c/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6ffea265-accd-4a4e-adbb-92467da3b658/belediyenin-tahakkuk-eden-gelirlerinin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/bc95d8c3-2b09-4e82-89cc-57c1ee94d733/vergilendirme-ve-ruhsatlandirmaya-yonelik-faaliyet-ve-islemlerin-etkin-yurutulememesi http://kamubis.com/decisions/SayistayFinding/b9f52f5d-1c0b-4cec-892b-9b10cf288b40/sayistay-ilamlarinin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/23214a4f-f1d2-4b25-aa9a-7c0fa237ce31/girisilen-taahhutlerin-ilgili-taahhut-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5b7c0006-0296-4cb1-9f0b-0e80ec967f5c/tahsis-islemine-konu-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b2f9921f-3309-4975-928c-4fd1a7ee5d46/tasinmazlara-iliskin-amortisman-takip-ve-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4d3e280e-070f-418d-804c-b43d80086bb5/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a689119f-b369-4207-9f68-e3d26b7fa317/hazineye-ait-tasinmazlarin-satislarindan-belediyeye-aktarilmasi-gereken-paylarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7d0cbb9d-25ef-43d9-b6af-f1f1fcbee6e9/otopark-insa-ettirilmesi-icin-toplanan-gelirlerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/602ea62c-956e-4f64-bd52-05a00efd31d2/verilen-depozito-ve-teminatlarin-uzun-vadeli-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f10fad3e-bd98-415b-b6ae-1c820a48cd0c/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/8e1bed9a-f1c1-4ce1-bdad-99862ef06acc/sayistay-ilamlarinin-tahsilinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/40a7d8d2-fa3c-4d94-885d-7c8ca7ea3fee/belediyenin-iller-bankasindaki-sermaye-payinin-mali-tablolarda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/aeb43c7d-f719-4e84-bfee-732d5133cc41/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4ad6197f-e76a-460b-a02c-1dd444a0f0fb/tasinmazlarin-degerlemesine-iliskin-deger-artislarinin-hatali-hesaba-alinarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4ee57706-bece-4c0d-b137-fd448953a0d1/sirketin-cari-hesaplarinin-bir-sozlesme-olmaksizin-yurutulmesi http://kamubis.com/decisions/SayistayFinding/871694d9-ffa8-4ebc-b7c2-017daa2cd542/stadyum-icerisindeki-ilan-ve-reklam-unsurlarindan-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/25136efd-7a49-4821-9a05-bb6f7c53fe9a/bazi-ilce-belediyelerince-tahsil-edilen-cevre-temizlik-vergisine-iliskin-paylarin-buyuksehir-belediyesince-duzenli-olarak-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/27794c8c-068d-4a94-a2fd-91b707533529/telekomunikasyon-altyapi-ve-sebekelerinden-alinan-gecis-hakki-bedellerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2c55de36-c3cb-426f-a1f5-dabdf06e59f7/ilce-belediyelerince-aktarilmasi-gereken-otopark-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/71846ef7-2e74-44bd-9f8a-1cb001da5998/yol-kenari-ve-meydanlardaki-park-yerlerinin-isletilmesinden-elde-edilen-gelirin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/47bc0ca6-35ed-4f47-acca-e1b7b45c2e58/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/669bff6d-91db-44c8-8e69-c62dd6aee1f5/minibus-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/6cdfdbc2-3d42-4741-882e-6dde84b525ee/servis-plakalarinin-ihale-yapilmadan-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/326586a1-33c4-4553-b473-d453ae1d1e83/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/3314efe4-09ab-4e55-b68b-656e36eb6799/dolmus-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/630384d9-1d3a-4632-9d1b-e5c468bbb99a/kurumun-mulkiyetindeki-bazi-yapilarin-yapi-kullanma-izin-belgelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/09793f07-7da3-47d3-b433-f8b1916aef38/mevzuatla-yetkili-kilinmamis-makamlarca-birinci-sinif-gayrisihhi-muessese-gsm-ruhsati-verilmesi http://kamubis.com/decisions/SayistayFinding/74f81fae-e2e6-41c0-a9b2-fd930f1526c7/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/d31c175d-9bcf-4b86-b77b-2f24be4122af/gecerliligi-kalmamis-teminat-mektuplarinin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/309bf1bd-d6d3-44f6-8dfe-36829c0eae77/kiraya-verilen-veya-irtifak-hakki-tesis-edilen-tasinmazlar-ile-bu-tasinmazlardan-elde-edilen-gelirlerin-tamaminin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d5818cd0-8f4f-413c-a313-39fe2b8f38f1/tasinirlara-iliskin-islemlerin-mevzuata-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/35fe65b3-b477-48d1-a621-85a2b14f4ba6/mahsup-donemine-aktarilan-avans-ve-krediler-hesabinin-mahsup-donemi-sonunda-kapatilmamasi-ve-bu-hesapla-iliskili-diger-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ec1af681-07b5-43c1-9660-180cc9e8f26b/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/bb02075d-7f56-40f0-ba22-11514e56441b/bagli-kurulustan-alinan-borc-tutarlari-ile-alacakli-idare-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/81fc22a4-7e36-4d80-84bd-60a043e74cd2/yap-islet-devret-kapsaminda-bulunan-tasinmazlara-iliskin-muhasebe-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/cb9240db-683c-47ba-bc3a-cdcab39b856a/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4a3f2f57-886c-452a-aef2-b70cbaa894a4/sirket-adina-kesilen-trafik-cezalarinin-yanlis-hesap-kodu-kullanilarak-odenmesi http://kamubis.com/decisions/SayistayFinding/7be22e37-7335-4211-9489-a18f45be98ff/ilk-madde-ve-malzeme-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c704a438-93e0-41b0-b1fb-94c8fbad4095/sirketin-zarar-etmesine-ragmen-yuksek-tutarli-sponsorluk-anlasmasi-yapmasi http://kamubis.com/decisions/SayistayFinding/eba966e8-7489-49a7-aed6-75b800f3beb4/sosyal-guvenlik-kurumuna-zamaninda-prim-yatirilmamasi-ve-bildirim-yapilmamasi-nedeniyle-para-cezasi-ve-gecikme-zammi-odenmesi http://kamubis.com/decisions/SayistayFinding/57e86e4d-afa2-4127-9b4d-b6ab4c17c1fb/otobuslere-alinan-reklamlara-iliskin-gelirlerin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f2fd2091-cb58-44c8-a208-cc350c40f991/satin-alinan-varliklar-icin-gider-pusulasi-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/a8140775-e4b9-4d9a-90e8-6ffd39e8071b/odenen-sermayelerin-sermaye-yedekleri-hesabinda-izlenmesi-ve-sirket-sermayesinin-23unun-karsiliksiz-kalma-riskinin-dogmasi http://kamubis.com/decisions/SayistayFinding/7f2ed5b0-e245-4b33-bed4-18df9e6b2dea/diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3cf19224-7622-43c7-8ece-f60f3d69d820/kidem-tazminati-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c9b4ee53-665c-4de9-b9e3-fc27f253ced9/gelecek-aylara-ait-giderler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/85df6e0d-d75d-441e-b835-8904a42bc9b2/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/afabb0d9-4363-4e6c-a7ef-0a4b37d57d98/isyeri-acma-ve-calisma-ruhsati-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2d3f3e79-2cfb-4d50-a17f-c412f064f5e2/ilama-bagli-olarak-odenen-kidem-tazminatlarinin-ucret-gideri-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/dd369306-9e5a-4b04-9bb0-b1575544a605/idarenin-taraf-oldugu-davalarda-odenen-avukatlik-ucretlerinin-mahkeme-harc-ve-gideri-olarak-ucret-faizlerinin-ise-ic-borc-faiz-gideri-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/17bdac84-7f37-4ab8-8e63-a415063a40cf/gelir-tahakkuku-yapilan-muhasebe-islem-fislerine-tahakkuk-bordrosu-veya-tahakkuk-fislerinin-eklenmemesi-tahsilat-kayitlarinin-gecikmeli-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/9be0c985-3336-4813-912f-89b42b2c293d/belediyenin-istiraklerine-taahhut-edilen-ve-yatirilan-sermayelere-iliskin-bazi-muhasebe-islem-fislerinin-ekinde-belge-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7146b2f9-8658-48bc-ac18-9e52f6bb72e3/bazi-odeme-emri-belgelerine-mevzuatin-ongordugu-belgelerin-eklenmemesi http://kamubis.com/decisions/SayistayFinding/157d122b-ba0b-40a5-a826-b97bf31c0c6f/harcama-birimleri-arasi-tasinir-devir-islemlerinde-devir-alan-ambar-yetkililerince-tasinir-islem-fisi-giris-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/7bd5bbf2-0944-45e9-86c7-1fafb1964d9d/ilk-madde-ve-malzeme-hesabina-iliskin-islemlerin-duzensiz-olmasi http://kamubis.com/decisions/SayistayFinding/9b69fc56-4d4d-42f9-af4d-a65f0b66535a/ihale-kapsaminda-alinabilecek-mal-ve-hizmetlerin-dogrudan-temin-yontemi-ile-alinmasi http://kamubis.com/decisions/SayistayFinding/2a6b52ae-2475-4e5f-bdc0-2ddaa86385a7/harcamalara-katilma-paylarinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6d5c7d7f-ce2f-49b2-883c-8f660fb32ee8/dokum-alanlari-ile-bertaraf-ve-depolama-sahalarinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/5ce25115-9cb1-40d4-ac60-77886901ad7d/aritma-ve-icme-suyu-tesislerinde-kullanilan-elektrige-ait-tarifenin-yuksek-olan-ticarethane-abone-grubundan-odenmesi http://kamubis.com/decisions/SayistayFinding/14964c70-f9f3-43b6-9acf-8b6c5baa443b/arsa-satis-islemlerine-iliskin-muhasebe-kayitlarinda-kanitlayici-belgelerin-bulunmamasi-ve-gelir-gider-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0ee41f21-1f7c-4214-9114-d938ad5a4980/muhasebe-islem-fisleri-ile-yevmiye-defteri-kayitlarinin-farkli-duzenlenebilmesi http://kamubis.com/decisions/SayistayFinding/cfa25a5c-dc04-4c36-a8b7-be21c56e1640/tasinmazlarin-kayit-ve-kontrollerine-iliskin-islemler-ile-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/41be1635-204d-4d89-8e69-7cab2f57ad93/belediye-sirketinin-borcuna-karsilik-sosyal-guvenlik-kurumuna-yapilan-tasinmaz-devrinin-ve-muhasebe-kayitlarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/92d9c153-fcf5-4fb7-b486-f4c30b266722/kalabak-suyunun-dagitimini-yapan-sakalara-yonelik-gerekli-mueyyidelerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/4ec95bb1-fe51-4b88-8507-03665f89681d/elektrik-alimina-iliskin-bazi-odemelerde-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/ffbf8f2d-4be9-468f-8736-974750df17cf/belediyelerden-devralinan-su-aboneliklerine-ait-guvence-bedellerinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b05f8cdf-7551-4223-a845-a60dd62f051a/su-abonelik-guvence-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/7a2d9437-8a94-439b-9532-7f3a9dcd9e1a/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/73c6108a-ee00-41ae-b7f0-17e849be7132/bedelsiz-devredilen-tasinmazlar-icin-tapu-kutugune-serh-konulmamasi http://kamubis.com/decisions/SayistayFinding/d5d9d2cc-2d32-4bfc-b773-7b394aafd966/kurumun-mulkiyetindeki-tasinmazin-devlet-ihale-kanununun-51g-maddesine-gore-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/b223213a-6efc-4518-88b6-403450cc2063/vefat-eden-abonelerin-mirascilarindan-olan-kurum-alacaklarinin-birikmesi http://kamubis.com/decisions/SayistayFinding/f0daec47-a498-4040-affe-bc6422eb17a6/abonelere-yapilan-taksitlendirmeye-iliskin-sekil-ve-sartlarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e5da82af-d0a0-4b2c-a7d3-4c9ec4886ddd/kurumun-yer-alti-suyu-bilgisine-sahip-olmamasi-dolayisiyla-abonelik-olusturma-su-ve-atiksu-bedeli-tahakkuktahsilat-gibi-faaliyetlerinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/b28ab8cc-380d-487e-af7e-b71b9b393cf3/atiksu-kalite-kontrol-ruhsati-alan-isletmelerin-kontrol-ve-izleme-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/5837d216-3524-4c5c-9745-1c1b3d0d6b53/desarj-kalite-kontrol-ruhsatlarinin-alinmasi-ve-yenilenmesi-haricindeki-analizlerin-ucretsiz-yapilmasi http://kamubis.com/decisions/SayistayFinding/b5bf0e34-3573-447d-8651-79aa1223e97a/endustriyel-atiksu-ureten-isletmelerin-desarj-kalite-kontrol-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/5936407c-f981-4972-ab78-120dbf7be3fa/su-birim-fiyatinin-belirlenmesinde-yuvarlama-hatasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/c56e58b2-1fec-4429-aeb3-8c74d20eaf16/kurum-tarafindan-faturalandirilan-ve-aritilan-atiksu-miktari-arasinda-onemli-farkliliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/00f151d0-d034-4052-bc01-448c24cc55b1/tarifeler-yonetmeligine-uygun-dusmeyen-aboneliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c9764609-6e20-4397-9abf-038a99e9ce80/tasitlarin-aylik-kira-bedellerinin-kasko-degerinin-2sini-asmasi http://kamubis.com/decisions/SayistayFinding/621be014-a4cc-4f3e-bbbf-9f57c8124137/covid-19-salginina-iliskin-sure-uzatim-kararlarinda-hazine-ve-maliye-bakanligi-degerlendirmesinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/f7075bc8-527f-4258-8d7a-bcfed37021b2/yapim-islerinde-verilen-sure-uzatim-kararlarinda-havanin-fen-noktasindan-calismaya-uygun-olmayan-gunlerine-iliskin-guncel-genelgenin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/48032e6f-b81d-42d1-bd6b-a83a5b953377/butun-riskler-all-risk-sigorta-policelerine-iliskin-uygulamalarin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/ab77a1c8-0eb9-4d40-82ba-3f822b773c86/emanetler-hesabinin-duzenlenme-amaci-disindaki-muhasebe-islemleri-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f495853b-9f82-4abd-bd1f-a6c7cdb4814f/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/2d6c062e-a6a4-4567-ac09-a9efa8737ee4/teminat-ve-depozito-olarak-teslim-edilen-teminatlardan-gecerliligi-kalmamis-olanlarin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/10d142cc-a4ff-4ed5-92ca-89740cf5bb8c/ilk-madde-ve-malzeme-hesabi-ile-giderler-hesabi-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/cb28a872-3471-4e40-95f6-de3df37778d9/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/704348d6-6767-47e4-ba07-36ec480eb6a6/borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/6ae2c19e-ee15-40f9-98c8-7130d366191d/kurum-tarafindan-verilen-borc-tutarlari-ile-borclu-idare-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/879757e8-c057-4c90-8417-c4b464a4339e/taahhut-hesaplarinin-gercek-tutari-gostermemesi http://kamubis.com/decisions/SayistayFinding/f984fffa-d451-4c64-9197-31d7b1b50ed1/kalabak-pet-su-satislarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a60906ad-b9f4-4ffb-8373-036736324f01/sakalardan-alinan-teminatlarin-muhasebe-kayitlarinda-bulunmamasi http://kamubis.com/decisions/SayistayFinding/9d19e624-a366-4ed5-bd84-24993f99bed7/belediye-sirketinde-isci-statusune-gecirilen-isciler-icin-ayrilmasi-gereken-kidem-tazminati-karsiliklarinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/69239cdf-b50f-4497-b8a4-5eb1e3292c43/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabi-bakiyesinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f5541ab3-33d7-4c99-8b70-3686d542379a/tasinmazlarin-muhasebedeki-kayitli-degerleri-ile-tasinmaz-icmal-cetveli-arasindaki-degerleri-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/11ed4eea-7cc9-4fbd-ba14-4699ff14b61d/tasinmazlarin-kayit-altina-alinmasi-konusunda-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4026509b-2cad-48f1-90e7-0c05bcfd7812/butce-giderleri-hesabinin-gercek-tutari-gostermemesi http://kamubis.com/decisions/SayistayFinding/8fb94b60-4e7b-41f6-88fd-97fec8ff63b6/kamu-idarelerine-mali-borclar-hesabinda-takip-edilen-yabanci-kaynaklara-iliskin-kur-degerlemesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/006d7f6d-abc8-47ed-bc43-b0e6f8b39d9d/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b7aefc07-f50a-4ec5-ab38-8b6d94883230/muhasebe-yetkilisi-hesap-devrinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e90d147d-f240-4c2d-9ec4-271f5c81c6a5/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f8a68215-993a-4d68-87de-0e9eea193f1b/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a16e4ce0-cc36-4388-aff3-3aecd2b6ced8/tasinmaz-kayitlarinin-mevzuata-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/92895fb4-be7a-4c9c-a776-dfac961f4f1c/tasinir-islemleriyle-ilgili-gorevlendirmelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/13a582d4-47a6-4165-bf87-6d28f968c22d/piyasa-arastirmasina-dayanmayan-dogrudan-temin-alimlarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/0fefdff1-432b-4ae7-a91b-d58af57539d0/imara-aykiri-yapilasmalar-nedeniyle-kesilmesi-gereken-idari-para-cezalarinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/e35bf568-f153-4665-a68d-3323f8c3a2d3/ozel-bankalar-tarafindan-tahsil-edilen-tutarlarin-takip-eden-isgunu-icerisinde-kurumun-kamu-sermayeli-bankalardaki-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/47526b44-713f-4daa-b60b-601a65a712c5/on-odemelerde-yasal-ust-sinira-uyulmamasi http://kamubis.com/decisions/SayistayFinding/627a7025-08fa-4bd9-a274-2620ef3c392e/personele-avans-adi-altinda-borc-para-verilmesi http://kamubis.com/decisions/SayistayFinding/4d444e29-2eb8-417e-b45e-7d18021044d4/odemelerin-internet-bankaciligi-araciligiyla-yapilmasi http://kamubis.com/decisions/SayistayFinding/42b0ca9e-1a78-4367-8d26-846424e7bece/odeme-emirlerinin-mevzuata-uygun-olarak-hazirlanmamasi-ve-harcama-surecine-aykiri-olarak-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/ed3be710-61eb-4aee-8fb4-a591e2020289/noterce-onaylanmis-alacak-temliknamesi-olmadan-alacagi-devralan-kisilere-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/2e8f76c0-ba72-43c1-a18e-407c56177bd9/sosyal-denge-tazminatinin-mevzuatin-ongordugu-tutardan-daha-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/b5a016d5-4c33-4131-a038-f906180aa8cb/mal-hizmet-ve-yapim-islerine-iliskin-odemelerin-bankaya-gonderme-emri-duzenlemeksizin-dogrudan-veya-belediye-calisanlarinin-sahsi-hesabina-para-aktarilarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/1b03cd4c-d1c0-4c40-a64e-aa4f3f549b41/mal-alimlarina-iliskin-muayene-ve-kabul-komisyon-tutanaklarinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/91bb8ef6-1057-461b-bfef-98c621435908/maden-isletmelerinden-alinmasi-gereken-belediye-payinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/efcf47b3-5021-4553-a10e-a0e46c083c85/kuruma-ait-mali-kaynaklarin-tamaminin-kamu-bankalarinda-tutulmamasi http://kamubis.com/decisions/SayistayFinding/b89e3c3f-2e0b-4f8f-a464-6c826f6228ae/bos-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/125d9898-a76d-4d6a-acd7-b4052855cfc7/kurum-mali-tablolarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/9ac31fb6-de43-43f8-abdf-2674f5f62fc9/kamulastirma-islemlerinin-tapu-idaresi-nezdinde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b2682541-8b3b-4c98-9227-6e7b5043f54e/kamu-ihale-kanununa-gore-dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/099511bf-7f38-4f49-b9c4-91f01d3e668d/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2fd6ba2c-17c4-47e7-a3bd-0a40efee7602/is-avanslarinda-mahsup-surelerine-uyulmamasi-ve-gecikme-faizi-isletilmemesi http://kamubis.com/decisions/SayistayFinding/1f1e2a08-ba4f-463d-9b54-d300494998f1/yapi-denetim-payinin-gelir-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a5100b3f-0e3f-4b18-8241-1754488ddcc4/hurda-niteligi-tasiyan-tasinirlara-tasinir-mal-yonetmeligi-hukumlerinin-uygulanmamasi-ve-bunlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/29575f7d-0aaf-48fd-afaa-63bcd4ab86b7/hayvan-pazari-yerleskesi-isinin-yapimindaki-eksiklikler-nedeniyle-yerleskedeki-binalarin-hali-hazirda-kullanilamamasi-ve-atil-vaziyette-bekletilmek-zorunda-kalinmasi http://kamubis.com/decisions/SayistayFinding/db711e0b-76eb-43c6-a343-1feb826c141e/harcama-birimleri-icin-mutemet-gorevlendirmesi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45645fb0-8924-47bf-85ce-1469e217a185/gerekli-sartlar-olusmadan-pazarlik-usulu-ile-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/f91034b0-8a5b-4380-889b-02817552927b/gecekondu-fonunun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/5a648364-5540-4e1b-87d8-ed952942b64f/emanet-hesaplarinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/7fbdb107-c3ee-4645-bc70-156a26c7149a/sirketin-taraf-oldugu-sozlesmelere-iliskin-damga-vergilerinin-odenmemesi http://kamubis.com/decisions/SayistayFinding/cc6d75e9-256d-46f4-af5f-90f2524b62fc/belediye-meclisince-asansor-muayene-kurulusundan-belediyeye-aktarilacak-olan-periyodik-kontrol-ucretinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/872beef7-9373-4f93-b9a6-62f21e8bd4aa/banka-hesaplarinda-bulunan-nakdin-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/ade8119e-ae5e-4d13-ab6f-50edb8092915/buyuksehir-belediyesinden-alinmasi-gereken-kazi-bedellerinin-takip-edilmemesi-ve-bunlar-icin-alacak-kaydi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4537446b-b756-4e44-99e2-cc7c962ed30c/muhasebe-kayitlarinda-yer-alan-senedin-fiilen-bulunmamasi http://kamubis.com/decisions/SayistayFinding/81383d03-a425-4de9-a16e-4218e4ac58b6/kamu-ihale-kurumunun-uygun-gorusu-alinmadan-10luk-sinirin-asilmis-olmasi http://kamubis.com/decisions/SayistayFinding/6210f7df-b386-431e-97e2-c30aef710887/belediye-adina-kayitli-37-aracin-mevcutlar-icinde-bulunmamasi http://kamubis.com/decisions/SayistayFinding/d60df47a-9794-4e51-899b-7ecf081a842c/yeralti-ve-yerustu-duzenleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/97bba281-9285-4ddd-b8e8-905b4a76d886/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cb8a6091-baf1-4e59-9411-73e3af4b1abd/sermaye-artirimi-kararlarinin-sermaye-taahhutleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ec6dc5fc-1e9f-43ff-82f8-e404083709ca/kurum-hizmet-binasi-icin-yapilan-bakim-ve-onarim-harcamasinin-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/84f586d1-5e1e-45a9-93d0-13e20d0dc594/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/1409f53a-094f-4dc8-ac59-1b7a3c84c45a/elektrik-ve-dogalgaz-icin-odenen-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c814982f-57e7-42c0-8e50-4c97d4090716/kamu-kurumlarina-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/efe6f8c8-0c71-4178-a111-29d43b694e24/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/479aad25-29b7-4afb-aaea-00df8914fff8/gelir-kesin-hesap-cetvelini-olusturan-bazi-gelir-kalemlerinin-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/e578d77c-2bcb-4b21-a12a-63e0a4d62027/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/8d807ad5-3d1d-40ad-be39-85e49d74b2fe/tapu-kayitlari-ile-kullanim-durumu-uyumsuz-olan-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aa378cea-b8fa-46fd-a46e-a6e114fe1e0d/belirli-bir-sureyi-gerektiren-dogrudan-temin-alimlarinda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/4dcfb0ef-f3e2-471b-82e0-4c4969b14079/sosyal-denge-tazminatnin-net-tutar-uzerinden-belirlenmesi http://kamubis.com/decisions/SayistayFinding/0f8dc8f2-a5cb-41eb-886b-2d9284fc3973/tuketim-malzemelerinin-cikis-islemlerinin-uc-aylik-sureye-bagli-kalmaksizin-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2e3d8d95-a0aa-49a3-b23d-73bca666fab9/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/5c8cd1fd-97d0-40a7-a003-b5901f6ce3f4/kadrolu-iscilere-ait-yillik-izinlerin-biriktirilerek-emekliye-ayrilmada-toplu-odemeye-donusturulmesi http://kamubis.com/decisions/SayistayFinding/b631b877-62ef-493a-99db-05dab1d95e00/profesyonel-bir-spor-kulubu-ile-reklam-sozlesmesi-imzalanmasi-ve-reklam-ucreti-odenmesi http://kamubis.com/decisions/SayistayFinding/a259b1bb-e8b4-4666-aab0-e45c1f1937bc/yuklenicilerin-hakedis-odemelerinden-kesilen-asgari-ucret-destek-tutarlarinin-genel-butceye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9df21868-2e4e-4fda-ba26-22e0304bbf22/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/abb3fb9b-f902-4d31-a7fc-daa70a77ccdc/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c2c03e47-7489-419b-89d6-08ce98fb621a/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7765bde2-c03a-4803-8579-5becd20b89d4/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4bff7059-60a9-45e3-ad2f-34a3e1690bbc/tasinmazlar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6286fd5e-c218-4e50-85ee-313d4778de13/tahsise-konu-olan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fdc5c755-bd2b-478b-9348-73cf8c2414d3/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/6a934a86-6a75-463a-a601-312ff5c3523e/taksitli-satilan-tasinmazlarin-muhasebe-kayitlarinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/86b9e305-1ffb-4eca-a78c-4f6a87f73f3e/bilanco-ile-tasinir-mal-yonetim-hesabi-icmal-cetveli-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/fc46c3f4-ef56-45a7-a0fa-09594a068782/gider-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4e7b209c-7feb-4bfb-be91-045edede5dc0/belediye-sirket-personeli-dahil-personel-giderlerinin-yasal-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/8a34a34f-b9b4-4426-839c-065486a83305/yevmiye-defterinde-atlanan-yevmiyelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e7ac83b4-125f-4663-a47a-4f6c24a32820/yonetmelikte-ongorulen-muhasebe-kayit-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/bc3372df-abcf-4c3b-8563-a9d19797a994/sosyal-denge-tazminati-sozlesmesine-mevzuat-disi-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/cd124eb8-c36b-468c-86ad-833c7e1b06b9/idareye-ait-bazi-yapilarin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/267848e9-0e57-485b-b1d5-eb88cd706c9f/temsil-agirlama-toren-fuar-ve-organizasyon-giderlerinin-diger-harcama-birimleri-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6f2b71cf-961c-4448-af9d-6bce6c1ee671/araclarin-muayenelerinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d51a120c-8180-4cf7-9bd2-52cbe6b76991/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/b5d9d0eb-afcf-45b2-ae53-f263caafb3f6/tasinmazlarin-suresiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/01a52bd5-c35c-4c5e-9650-c2aa26e6ead2/idareye-ait-borclarin-odenmesine-ragmen-tasinmazlar-uzerindeki-haczin-devam-etmesi http://kamubis.com/decisions/SayistayFinding/7bec9cc6-3d7f-4e98-9255-13334f5a075a/yapilan-kamulastirma-islemlerinden-kaynaklanan-ek-emlak-vergisinin-tarh-ve-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/13984cf8-0de8-439a-b48b-9e597f50c0ae/farkli-ihtisas-komisyonlari-tarafindan-hazirlanan-raporlarin-bire-bir-ayni-olmasi http://kamubis.com/decisions/SayistayFinding/487828ce-1e39-45af-a8b5-c8c134142f6a/mevduat-faiz-gelirleri-uzerinden-yapilan-stopaj-tutarinin-butce-gideri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/dcfe0bb8-aebe-45a9-a67b-96ec180158b6/mahsup-donemine-aktarilan-avans-ve-kredilerin-hatali-muhasebelestirilmesi-ve-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a3c98730-7730-45df-80c4-cc60641726f2/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/2d4464b3-db51-44a8-8b95-d30c81d810e3/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/488ad9d0-996e-48f2-ae7b-476c92d1b464/belediyenin-haczedilemeyen-gelirlerinin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ea5e5e4d-4bfe-48b6-9c02-365ab42ae922/bazi-ihalelerde-sosyal-guvenlik-kurumuna-bildirim-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/790c1c9c-0aa1-410d-be7e-e8816c2ee5ac/idareye-ait-bir-tasinmazin-protokol-geregince-baska-bir-kurum-tarafindan-kiraya-verilmesi-ve-kira-tahakkuklarinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/58f32d3a-aeec-407a-953f-8afd1136aacf/kiraya-verilen-kent-mobilyalarina-iliskin-ilan-ve-reklam-vergisinin-tahakkukunun-hatali-yapilmasi-ve-kira-gelirinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d1561766-9336-4954-8583-89db93bdab6a/asgari-ucret-prim-desteginin-genel-butceye-gelir-kaydedilmek-uzere-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d5fbab3c-77d3-4c9b-9e15-a69625edba53/mahkeme-ara-kararlariyla-bankalara-depo-edilen-tutarlarin-verilen-depozito-ve-teminatlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/200aaafc-254e-4b41-bd3c-4e66ac0836f9/haklar-hesabina-kaydedilmeyen-alimlarin-olmasi http://kamubis.com/decisions/SayistayFinding/a4524450-7621-4231-add6-8098cabf2aba/belediyenin-ilbank-sermaye-payinin-mali-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/274cad04-94d8-4379-bcd0-d4908944426d/amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/1576430d-9ed3-4284-9723-8e3808351818/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6bb7e8b1-30c4-435e-8980-850cc51760ec/kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/cbb632d2-85ec-45ac-8626-bf08a9a8e028/ilk-madde-ve-malzeme-hesabindan-cikislarin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a6299c7e-2c73-4089-b6c8-88e1429faf13/bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/0f8ff741-5d3e-42a4-9ff2-b520991e603e/belediye-adina-kayitli-tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e0eb19b6-08d2-4e0b-bf42-3995a83b0297/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f58aabcd-dd13-4ce5-aaea-74aa35c4e656/kalkinma-ajans-payinin-ilgili-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e95a29df-f108-437b-a002-516a3e07478f/bazi-yatirim-harcamalarinin-yapilmakta-olan-yatirimlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/23c622f2-ac35-49dd-a9b9-3c4261ec886e/gider-taahhutleri-ile-gider-taahhutleri-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c8faf6c2-b012-44a2-bd69-443d24e3508e/belediye-tarafindan-diger-kurumlara-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7c3ad6a7-3bc8-4624-bafa-1e68613b87aa/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/9d702983-8896-4604-bd17-d0064e6a4e8e/maddi-olmayan-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/cc4702cc-50ec-448d-b97d-0b8ff29a5913/yapilandirilan-borclarin-vadelerine-gore-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/21c7247f-78ff-438a-a123-1788324e1e74/sosyal-denge-tazminati-sozlesmesine-sozlesme-konusu-olmayan-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/79b05c2f-4ac7-435e-97a0-c604768bbd96/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/15f0d390-c603-4548-ae81-91b2c95032b9/gorevde-yukselme-ve-unvan-degisikligi-sinavi-acilmadan-zabita-mudurlugu-kadrosu-kullanilarak-diger-mudurluklere-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/b44dfd7c-ce57-4a07-bcd2-4dd19d9c62c7/gecekondu-kanunu-hukumlerine-gore-aktarilan-paylarin-fon-hesabinda-takip-edilmemesi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d8c4b041-e8c7-40b3-8bc5-9e71e14f005a/elektrik-faturalarinda-yer-alan-trt-payinin-muaf-olundugu-halde-odenmesi http://kamubis.com/decisions/SayistayFinding/a6ddc6cb-cf04-4b56-9100-b93bac027c56/tatil-gunlerinde-calisan-isyerlerinden-calisma-ruhsati-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5afd6043-768b-4fad-b300-f175660977d0/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-idare-payinin-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/93b390c0-cb75-48ca-994c-e3e0a39589a5/kamu-kurum-ve-kuruluslarina-yapilan-tasinmaz-tahsislerinde-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7621f24e-2849-4d6d-8fc0-1c68367f4103/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi http://kamubis.com/decisions/SayistayFinding/0d812ce1-1544-4ff9-a828-3c98263bc6f4/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58947b71-b9bf-4437-9afc-8b02a75c4e28/dogrudan-temin-ile-yapilan-mal-alimlarinin-kamu-ihale-kanununun-belirledigi-10-sinirini-asmasina-ragmen-kamu-ihale-kurumunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/49d362ac-b444-4a47-b4dc-705acf2aaf8d/cevre-temizlik-vergisine-ait-gecikme-zamminin-yuzde-yirmisinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7f6a0f36-ccaa-4996-936a-47877de3ab85/kiraya-verilen-yerlerden-pesin-tahsil-edilen-kiralarin-gelecek-aylarayillara-ait-gelirler-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/01ffcd6a-420e-4678-a30f-7b5ccda44aab/tamami-belediyenin-mulkiyetinde-olmayan-tasinmaz-icin-intifa-hakki-tesisi-suretiyle-ihale-yapmasi http://kamubis.com/decisions/SayistayFinding/f56990bc-fdb5-43f7-9e1d-3f72480e4cf7/belediyenin-mulkiyetinde-olmayan-tasinmazlarin-ayni-sermaye-olarak-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/036f585f-a4b4-4481-b5ec-50367ef71e5c/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/f89b0cb7-0374-4040-9f01-a13c5b27f4d2/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/79937b52-7d24-4915-a396-fd639d78b1bf/kalkinma-ajansi-paylarinin-ilgili-ajansin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0a2fc10a-6fb7-4a43-aea7-ac7a666f2b31/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7f6ff630-c0f2-4fa9-975a-c4250ed859f0/hizmet-alimi-suretiyle-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/57132290-335e-4f82-b25f-6f95987e07aa/deger-tespiti-yapilan-tasinmazlarin-muhasebe-hesaplarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/9ebeec6a-aa0e-45ee-8590-2c49d35b01e2/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/0112eb53-61cb-432f-ac0d-2f208e1eea9a/performans-programinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/1201ea5a-51ca-4cea-bd33-a96e5611dc1b/kadrolu-iscilerin-yillik-izinlerini-kanuna-uygun-olarak-kullanmalarinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/82e0b45d-ea86-4615-9c8c-d7ef8a0346b7/muhasebe-kayitlarinda-bos-yevmiye-numarasi-birakilmasi http://kamubis.com/decisions/SayistayFinding/46588453-6553-4236-8afe-2810e6d57a34/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5bcc8aa6-e085-4040-81db-2407b0a74092/hizmet-alimi-kapsaminda-belediyede-calistirilan-sirket-personeli-icin-yapilan-aylik-odemelerde-hakedis-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/b6e73439-d177-4b25-814f-3c57742987c1/cop-toplama-hizmet-alimi-isine-iliskin-arac-kiralama-ihalesinin-yakit-dahil-yapilmasi http://kamubis.com/decisions/SayistayFinding/acd7dc4b-2bcd-42f9-a1b6-9161d394f371/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/037ffa59-571f-41b8-bc05-6e1c90ee04b4/tasinmaz-kultur-varliklarinin-korunmasi-katki-payinin-ilgili-idareye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2d8bdddb-e669-423f-8b09-b1e46c5fa457/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/cf4c6f03-8042-44cb-8f9d-2875084b3209/hazineye-ait-tasinmazlarin-satislarindan-belediyeye-aktarilmasi-gereken-paylarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/71679c33-9841-4cef-bc77-c2100e53a59a/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-sosyal-guvenlik-borclarinin-mali-tablolarda-eksik-tutarlarla-yer-almasi http://kamubis.com/decisions/SayistayFinding/d834952e-d4a4-42e5-8c5b-6f217a9cface/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi-ve-belediye-sirketinin-sermaye-artirimlarinin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aa15e44d-8401-4c7b-8d29-2d8c056a7e66/kisa-vadeli-banka-kredileri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/db0e4ca7-1350-490d-9a0b-991dcf7d043e/sayistay-ilamlarina-iliskin-gerekli-kayitlarin-yapilmamasi-ve-tahsilinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/1449de08-df83-4eff-be2b-ba645df732be/belediyenin-sirketlerdeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/a36a0008-e152-4bd8-af64-53844be64e79/iller-bankasi-sermaye-tutari-ile-mali-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/ae0f2b06-98aa-4f78-a27b-004164cf14ab/diger-cesitli-borclar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3308fad0-829e-4fdb-ad43-0803eb772be1/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7f97f21e-7dd1-4a08-9081-e2bf821ab610/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/8a8f8bcd-4a11-4d51-886c-283c7bb36dd8/10-kalem-agac-alimi-isi-ile-alakali-gerekli-rucu-ve-tazminat-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/a7abfdad-da9a-4e0c-aa4b-d711df01343f/proje-ortak-giderlerine-katilim-sebebiyle-ankara-buyuksehir-belediyesine-verilen-teminat-mektubunun-iade-alinmamasi http://kamubis.com/decisions/SayistayFinding/22094dcb-4f0a-41db-a2b6-134f94ab591b/elektrik-alimlarinda-serbest-tuketici-sifatiyla-ihale-yapilmak-yerine-dogrudan-temin-yontemi-ile-alim-yoluna-gidilmesi http://kamubis.com/decisions/SayistayFinding/df1597aa-ef68-4fbf-8c4d-ca574dd5d159/is-makinesi-kiralama-islerinde-kasko-ve-arac-takip-sistemi-yukumluluklerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/76ca1e6e-fcfd-450b-a2b7-9ded4ad7bcbc/bazi-alimlarda-sure-uzatimi-verilmesi-alimdan-vazgecilmesi-ceza-hukumlerinin-uygulanmamasi-veya-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/dbbe7a19-86b4-4934-908b-63757e5088e8/otopark-kiralama-isleminde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f0517aa9-302d-42a6-8f7b-612d4e7f4fc1/yapim-islerinin-temel-ihale-usulleri-yerine-istisna-kapsaminda-alinmasi http://kamubis.com/decisions/SayistayFinding/0587f10f-63eb-45f0-b231-83c3c98fd14d/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-diger-kamu-kurumlari-ile-belediye-sirketinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/a136adea-7872-4dea-a485-748ee513fd09/odunc-para-verme-yetkisi-bulunmamasina-ragmen-belediyenin-baska-bir-sirketine-faizle-borc-para-verilmesi http://kamubis.com/decisions/SayistayFinding/5a5a1351-3cbe-4358-816a-fa8b1f36eb44/binek-arac-temin-isinin-temel-ihale-usulleri-yerine-istisna-kapsaminda-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/13dbcac3-7ead-44cd-a816-c1df8a92c34e/yol-supurme-aracinin-baska-bir-belediyeye-verilmesi http://kamubis.com/decisions/SayistayFinding/6912c3bb-0860-4ef6-ad73-6370f8e80c58/konukevlerinin-ticari-hayatin-gereklerine-uygun-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/5142c278-d722-4de8-8c9e-f4ed2fd4cbc6/yemek-karti-alimlarinin-ihalesiz-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/9cb5070a-7b65-4ae2-8b02-64c39bd2ebdd/profesyonel-bir-spor-kulubu-ile-reklam-sozlesmesi-imzalanmasi http://kamubis.com/decisions/SayistayFinding/adef0718-c4f9-4d7c-9c98-a73128ff8d1e/buyuksehir-belediyesinden-ihalesiz-bir-sekilde-alinan-park-bahce-bakim-ve-onarimi-isinin-bir-kisminin-alt-yuklenicilere-yaptirilmasi-ve-mezkur-is-kapsaminda-yapim-islerinin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/9e24f519-359b-4f26-8c1d-ddc6be596f2e/ankara-buyuksehir-belediyesinden-kiralanan-isyeri-ve-isletmelerin-ucuncu-kisilere-alt-kiraci-olarak-verilmesinde-rekabet-ortaminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/70fbbe54-254f-4dce-b973-75422b14c49d/sirket-ticari-hayatinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/2108bf97-c52e-4f31-ad61-0dee9ceb08cd/sirketin-2020-mali-yili-butcesinin-hazirlanip-onaylanmamasi http://kamubis.com/decisions/SayistayFinding/3027cdef-c78a-43fe-ab91-e138e97eec0a/belediyeden-kiralanan-tasinmazlarin-belediye-encumeni-izni-alinmaksizin-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/c28074b6-045d-42ec-a264-28b63719a00f/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/0d20fc42-7a08-4d44-90e5-e24705971eba/banka-kredilerinin-vadesine-gore-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9dfc1b60-7140-4ee9-87de-f91a92429787/yeniden-degerleme-orani-kadar-artirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/123ea660-34ef-490d-87e9-b0bbbf92ad20/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d148054e-a1de-40e5-b3ac-222048e05f15/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-paylarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/41784615-6aee-4b85-a52e-8f9478417f10/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/0c94a01a-0961-4e79-9f5c-d13ecc927202/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/bdc0bfab-902c-4741-9306-5b5e567e209f/kurum-personeline-ikramiye-odenmesinde-performans-kriterlerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/b77c1212-7eb2-4fbe-b90a-81f19d70559f/iscilerin-yillik-izinlerinin-kanunun-ongordugu-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/dddcca80-952c-473e-b938-1929e50a4561/personel-giderlerinin-kanun-ile-belirlenen-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/f92a3bc9-bcab-4168-adff-f2f346697304/odul-amacli-dagitilmak-uzere-alinan-notebook-ve-tabletlerin-belediye-sosyal-hizmet-ve-yardim-esaslari-yonetmeligine-uygun-olarak-dagitilmamasi http://kamubis.com/decisions/SayistayFinding/818c7c75-9d4e-426c-bb2a-509bc680c66a/dogrudan-temin-suretiyle-hizmet-alimi-ve-yapim-isi-odeme-belgelerinde-hakedis-raporlarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5d094cc5-f49f-4a32-8d75-42c9dce4e618/dogrudan-temin-ve-pazarlik-usuluyle-yapilan-mal-hizmet-alimlarinin-ve-yapim-islerinin-yasal-siniri-asmasi-ve-kamu-ihale-kurulunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/791c6c0c-a20b-4ff3-bd0c-6b4664dd8518/borc-stok-tutarinin-hatali-tespit-edilmesi-ve-borclanma-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/08d54ba7-e597-4268-b2f8-d7843e66e8d3/belediye-sinirlari-icerisinde-yapilmis-olan-kamulastirma-islemlerine-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/fab46e80-1d5a-48c5-8830-22ca1dde6e88/tasinmaz-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/26607e7f-030e-479a-803f-5ceb1467d303/tasinmazlarin-ihalesiz-ve-dusuk-bedellerle-ozel-sirketlere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/a8653f41-017b-47ab-8bc4-87400f3fa5f7/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cfb3a558-44e6-41ae-b5e4-8806fe2acc3e/tasinmaz-ile-ilgili-islemlerin-ilgili-birim-tarafindan-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/68177471-efb9-4e3f-898c-b8a9c9b15d07/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/246c1a3f-ace9-4338-8f36-d4858d906422/bazi-dogrudan-temin-alimlarina-ait-odemelerde-vadesi-gecmis-vergi-borcunun-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/dec42160-e895-409d-af77-804ab81784c1/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7317eca0-9a3f-4aa4-82eb-19766b699302/tapuda-kayitli-olan-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4066378e-1e82-4547-9c0c-f1dcf24a54aa/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e2909ea7-4cc3-42f4-bf83-2cb554351ba6/ekonomik-deger-tasiyan-bazi-yazilimlarin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ef775a3d-286d-4abf-a0a9-0c597e04983e/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/101b1f0a-c2af-4bc0-8908-b4eb098f0b36/elektrik-abonelikleri-icin-verilen-guvence-bedellerinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/4e8a94fe-ccb3-418c-87b1-dccc0de76e0d/gecekondu-fonu-hesabinin-vadesiz-hesap-olmasi-ve-fona-ait-gelirlerin-belediyenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3e0cecd1-ddf4-41c8-b121-73b7f2b21fde/genel-butceye-aktarilmasi-gereken-asgari-ucret-destek-kesintilerinin-aktariminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45f9477e-6418-41a1-9538-434199d734a4/cesitli-sebeplerle-kullanma-olanagi-kalmayan-duran-varliklarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6a0b75d5-239b-4551-b3e9-141a59e77e8d/sozlesme-damga-vergisinin-taksitlere-bolunmesi http://kamubis.com/decisions/SayistayFinding/2ac72b33-5b3a-4389-be4b-c66d5e39e4b7/muhtelif-ihtiyaclarin-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/01ea8707-5d57-407a-9db3-da2c3445c917/dogrudan-teminle-gerceklestirilen-yapim-islerinde-yaklasik-maliyet-hesabinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b50d3136-53eb-4778-bf8f-8db83737309a/gercek-veya-tuzel-tek-kisiden-karsilanma-zorunlulugu-olmayan-ihtiyaclarin-bu-kapsamda-karsilanmasi http://kamubis.com/decisions/SayistayFinding/13ea81df-41fb-41b8-8694-292dee9a9de9/kati-atik-toplama-ve-tasima-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9dab4088-0606-444c-a233-e75985d632e4/kiraya-verilen-tasinmazlardan-elde-edilecek-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dfe24c93-4f59-4b68-85a8-1b576c6da627/bazi-isyerlerine-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/275fdb65-a323-46e6-bdb9-164c8265c801/gerekli-sartlari-tasimayan-kisilerin-bina-vergisi-indiriminden-yararlanmasi http://kamubis.com/decisions/SayistayFinding/2b8f4a2e-e53b-4416-ab65-e2f002b758fc/isletme-hakkinin-devri-niteligindeki-tasinmaz-kiralamalarinda-katma-deger-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0825b671-270b-4f11-81db-5612b6a5c6a5/hizmet-alimi-suretiyle-calistirilan-personele-odenecek-kidem-tazminatlari-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5a143799-bf27-4157-bcc4-bcc8db5ebed1/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/5af9d496-8d48-417a-beab-35f993120b74/indirime-konu-olamayacak-katma-deger-vergisi-odemelerinin-indirime-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/78c90124-3bad-4790-bdcd-d4bb8ca7e202/amortisman-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/027040ec-2969-4811-8ba3-023d3be9dc8e/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2d1bdef8-b13a-41ba-b33d-061a70c6be6f/kesinlesmis-sayistay-ilamlarinin-infazinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a35d61de-2df1-4d49-b5f7-d9a7a0031a7b/mevzuatta-belirtilen-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/b56145a9-78a1-408e-a28a-0823a740cf8b/kullanilan-tuketim-malzemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a1a2a355-d32d-4c43-b6b7-bfdbd84508aa/gecekondu-fonu-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1533dbf2-7f22-4a21-9160-204e05746bcf/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-gelecek-yillara-ait-gelirler-hesabinda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/951a6af2-7a13-4f2d-a4bd-c21a3c3787e7/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/c9a047a8-1685-4d87-a486-fcc1fa5ab927/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/283fc6cf-bcab-467d-b772-8c9f77b1e41b/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5fd3919d-3172-4f99-9b6f-43a8ae0bfd41/tasinmaz-cetvellerinin-duzenlenmemesi-ve-tasinmazlara-iliskin-muhasebe-kayitlarinda-eksiklik-bulunmasi http://kamubis.com/decisions/SayistayFinding/4253e490-10ef-4732-81d2-107f238c412c/otopark-yonetmeligi-uyarinca-alinmasi-gereken-bedellerin-gelir-tarifesinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1cda5906-f041-449f-b1d4-15af0ad75b6c/gelir-tahakkuk-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/5e3931e8-e00c-4a72-9482-844c6e935e8a/belediye-gelirlerinin-eksik-ve-hatali-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/e0e3fa70-14f9-4c84-8ec3-9a89e5fe27d6/tasinmaz-kiralamalarinin-ihale-yapilmaksizin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/51f888d0-fa72-4e6b-b68a-e96fb767156a/buyuksehir-belediyesinin-gorev-ve-sorumluluklari-kapsaminda-olan-yol-ustu-otopark-isletmeciligi-yetkisinin-idare-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/75b19f66-9ac3-4018-88ea-d6d1959aef45/itirazen-sikayet-basvuru-surecinin-takibinde-gerekli-ozenin-gosterilmemesi-ve-kamu-ihale-kanununun-21b-maddesine-gore-ihale-yapilmasina-iliskin-gerekcede-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/16e7b66e-43f9-4a8d-8386-2da44d194226/aralarinda-dogal-bir-baglanti-bulunmadigi-halde-yapim-hizmet-ve-mal-alimi-islerinin-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/83d815a4-ddad-45d9-8b36-87e55cf5324d/serbest-tuketici-olan-idarenin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3f2fd682-cf33-4679-9f7a-d4a01f7a3f7b/hukuki-temsilin-ozel-avukat-araciligi-ile-yerine-getirilmesi http://kamubis.com/decisions/SayistayFinding/d99364ac-9b37-4a25-9c1c-8fac6a1e091b/ruhsatsiz-yapilara-iliskin-denetim-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e28c18ca-232d-4293-a6d2-1997725a33d5/odenemeyen-tesvik-primlerinin-butce-uzerinde-olumsuz-etkisinin-olmasi http://kamubis.com/decisions/SayistayFinding/c0dec29d-724b-41d8-81a1-0791af02a510/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e24f76d3-809f-440e-9617-1dede6ada6db/kirsal-yerlesim-ozelligi-tasidigi-tespit-edilen-mahallelerin-belediye-meclis-karari-alinmadan-kirsal-mahalle-olarak-kabul-edilerek-mevzuatta-yer-alan-hukumlerin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/10c1fa93-5946-4394-977d-8cc43d213f27/kamulastirma-islemlerine-iliskin-olarak-yapilan-odemelerde-vergi-borcu-yoktur-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5f3548ad-820b-410d-9afa-750a9a26ae6c/belediyenin-mulkiyetinde-bulunan-tasinmazin-lojman-yapimi-icin-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/09834a4c-a80f-487b-9c6d-801ca7d4d077/idarece-kullanilmasi-gereken-otoparkla-ilgili-gelirlerin-trabzon-buyuksehir-belediyesine-aktarilmasi http://kamubis.com/decisions/SayistayFinding/ab4c7d62-d814-4b12-a1b4-8e67f8f47a28/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregi-duzenlenmesi-gereken-bazi-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/766076f6-a5b1-42fc-b7ab-2550ff223983/arac-kiralama-hizmet-alimi-ihalesinde-yerli-muhteva-orani-sartini-saglamayan-araclarin-olmasi http://kamubis.com/decisions/SayistayFinding/ab13d4ec-bc91-4072-a09f-2736a4e59ae7/kalkinma-ajansina-aktarilacak-payin-kamu-idareleri-paylari-hesabi-yerine-butce-emanetleri-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/d8b2d666-2de0-4a0a-b4be-8c663395c5ba/kiraya-verilen-duran-varliklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/da81ce1d-c278-4b0b-9897-d7cf0031aa03/dogrudan-temin-usulu-ile-yapilan-bazi-alimlarda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/eeddb354-c451-4006-856d-4b50462cdb1d/tasinir-islemlerine-iliskin-mevzuatinda-belirlenen-bazi-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/ab0247dd-3f21-4ac0-be80-501dee736461/bazi-yapim-islerinin-ortak-hizmet-projesi-kapsamina-alinmasi-bu-islerin-yapiminin-ve-isletilmesinin-projenin-diger-tarafi-olan-vakif-tarafindan-ucuncu-kisilere-devredilmesi http://kamubis.com/decisions/SayistayFinding/15a95b0b-55f3-48e5-ba30-d2399fc66c57/tasinmaz-kultur-varliklarinin-korunmasina-katki-paylarinin-istanbul-yatirim-izleme-ve-koordinasyon-baskanligina-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/97d28ac0-a641-4af7-8e06-9943559cd6c2/otopark-alanlarinin-ortak-hizmet-projesi-ile-vakfa-devredilmesi-devir-sonrasi-duzenlenen-protokol-ve-alt-yuklenici-sozlesmesinde-kamu-menfaatinin-gozetilmemesi http://kamubis.com/decisions/SayistayFinding/255c5560-1442-44be-91da-acb3318e7c1d/belediye-baskanina-meclis-karari-ile-ortak-hizmet-projesi-imzalanmasi-konusunda-genel-yetki-verilmesi http://kamubis.com/decisions/SayistayFinding/11b91012-0f1f-4ba0-8d01-e767038484f9/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/085b8740-c4df-430c-aafe-0d4b8ec2b10d/takibi-ve-tahsilati-yapilmayan-bazi-tasinmaz-kira-alacaklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/103a5eb6-1b0e-4d53-ae8d-afcef69986cc/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/51d860ea-61ce-4c0c-9549-d59abdd864d3/reklam-alanlarini-isleten-yuklenicinin-kanun-ve-sozlesme-hukumlerine-aykiri-olan-uygulamalarina-karsi-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/6431d88d-3853-40f6-9cb6-94cf6a97f923/yapim-isi-kapsaminda-personel-calistirilmasina-dayali-hizmet-alimi-sonucunu-doguracak-sekilde-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/dca60e1d-9151-4f4e-b733-67404d75bc97/pazarlik-usulunun-yaygin-bir-sekilde-kullanilmasi-nedeniyle-kamu-ihale-kanununun-temel-ilkelerine-uygun-davranilmamasi http://kamubis.com/decisions/SayistayFinding/9f5e3333-07bc-4165-a8f4-a4dcc189f493/kidem-tazminati-tutarlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e620db3f-f14c-4bb5-a6a3-315daa05d75f/kira-sozlesmesi-bitmis-olmasina-ragmen-idare-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/83b64109-c857-45f9-bf07-162ccff8e6c9/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/d10cf3c0-2875-4a1e-9ce8-3eab997cdc06/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/5e5a0ea8-d3a5-4a3b-9fc2-faacd33a3bc3/belediye-sinirlari-icerisinde-faaliyet-gosteren-is-yerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkukunun-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bb132e7f-f4b2-4e11-b23c-afd5456943aa/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/479bb898-4c0c-4867-9605-9ad71872b468/elektrik-ve-havagazi-tuketim-vergisi-takibinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/c7955750-5078-4d86-833f-e59e8432a1a0/elektrik-ve-dogalgaz-dagitimtedarik-sirketlerine-guvence-bedeli-odemelerinde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/131f5129-7780-4cd1-b7c8-a1e222f7c0e3/gecis-hakki-bedellerinin-belirlenmesindetahakkukunda-ve-tahsilinde-ilgili-yonetmelik-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/de835b4b-3174-438d-89c2-8313d3a96fc4/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/14fe4838-e956-4d5c-846e-b998881c13e2/yevmiye-islemlerinde-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/30043bd2-2e74-406f-8100-bdfd0ec55498/sayistay-ilamlari-ile-tazminine-hukmedilen-ve-idarece-odeme-planina-baglanan-kamu-zararlari-icin-faiz-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/52a489c5-f6a6-4f1a-a424-e9bf40e21d65/gecmis-yillardan-kaynaklanan-sayim-noksanliklarinin-sayim-fazlaliklari-ile-kapatilmasi http://kamubis.com/decisions/SayistayFinding/b8fd0c4f-4ff4-44dc-a09e-0113abd5ebfa/niteligi-itibariyle-uzun-vadeli-olarak-verilen-depozito-ve-teminatlarin-kisa-vadeli-hesaplarda-izlenmesi http://kamubis.com/decisions/SayistayFinding/56cb5359-1a7a-4349-ae4d-83af04ce3293/gecekondu-fonunda-toplanan-paralarin-gelirler-hesabi-yerine-fonlar-veya-diger-kamu-idareleri-adina-yapilan-tahsilat-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5d3742e0-181c-438a-b1af-2656c6a48e70/diger-faaliyet-alacaklari-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/78fc0189-1f2e-4ca9-8a47-a00596446610/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/796d6703-7c41-4c3a-9eb9-c6ac7e2e8fb6/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-binalarinin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/4aff82bc-a1e6-41d6-ac6e-47563dd87cda/15-aralik-15-ocak-donemi-maas-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f37ebc14-c65f-40c7-adfa-c3cbcdd20550/tahakkuku-tahsiline-bagli-gelirlerden-olan-bazi-belediye-harclari-icin-gelecek-yillara-devreden-tahakkuk-olusmasi http://kamubis.com/decisions/SayistayFinding/58a534b2-4955-4ba2-afeb-4a0d88a6cfe2/buyuksehir-belediyesine-tahsis-edilen-tasinmaza-iliskin-mevzuata-uygun-olmayan-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5dc3faa3-0bd1-406b-9456-f93227aefcf1/cografi-bilgi-sistemikent-bilgi-sistemi-altyapisi-buna-bagli-numarataj-modulu-kanaliyla-elde-edilen-sayisal-ve-ozniteliksel-bilgiler-uzerinden-ilce-sinirlari-icinde-yapilan-isyeri-kontrollerinin-saglikli-sonuc-vermemesi-ve-ruhsat-bilgi-sistemiyle-eslestirilememesi http://kamubis.com/decisions/SayistayFinding/522da1e5-ce8e-444d-9c4b-38f7b29a9879/kamu-kurum-ve-kuruluslarinin-bakim-ve-onarim-islerinin-ustlenilmesinde-ve-ayni-ihtiyaclarin-karsilanmasinda-mevzuatin-ongordugu-usule-uyulmamasi http://kamubis.com/decisions/SayistayFinding/fc22b3ed-1e2d-4084-8cdc-0932cedc3c88/idarenin-mulkiyetinde-veya-sorumlulugunda-bulunan-tasinmazlarin-yonetim-takip-ve-kontrolunde-eksiklik-bulunmasi http://kamubis.com/decisions/SayistayFinding/42474bef-7bfb-4a32-b557-701797d01e77/cografi-bilgi-sistemi-altyapisinin-faaliyet-ve-hizmetlerin-yurutulmesine-esas-olacak-standarda-sahip-olmamasi-sayisallastirilmayan-ve-kaynagindan-temin-edilemeyen-hususlarin-bulunmasi-goruntuleme-standartlarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/f8799907-9e65-472d-8143-2064cf6c8a2d/nakit-akis-tablosunun-dogru-ve-tam-sunus-ilkesine-uygun-sekilde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/9e6b1412-c28f-4a84-a162-eed7d958cfbb/moloz-ve-yikinti-atiklarinin-yonetiminde-koordinasyon-eksikligi-yasanmasi-idarenin-buyuksehir-belediyesi-izni-ve-takibi-disinda-gorev-ustlenmesi http://kamubis.com/decisions/SayistayFinding/aeac9e81-5be9-43ac-8c93-f6734ba60f44/bazi-tasinir-mallarin-vakif-kullanimina-birakilmasi http://kamubis.com/decisions/SayistayFinding/e178e31e-d76c-452e-93f9-b9dc5af34a67/idare-ile-dernek-arasinda-gerceklestirilen-ortak-hizmet-projesinin-kanunda-belirtilen-usule-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/84d7ce59-4bb9-49a8-bd79-e4e79d6541de/aile-saglik-merkezlerinin-bedelsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b6a2557e-bfdd-42c4-a5f6-64e981135361/kira-suresi-10-yili-asan-tasinmazlarin-ihale-edilmeksizin-mevcut-sozlesme-suresinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/53f07311-b964-4176-b52a-aa611b28f47a/bazi-tasinmazlarin-devlet-ihale-kanununda-yer-almayan-yontemle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/029cc0c8-a507-454e-ac4f-fc56a535bbc9/tasinmazin-mahiyeti-tespit-edilemeyen-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a45cdc4b-9490-44c2-94d7-56504b9c5d84/bazi-tasinmaz-tahsislerinin-mevzuatin-ongordugu-sartlari-saglamamasi http://kamubis.com/decisions/SayistayFinding/7925ad9a-1349-4b1c-9a18-f50f7ef57e42/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi-ve-kaydi-fiili-durum-uyumsuzlugu-bulunmasi http://kamubis.com/decisions/SayistayFinding/d354b3f0-b032-4e66-b3a2-1ebbf5f4c57d/gecekondu-hesabinda-izlenmesi-gereken-tutarlarin-cari-hesapta-izlenmesi-ve-amac-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9eb3ee73-0572-412e-ae85-5465996b71a7/bazi-gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/d4748ecc-1bb5-44d3-b3e2-297709e33bd4/belediye-sinirlari-icindeki-faal-isyerlerine-iliskin-ruhsat-kayit-sorgulama-ve-takip-sureclerinin-tamamlanmamasi-ve-belediyece-kiraya-verilen-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/b295534e-cce8-42bf-9777-15fe6cf147b8/belediye-sinirlari-icinde-faaliyet-gosteren-isyerlerine-iliskin-vergi-gelirlerinin-tahakkuk-takip-ve-tahsil-islemlerinin-yapilmamasi-ve-sonuclandirilmamasi http://kamubis.com/decisions/SayistayFinding/649949bd-bb92-4415-9adc-0a8fa4cabcf5/kurumun-icrali-borclarinin-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/989e3752-3ec7-49c5-9019-acc1d00718de/buyuksehir-belediyesinden-aktarilmasi-gereken-paylarin-tahsil-edilmemesi-ve-tahsilinin-saglikli-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/99732551-08ba-4936-b9b6-5ab8bf4810d1/bazi-isletmelerin-eglence-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/46103b80-8183-47b8-bcd4-206acb6d8521/mali-tablolarda-yer-alan-tasinmaz-hesaplarinin-dogruyu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4256c671-5a2a-4ddc-8f58-0f1a60e6c3ef/yevmiye-numaralama-sisteminin-mahalli-idareler-butce-ve-muhasebe-sistemine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/3130d849-3f2d-48fb-acae-1f6e0ffc4f86/tasinmaz-mallarin-envanter-kayitlari-ile-muhasebe-kayitlarinin-birbiri-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/67ef28f9-66bc-4669-b473-cee6b73c3b1d/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/604bb00c-727a-420e-b7d2-774ddb59d7d3/gecici-kabul-noksanlari-kesintilerinin-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/0fa826e3-a99a-4a56-a61c-af6e1b38b701/kurumun-iade-edilen-gelirlerinin-butce-emanetleri-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/ea7a0779-b93f-4f18-b65a-ffe087451bcb/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-yer-alan-varliklarin-satilmamasi http://kamubis.com/decisions/SayistayFinding/646eef4d-8e41-42b7-a0e9-32a91d154283/dogrudan-temin-usulu-ile-yapilan-alim-ile-yapim-islerinde-evraklarin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/8ce62c7d-0720-4d12-88fc-44a7dbe47fd6/belediye-baskani-disinda-temsil-agirlama-gideri-kapsaminda-harcama-yapilmasi-ve-odemelerde-yanlis-tertiplerin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f0ff7cdb-6573-460c-871e-4e0f20024110/belediye-baskaniyla-yapilan-rutin-haber-ve-soylesilerin-bedelinin-odenmesi-ve-ihtiyac-fazlasi-gazete-alinmasi http://kamubis.com/decisions/SayistayFinding/d09a98f2-2bb6-49f6-bb10-f509bf7c9479/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/3055ec6c-06ae-4c40-ae69-7286701bef3d/elden-cikarilacak-stoklar-ve-maddi-duran-varlik-satislarinin-usulune-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/b36ee4e7-549f-4daa-9fde-08cfe69ab9cc/banka-kredilerinin-vadelerine-gore-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/294047dc-4cf0-46ee-a27d-2be6cfa16872/belediyenin-dogalgaz-dagitim-sirketinin-sermayesindeki-payinin-turkiye-ticaret-sicili-gazetesinde-yayimlanan-sermaye-payi-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/72cbcf08-ba1c-4f4b-bc31-3178e04378b3/bazi-maddi-duran-varliklar-icin-hatali-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/686f5c2c-5e97-4220-a65c-98fa2d0549ed/gecekondu-fonu-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/1dbc2e33-5db3-4e24-8929-aa74f1edf2ec/yapilan-veya-yaptirilan-insaatlarda-yapi-denetimi-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9cdd1fe7-e02e-4839-aa33-7fdbf678f67f/iscilere-yillik-izinlerinin-mevzuatina-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5c3cd614-bf02-4f36-86eb-2d63fed4683f/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/3c01041f-9675-41fd-aa9e-85eff912fbdb/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/c4b483e5-3564-46af-965f-3412e617ebfc/kiraya-verilen-tasinmazlarin-kayitli-degerlerinin-ve-bunlara-ait-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/31a6bc83-b219-40bc-9b53-70b1efd9ca37/diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e7fd7920-99c4-4c40-b7c3-30aafda49325/emanetler-hesabinda-bekletilen-tutarlarin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/d673a60b-f61d-44c2-a766-19f89760ad6e/ilisigi-kalmayan-gecici-teminatlarin-hesaplarda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/ea7c1a02-e4af-408d-ae1e-f69fc73cc415/dogrudan-temin-usulu-ile-yapilan-ve-teslimi-belirli-bir-sureyi-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8f162734-5454-496f-acec-ac3f9942ca9c/tasinirlarin-kayda-alinmasi-kontrolu-planlanmasi-ve-kisilere-teslim-edilmesi-islemlerinin-mevzuatin-ongordugu-usulde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/8a684179-2ae4-4a60-b63e-14e5270aaa8f/kisilerden-alacaklar-hesabinda-yer-alan-bazi-alacaklarin-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/28a61800-30ac-4e74-9378-66ad3a923d17/bursa-su-ve-kanalizasyon-idaresince-tahsil-edilmesi-gereken-evsel-atik-bertaraf-ucretlerinin-tahsilinin-ve-katma-deger-vergisinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2effa28d-af86-4ae2-ad76-40bc1128ada2/belediyenin-borc-stokunun-yasal-limitleri-asmasi-ve-mali-durumunun-iyi-olmamasi http://kamubis.com/decisions/SayistayFinding/58d6b9a8-9ec0-443e-92e5-e498031abeac/elden-cikarilacak-stoklar-ve-maddi-duran-varlik-satislarinin-usulune-uygun-muhasebelestirilmemesi-ve-hesapta-kayitli-varliklarin-satisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4a8fa54d-246a-45e4-90f1-500e7761fbea/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/89f961a6-c81b-4790-b960-6fb61efb20ef/sartli-bagis-suretiyle-tasit-edinimi-ve-yargi-karariyla-iptal-edilen-bir-alacagin-iptal-kaydinda-yanlis-hesaplarin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6c59c010-4be5-43de-92df-fd0bdfc954f7/kanunlar-uyarinca-yapilandirilmis-ve-yapilandirilmayan-kamu-borclarinin-vadelerine-uygun-olarak-ilgili-hesaplarda-takip-edilmemesi-ve-yapilandirilan-borclarin-bir-kisminin-hesaplarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ffb894ab-5c7e-4b31-8157-b9d64e7027ef/banka-kredilerinin-vadelerine-gore-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e49f6bb8-b070-4b5b-afea-acade03052c2/belediyenin-iller-bankasindaki-sermaye-payinin-mali-kuruluslara-yatirilan-sermayeler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f7409221-cb87-43a2-aa3f-a0cac2897981/bazi-maddi-duran-varliklar-icin-hatali-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/bb1e7b07-5ae2-44b1-94b0-a858b55d4438/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/a9fb57f3-fa6b-4f25-86f3-341be54681fe/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/54a96aae-09a8-4452-a407-07513652c4b6/belediye-ve-mucavir-alan-sinirlari-icindeki-hazine-tasinmazlarinin-satisindan-kaynaklanan-belediye-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/71a2b790-0d37-4be8-b1b0-6c762a23c44c/yeniden-degerleme-orani-kadar-artirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/7374a045-306c-4f76-b13e-f82346892bc0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7ad46020-df29-46f2-871d-a8b023b60480/buyuksehir-belediyesinin-ilce-sinirlari-icerisindeki-kazilardan-elde-ettigi-gelirlerden-belediyeye-aktarmasi-gereken-tutarlara-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7719e66f-70f9-4392-b2bb-174165c52050/gecekondu-fonu-hesabina-aktarilan-paylarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fa708179-5b51-46fd-b1d4-27f55787f383/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/2bfe7d7d-3717-48e7-ac46-5c68713ad139/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/fb9ae624-2da5-47e9-a47a-728e0cb8dae9/mesleki-uygulamali-sinav-yapilmadan-kameraman-kadrosuna-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/85d970cb-0fe0-4f35-be79-f45357f3db53/avukatlik-vekalet-ucretlerinin-dagitiminda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2a22d8ca-6d64-4344-9fd8-21b510fe01c5/ozel-hakka-sahip-olmayan-kisilerden-dogrudan-temin-suretiyle-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/43c137e4-7a19-438c-a0f5-c357b0745dd0/ihtiyaclarin-karsilanmasinda-ihale-usulleri-yerine-dogrudan-temin-yonteminin-yaygin-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7864097f-0c3a-4e34-af2a-681827bcc437/kamu-kurum-ve-kuruluslarina-yapilan-tasinmaz-tahsislerinde-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/30a264a6-a008-4cad-a424-c9d79d8e0acc/belediye-mulkiyetindeki-bazi-tasinmazlarin-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/63060b80-dac3-4eba-a52c-4d6f1f1140c3/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ac97195c-0413-4bae-af19-b8b05c88074e/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ee3e60c0-1de2-4e08-8d76-d4ca5e27bfd8/tahsise-konu-olan-arazi-arsa-ve-binalarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/603d299f-d0f4-47ca-8033-387987905a70/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/cc531a27-f614-49d4-bb97-c9d16e6a794a/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenilen-varliklarin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/56ff895f-4126-4868-a82c-af90e7082c5e/banka-kredileri-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/306ad570-f7a1-421f-9633-e8c03b29c309/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a6a033ee-c305-48a1-bf29-0759126de723/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/60eddffd-dad1-4621-b713-d9722b87de31/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e4460014-7ab3-40ef-8e9f-db3a64d3a520/iscilere-yillik-izinlerinin-mevzuatina-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c6e7d2d9-c05c-451f-a59b-53b367f1c354/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/79df4a8e-1cbd-4567-a79f-3247500512d8/pesin-odenen-kira-giderlerinin-gelecek-aylara-ait-giderler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/2428b92d-ca73-4a41-af0c-d77a392fbf7d/ulusal-bayram-gununde-calisan-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/38417028-5f4a-4489-b439-e52d3f5f3970/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/e229a6c0-dd11-479e-86e1-d79afc0d7d28/idarece-pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/beb7c830-b2e1-447b-9189-a41fcd44d302/kurum-tarafindan-cesitli-kuruluslara-verilen-guvence-bedellerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/eebbde55-1fcc-411c-8633-9784683ccc40/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/cdd8ea07-3dec-464d-b3cf-cca96d641d93/kidem-tazminati-karsiliklarinin-eksik-ve-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/dbc2b328-9cb5-4520-9642-97ae33086dc7/belediye-adina-kayitli-tasinmazlarin-bir-kisminin-deger-tespitinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/e867672e-81de-40ec-8fd4-82ecee22fff8/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45d71509-a487-42a8-9087-327dd6e092bf/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6cd29dfb-235b-430c-b1cb-299a40884a55/kamu-idaresi-hesaplarinin-ilgili-usul-ve-esaslara-uygun-olarak-sayistaya-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/89adbfe2-40b0-46c1-9bba-989e2b3a41a3/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-nedeniyle-idari-para-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/4fbed1d2-fc04-4223-9ba1-e230aabc4935/dogrudan-temin-alimlarinda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0894fc81-123a-426e-ae4d-39cf4120442e/borclanmanin-belediye-meclis-karari-olmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/36a2decb-82d9-4c80-872b-becce5980efa/kamu-haznedarligi-yonetmeligine-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c8f45d6b-f7bc-450a-9d33-67cd5fc20305/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b153d7a2-e2b0-4ebd-a703-33ca7632437c/gelecek-aylarayillara-ait-giderler-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/06e7f833-25b3-442a-8f1f-ff02df3362d7/bazi-supheli-ticari-alacaklarin-hatali-muhasebelestirilmesi-ve-yasal-sureclerin-sonuna-kadar-isletilmemesi http://kamubis.com/decisions/SayistayFinding/c56a21a9-d724-4f62-be42-1bb2475fb7ad/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/170f1fdf-6a04-4f40-808d-dae492bc447b/banka-kredileri-hesaplarinin-donem-sonu-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/850cf881-04de-4e22-8b7f-a0ca55627067/elden-cikarilacak-stoklar-ve-maddi-duran-varliklara-iliskin-kayitlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/41910bf6-2fd3-405a-b5e4-2be0d3f7f47a/yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/2ef31cc8-25bf-43ee-9b7d-3268def92cfb/uzun-vadeli-olarak-verilen-depozito-ve-teminatlarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/59873113-d940-4d40-9c43-dfa603aaeaf9/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/556de8c5-1246-4126-bdc8-2abd90659eec/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e27d871a-ecce-4b3e-a72d-fdeafdc1ec49/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/47068400-4463-4cfa-8b4f-3b6cde931f12/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e25a623e-0418-487a-9706-cb265879baee/kiraya-verilen-duran-varliklarin-kayitli-tutarlari-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/df46f465-a875-4b95-9d06-0518aebf4210/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/8d3a8f92-97c7-4336-b166-f9c619017fa0/faiz-giderlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e2d13752-41c4-4709-9528-47747c5ae875/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/071656a0-cc13-4879-804d-8b6dfa26f320/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/3ebbd611-e6f5-4f68-9c16-89c8c91c463c/iscilerin-kidem-tazminati-odemelerinde-kidem-tazminati-karsiliklari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/75bfa051-5ffa-49f3-98e7-a4986de6646d/idare-tasinmaz-icmal-cetvelleri-ile-bilanco-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/d2da5f5c-762e-4795-afd2-fc60fa3271e9/verilen-avanslarda-sure-ve-limit-kurallarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e0440128-b982-4c7b-b330-2be26d51fe75/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e91f2435-a188-4049-96ff-5728e90cbb55/tasinmazlarin-kaydina-iliskin-form-ve-icmal-cetvellerinin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/8c245399-c34f-4f83-b350-69f8dc65a2a1/sirket-iscilerine-odenen-kidem-tazminatlari-tutarlari-icin-sorumlulugu-bulunan-alt-isverenlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/05de1aa5-038f-4074-bfab-cc80643f98e9/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/3dc6c67e-0ba3-40a7-8ea0-7c430f971ec2/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ff7b5266-271a-43c2-95f8-ded0805e6e77/hizmet-alimlarinin-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/7fa89cf3-e5ff-4eb7-9129-455900ff2674/dogrudan-temin-usulu-ile-yapilan-alimlarda-sinirin-uygun-gorus-alinmaksizin-asilmasi http://kamubis.com/decisions/SayistayFinding/3657e8cb-577a-4b5a-921e-d61eb28d9571/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/8d6a6712-5c5d-44a8-84a5-fa4679c791a9/cekici-ve-dorse-kiralamalarinin-ihalesiz-yapilmasi http://kamubis.com/decisions/SayistayFinding/e97e7051-f44b-420f-ba58-825a3bb16407/faaliyet-alacaklari-hesaplarinin-yanlis-kullanilmasi-ve-gelir-tahakkuklarinin-tamaminin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/91754861-d247-4793-b374-c627ef4408bd/maddi-duran-varliklarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/de63ad09-edfa-4821-a122-d8cb8838f5b6/bakanliktan-izin-alinmadan-uluslararasi-kuruluslara-uye-olunmasi http://kamubis.com/decisions/SayistayFinding/5e5006b0-f587-40a4-97f1-7f07857bb778/sosyal-denge-tazminati-sozlesmesinde-sehir-ici-ulasim-araclarindan-yararlanma-ile-zabita-ve-itfaiye-personeline-yiyecek-yardimi-ile-ilgili-maddelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/945fbe71-8634-491f-9dcc-84245960973b/hafriyat-ve-insaat-atiklarinin-kontrolu-ile-buna-bagli-gelir-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/e1915383-74d3-4c2a-bb45-a8e9216b5c5c/muafiyet-kapsamindaki-tasinmazlar-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/d3031990-0f47-4ac1-a936-50e72d5268ce/tasinmaz-kiralanmasinda-51g-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4cdf7a8b-6de7-4341-b780-256f835c32b8/iscilerin-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/73fd223b-cef2-4b99-b01c-16161863b489/idarenin-borclanma-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/d40807fb-432e-45fb-a6b8-0326d4d8f65a/belediyenin-tasimaz-kayitlari-ile-tapu-mudurlugunun-kayitlari-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/2028b4ac-41a0-4ce1-aec5-08fb615431e7/bazi-kidem-tazminati-odemelerinin-kidem-tazminati-karsiligi-hesabi-kullanilmadan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/6f4e76f6-34c9-4bf4-b5b0-8d69093cfc4e/faaliyet-alacaklari-hesap-grubuna-iliskin-alacaklarin-ilgili-hesaplarda-ve-zamaninda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/9cc4add2-d555-45de-a4cb-6319d8af02a8/butce-tahminlerinin-gercekci-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/3e801d9b-2c7c-4d4d-af6e-d304b05f4c52/evsel-kati-atik-tarifesinin-guncel-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/2720e4d1-f726-4b38-a571-b00fe7bde4f4/belediyeye-ait-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0ffb14bc-8d53-48af-9aba-d2597e6cf6c8/kira-surelerinin-encumen-karari-ile-ihale-yapilmaksizin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/3c971e5a-f95d-4502-99b8-b101203c4714/yapim-isinin-fen-ve-sanat-kurallarina-uygun-olarak-yapilmamasi-neticesinde-ortaya-cikan-zararin-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/8f5f7582-e9ef-4b37-a2ea-ec74bf65073a/gecici-kabul-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/25fadae0-494e-4f76-b91b-c8c70f867329/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3ea02e5c-a6c7-4de3-9342-1f9dedb2c7dd/yevmiye-defterine-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/16f1b455-6291-45c0-af6d-aebd114debee/pesin-tahsil-olunan-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0c07475b-8ce4-4c1b-a26a-0b8665836712/yapimi-suren-yatirim-harcamalarinin-yapilmakta-olan-yatirimlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/cc23b336-6f5c-4848-8fd5-f3c67c1379d0/amortisman-hesabinin-gercek-degeri-yansitmamasi http://kamubis.com/decisions/SayistayFinding/070fc6d9-82f1-4df7-9f41-adc48d0725a5/yil-icinde-bagis-yoluyla-edinilen-tasitlarin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4f6b22dd-dbdc-4f2f-a3e6-2e03324b1640/maddi-duran-varliklara-iliskin-deger-artirici-harcamalarin-ilgili-maddi-duran-varlik-hesaplarinda-izlenmeyerek-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/4ffc849b-a803-4fa4-ad4c-48bc18bc830e/belediye-tarafindan-tahsisli-kullanilan-ve-belediyenin-tahsis-ettigi-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7299f546-0736-4dcf-8c94-9f650c393e66/tasinmazlara-iliskin-muhasebe-kayitlarinin-tasinmazlarin-gercek-degerini-yansitmamasi-ve-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/331d7e2d-2575-4dea-ac9f-f0a3c0ab7aa4/bilanco-doneminde-tahakkuk-eden-faiz-gelirleri-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/569cfe65-f76b-448a-b8e0-efa71841a63a/takipli-hale-gelmis-alacaklar-ile-tecil-ve-tehir-edilmis-alacaklara-iliskin-donem-sonunda-faiz-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/493611a2-5827-410e-9068-cfa58034c48a/elektronik-ucret-toplama-sisteminin-sirket-tarafindan-isletilmemesi-nedeniyle-gelir-kaybi-olusmasi http://kamubis.com/decisions/SayistayFinding/60757831-a8cc-4125-91c7-2598ff347c5c/sirket-yonetim-kurulu-uyelerine-saglanan-menfaatlerin-genel-kurul-karari-yerine-yonetim-kurulu-karari-ile-belirlenmesi http://kamubis.com/decisions/SayistayFinding/939f7319-eaf2-4347-8060-ef9fe06be465/isletme-hakkinin-sirketin-bilancosunda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/a873742c-064c-4deb-902b-198375662fcf/ihale-edilen-yapim-islerinde-alt-yukleniciye-yaptirilan-is-kisimlarinin-mevzuatin-belirledigi-limitlerin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/1b5f82dc-cae5-452c-ba6d-da201e602e91/buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0d223044-f395-4213-8269-6e0cb1977889/yuklenici-tarafindan-belediyenin-onayi-alinmadan-alt-yuklenici-calistirilmasi-ve-bu-sozlesmelerden-dogan-damga-vergilerine-iliskin-kontrollerin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/9e65b0a7-5319-4b96-b242-0e9a933ed8bb/acik-ihale-veya-pazarlik-usulu-ile-gerceklestirilmesi-gereken-hizmet-alimi-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/bc20e5fd-d4f0-4fb5-a440-063666999782/isletilmesi-devredilemeyecek-olan-belediye-mulkiyetindeki-yerlerin-ihale-yapilmadan-belediye-sirketlerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/50b083eb-7cef-4b29-b506-aa1b1420492e/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/32274ecc-b041-4920-83c1-da3c506ebcfb/hazine-tarafindan-tahsis-edilen-tasinmazin-dernege-ucretsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/94861e4b-3cc8-4363-bbb4-b080c3401e08/belediyeye-ait-tasinmazlarin-vakif-ve-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9a0c2ca5-1693-4680-a6f8-0cf2ab9c0046/belediye-sirketine-devredilen-tasinmazlara-iliskin-isletme-haklarinin-sirket-tarafindan-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/06f40ea4-c85d-4e6f-81c9-5b5a3639ebea/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-mali-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/d0ccfd04-1274-425e-8769-6d467b14e29d/tasinmazlara-iliskin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/4ada466a-7a55-4aea-88fa-4ecc2894baa2/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-hatali-muhasebelestirilmesi-ve-tahsil-edilen-payin-ilgili-idare-hesabina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7dfa6f31-f2e9-41ea-9bbd-654f8724374f/kayitlardan-cikarilan-maddi-duran-varliklara-iliskin-amortisman-tutarlarinin-mali-tablolarda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/6aebeac2-7120-42df-8850-bab9cc7758c3/belediye-adina-tescilli-araclarin-belediye-envanterinde-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ddf47aa5-9262-4c26-b67c-96e34008d63e/tasinir-kayit-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/205d86bc-1969-4845-9c32-20d8ae54bb5f/gecekondu-fonuna-iliskin-olarak-ayri-bir-banka-hesabi-acilmamasi-ve-fon-gelirlerinin-idarenin-diger-ihtiyaclari-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/00c0e3d6-2f04-46c8-9a14-2910c0afb62b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b50534cd-98ff-4ecf-be84-bd9fca8b7430/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/34f4cfe5-3534-4245-93a3-24925844b7d7/iscilere-yillik-izinlerinin-mevzuatina-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b7a0e3d2-f17b-4156-91bd-03e2d715c19a/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f3ff3e93-5ba7-41bc-8d6d-b1dec8cafdd1/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/1a32d5f8-86cc-4996-96ba-af4f08de1346/kalkinma-ajansina-aktarilmasi-gereken-paya-iliskin-tutarlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/cf8f463a-2936-4f25-947a-9d0867af1de4/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalari-ile-muhasebelestirme-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/04b33a3d-9170-4771-858f-9a664f7a5da0/hazineye-ait-olup-idareye-tahsis-edilen-hizmet-binasinin-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/4d0f2c5e-4f03-480a-b3cb-119f4a2a3c3c/uzun-vadeli-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f755b1eb-682d-4a40-bee7-eed731e0fe54/gecikme-zamlarinin-ilgili-oldugu-yilin-mali-tablolarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ac8ced6e-91b9-46a0-b422-91a151c45199/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-varliklarin-satis-isleminden-sonra-muhasebe-cikislarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/99fd1b40-6b58-4fa9-913e-7113d13a9f62/hurdaya-ayrilan-maddi-duran-varliklarin-ayrilmis-amortisman-tutarlari-icin-birikmis-amortismanlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/594032bb-6f61-4f9d-9ed4-a558fd9e0ac5/tasinir-kesin-hesap-icmal-cetveli-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/b18cfff9-8933-4a95-bdbd-a3209b1cedea/kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlarin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/6f2aa306-142a-4740-8d66-f2fa477736bb/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/34368c5b-82c5-47c4-9925-e80735713743/iscilerin-ucretli-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5669914b-9ef4-41dc-bf31-61311efc377c/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/7c14d174-630d-4459-9cec-80469fc8f894/su-tesisleri-ve-kanalizasyon-harcamalarina-katilma-paylarina-iliskin-tahakkuklarin-yapilmamasi-ve-tahsilatin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/d93e880d-fcce-4d0f-bffb-b51153f0e4b9/sermaye-taahhutleri-hesabinin-gelecek-aylara-ait-gelirler-hesabinin-ve-gelecek-yillara-ait-gelirler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e44bdc81-c4ed-449b-b8af-79df138d6ab8/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c722eb65-e3d1-42ea-b087-f7690cd967c2/gider-taahhutlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/559d9bf0-24fc-4688-86f8-c9fcc262ee3a/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d80b0899-86bf-4549-8477-ed4841b7691f/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a0f8d753-f02b-41dd-8593-cad06d5bd72b/kidem-tazminati-karsilik-tutarlarinin-mevcut-durumla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/1b0f09a3-f6e5-43f3-8784-be23520e9218/tecil-veya-tehir-edilen-alacaklarin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/41278bf2-d15a-4e03-9ab3-97619a5e3c9c/amortisman-defteri-tutulmamasi http://kamubis.com/decisions/SayistayFinding/c67157ad-5c25-4070-90b9-6a0c17b5d500/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregi-duzenlenmesi-gereken-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/55f69ebf-cdaa-4797-b539-b28b8b674d32/iscilerin-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2d1615b4-8574-4922-9c7c-3ead79922d98/hazine-tasinmaz-satisindan-alinmasi-gereken-paylarin-takibinin-yapilmamasi-ve-gecekondu-fonunun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/b867d8ce-6168-42c8-8b95-7acb6292ef6d/yevmiye-numara-uygulamasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2449d950-65c5-422c-b06a-1f9eceab8370/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/556ce7f1-3d9b-42b7-a0f1-44627bd3815e/halk-otobuslerinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/1ed2401e-39c5-4a0a-940e-40cea61dafbc/belediyenin-sahip-oldugu-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/61b3bba3-a1b2-435b-8e6c-c98ae284150f/belediye-tarafindan-baska-kurumlara-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9c8c7cca-083a-463b-8aba-84fbdeb8e697/696-sayili-khk-kapsaminda-belediye-sirketinde-isci-statusunde-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6005d8f0-a6ea-44bb-b1da-6d80a6202cbc/yeralti-sularindan-elde-edilen-gelirlerden-ilgili-ilce-belediyelerine-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7940f920-09c4-4215-9d9f-9e4f13059801/butce-emanetleri-hesabina-alinan-tutarlarin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d48a05e0-b1cd-44bb-9321-3a736ea72c85/sosyal-denge-tazminati-sozlesmesinde-mevzuata-uygun-olmayan-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/f6ab2dda-4843-4dea-818d-1c6b92195e24/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cb79312f-e545-445f-92df-ca51b723bc74/hazineden-kiralanan-tasinmazin-piyasa-rayiclerinin-altindaki-bedelle-alt-kiraciya-verilmesi http://kamubis.com/decisions/SayistayFinding/95b8b24e-7639-4c08-a881-bb27faab28c2/tasinmaz-kayit-islemlerinin-yonetmelik-hukumlerine-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7d6edeee-ce88-4b5f-96ff-a1d80df78455/dogrudan-temin-yontemiyle-yapilan-bazi-alimlarin-tek-bir-firmadan-teklif-alinarak-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/d6cb2435-afde-414d-8ba0-c880829c679e/nakit-tahsilat-yapilmasina-karsin-kasa-hesabi-ve-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/69011cc3-e576-4929-8b6a-c9b9287edecf/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c114b215-660a-4d5f-8094-7347b35d6fcd/banka-hesaplari-arasindaki-para-aktarimlarinda-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/04b35441-771c-4659-8840-f61aa7a1d4c8/yapim-islerinde-isin-suresinden-fazla-sure-uzatimlari-verilmesi http://kamubis.com/decisions/SayistayFinding/1b04df5e-dc71-471e-b236-588528f12e14/spor-kulubu-ve-derneklere-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/4c2f982a-517b-447d-a536-9c0ec7765a59/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9ef277dd-f9d2-4cfe-b8e8-de7a347c31b2/maden-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bd2d8649-b118-4754-b8b1-acc3680649d2/bursa-su-ve-kanalizasyon-idaresince-evsel-atik-bertaraf-ucretlerinin-tahsil-edilmemesi-ve-belediyeye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/8463a0ed-c925-4b62-9bd3-420323913d1a/hibe-yolu-ile-devralinan-sirket-hisselerinin-mevzuata-uygun-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/9cfae2cf-fa77-431b-9218-323135ea8480/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/64d6957c-d679-48a0-bc16-437eb2c4e478/kidem-tazminati-karsiliginin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5a3577fa-7fcc-40f2-8eba-a9f985c08470/sartnamede-belirtilen-hukumlere-aykiri-hareket-edilmesi-sebebiyle-kesilen-ceza-tutarinin-yuklenici-hakedislerinden-kesilmemesi http://kamubis.com/decisions/SayistayFinding/d0e0f3c7-dec5-493c-bf28-a18ac687a34b/is-kanununda-belirlenen-yillik-fazla-calisma-suresine-iliskin-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/7af88db6-13c6-42ca-817f-747c1d105950/konkordato-halinde-olan-firma-ile-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/8fdc805e-eaee-4c08-b3b5-fb7c442fc212/yonetim-kurulu-karari-olmadan-temsil-yetkisi-tutarinin-uzerindeki-sozlesmelerin-genel-mudur-tarafindan-imzalanmasi http://kamubis.com/decisions/SayistayFinding/dc0ff245-3818-4066-85d6-1b41ad4659af/acik-ihale-ile-yapilmasi-gereken-islerin-dogrudan-temin-yontemiyle-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/9f958001-30ab-4ab0-90c8-96957eb712db/piyasadan-un-temin-edemedikleri-gerekcesi-ile-sozlesmeleri-karsilikli-anlasilarak-feshedilen-iki-firmayla-kisa-bir-sure-icinde-yeni-sozlesmelerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/3ce5c747-e2ff-420c-a1f7-a7f97e02c163/kamu-ihale-kanununun-3-g-istisna-hukmune-dayanilarak-yapilan-alimlarda-ust-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/2b4a00d7-add8-4ce4-9790-15f5ad3c09b1/faaliyet-donemi-sonunda-envanter-defterine-herhangi-bir-kayit-girilmemesi http://kamubis.com/decisions/SayistayFinding/71c8dbb0-e5b1-4e1d-b595-9aa5d3f59b12/odeme-suresi-icinde-tahsil-edilemeyen-komisyon-bedellerine-gecikme-faizi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/6b1e329c-607d-4a09-8eb6-e681c2005931/program-ve-lisans-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/86eb3763-98ab-47d3-93d1-fe8d6bc8aa5e/yuklenici-tarafindan-odenmeyen-aylik-komisyon-bedelinin-kayitlara-eksik-alinmasi http://kamubis.com/decisions/SayistayFinding/fffcb842-a2c4-4525-b616-c5fdebf3a447/kidem-tazminati-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e48c1c45-6d3c-43ed-99d9-f156c154a3b3/vadesinde-tahsil-edilemeyen-alacaklar-icin-yil-sonunda-gecikme-faizi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/541f43e5-0f3b-48c8-9f92-797a279f2078/sosyal-denge-odemelerinden-sozlesme-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/d1b69dcc-b30a-4c17-b859-a120a18ee623/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0bd869bb-c282-4919-9ff0-d0755c051e4e/sozlesmeli-kadrolarda-calisan-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/7fda1d42-cbe4-44aa-b652-8441ccf03b94/borclanma-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/f34951e3-163c-43a1-9b30-ec04b2a08ed0/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-ilgili-amortisman-isleminin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/c3b54179-c791-4845-9701-e620494d1fec/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f7e22365-cc41-483e-ae6d-bf6d67c6a84f/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ff0649ed-25b1-4125-9eb5-214564bd6c73/eglence-vergisi-mukellefi-olan-isyerlerinden-bu-verginin-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/69c2d16e-9d26-497d-8e4e-c049f6d1e026/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9af96539-8d8b-4655-9c2f-ee5f26906027/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/9022159b-a73e-44ab-9652-e0766184e79c/tasinmazlarin-kiralanmasina-iliskin-yapilan-bazi-ihalelerin-sartnamelerinde-rekabeti-engelleyici-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/aa2030b3-0e88-4b9c-a74a-2c8f44bacf66/mevzuatin-icazet-vermemesine-ragmen-muhtarliklara-nakdi-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/b3075d99-a01a-4804-8291-88cc2b52c4e2/iscilere-yillik-izinlerinin-mevzuatina-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1e501bff-c1df-47eb-98f0-7f88c0ca8a42/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/dafe7351-0330-4de2-8e1c-ddb6cb20aab6/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d1a33ab0-017f-48dc-bd00-2ee8afc07bcf/mali-kuruluslara-yatirilan-sermayeler-hesabinin-eksik-tutarlarla-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/4e7f30ca-1158-42c4-bfd5-fb12c1d02e32/gider-tahakkuklari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5764e1f2-3a8a-48ad-b102-a19d654f2829/kidem-tazminati-karsiliklarinin-eksik-tutarlarla-izlenmesi http://kamubis.com/decisions/SayistayFinding/ff93810b-d0df-4177-9875-127d54b290f2/hakedislerden-yapilan-gecici-kabul-noksanliklari-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/751ff0e3-515e-4c9b-a8e8-227b1c0532b6/isyeri-acma-ve-calisma-ruhsati-ile-il-tarim-ve-orman-mudurlugune-kaydi-bulunmayan-ekmek-bufelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/253ff7e6-e3c7-4c85-9dca-cb8f32d10a8a/sirket-finansal-tablolarinin-yonetim-kurulu-tarafindan-kabul-edilmemesi http://kamubis.com/decisions/SayistayFinding/c71ba91c-9388-4aff-97ca-441b44e64860/sirket-tarafindan-kiraya-verilen-alanlarda-butun-riskler-sigorta-policesinin-kiracilar-tarafindan-zamaninda-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/6ff9de26-e18e-4aeb-9d92-358edf222030/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/05976fdf-45b9-4872-81f4-c197b850286d/sirket-yillik-faaliyet-raporunun-mevzuatin-ongordugu-asgari-icerige-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/fb235f22-ba3b-44f6-9c97-3b14074d73d3/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/036f2462-c9f7-417f-bd41-6ead21d8d152/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3b08187d-1dc9-4b0a-a13d-55af497cad53/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/018bee75-3157-4927-acc1-04d34a15d952/yonetim-kurulu-tarafindan-sirketin-surekliliginin-saglanmasina-yonelik-gerekli-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7c9b6e44-cdae-428a-a492-922a7e9e9421/sirketin-finansal-sikinti-yasamasi-ve-tanitim-ihtiyaci-olmamasina-ragmen-reklam-anlasmasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/79cffdf3-b881-4bd5-9878-ea362929feb1/sirket-tarafindan-yapilan-kiralamada-emsallere-uygunluk-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/16d9aed0-3432-4a3c-858e-44de775a48eb/kira-borc-tutarlarinin-odenmemesi-ve-bu-borc-tutarlarina-faiz-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/5b5e8cac-cdeb-4dae-be31-75b4d8467a51/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b8feffce-6914-42e9-b6f7-b04212e0cc81/istisna-kapsaminda-degerlendirilemeyecek-tuketim-malzemelerinin-ihale-yapilmadan-alinmasi http://kamubis.com/decisions/SayistayFinding/126c6928-4a2f-427a-88a1-17467ef46c9e/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/0f47153e-a927-4371-a055-44547a7e1ff6/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-ihalesiz-ve-bedelsiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/b280f8a1-02a6-4687-a26e-eb15489d1efe/belediyenin-butce-gelirlerinden-bir-kisminda-tahakkukun-tahsilata-donusme-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/5ed4257b-91c1-4996-9123-923f43eb064e/belediye-sinirlari-icerisinde-ruhsatsiz-faaliyet-gosteren-isyerlerinin-bulunmasi-ve-cevre-temizlik-vergisi-ile-ilan-ve-reklam-vergisi-takibinin-saglikli-bir-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dabed768-edac-40ac-a193-292b6c80c870/tasinir-kayit-islemlerinin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/17d0c128-6bb1-4bd4-9a81-5def37724894/parasal-limit-dahilinde-yapilan-mal-alimlarinda-yasal-sinirin-uygun-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/2bc43897-734d-4bb7-9df8-e3e9d1794b68/kamulastirma-islemleri-tamamlanmadan-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/ec36688e-dbc9-462d-bb0c-e2f3a8604d90/banka-hesaplari-arasinda-yapilan-aktarmalarda-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6c3a5764-5750-435d-8466-fd0382bcdc3f/yevmiye-defterinde-bos-yevmiye-numaralarinin-ve-geriye-donuk-kayitlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4827c6ad-a7be-4b41-a45b-3689d33b7562/hakedisten-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f92448e2-d47b-45f6-a936-5a9558ad173b/gelecek-yillara-iliskin-taahhutlerin-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/2cdae3df-40d2-4130-b339-10e0b3873707/tesis-makine-ve-cihazlar-hesabinda-yer-almamasi-gereken-varliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/64e3284c-ccb7-4591-8f65-b134cdc0728c/iller-bankasi-ortaklik-payinin-mali-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/f5fc50d2-6ffc-4ece-85cb-28ba4530ff87/yeralti-ve-yerustu-duzenleri-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4e3ad7f5-3385-4a12-b503-476bc32cf086/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/aa7f1aa7-4568-447d-a9bf-0129496fe52d/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/424ebccd-1ff8-4913-9f00-2d0be58a7b07/tasinmazlara-iliskin-envanter-calismalarinin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/bf7b7162-ce1f-4bed-b289-7e18f26f2656/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsilatinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/2b6372a9-bb60-4207-9928-dfcca5b7eb0d/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/0435660a-7e08-4d57-aea2-456d42dd1b82/dogrudan-temin-alimlarinin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/ac774ac5-2380-40a8-90a0-b069820dd70d/tasinmazlarin-diger-kamu-kurum-ve-kuruluslarina-25-yilin-uzerinde-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/6938aa91-0bb2-4fb2-a828-9ee56e15f445/biri-vadeli-biri-vadesiz-iki-hesaptan-olusan-gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b549e36e-0518-434d-9b10-8dc6ef344aad/geriye-donuk-olarak-muhasebe-sisteminde-kayitlarin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/e5f6e3a7-9cec-45bd-a12b-4c27402a4b3b/gelir-kalemleri-genel-tahsilat-oranlarinin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/a628cff1-1e6f-485d-a307-990e557767a2/uzerinde-irtifak-hakki-tesis-edilen-tasinmazlarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/47b6a2a8-7d16-4669-acbb-952d64df1a4f/kiralanan-tasinmaz-icin-yapilan-deger-artirici-harcamalarin-ozel-maliyetler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/cfe9d0d1-0f09-4eb4-b133-c075c6dbf3f9/surekli-isciler-icin-kidem-tazminatinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/d8dec7f4-2e7d-4f77-bdc1-1de2bd1e6e51/belediye-ve-mucavir-alan-sinirlari-icindeki-hazine-tasinmazlarinin-satisindan-kaynaklanan-belediye-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6bd46e16-6fda-4c3f-a91e-d37249f0f028/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e1e09ff3-bec3-4854-a0a3-8a57427640e0/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/857d26bb-3ed9-47f2-b894-cbe69c026aca/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/37334a10-943c-43ad-8bd1-ca278bf82b14/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/879d93f3-c7a3-438c-9534-20ec12d219da/belediye-tarafindan-kiraya-verilen-tasinmazlar-uzerindeki-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/26f92a17-0d6c-4d22-90c1-2332a6a8b568/verilen-depozito-ve-teminatlarin-vadesine-uygun-hesaplara-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/fa668185-9f69-4d22-b69d-2a2658e41868/taahhut-edilen-sermaye-tutarinin-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/6a0be2c0-4b21-417a-8307-7299fa61595c/sayistay-ilamlarinin-kisilerden-alacaklar-hesabi-yerine-gelirlerden-alacaklar-hesabinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/9075d1b5-8fa4-4722-9a8f-83f0a5076728/maddi-olmayan-duran-varlik-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/3b2e11fb-b009-4fc9-ad79-3b8a288d927f/kiraya-verilen-duran-varliklar-hesabi-ile-diger-nazim-hesaplar-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1a6f5edc-474f-4294-8d51-41c2a6fc9952/gecerliligi-kalmamis-teminat-ve-depozitolarin-halen-kurumun-muhasebe-hesaplarinda-bulunmasi http://kamubis.com/decisions/SayistayFinding/d3136790-5d05-4d99-8715-7b9504a6501e/butce-emanetleri-hesabinda-kayitli-tutarlardan-zamanasimina-ugrayanlarin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4ce6c6fb-2c0e-48dd-a038-399099451385/ilk-madde-ve-malzemeler-hesabinda-bulunan-tasinirlarin-tuketilmedigi-halde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/af29b50b-21c7-4303-8675-ddcc3c261857/tapuda-kayitli-tasinmazlarin-deger-tespitlerinin-yapilarak-muhasebe-sistemine-kaydedilmemesi-ve-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-ekinde-yer-alan-formlarin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/458a118f-d370-4055-9382-8904782f576d/tahsisli-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/139a75c3-b2e3-48fa-84d4-e94a6b4e7a56/maddi-duran-varliklar-grubunda-bulunan-bazi-varliklar-icin-kayitli-tutarindan-fazla-amortisman-ayrilmasi-ve-amortismana-tabi-bazi-varliklar-icin-hic-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/128f31dd-6879-44fb-8a12-ef66088753f1/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-verileri-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/dfc26c99-1f51-4503-8b37-4fdc02b8ef07/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6a90d0a0-1b6b-4c58-9ece-d45257789b46/alinan-depozito-ve-teminatlar-hesabinin-donemsellik-ilkesine-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/cc7887f3-868a-424d-897e-d6c60344a336/sozlesmeye-dayanilarak-girisilen-taahhutlerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/eac7aaf0-c8b7-4c84-9c79-a092c303a515/yapi-denetim-hizmet-bedeli-paylarinin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b41b2184-fb6a-4d89-892d-cce7eb81dd24/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2b1209d1-8136-46d6-bd6b-57ccc9f570bf/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/edac15dc-b965-4373-b77e-24f711cf8c32/yapilan-tahsilatlarda-kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/bbe7e5d9-d0fe-48ac-8cec-807152d6de6e/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/28c48bd8-0443-4b7e-ae47-6e44ee9ae281/isgal-altinda-tasinmazlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b2f84a5d-978c-4b2a-9f63-381b11dfbf7f/kurum-tasinmazlarinin-suresiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/1ed865e6-fc58-4dad-be63-f408dbc02324/kiraya-verilen-tasinmazlardan-kira-suresi-sona-erenlerin-ihale-yapilmaksizin-sozlesme-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/25aec055-ed57-4a96-ad39-829f3de02524/belediyeden-kiralanan-tasinmazlarin-encumen-izni-alinmaksizin-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/964bbce1-f774-4ddb-8e86-d344f3f7fc4c/su-ve-kanalizasyon-harcamalarina-katilim-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d2a0cdeb-1c24-4f3f-a2b6-7345801489b8/geriye-donuk-olarak-muhasebe-sisteminde-kayitlarin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/0208a033-6db3-4b65-a3f2-b22ebc56ca0e/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ac407d85-7162-4c9b-8c09-9f8869d26f6a/satisi-yapilan-tasinmazlarin-kayitli-deger-yerine-satis-bedeli-uzerinden-muhasebe-kayitlarindan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/9235decd-0c3a-43eb-ab04-a619a37be2e9/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/c0ace761-04d4-4e1e-bd18-cd5b01f74ce8/belediyenin-ortagi-oldugu-sirketlere-taahhut-ettigi-sermaye-icin-sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b15cce0c-bda1-426a-807d-f223e4c44131/tasinir-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/05ed841a-8e3b-47b4-b69c-da4e06e6bf6f/harcamalara-katilma-paylarinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/6ad1c27a-1140-428b-ac4a-f72579343029/denizli-buyuksehir-belediyesine-verilen-borclarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2c2fe5b1-f8f0-42a9-ac3e-f8731a19be60/iscilerin-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/de0ada07-86ba-417e-b32e-34bcd89b1f0f/farkli-nitelikte-olan-mali-islemlerin-tek-yevmiye-numarasinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5fe859a5-941d-4862-a512-c7e6cabfd046/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/d0bc6539-b91a-47e2-acaf-783909c57804/icme-suyu-sebekesine-verilen-su-uretim-miktarlarinin-olculmemesi http://kamubis.com/decisions/SayistayFinding/8a53795a-8e44-4440-8551-d00ff1265b88/belediyelerden-devralinan-su-aboneliklerine-ait-guvence-bedellerinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/e3cef214-a75e-4618-98c9-e3008d4fe086/atiksu-kaynaklarinin-desarj-limitlerinin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/7a5398dc-3943-4805-a763-5b45d7c27082/satin-alinan-bazi-tasinirlarin-mevzuata-uygun-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/458b4d4e-a65f-4ce0-abab-ee02f835fab5/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cc6d226b-1d2b-4b65-a79b-47a8deb08fa7/tahsisli-kullanilan-tasinmazlara-ait-amortismanlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7d814153-e926-43b5-b2cd-b5993b6a54a8/bazi-varlik-hesaplari-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a2b7eb57-2ff8-4ff3-86e7-f29d016e3bd3/kurum-tasinmaz-envanterinin-saglikli-yapilmamasi-ve-muhasebe-sistemine-tam-ve-dogru-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e8ae2b31-4ec6-435a-9ac7-b9c89fafcc8a/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/68912898-9199-4563-9d68-4eed67e761ae/iscilere-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1c514917-0c43-4bb8-a060-8098bcf64dbf/belediyeye-ait-yapi-denetim-paylarinin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/c35e9622-4bec-464c-8100-fd1467c10d5b/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/2c61de95-1962-4982-9217-69d2d0d3ca93/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c3336ff4-f531-4ef9-a9d5-0e1c3908970f/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d5aa9fce-48dc-4ec6-8ba1-9437da8ef143/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/78fbc189-2171-4bd0-a7d3-eef83334fc12/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ff6ded42-b67d-447b-a778-2b76c54479da/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalari-ile-muhasebelestirme-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/56597918-5348-4df9-91fa-628a16c343de/ozel-kalem-mudurlugu-disindaki-mudurluklerce-de-temsil-ve-tanitma-butcesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e72422ca-3098-4d61-a998-b9b2f6051168/gecikme-zamlarinin-ilgili-oldugu-yilin-mali-tablolarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/30f65bc2-6054-4e61-9e8b-66d6596eb807/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/4dfe054c-3b52-4dd5-a247-20e5af5fff84/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d493dd02-20fd-45d8-89c8-8d05e8e245b8/tapu-kayitlari-ile-kullanim-durumu-uyumsuz-olan-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/828843df-2522-4a04-a6a2-b87f27ee8a56/deger-artirici-nitelikte-olmayan-bakim-harcamalarinin-gider-hesabi-yerine-yapilmakta-olan-yatirimlar-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/8c363b57-8df0-4559-8217-4cfa944e36c7/dogalgaz-dagitim-sirketine-ortak-olunmasina-ragmen-ortaklik-payinin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9e5468d1-37ee-445a-9e67-2c179f512f27/on-odemeli-kartli-su-sayaclarinin-bakim-onarimi-hizmet-alimi-isinde-sorunlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f0a35e39-4f9f-4573-b280-97ad26c60771/yeralti-ve-kaynak-sularinin-kiralanmasiyla-ilgili-gerekli-takip-ve-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b34d6cb2-443c-495c-9a73-88f922b0c016/vidanjor-bilgi-sisteminin-olmamasi http://kamubis.com/decisions/SayistayFinding/463afb00-a362-4321-9508-a52a26e5b554/sure-uzatiminda-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/f9e30164-e28e-4167-8e69-37ebad842212/musavirlik-hizmetinin-yurutulmesi-icin-ayri-bir-musavirlik-hizmeti-alinmasi http://kamubis.com/decisions/SayistayFinding/ac6250b5-29f0-4301-8905-b4b718f16293/mandiralara-indirimli-konut-tarifesi-uzerinden-abonelik-yapilmasi http://kamubis.com/decisions/SayistayFinding/80e06acb-aa3e-4de4-b1b7-880bffa45bf3/kurumda-calisan-daimi-iscilerin-tamami-icin-tek-bir-is-riski-zam-orani-belirlenmis-olmasi http://kamubis.com/decisions/SayistayFinding/399f74e5-9166-433b-bd34-2c36b64661c1/odenen-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b09ffb34-0a51-47e3-b35f-7d48e422c82b/elektrik-faturalarinda-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/698c475e-114a-469c-9269-322380ac12d4/kesinlesen-sayistay-ilam-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/6501b68e-0a5f-4b15-ab8d-0fb9c447a1ec/ihale-oncesi-calismalarin-tam-yapilmamasi-nedeniyle-isin-yurutulmesinde-ciddi-aksamalara-sebebiyet-verilmesi http://kamubis.com/decisions/SayistayFinding/a7763093-1e77-4cd1-a1b3-53a7733f24ff/sondaj-izni-verilen-kuyulardan-ne-kadar-su-cekildigi-veya-hangi-amac-icin-kullanildigina-dair-faydali-tuketim-miktarina-iliskin-denetimin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/01a72d1e-698d-4149-abb8-53796501bc31/icme-suyu-ve-kanal-baglantisinin-aski-tarafindan-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b4c38c8-2823-474b-a013-cbd945df2885/faaliyeti-olmayan-daire-baskanligi-kadrolarina-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/fb70226b-0c8d-44e0-b837-b525bcdec06e/aski-genel-mudurlugune-ait-mevcut-altyapi-tesislerinin-cografi-bilgi-sistemlerine-tam-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3f12b052-152e-44bf-80e7-81fc1476e771/emanetlerin-zamanasimi-takibinin-ve-butceye-gelir-kaydetme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a1670f89-8e4b-4326-b5eb-942e3c8f9820/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/1c6660bf-58af-4074-8bdf-80fb24825ac8/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/791c9cfc-11d2-442a-a940-f9c22bd4cc27/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/87490cd7-f33a-4211-ab82-7e6edc37a69f/cevre-temizlik-vergisinin-faaliyet-gelir-ve-gideri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/3a2fe726-f591-47df-a83f-e8e040a919f7/yevmiye-kayitlarinda-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/9aad1277-2de6-418c-90b1-5f7afde3f6f6/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4b88044d-0e6a-46ad-980b-a4cb40132a15/dolu-olan-ozel-kalem-mudurlugu-kadrosuna-baska-bir-memurun-gorevlendirilmesi-ve-harcama-yetkililigini-kullanmasi http://kamubis.com/decisions/SayistayFinding/44eaf97f-784d-41bf-a2dd-40b89c748185/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/acb30ab7-dfd6-4f8f-963a-21492b6e6048/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/77e90584-eeb3-43f6-bf75-69fa0ab8fe9e/belediye-tarafindan-isyeri-acma-ve-calisma-ruhsatlarina-iliskin-guncel-dogru-ve-guvenilir-veriler-sunulamamasi http://kamubis.com/decisions/SayistayFinding/fd6b5035-3f9f-4b4e-9ac2-2cd2a4da20d4/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4a1f60d3-4f04-490e-849c-3a0be9a06ff9/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7e96148d-93d5-4b18-ac24-172eb3df51f2/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/1ff82d95-34c2-4fc2-a194-f85a6ac6d4ff/belediyenin-kiraya-vermis-oldugu-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/352c94db-076b-456f-a752-56e06dbd25d7/uzun-vadeli-olarak-verilen-depozito-ve-teminatlarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2593d5e3-36d2-48cb-9885-48c6a61a2c33/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/df68bce6-3ccf-4de4-b6ee-4ab122c6cd4c/faiz-giderlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/09604041-9314-4620-9429-e89057bb5636/bilgisayar-yazilimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f428964d-b283-424b-a445-5a4a410b972a/belediyeye-bagislanan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5f431e6e-17e1-4507-a2d9-8255c5bbbe54/belediye-tarafindan-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/76671303-c4a7-46e4-8422-f40b63fc782e/belediye-meclis-uyesinin-sirket-yonetim-kurulunda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/5e23beda-d9a5-4111-8feb-838dcaf80eba/belediye-sinirlari-dahilinde-ticari-taksi-dolmus-ve-servis-plakalarinin-kullanim-hakkinin-verilmesinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/484cf7f7-a14c-4f40-8187-d90a0259dcba/amator-spor-kulubune-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/11c72f3b-a43b-4f51-96c1-9200cffb76de/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/5249d46f-abfa-4ff7-a486-53c672365fb4/alt-yapi-hizmeti-yerine-getirilmeden-konut-arsasi-uretilmesi http://kamubis.com/decisions/SayistayFinding/e36f713e-9c4e-42f7-8036-d11fe5053830/bankadan-odenmesi-gereken-tutarlarin-kasadan-odenmesi http://kamubis.com/decisions/SayistayFinding/6b5d37a0-c13e-4e3a-adbf-a323d526bde2/idarenin-gecekondu-fonundaki-paralarinin-fonun-amaci-disindaki-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4e68c986-9ea9-4ddf-b60a-646e30c6e1aa/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/e7580260-f7af-4faa-95ef-074cf1f26517/buyuksehir-belediyesi-otopark-isletme-gelirlerinden-alinmasi-gereken-payin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/585ee775-2253-4316-a8b8-6af57f8557cf/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/26c949d4-3117-4e11-b87b-b5e484b51d93/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0cfeb5f0-700c-400e-bee2-191f4509327e/idarece-pesin-odenen-kira-bedellerinin-vadesine-gore-gelecek-aylara-ait-giderler-hesabi-ile-gelecek-yillara-ait-giderler-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/f4707f2d-55e7-4a92-9740-e741ef0326e9/yazilim-ve-lisans-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ede9cc0c-3e46-478c-8ab6-01962106d545/bazi-harcamalara-ait-kdvlerin-hatali-olarak-indirime-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/d3b79275-de65-499f-9752-14ffcd604b0e/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-varliklarin-satis-isleminden-sonra-muhasebe-cikislarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/843d4d4c-dee5-42b1-a23f-5d1fa52783ca/gecici-kabulu-yapilmayan-yapim-islerinin-donem-sonlarinda-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmasi http://kamubis.com/decisions/SayistayFinding/4a2dd7ee-0dc3-4a8c-8af4-26d348c8e9b1/kamu-idaresinin-arsa-satislarinin-muhasebelestirilmesinde-hatali-kayitlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/4e69a69b-6bef-4a17-8f7e-f9e82b78ae8a/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-muhasebede-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/e7f8c3bf-7eb7-48e4-9718-4c45bd6db8c8/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4757a041-956c-4c44-af09-0073911703e4/milli-egitim-bakanligina-bagli-resmi-egitim-kurumlarinda-gorev-yapan-bazi-ogretmenlerin-spor-tesislerinin-isletilmesi-isi-hizmet-alimi-ihalesi-kapsaminda-idarenin-spor-tesislerinde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/d5eb23e1-8d93-454b-9fc3-ce2a1bd61120/sosyal-tesislere-iliskin-mevzuatin-gerektirdigi-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c54b6d86-79e9-4afd-b4b8-dd52685b4f6b/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-kadrolarina-vekaleten-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/8628f2d2-ce13-4512-bd80-5826e2a1ede7/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bd1abf01-d83a-47d4-a8de-6917934174db/tasinmaz-takas-islemlerinin-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/21e78069-c689-4c0b-899a-1fb66a364b33/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/475859aa-061f-4e56-a93e-5df80a598f51/tek-seferde-ihale-ile-temin-edilebilecek-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/b3288b33-7b09-4fc2-a046-fff287099c41/tahakkuku-ve-tahsili-yapilmayan-eglence-vergilerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3c1e0071-d08b-4cc0-9342-1aba2a68b4bd/otopark-bedellerinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ed0d3753-6ffa-4c0a-b02c-2119e6b1a2a2/kamu-ihale-kanununda-belirlenen-parasal-limitler-dahilinde-yapilacak-harcamalarin-yillik-toplaminin-butceye-bu-amacla-konulan-yasal-limitleri-asmasi http://kamubis.com/decisions/SayistayFinding/b377214e-72e9-4533-870f-ffdf4a63d719/kis-sartlari-ile-mucadele-calismalari-hizmet-alim-isinde-sartnameye-uygun-olmayan-arac-kullanilmasi-ve-usulune-uygun-olmayan-sure-uzatimi-verilmesi http://kamubis.com/decisions/SayistayFinding/9dad622e-1e7c-4022-88c0-db4b110b6554/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/821f4ad3-5de3-447b-a00e-be1bda8a3b58/hazineye-ait-tasinmazlarin-satisindan-gecekondu-fonuna-aktarim-yapilmamasi-ve-fon-hesabindaki-tutarlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a5c5526c-3804-42fb-b0b9-66a51e554ba6/elektronik-haberlesme-hizmeti-sunan-isletmelerden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-tahsilat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ca62daec-d96f-4507-a796-cbe4d04c07d5/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/c7dda41b-9e14-48a0-b9c3-d8310739c1b4/bazi-gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/42f36137-089f-4c1d-b5b9-e2c388304f0e/isverenlerin-hakedisinden-kesilen-asgari-ucret-destek-primlerinin-hazine-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a0d6f879-cd68-4419-95a4-a8395a5314a7/iller-bankasi-sermaye-payi-kesintilerinin-butce-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/180838e2-56c6-4497-badf-9c46c0ff99cc/istanbul-geneli-asfalt-yapilmasi-isinde-sozlesme-ve-idare-onayi-olmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/1c63b395-df2c-478e-945a-6e778f267a1f/ihale-iptaline-neden-olan-ilan-ve-sartname-hukmunun-yeniden-ihale-dokumanlarina-konularak-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/62132df6-021e-4688-a6a7-734095a9de0b/bazi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/caa65d23-627c-45d1-9c7a-19434b04cf3f/buyuksehir-belediyesine-ait-cevre-temizlik-vergisi-payinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/abd73fcd-717b-4e04-b24f-24c77b10e40b/belediye-sirketinde-isci-statusundeki-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3a40d652-55a5-49b6-a7c1-385333a39a76/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/62a9b9ed-cf5c-4ac4-aaa9-be4c744813a0/yevmiye-defterinde-yevmiye-numaralarinin-tarihe-uygun-olarak-muteselsil-sira-takip-etmemesi-ve-bos-yevmiye-maddelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5755f73d-69f9-40f8-b358-b7f37cd9cbaf/yapim-isi-ihalelerinde-is-programi-degisikligi-sonrasinda-is-programi-degisikliginden-onceki-donemde-odenen-fiyat-farklarinin-guncellenerek-yeniden-hesaplanip-odenmesi http://kamubis.com/decisions/SayistayFinding/211a3f73-af84-42b1-bdf5-e42c12f52ad7/arac-kiralama-ihalelerinin-sozlesme-ve-eki-belgelerinde-surucuye-verilecek-ucretin-mevzuatta-belirtilen-ust-siniri-asmasina-neden-olan-duzenlemelere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/41f38d09-1989-40cc-92da-c763abb13b96/sosyal-denge-tazminati-sozlesmesinin-yururluk-suresinin-toplu-sozlesme-donemini-asmasi http://kamubis.com/decisions/SayistayFinding/36ab8c75-3666-488d-a267-0ceeca355dea/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/add3c95c-8ab1-4f56-9c2f-224acd9a1897/hazineye-ait-tasinmazlarin-satisindan-belediyeye-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/032d4c1e-44cb-41a7-9bfb-ac83ac0269d7/dernek-ve-vakiflarla-gerceklestirilen-ortak-hizmet-projeleri-icin-belediye-meclisi-tarafindan-proje-duzeyinde-karar-alinmamasi-projelerin-genel-bir-protokol-yapma-yetkisi-kapsaminda-yurutulmesi http://kamubis.com/decisions/SayistayFinding/dcab35e0-a05e-486d-8d29-4685ead6db81/hurda-tasinirlarin-hurdaya-ayirma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a36d2f1d-b2e9-497e-8607-839f7f7c2899/tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/94261260-47df-4620-ad7f-1b8f5e8a65df/muhasebe-kayitlarinda-yer-alan-gelir-tahakkuku-verileri-ile-gelir-servisi-ve-diger-tahakkuk-birimlerinin-tahakkuk-verileri-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/4e389ca2-d4b4-466e-9c88-685e94c67fe0/kidem-tazminati-karsilik-tutarlarinin-mevcut-durumla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/036f855f-be45-4b8a-8f1e-a7705e09ca28/faaliyet-sonuclarina-iliskin-hesaplarin-yardimci-hesap-kodlarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6529303d-5ffe-471c-ab9d-38d2a5811465/belediyenin-ortakliginin-bulundugu-mal-ve-hizmet-ureten-kuruluslardaki-odenmis-sermaye-payi-ile-taahhut-edilen-sermaye-payinin-muhasebe-kayitlarinda-hatali-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/c9599e23-9f41-4c4f-ac66-7a4f3e1ecea2/banka-kredilerine-iliskin-hesaplarin-donem-sonu-isleminin-hatali-yapilmasi-ve-kredi-anapara-ile-faiz-tutarlarina-iliskin-muhasebe-kayitlarinin-mevcut-durumla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/416df98b-9044-4ae1-b616-ee2df429f05e/amortisman-defteri-tutulmamasi http://kamubis.com/decisions/SayistayFinding/51319a09-3d8b-4295-a6e6-62d8188a90ca/bazi-ticari-taksilerin-taksi-yonetim-merkezine-kayitli-olmadigi-halde-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/7a16444d-40ac-4ce8-b1a8-9af36d2249f4/kurum-aleyhine-sonuclanan-davalara-iliskin-ilamlarin-gereklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-icra-masraflari-ve-faiz-giderleri-odenmesi http://kamubis.com/decisions/SayistayFinding/b00adb08-382e-4913-a1c0-e7f6ad33734c/kullanilan-tuketim-malzemelerinin-zamaninda-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/9e749ce3-c2f4-4ad8-98a5-42639fb633c1/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/97c16863-02f0-4dd6-8895-1f9e5b230378/toplu-tasima-hizmetlerinde-mevzuatta-yer-almayan-kisiler-icin-ucretsiz-tarife-uygulanip-bedellerinin-butceden-odenmesi http://kamubis.com/decisions/SayistayFinding/7fe041bd-3bf7-463b-9f47-fa92c443ab0c/sosyal-yardim-kapsaminda-dagitilmak-uzere-alinan-paketlenmis-sutlerin-ihale-yapilmadan-kamu-ihale-kanununun-istisnalari-duzenleyen-hukmu-hilafina-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/68524557-9008-437e-b988-bfdafd29e691/park-yesil-alan-ve-kamu-bahcelerinin-yapim-ve-onarim-isinde-ihale-mevzuatina-uygun-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/d6940a86-54a0-4e0e-926a-15e02adcb597/kiptas-ile-yapilan-protokole-istinaden-idareye-devredilmesi-gereken-tasinmazlarin-bazilarinin-henuz-devredilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/51a46661-ea12-443e-ae52-847cb78d77d4/sayistay-denetim-raporunun-belediye-meclisinde-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/7f329cc0-0853-4a97-863f-6eeeb343176f/kamu-kurum-ve-kurulusu-niteliginde-olmayan-elektrik-dagitim-sirketine-idare-tasinmazlarinin-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/5411c718-ce0e-4f45-b97c-6fbff2dadfb5/istanbul-15-temmuz-demokrasi-otogarinda-ruhsatsiz-olarak-faaliyet-gosteren-is-yerlerine-idare-tarafindan-herhangi-bir-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/4cf306ec-0660-4500-b62a-c46d447eb179/ruhsatsiz-is-yerlerinin-faaliyetten-men-edilmemesi http://kamubis.com/decisions/SayistayFinding/6f362036-43c9-4316-b51f-b540626d5181/gecekondu-fonundaki-paralarin-fonun-amaci-disindaki-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/dab53a2b-874a-48a7-8289-c615dd53a9d3/butce-emanetleri-hesabinda-kayitli-borclarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/c760595b-260e-46d1-9c92-7aa103abf6ae/elektronik-ulasim-yonetim-lisansi-olmayan-kisilerin-taksi-yonetim-hizmeti-vermesi http://kamubis.com/decisions/SayistayFinding/213f246f-b28d-4b62-86fc-f164c5190916/ilce-belediyelerinin-tasarrufunda-veveya-sorumlulugunda-olan-yerlere-ait-sabit-ve-mobil-haberlesme-gecis-hakki-bedellerinin-idarece-tahsil-edilmesi-ve-soz-konusu-bedellerin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/514f3bd8-8892-43ee-ae22-aa3ba271c09c/yapim-islerine-iliskin-odeme-surecinde-duzenlenip-idareye-teslim-edilmesi-gereken-belgelerde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/195c38f1-7277-47cf-8dda-61f5a5b2fcef/muhtelif-organizasyonlar-ile-tanitim-duyuru-calismalari-ve-baskili-islerin-hizmet-alimi-isinde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/fbb4291c-e4b0-4ead-8495-378467a1de81/muhtarlik-ziyaretleri-istisare-ve-koordinasyon-toplantilari-ile-organizasyon-hizmet-alimi-isinde-mevzuata-aykiri-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/804f6222-61cb-411c-9447-0f992dde6cdb/kres-ve-cocuk-etkinlik-merkezi-yapim-islerinde-mevzuat-geregi-ihale-oncesi-tamamlanmasi-gereken-islemler-yerine-getirilmeden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/b842fcf1-76de-4dfd-834b-a2990285ee28/acik-hava-reklam-unitelerinin-isletilmesi-isinde-sartname-ve-sozlesmelere-gore-her-yil-guncellenmesi-gereken-kesin-teminat-tutarlarinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/d4bfa200-8b2a-4c63-89e8-5f2b843133a2/bazi-islere-ait-hakedislerin-odenmesinde-vergi-ve-sosyal-guvenlik-prim-borcu-olmadigina-iliskin-belgenin-sorgulanmamasi http://kamubis.com/decisions/SayistayFinding/8939f4f3-db83-4bd6-b94f-ce4a4799c2ee/ihaleler-kapsaminda-alinan-gecici-teminat-mektuplarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/f6c73291-da03-4d57-a163-6bab7e560753/buyuksehir-ilce-belediyeleri-tarafindan-tahsil-edilen-cevre-ve-temizlik-vergisine-iliskin-gecikme-zamminin-20sinin-buyuksehir-belediyesine-aktarilmamasi-ve-soz-konusu-gecikme-zamlarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/63abd7b9-df04-4cec-8e56-38214c149266/iski-tarafindan-yapilan-kazi-islerine-iliskin-malzeme-zayiat-bedeli-ve-kontrolluk-hizmeti-bedellerinin-ruhsat-verilirken-tahsil-edilmesi-gerekirken-izleyen-yillarda-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/0767d361-19dc-43d5-a011-682b8bbad2f9/toplu-ulasim-hizmetlerine-ait-ucretlerin-tahsil-edilmesi-ve-toplanan-gelirin-paylastirilmasi-islerinin-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/25788895-6e60-4e89-a7b4-692553f142d0/ecrimisil-ve-kira-gelirlerine-ait-tahsilattahakkuk-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/6e4eace7-de75-48cb-8152-d8191e147db1/evsel-kati-atik-hizmetlerinin-ucretlendirilmesine-yonelik-calisma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0d4c13db-3b43-4d8c-9664-a6ab857509ce/mulkiyeti-idareye-ait-olan-bazi-tasinmazlara-iliskin-ecrimisil-ve-kira-bedellerinin-ilce-belediyesi-tarafindan-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/6cafceab-3178-4b46-8d88-2199c6c5409f/borc-stokunun-borclanma-sinirinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/085a093d-fd6b-4b92-87e4-1eb1ba3cae15/kurumun-ic-imkanlari-ile-urettigi-yazilimlarin-varlik-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/56c8dd44-430c-4107-a0cb-435d278914df/fiber-optik-kablo-hatlari-ve-altyapi-kurulumuna-iliskin-harcamalarin-ilgili-varlik-hesabi-yerine-dogrudan-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/44dae21a-e923-40f7-af61-76b1388d906b/iskinin-gorev-ve-yetki-alaninda-yer-alan-tasinmazlarin-ibb-envanterinde-yer-almasi http://kamubis.com/decisions/SayistayFinding/79ade069-6d60-4105-a77d-8a26547376ae/iscilerin-yillik-ucretli-izin-haklarinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8df498fe-9e92-4700-bb4d-a20f69b64e40/hizmet-alimi-suretiyle-yapilan-tasit-kiralamalarinin-mevzuatla-getirilen-sinirlamalara-uyulmadan-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/80d98678-3068-4545-8205-e0bd3df6d677/yapim-isleri-icin-verilen-sure-uzatimi-veya-is-artislarinda-bu-islere-ait-tum-risk-all-risk-sigorta-policelerinin-bu-sureyi-veya-teminati-kapsayacak-sekilde-yenilenmemesi http://kamubis.com/decisions/SayistayFinding/65fb8eb7-2b3c-49ef-9633-7c20817e3e36/gecekondu-fonuna-aktarilan-paylarin-toplu-konut-idaresi-baskanliginin-onayi-alinmaksizin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ccf0477e-e6cc-4a2b-b0ea-b3c78d7c8c97/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/c2054418-79e7-42d8-8a07-e22874948b4f/eglence-hizmeti-sunan-bazi-isyerlerine-eglence-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/8d907b80-47f6-4e1a-8f76-5fd5511d39bc/muze-giris-ucretlerinden-alinmasi-gereken-belediye-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/499f9961-331e-4325-a076-1044f3779fba/ruhsat-alma-zorunlulugu-bulunmayan-isyerlerine-cevre-temizlik-vergisi-tahakkukunun-yapilmamasi-ve-emlak-vergisi-tahakkukunun-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/43dd5d11-de9c-4a33-b5b9-4d494adada80/belediye-sinirlari-icindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0a128635-3fe7-48a8-b10d-9efc7d1f31e8/pesin-tahsil-edilen-gelirlerin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b38c405c-4885-4651-9ee7-531a8593ee66/tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-gercek-degerleri-ile-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3f31b45e-e46b-4648-b714-ad975cf2a8d9/tuketime-yonelik-olarak-edinilmis-ilk-madde-ve-malzemelerin-yilsonunda-fiili-sayimi-yapilmadan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b8d4ce3c-e843-4024-a45e-40645525c44d/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/2a3f954f-7dbf-4e51-9d18-6dc62f7b16c6/taksitle-satisi-yapilan-tasinmazlarin-kayitli-degeri-uzerinden-dogrudan-gider-yazilarak-muhasebe-kayitlarindan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/6fab25e3-52cb-4b4d-b0e5-f7539216d35e/gecerliligi-kalmamis-teminat-mektuplarinin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/33623327-d870-4ed6-a96f-7f89ae008b36/kira-sureleri-biten-tasinmazlarda-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/18a662d5-20d8-4832-9ac2-940d6913759f/tasinmaz-kira-surelerinin-encumen-karariyla-uzatilmasi-ve-ihale-yapilmadan-tasinmaz-kiralanmasi http://kamubis.com/decisions/SayistayFinding/5ef03ed9-e9c3-4e7e-9393-7aa0ed7cad92/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9c77860a-7aac-4403-b0ef-2ca982a2d8f6/tuketim-malzemelerine-iliskin-muhasebe-kayitlarinin-yonetmelige-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58d1057e-9ea9-4f43-ae7a-6f2bc6542b4a/belediye-ve-mucavir-alan-sinirlari-icindeki-hazine-tasinmazlarinin-satisindan-kaynaklanan-belediye-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f075c2d6-4323-4f44-b807-cadf5a62a8a3/kurum-personeli-ve-meclis-uyelerinin-kurumun-sosyal-tesislerinden-indirimli-yararlanmasi http://kamubis.com/decisions/SayistayFinding/992a05d7-a5a1-4f4b-a82d-f55e45255b9a/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/31532a6c-1bcb-4c8f-a720-d844c4c0c2bf/bankamatik-alanlarinin-ihale-yapilmadan-gelir-tarifesindeki-ucret-mukabilinde-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/3c69fd35-2e43-4082-8ef0-2f8adef70eb3/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d388f53a-e4b6-4ad5-877d-3c4d37eb520b/taksi-plakalarinin-kullanim-hakkinin-ihale-yapilmadan-ve-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/e0823bd8-8cfb-4ae0-b7e9-bf811c475d1c/kiraya-verilen-duran-varliklar-hesabi-ile-diger-nazim-hesaplar-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/511f1511-7e34-4d55-a56e-2ff3f51c45b7/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ildeki-muhasebe-mudurlugune-gonderilmeyip-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/6311c559-20c6-4512-99ec-c517b236b4ad/tahsisli-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a5532736-acd9-4863-8d7c-8a6962954a2a/kurum-tasinmazlarinin-muhasebe-sistemine-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/17b1c778-22a3-491c-b402-059445cda4e2/alinan-depozito-ve-teminatlar-hesabinin-donemsellik-ilkesine-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0f74beac-42a3-4aa9-886d-0565a6f937de/maddi-duran-varliklar-grubunda-yer-alan-hesaplarda-kayitli-tutarlardan-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/9422ce9a-22c5-4260-be85-424e2d84b93c/mal-veya-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/9a0e33e3-99f9-47c9-85f6-7acd280d637c/yapim-islerinin-dogrudan-temin-yolu-ile-parcalara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/05068f64-b715-449d-9ebc-bede662c9014/amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/8cbb948f-6c9e-4b4b-9ed6-5a4eb0f9dce6/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/346fe500-631c-4d0c-abb8-a1a12dd7115b/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/3ea3601f-21e9-49f4-a19a-2f0b1fa97a7e/geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/c8178aed-7660-4e4e-997c-c3e79f5c9941/butce-emanetlerine-alinan-tutarlarin-hak-sahiplerine-odenmesinde-ongorulen-siraya-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ba16f272-e10b-41fe-94a9-6035ac9cff45/kesinlesen-sayistay-ilamlarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/b8fc1be5-f962-46a0-b8ca-6d3ac1ec5535/idare-tarafindan-kredi-olarak-adlandirilan-on-odeme-islemlerinde-avans-usulunun-benimsenmesi http://kamubis.com/decisions/SayistayFinding/13f7a919-63de-44f4-a603-6a67afe00e5b/kiraya-verilen-ve-uzerinde-irtifak-hakki-tesis-edilen-tasinmazlarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c9320149-7e16-477b-b3ec-43a95355fd9d/belediyenin-sirketlerdeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/d2308626-a7b3-4f87-8327-650400413e63/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-amortisman-ayrilan-bazi-maddi-duran-varliklara-iliskin-amortisman-tutarlarinin-ise-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/16288874-a02e-436f-b8d4-57c90c77f4f6/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/7d6df0b6-31eb-45ec-a15e-996fd2b6b656/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ae192434-edc4-4d88-a7bc-d80b4c8023cb/tasinmaz-deger-tespit-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/5f779426-4b22-411d-9ab1-29d75709326b/personelden-kesilen-sendika-aidatlarinin-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/a380ee13-19c2-45c1-9977-d25ca6f3b4fb/idarenin-toplam-borcunun-mevzuatinda-belirtilen-borc-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/ef22e71c-075f-44fa-94aa-221e6882e11e/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/129b6740-87a2-4338-99a3-2527bc8fb463/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerine-iliskin-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/9a1e5b0f-47e5-46cf-bbb2-d8929f34cfb3/kalkinma-ajansi-paylarinin-ilgili-ajansin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f28fa136-62c4-44c5-bdbe-84f36f609f50/takibi-ve-tahsilati-yapilmayan-bazi-tasinmaz-kira-alacaklari-ile-ecrimisil-alacaklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/65b63134-8adb-4dae-9091-adf8b3ed41bb/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/60d0483d-da42-4772-986e-e1b374855ec1/kira-sozlesmesi-sona-eren-bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/473f8b43-1382-483a-a322-29825e784972/kamu-idaresine-ait-tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/91a5286e-7227-4ce9-9384-94caa1e9a4a2/kullanilma-ozelligini-kaybeden-araclarin-hurdaya-ayrilma-islemlerinin-yapilmamasi-ve-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/56880915-ec5d-4c59-bab6-e5a7ff08bb96/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalari-ile-muhasebelestirme-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/fc1ae57e-da27-49d2-b10c-a29c9100d3a4/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi-ve-payin-zamaninda-aktarilmamasindan-dolayi-faiz-odenmesi http://kamubis.com/decisions/SayistayFinding/a470539c-6f85-4e0c-8e27-24980968a47c/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/9d125570-7de0-4797-9170-8d703f3a561c/sosyal-denge-sozlesmelerinde-yapilan-duzenlemeler-ile-emeklilik-tazminati-odemesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/df4ed90e-f92d-47fe-b7ae-e282051a6c79/iscilere-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3e6accdb-2c6d-439e-8fa8-05df0873eaa9/personel-giderlerinin-mevzuatta-belirlenen-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/1a123f44-7a19-4df0-aab3-fd2303af8c0c/sozlesme-damga-vergisi-tahsilatlarindan-bazilarinin-firmaya-odeme-yapilirken-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/047504c5-23fa-4b60-b433-1390592704a5/yemek-pisirilmesi-ve-dagitilmasi-islerinde-esik-degerin-altinda-kalmak-amaciyla-parcalara-bolunerek-alimlar-yapilmasi http://kamubis.com/decisions/SayistayFinding/afe921a5-878e-4c68-9569-42360ab3947a/besiktas-akademi-kapsaminda-lise-universite-hazirlik-ve-kultur-sanat-kurslari-egitim-hizmeti-alim-isinde-rekabeti-kisitlayici-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6e00457d-794e-4488-b472-92c678fe8ebf/ivedi-ve-acele-olmayan-ihtiyaclarin-avans-seklinde-odeme-ile-gerceklestirilmesi-ve-bu-ihtiyaclar-karsilanirken-ihale-mevzuati-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/0c4e02aa-8cac-419c-ab71-e649cae8611f/kamu-ihale-kanununun-21f-ve-22d-maddelerindeki-parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butce-odeneginin10unun-kamu-ihale-kurulundan-uygun-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/ac1366d5-edfd-4ba8-9adf-ac9100422b4b/mevcut-sirketin-cumhurbaskani-izni-olmadan-hibe-yoluyla-devralinmasi http://kamubis.com/decisions/SayistayFinding/19f2f2e6-1531-4d05-a351-d7ab34218bb1/yapilandirmalar-ile-birlikte-yili-icerisinde-toplam-10u-asan-ic-borclanma-olmasina-karsin-meclis-uye-tam-sayisinin-salt-cogunlugunun-karari-ve-cevre-ve-sehircilik-bakanliginin-onayi-alinmamasi http://kamubis.com/decisions/SayistayFinding/0a16f2ee-1af2-4ecd-a05b-84b690c2b424/idarenin-borc-stokunun-mevzuatta-belirtilen-siniri-asmasina-karsin-meclis-karari-ile-borclanilmasi http://kamubis.com/decisions/SayistayFinding/a784af48-60ad-4f9d-8ebc-e2e130374765/idare-tarafindan-isletilen-otoparklarin-ruhsati-olmamasi http://kamubis.com/decisions/SayistayFinding/10a877ae-5033-4816-8df9-245824c2b955/elektrik-faturalarinda-yer-alan-trt-payinin-odenmesi http://kamubis.com/decisions/SayistayFinding/cf6fcde3-deb4-4e29-b387-565994fae8c9/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi-ve-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/428b03cf-252f-4476-b3c5-39681d13add4/isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunan-isletmelere-kapatma-cezasi-verilmemesi http://kamubis.com/decisions/SayistayFinding/5a8afb4e-5117-49c2-a4d1-3afb3692b067/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/a517df32-7147-471d-8e73-a6eefdee215b/idarenin-islettigi-sosyal-tesisler-icin-idare-butcesinden-harcama-yapilmasi-ve-diger-kurum-ve-kuruluslarin-personeli-icin-tespit-edilen-ucretlerin-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/6a9fc21d-c1ba-4822-b66e-88c539fd20ac/kazi-bedellerine-iliskin-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6eece534-488a-4044-9203-709416507297/otel-binalarina-ait-emlak-vergilerinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/ec931890-9beb-4379-88c0-23fcc406b670/pesin-tahsil-edilmesi-gereken-harc-gelirlerinden-bazilarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5006f028-99cd-41d7-885c-f33cd1afaf54/indirim-hakki-olmayan-veya-bu-hakkini-daha-sonradan-kaybeden-bazi-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/b3c6186a-c56a-4d85-baf9-6ba69beb8b99/isyeri-acma-ve-calisma-ruhsati-harci-hesabina-dahil-edilmesi-gereken-alanlardan-bazilarinin-hesaplamada-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/0d497b01-b906-431b-b9d2-a073ec74abcf/belediye-sinirlari-icerisinde-faaliyet-gosteren-is-yerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuku-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d0326173-cb78-4a73-9cc4-2a540d12f372/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/75d2622c-a1b6-4bea-afd3-a5f8c0582798/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/67fd806d-3e9a-4cd2-9592-b3e39d307322/sayistay-ilamlarinin-tahsili-asamasinda-faiz-alinmamasi http://kamubis.com/decisions/SayistayFinding/1d246291-a953-4449-b68d-501fde2e775b/belediye-sinirlari-icinde-bulunan-atm-alanlarinin-gecici-isgaliye-bedeli-karsiligi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/d0854540-7060-4b6e-8739-b3af8c615003/kamu-kurum-ve-kurulusu-niteliginde-olmadigi-halde-elektrik-dagitim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/dd3c7fc5-45a1-4a35-a63f-9245f8907395/tasinir-islemlerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/20a96d7c-94df-42f5-9b87-4952e4619f44/kesin-teminat-mektuplarindan-bazilarinin-iade-edilmemesi-ve-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/5b6249fb-acac-4ed7-a655-aa6751178acc/emanetler-hesabinda-kayitli-tutarlardan-zaman-asimina-ugrayanlarin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/35a2be62-65b5-4c0e-be5e-888ff6889132/muhasebe-programinda-yer-alan-bekleyen-tahakkuklarin-gercegi-tam-olarak-yansitmamasi http://kamubis.com/decisions/SayistayFinding/261d3cfe-4aa0-436a-bc55-67b008c8a3e5/yurt-ve-kreslerde-katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/205d53b5-83f2-451c-9f7f-f91c433bdb6b/bazi-maddi-duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/bf14c4a7-0282-4dcd-9cda-3d4bc865f887/idare-bina-ve-arsalarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinda-fazla-tasinmaz-bilgisi-olmasi http://kamubis.com/decisions/SayistayFinding/8fb1e4f9-b76b-48e4-9465-847148c5372a/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/c524c6b7-1908-44b2-87c0-18e3ed92d711/yevmiye-tarihi-ve-numaralarinin-birlikte-teselsul-etmemesi http://kamubis.com/decisions/SayistayFinding/a99922f6-5aa1-428e-aae0-a1eee43d488a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/94795e68-c668-4e12-b01a-edf9d6291969/sayistay-ilamlarinin-gereginin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f5ecfd6c-afc9-40f8-ab90-aeb4196fdc38/belediye-mulkiyetindeki-tasinmazlarin-mevzuata-uygun-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2cec0ed2-e2b4-4bc8-b3e0-49de1ef12fe7/tasinmazlarin-vakif-ve-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/aa47b285-9b37-4609-9147-6665f40b32d7/tasinir-kayitlarinin-usulune-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/211da1cb-5792-425c-9db5-b3993f761209/kent-parki-duzenlenmesi-ve-isletilmesi-isinde-ihale-ilkelerine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/5ef268c0-3566-43ab-bcef-ad8763c5a34d/yol-duzenlemeleri-ile-bakim-ve-onarimlarinin-yapilmasi-isinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/383b4acf-a65d-4cb6-af41-7e7c6329d016/temsil-agirlama-faaliyetleri-kapsaminda-yapilan-mal-aliminda-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7d6c50d3-683c-46bc-843c-82ef2de32433/kidem-tazminati-karsiliklari-islemlerinde-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d858d9c5-962c-4247-8ac6-022ef20b7ca3/tasinmaz-tahsislerinin-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3e449318-158b-4ac1-a23c-c68ff9107d7c/amortisman-islemlerinin-usulune-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/73092fb0-ca46-4a59-a0ee-f1f256d4a892/tasinmazlarinin-takip-ve-kontrolunun-yonetmelik-hukumlerine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0da23194-b825-4e6b-a6da-665a395f0075/yevmiye-defterinde-geriye-donuk-kayit-degistirilmesi http://kamubis.com/decisions/SayistayFinding/fca7afcd-7a1f-4ccc-9ff7-70099598e93a/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/f83801e1-5402-4f6f-90ee-9ffd7dac03fc/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f1471c18-5567-4a14-aaca-ad53619f693d/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/437f77c0-528c-418c-bbbf-d7aa0de1bc0c/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/73337e7c-f562-4c14-95a2-13dcc86ec833/atik-su-aritma-tesislerinin-bir-kisminda-elektrik-enerjisine-iliskin-tesvikten-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/be32c66c-0cb0-4c9b-99fa-561c12d55731/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/3eee5785-043b-486a-a73f-3209abc06bd5/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenen-varliklarin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/ebeea4cd-1db2-410d-9767-fb96475c5ce8/banka-kredilerinin-takip-edildigi-hesaplarin-donem-sonu-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0179dc0e-eb71-4f82-94c3-026120873aab/yevmiye-islemlerinde-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/1319f674-eae0-4228-8c65-2282d51a4181/kira-sozlesmesi-bitmis-olmasina-ragmen-idare-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/1e8b58b5-2b09-455e-8a5b-68a0da6b93cb/idare-tarafindan-kiraya-verilen-tasinmazlarda-olusabilecek-risklere-karsi-sigorta-sorumlulugunun-yerine-getirilmesinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/36aab34a-b079-4a6c-a401-ebae50bf657d/gecis-hakki-bedellerinin-belirlenmesindetahakkukunda-ve-tahsilinde-ilgili-yonetmelik-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c8e15e0a-8efa-47a5-9f5c-6c27d6d0b893/elektrik-ve-havagazi-tuketim-vergisi-takibinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/202bc649-73d9-42ce-8581-6cf7035e8f2e/elektrik-ve-dogalgaz-dagitimtedarik-sirketlerine-guvence-bedeli-odemelerinde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/c257d380-afe7-4c0f-938d-538e4278249c/pazarlik-usulunun-yaygin-bir-sekilde-kullanilmasi-nedeniyle-kamu-ihale-kanununun-temel-ilkelerine-uygun-davranilmamasi http://kamubis.com/decisions/SayistayFinding/264917a6-570b-40f3-93e1-2160127adaec/kamu-ihale-kanununun-21f-ve-22d-maddelerindeki-parasal-limitler-dahilinde-yapilan-mal-alimlarinda-kamu-ihale-kurumundan-uygun-gorus-alinmadan-butce-odeneginin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/6263fe9e-7bd5-4232-ad39-9a1bacab247b/personel-avanslarinin-odenmesi-sirasinda-ve-mahsubunda-damga-vergisi-kesintisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bff74379-656c-45ec-8cbf-c36ef740618e/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/1fc82183-42b0-404a-9bd9-16ac97f766bd/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-ilgili-idareye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/4728fd38-9722-45a5-be07-f6c3592dd575/idarece-pesin-odenen-sigorta-bedellerinin-donemsellik-kavramina-aykiri-olarak-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/7b65bddf-7fa8-49e9-a3eb-528454a29c96/kisilerden-alacaklar-hesabinin-mevzuatin-ongordugu-bicimde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ea0460fd-3ebb-4beb-969f-6534e2866712/ilk-madde-ve-malzemeler-hesabina-kaydedilen-varliklarin-cikis-islemlerinin-sadece-yil-sonlarinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/e7f2eaa4-827b-467d-b547-8e0bc6a62ac6/sirketin-tamamina-sahip-oldugu-istirak-payinin-bagli-ortakliklar-hesabi-yerine-istirakler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/0061f365-4e40-45dd-b10e-d2c5a36aed41/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/433bc46c-8f22-4e16-b168-0514a219d347/pesin-yapilan-tasinmaz-satislarinin-diger-faaliyet-alacaklari-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/8c7df8fc-f162-4ec6-993e-d3dfe52217a7/maddi-olmayan-duran-varliklarin-amortisman-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/8c88e90f-32ff-40e7-857d-e314d5ff11b1/hurdaya-ayrilmis-duran-varliklarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmadan-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/5c9a51e3-51fd-470e-8121-aaa820cf5e53/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/37d8c130-ff1f-4764-9f78-d313aceaf5b1/15-aralik-15-ocak-donemi-maas-odemesinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/08553184-7891-4bb0-b49a-d38aff9bb839/diger-kamu-idarelerine-olan-taksitlendirilmis-borclarin-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/31a163ef-4e59-4e90-b5d6-4b9abbefb7af/kidem-tazminatlari-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5b555265-d707-4388-9077-36523ad59a44/kiralanan-tasinmaz-icin-yapilan-deger-artirici-harcamalarin-ozel-maliyetler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/229ff03e-5eda-48ee-8f4e-bd3cdf4884fa/yevmiye-numara-uygulamasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/75b18c18-83f9-49c5-bde6-c175de65d659/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4c6cf808-5cbd-45f0-a9c8-ab580c1e5e73/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/05add4df-4281-42ec-8ebc-a698f5cb6c1e/tahakkuku-tahsiline-bagli-gelirlerden-olan-bazi-belediye-harclari-icin-gelecek-yillara-devreden-tahakkuk-olusmasi http://kamubis.com/decisions/SayistayFinding/2a837c6b-43f9-4e98-aae9-becbad31e2b9/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0839b3ed-db50-4125-914a-6a38213e9627/sosyal-guvenlik-kesintilerinin-sosyal-guvenlik-kurumuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/10b27e5d-9e78-47db-a7e4-abde2c559999/vergi-kesintilerinin-gelir-idaresi-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/2e81fc30-3f0c-4e92-a9d5-a710531605e2/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/073738dd-bfbd-4562-b889-233bb892a9e8/iscilere-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/eb1160bf-8a3c-4352-8b5a-1a1c8b2ba89a/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/52f32325-0e3f-414e-bd9d-32b2a4503407/idarenin-gecekondu-fonundaki-paralarinin-fonun-amaci-disindaki-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e114dd21-4862-4c9a-86b2-a0c22303fe0a/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/8395a874-8053-4634-bc52-211b6b2b36cb/pazarlik-usulu-yapilan-ihalelerde-sikayet-surelerinin-gozetilmemesi http://kamubis.com/decisions/SayistayFinding/3d52fa9f-9f2c-40aa-9dd1-1fed63eb9e7a/is-yerlerinde-emlak-vergisinin-uygulanmasina-iliskin-hatalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/a511b799-5e5f-416c-ada9-26ecb3992234/ilce-sinirlari-icinde-faaliyette-bulunan-is-yeri-sayilari-ile-cevre-temizlik-vergisi-mukellefi-sayilari-arasinda-onemli-duzeyde-fark-olmasi http://kamubis.com/decisions/SayistayFinding/9d1f5fa8-bbd8-4bd4-9314-a2ccda52336a/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/a3bff2f0-847f-42f2-bbf3-c493f93eec72/idarenin-tasarrufunda-bulunan-bazi-yerlerin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/d1edd7e3-ddc7-4851-81f4-575f6707be18/bazi-is-yerlerinde-isyeri-acma-ve-calisma-ruhsati-bulunmamasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahakkuk-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/22dc2e56-e910-42b9-b156-d175edaf1176/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-yol-kesif-bedeli-adi-altinda-teknik-alt-yapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/df7858bf-c9eb-4b4d-85b4-8465f0817057/acik-ihale-yontemiyle-yapilmasi-gereken-bazi-islerin-pazarlik-usuluyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/dd070e2c-8a89-42ef-8f8c-53389028faa3/yol-ve-kaldirim-gibi-yerlerdeki-led-ekranlarin-belediye-sirketine-ayni-sermaye-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/89238973-da89-45eb-82ed-b3b1f14bf4cf/kent-konseyine-mevzuata-aykiri-olarak-tasinmaz-tahsis-edilmesi-ve-bu-tasinmazlarin-da-kent-konseyi-tarafindan-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/8a29925b-864c-49ab-b37f-ec23fd988bcd/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/3d7e26c3-b50e-462c-a760-27b6afa4f6bb/kalkinma-ajansina-odenmek-uzere-hesaplanan-idare-katilim-payinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/3bbf314f-71dc-4561-b9a7-04d89dfe2046/yevmiye-defterinde-bos-yevmiye-numaralarinin-bulunmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/750997ee-59ec-4e38-8574-92753fc3345c/idare-tasinmazlarinin-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/1836ccd9-9589-4d46-bd9c-2a674f5fa588/buyuksehir-belediyesine-tahsis-edilen-arsaya-iliskin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b5a275f2-071e-4e86-842f-4adede6c54a9/gecekondu-fonu-icin-bankada-ozel-hesap-acilmamasi-ve-ilgili-payin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cfd54a8a-b64a-4b52-a52a-d7358f79e98b/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/907934b5-def6-41e5-97a7-5fd4dacd8d69/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/46ad6581-432b-4e86-b0c6-fd4eb6f7789b/toplu-ulasim-hatlarinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/803f0b31-b021-4dbe-be0a-ce2f3f37a4a8/kiralanan-binek-hizmet-araclarinin-idarenin-tasit-takip-ve-yonetim-sistemine-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5768a200-f4fb-4957-9d36-5e8ac9188615/mal-alimlarina-iliskin-denetim-muayene-ve-kabul-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/bbabae73-c53e-40d9-b842-1eaf885c0fb1/imar-planinda-park-alani-olarak-belirlenen-yerlerin-ticari-amacla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5ec2d930-4137-4e2c-ae4a-7ce086148143/ihale-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iade-veya-hazineye-gelir-aktarimi-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/210c15dc-6ade-48ca-9b8c-d6d1956a42d7/hazineye-ait-tasinmazlarin-satisindan-belediyeye-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6497598e-b98f-4237-ad25-fa4e8d05cb7b/gelir-kalemlerinde-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/d8ca30fc-d918-4024-b3b8-cb34a63323ea/kadrolu-iscilere-ait-yillik-izinlerin-biriktirilerek-emekliye-ayrilmada-toplu-odemeye-donusturulmesi http://kamubis.com/decisions/SayistayFinding/0469b6da-14d8-4a7d-bd31-00168ab0bfc0/idare-bunyesinde-birden-fazla-kismi-sureli-sozlesmeli-avukat-calistirilmasi http://kamubis.com/decisions/SayistayFinding/9971b86f-ef4d-463d-baeb-20298dbe0638/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/79ea8b97-be83-47cb-9d84-e82cfd14666a/gecici-kabul-noksanlari-icin-teminat-alinmamasi-ve-hakedislerden-kesintisi-yapilmamasi. http://kamubis.com/decisions/SayistayFinding/c9cd26a3-88b8-42b8-9ce8-49051aff65cd/indirilecek-katma-deger-vergisi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1dfe8841-8c8e-4833-99fc-cb05632fe456/ilk-madde-ve-malzeme-hesabina-kaydedilmesi-gereken-bazi-alimlarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/fb43f859-c5c0-421f-99a9-41b111f3e1c7/yevmiye-defterinde-geriye-donuk-kayit-degistirilmesi http://kamubis.com/decisions/SayistayFinding/b1e8ea68-9b13-4479-bba9-f131df4f6e54/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/3ebb6f68-622d-40b8-97c4-2c6f6af149bb/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7b0ccdca-48d2-439f-8714-ad47ca40bc70/hibe-edilen-gayrimenkullerin-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7f333b33-5782-434e-acac-d3df729daf0c/evsel-kati-atik-ucretinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2da32c6d-7256-4044-8f71-685cfabb7ebb/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/9e354be3-08a1-4dfa-a149-a26844f36071/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/91d95003-a5da-4969-8bb0-6033cd98d4c5/belediyenin-muafiyet-kapsamindaki-tasinmazlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/99b27a33-f5f3-456a-891b-e93a78ba3111/dogrudan-temin-ile-yapilan-mal-alimlarinin-kamu-ihale-kanununun-belirledigi-10-sinirini-asmasina-ragmen-kamu-ihale-kurumunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/efbf1bce-905c-41c2-85c9-65e7f99ae9f3/muhtelif-avans-ve-kredilerin-suresinde-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/ac1fee8e-25b6-420a-9d07-6aac21c7cee5/su-kayiplarinin-onlenmesine-iliskin-tebligde-belirtilen-hususlarin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/0102a28c-c9bf-415b-a7f0-56ce13d3ff54/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/27fca1ae-8dfb-4d58-b161-17727e992ea1/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a7d5802b-b8ad-45ed-9e49-db7426ec61ba/pesin-tahsil-olunan-kira-gelirlerinin-izlendigi-gelecek-aylara-ait-gelirler-hesabinin-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/d1b1b756-d199-49e1-991f-1aca079f19e5/mahsup-donemine-aktarilan-avans-ve-krediler-hesabi-ile-mahsup-donemine-aktarilan-kullanilacak-odenekler-hesabinin-bakiyelerinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/0f3ec250-f346-49a9-b792-fafa5e7a88bf/gecici-olarak-kullanilmasi-gereken-sayim-noksanlari-hesabi-ile-sayim-fazlalari-hesabinda-kayitli-tutarlarin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d9628311-8aa9-446d-a021-9d6e0845963f/cevre-katki-paylarinin-hatali-muhasebelestirilmesi-ve-bakanligina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a9749129-c6b8-4f2f-8216-886ea904ed4a/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlari-ve-lisanslarin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/1d21a7d2-8d58-429f-91ad-acc3c1e5b6dc/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ec055e6e-4acb-4d2b-9ce7-50a145b338d1/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/51b8e27c-951c-4cc6-9970-92441f5bae71/sosyal-guvenlik-kurumuna-ve-vergi-dairesine-olan-yapilandirilmis-borclarin-tamaminin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/28a44b01-1ec0-4b4c-a31e-c1e23d1de133/arazi-ve-arsalar-hesabinda-izlenmesi-gereken-tasinmazlarin-binalar-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/bde1615d-2a6d-4cab-843e-625cc43057e6/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/865b4e1c-7e16-40ce-980d-df6640efa9d5/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-veya-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/92a050b5-52ff-45e4-afb6-3c1c4ef7c7be/emanetler-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/249e098b-c986-4827-9da5-f3ca677fdac0/belediyenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/1c1b212b-3651-4bd0-be4e-49be8898e20f/belediye-tasinmazlarinin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/4947c9c0-459c-427a-890a-226e6b2241aa/belediye-meclisi-karari-olmaksizin-kamu-kurumuna-gecici-personel-temini-yapilmasi http://kamubis.com/decisions/SayistayFinding/cdaae4af-d017-4f0e-8a79-53863fa35d68/alt-yapi-kazi-calismalarindan-alinmasi-gereken-zemin-tahrip-bedellerinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/18710f38-5a6a-40c3-b3aa-cdf52a1699a4/bir-yildan-uzun-vadeli-alinan-nakit-teminatlarin-kisa-vadeli-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b3c1b008-9875-4589-b993-14f4db158c27/bagli-kurulustan-olan-ve-tahsil-edilemeyen-alacaklarin-uzun-vadeli-alacak-hesabinda-izlenmesi-gerekirken-kisa-vadeli-alacak-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/a12247fe-9470-4596-967d-5cb842cfd24b/elden-cikarilan-hurdalarin-muhasebe-kayitlarinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/cf1c2228-13b7-45f4-b608-36c5803b4fec/tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cd0d5a91-fbc1-4285-b7c5-23d1954cb199/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/a8acf4d3-c587-432b-9531-c586487cc943/belediyenin-ortagi-oldugu-sirkete-taahhut-ettigi-sermayenin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b6ee0e82-01f4-4421-a9f8-0092966fe4ea/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ait-ortaklik-hissesinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/9ab4dbb6-4674-47d5-bd41-968f9f22785b/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/d6f847c8-a9da-4be3-b39b-0ea27fbc5d66/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b9a741d2-3b21-4afa-bad4-97a2eadf2c0f/belediyeye-bagislanan-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e9857957-b135-4256-9fa3-8d48e114781f/ilk-madde-ve-malzeme-hesabinda-izlenen-tuketim-malzemelerinin-cikis-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6e9c7483-723a-42ba-a301-388d4dcbd94f/cok-sayida-nakit-tahsilat-icin-kasa-hesabinin-ve-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d238ce3c-09ee-483c-b9dd-abab28e91917/iscilere-yillik-izinlerinin-mevzuatina-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8aa8c355-0af2-4113-8600-8803d5333f24/tasinmaz-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/544b9885-f98c-4da1-aef8-556f7a0bfdbd/kadrolu-iscilerin-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f58a1ee4-db08-4f06-ab6d-c4a060348f51/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/6da71153-ba42-41ef-8bc8-c530021767ba/borc-stok-tutarinin-yasal-sinirin-uzerinde-olmasi-ve-borclanma-limit-asimina-iliskin-cevre-ve-sehircilik-bakanliginin-onayinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ddf5017c-f9f3-437d-a5af-80ae007db8c0/bazi-mal-alimlarinda-yanlis-ihale-usullerinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3788af38-ffa6-4d40-9808-aeddf1920a7d/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/dc803f90-7511-4488-b60b-b5589df1b859/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8ea048b9-1e1c-4c34-b632-031ad166ef56/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ef557245-b15d-4fb1-a15c-f62f3896a7d2/tasinmaz-kultur-varliklarinin-korunmasi-katki-payinin-ilgili-idareye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/426959af-478a-4778-89db-6ed901f5b534/tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesine-gonderilmesi-gereken-paylarin-eksik-gonderilmesi-ve-gonderilenlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/afcb4c45-74ad-4af5-81b6-3a66db7b1cfd/sureklilik-gosteren-bazi-mal-alimlarinin-dogrudan-temin-sinirinin-altinda-kalacak-sekilde-kisimlar-halinde-alinmasi http://kamubis.com/decisions/SayistayFinding/d0085e4d-4fc9-432e-a6dd-380321d5adc2/tasinmazlarin-deger-tespitinin-ve-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/db559837-e7bd-4ae2-bd98-6549399be270/satin-alinan-bazi-mal-ve-malzemelerin-ilgili-aktif-hesaplar-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7a94fc68-5208-43b8-90ac-6eee0be44881/kisa-ve-uzun-vadeli-banka-kredileri-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a8fdb5a5-7cec-4c29-8ae6-eb0d60505871/kidem-tazminati-karsiligi-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0297cd22-902d-4f94-aacd-a4c25bdf6e61/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1856c223-9f97-4348-9b35-e962183c6610/iller-bankasinca-kesilen-sermaye-paylarinin-mali-kuruluslara-yatirilan-sermayeler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/7826854a-b3d4-44fa-b23b-d7df70fe40a5/belediye-tarafindan-kamu-kurumlarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7c1d1bab-084c-4a15-a5fa-46de874007d8/bazi-mal-ve-hizmet-alimlarinda-katma-deger-vergisi-tutarinin-mal-bedeline-eklenmesi-gerekirken-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/ca98220b-731d-44a7-aee1-d0988dbdc232/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1f602840-7783-4cca-9752-cabeaba227eb/tasinmazlara-iliskin-envanter-kayitlari-ile-muhasebe-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/25ed3f6c-9690-4f7b-b086-1ea9301865b2/vergi-sosyal-guvenlik-sigorta-primi-gibi-yasal-yukumluluklerin-zamaninda-odenmemesi-sonucunda-gecikme-zammi-gecikme-cezasi-ve-idari-para-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/255de607-82cd-4dba-9655-8583b47a4e5f/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/18527ad7-abc9-4bbd-a5f2-1981c4994eb7/harcamalara-katilma-paylarinin-tahakkuk-ve-tahsil-islemlerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/b912ac23-5f3c-416e-9e29-a1f9d3474a27/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a3629ab9-2fa1-43d1-bc14-861ad76073a4/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/4b194d7d-b1c4-4416-9fef-d25e28b1e5fe/tahsis-edilen-tasinmazlarin-kaydedilmemesi-ve-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/290fbc70-617b-4902-8e57-ff9b3a1396c7/kisa-ve-uzun-vadeli-ic-mali-borclara-ait-faiz-gider-tahakkuklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c243c71d-0442-48f5-8491-b95a95570526/odenek-hesaplarinin-kapatilmamasi-ve-bilanco-dipnotlari-arasinda-yer-almasi http://kamubis.com/decisions/SayistayFinding/34180f9b-e6a2-4024-994c-7e7977760525/otopark-yonetmeligi-hukumleri-uyarinca-alinmasi-gereken-otopark-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/51d9d686-620c-4172-b8da-f6c5184a53c1/muafiyetler-kapsaminda-yer-almadigi-halde-dernek-binalarindan-cevre-temizlik-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ba388814-e5fa-4af0-9c2b-848148532770/odenen-elektrik-faturasi-bedeli-icinde-muaf-olunmasi-gereken-elektrik-tuketim-vergisinin-de-bulunmasi http://kamubis.com/decisions/SayistayFinding/f53ed164-ee6b-4051-b7a9-7996b6051f02/yapi-kayit-belgesi-alan-yapilara-emlak-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/195097f4-171e-4670-bd84-26fc538d754f/tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/a73bb803-7ab5-43aa-b3a8-00c82e0c88ed/muhasebe-belgelerinde-kayit-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9bfaf1b4-719a-43b6-9744-a7b89825feb8/sosyal-denge-tazminati-sozlesmesinde-mevzuata-aykiri-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/5598edd3-f3ab-471a-971a-b21966ea5909/iscilerin-yillik-fazla-calisma-suresinin-uzerinde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/aca5ec1b-6da1-410f-984d-4786e6eae2c3/mali-duran-varliklar-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/f6ddd85a-bc05-4129-9d1d-4eb9628c6e42/bilancoda-yer-alan-maddi-duran-varliklar-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/f12cf114-878d-4a18-aa3a-85b1b45484dd/kiraya-verilen-duran-varliklar-ile-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/dc9c33f0-64fa-4df4-83e8-101e5073230e/belediyenin-borc-stokunun-yasal-limiti-asmasi http://kamubis.com/decisions/SayistayFinding/ae13275c-45a2-435f-9a21-bac261f5fbfa/tasinmazlarin-kaydina-iliskin-form-ve-cetvellerin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/219145e0-f9f2-4868-a4ec-206950800a7e/kasa-hesabinin-mevzuata-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/fbd70652-a10c-495f-9e05-c2101f6ff576/varliklara-iliskin-amortisman-ayirma-islemlerinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1f1c0e09-0db6-4cc9-86a1-fa79ff2ef71c/yapilmakta-olan-yatirimlar-hesabinda-izlenen-yatirimlarin-ilgili-duran-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/18b9bc47-67db-48fe-8696-4bd9e748d7d5/varlik-hesabina-kaydedilmesi-gereken-tutarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c1a248bc-d1ae-478e-bcde-2c435333af7a/terfi-istasyonlarinda-kullanilan-elektrik-bedelinin-sanayi-tarife-grubu-yerine-ticarethane-tarife-grubu-fiyati-uzerinden-odenmesi http://kamubis.com/decisions/SayistayFinding/8fbcfa27-ba01-45d6-a0e1-2b1b8ccd15ea/hizmet-alimlarina-iliskin-ihale-dokumanlarinda-isin-niteligine-uygun-cezai-hukumlere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/3dbeccc4-17aa-4643-9f4a-fc80bbdbe13e/bazi-araclarin-muayenelerinin-zamaninda-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/5e5f83d6-eb2d-45be-9991-8e1893116574/arac-kiralamalarina-iliskin-hizmet-alimlarinin-yakit-dahil-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/6cf3ea25-cfa3-4bf5-b12d-cacdc4d7cec8/cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7a1346f6-aace-4cd3-8f16-0c0949942bbc/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/72953191-53df-4c43-a837-9f176b1761d3/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/803c51aa-ba32-42b2-9039-89d3d99118c6/yagmur-suyu-uzaklastirma-ve-dere-islahi-harcamalarinin-hatali-muhasebelestirilmesi-ve-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/27bb17d0-d45e-4dcb-9b74-ecf689805423/abonelerden-alinan-teminat-bedellerinin-iadesinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/95e0dca6-fd51-4aa9-9cf3-0ec840ff36ca/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/44647ffd-3344-483e-b24f-dcab9a75b94d/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/d52aa68e-08ed-4d2e-8307-da5ce0d748e2/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2f98d264-3e25-4100-9b40-0c4d5932c625/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/2ba15034-5d2a-4034-b097-5d76862b226c/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ebbb69da-1bdd-4269-acc2-ec95bbb80b92/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/433ffd86-5283-437b-ad66-b7befe846b0b/belediye-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-ecrimisil-tahsilatlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/c231ee12-018f-4571-a493-9b79e28b7b18/4734-sayili-kamu-ihale-kanununun-21-inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/cf162fe1-d10c-482c-9329-8307d0db7cff/parasal-limitler-dahilinde-yapilan-mal-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/6223b9ff-0cb9-4707-8d99-ee985db56813/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45400bad-1b3d-4978-8757-548bddcd525e/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/03cd7a69-119f-4ae4-a78d-90f83289026d/kiraya-verilen-duran-varliklarin-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5f10756b-9816-481b-b202-f0b6dea3d014/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f0ec833b-8466-463e-96fa-5fca7b9a96d5/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6e16ff5b-2508-4231-8b98-dea535f0ddc1/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/bb790fb2-1fd5-4ad6-a828-6b45adb8a211/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/66b90143-1bfa-4cd3-bdfe-29b06edaccc4/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2b329ba8-027b-4363-9232-ec0a448a8aaf/sayistay-denetim-raporunun-belediye-meclisinde-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/aafdfa6b-50d3-4179-90fe-062d845a0414/tasinmazlara-iliskin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/32dce3db-121b-4bf8-9851-6f51aeffceba/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d8f77ca1-3692-41b0-b61b-6197ed23b496/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/9e6202ff-dae6-4c62-b0db-230c9f9d8b70/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5e1683a2-66c6-41e0-9655-4cdc314cbda9/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/943dabfa-0714-451e-8e84-165c15729eb9/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/23c228b7-6591-479d-bc0a-d9038f6796b5/istanbul-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/56c26475-958e-4e62-8797-0d63efc3d685/takipli-alacaklarin-mukelleflerinin-tespit-edilememesi http://kamubis.com/decisions/SayistayFinding/1ac5cc52-f683-46cc-9afc-99b3f92be220/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerine-iliskin-verilerin-saglikli-bir-sekilde-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/54df0233-9465-4ae9-8e87-2e4ca0b5e379/sayistay-ilamlarindaki-tutarlarin-bir-kisminin-suresinde-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/68ba95a8-1f06-4cdb-a393-f5db507e9c41/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/179eafe4-5908-4b72-b99a-3712fa60512c/tasinmaz-kira-sozlesmelerinin-noter-tescillerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/abb35270-c5cf-417b-8923-e0b6dcac6257/deger-tespiti-yapilmadan-tasinmazlar-icin-trampa-yapilmasi http://kamubis.com/decisions/SayistayFinding/04459bab-7ab6-4bc1-b735-f122dafafc14/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1b26bf5d-91b7-4828-94cf-3023b02018ff/gecekondu-fonunun-muhasebelestirilmesi-ve-butcelestirilmesinde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/d1820115-1080-4ea7-8233-e333e269d7bb/varliklara-iliskin-amortisman-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/04ad9749-baa9-4f8e-b726-8015d63154b6/satisi-yapilan-tasinmazlarin-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/ece5c9e3-209d-48fb-8dd1-4b2b850a5d1f/idarenin-tapuda-kayitli-tasinmaz-bilgileri-ile-idarenin-ilgili-birimlerindeki-tasinmaz-bilgilerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/c208a5ff-d763-48af-a997-d639a696b43b/personel-calistirmasina-dayali-hizmet-alimlari-kapsaminda-istihdam-edilen-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6e7e278a-8202-4269-a58d-47af2cc423bb/tasitlarin-hurdaya-ayrilma-islemlerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/3910cbf2-ce6e-40b7-9ebe-6fbe2de45d20/tasinmazlara-iliskin-muhasebe-kayitlari-ile-envanter-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/96266cee-c9b1-49bc-9eae-e1752aecb6ca/verilen-depozito-ve-teminatlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/74448102-97a7-4713-8ca5-46fcaa51de78/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d8a2a9e6-98b8-4180-9445-51ef1cf3df35/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e77a45d9-4eee-428d-bc16-9061422e0cde/binalar-hesabi-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/cbac7b14-5881-430f-9b3d-16a0d87bbcda/kiralama-taahhutlerinin-gider-taahhutleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d63639f5-4957-4d95-860c-8c41ae6cc083/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/1242470b-7f82-4d68-a29a-dd7177d82fd9/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cd8090a0-eeec-42ad-8cac-173eb8e30a0d/yil-sonu-sayiminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9d2a912c-1bec-4388-ab79-e50e240d632c/pay-defteri-ile-genel-kurul-toplanti-ve-muzakere-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/3554f02d-7d07-4950-926e-55371b45e782/kamu-ihale-kurumuna-basvuruda-bulunulmadan-mal-ve-hizmet-alimlarinin-tamaminin-istisna-kapsamindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/a5ceeefe-4fd2-4f43-8a08-e5148345e1dd/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/5785e479-efcb-40fc-b0a7-6ebbb8e7eb0e/gazete-satis-bufelerinin-sirket-tarafindan-ucuncu-kisilere-ihalesiz-devredilmesi http://kamubis.com/decisions/SayistayFinding/25accf10-b144-4eb5-abee-73f842997f86/alt-yuklenicilere-yaptirilan-muhtelif-organizasyon-isleri-ile-kulturel-islerin-kamu-ihale-kanununun-3-g-maddesinde-yer-alan-parasal-limitin-altinda-kalmak-amaciyla-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/7b394dc2-2b30-4d1e-85ec-570d47803b31/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/7a0a20dc-6e0e-41a3-b7c5-c04142eeb896/temsil-agirlama-ve-toren-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1b971d18-cd89-4173-9da2-e7379d8381fe/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/be94874b-c43c-4212-b562-e38c4c1d5483/cari-ve-gelecek-donem-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/69bb8f01-1d34-4cba-9411-05386b9f833c/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/01e08370-76ce-429a-9a65-4b85a48b5831/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ve-yillara-ait-gelirler-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/abcf2c96-2a1e-4a31-8df7-2b4bdaa8a297/kurum-gelirlerinin-bir-kisminin-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/a0ce3b32-aeff-40cb-92e2-aaef5817058d/hakedis-odemelerinden-yapilan-vergi-borcu-kesintilerinin-yanlis-hesaba-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/597fba04-5de5-4370-9cea-6c7135f4a2c3/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-kesintilerinin-yanlis-hesaba-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/82fe70d8-e4b5-4c20-841a-97dc135ae038/gecekondu-fonuna-aktarilan-paylar-icin-acilan-fon-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/aea33997-17c1-4282-b97f-3d2ff30fcf5b/belediyenin-sahibi-oldugu-sirketteki-hisse-tutarinin-muhasebe-kayitlarinda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/237c77f3-fad3-4403-8b3f-60f500b7b35d/belediyenin-iller-bankasindaki-sermaye-payinin-mali-rapor-ve-tablolarda-eksik-yer-almasi http://kamubis.com/decisions/SayistayFinding/914a0706-889e-48c7-bf87-fa08ab320d36/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/af8052b9-4959-45f3-95fc-7dcdbf6ed3f8/yap-islet-devret-kapsaminda-yaptirilan-maddi-duran-varliklarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/eb4451bc-d9aa-4d90-beaa-ae1a8ab39772/yeralti-ve-yerustu-duzenleri-ile-binalar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ea2578fa-cf5c-41cf-acf5-4bbfeb85a678/idarece-satilan-arsalarin-muhasebe-cikislarinin-satis-degeri-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/d1b2dc63-f777-453a-9b58-3d5c0477768e/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0ef82b41-466f-4088-bd4d-b502fb9cabb4/belediye-tasinmazlarinin-bir-kisminin-deger-tespitlerinin-ve-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0204f24d-2d57-407c-a0b6-f5eaf96c47a4/idarenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/7ce04ea5-ebaa-4df1-8f88-d33263c16d73/sozlesmeli-personelin-sube-mudurlugu-kadrolarinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/00f6af0f-1025-497c-bdc5-5fc9146c1500/cevre-duzeni-plani-hukumlerine-aykiri-olarak-akaryakit-istasyonlarina-fazla-emsal-verilmesi http://kamubis.com/decisions/SayistayFinding/fd068a31-37fb-426b-8eee-3b9e8cd1827c/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/72a1dfdc-33fc-4095-8761-29565ac6c08e/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b477f80d-c557-4627-9d60-ba0edb67c256/gelir-tahakkuklarinin-zamaninda-yapilip-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/20bfaf49-fdb1-4af5-ac1c-9ff726af69ad/bazi-mal-ve-hizmet-alimlarinin-dogrudan-temin-limiti-altinda-kalinmak-amaciyla-parcalara-bolunerek-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/039a0644-1b48-4f7f-8b1e-3794530c2581/avans-ve-kredi-odemelerinde-yonetmelik-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f889e5b2-5cfc-46b0-b4f9-38f782d08055/yevmiye-sisteminin-mahalli-idareler-butce-ve-muhasebe-yonetmeligi-hukumlerine-aykiri-olarak-bos-mukerrer-ve-geriye-donuk-yevmiyeler-icermesi http://kamubis.com/decisions/SayistayFinding/b94e31b8-62fa-4319-ad10-ca2667f665c0/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/fd00eb11-8d14-405e-8477-481078dff26c/tapuda-kayitli-olan-bir-kisim-tasinmazlarin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/fa25fb9c-fd58-4358-a879-3527e721223a/tasinir-mallara-iliskin-donem-sonu-islemlerinin-mevzuat-hukumlerine-gore-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/ea18a0fe-e862-4d91-a89e-90d6141778ea/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ce62c16d-bf12-4805-b082-37c550b00c54/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/788e4619-d2fc-49ed-834e-2d64246515cc/yevmiye-tarihi-ve-numaralarinin-birlikte-teselsul-etmemesi http://kamubis.com/decisions/SayistayFinding/787b83e7-bc41-41a2-8a4c-9e89bacc7d16/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1615c71f-d2e5-441f-8822-38b7025209b3/buyuksehir-belediyesine-aktarilmasi-gereken-bazi-paylarin-tahsilatinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d0f11bf9-9e4d-45b6-b60f-6d6b566cea14/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/1677f919-2b06-42de-88b8-84998ef1d83a/borclarin-vade-farki-gozetilmeksizin-izlenmesi http://kamubis.com/decisions/SayistayFinding/4cd87f54-dbaa-4856-93af-a2f6cef30bca/duran-varliklarla-ilgili-hatali-muhasebe-kayitlari-yapilmasi http://kamubis.com/decisions/SayistayFinding/b925bba1-9c94-43d6-973d-3bd3005deb61/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f3d17698-5872-4699-830f-3c1cc16cb5c3/tasinir-islemlerinde-tasinir-teslim-belgesi-ile-tasinir-istek-belgesinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/3f8cac15-3fd4-413b-9c0f-292b94c14734/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/fd0556f3-fd31-45b9-9b9e-a84b20a8e530/iscilere-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/558bfd3a-6684-4221-a9e4-9db6e9ec3e9c/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/11292bdb-f097-49f0-a551-1e6922324836/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/36035e1a-5900-4933-b873-a5d5df817957/kurum-mutemetleri-tarafindan-kullanilan-is-avans-ve-kredilerinin-kapatilmasinda-mevzuatta-belirlenen-surelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e92131f4-fcdb-4824-bae9-38e674d479a7/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b4e57e86-5dbc-4cf7-93ea-a55312818d90/idarenin-gecekondu-fonundaki-paralarinin-fonun-amaci-disindaki-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b98547fe-4204-4c76-909d-c9f60900e0b9/muafiyet-kapsamindaki-idare-tasinmazlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/1f8c1e92-44aa-4e11-b521-3bc20c10b074/idare-tasinmazlarinin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/348dc848-8cba-4cbb-ade3-63ea234ff15e/idareden-ruhsat-alma-zorunlulugu-bulunmayan-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/26d3778d-7573-4f5d-9fe9-1a82fceda22d/idare-tarafindan-kiraya-verilen-is-yerlerinin-bazilarindan-ilan-ve-reklam-vergisi-ve-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/93656b9f-bd41-48c7-91aa-5a32faf2bb72/idare-tarafindan-kiraya-verilen-tasinmazlar-uzerindeki-isletmelerin-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/0cfd93de-e41e-4a90-b09d-ef02fb164a06/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/5fea7f22-250b-41fb-92bb-fdd59c21d023/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/9800e1d3-0824-41c8-9dc2-07e934cbcdc7/gider-taahhutleri-ve-gider-taahhutleri-karsiligi-hesaplarinin-yil-icerisinde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b15a6b5a-be26-4aa5-9a5b-8d898330d23c/kidem-tazminati-karsiliklarinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/ebe4d7a3-2cdc-42f0-ad20-43843073eb4b/yazilim-ve-lisans-alimlarinin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/747dc6f3-4b69-4421-b2b8-f5d733b902c7/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-muhasebede-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/9fe76a50-9daf-47ff-bf2f-5ef369cb6cc0/hurdaya-ayrilmis-duran-varliklarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f1a27df4-2739-48e2-b438-b4607910c043/kiralanan-tasinmazlar-icin-yapilan-harcamalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e96b500b-5366-4a41-b279-2d67e88eb4ee/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-amortismana-tabi-maddi-varligin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/136099d6-0b9d-4d4d-9e84-ebabce6a7bcb/kidem-tazminati-karsiliklarinin-ayrilmamasi-ve-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ac591b80-98fc-4ff3-ae9c-130bf44c9a73/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/96ac1fa7-c341-4832-9d31-7256f50fa101/sayistay-ilami-ile-tazminine-karar-verilen-kamu-zarari-tutarlarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/03d3889c-6dd6-450c-a982-673ff11b8d03/taksi-plakalarinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/690ecd4e-8740-48dd-bca0-6b2e490e339e/muhasebe-belgelerinde-kayit-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3d8d6001-84db-443b-8214-83897cb82d75/otopark-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/73046981-f12d-4053-9016-930e4aec93eb/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/50c8856b-c38e-45b4-9466-0f6872cbb0be/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/9a285106-a352-436d-b8c8-dcf892302ecd/mali-kuruluslara-yatirilan-sermayeler-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesaplarinin-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/49401e86-24a6-4584-8305-69b5baf382c5/kisa-ve-uzun-vadeli-ic-mali-borclara-ait-faiz-gider-tahakkuklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fba56540-3c1b-4d3f-b5a5-005d47007176/bilancoda-yer-alan-maddi-duran-varlik-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/25ee30a5-ee8d-46fe-8240-1ab672ed662d/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c10070ff-9abb-4442-bca4-883ba792eeae/otopark-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/64471cd2-8741-4606-95e1-a95ab96047e0/su-faturalarinda-abonelere-tahakkuk-ettirilen-kati-atik-bertaraf-ucretinde-katma-deger-vergisi-oraninin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/5a1b157b-255a-430b-958b-44028df24c32/su-faturalarinda-abonelere-tahakkuk-ettirilen-atik-su-bedellerinden-katma-deger-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d11c3a82-f1b3-40ca-8338-897124da7760/kartli-su-satislarinda-abonelere-tahakkuk-ettirilen-kati-atik-bertaraf-ucretinden-katma-deger-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8324bbaa-f8ba-40b3-a7b9-a9bd9cf0fe92/muafiyet-kapsamindaki-tasinmazlari-icin-elektrik-tuketim-vergisi-ve-trt-payi-odenmesi http://kamubis.com/decisions/SayistayFinding/34415c39-7546-4ae7-be6b-20dbe5b8c2ed/bos-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6a37223f-6fbe-413b-8739-54f8782af4f3/kamu-idareleri-paylari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a0f9966a-15a4-4935-b487-3c3ffb2dab9b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/881cd296-7ef7-46fa-b114-0d66d858be33/dogalgaz-dagitim-sirketine-ait-ortaklik-durumunun-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/99a38171-633c-4da8-bf95-1ae99010f03a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/324888a2-b2cc-45f5-afe1-c5c5691c4d18/isci-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/03f24ee1-bb7d-406b-8336-366b6ad9a25e/telekomunikasyon-gecis-hakki-bedellerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7d84d70c-dcc3-4370-b2da-872fb7203538/genel-hizmet-alanlarina-iliskin-tasinmazlarin-iz-bedeli-uzerinden-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/4618bd37-21d2-4db4-854b-56dff2565dcb/akaryakit-alim-ve-tuketimine-iliskin-islem-ve-kayitlarin-tasinir-mal-yonetmeligine-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cc4e307d-3325-4235-b05b-dfc496159a4c/tasinmaz-kayitlarinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/15af44d0-fce6-4a58-a46c-ca3f8c0a501c/otopark-yonetmeligine-gore-ilce-belediyelerince-gonderilmesi-gereken-otopark-bedellerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cb582d97-e906-4e3c-b974-da4dc77c4c32/kurum-veznelerinden-yapilan-tahsilatlarda-kasa-hesabinin-ve-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2b27e355-e0c4-4b0a-b8ad-faacda9dd3f6/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/31a8cab2-262d-4ad1-80cc-fbd1c459beaa/elektrik-enerjisi-alimlarinda-muaf-olunmasina-ragmen-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/d62e2d76-16b0-428e-8763-02a7a322fa21/bazi-belediye-gelirlerinde-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/d24a1d29-148d-4ce6-af15-6af874c7c436/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/66486276-6de8-4779-b170-38677acaefa0/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/e1089dcb-1024-4361-bb3d-64e73e49a322/sosyal-denge-sozlesmesinde-ek-aidat-kesilmesine-yonelik-hukum-bulunmasi http://kamubis.com/decisions/SayistayFinding/1348d8c8-8cd7-4dfd-b05a-adb6c752ed4e/otopark-bedellerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b477cc99-2b05-40c9-9b58-6cac0266c441/kamulastirma-bilgilerinin-alinamamasi-nedeniyle-emlak-vergilerinin-dogru-tarh-ve-tahakkuk-ettirilememesi http://kamubis.com/decisions/SayistayFinding/61436085-34b3-4975-b403-454271c88440/daimi-iscilerin-yillik-ucretli-izinlerin-is-kanununa-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8f584660-1341-41f3-a006-6137fe45ff7f/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/2f176d6b-8f88-4b20-bb74-4fcf914408d8/iller-bankasi-ortaklik-payinin-bilancoda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/eee27e95-55a1-473f-998c-4f6a186f105c/belediyeye-ait-tasinmazlar-icin-yonetmelikte-ongorulen-formlar-ve-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/22cf52a3-840a-4fec-af7a-69965d90c438/belediye-sinirlari-icerisinde-faaliyet-gosteren-dogalgaz-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/47a21543-8b6d-430e-934f-7e84a4bca56a/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/753114ad-9bde-4d85-9064-03a031d9305e/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/95accb74-475c-4272-874f-78f237da9b33/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/76006f4d-e1e3-4799-b418-80519eb83e7e/bilancodaki-bazi-maddi-duran-varlik-hesaplarinin-tasinir-kesin-hesap-cetvelindeki-tutarlarla-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/ffd8867f-5e12-4a52-80e2-cf2d9f18cbd7/kurum-mali-tablolarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/fcb4c38c-74c9-4392-920c-4cc56114d2f6/ilk-alti-aylik-butce-uygulama-sonuclari-finansman-durumu-ve-ikinci-alti-aya-iliskin-beklenti-ve-hedeflerin-yayimlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/016938a6-2b4d-4efe-9cb8-785a3ebdb212/gecekondu-fonunun-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/de9c8793-b9af-48ab-a29e-76d0bffa70a1/emanet-hesaplarinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/9becc6d7-d633-4972-b6c2-d59268fbaf05/iscilere-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a3eb91f8-3519-4493-832d-b45412780ed0/dolu-mudur-kadrosuna-vekaleten-gorevlendirme-yapilmasi-ve-vekaleten-gorevlendirilen-personelin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/4d96b5cd-2524-4ec7-af20-867759e2e622/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/897811d9-c95c-4811-bdd5-851b4c6f28f0/sosyal-denge-odemelerinden-sozlesme-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/700c9d95-9e58-4261-8b04-e95476d90609/bazi-personele-30-hizmet-yilini-doldurdugu-gerekcesi-ile-sosyal-denge-tazminati-odenmemesi http://kamubis.com/decisions/SayistayFinding/c19bf436-b03a-4c67-82e2-6789622ede43/iscilere-odenen-kidem-tazminatlarina-iliskin-olarak-ilgili-yuklenicilere-rucu-islemlerine-baslanilmamasi http://kamubis.com/decisions/SayistayFinding/445eac7d-3244-429e-b86f-58cf35a568af/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-muteahhitlerinden-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/7208ef4c-e97e-4363-889b-fc933bb05fcc/ayni-ihale-konusu-icinde-yer-alabilecek-mal-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yoluyla-yapilmasi http://kamubis.com/decisions/SayistayFinding/90d8389d-c658-4002-88d1-77a991059e93/kamu-ihale-kurumundan-uygun-gorus-alinmadan-dogrudan-temin-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/8ee4ee51-1b2c-49b3-afaa-2e94db0da66f/kamu-ihale-kanununa-gore-dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/17e6d039-79fb-430b-9402-524662839559/bagis-yoluyla-sirket-devralinmasi http://kamubis.com/decisions/SayistayFinding/38f818f4-bfc8-43f3-9306-28828d6228e1/isletme-hakkinin-devri-niteliginde-olan-kiralamalar-uzerinden-kdv-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/5dc11e77-211d-4f20-a3e4-1adb33d51d04/dernek-ve-vakiflara-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/76fc3916-416b-4e21-8cf4-a64c6f8724e5/kamulastirma-islemlerinin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/808006bc-78be-4759-8c02-f346aa1f937a/mulkiyeti-idareye-ait-olan-tasinmazlarin-ihale-yapilmadan-kiralanmasi http://kamubis.com/decisions/SayistayFinding/c2b4ff22-4298-46b7-b1a9-ef6ca6ac4fdb/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/5d3033e1-a957-423c-8f1a-637f9c4aae63/telekomunikasyon-alt-yapi-ve-sebekeleri-uzerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7a6d6dbb-0ba8-48e3-a088-41f9e107ae4f/hurda-malzemelerin-ihale-yoluyla-satilmasi http://kamubis.com/decisions/SayistayFinding/d3a10f82-fb2a-4382-897a-72d3416f6b4e/evsel-kati-atik-ucretlerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/bed03c21-ab10-4bf7-b40a-dd2a151719ee/kanalizasyon-ve-su-tesisleri-harcamalarina-katilma-paylarinin-tarh-ve-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/94241629-9ebc-40d6-9b47-39ada8de485f/dolmus-ve-servis-hatlari-ile-ticari-plakalarinin-ihalesiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e7c78bd8-71eb-43a7-8e12-9891e6e15580/cevre-temizlik-vergisinin-mevzuata-uygun-bicimde-tarh-ve-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/2a679177-9719-4c71-b7ba-bcbbfa0e8b89/avukatlik-vekalet-ucretinin-ilgililerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/842d9cf5-3253-4268-a4bd-e67ff5274032/belediyenin-kiraya-vermis-oldugu-isyerlerinden-bazilarinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyetlerine-devam-etmesi http://kamubis.com/decisions/SayistayFinding/71889834-e741-4a2e-a91b-f8b70a76235a/isyeri-acma-izni-olmadan-faaliyette-bulunan-isletmelere-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/3dfdb4cd-fd29-4a1c-a3dc-34fd8e5f4498/belediye-tarafindan-kiraya-verilen-reklam-panolarindan-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/7bdc703e-f36a-49f4-832c-b13285fdc6d4/ambalaj-atiklari-toplanmasi-isinin-ihalesiz-ve-bedelsiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/a665eed4-2e1a-4cc3-984c-747a7e2a417f/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/5e83154d-4d33-4659-a6e7-2d6cc04e0716/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0c121423-f04b-444a-afce-bde4cd3f6e3c/gider-taahhutleri-hesabinin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/b4e526fd-83d7-451e-8b44-e8f4efe228ce/su-birligine-olan-borcun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/ae9692c0-ffa9-4f6e-8b89-170869c07b5e/banka-kredileri-hesabinin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/17490200-bf3b-4d0a-832b-8debade720a3/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3056b02b-445b-4eb9-851b-7e92b8072b6a/mali-tablolarin-tasinmazlara-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/8bcbd225-3f4f-4e5c-943c-749ef1d3b029/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/165805d7-5feb-4622-bf79-c64dca15255b/mali-kuruluslara-yatirilan-sermayeler-hesabinin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/1bc021b2-aa31-43fc-9770-ce2b98256342/tasinir-mevcudunun-ve-islemlerinin-muhasebe-sisteminden-tam-olarak-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/68559121-7d7b-4f4a-8e01-3992cb94b228/cografi-bilgi-sistemleri-altyapisinda-sayisallastirilma-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/183722ed-7617-4a7a-982e-7a099d5990ef/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/bf03d82c-df33-4bbe-87c2-de81a63a9681/yapim-islerinde-uygulama-projesi-hazirlama-zorunluluguna-uymadan-on-ve-kesin-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/a6bf29b5-5cc6-4a6b-9381-322dacb5a66d/idarenin-mulkiyetinde-veya-sorumlulugunda-bulunan-bazi-tasinmazlarin-kamu-hizmeti-disinda-kullanilmasi-ve-fiilli-isgal-altinda-olmasi http://kamubis.com/decisions/SayistayFinding/9d85a9b8-7ad7-4f45-825b-fd7a6a7fe689/idare-uhdesindeki-kuyulara-dair-envanter-ve-kayit-islemlerinde-belirsizligin-bulunmasi-fiilen-icme-suyu-amaciyla-kullanilmayan-kuyu-benzeri-yerlerin-takip-ve-guvenlik-onlemlerinin-saglikli-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/ff09b809-d233-44de-a987-cffe388ff748/depo-niteligindeki-yapilarin-bulundugu-sahalarin-mulkiyet-durumu-ve-kayitlarda-izlenmesinde-eksiklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2ea1ccb0-96ed-4260-b71c-bbb476f950a3/tasinmazlarin-yonetim-ve-takibinde-yetersizligin-bulunmasi-kontrol-zafiyetinin-olusmasi http://kamubis.com/decisions/SayistayFinding/f0cc0990-6baa-4940-9d37-5f39c20fb8a0/her-turlu-atiksularin-kanalizasyon-sebekesine-baglanmamasi-ve-bedelinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/83f03409-7bc2-4c93-b6c5-7dafdf1e0241/merkez-ilceler-disindaki-ilcelerde-bulunan-dernek-ve-vakiflarin-tarifelerinin-mevzuata-aykiri-olarak-tenzilatli-tarife-grubuyla-ayni-belirlenmesi http://kamubis.com/decisions/SayistayFinding/aeba1dc1-7f59-4ea0-89be-faca55be98aa/belirli-surelerle-kiralanan-mesken-ve-her-turlu-konaklama-tesisinin-abonelik-turunun-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/517773d4-9590-4b25-aa86-87b875e48e25/dernek-ve-vakiflarin-iktisadi-isletmelerinin-abonelik-turunun-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/4b3e5e77-2a0e-48cf-864f-ab95db8512ba/ozel-nitelikteki-bazi-muayenehane-ve-saglik-kuruluslarinin-abonelik-turunun-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/2fbf67d9-86d3-42f4-b57d-d89b5b2ae1d5/herhangi-bir-bedel-odemeksizin-sebeke-suyunu-abonesiz-sekilde-kullanan-kurumlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8f9ea10e-b4ff-4dc0-b7e5-234c654a95a2/antalya-buyuksehir-belediyesiyle-meclis-kararina-ve-ortak-yatirim-programina-dayanilmaksizin-proje-yurutulmesi-ve-projeden-dogan-alacaklarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2d3e0672-f384-41a2-be54-299e8c681bb1/idarenin-gorev-ve-sorumluluk-alanina-girmeyen-isi-ustlenmesi-ve-yapilan-harcamalarin-antalya-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/98d0a669-1281-4ea5-b0f1-2338d4e75681/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/47e5bca5-4609-406a-9821-72594837238f/yagmur-sularinin-uzaklastirilmasina-iliskin-harcamalarin-antalya-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/5ff28ecf-fcb7-4eb1-b4fd-670812537436/teminat-mektuplari-iade-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/cb2aa293-12ee-486e-be9a-a68c587b9718/tasinmazlarin-envanter-ve-muhasebe-kayitlarina-iliskin-tespit-edilen-hususlar http://kamubis.com/decisions/SayistayFinding/810efc82-e9e6-472b-9ae6-ac9fb2fb3c7d/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/10b9aec5-0153-4cd5-be2f-6895b9d81d74/kamu-sermayeli-bankalar-disindaki-bankalarda-hesap-actirilmasi-ve-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e7a2f099-1dfc-443c-9b89-176fd3f8b94b/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/59872881-64da-4ae9-8377-d52f46486754/borclanma-sinirinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/7c567987-2911-492f-b482-3eef2351c0d2/tasinmaz-kultur-varliklarinin-korunmasina-iliskin-katki-payinin-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/d5062960-e622-4b1b-8453-b7514b4d9a8e/tahakkuk-etmis-alacaklar-icinde-bulunup-zamanasimina-ugramis-alacaklarla-ilgili-gerekli-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/7ab050df-0f96-4ee2-9db7-3bb5d077bb95/ayni-pazar-yerinde-bir-kisiye-ikiden-fazla-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/8999402e-de7e-44e6-8b1f-63bba3a031e5/pazar-yerleri-tahsis-ucretinin-meclis-tarafindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/17b6540e-1e87-437a-827e-c43f8c48bd72/pazar-yerini-devralan-kisilerde-yonetmelikte-istenen-sartlarin-aranmamasi http://kamubis.com/decisions/SayistayFinding/725fcc92-5a4b-4611-bc39-84105c6b01a0/isyeri-acma-ve-calisma-ruhsati-alinmadan-faaliyette-bulunan-isyerleri-ile-ilgili-olarak-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/25af673d-32ca-4d64-ae76-73f11879ce43/idari-para-cezalarinda-tahsil-surecinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/a53d99f0-265c-4da5-bfc3-33e43367b522/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6f6ae501-9a97-4623-84bc-f53de8241238/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/466bbb37-ebf0-42ff-a117-20b22647980f/devir-ucreti-alinmamasi-gerektigi-halde-pazar-yeri-devrinde-ucret-alinmasi http://kamubis.com/decisions/SayistayFinding/b1c574af-b579-45b9-aa37-a73b4f5ecb6c/cevre-temizlik-vergisinden-aktarilacak-payin-buyuksehir-belediyesine-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/16f26bca-99d5-4334-9a06-bbab96a480cb/ayni-sermaye-olarak-belediye-sirketine-verilen-tasinmazlar-icin-belediye-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/56de9292-b965-44f3-9302-2941cdcb05da/dogrudan-temin-limitinin-altinda-kalmak-amaciyla-mal-veya-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/b2909b06-33f4-4da8-bcb4-4f9a6b9e0770/dogrudan-temin-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/fcffb1d6-eac5-47eb-a0df-a253b035f465/kamu-kurumlari-tarafindan-kamulastirilan-tasinmazlar-ile-devir-ve-ferag-edilen-tasinmazlara-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/177b4507-bf32-4a6a-a4d3-2f761be0882f/kamulastirilan-yerlerle-ilgili-emlak-vergisi-tarhinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3e7b83ce-3a69-4d4b-b6ba-3c84c5dedb34/belediyenin-bazi-alacaklarinin-zamanasimina-ugratilmasi http://kamubis.com/decisions/SayistayFinding/0222bbea-9bf5-4250-af1b-b72bf0cfcf32/bazi-tasinmazlarin-isgaliye-sozlesmesi-duzenlemek-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6849a135-4749-4dee-bc60-970589cf6c0f/bazi-tasinmaz-tahsislerinin-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/c2df7094-5615-4e7a-9af4-5e4673bf322a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/be9ae86c-779a-416d-8a7e-c72e6edda7eb/sozlesmeli-calistirilan-egitmenlerle-ilgili-esaslarda-belirlenen-olcutun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/bad9afee-e440-4a60-b5c2-b2b188356a6e/sosyal-denge-sozlesmesine-sozlesme-konusu-olmayan-ve-kanuna-aykiri-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/a13cb5b1-c5f7-4e2a-9756-0ab9cfa325ea/sirket-iscilerine-odenen-kidem-tazminatlari-tutarlari-icin-sorumlulugu-bulunan-alt-isverenlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/0e974f17-51da-41a2-b621-886addbc1b25/personel-giderinin-mevzuatta-belirtilen-siniri-asmasina-ragmen-personel-alimina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/d39e82c7-f02f-433b-936e-6ea038c0d27b/mevzuata-aykiri-sekilde-dogrudan-temin-yontemi-ile-personel-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e4a12afd-f91c-495a-b1d7-3d715b953865/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/16ec33f8-c584-4eca-8883-efa2cb680cea/belediye-sirketinden-istihdam-edilen-iscilerin-zabita-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/ecc6842d-19b6-4772-824d-323dc11f67b3/vizesiz-ve-mevzuatta-ongorulen-sureden-ve-sayidan-fazla-gecici-isci-calistirilmasi http://kamubis.com/decisions/SayistayFinding/2f640e2e-205b-49a2-a5f8-3d4b29f4922b/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7388a709-102a-4ff5-8d4f-5fe0f66a4eb5/belediye-tarafindan-verilen-isyeri-acma-ve-calisma-ruhsatlarinin-dogru-ve-guvenilir-veriler-sunamamasi http://kamubis.com/decisions/SayistayFinding/0fc056d8-cebc-46ab-ae0f-3c1e0b3fb8ac/belediye-tarafindan-belirlenen-ucret-tarifelerinde-baskanlik-makamina-indirim-yapma-yetkisi-verilmesi http://kamubis.com/decisions/SayistayFinding/98e7e024-f6b5-4dc0-86b4-12ad2666f8fd/belediyenin-ortak-oldugu-sirketlerin-bilancolarinda-yer-alan-belediyeye-ait-sermaye-tutarlari-ile-belediyenin-bilancosunda-yer-alan-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabi-tutarlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/782c716a-e192-4f2e-9017-97ce8e14ce19/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-idare-payi-icin-belediye-meclisince-karar-alinmamasi-ve-soz-konusu-payin-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/4132fdec-5f59-45d9-b4c5-795cdee562dd/kurum-otopark-hesabinin-olmamasi-ve-otopark-bedellerinin-buyuksehir-belediye-hesabina-yonlendirilmesi http://kamubis.com/decisions/SayistayFinding/090e1139-690d-478e-bdb1-09a65a7c8d5d/tasinmaz-formlarinin-duzenlenmemesi-ve-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e56a2881-493c-4047-a50f-c4c196133a2b/indirime-konu-olmayan-katma-deger-vergisi-odemelerinin-indirime-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/bcd424dd-fc13-4c86-8022-c2404c46b80a/buyuksehir-belediyesince-otopark-yerlerinin-isletilmesinden-elde-edilen-gelirlerin-kocasinan-belediyesine-aktarilmamasina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/44b29c61-b24c-4f43-952a-28bf6b67520c/gecekondu-kanunu-geregince-tahsil-olunan-gelirlerin-ayri-bir-banka-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6b7fd6a5-b335-4bb0-9ed2-01c453b54597/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f9b525f2-b4a5-4a30-8b15-e1c56b1bac49/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ec2f6bd2-983a-44de-ae7a-d583bb2dc81d/sayistay-ilamlarinin-kisilerden-alacaklar-hesabina-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d207bd8e-ed90-4611-9687-7c4666489a3d/vergi-odeme-yukumluluklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-gecikme-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/ca694129-1980-47a0-952f-43fa7e4c32a7/serbest-tuketici-olan-sirketin-elektrik-enerjisi-alimlarini-ihalesiz-yapmasi http://kamubis.com/decisions/SayistayFinding/de4f28a2-890a-4714-b23a-cc7ca2ed4aa9/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/2eb44adf-cc81-43bb-ac36-d80632ec7f86/iscilere-yillik-izinlerinin-mevzuatina-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fdd4fe81-a9c6-44e2-bcc5-f49f05786d06/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/584ea1d6-569e-40df-9a86-d1dcc606accf/sayistay-ilaminda-belirtilen-gercek-sorumlularinin-muhasebe-kayitlarinda-gosterilmemesi-ve-gereginin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d356faa4-4722-46bc-8088-eb1ff94eed6d/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/64685949-b152-4c63-afe9-f4dd9886b8a1/faaliyet-alacaklari-kapsaminda-olmayan-bazi-alacaklar-ile-diger-faaliyet-alacaklari-kapsamina-giren-tum-faaliyet-alacaklarinin-gelirlerden-alacaklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/01a60894-5fe7-4734-ac71-b66ecdc3b5a7/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/a7787510-6df1-4eae-9cd0-01d0e0707696/elektrik-enerjisi-alimlarinda-muaf-olunan-tasinmazlar-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/e62e0ba9-248b-4086-9754-37b90baf4c4b/ilce-belediyelerince-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/832c913c-7efd-4e8d-ac09-fee744a60ff7/otopark-yonetmeligine-gore-ilce-belediyelerince-gonderilmesi-gereken-otopark-bedellerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/75fb7053-bbe1-4a37-a811-939e8d355f00/kidem-tazminati-karsiliklariyla-ilgili-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cefcdd5b-9a2b-4b6b-b026-62807bcbcd42/iller-bankasi-ortaklik-payinin-bilancoda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/7546c32a-781f-4945-8a10-fc1576fe8f10/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/abdd03e1-d804-43ef-a33f-52819a56a4b1/ilce-belediyelerine-kati-atik-tasima-bedeli-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/9da988d0-41f1-4d8a-94d3-52e3becd41ee/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ec6f0174-0e73-4a81-91f6-a60b16d81939/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/daffd27e-985e-4781-9019-0653bad05870/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerine-iliskin-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/88f59064-4239-4ba2-a89f-c4a123f89d21/gecici-izin-belgesi-ile-isletmelerin-faaliyetlerine-sureklilik-kazandirilmasi http://kamubis.com/decisions/SayistayFinding/6b6299ee-f3b8-4213-86fe-8faa69865090/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/435a2d2d-d8cd-4cca-ac5f-36d824628c8e/kira-sozlesmesi-sona-eren-bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/843525d5-51e3-4212-83c6-85048b3419e1/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalari-ile-muhasebelestirme-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/7ea2f597-8980-4a17-8f88-20d882192d06/gecikme-zamlarinin-ilgili-oldugu-yilin-mali-tablolarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/74607fc3-9999-47ea-850d-23db70270131/kiraya-verilen-tasinmazlar-ile-bu-tasinmazlara-ait-kira-gelirlerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/627cb488-8e37-464f-865d-9e3c8e3fdd6e/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c0237548-e590-4654-b0a5-688a025e92a8/yapim-islerinde-butun-riskler-sigorta-policelerinin-sozlesme-ve-sartnameye-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/ff3bec9d-41f8-4fab-b3a5-d46a0d7dc9c3/mevduat-faiz-gelirleri-uzerinden-yapilan-stopaj-tutarinin-butce-giderleriyle-iliskilendirilmesi http://kamubis.com/decisions/SayistayFinding/918e7e9b-be1f-4339-b0f6-3381d6b63a80/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/758cd8df-d9fe-4420-ac2d-ff09fb532ea4/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/b96ce8df-a229-4386-a3a3-3ec335b68a51/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/e92fa579-d7ea-4e00-a497-be034dbd94e1/araclarin-muayenelerinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e5d8ac53-7720-4f79-a3d2-d4522ff0fafa/izmir-banliyo-tasimaciligi-sistemi-ticaret-a.s.nin-izban-a.s.-elektronik-ucret-toplama-sistemine-iliskin-protokolu-imzalamamasi http://kamubis.com/decisions/SayistayFinding/1a4bb8d5-96bd-4887-b285-2c1137b27a64/haklar-hesabina-kaydedilmeyen-alimlarin-olmasi http://kamubis.com/decisions/SayistayFinding/0b89c6dc-5f45-4625-86cf-2727437a178c/faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/6335875d-2d55-4e7d-8c4f-3d525eb7b919/harcamalara-katilma-paylarina-iliskin-uygulama-hatalari-olmasi http://kamubis.com/decisions/SayistayFinding/722744ab-667f-4930-b18c-4dcdb4fbda0b/yapim-islerinde-yeterli-degerlendirme-yapilmadan-sure-uzatimlari-verilmesi http://kamubis.com/decisions/SayistayFinding/4f7170e9-535b-44fc-941e-d2e5830bcbc6/tek-seferde-ihale-ile-temin-edilebilecek-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/8a8e1ab0-1cb1-4b3c-8c71-297390f82d45/su-kayiplari-tebliginde-bahsedilen-bazi-islerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8f9b6463-7448-48d8-8198-d22fc587075c/isverenlerin-hakedisinden-kesilen-asgari-ucret-destek-primlerinin-hazine-hesaplarina-aktarilmayarak-emanet-hesabinda-bekletilmesi-ve-issizlik http://kamubis.com/decisions/SayistayFinding/7a9a5339-fd30-48e0-a9c8-f190bf4a2579/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cd8947de-deae-4b16-80e7-bafd50db8d5b/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/3ddad954-51e0-47a6-96e6-c4f2dc26dbd4/hurdaya-ayrilan-duran-varliklarin-kayit-altina-alinmamasi-ve-takip-islemlerinin-tam-ve-dogru-bir-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e9adc2c2-1f27-49bf-8302-fa83a328bee5/diger-kamu-kurumlarina-tasinmaz-tahsis-islemlerinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/cb6d017a-40da-43cb-b871-a23f644bac27/kurum-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-birbiriyle-tutarli-ve-tam-yapilmamasi http://kamubis.com/decisions/SayistayFinding/15301075-11b8-4cec-94ad-6ccb813b1317/gecici-kabulu-yapilan-bazi-yapim-islerinin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3f7d73a2-937b-4790-9121-8d56ed774f7f/cesitli-kanunlar-ile-yapilandirilmis-alacaklarin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ede3c8cb-02a6-40d6-bf50-77fd0f5af61b/kamu-idaresi-tarafindan-tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/96133aae-e02a-42bf-ab1d-5ad9a4f8c91b/buyuksehir-belediyesinden-tahsil-edilmesi-gereken-yagmur-suyu-uzaklastirma-giderlerinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/9e6b9214-ce36-4c96-9f7e-ba6216ca79c2/bazi-duran-varliklarin-birikmis-amortismanlarinin-kayitli-tutardan-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/2798d64e-4558-495c-80d3-0c0b39563e5d/faaliyet-alacaklarina-iliskin-tahakkuk-kayitlarinin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3615030e-0799-4b72-9e3c-61e9d215c887/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e02ff167-0429-48b5-8599-9e748b97e5f9/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/37878296-312b-4478-a666-67068f7d5aa5/genel-butce-vergi-gelirlerinden-ayrilan-payin-iller-bankasi-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ba4befe0-5bbf-4727-9338-806abf161914/kamu-ihale-kurumundan-uygun-gorus-alinmaksizin-dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlara-iliskin-yasal-limitlerin-asilmasi http://kamubis.com/decisions/SayistayFinding/7f8cac23-0fe6-4760-a418-3d4678a83f97/dayanikli-tasinirlar-listesinin-guncel-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/b5402323-5b5f-4f49-8073-af0b02248f6f/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6329c42e-703e-4f77-a763-f2e36d0f7981/dogrudan-temin-yontemi-ile-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e686a318-3c88-4fc3-96e2-b7d6d5438887/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/6c932abd-df3c-4485-81e9-2921624b918d/sosyal-denge-odemelerinden-sozlesme-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/bb9b668e-0cd3-4fea-96b0-4cf0955be003/isci-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/167467a0-2345-41cc-8ef6-46ffa10d8de0/muafiyet-kapsamindaki-tasinmazlari-icin-elektrik-tuketim-vergisi-ve-trt-payi-odenmesi http://kamubis.com/decisions/SayistayFinding/2830dfc9-7794-4a95-bcea-b3845d5da3ca/tahsil-edilen-kisilerden-alacaklarin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/80762c32-a144-4ecb-8e19-094f79454de5/kamu-idareleri-paylari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4d810c55-489e-412c-b899-dae300407632/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/54cb9843-530c-4a7f-bd44-711208b05080/bina-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/425f2ca2-9e13-48a5-8be1-bad6478cf776/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/80c9b6d3-afdb-48c5-ad00-83cf8f0f3d54/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fef3d3d7-2a70-41f7-a815-f2f7a2e34de6/tasinmazin-genclik-ve-spor-kulubu-dernegine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/84735b36-866f-4eec-a508-bbeee0282751/bazi-ihalelerde-sosyal-guvenlik-kurumuna-bildirim-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/cd8ec3a6-eba0-4657-85a0-4f1cf0f17c1c/ihalelerde-sirket-ortaklarinin-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/777003fb-e558-4433-a237-f1f7a0f1e764/sozlesmeli-personele-yapilan-sosyal-denge-tazminati-odemelerinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/6fc08660-06d0-4f56-9716-b753a0ac4c1f/ilbank-sermaye-kesintilerinin-butce-giderleriyle-iliskilendirilmemesi http://kamubis.com/decisions/SayistayFinding/0c890c3d-c3cb-477b-b3c4-0618e2cd24e0/bakanlik-izni-alinmadan-yabanci-mahalli-idarelerle-kardes-kent-iliskisinin-kurulmasi http://kamubis.com/decisions/SayistayFinding/e72e4815-1dd1-4c2b-9289-37164245a6fa/genel-aydinlatma-kapsamindaki-parklarin-isletme-yukumlulugunun-enerji-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/24544bb4-9e43-4d6c-af71-e9f01257a287/tasinmazlarin-suresiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/36360a5e-2b58-49f4-8b33-6b2ab9856324/idareye-ait-bazi-yapilarin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/a2cb3524-a0fb-4993-82e8-491b328a540a/teskilat-semasinda-yer-almayan-ve-fiilen-icra-edilmeyen-mudurluklere-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/dbd71858-503a-4d8c-aadc-f5e37534690c/ihale-komisyonlarinda-muhasebe-veya-mali-islemlerden-sorumlu-uye-gorevlendirilmemesi http://kamubis.com/decisions/SayistayFinding/837170bc-c07e-42ee-bca1-9a306c5d0450/imar-programlarinin-zamaninda-hazirlanmamasi-nedeniyle-110-oraninda-emlak-vergisi-uygulamasina-devam-edilmesi-ve-kisitliligi-devam-eden-alanlar-hakkinda-tam-verinin-olmamasi http://kamubis.com/decisions/SayistayFinding/d154695c-3a78-4657-a768-21ef5a911583/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b86e7d60-b994-4b87-b17b-210c0309cd78/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/2a9bded4-0894-4db5-a3eb-7b6acb23443b/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/2f62417f-f395-438c-844a-0d2fe54eae80/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/de9245e7-5456-4d8b-b09a-3bd314170f49/belediye-sirket-personeli-dahil-personel-giderlerinin-yasal-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/32934e11-26d8-4b73-b7a7-a9260c99a430/sokaklarin-kazisindan-elde-edilen-gelirlerin-bayrakli-belediyesine-aktarilmasi-icin-gerekli-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d9e686cb-627d-47f4-a744-b1a279aaee77/is-yeri-acma-ve-calisma-ruhsati-verme-yetkisi-belediyede-olmayan-bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/85fd14c7-fc8f-4496-a49c-a3b98a5d4535/temsil-agirlama-toren-fuar-ve-organizasyon-giderlerine-iliskin-odenegin-baskanlik-makami-yerine-diger-harcama-birimleri-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fce6dccb-5856-4853-a7c2-c307e9f3c8f3/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/bd714b25-cc50-43dc-8ac4-90b7edeeb596/kiraya-verilen-kent-mobilyalarina-iliskin-ilan-ve-reklam-vergisinin-tahakkukunun-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/5f1b99be-2f80-453a-8a63-c87cb615d5c7/idareye-bedelsiz-devredilen-tasinmazlarin-tapu-tescil-islemlerinin-tamamlanamamasi http://kamubis.com/decisions/SayistayFinding/80c45fea-e4a7-41cd-bbd7-ed44fbbe71f9/idarenin-tasarrufuna-intikal-eden-duzenleme-ortaklik-paylari-ile-idare-tarafindan-kiralanan-tasinmazlarin-tasinmaz-form-ve-icmal-cetvellerine-kayit-edilmemesi-ve-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4bec5579-980c-4586-b0fe-c4afa7397205/idare-aleyhine-acilan-kamulastirmasiz-el-atma-davalarinda-tapu-kayitlarinin-idare-adina-tescil-edilmemesi http://kamubis.com/decisions/SayistayFinding/8850c56a-85aa-4107-af07-0ae057d3ca05/idarede-kullanilan-tasinmaz-bilisim-sistemi-ile-muhasebe-sistemi-arasinda-entegrasyonun-olmamasi http://kamubis.com/decisions/SayistayFinding/364bc60d-626d-4586-bfd5-e653fcf6618b/butce-emanetlerine-alinan-tutarlarin-muhasebe-kaydina-alinma-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/0c2eb201-9ef0-485d-bc21-72a1a6744097/ilk-madde-ve-malzeme-hesabi-ile-giderler-hesabi-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/e540d75e-f40b-4feb-8d24-1f7f57d15be0/dagitimi-yapilamayan-avukatlik-vekalet-ucretlerinin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/2c8dcb43-3b5c-4219-8c02-4db00722bef6/asgari-ucret-prim-desteginin-genel-butceye-gelir-kaydedilmek-uzere-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ebad5c71-1208-4587-ba96-3f61c9f2f458/hurdaya-ayrilan-duran-varliklar-icin-ayrilmis-amortisman-tutarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7a505ccf-40c3-4408-a7c3-6fdaffcf837b/belediyenin-ilbank-sermaye-payinin-mali-rapor-ve-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/9a7fa50d-c016-446c-a573-30adfcda5472/amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/3be43e1f-7a6a-42b3-bc82-9522a4e95451/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d88ecfd8-a0ee-4de8-a16a-6afaea832190/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/56c23dae-354c-4006-83bb-40cc1cb6ffba/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6a617b5e-a6cf-422f-9cc7-e16cd208e112/hazineye-ait-tasinmazlarin-satisindan-belediyeye-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a60ff69a-1931-4c20-a890-a6ca218cc843/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/04f6fcc5-9ff4-4b48-8c09-aabe715424db/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2f1eede3-dc4b-4c32-be4c-ebf71a1fa7e7/eglence-vergisine-tabi-faaliyetlerde-bulunan-isyerlerine-eglence-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/2dc98902-bb03-4dbe-b39e-4153ee74c448/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/1234d072-d6b1-451e-a41a-3c729b720898/parasal-limitler-dahilinde-yapilan-mal-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a042f6cd-7017-49e4-abab-d7beb74f2f42/gecerlilik-suresi-dolan-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/83356d48-62a5-48b6-b250-fcc16c4ac266/kiraya-verilen-duran-varliklarin-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/303a0e81-f939-4576-8f10-66b6356a3808/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/49fad1f8-0fa1-4ad2-b489-289a248e76bb/bazi-bilgisayar-yazilimi-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/75830fc5-2b7a-4b71-8ed5-8ee80961ec38/genel-hizmet-alanlari-ile-orta-mallarina-iliskin-kayitlarin-iz-bedeli-uzerinden-yapilmamasi http://kamubis.com/decisions/SayistayFinding/19450dbc-e2cd-4a8d-8d9e-2276abf44641/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/be8ee332-56d9-4e07-a63c-d1a96d64467d/sayistay-ilamlari-cetvelinde-yer-alan-kesinlesmis-ilamlarin-yerine-getirilmesinde-mevzuatta-yer-alan-surelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9e8a6790-13f6-4e5f-bd11-2c02ba85082b/ilce-belediyelerince-otopark-gelirlerinden-buyuksehir-belediyelerine-aktarilmasi-gereken-tutarlarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cfa93276-8303-4fb7-86ac-fdff72fc618d/yuklenicinin-teklifinde-cok-dusuk-fiyat-teklif-ettigi-imalatlarin-yapimindan-vazgecilip-yuksek-fiyat-teklif-ettigi-imalatlarin-miktarlarinda-artisa-gidilmesi-sonucunda-isin-daha-yuksek-fiyatla-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/cda168c4-2de1-4052-bf2a-aefbe3efe22f/is-kanununa-tabi-olanlarin-yillik-izinlerinin-zamaninda-kullandirilmayarak-gecmis-izinlerin-biriktirilmesi http://kamubis.com/decisions/SayistayFinding/b51d9f25-9a38-45e8-b6bb-848935008b2d/imar-plani-degisikligine-dair-deger-artis-payi-hakkinda-yonetmelik-uyarinca-kurulmasi-gereken-kiymet-takdir-komisyonunun-kurulmamasi http://kamubis.com/decisions/SayistayFinding/1b0402a9-9064-4c67-81fb-a5993accb6ed/emekli-ayligi-almaya-hak-kazanan-iscilerin-emekli-edilmesi-sirasinda-ihbar-suresi-verilmesi http://kamubis.com/decisions/SayistayFinding/7abf27e9-ea88-4328-8bee-cb60ee926b8b/sirket-iscileri-icin-odenen-kidem-tazminatlarinin-rucu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/11e0a6e3-3c2f-4f0c-8a31-adea84235a1f/buyuksehir-belediyesine-aktarilmasi-gereken-cevre-ve-temizlik-vergisi-paylarinin-mevzuatin-ongordugu-surede-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f468fdf9-f226-43ae-ac88-b4415f592968/alinan-teminat-mektuplari-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b48f037e-369f-44ed-b897-f2211222de66/dogrudan-temin-usulu-ile-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8da68e2b-c527-4a21-9287-cfdf07e1d06a/4734-sayili-kamu-ihale-kanununa-gore-temel-ihale-usulu-ile-yapilmasi-gereken-bazi-alimlarin-dogrudan-temin-ve-pazarlik-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/b53296e0-1a71-4c07-a833-dc0ee539fd90/sosyal-guvenlik-kurumu-ek-karsilik-primlerinin-tahakkuk-kaydinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c4fe07ba-01cf-4249-b6be-e99fcab0649c/diger-borc-ve-gider-karsiliklari-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0f2b869f-cb86-44b6-b31f-7a7e5d8a7af1/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d2f13f15-95d4-43ff-8aaa-74437054d9a1/maddi-duran-varliklar-hesap-grubunun-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c7936737-dbaa-4ed4-a2b4-83396479359e/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/8b03b6a6-0173-4e84-ad73-4c707c44e532/dernek-ve-vakiflarla-gerceklestirilen-ortak-hizmet-projeleri-icin-buyuksehir-belediye-meclisi-tarafindan-proje-duzeyinde-karar-alinmamasi-projelerin-genel-bir-protokol-yapma-yetkisi-kapsaminda-yurutulmesi http://kamubis.com/decisions/SayistayFinding/2f023d18-5aa3-4bbe-bc82-e009a64f1b41/dernek-ve-vakiflar-tarafindan-gerceklestirilen-projelere-iliskin-tasinmaz-tahsislerinde-buyuksehir-belediye-meclisi-karari-ile-cevre-ve-sehircilik-bakanliginin-onayinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1f04f006-8e11-4286-b613-defd1371756a/ihale-yoluyla-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-sozlesmesi-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6802ca0b-c0d4-4f80-ad98-cc1f0b9adabf/isletilmesi-devredilemeyecek-olan-belediye-mulkiyetindeki-yerlerin-ihale-yapilmadan-belediye-sirketlerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/93302577-8ba8-477e-be7d-bff4cf7d5e49/toplu-ulasim-hatlarinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6185dde4-37ff-4730-8b60-d6367fb920b4/muhasebe-kayitlarinda-yer-alan-gelir-tahakkuku-verileri-ile-gelir-servisi-ve-diger-tahakkuk-birimlerinin-tahakkuk-verileri-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/0ae5e621-883e-42a8-8736-6865b5636029/amortisman-defteri-tutulmamasi http://kamubis.com/decisions/SayistayFinding/d908c620-153a-4c9a-9f8d-972c88f5a9d7/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/490d3caa-f59f-4283-9f35-2cf1b53771f5/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/541a5b22-155a-4d4f-b32c-e21ff574eae0/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/6ba6cb05-8d52-4591-aed8-92794fc99c46/belediyenin-kamuoyuna-aciklanmasi-zorunlu-bilgi-belge-karar-ve-raporlari-internet-sitesinde-yayimlamamasi http://kamubis.com/decisions/SayistayFinding/da23ae6c-8a38-49a6-ac24-3810106ab229/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4a3986d5-0d54-41c1-ba2b-a935d4886327/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/1973f213-09dc-4a9a-8f02-deae3492e6eb/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f5ffb0db-4b95-4983-98f1-b3953f60e3c1/isci-statusunde-istihdam-edilen-personelin-2020-yilina-iliskin-kidem-tazminati-karsilik-tutarlarinin-2021-yilinda-muhasebe-kayitlarina-alinmasi http://kamubis.com/decisions/SayistayFinding/2b8072a5-4dbc-4e20-a1be-3f3695897f55/tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c1679f3b-794b-400f-9833-2932996cc501/muhasebe-kayitlarinda-yer-alan-gelir-tahakkuku-verileri-ile-gelir-servisi-ve-diger-tahakkuk-birimlerinin-tahakkuk-verileri-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/afe9dff0-4e21-4002-b03e-3b6da2c76065/hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4ba7944d-5ce6-4c47-bd75-37c96433b1cd/banka-kredilerine-iliskin-hesaplarin-donem-sonu-isleminin-hatali-yapilmasi-ve-kredi-faiz-tutarlarinin-mevcut-durumla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/e7a0a555-97e9-40a8-8467-1b0e1cf8dda0/belediyenin-ortakliginin-bulundugu-mal-ve-hizmet-ureten-kuruluslardaki-sermaye-payinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7fd98dea-fea1-4f45-b41b-ca1957fcd103/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/b90fa176-0021-450a-9710-2f939a75417e/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/bddc4c43-67e4-4686-9380-427d47c63eeb/mali-tablolarin-eki-olarak-onemli-muhasebe-politikalari-ve-aciklayici-notlarin-sunulmamasi http://kamubis.com/decisions/SayistayFinding/5b747ec5-0c28-438a-8a5a-5b1af925fdec/yapim-islerinde-yaklasik-maliyetin-gercekci-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/3e3ac1f7-dd3a-41f2-86a4-6e08e60dfdbb/yapi-kullanma-izni-harcinin-mevzuatin-ongordugunun-uzerinde-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/88dad0dd-f862-4d94-91c4-972ba6f93fa9/yapi-kayit-belgesi-alinan-yerlerin-emlak-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b98ea0c9-35d3-4f95-83a0-c357b8f8b166/tasinmazlarin-kamu-kurum-ve-kuruluslari-disinda-ozel-hukuk-tuzel-kisilerine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9fbefe0f-d859-4562-baa3-5f27486b56db/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/1f94654a-8c5d-45fa-ad59-08debe5c0acb/sozlesmesi-feshedilen-isten-kaynaklanan-zararlarin-tazminine-yonelik-islemlere-baslanilmamasi http://kamubis.com/decisions/SayistayFinding/ae09e711-7e9b-4b52-807b-8767c2423e06/sokak-hayvanlarinin-verdigi-zararlar-nedeniyle-acilan-davalarin-belediyeye-mali-yuk-getirmesi http://kamubis.com/decisions/SayistayFinding/afaeb2c8-8855-4c2e-811d-cb80f55b041b/kurum-mali-tablolarinin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/43f9e7a3-342a-4350-b052-26e3c5598a01/ihtisas-komisyonlari-ve-bu-komisyonlarin-calismalarina-iliskin-usul-ve-esaslarin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/53e9545f-8b3c-429a-87dd-99903da5d1c2/ecrimisilin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/f8561c09-791c-4699-92d2-47ef021a978b/donem-sonu-islemlerinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/82942824-74c7-436c-b4a6-ee1a493b00a8/butce-ici-isletme-ve-sirketlere-iliskin-faaliyet-izleme-ve-degerlendirme-raporu-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/420f5325-52f3-431d-aa0c-b2f21eed17e2/belediye-encumeninin-ayni-durumlar-icin-farkli-karar-almasi http://kamubis.com/decisions/SayistayFinding/3a65368e-9812-4e94-a10b-925a1521f577/hurda-islemlerinin-saglikli-bir-sekilde-yurutulmesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/28052fdc-7fea-48a6-a45f-d094c2dbe94d/banka-hesabi-ve-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/c30c8f61-3f84-4d9a-aab0-865829ac1575/makine-ve-techizatlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/86d9ab3c-e11d-4471-9aa3-b7943eb50a72/hakedislerden-kesintisi-yapilan-asgari-ucret-destek-tutarlarinin-ilgili-muhasebe-mudurlugune-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0f70a840-95d7-4009-a997-75e74c8a9e63/belediyenin-iller-bankasindaki-sermaye-payinin-mali-rapor-ve-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/98cbab41-8bb0-4d96-85c8-f12baa02b048/indirim-konusu-yapilmasi-gereken-kdvnin-indirilecek-katma-deger-vergisi-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/26242be5-59ee-4eec-a141-6ddb75bee9e6/mali-tablolarin-tasinmazlara-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/1e0b8dd2-34fd-4492-b59d-42f5a39c6651/sozlesmelere-dayanilarak-girisilen-taahhutlerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/6896b1d5-bd7a-46dc-a241-ce7853d2d67e/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b564a22a-d440-417d-b1a3-cc9e1cbafb5b/personel-giderlerinin-belediye-kanununda-belirtilen-ust-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/612147e6-8ee3-46b0-930d-8405c4c607e9/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a7190a82-0dc2-43a4-8848-0f3ca60b3ab9/gelirlerden-takipli-alacaklar-hesabinda-kayitli-belediye-alacaklarinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/e246f413-a0ef-40b5-a572-953c9598ea0c/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/2564e103-b2f2-44e9-a2a6-4e8068e9f213/sirket-yillik-faaliyet-raporunun-mevzuatin-ongordugu-asgari-icerige-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/59311c8d-3b5d-41bf-b517-d663efac8fb4/sirket-muduru-tarafindan-kabul-edilen-teskilat-semasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/03503b4b-1b5d-42a2-9cd7-22ac1e74c179/sirkete-isci-alimlarinda-ilanlarin-iskura-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/c94edd80-3c5d-4d50-9aec-fb55262fd8a2/sirket-calisanlari-ile-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/f92e8cb3-168d-4d3b-a81f-9bc71ddf1a2f/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c01bd2a6-ff4b-4c90-b223-390733d63ad7/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/75ebf708-c3b5-40f9-ba18-0f02878036db/sirketin-surekliliginin-saglanmasina-yonelik-gerekli-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/dedde3d1-e6d0-44c5-bcff-6fdebd489fa2/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6ff0f9de-6107-497e-a0a9-b380d806f756/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e85350b3-1112-47dc-8dd8-943894ffddfc/mahsup-donemine-aktarilan-avans-ve-krediler-hesabi-ile-iliskili-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/19e75919-fc2d-4faa-a96e-5c05cb20c852/kamu-idarelerinden-alinan-proje-yardimlarinin-butce-hesaplariyla-iliskilendirilmemesi http://kamubis.com/decisions/SayistayFinding/7774cd32-aa47-4a39-be6c-6eb691a44047/adana-su-ve-kanalizasyon-idaresi-tarafindan-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-zamaninda-aktarilmamasi-sonucu-olusan-gecikme-zamlarinin-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/10f03109-d469-42ff-bed6-a56079617af9/belediye-sirketine-yonelik-sermaye-taahhutlerinin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8e16d279-38ee-49e1-8267-ff690638ff09/asansor-isletme-bakim-ve-periyodik-kontrol-yonetmeligi-hukumleri-geregi-idareye-aktarilmasi-gereken-payin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/82db3bb1-3ccf-48e6-a3e5-ccb238b47ef4/belediyenin-mulkiyet-ve-tasarrufu-altinda-bulunan-bazi-isyerleri-icin-kiralama-yontemine-gidilmesi-yerine-isgal-harci-alinmasi http://kamubis.com/decisions/SayistayFinding/92de31f9-03ce-400d-aa6d-6f94d3d01580/yasal-sure-sinirlamasina-ve-ihale-usulune-uyulmadan-kiraya-verilen-tasinmazlara-iliskin-kira-sozlesmelerinden-bir-bolumunun-feshedilmemesi http://kamubis.com/decisions/SayistayFinding/1af13f52-dc83-432b-beab-352d8bece318/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-yasal-sinirin-uygun-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/6af5341d-31f3-4d92-9e49-37aa3e0b2872/muhtelif-ihtiyaclarin-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ae5d4a37-b720-4aa1-abcc-133b99527c4d/yevmiye-defterinde-bos-yevmiyeler-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/a8230d05-e677-4fa6-922b-b9467fcb104b/belediye-meclis-uyesi-ve-personeline-bazi-hizmetlerin-indirimli-olarak-sunulmasi http://kamubis.com/decisions/SayistayFinding/bfae3d7f-8323-476a-8dd2-42b4a4b747dc/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/54ad8ea8-1314-48ec-82f4-dc94717bd2c6/hazineye-ait-ve-diger-kamu-idarelerinin-kullaniminda-olan-tasinmazlara-belediye-tarafindan-yapilan-yatirimlarin-belediye-varliklari-icerisinde-gosterilmesi http://kamubis.com/decisions/SayistayFinding/f7ba8f28-4cd3-4f5f-8310-2ff795d955b1/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f1bcf080-7593-41ee-bdea-5fefa4dcdf43/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-imtiyaz-hakkinin-ihale-edilmeksizin-ve-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6aed8b47-fd50-4eaf-87d2-e965e5b03194/tasinir-mal-yonetim-sureclerinin-etkili-isletilmemesi http://kamubis.com/decisions/SayistayFinding/1f39adc7-ac94-42c2-857f-3e7753474334/kira-suresi-sona-eren-bazi-tasinmazlarin-ecrimisil-alinarak-kullandirilmaya-devam-ettirilmesi http://kamubis.com/decisions/SayistayFinding/8ba76b6e-40e6-497c-895a-bf4273bf92b8/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/e8eaba08-d778-4cfe-bf68-4276f0fa5d22/sayistay-ilamlari-ile-hukme-baglanan-kamu-zararlarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7a804006-9d5f-43f2-9810-76d64021403e/elektrik-alimlarinda-serbest-tuketici-sifatiyla-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/861ece62-beb3-4ebd-b368-7f779d28d3ac/isletme-hakkinin-devri-niteligindeki-odemelere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmamasi http://kamubis.com/decisions/SayistayFinding/78d19b24-6743-4824-b35a-2b5b16d6e149/imar-kanunu-uyarinca-alinmasi-gereken-otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9bc7a9ca-a714-42e4-a71d-b387c83e43ce/hesaplanan-katma-deger-vergisi-hesabinin-eksik-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d8b13062-872e-4cf2-a359-ced2e7800a3d/haklar-hesabinda-izlenmesi-gereken-bilgisayar-yazilimlarinin-demirbaslar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/295af21d-d457-4476-9739-9403b890bec8/belediye-lehine-karara-baglanan-davalardan-tahsil-edilen-avukatlik-vekalet-ucretlerinin-5lik-kisminin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f4155c1a-bf1b-4e9b-81ba-a2d1cf92eb7b/iller-bankasi-ortaklik-payinin-mali-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/2b3441e3-05bd-49e2-9f58-7519c9f3920a/buyuksehir-belediyesi-tarafindan-aktarilmasi-gereken-paylarin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ba7783b-67ff-4d14-b602-bcac06d50fe0/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/eaae1d35-d105-49af-90db-473cff9b7e71/satisi-yapilan-tasinmazlarin-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/b5ef0060-185f-4c32-acd7-0265a8100821/tasinmaz-kayitlarinin-gercek-durumu-yansitmamasi-ve-tasinmazlarin-mali-tablolarda-tam-ve-guncel-degerleri-ile-yer-almamasi http://kamubis.com/decisions/SayistayFinding/be1c137e-323b-4995-af66-4ecc119e8c68/tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/73cb25c7-f3bb-4182-82b0-13aa645ae1a9/uzun-vadeli-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/57c8dc87-9766-4ede-becf-8d03b1b1a438/gecici-kabul-noksanliklari-kesintilerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7093427d-583a-4242-ab81-4aa8f4ca34e0/yevmiye-kayitlarinda-muteselsil-sira-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/751e36bc-4a4e-4e14-8ee3-ef35b6892d86/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/9cd7cbd8-5c18-4ff2-9db8-0c64ea86bff4/sosyal-denge-sozlesmesine-konusu-disinda-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/03da3d4e-7f21-4686-844e-74ae9f5a45f6/kredi-karti-ile-yapilan-tahsilatlarin-suresi-icinde-banka-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/6c2e6502-b223-480f-b369-94c9b220abfc/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/60761e84-ef93-45d9-9efc-efa0868c0d5a/imar-cezasi-uygulanmasi-gereken-durumlarda-suresi-icinde-encumen-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/b42cf583-7679-4aa1-8719-78954897b220/elektronik-haberlesme-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/6f116f1f-c2aa-4778-803c-18c0410dd7cb/belediye-sinirlari-icerisinde-bunulan-bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/b4adba4b-9c6f-4435-84d8-8bb6751aa74e/muaf-olunan-elektrik-tuketim-vergisinin-odenmesi http://kamubis.com/decisions/SayistayFinding/36e52664-3f10-467a-8c57-523342c35c58/suresi-icinde-mahsup-edilmeyen-ve-mahsup-donemine-aktarilan-avanslarin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ae8050bb-451a-446e-887d-4a332e6c019a/bilgisayar-yazilimlarina-iliskin-alim-ve-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d22f09bd-5bae-46d0-8e59-0034392db656/tasinmaz-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7171a6cc-9d53-4efd-aa47-f885c1b27c15/iller-bankasi-sermaye-payinin-mali-rapor-ve-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/e59ff66c-1e15-4757-b920-a9e042f496a8/belediyenin-sirketlerindeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/f9ccc3eb-fe21-4e2d-9921-fd7a1b802918/bakim-ve-onarim-giderlerinin-yapilmakta-olan-yatirimlar-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/2b834cff-61df-4d62-9966-14750525a81e/tasinmaz-satislarina-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/a60d59b4-4a25-4844-a2cf-7d0d925c8225/tasinmazlarin-kooperatif-ve-pttye-bedelsiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/a095aafe-c31a-4b5f-9656-11ad55b83f38/tasinmazlarin-kaydina-iliskin-form-ve-icmal-cetvellerinin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/7468b7f2-1c22-46ef-aa45-2a30aaedb8c3/sirket-iscilerine-odenen-kidem-tazminatlari-tutarlari-icin-sorumlulugu-bulunan-alt-isverenlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/f1eaf462-990a-4d5a-bed6-f1e3608ac695/sosyal-denge-sozlesmesinde-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5faa8729-383d-400c-b97a-b75403c0ccbc/kompanzasyon-sisteminin-kontrollerinin-yapilmamasi-nedeniyle-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/f75f8373-7415-48e8-b75e-92d47f76a994/maddi-duran-varliklarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/db569bfa-c558-4d5c-b5c6-40e065b4e476/temsil-agirlama-butcesinin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c4cc4dea-3a72-45bf-b5da-0821f40628f5/amator-spor-kuluplerine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/c164dba1-6426-4827-a4a4-4564aeec2a69/idare-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2cd138bc-6df1-476c-a85e-ff2680294743/kamu-kurum-ve-kurulusu-niteliginde-olmadigi-halde-elektrik-dagitim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/6140af21-5b47-404c-8381-016cdef9fe9c/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/b63c2ebc-bec3-48cb-8429-38b224917280/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/1bab8f9b-1e57-4cef-ae41-05ec177a7e3d/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/740cb65d-7fe7-4c32-a7e0-f22afabd2000/eglence-vergisi-mukellefi-olan-is-yerlerinden-bu-verginin-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f4de6f30-41ff-4646-a80e-17161773bf3b/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/75e80fd2-b680-48a1-a463-1989fe886b4e/cevre-temizlik-vergisi-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/256fc098-939e-4fc7-baac-070e0f081daa/yapim-islerinde-nakliye-birim-fiyatlarinin-tespitinde-a-katsayisinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/26ab9b3e-9baf-44ca-bee0-b11561fc8da1/iscilere-yillik-izinlerinin-mevzuatina-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ab9b8e67-23f8-40a6-abe0-a80e0542daa2/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/a70ce702-51e7-464f-81f4-7358371758db/sosyal-denge-tazminati-odemelerinin-net-belirlenmesi-nedeniyle-gelir-vergisi-matrahina-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/c2a6af57-eaa7-428b-83e2-cf9242f63861/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7a00086a-6630-448d-9c1d-f1246d75a20d/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6d41bba8-409a-4bc6-ad76-7ba5444c5746/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a46eef58-f685-4aea-a9c9-635d7fd8bfba/idareye-hibe-edilen-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c6837840-974f-46f4-bf99-a26b189c6aa7/sayistay-ilaminin-kisilerden-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0674f159-831a-428b-bf69-b4a5d5b32397/kidem-tazminati-karsiliklarinin-eksik-tutarlarla-izlenmesi http://kamubis.com/decisions/SayistayFinding/6f1c92a5-9389-4661-9a29-5f687a8b0ab5/hakedislerden-yapilan-gecici-kabul-noksanliklari-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/224f9101-9896-4a75-9cdd-b59856b86708/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-bir-kismi-icin-ise-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/2227dbaf-21b6-4228-8c47-1dd07c30151f/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/c1a35c80-7f35-4f5a-9ff2-0d75e3cafd0d/sehir-ici-halk-otobuslerinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/7a947a0d-5007-4a5c-a826-07a6f7d0f5df/ilan-ve-reklam-vergilerinin-ilce-belediyelerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/fe404f8d-09fb-4e82-9e9d-57ad7b5a55e1/tum-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-2den-fazla-belirlenmesi http://kamubis.com/decisions/SayistayFinding/be6ab3f8-92a7-4750-bd68-ca21cc72da1e/is-artisi-yapilan-yapim-islerinde-tum-riskler-sigorta-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/757f9943-bd61-41c6-bee1-b521e64cb31c/ihale-ve-dogrudan-temin-yontemiyle-yapilan-alimlarda-muayene-ve-kabul-islemlerinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/bdf74c46-0e81-4fc0-97ec-edb19260efd7/yapim-ihalelerinde-yuklenici-tarafindan-bulundurulmasi-gereken-teknik-personel-konusunda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/2131f4ba-a3eb-4c12-a961-db4c0188a9fa/sirketin-kitap-kafe-temali-istanbul-kitapcisi-subelerinin-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/892ad78b-4dad-4405-87d6-e006f4903328/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyeye-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/56bcc19f-e1f0-4380-8a3c-b042afea619b/gorevde-yukselmeye-tabi-kadrolara-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/51a80de4-d151-4605-a681-2baf985f0b41/mahsup-donemine-aktarilan-avans-ve-krediler-ile-ilgili-kayitlarin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/17fd5bc9-ce3c-44e5-851d-45ca26b29326/buyuksehir-belediyesinin-kendi-sirketlerine-kredi-kullanimi-icin-kefalet-vermesi http://kamubis.com/decisions/SayistayFinding/43306a67-86ef-42dd-9f66-611fcada3827/yat-limani-isletme-hakkinin-bedelsiz-olarak-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/6d5f3ca7-392d-40d6-8642-43491bc0a884/indirim-konusu-yapilamayacak-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/5c42297b-f170-491b-8c3c-a6e46ed96bbc/tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesi-payinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7a5b6ff7-b6df-4785-a68d-82500877eaad/belediye-adina-tescilli-araclarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/860ab9f7-ccdf-4557-80bd-56d9df9fc42a/2021-yili-oncesi-icin-buyuksehir-belediyesine-gonderilmesi-gereken-otopark-bedellerinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e5e36b72-02e5-4a1c-ad08-b5b58f4305b1/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3f8f923f-5782-4cf5-bceb-be4971eba204/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/b9a52c0f-1724-4511-9198-399b0aeca61d/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/01a61646-a4fe-47c9-9aa7-f5da1dcb0a18/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/82e08dfb-4ec7-4433-98c0-db6ec0297c19/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-yatirim-izleme-ve-koordinasyon-baskanligina-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6314c26a-f3d9-43a0-ad61-f0f6dc4e3817/gecekondu-hesabina-aktarilmasi-gereken-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a210cac2-188a-410b-b167-d598e870cb0d/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b4069036-a56a-4479-8aa5-08c501227000/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/c54bc755-3c46-48f0-aedc-8305b7b881eb/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/71d5639d-cda4-48f2-9884-ec7000f0498f/amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/9779fdd5-b7e0-4e12-b9a2-1a5e0ad688be/yapilan-veya-yaptirilan-insaatlarda-yapi-denetimi-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/207a8d6f-cb14-402b-a508-14b17af5c240/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/f31c6919-82f2-4fb7-9399-3acc282616ce/kullanim-omru-tamamlanmis-veya-ortadan-kalkmis-maddi-olmayan-varliklarin-muhasebe-hesaplarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/f6fb6a45-3cd2-46fb-b23e-5b695aa737f0/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9d731a3c-4d2c-4470-979c-7b89654f96dd/canli-muzik-izin-belgesi-olmayan-eglence-isletmelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/73fd0932-2d4a-4a5c-a24d-fdd77c9468bb/akaryakit-istasyonlari-ve-icerisinde-bulunan-isletmelerin-yetkili-idare-tarafindan-ruhsatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/1ffc818d-fc00-4479-97da-f39838f51722/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyetine-devam-eden-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bf897100-6f6c-47b5-9ad8-c90eb797ff37/bazi-gelir-kalemlerinde-tahakkukun-tahsilata-donusme-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/5f9752c6-dfbe-49c2-a2a1-7b29933b4c27/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/abd81244-1bc4-437f-90b0-60ee9ae1e8cf/servis-arac-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/558f0a8e-ba22-4f1d-ba22-04c2b0f3efc6/ozel-toplu-ulasim-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/ee61dd7f-f6a5-493e-b7ff-b857883dd24d/su-kayiplarinin-onlenmesine-iliskin-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/c87e6e10-622d-4528-8812-ffab29ba9923/abone-bilgilerindeki-eksiklikler-sebebiyle-icra-takibinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/581a8041-4dd2-460f-a7b8-96fc99bdf152/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/4bbaacde-ad4d-4a94-858f-e722d8a70189/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/76009a96-2a6f-48f2-85cb-b440fc10e944/buyuksehir-belediyesinin-gorev-ve-sorumluluklari-kapsaminda-olan-yol-ustu-otopark-isletmeciligi-yetkisinin-idare-tarafindan-ortak-hizmet-projesi-kapsaminda-vakfa-devredilerek-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1d09a49f-36e9-445b-a89e-de0e38ecabcc/yapim-isi-kapsaminda-personel-calistirilmasina-dayali-hizmet-alimi-sonucunu-doguracak-sekilde-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/cb129c4b-71a4-4a9d-8da2-fe52fd4fcd40/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/b69cdab4-daf8-4064-9107-8f319fe66616/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bb99a65e-8573-4b12-8d0b-24cff668999b/gecici-kabul-noksanlari-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5c5b9d30-f057-499d-adba-3cbf46f9c951/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/0124eda1-f980-4f64-bb2d-5a53aa7aa009/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/350e2d04-2d23-4720-8009-881125c919ea/mahsup-donemine-aktarilan-avans-ve-krediler-icin-gecen-yil-butce-mahsuplari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ac23a7fe-31c8-42e1-ad88-7a31d8e7160e/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3ae2fb75-cf33-4f40-b50e-45423269b355/amortisman-ayirma-islemlerinde-hata-bulunmasi http://kamubis.com/decisions/SayistayFinding/35f9bee4-1010-4303-a437-dec246d7d854/belediyeye-ait-tasinmazlarin-degerlerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/5856cbf9-4f9a-4876-a0a5-a691f7905c81/indirimli-emlak-vergisi-oranindan-yararlanan-kisiler-hakkinda-etkin-bir-tespit-ve-inceleme-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/967d3ec9-e8c4-4573-a8b7-26e0624b55f7/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktariminin-yapilmayarak-idarenin-gelir-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e99694d5-bfef-4891-8d66-87d0c2cf7ce5/idare-tarafindan-alinan-yol-ve-kanalizasyon-katilma-paylarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/7e035e44-24f0-4daa-bc2c-e38b84b3e47e/belediye-gelirleri-kanununda-yer-alan-azami-tutarlarin-uzerinde-harc-tarifesi-belirlenmesi-ve-uygulanmasi http://kamubis.com/decisions/SayistayFinding/c81b89d9-1a15-4be3-93ca-f17884f997ed/baska-idarelere-yapilan-gecici-sureli-tasit-tahsislerinin-akaryakit-dahil-yapilmasi http://kamubis.com/decisions/SayistayFinding/e83daa2b-0160-4798-8b4f-5e871fb1be43/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/650320a1-9822-44d6-81fa-bf3c20f9b526/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/03cff315-4483-4196-ba51-cde7dd2b2d23/belediye-tasinmazlarinin-mevzuatta-belirtilen-sartlar-karsilanmaksizin-dernek-ve-vakiflara-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ee711da4-6a4b-460c-b08c-181e1937cc0c/kullanilma-ozelligini-kaybeden-araclarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/b3eb30e1-73f4-4449-97b0-b35701ce61cc/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/8b38ef77-7c74-4873-9714-f904ace07f5b/bilancoda-yer-alan-maddi-duran-varliklar-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/a48aa053-3802-4305-9d02-2975692d31c9/butce-ici-odenek-aktarimlarinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/1bf29173-1698-42f7-be3e-0bcecbeceaf1/kiraya-verilen-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/762bc12e-684e-476c-8324-66b336d411d2/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/5ce36601-1862-46f5-bd7c-c24535e96c55/belediyeye-ait-bazi-yapilarin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/dc2167a5-b902-4e0f-a18b-c07769274c34/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/238e5615-dd66-4bc9-819a-29fd3eb58a34/yeni-imalat-ve-yenileme-calismalarina-iliskin-su-ve-kanalizasyon-harcamalarina-katilma-paylarinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/6adfac02-4335-473f-9dff-f3ba3e6aecf3/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8e30c882-a4d8-4335-b80b-67e8d2f85610/gecici-kabulu-yapilan-islerin-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b9e58c79-0da5-47ac-98ca-6a2777834523/bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/63349b3d-fb06-4e41-8e5a-2f4cbcd1cf0c/tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0b51d896-1829-4cc8-a70a-7f861bb024f2/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/c2660f68-2c43-4ac3-94e6-9c558108fea8/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d4c98653-8758-4126-b299-f0051181c357/ilce-belediyelerinin-gorev-sahasina-giren-yerlerde-buyuksehir-belediyesi-tarafindan-asfalt-ve-parke-yapilmasi http://kamubis.com/decisions/SayistayFinding/9a500c0c-f651-4725-b07a-96a39631f1c2/izmir-sehirler-arasi-otobus-terminalinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/dfe8ac48-0c4a-4d3a-8039-e71a365074e0/belediye-envanterinden-cikarilan-tasitlarin-tescil-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/9f8c71d2-47f4-47f8-9a8c-982a5e2a45cc/belediyeye-ait-bazi-yapilarin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/6bdad49a-77c3-4f83-b123-899e0bd50152/ruhsatsiz-veya-ruhsata-aykiri-yapilarin-yiktirilmamasi http://kamubis.com/decisions/SayistayFinding/8daa9693-de23-4259-955c-9b5f29380f81/tasinmazlarin-kaydina-iliskin-duzenlenen-form-ve-cetvellerin-mali-tablolar-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/19e5f719-552e-4805-a877-8990ceccf80c/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1e683a73-08ae-41fb-9959-3f9c9656aef7/ilce-belediyesinden-kamulastirilan-tasinmazin-ilce-belediyesi-tarafindan-kullanilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/49b7ed08-5ac5-468d-b28c-a5e6ea1fbe07/imzalanan-ortak-hizmet-protokolunde-karsi-tarafin-yukumluluklerini-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/4ded6602-eeb2-4851-bb9a-5e079cc7f721/hafriyat-alanlarinin-etkin-olarak-kullanilmamasi-ve-hafriyat-gelirlerinin-ilce-belediyelerince-toplanmasi http://kamubis.com/decisions/SayistayFinding/9d00d87e-59e8-43f4-b0a2-eaec9a3d213f/iktisadi-tesebbuslerin-surekli-zarar-etmesini-onleyici-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/64bfde26-c2dc-42d7-b578-8b131a0aa07a/mevcut-uygulama-imar-planlarinin-ust-planlara-uyguluguna-iliskin-kontrollerde-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/6bc7d7b7-24fb-440a-b25e-1c96e09bc9f1/tarim-arazilerindeki-tarimsal-amacli-yapilari-duzenleyen-imar-plan-notundaki-parsel-buyuklugu-sartinin-kaldirilmasi http://kamubis.com/decisions/SayistayFinding/ecea174d-3e83-40f9-bcb0-b8ec054c03d4/bazi-ilce-merkezlerinde-ve-yerlesim-alanlarinda-nazim-imar-planinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/a9057395-2430-4586-af58-81b1f47c788e/bazi-halk-otobusu-hatlarinin-ihale-edilmeksizin-verilmesi-ve-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/6bcdbbc5-210a-4047-828c-e43974e8ea1b/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/710fe3da-1fc1-49ea-93e4-b112a69daf13/belediyenin-mulkiyetinde-bulunan-tarimsal-urun-elde-edilecek-zeytin-agaclarindan-faydalanilmamasi http://kamubis.com/decisions/SayistayFinding/f941971e-da2d-4579-b530-49de07043049/tam-adaptif-trafik-yonetimi-elektronik-trafik-denetleme-sisteminin-yatirim-amacina-uygun-olarak-calistirilamamasi http://kamubis.com/decisions/SayistayFinding/58617251-9de2-4b4b-8555-77cc72176220/tasinmaz-yonetimi-ve-kiralamalarin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6d07c4da-dd50-4a39-a9b2-3d40687daab3/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b6ce8a5f-0edb-45aa-abca-f48289553fdf/tasit-devirlerinde-hazine-ve-maliye-bakanligindan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/776e8164-87cd-4638-b1c2-4d3d5da70c20/su-abonelik-guvence-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/b6295c66-8ef5-4132-8e3e-cfb77408cbed/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/ed846254-bcf5-4bd7-814b-e14fb30a55d2/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-teknik-altyapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/ef3a94a0-837f-45e3-a61c-e239fcf6a870/idarenin-onayi-alinmaksizin-altyuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/b7ff678b-388a-47b7-b1b4-7d337e5d5d41/ilce-sinirlari-icinde-faaliyette-bulunan-bazi-isyerleri-icin-cevre-temizlik-vergisi-mukellefiyetinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/e7e6abcb-47b0-4fde-a672-884bf2342a42/toplu-ulasim-hatlarina-iliskin-isletme-hakkinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2f49c856-f59e-40ff-b2c6-a3f7c2a64091/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/49417603-9d44-4670-a991-11e145c4f9a2/hafriyat-ve-insaatyikinti-atiklarinin-kontrolu-ile-buna-bagli-gelir-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/ace6a1b0-ef3f-4962-8892-6169b9a77a91/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesine-iliskin-herhangi-bir-faaliyetin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/539bc4c8-cde2-4174-b794-d62f5801d968/gecekondu-fonu-icin-banka-hesabi-acilmamasi-ve-gecekondu-fonu-kapsaminda-gelen-nakdin-tahsis-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8100e4f5-8733-4b3c-96a7-4f33c4a2bd35/genel-aydinlatma-kapsamindaki-tesislerin-isletme-yukumlulugunun-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/fc6cb6a2-a907-4cc6-a289-43e1d59654b9/spor-kulubu-ve-derneklere-bedelsiz-olarak-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/99b13c9c-da49-45ee-aa34-22388cec71fd/kiraya-verilen-tasinmazlarin-kira-surelerinin-ihalesiz-olarak-uzatilmasi http://kamubis.com/decisions/SayistayFinding/80da64c5-ad6f-46f5-8588-dc05c58d47dd/su-kayiplarinin-onlenmesine-iliskin-tebligde-belirtilen-hususlardan-bazilarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f8546d11-be94-4787-92dc-b2714691c3c8/kiracilardan-tellaliye-harci-ve-diger-hizmet-gelirleri-adi-altinda-bedeller-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/bb7042e5-d80e-41e3-8625-aac285a2d9d6/tasinmaz-isgallerinin-tespitine-iliskin-kontrollerin-yapilmamasi-ve-maktu-ecrimisil-bedeli-belirlenmesi http://kamubis.com/decisions/SayistayFinding/372af889-203e-4701-8800-04555f064f01/hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3c068ef6-cc20-4797-8268-365f308ede13/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/075a4eb0-66e8-4342-8d09-7501636841a8/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1f8f4aab-91f5-458d-90da-61929e45f66b/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4bb871b8-f657-40d2-bce8-2aef21b28c7f/iscilere-limitin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/294a99df-8023-4fcc-8acc-54dcd7c270c6/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/a04ee8d0-c6e1-4570-8603-d1e320cea42a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f41b3ce7-274b-4f7d-9b6d-393e3a38aae2/kilometre-uzerinden-teklif-alinarak-gerceklestirilen-otobus-bakim-ve-onarimlarina-iliskin-ihalelerde-birim-fiyati-olusturan-unsurlara-iliskin-fiyat-ve-miktar-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a892238f-ad37-486c-a9b8-9c467ecb6b9d/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/819a434f-e722-41e9-b1a6-013a9000a41c/kira-suresi-biten-tasinmazlarin-yeniden-ihale-edilmeksizin-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/13622cc9-ca7a-4905-914b-8ff7a00324ce/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/a2c662ac-2a53-4990-97bc-97d4d0fd6f12/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c7b21de6-49de-43fc-97c7-534f73884872/ihale-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iadesi-veya-butceye-gelir-kayit-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/f686a676-3ff6-44da-b062-d5f2a389992d/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/087d6311-d770-4f21-8a44-9a3bd0421099/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f2995668-e635-4798-9179-bdc2c81a752f/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/57964641-8fc3-40bc-8380-5a9f8351df32/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3f656104-4ff5-4bc4-8863-86827107efc6/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/65a2464e-12a2-4b1a-8c28-faa80f99b112/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/d416f9e9-d972-4de5-be60-90138f83ddac/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/096ada03-25d4-4a92-8800-083837815619/bazi-is-yerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/685f2a82-6720-406e-a4cb-ba6e2430a0ff/bazi-maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3b44c03e-7026-49bb-9cb0-090eb5e3d1af/bazi-is-yerlerinin-cevre-temizlik-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/dee66324-5d3a-4e2a-8832-67285e23f51b/tarife-cetvelinde-bazi-harclarin-mevzuatta-ongorulen-azami-tutarlarin-uzerinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/78d9968f-dc60-4653-8cc7-8b89dfe44758/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-yol-katilim-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/38bbeaa5-54d0-4572-bf43-720338674ffb/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/b5256a7b-757e-4cb4-9880-4fb025216669/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/95dabb8e-61f4-4fe5-92aa-5b4e554c02e4/indirilecek-katma-deger-vergisine-tabi-olan-bazi-mal-ve-hizmetlere-iliskin-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8820015b-8ba0-41f3-98c1-38b869d13573/kullanim-olanagi-kalmayan-haklarin-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/249c3aa9-fc52-4a50-9530-79d553f10564/kidem-tazminati-karsiliklarinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/3f47b280-25d2-4ead-a410-a905973503a0/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenmesine-karar-verilen-maddi-duran-varliklarin-tamaminin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/48e379ab-7b6e-42a6-98d9-4742ff2f4958/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/ef7ca996-4e92-4a5c-918d-8ea584b8c692/belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7c3637a5-678e-4569-bf97-48021d0e62aa/idare-tarafindan-kamu-kurum-ve-kuruluslarina-tahsis-edilen-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b5de9fbb-a344-4330-ad53-7155ca05aca5/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/d7e3224f-925e-4bd3-bbd3-7362e82f278b/idarece-ihale-edilen-yapim-isleri-nedeniyle-ortaya-cikan-malzemenin-hafriyat-alanlarina-naklinin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/e7906611-56b9-45eb-bbcb-e9b6ee327db1/elektrik-enerjisi-tesvikinden-yararlanmayan-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5df7cfdd-dd1a-48b3-95e7-8825bb2eec19/yangin-hidranti-yapimi-icin-buyuksehir-belediyesi-ile-protokol-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8fc8b1a8-9e4b-414e-99ba-55d4919c9ec4/sirket-personeli-ve-personel-yakinlarina-sehir-ici-ulasimda-kullanilmasi-amaciyla-ucretsiz-tasima-karti-verilmesi http://kamubis.com/decisions/SayistayFinding/9995a44b-3f3e-4c38-8734-36f15df64e73/ic-denetci-kadrolarinin-bos-olmasi-ve-ic-denetim-biriminin-etkinlestirilmemesi http://kamubis.com/decisions/SayistayFinding/5b13ef15-1648-4819-97a5-f64e9bbf072a/personel-servis-calisma-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/7ec46cd3-3118-448f-8f37-b1f7556e528c/imtiyaz-hakki-kapsaminda-ihale-edilen-sehir-ici-halk-otobuslerinden-sartnamede-yer-alan-durak-katki-payinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9cd8cae1-5538-4678-9868-a72adf126637/bazi-endustriyel-atiksu-ureten-isletmelerin-baglanti-kalite-kontrol-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/8ace1644-3c65-421a-a204-14e08014100b/ilce-sube-mudurluklerinde-tasinir-sistemine-kayitli-olmayan-depolarin-olmasi-ve-bu-depolarda-tasinir-ve-muhasebe-sistemine-dahil-olmayan-tasinirlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2722ddb8-81d0-4c40-8be5-1958e66c6f12/abonelere-yapilan-borc-taksitlendirme-uygulamasina-iliskin-kosullarin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/2964ad6a-cf60-4451-a23e-2287794304c8/harcama-yetkilisi-ve-mutemetlerine-verilen-avanslarin-mevzuata-uygun-olmamasi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/375bee76-4de6-4e37-97ec-3498c431208d/guzelhisar-baraj-suyundan-insani-kullanim-amaciyla-yeterince-yararlanilamamasi http://kamubis.com/decisions/SayistayFinding/fe2ac85d-7996-43d6-9dc7-84c7fef21b22/dsi-bolge-mudurlugu-tarafindan-sondaj-izni-verilen-kuyular-ile-izinli-veya-kacak-kuyulardan-ne-kadar-su-cekildigi-ve-hangi-amac-icin-kullanildigina-dair-faydali-tuketim-miktari-bilgi-ve-denetimin-yapilamamasi-atik-su-bedelinin-alinamamasi http://kamubis.com/decisions/SayistayFinding/26d5982c-a77d-477c-9c1f-00a4f2ee698f/birim-fiyat-teklif-almak-suretiyle-ihale-edilen-yapim-islerinin-bir-kisminin-metraj-listelerinde-hatali-hesaplamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/358c7e16-7d54-45ed-8dab-e899d9db565c/yapim-islerinde-uygulama-projesi-hazirlama-zorunluluguna-uyulmadan-on-ve-kesin-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/90e2e6e7-2aa2-4d35-8fa7-7137b7990d4e/borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/5de8db28-9ba6-4f3d-8313-3c12825b27f1/belediye-tarafindan-kiraci-isgalci-ve-hizmet-sunucusu-olanlara-ara-suzme-sayac-marifetiyle-su-ve-elektrik-tedarik-edilmesi http://kamubis.com/decisions/SayistayFinding/9726013f-44d7-4211-b707-8e19b06b53cd/yol-uzeri-otopark-isletmeciligi-yapan-belediye-sirketinden-ecrimisil-alinmamasi-ve-sirketin-bu-faaliyetine-son-verilmemesi http://kamubis.com/decisions/SayistayFinding/091912d2-657a-4a62-8ec2-33808198d6a4/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/718c842e-2fa9-4030-8ee9-07b79ccbd7b3/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/9c25e478-312c-4dd5-8d39-3619f7a30be7/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihi-ve-envanter-calismalarinin-tamamlanmamasi-ve-tasinmaz-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/0d4e25d2-0a3f-4d37-a203-4c0ceedd9251/sosyal-tesis-hizmetleri-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/7cc28282-a8d2-4ade-9f6b-6bf911eafe07/gecici-olarak-kullanilmasi-gereken-sayim-fazlalari-hesabinda-kayitli-tutarlarin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/5ac4c745-4f86-47f5-81e2-151436dcad51/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi-ve-bu-hesabin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bf97cbee-d1df-4267-b2b0-62524e055dd0/idare-tasinir-mal-yonetim-hesabi-icmal-cetvelinde-yer-alan-ilk-madde-ve-malzemeler-hesabina-iliskin-tutarlarin-bilanco-ile-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/17a2428a-c3a6-4820-b00e-0b0e5ac41dc2/vergi-alacaklarina-iliskin-ilan-yoluyla-tebligin-usulunde-hata-yapilmasi http://kamubis.com/decisions/SayistayFinding/f72c3bdc-62ed-4340-9dc2-342e41f15fa9/odenmeyen-vergi-borclarinin-takibinde-izlenmesi-gereken-yasal-sureclerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/9ebfacca-7421-4ca7-a022-2643f2cec0af/yurt-insasi-icin-lehine-irtifak-hakki-tesis-edilen-vakfin-ucretsiz-ve-indirimli-ucretli-ogrenci-kontenjaninin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/1f5db79a-f4a3-44eb-8a9e-3cae21401bfe/tahsisli-tasinmazin-yersiz-olarak-devri-ve-alinmasi-gereken-kiralarin-alinmamasi http://kamubis.com/decisions/SayistayFinding/48a79041-7bbc-4a35-87da-8f9630ce1313/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/df5b179b-5da5-4407-a483-824c0e2e0b73/idare-tarafindan-icme-ve-kullanma-suyu-tarifelerinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7644bd27-b6b7-482d-880a-d304fbc842a5/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/bdcf3849-35ce-4f79-8954-5bf7fcddc052/cevre-temizlik-vergisi-paylarinin-buyuksehir-belediyesine-ve-ilce-belediyelerine-tam-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0ac0e633-4a74-4415-8557-ce25229a0fc9/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9054c63d-b9ae-4d12-a6cb-f83b802089bb/taksi-ve-minibus-plakalarinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/ee6604a7-ee19-4e14-9128-c09727200b7b/servis-plakalarinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/f66e6480-4e9f-40fe-9bdc-40c7d62e51ba/limanlarin-devir-tasfiye-ve-paylastirma-komisyonu-tarafindan-buyuksehir-belediyesine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/98e8b4f6-35de-4db1-aa3e-7b41e0bbf677/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6337faa7-2796-4b75-b800-7ed13ca0f798/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/b9801db7-77a7-46db-b4cb-d497909b3b9e/sosyal-denge-sozlesmesinin-mali-konular-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/21d6f1a7-1286-4021-b5ed-376a408996c8/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7f7e2c1e-e918-47ee-87f8-d0d38fc6cdf4/servis-arac-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/04848c6d-026a-44dc-8d8e-9971e2739105/4734-sayili-kamu-ihale-kanununun-21inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/c0507e24-1e66-41df-b589-85e44b6af511/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/00900cf0-d009-47e2-acf8-5219864ad378/tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/f3ecae32-9154-4f2b-9620-892b078e1a86/hurda-islemlerinin-saglikli-bir-sekilde-yurutulmesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/b8e626c6-8c22-4c57-a9f9-40919dd3a99e/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a6ad93d8-f1a8-48f8-b03e-2e2c9dc80f01/amortisman-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/2744c705-3aeb-4ec2-a85d-035cf1ad6e4b/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9ff377ce-07a6-43b8-b9dc-9e95b30f00c5/butce-emanetlerine-alinan-tutarlarin-muhasebe-kayitlarina-alinma-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/90393be0-f775-4b18-950b-526b80a6bd26/kesinlesen-sayistay-ilamlarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/6fa3ca9c-c4c1-43d1-89e3-4af46e67571e/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahakkukun-tahsilata-donusme-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/c1fc9190-8d3f-417a-9a32-5a62dd322711/otopark-bedellerinin-buyuksehir-belediyesince-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/1939cf6c-f900-4540-928a-ebb4615aec3b/belediye-tarafindan-olusturulan-takdir-komisyonunun-yetkisi-olmamasina-ragmen-arazilere-ait-asgari-olcude-birim-deger-tespit-etmesi http://kamubis.com/decisions/SayistayFinding/eaf301dd-e2f2-4fb8-89af-64eca4edcfdb/belediyenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-tahsis-islemlerinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/55fb8bda-10ba-4e2c-917c-cbe47d16dc88/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulundugu-tespit-edilen-isletmelere-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/420b5013-8824-4011-81dc-aae6d729fa05/ilan-ve-reklam-vergisi-tahakkuku-yapilmayan-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ba86318b-8cea-4a57-8333-ac837bc2d4b7/bazi-isyerleri-ve-konutlara-iliskin-cevre-temizlik-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/8d18d45a-7777-4cb2-ab46-74d0faade069/mulkiyeti-idareye-ait-olan-stadyumun-profesyonel-spor-kulubune-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/4079b6a8-4305-4021-9e5d-2ede2af971cf/gecmis-donemlere-ait-odenmemis-elektrik-faturasi-borcundan-dolayi-gecikme-faizi-odenmesi http://kamubis.com/decisions/SayistayFinding/12e30838-d199-40f1-9bba-bafc543718f2/bazi-tasinmazlarin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/444c7095-18aa-482c-a1a4-2f62b6a6b13e/gecekondu-fonundaki-paralarin-amacina-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/32cb1435-8f6b-4b08-92b9-a99de19ff87e/veteriner-tibbi-urunlerini-tedarik-eden-yuklenicinin-gereken-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/6b8cdcdd-3b47-464b-804b-08e1054746e7/elektrik-alimlarinin-ihale-yapilmadan-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/81e81e15-2fb3-4282-9c87-ef59c913e6a9/ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/fd560914-6276-47f2-9420-5d0e9cf33913/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/12ffa291-0c57-44e0-a223-9f579949494e/tasinmaz-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/45a520ab-ff1b-4892-a6d0-5120c5cd6413/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e4119cc8-094b-44e2-b6da-e1d545c7725b/sirketler-tarafindan-ticaret-sicili-gazetesinde-tescil-edilmeyen-sermaye-tutarlarinin-mali-duran-varliklar-hesap-grubunda-izlenmesi http://kamubis.com/decisions/SayistayFinding/31dd24db-dcbc-4838-a7ba-f4a2b7dd247f/tasinmaz-kiralamalarinda-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/018e43de-c2db-4818-9384-d7b58d8b6d9a/imtiyaz-hakki-kapsaminda-gesi-belediyesi-tarafindan-ihale-edilip-buyuksehir-belediyesine-devredilen-12-hatta-iliskin-sure-10-yil-oldugu-halde-encumen-karariyla-surenin-49-yil-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c6f66d7e-ad29-494b-b7ae-1cba3eebe4cb/uzun-vadeli-olarak-alinan-depozito-ve-teminatlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b9b657c3-9da1-4a30-ac59-b2a8828a77b3/sirketin-mali-yonetime-ve-gider-gerceklestirme-islemlerine-iliskin-ic-kontrollerinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/4d79521b-52cf-4e43-ae3d-49a9eb68207a/buyuksehir-belediye-baskaninin-ayni-zamanda-sirketlerin-yonetim-kurulu-baskanligi-gorevini-yurutmesi http://kamubis.com/decisions/SayistayFinding/43c4cb03-4932-4950-bb90-9ea563e0e3cb/servis-plakalarinin-il-trafik-komisyonu-karari-ve-ilce-belediye-meclis-kararlari-dogrultusunda-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/6a1b6222-c11b-4377-a3ac-cccc413a9f76/suresinde-kapatilmayan-avans-ve-kredilerin-olmasi http://kamubis.com/decisions/SayistayFinding/fd0e3243-058e-4d18-a43f-7fbe88bd046c/amortisman-ayirma-isleminin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/5e8c52d6-d8d8-456c-80c7-8604d7d0b79a/belediyenin-sinirlari-icerisinde-bulunan-bazi-is-yerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/8e2c5556-33bc-4282-8f97-f50b1415eef8/bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/ed8a7115-10e2-42c4-8e53-351aebab45cf/tasinmaz-kiralamalarina-iliskin-sartnamesozlesmede-belirsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/b68d9b4f-0c10-4951-b7ff-94cc0c9e2a8e/su-tesisleri-ve-kanalizasyon-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0322d332-994d-486d-9e39-dbeffed2fabb/servis-calisma-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/9453bd30-92cd-4ac3-aba8-bddafeaaf211/personel-calistirilmasina-dayali-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/f31b735f-108f-453c-907e-17107024257d/pazar-yeri-tahsis-ucretinin-tahsilatinda-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/23eb08ec-292a-4a23-893e-31f7a5a2d14e/parkomat-yerlerinin-kira-suresinin-uzatilmasi-ile-kiralamaya-iliskin-sartnamede-belirsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/96d49839-9ff5-41de-8d61-7156f422126d/kurum-lehine-hukmedilen-vekalet-ucretlerinin-tahsilinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b2472727-82ed-453a-a202-775a9b89e72d/kati-atik-depolama-alani-ile-ilgili-sinirli-ayni-hak-tesisinde-sartname-ve-sozlesmeye-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/39bfa7e1-d4a4-4b8e-9e62-b822e98f1865/isyeri-olarak-kullanilan-dairelerin-emlak-ve-cevre-temizlik-vergisinin-hatali-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/ccdebcd2-00e2-4e59-90d8-01340af16c0e/halk-otobusu-hatlarinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/0215fd63-fc05-4a18-8bfa-61dde955ee29/yolcu-tasimaciligi-yapan-bazi-kisilerin-izin-veya-ruhsat-belgesi-almaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/cc1f5dfe-31cd-4bb8-a9b3-2d6e68598735/bazi-mal-alim-ihalelerinin-kismi-teklife-acik-olmamasi http://kamubis.com/decisions/SayistayFinding/90704cfe-cdc8-482c-a72d-1a9a9654f5a3/uygulama-projesi-hazirlanarak-ihalesi-gerceklestirilen-yapim-islerinde-isin-yapilmasi-sirasinda-proje-degisikliklerine-gidilmesi http://kamubis.com/decisions/SayistayFinding/be5283f5-6a77-4a69-baef-80d82748c69d/hafriyat-topragi-ile-insaat-ve-yikinti-atiklari-ile-ilgili-ucretin-belirlenmemesi-nedeniyle-kurumun-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/8a0ec475-6654-4ba5-9872-6d9f20a7aee2/faal-olan-isyerlerine-ait-belediye-gelirleri-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cef54afe-dd43-4857-a66d-235c76ce784f/dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/18b28f3c-fde5-449c-a489-a14f2aee3702/belirli-sureyi-ihtiva-eden-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi-ve-is-bitim-surelerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/310cd9d7-b385-476a-8e7e-80a923be1393/dernek-tarafindan-kullanilan-tasinmaza-ait-kira-giderlerinin-belediye-butcesinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/22f59922-84ec-4c2e-b698-9d90c281bb8f/ozel-deniz-tasimaciligi-kapsaminda-faaliyette-bulunan-deniz-motorlarina-ihalesiz-ve-suresiz-olarak-plaka-verilmesi http://kamubis.com/decisions/SayistayFinding/3b61ed4a-0ca2-4900-93a1-0c619774fe82/ogrenci-ve-personel-servislerine-ihalesiz-ve-suresiz-plaka-verilmesi http://kamubis.com/decisions/SayistayFinding/f72ae2d7-e2a4-405b-8495-88893c7ea351/toplu-tasima-hizmetlerinin-ihalesiz-olarak-ozel-halk-otobusleri-sirketleri-ve-diger-ulasim-sirketleri-ile-dogrudan-sozlesme-yapilarak-gordurulmesi http://kamubis.com/decisions/SayistayFinding/057b95bb-32f6-4241-8dc7-a7540bc58625/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/d2eaf0b0-ad30-47a8-9c53-6b95d4a24f50/tasinmazlara-iliskin-kayitlarin-mevzuata-uygun-tutulmamasi http://kamubis.com/decisions/SayistayFinding/f92d9c55-3131-458a-bbe9-a6d7a71ebb01/hizmet-alimi-sozlesmeleri-kapsaminda-calistirilmakta-olan-iscilerin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/76e6e84a-e927-482b-ac55-29f93efcf043/ecrimisilin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/a5dd6ab3-0140-4bf9-8fca-05dee697efea/sozlesmelere-dayanilarak-girisilen-taahhutlerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/a4afec24-f5bb-4688-91b2-052f1d6d835b/ticari-taksi-ve-dolmus-plakalarinin-kullanim-hakkinin-verilmesinde-hatali-tahsis-islemlerinin-duzeltilmemesi http://kamubis.com/decisions/SayistayFinding/a423168c-0a62-4e9c-942d-3e3218c95ebd/altyapi-kazi-ruhsat-harcina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/418b4641-10b0-4382-9590-b822e8138f3b/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregi-duzenlenmesi-gereken-form-ve-cetvellerin-duzenlenmemesi-nedeniyle-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a882f799-8641-4185-80b6-53c9553b2cc2/sirket-ticari-hayatinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/7838d726-5d50-42e7-b82e-b55ff05131a8/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/9ae53bbb-23cd-4c16-8fa9-c6212e78f31f/servis-arac-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/02eebae4-21c6-4789-bd72-054dcdf22e5c/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/fc04b5ba-bc3b-45dc-836e-5bfb009d6340/minubus-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/fbb513b3-eb85-4877-a0c8-94183d8b4982/dolmus-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/51f36237-b6de-4866-bd18-d41aa8d6e3a5/kurumun-mulkiyetindeki-bazi-yapilarin-yapi-kullanma-izin-belgelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7c62e8be-7a48-4f02-9b45-607a09c95422/serbest-tuketici-durumundaki-sirketin-elektrik-enerjisi-alimini-ihalesiz-gerceklestirmesi http://kamubis.com/decisions/SayistayFinding/8fe8eb18-e4ae-4685-aa68-41941cf13da1/yukumluluklerin-zamaninda-yerine-getirilmemesi-nedeniyle-yuksek-miktarda-gecikme-cezasi-ve-idari-para-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/889642b6-1076-483f-8228-4157e21b05b6/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/e094f628-d623-4194-aa14-566fd04d0698/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/6e4ea045-ebe6-4c36-9205-5dfaace7df63/ruhsatsiz-oldugu-tespit-edilen-is-yerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/03dbd6cc-db04-43c3-9b45-504012a35651/bina-insaat-harcina-iliskin-matrahin-toplam-insaat-alani-uzerinden-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/98b2b8c3-10ec-421f-a103-65639d44d5f7/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/9cd4e59c-b50b-41b1-bc4d-c3439795acd1/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8492890a-71d9-4587-939e-0de7fb95b2e8/bazi-idari-para-cezalarinin-tahsili-icin-gerekli-yasal-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/84e16550-4a31-42ef-9788-fa77c5c92826/kazi-bedellerine-iliskin-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/93a84eda-9943-45c0-916f-b98b5e192419/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-muteahhitlerinden-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/aefc9849-b484-4c60-af7e-2fa2a6ef0d7c/belediye-sinirlari-icerisinde-faaliyet-gosteren-is-yerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eb5c9189-2af8-44c9-ae30-70472e073fb9/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/e1c4eda9-5507-448e-aab1-eaa61b2a8ac7/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/a768c1bb-af35-470b-806c-bb3d9704da7a/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/d9cab4c4-302e-404c-8f43-43f69065fe38/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/1155df70-f57c-482c-b2f5-723b5ec00806/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-varliklarin-satis-isleminden-sonra-muhasebe-cikislarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d57e8752-95fa-4ce1-96cc-4603c0627891/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/66adb9a6-92a6-4726-8740-ee08a45aca21/indirilecek-katma-deger-vergisi-hesabinin-kapsamina-girmeyen-harcamalarin-indirime-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/040e6abb-c2cb-489d-b4b4-bcf4d7ff0718/sondaj-izni-verilen-kuyulardan-cekilen-su-miktarina-ve-bu-suyun-hangi-amaclar-icin-kullanildigina-iliskin-denetimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/36439c74-1e98-4c84-90cc-8dfffa038cef/elektrik-enerjisi-tesvikinden-yararlanmayan-atik-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/250161cf-ed00-4369-80a5-21d86f69f562/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/941aafcb-fedf-418e-9d19-29facb44478f/idare-personeline-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/17449a59-325c-4606-821b-75c730994f3a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d9a89e3f-20eb-441a-9aeb-10c29339284d/kaynak-sulari-kira-geliri-tahsilatinin-cok-dusuk-duzeyde-kalmasi http://kamubis.com/decisions/SayistayFinding/1ea3d44d-0779-45d7-b04f-f06fafe8bcba/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihi-ile-rayic-deger-tespit-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/bd53c083-9141-4c83-8b72-58b418da9584/isletme-hakkinin-devri-niteligindeki-kiralamalardan-katma-deger-vergisi-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b0064fd5-6875-40de-aa62-3c7ebee605a4/vergi-gelirlerinin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/3f42e9d0-2e6a-4abd-a540-5351d368713f/idare-tarafindan-universite-ogrencilerine-egitim-destegi-adi-altinda-yuksek-ogrenim-kredi-ve-yurtlar-kurumu-araciligi-olmaksizin-dogrudan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/eb7131a4-d70a-412b-87ed-f898892f5f86/ruhsatsiz-is-yerlerinin-faaliyetten-men-edilmemesi http://kamubis.com/decisions/SayistayFinding/5e44b67f-3a9a-43a4-84cf-62364e92bc59/muhasebe-yetkilisi-mutemetlerince-gerceklestirilen-gunluk-nakit-tahsilatlarinda-idarece-belirlenen-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/70169388-b888-4340-b564-75d8c6ee6af6/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/0c54adde-5619-48d6-8fcb-9f7cb9e04a71/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b872668f-51d9-47bf-a446-684eba944b5e/herhangi-bir-sozlesmeye-dayanmadan-belediye-sirket-personelinin-kurumda-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/87170c7e-ed54-48fd-a89f-b0f709b2a655/sosyal-tesislere-iliskin-mevzuatin-gerektirdigi-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/026ae8f1-a75c-4fad-82b5-075ae98caa80/idare-aleyhine-sonuclanan-davalara-iliskin-ilamlarin-gereklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-icra-masraflari-ve-faiz-giderleri-odenmesi http://kamubis.com/decisions/SayistayFinding/f556753f-4f92-4071-8e85-e5c81fb0445b/idarenin-gorev-ve-sorumluluklari-kapsaminda-olan-yol-ustu-otopark-isletmeciligi-yetkisinin-bazi-ilce-belediyelerine-ait-sirketler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5ae5dfeb-3336-4085-8df9-be278610020b/ihaleler-kapsaminda-alinan-gecici-teminat-mektuplarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/8364648f-3598-4f66-9577-ccfad38f5002/faiz-dahil-ic-ve-dis-borc-stok-tutarinin-yasal-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/b11bdd3c-315b-4bed-a918-78157aa5778f/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/9663ff54-5c29-4b5b-945f-86355ee77fad/bazi-mal-ve-hizmet-alimina-ait-faturalarin-zamaninda-odenmemesi-nedeniyle-gecikmeye-dusulmesi-ve-gecikmeden-kaynakli-borclarin-mali-tablolara-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4312ab5c-68b5-44e5-a3f4-f90c5173acdf/emanetler-hesabinda-kayitli-olup-da-zamanasimina-ugrayan-tutarlarin-gelir-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b995ea5c-3210-47c8-a426-f818ef1de366/dogrudan-hizmet-alimi-kapsaminda-calistirilan-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ce591713-82c3-4716-8388-4c2ceb68770f/idarenin-emlak-bilgi-sisteminde-bulunan-ancak-ilgilisine-ihbarname-gonderilmedigi-icin-muhasebe-kayitlarina-alinmamis-ecrimisil-tahakkuklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/16797a3f-024f-430f-8fdb-5610337e0699/kiralik-binalara-yapilan-harcamalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/01f016b2-2447-4eac-81eb-835d8629ea6a/icra-daireleri-tarafindan-idarenin-banka-hesaplarindan-dogrudan-kesilen-tutarlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9c1e89e9-0e86-4778-a0dc-46bf6d8cfc1a/tasarruf-hakki-devredilen-tasinmazlarin-elektrik-su-ve-dogalgaz-aboneliklerinin-belediye-uzerinde-kalmaya-devam-etmesi http://kamubis.com/decisions/SayistayFinding/f732d46f-bb20-49f8-9a69-2ce4e3df25b8/niteligi-itibariyla-hizmet-alimi-olarak-degerlendirilmesi-gereken-islerin-mal-alimi-olarak-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/20bc8fb7-832e-4366-8b45-7b8b5bc278b6/otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4ffcf7ce-a2a6-428d-91ec-3082744759ec/isyeri-acma-ve-calisma-ruhsati-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b989f977-7038-4c88-ac43-ea455d93ffa3/kamu-idaresinden-ruhsat-alma-zorunlulugu-bulunmayan-isyerlerine-cevre-temizlik-vergisi-tahakkukunun-yapilmamasi-ve-emlak-vergisi-tahakkukunun-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/e433325d-f94d-4791-8b57-267e13053d5e/ihtiyaclarin-karsilanmasinda-ihale-usulleri-yerine-dogrudan-teminin-yaygin-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f1c46450-b360-496b-b98c-8277040dddf8/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/bed22e97-4f2d-4ffa-be20-f7b36c0d83f0/belediye-mulkiyetindeki-bazi-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/44a4d7b3-060e-4063-a432-e682eab6ff69/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/6a040654-1084-4fba-954e-8261ef1a1c74/belediye-butcesinden-odenen-idari-para-cezalarinda-ilgililere-rucu-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/d0bdfc83-1c6a-443a-9df2-f54e7dbeda55/mahkeme-karari-uzerine-odenen-tutarlarin-davali-sirketlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/8204d0ca-9dfa-46f3-ab61-403d748ca87e/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/9dfc117e-0e36-4206-a847-7ccaa4e4f56d/yapilmakta-olan-yatirimlar-hesabinda-izlenmekte-olan-yatirimlardan-tamamlananlarin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a6517543-a15d-4802-ac40-dbfb86fd9559/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/57dac6a0-6219-43cd-9ac8-47c9e4406030/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/dae73f58-8f66-4ee6-91c8-8789382e8e46/kalkinma-ajansi-payinin-suresinde-aktarilmamasindan-dolayi-gecikme-zammi-odenmesi http://kamubis.com/decisions/SayistayFinding/773ccb11-7710-4e04-88f0-8b148f31c521/idarenin-islettigi-cocuk-gunduz-bakim-evleri-icin-idare-butcesinden-harcama-yapilmasi-ve-ucret-tarifesinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/30e5a87c-88cb-44dd-a4fc-efbd9c2d21f6/gelirlerden-alacaklar-hesap-gruplarinin-gelir-servisindeki-kayitli-tahakkuk-tutarlari-ile-mali-tablolardaki-tahakkuk-tutarlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/d35d1a86-13df-4f8b-a4db-c505c6579f22/belediye-sirketinden-dogrudan-hizmet-alimi-suretiyle-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/548983b8-2ff2-4677-9881-f7908792c868/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi-nedenleriyle-gercege-uygun-amortisman-ayrilamamasi http://kamubis.com/decisions/SayistayFinding/8fa3583e-a7c6-4049-9957-6497cb6f970e/toplu-ulasim-hatlarinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/3fa749a7-da57-4a2d-a5b3-b8a1c2e4e7e6/belediye-sirketine-isletme-hakki-verilen-sosyal-tesislerin-bir-spor-kulubune-kullandirilmasi-ve-giderlerinin-buyuksehir-belediyesince-karsilanmasi http://kamubis.com/decisions/SayistayFinding/3fc1eb6c-6f34-4b78-88c7-b26e55ab4fd1/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-yatirim-izleme-ve-koordinasyon-baskanligina-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/50de6445-3d4f-4998-a05f-8158b7bcf638/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/b4001439-f20f-4ab9-a936-041d576d8a19/tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesi-payinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c85150f4-c064-4b20-857c-b0bf042c71d9/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/eb135345-3bf6-41aa-8def-62f829f1637d/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4b59d983-1452-4631-abf0-26221c3ac42d/belediyenin-bazi-dolu-mudur-kadrolarina-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/cceaf378-e459-4922-8541-a79fd500e5e5/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/00fbb874-2d03-40f4-bf55-b827e5bf056f/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8eeecd69-6c85-468f-855c-26a06af4a168/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/314d824f-a2ff-4b5a-8caf-54e0629dd859/muhasebe-kayitlarinin-sirali-olmamasi-sonradan-degistirilebilmesi-ve-duzeltme-islemlerinde-muhasebe-yetkilisinin-imzasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f9894692-7d7d-42b5-ae91-3b5266b42ee0/temel-ihale-usulleri-ile-yapilmasi-gereken-islerin-pazarlik-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/4f5fbd4b-2f7a-4953-b245-55854aedb05b/hafriyat-topragi-ile-insaat-ve-yikinti-atiklari-ile-ilgili-ucretin-belirlenmemesi-nedeniyle-kurumun-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/e89577e8-39a9-4bf1-8619-e369ce9ae7d8/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/d0e45a23-2313-4f12-97be-5a57d020a470/belirli-sureyi-ihtiva-eden-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b5a4fd0e-916b-41ff-ac01-a80cf4ef9bed/tasinmazlara-iliskin-kayitlarin-mevzuata-uygun-tutulmamasi http://kamubis.com/decisions/SayistayFinding/84bd3f3e-b1c2-4610-94b8-14b3a5f2fd9c/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/704e9baf-25e3-4545-bb17-e4d50b57a725/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/d4209d27-529e-4bc5-bce9-6253483f68e8/minibus-otobus-servis-ve-taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/1c027d0a-bc39-4b52-b5bb-fc023cbc4ced/bazi-kisi-veya-gruplarin-toplu-tasima-araclarindan-ucretsiz-veya-indirimli-olarak-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/14b0bcb3-e769-44ad-9c7b-9be87abc83f5/buyuksehir-belediyesince-yonetilen-toptanci-hallerinde-yapilan-fiili-denetimlerde-eksiklikler-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/91b43f51-8750-4e4e-8c8b-33f6b188d74a/butce-emanetlerinin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/6062c75f-f70c-44df-9e03-3a6605f9efd1/kalkinma-ajansi-payinin-bir-onceki-yil-gerceklesen-butce-gelirleri-esas-alinarak-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/27a955c7-1416-480a-85e1-158a2d46786d/mali-is-ve-islemlerde-on-mali-kontrolun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3e25669c-5c17-4ace-ae09-18c0980ba8f5/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b9d1ab46-c24d-4174-b24a-d811cd5add36/idareye-ait-tasinmazin-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/22a0a35c-d7be-483d-b120-e623df00a3e5/idarenin-bazi-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-tahliye-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/f47693ab-a2e3-4234-ac7d-3cf31adc1325/su-kayiplarina-iliskin-yonetmelikte-ve-tebligde-bahsedilen-bazi-hususlarin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/177a1128-2992-4c2c-b1e6-fb3bea942186/endustriyel-atiksu-ureten-isletmelerin-baglanti-kalite-kontrol-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-kirlilik-onlem-payinin-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/f68ac513-bcd1-470a-8175-139331dd7651/icme-ve-kullanma-suyu-tarifelerinin-birim-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6a45fb94-90fa-48c7-b239-e34b8c5eb766/koyden-mahalleye-donusen-bazi-yerlerde-aboneliklerin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/bb159687-0f05-4e07-ba11-c3ec4ac168a3/borclanma-stok-tutarinin-yasal-limitin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/bbf431d3-0c8f-42c5-9131-7ed486c0df1a/buyuksehir-belediyesinden-tahsil-edilmesi-gereken-yagmur-suyu-uzaklastirma-giderlerinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/c6e23e25-17b4-40f8-a11b-bf57d9c684dd/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/b78fefc5-6d0c-48f5-abbc-446bef3432f4/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8ad2a302-9a8c-4565-91b7-99fb658a780a/bina-insaat-harcinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/7436448a-2091-49e2-ad2a-9bd678a5eca2/yapi-ruhsati-olmayan-bazi-binalardan-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/0f7c87bc-9004-4e17-b398-063dbacf0e57/genel-hizmet-alanlari-ve-orta-mallarinin-iz-bedeli-uzerinden-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/2c514868-4767-4012-a27a-4e231df839c4/yeralti-ve-kaynak-sularinin-kiralanmasiyla-ilgili-gerekli-takip-ve-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/268cf284-85c9-49b3-9932-d5145d55f157/sosyal-yardim-alan-konut-abonelerine-indirim-uygulanmasi-ve-yapilan-bu-indirim-sebebiyle-vazgecilen-tutarin-buyuksehir-belediyesinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/488371c7-149a-44f8-bd19-a8bccf917103/tahsil-edilen-atiksu-ucretlerinin-baska-hizmetlere-harcanmasi-veya-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/8c040630-b868-4699-98a6-7bc363c80a6d/askiye-ait-kanalizasyon-sebekesi-bulunan-bazi-yerlerdeki-tasinmazlarin-kanalizasyona-baglanmamasi-ve-atiksu-aboneligi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4dcf6394-fa64-4e6e-a99c-e9c676a06419/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d38291a4-cf9d-4e43-ac64-506ea0a644df/sirket-calisanlarindan-bazilarina-bir-yilda-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/328113fa-f6f0-4eb4-9038-61f839db4133/iller-bankasindan-alinan-kredilerin-tutari-ile-muhasebe-kayitlarindaki-tutarin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/253c946c-8dc5-4f0d-8515-31b17ba65580/iller-bankasi-tarafindan-tahakkuk-ettirilen-borclarin-mali-tablolarda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/9a725a31-84c5-476f-834a-95d4569c042d/hendek-belediyesinin-iller-bankasi-anonim-sirketindeki-ortaklik-payinin-gercek-degeri-ile-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/54305634-2fc7-4230-bc1f-30244b25e4a2/gider-taahhutleri-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a160832a-91e0-4157-baba-b3dab10e3fb8/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/db9cc036-0eee-4c99-88a0-c0c444a43932/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4cca7730-6bcf-467c-9d1c-ea833c10c4bc/borc-stokunun-borclanma-sinirinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/4f93c29c-96ce-4ed1-971d-095ab8a1cf3c/bazi-yevmiyelerin-bos-birakilarak-geriye-donuk-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/04392442-14c0-4cb2-9294-fc1c18817bf3/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/aadb3760-6206-41e6-ade0-fd99fa937dca/devreden-katma-deger-vergisi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/fd4dff34-c3fd-41e9-8d59-815711e6ffa5/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-amortismana-tabi-maddi-varligin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/b2ae168b-23fc-4da3-8bc8-3c035072ee52/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarinda-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/97b7844c-e933-426f-9a90-a8ceb60705b1/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/2b9867a9-d370-4420-bab7-53c8d4829550/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/8e52fe3a-6658-400a-9f89-b835467f46d4/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/beca1b64-7fa1-41ec-a2b5-808d40e2683d/belediye-sorumlulugundaki-atiklarin-bertarafi-veya-geri-kazaniminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2bfa0941-f592-4f2d-8b74-13b645c1225e/yapilandirilmis-alacaklarin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/97db93ef-18c1-4313-9622-16a03d25eb4a/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/8ebd77c1-051b-458f-8a8a-88acbc916e4d/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/08af02d6-c892-43d1-bc65-3218a4e29cbc/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/886d7872-25f5-4480-923e-7161142b6914/kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/18c8bfb1-48f3-4ceb-b999-adba0c370c36/maddi-duran-varliklara-iliskin-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/1f7a9ebc-2e88-4f04-a5c3-6355cbbcb952/suresi-gecmis-teminat-mektuplarinin-muhasebe-kayitlarindan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/3cc000bf-eeb9-4475-87a7-c1efcfce77de/yol-harcamalarina-katilma-payina-iliskin-islemlerde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/d834a7c3-be61-4fda-8a88-a2e8471abeee/kurumun-tasarrufunda-bulunan-bazi-yerlerin-herhangi-bir-ihale-olmaksizin-ecrimisil-karsiliginda-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/9d65fcd4-9107-4b55-ad97-fe4246a42ad0/tasinmaz-kiralamalarindan-bir-kisminda-kira-suresi-sona-ermesine-ragmen-sure-uzatimi-yolu-ile-tasinmazlarin-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/e272a5a0-5714-494a-ba1e-c6c6912d4f25/kentsel-donusum-uygulamalarinda-kurum-hatalari-sebebiyle-mali-kulfet-ve-risklerin-olusmasi http://kamubis.com/decisions/SayistayFinding/eadd3793-fa0e-4abe-8336-eac93a17630a/taksi-duraklarinin-herhangi-bir-ihale-olmadan-tahsis-yontemi-ile-esnaf-odasina-kiralanmasi http://kamubis.com/decisions/SayistayFinding/fa488bdb-b53b-4c2e-8933-60c2fbb09570/ilce-belediyelerince-yapi-ruhsati-verilen-yerlerden-hafriyat-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3bb14356-92c4-468b-9be7-ec35d10b74a8/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/473fb531-5a93-492b-92dd-59a71c539fd0/tasinmazlarin-kaydina-iliskin-islemlerin-yerine-getirilmemesi-ve-fiili-duruma-gore-muhasebe-kayitlarinin-duzeltilmemesi http://kamubis.com/decisions/SayistayFinding/c0e62c4c-70a1-4c2b-8a94-ff0c52d27e67/kurum-tarafindan-yapilan-sozlesmelerden-bir-kisminin-gider-taahhutleri-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/13919bc1-3bb1-4906-8239-de97f84913b3/kentsel-donusum-projeleri-kapsaminda-kurum-mulkiyetine-gecen-tasinmazlarin-ve-bu-kapsamdaki-kurum-yukumluluklerinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/8cce04a7-76c2-42da-a2e6-6b8068d1fe3f/geriye-donuk-olarak-muhasebe-sisteminde-kayitlarin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/cd745bc2-cc78-4253-9b0c-a57ba616d243/belediyenin-ozel-mulkiyetinde-bulunan-tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/b357804b-75d6-4c5c-8062-aaf93ca25765/kamu-idaresi-hesaplarinin-suresinde-sayistaya-verilmemesi http://kamubis.com/decisions/SayistayFinding/8d499c84-aa6b-4a8a-a2a2-0e28970a3efe/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/3d650e43-19cc-42a0-884e-e2fd2a930cf2/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/bdf6d3ef-d377-4e58-a905-d660474fab7f/dsi-tarafindan-sondaj-izni-verilen-kuyularda-faydali-tuketim-miktarini-asan-kisim-icin-diski-tarafindan-tespit-izleme-ve-ucretlendirme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/770e9809-62af-4e44-94ad-65f1184ac8c2/abonelerden-alinan-teminat-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/49c2304a-ce90-4bde-8a3a-8aaf21b58d66/hurdaya-ayrilan-tuketim-malzemelerinin-yanlis-hesap-kodunda-izlenmesi http://kamubis.com/decisions/SayistayFinding/7c945653-5ae0-4d69-ab6d-2711e24e7242/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/abe3224a-0856-4720-a1a8-7e69107e8125/idare-mulkiyetindeki-tasinmazlarin-muhasebe-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b6bc7729-9da6-414e-8b7e-626a47a9ba80/mufettis-kadrosundaki-tek-personelin-idari-goreve-atanmasi http://kamubis.com/decisions/SayistayFinding/ee5854d5-7950-42cc-af9e-9671d91701c1/turkiye-belediyeler-birligine-aktarilan-paylarin-ilgili-hesabinda-izlenmek-yerine-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/97e952f7-2b4f-4703-aa01-5dfe55d6f0e1/kiraya-verilen-tasinmazlarin-ilgili-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/5ab0fcf8-4f43-43c9-9f4b-42b7de578722/10-yil-sure-ile-kiraya-verilen-tasinmazlarin-5-yildan-sonraki-kira-bedelinin-hakim-tarafindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/4f62f894-f498-4623-8b1d-cb683b219880/spor-kompleksinin-profesyonel-spor-kulubune-kiralanmasinda-rekabeti-engelleyici-uygulamalar-olmasi http://kamubis.com/decisions/SayistayFinding/b716fdb0-b55d-4885-8e30-4c920d73b2d6/okul-servis-calisma-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/b0fb89b6-6004-44c6-a3f5-d8568c31ea63/hal-kompleksi-isletmecilik-hakkinin-10-yilligina-devredilmesine-iliskin-kiralamada-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/786dbdac-11dc-485c-a75b-cccd5e4304ed/sehirlerarasi-otobus-terminali-isletmesi-suresinin-ihalesiz-uzatilmasi http://kamubis.com/decisions/SayistayFinding/2591d47b-f48c-4e85-bfdb-482a907ae9f3/sehir-ici-calisan-halk-otobuslerinin-imtiyaz-oluru-olmasina-karsin-ihale-sartnamesi-ve-sozlesmesinde-sure-belirtilmedigi-halde-surenin-49-yil-olarak-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/d1f1ec74-30cc-4290-9ba0-61f3cf1d759f/10-yillik-kira-suresi-dolan-isletmelerin-suresinin-ihalesiz-uzatilmasi http://kamubis.com/decisions/SayistayFinding/bca30179-7413-44f0-8964-9d05931aa087/altyapi-koordinasyon-merkezi-aykome-ve-ulasim-koordinasyon-merkezinin-ukome-daire-baskanliklarina-bagli-mudurluk-olarak-calismalari http://kamubis.com/decisions/SayistayFinding/cb819390-2e3b-4b17-8a94-5cfb86f49174/suresi-gecen-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/0296a92f-df5d-4b5b-98f5-f349cb1d6a77/kurum-ihalelerinde-idareden-kaynaklanan-sebepler-gerekce-gosterilerek-makul-olmayan-sure-uzatimlari-verilmesi http://kamubis.com/decisions/SayistayFinding/8de26f8a-9853-42c0-a040-493628a489bf/belediye-sirket-denetimlerine-iliskin-sayistay-denetim-raporlarinin-belediye-meclisinin-bilgisine-sunulmamasi http://kamubis.com/decisions/SayistayFinding/6b2e9d8e-2cae-4565-b651-70c17d3c6f87/mal-alim-ihalelerinde-herhangi-bir-gerekce-gosterilmeksizin-20-yi-asan-oranlarda-is-eksilisleri-yapilmasi http://kamubis.com/decisions/SayistayFinding/7b39433b-a8d5-4483-bdab-143e7f61f95e/ihalelerde-tip-sozlesme-ve-teknik-sartnamelerde-farkli-cezalar-ongorulmesi http://kamubis.com/decisions/SayistayFinding/66ad67d3-0e8f-4f16-816d-e1cff6aaf917/hakedis-hazirlanmasinda-yasanan-duzensizlik-sebebiyle-uygulama-surecinde-kontrol-zaafiyeti-dogmasi http://kamubis.com/decisions/SayistayFinding/60e972ea-30e7-4db8-ad49-e5891afb4311/gelirlerden-alacaklar-hesabinin-alt-hesap-kodlarinin-belirli-donemler-itibari-ile-alacak-bakiyesi-vermesi http://kamubis.com/decisions/SayistayFinding/802cd365-6ade-4b7b-a7ec-42a855a1bfdb/yevmiye-tarihi-ve-numaralarinin-birlikte-teselsul-etmemesi-ve-yevmiye-kayitlarinin-silinmesi-veya-atlanmasi http://kamubis.com/decisions/SayistayFinding/9b5a20f1-08fa-41af-a7ba-7eda65c47c52/elektrik-ve-havagazi-tuketim-vergisinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/20d52207-a87e-48cb-93eb-394171190ebe/dogrudan-temin-suretiyle-yapilan-alimlarda-piyasa-arastirmalarinda-teknik-sartnamelerin-ilgilisine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ee586013-af7e-4261-82ab-457a6e826246/sehirler-arasi-otobus-isletmesi-isine-iliskin-yuklenicinin-sartname-hukumlerini-yerine-getirmesinin-saglanmamasi-ve-gelir-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1b322160-186d-46e0-b3b8-0282015bf87f/cografi-bilgi-sisteminde-eksiklikler-bulunmasi-ve-verilerin-guncel-olmamasi http://kamubis.com/decisions/SayistayFinding/a4351f47-7d86-4ee3-9659-eb11bf82a633/altyapi-koordinasyon-merkezinin-mevzuatta-ongorulen-is-ve-eylemler-ile-ilgili-gerekli-calismalari-zamaninda-yapmamasi http://kamubis.com/decisions/SayistayFinding/144616ce-a5f1-4e4f-855c-2aeca2e9984f/sozlesmeli-personel-veya-isci-olarak-istihdam-edilmekte-olan-personelin-birim-muduru-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/3c3fce8e-d115-41e1-8d8d-0ed41f9fc779/gecekondu-fonu-kapsamindaki-gelirlerin-bir-kisminin-fon-hesabina-aktarilmamasi-aktarilanlarin-da-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6da2ab78-7a57-418d-a064-3deed6af2163/bazi-alimlara-iliskin-sozlesmelere-istinaden-girisilen-taahhutlerin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d342d759-40a1-4514-b2a4-e79505b12f33/bilgisayar-yazilimlarina-iliskin-alim-ve-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ca41fc7f-141b-4e31-ac1d-b86845533117/iller-bankasina-aktarilan-ortaklik-payinin-mali-tablolarda-fazla-gosterilmesi http://kamubis.com/decisions/SayistayFinding/762b1cb1-748c-47b5-9db0-a463f1b326ba/odenmemis-sermaye-taahhutlerinin-bazilarinin-mali-tablolarda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/59e7707b-d1c3-4d35-b862-d14ac4789f79/bazi-dernek-ve-vakiflara-isyeri-su-tarifesi-uygulanmasi-gerekirken-daha-ucuz-olan-konut-su-tarifesi-uygulanmasi http://kamubis.com/decisions/SayistayFinding/ff1aa54d-6165-44d3-a98c-19498fad8d09/bazi-yapim-islerinde-kullanilacak-malzemeler-icin-teknik-sartnamede-istenen-sartlarin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/05bd6fe1-bd48-429a-9474-07398405a450/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9e6f27bf-6f0c-4a2b-9bee-5f78ccf59dbb/emekli-ayligi-almaya-hak-kazanan-iscilerin-emekli-edilmesi-sirasinda-ihbar-suresi-verilmesi http://kamubis.com/decisions/SayistayFinding/e477f1f0-2a18-42f6-ba0a-9e4af99b17b2/hakedisten-kesilen-asgari-ucret-destek-tutarlarinin-ildeki-muhasebe-mudurlugune-gonderilmeyip-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/3ff21a2e-3648-466b-a2a5-3a9a5b1d61e4/hafriyat-topragi-insaat-ve-yikinti-atiklari-bedellerinin-takibinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/bb29708d-9af4-42b8-9984-8f155d790cf7/mal-alimlarinda-mevzuat-ve-teknik-sartname-geregi-yapilmasi-gereken-bazi-deneylerin-yapilmamasi-sartnameye-uygun-olmayan-malzemenin-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/5ff82e72-e67a-4e02-820a-ed7ccce947c7/yuklenicinin-kusuruyla-sozlesme-feshedilmesine-ragmen-idarenin-ugradigi-zarar-ve-ziyanin-yukleniciye-tazmini-icin-herhangi-bir-girisimde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/3d6605db-e14a-410a-8f1c-47875b9714db/bazi-yapim-islerinde-gerekli-projeler-olmaksizin-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/0ebaef82-e15b-40ba-b860-96460e229ecb/ilce-belediyelerine-kafeterya-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/77fdfd95-872f-4611-a0a6-f1658ee26f5a/kamulastirmasiz-el-atma-islemi-nedeniyle-dava-konusu-olan-tasinmazlara-iliskin-tapu-tescil-islemlerinin-takip-ve-uygulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8a180a08-2ae4-41bd-bfd2-78582e232a4f/uretim-girdisi-olarak-satin-alinan-mal-veya-hizmete-iliskin-olarak-odenmis-olan-katma-deger-vergisinin-indirim-konusu-yapilmamasi http://kamubis.com/decisions/SayistayFinding/19dae1bb-c968-4342-bf62-e30f16c84ba9/isgucu-temin-hizmeti-niteligindeki-hizmet-alimlarinda-katma-deger-vergisi-tevkifatinin-uygulanmamasihatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/558ef538-06ad-4dd0-a4c1-6534db0196f8/engelli-memur-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/b5507a86-1399-4b46-97b2-c12e54caf8dc/tasinmazlarin-envanterinin-cikarilmamasi-ve-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/95442928-60c9-42e6-8869-06c143295576/kamulastirmasiz-el-atma-odemelerinin-ilgili-hesaplara-alinmamasi http://kamubis.com/decisions/SayistayFinding/8b379844-953d-47b7-806e-a2610f29fcf8/cevre-katki-payinin-ilgili-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4617f872-627c-4e91-abf3-9ce71dac7326/cevre-temizlik-vergi-paylarinin-ilgili-belediyelere-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c57b1cd7-02a6-4854-b58c-28a26137dfaf/sermaye-taahhut-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31c02fbd-8d96-473d-969d-ae3af8ee19ed/suresi-gectigi-icin-hukumsuz-hale-gelmis-olan-teminat-mektuplarinin-muhasebe-kayitlarinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/35118ed5-a5eb-4898-ab8f-e4d4381e10e4/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a07adf8b-324d-461d-9634-bba97e8fd331/ticari-mallar-hesabinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9b816d70-baab-45d8-a440-33fbaeb0b835/varliklara-iliskin-amortismanlarin-usulune-uygun-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d93cd926-cfb9-4231-9461-aaad16ad635e/varlik-hesabina-kaydedilmesi-gereken-tutarlarin-dogrudan-giderlestirilmesi-veya-tuketim-malzemesi-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/80e14649-8b67-451b-b0ee-9a8ba2d44ac1/tasinmazlara-iliskin-form-ve-cetvellerin-mevzuat-hukumlerine-uygun-olmamasi-ve-bunlarin-muhasebe-kayitlari-ile-envanter-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/eb956b5c-cc98-4cf0-9a5e-5226eebb102b/tahsisli-olarak-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/3d8528d8-fff8-4e73-a9f0-c21edc710414/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabi-ile-sermaye-taahhutleri-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0e892061-66a1-4aad-afd9-46b0b379df5f/kullanildigi-halde-giderlestirilmeyen-tasinirlarin-uygun-olmayan-hesaba-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/4caa2004-8724-4e79-9751-c8e62a8c5d35/kiralanan-gayrimenkuller-icin-yapilan-harcamalarin-ozel-maliyetler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0c5972b2-8f21-4edf-a597-7822c6c8037b/indirilecek-katma-deger-vergisi-ile-varlik-ve-gider-hesaplarinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/da026fb7-c445-44e4-a51a-008b5af9eb88/haklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4f6464e2-d45b-4e2d-b5b1-f02095920a17/guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c3cde16d-97b3-43f2-a1f0-bdc005a59226/haklar-hesabinda-izlenmesi-gereken-alimlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/aab4fe19-6d86-4ebc-9a71-bf1fad15cb9c/gelirlerden-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0603ffee-3bb6-417d-a501-44368094ac9f/diger-faaliyet-alacaklari-hesabina-mahiyetine-uygun-olmayan-islemlerin-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f00e7905-b9ab-413c-8607-949b9fad1b8a/belediyenin-mali-borcu-bulunmadigi-halde-gider-tahakkuklari-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b1973490-8b17-4eee-806e-86a84b917f5b/yevmiye-defteri-icin-mevzuatta-belirtilen-kayit-zamanina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d2816408-b162-45d6-8404-4cc9407a93e7/ilk-madde-ve-malzeme-hesabinda-izlenen-tuketim-malzemelerinin-cikis-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/78001564-3480-46e7-a8a8-1867b35e3733/genel-kurul-tarafindan-yonetim-kuruluna-huzur-hakki-ucretlerini-belirleme-yetkisinin-devredilmesi http://kamubis.com/decisions/SayistayFinding/a85b3384-a213-4030-ba38-1fe05848902a/calisanlardan-bazilarina-bir-yilda-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/63c07095-d3b8-468c-ac70-a31269681c47/personele-ust-sinir-olarak-belirlenen-gunluk-calisma-saatleri-uzerinde-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/5ce73a79-24f8-425f-8e99-07a8ee9c1f6d/istanbul-buyuksehir-belediyesinin-sirkete-olan-borclarinin-tahsil-edilmemesi-ve-sirketin-alacakli-olmasina-ragmen-sirket-karindan-ibb-payinin-gonderilmis-olmasi http://kamubis.com/decisions/SayistayFinding/1f726e8b-8f1d-4a78-9714-662e9ec48177/calisanlara-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cc7ab35f-d6c0-4772-b6e6-8982cdaaa033/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/99596dff-32dd-4323-95eb-96047df604cb/iskura-bildirim-yapilmadan-bazi-pozisyonlara-personel-alinmasi http://kamubis.com/decisions/SayistayFinding/7951ab43-4956-451d-a7eb-4be7df6a99e9/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/5281c267-68de-4d85-98cf-b9c5ae1d6b50/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasini-gerektiren-hizmetleri-icin-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-personel-temin-edilmesi-ve-fazladan-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/64fd72e4-e772-4edf-a74e-402051b6047a/cay-ocaklarinin-isletilmesinde-mevzuata-aykiriliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/59a47143-41e6-4bfb-9dd3-90f25425f0f0/dogrudan-temin-yontemiyle-yapilan-alimlarda-sirket-tarafindan-belirlenen-limitin-altinda-kalanlar-icin-piyasa-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8d33a186-a0be-4df5-ba87-fd9f7ab557cb/reklam-verme-isinin-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/a1f2ce15-d842-4edb-9584-7988386b9b4f/kamu-ihale-kanununa-gore-dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/00ebc1a1-c469-4c24-b138-657b5311b692/yapim-islerinde-nakliye-birim-fiyatlarinin-tespitinde-a-katsayisinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6adb422b-7a3b-4d2f-a189-43164ed8e8b3/toplu-tasima-hizmetlerine-iliskin-sorumlulugun-buyuksehir-belediyelerine-gectigi-2014-yilindan-once-verilen-suresiz-hatplaka-izinlerinin-yururlukteki-mevzuat-hukumlerinin-uygulanmasini-olumsuz-etkilemesi http://kamubis.com/decisions/SayistayFinding/abb374ca-a16b-42f5-ac36-913d57fc1db8/milli-emlak-mudurlugunden-kiralanan-hazine-tasinmazlari-icin-damga-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/d5db00ca-c63a-4862-89de-ed264efc8871/dogrudan-temin-kapsaminda-yapilan-bazi-mal-ve-hizmet-alimlari-ile-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8e678070-7a06-42be-81ff-27cbf5718f74/yapilmakta-olan-yatirimlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7f307aa0-aec3-4a01-bfc7-c18eb9c501af/satin-alinan-bazi-mal-ve-malzemelerin-ilgili-aktif-hesaplar-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/48e732f4-798c-4dd5-ba75-47892bf17d59/iskura-bildirim-yapilmadan-personel-alinmasi http://kamubis.com/decisions/SayistayFinding/b9b44bba-f848-4673-82f1-aafdb361f574/kidem-tazminati-karsiligi-hesaplarinin-hatali-kullanilmasi-ve-696-sayili-khk-kapsaminda-calisan-isciler-icin-uzun-vadeli-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b7ca3029-a60e-4421-b7a5-ccb219939d9d/gelirlerden-takipli-alacaklar-hesabina-kayitli-alacaklar-icin-tahakkuk-eden-gecikme-zammi-ve-faizlerin-izlenmemesi http://kamubis.com/decisions/SayistayFinding/55b84ef3-3b93-4159-960c-4b2bc4ea16c4/birikmis-amortismanlar-hesabinin-hatali-gorunmesi http://kamubis.com/decisions/SayistayFinding/47a21b87-a552-4634-9b5e-7fed7aa2dd80/serbest-meslek-faaliyetinde-bulunanlara-yapilan-odemelerin-bazilarinda-gelir-vergisinin-sirket-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/e1313166-d596-4c3d-a694-3f4fedd67a91/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/05002aa9-59be-413a-a2c3-702e5c4313a5/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/915a5218-dca5-4e6c-b4a8-331fd0107bac/sirketin-ticari-faaliyet-kapsamindaki-mal-ve-hizmetlerinin-sunumunda-belediye-ve-sirketlerin-calisanlarina-mevzuata-aykiri-olarak-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/c8fbb246-cf90-452b-adb0-dd7f0e8948ae/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c2228648-6d36-4ea2-92a2-40a02bb6586c/taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d81d8818-6ad0-4181-8af6-8528d1abddf3/on-mali-kontrol-surecinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/ab841ad9-8e47-44bb-9e86-22eca0b9162a/birlestirilmis-veriler-defterinde-bos-yevmiyeler-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/a8951b03-0370-4494-b7d6-370eb5f77671/tesis-kapsaminda-yer-alan-tasinirlarin-sanal-ambarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/04022032-d578-43c6-94fb-666b3ef86008/tasinmazlarin-kaydina-iliskin-tasinmaz-icmal-cetvelinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/7278bff5-f042-4e34-8e90-39e91524703e/belli-sureyi-gerektiren-hizmet-ve-yapim-isleri-kapsamindaki-dogrudan-temin-alimlarinda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/5e61283b-d4aa-41a2-bbdb-b1a1b6e7be1c/yapim-islerinde-idarenin-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/e5e114ba-774e-4e35-abe4-ad943d8ef5a3/isverenlerin-hakedislerinden-kesilen-asgari-ucret-destek-primlerine-iliskin-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d9308cb0-94f1-457a-b226-103ce8a26b02/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/f09c3ec9-f6dc-449f-82d4-924d228000a8/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/03fb17e7-e69f-4666-b269-15ac1334813d/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/e56e2d24-ee77-4a9b-98b9-5f865ac8be5f/sayistay-ilamlarinin-gereginin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/46493630-2140-45ed-9312-c42d6a44ea29/tarifeler-ve-abone-hizmetleri-yonetmeligine-uygun-dusmeyen-aboneliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/53c78657-6c13-413c-adba-b96f3ba192f1/belirli-surelerle-kiralanan-mesken-ve-her-turlu-konaklama-tesisinin-abonelik-turunun-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/4afabeec-cabf-481a-8792-60c7e3fb6ac8/kidem-tazminati-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f64d0c21-be70-4524-9218-797064bbf731/amortisman-tutarlarinin-duran-varligin-kayitli-degerinden-yuksek-olmasi-ve-varlik-grubunda-kayitli-varlik-bulunmasina-ragmen-bazi-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3677cffa-96ce-406f-a804-cbf0d7cd08e5/kuruma-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7def35cc-34d6-475c-adea-f79ef60535fa/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ac28ec29-6720-4161-90f7-8eae6e572382/abonelik-teminat-bedellerinin-guncellenmemesi-ve-buna-yonelik-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/0b2ca573-70b9-47e8-91ae-2c3d9069ffd7/cevre-sehircilik-ve-iklim-degisikligi-bakanligindan-izin-alinmaksizin-yurtdisi-belediye-ve-mahalli-idare-birlikleri-ile-isbirligi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e1f2655a-6ac9-4240-8d9a-42db2a6bc7d3/gurultu-kirliligini-onlemeye-yonelik-eylem-planinda-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7fd56939-8b0f-4468-a866-d9e64230601d/afet-riski-altindaki-alanlarin-donusturulmesine-iliskin-donusum-gelirlerinin-mevzuatta-yer-alan-oranlarda-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6f439cf5-a1b8-44fb-bbc5-a08d8c6da10e/kamulastirmasiz-el-atma-veya-hukuki-el-atma-eylemi-sonucunda-cok-fazla-faiz-gideri-vekalet-ucreti-ve-mahkeme-harci-odenmesi http://kamubis.com/decisions/SayistayFinding/5aa786f1-7c19-45cc-a2d3-d6d6ed41088c/kurum-aleyhine-acilan-davalar-sonucu-odenen-tazminatlarin-ilgililere-rucu-edilmesi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f93556a-88ce-4222-82c4-6cd6d34f877c/toplu-tasima-ucret-tarifesinin-belediye-meclisi-yerine-ulasim-koordinasyon-merkezi-tarafindan-belirlenmesi http://kamubis.com/decisions/SayistayFinding/e924d83d-7476-4995-a41b-0ab5402f0074/belediye-meclis-uyelerinin-sirket-yonetim-kurullarinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/e022216b-ab54-43c9-a948-a68645ae47f5/belediye-meclisinin-belediye-tasinmazlarinin-satisi-kiralanmasi-trampasi-ve-mulkiyetin-gayri-ayni-hak-tesisi-gibi-islemlerinin-pazarlik-usulu-ile-yapilmasini-ongoren-karar-almasi http://kamubis.com/decisions/SayistayFinding/c5e5eac4-5196-4b82-980d-e07b3f872728/kurum-harcamalarinda-tasarruf-tedbirlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/1c67232c-c9b2-47be-8b26-53f9dfa2244a/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/5b013a9f-40be-4254-a1f1-c8304ea2671c/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/adb16d15-47b6-4033-a121-9f3730a1158c/yapim-isi-imalat-degisikliginde-daha-maliyetli-yeni-birim-fiyat-belirlenmesi http://kamubis.com/decisions/SayistayFinding/9de7aadd-1e1b-4d62-94b7-515082c7d0aa/kanunda-belirlenen-parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/fca8e8bd-5fa3-44c3-a70f-c24b67e2a423/kamu-ihale-kanununun-21b-maddesindeki-sartlar-gozetilmeden-mal-ve-hizmet-alimi-ihalesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e256cb3e-3a49-4ba6-ad6d-63873eb20459/mahsup-donemine-aktarilan-avans-ve-krediler-icin-gecen-yil-butce-mahsuplari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/49428cb2-1467-43fb-acc9-b3adce6751c7/sozlesme-hukumlerini-yerine-getirmeyen-kiraciya-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c869d1c7-bbac-4f2c-8790-7eda78fdc132/yapim-isinde-is-artislarina-iliskin-gerekcelerin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/e225766f-8ec9-4b50-bd6f-f9ea5ac2b941/is-artisi-yapilan-ve-sure-uzatimi-verilen-yapim-islerinde-tum-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/71f1650b-be2b-4732-bb90-aa49f36433f4/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/7c4a0307-4c65-4edf-b246-c66f803cb19d/balikesir-su-ve-kanalizasyon-idaresi-tarafindan-belediye-adina-tahsil-edilen-cevre-temizlik-vergileri-ve-kati-atik-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a0526618-583f-4671-822f-8c450ac25c99/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/75e09a20-8a0d-4e3e-ae93-d55d6e28fdea/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/02036bed-3cec-4b15-bba2-3c0999dde25b/mutemet-avanslarinin-mahsup-suresinde-kapatilmamasi-ve-kapatilmayan-bu-avanslarin-kisilerden-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a1c644c7-2313-45c3-b74c-57b823f9bf3f/ayni-bagis-olarak-belediyeye-bagislanan-malzemelerin-tasinir-envanterine-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/563b8524-3a41-4758-a397-096a5e5af479/yapilmakta-olan-yatirimlar-hesabinda-izlenmekte-olan-yapim-islerinden-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/5c773d7f-a8b4-4411-bbc9-e1a358654e6f/tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7309ed25-8404-4717-8114-d9d94a0c0746/satis-suretiyle-veya-farkli-sekilde-elden-cikarilan-hurdalarin-ilgili-muhasebe-hesabinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/5811ff3a-57ef-4f5c-bdaa-7ba6aaf9b9f0/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ac06dcd5-52c5-473f-8c33-03840f52eef6/yapim-islerinde-idarenin-onayi-olmadan-yuklenici-tarafindan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/4cb48528-b833-4c9c-8abc-e379cfc19065/iscilerin-yillik-izinlerinin-kanunun-ongordugu-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6caf8340-8524-4cb9-a120-033ee0768b65/ihale-mevzuati-uygulamalari-ve-kurumsal-yonetim-konularinda-danismanlik-hizmeti-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/9bd08311-eec2-4521-8bf1-e2adacad71f0/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/741f3317-02ea-48f4-9d5e-80de625fc171/personel-mesai-takip-sisteminin-etkin-ve-yeterli-olmamasi http://kamubis.com/decisions/SayistayFinding/5db28759-9111-47e7-a983-77011a38349a/mal-alimlarina-iliskin-denetim-muayene-ve-kabul-islemlerinde-ve-tutanaklarda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/41d33fea-5d3d-4d00-8649-b677649dc2fc/dogrudan-temin-yontemi-ile-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dcd7e207-8010-4377-a3ab-64859aacfeea/kamu-ihale-kanununun-istisna-hukumlerine-dayanilarak-yapilan-alimlarda-ust-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/f24e0a19-5478-43ce-af71-d428be7174be/maddi-olmayan-duran-varliklar-hesap-grubu-ile-ilgili-kayit-hatalari-olmasi http://kamubis.com/decisions/SayistayFinding/ca5f8846-55ce-4009-8503-b69f51432597/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/93b671f8-3e07-4348-80dc-b6043431fc0a/yeni-birim-fiyat-tespitinde-kullanilan-rayicler-icin-ticaret-veveya-sanayi-odasindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/6049cdb7-0d78-44f4-a450-87816ef8ff03/yapim-islerinde-butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ec3d1edb-8552-4d9f-8318-a5e5c94876f3/toplu-ulasim-hatlari-ile-ilgili-uygulamanin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/3e9491e1-8a86-47a3-b4a0-1389d7c23e43/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/6c8a04e6-1e73-4c3b-9705-4dfab4a9e161/mal-ve-hizmet-alimlarina-iliskin-teknik-sartnamelere-rekabeti-engelleyici-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/b13409fc-09c3-469b-a6fe-b6894c623f4c/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/13f6212a-9979-468e-bdca-0508ea81c108/diger-kamu-kurum-ve-kuruluslarina-tahsis-edilen-tasinmazlarin-bakim-ve-onarim-giderlerinin-ustlenilmesi http://kamubis.com/decisions/SayistayFinding/72988c3f-0cef-4a2d-b4cc-b393077d209a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8321863c-0cd0-482d-bdb0-3565965b229f/birinci-sinif-gayrisihhi-muessese-niteligindeki-zeytinyagi-imalathanelerinin-denetim-ve-ruhsatlandirma-calismalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22b359d8-7bd1-44d3-ba40-c09543904350/ilce-belediyeleri-ile-yapilan-protokollere-istinaden-harcama-belgeleri-sunulmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/5bac4729-4d41-47c8-a6a4-5691fcfeff94/alisveris-merkezi-niteligindeki-yerlerde-bulunan-isletmelere-ilce-belediyesi-tarafindan-isletme-ruhsati-verilmesi http://kamubis.com/decisions/SayistayFinding/b3a40807-5f72-46e7-bbd7-9a37c7497250/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/c5cae2ce-c346-4c7b-adb1-0b21e7c172bf/devir-tasfiye-ve-paylastirma-komisyonu-kararina-gore-belediyeye-devredilen-tasitlarin-tasinir-envanterine-ve-muhasebe-kayitlarina-alinmasina-yonelik-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/72fdf5b6-58d0-4971-9838-d396238b175d/kullanim-omru-tamamlanmis-veya-ortadan-kalkmis-maddi-olmayan-varliklarin-hesaplarda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/bd4620db-c71e-4961-a2cf-aa198171b260/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f3bf2345-4099-48f9-b57d-691433eba3b4/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/a9824c80-26c0-4984-95e4-6b545e42ea13/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a9d750ae-c6ad-4ff7-8640-66225ade37ce/tasinmaz-kira-surelerinin-encumen-karariyla-uzatilmasi http://kamubis.com/decisions/SayistayFinding/b1642b30-3f1e-45c5-bfb3-4fcf059f0087/okul-servislerinin-isletme-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/1cede02e-e862-4adc-bfec-643fc6512673/personel-servislerinin-isletme-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/e430c7e1-d7dd-48bd-88f7-5b2008de48f1/taksi-plakalarinin-kullanim-hakkinin-ihale-yapilmadan-ve-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/35892551-59ad-472f-89f0-0992381aae86/toplu-ulasim-hatlarinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2e0df9da-43c0-4e14-99ce-2cb328f778c5/stadyumda-yapilan-ilan-ve-reklamlardan-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/80b08d15-21de-4840-95e1-e222b46f7e16/herhangi-bir-sozlesmeye-dayanmadan-belediye-sirket-personelinin-kocaeli-buyuksehir-belediyesinde-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/ab593b89-aead-4fb8-b542-f86faccca3a1/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerine-iliskin-verilerin-saglikli-bir-sekilde-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/1bdab86b-db2e-4d30-a0d6-aa47917416e5/otopark-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/083f5885-4ce3-499c-a48c-3defc246b9b1/vadesi-gecmis-alacaklarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/765cb5a6-c4a2-4c99-a99f-8079d0c53b4c/korfez-ilce-belediyesine-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/febbcd9e-3930-4122-a5dd-0c3835ffa57a/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d32ff249-bd1b-4254-99c1-5c22f8702922/belediyeye-ait-tasinmazlarin-cesitli-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9f3e7553-02b3-4a5a-a153-5477e5ead62c/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/724997e9-fe2d-4128-babf-2409cb17fa90/yonetmelike-aykiri-olarak-fiilen-gorev-yapmayan-daire-baskanliklari-olusturulmasi http://kamubis.com/decisions/SayistayFinding/3c47697d-5c66-418a-884b-6c4cfc365b21/belediye-tarafindan-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/5b17aee2-c443-43df-9dad-027db38ba15f/vekaleten-veya-tedviren-gorevlendirmenin-genel-uygulama-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/41542318-3580-48a8-bb64-43bc50d827be/vekalet-ucretlerinin-kaydi-ve-dagitiminda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/d8ef1605-05ff-4f1e-8a44-cb4416c1e2c2/gorevde-yukselme-sinavi-ile-sube-mudurlugu-kadrolarina-atanan-personelin-fiilen-sube-mudurlugu-gorevini-ifa-etmemesi http://kamubis.com/decisions/SayistayFinding/fc94db19-6449-4470-8a7e-c97863b7294a/yapim-islerinde-gerekli-defter-ve-tutanaklarin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/7aa5c705-490a-495d-8c9d-ca79d2899e1b/uygulama-imar-planlari-ve-parselasyon-planlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0dfd7a07-4833-45c2-9ef7-dee81c5cc66c/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/053a6837-13bd-40cb-8424-782040c2b47e/toptanci-hallerindeki-kiracilardan-alinacak-teminatlardan-tahsil-edilmeyen-tutarlarin-olmasi http://kamubis.com/decisions/SayistayFinding/4f59f04d-2514-4376-ae82-d4bcfd60d2bd/genel-aydinlatma-kapsamindaki-yerlerin-elektrik-isletme-yukumlulugunun-enerji-dagitim-sirketine-devredilmemesi-ve-bu-aboneliklerin-ticarethane-abone-grubundan-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/c58a7717-efcc-4310-8a06-ecfc96c2783a/gelir-kalemlerinde-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/56db24a6-2bc7-48c1-a329-8b983b749021/meclis-karari-olmaksizin-protokol-ile-ilce-belediyelerine-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/6b246e25-930a-4ec9-8808-6ef8ede7ad43/parasal-limitlerin-altinda-kalmak-amaciyla-mal-veya-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c6c316c6-8beb-42a7-8f33-f8af33a98f5f/mal-alim-ve-yapim-islerinde-faturalarin-suresinde-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/babcac2c-b64b-4f34-ab47-7eacd7f45b11/kompanzasyon-sisteminin-bakim-onarim-ve-arizalarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedelinin-odenmesi http://kamubis.com/decisions/SayistayFinding/bbbd6b59-d851-4cf7-897c-7f69e890acb1/kira-sureleri-biten-tasinmazlarda-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/01791f63-cf44-4617-902a-73a644220ec3/kamu-ihale-kanununda-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/87a671e5-add3-464e-b11e-a4a83c782db2/kadinlar-ve-cocuklar-icin-kiralanan-konukevinin-atil-tutulmasi http://kamubis.com/decisions/SayistayFinding/08307a69-a1f9-40a2-8092-35f000381ddc/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-birinci-sinif-gayrisihhi-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/17333b30-7f99-4879-98e5-76d169b238bb/imar-planinda-park-alani-olarak-belirlenen-yerlerin-ticari-amacla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/44c36895-7e50-45c2-b3cd-bdd3a4055a77/hal-kayit-sistemine-kayit-yaptirmadigi-halde-mal-satisi-yapanlar-hakkinda-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/9c4f03b1-3043-465a-99ca-ab872c9e33ae/engelli-ve-eski-hukumlu-personel-calistirilmasi-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c70965f0-4541-41f5-98a9-6a13c8f759e1/emanetler-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/4cded595-dbee-46ee-85da-f622330ea0c3/depolama-sahasinin-yetersiz-kalmasi-sonucunda-evsel-kati-atiklarin-duzenli-depolanmamasi-ve-idari-para-cezalarina-maruz-kalinmasi http://kamubis.com/decisions/SayistayFinding/7a8b56f8-038e-46ce-b40e-d6334e17bb2f/cezali-hal-rusumu-alinanlara-idari-para-cezasinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/303356d3-6db1-4584-ae16-b854b93f8f4c/belediyeye-tahsis-edilen-tasinmalarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2c5939a2-6d78-4146-b532-c11ffc066757/belediye-mulkiyetindeki-yapilarin-insaat-ruhsatlarinin-ve-yapi-kullanma-izin-belgelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/71075b4e-dc8a-4a5a-bc2d-527a8e760b3f/alt-yapi-kazi-calismalarindan-alinmasi-gereken-zemin-tahrip-bedellerinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/95befec5-02de-4360-8203-565d745416eb/vadesinde-odenmeyen-kira-alacaklari-icin-yil-sonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/7c1dbd1c-3802-4b41-9024-3e546b962e9b/kiraya-verilen-maddi-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/33cbcba6-a0eb-46ca-ba4c-137316b1fdfd/kamu-ozel-is-birligi-modeli-taahhutlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ddf2469a-1c71-4e8a-a362-8dc972686bd9/tasinmaz-islemlerinin-mevzuata-uygun-olarak-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0f24a441-8f60-4e81-8503-01651ec77737/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/75749474-4117-43fb-9558-eaab5cb88da6/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/bcc6c426-865a-4705-b6b0-36913b15dd8b/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/354a4ab9-08f5-4410-957c-c028dcf83bc8/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/c1223d20-de77-49b5-9840-5ad9da03c04b/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1685ab67-e493-412e-b589-84ee14e86732/teftis-kurulu-mudurlugune-vekaleten-gorevlendirilen-mudurun-gerekli-nitelikleri-tasimamasi http://kamubis.com/decisions/SayistayFinding/649411d6-bf44-43f7-8e5e-0a8101cc8118/belediyeye-bagislanan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9043450a-0338-4e24-8b87-56f1f6ff9e64/vadesinde-tahsil-edilmeyen-alacaklar-icin-yilsonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/9f96e949-dceb-425d-9e72-2018c12dfa36/yukumluluklerin-zamaninda-yerine-getirilmemesi-nedeniyle-yuksek-tutarda-gecikme-zammi-ve-idari-para-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/72080fd7-4a67-4d0c-b1f6-41ecb3fd0d21/sirketin-ankara-buyuksehir-belediyesi-tarafindan-baslatilan-projeler-icin-harcamalarda-bulunmasi http://kamubis.com/decisions/SayistayFinding/276b3491-6506-4ded-9869-b53c9a0b9b09/is-sagligi-guvenligi-hizmet-alim-isinin-mevzuatta-ongorulen-kosullar-olusmadigi-halde-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/ab319c9a-f555-4718-a8cd-73e8459e1bca/acik-ihale-ile-yapilmasi-gereken-islerin-dogrudan-temin-yontemiyle-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/a5cb3dec-2eba-44b5-be9b-ce4604be3805/teknik-sartnamede-ongorulen-yukumlulukler-yerine-getirilmedigi-halde-yukleniciye-ceza-kesilmemesi http://kamubis.com/decisions/SayistayFinding/286209a8-55cd-4566-81ca-1589509a80e5/sirket-menfaatleri-gozetilmeksizin-kurulu-sozlesmenin-feshedilerek-ayni-yuklenici-ile-konusu-ayni-yeni-sozlesmenin-imzalanmasi http://kamubis.com/decisions/SayistayFinding/36c2205f-4af1-4c75-86b1-e8c815c17691/mulkiyet-devri-gerceklestirilen-tasinmaz-icin-verilen-teminatin-iade-alinmamasi-ve-sirkete-mulkiyet-devri-karsiliginda-yapilan-odemelerde-gecikilen-sure-icin-gecikme-faizi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/088b52b6-11ea-4ae3-a45d-4b585dd65a7b/borc-stokunun-borclanma-sinirinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/41db5d1e-cb33-4659-9867-5cdeff7a6d6c/hizmet-alimlari-kapsaminda-2019-yili-ve-sonrasinda-yuklenicilerden-kesilen-asgari-ucret-destek-primleri-icin-herhangi-bir-islem-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/ff3aebb5-2c26-4998-8755-5ca1984f02f2/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/82031096-43fc-45f0-91c8-64841ec0f241/yevmiye-kayitlarinda-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/c209552c-b039-4b90-8b32-1c126396c0b8/isci-ucretlerinden-kesilen-ve-emanetler-hesabinda-kayitli-olan-uyelik-aidatlarinin-ilgili-sendikalara-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/656b97dc-c7f1-46af-911b-664801cc2682/belediye-sirketi-personeline-zabita-memurlugu-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/c027394b-29f0-4e9b-b0d4-8d3974c5247e/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/0b8654cc-2f9a-4092-9dae-56e167acec36/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/09a98ba8-445a-4a7a-8aba-8e0fc8852a35/bazi-isyerleri-icin-eglence-vergisi-mukellefiyeti-kurulmamasi http://kamubis.com/decisions/SayistayFinding/5654bbdc-0e53-4e92-9a01-98f11b32747a/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/5e69fc02-9e20-4d0f-a342-51850c6f12e7/emlak-vergisinin-hesabinda-bazi-binalarda-asansor-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/4518a45d-9518-45a0-b227-bc51b9a8220b/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/de1e89a6-d4aa-4eab-930f-9f138979a314/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/df938e26-10cf-4cf8-8140-f34a7ada2350/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/1390312b-6669-4220-92c2-3610ddb2c436/imar-planinda-kamu-ortak-kullanimi-icin-ayrilmis-olan-alanlarin-ozel-siteler-ve-sirketler-tarafindan-ecrimisil-karsiligi-kullanilmasinin-olaganlastirilmasi-ve-idarece-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/b8b64f85-afe3-4171-a4bf-3cefb0b6da3d/idare-tasinmazlarinin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a38b83eb-b879-4f9a-8c58-ece98fb9f961/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/f7a0a55e-1d63-4bc8-b260-ede5fee27db1/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/0cd9e10c-faa1-43cf-a341-5c68a0edcff8/halihazirda-is-yuruten-mevcut-yukleniciye-yurutulen-is-ile-baglantisi-olmayan-farkli-yapim-islerinin-yeni-birim-fiyat-yontemiyle-ihalesiz-olarak-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/b8efb9b4-3eb8-4023-9b81-dd194d1ebc1c/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/60bf34c2-9e3c-4246-bf47-6b1db6aedd1c/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/fb150826-ac5e-413f-8bb4-d28b0c495024/idarece-katma-deger-vergisi-dahil-olarak-tahsil-edilen-mal-ve-hizmet-bedellerinin-tamaminin-idarenin-faaliyet-gelirlerine-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/f2b3c62e-fbde-46a2-b579-6f1c018427e0/bagis-yoluyla-edinilen-tasinmazlarin-muhasebe-kayitlarina-ilgili-yilda-alinmamasi-ve-tasinmaz-envanter-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/81c3a3ff-c09c-4a80-949f-f75eaae0ff18/diger-kamu-idarelerine-olan-yapilandirilmis-borclarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0b58d5f7-1ea2-4d26-8696-ca87877bdfd7/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/3b4206d7-73d7-4716-89cc-85fe38c830af/sirket-ana-hizmet-binasinin-ruhsatsiz-olmasi http://kamubis.com/decisions/SayistayFinding/44e9e924-a239-4802-beaf-14f9e2f8e579/bazi-personelin-sirket-disinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/58d48728-ddbf-4b3c-9fe7-0b205e6eeac7/iskura-bidirim-yapilmadan-personel-alinmasi http://kamubis.com/decisions/SayistayFinding/135dedf2-c660-49eb-96c2-ad3503bee857/yil-sonu-demirbas-sayiminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/03a5cdf1-acf6-440e-aa8a-ea336b3c29f0/yazilim-programlari-ve-lisans-alimlarinin-demirbaslar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/f6def346-e10e-4994-a115-89e3b0113fe2/sosyal-guvenlik-mevzuati-kapsamindaki-yukumluluklerin-ve-prim-odemelerinin-yasal-suresi-icinde-yerine-getirilmemesi-nedeniyle-para-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/4e2ab94e-0e40-4e97-b5b2-a70633769f77/serbest-tuketici-olan-idarenin-elektrik-enerjisi-aliminda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8cd2b091-de60-46f1-abc5-d95874558b43/sirket-mevduatlarinin-bir-kisminin-kamu-sermayeli-bankalarda-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/2a1668b0-56f1-4735-8d8f-e6503e72cd4e/kredi-karti-ile-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-sirketin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c05f0718-f43b-4211-810e-08840cf9770b/vadesinde-tahsil-edilemeyen-alacaklar-icin-yil-sonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/844a7e5c-8e77-4583-ba21-ea3418d097e7/verilen-cekler-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/184f9c3d-7200-4f82-ae23-89db3ec5021a/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0e715db2-9699-408d-a0d4-05373b4b131f/sirket-finansal-planlamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7ac3f9cc-d374-4e90-81b3-b9e6182918f8/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e3b7ca06-65f2-45f2-b225-06f8b99f180a/yasaklilik-kararina-iliskin-bildirimlerin-ilgili-kurumlara-yapilmamasi http://kamubis.com/decisions/SayistayFinding/867fb867-7a8d-48b2-a960-db04dccd284a/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0e3028fd-33d2-4fbe-8934-a374635d3752/gecekondu-fonuna-aktarilan-paylar-icin-acilan-fon-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ed646e08-9918-4806-815c-69894de29fc1/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/67be6f15-554f-4d8b-9162-ad9404ce31d2/tasinmazlarin-kiraya-verilmesine-iliskin-yapilan-ihalelerde-istekliler-hakkinda-yasaklilik-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7a803029-8ac4-4f15-9366-26e60d540746/on-odeme-kapsaminda-acilan-kredilerin-olagan-giderler-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c93c1a82-54e4-4f0f-94bb-1cf5cef668d8/market-alisveris-ceki-olarak-alinan-bagislarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/4966d301-d679-4fe7-bd63-c245ebcf9636/belediye-istiraki-olan-sirkete-yonelik-sermaye-artis-taahhutlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e175b104-acaf-4797-8f30-4118b1ce4580/kisilerden-alacaklarin-mevzuata-uygun-olarak-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b283ffc-0f65-4d7f-b95a-1617ac42b943/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a6e7575c-72c6-48a8-9cfd-fd1094209553/belediye-tasinmazlarinin-bir-kisminin-deger-tespitlerinin-ve-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9c647719-2dd0-483d-bc62-cd411e09923b/yeralti-ve-yerustu-duzenleri-ile-binalar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/1f4902e9-93e5-4177-b253-230d47312cf6/bazi-mal-ve-hizmet-alimlari-ile-yapim-islerinin-dogrudan-temin-limitlerinin-altinda-kalmak-maksadiyla-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/1a54e2b1-f5d5-4e40-96da-292959f98d7c/yap-islet-devret-kapsaminda-yaptirilan-maddi-duran-varliklarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e73bd2c4-62bd-4b59-a448-a4112a6f564c/su-pompalari-ile-asfalt-plant-santiyesinde-daha-avantajli-elektrik-abone-grubu-tarifesinden-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/8789c5da-556d-4269-9403-15e8c2ed7383/ulasim-hizmetlerine-iliskin-verilen-plakalarin-ihale-yapilmaksizin-ve-sure-belirtilmeksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e3d7fb05-5c27-4b56-a715-e1fd427a5e06/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-il-ozel-idaresine-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/82ad8f18-74a4-4d56-a354-8e69a1bcb3ba/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/d04eff43-7769-447f-bb03-4cd23d9b1414/otopark-yonetmeligi-uyarinca-alinan-birim-otopark-bedellerinin-mevzuatta-belirtilen-sekilde-hesaplanmamasi-alinan-bedele-iliskin-tahsilat-makbuzunun-mevzuatta-belirtilen-sekilde-olmamasi http://kamubis.com/decisions/SayistayFinding/ac082b68-01e9-448f-a755-17dea4e1eb1a/otopark-yonetmeligi-geregince-alinan-bedellerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0ee5304b-e4d6-43ee-9f8b-57ed6c2d9fa4/idarenin-otopark-yonetmeligi-hukumleri-geregince-yukumlu-ve-sorumlu-oldugu-bazi-is-ve-islemleri-yapmamasi http://kamubis.com/decisions/SayistayFinding/c4932410-7eb2-4a33-9954-23ffd423b3be/belediye-tasinmazlarinin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/952c04c6-6d79-4e46-98bf-3e861b093c93/vadeli-mevduat-faizi-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cf9490f4-bfb0-4c34-b755-6f46522b77c5/uzun-yillardir-islem-gormeyen-banka-hesaplarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2f2095dc-ae32-4aae-acf4-dfc6371511d4/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi-ve-bu-hesabin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/37884859-8535-4e66-b883-17ff5e3f017c/kurum-tasinmazlarinin-kaydinin-ve-icmal-cetvellerinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelige-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/b72c0521-f36f-4dc5-bbd2-f0ea487337e9/belediye-bunyesinde-iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/78eb332b-31cf-447d-91da-b7cf43762e7e/kidem-tazminati-karsiligi-hesaplamalarinda-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/a7494372-325c-4b4e-a020-30f8bb98915f/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-verileri-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/98d43f8d-e6cb-44c0-ba02-de8eed13a894/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/e04916a4-71d0-4ffc-8c03-362d1943478e/indirimli-emlak-vergisinden-yararlananlarla-ilgili-gerekli-incelemelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/db35223a-6e36-423c-988a-d3876e7bc6fe/belediye-sirketi-icin-yapilan-yatirim-harcamalarinin-varlik-hesaplarinda-izlenmeyip-yil-sonunda-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/1d5624ca-73cc-47e1-ae64-71551114d515/kiraya-verilen-tasinmazlarin-kira-bedellerinin-covid-19-salgini-nedeniyle-faaliyetleri-durdurulan-veya-faaliyette-bulunamayan-isyeri-ayrimi-yapilmaksizin-silinmesi http://kamubis.com/decisions/SayistayFinding/68085b1c-6627-4eac-8098-16d3e97e0f64/kamu-ihale-kurulundan-uygun-gorus-alinmaksizin-dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlara-iliskin-limitlerin-asilmasi http://kamubis.com/decisions/SayistayFinding/22b70daa-9ec6-4f04-8f89-9eb9b5679bec/isyeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/4b99215e-b583-4800-a5eb-9a8380d36d85/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b4a4f5f0-6d7d-44cd-a75f-154bb087cafe/eglence-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ab123c4d-ceb5-406f-8e39-0254f00b598d/dogrudan-teminle-yapilan-bazi-alimlara-iliskin-fiyat-arastirmalarinda-mal-ve-hizmet-alimlarina-ait-niteliklerin-yeterince-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/c4abf24f-67d5-4408-b52f-905ab4e42bf1/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/9272580d-e5bc-4074-8f26-168cecaaab99/bir-kisim-tasinmaz-tahsis-surelerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a33ccad5-4eaa-41a0-8c93-9a1836073ac4/belediye-sinirlari-icindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/566030ad-035c-4823-858f-4a164cd7c9a9/dogrudan-teminle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/8e2e35ad-c9ce-4c8b-a6e8-aaf4b48c3e6a/mal-alimi-isinde-kontrol-mekanizmasinda-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/708b1283-93fb-416a-9242-92d5641c0d2c/hak-sahiplerine-yapilan-odemelere-iliskin-vergi-borcu-kesintilerinin-yanlis-hesaba-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/58863160-13ab-4b63-be83-8b7d8e3a32ce/tasinmaz-icmal-cetveli-ile-muhasebe-kayitlarinin-birbirini-tutmamasi http://kamubis.com/decisions/SayistayFinding/3814cdec-c5f9-413d-b171-a8872210726b/belediyenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-muhasebe-kayitlarina-alinmamasi-ve-muhasebe-kayitlarinda-yer-alan-bazi-tasinmazlarin-tapu-kayitlarinda-gorulmemesi http://kamubis.com/decisions/SayistayFinding/1749e1f6-685a-4850-a37b-a2662706c5d4/sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/3699661f-23b6-44ca-9830-e721c214761a/kalkinma-ajansi-payinin-eksik-hesaplanmasi-ve-hesaplanan-tutarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b84fb921-983a-49a7-8e99-8ad10cb64d76/vadesi-gecmis-borc-durumunu-gosterir-belgenin-tahakkuk-asamasinda-aranmasina-ragmen-odeme-asamasinda-aranmamasi http://kamubis.com/decisions/SayistayFinding/933fb52b-2f31-4d8d-be37-5f8a1d53566e/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4b4a40b4-149d-4a66-9e6e-0b6aaac6ce67/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ce95fe1e-6029-4cd1-9a8c-a99f23f1801d/belediye-meclis-karari-olmadan-kamu-kurumlari-ve-derneklerle-protokol-yapilmasi http://kamubis.com/decisions/SayistayFinding/3d6ee1a9-8f08-461c-b798-ca0e232d6562/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8db94431-2148-4e8e-aea0-16e8fa9ce959/belediyeye-ait-arazilerin-izinsiz-kullanilmasi-ve-bu-kullanimlardan-ecrimisil-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/a08f459c-719a-4dea-8064-fdd7e5acb858/bagis-yoluyla-sirket-devralinmasi http://kamubis.com/decisions/SayistayFinding/5c64bd85-54db-4ec0-b2ac-dc13061c9b68/doviz-hesabi-ve-doviz-gonderme-emirleri-hesabinda-kayitli-tutarlarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cd9fcb1e-1958-431d-80d4-4b208c7679cd/kompanzasyon-sisteminin-bakim-onarim-ve-arizalarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/328af5b2-757a-40ed-b4d2-64516291b47e/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi-ve-alimlarin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/e9478afb-9e46-4962-a9f4-fca95281a025/garanti-suresi-ongorulen-mal-alimlarinda-sure-dolmadan-kesin-teminatin-iade-edilmesi http://kamubis.com/decisions/SayistayFinding/2479ba76-2655-4553-8b2c-2d5e9f0078aa/yapim-isi-ihalelerine-katilim-ve-yeterlilik-kriterlerinin-eksik-belirlenmesi http://kamubis.com/decisions/SayistayFinding/aaf7b79a-7631-4278-9f82-24f6976b428c/haberlesme-vergisine-iliskin-olarak-gelirlerden-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0fd32646-06b7-4bb7-9a60-4d187361983d/birim-fiyatlarin-tespitinde-ticaret-odasinca-onaylanmamis-yerel-rayiclerin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/894e4fc1-1220-4e62-b087-a43da399ca2a/park-bahce-bakim-ve-onarim-islerinin-hizmet-sozlesmesi-kapsaminda-belediye-sirketine-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/d5110c1a-14ac-47c0-a898-eff7be881056/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/1c962cb2-1f55-480e-aac8-e8a1737a1a9c/belediyenin-butce-gelirlerinde-tahsil-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/951a1fe0-95bf-4378-8cb3-2a14ca23f824/kiralamalara-iliskin-tahmin-edilen-bedelin-hesaplanmasinda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/b352002f-0a10-47b7-963a-9ddd55700b50/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-surduren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2accc872-ebf3-4c27-85c9-d8e18945787c/belediyenin-tasarrufunda-bulunan-genel-hizmetlere-ayrilmis-alanlarin-bazilarinin-isgalinden-ecrimisil-yerine-isgal-harci-alinmasi http://kamubis.com/decisions/SayistayFinding/b3d5dd8f-3aff-4964-9df6-e8ae59ba7b28/maden-payina-iliskin-takip-ve-tahsil-surecinin-saglikli-islememesi http://kamubis.com/decisions/SayistayFinding/beac61c5-1d84-431c-a374-e9c41d3a7755/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-yuklenicilerinden-yapi-kullanma-izni-harci-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/186c91d6-caf8-468e-9c52-86bb31df3b0a/ilan-ve-reklam-vergisi-tarifesinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/50ccada5-669b-4dcb-809c-d7db114703cd/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/da864727-dea5-4434-a4b6-d55426d9228e/cevre-temizlik-vergisi-ile-ilan-ve-reklam-vergisi-takibinin-saglikli-bir-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5e1bc307-5bc8-4d51-83a8-52df15b044bb/cevre-temizlik-vergisinin-mevzuata-uygun-bicimde-tarh-ve-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/39039fa1-bfb4-4434-9b12-8e68cde682a4/yapim-karsiligi-kiralama-sureclerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/99ac2a7e-f284-4e7a-817a-20e1988e3cb1/kat-karsiligi-insaat-yapim-isinde-kat-irtifakinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/9416dc1f-0afb-4a01-ac8b-fc9f3f03f50d/belediyenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/f5170f56-e690-4b18-abda-5ed222d0882f/gelecek-yillara-iliskin-taahhutlerin-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/0ac3f77c-a0b6-4872-9ea1-5e44ced0667e/tasinmaz-degerleme-calismalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58d4ae4e-29e2-4528-bf0d-db19dcf283a5/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/0b7abf4c-0e7c-44c0-b1a6-c82baa09d091/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b5dfcf07-9c74-485b-bb2b-17911f285539/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fd0f0abf-851d-42e3-9673-fcda32cb4ee2/indirimli-emlak-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/5bf1e64a-2c0c-4f43-91d9-600af6fcf329/ihalelerde-ekonomik-acidan-en-avantajli-birinci-ve-ikinci-teklifi-sunan-isteklilerin-sunmus-olduklari-gecici-teminat-mektuplarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f9c1505c-9733-4bc5-bc9b-0e909b2af076/surekli-isciler-icin-ayrilan-kidem-tazminatinin-gercegi-yansitmamasi-ve-kidem-tazminati-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4a514ddb-c14b-4b2a-91c4-080e2a12b226/gecerliligi-kalmamis-teminat-mektuplarinin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/8a31378e-78db-491c-8b06-bacf41b80c85/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-hatali-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/6c7434ee-a404-4558-a3ec-374347e5ee4d/belediye-sinirlari-icinde-yer-alan-bazi-isyerlerinden-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2acac489-2feb-48dc-99e9-4f7011fc027d/belediye-sinirlari-icerisindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/933f96c0-79b5-468a-93d6-4830b49bd8c6/bazi-isyerlerine-ilan-ve-reklam-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/7ed3db29-52d4-4414-81a1-69561ff7a497/gecekondu-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/06f0e1a0-5350-4dc9-857d-7a436c4e953e/avukatlik-vekalet-ucretlerinden-butceye-aktarilmasi-gereken-tutarlarin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/50ed3178-d334-442d-901d-71ddca4c2e38/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/74f5a993-07d7-4da9-8319-a5aeea713482/tecil-edilen-emlak-vergisi-tutarlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2c434657-2ca9-4ab7-8368-8cf864c4f138/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-paylarinin-hatali-hesapta-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/605e766c-e0c2-4bc8-a292-1ab73d501926/tahsisli-kullanilan-tasinmazlar-ile-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fccf933b-9ccb-48e9-8419-39a6ee6e03df/sosyal-guvenlik-kurumuna-odenecek-ek-karsilik-priminin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/24daa164-8e07-4e67-873e-b0deadda317a/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a03f8fd9-4edc-431a-9e5d-f28cb0cc4977/kalkinma-ajansina-odenmek-uzere-idare-katilim-payi-olarak-hesaplanan-tutarin-kamu-idareleri-paylari-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/e6382d6e-4285-4334-8435-52eacaa55eee/hizmet-alimi-suretiyle-istihdam-edilen-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ccf2743c-1118-49a2-ae10-5c93b549ecdc/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenmesine-karar-verilen-maddi-duran-varliklarin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/3d6b1de3-bd8f-4e84-a9b5-7ce3ccad590b/bir-yildan-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8e58e960-f229-4e27-bafe-b3ab810c1f71/belediyenin-ortagi-oldugu-sirketteki-kayitli-sermaye-tutari-ile-bilancodaki-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-tutarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/679155ca-ff73-4448-a735-7f48a25dab5b/belediyenin-yapilandirilmis-vergi-ve-sosyal-guvenlik-yukumluluklerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/021649fe-46b7-4550-b5f2-c7d48962735b/alinan-depozito-ve-teminatlar-icin-vade-farki-gozetilmeden-tek-hesap-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cc9d9dda-babc-4b7b-8741-dc0e99be57cf/kamu-ihale-kanununda-belirlenen-parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-alimlari-ile-yapim-islerinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/1b42621b-fc41-4c05-a10f-903780d96604/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/869e946f-7d99-4220-8c8e-3e59ae7b8c4f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ea659a2a-e210-4b39-ab14-d378f5ef8ed2/tasit-kiralamasi-ve-yemek-hizmet-alim-islerinin-kisimlar-halinde-yil-boyunca-piyasadan-dogrudan-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/6ad4fe2e-22e7-4aad-af51-f3b34abd6bfc/tasinmazlarin-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/90caa782-2bf3-466e-9a64-4a04e77eedeb/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/31bf771a-1eae-4a9c-9657-f646153d0dd4/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/753cbd34-cf32-4694-b710-ed19e092fb69/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/1ff5dae8-d2a1-4dfd-9689-474249498088/belediye-sinirlari-icerisindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/5ce322f3-3492-4c9e-b1b8-5206e0a49760/bazi-tasinmazlarin-ihale-yapilmadan-ve-kira-sozlesmesi-bulunmadan-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/c976a96c-7838-47c2-8a70-29fea57a0b7e/belediyeye-ait-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7f56a65d-65d2-4695-b554-c26cc2af2aa6/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fb0fe00a-2adb-4840-a404-5c9968c0c168/buyuksehir-belediyesinden-otopark-payinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/5f24eec6-28a3-4bdc-964d-403a5438694d/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/f40d4559-dd38-40cc-b795-902cb1c83bf2/tasinmazlarin-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e33bc0a6-970e-4495-aaad-2945dbfb9ad0/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/e0bf2982-8ef8-4d73-88a8-c7eb9e26b0a0/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9dda1d10-6da0-406c-ba78-0a8cc98f5cab/maddi-duran-varliklara-iliskin-kira-ve-irtifak-hakki-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/090cb944-7879-4b61-a9f6-15a22f23db61/tapuda-kayitli-olan-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/bccf52f1-6bab-4b86-8ae9-914ce1723f65/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f1ce68b-3553-4a25-940a-7daea8ab6418/sakarya-su-ve-kanalizasyon-idaresi-tarafindan-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/aaf4a5ff-2ce5-470a-8ca7-d0a1af46d090/iller-bankasi-anonim-sirketindeki-ortaklik-payinin-gercek-degeri-ile-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/270d0660-c40f-4777-b77b-94d890e6a7b4/kurum-araclarinin-hazine-ve-maliye-bakanligindan-uygun-gorus-alinmadan-devredilmesi http://kamubis.com/decisions/SayistayFinding/c389f138-6c6f-433c-8e2d-57e3f30110ea/dogrudan-temin-alimlarinin-elektronik-kamu-alim-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/beb7bb29-c9e9-4590-8d08-9685a4abbe94/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/dc397b8f-bef2-4d3f-9d68-91796b4fdade/on-odemelerde-parasal-ust-sinira-uyulmamasi http://kamubis.com/decisions/SayistayFinding/dcff3b61-94eb-4f62-9db9-20259535b5ff/is-avanslarinda-mahsup-surelerine-uyulmamasi-ve-gecikme-faizi-isletilmemesi http://kamubis.com/decisions/SayistayFinding/ca7e16bf-63d4-471c-80e3-28e37d75e861/mevzuatta-belirtilen-sayida-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/e9a43fc8-89f6-40bb-8d15-c2db9a50f65b/belediye-sirketinden-yapilan-hizmet-alimlarinda-sozlesme-bedelinin-mevzuata-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/ae0d4e9f-960a-44b0-97a1-aecc587f2387/gecekondu-fon-hesabindaki-tutarlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/79a1dc59-3dd0-44ab-9d93-4fb68e899a2d/indirimli-emlak-vergisinden-yararlanan-mukelleflere-iliskin-gerekli-incelemelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9efae69c-576a-479a-a129-2d5de34c34a5/bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/3750acad-dfdf-46a7-a7a3-47aef7e7de3b/kurum-tasinmazlarinin-mevzuat-hukumlerine-aykiri-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/78ef0678-3839-4e27-9c79-8b736f29c7cf/bazi-tasinmazlarin-yer-ucreti-adi-altinda-mevzuata-aykiri-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/6c7f1c36-4d3f-4339-8fee-6cbe1b887118/tasinmazlarin-mevzuata-aykiri-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/3500cbc7-5b9c-4b01-a2c6-268c7c1fe31a/ulusal-bayram-gunlerinde-calisan-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/035d41f7-fcc6-49b3-8ee8-1b96bc4dfa33/imarla-ilgili-parselasyon-harcinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/553bfcf2-e14b-465a-9ad4-fe88e705d2b9/tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/9e3fc89e-7b3c-4ccc-8d0f-6b0eba7544c1/isyeri-ruhsat-kayit-sorgulama-ve-takip-sureclerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/b4300c22-c4ae-440f-aa5d-52ff1d073d10/bazi-isyerlerinden-alinmasi-gereken-vergilerin-tahakkuk-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1c069ca-9250-47af-8da9-c02cecd0b998/bazi-isletmelerin-eglence-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7306fec8-db71-4724-be26-40a9fcfdfee2/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/37deaafd-1991-4519-a722-b53a38396fa4/tasinmaz-deger-tespitinin-dogru-sekilde-yapilmamasi-ve-ilgili-formlarin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/a548aacd-a64b-4a3f-bcf2-af9477826ef9/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/d4862fb1-643a-4c5a-b4fa-20d48ef3b53f/otopark-alanlarinin-ortak-hizmet-projesi-ile-vakfa-devredilmesi-devir-sonrasi-duzenlenen-protokol-ve-alt-yuklenici-sozlesmesinde-kamu-menfaatinin-gozetilmemesi http://kamubis.com/decisions/SayistayFinding/58fecaf7-16fd-439d-8416-b77143030d82/bazi-yapim-islerinin-ortak-hizmet-projesi-kapsamina-alinmasi-bu-islerin-yapiminin-ve-isletilmesinin-projenin-diger-tarafi-olan-vakif-tarafindan-ucuncu-kisilere-devredilmesi http://kamubis.com/decisions/SayistayFinding/e78867f2-c35b-4a04-b1ed-4012c8fdcb5c/satilan-tasinmazlara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/c2fdbe80-cf99-4b91-8217-a6d0ae26e743/butce-emanetleri-hesabinda-izlenen-borclardan-zamanasimina-ugrayan-tutarlarin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/13c64855-a03a-4579-95c7-3e6b5f0bd88b/jeotermal-su-ile-konutlarin-isitilmasi-isinin-belediye-tarafindan-ihalesiz-olarak-bir-protokol-ile-ozel-bir-sirkete-devredilmesi-ve-bu-protokole-bagli-olarak-tahsil-edilmesi-gereken-20lik-kar-payinin-belediye-tarafindan-hic-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/93f4f7bb-3ede-4866-bdec-d683e0967fdc/yevmiye-defterinde-geriye-donuk-duzeltme-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/2ae554e6-c26b-4975-9171-ba9857210037/temin-edilen-mal-ve-hizmetler-karsiligi-alinan-faturalarin-zamaninda-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/10b2668b-a661-478b-a556-f36eeb751cab/tasinmazlar-icin-kapsamli-ve-guncel-bir-deger-tespit-calismasi-ile-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/189dacd3-2f26-48ad-9c36-16825d2018e8/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/96e87af6-2c8c-401c-963c-0808e33a0730/kamu-ihale-kanununun-21f-ve-22d-maddelerindeki-parasal-limitler-dahilinde-yapilan-mal-alimlarinda-kamu-ihale-kurumundan-uygun-gorus-alinmadan-butce-odeneginin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/02c1afea-19d5-43ba-ae4c-8f712ff38d4b/idare-tarafindan-gerceklestirilen-bazi-ihalelerin-yeterlilik-kriterlerinin-rekabeti-engelleyici-hususlar-icermesi http://kamubis.com/decisions/SayistayFinding/520e5684-f84b-458a-8c79-96311c92920c/tasinmaz-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e673e98d-d385-4a50-8a27-75a2fb26745a/sureklilik-gosteren-bazi-mal-alimlarinin-dogrudan-temin-sinirinin-altinda-kalacak-sekilde-kisimlar-halinde-alinmasi http://kamubis.com/decisions/SayistayFinding/98f301b2-16f5-4a96-90e4-01506768073b/personel-giderlerinin-mevzuatta-belirlenen-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/3275f97f-012b-402f-9665-fc1ed86404e4/kurum-tarafindan-verilen-bazi-hizmetlerin-belediye-personeli-ile-diger-kamu-kurum-ve-kuruluslarina-ucretsiz-sunulmasi http://kamubis.com/decisions/SayistayFinding/7171991c-684e-4754-8759-4e87f689ece8/tasinmazlara-iliskin-kira-bedellerinin-zamaninda-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/45f7e4d0-0430-458e-a7b0-e615178cc37c/kadrolu-iscilerin-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8bde55f7-adc9-4d45-ac2c-7d32b6a2e6b7/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/95c38eb6-3a6f-41d2-ab74-4305e53c2dcf/dogrudan-temin-ve-pazarlik-usullerinde-belirtilen-parasal-sinira-tabi-isler-icin-yapilan-harcamalarin-10-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/2667e22e-3f4a-4c27-bf6b-56e4db661e78/dogrudan-temin-kapsaminda-yapilan-bazi-mal-ve-hizmet-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45a20569-c9bf-4615-a26b-a182dce4da35/birim-fiyatli-is-kapsaminda-anahtar-teslim-kres-binasi-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/fd402648-69e0-414c-b86c-a49ce65e255e/cevre-temizligi-isi-icin-arac-ve-is-makinesi-kiralama-hizmet-alim-isinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1536110f-2ca3-4da7-a43f-b2e0abad9208/ihalesinde-kendi-mali-olma-sarti-konulan-ozellikli-aracin-is-surecinde-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/35e003e9-7e01-46ef-8e3b-012ed5e17012/yuklenicinin-yaklasik-maliyete-kiyasla-cok-yuksek-fiyat-teklif-ettigi-is-kaleminde-asiri-is-artisi-yapilmasi-ve-dusuk-fiyatli-islerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/91f7eba7-2d94-47ac-9281-42c863fed335/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31bb80a1-3ee0-43c1-b42a-59327b2a2c45/tasinmazlarin-tasinmaz-formlari-ile-muhasebe-kayitlarindaki-degerlerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/992192ad-5ccb-43ad-8438-e05198ec457e/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/33878a6a-7ef2-4447-957d-0344374518bc/stoklara-iliskin-islemlerin-hatali-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e6398451-d288-4e8f-bf83-cc5b0c6207ec/satin-alinan-bazi-mal-ve-malzemelerin-ilgili-aktif-hesaplar-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/279eb782-d931-4c85-be72-5c997ec748cc/pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b7e65649-89b1-491c-91ea-79d762df9e8e/muhasebe-kayitlarinda-yer-almayan-tasinmazin-kurumun-borcuna-karsi-devredilmesi-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/449a669e-dbdf-4152-b999-ab530f1f79a6/kisa-ve-uzun-vadeli-banka-kredileri-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/debf3abb-463b-4e37-9563-782c93fb9010/gecekondu-fonu-payinin-vadeli-banka-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3ee6bc63-d2bb-4e91-9829-689ea8cbad38/kidem-tazminati-karsiligi-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/80df6adf-75a0-4813-a703-90812693b77b/gelirlerden-takipli-alacaklar-hesabina-kayitli-alacaklar-icin-tahakkuk-eden-gecikme-zammi-ve-faizlerin-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0a51aa23-ccc3-4108-9985-1c53cbde13f6/kamu-kurumlarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/43b73c10-ee88-4b93-9f55-57f3d6aa695b/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f6a34d92-70d7-466a-8274-4daae8db3154/idarenin-arac-kiralama-ihalesi-kapsaminda-yabanci-menseli-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/9429175d-13ed-4674-ad54-4834a847af5d/idarenin-toplam-borcunun-hesaplanmasinda-bazi-borc-kalemlerin-hesaplamaya-dahil-edilmemesi-ve-buna-bagli-olarak-mevzuatinda-belirtilen-borc-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/02278625-7412-4621-87e1-e2be41bb7266/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d41c5ded-4abe-4d57-b3d3-1dc749252b27/idare-tarafindan-nikah-ucretlerinin-bazi-kisilere-indirimli-uygulanmasi http://kamubis.com/decisions/SayistayFinding/2f14dc5e-a276-4580-8214-c5411143dddd/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odemesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/03a6536b-3060-4069-861e-6b4383ac529a/sayistay-ilamlari-ile-tazminine-hukmedilen-ve-idarece-odeme-planina-baglanan-kamu-zararlari-icin-faiz-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/9d48c20b-fae7-48d4-9eec-75e9dda55749/hizmet-alimlari-kapsaminda-2019-yili-ve-sonrasinda-yuklenicilerden-kesilen-asgari-ucret-destek-primleri-icin-herhangi-bir-islem-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/dec70a80-1348-40d5-ba44-3726fada5bed/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/3f5547c7-d8b9-419e-9018-6af9a474ef9e/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-kadrosuna-vekaleten-veya-tedviren-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/9ecca853-2fb2-4573-aac1-165339c74ff1/fiilen-icra-edilmeyen-hizmetlere-iliskin-birim-mudurluklerinin-olmasi-ve-kadro-unvanlarinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d5b4aba6-fe82-494b-9bbb-98859348d910/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/15114e39-f8c1-4aa9-9fa4-4f7aa16e8934/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0c50fde5-8e0a-4a3f-9eff-443206d7d52b/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/c3423166-2740-4963-a306-1c9cfb4a9606/emlak-vergisinin-hesabinda-bazi-binalarda-asansor-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/b80fc70b-3a6d-428e-9c18-ad1c0ffb97bc/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/58d65931-8c52-4ab0-b98c-4199e2218cda/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/e50e066d-e39f-45ba-b9ca-950b20dcc294/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/7965df37-2445-47ac-b400-52ccfecdaa92/park-ve-bahceler-mudurlugu-tarafindan-uretilen-demirbaslarin-varlik-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/cd6302d3-ca00-4789-8322-0d431cd49275/mali-tablolarda-sirketin-ortaklik-payinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/436f1746-eec3-4ab3-92f4-73ddb4dfb9b1/kidem-tazminati-tutarlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/210f71dc-83a2-4b26-aaef-a9771c82c8d6/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-binalarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/9130a28c-1589-4329-8f95-a15f49a818c3/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/2608bf65-eb86-46f5-aaee-fe684c2dd43c/yillik-butce-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/5b3a59e7-a52c-4569-b89a-b5ae3308a716/sirket-faaliyetlerini-riske-atacak-duzeyde-sirkete-ait-tasinir-ve-hisselerin-hibe-edilmesi http://kamubis.com/decisions/SayistayFinding/d76bb1bb-433b-4dab-b045-91911052ea8e/sirketin-4734-sayili-kanunun-3g-maddesine-gore-cikardigi-esas-ve-usullerde-belirtilen-limitlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d7aed9e6-bfd9-4d14-8bd6-e4c07a08aabb/sirketin-dogrudan-temin-yoluyla-yapilan-bazi-mal-veya-hizmet-alimlari-ile-bazi-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bfc8920b-69ef-41c1-9b11-d93face8203f/sirket-tarafindan-sunulan-mal-veya-hizmet-satislarinda-sirket-ve-buyuksehir-belediyesi-personeline-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/13ec669f-d8ac-4a5a-8309-27212716432f/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7ec3a8de-0119-4eae-b6bc-17aa8b59cf9a/birlestirilmis-veriler-defterinde-bos-yevmiyeler-birakilmasi-ve-alt-kod-acilmak-suretiyle-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/fede8142-e735-46da-8cb2-2cbbaf78af3f/baskanlik-makami-disindaki-bazi-mudurluklerce-temsil-ve-agirlama-butcesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2f7bed51-093c-4d5f-8e82-e828d8daf883/faaliyeti-olmayan-mudurluk-kadrosu-ihdas-edilmesi http://kamubis.com/decisions/SayistayFinding/56f5af96-2eb6-4dd0-9a89-e881b0e7cd27/iscilerin-15-31-aralik-donemine-isabet-eden-ucretlerinin-muhasebelestirilmesinde-donemsellik-ilkesine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/d778e8a6-7fdb-4ce6-88b7-f94282e945d2/profesyonel-spor-kulubu-icin-malzeme-ve-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/3a46a2df-b128-45e0-a167-67f37eae85fb/ortak-hizmet-projesi-olmaksizin-dernege-ayni-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/c5877645-76b3-4ab0-955e-90059c3540ec/ulusal-bayramlarda-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/904883b9-324b-47e4-b5ba-9c70635b8393/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/ff28d35b-41f6-4509-b6b8-e956393dcf53/bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/c932439a-6000-4920-b600-418dc970be7b/emlak-vergisine-tabi-bazi-binalarin-insaat-siniflarinin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/5d42ef34-0203-4c59-812a-05901695a031/emanetler-hesabindaki-tutarlarin-niteliginin-tespit-edilememesi-ve-zamanasimi-sureleri-bakimindan-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/77fdc2e9-db65-4077-9486-4f115126f582/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/61065d04-37c3-48df-a4dc-61ff6235cfee/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f9bd11cd-bf1f-4454-8f12-d45aed97e48c/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/6b853c65-2fb1-4891-9b94-967ad37481ee/butce-disi-avans-ve-kredilerin-zamaninda-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/65af6bcb-f141-4664-aa94-c025d36c4abd/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a62433a6-916f-4d79-938f-223bb32029d6/ankara-buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-eglence-vergisi-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c30788ca-4739-4349-8e05-58b90283238e/ankara-buyuksehir-belediyesinden-alinmasi-gereken-otopark-geliri-payina-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a90df65a-18c2-43c3-b44c-259b42632a63/ankara-buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-zemin-tahrip-ucretlerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2e595c0e-5341-47b8-8ed9-6289416285b2/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/2d96c9dc-a9e0-4d91-aa16-7d738a5e9cd8/idarenin-cesitli-raporlarinin-hazirlanmasi-islerinin-hizmet-alimi-suretiyle-gordurulmesi http://kamubis.com/decisions/SayistayFinding/0335a87a-ba65-4d74-90a0-cf801918c1ba/ambalaj-atiklarini-toplama-hakkinin-ihale-yapilmadan-bedelsiz-olarak-ozel-bir-sirkete-verilmesi http://kamubis.com/decisions/SayistayFinding/ea4bab55-958f-445c-9736-6e3273ee8ebf/kesin-teminat-mektuplarinin-bir-kisminin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/3815a858-19cc-442c-87e3-af552b8ddf48/asgari-ucret-prim-desteginin-ilgili-kurumlara-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c7da6cdf-cd20-49dc-b568-64328c80ee3c/bazi-ihalelerde-on-mali-kontrole-iliskin-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6d59e2fa-a8f8-4656-b2af-53a64545f7b3/sozlesmeye-dayali-taahhut-islerinin-muhasebelestirilmesinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e9eb2e71-addb-49eb-abc3-9620c4244be7/parasal-limitler-dahilinde-yapilan-mal-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a1f29c5b-190c-41fc-919b-2ba875d1604f/sermaye-giderleri-tertibinden-yapilmasi-gereken-harcamalarin-mal-ve-hizmet-alim-giderleri-tertibinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/61ea1bce-c610-4be3-b8c9-c3d910bc5a9c/deger-artirici-sayilmayan-harcamalarin-duran-varlik-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/45063306-dbd4-4fc6-bea6-5033bd5d12b2/maddi-duran-varlik-kira-gelirlerinin-ilgili-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/42e57952-e651-4b86-b099-f18f23e6c0ef/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/7c471144-1355-49cc-85d4-ffff679f1c09/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ed72f2f5-292a-46e1-9f7e-62237bbd9aee/idari-para-cezalarinin-tahakkuk-kayitlarinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/54bd66e1-78af-494e-a071-6d9a317e91b7/hizmet-alim-ihaleleri-kapsaminda-2019-yili-ve-sonrasinda-yuklenicilerden-kesilen-asgari-ucret-destek-primleri-icin-herhangi-bir-islem-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/184ec54d-924a-4b97-b5dd-23e29341fb42/harc-konusu-olan-hizmetler-icin-mevzuata-aykiri-olarak-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/68e6610d-f169-4c61-a68b-09d1db8a1dac/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/fcd9d3d2-0922-47b6-b584-6d1061f1b23c/belediyenin-tahsisli-olarak-kullandigi-tasinmazlar-ile-baska-kurumlara-tahsis-ettigi-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0bbfb73b-0d7a-4f51-83f6-4ec6e123951c/gecerliligi-kalmamis-teminat-mektuplarinin-iade-edilmemesi-ve-muhasebe-cikis-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/411f1e77-71cb-477b-b048-93df1044248b/kiraya-verilen-duran-varliklarin-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a239664c-6531-493e-af61-45967101d593/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7decf77b-a474-4563-82dc-03f78eb7b6c9/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/06f6eb75-2c15-4935-8504-cb6ddbfde2ed/is-avanslarinda-mahsup-surelerine-uyulmamasi-ve-gecikme-zammi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c1e2f390-37bb-4fed-8cd1-d2a7c4299d51/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-turkiye-elektrik-dagitim-anonim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/dd417a7c-aa0a-43a4-8d3e-1d763a1018a4/belediyenin-mulkiyetinde-bulunan-stadyum-icin-belirlenen-kira-bedelinin-gercekci-olmamasi-ve-kulup-tarafindan-reklam-gelirlerinden-idareye-bir-pay-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b2332546-fe8d-47ff-8903-c921d93cce4e/kazi-bedellerine-iliskin-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3e6b975c-7337-45db-ad45-1eaa47dcedef/ilce-sinirlari-icindeki-elektrik-trafolari-icin-dagitim-sirketlerinden-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/5c42a262-9225-47b2-be0d-0a4a581dbebf/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerine-kapatma-ve-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/517f301f-dcf1-4006-bb83-b4018d62b6a7/kiraya-verilen-bazi-isyerlerinden-cevre-temizlik-vergisi-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/61eea6e6-39cb-453d-9b09-7b290eae2607/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-bazi-paylarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/08a507ff-52ae-4a82-9ec3-c8db11c378f1/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/99d2f6b9-ad89-4aab-b654-ce214451841d/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-idare-payinin-talep-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/c8a185d5-0d02-4a1c-8472-2aec7fa55fab/borc-stok-tutarinin-hatali-tespit-edilmesi-ve-borclanma-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/7d9794c9-9866-47c0-b122-8607c5025c4e/bazi-gelir-kalemlerinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/cfd6464e-ddd8-45aa-bcd2-9c99efc47bc7/bazi-gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/aa27b9d2-a6e8-40eb-9e7a-e01aa5a30aba/avukatlik-vekalet-ucretinin-dagitiminda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/fb0ad9a7-7df7-4644-9369-969c831ad81d/idare-tarafindan-protokol-ile-bir-vakfa-nakdi-kaynak-aktariminda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/460ff889-2d12-4988-ba71-bdc8e502655e/tasinir-mallarin-mevzuatina-uygun-muhasebelestirilmemesi-nedeniyle-tesis-makine-ve-cihazlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/da890484-273e-4e94-9dcb-86f4e8b1a451/hakedis-odemelerinden-yapilan-vergi-borcu-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/48208ece-a135-46e1-b717-c9b8b8d673f8/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/11a2f042-768b-4e7e-9819-04595083f67e/alinan-depozito-ve-teminatlar-hesabinin-donemsellik-ilkesine-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/33f5ce22-0b21-46d7-8870-c8fc2edcfdd7/verilen-depozito-ve-teminatlar-hesabinin-donemsellik-ilkesine-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0a78f947-ef05-4f86-aabe-5158b9616877/satisi-yapilan-tasinmazlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4bdc8cb2-ef55-42f8-a980-198aa59957a2/maddi-duran-varliklarin-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/1c936eea-0361-4a6e-9537-b3d6989a2563/bilgisayar-yazilim-alimlarinin-bir-kisminin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ae0a9580-bdeb-4860-b3e7-aecb81f38d07/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/cbb145b8-5b13-44eb-baf0-c08ca1a612c3/iller-bankasi-as-sermaye-payi-ile-mali-tablolardaki-tutar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/f6ae67b0-ca31-4766-bf41-6d8ddc900865/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5240bcb0-174e-4d42-b79e-395f97a896a3/kirayi-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmasi-hususunda-gerekli-girisimde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/e6f3837a-757a-47d4-8e33-132402021486/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b9d6a9bf-17fe-46b6-9804-e797637c9aae/bina-insaat-harcina-iliskin-matrahin-toplam-insaat-alani-uzerinden-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/a25d66e8-f176-41b9-850a-7566469d63fc/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a56cb35a-e257-4bbd-a8e7-649f8f951664/mevzuati-uyarinca-idare-tarafindan-tahsil-edilen-cevre-ve-temizlik-vergisinin-20sinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c46d6532-d201-43ea-94f6-dc43d540d404/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-turkiye-elektrik-dagitim-anonim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/7c585618-f10d-4b20-a55f-84290544db49/idare-tasinmazlari-icin-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/f16b0af5-7abc-4797-a97c-a80273536dd1/park-ve-yesil-alan-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-yalnizca-ozel-kisilere-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/000d96b3-13bb-4d6c-b846-c022de3088b0/idare-adina-tescilli-konutlarin-mevzuata-aykiri-olarak-bazi-kisilere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/1865c7f2-608e-4c4d-9199-8d0f7154e6b3/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ef17c6f7-7a56-41e1-9c02-ffecfdd10db2/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/49b9691f-e8e3-4796-bcff-98dc52ba4778/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7c9c991e-0706-4eef-9a23-9534a7ffced0/idarece-pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5d12a4ec-95af-4f73-9764-9e56f18a2630/sayistay-ilamiyla-hukum-altina-alinan-idare-alacaginin-kisilerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/18c31dcd-35d4-478c-b223-44af1b782e53/yeralti-ve-yerustu-duzenleri-hesabi-ile-binalar-hesabinda-kayitli-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/97ee2e9a-a9bd-406f-be12-2009825ca1eb/ilbank-kredilerine-ait-tahakkuk-eden-faizlerin-idare-bilancosunda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/3ec4fa44-8dac-456e-9b50-09e8ed308791/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-stok-ve-gelir-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/84e89575-9747-49a2-8820-983b907fb14f/sozlesmeli-personelin-sube-mudurlugu-kadrosuna-vekalet-etmesi http://kamubis.com/decisions/SayistayFinding/f03086c2-41ec-484d-972b-81c1eef08b93/sosyal-denge-sozlesmesinin-suresi-icinde-yapilmamasi-ve-gecerlilik-suresine-iliskin-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/b235b7f2-92b4-43d2-9df7-7fe0e386be72/sermaye-giderleri-tertibinden-odenmesi-gereken-harcamalarin-farkli-bir-tertipten-odenmesi http://kamubis.com/decisions/SayistayFinding/3dbb3fda-e01d-45b6-91f6-145676058f2f/gelirlerden-alacaklar-hesap-gruplarinin-gelir-servisindeki-kayitli-tahakkuk-tutarlari-ile-mali-tablolardaki-tahakkuk-tutarlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/8ad74953-9637-41d2-a0c3-b3ad0da6daf0/sayistay-denetim-raporlarinin-belediye-meclisinde-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/75e8e5c6-a8df-400b-8ae5-0c606d3ae057/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/14f9b6ad-0c2d-4f65-b123-e60cb348ea83/personel-giderlerinin-kanun-ile-belirlenen-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/dc1b3303-dd49-46af-8e66-fdb27b3d9321/kurum-personeline-ikramiye-odenmesinde-performans-kriterlerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/c6546d60-e353-4e3c-90db-c1c3e1a7a4be/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7d9f2989-a922-4b31-97a9-0e2f8c670890/avukatlik-vekalet-ucretlerinin-dagitiminda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/867d8de2-8471-4946-87e7-303f8d339303/bakanlik-izni-alinmadan-yabanci-mahalli-idarelerle-kardes-kent-iliskisinin-kurulmasi http://kamubis.com/decisions/SayistayFinding/98f6a799-2f3a-46f9-a0e0-b72c66aec53e/odul-amacli-bilgisayar-dagitiminda-belediye-sosyal-hizmet-ve-yardim-esaslari-yonetmeligine-uygun-hareket-edilmemesi http://kamubis.com/decisions/SayistayFinding/27efed20-f305-416b-9c01-e59445b75a2b/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/487cb054-cb3e-46c1-8e9b-ecd5693f6524/dogrudan-temin-suretiyle-hizmet-alimi-ve-yapim-isi-odeme-belgelerinde-hakedis-raporlarinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/408ab7f6-9fd0-4bf6-8003-7200bacd81c2/yuksekligi-serbest-belirlenmis-imar-planlarinin-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/103f0b15-6103-47a7-97f3-206f285fa71f/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b8fe602d-c968-40d1-a33a-87445653706d/tasinmaz-kiralama-islemlerinin-usulune-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f0ed3f1d-f33b-4f96-ab86-60cd8d1ea78c/tamami-belediyenin-mulkiyetinde-olmayan-tasinmaz-icin-intifa-hakki-tesisi-suretiyle-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/5532fecf-a734-4b1e-92c4-2d0c09f6fa45/kamu-kurum-ve-kuruluslarina-yapilan-tasinmaz-tahsislerinde-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3001ec0f-4a8b-46cd-a245-39fe8180a7af/dernek-ve-vakiflara-mevzuata-aykiri-olarak-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/69bcd4f5-7af3-40a2-a383-84cf4b40cb1f/belediyenin-mulkiyetinde-olmayan-tasinmazlarin-ayni-sermaye-olarak-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/fd453b4f-1dd1-4c9d-9323-5cb33004c6c7/belediyenin-ayni-sermaye-yoluyla-devrettigi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/0fdd03d4-2dd0-4c23-bf9f-50bad902c2c6/belediye-sirketine-ayni-sermaye-olarak-konulan-tasinmaz-giderlerinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/78bb7f90-044a-47c7-a2fe-8bc6865f179c/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a3f1c978-80e5-4d97-8290-a6fbf095b567/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/d951bfae-90d4-4272-9658-49603576ae40/vadesi-gecmis-ertelenmis-veya-taksitlendirilmis-vergi-ve-sosyal-guvenlik-borclarinin-mali-tablolarda-eksik-tutarlarla-yer-almasi http://kamubis.com/decisions/SayistayFinding/cfd4c2cb-5917-4232-ab5f-3aecd5e0f228/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-gostermemesi-ve-belediye-sirketinin-sermaye-artirimlarinin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/93d74968-2561-4e81-a9aa-fb377c7fe9d2/tasarruf-tedbirleri-genelgesine-uygun-olmayan-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/9482b3e7-d3f7-4b9e-90d4-80ea909f7ec3/sosyal-denge-tazminati-sozlesmesinde-mevzuata-uygun-olmayan-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/a2d65d63-28c1-46ab-939b-ba722cae1b35/parasal-limitler-dahilinde-yapilan-alimlarda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/c5047fa1-9983-4fbe-8346-b9484011b6cc/acik-ihale-yontemiyle-yapilmasi-gereken-bazi-islerin-pazarlik-usuluyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/2a65629a-4f57-4197-ac45-3493259d8c64/bazi-tasinmazlarin-ihaleye-cikilmadan-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/d31d3733-0f13-4534-819b-4700be964ceb/belediye-tarafindan-kiraya-verilen-veya-ecrimisil-uygulanan-tasinmazlar-uzerindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/d366529c-d729-4df0-be3d-e5782e8b9f1e/ilan-ve-reklam-vergilerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b8b293f7-a050-4fdf-b86e-c18916c89ecb/muhasebe-belgelerinde-kayit-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/427b8c20-cd43-462e-b950-8df7863a1fef/kisa-ve-uzun-vadeli-ic-mali-borclara-ait-faiz-gider-tahakkuklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0f94b42c-4e39-4640-9168-86d1940635fe/gecici-kabulu-yapilan-bazi-yapim-islerinin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9f925954-440e-4b18-bfcd-d9fceabfbcde/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/c40b0a09-2461-426f-9f2a-a588648a61cf/tasinir-mallara-iliskin-muhasebe-kayitlarinin-usulune-uygun-tutulmamasi-ve-dogru-bir-sekilde-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/a94e06ea-6abf-48da-a920-3ceaee22747e/sartlari-tasimayan-personele-aile-yardimi-odenmesi http://kamubis.com/decisions/SayistayFinding/ecaa0ab9-cb10-40e1-9c98-0c567a38dfa5/yonetim-kurulu-uyelerinin-mali-haklarinin-genel-kurul-tarafindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/40c685ae-a311-47e6-aa77-4a13becff8b6/sirket-alacaklarina-faiz-isletilmemesi http://kamubis.com/decisions/SayistayFinding/3b8f5fc6-366d-4848-9de5-78bfe86e8d0d/sermaye-artirimina-iliskin-yukumluluklerini-yerine-getirmeyen-ortaklar-hakkinda-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/de3397d5-db32-4ec1-97f4-f11690c47fb1/belediye-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c3b90847-3e24-4f48-9757-366d6a93adcc/katma-deger-vergisinden-istisna-edilen-alimlar-icin-istisna-basvurusunda-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/97bbc544-0ae1-4f57-9be9-f98b97f1ae40/serbest-tuketici-olan-sirketin-elektrik-enerjisi-alimlarinin-ihalesiz-yapilmasi http://kamubis.com/decisions/SayistayFinding/67a04064-a698-43ea-b34a-81c4fb3046e3/istisna-kapsaminda-yapilacak-alimlar-icin-usul-ve-esaslarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/40567fa6-fedc-429f-ba5c-2a7e62d96a95/ihalelere-iliskin-bildirim-yukumluluklerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/2c28b9f3-782e-4a0d-b359-9b6827edb1cf/ihalelerde-aday-ve-isteklilerin-tamami-icin-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/06142aac-3f5b-423a-bd78-e582cd902838/muze-payinin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/fd88ec3d-fc83-4243-a744-150b413694eb/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/2e70ce25-ab6e-4c8c-91bd-7c158208050c/yazilim-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/d29498cd-4d06-450b-b053-913ac214f60e/bakim-onarim-giderlerinin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/8b82136b-e356-4b3d-8e43-aa059e50e8ec/gecen-yil-butce-mahsuplari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fc965cb4-1d27-46d6-b4eb-48c782ede4b6/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b437cc95-f06c-425e-84ed-5782bd2ba232/van-su-ve-kanalizasyon-idaresi-tarafindan-buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/939eda4c-9c25-4acf-ac30-fff33cc45540/gelecek-donem-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1f87c3c1-9b14-4f9a-bfdd-0f35dda6847a/elektrik-tuketim-vergisi-oraninin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/20394713-b7c3-40fd-b3b4-db0a98d783d4/cevre-temizlik-vergisi-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/128c89b3-068b-4afc-8436-987b9fee8633/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/5ee16352-2919-40e2-af91-46bbb3cb5791/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/0443c802-543d-4204-8ba4-125462b9ffa2/belediyenin-haczedilemeyen-gelirlerinin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0b021a7d-38e7-4c8f-986d-8b79088a84f1/belediye-meclisi-karari-olmaksizin-diger-kurumlara-ait-giderlerin-belediye-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/031394ea-50c5-4f01-9bd1-2d6d61fef742/bazi-isyerlerinin-ilan-ve-reklam-vergi-gelirlerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31cf9389-39b6-4074-a9e2-294319d30e94/bazi-araclarin-muayenelerinin-zamaninda-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/8b32e349-8061-4dab-add6-800342adc14f/bazi-hurdaya-ayirma-islemlerinde-gerekli-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8bf51e06-8782-4e58-98cd-01765b85e1d8/baskanlik-makami-disinda-temsil-ve-agirlama-butcesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/300dbee4-e5a3-4b65-8118-6fb8cbd20ad8/otopark-insa-ettirilmesi-icin-toplanan-gelirlerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f1070049-2f81-4973-a7b3-2f6d2e7ea539/kisi-borclarinin-bir-kisminin-hukuki-takibine-henuz-baslanilmamasi http://kamubis.com/decisions/SayistayFinding/74ee10b8-713a-47e3-93b9-3eb01213ad82/iscilerin-15-31-aralik-donemine-isabet-eden-ucretlerinin-muhasebelestirilmesinde-donemsellik-ilkesine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/f3fcc8fa-f337-4a70-b292-60e7580b3ea2/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b030a352-8098-4e86-8142-37e29bd689f3/tahsis-edilen-tasinmazlarin-bir-kisminin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a3bb08be-1eb7-42a0-a312-fd8e1bcb77a6/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanco-kayitlari-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/36b6e26f-1303-4b0d-8459-b5b2df515524/amortisman-ayirma-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/34cb5363-e50b-44b9-bcf1-30e14f8a6ab7/girisilen-taahhutlerin-ilgili-taahhut-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4b0d5095-7401-4931-8a9c-7bacf55e5277/tasinmaz-form-ve-icmal-cetvellerinin-tam-ve-dogru-bir-sekilde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/606cba58-a140-4004-ac52-a9c1e67495a7/buyuksehir-sinirlari-icerisinde-yer-alan-park-alanlarinin-ihale-yapilmaksizin-ecrimisil-yoluyla-isletmeye-acilmasi-ve-isletilen-alanlar-genislemesine-ragmen-ecrimisilin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4cd80708-e96d-4f17-8bc3-58df6570360a/tasinir-mallara-iliskin-donem-sonu-islemlerinin-mevzuat-hukumlerine-gore-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/d785f23e-fb0e-496f-ac5a-aabb922ad38a/sozlesmeli-personelin-sube-mudurlugu-kadrolarinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/cc603329-e599-4d00-bf1b-ee164fe8d5f4/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/267f0bac-673d-4d24-9c0a-37057ff15a34/servis-plakalarinin-ihale-yapilmadan-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/0c9912a5-2190-488a-8903-c2c58254da0b/ozel-halk-otobusu-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/7625ed10-70a1-4b31-8f3c-0b1ea6bb2463/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/35a4f413-474f-4942-bb79-45c5f46cb25a/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerine-iliskin-verilerin-duzenlii-bir-sekilde-elde-edilememesi http://kamubis.com/decisions/SayistayFinding/b4c28b8e-5a62-434d-ba42-22c9efa2cb04/idarenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/3a550929-3a12-43de-a8d3-23453635df06/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/71d31146-ba3d-48f7-8716-226cc3d5043c/yevmiye-defterinde-bos-mukerrer-ve-geriye-donuk-kayitlarin-olmasi http://kamubis.com/decisions/SayistayFinding/ca10d960-d1a2-48e7-9e69-1765567a8b03/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6915c525-5211-4f53-bd68-ecef380d1b6f/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b6e65167-0229-463f-aa67-4f045d393cca/tasinmazlarin-amortisman-hesabi-ve-bunlara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/d31756d5-ee95-4d57-8c8e-1d08b1250e9e/tahakkuk-eden-gelirlerin-tahsil-edildikten-sonra-tahakkuk-kayitlarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/d69ceed7-b1c7-49c6-81eb-683e5ba31ea8/tapuda-kayitli-olan-bir-kisim-tasinmazlarin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/b7991038-355a-42c5-b7f3-c8317cb30257/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/435d495b-d47f-422f-a9b6-96fd7830b517/sayistay-denetim-raporunun-belediye-meclisinde-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/adbd728a-951e-4527-94dd-a678609b491f/ihale-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iadesi-veya-butceye-gelir-kayit-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/b94e3eba-ba83-4749-bf4f-c14a35184c7f/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/624923c1-b82b-47b5-b07d-9006b6ccc723/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2cd7a99d-15e7-4c5e-8915-e241d9643e32/gecekondu-kanunu-kapsaminda-gelen-paralarin-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/50505248-1f1d-4e68-b107-6e133ef4a7c8/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/a9483aaf-43cd-4b35-9bd3-b406a5a62f04/bazi-yapim-islerinde-all-risk-sigortasinin-baslangic-ve-bitis-tarihlerinin-sozlesme-ve-yapim-isleri-genel-sartnamesine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/81e4fe91-89ea-4636-9f3a-6b55d4cebf29/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/82ca7873-a1a7-4be5-9927-625bda0a6bcd/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/924bb720-224b-4e3e-8f64-a4a96abfe4fa/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/2ecf11a0-f9b0-4cc9-9219-04905d1912be/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/a72a6816-b3b5-43b6-929e-d68ce7fa89eb/idarenin-personel-istihdaminda-kamu-idarelerinde-belirli-oranlarda-ozel-nitelikli-personel-istihdam-edilmesini-duzenleyen-mevzuat-hukumlerinin-gereklerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/49431b87-d7ea-4f0a-b815-968e13fa79a3/baskan-yardimcilarinin-birden-fazla-belediye-sirketinden-huzur-hakki-almasi http://kamubis.com/decisions/SayistayFinding/00e5277d-21b8-4d08-83fa-e3abb8e08195/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/0e1c2295-961d-435f-9cbb-718cb5f79ad8/bazi-is-yerlerinin-cevre-temizlik-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/66ecbda4-09aa-4095-8731-f3f7f5f25b48/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/25926345-2fb6-4b9f-80d0-5a79916317f4/tarife-cetvelinde-bazi-harclarin-mevzuatta-ongorulen-azami-tutarlarin-uzerinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a1d91c74-8ffb-451d-a3a0-ef5858f674fd/bazi-is-yerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/05371814-41e1-49da-995c-8074776f8345/reklam-alanlarinin-kiraya-verilmemesi-nedeniyle-gelir-kaybi-yasanmasi http://kamubis.com/decisions/SayistayFinding/5708cb1d-9d4e-4da2-b1de-394999b0777a/bazi-maktu-vergi-ve-harc-tarifelerinde-mevzuatta-belirtilen-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/643a14a5-8291-41fd-8534-6c9076cf8221/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/34e5f085-7518-46d2-8532-6119dbc82ba5/isletme-hakki-niteliginde-olmayan-gayrimenkul-kiralamalarinda-katma-deger-vergisi-tahakkuku-ve-tahsilati-yapilmasi http://kamubis.com/decisions/SayistayFinding/b6285e77-80fe-4623-b4a4-5447c01d45bf/meslek-grubu-dernegi-ile-amator-spor-kulubune-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/04e08b25-7e2b-4333-aee2-b1143a86c3f8/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/7b078300-8e38-43d2-b911-6272ac55dee4/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/541c9e62-2a5f-4a6d-bb6d-e93ebd2de9ae/gecerliligi-kalmamis-teminat-mektuplarinin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/a7472503-c62a-414c-bfd9-79ad4f492f55/idare-tasinmazlari-icin-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/0f63ff89-8535-465e-af12-d4ae339a0cad/yevmiye-defteri-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/03af15f8-144f-4d0e-996a-6fdb1bdcb7ad/belediye-ile-toplu-konut-idaresi-arasinda-imzalanan-sozlesmeler-kapsaminda-teslim-alinan-dairelere-iliskin-hatali-muhasebelestirme-islemlerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/77654f7a-f553-4177-906a-35285d49c4e2/idareye-bagislanan-ve-yollarin-bakim-ve-onariminda-kullanilan-beton-elamanlarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/3361ef76-2d82-4e32-ab34-c918fea7c813/idareye-hibe-edilen-gayrimaddi-hakkin-haklar-ve-amortismanlar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4042a3b8-64a9-4d5b-89e7-cbe42ccebc8a/muafiyet-kapsamindaki-tasinmazlar-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/b6fa945c-38a0-4768-91de-7551d2c2936c/hurdaya-ayrilan-demirbas-ile-tesis-makine-ve-cihazlarla-ilgili-amortisman-tutarlarinin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d9ab5c77-114f-4d6a-8f6a-8750a1af8a62/kidem-tazminati-karsiliklarinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/60deacbd-a0ef-4324-b355-ef692014a10f/hesaplanan-kidem-tazminati-karsiliklarinin-giderler-hesabi-yerine-net-deger-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/5f1d24e6-ce8d-4d90-adb1-f867f444af6c/gecici-kabul-noksanliklari-icin-yapim-isi-hakedislerinden-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b278b3e7-807c-46d2-b804-2c46a7656b6a/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenmesine-karar-verilen-maddi-duran-varliklarin-tamaminin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/30e83e47-9f56-43a7-a971-ae56ec34eba8/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a20e1a9e-343c-4349-bcdf-0fe5814e4526/indirimli-emlak-vergisinden-yararlanan-kisilerle-ilgili-gerekli-incelemenin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fd4dfa2e-43ac-4648-bb3a-6d5a9127f5f0/evsel-kati-atiklarin-bertaraf-edilmesi-ile-ilgili-mevzuata-aykiri-hususlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/fe7efe97-c182-4b11-871a-a6601c75d225/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9f0cf061-cfa7-43e1-aaa7-1d6763a5087f/idare-tarafindan-kamu-kurumuna-tahsis-edilen-arsaya-iliskin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d43dd333-bf1f-46b1-83d0-5ea5fc602692/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2e7c4a82-ba5f-4303-93d8-3891a06d980d/arsa-satislarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a3d64e96-a563-461f-8f5d-01eb4499787e/idare-tasinmazlarinin-kayitli-degerlerinin-maliyet-bedeli-ya-da-rayic-degerine-gore-yenilenmemesi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/54da0197-6ac9-4f5b-9592-84a4faf3d668/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasini-gerektiren-hizmetleri-icin-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-personel-temin-edilmesi-ve-fazladan-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/b3193f82-9d43-4561-8db2-f57bea954790/sirkete-ait-konutlarin-satis-yapilan-kisilere-tapuda-devrinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c9f11b55-4c87-4864-9f4e-74c6661a80d3/isteklilerden-alinan-gecici-teminat-mektuplarinin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1876ca53-703b-46a7-b81c-eb7fc0ffe630/imar-cezasi-uygulanmasi-gereken-bazi-durumlarda-suresi-icinde-encumen-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/8a65e8b4-8afa-48e5-aeb1-59f2ff50d0ca/belediyeye-bedelsiz-devredilen-tasinmazlarin-tapu-tescil-islemlerinin-tamamlanamamasi http://kamubis.com/decisions/SayistayFinding/e5c56489-5f2d-4a8b-8ebd-9014367249f2/tasinmaz-bilisim-sistemi-ile-muhasebe-sistemi-arasinda-entegrasyon-olmamasi http://kamubis.com/decisions/SayistayFinding/c11abf13-dca9-47cb-847b-0028149f5576/kat-karsiligihasilat-paylasimi-modeli-ile-yapilan-islerde-yakiti-dahil-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/b3ed2041-9a65-4dcd-989e-79949ef57dff/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/33b0429b-34ea-4e9a-90d2-6f6172042c84/avans-islemlerinde-mevzuatta-belirtilen-surelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5301bb5e-350d-4b07-a0d0-90f8c167846c/borc-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/e3278f7e-6d30-4033-a31c-bf2f60d3bd96/tescil-edilmeyen-ayni-sermaye-artisi-islemine-yonelik-hukuki-sonuclarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/30cc82c4-f289-46bb-b256-b5b196069650/sosyal-yardim-yonetmeligi-kapsaminda-yer-almayan-nakdi-yardimlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/e0c8e193-a26f-4859-93e4-9e16bc401cd1/muhasebelestirme-belgelerinde-mevzuata-aykiri-duzeltme-islemlerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/55d04d8f-87a6-4ad7-81de-cf69f4cd8550/sondaj-izni-verilen-kuyulardan-yapilan-faydali-tuketim-miktarina-iliskin-denetimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/04a4dec9-03dd-4468-b453-a356da2a1ed2/gunubirlik-kiralanan-evlerin-abone-tipinin-is-yeri-olarak-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c7a74d1b-2369-462c-94aa-25406d82bfb1/suresi-dolan-teminat-mektuplarinin-muhasebe-kayitlarindan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/984bab0f-a899-4681-b8cd-c9d0079a1195/belediyenin-sirket-personeli-dahil-toplam-personel-giderlerinin-yasal-sinirin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/0538f38d-16dc-4ea7-91a3-ed07ce39d126/teskilat-semasinda-yer-almayan-ve-fiilen-icra-edilmeyen-mudurluklere-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/d07685aa-59ae-4deb-bda9-3e1372684b76/vekaleten-gorevlendirmenin-genel-ve-surekli-bir-personel-atama-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3f779f65-4605-4cab-a096-279d9cf919db/iscilerin-yillik-izinlerinin-belediye-tarafindan-zamaninda-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/91bbc57e-99ee-4e63-bae6-d2983d014bd7/idari-para-cezalarina-iliskin-belediye-encumen-kararlarinin-tahakkuk-takip-ve-tahsilat-surecinin-etkin-bir-sekilde-kurulamamasi http://kamubis.com/decisions/SayistayFinding/706d4cef-d3a7-4616-9d67-65bc94b77960/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/1606ea30-3122-489d-9758-2bcc87b24bef/eglence-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/50e42d11-74fd-485c-b106-578d2450d718/cevre-temizlik-vergisi-mukelleflerinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e3d5c5e9-7757-4b2f-bc86-0b0636c075dd/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3254ee8c-32e3-4f91-ae86-b092d1969c03/kamulastirma-bedelinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/1cdfad15-07f6-48b2-9c97-07182305a410/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/500a8812-f3ed-4872-90e3-85d62cf52e1c/belediyeye-ait-tasinmazlarin-suresiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/75ec8173-a3ce-4627-b324-8080618c72c0/kiraya-verilen-tasinmazlara-iliskin-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/af0079f4-478d-4fb1-98e9-d1f98ba14257/asgari-ucret-prim-desteginin-genel-butceye-gelir-kaydedilmek-uzere-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/34a99dcc-23e3-4332-a363-d071cf569cdb/kisa-vadeli-kidem-tazminati-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c291d023-4c32-4566-8388-f0dcd9e33564/tahsise-konu-olan-tasinmazlara-iliskin-amortisman-islemlerinin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/fa8e33cb-ec55-44b0-a630-6807e90f4397/bilgisayar-yazilimlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/13c8b31a-cc8e-475e-bfa2-0d39d9e15b6e/vergi-odeme-yukumlulugunun-zamaninda-yerine-getirilmemesi-nedeniyle-fazladan-maliyete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/59f6048b-750d-489b-b7c9-c9d92f33bc00/yevmiye-defterine-kayit-yapilmasinda-mevzuatta-belirtilen-kayit-duzeni-ile-zamanina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/49fa3fd2-73bf-43ee-9c29-c4be9016da7c/genel-kurul-tarafindan-yonetim-kuruluna-huzur-hakki-ucretlerini-belirleme-yetkisinin-devredilmesi http://kamubis.com/decisions/SayistayFinding/97380324-9a99-41cc-a4ca-062844c10e1d/iskura-bildirim-yapilmadan-bazi-pozisyonlara-personel-alinmasi http://kamubis.com/decisions/SayistayFinding/18fa14e2-ec81-4533-8406-862154845977/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/3531bfda-59af-434d-ad3c-28121905b3d3/kamu-ihale-kanununa-gore-dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b83ffc8c-cb3a-46cb-8971-992ac62f3664/verilen-siparis-avanslarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fe998e1e-6f2e-4d2c-86a9-0d9688f9c47c/sayistay-denetim-raporunun-genel-kurulda-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/ecd6ddf6-88e2-4bbf-80bc-0970e20db645/yevmiye-kayit-sisteminin-mahalli-idareler-butce-ve-muhasebe-sistemine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/76dc7538-42ca-407a-be7e-43e17acf7843/sayistay-denetim-raporunun-belediye-meclisinde-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/63b248ae-4455-4e8b-bed2-0431940aea67/yapim-islerinde-teknik-personel-bildirimlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fa47d4dd-4e42-4701-964b-d3cbbc3ccd82/yapim-islerinde-ise-baslama-tarihi-ile-butun-riskler-sigortasi-tanzim-tarihinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/59c92962-1439-490e-a4dc-49e85a9dd827/is-artisi-yapilan-ve-sure-uzatimi-verilen-yapim-islerinde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/30f21c75-5eb7-4c16-92a1-3e683246905b/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/37dcf356-f6d3-4302-b4f1-b85598bf0f6d/is-programi-duzenlenmeden-fiyat-farki-odemesi-yapilan-yapim-islerinin-olmasi http://kamubis.com/decisions/SayistayFinding/74f685bf-d596-46b1-bf14-ee80237de107/arac-kiralama-ihalesinde-yaklasik-maliyetin-tespitine-iliskin-fiyat-arastirmasi-yapilirken-fiyat-farki-verileceginin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/de000f23-3d70-49be-af96-a565724a2cc9/yukumluluklerin-zamaninda-yerine-getirilmemesi-nedeniyle-odenen-gecikme-faizi-ve-diger-giderlerle-ilgili-rucu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fe72ed26-c518-4254-8d02-7c9c959bdac1/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0bb1400e-bce2-4568-943c-1c90bed62060/cografi-bilgi-sistemi-altyapisinda-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9b378125-30e2-4110-b782-bc330817725e/su-kayiplarinin-onlenmesine-iliskin-yonetmelik-ile-tebligde-belirtilen-hususlarin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/c70d6005-d4a5-4ec1-bd34-c0256335ae0e/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/dac328ab-2546-425d-9a57-54271307a583/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e816e0ce-d6ad-43a0-8a92-71b90160b5ce/cevre-katki-paylarinin-bakanligina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/22f684d7-302c-49ee-8aea-cdfb283b6fdc/yeralti-veya-kaynak-sularindan-alinan-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/eaf6a948-e8dc-4910-8237-0b51a5a0d498/harcamalara-katilma-paylarinin-hatali-hesaplanmasi-ve-ilgili-gayrimenkullerin-tapu-idaresine-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/cbe196c7-5af0-40bc-969f-c9dcbff83e1e/kiraya-verilen-ve-ecrimisille-kullandirilan-tasinmazlara-ait-elektrik-ve-su-giderlerinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ffea0c89-efcb-49c5-a642-aa587c266fd9/butceden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/55ccfa3e-de49-482e-ac40-61226ec5363b/yagmur-suyu-uzaklastirma-ve-dere-islahi-harcamalarinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f3fa6744-7091-48b9-bdf1-4a0b8e61e636/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/13d86017-5331-4770-acaf-255b3b9cd1d6/cevre-temizlik-vergisi-ile-gecikme-cezalarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3213fea9-406b-46a3-a65d-eeefb66bc157/pesin-odenen-giderlerin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/bd9d35a4-4042-40a4-a032-eb62df421473/yagmur-suyu-uzaklastirma-ve-dere-islahi-harcamalarina-iliskin-odenen-katma-deger-vergisinin-indirim-konusu-yapilmasi-ve-katma-deger-vergisi-haric-tutar-uzerinden-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/c638dc40-f372-41a3-8c77-d0e4dc7a7b60/abonelerden-alinan-teminat-bedellerinin-iadesinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2282c51f-36ea-42aa-a80b-3238678ffaa4/genel-aydinlatma-kapsamindaki-yerlerin-isletme-yukumlulugunun-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/5e9c5c42-1bef-4928-ad3a-5a9ae2098119/elden-cikarilacak-stoklar-ve-maddi-duran-varliklara-iliskin-birikmis-amortismanlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b11ba00a-8c35-4794-a67b-e896efd12a83/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/40edd091-6770-4405-a39b-a29b8ea18c1a/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/15e5633b-3fb4-4d2b-ad5d-12c26b87daeb/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/eb9160fc-0f5d-4d35-b343-7b09baf28c13/banka-hesabina-iliskin-donem-sonu-mutabakatlari-ile-bilanco-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/787b7e4d-577d-46dd-b26a-d6e23ca61183/yuklenicilerin-hakedis-odemelerinden-kesilen-asgari-ucret-destek-tutarlarinin-genel-butceye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f6d90ce2-ed06-46be-9ec3-6ac614dfeccd/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7a896617-2d75-47cd-b9e7-25df8268a531/uygulama-projesi-olmadan-yapim-isi-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/eb0108bd-6b6e-461a-a124-5d7cc29cc600/pazar-yerlerindeki-tasinmazlarin-isletilmesi-yetkisinin-devredilmesi-ve-pazar-yerlerindeki-tasinmazlar-uzerinde-ihalesiz-olarak-irtifak-hakki-verilmesi http://kamubis.com/decisions/SayistayFinding/32ee02c8-1bb1-45dd-a210-67e98acb795e/konut-uretimi-icin-mevzuata-uygun-yonetmelik-cikarilmadan-konut-uretimi-ile-satisi-yapilmasi-ve-bu-konularda-belediye-encumenine-mevzuata-uygun-olmayan-yetkiler-verilmesi http://kamubis.com/decisions/SayistayFinding/27943dfb-0f59-4b74-8c54-11915175bcf3/spor-tesislerinin-belediye-spor-kulubune-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/5eab5afd-f754-49bd-bd58-102dc52859e3/protokol-ile-uretim-ve-isletme-kooperatifine-tasinmaz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/60dc76f8-af28-40bc-9885-07be821ce280/kiraya-verilen-duran-varliklar-ile-bu-duran-varliklardan-elde-edilen-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e4c134ba-0fa0-455b-9995-6ff8313b2c47/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/63e55d31-35f6-48cf-81ff-f8990ee97236/evsel-kati-atik-bertaraf-ucretlerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/715610c5-362d-4961-885b-94ddb4c54a88/belediyenin-rutin-hizmet-ve-faaliyetlerinin-yerel-ve-ulusal-medyada-tanitilmasi http://kamubis.com/decisions/SayistayFinding/ee8218a5-47e8-4acd-b23d-def8b9922826/kullanim-olanagini-yitiren-maddi-duran-varliklarin-tamami-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/09ff2d8a-a35a-4612-b0b5-4eba4c5f41cb/birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a439e846-c1f1-4544-a9b1-5c38bc1b8882/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e2cce03a-2262-43c0-9500-3fafaae6d9c4/696-sayili-khk-kapsaminda-belediye-sirketinde-calistirilan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/745a20af-ca64-4876-8dbb-47d4faf09fa0/uzun-vadeli-kredi-borclarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/28032bb9-83d9-4820-8843-e5894c1a8332/fazla-veya-yersiz-olarak-tahsil-edilen-gelirlerin-iade-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/687c4c93-b92f-4bb1-bca2-6ebf0dd29975/ilk-madde-ve-malzeme-hesabinda-izlenen-tuketim-malzemelerinin-tuketime-sevk-edilmelerine-ragmen-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/980cba90-436b-4256-984e-25098af1c52b/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d44dc796-588c-499f-8245-2801c8215805/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/32e89e21-15ab-4a4b-9b31-cafb85e8faa4/tasinmaz-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/048b041f-ed78-4309-bd24-b057befc1272/emanetler-hesabinin-duzenlenme-amaci-disindaki-muhasebe-islemleri-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/050f56a9-4548-4a77-a342-262d02afc9f2/kurumun-bazi-isletmelerinin-zarar-etmesi http://kamubis.com/decisions/SayistayFinding/d15e01ce-eeef-4e63-82bf-feb0059d95bf/imar-mevzuatina-aykiri-yapilasmanin-onlenememesi http://kamubis.com/decisions/SayistayFinding/646a8237-1048-4909-83bf-2268b9845c3a/belediyeye-ait-tasinmazlarin-emlak-vergi-degeri-uzerinden-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e3b4a536-a95d-4aa2-b131-4e4cdcff6620/yevmiye-kayit-sisteminin-mahalli-idareler-butce-ve-muhasebe-sistemine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/627868ae-6f33-4096-9946-1d3d38bdb385/yeni-birim-fiyat-tespitinde-kullanilan-rayicler-icin-ticaret-veveya-sanayi-odasindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/016b15ab-681c-492b-8a65-ad12dbdac987/yapim-islerine-ait-ihalelerde-mahal-listesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/51b16f97-01ae-457a-b46e-a9266604a37c/temsil-agirlama-odeneginin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/15c8c2a0-c785-4ed7-a2ce-1de4259dc85a/teknik-sartname-ile-belirlenen-kriterlerin-rekabeti-engelleyici-hususlar-ve-ifadeler-icermesi http://kamubis.com/decisions/SayistayFinding/3dd41ce9-01b5-4c10-b3a0-e510fdc14bbe/su-ihtiyacini-sebeke-suyu-haricinde-karsilayan-konutlara-iliskin-cevre-temizlik-vergisi-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9a93b82e-6931-43cd-9ef6-2aac5088a2e7/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a4e90ddf-b30d-4fe4-98aa-6465a7978a74/mahalli-musterek-nitelikte-olmayan-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/bdd17716-fbae-4125-b0de-b6cac0e3b443/kredi-karti-ile-yapilan-tahsilat-tutarlarinin-banka-hesaplarina-yirmi-gun-icinde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e1250bd1-e4b3-4e2a-998a-2c84dc9f843b/kompanzasyon-sistemi-kurulmamasi-ve-kurulu-olanlarin-bakiminin-yapilmamasi-nedeniyle-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/d0c3934b-33bf-4909-b016-42435ce7e99e/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyeri-ve-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/343c3005-aa92-455f-b761-df087b1c9c0e/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4a2c7fe5-3232-47c5-a20e-c23a5e34ccab/is-artisi-yapilan-ve-sure-uzatimi-verilen-yapim-isinde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/235a270e-d57d-4ce6-ba0c-ad0a5f5c55f7/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/4f72a3d1-c7f3-4cdf-ae33-95bdd17dd267/imar-planinda-park-alani-olarak-belirlenen-yerlerin-ticari-amacla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bae08d51-d70a-4877-b1af-d454ed7c7ae1/ihale-oncesinde-protokol-yapilarak-alt-kiracinin-belirlenmesi http://kamubis.com/decisions/SayistayFinding/cf1a8063-1c3b-44ba-813c-ae789ff90b39/ihale-oncesi-zemin-etut-raporu-hazirlanmadan-uygulama-projesi-duzenlenmesinden-kaynakli-is-artisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/057087d9-df46-4556-bb31-b99e7539da9f/indirimli-emlak-vergisi-hukumlerinden-yararlanan-mukelleflere-iliskin-saglikli-kontrollerin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/159dc026-2d71-459b-a032-f3e9ea9f62e1/emlak-vergisinin-konusu-olan-binalarin-insaat-turlerinin-ve-insaat-siniflarinin-hatali-tespiti http://kamubis.com/decisions/SayistayFinding/23fd4435-6871-4cf0-afe9-4078374523eb/emlak-vergisinin-hesabinda-asansor-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/3f774bc2-3241-4c45-9f57-e8ca035f84ff/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f9c43e4e-cc62-48f0-abe4-447f9bffc05f/emlak-vergisinin-bina-yerine-arsa-uzerinden-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/91775a07-2783-4aef-bf84-2346e1b07bce/parasal-limitler-dahilinde-dogrudan-temin-yontemi-ile-gerceklestirilen-satin-alma-islemlerinde-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ab16c046-e4e4-4d4f-8c80-81dc3099e7f5/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/4a028344-edc7-4e20-b646-f146ad8005e0/elektronik-kamu-alimlari-platformu-uzerinden-gerceklestirilmesi-gereken-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/676cf083-60e0-4d8f-8742-bd63d660a107/dogrudan-temin-yontemiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/e47efc30-2d54-41e1-9b02-7abf10f07e26/dogrudan-temin-yontemiyle-yabanci-menseli-binek-arac-kiralanmasi http://kamubis.com/decisions/SayistayFinding/cba027ab-3a1f-4a86-be3d-15b10305e051/buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilatinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/1035f276-2e3a-4266-8a30-bd48eba6fdb2/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c9dc33ab-8905-4260-a757-b1e4d858834e/kullanim-haklarinin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/771bc25d-d9c6-44f3-b3be-3e9d5b9e07f1/tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/148587fd-0a9f-4980-9f52-1bde714c147f/muafiyet-kapsamindaki-tasinmazlar-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/8a8828c7-101a-4f09-9208-8cfffe6f6a11/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/7dd05209-0c74-47ea-a83b-17ec56bce1be/tahliye-kosullari-olusmasina-ragmen-belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/41fcc0a8-0258-448d-8353-5acd3de35076/belediye-meclisince-belirlenen-ucret-tarifesinde-katma-deger-vergisine-iliskin-aciklama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e6fad1ae-3a55-4681-a91e-2e0176b88e0f/asansor-periyodik-kontrol-ucretinin-belediye-meclisince-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/292d05d8-8d3b-4aaa-8c2f-3b1a4b9853e4/her-turlu-vergi-resim-ve-harctan-muaf-olunmasina-ragmen-kazilar-icin-harc-odenmesi http://kamubis.com/decisions/SayistayFinding/c9d6bb31-9075-42dc-a6cb-51506a53b083/kiraya-verilen-kaynak-sularinda-olcum-sistemi-debimetre-takilmamasi-ve-cezai-yaptirimlara-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/ca8241ba-f933-4319-b51a-694f2ce6be72/araclarin-muayenelerinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ec159e15-35af-4909-bdc6-1eba1e9ecf1b/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/58271131-7f5b-4be6-8f24-8ee0a76c6907/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/60cba406-db17-4cbb-9eed-5ad7ae3e8720/tahakkuku-tahsiline-bagli-gelirlerin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e63bc652-8e0b-4b6e-81ac-00c566549c64/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6e0152b2-7adc-4f83-85ad-57ad93e423b9/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/157c63f8-6013-4672-8f1a-747fff702180/gelirlerden-alacaklar-hesabina-iliskin-donem-ici-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/2f600018-777f-4cb9-bb17-c7bf0e67f898/kiralama-ihalelerinde-tahmin-edilen-bedel-tespitinin-hatali-olmasi-ve-rekabet-ortaminin-saglanamamasi http://kamubis.com/decisions/SayistayFinding/c4b28a75-6ec9-4953-a1dd-cc13845ff405/kazi-ruhsatlarinin-yukleniciler-yerine-idare-tarafindan-alinmasi-ve-yuklenicilerden-tahsil-edilmesi-gereken-tutarlarin-idarece-odenmesi http://kamubis.com/decisions/SayistayFinding/01b502b8-fd6e-4326-9048-056355fc936f/cikarilan-yonerge-ile-yonetmelik-hukumlerine-aykiri-olarak-ruhsat-yenileme-suresinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/17d21a0c-8291-45aa-b905-6f6fa8132564/tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6285ff6d-7d37-482d-821e-71177486d502/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/3ef8e14d-26dd-4cc3-b33f-cc07f1695b03/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3c594fa6-b7c4-406a-b343-242efe9a759e/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d3437921-2188-4047-89ab-7580e2305d87/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/c0773bd1-b8f2-443b-a581-d91610178e5d/tasinir-mal-yonetimi-hesabi-icmal-cetvellerindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/f50f8306-deae-4d57-8251-5aca05bf792c/yevmiye-defterinde-bosluk-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/08484a65-aa3a-4d3c-9e2e-2f4d52f31a80/sayistaya-gonderilmesi-gereken-bazi-belgelerin-mevzuatta-belirtilen-sure-icinde-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b6c92d5a-6d8a-4baf-8668-8a09b4e9e89a/kiralanan-bazi-tasitlarda-arac-takip-sisteminin-takili-olmamasi http://kamubis.com/decisions/SayistayFinding/818aae67-0be6-4a9b-9ccc-6eabe031bf02/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/e7ab3291-b898-496c-9424-e3936aa7876e/mal-ve-hizmet-alimlari-ile-yapim-islerinde-pazarlik-usulu-ihale-yonteminin-yaygin-sekilde-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e54bce18-4486-44c6-a067-e3ee40d4e988/ozel-kalem-mudurlugu-disindaki-mudurluklerde-temsil-ve-tanitma-butcesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/26876e96-661b-4f24-b356-c7ac6d7fee4f/sozlesmeli-personelin-sube-muduru-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/d2471822-498d-49ff-8623-51ef977ce9ec/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9f5ef3f6-c2f9-4f9f-a24c-a0baae67802f/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/4dba456c-e0fc-4d61-8235-83ce6d7956f5/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a9226e2e-4cec-4278-82b0-0b85814e486e/belediye-tarafindan-tahsil-edilmesi-gereken-alt-yapi-faaliyet-bedellerin-fiili-durum-uzerinden-hesaplanmayip-proje-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/aa2a6f00-6b57-49c2-8b12-baed0cf84134/baglanti-kalite-kontrol-ruhsati-verilen-isletmelerin-denetimlerinde-numune-alinmamasi http://kamubis.com/decisions/SayistayFinding/f1056694-288b-44e4-96d1-b86b57a30cf5/idarenin-hatali-uygulama-nedeni-ile-karsiliksiz-olarak-buyuksehir-belediyesine-borclandirilmasi http://kamubis.com/decisions/SayistayFinding/7620324b-0579-4323-8955-920a7f269090/reklam-alanlarina-ait-ilan-ve-reklam-vergisi-takibinin-etkin-bir-sekilde-yapilamamasi http://kamubis.com/decisions/SayistayFinding/105b607c-a1cc-4c5b-a2ac-c282caa2ec49/buyuksehir-belediyesine-ait-bazi-yetkilerin-ilce-belediyelerine-birakilmasi http://kamubis.com/decisions/SayistayFinding/62c80a48-60be-43bb-b374-fff9569b5f73/buyuksehir-belediyesine-kontrolluk-hizmeti-icin-verilen-araclarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/963d571d-6f65-4adb-8125-254f9d526e15/ihalelerinin-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/5eb2185e-d975-4d89-9f26-41f8379ca06f/ilce-belediyelerince-alinmasi-gereken-otopark-bedellerinin-buyuksehir-belediyesince-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/c6369cb3-9e61-4c6c-803d-127045345d5b/cevre-ve-temizlik-vergisine-iliskin-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0478f6ab-523a-4944-9901-99cfe48261af/dolmus-taksi-servis-ve-minibus-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/e5dd9e32-a7bc-4b94-b4ba-e4f78cf3e9e9/buyuksehir-belediyesinin-ilce-belediyeleri-uzerindeki-butce-denetim-yetkisini-etkin-kullanmamasi-sonucu-bina-insaat-harci-tarifesinin-ilceler-arasi-degiskenlik-gostermesi http://kamubis.com/decisions/SayistayFinding/78453ffb-45d3-48ca-8082-0d17bcc15341/elektrikli-skuter-isletmeciliginde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/9245b790-6a8a-4793-b70a-5085d01caf39/kurum-tarafindan-ozel-veya-teknik-beceri-gerektirmeyen-hizmet-islerinin-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/f4a61c29-56b6-43a3-bfc9-a58eea125578/kiralanan-tasinmaz-icin-kiraci-tarafindan-yapi-kayit-belgesi-alinmasi http://kamubis.com/decisions/SayistayFinding/1661caaf-95da-4163-9c0d-e92b4e7beee3/izmir-konak-eski-balik-halinin-konak-pier-isletme-sozlesmesine-uygun-olarak-sigortalatilmamasi-ve-sigorta-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a7da9639-920c-4cc9-9111-7360e9adae77/buyuksehir-belediyesinin-ortagi-oldugu-sirkete-memuriyeti-sonlandirilan-kisilerin-yonetim-kurulu-uyesi-olarak-atanmasi http://kamubis.com/decisions/SayistayFinding/0de04545-a4e8-41c7-95d7-5bc7dab4a7ac/kat-karsiligi-kentsel-donusum-insaat-yapimlarinda-proje-revizyonu-ile-yukleniciye-verilen-bagimsiz-bolumlerin-sayisinin-arttirilmasi http://kamubis.com/decisions/SayistayFinding/b9182b55-1f2a-48ed-87e0-79034d669ea6/elektrik-uretimine-baslanan-bergama-entegre-kati-atik-yonetim-tesisinde-gecici-faaliyet-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/9ad53d5b-a1da-49b4-b004-59824ccc2981/odemis-kati-atik-yonetimi-tesislerinin-yapimi-ve-isletilmesi-isinin-imtiyaz-sozlesmesinin-yasal-prosedurleri-izlenmeden-protokolle-genisletilerek-isletici-firmaya-mali-avantaj-saglanmasi http://kamubis.com/decisions/SayistayFinding/23cc67f2-5941-4a2d-a60c-9a0c25f632ba/tasinmaz-tahsislerinin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9ecf6f5c-deeb-4769-b7b0-f93279d28cda/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/091fa9b4-ed69-4cd5-9e75-5e68b5ea40b3/ulusal-bayram-gununde-calisan-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/0f97296c-12d8-4e7d-9872-7f5f17cca04c/tasinmaz-kiralama-ihalelerinde-sartname-bedellerinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d923119a-c004-4d4d-bbe6-435d4f34ad4c/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d1e5e0e6-a095-4101-a954-c1a7eff829ab/ankara-buyuksehir-belediyesinden-alinmasi-gereken-gelir-paylarinin-tahakkuk-ve-tahsilinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/735dfc22-96df-42d1-8677-57f86dde9d28/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/0127873d-c87e-4f27-8cc2-9fa446f10cef/belediye-tasitlarinin-kayitlarinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/dbe3f0e0-9643-4ea0-84be-c56e55c8a922/gider-taahhutleri-ve-gider-taahhutleri-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/121dd448-b537-41b1-ac66-c110e41463de/butce-ici-isletmeye-ait-tasinirlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/4ad8937f-8d99-4d14-8d64-cd0783756e53/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/0400bd92-f98f-4191-953e-dfaf2d428a9f/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/42361305-3ee5-4810-99a8-81c038049e0a/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/2d1d9882-89fb-4d65-91ec-cfc786de0356/idare-tarafindan-satin-alinan-elektrik-proje-hizmet-alimi-ile-uygulama-proje-hizmet-alimlarinin-binalar-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/baeaa3c5-c275-4b09-b7f2-2e7e63df68c2/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1dc66252-4b62-4efa-bd8f-394d5b7a611a/idareye-tahsis-edilen-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b29e683e-67a8-4931-ab5e-2fd7ed7cb743/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6dfcb62d-0b9a-47d8-bb0e-b5e70413001d/belediyenin-bilisim-sistemi-ve-yonetim-politikasinin-standartlara-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/bcba23fd-4d81-4e1a-8d48-41506882bd3a/belediyede-ic-denetci-bulunmamasi-nedeniyle-mali-yonetim-ve-kontrol-sisteminin-onemli-bir-unsuru-olan-ic-denetim-faaliyetlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/3d8bde86-0f78-41ba-8cab-77ed211c6437/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/86858559-6790-4b58-a2bc-f7dea0da68a3/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/608fa401-4dc9-4b71-b166-665f35b6419e/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c93afbbf-5b39-4a19-920a-1a6e70f2cbf2/belediye-aleyhine-acilan-davalar-neticesinde-belediye-butcesinden-odenen-tazminatlar-icin-kisisel-kusuru-bulunan-kamu-gorevlilerine-yonelik-rucu-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/bb5b6e6a-e204-4032-a765-428a3e1318d4/cevre-ve-temizlik-vergisi-ile-ilan-ve-reklam-vergisi-mukellef-sayilarinin-tam-olarak-tespit-edilememesi http://kamubis.com/decisions/SayistayFinding/3f04e125-77a4-4140-a651-0056f6e280fa/su-tesisleri-harcamalarina-katilma-payinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/88a0f708-8baf-4909-ba64-6fdb8ebdbab0/isyeri-acma-ruhsati-bulunmadan-faaliyet-gosteren-isyerlerinin-bulunmasi-ve-ruhsatsiz-isyeri-denetiminin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/9d5b09f6-dd3d-4b8b-a22e-8675ea6365cb/otopark-yonetmeligi-uyarinca-tahsil-edilen-otopark-bedellerinin-vadesiz-hesapta-bekletilmesi http://kamubis.com/decisions/SayistayFinding/df9b9c20-8274-4581-af20-d52b1f9cf521/gecekondu-fonu-icin-bankada-ozel-hesap-acilmamasi http://kamubis.com/decisions/SayistayFinding/62e572fa-61eb-422b-8a41-a70b317a1007/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d39972fc-9eae-4dbd-88df-d62f5567e6f4/tahsisli-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e6b0159a-d96d-457b-959c-2111e36af488/su-tesisleri-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22597c4a-9c77-4540-8111-de3575709f20/kanalizasyon-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6011a1e9-e368-4402-b3db-1143c993a693/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/0cb48720-fef5-43e0-9120-a9448f7edf5b/yevmiye-numara-uygulamasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e21d2a3a-011f-42ba-a792-a7bb999892bc/butce-emanetlerinde-bekleyen-tutarlarin-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/f366f003-94b2-4a3d-8577-bb6853fe94c1/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/38bbb06b-3970-4a8a-8b51-8396beaaa024/minibus-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/5130b431-1b05-48d9-99b2-ae917197cc0f/kurumun-kiraya-verdigi-tasinmazlarin-kira-surelerinin-ihalesiz-uzatilmasi http://kamubis.com/decisions/SayistayFinding/1f3065f5-1d96-4a2e-8320-4e1fd89d4fb9/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/432d7d73-2e7f-4613-adbf-fd470b407003/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/6f1ed9fa-6a14-46cd-9c1b-341dee896567/su-kayiplarini-azaltmaya-yonelik-bazi-faaliyetlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/af43db90-b185-4e19-8ad3-5bc68a00974e/sozlesmeli-personelin-mudur-kadrolarinda-vekaleten-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/ce27f78f-1df1-47d1-9bb0-d7d5763612bd/birim-fiyatli-yapim-isleri-hakedislerinde-gecici-kabul-noksanlari-kesintisinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/a5913fd5-54fb-439c-b735-f5d051a018d6/yillara-sari-yapim-islerine-iliskin-hakedis-odemelerinden-gelir-vergisi-tevkifati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e5c8befb-22c8-423e-a5a7-d412c31954c3/guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1dbab750-1463-4ae6-9d65-4f0ae6e1377f/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlari-ve-lisanslarin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/e317b6b1-6e3a-4c38-a9e0-74cd4e1e8af3/indirilecek-katma-deger-vergisi-hesabina-yapilan-hatali-kayitlar-nedeniyle-devreden-katma-deger-vergisi-hesabi-tutarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/296171b6-eb98-444d-bf2c-93f40d922df9/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/670feb94-7908-443b-836d-a1eb64327403/kidem-tazminati-odemelerine-iliskin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/519cc4ab-35a1-4445-84b7-9bbbd4f56483/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e834b620-ffc1-4ce4-971b-990fa069ee2a/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/f38f9f0e-a837-41e9-8aaa-1591066d33f4/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/043f5f2c-4a16-4f73-b8be-46f435369929/banka-kredileri-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/fbfc26d5-e17b-4065-9314-1609d938cb6a/sozlesmeli-personelin-idarenin-sirketine-yonetim-kurulu-uyesi-olarak-atanmasi http://kamubis.com/decisions/SayistayFinding/992e5392-db0f-484d-bfcd-42b34d1137d1/ic-kontrol-sisteminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/48138a22-c0ce-4c41-9797-2e5d489f5901/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b3f7ec0b-9527-4a81-b122-e85deba95ae0/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7355d1a6-877a-4804-9aa7-a99284fd6338/otopark-hesabinda-bulunan-paralarin-vadesiz-mevduat-hesabinda-tutulmasi http://kamubis.com/decisions/SayistayFinding/8fa328ad-f234-48c4-8972-a25d129b25a8/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/a9e9d724-f17c-4593-bd8b-d9911f54123c/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-bazi-maddi-duran-varliklara-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/0143c19d-0d7a-4dfd-bfa2-e5b3f7cd1eaf/tasinmazlarin-cins-tashihlerinin-yapilmamasi-ve-tasinmaz-icmal-cetvelleri-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/534a48bf-af09-425a-bfce-7277d88627ab/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/5c939c40-311e-4fca-84ca-3ea46c7519e3/mevzuatta-belirtilen-siniri-asan-taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/100a9ca8-6620-4221-8557-c025b2a54fb3/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8a184321-fe0b-4caf-a96f-94899fa78ea6/kurum-butcesinde-performans-gostergelerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/5b4827ed-e8e6-46ea-a3a6-ba80d585dee9/gecerlilik-suresi-dolan-kesin-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/b07aedb2-de2b-421f-bfc6-70f9431c26e8/buyuksehir-belediyesinden-ilce-belediyesine-aktarilmasi-gereken-otopark-yerlerinin-isletilmesine-iliskin-gelirin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cf685083-3172-4070-b698-7b56e8f82b24/buyuksehir-belediyesince-kas-belediyesine-gonderilmeyen-muze-giris-ucreti-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/30272c77-b16e-4875-9feb-0050b77f09e7/dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/7577bee8-9698-4d64-87ae-5fb46f325fa4/parasal-limitler-dahilinde-yapilan-mal-alimlari-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/73008991-7e58-4267-b8e8-b5b59221411d/belediye-sinirlari-icindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f84196a5-7413-4f3d-be50-9e73c695e949/belediyenin-yapilandirilan-alacaklarinin-hatali-hesaplarda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/a0d39667-8e5e-4922-a041-9a01492e2813/yapim-islerinde-all-risk-sigorta-policelerine-iliskin-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/eb61d197-0355-478e-ba92-72f7ae634728/belediyeye-ait-tasinmazlarin-mevzuatta-ongorulmedigi-halde-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/fcfa675f-6a75-4ae8-930a-23e2ea41b873/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a57c6180-8109-4c5c-9eed-3285999bd8e3/kiraya-verilen-irtifak-hakki-tesis-edilen-maddi-duran-varliklardan-elde-edilen-gelirlerin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1c1fbaeb-ae2b-4807-9c26-437cf51b61fc/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c958926f-26c0-42cd-a1c6-ce0f0f30f8a3/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/588a0d8b-ddd6-4c91-b9a6-e725bbec940c/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/1191cc42-4d72-408e-b0e8-7ae4104b43b0/kidem-tazminati-karsiliklarinin-ilgili-hesapta-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/8baf8bb6-f6c7-463a-8660-c9e322ece5c7/diger-borc-ve-gider-karsiliklari-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3497500f-9829-4903-bb1f-7e81648ef5f7/mali-tablolarda-tasinir-mal-hesaplarindaki-degerler-ile-idare-tasinir-mal-yonetim-hesabi-icmal-cetvellerindeki-degerlerin-tutarsiz-olmasi http://kamubis.com/decisions/SayistayFinding/9bf6c02e-e3e5-410b-a988-cb40ef1a419f/avukatlik-vekalet-ucretlerinden-butceye-aktarilmasi-gereken-tutarlarin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/b0d8be2b-7a92-422f-9c21-96425592503f/ihale-edilen-yapim-isinin-kontrol-teskilati-olmadan-yurutulmesi http://kamubis.com/decisions/SayistayFinding/baf8b31f-fa90-468f-aaa2-5ac03c1771c8/hizmet-alimlari-kapsaminda-2019-yili-ve-sonrasinda-yuklenicilerden-kesilen-asgari-ucret-destek-primleri-icin-herhangi-bir-islem-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/bfb839ad-3868-475a-bc6e-4a43fe1037c9/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ait-gelirler-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/bd507df4-66ed-46c5-a9bd-2899aec953c5/kidem-tazminati-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cdfbb628-0305-461e-805f-fc4cae53b583/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-kesintilerinin-odenecek-sosyal-guvenlik-kesintileri-hesabi-yerine-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/31bc4da6-d3f2-4f2d-9325-b7a7e82a01d4/alinan-depozito-ve-teminatlar-icin-vade-farki-gozetilmeden-tek-hesap-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4b49a560-943b-4de0-aae4-41616bc73c38/arac-kiralama-hizmet-alimlarinin-parcalara-bolunerek-dogrudan-temin-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/f175b432-0b50-4bcf-be32-b2e3b04aec49/tuketicilere-iliskin-abonelik-bilgilerinin-kontrolunde-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/bae6e66d-4565-4e56-b500-2a18fd6ad44e/yonetim-kurulu-karariyla-sirketin-belediyenin-diger-bir-sirketinden-olan-alacagindan-vazgecilmesi http://kamubis.com/decisions/SayistayFinding/88a2edc5-11c3-4201-abe0-16c4aec8b7b0/supheli-ticari-alacaklarin-gecikmesinden-dogan-tutarlarin-mali-tablolarda-gosterilmemesi-ve-bu-gelirlere-iliskin-katma-deger-vergisi-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/d501f4b1-0d5c-42ab-ba51-10f3e8747b8b/sirketin-kamu-idarelerinden-olan-alacaklarina-karsi-dava-surecine-girilememesi-ve-tahsil-edilemeyen-gelirlerin-vergisel-yukunun-ustlenilmesi http://kamubis.com/decisions/SayistayFinding/6d0b8c7d-b6f0-43c4-97d4-234bc95a595f/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d7c84d75-aceb-4076-9a45-f72f3bb3f067/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/9d463564-372b-458a-b987-46b8f7ba5a90/borclanmalarda-buyuksehir-belediye-meclisi-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/a82daf30-04ba-4c72-9a16-71dea7c31837/sirket-ortagi-buyuksehir-belediyesi-ve-sirketine-dagitim-karari-alinmasina-ragmen-karin-odenmemesi http://kamubis.com/decisions/SayistayFinding/bfc0552d-ee95-436f-b43c-4aa3324a4664/ihtiyac-fazlasi-nakit-varliklarinin-vadeli-mevduat-hesaplarinda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/ecafaaa6-8901-4361-a53c-c76e39b2074c/sirketin-vadeli-hesaplarinin-kamu-bankalarinda-tutulmamasi http://kamubis.com/decisions/SayistayFinding/93e21327-9588-438d-81a3-206d0b1d768d/belediyenin-mulkiyetinde-olan-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/08826221-1675-4015-b0b3-b5284eb02b86/yuklenicilerin-hakedis-odemelerinden-kesilen-asgari-ucret-destek-tutarlarinin-genel-butceye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ccd8ff99-b262-4f3d-838e-98869df57669/serbest-tuketici-durumundaki-belediyenin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/db75d6f7-021f-4bd7-b437-2e29e25a35da/buyuksehir-belediyesi-tarafindan-dulkadiroglu-belediyesine-aktarilmayan-otopark-isletim-gelirleri-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/25cad842-47e7-4bff-87d9-a8ac23768be7/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/bb46a77c-7630-4e2e-83ed-ab379f055b59/su-ve-kanalizasyon-idaresi-tarafindan-tahsil-edilen-konutlara-iliskin-cevre-temizlik-vergisinden-belediyeye-aktarilmasi-gereken-paylarin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/eb698f27-0687-4302-b06c-5559c2ff79de/kiraya-verilen-duran-varliklar-ile-bu-duran-varliklardan-elde-edilen-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/413c0aad-0c91-4808-b954-b004d139b0f4/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0fc232a0-cbfa-464b-834d-f12b21b28792/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/2208e272-05db-4f5a-863e-a800980e491b/bazi-yapim-islerinde-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0d4fa312-f12c-47a1-b9e2-039399a24393/696-sayili-khk-kapsaminda-belediye-sirketinde-calistirilan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/dc6c8c5b-d9a7-466a-980b-dd30b1394f56/sosyal-guvenlik-kurumuna-olan-taksitlendirilmis-sigorta-prim-borclarinin-vadelerine-gore-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0150d1d0-fcb3-4995-b4f2-ce02664288e0/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a19253b1-dc91-4812-af75-e7a1dc975420/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/66b02401-5c77-4ee8-a412-9a4ca97e6a47/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/0cc8d9f7-7173-481f-b83c-b6d33b650531/muhasebe-kapanis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/347ece35-67d2-4b49-9776-40a3d415d69b/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/9af12ae9-6cb2-4f76-b186-22184fc67100/sosyal-tesise-iliskin-olarak-kurumlar-vergisi-ile-katma-deger-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/f4118d60-0f26-41e8-8138-21039701922e/idareye-ait-sosyal-tesisin-isletilmesinde-tahsilatodeme-islemleri-ile-tesisisin-denetlenmesinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/31b50980-f958-46a3-8ed4-60a04d17d03e/butce-emanetleri-hesabinin-yardimci-hesap-kodlarinda-sure-guncellemesi-yapilmamasi-ve-bu-hesapta-izlenen-tutarlardan-zamanasimina-ugramis-olanlarin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/fea5d6a5-ee5f-48a8-abba-3c8c1f776ce1/olumlu-faaliyet-sonuclari-hesabinin-yardimci-hesap-kodlarinda-sure-guncellemesi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ddffc793-4c4e-4230-9226-e4818d203bde/tasinirlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/86c0dbe0-f427-4c85-be31-93766ef81fec/belediye-adina-tescilli-iki-tasitin-belediye-envanterinde-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ab5b7d7a-dc0c-4ca9-83af-72880ae4ab55/hak-sahipleri-tarafindan-duzenlenen-faturalarin-ilgili-butce-yilinda-odenmemesi http://kamubis.com/decisions/SayistayFinding/fb3e789f-9fe6-47cb-8f59-9e987ec176e9/hayvan-bakimevleri-kurulmasina-yonelik-olarak-ilgili-yil-butcelerinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/fdb8da62-5a83-400a-a145-928a6059333e/kompanzasyon-sistemi-kurulmamasi-sebebiyle-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/d33ca2fc-3404-4597-85d8-5a5ade4a6706/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/b2610864-8d3a-4723-8d0a-58b1ca56c0e5/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-yanlis-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/967aa632-1ab9-4248-859a-b58e67c06bfb/dugun-salonu-kiralama-tarifesinin-belediye-mensuplari-icin-indirimli-belirlenmesi http://kamubis.com/decisions/SayistayFinding/48627659-e47c-44b5-8ca8-58421b55d970/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/15cab137-b9b3-41e9-9c92-bae7f0c637dc/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/418a165f-8c68-4121-9a4e-c51ca3f7f964/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/dfaa294b-baac-459e-b82b-fb42625b40a1/dogrudan-temin-yoluyla-yapilan-mal-ve-hizmet-alimlarinda-yasaklilik-kontrolu-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57f1f597-63df-46f8-ba31-97959127d6c5/dogrudan-temin-yoluyla-yapilan-mal-ve-hizmet-alimlarinin-ekap-uzerinden-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/0c3700e0-5a45-444f-9111-7ed4c1e00651/kiraya-verilen-maddi-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/86051d2b-76bf-4a83-bfa1-f6262d4ac789/tasinmazlarin-yonetimi-ile-kaydina-iliskin-yetkili-ve-sorumlu-bir-birimin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/22c6a851-cdbf-41e5-9729-a63104eaf969/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/3ecfd47e-4d6b-4ba9-b71e-56862c5434b8/devir-vermemesi-gereken-butce-uygulama-sonuclari-hesabinin-devir-vermesi http://kamubis.com/decisions/SayistayFinding/d0140fe6-88d5-4799-ba26-937aec7d6345/yapim-islerinin-yapilmakta-olan-yatirimlar-hesabinda-izlenmemesi-ve-yapilan-harcamalarin-giderler-hesabi-ile-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/3b82ed80-1040-4673-bdd9-a165be87cba9/yapilmakta-olan-yatirimlar-hesabinda-izlenmekte-olan-yapim-islerinden-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0a927acc-831a-49fd-9ff7-e29d071ea081/kalkinma-ajansi-icin-ayrilan-payin-yanlis-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/e68d4b92-338c-4a0e-979f-0ba452663ea5/ekonomik-omrunu-tamamlayan-tasinirlarin-hurdaya-ayirma-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ed7930c0-087a-4ade-9835-bb25985aab63/toki-tarafindan-insa-edilen-konut-ve-isyerleri-icin-bina-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/a05e8df0-6798-4ce1-a737-838b21ccb53d/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6192cae7-7c24-4667-9ae1-3606fbe45573/tasinmaz-kiralama-ihalesinin-2886-sayili-kanunun-51-g-maddesine-gore-pazarlik-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/ab5c09bb-04e0-41b0-97cb-3f88d048d026/personel-istihdamina-dayali-hizmet-kapsaminda-oldugu-halde-garaj-islettirme-adi-altinda-hizmet-alim-ihalelerinin-yapilmasina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/035bb554-061a-4de0-8b4e-9cfbf7f11e72/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/fe373ede-2300-491d-8ece-4209efb48e56/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmesinin-suresiz-ve-bedelsiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/324f5569-de3f-45c6-8ef5-05d25b9fe4bd/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/00df7c2e-83bb-48ad-8ca1-7ed50d44fcfa/arac-kiralama-hizmeti-alimlarinin-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/66a07776-0c63-4047-b121-4b0e4882821b/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/74f0cd73-012b-48f2-9789-880e75ba18b2/kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/1bfce4f4-4161-4485-943b-b5acf476b17a/ozel-halk-otobuslerine-uygulanan-yaptirim-bedellerine-kdv-tutarinin-ayristirilarak-hatali-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/3bfd8ed3-65cc-4af9-965a-a68ba1306886/yeralti-ve-yerustu-duzenleri-ile-binalar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/9e6448cd-4c6d-4f97-bf5c-a95ca9850af2/tasinir-mallara-iliskin-muhasebe-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cd85ba9e-ae6c-4acc-a7eb-965cdfe192c6/mali-kuruluslar-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermaye-paylarinin-mali-tablolarda-fazla-gosterilmesi http://kamubis.com/decisions/SayistayFinding/a6ba7b14-2100-4e33-ba80-687c36010926/butce-disi-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d15dc326-7313-4195-a0c0-e73de510d6e4/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-gosterilmemesi-ve-icmal-cetvellerinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/bda18aaa-17b8-45cf-842e-3912476c91e2/yeralti-veya-kaynak-sularindan-elde-edilen-gelirlerden-ilgili-ilce-belediyelerine-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/368c24de-db8c-4176-b310-a937b5358bfe/tam-zamanli-olarak-istihdam-edilen-sozlesmeli-personelden-issizlik-sigortasi-primi-kesintisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0447f67e-757c-4cce-8db0-b1971955c45e/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/66b4ac74-6ec2-4a9c-b6be-61e74922524e/sosyal-denge-tazminati-sozlesmesine-dayanak-teskil-eden-meclis-kararinin-genel-nitelikle-olmasi http://kamubis.com/decisions/SayistayFinding/100c899f-2de2-4afa-b00c-e3fb1511ff98/mufettis-ve-mufettis-yardimciligi-kadrolarina-atama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4946256a-b31f-42e2-bb90-165cb0ade0c2/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c870a6e4-2281-4722-8176-bf94762d0908/mali-hukum-iceren-yonetmelikler-icin-sayistayin-istisari-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/19d214ac-e017-4c06-9032-0588514f7e09/mali-hizmetler-uzmani-ve-mali-hizmetler-uzman-yardimcisi-kadrolarina-atamalarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/51a10618-7571-41c7-9294-e1db869a83b5/kompanzasyon-sisteminin-bakim-ve-onarimlarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/f90254cd-4095-40ee-9fde-a29f63242f45/kanalizasyon-harcamalarina-katilma-payinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/cb2858f1-2c47-4de7-8f44-17e033c61c2d/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d45822c5-2c19-4179-be8f-3d2a323747a9/istisna-tutarini-asan-cocuk-yardiminin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/005d2121-f8d6-42a3-bebc-cea0dbb8e19a/idarenin-devlet-su-islerinden-kullanima-izin-verilen-yer-alti-suyu-bilgisini-almamasindan-dolayi-gorevlerini-yerine-getirmede-zorluklar-yasamasi http://kamubis.com/decisions/SayistayFinding/734b7404-e655-4e98-8de3-8c67788c41a4/gunubirlik-kiralanan-evlerin-abone-tipinin-is-yeri-olarak-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/fb424ae5-59d9-4941-bd6d-34faa0923f73/fiilen-isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-mesken-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/97c3dd2b-fb20-49bc-b911-032953fbf864/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3f64cca9-553d-40f1-8076-993a8871dedb/devir-tasfiye-ve-paylastirma-komisyonu-kararina-gore-idareye-devredilmesi-gereken-tasinmazlarin-buyuksehir-belediyesince-devrinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e69fbff5-9ed4-47ec-85fa-a3d028fb8157/cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/57e8946e-b2ef-4239-a4e8-77b472c180b9/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/38a31205-ce36-4361-bd42-ae355e6cb87e/avukatlik-vekalet-ucretlerinin-ucuncu-butce-yili-sonunda-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/cb913741-2000-42df-a109-47e3a1f587cd/su-ve-kullanilmis-sularin-uzaklastirilmasi-bedellerinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ed729d0e-9a85-45e4-9704-b899fe81fab6/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1cf00f20-bc12-46d1-94d8-f46c991443c2/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/bb144723-f25a-4b4f-8bd4-0ff86bf8d218/tasinir-mal-yonetmeligi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/0588c6a6-3c15-487a-9a6a-fc27dc26a0c3/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fc927b54-fe63-474e-b8a0-0953734b0851/pesin-odenen-giderlerin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c9da2d9b-e98a-41a4-8725-58134230546d/borclu-idare-ile-alacakli-buyuksehir-belediyesinin-bilancolari-arasinda-borclanilan-tutarda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/0958b6dd-c501-4595-8b84-5c363fa702e5/696-sayili-khk-kapsaminda-idare-sirketinde-isci-statusunde-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/827d7116-eb83-4de5-a9bb-b2d0dad8191f/banka-kredilerine-iliskin-faiz-tutarlarinin-tumunun-kredinin-kullanildigi-tarihte-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9e59f34a-fe57-4f94-a334-d197421e1114/idare-hizmetinde-kullanilan-araclarin-akaryakit-kullanimiyla-ilgili-etkin-isleyen-bir-sistemin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/244aa857-bb25-4d2e-ba5e-18e3b4207a4f/tasinir-mal-yonetim-sisteminin-ilgili-mevzuata-uygun-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/7f2f0382-552b-405c-ae69-5c99f089a140/su-kaynaklarinin-daha-etkin-kullanimi-icin-ongorulen-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/46af25df-ccf0-47a7-a016-33104e58799f/mahalle-icme-suyu-ve-kanalizasyon-islerinde-kesin-projeler-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/9d9254f1-0f6d-4c09-a846-c4041dd000e7/konutlara-iliskin-olarak-tahsil-edilen-cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/045c2cc7-0134-43a8-8dd7-0aa16d1d7716/idarenin-hizmet-alani-kapsaminda-bulunan-bazi-yerlesim-yerlerinde-sayac-takma-isleminin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/4f40c58d-8614-4f7f-ac5f-867495db7f65/idarece-odenen-katma-deger-vergilerinin-hizmet-maliyetlerine-eklenerek-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/39457162-6af0-4d80-b3d1-c0c39e017eb0/baska-kamu-kurumlari-tarafindan-idareye-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0f8da86b-8ead-438c-b7ea-843f9057e035/dogrudan-temin-yontemi-ile-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f61d81e8-d627-43c4-be3f-395dff27feda/sirket-tarafindan-kiralanan-aracin-gorev-alani-disinda-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/3323d7d5-5163-49be-a3aa-aff30882be2c/sirketin-bazi-odemelerinin-banka-kullanilmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/e20bd629-5eb1-4943-9673-14e7c2542c2d/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/dd335453-1f5e-4fce-a2d6-706fa18be38e/tasit-kiralama-ihalesinde-damga-vergisi-oraninin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c15e9cc2-ef66-4e12-ad86-23daeee54692/sirket-tarafindan-spor-kulubune-nakdi-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/41b787cb-c8ca-4b9a-ba5b-0345b0c8b9b1/sirket-personelinin-sozlesme-yapilmaksizin-kocaeli-buyuksehir-belediyesinde-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/f5027445-312d-4841-98c4-4bbd6de9a6a3/sirket-tarafindan-diger-buyuksehir-belediye-sirketlerine-faizsiz-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/f391ffce-d8ad-4767-bc7c-a016b250e0d7/istisna-kapsaminda-yapilan-mal-ve-hizmet-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f2ae1c39-e996-444d-8fe2-2725751349c3/serbest-tuketici-durumundaki-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/53597e04-5ed1-41bd-bd73-1b14bf5d96bf/vergi-ve-primlerin-zamaninda-odenmemesi-nedeniyle-ek-mali-kulfetlere-katlanilmasi http://kamubis.com/decisions/SayistayFinding/50b7f04c-2f92-4c45-85e5-cc809a4a99a2/sirketin-kendi-kullaniminda-olan-veya-kiraya-verilen-araclara-ait-odenen-trafik-cezalarinin-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/6152c093-c056-4689-a8dc-034e2d7455e9/sirketin-gideri-sayilamayacak-harcamalarin-sirket-kaynaklarindan-odenmesi http://kamubis.com/decisions/SayistayFinding/a5fe8b83-40c0-47ae-964d-4d26652b89b5/sirket-yukleniminde-bulunan-hizmet-alimi-isleri-kapsaminda-ihale-dokumaninda-belirtilen-teknik-kriterleri-saglamayan-araclarin-isin-icrasinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/feff1120-16f5-4e74-b3cc-cdc90fe1aac0/yeni-birim-fiyatlarin-mevzuatin-ongordugu-usuller-dikkate-alinmadan-belirlenmesi http://kamubis.com/decisions/SayistayFinding/2bbc39ae-4aa9-4bc7-8f38-e9d226673358/istisna-kapsaminda-olmayan-mal-ve-hizmet-alimlarinin-tamaminin-ihalesiz-yapilmasi http://kamubis.com/decisions/SayistayFinding/8434bdc6-bf20-408e-8624-b64d74890ee8/belediyenin-onayi-alinmadan-alt-yuklenici-calistirilmasi-ve-alt-yukleniciye-yaptirilan-is-kisimlarinin-mevzuatin-belirledigi-limitlerin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/0039e34c-d026-4bb3-a63e-321d1ca3337f/sirket-yukleniminde-bulunan-yapim-islerinin-ihale-yapilmaksizin-alt-yuklenicilere-devredilmesi http://kamubis.com/decisions/SayistayFinding/844d408d-5bc4-4d6c-ae48-9a807ac155e8/sermaye-artirim-karari-onaylanmamis-olmasina-ragmen-belediye-tarafindan-aktarilan-nakdi-sermaye-tutarinin-sirket-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/11f76717-cf85-4f52-b8fb-19952241844c/diger-belediye-sirketlerine-nakit-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/d41ee526-400f-4176-a652-050031a9ea66/belediye-meclis-karari-olmadan-borclanmaya-gidilmesi http://kamubis.com/decisions/SayistayFinding/e10be21b-6c68-4914-8fe0-128c971f0ab0/bilgisayar-programlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ef00d654-2e38-4455-bee7-05bb5d88bd1f/ticari-borclar-hesabinin-mevzuata-uygun-olarak-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/de6dfdd6-1e23-4938-9b19-32e1ffcf7575/sirket-yonetim-kurulunun-yillik-faaliyet-raporu-ile-mali-tablolarinin-hazirlanarak-genel-kurul-onayina-sunulmamasi http://kamubis.com/decisions/SayistayFinding/388fbd61-0278-4843-a090-1cb42f850e79/muhasebe-kayitlarinda-geriye-donuk-kayit-degistirilmesi-mukerrer-ve-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5c3b0bb0-74ab-412f-bb2d-6f7e3cb9bc03/vadesi-gecmis-vergi-borcu-durumunu-gosterir-belge-aranilmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/00326596-b5ee-4eec-b78a-ce28b16de047/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/d3c83813-2ae5-4738-b22f-ea5de59fb4aa/ihalelerde-sirket-ortaklarinin-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5bd2748f-7ce2-4753-8048-dcb522db2679/yapim-islerinde-all-risk-sigorta-policelerine-iliskin-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/edc3dfc7-4ecf-41f9-b997-2c8d314c3e83/dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/85dc6773-5bef-4be9-8a4b-ee54cce738c6/hakedislerden-gecici-kabul-noksanligi-kesintisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0593cb48-a672-4c29-811a-1c3fc0286814/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/24f0b94a-fb67-4048-af9a-8745bb68ba62/imar-kanunu-uyarinca-alinmasi-gereken-otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/67dd7b80-c234-4d5b-9bfe-249b0f150949/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/040a0a6e-e46d-4c39-a9e7-6079e85553b6/is-avans-ve-kredilerinin-mevzuata-aykiri-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3553781b-cde4-4896-9d51-9946ba052ea9/tasinmazlar-form-ve-cetvellerinin-mevzuata-uygun-olarak-tutulmamasi http://kamubis.com/decisions/SayistayFinding/7e6ca1ca-c8d8-4e15-bad8-cbf7d61dbcde/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6b9800f2-cefb-4ff3-9e95-8777d9a63e4e/tasinir-mal-cetvellerinde-tasinmaz-mal-olan-binalarin-yer-almasi http://kamubis.com/decisions/SayistayFinding/673f20a0-aab3-4c45-91d6-8f2c1b76377c/mali-kuruluslara-yatirilan-sermayeler-hesabinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/1852c11c-a563-4936-9d77-837e1e1e36d7/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3ab805b7-e397-43ae-8892-f9d33a08b1db/kidem-tazminati-karsiliklarinin-ilgili-hesapta-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/129bc0f4-5fce-4447-b540-c97a2b17af30/kamuya-olan-ertelenmis-veya-taksitlendirilmis-borclarin-hatali-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/e22253be-1610-48ac-999d-cdfe8331ce26/maddi-duran-varliklarda-amortisman-hesaplamalarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/6a7c96eb-5482-4835-8987-4ac36c13d3d6/mali-tablolarda-tasinmaz-mal-hesaplarindaki-degerler-ile-tasinmaz-icmal-cetvellerindeki-degerlerin-tutarsiz-olmasi http://kamubis.com/decisions/SayistayFinding/b79a72fe-489d-4d4e-b507-4e434bcf51a9/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/2f908d17-1cb1-4c74-bc53-120cf8aec9a7/otopark-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1f798092-7914-4056-b3ff-3fd880489af6/belediyeye-ait-tasinmazin-dernege-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9cdb46b5-968e-45d4-a12b-4d2d3f74d524/iscilerin-yillik-ucretli-izinlerinin-zamaninda-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e4b58703-fc62-46b1-9f28-61ebb1c3982c/hizmet-binasi-kiralamasi-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/81ddabd9-3a07-49e6-ab6f-f1f41587f2e3/belediye-birimleri-tarafindan-gunluk-ihtiyaclar-icin-gerceklestirilen-mal-ve-hizmet-alimlarinda-odeme-belgelerine-fatura-yerine-perakende-satis-fisinin-eklenmesi http://kamubis.com/decisions/SayistayFinding/aa7151c6-4ec2-4433-a4c0-5f817dcbe0b9/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/4961340e-1fe8-40dc-a74d-db0eded1aaa1/tasinmazlarin-cins-tashihlerinin-yapilmamasi-ve-tasinmaz-icmal-cetvelleri-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/c1a7eacc-9973-4485-9dec-deccc6f0c32c/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-bazi-maddi-duran-varliklar-icin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/415cf0e2-4d0a-466c-a560-aa2fe26d40ad/belediyenin-borc-hesaplarinda-yer-alan-tutarlarin-hatali-olmasi-ve-borclanma-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/a0611734-dec1-4545-9197-b4016dc0b1e7/atiksu-aritma-tesisine-iliskin-muhasebe-kayitlarinin-yapilmamasi-teslimden-sonra-ortaya-cikan-hasarlar-icin-garanti-kapsaminda-yuklenicilere-bildirim-yapilmamasi http://kamubis.com/decisions/SayistayFinding/157a94fe-b7bd-4d79-b5b9-301ad07d8b04/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/cadd9977-833d-48f1-aedf-4a9d209ae2bc/yonetim-kurulu-yillik-faaliyet-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/692fc78f-c6aa-41b5-8262-f1a145c745c4/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/df87cd69-d95d-4c04-82d0-cd3a9a12e18e/olagan-genel-kurul-toplantisinin-kanunda-ongorulen-surede-yapilmamasi http://kamubis.com/decisions/SayistayFinding/256c3d38-7d69-49c6-9544-6323e3dc3a54/sponsorluk-ve-reklam-anlasmalari-yapilmasi http://kamubis.com/decisions/SayistayFinding/a535e7db-de8d-4b7d-aa63-1ffeafd5a342/nakden-taahhut-edilen-sermaye-paylarinin-esas-sozlesmede-belirtilen-sure-icerisinde-yatirilmamasindan-dogan-temerrut-faizinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/8ead03c7-6985-4332-8b27-c1479dfe15b3/mal-ve-hizmet-alimlari-ile-yapim-islerine-iliskin-odemelerde-vergi-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b66ec9a2-407d-4dcc-8b51-9dde7142357c/hizmet-satislarindan-elde-edilen-gelirin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/876ba3ce-f099-454e-9ea0-329f1dd0d4af/bilgisayar-yazilimi-ve-hafriyat-bilgi-yonetim-sisteminin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/dfe8cee6-6f0b-4e09-9c52-572ed707013f/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/d664cf4a-d9ef-418e-8a20-1fe60c35faad/tasit-tanima-sistemli-motorin-alimi-ihalesi-kapsaminda-ongorulen-otomasyon-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/47bdd460-5ec9-4ec9-abd9-8668fd6c404c/akaryakit-alim-ihalesi-kapsaminda-yapilan-odemelerin-fiyat-farki-hesaplanmadan-gunluk-akaryakit-fiyatlari-uzerinden-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/193ef03b-360f-41d3-aacb-18ae5a436332/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1af2bb61-52bb-4ba2-976b-e5abbc709834/is-sozlesmelerinin-usulune-uygun-olarak-feshedilmemesi-nedeniyle-sirketin-mali-kulfetlerle-karsilasmasi http://kamubis.com/decisions/SayistayFinding/007fa3e6-93cd-4f1e-9799-054174f636de/buyuksehir-belediyesinin-sermaye-taahhutunden-dogan-sirket-alacaginin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/60ba6f74-dcec-4226-a167-aa3aa308259c/sirket-sermayesinin-kaybolmasi-ve-sirket-borca-batik-durumda-olmasina-ragmen-gerekli-islemlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/94c0bae0-5d7e-43f0-a770-7a78c4934cf3/birlestirilmis-veriler-defterinin-aylik-olarak-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c9b21785-9c14-4742-ab5c-5d383762c8e4/bazi-ihalelerde-isteklilerin-suresinde-sozlesmeye-davet-edilmemesi http://kamubis.com/decisions/SayistayFinding/8ebbed13-9db0-463b-b010-19bf47eadaf0/kredi-kartlari-ile-yapilan-tahsilatin-yasal-suresi-icerisinde-banka-hesaplarina-gecmemesi http://kamubis.com/decisions/SayistayFinding/eee76a6e-77e2-465c-944f-242161afa78e/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ed13eeea-984b-46cf-a6ae-0142ff9e52cb/elektronik-ucret-toplama-sisteminde-idare-ile-yuklenici-arasinda-borc-ve-alacak-konusunda-bir-mutabakat-saglanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/4170ad6e-2ac5-46f4-b932-4285734fb479/para-cezalarina-iliskin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3f9b6089-63e5-4372-8e56-abf01a24e724/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/75496d4f-cc68-4a69-ab91-cc51745cc9ca/temsil-agirlama-odeneginin-kullaniminda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/9c4ec406-2bc4-4d14-997c-5b49ec04b625/sosyal-yardimlarda-izlenecek-usul-ve-esaslari-belirleyen-yonetmelik-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/1df1bd3a-b886-4354-ba07-6e1394201562/butce-emanete-alinan-tutarlarin-emanete-alinma-sirasina-gore-odenmemesi-muhasebe-islem-fisine-baglanmasi-gereken-belgelerin-eklenmemesi http://kamubis.com/decisions/SayistayFinding/e7525d20-17bd-4c50-a2df-49fe073bb4fd/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f1e9791a-036b-45ec-9fc5-885402a0b8ca/tasinmazlarin-standart-formlara-uygun-kaydedilmemesi-ve-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0409e543-5c17-4fcc-8dda-48e95756deff/gecekondu-fonundaki-paralarin-amaci-disinda-belediyenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/14b65591-73e1-4b8e-98c7-51a7e7a0f2d2/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/263e435a-096e-4bf2-8793-37b3178ca88f/avans-odemelerinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/b6456c4f-000e-4368-a968-2dcb59f68e61/yapim-islerinde-alt-yukleniciye-yaptirilan-is-kisimlarinin-mevzuatin-belirledigi-limitlerin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/63ca9b54-6311-456c-b1e2-595a82c6e892/dogrudan-teminle-yapilan-alimlarda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/a84f5d57-4136-4797-b367-b0c1fb2fae53/belediyenin-bazi-gelirlerine-yonelik-takip-ve-tahsilatlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b9e6a25c-af3c-47e1-9039-a04ab6329d1f/alacati-yat-limani-yonetim-ve-kiralama-islemlerinin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0aba835f-1b23-4e44-98dc-503c28420b51/imar-durumu-turizm-tesis-alani-olarak-belirlenen-bolgelerde-konut-amacli-kullanimin-belediye-tarafindan-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/53388111-b3c8-4bdb-b361-f9914832f85b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/86bd355e-e7d5-4be0-8f70-e5d52e772a40/ankara-buyuksehir-belediyesinden-alinmasi-gereken-gelir-paylarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ec8650c0-13c6-42e3-b95d-cabdbf90deb3/tasinmazlara-iliskin-amortisman-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/1aca5161-d426-48bb-a0c8-2193f414b5ef/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ve-yillara-ait-gelirler-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/617bc51e-d68c-4fe3-84f6-1bf5b165c279/nihai-tuketici-olarak-satin-alinan-mal-veya-hizmetler-icin-odenen-katma-deger-vergisinin-soz-konusu-mal-veya-hizmetin-maliyet-bedeline-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/73db58e0-b9fd-4455-8bb8-523e4ef012ec/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2ebf78d8-52cb-4020-b8e8-84398c850ffd/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/c1236b36-f84f-497e-a2f3-90ab90cf8734/belediyenin-tahsisli-olarak-kullandigi-ve-baska-kurumlara-tahsis-ettigi-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e49368c2-b4b7-4835-925d-076ac6143942/gider-taahhutleri-ve-gider-taahhutleri-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9f5a7d42-f452-4d62-8d19-70ec271d5c76/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7eaef79c-f03e-4fba-822e-0795378df108/personel-atama-ve-gorevlendirmelerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/3870d889-46c5-4a3d-83ac-3497e0f24d29/yillik-personel-giderlerinin-bir-onceki-yil-butce-gelirlerinin-40ini-asmasi http://kamubis.com/decisions/SayistayFinding/95e4daae-8776-4133-bd6f-5edcda275607/sayistay-denetim-raporunun-belediye-meclisinde-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/89656575-93c4-434b-b13f-4ebd81440c6b/otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0b358266-9538-4a74-9d55-44252febfdd0/ihtiyaclarin-parcalara-bolunerek-dogrudan-temin-yontemi-ile-alinmasi http://kamubis.com/decisions/SayistayFinding/86fa2d8d-4dd5-465d-b037-cd51ccf2d3e7/tatil-gunlerinde-calisma-harcinin-calisma-olcutune-bakilmaksizin-butun-isyerlerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/d5994686-bf59-454d-99e1-c33ba5dd8f93/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/66c27205-9eb6-43dd-9585-2bc2ef781fed/avukatlik-vekalet-ucretlerinden-belediye-butcesine-gelir-kaydedilmesi-gereken-tutarlarin-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/2e6a3edb-38dd-4559-ac03-9d59cad40c0a/buyuksehir-belediyesinden-alinmasi-gereken-kazi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/cb3cfaa1-5de8-45c5-9bd9-a25b1ebc3409/yapi-ruhsati-alinmadan-otele-donusturulen-meskenlere-imar-mevzuatinda-belirlenen-yaptirimlarin-uygulanmamasi-ve-mevzuata-aykiri-olarak-isyeri-acma-ve-calisma-ruhsati-verilmesi http://kamubis.com/decisions/SayistayFinding/b25e29b9-b425-48d3-9222-66d4b106da86/belediye-tarafindan-ruhsat-verilmeyen-meslek-gruplarinin-cevre-temizlik-vergisi-ve-emlak-vergisi-mukellefiyet-islemlerinin-etkin-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/9313f237-f6d2-46fc-a75b-76bf3ff2464c/belediye-sinirlari-icindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/1d3e2165-76ff-4019-9127-7206fa30b244/belediye-alacaklarina-karsilik-haczedilen-varliklara-iliskin-mevzuatta-ongorulen-satis-isleminin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/e730305a-cac4-45ed-bd56-1a85930ec887/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi-ve-fondaki-paralarin-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c267ab27-cc17-4a4e-99eb-9dd404adf95d/belediyenin-taraf-oldugu-davalar-sonucu-odenen-tazminatlara-iliskin-rucu-mekanizmasinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/12eace65-9354-437b-8b26-ff25f863b703/ambalaj-atiklari-ihalesinde-sozlesme-yukumlulugunu-yerine-getirmeyen-isleticinin-sozlesmesinin-feshedilmemesi-ve-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1417725-aadc-4a58-8fa0-19830cd190ad/tasinir-kayitlarinin-fiili-durumla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/acc7750d-b804-47e0-82a2-255429e0c375/tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e7800e13-494b-430d-a319-3582ac2f7307/belediyeye-ait-yat-limani-ve-kafeteryanin-isletme-haklarinin-ihaleye-cikilmadan-dogrudan-belediye-sirketine-verilmesi http://kamubis.com/decisions/SayistayFinding/63339adb-2fd3-4542-8797-aa32767a3c7c/yapi-kayit-belgesinin-alinmasi-konusunda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/660e10be-de87-4e46-8e83-f80938d5bcd2/dalyan-yat-limaninin-isletilmesi-sonucu-hazineye-yatirilmasi-gereken-payin-yatirilmamasi http://kamubis.com/decisions/SayistayFinding/f58e0a93-c682-4a62-931c-0ac57548e2e0/reklam-alanlarinin-kiraya-verilmemesi-nedeniyle-gelir-kaybi-yasanmasi http://kamubis.com/decisions/SayistayFinding/10df12bc-e72d-4abc-931a-7b1de18a298d/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/0257f793-b885-4c0e-ade4-927a97ef09f3/idare-tasinmazlarinin-kiralanmasi-ihalelerinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/31c42133-e45c-4192-bbb8-219f289b47ac/bazi-yapim-islerinde-all-risk-sigortalarinin-baslangic-ve-bitis-tarihlerinin-sozlesme-ve-yapim-isleri-genel-sartnamesine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/8b58db4c-8c5d-4ec0-b730-aa7c23412659/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/6ee405b4-6337-478e-9f07-4e7ff59dd812/idare-tarafindan-suresi-gectigi-halde-kesin-kabulu-yapilmamis-12-adet-yapimonarim-isi-bulunmasi http://kamubis.com/decisions/SayistayFinding/2aaf5366-00b7-4c21-8117-aabea833883a/kultur-sanat-organizasyonu-isinde-eksik-kesin-teminat-alinmasi http://kamubis.com/decisions/SayistayFinding/990daa27-2c29-462c-ae9b-e1ae5a29c0c1/yapim-isi-hakedislerinden-yapilan-gecici-kabul-noksanliklarina-iliskin-kesintilerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/66d13a4e-c58b-44b4-8ff1-14200ee4ecd6/kiraya-verilen-duran-varliklarin-kayitli-degerlerinin-eksik-muhasebelestirilmesi-ve-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f862dc3d-d041-4942-b661-a57481a23afe/idare-tarafindan-cesitli-kuruluslara-verilen-guvence-bedellerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b101e295-1de6-4723-83af-be3c54c3a2aa/gecerliligi-kalmamis-teminat-mektuplarinin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/a8641333-6c50-47a4-8fa2-49454b12baf4/sozlesme-konusu-taahhutlerin-bir-kisminin-muhasebe-kaydina-alinmamasi-ve-taahhut-kartlarinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/f4b1c021-e520-4276-8e0f-35e75f6314b2/haklar-hesabinda-kayitli-olan-maddi-olmayan-duran-varliklarin-tamami-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/126c24bb-b784-40c7-b59b-bd0a04d5f1aa/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/b9d0ef13-6d15-489e-a7ba-113884c5a1d2/eglence-vergisi-hasilati-uzerinden-hesaplanan-darulaceze-ile-verem-savas-dernegi-teskilatina-yapilacak-yardimlarin-hesaplanip-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ef9e33d4-2697-47d5-a80f-3192fbe99023/idareye-bagislanan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dabc8d52-89ab-448f-9969-33f9f8ee2f09/sirket-mali-tablolarinin-suresi-icinde-genel-kurul-onayina-sunulmamasi http://kamubis.com/decisions/SayistayFinding/30a82c64-7f1e-46f5-bbb8-a6b423e97604/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/4012516c-cb60-4d26-b075-bd4efdedaac6/hizmet-alimi-kapsaminda-gorev-alan-teknik-personelin-teknik-sartnamede-aranan-mezuniyet-sartlarini-tasimamasi http://kamubis.com/decisions/SayistayFinding/c6011154-2ac5-451c-abbc-0efb1763c0c9/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/de7dfcaa-2f66-4d4b-94ee-8109b5a387ae/yonetim-kurulu-yillik-faaliyet-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/8e28f8ee-131b-415f-be06-05bf2077510e/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/d5b5f649-efbe-4336-b4dc-1aaa7db1147c/kamu-kurumlarinca-yaptirilan-binalar-icin-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/dba45601-9ce2-49f1-b111-f203b1667c8b/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/cb156ba2-bcd6-4547-83ce-353fdcb2e550/tasitlarin-kullanimi-ve-yonetiminde-zafiyetler-bulunmasi http://kamubis.com/decisions/SayistayFinding/888bcf92-7ec1-4b99-82a0-913c41689603/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/360f1f93-ff2e-48d7-b623-9ccef6529fc8/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/80611638-bd40-4e6f-b76a-42dd56d0b725/profesyonel-ligde-mucadele-eden-futbol-takimina-otobus-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/ab01f487-7ef5-420b-b535-ba4a3e6a8dc2/tasinmazin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/38b0e331-9e75-4652-a591-1d8dfc65ef14/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/04f5ed11-0126-460d-88b1-88a7329fa787/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/552df82d-165e-462b-8933-d9c7382ce18e/kiraya-verilen-tasinmazlarin-kira-bedellerinden-covid-19-salgini-gerekce-gosterilerek-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/93db4fa7-1eaa-422a-a04a-e7834ea19bce/istisna-kapsaminda-olunmasina-ragmen-tapu-harci-odenmesi http://kamubis.com/decisions/SayistayFinding/86640eda-7059-4e24-91e6-11625d1479e2/belediye-sinirlari-icerisinde-isyeri-acma-ve-calisma-ruhsati-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9339b99c-e03f-4849-b6a1-2321e4593f68/bulvarcadde-vasfina-sahip-olan-yollarin-sokak-olarak-belirlenmesi-nedeniyle-ilan-ve-reklam-vergisinden-mahrum-kalinmasi http://kamubis.com/decisions/SayistayFinding/acf1f295-82bd-4738-905c-6e7ab0083aa4/ilan-ve-reklam-alanlarinda-isletme-hakki-kullanan-ve-vergi-sorumlusu-olarak-belediyeye-beyan-vermesi-gereken-firmalarin-vergi-mukellefi-olarak-beyanda-bulunmalari http://kamubis.com/decisions/SayistayFinding/5e1f9e52-3f40-43b7-8f01-255a07e6ec5a/ilan-ve-reklam-alanlarinin-kiralamasindan-dogan-kdv-tutarinda-hatali-olarak-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/7e7274bc-8131-4dd6-b5ca-7e9d472db394/tasinmaz-kiralama-ihalelerine-iliskin-teminatlarin-toplam-ihale-bedeli-uzerinden-alinmasi-ve-kesin-teminatlarin-kira-artislarina-uygun-olarak-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/e06c9919-d36e-4530-9e44-4fb333b74889/belediye-sinirlari-icerisindeki-bazi-isyerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/4422c0db-1d21-4657-9671-2111b4026446/belediye-sinirlari-icerisinde-faaliyette-bulunan-bazi-isyerleri-icin-cevre-temizlik-vergisi-mukellefiyetinin-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9fc7e545-fb0e-40a7-88ca-162f9a9d0ed3/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/487483e2-156c-4174-aeb5-22d2d2ac3b09/kiraya-verilen-maddi-duran-varliklarin-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2a4b8bbe-1c13-4150-9780-aaaf08c7a3d4/kamu-kurum-ve-kuruluslarina-yapilan-tahsisler-ile-sirkete-yapilan-isletme-devirlerinde-sure-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/8e2e0edd-28e5-4bb9-a961-88110972c953/tahsil-edilen-cevre-temizlik-vergilerinden-buyuksehir-belediyesine-aktarilacak-paylarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/098fdf93-9309-48ac-8a7f-af8c2edb226f/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/47abbcf3-7460-4cd8-a98a-78808837af38/isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/c7fc8cd1-d4dd-4248-9400-716e4b774b5c/ilk-madde-ve-malzeme-hesabinda-kayitli-tutarlarin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1004da0c-b91a-4117-8699-d91c3b8b3105/giderlestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/dc74808b-397c-4a56-b773-506ef94a6369/gelirlerden-takipli-alacaklar-hesabinda-izlenen-tutarlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d4ca1f3c-e857-41b1-b509-cb079d339dae/dogal-gaz-dagitim-sirketinin-artirilan-sermayesine-karsilik-belediyenin-artirilan-sermayeye-nakden-istirakinin-istenmesi-ve-belediye-meclisince-bu-yonde-karar-alinmasi http://kamubis.com/decisions/SayistayFinding/c11945e8-b05d-4bec-84fb-bf24cb55971f/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b08e85d8-8e8f-4909-bed0-5c32ead42757/ayni-bagislarin-hatali-olarak-butceye-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/89970793-f659-49fd-a7b7-aae81aff201d/proje-ozel-hesabindan-yapilan-odemelerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d327953f-f14a-4164-8eb0-771a0044e52a/gecmis-yillarda-iller-bankasina-odenmis-olan-paylarin-geri-alinamamasi-veya-muhasebe-kayitlarindan-cikarilamamasi http://kamubis.com/decisions/SayistayFinding/5b642a49-fa0b-4b5d-9146-6d0809bc3789/kiraya-verilen-kaynaksularinin-kayitli-degerleri-ve-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a8a5d3ce-8ccb-43bb-91ba-d8a7245ec001/abone-sozlesmeleri-eksiklikler-sebebiyle-icra-takip-islemlerinin-etkili-yapilamamasi http://kamubis.com/decisions/SayistayFinding/f779b46e-1b3c-4118-b359-370e50983b30/yuklenicilerin-sorumlulugunda-bulunan-ceza-tutarlarinin-idare-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/6d281610-1938-4971-931e-19095aa87086/yonetim-kuruluna-mevzuatta-ongorulen-sayida-atama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/18aeeed8-7b74-4846-b922-8fbe7d69246b/kurum-tarafindan-olusturulan-abone-kayitlarinda-abone-tiplerinin-bir-kisminin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/86922cd0-c3fc-4ea6-a288-cfd54f6767a7/koy-tuzel-kisiligi-kaldirilarak-mahalleye-donusturulen-yerler-icin-mevzuata-aykiri-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/c84d9b77-eb1b-4b91-beb3-52199a991f7f/idarenin-faaliyetleri-icin-bankalardan-kullanmis-oldugu-kredilere-banka-ve-sigorta-muameleleri-vergisi-odemesi http://kamubis.com/decisions/SayistayFinding/de604980-987d-42ba-8bad-b4f0844a64bb/yapim-ihalelerinde-yonetmelik-ve-sartname-hukumlerine-aykiri-olarak-kusurlu-imalatlara-izin-verilmesi http://kamubis.com/decisions/SayistayFinding/32a87e66-b842-4be5-941f-332db10d941b/hakedis-hazirlanmasinda-yeterli-ozenin-gosterilmemesi-sebebiyle-uygulama-surecinde-sorunlar-yasanmasi http://kamubis.com/decisions/SayistayFinding/3aa15130-c868-426e-ab4a-48e818c04512/menemen-belediyesine-protokolle-kiraya-verilen-yerin-protokole-aykiri-olarak-devredilmesi-ve-protokol-suresi-bittigi-halde-isletmeci-tarafindan-isletilmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/cb46da62-3142-437b-9a93-6dfcc55bf075/cografi-bilgi-sisteminin-verimli-ve-etkin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c58db153-a8d4-41fa-be2f-2782c1dd79dc/buyuksehir-belediyesinden-yagmur-suyu-bedellerinin-tahsil-edilmemesi-ve-bu-durumun-butce-dengesini-olumsuz-etkilemesi http://kamubis.com/decisions/SayistayFinding/eec26609-9632-45cf-886d-faf9e17c699f/bilisim-hizmetleri-alimi-isinin-butunlesik-olarak-ihale-edilmesi-ve-sartnameye-aciklik-ve-rekabeti-bozucu-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/fdaf5807-a1b0-4b74-8f23-950e5ae091e0/bazi-yapim-islerine-kazi-izinleri-alinmadan-baslanilmasi-ve-idareye-para-cezasi-uygulanmasi http://kamubis.com/decisions/SayistayFinding/47d54767-4e55-46b3-8769-17b2cef38d1d/aykome-yonetmeliginin-idarenin-birimleri-icinde-etkili-bir-bicimde-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/4a2cf00a-676e-4099-90a8-47c2dcbcd5b3/2021-yilina-kadar-yeterli-su-alinamayan-barajin-bedelinin-dsiye-odenmesi http://kamubis.com/decisions/SayistayFinding/aa8fecaa-3d38-4da4-8cf7-962935fb519d/bilgisayar-yazilimlarina-iliskin-alim-ve-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fd444c17-8ca0-4273-b804-fc14385390e3/tecil-edilen-alacaklarin-vadelerine-gore-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/83ee63a0-2f6e-44f7-96e2-2cdd8c51c5e9/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/47d482c0-720a-4563-9f1c-71971ad87f6f/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/23bbda3d-2fcf-49d5-90aa-26fe052bffb2/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/af3a3fd3-d15a-4354-8fc4-7932221d4e90/geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/5b161065-6301-4734-b678-fd3444e5afcd/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/130bd2bd-8b5e-47db-b17c-8c5e5a14d3b1/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/61518723-9f74-4158-97f6-2b153b4c72c4/muhtarliklarda-belediye-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/30311640-e1cc-4ee4-8c0b-539059095653/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f1854971-1dc5-4a3c-a0a8-47603bacccc6/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fdcb8736-805c-4517-bf01-8c9857bcf6a5/ilk-madde-ve-malzemeler-hesabina-kaydedilen-varliklarin-cikis-islemlerinin-sadece-yil-sonlarinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/7f51f715-2336-4ebb-ad6e-98e8d7e84504/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi-ve-fona-ait-gelirlerin-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/47039cd0-c035-4550-a4cf-72846f481d49/idare-tarafindan-isletilen-kreslerde-fiyatlandirma-vergilendirme-ve-ogrenci-kabulu-hususlarinda-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/da726469-4238-4336-add2-53ac3dea5045/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/3e412c8c-cf31-4f84-ab6d-563f44ebd9be/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/011b64b5-cabc-45a2-a8c4-cce486214d2a/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/bdd50afc-5f3b-4ac9-8db3-e1b67e5af1e6/idareden-ruhsat-alma-zorunlulugu-bulunmayan-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/e1c17d55-a06f-4a84-ae8e-13510a98a627/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/2a516000-3d2f-47d8-b9f2-dda3850bad60/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/2a2a8e82-c88f-4918-97a5-991e11c49425/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/6f53bf0c-40f0-4cb2-9c54-205c84bc0634/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/b67aa129-c2f0-485c-84f5-95e9e07056d7/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/32a17a4a-7917-4174-b219-f05bdb3f1919/belediye-sirketinin-kullaniminda-olan-tasinmazlara-yonelik-ecrimisil-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/abe9ccab-171b-4209-b838-f98e08c5f7d4/bazi-ecrimisil-alacaklarinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/1f5b3655-90b7-4633-b9d2-f7a015f17578/arac-kiralama-ihalesi-kapsaminda-yabanci-menseli-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/98fc2092-0c50-4438-9616-4a614c7101b6/cari-ve-gelecek-donem-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c09b82f4-d0ec-4e9e-a195-fc61c061f1f4/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3700418f-0f50-4085-95ac-fd16e7d0e257/belediyece-tahsil-edilen-cins-tashih-harclarinin-ilgili-vergi-dairesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6aed6493-ba1e-41ac-9501-1be9ae07f297/iller-bankasi-anonim-sirketi-tarafindan-ortaklik-payi-olarak-idarenin-genel-butce-vergi-gelirleri-payindan-kesilen-tutarin-eksik-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f9a8f190-353a-4f04-a3a2-72d27bad1f69/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-gecirilme-amaciyla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a9a64b9b-c993-4bb3-a662-b55e828d675e/temsil-agirlama-ve-toren-giderleri-kapsaminda-olmayan-odemelerin-bu-tertiplerden-yapilmasi http://kamubis.com/decisions/SayistayFinding/5c6d60d0-3a73-41e7-aced-0ce8a7525ba0/dernek-ve-vakiflara-mevzuata-uygun-olmayan-sekilde-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/1889ff67-e87b-4660-bb18-e3325876fcde/kazi-baskanligi-yonetiminde-yurutulen-projenin-harcamalarinin-tamaminin-butcelestirilerek-belediyenin-mali-sorumluluk-altina-sokulmasi http://kamubis.com/decisions/SayistayFinding/24b09e1a-053f-4bf0-b015-a44e0f142c8b/idarenin-vergi-borcunun-odenmeyerek-kaynagi-belirsiz-devreden-katma-deger-vergisi-hesabi-ile-mahsup-yapilmasi http://kamubis.com/decisions/SayistayFinding/00559be0-0ded-4184-9901-3b75adec9c20/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8e4dfd79-4cc3-4c5b-8ef6-ff98c4b170dc/serbest-tuketici-durumundaki-belediyenin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6ed29856-ba52-462f-8679-e9ad51455fa7/herhangi-bir-kriter-belirlenmeden-ve-ihale-usullerine-uyulmadan-yayin-ve-tanitim-hizmeti-alinmasi http://kamubis.com/decisions/SayistayFinding/34424cf8-08ff-4dd6-b8a9-81b9d6373e84/danismanlik-hizmet-aliminda-hizmetin-ozelliklerine-iliskin-yeterli-kriter-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/a282b5b9-17be-45dc-808d-081f317c83b2/butce-emanetlerinin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/e1fd6220-07aa-4b6a-ab53-d0a05a24f088/bazi-gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/9f8cc71f-9175-4017-896a-f0680be5be1b/hibe-edilen-is-makinesinin-butce-gelirleri-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/b86fbd47-a469-40f6-8575-55522e3180b0/kidem-tazminati-karsiliklarinin-eksik-hesaplanmasi-ve-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1a797971-a2eb-470d-8400-ca7b6129531f/kurum-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-birbiriyle-tutarli-ve-tam-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e39bb15f-3778-4805-b90a-a593c2ab6e3f/idarenin-yapilandirilmis-borcunun-ilgili-hesaplarda-tam-ve-dogru-sekilde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/cdfac625-acea-4b66-aa7e-ed998ababb97/idarenin-yapilandirilmis-alacaklari-ile-muhasebe-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/d7dc92ff-81c9-4615-a176-294c27a1884b/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/994a2bbf-cbc3-4bb2-9340-1bbf3b8a044e/zarar-etmesine-ragmen-sirket-tarafindan-yuksek-tutarli-sponsorluk-anlasmasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/f83f41b1-cd23-40a3-a5f3-e0242350125b/sehir-ici-ulasimda-kullanilan-ucretsiz-ve-indirimli-tasima-kartlarinin-usulsuz-kullaniminda-uygulanacak-mueyyideler-konusunda-belirsizlikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/752dfbcc-8a81-4ca6-b6bd-c93940bdb399/sureklilik-gosteren-otobus-ve-minibus-kiralamalarinin-dogrudan-temin-sinirinin-altinda-kalacak-sekilde-kisimlar-halinde-yapilmasi http://kamubis.com/decisions/SayistayFinding/a3e6503d-935b-4de1-b3f2-dec086696c1d/aylik-ve-ucretleri-odeyen-banka-tarafindan-verilen-promosyonun-personele-dagitilmayip-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/444d0a2c-d909-489e-a960-475d2952ff78/yevmiye-islemlerinde-geriye-donuk-kayit-yapilmasi-ve-yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8b610509-9029-4ef0-bab1-fa4dd0587174/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/5c1e9f2b-7221-4c68-b967-305b7d8b1098/kira-bedelini-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmasi-hususunda-gerekli-girisimde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/ce2d9a76-2404-4872-95a2-419b4acd9d41/kiraya-verilen-duran-varliklarin-kayitli-degerlerinin-guncellenmemesi-ve-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f2863452-940f-40b3-a305-d63c1ff02405/ticari-plakalarin-servis-ve-dolmus-hatlarinin-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/1d2bb4da-bdd9-46e3-aaed-d0721598b800/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-il-ozel-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/88ecc160-7b32-4ef9-abe6-50d9a51c51fe/iade-edilmesi-gereken-kesin-teminat-mektuplarindan-bazilarinin-iade-edilmemesi-ve-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/924b86ab-ec90-4f53-86c5-ec3944062d06/idarece-pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1faa3982-b3bc-4940-8425-6f96b45620b6/kidem-tazminati-karsiliklarinin-eksik-tutarlarla-izlenmesi http://kamubis.com/decisions/SayistayFinding/ec315235-7c04-46f1-85f1-c8202dd0615d/idare-tarafindan-cesitli-kuruluslara-verilen-guvence-bedellerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/32063d29-be44-464d-9c32-368396045934/gelir-tahakkuk-servislerindeki-gelir-kayitlarinin-mali-tablolarda-yer-alan-kayitlardan-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/30514bb6-66fa-4a2a-9a40-b563534e949f/idarenin-sirketlerinde-kayitli-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinda-kayitli-sermaye-tutarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/50d32408-ddd6-4f80-8537-8216031ed85b/yol-bakim-ve-onarimi-amaciyla-satin-alinan-malzemelerin-dogrudan-giderlestirilmesi-ilk-madde-ve-malzemeler-hesabina-kaydedilmemesi-ve-ilgili-duran-varlik-maliyetine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/b2ad1697-737e-4996-989a-c74174217cce/satisi-yapilan-tasinmazlarin-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/194f3850-fd47-4432-a900-16f6091b7310/diger-kamu-idarelerince-belediyeye-tahsis-edilen-arsalarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/24640f24-3c4c-42be-849b-9110660c79c0/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bc9f3a4c-e94c-49d5-969f-3975600945e0/maddi-duran-varliklar-icin-amortisman-ayrilmasinda-hatali-islemler-olmasi http://kamubis.com/decisions/SayistayFinding/f182f10a-1310-47c9-818f-5b3c89e9ecaa/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/a800399a-1dbb-4a50-95ac-98b20160e859/belediyenin-kendi-imkanlariyla-urettigi-urunleri-kayit-altina-almamasi http://kamubis.com/decisions/SayistayFinding/b5999d86-cf6c-4114-af0c-ef65b928d39f/kiraya-verilen-duran-varliklarin-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/80fb1031-64c5-4059-9fca-4a65baef36c3/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/01a36589-423e-4891-90c3-e72e3271de8d/geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/260ae582-c261-4ecf-ba78-15591cf9e0be/meclis-karar-ozetlerinin-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/00a6ea75-39f5-48ce-8562-3c732b92a6cd/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/9d4ca3e8-fc0e-4465-9407-cd8ff1781cef/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracinin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/147c3ea9-98b9-4d66-be9b-070a1cd91973/idarenin-sirketine-isletme-hakki-devredilen-tasinmazin-sirket-tarafindan-ucuncu-kisiye-ihalesiz-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/b8ba7e40-3bb3-4a5e-82fc-861a59339b0c/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-kamu-sirketine-ve-ozel-sirkete-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/07511a3d-f710-4b0f-ab52-ff8b915c61b5/tasinmaz-kiralamalarinda-mevzuata-aykiri-olarak-kira-suresinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/6739da91-162d-4f28-bd7c-efde3c33bf18/toptanci-halinin-isletilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/07b01612-4977-4cd6-af8f-6d216d7630db/ilce-belediyesine-gonderilmesi-gereken-bazi-paylarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/799343d8-12cb-4c95-870f-e59dc280be3b/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerine-kapatma-ve-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/753bf69c-427f-40fb-8a5e-33abf04cf961/kiraya-verilen-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/a88f7621-f4bf-417f-8271-b3245c4f82fe/evsel-kati-atik-ucretine-ait-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/22673dcb-5b4e-4d6a-a734-41e4c0624705/idareye-ait-kres-icin-belirlenen-ucret-tarifesinin-ilgili-teblige-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/ff381e68-16c6-49e4-a27f-cbe2cb6eb3e5/nikah-hizmetlerinin-belediye-personeline-indirimli-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/d87e982d-8748-4070-9b82-5cfcea8b354d/kadrolu-iscilere-yillik-270-saati-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/6fc8848b-903e-43b8-8966-f860bc07b3ba/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/52b7ce2e-96da-4817-9471-caf5f5f047ea/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/63aa5bc9-2d58-4edb-a40a-a6ab6c9beee7/performans-kriterleri-belirlenmeden-personele-ikramiye-odenmesi http://kamubis.com/decisions/SayistayFinding/e51993fb-312f-4669-9275-64b4cbe12286/zabita-hizmetlerinin-yurutulmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b4a7e3d2-d589-4065-a7aa-5b092a8a7933/avukatlik-vekalet-ucretinin-dagitiminda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/43767575-abfb-4d77-a0a6-3c796d6eee92/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-ve-sef-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/852beee9-6c0a-4345-8d34-235347a5468f/buyuksehir-belediye-baskanina-belediyeye-ait-salonlarin-kiralanmasinda-ucret-alinmama-yetkisi-verilmesi http://kamubis.com/decisions/SayistayFinding/a566b016-53cf-4cb7-b506-6a6627edb337/idare-tarafindan-protokol-ile-bir-vakfa-nakdi-kaynak-aktariminda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/c98b61b6-8ee0-4599-9598-d640bdebe4fd/buyuksehir-belediye-istiraklerinin-surekli-zarar-etmesini-onleyici-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/2669b5ae-7794-4cd5-b7d8-ef98bedfadc8/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/309ddc84-cf86-4eaa-8184-a807da9e0342/idareye-bagislanan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d1cabeba-c779-4aae-b573-baef37d0aca8/diger-kamu-idarelerine-bedelsiz-devri-yapilan-tasinmazlarin-muhasebe-cikis-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1b190525-5bfe-4d01-a24e-7cc26586accc/konusu-kalmayan-alacagin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c5b76304-b6b4-40d9-befa-3c744077ae73/isletme-hakki-devredilen-varliklarin-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/74a1e362-b50f-4503-b3ea-e9cd18aa3fa0/kamu-kurumlarindan-alacaklarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d5bfa98f-02b6-4416-95ed-fe94e6e49407/maddi-duran-varliklarin-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/1157e462-7c1c-4070-8d93-2d30b1ccd07d/iller-bankasi-as-sermaye-payi-ile-mali-tablolardaki-tutar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/bb629f79-aaa8-489e-95a7-1fbd126c0ca1/sirketlerdeki-sermaye-paylari-ile-mali-tablolardaki-tutarlar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/99e1c02b-8c1e-4d79-bea8-da28c6a5944d/sosyal-denge-sozlesmesinde-mevzuata-aykiri-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/0dd34e01-3404-45fb-8898-371f6fa30233/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1720e41f-e169-4226-9e39-187360896cb4/gecekondu-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/660bbdca-c1b8-40c3-9767-0be82ab0fc08/kisa-ve-uzun-vadeli-ic-mali-borclara-ait-faiz-gider-tahakkuklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c4de0f99-9bda-4452-b0ed-bfbcc60d2f46/bilancoda-yer-alan-maddi-duran-varliklar-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/ee8c8ce8-e15a-4d7b-9752-58850069a788/mali-kuruluslara-yatirilan-sermayeler-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesaplarinin-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/8b9060aa-e04e-42c0-9799-d5d02356682f/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/5dda5a45-dda4-4044-8726-f3bb118cb421/tasinir-mallara-iliskin-muhasebe-kayitlarinin-usulune-uygun-tutulmamasi-ve-dogru-bir-sekilde-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/eaba4fa3-0f28-4edf-a364-8995595e7049/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/141a2711-5ad2-4dc6-822b-ecb1074db785/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b2405d00-cbcc-41b3-8dd2-77b0a8b95806/dogrudan-temin-yontemiyle-yapilan-mal-alimlarinda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4b2a5152-dc9e-4db2-ab56-09228f23af20/arac-kiralanmasi-hizmet-alimlarina-iliskin-teknik-sartnamelere-rekabeti-ve-firsat-esitligini-engelleyici-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/bbcb1cf3-b4f5-463f-92c1-32c9a8a6321b/supheli-ticari-alacaklar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/43c7e6cb-a052-4ec7-94aa-ccda15f5d8cc/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/8ff4788d-cf0a-4d0a-8afc-e9e3401d2fe9/ihale-surecinde-yapilmasi-gereken-kontrollerin-yapilmamasi-sonucu-idarenin-ek-mali-kulfete-katlanmasi-ihale-dokumaninda-ongorulen-fiyat-disi-unsurlarin-rekabeti-engelleyip-ihalelere-katilimi-daraltmasi http://kamubis.com/decisions/SayistayFinding/6c40fff6-1d65-4e5f-b5c1-0c55a40de417/yapim-isleri-icin-yapilan-zemin-etut-raporlarinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/3bf2b4f1-e4f2-4f50-8cc2-0734e53d55f5/yapim-isinde-fesih-surecine-uygun-hareket-edilmemesi-yapim-isleri-bitmemesine-ragmen-islerin-bu-haliyle-kabul-edilmesi-ve-yaklasik-maliyette-yer http://kamubis.com/decisions/SayistayFinding/3671820a-e058-48f6-9c1d-fe5e2a8a3f19/mal-alim-sozlesme-fesihlerinde-kesin-teminatin-guncellenmeden-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/3f2d8bb6-cc79-4bb4-91de-debe430f62ec/muzelerin-giris-ucretlerinden-alinmasi-gereken-belediye-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/67d2bfb3-537f-4949-8b54-4f5dc14a1c85/kanuni-sureclere-uyulmamasi-sonucu-olusan-zamanasimi-ve-bundan-kaynaklanan-sorumluluk http://kamubis.com/decisions/SayistayFinding/558e69c9-9ad6-4337-94d2-acb398c2ab97/ortak-hizmet-projesi-protokolunun-mevzuata-aykiri-olarak-yapilmasi-ve-protokol-sartlarina-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/c52cc854-0b6c-4bfd-b089-52060322b3cb/kiralamalarda-devlet-ihale-kanunu-ve-borclar-kanununda-yer-alan-duzenlemelere-uygun-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5226cf4c-9bf9-4cc5-8f18-d5cedacb929e/kamulastirmasiz-el-atmanin-bir-turu-olan-hukuki-el-atma-nedeniyle-yersiz-olarak-faiz-vekalet-ucreti-yargilama-gideri-odenmesi http://kamubis.com/decisions/SayistayFinding/4da30670-a77c-4ab8-8169-ca698874fae0/kadinlar-hali-yapim-isinin-yapilacagi-arazi-uzerindeki-isgallerinin-sonlandirilmamasi-nedeniyle-isin-baslatilamamasi http://kamubis.com/decisions/SayistayFinding/ebb149f0-6340-4de8-ab6e-e7501f3e5c5b/hafriyat-topragi-insaat-ve-yikinti-atiklari-bedellerinin-takibinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/91c85319-1ee2-4c29-b6c3-5560e5215e7f/bitum-alimlarinda-mevzuat-ve-teknik-sartname-geregi-yapilmasi-gereken-deneylerin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/84f96227-c098-4654-8f8b-785c2b270167/mal-alimlarinin-parcalara-bolmek-suretiyle-dogrudan-temin-yontemiyle-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/abf4f70f-e8b0-4225-b981-2a0c13407ccc/4734-sayili-kamu-ihale-kanununa-gore-temel-ihale-usulu-ile-yapilmasi-gereken-bazi-alimlarin-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/ed847098-b0da-43d6-ad19-037bd4999007/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cbf5e949-a317-43f1-afdc-a4395a4b1700/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-suresi-icerisinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/0695fa9e-1b4a-4ab6-9886-7e7350553f9d/is-sozlesmesinin-feshinde-fesih-bildirimlerinin-yazili-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/81f24e49-8a73-4dea-bafc-c685c54d613b/emekli-ayligi-almaya-hak-kazanan-iscilerin-emekli-edilmesi-sirasinda-ihbar-suresi-verilmesi http://kamubis.com/decisions/SayistayFinding/6b014dc1-c32d-4e68-a289-8f76feb56572/mahiyeti-itibariyle-personel-calistirmasina-dayali-hizmet-alim-isi-niteliginde-olan-islerin-belediyeye-ait-sirket-personeline-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/099dfa22-c5f3-468a-8b82-64b60f309615/belediye-tarafindan-yapilan-is-guvenligi-uzmani-hizmeti-alim-isinin-is-sagligi-ve-guvenligi-kanunu-ile-getirilmis-duzenlemelere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/d48ea1cd-c190-4a35-9b61-40adb998f283/imar-plani-degisikligine-dair-deger-artis-payi-hakkinda-yonetmelik-uyarinca-kurulmasi-gereken-kiymet-takdir-komisyonunun-kurulmamasi http://kamubis.com/decisions/SayistayFinding/6e9c4d1d-70a9-4890-8208-4c5c7427c7fb/kirsal-yerlesim-ozelligi-tasidigi-tespit-edilen-mahallelerin-kirsal-mahalle-olarak-kabul-edilerek-ilgili-hukumlerin-uygulanabilmesi-icin-ilce-belediye-meclisinin-karari-ve-buyuksehir-belediye-meclisi-onayi-alinmamasi http://kamubis.com/decisions/SayistayFinding/6bab502e-13d0-4caa-afd1-e217869da190/butce-ici-isletme-disinda-belediye-bagli-kurulusu-ve-sirketlere-devredilen-yerlere-ait-aboneliklerinde-ilgili-kuruluslara-devredilerek-belediye-adina-olan-aboneliklerin-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/18bce2d4-f792-4a0a-808e-8143a632be65/buyuksehir-belediyesine-aktarilmasi-gereken-cevre-ve-temizlik-vergisi-paylarinin-mevzuatin-ongordugu-surede-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2db70f5c-2060-4502-a705-3aaeb3312c36/belediye-meclisi-karari-ile-bina-cephelerinde-yapilan-yatirimlarin-belirlenen-maliyet-paylasimina-gore-kat-maliklerine-tahakkuk-yapilarak-gelirlerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/32a970dd-9500-4a57-825b-d0067b58329a/dogrudan-temin-ile-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/f8faaf44-82fc-459d-89c9-3d84f69c908a/yapim-islerinde-esasli-imalat-hatalarina-karsi-idarenin-yukleniciye-rucu-etmemesi http://kamubis.com/decisions/SayistayFinding/01fbde47-6e50-4f8e-a834-c3e49d34376b/dogrudan-temin-limitlerinin-altinda-kalmak-maksadiyla-yapim-isinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/c5b44101-f0d7-496c-a2d1-c39fd8bcad70/indirilecek-katma-deger-vergisi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/648dcdef-a2f3-4200-9e1a-3eefe5f3bb19/haklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/477c83ad-c33e-436b-b8ae-5f117c1b60c9/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/90862955-fde3-4a99-a5fc-070a3f7ae5f9/yevmiye-numara-uygulamasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ab9059d7-b066-4fa0-903e-19c5f2d3e976/borc-stokunun-kanuni-limitleri-asmasi http://kamubis.com/decisions/SayistayFinding/751de9c9-5660-46aa-a067-9aed8d3963a6/mal-alimi-sozlesmelerinde-teslim-suresi-ile-sozlesme-suresi-arasinda-celiski-bulunmasi-ve-ceza-maddesinin-kismi-teslime-uygun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/5e1d1265-111f-4bcc-a6f0-6c3f7145045f/alinan-depozito-ve-teminatlar-hesabinda-yer-alan-ve-zamanasimina-ugrayan-teminatlarin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/452e2d6e-d94a-4e7e-8de0-673447382669/buyuksehir-belediyesi-tarafindan-isletilen-yol-ustu-otoparklarindan-belediyeye-aktarilmasi-gereken-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6bd55a50-e65c-464b-beab-076cd77f1296/ic-denetim-biriminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/095c5436-021c-4144-ba3f-7ef11e711fcc/gecekondu-fonu-paylarinin-ayri-bir-banka-hesabinda-takip-edilmemesi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0259d7db-408c-4a54-b478-1abb6631e376/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/dd9b02e4-9c48-473f-9cd5-b471a4dcac7b/belediye-sinirlari-icerisinde-eglence-vergisine-tabi-faaliyet-gosteren-isyerlerine-iliskin-tahakkuk-ve-tahsilatlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/da10a1db-7683-4a19-8e08-2a7c3721d273/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4f163955-1b0c-4260-9d0a-9c800615decc/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e8a84945-b688-4c5b-99d4-4ca51b03e49e/elektrik-enerjisi-alimlarinda-muaf-olundugu-halde-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/e5e3f696-fdc1-479c-b121-036ae6772f68/genel-aydinlatma-faturalariyla-ilgili-gerekli-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7b1d13a3-d3c0-4f3a-8ac8-772b7d0855fc/zemin-tahrip-bedeli-alacaklarinin-mali-tablolarda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/7562ecc8-cea9-4feb-af0b-75aa13234438/buyuksehir-belediyesi-ile-golbasi-belediyesinin-eglence-vergisi-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/5506192c-92ad-489b-9533-cab58bd31b2c/belediyenin-mulkiyetinde-yonetiminde-ve-kullaniminda-olmayan-tasinmazlara-yapilan-harcamalarin-maddi-duran-varliklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/cd7db630-60de-4482-8738-26719a5f81f5/yevmiye-defteri-ve-muhasebelestirme-belgelerine-alt-yevmiye-numarasi-verilerek-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/4e618de0-01ae-49ec-b28d-ecb7397c8631/kurum-muhasebe-kayitlarinda-yer-alan-borc-tutarlari-ile-alacakli-idare-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/c97f2e25-1d94-4b6b-a71a-5f99505a7164/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/72172c93-0ecd-4122-aaf1-8ab9bcadd640/cevre-katki-paylarinin-cevre-sehircilik-ve-iklim-degisikligi-bakanligina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4acddb7b-7124-403f-92ab-b721a84afa1a/bazi-gelirlerde-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/89c3e560-2917-45d8-9c13-539e099043f0/tapuda-kayitli-olan-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/7c413818-9194-4181-a7ed-aacb8e9b9bf0/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi http://kamubis.com/decisions/SayistayFinding/b9b80f6a-d7b3-452c-b485-b51156c403bb/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/244ca20d-c47f-4325-b1b3-632942222164/tatil-gunlerinde-calisan-isyerlerinden-calisma-ruhsati-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ae977695-6be5-4144-bd40-134d0ef5f944/tasinmaz-tahsisinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8131c254-4f26-4979-b87f-e2a9cc36ce42/tasinmaz-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/c1b1395b-3fd2-4231-b37c-0ad92c498286/tasinmaz-kira-artisinin-kira-sartname-ve-sozlesmelerinde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/0d9e857c-8412-4395-970c-f915fff02fe7/bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/846b873e-c07c-4987-b8ba-a75ec5140ae5/verilen-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/62e62aaf-fa0d-4d0c-84a5-52919cb8a67c/hizmet-alimi-suretiyle-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/14887473-275b-48bd-be6d-242fbf8266d5/amortisman-kayit-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8e806b47-7fc0-4a55-a7bf-bbbddbf2d71d/kredi-karti-ile-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-kurumun-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/93e62d5f-8f3c-4eaf-a0f0-b5e94a42a849/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/4ed584b6-0d3f-4aea-b8e7-20956dc129b9/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/efcc5b96-4c8c-465d-a2ef-d17340fccab4/tasinmaz-satislarinin-kayitli-degeri-yerine-satis-degeri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/16ad841c-24b6-40ab-86c8-28ebca563a0a/taksi-plakalarinin-suresiz-verilmesi-ve-belediye-tarafindan-ihaleye-cikilmamasi http://kamubis.com/decisions/SayistayFinding/f638d781-7d61-4988-a5de-ff07d3a2d1c3/kanunda-ongorulen-limiti-gecmemek-amaciyla-belediye-sirketine-sermaye-artirimi-yoluyla-kaynak-saglanarak-sirket-uzerinden-personel-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/0f4629dc-24e4-4f5d-8f37-350726fe9d09/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e641e344-76de-4e0c-bc7e-a0cb922a965d/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/df618f7a-c828-48f4-b677-81816d38f9cb/belediye-zabita-yonetmeligine-aykiri-gorevlendirmeler-yapilmasi http://kamubis.com/decisions/SayistayFinding/759918cc-6585-49be-90ab-962f9c3695cb/belediye-tarafindan-alinmasi-gereken-evsel-kati-atik-ucretine-iliskin-tarifenin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/5b442a28-dcd6-46b1-a991-122a9be161eb/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payi-icin-belediye-meclisince-karar-alinmamasi http://kamubis.com/decisions/SayistayFinding/d8a9d159-64ba-4be9-8b1f-6278248ad983/borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/26f60edc-9c51-4f6d-9750-6e5ba3bdea93/bilgisayar-yazilimlarina-iliskin-alim-ve-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c2e2719f-5360-42bc-b6e9-f359416472da/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3cff58b1-9e1b-44f4-8086-9555b20cd032/sozlesmelere-baglanarak-girisilen-taahhutlere-iliskin-taahhut-kartlarinin-tutulmamasi-ve-taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2a481718-5323-4ef7-b4fd-82e43adab7dc/asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/fc2427a4-6669-4509-b7c2-3d5c43129955/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/af28fcae-fc51-4d67-b00b-b50db9e3bcd1/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/44568233-c669-41e4-824f-ad5e24348c22/ulusal-bayram-gunlerinde-calisan-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/b037783f-cec4-4e2b-9a8d-f5c70a8ab5cc/arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a2410e69-8ec3-4d91-bec1-fe8aa52fad5a/belediye-meclisince-asansor-muayene-kurulusundan-belediyeye-aktarilacak-olan-periyodik-kontrol-ucretine-iliskin-oranin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/f53a19a5-a781-4b7a-af64-eebfda63aede/antalya-su-ve-atiksu-idaresi-genel-mudurlugunce-evsel-atik-bertaraf-ucretlerinin-tahsil-edilmemesi-ve-belediyeye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/35de0423-1c8e-4023-b695-a64e6b9c6178/butce-ici-isletmelerin-iktisadi-ve-ticari-isleri-icin-ayrilan-odenegin-bir-ozel-hesaba-aktarilarak-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2503c439-0878-4b2d-b8e2-571a239f093a/isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyet-yuruten-isletmeler-bulunmasi http://kamubis.com/decisions/SayistayFinding/5ee307ea-4356-487c-a80d-bfcdd171c12c/bazi-isyerleri-icin-cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/5de9e560-06bf-4a82-b478-5395baac0bc9/sirkete-devredilen-yerlerin-sirket-tarafindan-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/08b34e78-c1ec-4c34-90b1-0de4c77d12b6/mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/a275041f-bede-4580-86d6-8d58ad3ca332/hizmet-alimi-sozlesmeleri-kapsaminda-buyuksehir-belediyesinde-istihdam-edilmesi-gereken-isci-personelin-belediye-birimleri-disinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/8a411f3b-46df-4fe4-bd41-471804ee55b7/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/d2f1c352-3b62-47d6-a853-1872739dc93b/belediye-baskan-yardimciligindan-sube-mudurlugune-atanmanin-mutat-uygulama-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/97bb04fe-560a-4244-95cc-3b10a5b6ad8e/kuruma-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ilgili-formlarin-duzenlenmemesi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a2316e20-a916-4812-9ca6-abd2af246a64/yangin-sigorta-vergisi-beyannamelerinin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/99870854-c479-4215-bdd7-a9c3517300a6/verilen-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/85ccf11d-3e58-47b2-bf75-9577946dd685/tasinmaz-kultur-varliklarinin-korunmasina-iliskin-katki-payinin-il-ozel-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d19332df-9fbe-47e5-9442-9cbbddf8d726/sirket-uzerinden-hizmet-alimi-yontemi-ile-belediyede-istihdam-edilen-personel-maaslarinda-baskan-oluruyla-toplu-sozlesmede-yer-alan-oranlarin-uzerinde-artis-yapilmasi http://kamubis.com/decisions/SayistayFinding/feb6fbf9-173e-4b61-863a-951dc61d92e2/su-ve-kanalizasyona-iliskin-tarifelerde-hatali-uygulamalar-yapilmasi-ve-tarifelerin-yeniden-degerleme-oranina-gore-arttirilmasi http://kamubis.com/decisions/SayistayFinding/4ee92c0a-ae52-452f-9939-d6f2543124b7/parasal-sinirlara-tabi-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/375ad824-8545-4fab-9179-dab77614f88e/muhasebe-yetkilisi-tarafindan-bazi-odeme-emri-belgelerinin-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/7fb349a1-aeba-4784-9897-dcfe6ee4ace3/kamulastirilan-tasinmazlarin-kamulastirma-bedelleri-ile-vergi-degerleri-arasindaki-farklar-uzerinden-emlak-vergisi-tarhiyati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7580116e-3007-40f4-9715-3856308527ad/hafriyat-dokum-sahasi-belirlenmemesi-ve-hafriyat-geliri-toplanmamasi http://kamubis.com/decisions/SayistayFinding/d18a38d8-f89b-4330-b1fe-c4b7cc7cd402/gecekondu-kanunu-geregince-tahsil-olunan-gelirlerin-ayri-bir-banka-hesabinda-takip-edilmemesi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/368722ec-0ffb-4be0-8676-2050c0175459/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/36536878-cb3e-47a4-a989-b8f7fb555684/dogrudan-temin-yoluyla-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f52408b2-8868-419c-9925-f07e314aa62e/butce-gelir-ve-gider-tahminlerinde-yuksek-oranlarda-sapmalar-olmasi http://kamubis.com/decisions/SayistayFinding/4d636dbf-ec3a-4187-ba7b-59e3dca0d1ec/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/adccfea6-83b0-405a-b725-f871ed3aa4b4/belediyenin-nakit-varliklarinin-degerlemeye-tabi-tutulmamasi-sonucu-faiz-geliri-elde-edilememesi http://kamubis.com/decisions/SayistayFinding/20acf3c1-d9fb-43dc-b561-468df17ff427/belediye-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/fb46aae2-cd50-4804-beb5-4741ca3ad351/belediye-sirketlerine-taahhut-edilen-sermayenin-odenmemesi http://kamubis.com/decisions/SayistayFinding/1e78234d-5600-452b-9412-1bf01dacfb9d/atik-su-aritma-tesislerinde-kullanilan-elektrik-enerjisine-iliskin-tesvikten-yararlanilamamasi http://kamubis.com/decisions/SayistayFinding/2981d525-3f79-4ab9-9a2f-5d57d0ce60fd/tasinir-islem-fislerine-yapilan-kayitlarin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/7a78d1be-8b84-4418-8d4c-13a5a95815cf/kiraya-verilen-tasinmazlarin-ilgili-nazim-hesaplarda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/434b94a7-919d-4251-be5b-2834ef9718b6/tasinmaz-formlarinin-duzenlenmemesi-ve-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d3045ef5-44fa-40e7-a560-4ddf79aead60/indirim-konusu-yapilamayacak-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/302e9238-5ccf-403a-91be-40216f37eb8a/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7547704b-ed85-4478-abf9-1c0361d86ffa/uretim-girdisi-olarak-satin-alinan-bazi-mallarin-varlik-hesaplarinda-izlenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/2f1f192e-5523-4413-9aa4-0847c31373c5/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cdf6c794-a94b-41c1-b33b-ca4c128e6f35/kiralanan-tasinmaz-icin-yapilan-deger-artirici-harcamalarin-ozel-maliyetler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4518bc82-6496-46cf-bf9b-1b3c032c08f7/belediye-tarafindan-satin-alinan-mal-ve-malzemelerin-tuketilmedigi-halde-muhasebe-kayitlarindan-cikis-yapilmasi http://kamubis.com/decisions/SayistayFinding/74458af6-b75c-449c-adc1-79c4b62f2d4d/iller-bankasi-ortaklik-payi-ile-mali-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/e64f4938-4b66-4466-9e59-6031d8acde8f/belediye-sirketlerindeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/bdc3728f-12d2-4573-bd04-288bdabd3f38/sozlesmelere-baglanarak-girisilen-taahhutlere-iliskin-taahhut-kartlarinin-tutulmamasi-ve-taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f6634a43-72bd-4fbc-9ffa-62ab9fe52a39/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-yuklenicilerinden-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/0dbca39d-d74c-43c2-bf52-4b658ef1eb42/uzun-vadeli-borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/63e35c85-ca97-4186-b52d-88185ab73ad2/kurumun-kendi-personeli-tarafindan-uretilen-ve-ekonomik-deger-tasiyan-yazilimlarin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/8415f3f6-c26d-4567-92c1-f5a3826e6f72/alinan-teminatlarin-vadelerine-uygun-hesaplarda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/bd116361-d00c-4e95-b28c-4b373ffb9e63/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/a9481360-5ea8-4c19-9e02-0562654496dc/belediyenin-bazi-gelir-kalemlerine-ait-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/89586e33-4af6-4e48-b947-7de9e935ce09/tasinir-islemlerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6e263625-733f-4cb9-abf9-2d0cc31bf7ed/sirketlere-devredilen-isletmelerin-gelirlerinden-alinan-paylarin-teyit-edilmemesi http://kamubis.com/decisions/SayistayFinding/c28aa9ae-726b-464e-a41b-ab825a2623a4/sirkete-devredilen-sosyal-tesisin-atil-halde-bekletilmesi http://kamubis.com/decisions/SayistayFinding/978e9d95-0fad-410b-ac35-a69944042efd/fiilen-icra-edilmeyen-daire-baskanligi-kadrosu-olusturulmasi-ve-bu-kadrolara-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/b5c5897d-2441-4f00-92fb-47b744f5892b/cevre-temizlik-vergisi-ile-isyeri-acma-ve-calisma-ruhsati-harci-mukelleflerine-iliskin-verilerin-saglikli-bir-sekilde-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/685c8128-8660-43ea-8a18-94d3e65600c3/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/f54b8a58-5425-4027-ac40-783f3c763036/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/98366306-b941-4c98-b94a-0f71fbdeffaa/kalkinma-ajansi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2f58d78d-f6cd-421c-8298-9ebbd63dd2aa/personel-giderlerinin-yasal-siniri-asmasina-ragmen-gecici-isci-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/bb3b8b82-cd9d-4e90-bb96-699426e81a5b/ilan-ve-reklam-vergisi-mukellefi-bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7ed3389b-c32b-4677-98f2-d84bbcc46f49/cevre-temizlik-vergisinin-hesaplanmasinda-esas-olan-bina-derecelerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/cfe8cc62-9495-429d-aaee-7b7b033c8b04/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/568fbb51-d5cc-435a-b51b-58229fff29d5/genel-aydinlatma-kapsamindaki-tesislerin-isletme-yukumlulugunun-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/8b799953-7f12-4d1f-8f5e-841deea3992d/organize-sanayi-bolgesi-tarafindan-tahsil-edilen-harclardan-belediye-hesabina-yatirilmayan-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/effc3ae7-37a0-4c0e-bee8-b3c4a5d4f381/ilce-belediyelerinin-eglence-vergisi-paylarinin-duzenli-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/de713533-cfb9-4c19-b99b-2f89b315ca3d/buyuksehir-belediyesi-tarafindan-isyeri-acma-ve-calistirma-ruhsati-verilen-isyerlerinin-ilan-ve-reklam-mukellefiyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0e0a181b-eda1-4d70-bd84-44e93612d0a9/tasinmazlarin-kaydina-iliskin-formlar-ile-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/5efac1c2-17e8-4e3f-913e-77e209c05261/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6d742747-a3a8-48b5-bcd4-5c84d37f7eb9/vergi-ve-sigorta-primleri-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi http://kamubis.com/decisions/SayistayFinding/e18502e3-2695-4148-83c3-5c9aab756a53/meclis-karari-olmaksizin-ve-maliyet-hesabi-yapilmaksizin-tum-mukelleflere-indirimli-su-hizmetinin-verilmesi http://kamubis.com/decisions/SayistayFinding/2b9414d6-4187-4c97-aee2-14ff3574eea9/tatil-gunlerinde-calisan-isyerlerinden-calisma-ruhsati-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/96e43eb3-4d34-419c-8702-13e0880763c3/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f876be12-5bc6-4c09-b379-11f77cc7c76f/meclis-karari-olmadan-diger-kuruluslara-tasit-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/8996db60-fb2c-4f2b-98be-2e7c69c37b5d/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cfc7a3ba-e6c6-4763-bfbb-82c7b3d0bff5/belediye-personelinin-diger-kurumlarda-uzun-sureli-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/a36b5e35-3aaa-4808-8e08-1ed8ea220dcf/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/68a8475e-038d-4ea6-aec7-483a6068a505/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/3f12dbac-0421-4be7-ad62-78ee1eee5402/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/8dadfa3d-9319-4901-a2c7-408df8815022/bazi-is-yerlerinin-emlak-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e3b33b52-50e3-48bf-8b79-67debae4e971/bazi-is-yerlerinin-cevre-temizlik-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ce2fe63a-b429-468c-955f-5112186d888c/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-yol-katilim-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/db623fc0-6b20-4874-8cbc-fee89ff58ab7/bazi-maktu-vergi-ve-harc-tarifeleri-icin-mevzuatinda-belirtilen-ve-idare-tarafindan-yapilmasi-zorunlu-olan-calismalarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6f27d6c5-abed-4cc4-a206-137c133ebc75/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/38556698-78c5-47c1-a687-0a6ea63fbd18/isletme-hakki-niteliginde-olmayan-gayrimenkul-kiralamalarinda-katma-deger-vergisi-tahakkuku-ve-tahsilati-yapilmasi http://kamubis.com/decisions/SayistayFinding/9dc4f25d-f5d2-4f40-b511-479490fafdb2/ihalenin-gereksiz-yere-iptal-edilmesi-ve-yeni-ihalenin-hatali-olarak-daha-yuksek-teklif-veren-istekli-uzerinde-birakilmasi http://kamubis.com/decisions/SayistayFinding/7116d01c-a7ae-4b94-a56d-23694c9601c7/yazilim-alimlarinin-giderler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/632205f6-8251-4621-8f6c-512e5b4ae8ec/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/48974302-a8cf-4b81-b8fc-fc342527b945/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2a20f650-eb64-4062-b825-36dd8786e05b/yili-icinde-butce-geliri-olarak-tahsil-edildikten-sonra-iade-edilen-tutarlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8b673bff-de7e-41ed-aebb-6d692e8ff693/idareye-bagislanan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8eaa3790-c322-452f-b334-b4797e20a647/tapuda-mesken-olarak-gorundugu-halde-fiilen-isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/684f156c-f54f-4422-96e6-f161e8e56b62/harcamalara-katilma-paylarinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/933f66aa-d560-4025-b3ec-63235df9646b/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/40b4d815-2300-43a7-89a2-b6ea73a9f7e3/ihale-yoluyla-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-sozlesmesi-yoluyla-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/1c23c2db-3a48-4cbf-8a7b-f217cf1ee392/mulkiyeti-belediyeye-ait-olan-bazi-tasinmazlarin-ihale-yapilmaksizin-encumen-karari-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/b734a833-387a-44bd-ae05-8fc30d4f47b4/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/48f40e16-6485-48cd-942f-f5dd5422bce5/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/13e73c98-624e-4f5f-b445-4083ccd629a8/bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aba4fdf2-741e-411e-8d59-ab73f2bd0d7a/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8a682b29-9342-40b6-a1e1-01547949c5e7/yapilmakta-olan-yatirimlar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/eb7cbec6-3c2a-448a-8dff-8fe406e7a16d/bagis-yoluyla-edinilen-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57cf9e1a-7cd5-4713-bec3-d20d1522c165/ilk-madde-ve-malzeme-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8b15ba65-b855-48c9-b7ba-dc6ce104a87a/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ffae78fa-7818-4565-a410-8560e911c4fa/belediye-tarafindan-tahsis-edilen-ve-belediyeye-tahsisli-tasinmazlarin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/408b51f8-864f-4b36-98a2-738f2c616e40/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamis-olmasi-nedeniyle-mevcut-kullanim-sekli-ve-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/4df5ab92-19f5-4ae6-bbc6-fb9948ef8765/ihale-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iadesi-veya-butceye-gelir-kayit-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/9d39be99-156f-438a-9103-c7c7f8aa7270/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a2cadc18-70cd-46b5-8d98-a0732ba9b01a/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e37fc9d8-f3e2-4c66-a573-5ce19045a2eb/tasinmaz-satis-isleminin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/c12d3d9c-b45d-4fe3-b6da-0ef30f0fb295/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/37ffcfc6-15ea-4a80-bf92-820f1b878349/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/e568c332-2e54-48c7-8f08-ead9bf9450ae/haklar-hesabinda-izlenmesi-gereken-varliklarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6816df15-0fb0-437d-a203-7962aff27e96/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/9346f21a-87ed-4766-a651-25731dd48850/bazi-gelir-kalemlerine-iliskin-gecikme-zammi-ve-faizinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/b32da897-5574-4dcd-a056-219da961898a/istisna-ve-muafiyet-taninan-yerler-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/a5a427cf-e16a-409e-bb85-8c47e1a551ca/eglence-vergisi-mukellefi-olmasi-gereken-bazi-isyerleri-icin-vergi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b2f19e0-cf3f-47d3-9259-3813f0e7b241/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0b8e88b3-03aa-425a-93b9-d387e86e9aa7/yapi-kayit-belgesine-istinaden-guclendirme-projesi-yapilan-yapida-guclendirme-projesi-kapsaminda-degerlendirilemeyecek-islerin-yapilmasina-izin-verilmesi http://kamubis.com/decisions/SayistayFinding/cca332d1-3efa-4051-b469-c7b9d5863737/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/2d958666-af15-4ce2-9ade-8de5ad256b74/muhtarliklarda-idare-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/f49510cc-c2df-4537-8c2c-ee3f7fcc03f9/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/73260292-a7d4-4bc5-8530-edae04c0c893/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/131af3b5-496d-4180-bbe8-01d49f46fa3a/bazi-is-yerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f5e29521-140c-4ad5-a462-0b79a5914adb/iki-adet-tasinmaza-ait-kiralama-ihalesinde-mevzuatta-yer-almayan-guvence-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/8e97f525-d275-4f77-af65-0bd0d3c2ede8/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/de002e5f-ec3a-4cc8-92ce-09632717108b/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-kiraya-verilmesi-suretiyle-yalnizca-ozel-firmalara-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/734600bc-638e-403a-a8c5-96a71471ad19/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/98bd92ca-f8e2-4763-8be1-15b4788e5a03/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/89b8090f-5112-487d-8880-04b8eb15c735/benzer-is-taniminin-rekabeti-ve-ihaleye-katilimi-engelleyecek-nitelikte-dar-olarak-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/eab88d1e-2070-400b-9364-acd7e68b7977/ilce-genelinde-hasarli-yapilarin-hak-sahipleri-ile-gorusmelerin-yapilmasina-iliskin-olarak-idare-ile-idare-sirketi-arasinda-imzalanan-sozlesme-kapsaminda-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/73c61eb8-9989-4fe6-b35d-abb48aaf4e91/alt-yukleniciye-mevzuatta-belirtilen-sinirin-uzerinde-is-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/a2af0faa-6503-4788-855c-ce99a78baa4f/idare-tasinmazlari-icin-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/c3101922-cf27-4a28-9b59-58467ce83ab5/demirbaslarin-yonetimine-iliskin-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/50948c7b-5a8f-4b28-a5a3-51201be04489/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/e682600b-0137-4c60-955e-ab9621bf0df4/yevmiye-defteri-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/c1563f6a-e7d9-4ef5-b793-0abb5abbd2ac/kiraya-verilen-tasinmazlardan-elde-edilecek-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4a7d9c40-8832-4f2f-b590-b5a259ffae4a/idare-tarafindan-cesitli-kuruluslara-verilen-guvence-bedellerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4cc2e96a-da68-40f8-946b-85eea7fc5951/hurdaya-ayrilan-varliklarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/980d63b8-ff4f-4566-9bb6-2d42c6e5cefb/profesyonel-bir-spor-kulubu-ile-sirkete-menfaat-saglamayan-reklam-sozlesmesi-yapilmasi-ve-sozlesme-sartlarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/11f336e0-d4bb-4294-95b4-a57eff23fc88/sirketin-surekliligine-yonelik-risklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b8322c61-0817-46c7-a2cf-699a212979a1/park-ve-yesil-alan-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-yalnizca-ozel-kisilere-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e213fa46-7649-4648-8ae1-f6ab6e6a3e47/iller-bankasi-as-tarafindan-yapilan-prim-borcu-kesintilerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3b23363e-3985-4442-8447-73a612622b7c/kullanim-olanagi-kalmayan-haklarin-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/799972b2-8b2c-40c4-bda8-dc6174ccd6d7/kamu-kurum-ve-kuruluslarina-tahsis-edilen-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e1be578a-214d-48f0-b2f7-4b0da7a1e49b/ic-denetci-kadrosuna-atama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/516d0bf9-5f57-42ed-91bf-8823346a7961/duran-varliklarla-ilgili-hatali-muhasebe-kayitlari-yapilmasi http://kamubis.com/decisions/SayistayFinding/f6dbec51-82ef-4bbb-85c4-91bae2b7c1f6/iscilerin-yillik-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c2e937f4-45fd-4bbb-b91c-d1d800a24d7e/yevmiye-defterinde-bos-yevmiye-birakilmasi-ve-geriye-donuk-yevmiye-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/becbbdce-3535-456f-85a4-0aeb23a6d645/tasinmaz-kiralama-islemlerinde-nazim-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/97e0418b-da44-4cf1-affb-f28f44812940/hurda-niteligindeki-varliklara-yonetmelik-hukumlerinin-uygulanmamasi-ve-muhasebe-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0da26f02-b5af-470f-b3cf-667dec6c7947/tasinir-islemlerinin-mevzuata-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/ec40dae6-8491-407f-9f7d-23714f460277/kurumun-tahakkuk-ettirdigi-gelirleriyle-ilgili-olarak-2021-yilinda-gerceklesen-tahsilat-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/6b432ef2-ec1f-4905-948c-45e50bdcaaee/idare-tasinmazlari-icin-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/a4b6e367-babe-4d02-8c92-dba1746724fb/idare-tasinmazlarinin-diger-kamu-kurum-ve-kuruluslarina-25-yilin-uzerinde-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/dc2d93af-6231-46bd-8a61-6c6f37a03c35/kirasini-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmasi-hususunda-gerekli-girisimde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/f8e10586-3aea-4a83-b832-1562548ba119/kamu-idaresinden-ruhsat-alma-zorunlulugu-bulunmayan-bazi-isyerlerine-iliskin-emlak-vergisi-tahakkukunun-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/e927eca0-1d33-47b1-84dc-964ca5fffcde/ulusal-bayram-gununde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/9e4885ad-f45c-4517-851c-28752430ddc3/idare-sinirlari-icinde-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d263c427-8284-454e-9e7a-4dd2fbb1ac02/ilce-sinirlari-icerisindeki-alt-yapi-ile-ilgili-kazi-calismalarindan-dogan-bedellerin-pesin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ff8b5a64-b151-414b-9feb-b6cfb035500b/kompanzasyon-sisteminin-bakim-ve-onarimlarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/ca459713-3be8-4c83-9aef-73b683069079/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/df5706f2-c0ca-475f-a48a-01014ecb5880/mesleki-faaliyetlerinden-dolayi-hukum-giyen-kisinin-yonetim-kurulu-baskani-oldugu-sirkete-ihale-verilmesi http://kamubis.com/decisions/SayistayFinding/05a696f6-c41a-4a22-99a7-a9d991ec8cfb/kesin-proje-olmadan-ihaleye-cikilmasi-ve-yaklasik-maliyete-esas-miktarin-gercekci-hazirlanmamasi-sonucunda-is-kaleminin-yuksek-maliyete-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/7a84dd4f-43d7-4c7d-8753-f51a3e5c54dd/idareye-ait-akaryakit-istasyonunda-otomasyon-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/61e1a9c0-8263-4dcf-a971-9e7573de05fa/yeni-birim-fiyatla-sozlesmeye-dahil-olan-is-kalemlerinin-miktarinin-belirlenmemesi-nedeniyle-revize-birim-fiyat-uygulamasinin-gerceklestirilememesi http://kamubis.com/decisions/SayistayFinding/226a68ae-c502-4cea-b2a7-56ab403d6c49/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-alimlarda-parasal-limitlerin-kamu-ihale-kurulundan-uygun-gorus-alinmaksizin-asilmasi http://kamubis.com/decisions/SayistayFinding/0950a63d-eb1f-43ee-90f5-7029f85d5ae4/ihaleli-islerin-denetiminin-etkin-bir-sekilde-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/0c3a7827-e205-437e-8958-8f9be5ffa129/uygulama-projesi-bulunan-bina-yapim-isinin-karma-sozlesmeye-baglanmasi-sonucunda-ihalenin-yuksek-fiyat-teklif-eden-yuklenicide-birakilmasi http://kamubis.com/decisions/SayistayFinding/cf948248-d2f4-4ba6-ab64-e8ab9d6702eb/fiyat-disi-unsur-uygulamasinin-ekonomik-olmayan-veya-mevzuata-aykiri-sonuclara-neden-olmasi http://kamubis.com/decisions/SayistayFinding/17bcca83-8cdf-4a3c-bbec-88a9e5a58352/kidem-tazminati-karsiliklarinin-donemsellik-kavramina-aykiri-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a84fb44e-2f1f-4e42-9a4c-cbfd87c55bb5/amortisman-ayrilmayan-ve-kayitli-degerinden-daha-fazla-amortisman-ayrilan-maddi-duran-varliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a42f00b7-e61b-4c76-9162-dc4222845e72/yevmiye-tarihi-ve-numaralarinin-birlikte-teselsul-etmemesi http://kamubis.com/decisions/SayistayFinding/9f7787bf-dab3-46a6-9875-af6b23a2a765/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/501df20a-68ec-46d7-9228-10f0a1b097de/ilce-belediyeleri-ile-su-ve-kanalizasyon-idaresinden-buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-tahsilatinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/69e15a69-3df8-41ee-9282-67afde3e24f9/evsel-kati-atik-hizmetlerinin-ucretlendirilmesine-yonelik-calisma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07c788fe-0de5-4332-be22-cb2b03f99f05/sosyal-guvenlik-kurumuna-olan-faturali-borclarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8f317106-c78e-4f1d-925e-bf2ae2d832a4/isletme-hakki-sirkete-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/29c3c9a9-2f40-4e9d-89e1-da20c1a5d893/yevmiye-defterinde-geriye-donuk-duzeltme-kaydi-yapilmasi-ve-bos-yevmiye-birakilmasi http://kamubis.com/decisions/SayistayFinding/85ee65e3-6f05-4dd4-94a9-8b29ef2d791c/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d1340526-aef5-43c3-a0f4-331fb1a70e4f/sozlesme-suresi-dolan-tasinmazlarin-ihale-yapilmadan-sure-uzatimi-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2fbdb237-298c-484b-9b46-675abda8ad81/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/26fb12d2-7daf-4caa-8df8-5f8ffa3a0277/dogrudan-temin-ve-pazarlik-usullerinde-belirtilen-parasal-sinira-tabi-isler-icin-yapilan-harcamalarin-10-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/920eb739-3df1-45ca-9058-4cb8f413380a/bazi-konut-ve-isyeri-sahiplerinin-emlak-vergisi-mukellefiyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/4b7636dc-ee36-4b14-a1c0-f4b5a8e5e26a/bazi-kanitlayici-belgelerin-odeme-emri-belgelerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/b2e31ae8-7aed-403f-a4d1-a6ef1f262c9f/696-sayili-khk-kapsaminda-calistirilan-isciler-dahil-personel-giderlerinin-mevzuatta-belirlenen-sinirin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/38fddbe6-9f0c-420a-85c5-f7bc5e956d86/yapim-isine-iliskin-hakedis-odemelerinin-yapilmakta-olan-yatirimlar-hesabi-yerine-dogrudan-maddi-duran-varlik-hesap-koduna-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c1ac5199-3b6b-4014-9eb0-a85f599c7761/mal-ve-hizmet-alimlari-ile-yapim-islerinde-katma-deger-vergisi-tutarinin-maliyet-bedeline-eklenmesi-gerekirken-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/64eafef9-63f2-47aa-ab0b-acb59798e797/maddi-duran-varliklar-icin-yapilan-bakim-onarim-niteligindeki-harcamalarin-varliklarin-degerine-ilave-edilmesi http://kamubis.com/decisions/SayistayFinding/091ecca2-9af9-4e2a-944d-6348a7882cf2/kidem-tazminati-karsiliklarinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/46ecb4ae-eb22-4c9c-a773-dd80b26445f3/taksitli-duran-varlik-satislarinda-diger-faaliyet-alacaklari-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/66528ad1-216f-4459-907b-17e2a83154e5/turkiye-belediyeler-birligine-aktarilan-paylarin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/93a74698-1832-4239-a042-4f3261d21535/gecici-kabul-noksanliklari-icin-yapilan-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/33bbc116-707b-4787-96fb-ac787ab5ce2d/tasinmazlara-iliskin-muhasebe-kayitlari-ile-envanter-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/bfddb042-f75c-4435-adb5-23be989080ed/zamaninda-belediyeye-odenmeyen-kira-alacaklarina-iliskin-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/8333af94-1b9b-4bf4-adb1-854d6bb2743a/tasinmaz-formlari-ve-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/7b81ba9e-c53a-48c5-a365-0b926f8182ed/kurum-tarafindan-verilen-tasimacilik-hizmetinin-belediye-personeline-ucretsiz-sunulmasi http://kamubis.com/decisions/SayistayFinding/128b5e7f-7491-4496-a953-0fc067c76317/kisa-ve-uzun-vadeli-banka-kredileri-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8596ec06-40e0-4a53-96dd-51f412a32243/ilk-madde-ve-malzeme-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8dcf29da-2a8e-4ad3-b0a3-6bb47b983e56/tasinmazlar-icin-deger-tespit-calismasi-ile-cins-tashihinin-yapilmamasi-ve-tapuda-kayitli-tasinmazlarin-mali-tablolara-tam-yansimamasi http://kamubis.com/decisions/SayistayFinding/764f5242-5bf7-4277-aea0-294bf0a39055/kiralarini-odememelerine-ragmen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-ihale-yasaklisi-yapilmamalari http://kamubis.com/decisions/SayistayFinding/bfa381c1-2f16-4ce8-b955-20cf83e26531/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/a2bb4996-bf79-46a0-85a6-6bd58c8a316d/sozlesmeli-kadrosunda-calisan-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/c0e911e9-b903-4a93-a8a7-fe856c78f079/tapuda-kayitli-olan-bazi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/2581799a-3b2b-4e98-9a4a-822bbf3f7b75/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ad7769fc-4069-49b9-b435-6241b18d8a09/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/36f48487-b8d1-48a3-8e9f-df134fbedaeb/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/46e01431-f5e6-4a25-8de0-1b15e46ca7a9/kiraya-verilen-tasinmazlara-iliskin-kira-bedellerinin-zamaninda-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/c855571e-bd9e-44e6-906c-01c406c3ad7a/kadrolu-iscilerin-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6e5ef2da-39c9-435c-b9d3-9807d7d27304/internet-sitelerinden-yapilan-hizmet-alimlarinda-ihale-kanunu-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/1a01f5e2-27c7-4e2f-b03f-16308e49d0b3/ilan-ve-reklam-vergisi-beyannamesi-verilmeyen-cok-sayida-isyerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d1681ab3-cd55-40f3-b87c-5ab9628a248d/cevre-temizlik-vergisi-mukellefiyeti-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ed2eec89-9be9-4728-9c9a-b121f0178dc5/takipli-alacaklara-iliskin-tahsilatlarin-dusuk-kalmasi-ve-zamanasimina-ugrayacak-alacaklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/601154c9-b4ad-4349-99f2-31ba0b9dd6d1/nakden-tahsil-edilen-varliklarin-banka-hesaplarina-aktarilmasi-surecinde-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/95f967d5-a84c-4e48-8fe4-0ea056293310/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6289b0ee-5f91-4da6-bf75-e4270332a9be/kalkinma-ajansina-odenen-payin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c2491c8f-1cd2-4be4-a064-bb19adcb1325/satin-alinan-bazi-mal-ve-malzemelerin-ilgili-aktif-hesaplar-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/5248aace-9dac-435d-b6e2-58f4f6ccb645/uzun-vadeli-kidem-tazminati-karsiliklarinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/9e6180c5-7dc2-47c9-8a24-435cde75dde2/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/baf6a29e-739f-4751-abc5-890626f1cca0/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-tutarlari-ile-muhasebe-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/26054c1a-0023-4528-8428-b1acb98f0f5c/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/adf9c719-537f-4261-b445-a0223713a93d/birikmis-amortismanlar-hesabinin-hatali-gorunmesi http://kamubis.com/decisions/SayistayFinding/af117f6f-e228-4c63-bb7c-d1163e156ebb/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7dbe0d2e-de2f-490e-807d-d5b10d860ca9/bagli-kurulustan-alacak-tutarlari-ile-borclu-idare-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/4c9ef91a-6018-4703-add3-b0b0bc26db18/belediyeye-ait-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/59e7512e-e3a5-4802-a0aa-178c6b2381a0/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/a904984b-1ece-4fbb-a3f5-3cda07c3db57/hazineye-ait-tasinmazlarin-satislarindan-belediyeye-aktarilmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/25828de8-50c8-41b3-a1b7-e1020d53b544/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/22bd2780-753d-4881-86e5-f019e094cbac/bazi-gelir-kalemlerine-iliskin-tahsilatlarin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/dd7c184e-dc90-4169-a932-b4293ba88eb2/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/98b7a06c-28ce-4b7c-84c3-5f7a66c4889a/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a56efab5-e904-48dc-a7dd-60719bf427e1/kidem-tazminati-karsiliklarinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/f12bee33-e842-4c24-b81c-26c76766452b/belediye-tarafindan-tahsisli-kullanilan-ve-belediyenin-tahsis-ettigi-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a8e60227-081b-4998-b2e6-5ffa0976b370/kisilerden-alacaklar-hesabinda-kayitli-tutarlara-iliskin-takip-yapilmamasi http://kamubis.com/decisions/SayistayFinding/994503e4-b4ff-475c-bdae-2590c3f2a63f/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/92a54934-9732-47fb-8ffc-a03e243f2b5e/personel-calistirilmasina-dayali-hizmet-aliminda-taraflar-arasinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a97a90b8-a31a-4338-8e4f-8d0d336f1570/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/52b5906e-fed5-4d9d-b6d3-e9e9978a530d/isyeri-acma-ve-calisma-ruhsati-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/87643af6-f36e-4cb7-bb9c-ae9b2aa052d3/ilce-sinirlari-icinde-faaliyette-bulunan-bazi-isyerleri-icin-cevre-temizlik-vergisi-mukellefiyetinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/25a8759a-d038-4e06-8662-e1c28c0d7617/su-ve-kanalizasyon-idaresi-tarafindan-belediyeye-aktarilmasi-gereken-cevre-temizlik-vergisi-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ef06df6d-d3bd-4c30-ba8d-43ea837e8814/belediye-sinirlari-icindeki-bazi-isyerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/be949825-ce9f-4666-ac3c-6659a7993166/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/88ed6f63-6c1d-4e30-8ff5-a32ece295c66/kamu-kurumlarina-yapilan-tasinmaz-tahsisi-islemlerinde-tahsis-surelerinin-kanunda-belirtilen-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/1ac77f98-0be3-450b-a6e6-94dd6f2f7a87/hibe-yoluyla-edinilen-tasit-bedellerinin-butceye-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/0c0e463c-2863-4d11-b0f6-e4b860f2f64a/belediye-banka-hesaplari-arasindaki-para-aktarimlarinda-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/004a3073-94e3-4cbf-8d1f-7e45cae8bf39/emanetler-hesabinda-kayitli-tutarlardan-zaman-asimina-ugrayanlarin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/779aff56-0721-42d5-bba2-59fa78a93510/kiraya-verilen-maddi-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fd922be3-4b7b-40ae-aa41-39b8f355637d/yapim-isinde-ise-baslama-tarihi-ile-butun-riskler-sigortasi-tanzim-tarihinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/6f334731-bd06-4bde-ba74-a64105167baa/belediyenin-kamu-kurumlarina-ertelenmis-veya-taksitlendirilmis-vergi-ve-diger-yukumlulugu-bulunmamasina-ragmen-muhasebe-kayitlarinda-tutarlarin-yer-almasi http://kamubis.com/decisions/SayistayFinding/ddd8f230-b13a-4f2f-94f8-5b46da5cf221/isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/fe546801-bcfa-4c31-a809-80ea6961f2a7/gelirlerden-takipli-alacaklar-hesabinda-izlenen-tutarlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a6489cd2-eed5-4f91-bf36-728bed599e33/diger-idarelerden-alinacak-paylara-iliskin-tahakkuk-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/372dcf8c-af0e-4ec8-9f9a-dac1728e6307/aktiflestirilmesi-veya-giderlestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/229bb7db-7d68-4d41-b672-f2cc18971073/yapilmakta-olan-yatirimlar-hesabinda-izlenmesi-gereken-yatirim-harcamalarinin-dogrudan-ilgili-duran-varlik-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/944b3ba9-dff2-42d9-b7f6-472c5eb3bab7/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d87449ef-d651-431f-8d1f-c1068d885f25/maddi-duran-varlik-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/125b02a6-5082-4762-aaae-d51ae7d1938b/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/81d4bc6e-ffd6-48d6-af71-c21965979a8d/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/6dc82722-9437-47f4-bd63-ef16a8b77422/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/31b3b672-d142-456f-b508-988609ba4a42/parasal-limitler-dahilinde-dogrudan-temin-yontemi-ile-gerceklestirilen-satin-alma-islemlerinde-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d5c361cf-a265-4685-a315-85b2d5890b36/tasinmazlara-iliskin-deger-tespit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5d8513e1-7cf9-44d0-b66a-7abc310997b1/sirketin-mal-ve-hizmet-alimlarinda-mevzuata-ve-sozlesmelere-uygun-olmayan-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/a95320c3-f927-4394-8548-1a88614dafe3/sirketin-butce-sistemi-bulunmamasi-nedeniyle-harcama-kontrolunun-saglanamamasi http://kamubis.com/decisions/SayistayFinding/5ce605bc-5855-4dd7-864c-7d4571fdb069/sirketin-sermayesinin-korunmamasi-ve-sermaye-degisikliklerinin-kamuoyuna-duyurulmamasi http://kamubis.com/decisions/SayistayFinding/8f28b489-8fa1-4f9c-91f5-faf115276188/sirketin-mali-islem-ve-muhasebe-kayitlarinda-eksiklikler-ve-duzensizlikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/7ebbc449-ed13-4935-a755-7ecebc875783/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bde1f96f-f24b-457f-a40f-2e6d7b4ff4c0/belediyenin-kiraladigi-tasinmazlar-icin-akdedilen-sozlesmelerde-kamu-idarelerinin-tasinmaz-kiralamalarina-iliskin-genelgeye-aykiri-hukumlerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/8ada1b18-199c-483a-b450-c7fbb7237093/genel-aydinlatma-kapsamindaki-bazi-tesislerin-elektrik-dagitim-sirketine-devredilmemesi-ve-tesislerin-ticarethane-abone-grubundan-tarifelendirilmesi http://kamubis.com/decisions/SayistayFinding/6729a5b1-1e42-40d4-bfe4-3fc58d28c407/isyeri-cevre-temizlik-vergisinde-bina-turlerinin-dikkate-alinmamasi-sonucu-bina-gruplarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c76a5846-397b-4a57-b22c-d2ed98ff67d3/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fa8847bb-d593-4690-bd97-40a37136a809/diger-kamu-idarelerinin-yetki-ve-sorumlulugundaki-yerlere-ait-genel-aydinlatma-giderlerinin-odenmesi http://kamubis.com/decisions/SayistayFinding/8a9b80b8-55b0-4faf-82d3-157d3965d2cd/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0f6ec3e5-72ca-450f-92fe-a28fc3ec157e/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-ve-fiili-kullanim-durumlarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/1c1c1f40-7e65-4c6b-87f5-80782ca75b7b/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/044a4037-9a17-4e23-9772-6f8b488d00b2/su-ve-kanalizasyon-idaresi-tarafindan-aktarilmasi-gereken-cevre-temizlik-vergisi-paylarinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/885a19c7-b9a6-4e80-a33c-2edfc66a0b0d/buyuksehir-belediyesine-aktarilmasi-gereken-cevre-temizlik-vergisinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a3810b1a-80af-4d6d-9cf5-979e009b17e5/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/3192ddad-49c2-49af-8c48-bac8a560d5ae/banka-kredilerine-ait-faiz-tahakkuk-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/2d409e2e-baf6-4994-b8a1-eb894ad6ccae/maddi-duran-varliklar-icin-hatali-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/4481d17c-c5b8-4cfe-a7da-22b1d687cd2e/tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/a45690b4-17cd-4554-b1c6-d1fb17dded4b/tasinirlarin-mali-tablolarda-hatali-olarak-yer-almasi http://kamubis.com/decisions/SayistayFinding/06cc9727-ff7c-4341-b173-2c922f6e7c51/diger-faaliyet-alacaklari-hesabi-tutarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ce1a395c-c66d-4eb2-9cfd-f1772bf121e9/sirketin-asil-faaliyet-alanlarina-iliskin-olarak-kamu-ihale-kanunundan-istisna-tutulmasina-yonelik-talepte-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/751b10c2-8a74-4119-ba01-07fda8dfcbe0/hafriyat-sahalari-isletme-gelirlerinden-alinan-payin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/5ae0a155-571c-430c-beed-2314bdb537ae/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/e3abb096-e97a-4209-8808-0b5a5ee98661/fiyat-farki-odemelerinden-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/5ba07582-b7e2-4d39-94cc-55baa948acd9/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c8bcb727-8074-490d-a54e-4a50dab752d9/su-ihtiyacini-sebeke-suyu-haricinde-karsilayan-konutlara-iliskin-cevre-temizlik-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1b21ac1-30cb-48e3-8015-70ef6b2d7df4/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/414f3829-336c-4316-bd26-a060aa869d7f/mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/1ea602c6-8a82-430d-bd46-c57bd2fe9970/genel-aydinlatma-kapsamindaki-yerlerin-isletme-yukumlulugunun-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/7a585b3c-e00b-4e70-af0f-e2e90174b6fb/muafiyet-kapsamindaki-tasinmazlar-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/616f1808-47d5-4ac4-bad1-75e3e4542ae0/kompanzasyon-sistemi-kurulmamasi-ve-kurulu-olanlarin-bakiminin-yapilmamasi-nedeniyle-reaktif-enerji-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/6b99cd91-6f58-410a-9803-41f8b4618e9e/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e05c4b20-6f04-467f-91c3-3e517dc6a23a/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/cc249dcd-8cf0-4269-bb7a-c049ea677f2c/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a2b72db7-db20-47dd-9619-9a9bcaf44aef/hazineye-ait-tasinmazlarin-satisindan-belediyeye-gonderilmesi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/954a410a-7ae8-4077-9e25-69d31e15ba9a/gelir-kalemlerinde-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/03643bf8-a02f-46f3-83ea-e5d9078e1690/elektrik-tuketim-vergisi-beyannamelerine-iliskin-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c39a5e92-5512-49c3-9055-e81d86f8c275/eglence-hizmeti-sunan-isletmelere-eglence-vergisi-mukellefiyeti-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/3689dbfc-7978-491a-8171-0bc79f803403/dogrudan-temin-yontemi-ile-yapilan-ve-gerceklesmesi-belli-sureyi-gerektiren-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f5a3b4a2-9ac8-468f-a5ac-07285facafc8/tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/44fdc0e3-4ef5-4106-ac1a-6a3fc033b9b3/dogrudan-hizmet-alim-sozlesmesi-cercevesinde-belediye-sirketine-odenen-kar-payi-matrahina-sozlesme-giderleri-ve-genel-giderlerin-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/4f11585b-229f-4d73-8b91-d5d93b52243f/dava-sonucu-odenen-takibe-konu-alacaklarin-sorumlularina-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/a91b8bdb-53b7-4319-8dc1-ca3549804445/buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilatinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/d3459069-d87c-4809-946c-0641d1e7a7c6/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/8c9945aa-08b1-4d0f-9bdf-ec39100041f8/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/0744d773-fa61-42e2-bd81-5f1905e25eb9/yevmiye-kayit-sisteminin-mahalli-idareler-butce-ve-muhasebe-sistemine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/780fd092-5965-47fe-9a3f-88231aed615f/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/eb26c4d6-8ab4-4ecf-86d9-4cbf7a4b7116/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/db3cf202-1945-4fd1-b005-5a9a9ed73801/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3a5310cb-1eb4-4972-86bd-b98dc13dca79/kamu-idareleri-paylari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ecbd565e-c209-495a-8e1c-c17dca77b8aa/banka-kredileri-hesabina-iliskin-donem-sonu-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/a4383bea-73c9-4b3a-a16a-21db928f77f7/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlarin-gecici-kabul-yapilmadan-maddi-duran-varlik-hesabina-alinmasi http://kamubis.com/decisions/SayistayFinding/3efaf517-924b-4fcd-9793-ffffefe84b48/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/a9da1790-b012-420a-b38d-80d5585fdd12/merkezi-idare-vergi-gelirlerinden-ayrilan-paylarin-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8e1bcf01-bb4f-404f-937b-0f7499988a52/ilk-madde-ve-malzeme-hesabi-cikislarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/325c160d-3e41-4782-9762-613d251b8396/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/bcf6d5f8-8912-4630-805f-874809847b3f/tasinir-mal-yonetimi-hesabi-icmal-cetvellerindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/1d92b96d-9b0c-4087-8c6f-0c635fa03b9f/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/0bb3749b-3fe3-4b0d-b983-a9aa8db02392/buyuksehir-belediyesi-ve-bagli-kurulusuna-devredilen-ve-kurum-mulkiyetinden-cikmis-olan-yerlerin-mali-tablolarda-yer-almasi http://kamubis.com/decisions/SayistayFinding/a62b8838-310c-4c46-842e-99975d88f098/maddi-olmayan-duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f98aee04-cc2e-4191-9623-449498b4956d/yevmiye-kayitlarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/0fea5320-2462-40d1-ba47-ac378737decd/gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabina-kayit-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7e445a03-390a-4d58-86ed-06a7488cf51f/kira-gider-taahhutlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6bc8d03e-c8c3-4ab6-939d-0731212171f9/bagis-suretiyle-edinilen-tasinirlarin-butce-gelirleri-ile-iliskilendirilmesi http://kamubis.com/decisions/SayistayFinding/100b77d7-6127-4966-b6c5-9501d680e45b/belediye-adina-tescil-edilmis-tasitlarin-envanter-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e4ab36ff-4ca7-4c0f-bb50-9f101299303d/tasinir-yonetiminde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/554e7436-89f8-4a0a-942a-c12a2227c023/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-olan-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/e3d92f73-13bd-4801-a950-988f0ea54a1d/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/78a1030c-fdc4-424b-8746-a953502875a7/borc-stokunun-borclanma-sinirinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/4d86d65a-a620-42e7-b4bc-c1ccc9220f00/spor-tesis-gelirlerinden-bakim-ve-onarim-icin-pay-ayrilmamasi-ve-tesisler-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/4be2dfdc-7fc3-4370-b28b-0097ae22f2ac/belediye-sosyal-tesislerinde-sunulan-hizmetlerde-ilgili-mevzuatinda-duzenlenmemesine-ragmen-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/42c3e39a-1fff-4641-8461-1af62aafb6c8/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/af603e21-5681-4fba-861c-284626c5bfcc/kazi-bedellerinin-idarenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/073fd883-add7-4f0c-b1eb-69c1f6786d19/gecekondu-fonundaki-tutarlarin-idarenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/92e1f0d9-7f9b-40f6-905c-1693b82843c0/otopark-hesabinda-toplanan-meblagin-otopark-yapimi-yerine-cari-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5f20c709-054b-4296-91b7-293b8dcea518/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ee1ec948-7da3-4791-b8d1-c7f29380805c/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/60f8b400-f716-4e7f-918d-2304c9c47802/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1ed90813-8f0a-4aaf-ae4c-629f0dc51168/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/558c47aa-a368-4d05-9c5a-e90fb9431856/mevzuatinda-ongorulen-oranda-engelli-personel-ve-sosyal-hizmet-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/54884998-7126-4aaf-8574-80af12c5827f/sozlesmeli-statude-calisan-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/41cf64ab-c410-4993-8cb0-ef82399d24b4/sosyal-guvenlik-kurumu-borc-sorgulamasi-yapilmadan-ilgililerine-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/65fb0948-0b1a-4932-8d4b-6f8ffbb8f17a/gelirler-tahsilat-ve-icra-sefliklerinin-isletme-ve-istirakler-mudurlugune-baglanmasi http://kamubis.com/decisions/SayistayFinding/23e08ed1-e2da-470b-ad38-528699fc7fd9/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/447f7512-f51d-4e68-aec8-d010cdcecb65/bina-insaat-harcinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/64e49d52-3cfc-462c-b84d-90208e87eedb/elektrik-ve-havagazi-tuketim-vergisi-tahakkukunun-ve-takibinin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/66834a2a-c4e8-4cbc-96ff-627a8fe1448f/eglence-vergisi-alinmasi-gereken-is-yerlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0ad23be3-9e7b-41ba-a4f5-667958d1d34d/yapi-ruhsati-olmayan-bazi-binalardan-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/9611c8a8-33b8-4ea4-bb1e-9438621f5487/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/596a2ce1-fd2c-488c-b233-28b4c1463b37/cevre-temizlik-vergisi-ve-ilan-reklam-vergisi-tahakkuklarinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/4b0f9cbc-b551-4199-a6de-d9651e6a3196/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/fd6a9af0-d334-4724-80f6-be622dbe2b50/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d7c80581-8ba6-485e-8527-7d6d12cdb691/tasinmaz-kiralamalarina-iliskin-olarak-damga-vergisi-ve-sozlesme-akdi-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/93d3bc07-ebc0-4f40-9a87-c21ae786b179/ecrimisil-tahsilat-oraninin-dusuk-duzeyde-olmasi http://kamubis.com/decisions/SayistayFinding/edc3fa51-7703-495e-8df3-117614c65e6d/kirayi-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a403c760-5401-4185-bd39-adce12ee1c92/amator-spor-kulubune-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/68ee8708-60e7-450f-8a94-b67760aa759f/idarenin-bazi-kiracilarinin-kiraladiklari-alanin-disina-tasmalari-suretiyle-isgalci-hale-gelmeleri http://kamubis.com/decisions/SayistayFinding/d3c6a390-b4e2-49cf-89e5-e52ef613b98f/imar-planlarinda-kamunun-kullanimina-birakilan-yerlerin-ozel-siteler-tarafindan-isgal-edilmesi-ve-bazilarindan-kullanim-bedeli-alinmamasi http://kamubis.com/decisions/SayistayFinding/692fa688-72d7-45c7-a2d9-47e2f0d46ffa/elektrik-dagitim-sirketinin-faturalarina-istinaden-net-tutar-uzerinden-odenen-elektrik-bedellerine-ait-damga-vergisinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e8577f5c-a611-4283-83f3-2fa316f204a3/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/ee7681b3-37ad-413a-85e5-a14090f8481d/yemek-yemeyen-personelin-maasindan-yemek-bedeli-icin-kesinti-yapilmasi-ve-bazi-personelin-ucret-odemeden-yemek-hizmetinden-yararlanmasi http://kamubis.com/decisions/SayistayFinding/65649929-80be-44da-86b1-3efaba47a979/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/611743fc-4b3c-405e-ace0-3b92884bd3a4/bazi-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/a326c0d7-f258-4b6b-a254-294a896f5d60/yapim-islerinde-yeni-is-kalemlerinin-miktarinin-yeni-imalat-olurlarinda-veya-yeni-birim-fiyat-tutanaklarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/a8544721-bd69-4714-ab02-3801fc9616c6/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/42298ca3-fcd0-4fcf-be19-22e2ccf56c9c/banka-kredilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6b98ad66-c898-4979-bb8e-db166a6e4aae/kamuya-olan-borclarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/796b9b29-466e-4c5c-8bfb-8c8fea38f63d/parasal-limitler-dahilinde-yapilan-alimlarda-10-sinirinin-takip-edilmemesi-ve-bu-sinir-asilmasina-ragmen-kamu-ihale-kurulundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/3c2c96b5-b3a0-4ddc-99b2-68b9f16342a7/asgari-ucret-destek-primi-tutarlarinin-ilce-mal-mudurlugune-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0b793c0d-1ce5-464c-bc3e-6df25270ce70/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/bd06bf08-a6d1-49ba-932f-4f0519154395/tasinmazlar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/bd03c6b6-0345-4736-aca7-3d650797962e/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cd254737-a385-40a9-9310-8b5152df8504/genel-hizmet-alanlarinin-iz-bedeli-uzerinden-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/edfa9cc4-5ca0-4327-ace6-9b088cb3abb0/ilk-defa-muhasebe-kaydi-yapilan-ve-maliyet-bedeli-belli-olmayan-bazi-tasinmazlarin-rayic-degerleriyle-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/895755e8-133b-4cd7-bed2-b5037abc7a31/muhtelif-ihtiyaclarin-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/15c519d4-0ef3-4d00-88cd-8c01a7d984bc/idare-mulkiyetindeki-tasinmazin-intifa-hakki-adi-altinda-lojman-olarak-kullanima-verilmesi http://kamubis.com/decisions/SayistayFinding/c9407d09-3238-4061-a7da-431d5fef8d9e/kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/4f86ac73-71e1-47c0-99d8-2958f5a51d27/vekalet-ucretlerinde-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/9bcbef0a-681d-4f74-a9b2-cb587bf88825/gecekondu-fonu-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/68c22fd6-4e39-4c25-ab55-e4e26641f41f/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/d8c4620e-947c-4b92-9fde-ae10d8e0255b/ilce-belediyelerince-toplanan-cevre-temizlik-vergisine-iliskin-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/416e9f6e-2e88-4233-822c-a68a6a2cfbf6/bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f21b6870-d027-4149-a0ff-dba63198b877/verilen-depozito-ve-teminatlar-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/86fd835e-de6b-429c-87e3-235384f47af2/pesin-tahsil-edilen-gecis-hakki-bedellerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5114d3f7-6f65-4b06-889b-613f3b41ba9e/kalkinma-ajanslarina-gonderilecek-payin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f2eed656-2cc2-4d1c-9060-be45331afd3e/tasinmaz-envanterine-yonelik-eksiklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8f57e20f-8a41-4303-8a7a-38bc22100593/verginin-idarece-tarhinda-vergi-usul-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/921e65db-8f6f-42b1-b78c-13a8c9276739/emlak-vergisi-ile-ilgili-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/56a146e1-2278-4a1a-8a47-a49f08bdf0a2/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/69361703-ef6f-4d42-854a-9418bf919902/yanginda-kullanilmak-uzere-bagislanan-malzemelerin-tasinir-mevzuatina-uygun-sekilde-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/8a164505-dc85-486c-bf6c-8115075c3ed3/tasinir-mal-yonetim-sureclerinin-etkili-isletilmemesi http://kamubis.com/decisions/SayistayFinding/8f680d21-c26e-4d99-9699-db39c70de425/personel-giderlerinin-belirlenen-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/88a2c43f-f418-4c84-9ff8-8efc144e85c2/iscilere-kanunda-ongorulen-yillik-270-saati-asan-surelerde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/95fad92e-4354-4a5e-8399-82937febf653/tatil-gunlerinde-calisma-ruhsati-harci-tarifesinin-belirlenmemesi-ve-bu-harca-iliskin-hicbir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5bb5853f-eaca-4bf4-86a0-fd8db368912d/kanuni-muafiyet-oldugu-halde-cesitli-vergi-ve-fon-odemelerinde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/5fc5bf78-4bfa-4431-a044-96c22645c0e7/belediye-gelirlerine-ait-tarifelerin-yeniden-degerleme-orani-dikkate-alinarak-arttirilmamasi http://kamubis.com/decisions/SayistayFinding/e17e47f5-706d-4862-84cf-41bd1b0ac990/tahsil-edilen-cevre-temizlik-vergilerinden-buyuksehir-belediyesine-aktarilan-payin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/cd268637-7cd2-4bcc-a9d4-94d242df57a9/otopark-bedellerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0e8b3ca5-ecd3-426f-8efc-7b852d21d9b7/temsil-agirlama-toren-fuar-ve-organizasyon-giderlerinin-diger-harcama-birimleri-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/44513e21-b519-4906-9fd2-44b8da10c5e9/uzun-vadeli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/dc258cfa-1848-405b-b7cd-f350b8a13b5b/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/c13740eb-02d6-424b-abd6-1372408285df/tahsisli-tasinmazlarin-muhasebede-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fbfbf6d6-3737-44d1-ada1-43f0e3c655e9/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/58ad355e-a760-4f6c-94c7-f91c406ae335/sosyal-denge-sozlesmesine-sozlesme-konusu-olmayan-hukum-ile-kanuna-aykiri-hukmun-konulmasi http://kamubis.com/decisions/SayistayFinding/da4ac83a-9817-4839-b34c-37182ede379c/yapim-islerinde-is-artisi-ile-ilgili-olarak-sure-hesabinin-somut-veriye-dayanmamasi http://kamubis.com/decisions/SayistayFinding/12dbfcb5-bc4a-4ea3-8978-52ae31d7cbe5/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-il-ozel-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/01752ab9-25a6-418d-aae4-32723d589e01/suresinde-beyanname-verilmemesi-durumunda-usulsuzlukvergi-ziyai-cezasinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/62fd4907-8c53-4f4c-b140-69c1482fe29a/sozlesmeli-calistirilan-egitmenlerle-ilgili-esaslarda-belirlenen-olcutun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/dae1cdc0-dcb3-4a80-9a51-bc690de3b44d/sebze-ve-meyve-ticareti-ve-toptanci-halinde-bulunan-yerlerin-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/542c8c27-710e-414f-96a1-c4a16554abf3/organize-sanayi-bolgesinde-bulunan-binalardan-kiraya-verilenlerin-bildirilmemesi-nedeniyle-emlak-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2927b84f-7889-42b0-89f6-fb5db30e81c0/mal-ve-hizmet-alimlari-ile-yapim-islerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/bd6fc1d5-178a-478b-aa4f-69704df478fb/kurum-tasinmazlarinin-suresiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/58398b69-673f-48f4-9f94-ed2835cd30f1/kira-alacagindan-istenen-sartlarin-tespiti-yapilmadan-vazgecilmesi http://kamubis.com/decisions/SayistayFinding/1e6515ce-5d95-4a29-b7be-c148990adc9e/isletme-ve-istirakler-mudurlugunun-sundugu-hizmetlere-ait-ucretlerin-meclis-tarafindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e8311a6c-edbf-4c28-872c-ab51f9fd3073/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f40e1188-8883-4f3e-a15c-4635790e88ad/ihale-ile-yapilmasi-gereken-bazi-mal-alimlarinin-telif-hakki-gerekcesiyle-dogrudan-temin-suretiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/3cef491b-4a3f-4125-be1d-91bdf99d8300/kesin-kabulu-yapilan-yapim-islerinde-idarenin-mali-olan-bina-ve-barakalarin-teslim-alinmamasi http://kamubis.com/decisions/SayistayFinding/bfc2dc0c-44ea-4551-a9c3-a622404572a9/halde-bulunan-isyerlerinden-alinan-teminatlarin-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/aea6c763-c499-4387-b75d-33a6ec2ed2be/hal-isletmesinde-bir-kisiye-birden-fazla-isyerinin-verilmesi http://kamubis.com/decisions/SayistayFinding/53633db8-8912-4d80-87ef-857a60112a00/yapilmakta-olan-yatirimlar-hesabinda-izlenen-ve-gecici-kabulleri-yapilan-islerin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/77890087-abd9-4f86-af43-458ee904a505/giysi-atiklarinin-toplanmasi-hakkinin-ihale-yapilmaksizin-protokol-ile-verilmesi http://kamubis.com/decisions/SayistayFinding/48c2841f-7804-4e24-9d4a-256520d8399c/fazla-ve-yersiz-alinan-vergiharclarin-iadesi-ile-istege-bagli-hizmet-icin-yatirilan-ucretin-iadesinde-encumen-karari-alinmasi http://kamubis.com/decisions/SayistayFinding/8233d450-4450-43ee-9f8f-dce5ec5ef7dd/emlak-vergisi-hesabinda-kalorifer-farkinin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/c2f71e9c-bacf-41b4-b6ea-b3e85843373a/emlak-vergisi-hesabinda-asansor-farkinin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/e3b5807e-9be6-4e2e-b3fd-0ff02fb3666c/eglence-vergisi-alinmasi-gereken-isyerlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/59ec48c1-ec0a-4356-919c-b24d305f79ae/ayni-pazar-yerinde-bir-kisiye-ikiden-fazla-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/df2d46f9-cd72-4740-bf0a-7ab3f0a6e177/ambalaj-atiklarinin-toplanmasi-hakkinin-ihale-yapilmaksizin-protokol-ile-verilmesi http://kamubis.com/decisions/SayistayFinding/50c733c6-6805-470e-8edb-650ca8a25072/akaryakit-satis-istasyonunun-isletme-hakkinin-ihalesiz-verilmesi http://kamubis.com/decisions/SayistayFinding/0bbbca4b-6f39-47fb-9fb1-dcffe6e6aea0/aday-itfaiye-erlerinin-adaylik-suresinde-baska-birimlerde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/4799fa88-34e6-4a92-9e64-a39b32bcff99/butce-ici-ve-belediye-sirketlerine-iliskin-faaliyet-izleme-ve-degerlendirme-raporu-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/1bd2a255-b88c-4414-bd4e-e62fc93bf024/kent-temizligi-arac-kiralama-hizmet-alim-ihalelerinde-sozlesme-damga-vergisi-oraninin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/dcd53cb3-4ee5-476e-8caf-53cf20c01a5e/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c8b4ffa5-9f5f-4f5a-a64d-15a4dd338638/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/7fcef300-5302-46e8-ac09-330e1368277e/sokak-hayvanlarinin-verdigi-zararlar-nedeniyle-sikayetlerin-artmasi-ve-acilan-davalarin-belediyeye-mali-yuk-getirmesi http://kamubis.com/decisions/SayistayFinding/37fbeaac-65a5-49c1-807a-52ffe4b96166/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/75e0ac6d-2955-4946-87a6-4b35f57d14a0/hakedislerden-kesintisi-yapilan-asgari-ucret-destek-tutarlarinin-ilgili-muhasebe-mudurlugune-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/667f8343-ea16-42a9-af98-8d8060efca17/elektrik-ve-hava-gazi-tuketim-vergisinde-usulsuzluk-cezasinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/bbbf3e7f-0d0a-4397-b479-1d5f6f45261f/emlak-vergisi-tahakkuk-islemlerinin-mevzuata-gore-tam-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9e90ab07-880e-43b4-8dd2-4f118f91bc42/ilan-ve-reklam-vergisi-mukellefi-bazi-isletmeler-icin-ilan-ve-reklam-vergisi-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45b5d905-3780-4c98-8730-14ad73a15642/bazi-isyerlerinden-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/04198e4b-ffd0-426d-ab26-10393a6fc4fc/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/3320f708-f8b9-4686-be96-e29443b916c9/kredi-kartlari-ile-yapilan-tahsilatin-yasal-suresi-icerisinde-banka-hesaplarina-gecmemesi http://kamubis.com/decisions/SayistayFinding/9e5ced1b-70cc-4b3d-bf36-79c4d4a53c82/idare-adina-tescilli-tasitlarin-mevcutlar-icinde-bulunmamasi http://kamubis.com/decisions/SayistayFinding/22532ab4-41f8-422f-8c3a-45120bc0fe7b/tasinirlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/017587ec-bc92-44e9-9cd9-e90a735bdac0/reklam-alanlarinin-olusturulmasi-ve-kiraya-verilmesi-isinde-yatirimci-firma-lehine-hukuka-uygun-olmayan-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/ae50fe6b-1428-4756-a963-abaef9c796af/sirketin-idari-ve-mali-acidan-denetlenmemesi http://kamubis.com/decisions/SayistayFinding/17ccac7a-ed0c-4540-ba5b-35c40bbf2d3e/kiraya-verilen-bazi-tasinmazlarin-elektrik-ve-su-aboneliklerinin-kiracilara-devredilmemesi http://kamubis.com/decisions/SayistayFinding/82ef9ab4-5055-4bde-9bd4-08f588083b87/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9f4522d4-3b61-4cab-8d6d-1316a1cde70e/mahkeme-asamasinda-olan-diger-cesitli-alacaklara-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/64a2fef0-4056-4755-ae7c-5c2a5c42a2f2/mudurlerin-atanmasinda-yonetim-kurulu-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/9e5a6581-5b57-44cb-bce8-4081ab40803b/yonetim-kurulunun-bazi-ihalelerde-yetkisini-kullanmamasi http://kamubis.com/decisions/SayistayFinding/1a9a37a5-1a00-4338-b0c8-37c79564668f/bazi-ihalelerde-sosyal-guvenlik-kurumuna-bildirim-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/98fdd1ad-f1da-447f-b4af-9a95e6b0fb93/bagimsiz-denetim-hizmet-aliminin-kamu-ihale-kanunu-kapsaminda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/39bae8b8-c412-4e6e-bc27-a5a2b45f76ac/belediye-meclisinin-yetkisi-olmamasina-ragmen-sirket-alacaginin-devredilmesine-karar-verilmesi http://kamubis.com/decisions/SayistayFinding/899ea151-8c99-47e8-b086-02c055b57569/akaryakit-alimlarinda-sozlesme-hukumlerine-aykiri-alim-yapilmasi-ve-alimlarin-bedelinin-usulune-uygun-olmayan-alacagin-temliki-sozlesmeleri-ile-mahsup-edilmesi http://kamubis.com/decisions/SayistayFinding/54354302-c912-44b6-8e2f-26c7cb169311/kamu-haznedarligi-yonetmeligi-hukumlerine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/8d038dfc-4a3c-4129-acd0-60de929106c2/yonetim-kurulu-tarafindan-sirketin-surekliliginin-saglanmasina-yonelik-gerekli-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/39514ec3-d3c6-42b2-aedd-fba223ffedf0/tahakkuk-etmis-alacaklarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/fd863b9a-453f-4aa3-a77f-967d4c66be04/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8e9c5d69-de5d-4e7d-bbf2-ead0be621863/dogrudan-teminle-gerceklestirilen-ve-belli-bir-sure-gerektiren-islerde-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e01fcf3b-9163-4e98-b352-e5f5115ce23b/dogrudan-temin-alimlarinin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/524f0f24-468f-4210-8df8-19004ad1ebc3/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/79db78e5-fd55-4bad-b8fc-a7aa39136eeb/dogal-gaz-dagitim-sirketi-tarafindan-sermaye-artirimi-yapilmasi-nedeniyle-belediyeden-yasa-geregi-sahip-oldugu-payi-oraninda-bu-artisa-istirakinin-istenmesi http://kamubis.com/decisions/SayistayFinding/973f6a62-602e-4721-b44c-238c9eadc804/bazi-ilce-belediyelerince-tahsil-edilen-cevre-temizlik-vergisine-iliskin-paylarinin-buyuksehir-belediyesine-aktarilmamasi-ve-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e152485e-7a83-4bc9-9abe-cd8397eabf55/yazilim-hizmetinin-kamu-ihale-kanununda-ongorulen-sartlar-bulunmadigi-halde-dogrudan-temin-yontemiyle-alinmasi http://kamubis.com/decisions/SayistayFinding/29ab943e-a7b5-4217-99f1-d719390293ee/belediye-tarafindan-kiraya-verilen-tasinmazlar-uzerindeki-isletmelerin-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/ba8d16ca-1d2d-4893-8252-09203a5e2d34/varlik-hesaplarina-alinmasi-gereken-yapim-bakim-ve-onarim-harcamalarinin-gider-hesaplarinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/061718a9-459d-48ab-a7dd-3ced5d9923b3/butce-emanetlerinde-bekleyen-tutarlarin-muhasebe-kayitlarina-alinma-siralamasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d05656fb-3852-4fe2-b33a-377a09f78604/mersin-su-ve-kanalizasyon-idaresi-tarafindan-belediyeye-aktarilmasi-gereken-cevre-temizlik-vergisi-ve-evsel-kati-atik-paylarinin-tahakkuk-ve-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3cf1142a-edf2-4fe2-ab79-af1f1e11dfb4/tasinir-mal-yonetimi-hesabi-icmal-cetvelindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/9806e4c1-4908-40b6-90e6-f22b3bd31a13/tapuda-kayitli-olan-tasinmazlarin-muhasebe-kayitlarinda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/e11e575f-5305-48a2-b445-7dbfe93706b1/birden-fazla-mal-kaleminden-olusan-alimlarin-goturu-bedel-teklif-alinmak-suretiyle-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/d087a3cd-2e89-4ae5-a614-88882aafc17f/satisi-yapilan-tasinmazlarin-satis-bedelleri-uzerinden-muhasebe-kayitlarindan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/7441591a-0505-4440-9597-c313315e90fd/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/df44a63f-3319-4b69-af48-508cd244e0b0/kidem-tazminati-karsiliklariyla-ilgili-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d7ef4d98-16f2-421a-92e2-f25491c7c01b/sermaye-taahhutlerinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/f6239ac1-dd2d-46e7-83f5-9467a788654f/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/8f522ccf-334f-4224-8e91-52e3308c2dbb/tasinmaz-kira-gelirlerine-ait-tahsilattahakkuk-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/a4c2c3dd-6bbb-4ff8-a777-077ef7ebed0b/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi-ve-ecrimisil-tahsilatlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/7d0f1da8-b4ec-4dec-8308-a25a30c1193b/iller-bankasi-ortaklik-payinin-bilancoda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/b9067133-d91a-40a2-a35b-a52413d14562/amortisman-defterinin-tutulmamasi-ve-amortisman-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/c8c12bd3-e063-469e-bfeb-646603737d3e/dogrudan-temin-yontemi-ile-yapilan-bazi-alimlarda-sozlesme-ve-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6326e304-0fed-43b3-8937-7f7b9e06bab5/ilk-madde-ve-malzemelerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1641f797-f874-4324-9ac7-61d45611dd1e/tasit-kiralamalarinda-hizmet-alimi-suretiyle-tasit-edinilmesine-iliskin-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b9198dbc-1c26-4e92-b0dc-ae3c4efb0964/su-ve-kanalizasyon-kazi-calismalarinda-dogalgaz-firmasina-haber-verilmemesi-sonucu-kazi-hasarlari-olusmasi http://kamubis.com/decisions/SayistayFinding/46737fb6-049c-4bb9-a509-5c8a72e174a5/su-kayiplarinin-onlenmesine-iliskin-tebligde-belirtilen-bazi-hususlarin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/fd98369d-1b75-414a-b742-3d1f24b5a53c/idarenin-tasinir-mal-yonetiminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/77ad0388-f683-46ef-bd17-d8e47b564c8b/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d2bfedef-e7eb-4186-9a1a-b021aa3a1ef1/yeralti-ve-yerustu-duzenleri-hesabi-ile-binalar-hesabinda-yer-alan-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d356bb1d-bec0-422e-8ebf-151e84f2b28f/diger-kamu-kurumlari-tarafindan-idareye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3ca6238b-693e-4690-97aa-875640008e69/gider-taahhutleri-ve-gider-taahhutleri-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9db9c3a8-3015-4f79-b3c7-fe0d30f211d4/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-turkiye-elektrik-dagitim-anonim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/7a2ca9e3-0c70-4282-abb6-5e14c21eec77/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/e83b3805-5037-46aa-ab86-36c53ba21383/odemelerin-internet-bankaciligi-araciligiyla-yapilmasi http://kamubis.com/decisions/SayistayFinding/c216db78-75a5-4a87-904f-3bbd570e615b/idarenin-toplam-borcunun-mevzuatinda-belirtilen-borc-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/66428779-b661-4763-afd1-d9d8c896b524/vergi-ve-prim-borclarinin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/2367df24-57d6-40a0-a942-dae3f99b3afd/baska-idarelere-yapilan-gecici-sureli-tasit-tahsislerinin-akaryakit-dahil-yapilmasi http://kamubis.com/decisions/SayistayFinding/1b24f415-f021-478a-b76f-0e470c299bdd/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/869d4628-7997-4f77-9852-7409def0e9ca/sosyal-denge-sozlesmesi-imzalanmasinda-mevzuatta-ongorulen-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/76eb9ff0-9f73-40d4-8547-793b3b554b1b/sozlesmeli-olarak-istihdam-edilen-personelin-vekaleten-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/8f60bef5-1d68-4aa8-92df-a1e051e5e68a/gorevde-yukselme-sinavina-girmeden-mudurluk-kadrosuna-gecis-yontemi-olarak-baskan-yardimciligi-kadrosunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e115bd04-34b8-48ed-a688-f2870a4ef48d/muhasebe-hesabinda-kayitli-kalkinma-ajansi-paylarinin-ilgili-ajansin-banka-hesabina-suresinde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/1aebb527-0708-44f0-9e04-72d4dc0bf1d0/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/34f98789-81ee-4e36-8047-51ab6b990c15/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktariminin-yapilmayarak-idarenin-gelir-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/af475cd8-f131-4f1b-876d-60d680d5545e/gecekondu-fonundaki-paralarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c0daa13e-0979-4ca2-a597-df5840a923d5/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/27f76b65-789f-4dd2-bb62-130e81116cde/kamu-ihale-kanununa-gore-dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/96720c79-664a-4df7-8468-b316fb89faf7/tasinmaz-kira-ve-ecrimisil-alacaklarinin-takip-ve-tahsilatinin-gereken-etkinlikte-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5b87d9aa-534a-435f-92e4-ce2e480ea5c0/ruhsatsiz-oldugu-tespit-edilen-is-yerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/27da99ab-5507-4e5c-b96b-004e17c526c6/bina-insaat-harcina-iliskin-matrahin-toplam-insaat-alani-uzerinden-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/ec579283-dc91-4d93-a9d9-083bb2efb691/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/128e78cf-32c6-451b-928c-aa63b6677ccc/kazi-bedellerine-iliskin-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/592d5f76-b160-4f1d-aab2-017ef6a0458d/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-muteahhitlerinden-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/21dff62f-df2f-4a69-aa11-2bf5eed0f502/indirimli-emlak-vergisi-oranindan-yararlanan-kisiler-hakkinda-etkin-bir-tespit-ve-inceleme-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/e0896a3e-f7cb-4a7a-b6a6-bcd6c7ade22d/eglence-vergisine-tabi-bazi-mukellefler-icin-vergi-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3c604e3b-c756-4b5c-b28c-7b16dc7eb050/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/5295be83-3abe-472e-a185-71baf608d794/belediye-sinirlari-icerisinde-faaliyet-gosteren-is-yerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b5960c2-6559-40aa-bbce-690688f3aed1/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/bd37000b-f790-4a9b-9e5a-44119305ee91/sayistay-ilamiyla-hukum-altina-alinan-idare-alacaginin-kisilerden-alacaklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/9c0b5225-c999-44c7-9f7c-e0ab94ecd673/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/ac82294e-60f4-45df-82e0-42737ef3a87b/idarenin-tapuda-kayitli-tasinmaz-bilgileri-ile-idarenin-ilgili-birimlerindeki-tasinmaz-bilgilerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/b505800a-6d04-4658-a355-97019890c684/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-muhasebede-kayitli-degerlerininin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/7d64ea6e-941d-4f29-a987-b93e2efe9fd9/butun-riskler-all-risk-sigorta-guncellemelerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/34e1f400-8099-426e-ad20-f1d04f46c679/dogrudan-temin-yontemiyle-yapilan-alimlarin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/8d4ef224-d126-4e83-9cc8-166eb2fe7522/zamanasimi-sureleri-dolmus-ihale-teminatlarinin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/fd72ed51-7e0b-40a7-99aa-ddc5f0524536/ozel-maliyetler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e6a6de6e-e5d2-4e56-8b10-1596b01f0939/mukayeseli-hesap-yapilmadan-is-artisi-ve-yeni-birim-fiyat-onaylarinin-verilmesi http://kamubis.com/decisions/SayistayFinding/9c1041fb-68bd-4553-82ad-8e634d27689c/yapim-isinin-is-artislari-ile-projesinden-farkli-bir-hale-getirilmesi http://kamubis.com/decisions/SayistayFinding/5ac6ac33-c155-47ed-b109-76762e00df07/tasit-bakim-onarim-hizmetlerinin-kisimlara-bolunerek-dogrudan-temin-yontemiyle-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/38423ae5-0bef-488a-a814-97f109ee92ca/gecerliligi-kalmamis-teminat-mektuplarinin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/4248c998-6090-492f-9cc8-4e396a989d6b/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/10bd2f7b-0ac8-437d-ab45-be3930753476/arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b66dae3-bdd3-475a-9663-ce79fcfdb72a/kiraya-verilecek-tasinmazlar-icin-tahmini-bedel-tespitinde-yeterli-arastirmanin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1160bf25-39b4-442e-a264-33a9eb23f870/belediyenin-bazi-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-tahliye-islemi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/0acf0f85-2a20-4764-9967-26d4184a23d2/belediye-sirketlerine-devredilen-yerlerin-ihalesiz-olarak-alt-kiracilara-kiralanmasi http://kamubis.com/decisions/SayistayFinding/af220447-e606-4838-97c3-aa3e83624ba8/yonetim-kurulu-tarafindan-bazi-harcamalarin-parasal-sinirlarinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/a110fbca-a93e-4e72-95ab-5e0390850dbf/yasal-gecerliligi-olmayan-alacak-temliknamelerinin-kabul-edilmesi-sonucu-sirket-alacaklarinin-supheli-alacak-haline-gelme-riski-olusmasi http://kamubis.com/decisions/SayistayFinding/39ce5f71-bfd9-4d5b-b831-072643de11f3/sirketin-mali-kaynaklarinin-kamuya-ait-olan-mevduat-ve-katilim-bankalarinda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/96d2515a-6f76-43b7-a6a2-2302911605f8/sirketin-envanter-defterinin-mevzuatin-ongordugu-bilgiyi-icermemesi http://kamubis.com/decisions/SayistayFinding/f2904d57-83fe-46a3-920b-154a152a7748/sirketin-personelinin-erzurum-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/09ac0181-4671-4515-a785-cc08f22ae759/sirket-tarafindan-ilana-cikilmadan-mevsimlik-isci-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/be0191ba-71d4-44ef-831f-e197bbd33179/sirket-isletmelerinde-yemek-karti-ile-odeme-kabul-edilmesine-yonelik-ilgili-firmayla-yapilan-anlasmada-komisyon-oranina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/557f4f1d-8f41-4d89-b15e-6020c13828ed/amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/eea496c9-d773-4739-8f05-ac3e00aac668/kredi-karti-ile-yapilan-tahsilatin-banka-hesabina-aktarilmasinda-mevzuatla-belirlenen-surenin-asilmasi http://kamubis.com/decisions/SayistayFinding/72bf8984-299d-417d-8ffd-4e1aabbb5401/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ba72d8a9-368b-41ba-8636-fb37ca106a9b/calisanlar-ile-yapilan-hizmet-sozlesmelerinde-ucrete-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/0e54fe36-1478-4387-bed3-bfc39f256431/calisanlar-icin-yemek-hizmeti-aliminin-ihale-yapilmadan-dogrudan-sozlesme-imzalanmak-suretiyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/129e5534-526a-45f6-a5d2-89125a4c3a11/belediye-meclisi-karari-olmadan-ve-mevzuata-uygun-olmayan-sekilde-diger-belediye-sirketlerine-borclanilmasi http://kamubis.com/decisions/SayistayFinding/44ac0deb-e178-4119-a967-d6103a9eac02/sosyal-guvenlik-kurumuna-olan-ve-yapilandirilan-borclarin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5cdc5bdf-72b0-46d7-9265-de6db62b7f02/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2c330777-5eb6-4e0e-aa0b-bd51a3255f48/kullanilan-yazilim-ve-programlarin-haklar-hesabi-yerine-demirbaslar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/ec5865c5-0cbb-4241-a45a-9c59606c763c/isletmenin-esas-faaliyet-konusu-disindaki-borclarinin-diger-cesitli-borclar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4328c9a9-6c12-4d0a-979d-c6d624bcaa65/dava-safhasinda-bulunan-alacaklarin-supheli-ticari-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4f1bbec6-c251-428a-8e55-cf8decafafcc/tasinmaz-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/5823e3ae-1fcf-4235-96a8-9b2d2683e1ff/serbest-tuketici-durumundaki-belediyenin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/497c3099-0091-43b4-aafb-fd0893c52475/ayni-ihale-konusu-icinde-yer-alabilecek-arac-kiralama-hizmeti-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yoluyla-yapilmasi http://kamubis.com/decisions/SayistayFinding/afb2ba2b-5ed9-45ba-8f60-bd965cf5ac9c/banka-hesaplari-arasi-para-aktarimlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/17e9ed33-fba3-430c-9963-2d299362e1bb/butce-ici-isletmenin-ticari-islerine-iliskin-giderlerinin-isletmenin-ozel-hesabi-yerine-belediye-kaynaklarindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/849d677e-4d09-457c-b7b2-ecfd33269760/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0a39a304-8104-4e62-97d3-08caeb6ea453/evsel-kati-atik-bertaraf-ucretlerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c7240bc8-bb99-4a29-af8e-92d888ef532e/tasinmaz-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/595a6974-d57c-4a64-a427-b5f40285105a/gecici-kabulu-yapilan-yatirim-harcama-tutarlarinin-yapilmakta-olan-yatirimlar-hesabindan-cikarilarak-ilgili-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/92e8bf71-c2dd-4b0a-bb9b-85120e46ca3c/kullanim-olanagini-yitiren-maddi-duran-varliklar-icin-eksik-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/987d3179-a7a4-4819-b2cb-65b57dd1c461/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3cbbc3a7-9c6a-449b-a6ee-83818a373234/koranavirus-onlemleri-kapsaminda-otopark-kira-alacaklarinin-kapanan-isyerleri-kapsaminda-degerlendirilmesi http://kamubis.com/decisions/SayistayFinding/e1897a4d-0c0d-4093-bedd-2cb405366ac4/personele-verilen-avanslar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/101a6128-d8c3-4653-b4fa-9d01a253f727/yillara-sari-yapim-isi-kapsaminda-verilen-avanstan-kurumlar-vergisi-tevkifatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e958ee73-5257-44c6-958a-68396f2a85bf/envanter-defterinin-mevzuatta-belirtilen-sekilde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/4d6a47d3-f4a1-4e47-87eb-f7c0457e4b1f/sirket-tarafindan-yapilan-belirli-tutarin-uzerindeki-odemeler-oncesinde-borcu-yoktur-yazisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/0a66a4c1-e045-4fb9-bf43-c055175e435e/acik-ihale-ile-yapilmasi-gereken-islerin-dogrudan-temin-yontemiyle-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/5d3ce4fb-ca1b-418b-aec6-fb0418487377/kamu-ihale-kanunundaki-istisna-hukmune-dayanilarak-yapilan-alimlarda-ust-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/e0f99804-4103-4795-aab5-1b065f052976/4734-sayili-kanununda-duzenlenen-istisna-kapsamina-girmeyen-bazi-islerin-bu-kapsamda-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/bbfd0baa-aad5-4b26-a9fc-b2c51fb9bab7/belirli-tutarin-uzerindeki-odemelerde-bankacilik-sisteminin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/293161c5-da8b-45f9-bcb9-77cf17203540/mulkiyet-devri-gerceklestirilen-tasinmaz-icin-verilen-teminatin-iade-alinmamasi http://kamubis.com/decisions/SayistayFinding/665a21ff-2903-43bd-9781-3575cd532694/muteselsil-sorumluluk-geregi-acilan-davalar-neticesinde-icra-dairesine-yatirilan-teminatlarin-giderlestirilerek-kayitlara-alinmasi http://kamubis.com/decisions/SayistayFinding/314c406c-e41e-4712-838c-cde025c7047e/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/40337891-85ab-4c7e-9b7e-77f392f847fa/vadesinde-tahsil-edilemeyen-alacaklar-icin-yilsonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/e38fbdd2-a516-4250-96fd-dd77a52e7f7d/sirket-kayitlarinda-yer-alan-bazi-varliklarin-fiziki-olarak-sirkette-bulunmamasi http://kamubis.com/decisions/SayistayFinding/984eb529-f35d-432f-94fb-843765bb4aa7/mustecirden-tahsil-edilemeyen-kira-alacaklarinin-mali-kayitlara-alinmamasi-ve-mustecir-tarafindan-odenmesi-gereken-aidatlarin-sirket-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/d1a92407-6148-4268-8a3e-0b8725f49b43/kamu-idarelerine-gonderilen-paylarin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1d31ad9c-cee1-4a03-9e10-711ae3146b5a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f49cdb4f-5f66-4fb3-bbd9-fbea13f186fa/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmesinin-bedelsiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/9c680dc8-f7ea-4c6b-8ed7-ba1cd601f243/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/bc182bae-e49f-44ee-816b-7b6baf31dc47/kalkinma-ajansi-payinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/eafd0903-58b0-4406-8b46-66339eb97636/belediyenin-hukum-ve-tasarrufu-altinda-bulunan-bazi-sokaklardan-isgal-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/98751337-604e-4dba-8254-f71de7ac37e7/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a852f34e-49ef-471d-94fd-354a915e486d/hurdalarin-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/343ac1f3-a2f8-42c1-b0f4-2493556306d7/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/557bc6b4-b003-4365-8760-2cf7c7e4cd7f/kidem-tazminati-karsilignin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/15f4a80f-be25-4cf4-aeea-02979799570e/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/c41e6b80-3374-4bd9-9757-1c63c80b8183/tasinir-mal-yonetim-sisteminin-ilgili-mevzuata-uygun-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/caed4002-08cf-49d8-be92-1275af5ef020/hizmet-alimi-suretiyle-istihdam-edilen-iscilerin-zabita-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/3dd11306-62bd-4aae-8853-f9847be5741e/butce-emanetlerinde-bekleyen-tutarlarin-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/8fbf44ad-ae7a-4a8f-be94-613cba21ba9a/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-imtiyaz-hakkinin-ihale-edilmeksizin-ve-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/87e45843-871c-4976-976d-cf28bf18daaf/yazilim-alimlari-icin-yapilan-harcamalarin-haklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/5521bdf8-f480-471a-8bc5-00344910f0cd/idarece-odenen-katma-deger-vergilerinin-hizmet-maliyetlerine-eklenerek-degil-de-ilgili-hesaplara-kaydedilerek-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/50821578-08ae-4117-87e7-d520c4a328c6/diger-kurumlardan-kiralanan-tasinmazlar-icin-yapilan-harcamalarin-ozel-maliyetler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/87134cff-a2af-4700-9b14-ed60ce6963c1/bir-kamu-idaresine-tahsis-edilen-tasitin-akaryakit-giderinin-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ce5684f1-988f-4e5c-921e-b42b5253a796/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d9065b7d-4780-4649-ac08-0c0d15d28b09/sozlesmeli-olarak-istihdam-edilen-personelin-vekaleten-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/02f0d344-cc5a-42a8-bb12-f62408906fcc/sosyal-tesis-hizmetlerinden-herhangi-bir-ucret-talep-edilmemesi-ve-tesisler-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/8652ca75-3532-440f-b665-ff22ddcef75b/hizmet-alimlari-kapsaminda-2019-yili-ve-sonrasinda-yuklenicilerden-kesilen-asgari-ucret-destek-primleri-icin-herhangi-bir-islem-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/c4e64ce0-753f-4df6-bc84-37a68089a0bb/genel-butceye-aktarilmasi-gereken-2018-yili-asgari-ucret-destek-primlerinin-aktariminin-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/bb0f9165-d143-4840-a830-b47a5b81d838/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5f0a41fe-f048-4f1d-96e2-39e0e1db6655/nikah-hizmetinden-yararlanan-belediye-personelinden-nikah-akdi-ucreti-alinmamasi http://kamubis.com/decisions/SayistayFinding/c91bd96e-4817-4071-b3ed-fbab0a5196ac/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/ff9dee05-d9b0-4d1c-abe5-930291229a75/cevre-temizlik-vergisinin-mevzuata-uygun-bicimde-tarh-ve-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/686a67b3-2f4d-4804-a417-3c8c5b416e3d/kira-suresi-biten-tasinmazlarin-yeniden-ihale-yapilmaksizin-kira-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/29b40014-4b4f-4398-854d-20dd5fda2ade/park-ve-yesil-alan-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-yalnizca-ozel-kisilere-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/84e46866-0338-4249-9280-646461aaff31/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7c0dc83d-164d-4e52-8f99-e839a303cf00/sureklilik-arz-eden-mal-alimlarinin-ihale-usulleri-yerine-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/35904413-3573-4c5a-a51f-e435da0c63bb/kamu-ihale-kanununa-gore-dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/aa72a51a-6e6e-490b-b237-24b920e7703f/iller-bankasi-as-tarafindan-idarenin-genel-butce-vergi-gelirleri-payindan-ortaklik-hissesi-olarak-kesilen-tutarin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/97a2bddf-f0cf-4af6-9dcf-bfce08234301/yazilim-ve-lisans-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/84f63218-e9a2-4e57-bcd0-53bfc830a05a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6be822fc-e9bb-452d-9d80-c8db312af762/iscilere-yillik-270-saati-asan-surelerde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/55557f20-78e8-411c-bd02-5916c2e7c619/sirketin-belediye-ve-derneklere-tasit-bagisinda-bulunmasi http://kamubis.com/decisions/SayistayFinding/d71fb40d-8ae1-4e0a-882f-565bcc950b41/sirketin-ozel-halk-otobusu-sahiplerine-gelir-desteginde-bulunmasi http://kamubis.com/decisions/SayistayFinding/81db9d26-a822-4822-985c-f0dad5e715c8/sirketin-mali-durumunun-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/b0253606-3315-4f58-8c61-4f42dbada3c5/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/043e1915-dd43-4d70-84e9-149007fd61b4/iscilere-mevzuatta-belirlenen-surenin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/a4e4595b-5ff4-4dd2-82f5-ba4ff21524d8/vergi-ve-sosyal-guvenlik-kurumu-borclarinin-vadesinde-odenmemesi-sebebiyle-gecikme-cezasinin-odenmesi http://kamubis.com/decisions/SayistayFinding/481b5c63-1364-499c-9a26-60b0827c13d5/hizmet-alim-isi-ihalelerinde-fiyat-farki-hesaplamalarinin-yanlis-yapilmasi http://kamubis.com/decisions/SayistayFinding/3947ac4d-6ec8-41b7-a2a9-47a58486d194/asfalt-molozu-kirim-isi-icin-buyuksehir-belediyesinden-bedel-alinmamasi http://kamubis.com/decisions/SayistayFinding/a8fd5686-505f-4a7e-9f50-1233cd7a74f3/yapim-islerinde-yeterli-degerlendirme-yapilmadan-sure-uzatimi-verilmesi http://kamubis.com/decisions/SayistayFinding/33d5873c-849f-469f-99df-81ca060f51ff/ticari-hatli-minibuslerin-bazilarindan-belediye-meclisi-tarafindan-belirlenen-ucretlerin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/4d9e71bb-89dc-46af-abde-58cddaacf167/temsil-ve-agirlama-niteliginde-olmayan-giderlerin-temsil-agirlama-ve-toren-giderleri-harcama-kaleminden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/685e9cdc-6300-4799-881e-cd4929977ad0/tek-seferde-ihale-ile-temin-edilebilecek-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/8594a48b-8115-4fdb-9c17-c27915cf7baf/tasinir-mal-yonetiminde-hatali-ve-eksik-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/5b12c09d-16d0-4a7b-8f5f-5f81814017ec/tanitim-ve-organizasyon-giderlerinde-teknik-kriter-belirlenmemesi-ve-is-taniminin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5665716c-6041-4637-83f6-2811ee591b2d/sozlesmeli-personelin-mudurluk-gorevini-yurutmek-uzere-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/df112795-3a96-451f-a504-3cf04f08f544/ozel-kalem-mudurunun-harcama-yetkilisi-olarak-hesap-verme-sorumlulugundan-imtina-etmesi http://kamubis.com/decisions/SayistayFinding/dc1ad119-8ef2-45fa-9d5c-94d00cdcb947/kamu-ihale-kanununda-belirlenen-parasal-limitler-dahilinde-yapilacak-harcamalarin-yillik-toplaminin-butceye-bu-amacla-konulan-yasal-limitleri-asmasi http://kamubis.com/decisions/SayistayFinding/ba8b0f29-b24b-49b4-ac31-a59e6838094a/iscilerin-yillik-ucretli-izinlerinin-mevzuata-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fb74ed46-dbcd-4c5c-bd27-61536803a851/ilce-belediyelerine-yetkisiz-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/025f5277-6601-4f12-a0d6-0fcc0aff36d8/buyuksehir-belediye-meclisi-toplantilarina-katilamayan-meclis-uyelerinin-yerine-vekaleten-gorevli-kisilerin-katilmasi http://kamubis.com/decisions/SayistayFinding/47d7158e-0c86-4ed9-b73b-74ca99bad255/butce-emanetlerinin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/ef971ba0-a5d8-4edd-b2fc-f3138e5498ab/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/e1ac1b39-0ad7-4f8e-a1ff-be59b357ffb1/belediye-sirket-mudurlugu-ve-yonetim-kurulu-uyeliklerine-mevzuata-uygun-olmayan-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/24d00e34-43a7-4eba-8cc4-e783bc2ef9cf/mal-ve-hizmet-alimi-ile-yapim-islerine-iliskin-taahhutlerin-muhasebe-kayitlarinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c0e14c35-2b14-4a0b-b2dc-32587b8f33f2/kurumun-yapilandirilan-alacaklari-ile-muhasebe-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/4222c299-952c-40e2-9380-44c59bd2d7c5/taksitli-tasinmaz-satisina-iliskin-tahakkuk-kayitlarinin-yapilmamasi-ve-muhasebe-ilkelerine-uygun-olmayan-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/4f9b41a1-58a3-46e6-9c84-5f775a8e191b/kurum-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-birbiriyle-tutarli-ve-tam-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e6daccb2-594b-4235-9d05-5854473f0a68/belediye-sirketlerine-iliskin-sermaye-artirimlarinin-muhasebe-sisteminde-saglikli-sekilde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/53caafd0-afc9-4539-a6af-e49d25b7b2dd/istanbul-su-ve-kanalizasyon-idaresi-genel-mudurlugunun-istanbul-buyuksehir-belediyesinden-olan-alacaklarini-zamaninda-tahsil-edememesi http://kamubis.com/decisions/SayistayFinding/d8a38f88-9515-42bd-86f1-20ba2b156163/sosyal-tesislere-iliskin-olarak-kurumlar-vergisi-ve-katma-deger-vergisi-mukellefiyeti-tesi-edilmemesi http://kamubis.com/decisions/SayistayFinding/1eb5fd6f-a5f5-4afb-94ef-287dee065889/idareye-ait-sosyal-tesisin-isletilmesinde-tahsilatodeme-islemleri-ile-tesisisin-denetlenmesinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/8ef55d17-8b84-4121-abd0-a00b75f65aad/su-kayiplari-tebligi-kapsaminda-gerceklestirilmesi-gereken-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ff8c7ee9-9e77-424a-bf79-c4dc1a908bb0/sayistay-ilamlarinin-ilamli-takip-yerine-ilamsiz-takibe-konu-yapilmasi-ve-sorumlular-yerine-ahizler-hakkinda-islem-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/e4b6a547-1c80-47c8-b596-2a37cc9b0dbe/abonelik-sozlesmelerinden-bazilarinin-teminat-alinmadan-gerceklestirilmesi-ve-borca-mahsup-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/10c59df2-fdd4-4a62-9378-83fcee4f3479/banka-kredilerine-iliskin-faiz-tutarlarinin-tumunun-kredinin-kullanildigi-tarihte-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c0680ff0-52f8-47f2-9632-44a35aa5b35a/yevmiye-defterinde-bos-yevmiye-numarasi-birakilmasi-ve-bazi-yevmiye-kayitlarinin-silinmesi http://kamubis.com/decisions/SayistayFinding/2609c23d-ebc8-4d40-971d-3a67a291ad88/cesitli-kanunlar-ile-yapilandirilmis-alacaklarin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b6dcd769-ffae-422b-ba34-d5aa0333c4f9/su-faturalarina-ait-gecikme-zamlarinin-idarenin-mali-tablolarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/556d9a6a-acc8-423c-a551-72a352eb0cb6/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/0b92d0b2-c890-4343-9f9a-bac5fbf39ccd/yapim-islerinde-projelerin-detayli-olarak-hazirlanmamasi-sonucu-genel-bir-uygulama-olarak-is-artisina-gidilmesi http://kamubis.com/decisions/SayistayFinding/ab07c391-67de-48b2-abd8-46976ef03558/tasinmaz-cins-tashihinin-yapilmamasi-dolayisiyla-ihale-ile-kiraya-verilmesi-gereken-isyerlerinin-ecrimisil-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6c02eee7-d1c3-42e7-9dcf-89802ce60212/sube-mudurlugu-kadrosuna-sozlesmeli-personelin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/8f6c0310-01e5-4cd1-ae9b-42aca0bda059/sosyal-yardimlarda-butunlesik-sosyal-yardim-bilgi-sisteminin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7ea8c08a-e018-42a6-b3b0-b1916e8a0f27/sosyal-konutlarda-oturma-suresine-uyulmamasi-ve-konut-bakimlarinin-yetersiz-kalmasi http://kamubis.com/decisions/SayistayFinding/ce5356ae-3630-4cd2-b070-c6d8f1e8a369/muze-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/1319479d-1d6c-46b4-91df-aa271a5cc86d/muafiyet-kapsamindaki-tasinmazlar-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/7b4407c2-c37f-4e8b-b269-7c361491853e/minibus-hatlarinin-ihale-edilmeksizin-ve-suresiz-olarak-kooperatiflere-verilmesi http://kamubis.com/decisions/SayistayFinding/dfd1ee9c-1482-4178-9066-a21a785d64fa/istisna-kapsaminda-olmayan-alimlarin-ihale-yapilmaksizin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/fa006c5f-d69e-4e0a-83e5-5285b595ce9d/haczedilemez-mallarin-uzerinde-haciz-bulunmasi http://kamubis.com/decisions/SayistayFinding/bdea48e0-b27e-4f9a-b4f9-1aeabe0209bd/yeni-birim-fiyat-tespitinde-miktarin-belirlenmemesi-dolayisiyla-revize-birim-fiyat-uygulanamamasi http://kamubis.com/decisions/SayistayFinding/52ea88f8-2f4e-45f1-af56-a48b14fce9c2/fiyat-farki-verilen-yapim-islerinde-all-risk-sigorta-policelerinin-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/742e294f-5425-4940-948b-833d3a2bea0b/kisilerden-alacaklar-hesabi-yardimci-hesaplari-ile-butce-gelirleri-hesabi-yardimci-hesaplarinin-dogru-bir-sekilde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/83c450ce-a5a7-488c-baa9-e8c7e539188d/evsel-kati-atik-tarifesinin-mevzuata-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/37b992f1-39a7-438b-8339-0d79061e948a/belediye-tarafindan-kiraya-verilen-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/522c2dc3-9ba0-4855-a021-bd146dfaad06/butce-ici-isletme-olan-otobus-isletmesinin-ozel-gideri-olarak-sayilan-giderlerinin-baska-birimlerce-yapilmasi-ve-bu-giderlerde-indirilecek-katma-deger-vergisi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/97c8aea5-d5bf-40ba-bf9c-88e825ac549d/gecici-kabul-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8113c41d-88c5-4595-a1fd-dd059f512504/bedelsiz-olarak-devredilen-tasitlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e939c61a-00cf-4532-bd69-9ebace251c1c/pesin-tahsil-olunan-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0b66ea2f-4304-4e89-885a-8dd6abeec82a/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7ca932f4-cae5-474e-b012-07333d66651a/butce-emanetlerinde-bekleyen-tutarlarin-muhasebe-kayitlarina-alinma-siralamasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/087b317b-fd36-4981-9466-57f22d9c85c2/amortisman-defterinin-tutulmamasi-ve-amortisman-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/bf1842df-d7dc-4db1-b3f9-841cddd324b1/iktisadi-faaliyet-kapsaminda-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/70e0c09c-acac-45e1-af81-1aaaf66ea1d4/ecrimisil-uygulamasinin-normal-kiralama-usulu-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e2b8ccf3-0a05-47a8-be6c-75c449749a45/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/27a97168-fac4-4e21-b072-08338569cfcb/muafiyet-kapsamindaki-tasinmazlar-icin-elektrik-ve-havagazi-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/d5a8fedd-f4d6-4b86-85a5-44bb63e03460/kuruma-ait-mali-kaynaklarin-tamaminin-kamu-bankalarinda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/0b228be6-a3b1-461c-8a3d-ddbb5e17bbd2/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/05ea916f-d08d-44da-9616-d06ad611dbb7/kurumun-asli-islemlerinden-bazilarinin-danismanlik-hizmeti-alarak-yerine-getirilmesi http://kamubis.com/decisions/SayistayFinding/bae14119-334c-479c-92c6-ef4d468b877e/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/bb562841-7aeb-48be-927f-4c4b0d892338/is-avanslarinin-mahsup-suresinde-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/d8419903-65c5-4849-9702-1755fc3c086c/haczedilemeyen-mali-kaynaklarin-farkli-banka-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7d3f2a0a-dbf3-42d0-8ab9-731c754db1b9/gelir-kalemlerinin-genel-tahsilat-oranlarinin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/15595fbf-c013-48d5-a4ba-b7a0b1b286d9/emanet-hesaplarinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/fc7da7bb-5ed7-4478-a8d1-204da1532527/ecrimisil-uygulamasinin-normal-kiralama-usulu-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/da1b0a78-6ea5-4175-90da-25bd49b5316c/cevre-temizlik-vergisinin-mevzuata-uygun-bir-sekilde-tarh-ve-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/4858e5d0-063b-45f6-99f4-9ef0ebe1c0c4/borc-stok-tutarinin-yasal-sinirin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/7dbae438-2d38-48d5-9671-20d2e9f4144f/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/52218343-d0a3-4370-b3ab-cfa3b537b7eb/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ae92d9d5-15c7-42cd-8ec6-40f606b6bc3a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8f2b74f2-6a78-4246-8e1a-8e6c290c4508/idare-tarafindan-odenen-katma-deger-vergilerinin-indirim-konusu-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f1b6e11d-176d-44e1-a2fa-433abf4bb953/mali-tablolarin-tasinmazlara-iliskin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/e05f5f34-29dc-4491-bef4-8d231e0d1f11/gecici-kabulu-yapilan-yapim-islerinin-ilgili-maddi-duran-varlik-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a29bf8d6-a538-47bc-a204-a400e3fef4f1/bir-yildan-uzun-sureli-verilen-depozito-ve-teminatlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3cf633b6-e6cb-4077-b51f-2f0a860eb1f4/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ff1794d6-8e40-4b45-96ab-4951b0ea0327/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/c457ae29-c9d5-4ecc-8c78-86846b817ea4/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/5b850592-4daf-4ed3-9859-76966f5ab859/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/9d878696-98c5-426d-a54e-ab85768917ba/tasinir-yonetim-hesabinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/5f02a248-c406-4868-85d4-4b4efc50b385/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/28669065-f87d-46d4-b925-9252c302f7f6/otopark-bedeli-olarak-alinan-paralarin-otopark-yonetmeligine-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cbde1640-99ff-434a-bb7c-2f3b77704426/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/d6d7ca87-0c1a-4f2a-b7af-bef72d373517/is-avanslarinda-mahsup-surelerine-uyulmamasi-ve-faiz-isletilmemesi http://kamubis.com/decisions/SayistayFinding/6a619155-4af5-4275-880a-61202d028a4a/belediyenin-iller-bankasindaki-sermaye-payinin-mali-rapor-ve-tablolarda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/fbc70b88-1ee5-4036-a869-b3cda958c770/elektrik-faturasi-odemelerinde-muaf-olunmasi-gereken-elektrik-tuketim-vergisinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/c15eb04a-a313-470a-b06d-8957e9a4be30/idare-tarafindan-yapilan-alimlarda-kamu-ihale-kanununda-belirlenen-limitlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3e8c76ec-a5eb-482f-bb0d-c2164e25bf9d/belediye-sinirlari-icerisinde-faaliyet-gosteren-tedarikci-firmalardan-bazilarinin-bazi-aylarda-elektrik-ve-havagazi-tuketim-vergisi-beyannamelerini-vermemesi http://kamubis.com/decisions/SayistayFinding/21e5b4a7-600e-4640-9fb7-0e53e3adf25e/gecekondu-kanunu-hukumlerine-gore-olusturulmasi-gereken-fon-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/f59b2cda-cb67-4213-8c5f-3ad0c8c13646/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/e5b057f5-13b3-4fe9-970c-516ed12bfb9b/idare-tasinmazlarinin-kayit-ve-degerleme-islemlerinin-ilgili-mevzuat-hukumlerine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/67c92208-211e-4c6a-9be4-a3160ef29d02/vergi-ve-sosyal-guvenlik-kurumu-borclarinin-vade-ayrimi-yapilmadan-tamaminin-kisa-vadeli-borclarda-izlenmesi http://kamubis.com/decisions/SayistayFinding/a41aca1e-3a97-4daf-ad2a-2d60bf7a244a/kidem-tazminati-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3a84ed4b-df42-40ea-9243-a38f03c7bb38/tahhakuk-eden-faiz-giderlerinin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/2e8904c1-1f03-4986-99dd-1fe12e4533a7/belediyenin-turkiye-elektrik-dagitim-a.s.ye-olan-borcunun-kayitlarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/15db6007-6009-4f84-8e6a-8d7a2539c2d2/belediyenin-iller-bankasi-anonim-sirketindeki-ortaklik-payinin-gercek-degeri-ile-gorulmemesi http://kamubis.com/decisions/SayistayFinding/b81abe02-cb8b-44c1-8cff-e47529d72068/belediye-mulkiyetinde-bulunan-tasinmazlarla-ilgili-hesaplarin-mali-tablolarda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/413cc18e-6b0e-4cbe-97dd-a826fa3ed477/tasinmaz-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/945dda17-08cf-4c1a-92fa-52c881e095df/sayistay-denetim-raporlarinin-belediye-meclisinde-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/69fd1a11-1c1e-41e0-b73b-56e08b468c88/anahtar-teslim-goturu-bedel-sozlesme-ile-yaptirilmasi-gereken-yapim-islerinin-birim-fiyat-sozlesme-ile-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/106591b0-4348-416e-a3ce-fda64a59da2f/yapim-islerinde-butun-riskler-sigortasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7cd797ad-c0ee-4992-8627-3ef285f249e3/yapim-isi-ihalelerinde-yuklenici-tarafindan-teknik-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/cec5773e-49cd-4d3c-8d18-fe2566e370b4/ihalelerde-pazarlik-usulunun-genel-bir-uygulama-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/e7b149df-c27e-48b0-ab15-a85fa02bc7d9/satilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/a1f68cc0-cb02-4f18-a30e-d2ab9b8ff4e8/kurum-personeline-kanunda-yer-alan-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/480ad1fb-00eb-4ada-9196-d3a5cd2edbc0/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b7b38e1e-25e2-4eb3-861c-ae9242b0aab9/sozlesmeli-personelin-mudurluk-kadrolarina-vekaleten-atanmasi http://kamubis.com/decisions/SayistayFinding/a1a67306-62f6-471b-9e9b-917c81407d95/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-il-ozel-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7924f6fc-4991-4728-88db-aa6833762cf7/otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/864fa7d5-de55-4698-8308-c5340dae50d2/iktisap-tarihinden-itibaren-bes-yil-icinde-elden-cikarilan-tasinmazlar-icin-ek-tahakkuk-yapilmamasi http://kamubis.com/decisions/SayistayFinding/024bf8b5-24ce-4f21-9819-b297c19fad46/haczedilemeyen-gelirler-icin-ayri-bir-banka-hesabi-acilmamasi http://kamubis.com/decisions/SayistayFinding/71528e14-ca12-49d3-9a39-5198e5bff15d/hesaplanan-katma-deger-vergisi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7673e955-c013-41d7-8eaf-78d232f93cd0/banka-kredileri-hesaplarinin-gercek-durumu-gostermemesi http://kamubis.com/decisions/SayistayFinding/9337a6a3-3d33-414b-ad3d-9becbc46cb7d/gecekondu-fonu-hesabina-aktarilan-paylarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/defe74c8-2321-485e-aa68-7ec6756ddd55/bazi-gelir-kalemlerinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/92d46b2b-202e-4505-a168-6f455db76907/avukatlik-vekalet-ucretlerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f36e968a-3c2a-4daa-a278-9422e028746d/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/73f3552f-e3c9-4a6e-a4c1-ebdeed154454/dogrudan-temin-suretiyle-yapilan-mal-ve-hizmet-alimlarinda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/be90a543-e778-4791-9bcd-aedc5ccc0ce5/borc-stok-tutarinin-hatali-tespit-edilmesi-ve-borclanma-limit-asimina-dair-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/283853da-ca2d-48ef-aed7-aa3a4191a1a3/butce-ici-isletmenin-kurulmasi-icin-icisleri-bakanligindan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/f2a47e21-77d4-4c9d-a21c-a19327e9d371/imar-parselasyon-planlarinin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1bd43acf-da06-4366-aac9-b6ab15de3aed/belediye-doner-sermaye-isletmesinin-tasfiyesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f76563cb-4203-448e-a2d6-64b416f318bc/belediyenin-asli-ve-surekli-hizmetlerini-yerine-getirebilmesi-icin-kapadokya-alan-baskanligi-ile-koordinasyon-saglanmasi http://kamubis.com/decisions/SayistayFinding/ef3bb509-88f2-489c-8a74-9055cbeab995/belediye-sinirlari-icerisinde-yapilmis-olan-kamulastirma-islemlerine-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/579b38ee-c3c3-4a27-a579-cd8eabe77a49/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerine-istinaden-tasinmazlarin-kiralanmasi http://kamubis.com/decisions/SayistayFinding/0b3d5024-07cb-4b7b-9da6-7fe6376d64a2/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/ed9ee7d2-c2c2-4185-89de-372130cda963/tasinmaz-kiralamalarinda-ihaleye-esas-alinan-tahmin-edilen-bedelin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a4ce6484-08b8-4cef-87c6-e041280cb4bd/tasinmaz-kiralamasina-ait-ihale-sartnamesi-ve-kira-sozlesmesi-hukumlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e0f70ff8-0c4e-4f4a-bb4b-75455f1f8188/tasinmaz-kiralamalarinda-encumen-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/33d58d80-a72c-42e6-bbde-872c70a741d4/kamu-kurum-ve-kuruluslarina-yapilan-tasinmaz-tahsislerinde-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a92b36ee-fee5-43f4-833c-ba46548f3b32/belediye-mulkiyetinde-bulunan-tasinmazlarin-dernek-oda-spor-kulubu-ve-ozel-kisilere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/1a393b30-a6a3-4b06-a2da-253acc5a42a9/tasinmaz-kayitlarinin-gercek-durumu-gostermemesi http://kamubis.com/decisions/SayistayFinding/b33b7da8-674d-4af7-b9aa-65e891f9a447/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1dc0f139-262c-43af-b1f1-858bbbeabfd7/idareden-ruhsat-alma-zorunlulugu-bulunmayan-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/aef1272e-d977-4d31-b412-e9b5ce69b889/sayistaya-sunulmasi-gereken-defter-kayit-belge-ve-bilgilerin-suresinde-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/bf44bd4e-a94c-4bd9-b8fc-4d221ab5aee2/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e47f74a1-3c78-4ab6-ba5c-ac9664056fb8/tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d163f698-5b32-4e57-ab15-afea7f1bd6e1/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/237db6b5-ca6e-4131-9cf7-9d25386e73ec/ambalaj-atiklarinin-toplanmasina-iliskin-imtiyaz-hakkinin-ihalesiz-ve-bedelsiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/676014a0-df80-4c96-b5b3-773982b83b6e/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/d522b43f-0921-434d-b830-dcdf84e62078/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-isyeri-acma-izni-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/e33fdea4-6283-45c5-b7b2-73ea0a2922a7/adana-buyuksehir-belediyesince-aktarilmasi-gereken-eglence-vergisinin-takip-ve-tahsilatinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/c5b232a2-a681-4ca7-971c-3fc5dbacc94c/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/589991ba-a2f7-42a8-8f1b-18a6eeef408c/belediye-meclisince-ihtisas-komisyonu-ve-uye-sayisi-belirlenmeden-dogrudan-uye-secimi-yapilmasi-ve-ayni-konu-hakkinda-toplantilarin-musterek-yapilarak-komisyon-uyelerinin-tamamina-huzur-hakki-odenmesi http://kamubis.com/decisions/SayistayFinding/296c2a15-3093-4e1c-878c-1057b7d261a3/belediye-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/33ae1c69-a05e-43fa-a3f0-b27482ea080e/kamu-ihale-kurulunun-uygun-gorusu-alinmadan-dogrudan-temin-ile-yapilan-alimlara-iliskin-limitlerin-asilmasi http://kamubis.com/decisions/SayistayFinding/dd6e0371-8e23-4dc7-91b9-b06c85a1821e/yapim-isi-ihalelerinde-all-risk-butun-riskler-sigorta-bedelinin-fiyat-farki-odenen-durumlarda-revize-edilmemesi-ve-sigorta-suresinin-sure-uzatimi-veya-cezali-calisma-olan-durumlarda-uzatilmamasi http://kamubis.com/decisions/SayistayFinding/979fe8a8-995f-489f-a751-b7e1d5236769/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ce8a5ca7-1074-4866-8a2a-53d389bd504f/yapim-islerinde-is-suresinde-bitirilmemesine-ragmen-ihtarname-cekilmemesi-veya-ihtarname-cekilmesine-ragmen-isin-bitirilmesi-icin-gerekli-surenin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/6e75bb82-2d37-40bb-bb4c-92ad359bbdee/teknik-personel-taahhudunun-zamaninda-ve-usulune-uygun-sunulmamasi http://kamubis.com/decisions/SayistayFinding/4fb88f18-6acd-4ef4-9e14-274cc619a226/belediyeye-ait-tasinmazlarin-deger-tespitlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e345a4a2-482b-42eb-8dc9-45e2d91241a8/borclanmanin-belediye-meclis-karari-olmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/0ca11405-3a49-4bfd-a213-e318c153ce45/kamu-haznedarligi-yonetmeligine-aykiri-uygulamanin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6f381afe-d38c-47f1-b6cc-c57c0aaf1ea3/ilgili-kanun-kapsaminda-yer-almadigi-halde-bazi-alacaklarin-yapilandirma-kapsamina-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/e114db99-d409-4982-a6d5-b6d2934e2208/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/d61d0444-3434-4004-9e78-22643da95764/657-sayili-devlet-memurlari-kanununa-tabi-personelin-ikinci-gorev-yasagina-aykiri-olarak-sirkette-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/4fdf1301-d004-4d0a-8776-0234432dc5ce/parasal-limitler-kapsaminda-yapilan-dogrudan-temin-alimlarinda http://kamubis.com/decisions/SayistayFinding/be16f3bd-1783-4b54-902c-8454a85bf0b1/arac-kiralama-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/3fd45b61-f7e5-4311-bf0a-a01ba632c1cf/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/19203744-ad86-4355-a970-404ded5f8eb2/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/1a38a0b0-83b6-4dd0-b193-e27f9fac3817/aktif-karakterli-hesabin-yil-icerisinde-alacak-kalani-vermesi http://kamubis.com/decisions/SayistayFinding/ce3232de-a83b-4a81-b0a9-d0bb3a0d4518/yevmiye-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/561e3317-ae90-4678-a0a1-ba88e319e5f5/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/2bedcea8-3333-4953-a386-a53e3808f3c0/tasinir-islemlerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1c858bc6-1453-41c3-baf6-853abc3e8b2f/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/542950b4-f0ec-4980-859b-aa9e1aea68e9/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/43588186-8e93-4bfa-9940-589b914acff9/sozlesmeli-olarak-istihdam-edilen-personellerin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/3af7f876-bce0-4a7d-b5cc-2ac9d6bb365e/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/a89833e1-665e-4b18-b4dc-c50f590f900a/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ce6ee83d-e510-4eae-afb8-ae5322f0fd33/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/c427692a-fe43-4479-af57-c3605c52ebfc/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/146c3d6d-2330-4487-9598-a79f3a34dbef/kazi-bedellerine-iliskin-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-tutarlarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d183a1ae-2a84-4b0f-a8a3-8aff9ae36a4c/bazi-is-yerleri-icin-eglence-vergisi-mukellefiyeti-kurulmamasi http://kamubis.com/decisions/SayistayFinding/245ae6a3-2e92-4044-a24c-a22ea268c631/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/cdbf7e2b-c242-434c-90a3-d6dbc5741f3d/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/4556a837-4d54-406e-a9e9-0e01288819b5/ecrimisil-uygulamasinin-surekli-hale-gelmesi http://kamubis.com/decisions/SayistayFinding/41d4323e-0fb4-4186-9d7f-c191284bc046/serbest-tuketici-durumundaki-belediyenin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/55f6be65-352a-4012-b0f5-19ba1d14ee89/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7a16af4c-e76f-4687-b31f-18dadc2b3499/acik-ihale-ile-yapilmasi-gereken-bazi-alimlarin-dogrudan-temin-yontemiyle-parcalara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/a816a155-d48e-4ac1-8075-1c4a09d760d3/vadeli-mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cdc6fc63-df4c-49e3-91d1-6e211629ba3b/yapim-isi-hakedislerinden-yapilan-gecici-kabul-noksanliklarina-iliskin-kesintilerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6cacade6-673f-41b2-9a9e-f30a910e2380/yeralti-ve-yerustu-duzenleri-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2b7b9563-5d94-4d1a-9b0e-58441c8d3e87/vadesinde-odenmemesi-nedeniyle-yapilandirilan-borclarin-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/602a3ea7-c2b7-4acf-b926-5a82b53a5ccc/ilk-madde-ve-malzeme-hesabinda-yer-alan-tasinirlarin-tamaminin-her-uc-ayin-sonunda-gider-kaydedilmek-suretiyle-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/192dee99-8b3b-4f60-9573-2e04a634381e/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/92238526-d7aa-45d4-a26e-0a89f58dcf12/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/023a4902-a6ca-4dc9-8094-ba39c16caf31/kidem-tazminati-karsiliklarinin-ayrilmamasi-ve-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f859c20f-c9eb-4471-97d5-2c1417a9eea7/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi-ve-sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4158da55-1622-4dc4-b11d-c655b93adffa/iller-bankasi-anonim-sirketi-tarafindan-ortaklik-payi-olarak-idarenin-genel-butce-vergi-gelirleri-payindan-kesilen-tutarin-eksik-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5b211c3e-a290-4fcf-bb94-99e402b5b91e/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0bb81732-70f8-48f2-88d0-1708e9553e11/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihi-ve-envanter-calismalarinin-tamamlanmamasi-ve-tasinmaz-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/2a68cc24-1974-4f73-96ef-0e2be911e2aa/kirilma-bozulma-ve-eskime-nedeniyle-ekonomik-omrunu-tamamlayan-tasinirlarin-hurda-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/cbf12799-6da2-42ed-9511-80f8e6b2d057/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmesinin-suresiz-ve-bedelsiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/5420922b-6894-42b6-aab2-d866f278edd3/yeni-fiyat-analizlerinin-farkli-sekillerde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/90ab59d9-4c81-4f97-9bef-559b8c598e38/sirketin-belediye-ile-yurutulen-isler-kapsaminda-temsil-ve-agirlama-harcamalarinda-bulunmasi http://kamubis.com/decisions/SayistayFinding/17fdcd5c-7577-404d-acd1-1eebc8e2383d/ceklerin-ileri-tarihli-duzenlenerek-bir-borclanma-araci-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/62020837-7c1a-4504-899b-f98e82df0d6d/iller-bankasi-ortaklik-payinin-mali-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/989dbc77-8d59-4972-9ce0-91b97b2f30ed/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/0d91c1cb-84ad-4823-9192-0e2266c86c9a/ilce-belediyelerinin-gorev-ve-yetkisi-alaninda-bulunan-emlak-vergilerinin-tarh-tahakkuk-ve-tahsilat-islemlerinin-buyuksehir-belediyesince-yapilmasi http://kamubis.com/decisions/SayistayFinding/fb4a937a-8e8e-4df9-ae5b-501c8a39df76/yapilandirmasi-bozulan-alacaklarin-gelirlerden-takipli-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c8ea7437-9c12-48f7-a0b9-c1fd1ef3a413/tasinmazlara-iliskin-kayit-islemlerinin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/8e28d2d6-4cb1-4b96-850d-18b1c9c635b8/belediyenin-tasinir-mal-yonetiminde-hurda-ambarinin-bulunmamasi-ve-ilk-madde-ve-malzemelerin-yonetmelige-uygun-olarak-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/7b3c0dce-4ebe-48d4-b31b-825950134b7b/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6d1c368a-1353-47a4-9ed8-186b3e6cedde/on-mali-kontrole-tabi-ihalelerin-mali-hizmetler-biriminin-gorusunun-alinmadan-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/bf26ceae-ad15-44d6-87af-3b9552850eb2/mal-alimi-ihalelerinde-muayene-ve-kabul-islemlerinin-etkin-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/81585187-7714-4280-a819-ec680a5b0236/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0bf5e8dd-2cf4-46b2-817d-9e8a379e28aa/meskenler-icin-su-tarifesinin-bedelsiz-kullanima-yol-acacak-sekilde-belirlenmesi-ve-resmi-daireler-icin-tarifenin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/6680467d-9373-49c8-a1d5-fab1c19b58b1/butun-odemelerde-butce-emanetleri-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/76222c5e-e44c-44e6-963e-0df4d4a74bb1/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/b4f4ba8e-f33f-42ef-aae3-7e17f1f9afc4/belediyenin-bazi-gelirlerine-yonelik-takip-ve-tahsilatinin-etkin-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/4bdd8732-3434-44e3-a1cf-9757953a27e6/tasinmazlara-iliskin-amortisman-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/4baa7b2b-a48b-4d7d-8af6-4c08d840b076/nihai-tuketici-olarak-satin-alinan-mal-veya-hizmetler-icin-odenen-katma-deger-vergisinin-soz-konusu-mal-veya-hizmetin-maliyet-bedeline-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/7abe3af1-a1b8-4b51-80ee-a960eae0c156/belediyenin-tahsisli-olarak-kullandigi-ile-baska-kurumlara-tahsis-ettigi-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/926f8f00-3031-4b3a-a853-d0b4cf010953/ilce-belediyelerinden-cevre-temizlik-vergisi-payinin-tam-olarak-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/231bfefc-efbe-4611-be1c-8081f551d721/toplu-tasima-hizmetlerine-iliskin-sorumlulugun-buyuksehir-belediyelerine-gectigi-2014-yilindan-once-verilen-suresiz-hatplaka-izinlerinin-yururlukteki-mevzuat-hukumlerinin-uygulanmasini-olumsuz-etkilemesi http://kamubis.com/decisions/SayistayFinding/a6565ebb-0ec9-4b8f-8344-b7609c79d93f/iskura-bildirim-yapilmadan-personel-alinmasi http://kamubis.com/decisions/SayistayFinding/0c245092-d226-47e8-b950-4ff23f96653e/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/aa9dc622-d86d-400d-a28c-3d1fdd973505/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/eb1514ab-018e-4af2-8b57-7b4a7826f210/istanbul-buyuksehir-belediyesinden-alacagin-zamaninda-tahsil-edilememesi-nedeniyle-alacagin-temliki-isleminde-bulunularak-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/4a26a95b-e6e6-4793-aadc-6765a4390be9/dogrudan-temin-yontemiyle-yapilan-bazi-alimlarda-piyasa-arastirmasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0d387ee2-4864-445a-987c-d01020bb0850/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/b26b8950-747e-4002-a614-2033fbfb9ed9/sozlesme-yili-fiyat-mevcut-olan-is-kalemi-icin-uygulama-yili-fiyatinin-esas-alinarak-yeni-birim-fiyat-olusturulmasi http://kamubis.com/decisions/SayistayFinding/b316b2da-1dba-403a-8cad-b8375de668d6/istanbul-buyuksehir-belediyesi-ile-yapilan-temlik-sozlesmesi-kapsaminda-ispark-asden-olan-alacaklarin-tahakkuk-ve-tahsilat-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c2f08890-48cc-4f78-b047-2d05cdc23221/istanbul-su-ve-kanalizasyon-idaresi-genel-mudurlugu-tarafindan-tahakkuk-ettirilip-sirkete-olan-borclarindan-mahsuben-tahsil-edilen-ecrimisil-bedeline-mali-tablolarda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/0c4801a0-45db-4e42-8c9d-28e91ae72d40/vergi-ve-benzeri-isler-icin-disardan-serbest-muhasebeci-mali-musavir-hizmeti-alinmasi http://kamubis.com/decisions/SayistayFinding/9c75c8cb-76a5-4e36-a5f6-c1f9dd3b0e62/bazi-isyerlerinin-ruhsat-olmadan-faaliyette-bulunmasi-ve-cevre-temizlik-vergisi-tahsilati-yapilmayan-isyerlerinin-olmasi http://kamubis.com/decisions/SayistayFinding/1d44d2aa-123d-4fbd-b50a-0b402ec10696/imar-planina-aykiri-sekilde-duzenlenen-insaat-ruhsati-ve-insaat-yenileme-ruhsatinin-iptali-nedeniyle-idarenin-katlandigi-giderlerin-ilgilere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/57632cda-85da-4378-8e4a-6f81f3337a54/belediye-gelirlerinin-takiplerinin-eksik-yapilmasi-bazi-gelir-kalemlerinde-tahsilat-oraninin-cok-dusuk-duzeylerde-kalmasi-ve-tahsil-edilemeyen-tutarlarin-yillar-itibari-ile-artmasi http://kamubis.com/decisions/SayistayFinding/63355f34-9124-4de2-8fd8-f5f1e1c3b9ab/tasinir-kayit-ve-islemlerinde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/2f68151c-2a5a-42c6-88e6-035bb02b5103/faiz-giderlerinin-donemsellik-ilkesine-uygun-kaydedilmemesi-ve-tahakkuk-etmemis-faizlerin-tahakkuk-etmis-gibi-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fe9d024c-7737-4927-92db-1d961b60f279/butce-ici-isletmeye-ait-hesap-ve-islemlerde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/e28381d1-6c68-46a0-8859-df94abc8560c/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/da70510d-acd0-4daf-8610-402d08512809/sirket-oz-kaynaklarinin-yillar-itibariyle-eksi-bakiye-vermesi http://kamubis.com/decisions/SayistayFinding/078a095a-0544-4271-ae65-5aa150972898/genel-kurul-tarafindan-yonetim-kuruluna-huzur-hakki-ucretlerini-belirleme-yetkisinin-devredilmesi http://kamubis.com/decisions/SayistayFinding/d8725e13-0c97-444e-93c4-ddf2cd765d50/sirketin-ticari-faaliyet-kapsamindaki-mal-ve-hizmetlerinin-sunumunda-belediye-ve-sirketlerin-calisanlarina-mevzuata-aykiri-olarak-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/1c0d9988-eb3a-4b6f-a9fd-f887f8fac216/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/465f71ba-8ef5-4833-88f9-b9c6dc56c71e/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/1bfec9a6-89c5-419e-be27-69d7217ac7a8/iskura-bildirim-yapilmadan-personel-alinmasi http://kamubis.com/decisions/SayistayFinding/04adcb22-0de6-4512-92c9-64db88e5cf1a/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/672173e1-bcf8-4056-9b34-2a52ef76e78c/atil-vaziyette-bekletilen-tasinmaz-icin-isletme-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/4ee0b484-6c0c-48f2-af82-9e47938b1c84/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/f170672d-dae8-4411-80e7-741ff49a2b7f/envanter-islemlerinin-mevzuata-uygun-gerceklestirilmemesi-ve-demirbaslar-hesabinin-guvenilir-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/50ee5afb-0f89-4d96-93ec-ee1e6bf853de/bazi-tasitlarin-muayenelerinin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/06baf76e-1160-4078-9580-02f92f4bc3fe/yevmiye-sisteminin-mahalli-idareler-butce-ve-muhasebe-yonetmeligi-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/1495091a-80b7-48bf-a91b-71e621aa0733/temsil-agirlama-butcesinin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2cf78dd4-f50c-46aa-83c8-df36adf7757f/mahallin-en-buyuk-mulki-idare-amirinden-izin-alinmaksizin-birden-fazla-dernekle-ortak-hizmet-projesi-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/cf84255c-76d8-41b5-b109-d9be71e19fa0/fon-hesabinda-yer-alan-paralarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/62b1399d-9c76-42f0-95a1-9df614e4496f/sosyal-denge-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/b808245b-7394-42a3-9d5a-4e24aa7f0a4d/belediye-sirket-personeli-dahil-personel-giderlerinin-kanuni-sinirlarin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/3fef0c47-5ef8-4db1-9a17-944631078c98/bazi-is-yerlerine-cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/5ca140cd-6254-4132-90dd-35a4f80aacea/isyeri-acma-ve-calisma-ruhsatlarinin-dogru-ve-guvenilir-veriler-sunamamasi http://kamubis.com/decisions/SayistayFinding/b805be03-7a3e-4dae-ba44-c5a125032b24/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/cba9619c-5ab7-4e68-9f90-c5eb8d3ea7c1/pazarlik-usulu-ile-yapilan-ihalelerde-sikayet-surelerinin-gozetilmemesi http://kamubis.com/decisions/SayistayFinding/beff6f0e-a7c8-4405-b0c4-0f08252a5736/hurda-islemlerinin-saglikli-bir-sekilde-yurutulmesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/7b500b7a-5b28-453f-8ffc-1ec51145c4e9/tasinmazlarin-suresiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/5ff3cb33-7267-45d4-9eba-9badb6eec9be/belediyeye-ait-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi-ve-tasinmaz-kayit-formlarinin-eksik-ve-hatali-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/d97509e6-48e5-4ed5-ba62-fb1b2a464d70/imar-kanunu-uyarinca-alinmasi-gereken-otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c5540762-3b7c-4c2f-8aac-a1b6de68ce5c/avukatlik-vekalet-ucretlerinin-dagitiminin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/b071c40f-e1ff-4e61-9cda-2eecccabfbad/mahsup-donemine-aktarilan-avans-ve-kredilerin-hatali-muhasebelestirilmesi-ve-bunlara-ait-odeneklerin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/241f4883-8883-48f7-8b7b-47958a60264c/asgari-ucret-prim-desteginin-genel-butceye-gelir-kaydedilmek-uzere-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6a9f8153-f2ea-4472-b4b5-8a5ffce3518c/kidem-tazminati-karsiliklarinin-hatali-ve-eksik-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/834702c4-4e84-413b-ba2e-ceeb34cdeba4/banka-kredileri-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3c030feb-6c31-4919-8404-8599b58d5f4b/elden-cikarilan-hurdalarin-muhasebe-kayitlarinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/94c9d3b5-a1ba-4065-9446-c467a46a7408/tasinmaz-icmal-cetveli-ile-muhasebe-kayitlarinin-birbirini-tutmamasi http://kamubis.com/decisions/SayistayFinding/c28f7206-8d49-450c-9508-11222f9b90ba/tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/31b57028-c134-49a4-8f1f-70513630f4cc/tahsis-islemine-konu-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/487a34c6-9e05-4d16-b825-f46bd5cf5d22/satisi-yapilan-tasinmazlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1f03b576-beab-4d2f-9a26-02151b09b42d/kisilerden-alacaklar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1e40567a-751a-49df-832d-4390553c5f7c/universite-kampusunde-bulunan-ticarethanelerin-kullandiklari-su-bedelinin-resmi-tarife-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/0cf6932a-4449-442a-acca-23aa83621414/tarife-yonetmeliginde-bazi-temel-konularin-takdire-birakilmasi-ve-belirsiz-duzenlemelere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/f06d052a-f717-478b-8084-02535dc5cad1/su-ve-atik-su-ucret-tarife-cetvelinde-mesken-tarifesi-ile-bahce-sulama-suyu-tarifesinin-ayni-olmasi http://kamubis.com/decisions/SayistayFinding/d5be61ae-4257-4869-a22c-17afc857ba3a/su-faturalari-duzenlenme-seklinin-kaynak-israfina-yol-acmasi http://kamubis.com/decisions/SayistayFinding/5cb350b5-4254-4d33-8900-0a5742e85c2c/kesin-kabulu-yapilarak-kullanima-alinan-icme-suyu-sebeke-hatlarina-iliskin-harcamalara-katilim-payi-tahakkuk-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1dfff6f0-09f8-4724-a875-a33aaba51b48/kullanicilarin-erisim-haklarinin-ve-uygulamalardaki-yetkilerinin-tahsisinde-ve-yonetiminde-eksikliklerin-olmasi http://kamubis.com/decisions/SayistayFinding/3edc467d-0356-4668-8b7f-fa8da4c44e98/is-surekliligi-ve-yedekleme-yonetimine-iliskin-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/4cb5ff57-d537-4e6c-8ca1-dadfa6a718dd/bilgi-guvenligi-yonetimi-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/a5d185f4-a913-4450-80cc-abb354da4661/toplu-is-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/1e9e6ef3-7f5e-448c-863d-bd3a4e7b81c4/tasinmazlarin-diger-kamu-kurumlarina-suresiz-tahsisi-edilmesi http://kamubis.com/decisions/SayistayFinding/061a2041-f1ca-4a97-8fe0-05df7e5eb090/tasinmazlarin-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b8ff31ef-5c02-4f49-a53f-851e89c5dd93/bazi-tasinmazlarin-isgal-altinda-olmasi-ve-belediye-tarafindan-gerekli-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/150c68f0-a42c-4740-8f8a-902d3c9bc871/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/afa56780-3110-49f5-9943-c3ae93c2d806/tasinirlarin-kayit-muhafaza-ve-kullanimlarinin-mevzuatin-ongordugu-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a093525b-b852-4931-aef2-d55df44d2835/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/417c1ae2-8257-4499-9f8a-4810685dbaa4/imar-cezalarina-iliskin-farkli-mudurluklerde-tutulan-listeler-arasinda-tutarsizlik-olmasi http://kamubis.com/decisions/SayistayFinding/b8d341e9-ee02-4c73-bcff-a0956902ed55/dogrudan-temin-yontemiyle-yapilan-bazi-alimlarda-yasaklilik-sorgulamasinin-yapilmamasi-ve-bazi-alimlarda-isin-teknik-niteliklerinin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/84c6b0ee-527a-4b08-900b-80383d359470/belediyenin-vergi-ve-harc-gelirlerinin-butce-gelirlerine-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/911d3dcf-6a10-44cf-b378-e0218a8362e6/ayni-binada-farkli-siniflardan-emlak-vergisi-mukellefiyeti-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/23a0cacd-3ace-495e-96f7-bcb96edb85fb/muhasebe-kayitlarinin-geriye-donuk-olarak-degistirilmesi http://kamubis.com/decisions/SayistayFinding/e0ad9429-0282-45d4-863b-e77a970a9b29/bazi-muhasebe-kayitlarinda-hatali-hesap-kullanilmasi-ve-kullanilmasi-gereken-bazi-hesaplarin-da-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7ee5eddf-2d7f-4701-978d-e73b58d98a95/derneklerle-yapilmis-ortak-hizmet-projelerinde-mulki-idare-amirinden-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/269017d0-87e9-4871-939d-d67d7c265050/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/258c4376-1243-48f1-9cad-4bb2f5fc3b92/tasinir-mal-yonetmeligi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6a06337b-8337-435e-a029-a6df2b7e8122/tasfiye-edilen-samandag-belediyesi-hizmet-binasi-insaatinin-atil-durumda-birakilmasi http://kamubis.com/decisions/SayistayFinding/5aef0455-f71c-491b-8945-25be83c248aa/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/6dde0298-1ba7-4d9c-a492-84f463e64246/elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/cd9e4b47-becf-4ea1-8135-5657bfa5c38d/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/dd51a9fe-e89e-43d3-8201-cec37145b3bd/dolu-olan-mudurluk-kadrolarina-baska-mudur-ve-memurlarin-vekaleten-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/db80e769-2a3d-4822-8508-5db23c31d0ef/mal-alim-isinde-mevzuatta-ongorulmeyen-sekilde-fiyat-tespit-edilerek-is-artisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/dc9aeb47-90ff-40f1-bbeb-3ef94d89994e/tasarruf-tedbirlerine-uygun-olmayan-alimlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/ba33604e-040c-4866-b4ef-cb85dc39135f/isgal-edilen-tasinmazlarin-tahliye-islemleri-baslatilmaksizin-ecrimisil-karsiligi-kullandirilarak-ecrimisilin-olagan-gelir-yontemine-donusturulmesi http://kamubis.com/decisions/SayistayFinding/3a4f90c6-1afb-49c4-b617-fcade90c1c50/tasinir-mal-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b6a84af1-aa76-4463-9c21-337e3d26ceb1/turkiye-belediyeler-birligine-aktarilan-paylarin-kamu-idareleri-paylari-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/0ef55373-3947-4d9d-ab1b-3d5ec4188c1f/kazi-gelirlerinin-belediye-tarafindan-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/8d742718-56ba-4b9f-b69e-5a4542b718cb/nazim-imar-plani-ve-uygulama-imar-plani-kesinlesmeden-belediye-tarafindan-imar-uygulamasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/ffc87b1c-808f-4745-96fa-d391cc0b6932/kamulastirilan-tasinmazlara-iliskin-bilgi-ve-belgelerin-tapu-mudurlugunden-alinmamasi http://kamubis.com/decisions/SayistayFinding/00503c9c-0b72-4786-9d2d-76717c0b7faf/ayri-bir-banka-hesabinda-izlenmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-aktarilmasi http://kamubis.com/decisions/SayistayFinding/8df6d9fd-c451-4a44-8c93-ab4123d68822/kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/818b3930-1ba4-4aac-b340-bd76ae96684d/santiye-alaninda-depolanan-kumlarin-ilk-madde-ve-malzemeler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ef4bae10-b8eb-4cb6-b144-62c2f04471b7/iller-bankasi-ortaklik-payinin-mali-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/4eb2f138-f6d0-4ee5-9d56-8949ad33f913/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/76d339f1-54c6-4200-be13-fa06d5b31477/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/058acef1-c538-40a3-b516-ec691fbc56c5/tasitlarin-ve-is-makinelerinin-hurdaya-ayrilmasi-satilmasi-ve-envanterinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/548b77a1-c723-436e-a241-aee1346a5901/tasinmaz-form-ve-icmal-cetvellerinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/06da7e7a-6f8a-40eb-98d5-e98b5cf94695/belediye-tasinmazlarinin-mevzuat-hukumlerine-uygun-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/99e767f9-dac4-47f3-a6ac-82abf725e36a/mevzuatinda-belirtilen-tutari-asan-taahhut-evraki-ile-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/f2039a8c-a97d-4620-a6a7-3193367f0e29/harcama-birimlerince-on-mali-kontrol-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b2285fc-33a9-4179-adae-6358411085e7/yevmiye-numaralarinin-tarihe-uygun-olarak-muteselsil-sira-takip-etmemesi-ve-bos-yevmiye-maddeleri-bulunmasi http://kamubis.com/decisions/SayistayFinding/058838dd-3c07-4348-a399-1441178fa157/hatay-su-ve-kanalizasyon-idaresi-tarafindan-belediye-adina-tahsil-edilen-vergi-bedellerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0b662859-1263-4403-b856-22e6f14c8946/belediyenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/05be9df4-6161-4775-a7b6-57e0060736fb/ataturk-sahil-parki-peyzaj-duzenlemesi-yapim-isinde-tahsis-sartina-kiyi-kanununa-ve-projeye-aykiri-yapi-imalatinin-olmasi http://kamubis.com/decisions/SayistayFinding/7368e5db-12d7-41f3-b6e8-2c1df50a5f1d/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-ihalesiz-devredilmesi http://kamubis.com/decisions/SayistayFinding/a7b0f3fa-45fe-45bc-a2e9-726c6146c9bb/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/fa244b27-2e04-424b-b16a-891010fd2e67/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyeri-ve-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7fbbc952-d471-460b-abf4-e7b9e99746f1/ilce-sinirlari-icinde-faaliyette-bulunan-bazi-isyerleri-icin-cevre-temizlik-vergisi-mukellefiyetinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/60d575de-7a7f-4017-83ba-97544c876d71/gelir-kalemlerinde-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/da38e27e-6b96-442b-b136-52e51405e7b1/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/6540f07d-22ae-40d6-acac-baf5e7a9b4f6/belediye-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-ecrimisil-tahsilatlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/a5475ef6-1e72-4c76-83f0-df98565f805c/tasinir-niteliginde-olan-tesislerin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e3c84669-a7f8-42f3-aa17-26f5ac42b00d/satin-alinan-tasinirlardan-bazilarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/cd2d7769-58eb-4296-8382-5e3af353349d/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/94f0df65-b602-4b98-9022-007141c0cd43/amortisman-uygulamalarinda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/449d0e12-d16e-4b6d-af3f-26131848768a/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/c07cd214-e04a-4321-891b-0475dca444d7/baska-kamu-idaresine-ait-olan-binanin-tahsis-olmadan-idare-binasi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/62a182dd-96f3-497b-ab50-4bfd9c56abcf/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/ff1ee33f-edea-4d10-aea5-3256e7e43238/yevmiye-defterinde-bos-yevmiyeler-birakilmasi-gecmise-yonelik-kayit-ve-mukerrer-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/96864454-6280-4e1b-bf32-6ed82e83f9d0/su-ve-kanalizasyon-idaresinin-yonetim-organlarindan-biri-olarak-sayilan-denetciler-muessesesinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6611de73-b14b-48d9-a429-2bc1b09f0292/yonetim-kurulu-uyesinin-baska-bir-yerde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/742845f3-ea2f-4c97-a76e-ac2016b5d06e/dolu-olan-genel-mudur-kadrosuna-birden-fazla-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/ce7fac39-6e51-40e1-b461-939af0c764b3/faaliyeti-olmayan-daire-baskanligi-kadrolarina-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/95e12c88-a19e-476b-9f86-f61bd17436ba/daire-baskanligi-ve-sube-mudurlugu-kadrolarina-mevzuata-uygun-olmayan-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/cc73b8e3-c3c1-4694-bfa8-79455b15984c/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c6eed3d8-5c0e-4f0a-9a8b-9c0b28cf1327/su-ve-atiksu-tarife-bedellerine-iliskin-maliyet-hesabinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8bcbaf36-ad6b-444a-ac5d-feb3dd0639d7/abone-bilgilerindeki-eksiklikler-sebebiyle-icra-takibinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/0608944a-b091-4510-accd-5f2609adfd50/bazi-tuketicilere-abonelik-sozlesmesi-olmadan-hizmet-verilmesi http://kamubis.com/decisions/SayistayFinding/a5108f21-9614-41af-ab72-78b06f727cf0/idarenin-bazi-gelir-kalemlerine-ait-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/9f8f8219-608f-4319-b936-a242d0718622/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c75c7032-5883-46d3-9e9a-6f999f56ebd6/mevduat-hesaplarindan-elde-edilen-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/71ef7902-8353-4678-95ff-d6afd02dbd9a/kiraya-verilen-tasinmazlarla-ilgili-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/16ce08c7-b740-43cf-99ac-dd672b445954/mahsup-suresi-gecen-is-avanslarina-iliskin-gecikme-zamlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/847dd8a3-06e5-468d-8cbb-5b3a0b417ff6/cesitli-kanunlar-ile-yapilandirilmis-alacaklarin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/98358753-12d2-44cc-b1e2-05b01ad647b0/diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a4e82f8b-f3f8-4b96-882f-a14e5ec898ae/banka-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabi-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/f06aaa8a-5ebd-4bf8-9994-ab47c02a9486/kasa-hesabindan-bankaya-aktarimlarin-gunluk-olarak-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/6d5b3276-9c6c-4cfa-bdd7-7d723eacf2a4/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2fb25305-5f05-45d1-9c45-cff59955d3aa/mali-tablolarin-kurum-tasinmazlari-hakkinda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/96ff7ae7-61a4-4c00-9d89-908aee7ae454/ticari-faaliyet-konusu-olmayan-mal-ve-hizmet-alimlarina-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/10858221-a8cf-4d13-8127-1a868be662aa/sozlesmelere-dayanilarak-girisilen-taahhut-tutarlarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/fbc66edf-301b-4454-a37f-ad8af4adc7a2/fehime-ve-hatice-sultan-yalilarinin-restore-edilerek-isletilmesi-isinde-sozlesmeye-aykiri-davranan-kiraci-hakkinda-sozlesmesinde-belirtilen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/96e68c19-9f98-41e2-acfe-699d3d7cd353/belli-bir-kira-bedeli-ile-belediye-sirketine-tahsis-edilen-tasinmazin-herhangi-bir-kira-geliri-tahsil-edilememesine-ragmen-idare-tarafindan-bedeli-karsiliginda-geri-kiralanmasi http://kamubis.com/decisions/SayistayFinding/a24f8b3c-bf15-4d98-99e8-93c9e23950fa/bazi-ihalelerde-yeni-birim-fiyatin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/8ade5984-d1f9-4559-90c1-43a5da87c99b/belediye-sirketine-ihale-ile-verilen-is-kapsaminda-yapilmasi-gereken-tahsilatlarin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/e912f458-203a-47b6-b81f-aaa0e1a4e48c/idarenin-mulkiyetindeki-toptanci-hallerinde-bir-kisiye-birden-fazla-is-yerinin-kiralanmasi http://kamubis.com/decisions/SayistayFinding/9a70d31f-976e-4095-b3bc-c1d5b7c0fab2/gecekondu-fonundaki-paralarin-fonun-amaci-disindaki-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7333120d-d622-4484-a064-20af698a734b/bazi-iskelelerin-sehir-hatlari-asye-devredilmesine-iliskin-olan-buyuksehir-belediyesi-meclis-kararinda-bu-alanlarin-ucuncu-kisilere-kiralanmasinda-rekabeti-engelleyici-kosul-yer-almasi http://kamubis.com/decisions/SayistayFinding/12d575ff-a0a3-4de9-a60b-73baa9f5bce3/suresi-gecmis-teminat-mektuplarinin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/e1a590bb-857f-4fa3-9f1c-17ede71e14e0/spor-tesislerine-ait-ucret-tarifesinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/99fd3300-dc9e-4489-bd50-0711cc128b11/sosyal-yardim-odemelerinde-mukerrerlik-kontrollerinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/925121bd-0bbd-440c-8958-997f30f98a4a/istanbul-bayrampasa-otogarinda-ruhsatsiz-olarak-faaliyet-gosteren-is-yerlerine-idare-tarafindan-herhangi-bir-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/2186c7b0-06a1-4c7f-baa5-274e160b0392/altyapi-kazi-alanlarina-yonelik-yapilan-denetim-ve-kontrol-faaliyetlerinde-butunlugun-saglanmamasi http://kamubis.com/decisions/SayistayFinding/8ae9ea8b-86df-45d3-b6d5-036b96370575/kazilardan-elde-edilen-gelirlerin-bazi-ilce-belediyelerine-tam-olarak-ve-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9a190200-7ffa-4215-82c1-31f33c2d4cb0/elektronik-ulasim-yonetim-lisansi-olmayan-kisilerin-taksi-yonetim-hizmeti-vermesi http://kamubis.com/decisions/SayistayFinding/0b4acc94-8e02-450c-b7dd-4682e6277463/toplu-tasima-hizmetlerinde-mevzuatta-yer-almayan-kisiler-icin-ucretsiz-tarife-uygulanip-bedellerinin-butceden-odenmesi http://kamubis.com/decisions/SayistayFinding/d487cd45-efe0-49ee-abd7-1e915c937698/istanbul-geneli-asfalt-yapilmasi-isinde-yaklasik-maliyetin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/50501582-0fdd-4abc-bb92-3fcde4303252/mal-aliminda-mevzuata-aykiri-surec-isletilmesi http://kamubis.com/decisions/SayistayFinding/8176f26c-1798-4bcb-af77-4e074ec80d42/bazi-mal-alimlarinda-mevzuatin-ongordugu-limitlerin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/f7bd2f04-6498-406e-8f23-e73acfed9bce/aralarinda-dogal-baglanti-bulunmayan-islerin-birlikte-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/8024c317-c42d-4eec-8246-d247ce22dfb9/asiri-dusuk-teklif-sorgulamasi-yapilan-yapim-isinde-kesin-teminat-tutarinin-eksik-alinmasi http://kamubis.com/decisions/SayistayFinding/a982b0f4-ae36-4e35-b4ad-5af69ddb2b45/kis-sartlari-ile-mucadele-calismalari-hizmet-alim-isinde-sartnameye-uygun-olmayan-arac-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ccc9f450-7e7a-4a50-840a-0235d41f46d1/elektrikli-eglence-ve-ulasim-araclarindan-tahsil-edilen-isgal-harcina-dair-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/32e3be2e-b799-4931-8c36-9edcd3b848a8/ticari-taksilerin-taksi-yonetim-merkezine-kayitli-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/7da5b973-0f44-4c27-9acc-cfd0d00f2653/buyuksehir-belediyesine-birakilan-spor-tesisi-alanlarinda-yer-alan-reklam-unsurlarinin-vergilendirilmesine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c308985a-4d49-4639-9a77-8401af1a8c0f/tahakkuk-eden-bazi-gelir-kalemlerinde-tahsil-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/831fe08c-7a8a-48ff-bfbe-fd97550237ac/kiptas-ile-yapilan-protokole-istinaden-idareye-devredilmesi-gereken-tasinmazlarin-bazilarinin-henuz-devrinin-alinmamis-olmasi http://kamubis.com/decisions/SayistayFinding/74b270c8-3bb7-4811-b7b5-a751a8a657d2/dernek-binasi-olarak-kullanilmasi-amaciyla-kiraya-verilen-binada-sozlesmesine-aykiri-olarak-ticari-isletme-bulunmasi http://kamubis.com/decisions/SayistayFinding/80724601-1586-497c-8a15-1ae5bf797e5f/bir-spor-kulubu-ile-bir-dernek-lehine-usulune-aykiri-olarak-kurulan-mulkiyetin-gayri-ayni-hak-tesisinden-soz-konusu-kuruluslarin-yararlandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/c8f1c249-d1dc-49bc-be66-ba68e620f00d/idarenin-mulkiyetindeki-veya-tasarrufundaki-tasinmazlarin-ecrimisil-karsiligi-kullandirilmasi-ve-bu-uygulamanin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/262f2953-0983-4eeb-92e3-044e16c1ff1d/idarenin-hukum-ve-tasarrufu-altinda-olan-ve-imar-planinda-yesil-alan-ve-park-olarak-gosterilen-bazi-tasinmazlarin-ecrimisil-bedeli-karsiliginda-isgalci-durumda-bulunan-site-sakinlerinin-kullanimina-birakilmasi http://kamubis.com/decisions/SayistayFinding/43a38433-adbc-4c2f-807c-2f9f75db8810/dispanser-yapilmak-uzere-intifa-hakki-tesis-edilen-idare-tasinmazinin-intifa-hakki-sozlesmesindeki-suresi-sona-ermis-olmasina-ragmen-teslim-alinmamasi http://kamubis.com/decisions/SayistayFinding/abe5d161-aeb1-4da0-8ad3-0373a0b30ccf/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-elektrik-dagitim-sirketlerine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/15c9c146-9f8b-48e7-ae6a-7f950e99e338/tasinmazlarin-mevzuata-uygun-bir-islemle-tesis-edilmis-hakka-sahip-olmaksizin-ve-herhangi-bir-kullanim-bedeli-odemeksizin-ucuncu-kisilerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8b585d4a-a3e2-444d-9f14-7856e65272e2/idarenin-mulkiyetinde-bulunan-tasinmazin-tahsis-ve-kullanimina-iliskin-hatali-islemlerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/bc8004cd-aaa1-4071-9580-5e85ce3bf839/yevmiye-islemlerinde-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/2ca043e6-079c-4688-abcd-a80545f5d6a9/belediye-kanununun-75inci-maddesine-aykiri-olarak-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/16d751cb-6781-45e0-b732-6ae0d86a3f31/kullanilan-tuketim-malzemelerinin-zamaninda-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/accaa44b-1240-4b87-af6a-bd3fbfed8004/merkezi-idare-vergi-gelirlerinden-alinan-paylarin-tahakkuk-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/82d8fba0-0d14-4928-8177-8f0d9b862a2a/tasinmazlara-iliskin-envanter-bilgileri-ile-muhasebe-bilgilerinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/a83919aa-a24b-4027-9a73-7ded1acd4cb1/depozito-ve-teminatlar-hesaplarinin-kullanilmasinda-donemsellik-ilkesine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/fc63871a-a6d2-4f2f-ade2-5778617e3065/altyapi-kazi-izni-harclarinin-ve-kazilardan-elde-edilen-gelirlerin-tahakkuk-ve-takip-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/927d12bf-78ed-489c-a07d-c127451ae127/asfalt-hibe-isine-iliskin-muhasebe-kaydinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/15aed026-d78f-41c8-b6ec-cb7c26293b17/bircok-mal-ve-hizmet-alimlari-karsiliginda-odenen-katma-deger-vergisi-tutarlarinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/00b9dba4-21b5-4a1b-bc32-7aeb9b85585f/idarenin-imkanlari-ile-imal-edilip-kullanima-sunulan-tasinirlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a67644ff-d6e4-4dac-8040-61de8e3b432a/uzun-vadeli-diger-ic-mali-borclar-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3aa2bdf4-479a-4a93-92e4-71ee57548eed/yillik-faaliyet-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/99505952-ffb3-4853-af96-4f1a8f7488aa/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/580b3175-4bfd-49a9-8316-c711adf74d83/sosyal-guvenlik-kurumuna-zamaninda-prim-yatirilmamasi-nedeniyle-gecikme-zammi-odenmesi http://kamubis.com/decisions/SayistayFinding/cf749fea-a394-4162-a699-268db0d06cd4/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/17421149-7f52-45bb-b564-b331d6f34dbc/dogrudan-temin-kapsaminda-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d1d12838-78a4-4ae5-b5ef-4b100a53d374/iscilerin-yillik-ucretli-izinlerinin-zamaninda-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/69a89f33-9708-4e33-9904-7648b5175437/yevmiye-defteri-icin-mevzuatta-belirtilen-duzenlemelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/da66d0bd-31ff-49b7-bccc-0b13eb137285/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/17982b5b-168e-4615-ade3-0165e62278cd/gecerliligi-kalmamis-teminat-mektuplarinin-kurumun-muhasebe-hesaplarinda-bulunmasi http://kamubis.com/decisions/SayistayFinding/4257baed-eaca-44d3-abef-507e35282f3f/belediye-bunyesinde-iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/22615c0a-47c4-4ef8-903a-2bdee92b135e/tasinmaz-kayitlarinin-kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7c46edc7-6d8d-4737-befa-89cf1dbfe158/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e14de36c-767f-455e-bcc8-4626402e9500/birikmis-amortisman-tutarlarinin-duran-varligin-kayitli-degerinden-yuksek-olmasi-ve-bazi-maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/04706b25-2583-48a8-91fb-5f3ce1bfe8c8/belediye-personeli-surekli-isciler-ile-dogrudan-hizmet-alimi-kapsaminda-calisan-isciler-icin-kidem-tazminati-karsiliginin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/887c4b52-fff5-4a22-a01e-f5f57f86443a/belediyeye-tahsisi-yapilan-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/4a514ffd-f37b-46db-a9e9-41e8cc758363/idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-verileri-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/9f3a406c-ee9f-4808-8fba-336ee93fd740/sermaye-taahhutleri-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/91f7c980-fa6f-4ac5-83e6-f4c3a4eff5b4/kalkinma-ajansi-payinin-ilgili-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9e6cb38b-6d46-4b66-b11f-2a75838f1029/yeniden-degerleme-orani-kadar-artirilmasi-gereken-bazi-vergi-ve-harclarin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/0db78d77-9b1b-431c-a480-c09768d057a8/gelir-kalemlerinin-bir-kisminin-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/a59d39aa-679c-4b71-9f78-56ece3c3b174/yevmiye-defterlerinde-bos-yevmiye-kayitlarinin-bulunmasi-ve-geriye-donuk-kayitlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/4d7e2c8d-1add-42d5-b868-f027c0c818e8/sermaye-tutarlarinin-isletilmesinden-dogan-zararin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2640f5a5-a2f5-4456-b8a6-38dbf9cbd4f7/dogrudan-teminle-yapilan-bazi-alimlarda-piyasa-fiyat-arastirmasinin-tek-kisiden-fiyat-alinarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/7807be63-1e9a-4eb8-befc-55e466835bcc/dogrudan-temin-ve-pazarlik-usullerinde-yasal-siniri-asan-islerde-kamu-ihale-kurulunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/12f1aa91-c9a2-45d7-a3ae-112ef19026ac/mevzuata-uygun-olmayan-is-eksilisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/432dd579-dc36-4247-8fad-9e1ea305f3d0/on-mali-kontrole-tabi-taahhut-evraki-ve-sozlesme-tasarilarinin-bazilarinin-mali-hizmetler-birimine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ae829f37-3bd6-47b2-9ab3-908a17ec905b/gecekondu-fonu-hesabina-aktarilan-paylarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/262f038f-a534-41bd-9e35-8625872ca967/kiralik-yerlerin-katma-deger-vergisinin-indirim-konusu-yapilmamasi http://kamubis.com/decisions/SayistayFinding/26e769a8-15f9-4861-b060-23daf853d286/kamu-kurum-ve-kuruluslarina-yapilan-tasinmaz-tahsislerinde-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7d20744e-af0d-4681-b9ab-345396138207/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/78b2d165-82fd-4172-8f7a-3d8054797fa8/amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/d724796a-a7e2-4059-a796-cbf2c56b0a0e/bazi-bilgisayar-yazilimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/988cdf6f-7324-4fa1-a672-966b2b78d3a9/bilancodaki-donem-olumsuz-faaliyet-sonucu-hesabi-ile-faaliyet-sonuclari-tablosundaki-faaliyet-sonuclari-hesabinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/478e9e2e-f4a3-44df-924e-ed660ac58cde/belediyenin-sirketlerdeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/809c923d-17a6-4726-94bc-5c0d516cff60/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e7717a97-1c95-4797-9dd2-0fecb8e5fdf6/aktif-olarak-faaliyette-bulunmayan-ve-her-yil-zarar-eden-sirkette-11-yonetim-kurulu-uyesi-bulunmasi-ve-uyelere-huzur-hakki-odenmesi http://kamubis.com/decisions/SayistayFinding/9963c136-36dd-4320-b4a1-2c84e285bd84/yevmiye-numaralarinin-duzenli-ve-muteselsil-olmamasi http://kamubis.com/decisions/SayistayFinding/264d12f1-8647-48a9-a047-db37ddf2116c/kidem-tazminati-karsiliklari-hesaplarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3dbfe6d2-ba65-4296-83dd-702beca0d71b/tasinir-mal-yonetmeligine-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/eef58d7b-e019-4bb2-9032-05bdd27cebf2/tasinirlara-iliskin-fiili-durum-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi-ve-donem-sonu-tasinir-sayimlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bbb627d1-453d-4c0b-a2d6-e9c16a43d0bc/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/048bee86-7b7c-4721-97f6-c227fd5821f8/isveren-hakedislerinin-odenmesinde-sosyal-guvenlik-kurumuna-iliskin-borc-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/96d0a165-dedf-4762-9bf1-6a8ce950ac4b/isverenlerin-hakedislerinden-kesilmesi-gereken-asgari-ucret-destek-tutarlarina-yonelik-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e8c5d44f-a528-4682-aa07-aff33a095319/mahalli-idare-sirketinde-gecici-isci-statusune-gecirilen-iscilerin-hakedis-odemelerinde-sirkete-odenen-kar-payi-matrahina-sozlesme-ve-genel-giderlerin-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/26e04307-b41d-4824-a94c-cb9dc4b5bea0/belediye-sinirlari-icinde-faaliyet-gosteren-dogalgaz-dagitim-sirketine-ortak-olunmamasi http://kamubis.com/decisions/SayistayFinding/fc660b88-1063-4967-8366-d3fa9662a9d0/servis-dolmus-ve-taksi-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/a63a52ad-1fee-459a-b093-1688c5794661/2886-sayili-devlet-ihale-kanununa-gore-kiraya-verilmesi-gereken-tasinmazlarin-isgaliye-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b087cbcf-2eea-488f-9cfa-0827f8b578d3/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4870d0e9-6de4-4c0c-ae8e-ba461df2c428/belediye-mulkiyetindeki-bazi-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/c571d4a1-cb47-40ae-8882-b59cbeee7d55/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/acd0ac01-f69c-4c10-9efe-bb2babc16d2b/dogrudan-temin-alimlarinin-ekapa-kaydedilmemesi-ve-10-sinirinin-kamu-ihale-kurulundan-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/d7db059e-e3e9-4e98-bfe8-72279ddcb400/butun-riskler-all-risk-sigorta-policelerine-iliskin-uygulamalarin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/7fc81fa0-f630-408c-9a66-7e3d69f99331/binalara-iliskin-yapim-isi-ihalelerinde-birim-fiyat-teklif-almak-suretiyle-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/be361fd2-f799-46f7-a8f4-32ebdc73732f/ruhsatsiz-isyerleri-ile-ilgili-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1a460375-c183-429e-a70a-0601de060b62/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/8ede9873-6ec8-4928-a3bd-2992d9799518/su-kayiplari-teknik-usuller-tebliginde-ongorulen-bazi-uygulamalarda-eksikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/82a8d385-0ba9-474e-9d93-18626ad949fd/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/db6ca822-66bf-4356-a3f8-e6d1842bf93b/su-tesisi-ve-kanalizasyon-harcamalarina-katilma-payinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9b120a99-7a95-4414-9f6f-a32a629ad090/sariyer-halk-kart-ile-yapilan-nakdi-sosyal-yardimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f9b943f7-a3c7-4421-8c6a-180a454cfa94/bilgi-guvenligi-yonetimi-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/7b62b0b0-c532-4bb6-99ca-292a8a6a72a2/kiraya-verilen-tasinmazlardan-bir-kisminin-su-aboneliklerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f0593ac3-d5e3-4386-ac0e-e68afd7f96da/gunubirlik-kiralanan-yerlerin-mesken-abonesi-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/cc30feba-d076-4de0-a7c4-4ef4761c5513/kurum-istirakine-kiraya-verilen-ilan-ve-reklam-unsurlarinin-bir-kismindan-vergi-alinmamasi http://kamubis.com/decisions/SayistayFinding/e6d7054e-1189-47d6-b8ef-92f60c40da9b/sebeke-suyu-abonesi-olmayan-ancak-atiksu-sistemine-dahil-olan-abonelere-cevre-temizlik-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/93fa3eda-b5f4-42fc-b90a-5179288a6641/bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7bd61efc-ebe2-4412-8777-4ec3cf567d2e/otopark-hesabinda-biriken-meblaglardan-cari-hesaplara-aktarma-yapilmasi http://kamubis.com/decisions/SayistayFinding/79bb2077-f564-4bae-bb33-ab904a8bd004/kiraya-verilen-otel-ve-benzinlik-isletmesinde-sartnameye-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/1e7fbce6-76b1-4aa8-8135-18eadaae6382/isyerlerine-yonelik-cevre-temizlik-vergisi-tarifesinin-belirlenmesi-icin-gerekli-olan-bina-derecelerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/065c4061-9b30-4f2e-b3b6-5ab4db11eacd/bazi-isyerlerine-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/28198612-b981-4f28-8744-35a5a79b8299/kurum-alacaklarina-yonelik-tahsilat-ve-takibat-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/a204fe47-e8da-40b6-9f32-57c1db1017cd/kiraya-verilen-duran-varliklarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a74acc5a-1344-4037-8c33-2a22eb8ba838/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/df759e9e-2c18-4865-a631-7713430d4a4c/amortisman-tutarlarinin-duran-varligin-kayitli-degerinden-yuksek-olmasi-ve-varlik-grubunda-kayitli-varlik-bulunmasina-ragmen-bazi-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/44419856-d0dc-47b8-bfca-914477560b3c/kurumun-kullaniminda-veya-yonetiminde-bulunan-tasinmazlarin-degerleme-calismalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/40832331-4a3c-4ba4-a0f8-212e24bd16f1/belediyenin-ortagi-oldugu-sirketlerde-idareyi-temsil-eden-yonetim-kurulu-uyeliginin-usulune-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/d0296ec1-6e72-40ec-93dd-d4630b422382/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/fc8c5e87-e194-44a0-a57d-e7e311a2c5a2/696-sayili-kanun-hukmunde-kararname-kapsaminda-belediye-sirketinde-isci-statusunde-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3dfdc87c-0213-4235-a7de-df6e315eb5ca/yapilmakta-olan-yatirimlar-hesabinda-takip-edilen-yatirimlardan-tamamlananlarin-ilgili-oldugu-maddi-duran-varlik-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/4f92183d-ea12-4ab7-b079-e5f0256453ae/kuruma-ait-tasinmazlarin-muhasebe-kayitlarinda-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ae10bbc3-1918-42bf-8a1e-ae625b330b0a/iscilere-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/baff5c97-46fb-4b03-92ce-9526fc9ab008/kiraya-verilen-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/084574d7-111f-4afc-b48a-041e40a5750b/otopark-bedellerinin-yonetmelige-uygun-olarak-ayri-bir-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fa15fd52-fbd7-43df-bd99-870a7d5d2359/iscilerin-yillik-izinlerinin-kanunlara-uygun-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fb2094e2-3e08-4c6f-819e-c9fad4c586a2/belediye-lehine-hukmedilen-vekalet-ucretlerinin-hizmet-satin-alinan-avukatin-hesabina-yatirilmasi http://kamubis.com/decisions/SayistayFinding/ca7b0cc6-f423-4599-ae88-e0664c37a86a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/88534878-f0ec-4c2b-bb53-9f6496f2c6e4/herhangi-bir-sozlesmeye-dayanmadan-belediye-sirket-personelinin-kurumda-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/d42874ec-437f-4943-adc1-9c91eb3e8468/kidem-tazminati-karsiligi-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5d7f9eac-6e30-4a0d-9cbc-295f4d9199a0/bilancoda-yer-alan-maddi-duran-varliklar-hesap-grubunun-mevzuata-uygun-muhasebelestirilmemesi-ve-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/04b34bf5-c6c2-457a-936b-304bd50d8746/tasinir-mallara-iliskin-muhasebe-kayitlarinin-usulune-uygun-tutulmamasi-ve-dogru-bir-sekilde-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/37961fa0-4e01-4d98-b38c-88e3aba238fb/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/3223bc86-d105-4a5a-878c-6812bb3e0421/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/4c1f57c0-68c0-44b5-8eed-678e60836a51/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/66b22058-ae1a-450a-9e0e-c6fda69ebee1/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/b8d38984-c575-473e-98c7-fabaef90093e/bazi-avans-ve-kredilerin-yasal-sure-icinde-mahsup-edilmemesi http://kamubis.com/decisions/SayistayFinding/a6b6c539-8804-48b6-9477-37a085d6840f/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/f53a05bb-c3de-4ada-a7c8-d4e34a0d7d08/yevmiye-defterinde-bos-yevmiye-numaralarinin-bulunmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/3a658b77-621c-4731-b348-3287b5fc9f3d/borc-stokunun-borclanma-sinirinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/572276b0-654c-4931-8022-1c06eeeea3c5/tasinir-islemlerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7b4d75c4-c6a1-4c25-bbb3-0a7ac9cb93a3/mevzuatinda-ongorulen-oranda-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/f78b5849-0569-405b-94e8-ab5c31c023ee/ic-denetci-kadrosunda-bulunan-personelin-fiilen-bu-gorevi-yapmamasi http://kamubis.com/decisions/SayistayFinding/2b21cc0d-bea5-4271-8cc1-e58eef33c2dd/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4d5c8098-a23a-4d1f-8723-02363d92acbf/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/c2d96703-19da-478f-a5a7-b943aeee6230/istihdami-kanunlarla-zorunlu-tutulan-kesimlere-mevzuatta-ongorulenden-az-istihdam-saglanmasi-veya-hic-saglanmamasi http://kamubis.com/decisions/SayistayFinding/90c5ea2d-a20d-4481-b7bd-6477dd5a7614/yerebatan-sarnicinin-belediye-sirketine-usulsuz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ebc3b10c-8260-41f7-96db-905a5f3be05b/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6858d85f-8c81-4190-a97f-b05fd59a58ba/kazi-bedellerine-iliskin-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-tutarlarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9c4d7b93-40d6-40c5-b9ad-227343c902d1/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/98437027-5b16-4b8d-90df-23ee99de71c4/gecekondu-fonu-gelirlerinin-takip-ve-tahsili-ile-kullanilmasinda-hatali-islemlerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/bd9b4b19-9b0d-4a6d-b063-e859683082d4/eglence-vergisi-mukellefi-olan-bazi-is-yerlerinde-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ce7fc477-4f1a-41ba-ac84-211f347f420d/belediye-sinirlari-icinde-bulunan-atm-alanlarinin-ucret-tarifesindeki-bedeller-uzerinden-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/9fb22c0b-a5c4-4c9f-84c2-da02341665e7/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-mevzuatinda-ve-kira-sozlesmelerinde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c5d0c726-f81d-4e41-8a82-d27f663de3fe/ecrimisil-karsiligi-kullandirilan-bazi-idare-tasinmazlarinin-ecrimisil-bedellerinin-tespitinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2e1f5e3a-dc6f-4e06-b395-5b9c32100ae6/gecerlilik-suresi-dolan-teminat-mektuplarinin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/2957280c-a20f-4482-b860-a2347048a35a/idare-tarafindan-sartli-bagis-olarak-alinan-tasinmazin-imar-durumuna-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/456d2a87-c467-4d8e-a408-a888f8153f7e/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-turkiye-elektrik-dagitim-anonim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/86b3eae2-a158-4117-a5ab-1a5b849fd185/kiraya-verilen-tasinmazlarin-ve-kira-gelirlerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5adba6ef-0483-4963-961a-58a945f6ca8f/idarece-satilan-arsalarin-muhasebe-cikislarinin-kayitli-degeri-uzerinden-yapilmasi-gerekirken-satis-degeri-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/10e45237-b761-455b-8c1a-e22d5ddfb143/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/6b75275f-343a-4c75-bb0e-c24f6b794bdd/idareye-bagislanan-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5adce386-b850-4bc8-a705-a03ef9c437db/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/14c4aae9-8ff4-4555-a4f8-01ebd9c8fdb3/buyuksehir-belediyesi-sinirlari-icerisindeki-bazi-isyerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/c571471b-1894-4835-84c7-e0c8a84556ef/telekomunikasyon-altyapi-ve-sebekelerinden-alinan-gecis-hakki-bedellerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7a261ff2-e547-45cd-be9b-827d96a135c1/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ec254964-c06b-46db-8a20-976ad6431814/belediye-tarafindan-sirkete-ihalesiz-olarak-devredilen-yerlerin-sirket-tarafindan-pazarlik-usulu-ile-kiralanmasi http://kamubis.com/decisions/SayistayFinding/4df8ba54-547d-4202-a3fd-c43309c499ea/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/2cef1631-d12c-4a21-9f4e-7d649479ddfc/isletilmesi-devredilemeyecek-olan-belediye-mulkiyetindeki-yerlerin-ihale-yapilmadan-belediye-sirketlerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/81746e74-4543-48ca-8bac-40d77e65b9a7/altyapi-yatirim-hesabinda-biriken-meblaglardan-cari-hesaplara-aktarma-yapilmasi http://kamubis.com/decisions/SayistayFinding/64f207c8-d9a2-450b-9b8b-62db25f0a45c/bazi-maddi-duran-varliklarin-ilgili-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5d94c438-5eb7-4061-af83-d436e2e7aa65/odeme-suresi-gecirilen-abonelik-ucretlerinin-takip-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/50ee574d-6c8e-4e68-a5a2-1d9c2ba6ff43/iller-bankasindaki-sermaye-payinin-bilancoda-fazla-gosterilmesi http://kamubis.com/decisions/SayistayFinding/36d122aa-f422-4047-acd8-1a8970077028/gecici-kabul-noksanlari-kesintilerinin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/03a756e1-2958-4369-b770-a105941d609a/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7c0ec77e-ab03-46bb-80bf-d900afba6832/parasal-limitler-dahilinde-yapilan-mal-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/1964b9db-988a-4882-8e3c-29f5cbb31035/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6f56adca-1ce3-4688-898a-b2f08046cfeb/hizmet-alimi-isinde-kamu-ihaleleri-temel-ilkelerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/90e30233-5096-4c4a-8c76-17086d7a0ffc/gelir-kalemlerinde-tahsilat-tahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/cb54109b-1dd0-48b6-bd99-268b135b3679/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b35cc290-296c-4651-aec4-c21d1a13fbfc/balikesir-su-ve-kanalizasyon-idaresi-tarafindan-belediye-adina-tahsil-edilen-vergi-ve-kati-atik-bedellerinin-zamaninda-ve-tam-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7ba1efb8-b109-4095-ba0c-6ff9d5591012/kurum-mali-tablolarinda-yer-alan-tasinmaz-hesaplarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/81a166a6-fa8e-4ec3-b74b-0ffd0de50aae/ilk-madde-ve-malzeme-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/efb0c390-a3f3-41f0-8ba6-fdc12c965fea/gecekondu-kanunu-kapsaminda-konuttan-baska-maksatlar-icin-kullanilmak-uzere-kiraya-verilen-tasinmazlarin-azami-kiralama-sureleri-dolmasina-ragmen-kiracilik-iliskilerinin-ihale-yapilmaksizin-devam-ettirilmesi http://kamubis.com/decisions/SayistayFinding/e79f45b9-60d4-46cb-a6ee-a71d5df7d8f8/kiraya-verilen-maddi-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b0c49d98-787d-403f-84ab-278aa8f1b193/mutemet-avanslarinin-mahsup-suresinde-kapatilmamasi-ve-kapatilmayan-bu-avanslarin-kisilerden-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/88c2b55b-8e0d-44e6-8b22-82e3d09ccf84/gecekondu-hesabinin-olusturulmamasi-ve-hesaba-aktarilmasi-gereken-tutarlarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f954a6cd-67d2-4c0e-8f9a-e7bf32cfee33/eglence-hizmeti-sunan-bazi-isletmelere-mukellefiyet-tesis-ettirilmemesi-ile-tahakkuk-eden-vergi-tahsilatlarinda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/eb77564b-270c-4f82-9a64-f91c973e2284/odenek-ustu-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/70afa3b3-8f11-43d2-b9f6-40c73cabcecc/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a3743e35-c2ce-490e-8d48-78670af198f0/kullanim-omru-tamamlanmis-veya-ortadan-kalkmis-maddi-olmayan-varliklarin-muhasebe-hesaplarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/6a72adf4-7e61-45bf-b30a-2e950dbda30e/sosyal-denge-sozlesmesinin-mali-konular-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/98710155-88de-40c2-ac76-640346fa5d10/parasal-limitler-kapsaminda-yapilan-alimlarda-10-sinirinin-asilip-asilmadiginin-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/b9c788fa-9695-4aaa-a382-b41c2aab2037/idarenin-tasarrufunda-olan-yerlerin-kulturel-faaliyetler-icin-kullanilmasindan-isgal-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/b3a57e54-b6d6-44fe-afdd-0cd8a311fc2e/belediye-sinirlari-icerisinde-faaliyet-gosteren-tedarikci-firmalardan-bazilarinin-elektrik-ve-havagazi-tuketim-vergisi-beyannamelerini-vermemeleri http://kamubis.com/decisions/SayistayFinding/0349d3bd-ea02-4f8a-99b9-62263ab6e7ef/vadesi-gectigi-halde-tahsil-edilmemis-alacaklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f6a8c3d4-a0f3-4204-a54e-9d5a8fb09034/kalkinma-ajansi-payinin-yanlis-hesapta-izlenmesi http://kamubis.com/decisions/SayistayFinding/4bdafb3a-ed97-418d-a159-ee8b61bad746/geriye-donuk-olarak-muhasebe-sisteminde-kayitlarin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/47b44a61-e241-4a5e-a8e1-ecb33f9d8796/bazi-yevmiye-kayitlarinda-yevmiye-numaralarinin-bos-birakilmasi http://kamubis.com/decisions/SayistayFinding/afaef175-d60f-4d86-aa82-bf45f7cf0ee1/otellerin-icinde-calisma-ruhsati-olmaksizin-faaliyet-yuruten-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e65f450c-db5c-4b79-abea-2689c20d4452/gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/eb004d14-032f-4b1b-ac29-dca3af2f5d7c/isgale-konu-olan-tasinmazlardan-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/eb99088f-e519-4c90-8620-897ae155ebe2/tasinmaz-ecrimisil-bedellerinin-dusuk-belirlenmesi http://kamubis.com/decisions/SayistayFinding/48d3f34c-c273-4e18-869f-0d0147a4c5a2/belediyenin-kullaniminda-olan-arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aa4b0216-3158-4af3-b74e-6b515e95a447/belediye-mulkiyetindeki-tasinmazin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/37a9bcaf-710a-4b98-8d3c-b720fe8ecef9/idarenin-sorumlulugunda-bulunan-muhtelif-yerlerin-elektrik-aboneliklerinin-genel-aydinlatma-kapsaminda-isletme-yukumlulugunun-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/060499c7-764f-4c46-977b-864c36916b7d/yeni-birim-fiyat-analizlerinde-yerel-rayic-olarak-kullanilan-faturalarin-ticaret-veveya-sanayi-odalarinca-onaylanmamasi http://kamubis.com/decisions/SayistayFinding/2db063b7-51d9-473a-95f4-1243c5460c4a/esik-degerlerin-altinda-kalmak-amaciyla-bazi-alimlarin-kisimlara-bolunerek-pazarlik-usulu-yapilmasi http://kamubis.com/decisions/SayistayFinding/f924d104-3c51-4a1b-9345-970a9654e7dc/kamu-ihale-kanununda-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/0597d2d0-ef65-418b-93ee-86036851ad55/kidem-tazminati-karsiliginin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/ddd010bb-ce11-4f4b-9dd3-795bdb164a6c/meclis-karari-olmaksizin-bazi-otoparklarin-ispark-as-tarafindan-isletilmesi http://kamubis.com/decisions/SayistayFinding/3590c8d4-e0d6-424b-b42f-db1afbe362e8/idarenin-mulkiyetindeki-otoparklarin-isletme-hakkinin-ihale-yapilmaksizin-ve-herhangi-bir-meclis-karari-alinmadan-idarenin-istirakine-devredilmesi http://kamubis.com/decisions/SayistayFinding/181d5ed7-f62a-4842-8f0b-c4f6f226dc82/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b6098473-a5db-476d-9b7a-23e41cf3bdaa/yapilmakta-olan-yatirimlar-hesabinda-izlenen-ve-gecici-kabulleri-yapilan-islerin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/6d02ff4e-43f4-48eb-8703-b5a468f269fb/amortisman-ayirma-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b56a501d-9f8b-4e07-b751-6f864fb71b0e/tasinmaz-kayitlarinin-mevzuata-uygun-tutulmamasi http://kamubis.com/decisions/SayistayFinding/ff5d9c1a-e15d-424b-adb2-e84fa1446267/iller-bankasi-ortaklik-payinin-mali-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/62ac55e4-594d-47c0-926e-5a47064a4a64/gelirlerden-takipli-alacaklar-hesabinda-kaynagi-belli-olmayan-tahakkuk-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e7ff9a1f-4342-4a42-ae53-33caac514960/gecekondu-fonu-hesabinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f4fc5349-aba2-4410-8ff0-1c91ba4a92da/dispanser-yapilmak-uzere-intifa-hakki-tesis-edilen-idare-tasinmazinin-intifa-hakki-sozlesmesindeki-suresi-sona-ermis-olmasina-ragmen-teslim-alinmamasi-ve-tasinmaz-tahliye-edilmeden-tekrar-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/3b17b791-b0f4-4958-8256-ba07801995ea/bir-spor-kulubu-ile-bir-dernek-lehine-usulune-aykiri-olarak-kurulmus-olan-mulkiyetin-gayri-ayni-hak-tesisi-isleminin-devam-etmesi http://kamubis.com/decisions/SayistayFinding/85dbe6e2-3065-4220-af00-826838df26c9/harbiye-cemil-topuzlu-acik-hava-tiyatrosunun-isletme-hakkinin-ecrimisil-karsiliginda-belediye-sirketine-birakilmasi http://kamubis.com/decisions/SayistayFinding/45828d3f-6212-4bd9-862f-01251d51b1fd/belediye-itfaiye-yonetmeligine-gore-bulundurulmasi-gereken-araclarin-belediyede-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/854eecf6-9d61-4116-8549-8d336a8a10e8/zorunlu-mali-trafik-sigortasi-hizmet-aliminin-dogrudan-temin-usulu-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/9ccb6026-0c79-4aa9-9c96-00f9b856a8f2/belediyeye-ait-araclarin-duzenli-takip-edilebilmesi-icin-arac-takip-sisteminin-kurulmamasi-ve-arac-takip-kitleri-icin-ihale-dokumanlarinda-cezai-sart-ongorulmemesi http://kamubis.com/decisions/SayistayFinding/e144e381-116d-4cd2-9048-7089371628b4/teklifi-sinir-degerin-altinda-kalan-yuklenicilerden-kesin-teminatin-hatali-alinmasi http://kamubis.com/decisions/SayistayFinding/e9b54a86-594f-44c3-8b3e-9310761c1350/buyuksehir-belediyesine-ait-lojmanlarin-tahsisine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9998e3bf-7ff1-4997-855c-6a3591346e79/bazi-iskelelerin-sehir-hatlari-asye-devredilmesine-iliskin-buyuksehir-belediyesi-meclis-kararinda-bu-alanlarin-ucuncu-kisilere-kiralanmasinda-rekabeti-engelleyici-kosullarin-yer-almasi http://kamubis.com/decisions/SayistayFinding/fd5b1a39-22bf-4c55-98ea-8417929b57de/kamu-kurum-ve-kuruluslarindan-yapi-kullanma-izni-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/6dc5c1ba-6dab-4953-80a4-bc3072caa6a5/abonelik-sozlesmesinde-bulunmasi-zorunlu-olan-bilgilerin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/36f5ae05-0014-4b3d-8a0c-ae4a096d3dae/kurum-lehine-hukmedilen-vekalet-ucretlerinin-tahsilinin-kayit-ve-dagitiminda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4d80a61a-8867-46a1-9e4c-2e873f1db1c8/belediye-zabita-personelinin-baska-birimlerde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/4d8c79b3-eb4f-4d33-b36a-de0c9557c40a/sozlesmeli-personele-yapilan-sosyal-denge-tazminati-odemelerinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ab51fc40-016b-4601-abb0-b93dfb2d0493/engelli-memur-istihdaminin-yetersizligi-ve-sosyal-hizmetler-kapsamindaki-cocuklarin-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/0c8a87e4-e6bb-4695-be82-f50d80d85dbc/belediye-tarafindan-devlet-su-isleri-bolge-mudurlugunce-sondaj-izni-verilen-kuyulardan-ne-kadar-su-cekildigi-veya-hangi-amac-icin-kullanildigina-dair-calisma-ve-denetimin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/1f367cd0-f129-433b-858d-f019c1a9b866/belediye-birimleri-ve-ucretsiz-su-kullanilan-yerlerde-sayac-bulunmamasi http://kamubis.com/decisions/SayistayFinding/bb6c10fb-670c-47b7-a33c-66a83642c927/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/ebdcbf01-194b-4586-b003-43c9334f809c/belediyeye-ait-araclarin-zorunlu-mali-sorumluluk-sigortasinin-zamaninda-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/65fb4f85-beef-4475-9cc0-e14a4ac8a7cf/yapim-islerinde-all-risk-sigorta-policelerinin-yapim-isleri-genel-sartnamesine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/ba3bba5b-2ae6-40a2-8007-dc39037976ea/ihale-uzerine-birakilan-isteklinin-sozlesme-imzalanmadan-once-yasaklilik-teyidinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/fddbc761-18dc-41c1-bc1c-59c35f99844f/yapim-isi-ihalelerinde-is-sagligi-ve-guvenligine-dair-gorevlendirmelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45326e6b-b7c0-4507-b914-1a42859e01f7/belediyenin-mulkiyetinde-bulunan-tasinmazlara-iliskin-kira-artis-oraninin-sabit-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7c499425-0bf2-4615-a9ec-ca8ceb0aa99f/tahakkuk-eden-ve-tahsil-edilmeyen-bazi-alacaklar-icin-icra-takibi-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/2e6dc979-d9a2-46b7-b735-38291d20a032/butce-emanetlerine-alinan-tutarlarin-muhasebe-kaydina-alinma-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/58a5988f-f504-46aa-944f-85385e62bcf1/su-kayiplarinin-kontrolunde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/96b7bbb7-aa83-431e-8592-2f7f71149b1f/su-abonelerinin-fatura-okuma-islemlerinin-duzenli-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8371039d-f027-4be8-84cd-a46694c5bda7/atiksu-aritma-tesisinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f0134d63-67ec-4f5c-9d3a-d740f06766da/servis-calisma-hakkinin-ihalesiz-verilmesi http://kamubis.com/decisions/SayistayFinding/517f1104-705c-4d17-91a1-29e013f0eb35/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/b634761d-fbe2-407a-8b30-4028bd75d80e/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/94eace11-303c-4f56-8a74-9a59234c97ba/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/05396fce-e3ff-4022-a736-78314416ff2a/belediyenin-tarifeler-ve-abone-hizmetleri-yonetmeliginin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/da4bf655-e686-4e9a-b780-51bf6fbcb349/kiraya-verilen-kent-mobilyalarina-iliskin-ilan-ve-reklam-vergisinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6d2c58e9-a29d-4bcd-8cc2-4da8318f8ca0/organize-sanayi-bolgesindeki-fabrikalardan-cevre-ve-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/16711c58-b5de-421d-bc00-8d5cad7af4c7/bazi-gelir-kalemlerinde-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/514ea6d7-bf94-4cba-8b93-05de471392e7/imar-harclarindan-ve-yatirim-butcesinden-ayrilmasi-gereken-yuzde-beslik-kismin-kentsel-donusum-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7f7f2b64-e0ef-4623-82fe-8bf160e8722a/kisilerden-alacaklar-hesabinda-yer-alan-bazi-alacaklarin-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e52eb53b-fb0e-4c8d-8fed-5eff205258f0/idareye-ait-bayrampasa-ve-atasehir-hallerinde-faaliyet-gosteren-is-yerlerinden-bazilarinin-kira-bedelleri-zamaninda-odenmemesine-ragmen-bu-kiracilar-icin-idari-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/9dbb10e0-62a2-4c41-ae8d-cb0ea772ddb4/yevmiye-defterinde-bos-yevmiye-birakilmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/6be7cb63-d079-4ca4-9fcc-9cb5a6e61908/hurdaya-ayrilan-maddi-duran-varliklarin-muhasebeye-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/6311f4a0-f1a5-4876-8e16-a570100ec7d3/akaryakit-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/21e5d7fe-9018-4a8d-9058-89c77991eff2/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/11049528-7d16-4a04-9463-8a736d2d3eba/belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/983b4008-aa63-4689-8320-2ef7c547bbbf/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/0c1ddaed-dd48-4144-b460-00ef994e6853/yol-yapiminda-kullanilmak-uzere-alinan-malzemelere-iliskin-yapilan-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/00e77745-00af-4400-944a-6140d7bfd6fc/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-sirket-sermaye-hesabi-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/50ef74cf-3e10-486e-98d7-f84be0c685e3/kalkinma-ajanslarina-gonderilecek-payin-ilgili-idareye-gonderilmemesi-ve-muhasebe-kayitlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/acb460f7-7d16-4600-add0-53ac74710308/devlet-su-islerine-olan-borcun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/117b3996-b4e0-4fe7-85da-99fcae69cb1c/faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/1c2dffe6-2850-4216-af2a-026c8cd1c0c3/tasinmazlar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d82b7dac-fd3f-4980-bfd1-0c4ffaf37e42/kiraya-verilen-tasinmazlarin-kayitli-degerlerinin-ve-bu-tasinmazlara-ait-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f87b0875-6c25-414f-974b-fc602a5bdae0/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/873bbdea-72fc-4b8b-a159-b0bdec9d4e59/altyapi-kazilarindan-dogan-belediye-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7a912221-8b51-4493-b563-7f2f38d5ba6a/yeralti-ve-kaynak-sularinin-kira-gelirlerinden-belediyenin-payina-dusen-kismin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e6d79fb4-c7a9-401f-b49e-9b356309de5c/cevre-temizlik-vergisi-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fa155e17-26da-4461-a5b7-723bc0f908ac/belediye-gelirlerinin-takiplerinin-eksik-yapilmasi-ve-bazi-gelir-kalemlerinde-tahsilat-oraninin-cok-dusuk-duzeylerde-kalmasi http://kamubis.com/decisions/SayistayFinding/d7430033-c588-45d3-a02d-b82a2b8f7944/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-ile-amortismaninin-usulune-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/7c7a2f06-82d3-44e6-8670-a8f7fd45db5c/faiz-giderlerinin-donemsellik-ilkesine-uygun-kaydedilmemesi-ve-tahakkuk-etmemis-faizlerin-tahakkuk-etmis-gibi-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8cbed87e-f004-498b-860e-eb44ee95060e/tasinir-mal-yonetim-sisteminin-ilgili-mevzuata-uygun-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/6acd399d-6cb2-4c19-b8cf-f207baf223bf/kurumun-hizmet-araclarinin-kullanimina-yonelik-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4aeecdbf-f143-4f04-aab6-c11d6b0309fd/ihale-kapsaminda-alinan-kontrolorluk-araclarinin-bazilarinda-gps-sistemi-bulunmamasi-gps-sistemi-bulunanlarda-da-verilerin-ilgili-birime-sunulmamasi http://kamubis.com/decisions/SayistayFinding/4af44ab9-c4fa-4b21-b7c0-961aa9e07c74/idarece-gerceklestirilen-yapim-islerinin-ihaleye-hazirlik-ve-uygulama-sureclerindeki-islemlerinde-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/aa3ef1b8-acd0-4bc5-9a4f-d03a650b8aa6/altyapi-verilerinin-cografi-bilgi-sistemine-aktarilmasi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/223a3fe5-e814-44d5-8e0d-5101b8ced366/idarenin-mulkiyetindeki-sebze-ve-meyve-hallerinde-bir-kisiye-birden-fazla-is-yerinin-kiralanmasi http://kamubis.com/decisions/SayistayFinding/448b8421-36b4-45e3-9194-bf52e5866257/idarenin-mulkiyetindeki-veya-tasarrufundaki-bazi-tasinmazlarin-ecrimisil-karsiligi-kullandirilmasi-ve-bu-uygulamanin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/58a110b7-b753-4cd8-88aa-2b5376e7cc9a/kiraya-verilen-tasinmazlarin-kira-sureleri-sona-ermesine-ragmen-tahliye-edilmemesi-ve-sozlesme-surelerinin-ihale-yapilmaksizin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/13cade40-59aa-4efb-8037-5a5df4b45058/abone-bilgilerindeki-eksiklikler-sebebiyle-icra-takibinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/f18b7e77-3188-4d82-ad14-8be5f8c51e87/yagmur-sularinin-uzaklastirilmasi-harcamalarinin-ayrintili-hesaplanmamasi-ve-mersin-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7155451c-bfae-46df-9ea7-66dc4b172f36/idarece-odenen-katma-deger-vergilerinin-hizmet-maliyetlerine-eklenerek-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/5e22676b-0975-4ccc-90d5-670d8a0b0642/mevzuatina-uygun-olmayan-tasit-kiralanmasi http://kamubis.com/decisions/SayistayFinding/1da2bf15-e91f-4a6e-8f03-e8684b0e4fc1/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedelinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f8246596-f0f5-4db4-a0ae-502db179c7f6/yapim-isleri-sartnamesinde-belirtilen-arac-ve-gereclerin-yuklenici-tarafindan-verilmemesi http://kamubis.com/decisions/SayistayFinding/12c28fcf-26bf-4631-8d3c-e9250e0f1bbf/yapim-islerinde-all-risk-sigortasinin-olmamasi http://kamubis.com/decisions/SayistayFinding/59581dbf-b51d-445f-afe4-ee4ffeaa50cd/idarenin-tasarrufunda-bulunan-ve-imar-planinda-yesil-alan-ve-park-olarak-gosterilen-bazi-tasinmazlarin-ecrimisil-bedeli-karsiliginda-isgalci-durumda-bulunan-site-sakinlerinin-kullanimina-birakilmasi http://kamubis.com/decisions/SayistayFinding/c1012658-164e-4f81-8609-79b65d75ab8c/idarenin-mulkiyetinde-olup-kiralanan-tasinmazlarla-ilgili-olarak-sozlesmeye-aykiri-davrananlara-iliskin-yaptirim-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/e24c256e-f4a0-4684-a1cb-ca1059f86176/yapim-isinde-yeterli-odenek-olmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/fae6f7e1-7a88-4da4-8779-f8976edf18ad/tasit-devirlerinde-hazine-ve-maliye-bakanligindan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/13b8bc5b-9179-4f96-ac94-7e4cd18c8670/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-il-ozel-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/4dbba620-4629-48f9-8392-e805ba2d0562/tasinmaz-ihalelerinde-yukumlulugu-yerine-getirmeyenlerin-ihale-yasaklisi-yapilmasi-icin-gerekli-girisimlerde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/72bb131e-f0d1-4e58-932b-5edf2df3df6d/idarenin-mulkiyetinde-veya-tasarrufundaki-tasinmazlardan-kiraya-verilen-irtifak-hakki-tesis-edilen-veya-tahsis-edilen-tasinmaz-kullanimlarinin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/a3768856-5cc5-4b93-924b-37226b2683c8/idare-aleyhine-sonuclanan-davalara-iliskin-ilamlarin-gereklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-icra-masraflari-ve-faiz-giderleri-odenmesi http://kamubis.com/decisions/SayistayFinding/42363ac9-8b64-48e3-9c61-4cf3e0cc2c5d/ilan-ve-reklam-alanlarinda-isletme-hakki-kullanan-ve-vergi-sorumlusu-olarak-belediyeye-beyan-vermesi-gereken-firmalarin-vergi-mukellefi-olarak-beyanda-bulunmalari http://kamubis.com/decisions/SayistayFinding/c38a3d29-0faa-4ed6-b46f-58d6f2260f65/tasinmaz-ihale-islemlerinde-yasal-gerekliliklere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/968c0089-df54-4e70-b82e-692556b5de92/tanitici-levha-yazi-ve-resim-gibi-ilan-ve-reklamlarla-ilgili-ilan-ve-reklam-vergisi-tahakkukunun-gerektigi-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/336b7f32-f5ff-4bba-bf02-619892e12154/tahakkuk-etmis-idari-para-cezalarinin-bazilarina-gecikme-zammi-uygulanmasi http://kamubis.com/decisions/SayistayFinding/c093af14-a673-447c-a336-32e50cb2ebc2/tahakkuk-etmis-idari-para-alacaklarinin-tahsil-surecinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/287e5ed2-810b-47c9-a736-4b747341ce38/sirket-kadrosunda-bulunan-iscilerin-zabita-ve-itfaiye-personeli-olarak-gorev-yapmasi http://kamubis.com/decisions/SayistayFinding/58f9659d-55ee-47e5-b950-967ce0049616/sureklilik-arz-eden-bazi-hizmetlerin-harcama-pusulasi-karsiligi-odeme-yapilarak-gordurulmesi http://kamubis.com/decisions/SayistayFinding/d6403a38-f273-4a6c-8ec0-817a20df321b/su-tesisleri-ve-kanalizasyon-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/81fb2bcd-f120-4da8-ae4c-e871ebedc70c/gecici-kabul-noksanliklari-karsiligi-hakedis-odemelerinden-kesinti-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c84628bb-12d5-4c62-ad4c-f7ab8fdc577c/bazi-uzun-vadeli-siparis-avanslarinin-kisa-vadeli-avans-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9074b875-3b71-4c09-8fec-65317b185b01/gecekondu-fonu-hesabinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/4d616238-955d-4718-9c4c-bbbc7adc47bd/faal-olan-isyerlerine-ait-belediye-gelirleri-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dad57853-e6fa-4659-9267-080db50142db/emlak-vergisi-hesabinda-kalorifer-farkinin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/bafb5d8d-d014-46fa-8f96-82e4b948350a/emlak-vergisi-hesabinda-asansor-farkinin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/26809afb-4ed9-4b70-a12a-ec8b91e956c2/el-ilanlariyla-ilgili-ilan-ve-reklam-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c63a5d93-810d-4ee4-b319-f673054dbf40/eglence-vergisi-alinmasi-gereken-isyerlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5193d3d6-bae0-4477-9b92-249285c73134/dogrudan-temin-suretiyle-yapilan-alimlarda-is-taniminin-acik-olmamasi http://kamubis.com/decisions/SayistayFinding/ea8a0f2a-40d5-401e-b2d7-4598e2582822/belediyenin-ihale-suretiyle-sattigi-tasinmazlarin-tapusunun-devri-oncesinde-baskasina-encumen-karariyla-devredilmesi http://kamubis.com/decisions/SayistayFinding/30e12077-8364-49fd-89f6-e2504c33e775/belediye-sinirlari-icinde-calisan-minibusler-ile-isletmelere-ait-araclarda-yer-alan-ilanlarla-ilgili-ilan-ve-reklam-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e9025525-1ddf-43d0-b842-e707c52c779d/belediye-itfaiye-yonetmeligine-gore-bulundurulmasi-gereken-araclarin-temin-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/331c8c19-9bbe-41f6-86d9-ccc478cf4af6/belediye-binasinda-bulunan-cay-ocaginin-ihalesiz-verilmesi-ve-giderinin-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/740550c5-f909-49e4-ac12-8771dbfc0acf/bazi-alim-islerinin-kisimlara-bolunerek-ayni-yukleniciden-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/adf6fc21-6645-4ef5-99b3-d6b0d42d0ad9/bakanlik-oluru-alinmaksizin-minibus-hatlarinin-49-yiligina-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/11a43579-7c3d-48ff-b97f-381e6fed4a31/asfalt-uretim-tesisine-organize-sanayi-bolgesinden-elektrik-temin-edilmesi-ve-kullanilan-elektrik-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/b2584650-ebb4-41fd-aa84-d18ce15a1a3f/emanetler-hesabindaki-giderlerin-muhasebe-kaydina-alinma-sirasiyla-odenmemesi http://kamubis.com/decisions/SayistayFinding/8db722ea-164a-4b82-a22c-c8888078e16f/hizmet-alimi-sozlesmeleri-kapsaminda-calistirilmakta-olan-iscilerin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/84ea3610-0fc3-4952-bf6b-c82330375185/indirilecek-kdv-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4bf79ee0-4a8c-4d11-b676-21515eca929e/konyaalti-sahil-projesi-ihalesini-alan-firmanin-elde-ettigi-promosyon-ve-reklam-baz-istasyonu-afis-ve-pano-gelirinden-hasilat-payi-alinmamasi http://kamubis.com/decisions/SayistayFinding/4ca4a7f5-c9a9-4f7f-8838-e26420658be0/tasinmaz-kiralarinin-suresinde-tahsil-edilmemesi-kiracilara-gerekli-ihtarlarin-sure-verilerek-cekilmemesi-tahliye-islemlerine-basvurulmamasi-kiralarin-rayic-bedele-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/411ea043-d23d-4509-bbc9-a6b8da58ba43/idarenin-cesitli-amaclarla-kiralamis-oldugu-tasinmazlardan-bazilarinin-uzun-sure-bos-kalmasi-ve-gereksiz-yere-kira-odenmesi-ile-kiralanan-bazi-tasinmazlara-tadilat-bakim-ve-onarim-icin-yuksek-miktarda-masraf-yapilmasi http://kamubis.com/decisions/SayistayFinding/ee685ade-1701-42b1-8ed2-a6c5eb43556a/ortak-hizmet-projesi-adi-altinda-antalyaspor-kulubu-dernegine-nakit-transferi-yapilmasi http://kamubis.com/decisions/SayistayFinding/86336e92-9156-4b62-8504-4716d1a4283e/buyuksehir-belediyesi-tarafindan-sirkete-devredilen-tasinmazin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/33facd94-c810-4ad4-9e42-2cf513a56856/arac-kiralama-ile-ilgili-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7234d33b-79b6-4b01-848f-6586565b010b/acik-ihale-ile-yapilmasi-gereken-islerin-dogrudan-temin-yontemiyle-parcalara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/2326deff-8726-4bba-b8cf-4df069269d3e/mal-hizmet-ve-yapim-isleri-odemelerinde-rekabeti-engelleyip-sinirlayacak-sekilde-odeme-planlarinin-cok-uzun-gunlerle-ve-taksitlerle-yapilmasi http://kamubis.com/decisions/SayistayFinding/82506863-4731-42a1-8a19-90f7e858f848/kiraya-verilen-yerlerin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/55f9b668-4a50-4b4c-abdd-531aafef6a1c/ihale-yontemi-ile-yapilmasi-gereken-bazi-alimlarin-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/1605f6f6-4e2f-49c0-8546-d54593730403/sirket-sermayesinin-kaybolmasi-ve-sirket-borca-batik-durumda-olmasina-ragmen-gerekli-islemlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/4352ed33-b8b2-4c27-9f43-de0ce831f29e/organize-sanayi-bolgeleri-kanununa-gore-belediyeye-gonderilmesi-gereken-isyeri-acma-ve-calisma-ruhsati-harciyla-ilgili-gerekli-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/55c71818-b373-4aa9-92fe-92bba6bb5f3d/belediyeye-ait-halkin-ucretsiz-kullanimina-acik-yerlerin-genel-aydinlatma-kapsamina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7786dfbd-0620-487a-96bb-d9800b141a01/belediye-icme-suyu-iletim-ve-dagitim-sistemlerindeki-gelir-getirmeyen-su-miktarinin-azaltilmasina-iliskin-calismalara-baslanmamasi-bu-sebeple-gelir-kaybi-yasanmasi http://kamubis.com/decisions/SayistayFinding/cf5cb37a-f709-4a10-9479-f4421dece640/idarenin-elektrik-enerjisi-alimlarinin-ihale-veya-piyasa-arastirmasina-uygun-olarak-dogrudan-temin-ile-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bfa9e811-f87b-40f3-ab53-c4411738edb4/elektrik-enerjisi-tedarik-eden-sirketlerin-elektrik-tuketim-vergisi-beyannamelerinde-gelir-kaybi-riski-bulunmasi http://kamubis.com/decisions/SayistayFinding/973c02dd-f697-4d10-ac48-403b700e4376/elektrik-enerjisi-alimlarinda-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/36f588fd-e487-49cf-a662-f988e08707e6/belediyenin-sorumlulugundaki-toptanci-halinde-hal-mevzuatina-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a67c2843-fd4f-40d9-b7c7-8eb690cefd09/altyapi-kazilarina-iliskin-bedellerintutarlarin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/a4c0acbd-319b-4c05-99c9-8cf9e169dec3/ilce-belediyelerinin-tasarrufunda-veveya-sorumlulugunda-olan-yerlere-ait-sabit-ve-mobil-haberlesme-gecis-hakki-bedellerinin-sehven-idarece-tahsil-edilmesi-ve-soz-konusu-bedellerin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/8aac916a-0b5b-4390-8d89-fae8e1377e63/kamu-kurum-ve-kuruluslarinin-urettikleri-mal-ve-hizmet-tarifeleri-ile-bazi-kanunlarda-degisiklik-yapilmasi-hakkinda-kanununa-aykiri-olarak-alinan-meclis-kararina-istinaden-ispark-as-otoparklarinda-indirimli-tarife-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d6539ead-9509-409f-a188-ce90de41d709/belediye-itfaiye-yonetmeligine-gore-bulundurulmasi-gereken-araclarin-belediyede-mevcut-olmamasi http://kamubis.com/decisions/SayistayFinding/e39bb658-a524-4b9b-adbf-bc199a6c14a3/belediye-tarafindan-acilan-su-kuyularinin-bilgisinin-devlet-su-isleri-bolge-mudurlugune-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/004a577f-91dc-44b3-b8e9-fa530a2109d7/su-ve-kanalizasyon-harcamalarina-katilma-paylarinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7aa57a56-69a0-4b9c-96c1-136e3c2d50e0/tum-isyerlerine-ayni-su-tarifesinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/f2c45fb9-c755-4f91-8b88-d91d74d85cb6/su-abonesi-olmadan-su-kullandirilmasi-ve-bu-sebeple-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5b4bcea2-bc93-4ff0-a019-137e17b56378/bazi-kamu-kurum-ve-kuruluslarina-kademeli-su-tarifesi-belirlenmesi http://kamubis.com/decisions/SayistayFinding/b940b12b-3942-4d33-8711-66c7d695cdc5/cumhurbaskanligi-izni-alinmadan-bazi-kisilerin-toplu-tasima-hizmetinden-ucretsiz-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/57bf7101-b548-4a00-9bc5-fe297eb9a77d/idarenin-gorev-ve-sorumluluklari-kapsaminda-olan-yol-ustu-otopark-isletmeciligi-yetkisinin-bazi-ilce-belediyelerine-ait-sirketler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/54073d9e-239c-4295-981f-ab90a330a1a2/atiksu-gelirlerinin-atiksu-ile-ilgili-hizmetlerin-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fd6a3d3f-27ef-432b-b61b-7c2ec0db2f85/atik-su-aritma-tesislerinde-kullanilan-elektrik-enerjisine-iliskin-tesvikten-yararlanilamamasi http://kamubis.com/decisions/SayistayFinding/7ceb075d-54b2-4135-afbb-1c7f349cefb5/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-usak-il-ozel-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ba63ac8e-05ae-4048-b5c9-6adf6f87cd4b/kiraya-verilen-catili-isyerlerinde-kira-artisi-oraninin-tufe-oraninda-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/e3ea1cf2-2e01-497b-b5d7-ef59f0d60c50/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/189bcc53-7dc4-4050-8830-59a712f47624/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/1a0ec3ba-715c-45ab-ad0a-453b26551896/asgari-ucret-destek-tutarlarinin-issizlik-sigortasi-fonuna-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/41c049a5-9caf-4954-ae0f-97668f6b71c7/iscilerin-birikmis-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/84548a64-9248-45f0-a3be-fd682bce170a/bazi-kisa-vadeli-alacaklarin-duran-varliklar-hesap-grubunda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/16430a8e-ec7e-4935-8e96-f6a108a0ba94/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/4412a393-f369-4d85-88fe-724caddd72d9/kanunda-belirlenen-parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/95ce4909-0d73-4b09-9e19-49bf4d0d49d6/servis-hakkinin-verilmesinde-sure-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/e46619a1-678e-4f9f-a7de-124d02659f0d/serbest-tuketici-durumundaki-belediyenin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e6462428-31ba-4a8c-918a-923465c54b17/minibus-hatlarinin-sure-dolmasina-karsin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/a449019c-a2e8-481a-91ec-e7f20e148e05/memuriyeti-aldigi-ceza-nedeniyle-sona-eren-kisinin-tekrar-memurluga-atanmasi http://kamubis.com/decisions/SayistayFinding/9beec493-7ac7-43a7-ad20-fb1632553f93/mahkeme-ilaminda-hukmedilen-tutarlarin-tamaminin-idarece-odenmesine-karsin-diger-davaliya-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/cad71c11-edb9-4885-811d-defcd5c413be/led-ilan-ve-reklam-panosunda-yayimlanan-ilan-ve-reklamlarla-ilgili-ilan-ve-reklam-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/888e7e92-7568-440c-a422-df66e828de20/kira-alacaginin-icra-dairesine-odenmesine-karsin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bb1e346f-0e4d-4710-9f26-c31919abd4d6/yapi-ruhsati-asamasinda-ilce-belediyelerince-tahsil-edilmesi-gereken-otopark-bedellerinin-idarece-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/4a8e5516-57bc-4392-a1c1-ad2b8ed1a0b4/toplu-ulasim-araclarinin-kullanilmasini-saglayan-istanbulkart-ilk-edinim-ucret-bedellerinin-belbim-as-tarafindan-belirlenerek-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/a36f2bd9-ea02-4596-ac09-8cc07d520315/kamulastirilan-yerlerle-ilgili-emlak-vergisi-tarhinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fb216d3e-25e2-448c-881b-3e4f5f450800/kamu-zarari-olarak-kisi-borcuna-alinan-tutarlarla-ilgili-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d6a746ac-36b4-4951-b6d9-26f979f9cd91/kamu-gorevlilerinin-gorevlerini-kanuna-uygun-sekilde-yapmamalari-sonucu-verilen-idari-para-cezasinin-usulden-iptal-edilmesi-nedeniyle-gorevli-kisilere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/4a7d198f-bfbd-4e9c-a0cf-1724e62b64e3/isyeri-olarak-kullanilan-dairelerin-emlak-ve-cevre-temizlik-vergisinin-hatali-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/97728ab5-6300-4a6b-a87b-c49f299b94f4/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/fcd76bce-feaf-4859-88f4-1d15f55c69cc/is-artislarindan-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/392cfa84-40f0-40ca-aa15-754c89a64fc9/imara-aykiri-yapilarla-ilgili-islemlerin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/02f68794-bc90-4f3f-8c72-76d374cdc3cc/imar-uygulamalari-ve-imar-plani-hazirlanmasina-iliskin-ihalelerde-yapilan-islemlerin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/770c6c17-4435-4065-8f58-dffc24799476/ihale-edilen-sehir-ici-minibus-hatlarinda-sartnamede-yer-alan-hukumlerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c80840f9-2799-480c-a5e5-b132b048ccbf/gecici-kabul-sartlarini-tasimayan-dudullu-bostanci-metrosunun-kismi-gecici-kabul-tutanagina-istinaden-hizmete-acilmasi http://kamubis.com/decisions/SayistayFinding/33eec9a1-5430-44b4-b6a0-a0975211028a/bazi-yapim-islerinin-gecici-kabulu-yapilmadan-faaliyete-sunulmasi http://kamubis.com/decisions/SayistayFinding/984525dc-2249-4a74-8987-14dae15f9cee/uygulama-projesi-hazirlanarak-ihalesi-gerceklestirilen-yapim-islerinde-isin-yapilmasi-sirasinda-proje-degisikliklerine-gidilmesi http://kamubis.com/decisions/SayistayFinding/55c14c52-c833-4ab4-86a6-0c07832f4b80/dogrudan-temin-yontemiyle-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/912fe08b-0eac-46a1-8d6c-e6a131bdb36e/kurum-mevduatlarinin-kamu-haznedarligi-yonetmeligi-uyarinca-degerlendirilerek-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/9f4bd25f-5b82-4995-8bb8-b7b432843a61/gecekondu-fonu-icin-ozel-bir-banka-hesabi-acilmamasi-ve-fona-ait-paralarin-mevzuatinda-belirtilen-amac-disinda-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/26c4d75f-c4b4-4337-9a2c-5c05e75097fe/kamu-kurumlarinin-binalarindan-yapi-kullanim-izin-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/12bd5592-f331-444c-943e-24bffd71a655/idari-para-cezalarina-iliskin-alinan-encumen-kararinin-mali-hizmetler-mudurlugune-bildirilmemesi-uzerine-tahakkukun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1c725d7-205a-4917-80b7-95fb0e29024e/dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/9c638b36-6ec6-4b59-99d7-6be3ee15963d/binalara-asilan-ilanlarla-ilgili-ilan-ve-reklam-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/03256dd5-d7df-433f-b076-b6feee1de60a/kamu-konutlari-yonetmeligine-uyulmamasi-ve-4-adet-lojmanin-bos-olarak-bekletilmesi http://kamubis.com/decisions/SayistayFinding/3109e708-d08d-48d5-97a5-6597cd8e2cea/tasinmaza-iliskin-mahkemece-kamulastirma-karari-alinmasina-ragmen-buyuksehir-belediyesi-adina-tapuya-tescil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4ab0efb7-9123-4253-8ee2-30e723facd36/buyuksehir-belediyesinin-tasinmaz-degerlemelerini-antalya-ticaret-ve-sanayi-odasindan-ve-emlak-komisyonculari-odasindan-talep-etmesi http://kamubis.com/decisions/SayistayFinding/6902faf8-bf9f-4d84-a3e1-1c67264f93c6/donem-olumsuz-faaliyet-sonuclari-hesabinin-dogruyu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/816f8cf4-b19d-4e6a-bac9-6f2bfed9f462/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4a3f49c1-46ee-4f41-8304-9674c3d9f29f/yaklasik-maliyetin-belirlenmesi-sirasinda-teklif-alinan-firmanin-ihaleyi-kazanan-belediye-sirketi-tarafindan-verdigi-tekliften-daha-dusuk-bedelle-alt-yuklenici-olarak-atanmasi http://kamubis.com/decisions/SayistayFinding/b20a0044-dfba-4bc8-8ba1-517a910428bf/stadyum-ve-zeminalti-otopark-insaati-yapim-isi-ihalesi-kapsaminda-yapilan-islerde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cde4e1b5-aa7e-4890-b149-df210821f264/iscilere-yilda-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/7936b87b-f337-4f13-ae02-17290442d061/konyaalti-sahil-projesi-kapsaminda-kiralanan-alanlarin-isgal-edilmesi-ve-ek-protokoller-ile-mesrulastirilmasi http://kamubis.com/decisions/SayistayFinding/66438a05-9fcb-4ee9-b6d7-63fc2c5a6f80/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/025d4651-472d-4b90-bf29-e0063e25c1f8/yapilan-ihalelere-iliskin-sozlesmelerde-mevzuata-aykiri-duzenlemelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/fc6c6cef-f6e8-416e-a42c-f63c89f69986/imar-programlarinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/684d64de-50e6-4e3c-ab24-e22a15c4e8ec/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ea72b00a-b91e-4fa5-9e13-9b086c7a7d1d/tasinir-islemlerinin-mevzuatina-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/6416da85-a3c2-4146-a063-37a2db419559/idarenin-hesaplarinda-kayitli-sosyal-guvenlik-kurumu-prim-borclari-ile-sgk-kayitlarinin-birbirini-tutmamasi http://kamubis.com/decisions/SayistayFinding/1424adb0-4b6a-4150-8a6e-2f74c384a864/verem-savas-derneginin-ilcede-hizmet-veren-birimi-olmadigi-halde-eglence-vergisinden-pay-verilmesi http://kamubis.com/decisions/SayistayFinding/825f6044-a66e-4bad-a251-72a453a9f69e/umuma-acik-istirahat-ve-eglence-yerlerinin-ruhsatsiz-calistirildiginin-kolluk-kuvvetlerince-yapilan-tespiti-sonrasi-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/85fff764-b3f0-4c9d-bd19-d69c67fd000a/tasinmaz-kira-artislarinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/33e1e651-0f18-497a-8275-42670a0c1d24/taseron-isci-sinirlamasina-tabi-olmaksizin-sirket-aracigiyla-isci-calistirilarak-bedelinin-belediye-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/25db835a-ae23-49ce-bdc0-da0ba8b71cd6/semt-ve-uretici-pazarlarinda-tahsis-edilen-satis-yerlerinin-devrinde-alinmasi-gereken-tahsis-ucretinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d9b550bc-aaf4-4dd8-a205-2bfc6f8ef17e/niteligi-itibariyle-personel-calistirilmasina-dayali-hizmet-aliminin-danismanlik-hizmeti-olarak-alinmasi http://kamubis.com/decisions/SayistayFinding/be9eb66e-39d4-4fe4-9de3-0c088f1f2b98/kira-alacagindan-istenen-sartlarin-tespiti-yapilmadan-vazgecilmesi http://kamubis.com/decisions/SayistayFinding/d2e627a4-2162-47f9-b5b5-97c5c2c3fe8a/belediye-hizmet-binasindaki-cay-ocagi-giderlerinin-butceden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/1e955113-8401-479d-b41a-71ad06f5858f/sozlesmeli-personelin-sube-muduru-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/8753d6e1-d9c0-48af-8294-ef727dcb0c1f/kanunda-ongorulen-oranda-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/c10af0b4-76d9-4537-9fdb-08b9cd55f10c/cevre-katki-paylarinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/28da41be-4ae0-4883-a934-796bd9f8870f/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ca007664-87ab-4330-b8d6-b3bde50bb2a5/sebeke-suyu-kullanan-bazi-park-ve-bahcelerin-aboneliklerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f3b8e5dd-9d71-4b8d-a060-d4fb23c4e044/yapilandirilan-alacaklarin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2136ccdf-fc6f-4685-bf8d-434781f4ce4c/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e4d93f6d-9d25-4878-88f3-9c325fa82bf3/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayiplarinin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/9cbaee28-e6c6-4dc7-b9d7-20fec4b90e49/kanalizasyon-ile-su-tesisleri-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/567de085-4695-4f58-addc-aedfca53561a/gelir-tahsilat-oranlarinin-dusuk-duzeyde-bulunmasi http://kamubis.com/decisions/SayistayFinding/7d317fe7-960a-4c1e-b70f-8cb6e7e183dc/uzun-vadeli-borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/634955f6-a8e1-4a6e-9b9e-6da9e904cca4/kamu-idarelerine-mali-borclar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3baeba11-dac9-47ee-8db9-c69b31c7991f/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1a0fcee4-dfe9-4bbb-8b56-9fb31c36ff70/ihalelerde-ekonomik-acidan-en-avantajli-birinci-ve-ikinci-teklifi-sunan-isteklilerin-sunmus-olduklari-gecici-teminat-mektuplarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8dae6794-8748-4491-8a74-7507c465be79/spor-merkezi-insaati-yapim-isi-ihalesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e9c98bdb-5b18-420c-a58d-6d8ed4ca86c4/bazi-mal-hizmet-ve-yapim-islerinin-ihale-edilmeksizin-belediye-sirketinden-saglanmasi http://kamubis.com/decisions/SayistayFinding/7dec26fc-58f8-46c2-8607-9df49347102e/bazi-mal-alim-ihalelerinin-kismi-teklife-acik-olmamasi http://kamubis.com/decisions/SayistayFinding/8b18fa8e-27db-4bf8-851b-46c23b556b22/sosyal-guvenlik-kurumuna-odenecek-ek-karsilik-priminin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/83fb454d-ffba-45d6-8600-af2dfaddfa19/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-kesintilerinin-odenecek-sosyal-guvenlik-kesintileri-hesabi-yerine-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/e1c64a68-f436-4dd2-8074-d6131c32097b/idarenin-tasarrufunda-bulunan-tasinmazin-belediye-sirketine-ihalesiz-ve-bedelsiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/c2aaf04e-5991-4788-8ccb-dfcbb923bda9/tasinmaz-tahsis-yetkisi-ve-suresine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/21a19afc-f4c9-454f-9020-8f417d662602/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e1fede68-5eb2-4fd8-9383-973e0c454938/696-sayili-khk-kapsaminda-gerceklestirilen-dogrudan-hizmet-alimlarinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0d9c94c8-d556-44d2-a4cd-214415a82d69/hizmet-alimi-ihalelerinde-mevzuata-aykiri-sekilde-akaryakit-dahil-arac-kiralamalarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/e51357dd-dd96-4412-ae76-5e2b6a7f173b/kurum-tarafindan-kiraya-verilen-tasinmazlarin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1d83b885-59fc-4012-88b8-618cde1af3e4/tasinmaz-envanterinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/24c2c14b-37bc-4118-af6c-c2360f648482/yapilmakta-olan-yatirimlar-hesabinda-izlenen-ve-gecici-kabulleri-yapilan-islerin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/bba635e5-cfcc-46c5-948d-bbae0a88e17e/belediyenin-tahsis-ettigi-ve-belediyeye-tahsis-edilen-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/82610f5a-3092-4712-90e1-78996a2b6e60/devreden-katma-deger-vergisi-hesabinin-gercek-degerini-yansitmamasi http://kamubis.com/decisions/SayistayFinding/62b35ade-43e5-4893-979c-0925a0579a09/bir-yildan-uzun-sureli-teminatlarin-kisa-vadeli-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/70da493f-786c-433d-9c43-ac00c3f71967/yapilmakta-olan-yatirimlar-hesabinda-takip-edilmesi-gereken-harcamalarin-farkli-hesaplarda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/c1f25bdd-6472-4713-a484-4d99ab369c2a/kapali-teklif-usulu-ile-yapilan-ihalede-ihale-karar-tutanaginda-bulunmasi-gereken-bilgilere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/7db72bc5-b134-47dc-96ce-e92868e97b34/teknik-sartnamelerde-bulunan-bazi-duzenlemelerin-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/ae97fb2c-fec9-404f-b1ab-720bb69a73c2/tasit-devirlerinde-hazine-ve-maliye-bakanligindan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/a47f03d9-21fc-4306-a434-9b3d977c5db9/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6725bc35-2524-406e-ac75-0402b2f533d4/giysi-atiklarinin-toplanmasi-hakkinin-ihale-yapilmaksizin-sozlesme-ile-verilmesi http://kamubis.com/decisions/SayistayFinding/2dc05459-0a24-4429-9b43-dd6889fdfe30/kesinlesen-sayistay-ilamlarinin-tahsilinin-yonetmelige-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6c17a723-e97a-41d2-a7e9-8a0fc20306a6/isyeri-acma-ve-calisma-ruhsati-alinmadan-faaliyette-bulunan-isyerlerine-iliskin-islemin-gerektigi-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a43d6346-3784-4ea0-a7f2-cac96f599aca/is-artisi-kapsaminda-yapilan-imalatlarda-is-artisi-gerekcesinin-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/a01f6577-f0cd-481e-8949-69e9d76b584e/indirimli-emlak-vergisinden-yararlanan-kisilerle-ilgili-inceleme-yapilmasi-sonucu-olusan-emlak-vergisinde-hatali-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/a60009b1-1847-47dc-badb-96740fe7eda6/imara-aykiri-yapilarla-ilgili-yikim-surecinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/5c257c4d-5ea4-4c89-8c40-3c72e58c0c9f/arac-kiralama-hizmet-ihalesi-icinde-yer-almasi-gereken-binek-arac-kiralamalarinin-tasit-kiralamasi-ile-ilgisi-olmayan-personel-temini-yapim-diger-hizmet-ihaleleri-vb.-ihalelerin-icinde-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/e1852f7a-4956-4370-aa67-2b9a47f03206/idari-para-cezalarina-iliskin-alinan-encumen-kararinin-mali-hizmetler-mudurlugune-bildirilmemesi-sebebiyle-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/196b62d7-6048-4a5a-b276-9a2c00156c4c/emlak-vergisi-hesabinda-asansor-farkinin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/ea309001-a9ab-4d2b-9cdd-c783935b5cdd/eglence-vergisi-alinmasi-gereken-isyerlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8b3313e5-68ed-48e6-89b0-4993eac91a1a/dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/97567ac9-1d41-4c8d-91c2-fb823ddc2aa1/dogrudan-temin-suretiyle-gerceklestirilen-bazi-harcamalarda-is-bitim-surelerinin-net-olarak-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/64408701-1a84-47c1-b99a-44b6482c6995/belediyeye-ait-tasinmazlarin-dernek-vakif-ve-meslek-kuruluslarina-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/bb8f3efa-5cf8-4b97-93a0-c2c5ee597546/emanetler-hesabinda-kayitli-olup-da-zamanasimina-ugrayan-tutarlarin-gelir-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/44e4d935-4827-400b-9dae-9bb39c5b6372/varlik-edinimi-icin-kullanilan-kredilere-iliskin-giderlerin-ilgili-varligin-maliyetine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/0c0b0db6-84c8-4027-b01c-62398627a168/ayni-pazar-yerinde-bir-kisiye-ikiden-fazla-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/b9d09ab4-ee09-45af-bcf9-27decc6af477/butce-gelirleri-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d8df5a44-c618-4ed5-8866-5845a93a4a56/hakedislerden-kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/55a11da8-0ea1-4afc-90e3-08d6b40800fb/dogrudan-teminle-yapilan-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ffbdfba9-727f-4c34-a5f4-8c251c4d9fdd/idare-tarafindan-tahsisli-kullanilan-ve-idarenin-tahsis-ettigi-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f371f196-4ac1-4566-99db-aacd312712cc/baska-birimler-adina-izlenen-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3eba91b6-b3b3-458a-a4a9-75b8a5d86d8f/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmesinin-bedel-icermemesi http://kamubis.com/decisions/SayistayFinding/7dfe814b-6196-4dbd-a54d-f18a69b606d7/yeralti-suyu-kullanan-bazi-fabrikalarin-atiksu-bedeli-aboneliklerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9cd85c86-34a4-4e0c-9bf0-7560c0147712/gecici-kabulu-yapilan-yatirimlarin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/df8b05c4-1ca8-4dcb-bc92-28c966d48ea9/satin-alma-suretiyle-temin-edinilen-tasinirlarin-demirbaslar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/052675a7-e616-4d2f-8540-e4750edebc3a/sondaj-izni-verilen-kuyulardan-faydali-tuketim-miktarina-iliskin-denetimlerin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/e87541c3-48ec-4105-b81a-df8afc7dd192/devralinan-su-aboneliklerine-ait-guvence-bedellerinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/8e7ad035-a6ef-4af0-849c-34f418ea147b/icme-suyu-sebekesine-verilen-su-uretim-miktarlarinin-olculmemesi http://kamubis.com/decisions/SayistayFinding/0554da4b-ab59-40ea-b0bd-0a640c57a389/bazi-abonelerin-sozlesmesinin-olmamasi-nedeniyle-alacak-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/1d2770fd-abe5-42b6-bf49-d20120d164a2/guvence-bedellerinin-guncel-rakamlarla-kayitlarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/bb3b93e6-2ed3-4f9e-87d9-095b9bc7ef15/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e78a1c93-55fd-4af1-88a9-37cb1c797bc4/hurdaya-ayrilan-varliklarin-tamamina-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/bc68d603-f278-49d5-87fb-e9850cd01c77/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1c86b858-9173-47a1-bd74-39990a3aee70/gecici-kabulu-yapilan-yapim-islerinin-ilgili-maddi-duran-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/846174f6-a4ca-4a1c-9ec1-e2a0f89ce42f/amortisman-ayirma-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0326f0e5-3119-4665-9feb-276bb3057e4e/bazi-kurum-alacaklarinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/92915811-89dc-4220-b64c-e4003064db78/tasinmaz-kiralamalarinda-protokol-ve-kira-sozlesmesi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e96f7112-4e3a-4da1-b2e6-a1a0c27cdd76/sirkette-mevcut-olmayan-muhtelif-varliklarin-duran-varlik-hesaplarinda-kayitli-bulunmasi http://kamubis.com/decisions/SayistayFinding/06249b15-ccc2-4169-af08-e651f4214107/muhtelif-varliklarin-hatali-hesaplarda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/04c441e0-8576-4308-883f-b955eb26bd07/bazi-maddi-varliklarin-ilgili-hesapta-takip-edilmeyerek-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b4b7498e-1809-482f-9fce-947a8dc5268e/teftis-kurulu-ile-abone-isleri-dairesi-baskanligi-birimlerinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/3f2b3476-a501-446c-a7c0-d18e5c2fc0a2/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/a478f734-80e0-4de0-8101-11bb4f1dc7c5/sondaj-izni-verilen-kuyulardan-faydali-tuketim-miktarina-iliskin-takip-ve-denetimlerin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/8b0b5a05-055a-41f1-814c-5005570f63e6/icme-suyu-ve-atiksu-altyapi-tesislerinin-izleme-ve-kontrol-sistemlerine-iliskin-calismalar-ile-altyapi-ustyapi-tesisleri-ve-abone-bilgilerinin-cografi-bilgi-sistemlerine-aktarma-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/e62c9d4d-a617-4859-b492-28a9fb716cfd/asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmeyip-emanetler-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/1968474b-7e55-4b92-87aa-c61761c4dde4/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/157607df-e76a-459e-a95f-3171c5891da5/cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/00f14949-0970-4b79-b0ba-c7534c04d41c/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ac813247-2135-4e12-a95a-f695309cb4f9/park-bahce-ve-benzeri-alanlarda-kullanilan-sularin-tespit-ve-tahakkuklarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a6388184-7de2-484f-918d-d131f8ede22a/kompanzasyon-sistemlerinin-duzenli-olarak-kontrol-edilmemesi-bakim-ve-onarimlarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-tuketim-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/77ec6ce6-cafc-4011-bb40-bea2f66dfea6/atiksu-aritma-tesislerinin-elektrik-enerjisi-tesvikinden-yararlanamamasi http://kamubis.com/decisions/SayistayFinding/7308f61e-19a2-42a6-9c11-518db3274d09/all-risk-sigorta-policelerinde-yapim-isleri-genel-sartnamesinde-belirtilen-oranlarin-uzerinde-muafiyet-oranlarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/3054e79d-c40e-44d7-9498-20a5285d758b/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3d01c252-faa9-41f0-95c3-5936a3df0bff/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenmesine-karar-verilen-maddi-duran-varliklarin-tamamiyla-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/4f54ba1c-a78c-475a-83d1-358a628c7d40/yap-islet-devret-yontemiyle-yapilmasi-icin-akdedilen-sozlesmede-idareyi-kisitlayan-hukumlere-yer-verilmesi-nedeniyle-yukleniciye-tazminat-odenmek-zorunda-kalinmasi http://kamubis.com/decisions/SayistayFinding/7da61fad-5b9b-4baa-9341-dfc808a179cb/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3529315e-42fb-4fa4-abe7-6ad6290b7e4d/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ea930e4f-a8dc-4bab-bff6-e10e22352984/performans-programi-ile-kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/b6de69ec-cba8-4d32-826b-44d63c59747b/ilk-madde-ve-malzeme-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c02735f8-32be-4ef8-822a-f124582fe46a/hizmet-alimi-kapsaminda-belediyede-calistirilan-sirket-personeli-icin-belediye-ile-sirket-arasinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/27af5724-e3f8-4026-b9bc-25cd10fc180e/bazi-tasinmaz-tahsislerinin-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/867ae442-7dba-4868-9d7a-5c6ce1adef11/bazi-mal-ve-hizmet-alimlarinin-ilgili-varlik-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d16fc16c-0a34-41dc-ab91-eb1d788856ab/teminat-mektuplarinin-nazim-hesaplara-alinmamasi-ve-muhasebe-birimine-verilmemesi http://kamubis.com/decisions/SayistayFinding/e2ebf466-abec-4e0b-ad25-26ce473b7a33/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1fbc2fe7-5f4e-4cd9-9119-ffff00c72c16/tasinmazlar-ile-ilgili-olarak-yonetmelikte-belirtilen-calismalarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/35622f86-0bfe-46df-9e4f-e2b6e78591b5/kisa-vadeli-banka-kredileri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4c76f4a9-18b4-4190-95dc-1d2be341eb38/iller-bankasi-tarafindan-kesilen-sermaye-ortaklik-payinin-mali-kuruluslara-yatirilan-sermayeler-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/82cdc2dd-d2e6-4035-8489-b49d376908f8/iktisadi-faaliyet-konusu-olmayan-harcamalara-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/ca442a35-fb0a-4838-9aa7-2bb9972b28e9/dogrudan-temin-ile-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/9fd5ea19-5de0-4882-a91d-0f280b744e6f/indirimli-emlak-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/5f1746a2-e3ef-46a4-aa75-45ea211f63e5/belediyenin-sirketlerdeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/d16e8d54-2ee8-4663-8654-ca33b04da2d7/belediyede-calisan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6259d7f6-1006-4312-928b-8e094e8cc2ba/belediye-aleyhine-karar-verilen-deprem-tazminatlarinin-mali-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/aabb7173-3ab7-4846-86cc-54859ff9ad0c/sozlesmelere-dayanilarak-girisilen-taahhut-tutarlarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/2d29cda1-9159-401c-8413-aaea388bfb55/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/fb86a772-70be-4caf-9fdf-b3e45de66c9a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/751d08e8-f35f-48c6-b30e-c7815eab52cf/gorevde-yukselme-sinavinin-sonuclandirilmamasi-nedeniyle-sube-mudurlugu-ve-seflik-kadrolarina-atama-yapilmamasi-ve-bu-kadrolarin-vekaleten-yurutulmesinin-surekli-uygulama-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/52d41c62-e24d-4af2-94d1-a5dc7160b7ef/su-ve-atiksu-tarifelerine-aylar-itibariyla-maliyet-artisi-orani-yerine-ufe-oraninda-artis-yapilmasi http://kamubis.com/decisions/SayistayFinding/694a0a7b-2543-4e06-8d09-03d835fe1bff/su-tarifesinin-belirlenmesinde-dogru-maliyet-hesabinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eda029ae-f4bd-467f-bb38-527d3fce9fad/idarenin-mulkiyetinde-veya-sorumlulugunda-bulunan-bazi-tasinmazlarin-amac-disi-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3e31f6cf-152c-41dc-a9b6-9029630fab07/yapim-islerinde-uygulama-projesi-hazirlama-zorunluluguna-uymadan-on-ve-kesin-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/fe369351-2878-4239-80dc-70490316033f/yagmur-sularinin-uzaklastirilmasina-iliskin-harcamalarin-antalya-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/2b9f29dc-c05c-4584-95ef-3ae9726abfbe/sondaj-izni-verilen-kuyulardan-ne-kadar-su-cekildigi-veya-hangi-amac-icin-kullanildigina-dair-faydali-tuketim-miktarina-iliskin-denetimin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/99062914-95fe-4092-b4d3-3081cf54c8f2/orman-genel-mudurlugunden-alinan-izinlerin-envanter-islemlerinde-eksikliklerin-olmasi http://kamubis.com/decisions/SayistayFinding/d8e0662a-f370-46d6-bb90-6a0b2961896e/muhtelif-ihtiyaclarin-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/1b0fbbba-5678-4a4b-960a-e68ba7ee3c61/merkez-ilceler-disindaki-ilcelerde-bulunan-dernek-ve-vakiflarin-tarifelerinin-tenzilatli-tarife-grubuyla-ayni-belirlenmesi http://kamubis.com/decisions/SayistayFinding/bd893095-9bf3-48a2-84a7-c5f5a6d45a2a/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/560f4378-4d12-4d8f-a961-7b70d4f09f3e/dogrudan-temin-sinirlarini-asan-hizmet-aliminda-ihale-yapilmaksizin-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/30345c59-b59d-4507-8761-7b1eff2d4081/icme-suyu-ve-kanal-baglantilarinin-aski-tarafindan-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4f6c07bb-51b2-45cc-b3d2-0cab02e8a700/altyapi-yatirimlarinin-master-plan-esas-alinarak-bes-yillik-ve-yillik-plan-program-dahilinde-yurutulmesinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/10a95780-df9e-407b-97cc-02bea477e6eb/ilk-madde-ve-malzeme-hesabi-ile-giderler-hesabi-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/752f81a2-d24d-4ea0-a4e8-5d4d3d9f3e05/hizmet-alimi-suretiyle-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b6489a40-e00c-4f7c-bf30-de4a7544682e/amortisman-kayit-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7a537ce4-3259-4e6b-b653-fd3d7d0484d8/bazi-bilgisayar-yazilimi-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/53e0862d-0d09-4241-a9ee-78aa716b7611/mali-tablolarin-idarenin-internet-sitesinde-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/c9b204b8-0084-47db-9ab3-f368b2502747/yevmiye-kayitlarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/b85520c1-66ea-4567-9c83-593acaa7f076/personelden-yemek-bedeli-kesintisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6a6b39b8-db89-4c04-88d5-d57272abe9d2/mevzuatinda-ongorulen-oranda-engelli-personel-ve-sosyal-hizmet-kapsaminda-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/0186624d-33a9-470e-9e73-59afdf4ea6d6/kira-bedelini-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bc2f4a1e-75a3-4986-8cd7-f494b425c439/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/aece57c3-cee1-4842-a3ef-a8b9b8a55d87/aski-icmesuyu-iletim-ve-dagitim-sistemlerindeki-gelir-getirmeyen-su-miktarinin-azaltilmasina-iliskin-calismalara-baslanmamasi-ve-bu-sebeple-gelir-kaybi-yasanmasi http://kamubis.com/decisions/SayistayFinding/29290de5-69ce-441f-92af-23717ff332a5/tasinmaz-kira-sozlesmelerinin-noter-tescillerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/d552dae5-d7db-4a6d-8f77-81dab562c790/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/eec48d91-36c7-4d04-b488-c8748367f167/serbest-tuketici-durumundaki-idarenin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/86caac24-15c1-44d7-9c4c-24c9f3e4e37c/mal-alim-isinde-muayene-kabul-komisyonu-tutanaklarinin-duzenlenmemesi-ve-rekabeti-engelleyici-hususlara-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/512a2fd9-1d1f-4aa3-a04c-05ae5c7fbec1/yapim-islerinde-yeni-is-kalemlerinin-miktarinin-yeni-imalat-olurlarinda-veya-yeni-birim-fiyat-tutanaklarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/9950b788-ad08-44bf-aef8-25a2670295b3/idarenin-tasinir-yonetiminde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/26f3cae0-6e1f-4b51-9bbd-b81a327fd5c2/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/f7369969-e505-4369-8e16-a801bbb62486/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/a25fc272-5d03-474e-84dd-e4289897a987/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/94b3ca65-6659-460a-8018-6a98c7b2451a/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c4c75cb9-17ba-443f-b0c0-94c96689d9dc/belediye-sinirlari-icerisinde-cikarilan-kaynak-sularindan-kaynak-sulari-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/a65e828e-e2ab-4bf5-9cbe-266424fbd656/cevre-temizlik-vergisi-ve-ilan-reklam-vergisi-tahakkuklarinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/0356cf52-4daa-4201-b828-256af26c839c/cevre-temizlik-vergisinin-mevzuata-uygun-bicimde-tarh-ve-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/6a92f46f-c4d6-4db8-9c22-64cc9673d9b5/ilan-ve-reklam-vergisinin-tarh-ve-tahakkuk-surecinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/f3cd0d57-97df-4104-8fb4-3b7e3188d3ef/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/203d9963-b8e5-4332-a52e-3147a3ec128d/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/ba37ef25-6f23-4cde-a14c-67c412223488/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/0dbc0e36-7ed2-48dd-b106-1726c7943f01/dogalgaz-elektrik-ve-su-abonelikleri-icin-odenen-guvence-bedellerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6cae0588-3159-4753-a379-5c7bcf3d50c5/kira-gider-taahhutlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/72a8f47e-2c8b-4b7b-a4cd-9064b76c7dcd/belediyenin-butce-gelirlerinde-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/0692d37c-1385-40a9-b5c7-a97390bbb0b9/yapim-isi-ihalelerinde-katilim-ve-yeterlilik-kriterlerinin-eksik-belirlenmesi http://kamubis.com/decisions/SayistayFinding/4a6dbc87-3d42-4d93-8ca3-ed7ebf2f5c93/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ac39f073-71ef-41b1-a17d-b31cff01868b/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e328a77b-3d3a-4985-8003-414526a12eed/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-eksik-alinmasi http://kamubis.com/decisions/SayistayFinding/c5eae809-4818-456f-969c-30d2d009a58c/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-muhasebede-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/6b397377-27bb-48cf-881b-e0ae327faeee/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/28c0bbcc-d773-4e44-895c-ed8e5b4d14f0/ilk-defa-muhasebe-kaydi-yapilan-ve-maliyet-bedeli-belli-olmayan-bazi-tasinmazlarin-rayic-degerleriyle-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/8e375da9-8464-477d-9002-6d237a06c4e9/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/0e8f8d55-8ce1-42f2-bb1a-cbe4f7a65913/sirket-ana-hizmet-binasinin-ruhsatsiz-olmasi http://kamubis.com/decisions/SayistayFinding/6e4b5b2f-28c2-48d4-ab82-769bb88f1061/bazi-kisi-ve-gruplara-ucretsiz-park-hizmeti-sunulmasi http://kamubis.com/decisions/SayistayFinding/b957cc31-2290-49ce-9c15-250454c18e91/otopark-calisma-saatlerinin-belediye-meclisi-tarafindan-verilen-yetki-sinirlari-asilarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/8d2fdc05-f6c3-4743-a4c9-b1b471a74a7f/asansor-periyodik-bakim-ve-onarim-isine-iliskin-bakim-kontrol-ve-fatura-tarihlerinde-uyumsuzluklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/10a867e8-df60-4486-a125-95f25cd1de2d/kredi-kartiyla-yapilan-tahsilatlar-icin-yuksek-oranda-komisyon-maliyetine-katlanilmasi http://kamubis.com/decisions/SayistayFinding/57cb1d96-e226-4ff8-826a-9398058a0618/istanbul-buyuksehir-belediyesi-sosyal-tesis-otoparklarinin-isletilmesi-isinde-kira-bedelinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/f887fbae-3dfe-415c-82fb-fe5bc5822335/sirket-oz-kaynaklarinin-yillar-itibariyle-eksi-bakiye-vermesi http://kamubis.com/decisions/SayistayFinding/23d8e896-d707-4a65-b756-3521dda4f4dd/genel-kurul-tarafindan-yonetim-kuruluna-huzur-hakki-ucretlerini-belirleme-yetkisinin-devredilmesi http://kamubis.com/decisions/SayistayFinding/d535c1de-c543-4daa-b236-787aa7edb0ae/personele-yillik-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/1a6eb9f0-dfda-4963-b8c3-04c635f80315/iskura-bildirim-yapilmadan-personel-alinmasi http://kamubis.com/decisions/SayistayFinding/76ee2d8e-1f3d-4a6c-8bb4-e60cdcbd67ec/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ad014553-7c94-4702-a1e4-237e0ef68d2d/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/de0cde26-ed77-41a9-94de-4de6a49cb42f/sirket-tarafindan-alan-aboneligi-adi-altinda-devri-yapilan-otoparka-iliskin-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/23500cc9-27fd-46ea-b76a-2ba676c43198/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/772c496b-ac2e-452b-bee2-778b50322918/serbest-tuketici-durumundaki-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6c9a0f95-6a95-488b-bfd4-b74fbc2bde73/otoparklarin-ihale-yapilmaksizin-alan-aboneligi-adi-altinda-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c4908196-525d-4f48-a4e3-bcdc5c4076a9/envanter-islemlerinin-yapilmamasi-ve-demirbaslar-hesabinin-guvenilir-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/c6f598bd-d9c7-499a-b20b-007e0cd99e91/odenmeyen-otopark-bedellerinin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f96e6e66-83ad-499a-94fc-faedbb000f9f/yurtici-satislar-ve-onceki-donem-gelir-ve-karlari-hesaplarinin-dogru-bilgi-icermemesi http://kamubis.com/decisions/SayistayFinding/771ecb7a-0cf9-44c9-9601-66e9deb46704/zabita-hizmetlerinde-gorev-yapan-personele-belediye-meclis-karari-olmadan-fazla-calisma-ucreti-odenmesi http://kamubis.com/decisions/SayistayFinding/2809a1f5-afed-4614-b388-38c01356b387/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/deef5705-76cf-4ed3-9504-fd2a358d50fa/elektrik-alimlarinda-serbest-tuketici-sifatiyla-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f9fb71f2-91b8-4df7-8a78-2b73faa98f26/kamu-ihale-kanununun-22nci-maddesinin-d-bendi-kapsaminda-yapilan-dogrudan-temin-yoluyla-alimlarda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a9b69336-b917-4461-9fe1-9e69008ffd5d/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8bb0394b-6f4e-4ff8-bd56-fd1bced6d657/arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/becaff1e-2f7b-4c45-b090-fdbbe15a415d/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d8766a8f-490c-4cd9-a057-6468fa5e5e51/maden-payi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/40d8b52d-55c4-4d2f-b3e3-86ac6303681c/kaynak-sulari-harcinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a999169f-797d-4f0d-af32-289d5676c0cc/eglence-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3ef9124b-f664-4e05-9cde-5a3889020487/kacak-yapi-ile-mucadelede-imar-mevzuatinda-yer-alan-yaptirimlarin-etkin-bir-sekilde-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/81e2f42e-4a94-4b3c-95da-33a1f017c52c/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b310f374-cb83-421b-991e-45e2499211c6/belediye-tarafindan-kiraya-verilen-tasinmazlar-uzerindeki-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/1e066066-582a-495b-8665-fcc4ee54cf8a/belediye-tarafindan-isletilmek-uzere-kiralanan-tasinmaz-uzerinde-sozlesme-hukumlerine-uyulmadan-ucuncu-sahis-isletmeye-faaliyet-izni-verilmesi http://kamubis.com/decisions/SayistayFinding/83c352dc-e17a-4959-832e-013e6eaf53aa/belediyeye-ait-tasinmazin-ilce-muftulugune-kamu-konutu-olarak-kullanilmasi-icin-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/18b3bdc9-ce84-4388-bc3a-ac41ccd2d328/aile-sagligi-merkezine-bedelsiz-olarak-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/18a3e758-c410-410f-8816-e5a4138a2dc7/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/7c691440-f178-458e-ac17-b9a68e3de264/all-risk-sigorta-policelerinde-yapim-isleri-genel-sartnamesinde-belirtilen-oranlarin-uzerinde-muafiyet-oranlarina-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/c233ba0c-9d75-429e-9d69-587c4a4fd402/ihalelerde-ekonomik-acidan-en-avantajli-birinci-ve-ikinci-teklifi-sunan-isteklilerin-sunmus-olduklari-gecici-teminat-mektuplarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8e0f9cb0-65d2-48c3-be88-bc0511f4ef37/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-hatali-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/ac284aed-7f04-48b1-9cd8-ab91ef4cc07b/elektrik-alimlarinin-ihale-yapilmaksizin-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/72463eab-c8ad-4176-a1fb-03a3b8b8b2fe/eglence-vergisi-mukellefi-olan-isletmelerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/68c22246-69cb-41c0-aac9-e68244d561ff/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/43ae77f0-a3de-4ad3-aaa9-b9e6680bf1b5/belediye-sinirlari-icinde-yer-alan-bazi-isyerlerinden-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5415021d-8828-4d3f-8644-3ccf84541eea/belediye-sinirlari-icerisindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/5b1f7fad-8993-4793-af30-ef9440994b04/sosyal-guvenlik-kurumuna-odenecek-ek-karsilik-priminin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/cce1b522-a5d2-44a6-a1f6-9027fa87b33b/kidem-tazminati-odemelerinin-kidem-tazminati-karsiligi-hesabi-kullanilmadan-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/171c7fa1-86c9-4c1d-ba99-e4c8f5342687/tecil-edilen-emlak-vergisi-tutarlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/af6d9574-e8b2-4b86-9834-b4ad5737f756/kiraya-verilen-otoparktan-alinan-kira-bedelinin-bu-alanin-isletilmesi-suretiyle-sirketin-elde-ettigi-gelire-kiyasla-onemli-oranda-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/7a5444bf-2bd1-47c2-9895-adc4a6b15f60/idarenin-vergi-borcu-odenmeyerek-kaynagi-belirsiz-devreden-katma-deger-vergisi-hesabi-ile-mahsup-yapilmasi http://kamubis.com/decisions/SayistayFinding/749a9084-5311-419b-8962-6daa1f4b606a/tek-seferde-ihale-ile-temin-edilebilecek-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/8bab9ae8-f9b5-4c0d-93bb-f2f5ecfa77a5/tasinir-mal-yonetim-ve-islemlerinde-hatali-ve-eksik-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/ab8cf450-5a72-4bc6-b5a6-bc4001241a25/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-gecirilme-amaciyla-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b70dedf1-370e-42c0-bfa8-aa93b2dcb6d0/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7ad7d7e6-78f2-4d1c-b9f8-a1073a2aac5b/bazi-tasinmazlarin-ihale-konusu-edilmeyerek-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/57c21308-ebdb-4974-b13c-885d50d71dc8/bazi-gelirlerin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/aa498733-91f9-4f0e-baf5-0bc24c4b2029/tasinirlarin-icmal-cetvelinde-yer-alan-tutarlari-ile-bilancodaki-tutarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/908a9de4-d812-4b21-8a26-f62d90e21ebb/kurum-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-birbiriyle-tutarli-ve-tam-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2d4f9d5b-8f6a-47f3-a7d5-623f551035bc/kidem-tazminati-karsilik-ayirma-isleminde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/83bb75e9-7c60-46f2-9bce-455fe92ee899/iller-bankasi-sermaye-payinin-mali-kuruluslara-yatirilan-sermayeler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2cec1dd1-9ac9-440b-bc4d-7a5878db1b50/idarenin-yapilandirilmis-borcunun-ilgili-hesaplarda-tam-ve-dogru-sekilde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/87b1800c-03f1-4a9e-a1d0-f0ea7f12bc25/belediyenin-sirketlerdeki-sermaye-payinin-muhasebe-kayitlariyla-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/6cf97abc-c65f-401a-990f-ec10a5cebbaa/aralik-ayi-maas-odemelerinin-izleyen-yila-ait-kisminin-butce-disi-avans-ve-krediler-hesabinda-izlenmeyerek-cari-yilda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/97a5265a-e591-40fe-9b74-db642d413c65/bazi-personele-binek-arac-tahsis-edilmesi-ve-ayni-kisilerin-personel-devam-kontrol-sisteminden-muaf-tutulmasi http://kamubis.com/decisions/SayistayFinding/99053f16-95cd-4a99-8ab6-dcb916d7ea47/aski-genel-mudurlugune-ait-mevcut-altyapi-tesislerinin-tamaminin-cografi-bilgi-sistemlerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c549918b-4951-44d5-aafb-787ed4ee3cd0/odeme-emri-belgelerinin-harcama-birimleri-tarafindan-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/61c7cdf1-c642-43b0-b780-635e781fbf5d/abone-bilgilerinin-abone-bilgi-yonetim-sistemine-abys-kaydinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/135b5315-2bf0-45b0-bb42-fd743c37d13e/icme-ve-kullanma-suyu-ile-atiksu-icin-yapilan-harcamalarin-tam-maliyet-esasli-muhasebe-sistemine-gore-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/a8c0b9b7-b8a0-487f-98e1-2f4ed06640f3/aski-haricinde-ozel-vidanjor-hizmeti-verenlerle-ilgili-vidanjor-bilgi-sisteminin-olmamasi http://kamubis.com/decisions/SayistayFinding/0e8dbf4a-fd75-4b9c-96a9-245c67b9020a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8c31ac40-2593-4da1-976a-77f1042103a5/faaliyeti-olmayan-daire-baskanligi-kadrolarina-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/9c56020f-d524-42c3-8641-2f202e8f6e91/belediyelerden-yapi-ruhsati-alan-herkesin-askiden-su-ve-kanalizasyon-durum-belgesi-almamis-olmasi http://kamubis.com/decisions/SayistayFinding/a2787d2a-30cb-495c-872d-7e7839bcca6f/sondaj-izni-verilen-kuyulardan-ne-kadar-su-cekildigi-ve-faydali-tuketim-miktarina-iliskin-denetimin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/53fa1675-90b7-49fb-a62c-1f6ac1acf79c/bazi-hizmetlerde-elle-makbuz-duzenlenmesi-ve-bu-durumun-suistimale-sebep-olmasi http://kamubis.com/decisions/SayistayFinding/076569e1-0832-46f9-b670-bab05892adf3/idarenin-yaptigi-ihalelerde-kontrol-gorevlisi-olarak-calisan-personele-ayni-anda-isin-basinda-bulunamayacak-sekilde-is-yuku-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/2012de37-09b3-47d2-9113-c0d1c311c048/idarece-bazi-ilce-ve-belde-merkezlerine-indirimli-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/5992ba26-b842-4e96-b46b-daf206d38cfc/idarenin-mulkiyetinde-yonetiminde-veya-kullaniminda-olmayan-tasinmazlarin-maddi-duran-varliklar-hesap-grubuna-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/fc651327-ad2b-41fc-9da8-79f4c50092d9/cevre-temizlik-vergisinin-faaliyet-gelir-ve-gideri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/b1e8d3cb-2a90-48c8-b48b-df5860f37fa3/yagmur-sularinin-uzaklastirilmasi-icin-yapilan-harcamalarin-eksik-hesaplanmasi-ve-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a7ea0a27-dabf-4019-9f66-f769d690e24e/yevmiye-islemlerinde-geriye-donuk-kayit-yapilmasi-ve-yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/356eebf7-f84b-40cc-b649-fbaea58c3cea/idarenin-sahibi-oldugu-otogar-butce-ici-isletmesinin-kurumlar-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/0ce6169f-7331-4557-a297-854d474abe86/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/531d7372-7b36-47fb-b990-4aa5541be065/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/3013c5c8-dd17-4bd3-a8c2-8a720b1fa7c2/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-bazi-isletmelerden-alinmamasi http://kamubis.com/decisions/SayistayFinding/4e5b11fa-e7e0-4910-bda2-1e5e57108780/kiraya-verilen-duran-varliklarin-kayitli-degerleri-ile-kira-tutarlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e57923c3-f031-4d59-95bd-10f2dd371e23/ticari-plakalarin-kullanimina-iliskin-ihalelerde-mevzuatta-ongorulmeyen-bir-usul-olan-satis-isleminin-uygulanmasi-ozel-halk-otobusu-hatlarinin-ise-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/a097bd90-68c6-450c-9c58-6fefea377f1d/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e99cf493-4b0e-4fda-9c45-6df80ab51ec6/idare-tarafindan-cesitli-kuruluslara-verilen-guvence-bedellerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3d77aabc-2c9d-41d0-b123-1d03ee69c3fd/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ef3b0799-3bdd-40ff-8bc8-79fce2d5d49e/sermaye-artirimi-kararlarinin-sermaye-taahhutleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/97a60fa6-85a9-4360-80a6-61181ae0610d/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/187c69ee-4d93-42d4-91c4-521e6ba6b588/maddi-duran-varliklar-icin-amortisman-ayrilmasinda-hatali-islemler-olmasi http://kamubis.com/decisions/SayistayFinding/a301e99e-3dc5-4725-bb22-5aec62b1b4e1/tahsis-edilmedigi-halde-muhasebe-kayitlarinda-idarece-tahsis-edilmis-gibi-gozuken-binalarin-olmasi http://kamubis.com/decisions/SayistayFinding/d75d372c-7bd8-43e5-89a0-1afe5b2ad2ff/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarinin-cins-tahsisi-ile-deger-tespit-islemlerinin-yapilmamasi-ve-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/96ddc222-d211-4bfd-a957-14bb457b437c/kiraya-verilen-tasinmazlarin-kayitli-degerlerinin-ve-bu-tasinmazlara-ait-kira-gelirlerinin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/da703ecb-db29-4cdf-8044-53a75dae4487/gecekondu-fonu-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/8e292c7e-b094-4b00-9da6-eb557e776e96/belediyeye-ait-tasinmazlarin-tahsis-yapilabilecek-kamu-idareleri-arasinda-sayilmayan-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/3fbf2044-3d1f-4705-9d5b-4a5e5a876ec4/kazilara-iliskin-ruhsat-verme-ve-tahsilat-yetkilerinin-bursa-buyuksehir-belediyesine-devredilmesi http://kamubis.com/decisions/SayistayFinding/1c3f2a92-6676-42c1-9eee-fc7e32a827b0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4f789486-875b-452f-ac6b-d1662751a873/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/2839f160-6f3a-4fa7-aec3-cd04c18f374c/evsel-atik-bertaraf-ucretlerinin-tahsilinin-ve-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ae22082-5244-4648-b87e-b22810803e3d/ticaret-odasina-ortak-hizmet-projesi-kapsaminda-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/b1eae0d5-4843-4d6a-8437-0c7fd401e140/kati-atik-ihalesinde-yaklasik-maliyete-esas-yakit-ve-amortisman-tutarlarinin-yuksek-alinmasi-sebebiyle-yaklasik-maliyetin-olmasi-gereken-tutarin-ustunde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/4d9f1680-8d22-4804-bf6c-38537bec8f2e/belediye-gelirlerinin-takiplerinin-eksik-yapilmasi-bazi-gelir-kalemlerinde-tahsilat-oranlarinin-dusuk-duzeylerde-kalmasi http://kamubis.com/decisions/SayistayFinding/1bf6c483-8db4-4fa7-88de-61369788478e/haklar-hesabinin-ve-bu-hesaba-iliskin-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/dad2a45e-ede1-46a9-984f-be6840d1071f/bazi-maddi-duran-varliklar-icin-hatali-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/798a5d49-f59b-44ba-b975-a846dec5d53c/kamuya-olan-borclarin-vadelerine-uygun-olarak-ilgili-hesaplarda-takip-edilmemesi-ve-bir-kisminin-hesaplarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/01ed3c09-2469-42c4-96e1-fb132737d239/sirketin-yillik-faaliyet-raporunda-raporda-yer-almasi-gereken-bilgilerin-tamamina-yer-verilmemesi-ve-faaliyet-raporunun-suresinde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/b6f8f3ef-2a55-4bc3-945b-1da2bfb3ca0f/sirketin-nakit-varliklarinin-verimli-olacak-sekilde-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/6485f59f-4701-4bd3-9394-b002c3b9af91/sirket-yukumluluklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-ek-mali-kulfete-maruz-kalinmasi http://kamubis.com/decisions/SayistayFinding/688df86d-1fdd-4d5d-bb42-5f6d53540933/envanter-defterinin-mevzuatin-ongordugu-sekilde-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/f735dc4c-fdcf-4338-b6e0-fe104a1b03ae/genel-kurul-tarafindan-yonetim-kuruluna-huzur-hakki-ucretlerini-belirleme-yetkisinin-devredilmesi http://kamubis.com/decisions/SayistayFinding/e292e06d-d8b9-4e93-9c05-ef8c110660fc/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/668ac7b2-1c5d-4aac-b873-e1665a63ce9c/iskura-bildirim-yapilmadan-personel-alinmasi http://kamubis.com/decisions/SayistayFinding/97512722-a551-4dca-b96c-aa85fdf85a0b/bazi-sirket-calisanlari-ve-aile-fertlerinin-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/53dad510-cb70-418e-8141-80576af43f18/serbest-tuketici-durumundaki-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8ba162bf-dbe7-42d7-afd4-c8addb013d52/sponsorluk-sozlesmelerinin-uygulanmasinda-sozlesme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8e2d4eda-c359-4a9f-92aa-98288d0fe121/personel-harici-kisilerin-yemek-bedellerinin-sirket-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/e97107e0-89a8-45e7-966b-49e3ba8c4929/yevmiye-numaralarinin-tarihe-uygun-olarak-muteselsil-sira-takip-etmemesi-ve-bos-yevmiye-maddeleri-bulunmasi http://kamubis.com/decisions/SayistayFinding/0d2c1703-55a0-4eee-a028-429881d7b697/tasinmazlarin-tahsisi-islemlerine-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/8690a09e-d0ad-4a5c-af93-f45e83ba56a6/sure-uzatimi-verilen-yapim-isinde-insaat-sigortasi-butun-riskler-suresinin-uzatilmamasi http://kamubis.com/decisions/SayistayFinding/27c76320-bcd5-4dee-ae8d-65c1ffa5b94f/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/7fbbfcd4-0c6b-4280-973a-6628d370f6c4/elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/1cdc4968-85ab-49d8-b5cb-84e439c5e4e7/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/fc90f235-17db-484b-b92a-4759881d9018/mali-hizmetler-uzmani-ve-mali-hizmetler-uzman-yardimcisi-kadrolarina-atamalarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4fa20a89-a96a-4090-bbcd-382cf3ed219d/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3dc0037f-283e-4a90-beed-d472ed62f6c7/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7b509700-a120-43a0-ace2-b9811695697d/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/855bde52-0d74-4442-a5cf-7f63b25b4f8b/belediyenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/f3d4df83-068c-44f6-bc11-b25acc92d2f9/hak-sahibine-gerceklestirilen-odemelerde-sosyal-guvenlik-prim-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/42952946-d37c-42d2-81b2-5d58e38be4ac/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/ec14cb76-ee2e-4dd9-82a6-0d6402bfb407/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1c42ca77-5948-47ae-8eae-e8e8eb08cf2e/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/c0b25c92-0f82-4e70-a4c4-f29b8c6d18bb/mevduatlarin-mevzuat-hukumlerine-uygun-olarak-vadeli-hesaplarda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/2477d75b-fe78-455c-8844-d098beb2a740/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyeri-ve-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/51dba0ee-e800-4658-abfc-908c23c9a72c/indirimli-emlak-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/f9b4138d-75b1-42f1-a611-f8ae0fa33eaa/ilce-sinirlari-icinde-faaliyette-bulunan-bazi-isyerleri-icin-cevre-temizlik-vergisi-mukellefiyetinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/db55e696-a2f3-4842-99ef-9ad08828fee2/gelir-kalemlerinde-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/0bc37932-22f8-4777-af68-e34e44caa111/cevre-temizlik-vergisi-payinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/573eec8c-2294-45dd-90b1-db11166a1ac5/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/bc059941-4fd4-4fb6-9974-613e3af5c1dd/belediye-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-ecrimisil-tahsilattahakkuk-oranin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/7a644821-974c-4def-b2ef-1441b5754f9b/belediye-adina-tahsil-edilen-cevre-temizlik-vergisi-ve-evsel-kati-atik-bedeli-tahsilatlarindan-yapilan-hizmet-bedeli-kesintisinin-iadesine-iliskin-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/55e6500e-e84f-48cb-83cc-3047837d66a3/balikesir-su-ve-kanalizasyon-idaresi-tarafindan-belediyeye-aktarilmasi-gereken-cevre-temizlik-vergisi-paylari-ve-kati-atik-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/34bfb888-f0b1-4c29-b442-f6c4a3b5ce9d/isin-sonunda-ilgilisine-iade-edilmeyen-nakden-alinan-kesin-teminatlarin-hazineye-gelir-aktarimi-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/7b0a7204-adf9-48c0-a7cc-503d110c6cdf/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/b8fae5f1-e636-4888-aeb8-d7f201f86b52/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/1a5f681f-7670-4b07-8e1a-d8421b67c555/tasinir-niteliginde-olan-tesislerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/062b2aa4-a15c-4a4b-b23a-a8f63cede9d3/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d303a47c-387f-4b9f-afcd-3ac35a0e0e66/pesin-tahsil-edilen-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e53d3631-c819-4b0d-9992-41cefc69806c/donusum-projesi-uygulama-esaslarina-dair-meclis-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/0707fc93-180e-45c2-a511-81e5d07ac098/sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/2e62187e-5f38-4879-8bb7-94298a4f2e6f/kurum-kadrolu-ic-denetcisinin-sube-mudur-vekili-olarak-gorevlendirilmesi-ve-ic-denetim-raporunun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/538b08ea-23d1-4c2c-aafe-5c5923403dc5/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/da84c8ad-f271-47f0-93df-2907024d17c5/tasitlara-yapilan-masraflarin-plaka-bazinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/0b5e72cc-e62b-4540-aa7f-1c7545b4a99d/ecrimisilin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/3a69ee07-a6ad-41ac-992d-6bd595a41752/tasinir-mal-yonetiminde-mevzuata-uygun-olmayan-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7be0a86e-d6f3-4f88-a415-a4c21fe958e1/kiralama-ihalelerinde-muhammen-bedelin-gercekci-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/5edf95d5-7f36-4f19-9e56-6bdc12633fc8/6183-sayili-kanun-kapsaminda-olmayan-alacaklar-icin-odeme-emri-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/de529f8a-4891-4570-97c7-73a8fd53555f/telekomunikasyon-alt-yapi-ve-sebekeleri-uzerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07b50aec-47f4-4b9e-9569-b6125fbbd8c7/kanalizasyon-ve-su-tesisleri-harcamalarina-katilma-paylarinin-tarh-ve-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/0bf2d47f-d9c9-45cb-9135-e6107223ebef/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-yapilarin-yuklenicilerinden-yapi-kullanma-izni-harci-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/3f891b7f-15af-49d2-b141-fe080dd6bfee/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-surduren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bde2d1fa-ca87-41dc-b7cc-bb72983b33b3/altyapi-kazi-izni-harcinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/38504987-c236-4c97-b0d2-279b698168b2/kati-atik-toplama-hizmet-alimi-isine-iliskin-arac-kiralama-ihalesinin-yakit-dahil-yapilmasi http://kamubis.com/decisions/SayistayFinding/c51a4196-9d64-4dea-ae7f-bb05350f5f55/hizmet-alimi-suretiyle-kiralanan-tasitlarin-bakim-ve-onarimlarinin-belediye-tarafindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/6faff763-45bc-4dec-89fa-941369013bf2/dogrudan-temin-yontemiyle-yapilan-alimlarda-yasaklilik-sorgulamasi-yapilmamasi-ve-alimlarin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/d8e285dc-b6b0-41b2-a28e-1977bb21d24d/yeni-birim-fiyatlarin-tespitinde-ticaret-odasinca-onaylanmamis-yerel-rayiclerin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5791f390-2e24-48d3-837d-9a4a1f843055/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/e6d87272-e5bb-40b4-9240-53d21570f838/gider-taahhutleri-hesabinin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/816616f2-3a91-4af2-ac21-77b7da729f75/ayni-nitelikteki-islerin-ayri-ayri-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/7491d088-be43-4da3-9123-053d2ee84096/yapim-islerinde-alt-yukleniciye-yaptirilan-is-kisimlarinin-mevzuatin-belirledigi-limitlerin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/20dfe263-51fa-4e33-b5bf-923c41c60667/gerekli-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/32927db6-753e-4c30-9dc3-f3b40c5df6bb/bazi-ihalelerin-somut-ve-objektif-gerekceler-olmadan-iptal-edilmesi http://kamubis.com/decisions/SayistayFinding/90103bd5-e38b-493f-b831-a05a970159e6/belediyenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/013725b4-e2bd-4480-9b68-75dec3a90d09/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-varliklarin-satis-isleminden-sonra-muhasebe-cikislarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6078a8b9-c516-491d-b6ac-39d11cb3a8b5/taksitlendirilmis-kamu-borcunun-bir-yildan-uzun-vadeli-kisminin-vadesine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/62d5fab5-79bc-43b1-8ba5-3ace73faf07e/gider-tahakkuklari-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4fddcbd7-cc0f-4453-a505-b307bc9138e0/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/217a8abd-aac7-4b03-afa1-841f8890f255/tasinir-mevcudunun-ve-islemlerinin-muhasebe-sisteminden-tam-olarak-takip-edilememesi http://kamubis.com/decisions/SayistayFinding/6b96711a-5eb0-445d-8aa3-b6e5c26f0f4f/tasinmaz-degerleme-calismalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e76273bb-1b6e-409a-809a-a45cc52b598e/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkukun-tahsilata-donusme-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/75764b33-9963-431f-8d92-a03b92aba8b3/belediyeye-ait-tasinmazin-ozel-bir-sirkete-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/94a38a83-868c-4102-8275-7910a2cc51ae/yevmiye-numara-uygulamasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/01992a85-d896-4ff8-862c-727c83f18d12/varliklara-iliskin-amortismanlarin-usulune-uygun-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e4bfe546-d2ae-4aea-a154-c196f187971b/haklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ee20036a-049e-4aed-bc43-72c0be6f32ac/verilen-depozito-ve-teminatlarin-vadesine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f82541d2-3039-4abd-95a2-dc55dc2494bb/vadesi-gecen-kisa-vadeli-alacaklarin-supheli-ticari-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/38fecd68-0e61-4347-8794-0ab00e926a74/uzun-vadeli-borclarin-vadesine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1087615c-8649-46b7-85ca-ae4f97580ea0/sirkette-mevcut-olmayan-muhtelif-varliklarin-duran-varlik-hesaplarinda-kayitli-bulunmasi http://kamubis.com/decisions/SayistayFinding/62bf0b75-22ce-456f-9bb0-de260c139d8a/ortak-olunan-sirketten-alacagin-istiraklerden-alacaklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/a4d222da-ea9e-48b1-a4aa-60d6d3d19d16/muhtelif-varliklarin-ilgili-hesaplarda-takip-edilmeyerek-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b9984b88-ef96-44e1-8695-821461e11ae6/icra-dairesine-yatirilan-teminatin-personel-avanslari-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/3f132ed2-ca72-45df-81e2-47a84b3f232c/alinan-uzun-vadeli-siparis-avanslarinin-vadesine-uygun-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6543a7dd-91e5-43cc-a940-2919e31a7332/isverenlerin-hakedisinden-kesilen-asgari-ucret-destek-primlerinin-hazine-hesaplarina-aktarilmamasi-ve-issizlik-sigortasi-fonuna-gerekli-basvurularin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e33bfc40-9c6b-413f-95d2-adb13f08950c/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/6d874686-160f-4bed-b084-2dfdbdbdca6a/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/5a78dcb4-d1ef-4a8d-aca1-23b1e733a354/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d600fb78-314c-4714-ad84-6ab3afb0edcd/belediyenin-muafiyet-kapsamindaki-tasinmazlari-icin-elektrik-tuketim-vergisi-odenmesi http://kamubis.com/decisions/SayistayFinding/bb84631b-c63e-4489-adfb-ddb9ebb0216d/genel-aydinlatma-kapsamindaki-yerlere-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cdbb6323-6fae-45a1-ad08-41025e7fcb88/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/1c02e4ab-1744-4a28-8ec5-70ee40a71fe2/gecekondu-fonu-icin-bankada-ozel-hesap-acilmamasi-ve-ilgili-payin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bfb28a3d-fdb8-461a-bc21-b991e4885136/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/db99c000-6b2d-46c0-aa9f-5f02515ddb98/evsel-kati-atik-ucretinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/676d0124-eb9d-40dc-83b4-a2888f431a49/temsil-agirlama-ve-toren-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9cea7b95-260a-4bcf-a145-b7d25e9fb801/belediyenin-doviz-hesabinda-bulunan-meblagin-degerlemesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/29445b0c-a815-4900-9ec2-b1ce224d3213/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/cd6b59f3-8497-4bc0-8816-9ba8235586ca/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlari-ve-lisanslarin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/668a3810-a684-4354-b6bc-6405206ac2ee/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/710bfe27-efc7-4c83-8e13-441717b1aeb1/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/e06c6f72-7f4a-4de9-8663-1e2983072b48/idare-tarafindan-nikah-ucretlerinin-bazi-kisilere-indirimli-uygulanmasi http://kamubis.com/decisions/SayistayFinding/6190b9ef-51dc-4868-b1d2-96628f655412/idarenin-gecekondu-fonundaki-paralarinin-fonun-amaci-disindaki-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/fddd46e4-1557-4ad2-b0f3-13d088c3c759/hizmet-alimlari-kapsaminda-2019-yili-ve-sonrasinda-yuklenicilerden-kesilen-asgari-ucret-destek-primleri-icin-herhangi-bir-islem-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/5b477a9d-1ee1-4c63-9a36-b42aec818546/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/13db8d4c-36da-450c-9c28-eb5187d5d3e4/bazi-personellere-kefalet-sandigi-kesintisi-yapilmaksizin-tahsilat-ve-odeme-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/3f184cb6-6d9d-4db7-8d4c-cec2b2867345/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-kadrosuna-vekaleten-veya-tedviren-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/3fc3ddee-4b91-4605-b8ba-c04661d38da6/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/ddd2c30d-da11-4637-8527-75b63c9f0a20/belediyede-norm-kadrosu-olmayan-baskan-danismani-kadrosunun-fiilen-kullanilmasi http://kamubis.com/decisions/SayistayFinding/503846c7-78ca-4743-b04e-f16b23b9cdff/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/56b93215-2bed-429b-8497-acf084997eb4/yuklenici-firma-tarafindan-isletilen-reklam-alanlarina-iliskin-verilen-ilan-ve-reklam-vergisi-beyannamelerinin-belediye-gelirleri-kanununda-belirtilen-usule-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/9faa82b2-5051-416a-9630-fd2a65b780c1/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/bd53e254-2a44-4dc4-81a1-f23f9a1bfefe/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1e98a4b7-f55c-4d68-901d-cb118f734b53/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/312574c4-1fa6-4270-8bb7-e86772701813/emlak-vergisinin-hesabinda-bazi-binalarda-asansor-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/5c889f21-c58e-4c6c-88d6-7c6672061b74/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/9406a5c3-c665-43cf-a9fb-4fe9522f4317/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e2caa74e-d46b-4ccb-b6c5-4cb2642fb822/hazine-tasinmazinin-idarece-isgal-edilerek-yukleniciye-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/761fefed-fe33-48e5-a328-2cc8d5ea5cb3/idare-tasinmazlarinin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/bc493c32-615d-42d1-8c33-055d9706c27d/kredi-seklinde-verilen-on-odemelerin-usulune-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ebb40c10-d973-420d-969c-3a17f27d44cd/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/c06ebf4a-075f-47ad-adff-58babd59526c/nakliye-analizinde-katsayinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/56f4044f-3fa3-4a8d-986c-d7b4cc9938b8/idare-tarafindan-gerceklestirilen-bazi-ihalelerin-yeterlilik-kriterlerinin-rekabeti-engelleyici-hususlar-icermesi http://kamubis.com/decisions/SayistayFinding/50a1c2f2-1427-4142-9a47-36dc05761a0a/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/86df1ce0-70eb-4c7d-a6ad-09707b2b7f71/kiralanan-tasinmazlar-icin-yapilan-harcamalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ec52a00d-e521-4139-8aaa-2a06f472d28e/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/10570a31-e192-4e00-9d71-24b9248086f5/gider-taahhutleri-ve-gider-taahhutleri-karsiligi-hesaplarinin-yil-icerisinde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b65275b6-e821-4bd5-b400-c2d420dab19d/kidem-tazminati-karsiligi-uygulamasinda-donemsellik-kavramina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6c391460-4b1d-4689-8782-02c40a90e89b/tuketilen-ilk-madde-ve-malzemelerin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/5fce7160-ca0e-4b2e-9d89-31ac67429b15/gecici-kabul-noksanliklarinin-hatali-hesapta-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a0ce0ec9-c48d-4a21-a5c8-9a22dcc4f9e0/diger-kamu-idarelerine-olan-taksitlendirilmis-borclarin-mali-tablolara-tam-olarak-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/e8391938-2b87-4519-a9fe-eb42e54c4183/sayistay-ilami-ile-tazminine-karar-verilen-kamu-zarari-tutarlarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e856894d-cc15-48e7-a41c-282608af8618/istanbul-buyuksehir-belediyesi-ve-istanbul-elektrik-tramvay-ve-tunel-isletmeleri-genel-mudurlugunden-olan-alacagin-zamaninda-tahsil-edilememesi-nedeniyle-alacagin-temliki-isleminde-bulunularak-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/dcca1281-de65-45f1-99f0-e5b2b15bf096/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e5b84d10-b5b4-4574-96be-31686c626079/hizmet-alimi-suretiyle-calistirilan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/0accaa0b-b2d0-485c-8f49-127552992d90/genel-kurul-tarafindan-yonetim-kuruluna-huzur-hakki-ucretlerini-belirleme-yetkisinin-devredilmesi http://kamubis.com/decisions/SayistayFinding/ec5dbd49-adf7-4154-861e-abe3d6cf1923/iskura-bildirim-yapilmadan-personel-alinmasi http://kamubis.com/decisions/SayistayFinding/386691c3-1ef4-42d9-b25f-f77ea908c75f/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasina-dayali-hizmetlerini-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-gordurmesi-ve-bu-kapsamda-calistirilan-iscilerin-ucretleri-icin-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/29654065-140c-4f38-8a51-4c33d5154085/sirket-tarafindan-3g-kapsaminda-alimi-yapilan-bazi-islerde-4734-sayili-kamu-ihale-kanununun-ceza-ve-ihalelerden-yasaklama-hukumlerine-uygunluk-kontrolu-yapilmamasi http://kamubis.com/decisions/SayistayFinding/187fd694-2b51-4d51-a4f5-f3ff451e469d/sartlari-saglamamasina-ragmen-istisna-kapsaminda-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/6fd1a84a-8ee6-45e5-9d21-fa700e70d5eb/kalkinma-ajansi-payinin-kamu-idareleri-paylari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/916337be-848b-41ba-bc0d-464e78c61938/kiraya-verilen-tasinmazlarin-ve-kira-bedellerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0586f2a4-5092-4eb4-b881-50ea11cc93ae/gecerliligi-kalmamis-teminat-mektuplarinin-iade-edilmemesi-ve-muhasebe-cikis-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/965432df-c1bb-44be-a2dd-ba7b5d594782/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d817388c-9d9d-401c-9544-401178d8b4d1/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/a1830d86-2e9c-40cf-a38e-5d9a76b22d86/gecekondu-fonu-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/19f26d67-b53e-4ad8-9971-ec74ee8b874d/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/e6c2781a-5e8b-48a2-a529-242a92782efa/dogrudan-teminle-yapilan-ve-belirli-bir-sureyi-ihtiva-eden-alimlarda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/791cf71d-6c26-4d3c-99d1-e469f825ae0f/atik-su-aritma-tesislerinin-bir-kisminda-elektrik-enerjisine-iliskin-tesvikten-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/e8f80037-1b64-4b87-b71e-245e1e3f8559/idareye-ait-tasinmazlarin-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/700a55eb-2b7a-42d8-ba35-bebb20ba6df8/otopark-hesaplarinda-toplanan-meblaglarin-nemalandirilmamasi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/40a3220e-95db-4c9d-af12-92ca1e535287/tasinmaz-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/46d67fa8-bee5-4da0-a6ab-54f612095fca/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/16b19324-e515-48ca-bc74-c3e37dadbff9/kidem-tazminati-karsilik-tutarlarinin-mevcut-durumla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/0afafc75-e9d6-43c9-8ac6-e4e4b8a8ffe1/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/c9579fc0-4425-418f-9634-b801b3958b1e/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/14db1853-fb37-4d53-b914-e87d588a6341/yagmur-sularinin-uzaklastirilmasina-iliskin-harcamalarin-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/526bf4a0-9e44-45d7-b1a6-43c9fd412091/kamu-kurumlarindan-vadesi-gecmis-su-alacaklarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d4adaa52-9456-4a02-a79a-9e9f75eb8c57/bazi-tasinmazlarin-kiraya-verilmesinde-sozlesme-yapilmasina-iliskin-sureye-uyulmamasi http://kamubis.com/decisions/SayistayFinding/cff126ea-c3ef-48ae-a62b-44ae05d2c762/yetersiz-gecici-teminatla-ihaleye-katilanlarin-tekliflerinin-gecerli-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/18675830-5c55-43e9-add8-c89f0c717927/kapali-teklif-usulu-ihalelerde-tekliflerin-alinmasi-ve-degerlendirilmesi-asamasinda-hatali-islemler-yapilmasi http://kamubis.com/decisions/SayistayFinding/ae5c7797-b9cf-42e8-89ff-250dda5c608c/dogrudan-teminle-yapilan-bazi-alimlarda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3b10b2b6-459b-4c80-beb5-6515e7386d65/ihtiyaclarin-parasal-limitlerin-altinda-kalma-amaciyla-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/e134f788-2f9b-44db-867a-4b7c810ff80d/dogrudan-teminle-yapilan-alimlarin-elektronik-kamu-alimlari-platformunda-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/521ec77a-d6e5-4b39-b7c8-a052a3a03f23/imar-planinda-kamu-ortak-kullanimi-icin-ayrilmis-olan-alanlarin-ecrimisil-karsiligi-kullandirilmasinin-olaganlastirilmasi-ve-ecrimisil-tahsilat-oraninin-dusuk-seviyede-olmasi http://kamubis.com/decisions/SayistayFinding/80237290-09f5-4ca3-9f5b-c60fb22bf0d1/idarenin-mulkiyetinde-yer-alan-tasinmazin-mevzuat-hukumlerine-aykiri-bir-sekilde-buyuksehir-belediyesi-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5feb30ca-7d4d-4c08-b5e9-1d60ae316ad4/dogrudan-teminle-tek-kaynaktan-temin-edilen-mallarahizmetlere-iliskin-formun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/dd1d4de5-0d35-4b03-a690-57d75c05d69f/butun-riskler-all-risk-sigorta-primlerinin-odendigine-ve-sigorta-sozlesmesinin-yururlukte-olduguna-dair-sigortacidan-alinacak-belgenin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5dadb767-ff63-4a77-87a7-384ba4ba9f68/mevzuatina-gore-idareye-sunmasi-gereken-belgeleri-sunmayan-istekli-uzerine-ihale-birakilmasi http://kamubis.com/decisions/SayistayFinding/a4fb2c5c-a94d-4ffb-8915-1fcfa4e64880/ortaklik-durumu-tespit-belgesini-sunmayan-istekli-uzerine-ihale-birakilmasi http://kamubis.com/decisions/SayistayFinding/a1942c14-2906-4cbf-b4a4-4b3f175d823b/vergi-borcu-sorgulamalari-ve-teyitlerinin-mevzuatina-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4f21fb72-830c-4353-997b-afa37255401f/sozlesmelerin-ihale-dokumaninda-yer-alan-hukumlere-aykiri-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/080a8e8c-f0ea-46d7-bf7d-5a995b92ec69/ihale-uzerinde-kalan-istekli-ve-varsa-ekonomik-acidan-en-avantajli-ikinci-teklif-sahibi-istekli-icin-yasaklilik-teyitlerinin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e62b90c4-bf8c-40ef-b822-47231e8905f4/bazi-elektronik-ihalelerde-gecici-teminati-olmayan-isteklilerin-tekliflerinin-sinir-deger-tespitinde-dikkate-alinmasi http://kamubis.com/decisions/SayistayFinding/015728f5-9748-4f65-975e-dc1adf8238ff/ihalelerde-yaklasik-maliyetin-uzerindeki-tekliflerinin-degerlendirme-disi-birakilmasi http://kamubis.com/decisions/SayistayFinding/efd94691-fda6-4252-94e0-0922c34f9941/ihale-komisyonlarinin-mevzuatina-uygun-surede-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/fefce0d8-102a-4155-a80b-2d7421c112fd/istisna-kapsaminda-degerlendirilemeyecek-bazi-mal-alimlarinin-istisnalara-iliskin-hukumler-cercevesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/b91c1ee1-9809-477e-abf1-e8143a9356d8/kurum-lehine-hukmedilen-vekalet-ucretlerinin-gelir-kaydedilmesine-iliskin-islemlerin-mevzuatina-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4ce6b776-a4ab-479c-9bfb-3e904cba05a3/ertesi-yila-gecen-yuklenmede-ust-yonetici-onayinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/952e15de-6f80-4452-9b09-aa976e222251/yevmiye-defterine-kayit-yapilmasinda-mevzuatta-belirtilen-kayit-duzeni-ve-zamanina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/906f12bc-d633-4470-a644-1fca27873998/ibb-meclis-karari-olmaksizin-borclanmaya-gidilmesi http://kamubis.com/decisions/SayistayFinding/8016ac8d-472f-440f-80f0-9a91f7610570/belediye-meclisi-karari-gerektiren-islemlerin-meclis-karari-olmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/531f27d2-0aa5-4f88-a0b5-7977e9c2af6c/engelli-personel-istihdam-edilmemesi http://kamubis.com/decisions/SayistayFinding/611ce6f6-621a-4398-8f2b-f66f617f086e/hatali-iban-nedeniyle-belediyenin-banka-hesabina-geri-donen-paralarin-butce-emanetleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/07d3e8bc-003c-4fdc-b422-f8cf06e20a41/gecici-kabul-noksanlarina-iliskin-kesintilerin-alinan-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c53b79df-abe7-4fd3-92ea-a18d1fa35e66/tahsil-edilen-otopark-payinin-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/32f635c3-dd47-48fc-a8d8-2320fabe497b/sosyal-guvenlik-kurumu-ek-karsilik-primlerinin-tahakkukuna-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/f69519b0-4ca8-4a2c-beb5-d00e4d000c31/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-ve-vergi-borcu-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/27ab9658-df04-4eff-8d68-be57ff4cb655/alinan-depozito-ve-teminatlar-hesabina-kaydedilmesi-gereken-teminatin-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9369812e-9975-4a9f-925f-086bb9f80cb9/tecil-edilen-emlak-vergisi-tutarlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d9d96ebe-5ec2-4e6d-805c-9ff8a3347285/kiraya-verilen-tasinmazlarin-kira-bedellerine-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/54a0ade5-8fce-4a64-9d68-d2e94e5af2c2/tasinmazlarin-deger-tespit-calismalarinin-tamamlanmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/b24c4013-c70f-475b-98ce-20940261a495/demirbas-niteligi-tasiyan-varliklarin-muhasebe-kayitlarinda-tuketim-malzemesi-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/bba4f8d6-fffc-4820-be05-e69038092e0b/belediyenin-aktifinde-bulunmayan-tasinmazlar-icin-yapilan-harcamalarin-dogrudan-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/8cf3d727-8dae-4758-a5df-9e798fec70db/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-muhasebede-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/2dda2664-f487-49f8-abf2-dd8fb3e57aa4/gecekondu-kanunu-geregince-olusturulan-fonun-vadesiz-bir-hesapta-tutulmasi http://kamubis.com/decisions/SayistayFinding/2f8f63ce-94c3-4250-8174-7da28b973dd0/yevmiye-defterine-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/195a85fc-eff6-4070-9dd4-db5239839648/harcama-yetkisinin-harcama-biriminin-en-ust-yoneticisinde-olmamasi http://kamubis.com/decisions/SayistayFinding/02004442-2cfc-482a-abb9-4593f7cb90ab/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/82f65c11-0e1a-424e-b2a4-3e4c4fa4199b/stadyum-tesis-hizmetlerinden-herhangi-bir-ucret-talep-edilmemesi-ve-tesisler-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/395f09d6-c6e8-41f2-b0b3-83a87ea4b6f0/belediyeye-ait-tasinmaz-kiralarinin-tahakkuk-tahsil-oraninin-dusuk-olmasi-ve-kirasini-odemeyenler-icin-tahliye-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7e216ea9-9c9d-4a8f-85e0-05b7b3060383/profesyonel-spor-kulubune-yapilan-tasinmaz-kiralamalarina-iliskin-ihalelerde-rekabeti-engelleyici-uygulamalar-olmasi-ve-kulubun-birikmis-kira-borcu-bulunmasi http://kamubis.com/decisions/SayistayFinding/b5b8aa5d-6ef6-40ef-8f75-bfa15d47abf4/on-odeme-islemlerinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8cd6a898-4ec7-46a7-87ff-b1ac946edc30/yapim-islerine-ait-butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/4d111a8a-693b-451a-9b71-454cd140a990/kiraya-verilen-is-yerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/5ecaaef4-ffc4-419e-a3c8-4b1214bd6045/cevre-temizlik-vergisine-iliskin-gecikme-zamlarinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/85f5cbe6-cfb3-44f7-83b2-51282a4654b5/kiraya-verilen-tasinmazlarin-muhammen-bedel-tespitinin-saglikli-yapilamamasi http://kamubis.com/decisions/SayistayFinding/861fb769-7bcf-4718-aae0-4b7c78e9a71a/hafriyat-topragi-insaat-ve-yikinti-atiklarina-ait-bilgilerin-ilce-belediyeleri-tarafindan-buyuksehir-belediyesine-bildirim-sureclerinin-saglikli-islememesi http://kamubis.com/decisions/SayistayFinding/b1671ad3-79b0-4478-aa8d-d6e9f7540b57/limanlarin-devir-tasfiye-ve-paylastirma-komisyonu-tarafindan-buyuksehir-belediyesine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/3addda70-6f1c-434b-a421-665f837a9f92/servis-plakalarinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/6548e79a-ab24-452f-a0ad-43f42494e8c4/taksi-ve-minibus-plakalarinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/8e94fdde-3818-415e-8802-907c31e769b9/elektronik-tebligat-sistemine-ait-adreslerin-aktivasyonunda-sorunlar-yasanmasi http://kamubis.com/decisions/SayistayFinding/eb86fef9-c279-46ee-a0c7-6b704644ae58/idarenin-onayi-alinmaksizin-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/156f63fe-6eb5-4f85-8114-7dedeae9defe/yeni-birim-fiyat-tespitinde-kullanilan-rayicler-icin-ticaret-veveya-sanayi-odasindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/d5fe13a2-cc20-4bc4-944b-8f73f977ec33/yapim-islerinde-uygulama-projelerinin-gercekci-hazirlanmamasi-ve-bu-durumun-is-artisina-sebebiyet-vermesi http://kamubis.com/decisions/SayistayFinding/ef6c2426-f42a-4a5e-b331-79eed4dc767b/yapim-isi-ihalelerinde-all-risk-butun-riskler-sigorta-bedelinin-fiyat-farki-odenen-durumlarda-revize-edilmemesi-ve-sigorta-suresinin-sure-uzatimi-veya-cezali-calisma-olan-durumlarda-uzatilmamasi http://kamubis.com/decisions/SayistayFinding/29618e83-a74d-48f9-976b-f59d886568b7/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6f76d012-b570-417a-8eb0-c750b31fd89b/bazi-mal-alimlarinin-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/bbece4cc-380b-4caa-99d3-e4b7afb162be/kiraya-verilen-duran-varliklarin-kira-gelirlerinin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/733f1302-af77-499f-8746-254f65a2096f/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a9c2592f-5c6e-4945-8ffc-ece262049f7a/idarede-calisan-daimi-iscilerin-buyuk-bolumu-icin-tek-bir-is-riski-zam-orani-belirlenmis-olmasi http://kamubis.com/decisions/SayistayFinding/84ac1c69-144a-4b18-9e06-644dae79aa68/kadrolu-iscilere-yillik-270-saati-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/e7eed634-924d-4426-8fb4-750d73635290/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/be377358-c846-4af8-a1dc-1fcb643a39b3/sozlesmeli-personel-ve-isci-statusundeki-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/d4a22b67-8453-4d8c-bc63-250669f11186/imar-kanunu-geregince-tahsil-edilen-otopark-gelirlerinin-amaci-disinda-kullanilmasi-ve-vadeli-mevduat-hesabinda-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/f61a4a16-b820-403d-b119-31f007b55729/bazi-ihalelerde-mevzuata-ve-ihale-dokumanina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/07641345-febc-4d5c-a751-4fa411052ff1/yonetim-kuruluna-mevzuatta-ongorulen-sayida-atama-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d27b3891-1490-45e4-83ab-39814c5fc4a8/bazi-zorunlu-trafik-sigortasi-hizmetlerinin-dogrudan-teminle-alinmasi http://kamubis.com/decisions/SayistayFinding/62fa0bbe-3110-48fc-90b8-173cf18cdd34/su-kayiplarinin-onlenmesine-yonelik-calismalarin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/469ba688-b021-4c18-bb62-525cdbdb94e6/baglanti-kalite-kontrol-ruhsati-alan-isletmelerin-kontrol-ve-izleme-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/125c3ee7-6e21-41c9-b64a-c7225df48008/idarenin-devlet-su-isleri-bolge-mudurlugunce-sondaj-izni-verilerek-acilan-kuyularin-bilgisine-sahip-olmamasi http://kamubis.com/decisions/SayistayFinding/d906b5ea-9f6b-43c9-bb5e-71cf0e238a2e/idarece-devlet-su-isleri-bolge-mudurlugu-tarafindan-sondaj-izni-verilen-kuyulardan-cekilen-suyun-hangi-amac-icin-kullanildigina-dair-faydali-tuketim-miktarina-iliskin-denetimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/82b3fc2f-8c74-421e-8f75-bd14d0c18f82/yonetmelik-kapsaminda-yapilan-kiralamalarda-sozlesme-oncesi-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/1a8e5c04-0f84-4b1b-ae58-844eea17f737/sebeke-suyu-abonesi-olup-ayni-zamanda-kuyu-suyu-kullanan-konut-abonelerinden-cevre-temizlik-vergisinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/63f254f9-171e-45a6-b348-38f3363aab12/sebeke-suyu-abonesi-olmayan-ancak-atik-su-sistemine-dahil-olan-konut-abonelerine-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/0e3040b0-8257-4647-80ec-f1ca27d85dcc/mevzuata-gore-belirlenen-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/413111e9-482c-40c3-ae25-5c7e8a707bdd/yapilandirilarak-ertelenen-su-alacaklarinin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/88fd3623-3821-4f4c-9a5a-32d436a497c7/takibe-alinan-su-alacaklarinin-gelirlerden-takipli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/381a85ef-2092-474c-8fb3-b714ff75b4a9/hurdaya-ayrilan-tasinirlardan-satis-yoluyla-elden-cikarilanlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9805e7c2-a9a3-4ec2-9ea1-0617d7104c73/verilen-depozito-ve-teminatlar-hesabinin-donemsellik-ilkesine-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0d0c971e-ec1f-49ad-991e-341c80ee5bca/maddi-duran-varliklarin-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/3bbb6c09-717d-4091-92c8-84efd50f9c3a/borc-icmalindeki-tutarlar-ile-mali-tablolardaki-tutarlar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/546af694-9c97-4984-b531-5006c1c0899a/hizmet-alimlari-kapsaminda-2019-yili-ve-sonrasinda-yuklenicilerden-kesilen-asgari-ucret-destek-primleri-icin-herhangi-bir-islem-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/52a3ec09-62cf-4737-9033-fa266aa2616e/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/5bd40c62-800e-49ed-a65f-bc20614934ea/tasinir-islemlerinde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d688c09d-857f-44c8-8667-ed914ae53ddb/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8fe2fdfc-95bf-419d-a2b7-ec7f8e601209/ulusal-bayram-gunlerinde-calisan-isletmelerden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/a0adc8d1-0050-46df-ab46-c033f88e9f9d/kamu-ihale-kanununa-gore-dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/bff45b2a-3119-48e4-977b-b1e75bbe6a67/banka-kartlarindan-yapilan-tahsilatlarin-idare-hesaplarina-ertesi-gun-yatirilmamasi http://kamubis.com/decisions/SayistayFinding/4d5efc54-b362-434a-bf79-cd7509c381d2/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/40efa85f-ae64-4d22-a2e4-e81ce566c35c/toplu-is-sozlesmesinde-yer-alan-birlestirilmis-sosyal-yardim-odemelerinin-gelir-vergisi-ve-sosyal-guvenlik-kurumu-matrahlarina-dahil-edilmesinde-zorluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/3170b20f-2b65-48f1-be21-6a0d8a6f4e9a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/152026af-3da6-4c02-98af-53e1e6b8dddb/belediyenin-bazi-dolu-mudur-kadrolarina-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/e59245b9-1b05-49dc-b269-764326612cd9/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/af06b4fc-bb17-4d82-972b-98cd8b89bbd3/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/7d5a0c39-1e10-4688-8c29-7bce41286b85/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f258cbab-3947-481c-8adb-b1e9bd67451d/kazi-bedellerine-iliskin-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-tutarlarin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/dc620d9b-7c9a-408f-acdd-8d211dfe2fe2/eglence-vergisi-mukellefi-olan-bazi-is-yerlerinde-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a2a5bb46-f63e-4648-ae97-9bc048d35223/tekstil-atiklarinin-toplanmasi-tasinmasi-ve-geri-kazanimi-isinin-ihale-edilmeksizin-protokolle-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/bf8e471e-239d-4055-8e8f-2f6d73f83586/tasinmazlarin-kiralanmasina-iliskin-yapilan-bazi-ihalelerin-sartnamelerinde-rekabeti-engelleyici-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/c2bc2bfe-2def-4cc8-acaa-aae4b339dec5/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-turkiye-elektrik-dagitim-anonim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/c8a1fa17-dd26-44f7-92d6-a375e3e51338/idare-tasinmazlarinin-kamu-kurum-ve-kuruluslarina-sure-belirtilmeksizin-tahsis-edilmesi-ve-idarece-kiralanan-bazi-tasinmazlarin-tahsise-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/03d7ba1b-5b7d-4171-887a-d2199de92cf4/devlet-ihale-kanun-kapsaminda-yapilan-bazi-ihalelerin-sartname-ve-ilanlarinda-bazi-bilgilerin-eksik-olmasi http://kamubis.com/decisions/SayistayFinding/07be5f1b-8e7f-4456-8387-afcf0496e07e/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/636f8da9-e229-4908-82ba-11a08ded43d9/gecekondu-fonu-gelirlerinin-takip-ve-tahsilinde-hatali-islemlerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/61f007e6-f2d5-4625-9995-8695d4fc8259/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-tahakkuk-ve-tahsili-ile-muhasebelestirilmesinde-hatali-islemlerin-olmasi http://kamubis.com/decisions/SayistayFinding/80d2c99a-f410-4ebb-a836-f5be61697b50/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/27c086ca-afcc-45ef-b4f7-83028fb73fc0/idareye-bagislanan-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/30b3879d-6378-4932-979a-5fb0dc42d127/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi-nedenleriyle-gercege-uygun-amortisman-ayrilamamasi http://kamubis.com/decisions/SayistayFinding/898501f5-0bb8-4251-b23e-2a8486e013e1/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/d5a133ff-b7f7-42ff-b77b-8752921f6a8d/isyeri-acma-izni-olmadan-faaliyette-bulunan-isletmelere-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/df2f3a1f-3f7c-470c-a1ff-b44a94e82511/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/26cb552c-f50a-4d79-82bb-628a25080e4c/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/14622381-ed9d-46b8-ba9e-183e12774415/yevmiye-defterinde-bos-yevmiyeler-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/b21a8484-55ee-4dfa-a850-11d0ba90ff1e/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bccd6061-3610-4443-a85a-1c9989bc6b81/sozlesmeli-personele-yapilan-sosyal-denge-tazminatlarinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/84dfcf41-7572-45a7-9b8e-b3d912a27cf9/teknik-personele-odenen-ek-ozel-hizmet-tazminatinda-gorevlendirmelerin-genel-olmasi http://kamubis.com/decisions/SayistayFinding/27894f35-72e8-42ed-80da-861bdbab0052/ruhsat-alma-zorunlulugu-bulunmayan-bazi-isyerlerinin-cevre-temizlik-vergisi-ve-evsel-kati-atik-bedeli-mukellefiyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ac3e5e9d-77eb-4bfb-82be-8fa0766729fb/vadesi-gecmesine-ragmen-iade-edilmeyen-ya-da-isin-suresine-gore-vadesi-uzatilmayan-teminat-mektuplarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7dd5f68e-a6da-4c61-80d6-e89afc7e345f/belediye-sinirlari-icindeki-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/a8c69240-8f7e-45f2-b268-7b73bfa253dd/belediye-sinirlari-icindeki-bazi-isyerlerinin-cevre-temizlik-vergisi-mukellefiyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0a2f0dcd-86af-4694-babd-ed9b6e6bd76b/kamu-idarelerine-meclis-karari-olmadan-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/24a86ebb-fdd1-4871-a3d3-fff4c0312e5c/bir-spor-kulubune-dusuk-bedelle-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/624c6b9e-e916-4a1c-8d85-033a16122064/belediye-sirketine-ihale-yapilmadan-dusuk-bedel-ile-tasinmaz-kiralanmasi-ve-kiralanan-tasinmazlarin-sirket-tarafindan-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/81cd3a31-17e6-4a2f-beb4-2c7bd8377cb8/maddi-duran-varliklarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a1dfbb75-035a-46ae-9fe2-cfcf7fc653f7/envanter-cikarma-isleminin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4bb198f2-2e1f-49bd-92f1-9b54d8e800a0/genel-kurul-tarafindan-yonetim-kuruluna-huzur-hakki-ucretlerini-belirleme-yetkisinin-devredilmesi http://kamubis.com/decisions/SayistayFinding/972ed887-604b-46f5-b761-77654998cea5/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/1ff66233-10a6-4ecb-823a-8b286809a931/sirketin-kendi-ihtiyaci-olan-personel-calistirilmasini-gerektiren-hizmetleri-icin-buyuksehir-belediyesinin-dogrudan-veya-dolayli-olarak-50sinden-fazlasina-sahip-oldugu-diger-sirketlerden-dogrudan-hizmet-alimi-suretiyle-personel-temin-edilmesi-ve-fazladan-kdv-odenmesi http://kamubis.com/decisions/SayistayFinding/82745dd7-b88d-4023-8319-d5f0b23165a1/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/a6690fff-1e5c-4a7f-9cd0-ea190bc7db2f/toplu-tasima-hizmeti-sozlesmeleri-hukumlerine-aykiri-olarak-hasilat-paylasilmasi http://kamubis.com/decisions/SayistayFinding/900184b9-0586-4968-b79b-5282c1f1bb7e/kamu-ihale-kanununa-gore-dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/488367c7-16e6-4013-a349-973fa44df4f6/arac-alimi-ihalelerine-ait-teknik-sartnamede-yer-alan-hukumlerin-belirli-bir-marka-ve-modele-isaret-etmesi http://kamubis.com/decisions/SayistayFinding/19a514f7-dd03-49bf-bb7b-97e9e197844e/yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/71f5a197-42bf-440d-b517-674745503dcb/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/22527f76-70dd-4acc-b67d-4990a5ef1da0/kanuni-muafiyet-oldugu-halde-cesitli-vergi-ve-fon-odemelerinde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/12bed44d-4682-4d46-a577-2207cbf13bd0/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-il-ozel-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/07f7ab6f-1b10-4930-81d0-81457131bae9/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3546220d-76d2-434d-b61a-d37adcb45d08/tahakkuk-eden-kira-alacaginin-takip-ve-tahsilatinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/c6d6bddb-823f-49b5-89ae-18acfe4857f1/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/fbb55b4b-998c-4a4a-8fa6-c40ee29c87b7/eglence-vergisi-alinmasi-gereken-bazi-isletmelere-eglence-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/381ace43-57dc-4b2d-8e1c-5e99739cf4bc/kamulastirilan-tasinmaz-mallara-iliskin-emlak-vergilerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/720de9dd-0140-4d83-8bbb-b49e761c167e/belediye-tasinmazlarinin-ihale-yapilmaksizin-dusuk-bedelle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/d879ffec-8932-4a1d-9ff1-514e4c116535/maddi-duran-varliklara-iliskin-deger-artirici-harcamalarin-ilgili-maddi-duran-varlik-hesaplarinda-izlenmeyerek-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/8f993229-0b13-4d92-a9a2-d2d703c91d40/kiraya-verilen-isyerlerinin-tamamina-iliskin-3-aylik-kira-bedellerinin-silinmesi http://kamubis.com/decisions/SayistayFinding/1355ebc7-5430-4fdc-b415-7851e6fd9e56/yapilandirilmis-sosyal-guvenlik-kurumu-borclari-ile-vergi-borclarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/95389c59-415d-4669-a770-adb8a42e059c/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/d78eeb30-2000-41fd-84f7-a110c6503ece/kidem-tazminati-karsiliklariyla-ilgili-muhasebe-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8ba9cb6c-389b-4d9f-8052-16e670e5af7e/maddi-duran-varliklara-amortisman-ayrilmasinda-hatali-uygulamalar http://kamubis.com/decisions/SayistayFinding/6340c110-2027-4070-b0f0-2d85b4805427/satilan-tasinmazlarin-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/9ef7d8ac-db43-445b-a636-7f3b1a6eef39/kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/865a78e9-318f-499b-b642-cc0d7d8ca26c/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/64e0e479-2eac-4afd-81d3-0da24455e954/kamu-kurumlarina-yapilan-bedelsiz-devirlerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6f6dad03-06d4-4129-96a8-e95c09b54cb1/belediyenin-sirketlerdeki-sermaye-tutarlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/aa5338f3-13d1-4ed8-a9eb-519bf2e1068a/cesitli-tasinir-mallarin-alindiginda-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/cf610df2-ae1b-490e-97dc-146b66d1ddee/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f5a2d7bd-4cab-432e-b425-743e472990a5/gider-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f7b0379e-4193-4881-b859-a66b17151257/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamis-olmasi-nedeniyle-mevcut-kullanim-sekli-ve-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/8966eac2-4716-4a92-b879-34b3c42ec38c/otopark-hesabinin-kamu-bankasi-yerine-ozel-bankada-acilmasi-ve-bu-hesaptan-otopark-ihtiyaci-disinda-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/75a28491-680d-4678-a08e-b5cfdd2729a4/ticari-taksiler-ile-sehir-ici-toplu-ulasim-faaliyetlerini-yurutenlerden-tahsil-edilmesi-gereken-ruhsat-ve-guzergah-izin-ucretlerine-dair-belediye-gelir-tarifesinde-duzenleme-olmamasi http://kamubis.com/decisions/SayistayFinding/74430216-18f9-4ca1-8294-6729bd87c479/ilan-ve-reklam-verme-amacli-mecralari-kiralayanlardan-ilan-ve-reklam-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/b94ac329-ddcb-4673-9c36-8e0086d5143a/konut-uretimi-amaciyla-satin-alinan-tasinmazin-bir-kisminin-ticari-faaliyette-kullanilmak-uzere-mevzuata-uygun-olmayan-bir-sekilde-ozel-bir-isletmeye-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/2d386145-0574-4510-a979-0e0c0cf40e13/sehirlerarasi-otobus-terminali-kurulum-ve-isletim-sureclerinin-surdurulebilir-bir-yapida-olmamasi http://kamubis.com/decisions/SayistayFinding/7b98dfae-55d3-4d7e-9a4e-ff1fcfbe1c7b/belediye-tarafindan-vatandaslarin-toplu-konut-ihtiyaclarini-karsilamak-maksadiyla-satin-alinan-tasinmazin-amaci-disinda-toplu-isyeri-alanina-donusturulup-satilmasi http://kamubis.com/decisions/SayistayFinding/4def396f-ff7a-4125-873e-d35313e906eb/belediye-tarafindan-kiraya-verilen-tasinmazlarin-yapi-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7501d243-1295-4fb2-b0a2-75a8198db6d5/omrunu-tamamlamis-lastiklerin-geri-kazanim-sureclerinin-saglikli-bir-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/bee739cc-e507-4523-93d7-547deb03e349/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7ab91fd6-8650-41c6-a3a6-14f9c37c5b13/temsil-ve-agirlama-giderlerine-ait-harcama-talimatlarinda-misafirlerin-sayisi-ve-mihmandarin-yapacagi-harcamalarin-kapsaminin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/a5b3469d-3821-48da-81fa-ccf9ecfbc535/harcama-pusulasi-duzenlenmesi-suretiyle-temin-edilen-iscilik-hizmet-alimlarina-ait-odeme-emri-belgelerinin-ekinde-piyasa-arastirma-tutanagi-ve-onay-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/ebaa1111-514a-4f97-945b-0f0d6de53a5a/harcama-yetkilisi-yerine-ust-yoneticinin-ihale-yetkilisi-olmasi http://kamubis.com/decisions/SayistayFinding/ad64a370-7490-41c2-a153-cc8c2e7793c5/belediye-ve-sirketinin-toplam-personel-giderlerinin-yasal-ust-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/ba849e02-a394-4de9-87ee-f81ae87ec9eb/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/85465ed7-05bc-4c3e-8922-9cc4acdbe6d1/belediye-adina-kayitli-tasinir-mallarin-yonetimi-ile-ilgili-sureclerin-etkin-bir-sekilde-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/baa8bfe1-585b-4e40-b81b-7bbc931abab6/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayiplarina-iliskin-olarak-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/056a3f20-6707-4ec6-ba6e-39f91bbb907a/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b70390c3-6a14-4647-a3df-39b566652053/sozlesmeli-kadrolarda-calisan-personelin-mudur-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/ec955249-fea3-41ce-8f52-4b84a2dc2e9b/yevmiye-defterinde-bos-yevmiyelerin-bulunmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/794adbf1-1bce-4064-b2ea-74823d7d851b/isverenlerin-hakedisinden-kesilen-asgari-ucret-destek-primlerinin-ilgili-hesaplara-aktarilmayip-emanet-hesabinda-bekletilmesi http://kamubis.com/decisions/SayistayFinding/f2e329fa-a214-4d9f-af8d-6a2ebfea8301/harcamalara-katilma-paylarina-iliskin-uygulamalarin-mevzuata-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/a7db3ec0-e839-4d80-abf4-a757b70fa737/belediye-sirketine-yapilan-tasinmaz-kiralamalarina-iliskin-ihalelerde-rekabet-ortaminin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/c7bec136-f03e-418a-9655-2beeaef7e050/kamu-konutlarinin-tahsisinde-uygulama-hatalarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/543803a6-353a-42ad-a588-683b88018c89/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/85734853-299a-48b4-8244-941b1b5681af/konutlara-iliskin-olarak-tahsil-edilen-cevre-temizlik-vergisinin-ilgili-belediyelere-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/1f2b56dd-0662-489d-8375-f2b9f120b883/tasinir-islemlerinde-eksik-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1491c867-43f2-4a36-93da-c0a88b647932/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3584ba4b-721d-4869-b3d9-48852572f956/tasinmazlarin-envanter-kayitlarinin-tapu-kayitlari-ve-muhasebe-kayitlari-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/0889bcb0-3341-4d5d-8fb7-8bffbec8a8e2/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/50477f42-9f1a-42d6-aadd-fb4e82cdd556/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/1c156ff8-0913-4ace-9662-7a0405a59455/tahsis-edilen-araclarin-sirket-yonetimince-belirlenen-usul-ve-esaslara-gore-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0f9383f4-cbf2-47ca-8762-200de70bc2bc/tahsil-suresi-gecen-alacaklara-iliskin-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/2ecc4fe9-08f1-49a7-8e2e-0730648d8709/yapim-islerinde-kesin-teminatin-mevzuatina-uygun-olmayan-sekilde-iade-edilmesi http://kamubis.com/decisions/SayistayFinding/d493ccdf-12c2-4844-9342-a4d55c88bbca/kullanimi-belediyeye-devredilen-araca-ait-cezalarin-sirket-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/eec8afae-47de-4b7f-bbcf-f03a74a93cc0/imar-planinda-park-ve-yesil-alan-olarak-ayrilan-tasinmazlar-uzerindeki-bufelerin-sirket-tarafindan-yetkisiz-bir-sekilde-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/82baf5a3-bda1-4a68-a543-60c67c312d87/envanter-defterinin-mevzuatta-belirtilen-sekilde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/37026ed3-747e-4b9b-9827-7a08b49036fa/dogrudan-personel-hizmeti-alimi-kapsaminda-yabanci-menseli-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/5019e71c-9eee-4209-8806-e6861c1e711a/sirket-yonetim-kurulu-tarafindan-yillik-faaliyet-raporu-ile-mali-tablolarinin-hazirlanarak-genel-kurul-onayina-sunulmamasi http://kamubis.com/decisions/SayistayFinding/19e2aed6-4cbb-4e10-9bb7-fc0464f02ae8/idare-tarafindan-nikah-ucretlerinin-bazi-kisilere-indirimli-uygulanmasi http://kamubis.com/decisions/SayistayFinding/27ebc51c-ccfd-43b6-be34-a9898be007e7/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/f763b72d-860c-4842-b5a0-418f73d697e9/sozlesmeli-olarak-istihdam-edilen-personelin-mudur-kadrosuna-vekaleten-veya-tedviren-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/9da30489-e694-4c47-b165-3a965a7f4525/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6d22985d-8709-4008-92a9-0563f4f98747/kadrosu-dolu-olan-mudurluklere-surekli-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/216301d7-14b7-4993-9047-174e0f876d60/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/cf69babd-5492-48a1-b919-d1e82db3d6ef/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/c57be79e-7384-4bdf-bd06-bf19535b7b1e/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/073bc264-db96-4d4d-b490-0a1456d54aec/emlak-vergisinin-hesabinda-bazi-binalarda-asansor-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/98b819c8-76df-4f64-aa62-884013d4d719/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/0585777a-4388-4d89-b6dc-919e70d3b6c5/bazi-is-yerleri-icin-eglence-vergisi-mukellefiyeti-kurulmamasi http://kamubis.com/decisions/SayistayFinding/113b3d04-032e-4f4e-a424-3c2b60333ad2/idareye-tahsis-edilen-tasinmazin-amaci-disinda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ead3066f-1939-40fd-8488-8ee77c6ae89f/belediye-sirketinin-fuzuli-sagil-durumunda-oldugu-belediye-tasinmazlarini-ucuncu-kisilere-kiraya-vermesi http://kamubis.com/decisions/SayistayFinding/ac404ac5-4fa6-4188-bf22-61e4b1440f6e/revize-birim-fiyat-uygulamasina-iliskin-hukumlerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/d268c929-8c99-4fdb-81cd-c32eb8cf2416/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/f06fad09-aeef-4399-bdf1-64a656636153/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/f2b1de86-2cc4-4627-b09c-009765212307/idarece-katma-deger-vergisi-dahil-olarak-tahsil-edilen-mal-ve-hizmet-bedellerinin-tamaminin-idarenin-faaliyet-gelirlerine-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9ea5389b-2f09-4f09-ab98-e8c870d8f95c/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/f91b75ee-7a18-43db-850a-c82d0036bcf4/kamulastirilan-tasinmaz-mallara-iliskin-emlak-vergilerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/5cfd99f0-0adc-45c1-ad6b-83af303b3a4e/kurum-tasinmazlarinin-tahsislerine-iliskin-hatalar http://kamubis.com/decisions/SayistayFinding/d1ca76bf-8e5b-40cc-8d19-6b9eae993dab/alinan-teminat-mektuplari-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/acdce8e0-aec9-4bf9-b238-fcaa9da59ac7/tasinir-mallara-iliskin-mevzuatta-belirlenen-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f267b994-9834-48cd-acbe-ff55ffc1207a/sosyal-denge-tazminati-odemelerinden-gelir-vergisi-kesilmemesi http://kamubis.com/decisions/SayistayFinding/9daba890-acb5-4cc2-a8a2-9a0b7a6dfedb/kanuni-muafiyet-oldugu-halde-cesitli-vergi-ve-fon-odemelerinde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/9167343d-3f3d-4cbd-a98c-555625986ee7/isyeri-acma-izni-olmadan-faaliyette-bulunan-isletmelere-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/9f3a6d5e-1dc6-47c6-9a62-7dd8cf807818/belediyenin-sirketlerdeki-sermaye-tutarlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/088a8b95-52a7-4ec7-99f8-d6e5355e5ee6/is-yeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/26eb87e5-cd12-49cc-a4da-402762bf5d5b/ihale-yoluyla-alinmasi-gereken-bazi-alimlarin-istisna-kapsaminda-alinmasi http://kamubis.com/decisions/SayistayFinding/1e8780eb-bbfe-4cb9-a6be-14963bd6f5dd/eglence-vergisi-alinmasi-gereken-bazi-isletmelere-eglence-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/62a8a011-0d22-4527-834c-c64195a4f79d/arac-kiralama-hizmet-alimlarinin-parcalara-bolunerek-dogrudan-temin-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/b31dcd9c-d6ae-4d9b-a96d-041eefecfcb4/belediye-tasinmazlarinin-ihale-yapilmaksizin-kira-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/12715d05-8496-4344-ac46-9e7cfd12ac26/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2ee964ad-dea2-48c0-834c-b3161b14c3df/belediyeye-ait-tasinmazlarin-isletme-haklarinin-ihale-yapilmadan-belediye-sirketlerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/3180cb90-42e0-411b-ae2b-51ab000b57a5/hizmet-alimi-isinde-kontrol-hizmetleri-adi-altinda-arac-kiralamanmasi-ve-kiralanan-araclarin-mevzuatin-ongordugu-nitelikleri-tasimamasi http://kamubis.com/decisions/SayistayFinding/2b4b5266-9e78-4122-b1cc-8b4daad7998b/tasinmaz-icmal-cetvellerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/ca5c186d-65de-4140-9d76-64c161504c15/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a2fc17a0-5e29-4207-8e07-64e38d3e3913/bazi-ilk-madde-ve-malzemelerin-alindiginda-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/7099dbe1-517a-4883-ac8e-3db0710555bb/belediyeye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/62149001-4c62-44d3-bb0a-a79e5026a747/belediyenin-onayi-alinmadan-alt-yuklenici-calistirilmasi-ve-alt-yukleniciye-yaptirilan-is-kisimlarinin-mevzuatin-belirledigi-limitlerin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/675e5172-337b-4b87-944a-943312ab4f65/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/0aa57d48-3c5c-4449-bc13-e0397515dd10/mevzuatta-belirtilen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/2ff6ca71-a8ac-4497-a0f2-490a47eea3d8/sahislardan-bedelli-devralinan-tasinmazlarin-muhasebe-giris-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/caa4b9bc-76fb-4751-88c7-a44065b30152/kamu-idarelerine-ve-sahislara-bedelli-devri-yapilan-tasinmazlarin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b13c08fb-48eb-4761-a21e-076cca5aeed3/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/450db4ec-495a-4c67-8759-e90e9f9030e3/maddi-duran-varliklara-amortisman-ayrilmasinda-hatali-uygulamalar http://kamubis.com/decisions/SayistayFinding/2fa20ea2-105f-4813-ac31-dfb3726ce468/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e02e3365-16f0-4285-9ae8-108973a27060/gayrimaddi-hak-alimlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/30a737d2-f61e-4b26-99a6-a53d4472844b/yapim-islerine-iliskin-gecici-kabul-noksanlari-kesintisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d2445443-ec71-4d2e-b4fb-811e99620707/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/11d69100-f37e-403e-a2ce-90e84df0ab6b/tasinir-mallara-iliskin-mevzuatinda-belirlenen-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/61160107-5601-4c12-a935-9f2bc1d190b8/kanuni-muafiyet-oldugu-halde-cesitli-vergi-ve-fon-odemelerinde-bulunulmasi http://kamubis.com/decisions/SayistayFinding/e90a026a-778e-4772-9e3e-4360ad8bcca2/kamulastirilan-tasinmaz-mallara-iliskin-emlak-vergilerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e734dcef-d9c2-4f8b-8767-e26213778835/isyeri-acma-izni-olmadan-faaliyette-bulunan-isletmelere-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/2c312daf-ee14-47e1-8daa-e3e020a0902e/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5e13d879-01cf-4275-9435-cfd5b6a553e4/is-yeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/4c04967c-bdf1-4a9a-9c74-c03603d0a095/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/ffd59b98-f3e9-4d8f-8798-c350ae512c74/kiraya-verilen-tasinmazlarin-nazim-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1eb4b170-383a-4d9d-9b13-b26a10a7e111/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f23545bd-9586-412a-9bcb-1e218cfdf136/maddi-duran-varliklara-iliskin-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/2db99d08-c869-45cf-a0d2-f795fc40a6eb/maddi-duran-varliklara-amortisman-ayrilmasinda-hatali-uygulamalar http://kamubis.com/decisions/SayistayFinding/0822edfc-a666-44d5-9e2c-2a81dc45b2b6/idare-tarafindan-kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ba2e88f8-afd4-4b70-86f4-93a99f83cb71/belediyeye-ait-tasinmazlarin-deger-tespitinin-yapilmamasi-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/2967fb82-c056-4b34-962a-8803ada17be6/belediye-tarafindan-ihale-kapsaminda-yaptirilan-maddi-duran-varliklarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/4dcf1d34-d215-473e-b7f2-9e8696ba05ae/cesitli-tasinir-mallarin-alindiginda-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/3244bcea-6e1f-437f-83c2-48d613ca460e/gider-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e41174dd-6ff6-416c-a32b-278448627b6b/ozel-kalem-mudurlugu-kadrosunun-memuriyete-sinavsiz-giris-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d74267c8-b0b4-4c6b-85b7-3daa28c2aeed/el-ilani-katalog-ve-brosurlerden-ilan-ve-reklam-vergisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/2258db6f-0ae9-4d72-b437-4c23e864315a/belediyeye-tahsis-edilen-tasinmazin-ucuncu-kisilere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/a6eb200e-fc0a-4ccd-9c41-aecedfc986af/belediye-meclisi-tarafindan-belediyenin-yetki-ve-sorumluluk-alanlarinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/85a32f8e-8bad-4753-a6b4-bd85372200fc/belediye-sirketine-devredilen-tasinmazlara-iliskin-isletme-haklarinin-sirket-tarafindan-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/791b7902-1137-4b90-8789-d2af84fab6bb/isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e08d1029-7d30-4ecb-bf5a-6f6066f30205/indirim-konusu-yapilamayacak-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/cce31ca6-aa33-4b3f-93bb-a4dfbc349bad/gelirlerden-takipli-alacaklar-hesabinda-izlenen-tutarlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/390f0389-4101-4bf6-97f9-e52b37139c39/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/06358145-69aa-4d14-b1e5-b22c43d39352/hizmet-imtiyaz-varliklari-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b32416f4-2b3a-4667-be64-efe7a03128f2/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6b6f053b-58dc-4ade-8045-6986b1bdbfa8/tasitlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/df583fba-3d0b-4628-8e0b-e94e6e2f96ad/tasinmaz-uzerinde-ust-hakki-kurulmasi-karsiliginda-yapilan-harcamalarin-ilgili-duran-varlik-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/03455547-3ed0-4453-b094-10cf48c7885c/maddi-duran-varlik-edinimine-iliskin-olarak-yapilan-harcamalarin-ilgili-duran-varlik-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a95a69a1-0734-41f3-b889-a394cc40bd68/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/c542f8eb-9532-465c-b0d7-9bc740397e88/tasinmazlara-iliskin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/05d929f7-df09-4be7-8d7b-b89bf204cdef/personel-calistirilmasina-dayali-hizmet-alimina-hazir-yemek-aliminin-dahil-edilmesi-zorunlu-personel-oraninin-korunmamasi-ve-bazi-uygulama-hatalarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6aacb4b8-b999-46f1-9e92-0c70c81740bd/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/d841391b-de25-490e-afda-5840e371523a/kesilen-asgari-ucret-destek-tutarlarinin-ilgili-kuruma-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/730d5a35-72d5-41c5-a9b0-c41ebcda8bf8/banka-hesabindaki-kisitlamalarin-kaldirilamamasi-nedeni-ile-paranin-deger-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/ac132cc1-1ea7-4d4c-923c-c075af306df1/alt-yapi-kazi-calismalarindan-elde-edilen-zemin-tahrip-bedellerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/88751099-8d65-43c1-8ed8-280d51e1ed7d/ticari-minibus-hatlarina-iliskin-toplu-tasima-hakkinin-suresiz-olarak-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2a0c74f9-273b-49b6-b18b-c542074d2574/herhangi-bir-sozlesmeye-dayanmadan-belediye-sirket-personelinin-belediyede-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/f4933ac0-3e01-4df6-bc0a-d00c0edad35b/kurum-tarafindan-sunulan-cesitli-hizmetlerde-bazi-kisi-dernek-vakif-ve-kurumlara-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/3ec815ba-bd7b-4e0e-8512-2c2e6848fd9a/butce-ici-isletme-ile-ilgili-mevzuata-uygun-hareket-edilmemesi http://kamubis.com/decisions/SayistayFinding/3d945677-f311-4e16-ad21-336e8406418e/gida-malzemesi-alim-isinde-gerekli-sartlar-olusmadan-temel-ihale-usulleri-yerine-pazarlik-usulunun-uygulanmasi http://kamubis.com/decisions/SayistayFinding/d8656f42-85f2-473a-92e6-26d3ba702769/sehrin-muhtelif-yerlerinde-yapilan-yapim-tamir-tadilat-ve-onarim-isinin-gerekli-sartlar-olusmadan-pazarlik-usulu-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/6a2ac979-8d8e-422b-a631-bddb1788c914/temel-ve-bitumlu-sathi-kaplama-yapim-isinin-pazarlik-usulu-ile-gerceklestirilmesi-isin-tumuyle-alt-yuklenicilere-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/de76dec6-b934-4d93-9f02-71c8b93e091e/tarimsal-hibelere-iliskin-alimlarda-uygulama-hatalari-bulunmasi http://kamubis.com/decisions/SayistayFinding/a2e34a70-930d-49e6-9076-c55d6a69517b/kurum-tarafindan-alinan-teminatlar-ile-emanetlerin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f5bd3083-b529-4ad1-836a-75b1badcf80f/yapim-islerinden-bir-kisminda-isin-kontrol-amacini-asacak-sekilde-binek-arac-temin-sarti-getirilmesi http://kamubis.com/decisions/SayistayFinding/99ca5c8c-c0b4-4ecb-b33c-3c807d9b64d5/tasinir-malzemelerin-kayit-ve-kontrol-surecinde-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/45cf505f-d8bc-4ef1-967b-e0a4220c0097/kamulastirma-yoluyla-edinilen-tasinmazlar-icin-odenen-mahkeme-harc-ve-giderlerinin-ilgili-tasinmaz-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/a174b6c7-0186-492b-ad36-e358c9f734e7/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d2f36a22-1abc-46bd-834d-004674ad2e6e/idare-tarafindan-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/277e0aa6-344e-4548-9a0f-5cc024cd2ba2/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/6f294b04-9b1c-4d2d-a409-4c53d9c79d41/harcama-yetkisinin-harcama-biriminin-en-ust-yoneticisinde-olmamasi http://kamubis.com/decisions/SayistayFinding/606c7ed0-dc31-43eb-a6e6-3dd55eab0607/yevmiye-defterine-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/60067a69-b850-4a22-81b4-c4c066d54cdf/bazi-odeme-belgelerindeki-yetkili-imzalarinin-tamamlanmasi-beklenmeden-odemelerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/0d31404b-aa1e-4258-a75c-83f1361b9605/otopark-hesabinda-toplanan-tutarlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/371d9c6e-48de-482b-a68e-f566b6f4c2e8/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b2753aad-649f-4b59-889c-c1083415b0e3/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/9435f570-bfff-4fcb-b9b2-334a9e4c9d6f/ihalelerde-pazarlik-usulunun-genel-bir-uygulama-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/28b93264-c60c-4c22-b269-e2ecd8390eaf/parasal-limit-dahilindeki-dogrudan-temin-alimlarinda-yasaklilik-teyidinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1fed38fa-e9ca-429e-9800-19834ffc821e/dogrudan-temin-kayit-formunun-doldurulmamasi-ve-elektronik-kamu-alimlari-platformu-uzerinde-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/4087a352-490a-486c-bdba-fa0f89b76003/sosyal-denge-tazminati-sozlesmesine-sozlesmeye-konu-olamayacak-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/cab10253-79a8-404a-9770-bb9285e00e43/belediye-tasinmazlarinin-ecrimisil-karsiligi-isgalcilere-kullandirilmaya-devam-edilmesi-ve-ecrimisil-gelirlerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/37519a24-bba2-4806-8c47-eede4cb35709/tasinir-islemlerinin-yonetmelige-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ffa06c9c-d6d4-4f8b-a437-54838f6b6f74/birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d3a68f7b-a4dc-4e12-b986-dc10714f5b6d/15-31-aralik-donemine-iliskin-hesaplanan-isci-ucretlerinin-odenmesinde-butce-emanetleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/2a08dca1-0452-4dff-b5e6-804f1d66aed5/muhasebe-kayitlarinda-bos-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/95b55f1c-cd06-49dc-ab59-9095b28080b4/iscilerden-kesilen-sendika-aidatlarinin-suresinde-ilgili-sendikaya-odenmemesi http://kamubis.com/decisions/SayistayFinding/c34c3c87-5e8e-460d-8956-959fceec13e9/kamu-kurum-ve-kuruluslarina-ait-yapilardan-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/a527c47a-d98a-4e0f-b251-f90fb5a839ec/belediyenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/9e0a8b2f-c58c-433a-a6ca-ba384dc90487/tahakkuk-etmemis-giderlerin-tahakkuk-etmis-gibi-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b8bd5e66-8197-4327-950f-30010da678ed/aile-cuzdani-alimlarinin-belediye-muhasebe-kayitlarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/6f2b456b-c7c4-414a-a009-46861e6ab1af/on-odeme-islemlerinde-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e2919513-794a-425f-ac79-26b1b2f65f66/yuklenicilerin-sozlesmelere-ve-teknik-sartnamelere-aykiri-hareket-etmelerine-ragmen-idare-tarafindan-kabul-islemlerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/1f7acb2f-3328-4378-8e38-4b1a93897945/yap-islet-devret-modeli-kapsaminda-faaliyete-giren-teleferik-yapilmasi-ve-yuruyen-merdiven-bant-isinin-sozlesme-ve-idari-sartnamesine-uygun-isletilmemesi http://kamubis.com/decisions/SayistayFinding/929b0e99-873d-410f-8916-df33e0afef60/ihale-yapilmadan-finansal-kiralama-yontemi-ile-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/f7124c1c-87f5-42ec-88c3-79e88c23b8e2/dogrudan-teminle-yapilan-bazi-alimlarda-yapilacak-islerin-ve-alinacak-mallarin-niteligi-niceligi-ve-teknik-icerigi-belirtilmeden-piyasa-fiyat-arastirmasinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/018cf833-64bb-458c-be06-6dec33345b4f/teslimi-ifasi-ve-yapimi-belli-zamani-ifade-eden-dogrudan-teminle-yapilan-alimlarda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/81a66fe8-cb0a-4bc5-88b4-459f9e220840/dogrudan-teminle-alimi-yapilan-hizmet-islerinde-hizmet-ifa-edilmeden-once-kabul-islemlerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/8b5fa9d7-2263-4203-a8de-31b1eb31e7f3/meclis-karari-olmadan-sirket-sermayesinin-artirilmasi http://kamubis.com/decisions/SayistayFinding/49425082-080e-4c2d-982d-7388dddfa313/dogrudan-teminle-mal-alimlarinda-irsaliye-tarihinden-once-kabul-islemlerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/b4313bbb-32f4-4016-b7d1-6cd7e11680c1/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-dogruyu-yansitmamasi-ve-sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/871de8e2-32ff-4076-b9db-23ed8b728948/fazla-veya-yersiz-olarak-tahsil-edilen-tutarlarin-hatali-hesaba-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/96d2fdcf-094c-47e0-b5ba-27659b3ba0e7/su-sayaclarinin-yasal-suresinde-muayenelerinin-yapilmamasi-ve-sayaclarin-okunmamasi-nedeniyle-kayip-kacak-miktarinin-onemli-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/afb8803c-1748-482b-8230-09a50ffeecab/sosyal-denge-sozlesmesine-sosyal-denge-tazminati-aidati-kesintisine-iliskin-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/0284893b-056a-47c5-b641-12f2f4f6ca65/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/841fe7ff-649b-4e4d-ac18-224010748cea/belediye-sirketi-kadrosunda-bulunan-iscilerin-zabita-ve-itfaiye-personeli-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/fc70e88c-7de3-407a-a257-c1d5d61b21ec/dolu-kadroya-vekaleten-atama-yapilmasi-ve-vekilin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/2ff50254-342a-4ad3-93ef-044072759675/butce-emanetlerinin-muhasebe-kayitlarina-alinma-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/67676d32-b5d0-4a47-a113-cfaff38cb83a/muhasebe-kayitlarinin-sirali-olmamasi-sonradan-degistirilebilmesi-ve-duzeltme-islemlerinde-muhasebe-yetkilisinin-imzasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/976cc9c5-f591-4dad-a02c-35d455c5ef34/mahkeme-karari-ile-asil-gorevlerine-iade-edilen-daire-baskanlarinin-bu-gorevlere-baslatilmamasi-sonucu-idare-butcesinden-yargilama-gideri-ve-maas-farklarinin-odenmesi http://kamubis.com/decisions/SayistayFinding/0789e4cc-b9b5-4831-af48-4610ccdf32a3/tasinmaz-kultur-varliklarinin-korunmasi-katki-paylarinin-yasal-suresi-icerisinde-ilgili-idareye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/87e42a8d-42db-476f-ba2d-55eb79a36dfa/gecekondu-fon-hesabindaki-tutarlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/83bced48-3679-4648-947d-475e8790b16d/asansor-muayene-kurulusu-tarafindan-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payi-icin-belediye-meclisince-karar-alinmamasi-ve-idare-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a414571a-4c2d-4ee3-b31e-6876ecd1b08e/telekomunikasyon-altyapi-gecis-ucretinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/fdb1e739-e647-427f-803a-65f4fa2be942/tadilat-ruhsatlarinin-emlak-vergisi-tahakkuku-yapan-birime-bildirilmemesi-nedeniyle-belediyenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/32c3405a-f417-4647-9a78-828419db3b60/tahakkuk-eden-vergi-gelirlerinin-ve-encumen-cezalarinin-tahsil-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/ce33d7c9-1a10-4d01-9df3-437e92de40df/su-tesisleri-ve-kanalizasyon-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7939f132-62dd-4c15-86fc-5ee1d94f65b8/hafriyat-topragi-ile-insaat-ve-yikinti-atiklari-ile-ilgili-ucretin-belirlenmemesi-nedeniyle-kurumun-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/8e5edc81-754e-4717-88ea-26febbab33ea/minibus-hatlarinin-bakanlik-karari-olmadan-49-yilligina-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/aeac3568-8ce4-4080-9283-fc05a9d7c4db/minibus-hatlari-isletme-hakkinin-suresiz-veya-sure-belirtilmeksizin-kiralanmasi http://kamubis.com/decisions/SayistayFinding/e92d52ec-6622-4240-a028-a1ca8ad16da1/ihale-usulu-ile-yapilan-tasinmaz-satislari-sonrasinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a27da4a2-4b3f-4ec7-8a1e-825cb4013a30/atik-su-bedellerinden-katma-deger-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c2932779-bb9e-4b2f-b3a8-fcebf3ef57a8/atik-su-aritma-tesisleri-icin-elektrik-enerjisine-iliskin-tesvikten-yararlanilmamasi http://kamubis.com/decisions/SayistayFinding/cea65aac-41ec-4395-9a65-f73f2905b0ce/temel-ihale-usulleri-ile-yapilmasi-gereken-islerin-pazarlik-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/bc8f8036-018f-4607-a65d-6c2ba48bf13d/vergi-ve-sosyal-guvenlik-prim-borclarinda-odeme-onceligine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/29a2209a-1914-4af2-aa0e-1a7dbb139734/belediyenin-tasarrufunda-bulunmayan-tasinmazlarin-uzerindeki-ticari-unitelerin-mevzuata-aykiri-bir-sekilde-kiralanmasi http://kamubis.com/decisions/SayistayFinding/d336bd35-dd90-4193-bf1b-68b6ee02e1f0/ihtiyaclarin-parasal-limitlerin-altinda-kalmak-amaciyla-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/212bb503-f3ad-4d97-89a2-c2d7068c3f1e/dogrudan-teminle-yapilan-alimlarin-elektronik-kamu-alimlari-platformunda-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/08a99a15-1023-468d-92d4-f71378d297df/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-mal-ve-hizmet-alimlarinin-kanunda-ongorulen-10luk-siniri-asmasi-ve-kamu-ihale-kurumunun-uygun-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/4dc1395d-d044-42b0-851e-81bb5225c51b/belediye-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6f7eb63a-d90c-4afd-9a96-56298fa1a8f3/belirli-sureyi-ihtiva-eden-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0c57d1a3-9a68-4617-a395-cc4742081b60/serbest-tuketici-durumundaki-belediyenin-elektrik-enerjisi-alimlari-icin-ihale-yapmamasi http://kamubis.com/decisions/SayistayFinding/8acddaac-c9d3-4b54-b7a2-2b02bcd740ac/borc-stokunun-borclanma-sinirinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/ef9390fe-a8e2-41ce-b2f7-22a4a7de4da5/tasinmazlara-iliskin-kayitlarin-mevzuata-uygun-tutulmamasi http://kamubis.com/decisions/SayistayFinding/6c1c919f-5ea5-47e3-9359-1ad4a167c9c2/belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/335000af-da2b-45db-9fc4-58fe3c34f32c/arsa-satislarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/defa9745-20fa-4e86-91de-8b38c74f462d/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d4327738-13fe-4102-85a1-660f50a1af09/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/41c2113b-89ee-4272-926f-63c3a1f17024/ilk-madde-ve-malzeme-hesabindan-cikislarin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6cb7fa2c-745e-4d12-94d5-51ce02b9fef6/elektrik-ve-dogalgaz-guvence-bedellerinin-ilgili-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/32f0e72b-f560-4374-abec-1414242f69bc/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/365fc5f9-568f-42e6-b99c-34d17aa64313/yapimi-suren-yatirimlara-iliskin-harcamalarin-yapilmakta-olan-yatirimlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d63e3ea5-9fbb-4c89-9ebb-c88c4c61b66d/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d72f52ee-4e1f-4411-8460-cde2a5ae9b1b/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a85803c4-1df0-4e9c-a784-0c319813c36d/banka-kredileri-hesaplarina-iliskin-donem-sonu-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/bbfe8b62-7351-4eee-a040-5e76e58543e5/konut-satislarinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ece77aa2-247d-4527-bf2f-4cb29810117a/yevmiye-defterinde-bos-kayitlarin-olmasi http://kamubis.com/decisions/SayistayFinding/1628d8a0-5739-4c7d-b026-e1dea1869a8c/belediyeye-ait-tasinmazlarin-kiralanmasi-islemlerinde-bazi-eksiklerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b2947bea-2f2e-46f8-b4dd-fa2613b7a1d6/kidem-tazminati-odemelerinin-hatali-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d7edcdd9-868f-4b0b-bad7-a9b7f5f0d402/hurdaya-ayrilan-tasinirlara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/9fa09bc0-0acc-4e27-88a7-4efdf503d7a2/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/67a143a7-7b5b-4eb4-ac79-abc722e31d38/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/9b5a3583-7986-4fbc-a0bb-b48c8d1ece84/kiraya-verilen-yerlerden-pesin-tahsil-edilen-kiralarin-gelecek-aylarayillara-ait-gelirler-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/017b19dd-b09c-4be9-a4c6-8a78ed52b48e/belediyenin-kurulus-amaclarina-uygun-teslim-ve-hizmetleri-icin-odenen-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/982f31ea-614c-4a13-a5ec-9de3dc93f850/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-duran-varliklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e46dc7f6-445b-43bc-a08b-1e13f5156287/proje-ozel-hesabina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/11afc7e7-fdf3-479d-a784-36dd6d364738/iscilerin-yillik-izinlerinin-kanunun-ongordugu-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5b2e213f-2177-4579-9164-32c5f8bac86b/hurda-islemlerinin-saglikli-bir-sekilde-yurutulmesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/9da0b11e-9370-474c-8725-2a3f99dc2e3b/belediye-lehine-karara-baglanan-davalardan-tahsil-edilen-avukatlik-vekalet-ucretlerinin-5lik-kisminin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4ebe47fa-54c7-4f88-ada9-35190e3e9ccc/ambalaj-atiklarinin-toplanmasi-isinin-devlet-ihale-kanununa-gore-ihale-edilmemesi http://kamubis.com/decisions/SayistayFinding/b7095c09-75bc-401c-93af-f2412f2f03ef/sozlesmelere-dayanilarak-girisilen-taahhut-tutarlarina-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/88180755-9ef7-46e1-8f80-ab438ba2645b/hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fb89d34e-88fe-4e78-9940-e269367d1c97/belediyenin-su-gelirleri-uzerinden-hesaplanacak-katma-deger-vergisinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/dff43688-460b-4b93-bc22-ba6f4ca2db7a/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1a64f2fc-965e-490f-97f3-209e04c35872/kamulastirma-islemlerinin-tapu-idaresi-nezdinde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/598868e8-b843-44bd-8264-906684c30f6e/parasal-sinirlarin-uzerinde-olan-alimlarda-dogrudan-temin-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a16deb7a-3cf8-4d3a-bdb8-6c10cc877678/harcamalara-katilma-paylarinin-tahakkuk-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a1220dd1-691d-4f75-b0cd-9276b90b74c9/gelir-kalemlerinde-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/6ff6dba9-078a-490b-a215-72e74e08bcd0/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/11df8588-a16a-46e0-b9af-ba474b97ecd5/bina-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-yanlis-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/5749d41a-0216-4f88-a3d4-2214c37c5667/belediye-sinirlari-dahilinde-ticari-taksi-dolmus-ve-servis-plakalarinin-kullanim-hakkinin-verilmesinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/66c4a8ae-73b9-4a92-b626-fac23f194fc6/dogrudan-temin-yontemiyle-yapilan-muhtelif-satin-alimlar-icin-mevzuatta-ongorulen-usullere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5a9143fb-4633-422f-815b-ad041a1f9fad/kamu-ihale-kanunu-kapsaminda-yapilmasi-gereken-bazi-satin-almalarin-avans-verilmek-suretiyle-piyasadan-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/7d9dbc36-0262-41ca-8622-b466d9c2e1c8/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/09d897d1-000d-4baf-bedc-61e2cb0b5d69/idare-tasinir-mal-yonetimi-ayrintili-hesap-cetveli-tutarlari-ile-mali-tablolarda-yer-alan-tutarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/3b79b25f-21c3-4c56-a99a-f150632511b8/belediye-tarafindan-kiraya-verilen-tasinmazlardan-alinan-bedellere-iliskin-muhasebe-kaydinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/6554d429-4693-4219-bfdb-7f32ebdb4be8/ilk-madde-ve-malzeme-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5d633339-485f-4185-a0a0-a8a57b0cdcb9/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/15afe5cc-a99a-4c80-ba64-30bbbf94c6e6/tasinmaz-takas-islemlerinin-mali-tablolara-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/017444ac-9a53-4523-ae87-50ba1d07593b/pamukkale-universitesi-teknoloji-gelistirme-bolgesi-pamukkale-teknokent-yonetici-anonim-sirketine-yapilan-sermaye-istirak-bedelinin-hatali-belirlenerek-odenmesi http://kamubis.com/decisions/SayistayFinding/109d029e-9c97-4025-b8d7-1cb3b3d7ec9a/yevmiye-defterinde-bos-yevmiye-birakilmasi http://kamubis.com/decisions/SayistayFinding/d85ba513-beb3-4812-bfde-36be79d814b8/yeterli-nakit-varlik-bulunmasina-karsilik-vergi-borclarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/147a0238-3e4a-4196-a171-ff60e6499824/organize-sanayi-bolgesi-tarafindan-tahsil-edilen-harclardan-belediye-hesabina-yatirilmasi-gereken-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/7154c9a8-2b41-4971-bd3a-cf38e6181dd4/hafriyat-ve-insaat-atiklari-sahasinin-belirlenememesi http://kamubis.com/decisions/SayistayFinding/d090d882-78c9-475e-9dda-47ac68ae06d2/yatirim-avanslari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ebbd65c6-2d45-47c0-8157-5c8ab5c9e0d1/tasinmazlarin-tasinmaz-formlari-ile-muhasebe-kayitlarindaki-degerlerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/23b0aa79-3413-445e-92f6-78aa431ee8d6/gelirlerden-takipli-alacaklar-hesabina-kayitli-alacaklar-icin-tahakkuk-eden-gecikme-zammi-ve-faizlerin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ad1fd70a-5d35-483f-86eb-e369de1203c2/sirketin-vadesi-gecmis-alacaklarina-vade-farki-uygulanmamasi-ve-bu-alacaklara-iliskin-takip-tahsilat-sureclerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/b1fabae0-5416-4a75-a3b6-945c7ac6cc2d/iscilere-mevzuatta-belirlenen-surenin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9080b414-cfae-43b8-8b72-5b7f8ad326b6/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/95857d19-1464-4947-bb5e-48285f1d2fb3/vergi-ve-sosyal-guvenlik-kurumu-borclarinin-vadesinde-odenmemesi-sebebiyle-gecikme-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/281296c2-5720-467a-8f06-05185a2b7629/sirket-tarafindan-yapilan-istisna-kapsamindaki-bazi-ihalelere-iliskin-bilgilerin-elektronik-kamu-alimlari-platformundan-goruntulenememesi http://kamubis.com/decisions/SayistayFinding/24752291-422c-4cb3-a4f6-71534d268fd6/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/02d4c50d-4ced-42e3-aad4-159a18726b84/sirket-yonetim-kurulu-uyelerine-saglanan-menfaatlerin-genel-kurul-karari-ile-belirlenmesi-gerekirken-yonetim-kurulu-karari-ile-belirlenmesi http://kamubis.com/decisions/SayistayFinding/bcd7dedf-f728-4136-97fa-879b89e3b8fb/kamu-ihale-kanununda-yer-alan-istisna-hukmune-dayanilarak-ihale-yapilabilmesi-amaciyla-ihtiyaclarin-parcalara-bolunmesi http://kamubis.com/decisions/SayistayFinding/71e8f4b7-35ce-4ce0-8ee7-504f90da1154/sirket-tarafindan-belediye-mevzuati-hukumlerine-uyulmadan-borclanilmasi http://kamubis.com/decisions/SayistayFinding/4d8ab738-b14a-4575-89b3-b174f0b4abe1/kamu-ihale-kanununda-yer-alan-istisna-sartlarini-saglamayan-alimlarin-istisna-kapsaminda-tedarik-edilmesi http://kamubis.com/decisions/SayistayFinding/e5d4d2e7-964b-468e-aac6-40d31124a444/kentsel-donusum-yapim-islerinin-ihalesiz-olarak-protokolle-devredilmesi http://kamubis.com/decisions/SayistayFinding/e4ce6235-07bb-41fb-8749-f5a7fb6b8c32/sirketin-mali-yapisini-etkileyecek-olagan-faaliyetleriyle-ilgili-olmayan-sozlesmelerin-yonetim-kurulu-karari-alinmadan-genel-mudur-tarafindan-imzalanmasi http://kamubis.com/decisions/SayistayFinding/45e88537-9896-449c-82e8-6b38e637dc46/sirketin-yabanci-kaynaklarinin-oz-kaynaklarini-gecmesi-sebebiyle-finansal-gider-kisitlamasina-tabi-olmasi http://kamubis.com/decisions/SayistayFinding/0a76c344-5fa8-4b43-839f-7b1137386201/mali-duran-varliklar-hesap-grubunun-sirketin-diger-belediye-sirketlerindeki-ortaklik-durumunu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/85b3c0b8-dada-413f-a3fd-c73eda2dfbe8/bazi-kisi-veya-gruplarin-toplu-tasima-araclarindan-ucretsiz-veya-indirimli-olarak-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/0f30e2fb-4a9e-4218-a847-0485602b5239/minibus-otobus-servis-ve-taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/7a509c7f-9eff-432e-841c-633f7408aba8/buyuksehir-belediyesince-yonetilen-toptanci-hallerinde-yapilan-fiili-denetimlerde-eksiklikler-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/e3413c74-f72f-4cb8-be54-caf620f67d99/yevmiye-madde-numaralarinin-duzenli-ve-muteselsil-sira-numarali-olmamasi http://kamubis.com/decisions/SayistayFinding/55511322-a9d6-403c-b3ae-63d2af37a8be/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/04b86381-6405-4b9d-ba52-36aa083b8e66/butce-emanetinden-yapilan-odemelerde-oncelik-sirasina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/988be094-b66c-4058-b2eb-0f425715b254/halk-otobuslerinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/a271a527-881c-430d-a1ed-41273c51ee4d/kanalizasyon-ve-su-harcamalarina-katilim-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2a95b5ce-8090-4ce4-a094-3acc7ab19a34/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d637ccd9-d375-494e-a2d1-d3656480c934/belediye-tarafindan-mulkiyetinde-bulunan-ve-kendi-sirketine-kiraya-verilen-karaalioglu-parkindaki-alanin-kirasinin-rayicine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/4b85c0ab-ca2b-4c12-99c4-84405bee04e0/konyaalti-sahil-duzenlemesi-ikinci-etap-mimari-uygulama-projesi-alimi-isinde-farkli-bir-kamu-idaresinin-ihale-dokumaninin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0e757821-d17d-4668-9573-d412946f30c8/belediye-tasinmazlarinin-isgal-ile-kullandirilmasi-ve-encumen-karariyla-isgaliyenin-devredilmesi http://kamubis.com/decisions/SayistayFinding/f2ec6f49-fead-4d4e-9416-201c2d043e10/belediyeye-ait-vadeli-ve-vadesiz-mevduatlarin-ozel-bankalarda-tutulmasi http://kamubis.com/decisions/SayistayFinding/0b8c7d15-4cbd-415b-8884-1f60226553b7/asat-genel-mudurlugu-yonetim-kurulu-uyesinin-buyuksehir-belediyesi-baskan-danismanligi-gorevini-yurutmesi http://kamubis.com/decisions/SayistayFinding/da6f0023-6281-45b8-a042-0636c52b1c16/muze-giris-ucretlerinden-alinmasi-gereken-belediye-paylarinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/28b4f12a-ee10-40a3-a3db-27e506fa85eb/bazi-isletmelere-buyuksehir-belediyesi-tarafindan-verilmesi-gereken-isletme-ruhsatinin-ilce-belediyesi-tarafindan-verilmesi http://kamubis.com/decisions/SayistayFinding/19ab89eb-fd90-4ca5-92b1-e97efa116cf1/birden-fazla-mal-kaleminden-olusan-ihalenin-goturu-bedel-teklif-almak-suretiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/135b7335-a9ae-49c7-a41c-c8dc7e87a775/mulkiyeti-hazineye-ait-olup-belediyeye-tahsis-edilen-tasinmazin-belediye-tarafindan-dernege-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/159ee162-bda4-4c03-87eb-851881e64fb3/kira-ecrimisil-ve-tasinmaz-kullanim-bedellerinin-tahsil-edilmemesi-ve-takibinin-saglikli-bir-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/242f488d-42c7-4e2e-a6ca-3b98ae0ceb19/ozel-halk-otobusu-isletmelerine-yakit-destegi-adi-altinda-nakdi-yardim-verilmesi http://kamubis.com/decisions/SayistayFinding/ef3ccbd0-b1b1-4e11-b590-a73c08f1e112/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/95bb3484-71f0-4636-8174-f7cb6eaf0946/akaryakit-istasyonlari-ve-icerisinde-bulunan-isletmelerin-yetkili-idare-tarafindan-ruhsatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/37d37d28-a56c-473b-a755-4163acc15f67/hafriyat-ve-insaat-atiklarinin-kontrolu-ile-bunlara-iliskin-gelir-takibinin-saglikli-bir-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7bbfc504-5c0d-4142-89c1-13a71493d479/tahsilatlarin-icra-yolu-ile-yapilmasi-halinde-faiz-oranin-degismesi http://kamubis.com/decisions/SayistayFinding/d15b362e-f1d9-4399-a849-e3c75d9a0781/butce-emanetlerinin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/1262431f-7c83-4803-8af7-0a1b3840bd3e/gorev-alaninda-olmamasina-ragmen-buyuksehir-belediyesi-tarafindan-kati-atik-toplama-ve-tasima-araci-kiralanmasi http://kamubis.com/decisions/SayistayFinding/28991d97-898e-4eb8-9094-5304ecb456ab/arac-kiralama-isinin-yakit-dahil-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/c79ff79d-c1b9-4dea-ab21-dd36558c9f22/mal-alimi-ihalelerinde-teknik-sartnameye-aykiri-hareket-edilmesi-ve-birim-fiyat-cetvelinde-ayni-nitelikteki-urunler-icin-farkli-fiyat-alinmasi http://kamubis.com/decisions/SayistayFinding/9049e19f-0eda-4f2a-8041-902e8262b811/duden-selalesi-turnike-ve-yazilim-yenileme-projesi-isinde-ihaleden-once-isin-yaptirilmasi-ve-teknik-sartnameye-aykiri-hareket-edilerek-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/b63d6fe6-3562-440d-acfb-3252bbd0994b/anset-ozel-saglik-ve-egitim-kultur-insaat-ticaret-ltd.-sti.-ile-buyuksehir-belediyesi-arasinda-yapilan-ihalelerde-hatali-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9ef74b79-a4e9-4cc4-ade5-575e9b8ad988/belediye-tarafindan-kiralanan-araclarin-belediye-sirketlerince-kullanilmasi http://kamubis.com/decisions/SayistayFinding/eb2c61cc-5472-45b9-bf5f-b23ce0e7bdb2/zarar-eden-belediye-sirketlerine-sermaye-artirimi-yoluyla-surekli-kaynak-aktarilmasi http://kamubis.com/decisions/SayistayFinding/ca8332d4-b5d1-46fc-86d9-599468351a75/kullanilmaya-elverisli-olmayan-veya-kullanilmayan-tasinirlarin-belediye-deposunda-curumeye-terk-edilmesi-neticesinde-kisisel-kusuru-bulunan-kamu-gorevlilerine-yonelik-rucu-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/d5156302-adeb-4f3c-b906-d962809b6c1f/uygulama-projesinde-yapilan-degisikliklerle-isin-muhteviyatinin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/8885495d-6639-4df3-b656-daddf0cf8cda/antalya-ili-sinirlari-icindeki-muhtelif-yollarda-altyapi-yama-ve-yol-yapimi-isinde-hatali-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5d7f88c7-b73b-45b3-aaf7-67069359cdcb/antalya-buyuksehir-belediyesi-akilli-kent-sistemleri-faz-1-isinde-hatali-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ca74b0f8-63f3-4862-8e4d-f9acdaa8ef82/konyaalti-sahil-projesi-kapsaminda-hatali-is-ve-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cab5ab76-2438-47dc-809c-5a792c96794d/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/38d5552e-d95e-4a08-bffa-0810a68a0888/isletme-hakki-sirketlere-devredilen-maddi-duran-varliklarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/294434e9-e059-4263-87d7-8393214fe5ef/donem-olumlu-faaliyet-sonuclari-hesabinin-hatali-bilgi-icermesi http://kamubis.com/decisions/SayistayFinding/28dea2ec-2f35-483c-9f3d-483124049f90/stratejik-plan-ve-ic-kontrol-eylem-planinin-hizmet-alimi-yoluyla-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/a47b4682-e861-4783-9707-d04cf004b2ea/mali-is-ve-islemlerde-on-mali-kontrolun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/81093fef-ccc6-4d46-8e7c-f4d827771657/mali-durum-ve-beklentiler-raporunun-hazirlanmamasi-ve-kamuoyuna-duyurulmamasi http://kamubis.com/decisions/SayistayFinding/523e4857-6de0-4e8a-ab7e-b1be63a63640/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1c3959ce-6940-4bb1-9b9c-4b8630932b3d/spor-kuluplerine-nakdi-yardim-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/43507c4f-8e32-4c5d-b295-9fafc9c4d4d3/tasinir-ambarlarinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/7c1daaa7-52ad-4f4b-819e-d85b3906ae64/yapim-islerinin-kontrolunun-yetkisiz-kisilere-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/ce29eb79-e3b2-4e3b-a68a-2b5239f50993/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-kanunda-ongorulen-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/63759dd7-55cd-4663-a472-1e88234ba665/idareye-ait-tasinmazin-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/1062a22a-d0cb-4613-ae2b-b71848b79945/sirket-ana-hizmet-binasinin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/66de2888-39c2-41f3-b9e2-17c986adf11e/teknik-sartnamede-ongorulen-bazi-yukumlulukler-yerine-getirilmedigi-halde-yukleniciye-ceza-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f80a75a5-13b2-4661-beb6-caaf2f4aa451/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0beda277-a21d-4a90-84b3-69c90d96ce16/idarenin-bazi-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-tahliye-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/2540403a-8ad3-48ad-bb55-ed29f13b4bee/kalkinma-ajansi-payinin-bir-onceki-yil-gerceklesen-butce-gelirleri-esas-alinarak-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/793743bf-e02d-447e-9ab6-ee348846955a/mahsup-donemine-aktarilan-avans-ve-krediler-icin-gecen-yil-butce-mahsuplari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/43aed022-1f21-48bf-96df-e8e3cef7c650/hizmet-alimi-suretiyle-istihdam-edilen-belediye-sirketi-iscileri-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/787d55a8-fcab-49a6-ad13-7c9511f65629/idare-mulkiyetindeki-tasinmazlarin-muhasebe-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/33e17fc7-4213-477a-abb9-2ea758666970/bazi-tasinir-ve-tasinmaz-mallara-konan-serhlerin-odeme-olmaksizin-kaldirilmasi http://kamubis.com/decisions/SayistayFinding/93ca39ee-787a-43f9-87d3-3b2393b7b4df/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinden-bazilarinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/c6e101d5-ed90-4b79-9d42-441b4e02e39a/kisilerden-alacaklar-hesabinda-yer-alan-bazi-alacaklarin-takip-ve-tahsil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/50e2847b-7571-49a8-b249-b66bdaa4cae3/tasinmaz-mallarin-envanter-ve-kayitlari-ile-cins-tashihlerinin-yapilmamasi-ilgili-form-ve-cetvellerin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/abd7d93d-c2cc-4ac1-b81c-bd35631f3f93/bilancoda-yer-alan-banka-kredi-tutarlarinin-odeme-planlarinda-yer-alan-vade-ve-tutarlar-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/08599c39-0316-4ba9-bef8-e5fedd025969/dogrudan-temin-yontemi-ile-yapilan-bazi-alimlarda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/662c35e3-0725-4f87-b25e-013c52a3a4e3/sirket-calisanlarindan-bazilarina-bir-yilda-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/7ed322af-392c-4b02-b27d-f12479402c5b/sirket-butcesinden-yonetim-kurulu-uyeleri-ve-yonetici-personele-yonetici-sorumluluk-sigortasi-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9461215c-5a16-47d9-9250-218f02df7489/teminat-mektuplarinin-bilanco-dipnotlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/cc5a40dd-8308-42e8-aad9-de8f01463312/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/76366361-07db-44a8-9126-1ce026912c60/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9fc7fb80-a5ac-4abd-9f02-835e849170a3/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/874d418c-3b3e-42e8-b4b8-25900fb962af/demirbas-envanter-islemlerinin-yapilmamasi-ve-demirbaslar-hesabinin-guvenilir-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/5e541ab3-af46-4684-88af-be1c30996a9f/istirak-edilen-sirkete-yapilan-sermaye-taahhudunun-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/72d29de1-dee1-4b26-a157-80de7591ea60/kullanilan-yazilim-ve-programlara-iliskin-harcamalarin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d63daf93-75e9-4dd7-866a-71bda6eaee5b/kiralanan-arazi-uzerine-insa-edilen-yapilarin-binalar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/25f33128-510e-4ea0-b77d-92f6161b56ff/mali-hukumler-iceren-yonetmelik-degisikligi-icin-sayistayin-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/2769d855-1399-4a21-b789-7139e1889b08/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/499b5da4-18fe-4343-af55-2ba286c2aad1/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/fd1fa714-fdd0-407d-87b7-6b0d14e5debe/yonetmelige-aykiri-olarak-unvansiz-daire-baskanligina-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/7e0674c4-9188-412b-bf11-00eaa55cbc0b/programci-ve-cozumleyici-kadrolari-icin-gerekli-olan-sartlari-tasimayan-kisilerin-sozlesmeli-personel-olarak-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/c0223db6-56db-43a3-9e02-8fee056b5bd3/su-kayiplarini-azaltmaya-yonelik-bazi-faaliyetlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/bf29ee71-1c34-485e-a6de-136a2eaed53c/idarenin-devlet-su-islerinden-kullanima-izin-verilen-yer-alti-suyu-bilgisini-almamasindan-dolayi-gorevlerini-yerine-getirmede-zorluklar-yasamasi http://kamubis.com/decisions/SayistayFinding/5a146871-6308-482d-88fb-45d6e3c4521f/icme-suyu-tesislerine-iliskin-elektrik-bedellerinin-mesken-aboneligi-yerine-sanayi-aboneligi-uzerinden-fiyatlandirilmasi http://kamubis.com/decisions/SayistayFinding/b393f6b9-55a9-4957-82e6-ccbc45f70e02/elektrik-faturalarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/f3489bdb-aec4-43ef-b4d5-df49f44e645a/atiksu-gelirlerinin-yarisinin-ileri-atiksu-aritma-tesislerinin-kurulmasi-ve-isletilmesi-icin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4de02980-7dae-4f50-94d6-69d72fde806f/cevre-katki-paylarinin-bakanligina-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4f885483-52c8-40b4-962c-6c37cb277ad3/ilce-belediyeleri-adina-yapilan-evsel-kati-atik-ve-cevre-temizlik-vergisi-tahsilatlarindan-hizmet-bedeli-adi-altinda-yapilan-kesintilerin-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/9219fa2c-fc27-4bc1-b5fd-da1b50de80ea/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7eaadf46-1295-4ba4-aade-a612cede8632/tasinmazlarin-deger-tespitinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b0ee0fa8-e2b9-4c93-9a58-4558222ea8b9/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/5b1a93a4-81ad-43d4-aca6-5ed74a3c36f7/avans-ve-kredilerin-suresinde-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/6635997e-6558-4977-9d7b-431253cb5785/personel-avanslari-hesabi-yerine-is-avanslari-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/62dc81a6-eb42-4ffb-b78e-01bdd58c7b3f/kacak-yapilarla-ilgili-imar-para-cezalarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/3fb3de14-3f22-41a2-aec4-198986616d43/kurum-tarafindan-odenen-ceza-bedelinin-sorumlulara-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/5722379e-eb0c-46b4-83fc-d23194ba5c4e/kira-sozlesmesi-biten-mezbaha-tesisinden-isgaliyeden-dolayi-ecrimisil-alinmamasi-tesisin-tahliyesinin-ve-yeniden-kira-ihalesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/120c8ee1-80a4-4e29-b340-3733f087379f/kurumca-tespit-edilen-usulsuz-odemelerin-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0944f8c1-95de-4860-a578-bcb832c49fe7/belediye-tarafindan-kamu-kurumuna-tahsis-edilen-tasinmazin-5393-sayili-belediye-kanununa-aykiri-sekilde-tahsis-amaci-disinda-gelir-getirici-iste-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0bcf76c6-9f72-4b36-a909-5c26a0ed0ac8/yevmiye-kayitlarinin-duzensiz-sekilde-tutulmasi http://kamubis.com/decisions/SayistayFinding/152690b1-5eaf-4b9b-8ba9-980d0e5a5df3/gecekondu-fonundaki-paralarin-amacina-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5e596d69-4bd9-4a53-91b8-41cf67639b73/vadesi-gecmis-vergi-borcu-bulunan-belediye-sirketlerine-yapilan-odemelerden-kesinti-yapilmamasi http://kamubis.com/decisions/SayistayFinding/39debe53-4572-4b9b-9eef-6a9decbd2faa/belediye-tarafindan-karsilanan-trafo-kurulumu-giderlerinin-elektrik-dagitim-sirketlerinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/de159e4e-a1eb-45ef-9a8c-5535973c7467/parasal-limitler-dahilinde-yapilan-alimlarda-10-sinirinin-asilmasina-ragmen-kamu-ihale-kurulundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/2908d6e9-197f-4df9-9032-d7d4b3645e28/dogrudan-temin-alimlarinin-ekap-uzerinden-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/7db42f97-9eb7-44be-9437-bcb02805d702/bazi-yapim-islerinde-uygulama-projesi-veya-kesin-proje-olmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/395a4807-65a8-4836-8544-fd818dd6f924/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2aead304-05d2-4692-9c47-91862e64e769/belediye-tarafindan-olusturulan-takdir-komisyonunun-yetkisi-olmamasina-ragmen-arazilere-ait-asgari-olcude-birim-deger-tespit-etmesi http://kamubis.com/decisions/SayistayFinding/83541b65-226e-493f-aa07-f8d057a25546/bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/1e7e1a7d-3cdd-4d9c-8ea1-fea196799974/avukatlik-vekalet-ucretlerinin-dagitima-tabi-olmayan-tutarinin-gelir-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/db95f286-a1b1-4c8b-b86c-ae2a88e483e4/bazi-tasinmazlarin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/31dfa973-6d54-43ab-857c-7db42a2a7615/belediyenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-tahsis-islemlerinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/2fa41f16-e6bd-4523-8fde-d0d8384d9109/hurda-islemlerinin-saglikli-bir-sekilde-yurutulmesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/c6db9572-20a1-4064-9065-c0ca04101d07/belediye-ve-belediye-sirket-personelinin-cesitli-kurum-ve-kuruluslarda-mevzuata-aykiri-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/92756030-e90c-4cd3-be5c-5e4514ff95ea/otopark-hesabindaki-bedellerin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6c2ba5b5-7e4e-4ab7-9738-c8d91dc2db0a/belediyenin-sinirlari-icerisinde-bulunan-bazi-is-yerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/1f7de95d-5d9e-4585-8c24-2f67ff97be42/tasinmaz-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c3277ed8-cf19-4a38-99fa-66fc9c27ceaf/birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4cb05f7b-f403-425e-8041-e19d10f647f6/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/01eb0c00-4359-47b8-b131-26c51fa6a141/pesin-tahsil-edilen-kira-gelirleri-icin-donem-ayirici-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3f6634c9-ead5-4153-9348-46d9bfdebfe4/stok-noksanliklarinin-sermaye-hesabini-azaltmak-suretiyle-tasinir-kayitlarindan-dusulmesi http://kamubis.com/decisions/SayistayFinding/3bdd7065-5fad-4362-99a1-3d3fa0073175/belediyenin-banka-hesaplarina-aktarilmak-uzere-bekleyen-blokeli-kredi-karti-tahsilat-tutari-ile-belediye-kayitlari-arasinda-uyumsuzluk-olmasi-ve-bu-tutarlarin-mevzuatta-ongorulen-sureden-daha-uzun-surelerde-belediyenin-banka-hesaplarina-aktarilmasi http://kamubis.com/decisions/SayistayFinding/8f958058-1575-4aca-9311-635a312cb900/tum-riskler-sigorta-policesinde-muafiyet-oranlarinin-yasal-limitin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/23d92aeb-8ace-483b-88c9-2beb0bbe43fe/yillara-sari-nitelikteki-yapim-isinin-ek-sozlesmeler-yapilmak-suretiyle-yillara-sari-olmaktan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/8f2d2007-bed6-4ced-b028-1cf10e728345/proje-fizibilite-etudu-ve-insaat-ihale-dosyasi-hazirlama-isi-bunyesinde-yurtdisina-yapilacak-olan-geziye-iliskin-maliyet-hesabi-yapilmasina-imkan-veren-bilgilere-ihale-dokumaninda-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/e26c30a6-d38d-4658-9544-32a31c982363/mezitli-3-ocak-hafif-rayli-sistem-metro-hattinin-insaat-ve-elektromekanik-sistemlerinin-temini-montaji-ve-isletmeye-alinmasi-isine-iliskin-ced-raporu-alinmadan-insaata-baslanilmasi http://kamubis.com/decisions/SayistayFinding/1298bb18-7b8c-468d-acd5-c22e2879f995/meski-ve-ilce-belediyelerinden-olan-bazi-alacaklarin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/c23678b6-58b4-4791-b639-2d70b6242410/devamlilik-arz-edecek-sekilde-asfalt-satis-faaliyeti-yuruten-belediye-isletmesinin-kurumlar-vergisi-mukellefiyetinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/4f390b3c-01b5-44e7-9974-f3f8df20e3e5/butce-emanetlerinin-muhasebe-kayitlarina-alinma-sirasina-gore-odenmemesi-ve-bes-yilini-dolduranlarin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/93dd41b8-ff60-43fc-a95d-f5b7103dd344/bazi-yapim-islerinde-projelendirmelerin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ea4a07f2-1ffa-4ad7-b150-af95f1f54a51/bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ffb820df-9111-4467-a0de-19459a2cab85/bazi-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d806218f-1536-41b4-96f8-b7360ffe0687/bazi-kredi-karti-tahsilatlarinin-hesaba-aktarilma-suresinin-yirmi-gunden-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/24c2d4b0-97b1-41fb-a413-4c4d13f54f9c/bazi-gelirlerin-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/f84a63fa-01d4-466b-a3c0-c974637413a2/mersin-mezitli-3-ocak-hafif-rayli-sistem-metro-hattinin-insaat-ve-elektromekanik-sistemlerinin-temini-montaji-ve-isletmeye-alinmasi-isinin-all-risk-sigortasi-ve-mali-mesuliyet-sigortasinin-zamaninda-yaptirilmamasi http://kamubis.com/decisions/SayistayFinding/2d714b8c-41c4-4996-b68e-7530425a7fc1/isletme-hakki-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/69c7287a-a662-49d6-abf6-861d1878e942/tasinmazlarin-envanter-ve-kayit-islemlerinin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a2d02d42-0a77-4acf-8126-c6d155d920e8/buyuk-sehirlerde-ilce-belediyesi-tarafindan-alinmamasi-gereken-evsel-kati-atik-ucretlerinin-tahakkuk-ve-tahsilat-islemlerinin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/92b041e8-1bb9-4a60-ba61-095ece2fe194/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabi-ile-idarenin-ortaklik-bilgilerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/6b91ef11-c790-4dc3-aa34-a5728d78e66f/yapilandirilmis-alacaklarin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ce02727e-051f-47b7-b779-6cf53dd444d7/bazi-duran-varliklarin-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/eaa03ce4-0deb-4a1e-bf4b-c47e67ed311e/yil-icinde-odenen-kredi-faizlerinin-bir-kisminin-muhasebenin-donemsellik-ilkesine-uygun-olarak-ilgili-donemin-faaliyet-hesaplarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/60bb3749-2ded-40b4-846a-50072de1a498/tamamlanan-bazi-yatirimlarin-ilgili-varlik-hesabina-kaydedilmek-yerine-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/55987647-12e9-4085-bc7a-8fde2b63e116/kefalet-sandigi-kesintisine-tabi-olan-personellerden-kefalet-sandigi-kesintisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1d4a59b3-dd6f-4b0f-a2d6-7c0ce116e738/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3fe6f9df-5298-4682-8e65-ebd800a40d68/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/fc060340-3f91-40f5-a79a-d44c4d4f6ca9/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/282bc63d-b470-42cb-b084-db04db3ca876/kredi-seklinde-verilen-on-odemelerin-usulune-uygun-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1253aee9-b3bb-4e2e-a277-8ddb33587e48/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/b783bb43-bb16-442c-a88a-7853b48dfa5e/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/96e27a8c-0731-4627-8088-8b50a69d34d8/idareye-ait-kresler-icin-dusuk-ucret-belirlenmesi-ve-bu-yerlere-iliskin-vergi-islemlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/ffd84dfc-1787-44c7-b5fb-4f9184e6f2a8/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f331fa65-45af-4936-940c-795d6df97516/kazi-bedellerinin-idarenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/e08201e1-b220-4e60-b481-691aedb35334/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d60c8e17-ca48-42d2-badb-21144cdb27b5/pesin-tahsil-edilmesi-gereken-harc-gelirlerinden-bazilarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9b1f6f98-f5e7-4189-a4d0-844a615a29a8/kaldirim-yol-ve-atm-alanlarinin-gecici-isgal-harci-alinarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/a669992c-edaf-4de3-8b8a-3cf29421ce21/kamu-kurumlarinca-yaptirilan-binalar-icin-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/cbf6c3e0-5f62-4bc9-a505-a5dc9bd77568/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/05fd2f73-668f-4e97-96de-73d5813d4a5d/yapi-ruhsati-olmayan-bazi-binalardan-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/5abee595-cad8-4cc8-a184-86fd0b6cd145/indirimli-emlak-vergisi-uygulamasindan-yararlanan-kisilerin-kontrolunun-saglanmamasi http://kamubis.com/decisions/SayistayFinding/83a73bac-11f9-460d-8e90-d6b4cb1c90b2/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/bc387119-235d-49e0-841c-dc3fee53aec5/gunubirlik-kiralik-evlerin-ruhsatsiz-sekilde-faaliyette-bulunmalari-ve-bu-yerlerin-cevre-temizlik-vergisi-ve-emlak-vergisi-islemlerinin-saglikli-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e2e9240f-6c3a-4b6a-b7a6-436d02a53bdd/umuma-acik-isikli-isiksiz-afislerden-ilan-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/6e86b561-155d-4283-8117-6cb6ab0dc05e/cevre-temizlik-vergisi-kayitlarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/05d45a54-3531-442b-9cf7-30c42bf7455d/idareden-ruhsat-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/95092bfe-e280-443e-8757-fb74431a21c2/idare-sinirlari-icerisinde-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunan-isletmelerin-olmasi http://kamubis.com/decisions/SayistayFinding/a70fb897-589a-4f86-aa3e-6843a43525e7/insaat-yapim-ve-isletme-sartli-yap-islet-devret-modeli-ile-kiralama-isinde-tasinmazin-teslim-alinmamasi http://kamubis.com/decisions/SayistayFinding/97bc6935-7d85-4e46-9d96-b07b7e28bf5f/tasinmaz-kiralamalarina-iliskin-olarak-damga-vergisi-ve-sozlesme-akdi-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7fee9ab6-74f1-4c28-b397-4fdf8fb31a71/idare-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-atm-alanlari-icin-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2f48028b-8517-4d89-be88-17eb3ad63a56/on-yildan-fazla-surelerle-tasinmaz-kiralanmasi http://kamubis.com/decisions/SayistayFinding/b82f2144-56c9-4526-895d-097d03e825d6/net-tutarlar-uzerinden-odenen-elektrik-dogalgaz-ve-telefon-faturasi-bedellerine-ait-damga-vergisinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/725d8289-82a1-40cb-b0c0-f39355226c6d/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-olan-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/fb304048-6706-4031-8697-81a88db49271/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/277d6ab7-07ea-4d1f-8c09-912821607b6d/kalkinma-ajans-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f3dab193-4859-483b-88b0-4cfc91d21e51/mevzuati-uyarinca-buyuksehir-ilce-belediyeleri-tarafindan-tahsil-edilen-cevre-temizlik-vergisine-iliskin-20lik-payin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/18ec1474-8815-446a-9c12-a15eded79ef2/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/85b8c303-57c8-4438-8180-f3a06f337562/donem-sonunda-yapilmasi-gereken-islemlerin-donem-icerisinde-yapilmasi http://kamubis.com/decisions/SayistayFinding/3336d618-696e-4e6e-afed-dbd686a78a00/kurumun-banka-hesaplari-arasindaki-aktarmalarda-diger-hazir-degerler-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1c088d65-8034-44c1-99f0-f1dffd03a5cf/ilbank-tarafindan-idarenin-banka-hesabina-yatirilan-paylarin-kasa-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/563d95b5-29e1-4a16-bc1d-399cb0cd0f0d/emanet-hesaplarda-izlenmesi-gereken-tutarlarin-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9b437ce1-bbc1-45eb-be09-50ddf5f7f637/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/a3b5b0cb-adce-4b0b-843a-2a2e167856dc/sirketin-saglikli-ve-surdurulebilir-bir-mali-yapiya-sahip-olmamasi http://kamubis.com/decisions/SayistayFinding/77199daf-57b7-4f70-a4a1-f43e0281a7e2/kamu-ihale-kanununa-gore-dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/ce0f12ea-18f9-4a46-81d6-bab012403a8c/yapim-islerinde-all-risk-sigorta-policelerine-iliskin-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/00cdf086-b4fd-49e0-83df-dddf6c6eed82/tasinmaz-kiraya-verme-islemlerinde-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/565dd161-a5d4-4d94-bc29-779974b1ac99/minibus-otobus-servis-ve-taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/f32080e4-19b4-434e-879e-e5464dbbb99a/mal-ve-hizmet-alimlarina-iliskin-hakedislerin-odenmesinde-sosyal-guvenlik-kurumuna-iliskin-borc-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4b8351e6-e86c-4900-b201-30ca105ff9ff/mal-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c15883e7-8988-43a2-9529-a86b721f25ee/iscilerin-yillik-ucretli-izinlerinin-zamaninda-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ab21556e-e17e-4f46-9779-5ce016c1c1d8/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/eb0af4f6-20fb-4c1f-b857-e7962b257061/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6806115f-a2e4-41e4-810f-8370de599eef/ozel-kalem-mudurlugu-disindaki-mudurluklerde-temsil-agirlama-butcesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a9cde409-5102-4c4d-8285-f6222f287a8f/dogrudan-temin-ve-pazarlik-usulu-ile-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/42919840-e4fe-4676-ad55-66fe13929990/buyuksehir-belediyesi-kati-atik-yonetimi-tesislerinin-isletilmesi-isinde-cevre-mevzuati-ve-sozlesme-hukumleri-dogrultusunda-hareket-edilmemesi http://kamubis.com/decisions/SayistayFinding/bb86b7d0-489c-4f50-9c92-f2f485953058/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/905d1f51-c6a3-4df7-913c-40762612afc2/indirim-konusu-yapilamayacak-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/c95693ca-2c06-4e7c-a3f5-52c785158227/temsil-agirlama-toren-fuar-ve-organizasyon-giderleri-butcesinin-diger-harcama-birimleri-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6ca94d1c-01b6-4e2c-b778-38d2c60ccffb/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/27d57818-2132-4a1e-ab2c-a78f98a1dd64/tasinmaz-kultur-varliklarinin-korunmasina-iliskin-katki-payinin-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/198b1e66-3294-4607-9b35-3a7fbc73ca4c/tasinmaz-kiralarinin-ve-ecrimisillerin-mevzuatta-ongorulen-tutarlarin-altinda-veya-ustune-arttirilmasi http://kamubis.com/decisions/SayistayFinding/d4e39124-5c5b-4b50-9001-f90af37560b2/tahakkuk-etmis-alacaklar-icinde-bulunup-zamanasimina-ugramis-alacaklarla-ilgili-gerekli-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/0e9326c5-a6da-478e-bb70-d5ae2c7a1e19/sosyal-denge-sozlesmesine-sozlesme-konusu-olmayan-ve-kanuna-aykiri-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/ede6643d-e9ab-4f8b-b996-c2c3ebdbba23/belediye-tasinmazlari-uzerine-49-yillik-irtifak-hakki-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/2e2309a6-df69-4d3e-8b40-88ea17144bf0/hayvan-bakimevleri-kurulmasina-yonelik-olarak-ilgili-yil-butcelerinde-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/87af3f46-baf2-4384-8da2-a23c34574c2f/cevre-temizlik-vergisi-tahakkuk-kayitlarinin-mukerrer-bilgi-icermesi http://kamubis.com/decisions/SayistayFinding/05ff79db-d6ac-4302-a69f-600d6f84cfb5/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a4ff04bf-da50-4c54-ba2f-967bb4e6df25/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/393889cd-b4ce-4c2f-8535-bbe4076f8b1b/tarim-urunleri-uretimi-ve-satisinin-farkli-birimler-tarafindan-yapilmasi http://kamubis.com/decisions/SayistayFinding/00520794-4247-45f5-ac57-36b7c6074459/otopark-hesabindan-yapilacak-harcamalarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c9ad70c6-bd31-4da4-87ff-7e0be2e206e5/kiraya-verilen-tasinmazlarin-kira-surelerinin-ihalesiz-olarak-uzatilmasi http://kamubis.com/decisions/SayistayFinding/42d92a77-182a-4c79-ad8d-c9270f8e9d4b/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e2a800ff-76dc-447d-b82e-c294ccdd43f4/dogalgaz-dagitim-sirketinden-zemin-tahrip-bedelinin-alinmamasi-yonunde-belediye-meclisince-karar-alinmasi http://kamubis.com/decisions/SayistayFinding/5b3c4599-929b-4d95-8bdd-ed880aa2011b/tasinmazlarin-kiralanmasinda-yasanan-aksakliklar http://kamubis.com/decisions/SayistayFinding/2aba8fda-d623-4134-80ca-5817132623b2/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/c28053bc-f64a-4a15-8b3c-2b3653a43966/belediye-tasinmazlarinin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/4dbbe6e2-3e21-403c-8450-c4fee72f0115/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-yatirim-izleme-ve-koordinasyon-baskanligina-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b228ad06-4a95-48a1-b898-eb54e9c8dd85/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/50d08790-d63d-479c-8e23-8e14f513899c/belediye-sinirlari-icerisinde-eglence-vergisine-tabi-faaliyet-gosteren-isyerlerine-iliskin-tahakkuk-ve-tahsilatlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/55884315-ca9f-45c2-a5c0-263ed9290b56/baski-tarafindan-toplanan-kati-atik-bedellerinin-aktarilmasinin-duzenli-olarak-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/475e7bda-c551-4243-951c-a14dd716ea5a/alisveris-merkezi-icinde-yer-alan-isyerlerinden-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/ea8412e7-7e25-4bc9-a0ac-d31c9f2b09f3/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4bdcbbd7-a080-44af-ac76-846131f13e51/takipli-alacaklarin-tahsil-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/f4a7e8e1-1712-416a-a6a9-7d1f999bcea9/tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesi-payinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0b21576c-16d0-49b2-9363-c8627cfd6792/kullanim-omru-tamamlanmis-veya-ortadan-kalkmis-maddi-olmayan-varliklarin-muhasebe-hesaplarinda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/9001cd77-0932-45b0-8d18-4f8508ede6ad/gerceklestirilmesi-belli-bir-sureyi-gerektiren-bazi-dogrudan-temin-islerinde-sozlesme-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/8f3410e2-e0b2-4c09-85a1-500922d7a75e/kisilerden-alacaklar-hesabinda-yer-alan-bazi-tutarlarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f0609fc9-e4ac-41a4-bd11-704fa68f442b/gecekondu-hesabina-aktarilmasi-gereken-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ed85d042-f567-4ca2-9595-85653d4b5710/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b6220973-8b26-4f9f-9ad1-069871a811fb/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58c491b3-247d-483f-b945-f616405a6675/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/046a5922-4413-4cf4-ba63-5f76550f62f7/irtifak-hakki-verilen-tesislerin-hizmet-imtiyaz-varliklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e8d41f0d-271b-44f6-b509-b7c2ff04d2fe/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b377598b-60d2-4210-bb85-65cd84f1c7f5/iscilere-mevzuatta-belirlenen-surenin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/daba59ce-d0d8-4034-8b91-b751d2d5188f/engelli-memur-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/04dabd5e-8d4b-4cab-ac3d-37deea1a5a25/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/f9923616-f86e-42b1-9ea5-ad3b9715fb2c/yapim-isleri-icin-verilen-sure-uzatimi-veya-is-artislarinda-bu-islere-ait-tum-risk-sigorta-policelerinin-bu-sureyi-veya-teminati-kapsayacak-sekilde-yenilenmemesi http://kamubis.com/decisions/SayistayFinding/f010fc09-506c-403f-a5c9-5c221ccf9e99/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/8290ce9d-3891-4222-8c1b-85b988ceb016/kanalizasyon-harcamalarina-katilma-payinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b007cd97-881a-4cad-a609-33e80b3729ac/kalkinma-ajansi-payinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/97b2aca9-a714-497b-b1f4-ce79e7fe944c/yapim-islerine-iliskin-insaat-sigortasi-butun-riskler-policesinde-muafiyet-oranlarinin-mevzuatta-ongorulen-sinirlardan-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/945da605-18ee-4a63-a277-0b0b2b7fcfd5/yapim-islerine-iliskin-insaat-sigortasi-butun-riskler-policesinde-sigortacinin-sorumluluk-baslangic-tarihi-ile-isyeri-teslim-tarihinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/39266ce7-ba04-4d12-99cc-15f3d9dad988/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9aeb8f04-2085-4932-af99-462e6c382087/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/9b09fb37-b635-47fb-a9de-65cda00ad541/faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/f56ab3a9-8e21-4041-962e-c59716865b2d/toptanci-halinde-yonetmelikte-belirtilen-asgari-isyeri-sartinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/2b9d33fc-3794-40cf-8f42-ec9149cf1a80/mevzuatta-belirtilen-borclanma-limitinin-asilmasi-ve-ilgili-bakanliktan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/78e414e7-7d03-4f90-84a1-0aa5b3553057/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/b2f52a06-4ff2-413a-93f6-5e6aec841f0a/su-abonelik-guvence-bedellerinin-turkiye-istatistik-kurumu-tarafindan-aciklanan-tuketici-fiyat-endeksine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/22e5bea2-6046-4388-a90a-e86f375bc4d2/isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-mesken-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/45e890e3-bffe-4746-87c9-63f7016627ce/borclu-abonelerin-su-kesme-isleminin-zamaninda-yapilmamasi-nedeniyle-kurum-alacaklarinin-tahsilinin-zorlasmasi http://kamubis.com/decisions/SayistayFinding/3f67a6ca-4218-43ee-9388-2c5bd5ea1f40/toplu-ulasim-hizmetinin-yaptirilmasina-iliskin-sistemin-onemli-eksiklikler-icermesi http://kamubis.com/decisions/SayistayFinding/237dcf98-45ed-46e7-aa3b-5b2fced60225/bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3a761f47-82a2-4012-802a-983fa5924ee6/ecrimisil-uygulamasinin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi-ve-bu-yontemle-belediye-tasinmazlarinin-isgalinin-surekli-hale-gelmesi http://kamubis.com/decisions/SayistayFinding/6249c041-ad69-4cf6-b570-0e633564ccc6/sehirlerarasi-otobus-terminali-icindeki-bir-tasinmazin-amac-disi-kullanilmasi http://kamubis.com/decisions/SayistayFinding/909500ee-ca2b-4820-b478-1799e1d84519/bazi-belediye-tasinmazlari-uzerinde-kiracisi-veya-fuzuli-sagil-tarafindan-imar-kanununa-aykiri-yapilasmaya-gidilmesi http://kamubis.com/decisions/SayistayFinding/1fd80705-5820-407f-bdce-a2bebbf1c838/bilgisayar-yazilimlarina-iliskin-alim-ve-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0cdfba86-450e-4e0f-866e-aba3153c0f26/yapilmakta-olan-yatirimlar-hesabinda-izlenen-ve-gecici-kabulleri-yapilan-islerin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f00af55f-69d9-42f9-ae09-12551652620e/tasinmaz-kayit-ve-yonetiminin-ilgili-mevzuata-uygun-sekilde-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/fce7f202-4fd7-4938-bc0b-49a8cc528746/on-mali-kontrol-surecinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/7592b08c-5985-4309-a4b9-f7563e97ee6b/tasit-kiralamalarinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f9ffdccd-8474-41e0-af9f-b99077d053b8/sirket-iscileri-icin-odenen-kidem-tazminatlarina-iliskin-rucu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/46e23bb2-5230-4022-8b64-0525cec5b5ff/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4af21a25-1a82-4183-b259-33246662ffd7/kurum-araclarinin-mevzuata-uygun-olmayan-sekilde-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e36a1867-943a-4be2-a26c-f2fea132d75a/hurda-malzemelerin-ilgili-kuruma-devredilmemesi http://kamubis.com/decisions/SayistayFinding/5f5f786f-bcd7-4547-8b37-157f220d0627/sosyal-denge-sozlesmesinin-mali-konular-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/8b6dc16c-43a1-418c-b675-72f2da96b3ae/mali-hizmetler-uzmaninin-mali-hizmetler-birimi-disinda-calistirilmasi http://kamubis.com/decisions/SayistayFinding/4b83c88b-4ae9-4d48-ba54-22da2dfd84b9/iscilere-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/86d677bd-d3d0-4238-a3b8-30b3c55cb462/muhtelif-ihtiyaclarin-parcalara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/86b8f1c0-8212-41ce-967e-11e7c9b73a7d/4734-sayili-kamu-ihale-kanununun-21inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/7cbf67cf-2e7b-44d2-a4f5-aeef5cafff08/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7431060c-5dbf-4eac-b22a-5cd0012fdd18/yetkili-sendika-uyesi-olan-personelden-sosyal-denge-sozlesme-aidati-kesintisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/3738a2d7-8237-4490-8c8b-8db870c53a59/butun-riskler-all-risk-sigorta-policelerinin-guncellenmemesi-ve-ongorulen-riskleri-karsilamamasi http://kamubis.com/decisions/SayistayFinding/1c896c18-d934-4e70-abf6-c8a7a5c368c2/yapim-isi-ihalelerinde-mahal-listeleri-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/713b02e6-4551-4518-bf64-18ade91e5de4/uygulama-projesi-bulunan-yapim-islerinde-birim-fiyat-teklif-almak-suretiyle-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/4d87c82b-505a-462f-af09-a638dc33e6ad/bedelsiz-devredilen-tasinmazlar-icin-tapu-kutugune-serh-konulmamasi http://kamubis.com/decisions/SayistayFinding/8ee429da-f049-4785-b8f1-dd5ccd513d8a/ihale-yoluyla-kiraya-verilmesi-gereken-tasinmazlarin-isgal-harci-alinmak-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/fa76be2c-fe02-41d8-aa33-0596fbbb4c48/mulkiyeti-belediyeye-ait-olan-bazi-tasinmazlarin-ihale-yapilmaksizin-encumen-karari-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/7e0d2c9a-bffd-4adf-aff0-de3344e6bbf3/bazi-bilgisayar-yazilimi-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0877cda0-78bc-46a6-870a-a769c39ccb56/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f643646e-dd82-485a-a49b-0731869c212b/su-kayiplari-teknik-usuller-tebliginde-ongorulen-bazi-uygulamalarda-eksikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/6546bb51-6ff8-4ffb-9003-fead3fee801c/toplu-ulasim-hatlarina-iliskin-isletme-hakkinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/8d7711de-23b5-480c-a017-9691032ef6d9/servis-arac-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/b5f7b6c2-4ed6-483a-ac15-15021a907872/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9c8d81a4-a39a-4dd0-9e6f-fa272042ddec/kurum-tarafindan-kiraya-verilen-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/6b4cfd11-6587-43ff-8bab-fe3257f8ac9e/kurum-tarafindan-kiraya-verilen-bazi-isyerlerine-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57051b83-dfc3-4c82-82cf-1513e31f8beb/tahsise-konu-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9fa83b61-f58e-4267-83e5-73de43fa17e7/ruhsatsiz-isyerleri-ile-ilgili-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0c734f77-f413-43bb-af0a-354a891000ef/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/ac431709-d46f-499f-86cc-f52f0ac07e5c/su-tesisi-ve-kanalizasyon-harcamalarina-katilma-payinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/72f4752d-4e42-4ea1-8c15-f5c6db4d97fc/bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b9c2f243-cbb2-4f60-a6dc-d189f54d37c3/bazi-is-yerlerine-iliskin-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7c1cb55a-e1b0-4bb3-9b7f-e74f370beb9e/mesken-abonesi-olarak-faturalandirilan-ancak-ticari-faaliyet-gosteren-kisilerin-su-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/e76429f6-82ba-458d-8059-010928086835/kurum-alacaklarina-yonelik-tahsilat-ve-takibat-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/b5f789f6-5866-42de-b079-23fb2a724a4f/amortisman-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/f81b3003-b770-4d99-963e-9579f18e9d02/tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/9b4797c6-3d46-4e37-9dc8-1c7c1da3fa81/tasinmazlara-yonelik-muhasebe-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/57a0a6bd-b6a1-44bc-b8d0-beb9179a829a/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/6fe65945-c8ab-4e15-9e3a-62c141cdca3f/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2c301761-fb7c-4438-828b-a8ddc54b3008/ankara-buyuksehir-belediyesinden-alinmasi-gereken-otopark-geliri-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/193ca792-7c78-4b74-9eaa-59cfd503b909/sonraki-yillara-iliskin-olarak-yapilan-harcamalarin-cari-yil-icerisinde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/182e1025-8012-4bd0-bd43-cf04c6108baa/tahsil-edilen-cevre-temizlik-vergisi-paylarinin-cari-harcamalar-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3dafd4df-21de-4f4f-9328-77f3e16cd97b/rekabeti-engelleyecek-nitelikte-fiyat-disi-unsur-belirlenmesi http://kamubis.com/decisions/SayistayFinding/69a5a741-0b09-4635-9ee7-3d763da89659/gecici-kabul-noksanlari-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1c734326-53ca-4627-9943-2ae067600d31/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/417883de-0f65-4166-8aba-f9e483f0a416/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/b186f866-e964-4f34-a6bd-1294af9cc7b9/sozlesmeye-dayali-taahhut-islerinin-bir-kisminin-taahhut-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/012ad51b-cf6c-4b7a-b69f-6d412677e84b/amortisman-ayirma-islemlerinde-hata-bulunmasi http://kamubis.com/decisions/SayistayFinding/40aac531-8cc5-4458-a61c-b953781fa28b/personel-calistirilmasina-dayali-hizmet-alimi-kapsaminda-calisan-iscilere-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/8501531d-e508-4b42-8a84-f68fbee1a6b3/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/64a8b6e8-32f8-4756-912c-66123d23e2a7/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/480052ea-6e67-4082-8fd3-6fb3b3ccf62d/belediyeye-ait-tasinmazlarin-degerlerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/4ba79c9f-2cc6-42d4-9cdc-ff2268d8e6b2/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedelinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/ab140c00-a4f5-4bd5-a36f-8a3f836d8ecb/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2b8f1159-c7fb-451c-ac3f-c25225973476/muhasebe-kayitlarinda-geriye-donuk-kayit-degistirilmesi-ve-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/83d50a71-85cc-4eda-b907-33c3ba97be14/ozel-kalem-mudurlugu-disindaki-mudurluklerce-temsil-ve-tanitma-butcesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/631e0ee7-4902-4768-8dc4-dff3e50eb087/sayistaya-sunulmasi-gereken-defter-kayit-belge-ve-bilgilerin-suresinde-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/de3eeaab-c8f3-48ca-a9be-b4597f40b868/tasinir-yonetim-hesabinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e32a2853-dadd-4609-ad71-4cb2b88df8e8/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/208cf855-9c3e-409c-a2b0-8b6a0a6de72c/vadesinde-tahsil-edilemeyen-alacaklar-icin-yil-sonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/95a20a28-ffa1-4e3a-be19-5a403f0da2d0/sirketin-samsun-buyuksehir-belediyesinden-olan-ticari-alacaklarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/c6d89205-1721-4687-9119-49e033643da9/sirket-mevduatinin-kamu-bankalarinda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/58e5b318-af11-4d11-9b66-48e07a747313/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/89c0b361-6d34-4c84-a1b7-0c599ea256fe/sgk-primlerinin-sosyal-guvenlik-kurumuna-odenmemesi http://kamubis.com/decisions/SayistayFinding/dfae1fa3-31fd-4a6c-995b-708979834dbe/mulkiyeti-sirkete-ait-arsanin-cins-degisikligi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c33f0018-ca00-4128-bf0f-7f791a307ef9/muhtasar-beyannameleri-ile-beyan-edilmis-olan-vergilerin-ilgili-oldugu-vergi-dairesine-odenmemesi http://kamubis.com/decisions/SayistayFinding/97e2dc2d-5a49-4907-9c89-ad9b23bc23c3/mal-ve-hizmet-alimlarina-iliskin-odemelerde-vergi-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1f921d9c-c42f-4c86-bd3c-3bc065198634/kira-gelirlerinin-muhasebe-kaydinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/83604af9-c907-4bcb-aaa9-5d252e2577d0/kdv-beyannameleri-ile-beyan-edilmis-olan-katma-deger-vergisi-tutarlarinin-ilgili-oldugu-vergi-dairesine-odenmemesi http://kamubis.com/decisions/SayistayFinding/3b814e7d-d439-497a-a561-798c41bacf03/iscilerin-yillik-izinlerinin-kanuna-uygun-sekilde-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c01434c5-afa3-4140-91b7-42893647d22f/istisna-kapsaminda-yapilacak-alimlar-icin-usul-ve-esaslarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/7e41635a-a428-4ccb-912d-c0d51940b515/dogrudan-teminle-yapilan-alimlarda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/4aaaebcd-8edb-45ef-b0ae-9eb3ceebef1c/sirketin-envanterinde-bulunan-otobuslerin-buyuksehir-belediyesine-hibe-edilmesi http://kamubis.com/decisions/SayistayFinding/f52dca97-a122-4686-a356-454ea4989266/4734-sayili-kanununda-duzenlenen-istisna-kapsamina-girmeyen-samsun-rayli-sistem-hatti-duzeltici-taslama-isinin-bu-kapsamda-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/dd59c1a0-a215-4656-9dc2-c50e551f7094/onceden-ongorulebilir-durumlar-icin-proje-degisikligine-gidilerek-is-artisi-yapilmasi-ve-proje-degisikligi-onayinin-imalatlar-gerceklestikten-uzun-bir-sure-sonra-alinmasi http://kamubis.com/decisions/SayistayFinding/54f55160-8ae0-4dcd-8d46-231814d6f704/odenmeyen-vergi-borclarinin-takibinde-izlenmesi-gereken-yasal-sureclerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/d0d48ca4-afd3-443a-8e57-dc2072d55e78/sirketin-otopark-isletmelerinin-ve-sirket-ana-binasinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/d5fc19b5-7aa9-4bfe-83fc-78cdbe5b7e3c/sirket-ana-hizmet-binasinin-yapi-kullanim-izni-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/9cd2f58e-4339-4814-bc0c-dfd03cc12272/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/400c564e-fbfa-44a9-b78f-907866caabe3/mevzuatta-belirtilen-sayida-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/6c518dc5-d8a1-45cf-a445-4ffb80679aa4/tasinmaz-kira-bedellerinin-belirlenmesinde-deger-tespit-calismalarinin-yapilmamasi-ve-kira-sozlesmelerine-konu-edilen-taahhutlerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/a0b9c057-fc4e-43b4-9ee4-8612542d3990/ortak-kullanimda-bulunulan-elektrik-aboneligine-ait-tuketim-bedellerinin-tespit-yapilmadan-sirket-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/fce3e356-bc78-47b2-93c4-69d1a3e00802/is-kanunu-kapsaminda-calistirilanlara-kanunda-yazili-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/1d3ea8ec-3e7c-4797-904e-5d202f46ffa2/dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/c81ee6d8-6d13-4d6f-a17c-2216ee89bc83/verilen-cekler-ve-odeme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0d9119c1-3907-40b5-94d5-a329747a3c2c/ticari-faaliyet-kapsamindaki-hizmetlerinin-sunumunda-muafiyet-kapsaminda-olmayanlara-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/e2c351d6-4a08-4d25-b6b5-54f0abc5467d/sponsorluk-ve-reklam-anlasmalarinin-sirketin-karliligini-etkilemesi http://kamubis.com/decisions/SayistayFinding/f6972730-8b14-4ace-928c-f40589b88115/sirket-yoneticilerinin-kasit-kusur-ve-ihmalleri-neticesinde-ortaya-cikan-sirket-zararinin-tahsili-icin-ilgililere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/e41c85a9-6729-4beb-87df-1d6f29137e5a/kimlik-bildirim-sistemine-bildirildigi-halde-otel-kayitlarinda-bulunmayan-konaklamalara-iliskin-tahsilat-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/14f1326f-f22d-4173-aad8-4e1ae277304c/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/4a8b7ca9-a3dc-45d2-807b-81ea37c35f65/pazarlama-ve-satis-giderlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1deab2aa-c246-4ad4-8419-3ed99acebe07/kira-gelirlerinin-muhasebe-kaydinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/8b1d90b2-b049-4bf0-a2ea-d88186d36a7b/isletmenin-esas-faaliyet-konusu-disindaki-borclarinin-diger-cesitli-borclar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6e9a15f3-2457-4da9-a4ae-f60bd2e889dd/genel-yonetim-giderleri-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6ea7be76-9f9a-48b1-a96b-dc7d42b5f35e/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/133f668a-bd85-49e9-91c8-aae8ea99472e/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7338033d-410a-4120-9935-cdc9af709f50/belediye-tarafindan-sunulan-cesitli-hizmetlerde-bazi-meslek-gruplarina-ucretsiz-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/9029432b-7dc0-47e4-8c24-cba025aba714/tatil-gunlerinde-calisma-ruhsat-harcinin-gelir-tarifesinde-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/9b1d3e14-af00-41b1-9e17-0e5abe5f1265/diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c8126624-12e8-4c75-9edc-762c38ca1aa1/bir-yildan-uzun-sureli-teminatlarin-kisa-vadeli-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/fb6fce79-0334-4376-bed8-3aef28f46628/kira-alacaklarinin-vaktinde-tahsil-edilmemesine-ragmen-sozlesmelerin-feshedilmemesi http://kamubis.com/decisions/SayistayFinding/93b98be7-d70a-4fe9-bca8-2c8f29a67960/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f0503bc8-d368-4a27-8ba5-e0829349b412/vadesinde-tahsil-edilemeyen-alacaklar-icin-yil-sonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/e9ad6407-d312-4c53-9319-83e879949adf/ozel-maliyetler-hesabinin-bilancoda-gercek-degerinde-fazla-gozukmesi http://kamubis.com/decisions/SayistayFinding/4adb4bb2-4341-4ddd-a13c-fff6a0072bd5/idarenin-tasarrufunda-bulunan-bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c17ba272-72b2-445c-a919-be9490a1a603/isletme-haklarinin-sirketin-bilancosunda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/1e96da3e-4d82-4cd6-96a2-ed59ae92f4e9/bilgisayar-yazilim-programlarinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/805fa611-f55c-4ba7-a6d7-048f65e1a9dc/yurt-insasi-icin-lehine-irtifak-hakki-tesis-edilen-vakfin-ucretsiz-ve-indirimli-ucretli-ogrenci-kontenjaninin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/2872380c-0402-429f-9d5c-95a651244655/yapilan-imalatlarin-kisa-surede-bozulmasi http://kamubis.com/decisions/SayistayFinding/69ae7034-5dd6-4508-ad98-1b8c7931bac6/trabzon-buyuksehir-belediyesine-ait-hamamizade-ihsanbey-kultur-merkezinden-yararlanan-bazi-kurum-ve-kuruluslardan-ucret-alinmamasi http://kamubis.com/decisions/SayistayFinding/bfbec69c-7438-4a1d-b5be-dce6e12fa3cb/vergi-alacaklarina-iliskin-ilan-yoluyla-tebligin-usulunde-hata-yapilmasi http://kamubis.com/decisions/SayistayFinding/385951aa-f198-44f5-a928-06da644fb8b3/tasinmaz-kira-bedelinin-yersiz-olarak-indirilmesi http://kamubis.com/decisions/SayistayFinding/16e46ce0-0358-4e26-9b9b-6c42050b7673/tahsisli-tasinmazin-yersiz-olarak-devri-ve-alinmasi-gereken-kiralarin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c918ad9d-619c-4ef8-81df-7e2a2680ff36/ortak-hizmet-projesi-protokol-sartlarina-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/ff692880-6573-4b22-9cf8-2a4c52a93429/kullanilan-muhasebe-programinin-tahakkuk-kaydi-olmadan-gelir-kaydina-izin-vermemesinin-cesitli-sorunlara-yol-acmasi http://kamubis.com/decisions/SayistayFinding/1fe56177-fd1a-4b5c-a7d4-e4589d4e8ae3/kiraya-verilen-tasinmaza-izinsiz-olarak-eklentiler-yapilmasi http://kamubis.com/decisions/SayistayFinding/3df28918-c403-4665-9ad1-eabf37c00ac9/kanuni-sureclere-uyulmamasi-sonucu-olusan-zamanasimi-ve-bundan-kaynakli-sorumluluk-dogmasi http://kamubis.com/decisions/SayistayFinding/b46a6717-fce9-468f-a624-85e12463c013/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3d346ec6-d3b2-46f8-8d5b-f232951ac47c/belediyeye-ait-tasinmazlarin-isletme-haklarinin-ihale-yapilmadan-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/68b4586c-f82b-4d32-a1ca-054f4eeb44af/belediye-meclisi-karari-olmadan-tasinmaz-tahsisi-yapilmasi-ve-tahsis-suresi-bitmesine-ragmen-herhangi-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/05514a5f-a533-413d-89f9-a685ed3184df/bazi-yapim-islerinde-is-programina-uyulmamasina-ragmen-herhangi-bir-mueyyide-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f456a08d-c17e-4211-b964-c94cd3fb36e0/avrasya-pazari-sergi-uniteleri-yapimi-ve-10-yil-sure-ile-kiralanmasi-isinde-yersiz-olarak-sure-uzatimi-verilmesi http://kamubis.com/decisions/SayistayFinding/f301c31e-bdb9-4200-9a61-223f1202f0be/atik-sahiplerince-odenmesi-gereken-evsel-kati-atik-bertaraf-hizmeti-ucretlerinin-eksik-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/73d2c6c4-a09f-448e-b8d3-1efde2d5ac94/diger-ihale-yontemleri-ile-yapilmasi-gereken-bazi-islerin-pazarlik-usuluyle-yapilmasi http://kamubis.com/decisions/SayistayFinding/33e8e42a-3587-4e4d-8b68-6d359ce961f7/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a269f432-753e-44e9-85c1-608e8b29a423/hesaplanan-katma-deger-vergisi-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b96652c4-971d-4416-a296-c62674a49ca9/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/d147ab77-c361-43b7-a5f3-63c26b5de07a/ihale-usulleri-ile-temin-edilmesi-gereken-ihtiyaclarin-dogrudan-temin-yontemiyle-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/181885cc-58dd-48f7-ba4f-6c43e98a4970/ekap-uzerinden-gerceklestirilecek-islemlerin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/711044a6-7df7-41d4-9b57-e3371f87432f/idarece-yapilan-elektrik-dagitim-tesis-giderlerinin-ilgili-sirketten-talep-edilmemesi-ve-trafolarin-devredilmemesi http://kamubis.com/decisions/SayistayFinding/2524e89c-6b64-4b36-96f3-313769992e4b/sirket-tarafindan-yapilan-belirli-tutarin-uzerindeki-odemeler-oncesinde-borcu-yoktur-yazisinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d9c8835c-d0dc-4ed6-8c33-28ffd006e374/serbest-tuketici-durumundaki-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7bc44241-242d-45ec-9859-e2e43e3a8f27/kat-karsiligi-insaat-sozlesmesine-konu-edilen-yapim-isinin-suresinde-tamamlanmamasina-ragmen-gerekli-hukuki-sureclerin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/69e15c92-555e-4924-9856-d3f1aca7a546/sirket-mulkiyetinde-bulunan-tasinmaz-uzerinde-isgalci-konumunda-bulunan-kisiler-hakkinda-gerekli-hukuki-islemlerin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/ede353b4-7fb6-455c-9b06-e50566a84a17/kimlik-bildirim-sistemine-bildirim-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f92c1f6b-ff91-4941-8463-50d76ff09300/sirkete-ait-otellerde-ticari-teamullerin-uzerinde-indirimle-hizmet-sunulmasi http://kamubis.com/decisions/SayistayFinding/ada994ff-4d7f-4ddd-ab01-81646b2ca6f3/sirkete-ait-otellerde-ucret-alinmaksizin-konaklama-hizmeti-sunulmasi http://kamubis.com/decisions/SayistayFinding/468b745d-fd59-4229-8ebf-4a5bec32fc29/danismanlik-hizmet-sozlesmesi-kapsaminda-sunulmayan-hizmetler-icin-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/a7590eea-fbec-434d-bccb-ade42e5c3227/sirket-aktifinde-bulunan-binalar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/215c88b9-ee38-4ba4-a678-7dae89db7051/pesin-tahsil-edilen-kira-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/91e8c983-51a2-48ae-b4ee-f05f41be94fb/gerceklesme-ihtimali-yuksek-olan-giderler-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e3deab91-1bc0-45d7-8eb9-a9f9a9a88c9a/yemek-hizmet-alimi-isinde-duzenlenen-sigortanin-sozlesme-ve-teknik-sartname-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/f2666b54-a5b9-4a12-9991-0f753663b83b/yemek-hizmet-alimi-ihalesinde-elektrik-su-ve-dogalgaz-kesintilerinin-hatali-hesaplanmasi-ve-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/3d5aca10-c18b-4e29-891d-c129950a1c9b/yemek-hizmet-alimi-ihalesinde-bazi-personelin-periyodik-saglik-kontrollerine-dair-belgelerinde-eksiklik-bulunmasi http://kamubis.com/decisions/SayistayFinding/b182b848-dff2-434f-b8f9-f57e4e303191/sirket-yukumluluklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-ek-mali-kulfete-maruz-kalinmasi http://kamubis.com/decisions/SayistayFinding/a78fb9c7-787a-4eef-bb79-d416f62ed829/hizmet-alimi-islerinde-denetim-muayene-ve-kabul-islemlerinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/bd63fec1-22bb-440c-8605-b3996414553c/dogrudan-temin-ile-yapilan-ve-belli-sureyi-gerektiren-mal-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ea5c4041-ecf3-4242-9c6c-0317df16f19c/bazi-sirket-calisanlari-ve-aile-fertlerinin-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/e0badfe6-879f-418f-958b-afb921258dda/bazi-mal-veya-hizmet-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-kisimlara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/d86c715c-b800-4fa8-8549-28da261d9e54/4734-sayili-kanun-kapsamindaki-ihalelerde-sosyal-guvenlik-prim-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/370a431e-9544-4352-960b-f72685fd639e/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f2f58586-818e-433e-a542-bed55c87a623/on-odeme-kapsaminda-acilan-kredilerden-bir-kisminin-olagan-giderler-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b8c993bf-0c1f-41ed-ac02-ac322e9dc091/buyuksehir-belediyesi-tarafindan-isletilen-otoparklardan-elde-edilen-gelirlerden-alinmasi-gereken-paylarin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9b0ad24c-6374-4bf3-85b3-fd66580adccb/idare-tarafindan-kiraya-verilen-is-yerlerinin-bazilari-icin-cevre-temizlik-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/667c1480-d2fb-4f85-b869-f54e0355883e/bazi-gelir-kalemlerinin-tahakkuk-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/04bb324d-c310-448f-9102-6e9de1340c4a/belediye-sinirlari-icerisinde-bunulan-bazi-isyerlerinden-cevre-temizlik-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/464a0dfb-cc66-4bd0-bc2f-49eb18c090ba/tasinmaz-kultur-varliklarinin-korunmasi-katki-payinin-ilgili-idareye-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/423a3afb-0df9-42c5-ad31-29310f947db2/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/2a422b2c-5bf6-4378-98c6-3540fa99f77f/yevmiye-defterinde-bos-yevmiyeler-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/fa7ecc1a-a6af-4b5a-a80e-1388a12925eb/mevzuatta-belirtilen-siniri-asan-taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/7f5f686a-6312-4474-92e0-1c84a69f945c/muteahhittaseron-iscilerinin-ucret-alacaklarinin-takibi-konusundaki-yukumlulugun-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f700f71e-dce4-4e69-9e9a-234703be8bf0/kidem-tazminati-odemelerinin-ongorulen-surelerden-uzun-surede-odenmesi http://kamubis.com/decisions/SayistayFinding/fdd946e7-6ab2-4479-b9b3-00d349efd273/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/64e533f3-c23b-4b5f-9a03-feaa0b57adef/butce-ici-isletme-kurulusunda-meclis-karari-ve-bakanlik-izninin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/0a0846ee-cc90-4a5f-90fb-f85a7e27cb7c/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/71cd5d37-1afc-4357-a9cc-1a3ccfed4319/parasal-limitler-dahilinde-yapilan-alimlarda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/2c313113-d138-4854-946e-9975ecf728b5/parasal-limit-dahilinde-yapilan-alimlarda-yasaklilik-teyidi-yapilmamasi-ve-dogrudan-temin-alimlarinin-elektronik-kamu-alim-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/6bf25cbe-13fc-46be-bc97-bd256a34159f/personel-calistirilmasina-dayali-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/bf3ee547-9510-4134-8565-ae232ba4c505/tatil-gunlerinde-calisma-ruhsat-harci-alinmasina-esas-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58ea19f2-4905-483b-8ba1-9c324a4b6d32/belediye-meclisine-ait-olan-ucret-tarifesi-belirleme-yetkisinin-belediye-encumenine-devredilmesi http://kamubis.com/decisions/SayistayFinding/4d606912-b71d-49e1-93a8-ea4d8e461a91/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/25150345-fdc6-430b-97ce-1d2aca5bc4b6/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/73964f99-09d7-4079-9809-9195668cafe0/cevre-temizlik-vergisi-mukellefiyeti-olmayan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f3de4c6f-b33e-4390-ba4f-d68c64e0ace3/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2f580a4e-9f78-44ca-9872-ed31650958c9/idari-para-cezalarina-iliskin-alinan-encumen-kararinin-mali-hizmetler-mudurlugu-tarafindan-tahsil-ve-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3cc48cd7-518d-49d0-ab2f-85607a62b8d0/ruhsat-alma-zorunlulugu-bulunmayan-is-yerlerinin-cevre-temizlik-vergisi-ile-ilan-ve-reklam-vergisi-mukellefiyetinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2cb82b6f-1128-49c2-9697-f240733931fe/organize-sanayi-bolgesindeki-is-yerlerinin-cevre-ve-temizlik-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5dd591bb-bfca-46ab-9d86-aaa14f2574e4/organize-sanayi-bolgesinde-gercek-ve-tuzel-kisilerin-mulkiyetinde-bulunan-binalardan-kiraya-verilenlerin-emlak-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/68f4c39e-5d55-4159-b2b1-59fb33cc9e45/kamu-idaresi-tarafindan-kullanilan-tasinmazin-spor-kulubune-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/574d71a9-95c5-48d0-aa6d-1c3fe052d60f/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b9754268-be5a-4879-8045-789665dc8671/isgale-konu-olan-tasinmazlardan-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/9e548193-882b-40e2-b63f-3811d02c5168/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/68b60cc1-7567-4919-be2d-078fed062048/sayistay-denetim-raporunun-belediye-meclisine-sunulmamasi http://kamubis.com/decisions/SayistayFinding/1ea65992-485e-4b81-9ff9-1a0f048b2ad3/sosyal-denge-sozlesmesine-iliskin-uygulama-hatalari-yapilmasi http://kamubis.com/decisions/SayistayFinding/31fbd8d9-67a6-4369-9adb-95340a3ac4ed/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/81c347b3-6640-4b2e-8fa1-cd7aff952552/tasinmazlara-iliskin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/603404ec-ad45-4a05-a9a8-979413edfbd2/tasinirlara-iliskin-kayitlarin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1e602c8d-275c-4df0-809f-cdd61e849c40/kisilerden-alacaklar-hesabina-muteselsil-sorumluluktan-dogan-alacaklar-icin-mukerrer-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/5f82fe8f-ebd7-4112-bf61-dba894e25ee4/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4802a607-7da9-47f3-a2ae-8818f2435e50/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/bdd88e54-b423-4089-9528-69e9b714a305/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4cb04a29-a18e-461f-8add-b1d86a42b903/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f3ce1e29-b0ad-4201-b91d-5ef9fec1f469/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ba8f98ef-941b-4361-ba74-f7322321ae57/maddi-duran-varliklara-iliskin-duran-varliklar-amortisman-defteri-tutulmamasi http://kamubis.com/decisions/SayistayFinding/37e202b6-1a87-4a6a-9e5f-3b9dbd9d8d8c/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-tamamlanangecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e669e93e-7a86-4f98-9d42-f9fdfde9216e/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi-ve-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/97c0b9db-8d51-45f7-abf1-fd5945690257/donem-olumlu-faaliyet-sonucunun-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d0665a2a-0ede-448c-a486-3a408f021eff/suresinde-kapatilmayan-avans-ve-kredilerin-olmasi http://kamubis.com/decisions/SayistayFinding/b0b9d17f-9929-4bc9-969f-a0841eb889b1/sozlesmeli-avukatlara-odenen-vekalet-ucretlerinin-sigorta-primine-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/092af2ec-615e-4308-9338-aa952c892d48/yeni-birim-fiyat-analizlerinde-ticaret-veveya-sanayi-odasinca-onaylanmamis-faturalarin-yerel-rayic-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0cfc995f-5de0-431c-a70f-c8a177d8e8a1/mali-hizmetler-uzmani-veya-mali-hizmetler-uzman-yardimcisi-kadrolarina-atamalarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fdd1d8aa-959d-408d-954b-4d1080af8d1a/fazla-mesai-cetvellerinin-usulune-uygun-tutulmamasi http://kamubis.com/decisions/SayistayFinding/eec61d25-4a13-428e-b23e-b136193afaf5/harcirah-kanunu-uyarinca-odenmesi-mumkun-olmayan-bazi-harcamalarin-kanuna-aykiri-bir-sekilde-karsilanmasi http://kamubis.com/decisions/SayistayFinding/934b13a6-0638-4d5c-8c7e-9e477a9eda27/belediye-meclisi-karari-olmaksizin-kamu-kurum-ve-kuruluslarina-arac-tahsislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e084c15c-d847-47c2-9d11-23b3fcf90dd8/butun-riskler-all-risk-sigorta-policeleri-hakkinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3f3304e7-9b5d-4887-8e26-97bffe864e91/kuruma-ait-tasinmazlarin-yonetiminde-ve-satislarina-yonelik-bedellerin-tahsilatinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/9ae848de-6af9-4f0e-8640-b36d77144df8/taksi-plakalarinin-mevzuata-aykiri-sekilde-verilmesi http://kamubis.com/decisions/SayistayFinding/6d5929e6-2027-4d96-a72f-c5d3e49a247c/servis-plakalarinin-il-trafik-komisyonu-karari-ve-ilce-belediye-meclis-kararlari-dogrultusunda-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/8ad44879-1399-4db2-a173-ba8e0d706124/m-plakali-ticari-minibus-hatlarinin-mevzuata-aykiri-sekilde-verilmesi http://kamubis.com/decisions/SayistayFinding/7535deae-3893-4dc5-9145-3fd67d3e32e4/kurum-tarafindan-kiraya-verilen-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/3c86ae19-05e1-4ee5-b1e3-52a9ae962921/ilce-belediyelerince-toplanan-cevre-temizlik-vergisine-iliskin-paylarin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/482ee8bf-ec73-434f-a079-c56a728d1861/bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/303ad2f9-26ce-488b-9abe-0a838177bcc5/amortisman-ayirma-isleminin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/b3a00820-6775-4419-8fb1-7aa6cd6eaf60/tasinir-mal-yonetimi-hesabi-icmal-cetvellerindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/03310ea0-40df-4f9e-91a7-f621a7f37668/hizmet-imtiyaz-varliklari-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/80ac664c-b92c-4b9d-b8fa-ec52128634e5/yevmiye-defterinde-bos-yevmiye-birakilmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/0197b202-158c-4cb7-959d-a3e9c3b0e225/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5426f87e-d066-4ae7-9ea3-01e14d9ac636/katma-deger-vergisi-hesaplarinin-mevzuata-uygun-sekilde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0f51fd2f-c069-40b5-bf64-b3e742492141/sosyal-guvenlik-kurumu-ek-karsilik-primlerinin-tahakkuk-kayitlarinin-butce-emanetleri-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/bf94923d-a78b-4f56-95d3-a7949a8a7dce/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi-ve-yardimci-hesap-kodlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/29bed699-40f3-41ab-8d5d-76c1b73c5761/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/629c71ba-5217-49d7-b149-6b2ba4dd51a0/indirimli-bina-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/3b4cbc23-4fbf-4e35-b46a-b624c1ed45c9/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8efb3618-34d9-4dec-9461-e3a883eaf8fc/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a747e5db-7d7a-4a26-b777-de35dac59b6d/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/30c5a2ec-6c82-4917-93b8-ad7b453c1f56/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/bfd33ad3-42ef-4b97-be6e-be27ebfd422e/parasal-limitler-dahilinde-yapilan-alimlarda-butceye-konulan-odenegin-10unun-kamu-ihale-kurumunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/161f13ee-8ff0-416d-83b3-d338b4f5c2bb/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/30a44d12-8453-4d7f-a771-415c6c0a0f7b/on-odemelerden-mahsup-donemine-aktarilan-tutarlarin-mahsup-donemine-aktarilan-avans-ve-krediler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9c64a790-f66b-4bec-aeae-aee65152b21d/tasinir-mal-yonetim-hesabi-icmal-cetvelindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/1df077dc-1add-4049-92f6-2aedc659932d/ilk-madde-ve-malzemelerin-giderlestirilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7b634b50-6894-49ca-8190-2f527c66e5a5/hurda-niteligindeki-varliklara-ilgili-yonetmelik-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/9f2b517d-55bf-4623-be19-4d64a9fcd7a7/yapilmakta-olan-yatirimlar-hesabinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/5c42ddc4-d919-4df6-9bca-985c3a13b5f5/maddi-duran-varliklarin-amortisman-islemlerinin-tam-ve-dogru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0a289a3e-4d74-4f5d-987a-09f27012fc54/tasinmaz-satislarinin-hatali-muhasebelestirilmesi-ve-satisi-yapilan-tasinmazlarin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/9cbe636b-e575-4668-b6e0-5f00702ef52d/kamu-idaresinin-tahsis-ettigi-ve-tahsisli-kullandigi-tasinmazlara-iliskin-muhasebe-kayitlarinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d8e926a7-6e43-488b-8969-57a3d954a0ae/tasinmazlara-iliskin-formlar-ile-icmal-cetvelinin-duzenlenmemesi-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/e8d5a748-4218-40ce-adb6-4ce7b147f8f7/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/cbe01bbc-e762-4e04-8f30-b91b1116901e/hayvan-bakimevlerinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/15db7edb-83c3-4f9c-b0ef-1e35a8f190eb/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/e6c6eb89-f27b-4a12-8016-5908068f04f9/birlestirilmis-veriler-defterinin-sayistaya-zamaninda-verilmemesi http://kamubis.com/decisions/SayistayFinding/123c0750-d41a-441a-84f5-2e6a730dfa23/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/d5ec92fe-7d1a-40b9-992f-5034ee2b07fa/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/4301c710-e8db-4dca-a11e-a78a8b3443f4/bazi-is-yerleri-icin-eglence-vergisi-mukellefiyeti-kurulmamasi http://kamubis.com/decisions/SayistayFinding/f78f4ee3-1340-4eec-9a07-c56183ef2a7a/idareden-ruhsat-alma-zorunlulugu-bulunmayan-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/4997f055-4c8a-4e83-9258-5241e1e2897e/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/b99b4bbf-4069-488b-a95a-683ce2437ccf/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/1ea69eb4-6d2b-4ddf-9d85-1dea5555398a/gecekondu-fonunda-yer-alan-tutarlarin-mevzuatinda-belirtilen-amaca-aykiri-olarak-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/73466288-5123-4007-8925-96140c277a12/idarenin-tasinmazlarindan-bazilarinin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/ebd7d16f-e750-42ab-a7be-3e6dbeb2cb1d/kamuya-olan-borclarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/cd258aa5-c0e7-4226-a4fa-ea7292c0c346/ecrimisil-uygulamasinin-surekli-hale-gelmesi http://kamubis.com/decisions/SayistayFinding/c01a664a-0189-48de-9e93-1302c9d925c4/aralarinda-dogal-bir-baglanti-bulunmadigi-halde-mal-alimi-ile-yapim-isinin-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/eb1ac1c5-024d-4285-a9b9-9407ebf3d44b/idareye-tahsisli-tasinmazin-spor-kulubune-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/9df00d2c-99d5-4029-8f43-df10db6a45f9/tasinmaz-satislarina-yonelik-hazirlanan-sartnamelerde-rekabeti-engelleyici-duzenlemelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8f6ca8ec-06c5-4c5b-a50f-f4961e50b5c2/ilk-madde-ve-malzemeler-hesabina-kaydedilen-varliklarin-cikis-islemlerinin-sadece-yil-sonlarinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/88b591e3-4f2e-4eff-ac2a-be7d1183660d/idareye-yapilan-tasit-bagisinin-butceye-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/047a6122-1d36-4814-9bf8-fb41e3d37e55/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-denk-olmamasi http://kamubis.com/decisions/SayistayFinding/d55e8c1a-e81a-4014-bac5-a4509213e178/kidem-tazminati-karsiliklarinin-hatali-ayrilmasi http://kamubis.com/decisions/SayistayFinding/83791bf8-1499-42e7-8d31-5de5b07469d5/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/5abdda90-ec49-42f2-a9d0-fb3d454f996b/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ce0c6275-dda0-403d-b1c5-667c39da5445/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihi-ve-envanter-calismalarinin-tamamlanmamasi-ve-tasinmaz-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/def0f73d-d534-42b5-bf52-c0d389400528/kalkinma-ajansi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/13afc854-a969-4861-bf7c-472e52579e9a/isgal-edilen-bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2c5710e7-027d-4ee4-9dec-0ab90d121d77/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/91f23385-e773-4ce1-a5ed-8110f40850b9/hurda-yonetim-sistemi-kurulmamasi-ve-elden-cikarilmis-hurdalarin-muhasebe-kayitlarinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/1d5ba2f4-aa8e-4fbd-be01-df635cabd9dd/hizmet-alimi-suretiyle-calistirilan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/62122be0-934a-4d07-abb1-c016215b1585/butce-emanetleri-hesabinda-izlenen-borclardan-bes-yili-asanlarin-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f7731862-ccb0-4db2-b36d-7d6e1b64e79d/idarenin-yapilandirilmis-alacaklari-ile-muhasebe-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/5a0c6993-0852-42f4-a14f-c914ca98b150/sermaye-taahhutleri-hesabinin-dogru-sonuc-vermemesi http://kamubis.com/decisions/SayistayFinding/c7139892-99d3-455e-890a-653f713439ca/aylik-odenen-kira-giderleri-icin-donem-ayirici-hesaplarin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/63d5597e-b6e2-4362-b47b-f0fc49eccbcf/bazi-sirket-calisanlari-ve-aile-fertlerinin-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/532ecc69-df47-4393-afdd-fb39b35c62cd/avukatlik-ve-hukuki-danismanlik-hizmeti-alinmasi-suretiyle-sirkete-fazladan-mali-kulfet-getirilmesi http://kamubis.com/decisions/SayistayFinding/e3f50ca8-ff13-471d-9dd6-1246a87c2167/gerekli-sartlar-olusmadigi-halde-kanunun-22nci-maddesinin-c-bendi-kapsaminda-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/309f48ae-2881-461b-9780-9506df49863b/dogrudan-temin-ile-yapilan-ve-belli-sureyi-gerektiren-mal-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/603384a9-e9e1-484f-b0c5-46eedc1736cd/arac-kiralama-hizmetinin-mevcut-ihale-kapsaminda-is-artisi-yapilmasi-suretiyle-temin-edilmesi-yerine-ayrica-baska-ihale-ve-dogrudan-temin-yontemleri-kullanilarak-daha-yuksek-maliyetlerle-arac-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/74ed7ab4-3443-47f4-ad24-47526a282222/arac-kiralama-ihalesine-iliskin-teknik-sartnamede-belirtilen-kriterlere-uygun-olmayan-araclarin-sirket-tarafindan-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/995d5445-670a-4085-8285-65b5e56319cc/bazi-mal-veya-hizmet-alim-islerinde-denetim-muayene-ve-kabul-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/db0a988f-8f2a-4aec-b13d-846ba5608490/akaryakit-mal-alimi-isinin-sozlesmesinde-ongorulen-kontrol-teskilatinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/7a9118d7-04e3-4585-ba49-b6603efd5692/akaryakit-mal-alimi-isinde-fiyat-farkinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c69f7671-a541-47db-aa51-d2ca1ef9e794/4734-sayili-kanunun-22nci-maddesinin-c-bendi-kapsaminda-alim-yapilmasina-ragmen-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/03d127d2-057f-4d5e-b9fb-1733398f47bf/sirketin-tarafi-oldugu-duzenleme-seklindeki-tasinmaz-satis-vaadi-sozlesmesinde-tasfiye-bedeli-belirlenirken-sirket-zararina-yol-acacak-hesaplamalara-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/faabe3a0-1af9-4f82-9e3f-952441671a24/icisleri-bakanligi-e-belediye-sisteminin-muhasebe-ve-diger-modullerinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/aeff0a8a-50de-489e-8209-b2c80301bcc4/sabit-ve-mobil-altyapi-veya-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/31c11b71-17de-4060-818f-feee8705cf2d/belediye-sirketine-ayni-sermaye-artisi-yoluyla-tesis-edilen-intifa-haklarinin-ve-tasarruf-devirlerinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/b2bf71dc-fd16-4f4a-a342-8e7d1465aa29/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/22238d08-e2a9-4b53-8c2f-96ab53d6862f/parasal-limitler-dahilinde-yapilan-mal-alimi-hizmet-alimi-ve-yapim-islerinde-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/3faa80f9-c45c-4c8a-84f7-2f5e78879e3f/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/47a20e04-1565-4f46-ac7b-133bab233210/otopark-yonetmeligi-cercevesinde-alinacak-otopark-bedellerinin-tahakkuku-ve-tahsiline-iliskin-usul-ve-esaslarin-belirlenmemesi-tahakkuktahsilat-yapilmamasi-ve-bankada-otopark-hesabinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/6a41d82a-322d-47c2-8673-7fd77c11863c/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/33d0c265-c287-4847-8412-a4828372a3a4/tasinmaz-satislarinda-satis-degeri-ile-kayitli-deger-arasindaki-farkin-faaliyet-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/63110a75-3ad3-4427-a0c9-d61bd958c72d/alinan-tasinirlarin-demirbaslar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/be5253af-032f-472a-8579-aaa1bd87f868/haberlesme-vergisine-iliskin-olarak-gelirlerden-alacaklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/aeeb9c82-4855-42b2-992c-a69888da769e/verilen-teminat-mektuplari-icin-alinan-teminat-mektuplari-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/685acd59-db86-4524-af13-44e585385d66/alinan-tuketim-malzemelerinin-ilk-madde-ve-malzeme-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/6acfd3d8-d92c-419d-ad04-44c427872ade/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e714de7f-ba96-433b-bdd8-d3f67e41376c/bazi-yapim-islerinde-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi-ve-hesaba-iliskin-bu-tutarlarin-kabulden-sonra-ilgili-maddi-duran-varlik-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/0173a648-a5af-4261-81d0-d6034f22756e/belediyenin-ortagi-oldugu-sirketteki-sermaye-tutari-ile-bilancodaki-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/d5d4d2c5-5a4e-4ec8-a850-92c686099d32/tasinir-hesaplari-tutarlarinin-idare-tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilancoda-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/694bd39e-2bd8-4e17-b9aa-e703a037c76c/ihale-yoluyla-satisi-yapilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c18bdab2-a070-4390-86c8-5207eb089d05/dogrudan-teminle-yapilan-ve-ifasi-belli-bir-sureyi-gerektiren-alimlarda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/40e9f8cc-3972-44d3-9483-e10331631264/kamu-idaresine-ait-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/271d7cb3-37e9-418b-8d5e-92481329a88f/temsil-agirlama-ve-toren-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/107c588d-7dba-4881-a536-fc3490a941f2/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/f4bc6261-e57a-440b-bba2-b0fdf6f5b3f9/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/6f924acf-ccb9-4218-b7a4-1d409983c964/vergi-ve-sosyal-guvenlik-primlerinin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi-ve-idare-tasinmazlarinin-borca-karsilik-devredilmesi http://kamubis.com/decisions/SayistayFinding/e25986f9-f286-4daf-889b-d8a0d511f0d7/kurumlar-arasi-gecici-gorevlendirmede-yasal-surelerin-asilmasi http://kamubis.com/decisions/SayistayFinding/492b21a4-437a-48a7-b9b2-2e57fef14571/mevzuatta-ongorulmedigi-halde-baskan-danismani-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/c6ca8c34-0010-44ef-b167-f5d115b64277/mudur-kadrosuna-kosullari-saglamayan-memurlarin-tedviren-gorevlendirilmesi-ve-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/02ece601-acc6-400e-8cc7-220c9b3584f1/devlet-memurluguna-atanmada-ve-memurlugun-sonlandirilmasinda-usule-aykiri-is-ve-islemlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c847205a-caa3-40e3-b76d-af8c29025b6e/satin-alma-suretiyle-elde-edilen-tasinirlarin-giris-kaydi-yapildiktan-hemen-sonra-cikis-kayitlarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/0e53721c-112b-45cb-957e-be9db9e91450/acik-ihale-yontemiyle-tasit-kiralandiktan-sonra-is-artisina-gidilmeden-dogrudan-teminle-daha-pahaliya-tasit-kiralanmasi http://kamubis.com/decisions/SayistayFinding/7b1d1508-eed5-4ff1-b035-528b47b1278b/cop-toplama-ve-tasima-islemleri-icin-yakit-dahil-tasit-kiralanmasi http://kamubis.com/decisions/SayistayFinding/c877504e-6d17-4bc1-b023-88bd14c0cf90/mal-alimi-ile-hizmet-aliminin-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/f8ea42a8-9dd6-4823-ac62-45c0f68e6d2d/iscilere-yil-icerisinde-270-saati-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/47aa244d-f9a4-46d6-8532-4830a64bb123/yabanci-menseli-tasit-temini http://kamubis.com/decisions/SayistayFinding/c0d8c7ee-8db5-4030-bf29-45290071ad6b/park-ve-bahceler-mudurlugu-tarafindan-uretilen-demirbaslarin-varlik-hesaplarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/4a77d329-ef4a-4aca-b6b9-5bd1029c4eb3/temsil-agirlama-odeneginin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9b3dc286-2410-43d2-af65-1946d9057a1f/bazi-duran-varlik-kalemlerinin-birikmis-amortisman-tutarlarinin-ilgili-duran-varligin-kayitli-degerinden-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/06844444-182f-4d41-8c02-da52416066c9/tasinmazlar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e3855d71-0510-4c04-bdfe-03fe0bf97f7b/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/10ca0a38-4d5b-42d6-8625-35ff809a37b8/kamu-idaresi-tarafindan-tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/79609cab-adca-4f3b-b1b2-1d01d85ecd43/ekonomik-deger-tasiyan-bazi-bilgisayar-yazilimlari-ve-lisanslarin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/98a3905c-7a30-4325-ac34-371deb564771/bazi-mal-hizmet-ve-yapim-isi-alimlarinin-parasal-limitlerin-altinda-kalacak-sekilde-kisimlara-bolunerek-dogrudan-teminle-karsilanmasi http://kamubis.com/decisions/SayistayFinding/9c4a52dc-41ee-4470-bc2e-25f2e77a93e6/yapim-islerinde-bazi-tum-riskler-sigortalarinin-muafiyet-ve-kapsaminin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/42304c4d-84d4-49a2-905c-d08cea43e42d/serbest-tuketici-durumundaki-idarenin-elektrik-enerjisi-alimini-ihalesiz-gerceklestirmesi http://kamubis.com/decisions/SayistayFinding/1407a57d-0f0f-4b28-8513-e1a5d15c198f/kamu-idaresi-tarafindan-hizmet-alimi-suretiyle-calistirilan-avukatin-sartnamede-belirtilen-nitelikleri-saglamamasi http://kamubis.com/decisions/SayistayFinding/bcee481e-c5d6-49b3-b94f-165c290d2462/idarenin-tasarrufundaki-araclarin-arac-takip-sistemine-dahil-edilmemesi-ve-arac-kiralama-icin-yapilan-sozlesmelerde-cezai-sart-ongorulmemesi http://kamubis.com/decisions/SayistayFinding/eb96f5ac-51ab-43d9-a071-7031181c3859/hayvan-bakimevi-kurulmamasi-ve-bu-amacla-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6a036110-5e1c-4497-bc3c-0a6d1a0ad067/dogrudan-temin-yontemiyle-yapilan-alimlarda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/a65b4fcd-30a7-476e-871c-d1fd22e29db1/bazi-yapim-islerinde-proje-ve-mahal-listeleri-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/905cb073-3fcc-4745-83cd-29ee3495dd47/bazi-yapim-islerinde-ihtiyaclarin-gercekci-olarak-tespiti-yapilmadan-is-artisi-verilmesi http://kamubis.com/decisions/SayistayFinding/bc2d5aa7-385b-4b4d-88f4-bc6248f53c0a/bazi-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bc114f59-d168-48fb-a765-5708d0076e80/anahtar-teslim-goturu-bedel-ihale-edilmesi-gereken-bazi-yapim-islerinin-birim-fiyat-ile-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/b20e12f9-2a7d-49f8-8d4e-c0415552e505/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/eb7b8f80-013e-4062-8404-96330da3e692/otopark-hesabinda-toplanan-meblaglarin-nemalandirilmamasi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/20840db8-9694-4435-ac6d-d5e2e95a5e3c/hazineye-ait-tasinmazlarin-satislarindan-belediyeye-aktarilmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9c0e3ee9-ee56-4f28-83ab-42cab6b0945c/devreden-kdv-hesabinda-yer-alan-tutarin-dogrulugu-arastirilmadan-vergi-borcuna-mahsup-edilmesi http://kamubis.com/decisions/SayistayFinding/0612fab6-3719-45ce-b938-893f1d7ec669/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1d55dd5b-1999-4ac2-ba7a-264c3abda4c9/alisveris-merkezinin-icinde-bulunan-ve-belediyenin-yetki-alanindaki-ilan-ve-reklamlara-iliskin-vergi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/536e1336-1437-424b-9640-b9babadfba54/tasinir-islemlerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5596d178-006a-4fc6-8dbb-84c107894233/tasinmazlarin-icmal-degerleri-ile-muhasebe-kayitlarinda-yer-alan-tutarin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/75483a30-7f1d-4b33-90f6-d132b0059d55/tasinmaz-satislarindan-kaynaklanan-olumlu-farklarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/57660356-b32d-4a7c-94af-6d45e1fb3899/amortisman-ayrilmayan-ve-kayitli-degerinden-daha-fazla-amortisman-ayrilan-maddi-duran-varliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6bc9ec28-62be-4428-9d74-1db9af64834b/imar-kanunu-uyarinca-tespit-edilen-kacak-yapilara-iliskin-yikim-kararlarinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/11076bb9-e7ed-4281-9713-f81b333f6b51/butce-ici-isletmenin-ticari-islerine-iliskin-giderlerinin-isletmenin-ozel-hesabi-yerine-belediye-kaynaklarindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/65d2b8c3-2340-4534-b2e5-e5ebedf7ee47/belediyenin-kanuni-gorevleri-dahilinde-yapmasi-gereken-rutin-islerinin-ucret-karsiliginda-cesitli-yayin-organlarinda-vatandaslara-duyurulmasi http://kamubis.com/decisions/SayistayFinding/f06affbd-b453-4a14-bd80-9e4ea7cd0a86/nazilli-belediyesi-park-alanlari-uzerinde-bulunan-yapilardan-bazilarinin-planli-alanlar-imar-yonetmeliginde-belirtilen-nitelik-ve-olculere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/bbf0e8c2-0d72-487d-aec5-63347837c8d5/parasal-limit-dahilinde-yapilan-dogrudan-temin-yillik-toplam-harcamalarinin-kamu-ihale-kurumunun-uygun-gorusu-olmadan-yuzde-on-limitini-asmasi http://kamubis.com/decisions/SayistayFinding/31b4300e-4987-41c4-a135-91f7abb1939a/profesyonel-bir-spor-kulubu-dernegine-cesitli-sekillerde-ayni-ve-nakdi-yardimlarda-bulunulmasi-ve-is-gucu-destegi-verilmesi http://kamubis.com/decisions/SayistayFinding/aeb07c19-2512-4eaa-81da-00a9d9d2d8b8/vadesi-gecmis-borc-sorgulamasi-kapsaminda-yapilan-kesintilerin-vergi-dairesine-odenmemesi http://kamubis.com/decisions/SayistayFinding/78e9b8d5-8ce2-4e21-97cc-be01d3187233/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/b241485c-c6da-4c0f-9c78-66bec520cf41/kira-suresi-biten-tasinmazlarin-yeniden-ihale-edilmeksizin-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/fc843ad2-4ba3-4611-a890-1abd2c011d13/kamu-idaresi-hesaplarinin-ilgili-usul-ve-esaslara-uygun-olarak-sayistaya-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0c88e4cf-3373-49d0-831b-405fcd72ac2e/bazi-halk-otobusu-hatlarinin-ihale-edilmeksizin-verilmesi-ve-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/ec54cf9f-bbee-4336-b0be-6f0aaad6c7da/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a733d597-0daa-4336-b305-0e06ff156a6a/avukatlik-vekalet-ucretlerinin-hatali-hesaplar-kullanilarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3446f707-6bac-49c9-bfe0-c342cace6edc/amortisman-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/e3330b9f-8e09-4b7e-9941-e166d104082c/sirket-personeline-goz-muayenesi-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/413e8367-f48e-49f1-8f0f-63156a7409ba/sirket-gideri-sayilamayacak-harcamalarin-sirket-kaynaklarindan-odenmesi http://kamubis.com/decisions/SayistayFinding/8ae71261-2409-463a-a1af-b8a25e8a7ecf/sirket-personelinin-baska-kurumlarda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/449efad8-1859-4ef3-a0e4-fc21c29968c1/odunc-para-verme-yetkisi-bulunmamasina-ragmen-sirketin-belediyenin-baska-bir-sirketine-borc-para-verilmesi http://kamubis.com/decisions/SayistayFinding/2e67ea82-6bdd-4cf2-a26f-b94e5608d9a2/iscilere-yillik-270-saatten-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/47c948ce-d412-4e05-a5e5-0806b9a7d7b7/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/24fd5447-2d9b-4870-a59c-04751b7bf205/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a6bde6b6-3f2a-4cc1-9de1-60e15e70cd3b/mevzuatta-belirtilen-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/de48f05a-66ea-409a-a7f6-b39bd1adfd94/belediye-tarafindan-devlet-su-isleri-bolge-mudurlugunce-sondaj-izni-verilen-kuyulardan-ne-kadar-su-cekildigi-veya-hangi-amac-icin-kullanildigina-dair-calisma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b902157a-b2ff-444d-a464-44e71dae135a/varliklara-iliskin-amortisman-ayirma-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b56ccfba-b232-45ca-9713-f3b69ad7e3f7/sirket-ana-hizmet-binasinin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/9cecf8ad-b974-4e2f-a21d-8e866ec7a259/idare-tasinir-mal-yonetimi-ayrintili-hesap-cetvelindeki-tutarlar-ile-mali-tablolarda-yer-alan-tutarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/75a80402-eb92-444a-a6e4-781b3c2fd095/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/cacc0472-76b0-444a-bd5b-e4f41a159c55/sirketin-ihale-mevzuati-kapsami-disinda-gerceklestirdigi-istisna-alimlarinda-olusturdugu-kontrol-teskilatinin-kendi-duzenlemelerine-ve-ticari-hayatinin-teamullerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/7a40e82f-9744-4b79-bcbd-a5710d772b25/sirket-yukumluluklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/66fe9a27-1e30-4d01-93a0-1ec0731b9982/ibbden-ihale-kapsaminda-alinan-islerin-ihale-kapsami-disina-cikacak-sekilde-parcalara-bolunerek-alt-yuklenicilere-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/32a81e08-a2c5-4b50-be39-3883b6711e3f/duzenlenen-kulturel-etkinlikler-kapsaminda-yapilan-bazi-ulasim-konaklama-transfer-harcamalarinin-teklife-dahil-olmasina-ragmen-sirket-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/65875b85-521f-43cf-992b-955dcd3eb53b/depolama-ve-lojistik-hizmeti-alim-isinin-yurutulmesine-iliskin-teknik-sartname-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f59d7c03-cd03-48ae-8143-2d09c4ee1655/sirketin-ticari-faaliyet-kapsamindaki-mal-ve-hizmetlerinin-sunumunda-belediye-ve-sirketlerin-calisanlarina-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/c6826448-d7a1-4179-ace2-228875b4feed/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/6a2ce4a3-bf94-4893-a9f4-cbe024f9e496/sirket-butcesinden-yonetim-kurulu-uyeleri-ve-yonetici-personele-yonelik-mali-mesuliyet-sigortasi-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/d7e6b1da-fca4-4d78-b1f0-c6717ed1db65/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/aec99287-f773-4471-b289-21b2fdf6c145/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6f918e2d-a8d9-45ef-83aa-75e5b587a374/sirket-calisanlarindan-bazilarina-bir-yilda-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/2ee3e972-c104-4f89-a906-50d2d7ffc8e4/tasinmazlarin-ucuncu-sahis-veya-kurumlara-kiralanmasi-islemlerinde-istanbul-buyuksehir-belediyesinden-muvafakat-alinmamasi http://kamubis.com/decisions/SayistayFinding/850f5a0c-a521-4e78-8875-d1c8f0b63240/sirketin-kitap-kafe-temali-istanbul-kitapcisi-subelerinin-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/2abe35dd-dbda-4a18-9c11-41d8111719e2/kredi-karti-ile-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-sirketin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/aa628b12-01b3-428a-bf96-ea521bbd3b5f/kiralama-bedelinin-hasilat-uzerinden-hesaplandigi-sozlesmede-hasilat-beyanina-esas-bilgi-ve-belgelerin-kontrol-sureclerinin-etkin-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/521c3ea6-7a41-4453-8512-ba5b155c5eef/teminat-mektuplarinin-bilanco-dipnotlarinda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/66f08dd2-080f-41e7-b529-dc6c2d6e228c/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/95c191f9-e590-4326-93dc-2c90bb39c07c/demirbas-envanter-islemlerinin-mevzuata-uygun-gerceklestirilmemesi-ve-demirbaslar-hesabinin-guvenilir-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/a285cfb9-b358-4c44-8541-88bd77a64c34/supheli-ticari-alacaklar-hesabindaki-tutarlar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/76c90869-adf8-4567-b406-ca6be91c76aa/istanbul-kitapcisi-depo-ve-sube-stoklarinin-mevcut-stoklarla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/fdeb3af3-345f-4812-9139-0fbb4e6ba9cc/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/6cf766cd-50b7-477c-b28e-9918a22dd253/temsil-agirlama-ve-toren-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c0f54c5d-e914-4f94-a1c6-462643755b42/tasinmaz-tahsislerinde-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/eefa4ef1-e40b-4141-bcad-64edf89425c6/tasinmaz-kultur-varliklarinin-korunmasina-iliskin-katki-payinin-ilgili-idareye-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/61b225cd-37e6-4a73-8c6b-e9d59d7f6141/mevzuatta-belirtilen-sayida-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/ed83c6d2-b0d7-4aa8-b392-cd2d5b25111d/mal-ve-hizmet-alim-ihalelerindeki-yaklasik-maliyetin-dogru-tespit-edilememesi http://kamubis.com/decisions/SayistayFinding/49232cca-7628-425a-a008-a53d5002c4ed/kurum-araclarinin-hazine-ve-maliye-bakanligindan-uygun-gorus-alinmadan-devredilmesi http://kamubis.com/decisions/SayistayFinding/1a3b5a3e-0a39-40ea-831e-c91e14fd9233/isgalli-kullandirilan-belediye-tasinmazlari-uzerindeki-isgalin-sonlandirilmasi-icin-yasal-girisimlerde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/77f9a21a-0658-4563-9e6d-bfee47ffc52b/idarede-kullanilan-tasinmaz-bilisim-sistemi-ile-muhasebe-sistemi-arasinda-entegrasyonun-olmamasi http://kamubis.com/decisions/SayistayFinding/6370f6f0-ec0a-4aaa-a0ae-36b35042d54c/istisna-maddesi-kapsaminda-olmayan-sarf-malzemelerinin-ihale-yapilmadan-tedarik-edilmesi http://kamubis.com/decisions/SayistayFinding/bac38d4e-da1d-4fbb-92eb-9c98d8f5ac0f/devir-tasfiye-komisyonunca-belediyeye-devredilen-bazi-tasinmazlarin-mulkiyetinin-belediye-adina-tescil-edilememesi http://kamubis.com/decisions/SayistayFinding/70bd7fe6-3608-4ebc-8466-abbc76c92ba7/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payi-icin-belediye-meclisince-karar-alinmamasi http://kamubis.com/decisions/SayistayFinding/8976fbb2-5511-4137-970c-a8cd6894d420/turkiye-belediyeler-birligine-aktarilan-paylarin-kamu-idareleri-paylari-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/8f7c3db2-01ae-4df3-809c-1ad472bf7863/alinan-depozito-ve-teminatlarin-vadesine-gore-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/67f8fda7-6397-4dde-93c6-a9ad8ba81d48/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ace0a30f-4c8f-4cad-8c21-c0dbcc647b08/tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/fcf766a4-f896-4788-a2e4-eda4e50acf3b/dogrudan-gider-kaydedilmesi-gereken-harcamalarin-yapilmakta-olan-yatirimlar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/8e7adb97-fdbd-468f-b7c1-b1109cab5f43/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/16942f8b-8484-49cf-bfa3-2d3b9222010f/bir-kisim-kidem-tazminati-odemesinin-kidem-tazminati-karsiligi-hesabi-kullanilmadan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e630e398-1c43-43b5-a2ad-b3f2c8741282/sirket-iscilerine-odenen-kidem-tazminati-tutarlarinin-sorumlulugu-bulunan-belediye-sirketine-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/d6ff3155-edc6-409e-82fe-45521ae5eb38/gecekondu-fonu-icin-ayri-bir-banka-hesabi-acilmamasi http://kamubis.com/decisions/SayistayFinding/3c266171-06cd-4a17-8064-1fa5d656183b/egitim-ve-kultur-merkezleri-icin-egitim-hizmet-alimi-isinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d22b3afd-3501-45b7-a3c8-96b52b06d422/pazarlik-usulu-yapilan-ihalelerde-sikayet-surelerinin-gozetilmemesi http://kamubis.com/decisions/SayistayFinding/7d838c02-c1d5-46e5-995c-199da8f8fc4f/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/1081da1e-66cf-42ef-b962-41026afc6c42/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/cdf2c65a-062e-4a97-bb28-0eaad9f3f546/tarife-cetvelinde-bazi-harclarin-mevzuatta-ongorulen-azami-tutarlarin-uzerinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/364f1e3a-20bc-41ed-8e56-560818a8cec0/ruhsatsiz-oldugu-tespit-edilen-is-yerlerinin-bazilarina-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/8262f89f-815a-4e86-b033-1f4caa0cfa4a/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-ecrimisil-karsiliginda-otopark-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/22c9e758-3135-4f80-bbfe-8332cc05cc8b/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/c86fb5b0-5b93-403b-8ce7-c24cde165e72/kirayi-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-ihale-yasaklisi-yapilmasi-hususunda-cevre-sehircilik-ve-iklim-degisikligi-bakanligina-bildirimde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/c7c27c01-52f1-403b-a14f-7053ac09572b/indirimli-emlak-vergisi-oranindan-yararlanan-kisiler-hakkinda-etkin-bir-tespit-ve-inceleme-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/3588ca44-2d3d-4bc9-8b9f-18f4a7013d1b/idareye-ait-cok-amacli-salonlarin-ucretsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/cb36b875-b3cd-4784-bdce-0b332b6ec2d1/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-yol-katilim-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/26b1ba42-7507-466c-abd6-7dd8467c7cc4/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a479982c-c242-4c3c-87e5-c304add9e7a0/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/150f2483-8284-43b1-8a53-2f31744a7eff/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/22922e3b-38da-43ff-bb32-209b559fd31b/bazi-is-yerlerinin-cevre-temizlik-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ff557699-4c29-4877-825e-a3dbf349b52d/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/ec0a99b1-a415-4e1f-bc34-0708b84fcfa6/cevre-temizlik-vergisinin-mevzuata-uygun-bicimde-tarh-ve-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/19b05211-bf0c-44f9-97c9-018865910e9f/bazi-is-yerlerinin-eglence-vergisi-mukellefiyeti-bulunmamasi http://kamubis.com/decisions/SayistayFinding/4dc907c3-d327-4c38-bd17-70b1596965a6/bazi-is-yerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2b92bd30-94c9-4010-9264-c424c022eabe/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/c4035c99-8e4f-48eb-bfdd-0b49f07a0c77/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b2190b74-bcfc-4b43-b270-b1de6269a5d0/indirilecek-katma-deger-vergisine-tabi-olan-bazi-mal-ve-hizmetlere-iliskin-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/04cb1258-1c85-452e-9d01-4a4dadad7b4d/ihale-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iadesi-veya-butceye-gelir-kayit-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/be10fd54-2f24-4859-ba02-4b67bd32b1eb/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58a254e1-3657-4fb9-8398-cfee74463b0e/kidem-tazminati-karsiliklarinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/cf6a63fd-4749-49ef-9d25-4bc16d95e8f3/kullanim-olanagi-kalmayan-haklarin-muhasebe-kayitlarindan-cikartilmamasi http://kamubis.com/decisions/SayistayFinding/16ad5cfc-97a3-4a0a-8cec-9167da2b0373/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-izlenmesine-karar-verilen-maddi-duran-varliklarin-tamaminin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/64afbba9-5cf5-4b31-adc5-4203ac92e486/bazi-maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/19b7287b-83a9-4d7a-a7e5-c7600ce2ec7e/bilgisayar-yazilim-programlari-ile-telif-haklarinin-giderler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2831f70a-bb39-4f83-b4e0-7a647a2b3524/idare-tarafindan-kamu-kurum-ve-kuruluslarina-tahsis-edilen-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/531dac60-239e-4154-84ce-3815f481a80e/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/77e6daf2-0653-46a6-90fa-0548d8cc65a9/belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6087d558-b122-41e2-bcbd-b0a21143b01e/yapim-islerine-iliskin-sigorta-policelerinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/12a5d1f5-4bd8-4c5f-abd8-ea800c2df198/yapim-islerinde-yuklenicilerin-idareden-onay-almadan-alt-yuklenici-calistirmasi http://kamubis.com/decisions/SayistayFinding/0fd60820-7391-4188-9b81-1cfc5bc8cf96/yapim-isleri-genel-sartnamesine-aykiri-olarak-yeni-birim-fiyat-belirlenmesi http://kamubis.com/decisions/SayistayFinding/62f74ac5-8f80-44fa-8f97-4719d047c4ec/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/6bf36499-755a-4164-9dce-0cc8c1465106/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b7c3b3ee-8437-427e-bb29-2938b28ffb1f/mulkiyeti-belediyeye-ait-otoparkin-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/1b588c50-3a44-4bca-b37e-4ebc32641809/mufettis-ve-mufettis-yardimciligi-kadrosuna-mevzuata-uygun-olmayan-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/06424050-4e96-4118-9cec-59558bb06680/elektrik-ve-havagazi-tuketim-vergisine-iliskin-beyanlarin-kontrol-ve-izlenmesinin-gerektigi-gibi-yapilamamasi http://kamubis.com/decisions/SayistayFinding/97901ed1-faee-4348-9603-8ed4cb458f41/dogrudan-temin-kapsaminda-gerceklestirilen-yapim-islerinde-yazili-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/039f9349-a654-48bb-b849-25a1cb234b8d/bir-kisim-belediye-tasinmazlarinin-kiraya-verme-islemlerinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/c00c7af4-549c-4233-9286-4a22e2c48ea2/belediye-sinirlari-icinde-isyeri-acma-ve-calisma-ruhsatlari-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/552b0549-4b54-43cd-974f-a3b2a122974f/belediyenin-mulkiyetinde-bulunan-carsinin-kiralanmasinda-idari-sartnameye-rekabeti-engelleyici-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/795dc73b-2f0a-49de-b852-5740413275de/kamu-ihale-kanununun-21b-maddesinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/4fbd8262-1375-4ae6-8313-3d1c4baf9e46/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/53b2ae46-2983-47ad-ba60-b3e8e17f524d/tasinmaz-satis-islemlerinin-mali-tablolara-eksik-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/aac7112f-ca34-43ce-bd3b-007cbb300abb/uzun-vadeli-borclanma-faizlerinin-borclanmanin-yapildigi-yilin-gideri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/329c49a3-ee11-47d0-869c-bd4f5b6e8b7a/tasinmazlara-iliskin-hesaplarin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ee378bbe-23c5-46b8-b523-03ce0e7f948e/kamu-ihale-kanunu-kapsamindaki-ihalelerde-yasaklilik-teyitlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/f176b9da-4b1e-43f1-bc6a-6c5e4ca8b4d1/yapim-islerinde-kesin-kabul-tarihini-belirleyen-kontrol-mekanizmalarinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/b6e088c5-9dfe-427d-86e4-e9375a44f29a/asansor-periyodik-kontrol-ucreti-belirlenmesinde-mevzuatindaki-bazi-yukumluluklere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/716e4d63-53ad-4a54-a539-e768259a24de/belediye-tarafindan-kiraya-verilen-tasinmazlar-uzerindeki-isletmelerin-isyeri-acma-ve-calisma-ruhsati-almadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/bec64bf4-1133-46ca-bcc5-8083cea62fc3/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0807c756-b156-4989-96de-4357ea8e9224/tasarruf-kisitliligi-kaldirilmis-olan-tasinmazlarin-tecil-edilmis-emlak-vergilerinin-tahakkuk-ve-tahsilat-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/422094ce-02f3-4a1c-86bb-0d4b44a5c38c/yasal-suresi-icinde-imar-programi-yapilmamasi-sebebiyle-eksik-emlak-vergisi-alinmasi http://kamubis.com/decisions/SayistayFinding/e57bf2db-eee1-4740-94be-ac5c63004dd3/emlak-vergisi-uygulamasi-acisindan-arsa-sayilan-tasinmazlarin-arazi-uzerinden-vergilendirilmesi http://kamubis.com/decisions/SayistayFinding/f5a1b849-b782-4279-8dc0-7f18992775b3/kisitliligi-kaldirilan-tasinmazlarin-emlak-vergisinin-eksik-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/b1532038-c8b2-45f7-aef8-6e05012f4b21/sosyal-guvenlik-kurumuna-bildirim-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6bf80362-b934-4790-bd65-09b62afbe1d7/insaat-sigortasi-policesinde-all-risk-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi-ve-teminat-surelerinin-is-artisina-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/8e333819-7520-4f5e-814c-42916f02ff17/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/0bb98505-0dbc-470b-9e20-819fd0ff266d/yeni-birim-fiyat-analizlerinde-ticaret-veveya-sanayi-odasinca-onaylanmamis-proforma-faturalarin-yerel-rayic-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/0f8e47db-f84f-49ce-8e61-0a83b3773dfd/ihale-konusu-is-kapsaminda-yer-almayan-hususlarin-ihale-dokumanlarina-sart-konularak-mevzuata-aykiri-olarak-hizmet-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/c4b2506e-11e9-4ca8-ae01-2fc399f5b154/bitum-aliminin-ihale-mevzuatina-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0d4c7297-ee1c-4af1-b271-c09a7d3c135e/alinan-gecici-teminat-mektuplarinin-ihalelerden-sonra-muhasebe-birimine-teslim-edilmemesi http://kamubis.com/decisions/SayistayFinding/38e404ca-13af-4e83-b805-5ab09bd80b31/tasinmazlar-icin-amortisman-defterinin-tutulmamasi-ve-amortisman-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/9143e661-fc4b-42aa-9692-ce6d77fdadee/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8acb83ef-feb4-44bc-8967-6e41c3cce68e/kullanim-omrunu-tamamlamis-tren-tekerleklerinin-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/c6aefcd8-1ccc-407a-9527-41a0ec43ae49/yolcu-tasimaciligi-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ed5e5225-7b5b-4383-bd8d-57f0edef7b87/sirket-ana-hizmet-binasinin-ruhsatsiz-olmasi-ve-muhasebe-kayitlarina-alinamamasi http://kamubis.com/decisions/SayistayFinding/9f323705-3f50-4d1c-8c04-3b6252c79ae6/verilen-cekler-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/749a9f81-2c87-4a73-89df-15b05e4cce58/kredi-taksitlerinin-zamaninda-odenememesi-sebebiyle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/4d45516a-9e94-4cdc-9710-364243082f5e/katma-deger-vergisinden-istisna-edilen-alimlarin-bir-kismi-icin-istisna-basvurusunda-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/e18d0078-c54d-40b2-a8b4-6567b8e7ba6a/istisna-kapsamindaki-alim-usullerinin-yonetim-kurulu-kararina-istinaden-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/7751cbe7-d332-4b37-9e1b-36cb8b895a33/ekonomik-degeri-olan-hurdalarin-acik-alanda-birakilarak-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/35498c90-2fda-473a-b000-e59253cebf4a/diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a854f886-8f84-4cb4-932d-f31daf0e7aae/binis-ucreti-toplama-sisteminde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/7c24397f-4986-414c-9232-27819f600cc1/yazilim-alimlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/db5d489c-6603-4ac8-a351-0af1f94c9220/uzun-vadeli-borclarin-vadesine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/74e64ca5-c401-4d26-b2c1-ec8678540609/sirket-alacaklarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8b1fe387-957e-49eb-a432-df66b3cacab4/stok-hesaplarinin-hatali-kullanilmasi-ve-hizmet-alimlarinin-stoklara-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/c60b6ba0-5bcb-4319-a846-be3f3c01ada5/hurdaya-ayrilan-varliklarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/10992219-db33-4704-9f61-0f2b006c7e87/banka-kredilerinin-vadelerine-gore-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/9d3cdb46-ac7a-40be-b705-1b5792f12a97/alinan-depozito-ve-teminatlarin-vadesine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/062fe617-7c6a-471e-be79-7d7d6d2bff93/hayvan-bakimevlerinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/ffcbbbf8-7a06-4db5-a1cc-96ab979b16cf/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/8090a242-a3b1-44ae-9a12-f20ae696a9d9/kisilerden-alacaklar-hesabina-kurum-alacaklarinin-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/6e8b1a91-98b5-45ef-95cd-a3910ad1612f/sosyal-guvenlik-kesintilerinin-sosyal-guvenlik-kurumuna-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/77281deb-839e-40bf-b4cc-d1df1292e258/vergi-kesintilerinin-gelir-idaresi-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/48623bd0-8226-4771-9b65-c4bf4d4db389/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/775806e8-1232-4e05-a809-8599ce2daa73/bazi-isyerlerinin-cevre-temizlik-vergisi-mukellefiyetinin-olmamasi http://kamubis.com/decisions/SayistayFinding/c9ceb660-1d63-45da-b159-22a6eea9cc4b/is-yerlerinde-emlak-vergisinin-uygulanmasina-iliskin-hatalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/f8166ff9-edbd-405d-913b-04df9f13b3cf/idarenin-tasarrufunda-bulunan-bazi-yerlerin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/32b63d60-3d72-4510-b6b0-994bcfd5a835/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/1fdbf22b-8efb-487e-91fc-735988484c0f/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/59c34c9c-f08f-4ebb-b88f-6bfe467fecc2/bazi-is-yerlerinde-isyeri-acma-ve-calisma-ruhsati-bulunmamasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahakkuk-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/e7e3bb0e-5988-4c37-a951-254214ba926a/bazi-is-yerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/ce9635a3-4fa4-485d-bdbb-9fe7b899c5ca/kiraya-verilen-tasinmazlarda-kullanim-alanlarinin-kiracilar-tarafindan-genisletilmesine-ragmen-kira-bedelinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/1de69638-72a3-45a2-9c86-31a79e9a6401/idarenin-ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/a54d51df-5678-4327-b484-af435020c7dd/kent-konseyi-uzerinden-mevzuata-aykiri-olarak-derneklere-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/e645e59d-956c-4b93-aeb9-3e1d5ab0fe3f/idarenin-gecekondu-fonundaki-paralarinin-fonun-amaci-disindaki-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/91572f50-ffa7-4f46-b26f-f25c2ef74fac/pazarlik-usulu-ile-yapilan-bazi-ihalelerde-ihale-mevzuatinin-temel-ilkelerine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/87e38da4-4121-4163-a62c-9ec02d2438ab/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-yol-kesif-bedeli-adi-altinda-teknik-alt-yapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/9c94a313-5d06-4078-9b3c-baad74ea7632/idarenin-toplam-borc-stokunun-mevzuatinda-belirtilen-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/fdbf0537-b83d-4ac7-a51e-416892223c18/emlak-vergisi-tahakkuku-mesken-uzerinden-yapilan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/36a81d36-e85c-48c3-b525-8b94631ce3a0/net-degersermaye-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/102de320-a672-4a02-bba0-d22dafd213dd/idare-tasinmazlarinin-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/59c0c9d6-26c9-4167-935d-7d9e73a7659c/ihalelerde-on-mali-kontrole-iliskin-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d835d749-7450-4864-9356-89033f3070e0/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/80212670-44f0-43b4-b1e2-f06df03eae10/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/b16c8430-2936-4177-a14b-155a5a2a7512/iscilerden-kesilen-sendika-aidatlarinin-ilgili-sendikaya-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/5d260e3b-afa9-46f4-ab6a-c5e506975224/belediye-sirket-personelinin-herhangi-bir-sozlesmeye-dayanmadan-kamu-idaresinde-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/46c236bb-d572-426d-8958-e66c592d916a/elektrik-enerjisi-alimlarinin-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/88b25df4-7aa3-469b-8c12-d81bd816d3e7/dogrudan-temin-yontemiyle-yapilan-alimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e97d426f-1d12-43e0-b444-98176a9dc205/all-risk-sigorta-policelerinin-is-artisi-ve-sure-uzatimlarina-gore-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/4a190340-e37f-4787-a160-3331691b5367/mal-alimi-ve-yapim-isi-ihalelerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f1c938f8-1686-4bf2-931f-3bf0e2a456cf/kamulastirilan-yerlerle-ilgili-tapu-dairelerince-yeterince-bilgilendirme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/98a4a28f-cce2-4a94-a757-4574ece62ed9/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1df58272-ea80-4856-be67-e3a6939108ad/serbest-tuketici-durumundaki-sirketin-elektrik-enerjisi-alimini-ihalesiz-gerceklestirmesi http://kamubis.com/decisions/SayistayFinding/9273e586-c5ac-4223-a2a7-8e4dc1c1dbae/kamu-ihale-kanununda-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/da9e27ad-cad2-41a7-baef-a068f0135741/isletme-hakkinin-devri-niteligindeki-tasinmaz-kiralamalarinda-katma-deger-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ac634e95-e828-44f6-8320-7c3593beba9d/tahakkuk-eden-gelir-kalemlerinin-tahsilatlarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/e640b2fb-20e9-43a7-846b-7d58754ae270/gecekondu-fonu-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6e0f70fb-3325-4cb4-a68c-7a7647ecf654/imar-kanunu-geregince-tahsil-edilen-otopark-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2fad6531-3958-4cc3-aadc-7ed3490a4bc2/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/685b1f67-4535-4d8c-99e5-6f3e98e8cf00/indirimli-bina-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/0f556511-01fc-4668-bb41-9b11c78469f8/emlak-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/22485405-b6b2-4ef0-9508-d48de161b1e3/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d0d26ed6-c61b-4ed1-ad37-d0e5e42336fe/ilan-ve-reklam-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/205c6090-4f77-49e4-a86a-afef4b913f89/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/52d309d8-7fa0-4483-b10f-087606906bb4/imar-kanununa-aykiri-yapilasmalara-uygulanan-mueyyidelerin-tam-ve-dogru-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/898240b1-50e2-4a2a-9cd3-ea4c5ae46840/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/9240f931-a660-4917-afb6-0abc0042ed74/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2c9d9ee7-c5e2-449d-9714-d7127b7380b9/emlak-vergisi-degeriyle-kaydedilen-tasinmazlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/85641ce9-ca43-46ed-b092-679de4503082/butce-ici-isletmeye-ait-hesap-ve-islemlerde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/61d9a05b-07af-4545-a7f1-ae48144e3ef6/mevzuatta-belirtilen-siniri-asan-taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/9054e883-6d89-4d4f-be9c-03e2987d2583/harcama-birimlerince-on-mali-kontrol-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6c6fb020-cddb-4367-8a98-6e7887020bb4/yevmiye-defterinde-bos-yevmiye-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/1070bb2a-2071-4397-af28-6292045ad749/gecekondu-fonu-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5e8be564-edbf-4cf6-b8b1-4a7f7cd3ae1d/avans-islemlerinde-mevzuatta-belirtilen-surelere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e55f711c-5a60-4fcf-9c1b-ec06f949a3b8/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/65695e79-e7ce-4d48-b44d-bf1c7b6611f3/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/7e1cdbe6-2313-4623-8d8d-1dcfcb5cf447/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5895a8d6-6840-433a-a15e-0153c332b476/su-ve-kanalizasyon-idaresi-tarafindan-belediyeye-aktarilmasi-gereken-cevre-temizlik-vergisi-paylari-ve-kati-atik-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e5e8f3a9-1482-4c41-922c-c73cfb2e4cc0/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/adc59617-68fa-4ef6-bf73-fba1226ca534/tasinmaz-mallarin-kiraya-verilmesi-ihalesinde-ek-sozlesme-ile-ihale-dokumanlarindaki-hukumlerin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/f8d6440a-0cc7-4c8b-bad0-3028ef423152/kamulastirilan-yerlerle-ilgili-emlak-vergisinin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/82d08676-99bf-4b1d-9c7c-52a966782bd1/isgale-konu-olan-tasinmazlardan-ecrimisil-alinmamasi-ve-tahliye-edilmemesi http://kamubis.com/decisions/SayistayFinding/dac8a149-364d-4de5-8adc-a888d634398f/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/5ce9ea8f-8cdc-471d-b3ad-6fa2bf799655/alinan-yurt-ucretlerinin-gelir-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/80342ce4-2f1c-4b46-9c51-09ee53768be6/tesis-niteligindeki-dayanikli-tasinirlarin-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/3bcd96b8-cf7b-4239-988a-1dcfdce76faf/tasinmaz-tahsis-islemlerine-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/a50568a4-feaa-4774-807b-e820951de888/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a6005d92-c9fc-4744-815c-dac568d9aca6/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/247f93f2-6b97-4700-9c22-ba4551cb5d81/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4714e781-b74e-4109-8d10-5b5014325d82/indirilecek-ve-hesaplanan-katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1d454445-eb54-489c-a8c9-d7e15a8548b0/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/47410c43-f60a-48b5-bdb6-efd98707c423/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/551bf474-fd65-4e81-8e79-e914886fdf67/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/996cb905-edd8-4cc8-9f44-467984a724b4/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/db3ef237-08bb-428f-81c2-9edd6f6092b9/akaryakit-alimlarinin-ilk-madde-ve-malzemeler-hesabina-alinmadan-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/13b03965-b5c8-4045-8935-784dd42b8cde/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/b5538272-957f-40a0-b50c-5086a01d8e14/elektronik-ortamda-gonderilmesi-gereken-verilerin-zamaninda-sayistaya-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0e866ee8-feed-4856-850e-42305173e707/yukumluluklerin-zamaninda-yerine-getirilmemesi-nedeniyle-yuksek-miktarda-gecikme-cezasi-ve-idari-para-cezasi-odenmesi http://kamubis.com/decisions/SayistayFinding/8c450f26-be05-4c94-b520-ce3056a616b8/fiyat-farki-hesaplamalarinda-avans-mahsup-oraninin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/eca43201-5081-431d-a982-7cddceeef66c/ihtiyaclarin-piyasa-fiyat-arastirmasi-tutanagi-duzenlenmeksizin-dogrudan-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/2278b491-1833-47f4-9474-7ef670e26595/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/59d9d6d1-4d89-4254-90f9-1fccd087d47b/yenimahalle-ilcesinde-yer-alan-arsanin-satisindan-katma-deger-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/5d3b1ab7-d2a4-489a-8519-e9e9681c1c85/profesyonel-bir-spor-kulubune-nakdi-kaynak-aktarilmasi http://kamubis.com/decisions/SayistayFinding/3e7ce8ad-52ee-42d0-8f06-61aa491a635a/bazi-personelin-sirket-disinda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/d78d6677-766d-42d4-a659-54e516801e6d/yazilim-programi-ve-lisans-alimlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/8d4b4b3e-3e9a-44ad-b084-74ceb8c1593c/sirket-iscilerinin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3127f820-9151-4693-a7b6-2379a4c07d90/belediye-tarafindan-yapilan-sosyal-yardimlar-icin-belirleyici-kriterlerin-bulunmamasi-ve-yardimlara-iliskin-harcama-belgeleri-ekinde-kanitlayici-belgelere-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d08cbf7e-3c42-4a14-b477-53572ebaac55/hayvan-bakimevi-kurulmamasi-ve-bu-amacla-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b8b2980e-036d-4d6d-ac72-5a6f7ca8189e/yillik-270-saatin-uzerinde-fazla-mesai-yapan-iscilerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2fe7fc28-33d2-4ec6-8449-bd2bb4b84dfd/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4ddd207e-b7e7-4755-a049-42991b75e38a/vadesinde-odenmeyen-alacaklar-icin-odeme-emri-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6eae9cfc-0bb2-4fbc-9653-738e1b4d9f19/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c9dcb7d3-41b1-4704-b0dc-95b8ca85d480/emlak-vergisi-mukellefiyeti-tesis-ettirilmeyen-tasinmazlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/317d2b41-4524-4d77-86d0-9aeeb3c7922d/ilan-ve-reklam-vergisi-beyannamesi-verilmeyen-cok-sayida-isyerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/788a2bb9-1ee1-494e-9ea3-c63c414663ea/belediye-sinirlari-icindeki-cogu-isletmenin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/155ac9bf-d9ae-4359-b2e2-c9674b4e6163/yeterli-nakit-varlik-bulunmasina-karsilik-vergi-borclarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/b937a155-de21-4064-892d-ea394926be92/dogrudan-temin-ve-pazarlik-usullerinde-belirtilen-parasal-sinira-tabi-isler-icin-yapilan-harcamalarin-10-sinirini-asmasi http://kamubis.com/decisions/SayistayFinding/9d2a5ec3-2589-4454-af0c-c8912356ea27/bazi-mal-ve-hizmet-alimlarinin-dogrudan-temin-sinirinin-altinda-kalacak-sekilde-kisimlar-halinde-yapilmasi http://kamubis.com/decisions/SayistayFinding/3a00bccd-6616-473f-af15-d257169a4f9b/tahakkuk-eden-alacak-kayitlari-ile-mali-tablolar-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/e2445181-0578-4a2f-8dc0-86451b4b5a89/tasinmazlar-icin-deger-tespit-calismasi-ile-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d5d3cff7-079a-45c2-9c7d-6ed3fdf7e5e5/tasinmaz-envanteri-olusturulmamasi-ve-tasinmaz-formlari-ile-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/d2871fe1-9d3a-4b0c-b159-821152312bc2/satin-alinan-bazi-mal-ve-malzemelerin-ilgili-aktif-hesaplar-yerine-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/0913ce01-9ebf-4e67-9aa4-eb523dd06fe1/gelirlerden-takipli-alacaklar-hesabina-kayitli-alacaklar-icin-tahakkuk-eden-gecikme-zammi-ve-faizlerin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ce9bbe50-8d99-44e0-b679-f86bc62072b4/696-sayili-khk-kapsaminda-belediye-sirketinde-isci-statusunde-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/218ec4f2-0dee-425a-9571-80150349bbcd/sirket-borclanmalarinda-yasal-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2a281169-705b-4435-b911-70b88c5480ba/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/42c39554-24c7-45ee-80d9-9d48e94d990b/bagimsiz-denetim-hizmet-aliminin-kamu-ihale-kanunu-kapsaminda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4cb373dd-20ab-48f5-b4d8-efba7c6daacd/park-alanlari-uzerinde-bulunan-yapilarin-planli-alanlar-imar-yonetmeliginde-belirtilen-nitelik-ve-olculere-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/10a15e09-bde2-4445-8ae0-6dd2ac66b8ec/meslek-odalari-birligine-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/964117e5-7f9a-4fe9-9ae9-98409805383e/vadesi-gectigi-halde-tahsil-edilmeyen-bazi-kira-alacaklari-icin-icra-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/5d9e9057-314e-495e-b9d1-6a47f4abf210/imar-kanunu-uyarinca-tespit-edilen-kacak-yapilara-iliskin-yikim-kararlarinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/9a1385e8-7cd8-41ff-87c6-7305e09ca95e/belediye-mulkiyetinde-bulunan-tasinmazlara-kesilen-kacak-su-para-cezasinin-kisi-borclarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/cebc5f62-74e3-413b-8ba1-2bf8f6c70cf4/belediye-tasinmazlarinin-kiralanmasi-ihalelerinde-muhammen-bedel-tespitlerine-iliskin-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/19f251e6-48b5-4057-b634-a20dfa5c7ff0/muhtelif-nitelikteki-tasinmazlarin-ihale-edilmeden-kullanima-birakilmasi http://kamubis.com/decisions/SayistayFinding/7af9e0aa-98ca-4e61-a22a-ca48712bfa3d/plan-notu-ile-imar-planinda-pazar-alani-olarak-ayrilmis-alanlara-ticari-fonksiyon-eklenmesi http://kamubis.com/decisions/SayistayFinding/483aaf91-ea87-401a-87db-1663cc2d030f/spor-kulubu-niteliginde-olan-derneklere-tahsis-edilen-tasinmazlarin-tahsislerinin-iptal-edilmesine-karsin-fiilen-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/2d4c4033-745e-4cc7-a375-33ae912824bd/serbest-tuketici-konumunda-olunmasina-ragmen-elektirik-alimlarinin-ihale-usulleri-yerine-dogrudan-temin-yontemi-kullanilarak-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/a6a750c9-f039-4d86-b877-82aafa5598e3/vadesinde-tahsil-edilmeyen-alacaklar-icin-yil-sonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/3524905b-3754-48b0-b961-6f3e4ece2af8/kamu-ihale-kanununun-21inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/3e4a3d9e-1109-46ea-92ec-bc5b4fa0e090/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9728b6fe-4dab-43d2-8e8e-a45230c9193a/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/cfdd94d4-1c6f-43b0-80f8-9efa4b49b7bc/mustecirden-tahsil-edilemeyen-dava-konusu-olmus-kira-alacaklari-ve-gecikme-faiz-tutarlarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1cc6349d-beff-4191-b15d-bbc1cf0fe8aa/imara-aykiri-yapilara-iliskin-encumen-kararlarinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/2964f3fd-de29-4a0d-a6b4-825be445b978/gecekondu-fonundaki-tutarlarin-konusu-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/aed1d16a-956a-45c7-a08b-a67cc0b00008/on-odemelerde-mahsup-surelerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/10f3557d-2d30-412d-afac-00ce720c852e/butce-emanetlerinde-bekleyen-tutarlarin-kayitlara-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/25abe7d9-8e59-49c4-b4df-8e7ef6587034/vadesi-gecmis-vergi-borcu-durumunu-gosterir-belge-aranilmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/72fb3825-e652-4b8c-8dfd-8ffc4e7988f5/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/50159214-48cf-4582-a487-0b1407f8924f/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a736fa60-172a-45ac-8425-d1056be130d3/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f4229bfd-31ad-449d-a61e-396422e10584/otopark-gelirlerine-iliskin-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a365ce5f-f937-48bd-90cd-2ab57420a24d/kaynak-sulari-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/057cedcf-9bae-45e6-9078-fb9a1c092bd6/is-yeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e11e8c12-2315-4ae0-9961-78f664f4eb24/indirimli-emlak-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/dde16643-b76c-4334-a82f-51370d3b32c1/ilan-ve-reklam-vergisi-mukellefiyetlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/9a033e30-2f73-4412-a223-2e444fdc051e/evsel-kati-atik-bertaraf-bedelinin-gelir-tarife-cetvelinde-yer-almamasi http://kamubis.com/decisions/SayistayFinding/3b5bd5ff-348c-4136-9efd-277f9f4d40e3/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/7d6c15ee-73cc-43c8-96c3-07fbede91580/teftis-kurulu-mudurlugune-gerekli-sartlari-haiz-olmayan-personelin-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/2cf7c352-01da-4ed6-8b00-24969dbcfb67/sosyal-tesislerin-isletilmesine-iliskin-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7bd45f19-2212-46a9-9a20-241fbca6417d/kultur-merkezinde-yer-alan-salonlar-icin-belirlenen-ucret-tarifesinin-uygulanmayarak-ucretsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e4033e76-e444-4eed-9d5c-34f416527e73/yaklasik-maliyetin-piyasa-rayiclerini-yansitmamasi http://kamubis.com/decisions/SayistayFinding/692b5c30-7f89-43d1-8b83-fb1c038235c9/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/11782179-3b09-450c-89f9-3a55be5a1903/parasal-limit-dahilinde-yapilan-alimlarda-yasaklilik-teyidi-yapilmamasi-ve-dogrudan-temin-alimlarinin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b2b6c39e-3ba4-4bec-88dd-071b92f442bf/dogrudan-teminle-gerceklestirilen-ve-belli-bir-sure-gerektiren-islerde-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/b0baf065-dc46-47cd-b2f7-98d509cadb91/hurdaya-ayrilmis-tasinirlarin-satis-isleminden-sonra-muhasebe-kayitlarindan-cikisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2f988738-6250-4088-8eb9-2577ca4a8128/banka-hesaplari-arasindaki-para-aktarimlarinin-muhasebelestirilmesinde-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/5c539ac3-d456-4584-b8c2-e850167a0bde/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3b66f6fb-f4d8-4f44-85d2-8cd0fc03196e/trafo-yerlerinin-devir-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7e8174c7-b02c-4fa5-bda8-ad543c86857e/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/449d7b4d-bd21-400a-8452-c637eead24a9/yeralti-ve-yerustu-duzenleri-hesabina-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2a4c7ef5-4690-4ecb-8732-85f8dbf1e638/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b75e9c29-0405-417b-b157-867580c55c60/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/456f43ff-7b32-4264-b8c7-52a0413d442d/sayistayin-istisari-gorusu-alinmadan-yonetmelik-yururluge-konulmasi http://kamubis.com/decisions/SayistayFinding/ddbd1fe8-513a-4b0b-b6d0-f64a68fc4c33/idare-tarafindan-uretilen-bazi-mal-ve-hizmet-bedellerinde-mevzuata-aykiri-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/d2fc5584-c4b1-4b06-935c-fd21505cc39e/odeme-emri-belgelerinde-imza-bulunmamasi http://kamubis.com/decisions/SayistayFinding/f39f21a4-df00-4526-a418-40b77640255c/idare-tarafindan-isletilen-otoparklarin-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/223f1fa3-6057-4dcd-b63d-17c9f1e9e055/belediyenin-dolu-mudur-kadrolarina-tedviren-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/f91d3269-c430-4462-a20c-fa6d36caa46a/yillar-itibariyla-gelir-tahakkuklarinin-tahsilat-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/340f8e92-fdd5-49dc-8235-019fe18d922a/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/b928014d-58db-42fa-b100-c84fea4480af/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/ba0866dd-0d1c-4420-9555-7166ef69812b/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/6e0eea1c-1d7a-49eb-94c2-9da45169470a/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/74d258c0-c6e9-43ca-a7a8-2f7f70dd997d/indirim-hakki-olmayan-veya-bu-hakkini-sonradan-kaybeden-bazi-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/fdd3c2be-1800-4e56-a02e-8823ba64976b/idareye-hibe-edilen-asfaltin-muhasebelestirilmesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/381dc3d3-e62b-4043-a26b-67c5d52ce32f/emlak-vergisinin-hesabinda-bazi-binalarda-asansor-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/f61982d6-1bcd-4c64-b79f-9e84a2669fb6/bazi-is-yerleri-icin-eglence-vergisi-mukellefiyeti-kurulmamasi http://kamubis.com/decisions/SayistayFinding/b9eb109b-5449-41f3-a0f8-4ac14624bfd0/cevre-ve-temizlik-vergisi-mukellef-grup-ve-kriterlerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/3ebd8d2e-3b92-47ee-b24e-b1374c781c96/idare-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-ecrimisil-tahsilatlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/71f59f26-32bc-4d21-8ef9-2275d30f3915/idare-tarafindan-kiralanan-tasinmazin-mevzuata-aykiri-olarak-dernege-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/c715165e-9e02-4b9d-bacc-6ca50c19164e/spor-kuluplerine-protokol-ile-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/d808dda3-1c8e-40c4-9401-50d4df0c8a41/kamu-kurum-ve-kurulusu-niteliginde-olmayan-kuruluslara-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/411abef4-fff7-4f5f-9108-228f2f636a7a/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/65fad95b-0acf-4fc8-a0fe-c9ee7a37f251/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/f1ac44a5-897e-477a-b090-4003cd03246b/arac-kiralama-isi-ile-personel-tasima-isinin-ayni-ihale-bunyesinde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/5cf3581f-6388-4525-919d-531d1903c743/idarenin-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/4b65b013-ce94-4d65-93b7-fb833e48a24c/muayene-ve-kabul-islemlerinin-mevzuatta-belirtilen-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8fa96f54-238f-4b18-8b2d-2355903c3ed7/niteligi-birbirinden-farkli-mallarin-bir-arada-ihale-edilerek-rekabetin-engellenmesi http://kamubis.com/decisions/SayistayFinding/fe1652ec-a2e5-4441-8148-9ffd125ea7a1/birim-fiyatli-mal-alimlarinda-yapilan-is-artisi-ve-is-eksilisinde-mevzuatla-belirlenen-sinirlamalara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/36b22a44-5f97-4cc6-990d-c7aa3e99ab9c/ihale-dokumanlarinin-fiyat-farki-esaslarina-aykiri-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/3efccbc4-8e29-4fd9-a4e4-81a5d704c0ac/yapim-islerinde-yeni-is-kalemi-miktarlarinin-revize-birim-fiyat-hesabi-yapilmasina-engel-olacak-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/88071377-6c9a-4287-8008-305f5cb7df2c/yapim-islerinde-yeni-birim-fiyatlarin-yanlis-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/c131586d-646e-4928-8ca7-a56d27550ee5/yapim-islerinde-sartlar-olusmadigi-halde-proje-degisiklikleri-yapilmasi-ve-gerekce-raporu-olmadan-yeni-imalatlar-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/ab416a8a-1dfb-4fd4-bde6-243077abfdac/idare-tarafindan-ihale-edilen-katli-otopark-yapim-islerinin-insaat-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5563a95e-7c6e-4626-a64f-40386ee0cc7f/kamuya-terk-islemlerinin-tamamlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/b251c410-7c3f-415d-a319-36f013eb38ae/idareye-bagislanan-tasinmazlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/01e523b7-8d0b-4e62-94a6-d128ee0f9a70/niteligi-itibariyle-uzun-vadeli-olarak-verilen-depozito-ve-teminatlarin-kisa-vadeli-hesaplarda-izlenilmesi http://kamubis.com/decisions/SayistayFinding/9eb877a9-5474-43ab-8376-4a95c2e03bd5/idarenin-tahsisli-kullandigi-ve-tahsis-ettigi-tasinmazlara-yonelik-mali-tablolarin-dogru-bilgi-vermemesi http://kamubis.com/decisions/SayistayFinding/16f66816-9b5f-4462-98e5-308df938e262/sayistay-ilami-ile-tazminine-karar-verilen-kamu-zarari-tutarlarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/62e8ed8b-718e-47a9-8af4-2c8c3b4a6930/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-amortismana-tabi-maddi-varligin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/05548c68-519c-4183-b6f9-92bca7b6d652/idare-tarafindan-yil-sonu-ambar-sayimlarinin-yapilmamasi-ve-ilk-madde-malzeme-hesabindan-yapilan-cikis-islemlerinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f9ed0266-e583-4529-a33b-b3222d780409/taksitli-satilan-tasinmazlarin-satis-bedellerinin-muhasebe-kayitlarinda-tam-olarak-yer-almamasi http://kamubis.com/decisions/SayistayFinding/ccab8581-e3e3-4b34-a315-4c6eb406c424/elden-cikarilacak-maddi-duran-varliklar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/992dc10f-d9ab-4454-9911-b4e495dc556a/kidem-tazminati-tutarlarinin-donemsellik-kavramina-aykiri-olarak-muhasebelestirilmesi-ve-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/973e2370-ae10-4568-bfa6-f94ca292bfe9/ulusal-bayram-gununde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/f20e4035-21ff-452e-9c69-0346f54dc99a/isletme-hakkinin-devri-niteligindeki-tasinmaz-kiralamalarinda-katma-deger-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/acdd4c11-426b-4aba-85c3-6c0ac61d5380/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e8c22b78-8842-4bfb-b3d2-782851977125/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/d897f669-1c94-4063-9f47-0279d02a080d/kurum-tasinmazlarinin-tahsislerine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cb432d10-75dc-4252-a006-b168a75cb552/kira-islemlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/3ab75819-02db-42a3-a71d-1df54d6b40dd/tasinmazlarin-idaresinde-ecrimisil-karsiliginda-kullandirmanin-usul-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/552ef690-1b8f-465b-a5df-92ab55217d28/hurdaya-ayrilan-duran-varliklarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/63a8768f-6d0c-44e5-935d-a2016486077e/dogrudan-temin-yontemi-ile-yapilan-alimlarda-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/33ffd7ef-0a5c-4a8c-99c4-57d07f6a5118/cesitli-gelirlerin-tahakkuk-ve-tahsilat-islemlerinin-su-isleri-mudurlugunce-yurutulmesi http://kamubis.com/decisions/SayistayFinding/934f91eb-5479-4859-be84-afdac1c8e662/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/e1856ac7-2910-43a7-936d-5146ad5dd525/tasinmazlara-iliskin-muhasebe-kayitlari-ile-icmal-cetvelleri-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/ef7418dd-84c7-486e-b97e-399c1df758da/sahislara-satisi-yapilan-tasinmazlarin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/984150e1-8d9e-44ea-921b-e3d265da4f41/kurumca-edinilen-tasinmazlarin-muhasebe-giris-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/10a7318d-1261-4c16-9489-f9c2290da0ff/maddi-duran-varliklara-iliskin-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e6ab95a4-fdac-4d9c-a139-6009748fc977/maddi-duran-varliklara-hatali-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/3e770440-c708-4f7d-9772-e523e3a26d88/idareye-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d17420b2-e271-4b4d-b0b2-72aed28434de/idare-sirketindeki-sermaye-tutarlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a06428e1-9f19-4f06-82cc-e9c1b09e53b7/kamu-kurumlarina-yapilan-tahsislerin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/94f3af2b-1506-4572-bafa-a307e3e7f27b/kamu-idaresi-adina-kesilen-katki-payinin-ilgili-kurum-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/6cff8e7a-d8b5-4a24-b6e6-623047f42dae/asansor-periyodik-bakim-ve-kontrol-ucreti-idare-payinin-belediye-meclisince-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/9f068017-07c1-411d-8fbd-d23e4f6b444b/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ac8971cd-4f30-4ec7-b514-bf23db861047/idareye-bagislanan-tasitlarin-iz-bedeli-ile-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/faab3e7c-b04a-417b-87b8-a52e6847bff8/tasinmaz-kiralamalarinda-ihale-bedeline-katma-deger-vergisi-ilave http://kamubis.com/decisions/SayistayFinding/944a2f10-491f-42c8-beed-69d4e4313a46/tasinmaz-kiralamalarinda-kesin-teminatin-muhammen-bedel-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/0ea2b0b4-833e-47c4-b480-33aca326bd12/butun-riskler-sigorta-kapsaminda-yer-alan-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/714f0009-46a8-4711-be44-6cc008ed6a20/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimi-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/031cc769-e987-4e6b-a93b-bf2c4494f1c1/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/b05d2cd2-e02a-4b80-9ef1-3ea5b51d0e3b/ortak-olunan-sirketler-icin-alinan-sermaye-artirim-kararina-iliskin-sermaye-taahhut-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3cbe38e0-4fc7-41b5-b9ff-aa8b140ccaf5/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9c53e0fc-e93c-496d-b70a-0af7a52f5ac2/imar-kanunu-geregince-alinmasi-gereken-otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/521c9d86-8b71-43a5-9fc1-8de059aefdab/kamu-idaresinin-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/62b8aca5-53a2-4722-baea-8ec5a679c093/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bd576904-b055-4967-a3c2-9e27a92ab492/gecekondu-fonu-hesabi-olusturulmamasi-ve-aktarilan-paylarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/571d9e8c-e728-4f9e-a6cb-89505807acc3/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/14bdf001-b913-4fc5-8e9b-d4a162fe8cb8/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1c06f9b6-7334-4260-a198-33a3d25197e5/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c1cfd984-e626-4d8a-abd1-8755cd70eb0a/demirbas-niteligi-tasiyan-varliklarin-tuketim-malzemesi-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/946c594d-0475-492d-9db2-342efe406a09/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ad281341-e24f-40fc-aa60-e98ac2acddfa/parasal-limitler-dahilinde-yapilan-mal-alimlari-ve-yapim-islerinde-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/13aeecb0-913e-4bb2-8718-3e78ec0aa8ef/tekstil-atiklarini-toplama-ve-tasima-isinin-ihalesiz-olarak-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/4126fa86-f416-468b-9d16-021d53119ee6/belediye-mulkiyetindeki-bazi-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/d49c32f3-eac7-41af-b263-f6ed2d492c93/tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9478459f-7ed0-4aa7-a2f7-2c5b757146b8/sirketin-mali-durumunun-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/c1969c5d-f67d-47a9-a96e-49bb883da369/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/61f74614-cd17-47b9-80e5-3e31cbbf3545/basin-kimlik-kartina-sahip-olmayan-basin-mensuplarinin-toplu-ulasim-hizmetlerinden-ucretsiz-faydalandirilmasi http://kamubis.com/decisions/SayistayFinding/5105b21b-0718-427a-9e96-c3ee2f4e5b8d/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/8cd6627e-d9be-4392-b77f-aed57972f232/supheli-ticari-alacaklar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/dcceb187-b8b4-4cf7-8591-6dcf46c67e2f/profesyonel-ligde-mucadele-eden-futbol-takimina-spor-tesisleri-stadyum-ve-otobus-kullandirilmasi-giderlerinin-buyuksehir-belediyesi-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/5da9c812-602a-4510-b20e-edf853fbdd7f/performans-kriterleri-belirlenmeden-personele-ikramiye-odenmesi http://kamubis.com/decisions/SayistayFinding/9ec4b066-16cc-4f8f-9659-8eca7e3d6b8b/yapi-kullanim-izin-belgesi-olmayan-belediye-tasinmazlarinin-olmasi http://kamubis.com/decisions/SayistayFinding/0315750f-ebc8-41df-94e8-6b71a7f4e9f1/iscilere-kanunda-ongorulen-yillik-270-saati-asan-surelerde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/e0bd0bd4-c8e3-4f7a-b98b-2a3d17f40e7f/pazarlik-usulu-ile-ihale-edilen-yangin-guvenligi-ile-ilgili-eksikliklerin-tamamlanmasi-ihalesi-kapsamina-bu-is-ile-ilgisi-ve-baglantisi-bulunmayan-bazi-mal-alimlarinin-dahil-edilmesi http://kamubis.com/decisions/SayistayFinding/002fd739-2823-4cfe-8778-c1039217ee52/toplu-ulasim-hatlarinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/0a8fca04-13b6-4af0-8ca5-96e358fb1b69/fiyat-disi-unsur-tespitinde-gerekceli-aciklama-belgesi-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/6e8cab13-b47b-484e-b81c-f1656abe64a4/all-risk-sigorta-policelerinin-yapim-isleri-genel-sartnamesine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/280080ab-4d3b-4b32-b9c7-25255c4a4226/belediyeye-ait-etkinlik-salonlarinin-bazi-dernek-vakif-ve-kurumlara-indirimli-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/04193b58-66db-4698-ad0f-f46513957a78/turgutlu-organize-sanayi-bolgesi-tarafindan-tahsil-edilen-ruhsat-harc-bedellerinin-belediyeye-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/669f0533-f2e9-444b-97a6-d32ad1c42a1a/belediye-sirketine-isletme-hakki-verilen-sosyal-tesislerin-bir-spor-kulubune-kullandirilmasi-ve-giderlerinin-buyuksehir-belediyesince-karsilanmasi http://kamubis.com/decisions/SayistayFinding/9235b4cb-70db-4b42-bdce-3b66355dc3f8/egitim-ve-proje-destek-faaliyetlerinin-kapsaminin-genisletilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/e611545d-c2c0-4ce2-87f6-a719ba4539e3/yevmiye-defteri-kayit-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8274cca6-9a8b-4640-aaaa-6507d67dea61/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/12893dd4-7a1e-4339-a1a1-ecfe816dba1c/kacak-yapi-ile-mucadelede-imar-mevzuatinda-yer-alan-yaptirimlarin-etkin-bir-sekilde-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/506b8102-2c01-49d9-867e-10076dfa3c75/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-ilgili-idareye-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b115d7ad-e7f3-4d60-b535-f540f75b2d48/amaci-disinda-kullanilan-gecekondu-fonu-payinin-ilgili-hesaba-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/fefd6bc8-e409-4bb8-9c84-7a0b60a54981/otopark-bedellerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/92dd4f8b-a159-41cf-9821-9019ee4e55b1/mahkeme-karari-uzerine-odenen-tutarlarin-davali-sirketlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/1cd55257-a01d-4a2c-98ff-b9a711f253ca/belediye-butcesinden-odenen-idari-para-cezalarinda-ilgililere-rucu-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/d218e7ed-ae94-47b1-bb00-3fc0a72ecac7/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/5abb3e81-2931-4569-9726-015229572a61/sivil-toplum-kuruluslarina-kiralanan-yerlere-iliskin-tahsil-edilen-katilim-payinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/bc61044c-7447-4009-86a9-33fc2353de07/pazar-yerlerindeki-bazi-alanlarin-hatali-tahsis-edilmesi-ve-ureticilere-ayrilmasi-gereken-asgari-alan-sartina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2ba3004c-1e93-47a9-9195-959504394755/belediye-tarafindan-verilen-kres-hizmetinin-kurulus-ve-isleyisini-belirleyen-genel-ve-kurum-ici-bir-duzenleme-olmamasi http://kamubis.com/decisions/SayistayFinding/22c9f36c-3637-4b68-a587-26bf6604d281/belediye-ogrenci-konukevlerinin-kurum-acma-izni-ve-ruhsati-olmadan-faaliyet-gostermesi-ve-mevzuatta-belirlenen-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/fc66b268-e631-4c2d-8825-974acf9010c1/isyeri-acma-ve-calisma-ruhsati-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8200305d-88da-4f1b-8234-485e2749b481/kamu-idaresinden-ruhsat-alma-zorunlulugu-bulunmayan-isyerlerine-cevre-temizlik-vergisi-tahakkukunun-yapilmamasi-ve-emlak-vergisi-tahakkukunun-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/e975927d-3d24-49b2-839c-0aab736a6eeb/isyeri-acma-ve-calisma-ruhsati-olmasina-ragmen-cevre-temizlik-vergisi-ve-ilan-ve-reklam-vergisi-vermeyen-isyerlerinin-olmasi http://kamubis.com/decisions/SayistayFinding/1e202610-9fdb-429d-9b10-4c75258cd292/cevre-temizlik-vergisi-mukellefi-olmasina-ragmen-emlak-vergisi-ve-ilan-ve-reklam-vergisi-mukellefi-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/65b131fe-9cd5-4f01-8d5d-beda78dc88ed/cevre-temizlik-vergisi-hesabina-esas-unsurlarin-belediye-verilerinde-yer-almamasi-nedeni-ile-vergi-tahakkukunun-yapilamamasi http://kamubis.com/decisions/SayistayFinding/c3cfa582-923b-420a-a44c-c4a0c18acde1/gelir-kalemlerinden-bazilarinin-tahakkuk-tahsilat-oranlarinin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/46065e39-554c-44db-b293-6b06b6b660f3/ihtiyaclarin-karsilanmasinda-ihale-usulleri-yerine-dogrudan-teminin-yaygin-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/be8bdd68-65ff-4427-96f7-645db2a54d55/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/ebb490bc-8eaa-4e32-8961-1631b06893fd/belediye-tarafindan-kiraya-verilen-tasinmazlarin-kullanim-alanlarinin-ve-sekillerinin-sartnameye-aykiri-olarak-degistirilmesi http://kamubis.com/decisions/SayistayFinding/2c22fd09-e368-4e62-8a55-c46ea6e47c0d/yapilmakta-olan-yatirimlar-hesabinda-izlenmekte-olan-yatirimlardan-tamamlananlarin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/af7a7594-ae8e-4bb2-a073-6f2892de0f10/tasinmaz-degerleme-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/896e50a6-dbbd-407e-9f75-9cf9987d3225/satisi-yapilan-tasinmazlarin-kayitli-degeri-yerine-satis-bedeli-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/60a631b7-49e6-4fde-833e-1d9572203c5c/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/7914a152-7978-488c-8b3c-2e82d7638f1e/icme-suyu-ve-atik-su-aritma-tesislerinde-kullanilan-elektrik-abone-grubu-tarifesinin-uygun-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/9c3b7416-9102-4e3b-b01e-3b9dcbb5b107/ilave-tediye-odemelerinin-aylara-bolunerek-odenmesi http://kamubis.com/decisions/SayistayFinding/226ce0e7-7ac3-4351-a621-b38b02a2e4f7/sosyal-denge-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/80c3d419-4395-477a-a108-732aa037f27e/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0dc38b3a-7e22-4f11-bd52-3157611c8f04/arazi-tazminati-odemelerinde-mevzuata-uygun-hareket-edilmemesi http://kamubis.com/decisions/SayistayFinding/5768eb0d-b2ba-4790-a7b0-25f8fb0057fe/sozlesmeli-avukatlara-odenen-vekalet-ucretlerinin-sigorta-primine-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/a8e79620-1915-46c6-bff8-35cd37a83121/gorev-ve-yetkisi-bulunmayan-daire-baskani-kadrolarina-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/3a836331-6952-44c4-aa1b-b56319fd404b/kurum-yonetim-kurulu-uyesinin-baska-bir-kurulusta-gorev-ve-ucret-almasi http://kamubis.com/decisions/SayistayFinding/aa361e0b-69fd-46e3-95b9-5d2b40c65b76/genel-idare-esaslarina-gore-yurutulmesi-gereken-asli-ve-surekli-vazifelerin-isci-personel-tarafindan-yerine-getirilmesi http://kamubis.com/decisions/SayistayFinding/5198a941-4386-4e79-a02f-0d353f9471b7/hurda-islemlerinin-saglikli-bir-sekilde-yurumesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/d053e550-192a-4d75-971c-e4af0bebc8cb/idarenin-mulkiyetinde-veya-tasarrufundaki-araclarin-denetimini-saglayacak-arac-takip-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7f8abae3-dd59-4cfc-8db7-cdae94328d45/birinci-sinif-gayrisihhi-muesseselere-2022-yilinda-dahil-edilen-uretim-tesislerine-iliskin-tespit-denetim-ve-ruhsatlandirma-calismalarinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/82f84539-114a-4d0f-b610-28e7aadba4cb/belediye-tarafindan-kendi-sirketine-devredilen-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/03acf82b-9712-4928-870a-900bda307265/indirim-konusu-yapilamayacak-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/2d75fe73-9eee-453c-8c0b-940954599164/kurum-araclarinin-mevzuatta-yer-almayan-kisi-ve-kurumlara-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/31c725bc-7281-4058-8833-4d00fdf775d0/belli-sureyi-gerektiren-hizmet-ve-yapim-isleri-kapsamindaki-dogrudan-temin-alimlarinda-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/b1df26b4-cb05-43d7-9706-080c20d62ee2/butun-riskler-all-risk-sigorta-policelerinin-guncellenmemesi-ve-ongorulen-riskleri-karsilamamasi http://kamubis.com/decisions/SayistayFinding/b5b92af5-6514-4867-94f8-262bc9651d37/yapim-isi-ihalelerinde-mahal-listeleri-hazirlanmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/43f14afb-c54d-4e03-bcf8-54e9ddedb01c/yapim-islerinde-uygulama-projesi-veya-kesin-proje-hazirlama-zorunluluguna-uymadan-on-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/66701415-08d2-4a58-bdc3-abcfeceeca22/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/52835008-7538-4910-baa8-580feb003f9a/tasinirlar-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/aeaf30a1-9fa8-4337-94f5-cb5c8f006869/idarenin-mulkiyetinde-veya-sorumlulugunda-bulunan-bazi-tasinmazlarin-fiili-isgal-altinda-olmasi http://kamubis.com/decisions/SayistayFinding/21527b71-7e5b-467f-b3a3-dde6c1ba4da7/idarenin-gorev-ve-sorumluluk-alanina-girmeyen-isi-ustlenmesi-ve-yapilan-harcamalarin-antalya-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/4794eb73-c460-4380-9e38-fee761ef5a39/yagmur-sularinin-uzaklastirilmasi-ve-dere-islahi-islemleri-icin-yapilan-harcamalarin-buyuksehir-belediyesinden-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7d1c5aa0-281e-4b38-9f49-bec37b37dc49/su-kayiplari-teknik-usuller-tebliginde-ongorulen-bazi-uygulamalarda-eksikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/4cf6fea4-2263-4249-bd41-4d65a36069eb/tarifeler-yonetmeligine-uygun-dusmeyen-aboneliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/82ca2245-a6f3-40ef-9c19-652b58423c09/gunubirlik-ya-da-apart-olarak-kiralanan-yerlerin-mesken-abonesi-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/29e1a7bb-8160-4927-b987-e0d23b733245/mesken-abonesi-olarak-faturalandirilan-ancak-ticari-faaliyet-gosteren-kisilerin-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7609ce5c-3e56-40e9-bf32-3cebedb733b6/su-ve-atiksu-tarife-tespit-ve-hesabinin-maliyetlere-dayali-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/74f9fd59-8501-4cc4-8e5f-a54cb633111a/faturalandirilan-atiksu-miktari-ile-aritilan-atiksu-miktari-arasinda-onemli-farkliliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/dc88a55c-82cf-44ea-86aa-9d3e3d104af0/kurum-alacaklarina-yonelik-tahsilat-ve-takibat-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/913ab0dc-5f14-43a7-ab62-1e376b4580bd/ilk-madde-ve-malzeme-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/e3a35a72-b990-4df2-8462-7cdc492d739c/kurumun-yeralti-kuyu-sulari-kullanim-bilgisine-sahip-olmamasi-dolayisiyla-abonelik-olusturma-su-ve-atiksu-bedeli-tahakkuktahsilat-gibi-faaliyetlerinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/6d891095-0cda-425e-be26-e797c7228b67/belediyelerden-devralinan-su-aboneliklerine-ait-guvence-bedellerinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/79ebe450-44e9-4244-b7ef-bd1562c93f9d/yagmur-sularinin-uzaklastirilmasi-ve-dere-islahi-harcamalarinin-buyuksehir-belediyesi-ile-ilgili-diger-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/6ca6acac-7e34-434d-99cb-ec36c58756e8/sebeke-suyu-kullanan-bazi-park-ve-bahcelerin-aboneliklerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/180f71e5-c563-4805-821a-08e1bf2b889a/kurumun-buyuksehir-belediyesinden-olan-alacaklarinin-zamaninda-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/97916874-711b-407f-a301-016298cc48e6/buyuksehir-belediyesine-ait-su-abonelerinden-tuketilen-sebeke-suyu-ucretlerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/015a4949-5f07-4318-b59d-d89c265b89a3/gelirlerden-alacaklar-hesabinin-alt-hesap-kodlarinin-belirli-donemler-itibari-ile-alacak-bakiyesi-vermesi http://kamubis.com/decisions/SayistayFinding/c816dfa4-acb4-42ca-9d70-c53a01c22504/bazi-abone-sozlesmelerinde-abonelere-ait-tc-kimlik-numarasi-veya-vergi-kimlik-numaralarinin-olmamasi-nedeniyle-alacak-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/588a8c0c-8d79-49d6-9d26-2bda592f0fbd/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/14ffc0cd-995e-464d-a4f7-0d93fa6ce21d/odeme-emri-belgelerinin-harcama-birimleri-tarafindan-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/7b81bf0f-b5bc-4dcf-a417-9c8077335f56/amme-alacagi-kapsamindaki-kurum-gelirlerine-iliskin-takip-ve-tahsilat-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/755ea6c9-b5b9-492b-9ca2-6a6833da5d7f/kurumun-gelir-gider-dengesinin-bozulmasi http://kamubis.com/decisions/SayistayFinding/f01020b3-ab70-4b4b-82c7-689cb9a2b683/yonetim-kurulu-tarafindan-sirketin-surekliliginin-saglanmasina-yonelik-gerekli-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e3ede0f0-71f7-492f-b7b1-459c67a5f272/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/80fbc1a5-e361-4fd6-9e70-d767a3feccc8/tahakkuk-etmis-alacaklarin-muhasebe-kayitlarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6b3fe755-0331-42e7-99d6-ddb094da1cad/yat-limani-isletme-hakkinin-bedelsiz-olarak-belediye-sirketine-devredilmesi http://kamubis.com/decisions/SayistayFinding/48ecda6d-e698-4d06-8562-0fa0065cdd0b/tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesine-iliskin-belediye-meclisinin-karar-almasi-ve-tasinmazlarin-mevzuata-aykiri-olarak-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/58ccce60-9512-4b05-8013-27e690e63b6c/merkezi-idare-vergi-gelirlerinden-alinan-paylarin-tahakkuk-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0a1c58e1-911a-4c18-9fbb-a51bb4785c7b/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3c9a140a-c9cf-4333-b90f-3d2b526bd43b/tasinmaz-icmal-cetvellerinin-duzenlenmemesi-ve-dosyalama-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/ee579576-210b-446b-aefe-b8682485d535/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/52c22fef-0709-4df4-a634-acd247f5c44f/kurum-araclarinin-bir-kisim-kisi-kurum-kurulus-ve-dernek-faaliyetlerinde-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/afee9582-9f2c-47e7-a19e-aa5754c5c70e/kamu-ihale-kanununun-21b-maddesindeki-sartlar-gozetilmeden-hizmet-alimi-ihalesi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e23a92b3-e558-443a-bc7d-c2ca1626e56a/hayvan-bakimevlerinin-henuz-kurulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/35c4ad10-5c37-41d8-a4d3-a1e69a9e9780/dogrudan-temin-yoluyla-yapilan-ve-belli-sureyi-kapsayan-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/230a11a0-5888-4839-bb93-2fb5f6b61cc6/buyuksehir-belediyesinin-kendi-sirketlerine-kredi-kullanimi-icin-kefalet-vermesi http://kamubis.com/decisions/SayistayFinding/b62a07be-050c-4c25-80c3-0fb8b400a3de/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/38830324-922a-4443-8bd7-7b64850041d6/kayitli-tasinmazlarin-guncellemelerinin-mevzuatta-belirtilen-yontemler-disinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/9654ee57-306d-4913-9307-c5dabf75346d/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/cbbd5995-95f2-4d4d-820b-ec7bc0f7415d/uzun-vadeli-borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/6d4858ee-302d-4bec-a073-ce728846b458/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/282b0fd1-4ef7-4ef4-ae62-2c616c9d6d7d/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3d95084e-bc5f-4129-a960-733d7fd9ff15/park-ve-yesil-alan-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-yalnizca-sitelere-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/3405014c-f380-4c2d-8db2-ab72e8e6d46c/10-yillik-kira-suresi-dolan-tasinmazlarin-yeniden-ihale-yapilmaksizin-kira-surelerinin-uzatilmasi http://kamubis.com/decisions/SayistayFinding/fbba8d2c-ef82-400a-a7af-66b31e3dd5d2/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/555b7cbe-045b-402e-91d6-a02f0aa6b45a/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/ae3699d8-5629-4d35-8140-d8816b26badd/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/0573a8bf-befc-4e9f-834f-4d38d696ea88/ruhsatsiz-oldugu-tespit-edilen-is-yerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/bd9c1fae-cd61-45e0-962e-ccf12ea84b4b/kazi-bedellerine-iliskin-buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-tutarlarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d54a82bb-51b6-4efb-a2c5-298219daf7c2/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-muteahhitlerinden-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/c3290871-008b-4f63-8363-05e9241b0d03/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/632ecade-7267-458a-9f3f-8ff9527a1e75/bina-insaat-harcina-iliskin-matrahin-toplam-insaat-alani-uzerinden-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/5c6e43bc-d294-4649-ba5d-1a733a166fed/bazi-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/75a99098-109d-4ca4-b350-af07a3dc3a0a/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/b1583020-e7c2-426d-86ce-8fc0e83efd78/belediye-sinirlari-icerisinde-faaliyet-gosteren-is-yerlerinin-bir-kismindan-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/43a64f63-703f-4280-932d-2966dde23f27/yillara-sari-hizmet-alimlarinda-mevzuatta-yer-alan-sure-sartina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/1bc01d4c-e495-4172-a629-b924723ca467/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/2b3a5119-0cbe-459b-af3d-f9a30cc1a4b0/indirilecek-katma-deger-vergisi-hesabinin-kapsamina-girmeyen-harcamalarin-indirime-konu-edilmesi http://kamubis.com/decisions/SayistayFinding/4613e534-6de7-415f-b49d-74d14980400c/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/abd19845-a3d2-4c1b-ad21-3bec1852f440/bazi-maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e4c6b578-ad25-4450-b8f7-18482901f3bc/bilgisayar-yazilim-programlari-ile-telif-haklarinin-giderler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/50b21774-7270-415a-9f8a-455fabb56fbb/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-varliklarin-satis-isleminden-sonra-muhasebe-cikislarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0d29dd83-5513-4249-a54d-38f011172138/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/f498e3b3-ee4f-4c50-a26e-35b4ab594f5f/yagmur-sularinin-uzaklastirilmasi-icin-yapilan-harcamalarin-eksik-hesaplanmasi-ve-ilgili-belediyelerden-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/d6fdfd31-86fa-46ce-801f-33b942ff3fe8/vaktinde-mahsup-edilmeyen-avanslarin-kisilerden-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/20b8aa1b-7ec5-4ee4-b0f4-a77838a2d9dc/tek-saticinin-ozel-bir-hakka-sahip-olmadigi-durumlarda-ihtiyaclarin-4734-sayili-kamu-ihale-kanununun-22b-maddesi-kapsaminda-tedarik-edilmesi http://kamubis.com/decisions/SayistayFinding/7caf58bb-d7ac-4189-ac60-8416816f6e18/surekli-calisan-iscilere-odenen-fazla-mesailerde-hatali-uygulamalar-yapilmasi-ve-fazla-mesai-icin-mevzuatta-belirlenen-yillik-270-saat-surenin-asilmasi http://kamubis.com/decisions/SayistayFinding/17867405-14aa-4948-93d6-0745514ab9fd/sayistay-ilamlarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f257d611-a7f8-4da4-9542-9316b2f20eeb/pazarlik-usuluyle-tedarik-edilen-hizmet-alim-isine-ait-sozlesmede-aykirilik-ve-gecikme-hallerinde-tatbik-edilecek-ceza-oraninin-belli-olmamasi http://kamubis.com/decisions/SayistayFinding/5b36fe47-4278-49f1-9b81-31d0074d0945/mali-hukum-iceren-yonetmeliklerin-yururluge-konulmasi-konusunda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3becdaa3-ae38-44f9-8702-961c8641c039/maddi-duran-varliklarin-kira-ve-irtifak-hakki-gelirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a8235a93-8d5c-463c-a5e4-78af5bbb3cb2/dogrudan-temin-yontemiyle-yapilan-mal-ve-hizmet-alimlarinda-yasal-sinir-asilmasina-ragmen-kamu-ihale-kurulundan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/d3f0226d-469e-406e-b688-851ef5284df7/hayvan-bakimevleri-icin-mevzuatta-belirtilen-oranda-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/185e906a-a18c-4133-bfc7-5d38d6f0faee/haftalik-calisma-suresinin-toplu-is-sozlesmesinde-kanunda-ongorulenden-daha-kisa-belirlenmesi http://kamubis.com/decisions/SayistayFinding/8f5636c2-7590-4367-9d5a-2300178d2cf9/gecici-gorev-yollugu-avanslarinin-hatali-hesapta-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/f5e15108-06c4-450a-b1bb-b0647c6c6d49/butcede-odenegi-bulunmayan-giderin-odenek-tahsisi-yapilmadan-odenmesi-ve-bu-gider-ile-alakali-hatali-muhasebe-kayitlari-yapilmasi http://kamubis.com/decisions/SayistayFinding/f9c507fd-64f6-4c94-95a7-01c6ab6e6b06/4734-sayili-kamu-ihale-kanununun-22b-maddesine-gore-yapilan-alimlarda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/33ea1cf2-d819-42c4-bce9-8b3f9178d2a1/4734-sayili-kamu-ihale-kanununun-22c-maddesine-gore-yapilmis-olan-muhtelif-tedariklerde-mevzuatta-yer-alan-sure-sartina-uyulmamis-olmasi http://kamubis.com/decisions/SayistayFinding/cf0681f1-7dc0-4306-92b5-80532c0a35b7/ticari-faaliyet-kapsaminda-yer-almayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/7503358f-9833-4329-b753-03d85003b1b3/onceki-senelerde-ortaya-cikan-sayim-fazlasinin-gecici-takip-hesabi-olan-sayim-fazlalari-hesabinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/a1053373-5a46-479e-b466-2567e801fba3/maddi-duran-varlik-mahiyetinde-olan-gayrimenkullerin-donen-varliklarda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/ccde383d-7b78-481b-a4e7-5e084cd07d49/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/b01edd57-866d-4a78-9aa6-f8f4b5063a78/bir-yildan-daha-uzun-bir-surede-geri-alinacak-olan-teminatindepozitonun-donen-varlik-olarak-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/57ff7fb7-545f-43e8-9748-7e65e7be921e/muhtelif-maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/cd9e4ff3-81cd-494a-b6c8-3c52afa63170/gayrimenkullerin-cins-tashihlerinin-yapilmamasi-ve-gayrimenkul-icmal-cetvelleri-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/bca7d988-bb8b-46c4-a4cf-2ab61691736c/butce-ici-isletmeye-iliskin-olarak-tutulan-muhasebe-kayitlarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/4ec5bea7-5500-4e20-9262-189212be0230/tek-seferde-ihale-ile-temin-edilebilecek-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/421a1e60-0da3-4048-b2b7-167747150dbe/tarifeler-ve-abone-hizmetleri-yonetmeliginde-belirsiz-duzenlemeler-olmasi http://kamubis.com/decisions/SayistayFinding/7d34a7bb-a037-4ecb-9821-acc045553e2c/sirket-iscilerine-odenen-kidem-tazminatlarinin-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/4a8af1da-b66b-4282-8922-8baa8f7afc52/su-tarifesinin-belirlenmesinde-dogru-maliyet-hesabinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7e0f7f4b-0297-4362-8946-9a436fb431c7/sosyal-yardim-alan-konut-abonelerine-indirim-uygulanmasi-ve-yapilan-bu-indirim-sebebiyle-vazgecilen-tutarin-buyuksehir-belediyesinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/487391f4-c132-40fc-b10c-91276ff0c46b/isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c68330f4-d323-4fd8-88e2-d36b38cb77bc/isimsiz-aboneliklere-iliskin-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a813f144-4d60-4a88-9cc2-1b6fabeb1960/harcamalara-katilma-paylarinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/3c86a74b-ac6d-416c-a041-1ec7806c3bba/gunubirlik-kiralanan-evlerin-abone-tipinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7bc80009-ca1d-4c7f-ab36-2af8e5317ffa/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/5be5a18a-d6d6-4beb-9b11-6860b69e485e/askiye-ait-kanalizasyon-sebekesi-bulunan-bazi-yerlerdeki-tasinmazlarin-kanalizasyona-baglanmamasi-ve-atiksu-aboneligi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/332f3eeb-ce4b-474f-bbee-da81e5197e5b/abone-bilgilerindeki-eksiklikler-nedeniyle-icra-takibinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/4240f62f-4625-48ff-a590-4169e337083c/yeralti-ve-kaynak-sularinin-kiralanmasiyla-ilgili-gerekli-takip-ve-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f4ac7248-0229-4dcd-9a86-5da7b04b58f3/yeni-imalat-ve-yenileme-calismalarina-iliskin-su-ve-kanalizasyon-harcamalarina-katilma-paylarinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/4baf2a72-752b-4faf-9e0f-6bc62695a126/tahsil-edilen-atiksu-ucretlerinin-baska-hizmetlere-harcanmasi-veya-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/0e695b2c-fae8-4fca-83c6-887eca0037ad/sermaye-giderleri-tertibine-kaydedilmesi-gereken-harcamalarin-farkli-bir-tertibe-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/80870c04-fe83-4b40-9188-3ca0e33c8107/mevduat-faiz-gelirleri-uzerinden-yapilan-stopaj-tutarinin-butce-gideri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/821f3874-21d9-4f22-98b8-e6c0525cee30/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/149e8fee-9a8f-4d08-a77c-cbfc8f692c11/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/9841969f-8fc2-4e57-8d48-5a395590d332/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/1354a2e2-b8ff-4167-8a52-1f9ed0589131/mahsup-donemine-aktarilan-avans-ve-krediler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/64e60a8c-36ea-4cbf-8f84-5a8d7512f589/kidem-tazminati-karsiliklarinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/6b30cb8d-19cd-4819-87a6-09da1697e709/haklar-hesabina-kaydedilmeyen-bazi-alimlarin-olmasi http://kamubis.com/decisions/SayistayFinding/b90f36cd-39f1-44d1-82ff-575f35b3294e/amortisman-ayirma-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/97603905-5be2-487c-8e6b-ab31bd57d78e/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a068dfae-7351-42a1-97e3-82d04d0b4b7f/cevre-temizlik-vergisinin-faaliyet-gelir-ve-gideri-olarak-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/dc5afbb3-b8f7-4f19-ac22-1c2e32713215/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/e700f1a5-2523-4ec5-b588-3bf48df32b07/verem-savas-dernegi-teskilatina-yapilacak-yardim-miktarinin-donemsel-olarak-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/e8507159-f2bb-4710-b00a-1f0d1c1d654b/ic-denetim-birimi-tarafindan-ic-kontrol-degerlendirmelerini-de-iceren-calismalarin-yapilmamasi-ve-bir-yonetim-bilgisi-saglanmamasi http://kamubis.com/decisions/SayistayFinding/74bc2744-ff5c-414d-8bab-cd9bbb209fb3/sayistaya-gonderilecek-verilerin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/3001c63e-b795-4880-a92e-69ff1e0033ee/satin-alinan-tahvil-senet-ve-bonolar-icin-hatali-hesabin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/48fdf858-3f66-4a00-8d87-c20203443a70/proje-ozel-hesabi-ile-ilgili-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/9c558f0b-9830-4e80-9580-9692f474a53d/maddi-duran-varliklarin-amortisman-giderlerinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/24f240b0-4ace-402f-b178-af9496c4b191/kalkinma-ajansi-paylarinin-eksik-ve-gec-gonderilmesi http://kamubis.com/decisions/SayistayFinding/2ff9c664-d39a-4e84-9a84-ea928f4da102/irtifak-hakki-tesis-edilen-maddi-duran-varliklarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/84c59bb9-b71c-4537-9e68-0580ed33c6a0/imar-kanununda-yer-alan-bina-yuksekliklerinin-serbest-olarak-belirlenemeyecegi-kuralina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/abe0b381-39ce-49e6-a4b7-be8becdc282c/ecrimisilin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/00aaa28c-1249-43d1-98b1-8723d6cb9af3/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/ca6adb4b-235d-4b1b-bf07-076f250576b4/butce-ici-isletmelere-ve-belediye-sirketlerine-iliskin-faaliyet-izleme-ve-degerlendirme-raporu-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/c842b28c-cd8d-40bb-b2ab-1acb8a67bd99/bazi-tasinmazlarin-kapsam-disi-kisi-ve-kurumlara-kullandirilmasi-ve-suresi-belirsiz-tahsis-yapilmasi http://kamubis.com/decisions/SayistayFinding/cf85ce26-9c15-4cb3-9083-a3e98f5850be/atik-elektrikli-ve-elektronik-esyalarin-kontrolu-ile-ilgili-yukumluluklerin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/22725f5b-e538-4e74-964e-8ff1e8e28e77/genelge-hukumlerine-aykiri-gayrimenkul-kiralanmasi http://kamubis.com/decisions/SayistayFinding/6ac4a93d-e206-4642-8998-a7feefcd4b14/temsil-agirlama-toren-fuar-ve-organizasyon-giderlerinin-diger-harcama-birimleri-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b81348fc-096e-448f-9b92-7f12abb1bd6b/ankara-buyuksehir-belediyesinden-aktarilacak-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/21a0e3b5-1c7b-4f81-a959-477764ad7b34/sozlesmelere-dayanilarak-girisilen-taahhutlerin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/a1cff671-9ffb-44fe-8e20-6b346e5bf4d1/genel-hizmet-alanlarinin-iz-bedeli-ile-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/29412528-852c-4d6e-953b-e6c4cdafbed7/kamu-idarelerine-ait-tasinmazlarin-kaydina-iliskin-yonetmelik-geregi-duzenlenmesi-gereken-form-ve-cetvellerin-duzenlenmemesi-nedeniyle-muhasebe-kayitlarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/dd313b3e-20a2-4f6c-bcf2-f00a22d45dcc/gecici-kabulu-yapilan-yapim-islerinin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ad406da0-f58d-4f74-98b7-3993b9f00e3e/bazi-tasinmazlar-icin-yapilan-degerlemenin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/52460989-de6c-4f03-b881-590b902890d1/arsa-satislarindan-elde-edilen-olumluolumsuz-farklarin-gelirgider-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0a42192d-1728-498b-94a5-3af1a2cd07b0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/1a331988-f304-4b3e-8d5e-e1efe965286a/teknik-sartnamelerin-hazirlanmasinda-ve-uygulanmasinda-yasal-gerekliliklere-uyulmamamasi http://kamubis.com/decisions/SayistayFinding/0d3fb0ef-2fcb-4042-b99b-0f087c4018ad/mevzuatta-belirlenen-oranlarin-uzerinde-avans-odemesi-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/13bf5d5b-d5a9-48ff-bcfe-803ec0004587/kredi-karti-ile-yapilan-tahsilatlarin-suresi-icinde-banka-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/432d5eee-ffdf-44ff-afaf-b02976027430/kira-gelirlerinin-tahsilat-ve-takibinin-yeterince-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7bf16f7b-e520-4d71-97e2-f78eb0c4ccbe/kamulastirilan-tasinmazlara-iliskin-bilgi-ve-belgelerin-tapu-ve-kadastro-genel-mudurlugunden-alinmamasi-sonucu-emlak-vergisi-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f3b2a4d2-34fd-48b7-932c-158f19a33fb5/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ae4710b1-4000-4fb5-996c-a6ff8f03c8bb/belediye-sirketinden-yapilan-hizmet-alimlarinin-rekabet-kosullarina-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/d0b474f5-6cb4-4c52-b41c-1ea6c0742133/belediye-sirketinden-yapilan-dogrudan-temin-alimlarinda-vergi-borcu-yoktur-yazisinin-aranmamasi http://kamubis.com/decisions/SayistayFinding/8675d90a-5287-46d9-99f7-0545d3e01530/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f3ec051d-6566-4319-931d-77284c9fc469/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/24edad11-f6a0-46ae-9ce2-ad82204adf6d/kidem-tazminati-odemelerinin-kidem-tazminati-karsiligi-hesabi-kullanilmadan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ef050e2d-e82b-4727-b747-964d26ed8526/sayistaya-gonderilmesi-gereken-bazi-belgelerin-mevzuatta-belirtilen-sure-icinde-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/4056c6dc-ca5f-4193-947d-345e56144adc/yevmiye-defterinde-geriye-donuk-duzeltme-kaydi-yapilmasi-ve-bos-yevmiye-birakilmasi http://kamubis.com/decisions/SayistayFinding/9095e1e4-10ad-40de-a19c-050df607e28f/iscilere-yillik-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/d6de05f8-2818-4ad6-9e01-fa22fa9c978a/icme-suyu-sebekesine-verilen-su-miktarinin-bir-kisminin-olculememesi http://kamubis.com/decisions/SayistayFinding/8bbf226e-1545-4812-a26d-c2c760cdc35f/abonelik-islemlerinin-baslangicinda-alinan-guvence-bedellerinin-iadesinde-alinan-doneme-gore-farkli-guncelleme-uygulamasi-yapilmasi http://kamubis.com/decisions/SayistayFinding/6caf3f3a-208d-46b5-8c55-48777344564d/ilce-belediyelerine-ait-cevre-temizlik-vergisi-paylarinin-gonderilmemesi-nedeniyle-butce-emanetleri-hesabina-alinan-tutarlarin-kayda-alinis-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/7ad9d915-e681-442e-a0ca-6e30687ce950/donem-icinde-yapilan-hatali-tahakkuklar-nedeniyle-iptal-edilen-tahakkuk-miktarinin-cok-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/aa53343b-1b3c-47e4-a2ce-cb43dbd0aa2b/kamu-kurumlarindan-olan-vadesi-gecmis-su-alacaklarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7da189af-10f5-4b12-9529-5e49c4775db2/tasinmaz-formlari-ve-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/df9dc772-d498-4eff-b092-ba32c379c4a0/696-sayili-khk-kapsaminda-belediye-sirketinde-isci-statusunde-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/8581f421-fac5-4e67-8bc4-2c90af80eba0/yatirim-avanslari-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f7a648d2-e053-4b32-bdca-4394139c92b9/mali-tablolar-arasinda-uyumsuzluk-bulunmasi-ve-kesin-mizan-ile-tahakkuk-servisi-kayitlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/8b749619-853c-41d2-bed6-47529c343c15/gelirlerden-takipli-alacaklar-hesabina-kayitli-alacaklar-icin-tahakkuk-eden-gecikme-zammi-ve-faizlerin-mali-tablolarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/28b31282-d1cf-41d8-bc59-7a258971fd6b/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/07bfd039-8e12-40a7-949c-9aa3809f0c4d/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/6fcde0d6-b62e-42af-8112-fd83e22acf9e/eglence-vergisi-tahsilati-yapilmamis-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7230fabe-5398-40fd-9e5e-36c412e7633a/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/1f1a3bcf-83ec-49ab-8c91-6359a424f3cc/belediye-sinirlari-icerisindeki-maden-isletmelerince-odenmesi-gereken-maden-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a3403002-3571-4087-a285-c8a02fd57752/belediye-gelirlerinin-takiplerinin-eksik-yapilmasi-ve-bazi-gelir-kalemlerinde-tahsilat-oraninin-cok-dusuk-duzeylerde-kalmasi http://kamubis.com/decisions/SayistayFinding/35618589-85dd-4774-9601-518709910e99/alinan-depozito-ve-teminatlarin-vade-farki-gozetilmeksizin-izlenmesi http://kamubis.com/decisions/SayistayFinding/fd21cfbb-8a2d-4a7e-8232-dc30045f9063/bazi-maddi-duran-varliklarin-amortisman-tutarlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c355eb56-afa4-4a0a-a444-584218c30ed7/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/dbf7e45b-1d95-4c20-b4a9-2082626977a0/ihale-edilen-yapim-isleri-icin-yaptirilan-butun-riskler-all-risk-sigortasinda-muafiyet-ve-koasurans-oranlarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/ff7c5cbf-d074-45f5-a602-523669998cd2/hizmet-alim-isinde-sozlesme-hukmunun-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/be13dbc2-0344-417d-a817-68d397bdefaa/cevreyi-kirletecek-sekilde-atik-birakanlara-cevre-kanunu-uyarinca-ceza-kesilebilmesi-icin-gereken-yetki-basvurusunda-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/242bce2a-f93a-462b-bd1d-06f1c85dc544/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3278b3b1-d2c6-4839-a1d2-8f9d0d7cd214/dolu-mudur-kadrolarina-tedviren-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/eed0321a-61d5-437d-a4ba-57d2e6989641/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e01cbcb2-ec04-4411-98e8-3d2350316284/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/ded7f904-256b-47cf-b14e-dcae5505c2c0/emlak-vergisinin-hesabinda-bazi-binalarda-asansor-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/83c6912f-78b7-4e28-a15a-c677f22afaa9/ilan-ve-reklam-vergisi-mukellefi-olan-bazi-isletmelerin-ilan-ve-reklam-vergisi-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/08c7f0aa-be9d-46a2-816d-5f32a0c64450/maden-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3c043d79-1356-4212-a581-7efcbbf3f8bf/isyeri-acma-ve-calisma-ruhsati-olmayan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5a7fe746-ebd1-4290-bf9c-be7026f458c8/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkukun-tahsilata-donusme-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/abbcd5bd-a065-49e2-a698-96b2cb194a49/belirli-bir-sureyi-gerektiren-dogrudan-teminle-yapilan-alimlarda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/20e83f64-d756-48f7-8eb8-4de1e8a96f5c/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/a3b3ac78-70d4-4015-ac5e-747f2f1826e5/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/252c23ba-2406-4f68-9165-f1bab1bb782b/gecekondu-fonundaki-paralarin-mevzuatinda-belirtilen-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/74e6b634-8103-4950-b991-bb594aa4de19/elektrik-trafolarindan-ecrimisil-alinmamasi-ve-trafo-binalarinin-mevzuata-uygun-sekilde-insa-edilmemesi http://kamubis.com/decisions/SayistayFinding/6ee5d642-32ea-4af1-b0cb-9658f63c5327/tahsis-karari-iptal-edilen-belediye-tasinmazlarini-isgal-eden-derneklerin-tahliyesi-icin-gerekli-islemlerin-baslatilmamasi-ve-isgalci-durumundaki-dernek-icin-ecrimisil-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/cba47b40-ada9-4839-92ea-9fc80d9e7adb/belediye-tarafindan-kiraya-verilen-tasinmazlarin-yapi-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/b7abdaac-81dd-4c18-89f9-29aeea519afd/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fe7abbdf-f1e7-4fc7-953a-38f4d46fb2f6/idarenin-tasinmaz-takip-sisteminin-olmamasi http://kamubis.com/decisions/SayistayFinding/16fd2694-48a8-4487-8ca0-2a11b8d5bb12/tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c45deb93-a7c4-4009-ad66-3ee41be1720d/pesin-tahsil-edilen-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1d31546c-dcbd-4a6b-8bf8-a2a8b50d43e6/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c618ed20-5ece-4cb7-b8e5-4eb61ce95757/mali-tablolarin-kurum-tasinmazlari-hakkinda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/f517008d-371c-4ac0-ae01-b919869be1e7/yevmiye-kayitlarinda-bos-yevmiye-numaralarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/19708ce3-399d-476f-8154-3a72e6821214/geriye-donuk-olarak-muhasebe-sisteminde-kayitlarin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/7994aeae-9534-4779-afb4-46020ba79f1d/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/5e91a99f-3ddc-4393-aa39-709caf27c02c/imar-planlarinda-park-alani-olarak-belirlenen-bazi-alanlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/12dfe8e6-f596-4497-9cf6-7acd35ce0961/belediyenin-ozel-mulkiyetinde-bulunan-tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/10e46f4d-aaf7-4991-aec9-c9f8335429ed/gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/f60a6023-475f-4030-b0de-08710d5172d0/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/7cb8a693-6b24-4b78-adc0-682df2820409/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a7b8e306-9a98-46ef-8e49-902626779b40/fiilen-isyeri-olarak-kullanilan-tasinmazlarin-emlak-ve-cevre-temizlik-vergilerinin-mesken-statusunde-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/e7fb581a-7d95-481e-9000-f82e1e97ce80/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2ed83518-9ec5-45eb-98f3-49b62b993add/belediye-sinirlari-icerisinde-faaliyet-gosteren-tedarikci-firmalardan-bir-kisminin-duzenli-olarak-elektrik-ve-havagazi-tuketim-vergisi-beyannamelerini-vermemeleri http://kamubis.com/decisions/SayistayFinding/64889be4-a301-4ef2-85b1-781106ca2f82/sosyal-yardim-kartlarinin-tek-yetkili-saticisi-konumunda-olan-belediye-sirketi-yerine-diger-bir-belediye-sirketinden-saglanmasi http://kamubis.com/decisions/SayistayFinding/66c52213-0b5e-4d8b-a0a1-1be374fc8919/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktarimi-yapilmayarak-idarenin-emanet-hesaplarinda-tutulmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/f747ea1c-6209-4671-b693-58af040b9c2b/idare-tarafindan-universite-ogrencilerine-egitim-destegi-adi-altinda-yuksek-ogrenim-kredi-ve-yurtlar-kurumu-araciligi-olmaksizin-dogrudan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/1083e649-b514-4fe9-9887-8dd536395eb2/faiz-dahil-ic-ve-dis-borc-stok-tutarinin-yasal-siniri-asmasi http://kamubis.com/decisions/SayistayFinding/8883bbac-2555-489e-a2ab-7e84edcabe0b/deniz-tasimaciligi-alanindaki-kullanim-haklarinin-devrine-iliskin-islerde-mevzuat-ve-sozlesme-hukumlerine-uyulmamasi-ve-gerekli-cezai-mueyyidelerin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/7da3a104-8cdb-48e2-a432-aee4bfabdf8e/ozel-deniz-tasimaciligi-kapsaminda-faaliyette-bulunan-deniz-motorlarina-ihalesiz-ve-suresiz-olarak-plaka-verilmesi http://kamubis.com/decisions/SayistayFinding/ae3478b3-ca40-40cc-ac8c-41211d7f66d9/ogrenci-ve-personel-servislerine-ihalesiz-ve-suresiz-plaka-verilmesi http://kamubis.com/decisions/SayistayFinding/c8460b86-a00a-4249-b2a7-6c4250c3f068/ticari-taksi-ve-dolmus-plakalarinin-kullanim-hakkinin-verilmesinde-hatali-tahsis-islemlerinin-duzeltilmemesi http://kamubis.com/decisions/SayistayFinding/806e899d-1abd-4c02-b911-13aae4d31abf/toplu-tasima-hizmetlerinin-ihalesiz-olarak-ozel-halk-otobusleri-sirketleri-ve-diger-ulasim-sirketleri-ile-dogrudan-sozlesme-yapilarak-gordurulmesi http://kamubis.com/decisions/SayistayFinding/40417b2a-517c-4a5a-8b00-f7333e284e7c/ticari-taksilerin-toplu-ulasim-denetim-ve-yonetim-merkezine-kayitli-olmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/dc2f03ee-5637-4811-8fac-dea50d3e63f4/yolcu-tasimaciligi-yapan-bazi-kisilerin-izin-veya-ruhsat-belgesi-almaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/16583a6e-8c03-4774-a97a-32b0c3f74512/yuksekogretim-kanununa-aykiri-olarak-belediye-sirketine-yonetim-kurulu-uyesi-atanmasi http://kamubis.com/decisions/SayistayFinding/cd99505a-d24e-45d3-960a-8baf8949a0b9/toplu-is-sozlesmesi-yururlukte-olan-sirket-personeline-baskanlik-oluru-ile-zam-belirlenmesi-ve-baskanlik-olurunda-yer-alan-zam-uzerinden-yaklasik-maliyet-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/479330fa-d641-4d46-b268-18434a30d4d9/buyuksehir-belediyesi-kanununun-26nci-maddesine-aykiri-olarak-belediye-sirketine-yonetim-kurulu-uyesi-atanmasi http://kamubis.com/decisions/SayistayFinding/bc4cc294-960e-4a57-9bb8-e875e55753c2/vakif-universitesine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e77ff516-bb4a-4c15-bd4c-860e96c118fe/tasinmazlarin-ucuncu-kisilere-mevzuata-uygun-bir-islemle-tesis-edilmis-bir-hak-verilmeksizin-ve-herhangi-bir-kullanim-bedeli-alinmaksizin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e9bd02b3-c6f9-44a9-b41e-293c6bf35499/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/af0307fc-d405-4932-a686-a42bc91c6ea7/idarenin-istanbul-ili-disinda-bulunan-tasinmazlarinin-kontrolunun-saglanmamasi http://kamubis.com/decisions/SayistayFinding/90f9ee13-8a71-4ec4-a8a4-c0f1c67b66c2/tasarruf-hakki-idareye-ait-olan-bazi-tasinmazlara-iliskin-ecrimisil-bedellerinin-ilce-belediyesi-tarafindan-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/044d2bcf-d3c7-4921-9693-2fe93eb3c86f/sosyal-tesislerin-ucret-tarifesinin-buyuksehir-belediye-meclisi-yerine-baskanlik-oluru-ile-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1571c912-3b78-47da-9dcf-7dcecfb2413c/sosyal-tesislere-iliskin-mevzuatin-gerektirdigi-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1e49995a-03ef-48dd-b165-d332b1e60dd9/park-alani-olarak-meclis-karari-alinan-tasinmazin-idarece-satilmasi http://kamubis.com/decisions/SayistayFinding/e0bf3979-15ad-4707-8f6b-bd5148945e1c/mulkiyeti-idareye-ait-tasinmazin-ilce-belediyesi-tarafindan-isgal-edilerek-ticari-faaliyette-bulunulmasi http://kamubis.com/decisions/SayistayFinding/a6899fc1-64d2-4d4e-967c-30f59f6070bb/kiraya-verilen-tasinmazlarin-kiraci-tarafindan-sigortalarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/93da9166-a4a4-4f04-bcb9-7a6925320f43/kiralama-suretiyle-edinilmis-olan-film-platosunun-uzun-sure-boyunca-aktif-bir-sekilde-kullanilmamasina-ragmen-kiracilik-hakkinin-devam-ettirilmesi http://kamubis.com/decisions/SayistayFinding/fd4e15ef-795c-4dc6-851c-ec4d6fa41e85/kati-atik-tesislerinin-isletme-hakkinin-devrinde-idare-ciro-paylarinin-dusuk-belirlenmesi http://kamubis.com/decisions/SayistayFinding/9898c9bb-3126-410b-b324-713e68d53315/kati-atik-tesislerindeki-yenilenebilir-enerji-kaynaklari-sayesinde-elde-edilen-karbon-emisyon-azaltim-kredilerinin-satisindan-idareye-pay-verilmemesi http://kamubis.com/decisions/SayistayFinding/666ac63a-9623-439b-976f-d668b5440c62/biyometanizasyon-tesisi-isletme-hakkinin-meclis-karari-olmaksizin-ve-ihale-edilmeksizin-devredilmesi http://kamubis.com/decisions/SayistayFinding/d6b12448-1e14-4a26-ba21-6e3ae6c489b8/sirketlere-devredilen-isletmelerin-gelirlerinden-alinan-paylarin-teyit-edilmemesi http://kamubis.com/decisions/SayistayFinding/677dc1d3-7cb2-4c35-a589-e0ecdb51a47a/ihale-yapilmaksizin-belediye-sirketlerine-devredilmesi-mumkun-olmayan-bazi-haklar-ile-tasinmazlarin-idare-tarafindan-ihalesiz-olarak-soz-konusu-sirketlere-devredilmesi http://kamubis.com/decisions/SayistayFinding/7d73c167-2692-489d-81aa-960d51615414/idarenin-gecekondu-kanununa-iliskin-yukumluluklerini-yerine-getirmek-adina-ayrilan-konutlarinin-bircogunun-bos-tutulmasi-ve-bos-tutulan-konutlarin-aidat-ve-diger-ortak-giderleri-icin-belediye-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/a52f9b92-599d-469d-8231-f37298864fd0/ruhsatsiz-is-yerlerinin-faaliyetten-men-edilmemesi http://kamubis.com/decisions/SayistayFinding/3092bf3c-c467-4dbb-9e0d-bbac2a0dbdeb/takibi-ve-tahsili-yapilmayan-kira-alacaklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9b19fc6b-b678-4cb2-a9ca-977cc9d21560/takibi-ve-tahsili-yapilmayan-ecrimisil-alacaklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/13bc506a-47c8-43d1-bcba-1ec6b37751b4/bazi-idari-para-cezalarinin-tahsili-icin-gerekli-yasal-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e3445053-e62f-4718-9e3f-0ad571a05041/idarenin-istiraklerinden-yapilmasi-gereken-gelir-tahsilatlarinin-yeterli-duzeyde-gerceklesmemesi http://kamubis.com/decisions/SayistayFinding/2716605a-33d5-48d5-9612-b66c29779323/tahakkuk-eden-bazi-gelir-kalemlerinde-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/84c5efa7-a93e-495f-a34b-0995367846f3/spor-tesislerinin-isletilmesi-isi-piyasa-fiyat-arastirmasinin-gercegi-yansitmamasi-teknik-sartnamenin-acik-ve-anlasilir-olmamasi http://kamubis.com/decisions/SayistayFinding/50c1b1e7-246e-42ae-af30-836fa02df5ee/milli-egitim-bakanligina-bagli-resmi-egitim-kurumlarinda-gorev-yapan-bazi-ogretmenlerin-696-sayili-kanun-hukmunde-kararname-kapsaminda-belediye-sirketinden-gerceklestirilen-personel-temini-hizmet-alimi-isinde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/7f81fdda-4209-4292-a745-e4c2220aac53/ayni-genel-sekreter-yardimcisina-bagli-kulturel-etkinlikler-mudurlugu-ile-halkla-iliskiler-mudurlugunun-muhtelif-tanitim-duyuru-organizasyon-ve-baski-materyalleri-ihalelerinin-bolunmesi-ve-bolunen-ihalelerde-aralarinda-dogal-baglanti-bulunmayan-islerin-birlikte-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/2fb2db20-01bd-4ee4-a032-5610caf7cae2/bes-mahalde-akaryakit-istasyonlari-insa-edilerek-isletilmeye-verilmesi-isinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/0f3cd3e6-4cad-46f0-bd27-8b8ba41f4c16/ihale-uzerine-kalan-istekliyle-mevzuatta-ongorulen-sure-icerisinde-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/fd85d161-1178-426b-8746-0c0354f684aa/yeni-birim-fiyat-analizlerinde-yapim-isleri-genel-sartnamesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/dc608bd4-2649-41c2-b131-167d78e435b5/idarece-projelendirme-surecine-iliskin-olarak-mevcut-insan-kaynaginin-verimli-sekilde-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/30d7f213-c6a6-42ee-8b45-801a44e02830/kesin-hakedis-raporunun-mevzuatta-ongorulen-sureler-icinde-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/60256da9-8cb8-437f-a430-eccc82963d73/hayvan-sahiplerine-yapilan-yem-desteklemelerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/7a653415-af22-4e16-8cb9-862b5a2e13b7/haldun-taner-sahnesi-restorasyon-ve-yeni-kullanim-projesi-uygulama-isinde-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/8afba72d-98c1-4e7e-8727-e8ddc8055a5c/gecici-ve-kesin-kabul-islemleri-arasindaki-surenin-teminat-suresini-asacak-sekilde-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/229855b2-7558-42f3-9ea5-75669c2ede13/arac-kiralama-hizmet-alim-isi-teknik-sartnamesinde-yer-alan-kriterlere-uymayan-soforlerin-calistirilmasi-ve-kriterlere-uymayan-personel-calistirilmasina-iliskin-cezai-mueyyidelerin-sartname-ve-sozlesmesinde-ongorulmemesi http://kamubis.com/decisions/SayistayFinding/04e2c626-11a4-44e9-8367-ce4474442905/yapim-isi-ihalesini-kazanan-yuklenicinin-kendisinin-de-ortagi-oldugu-bir-adi-ortakligi-alt-yuklenici-olarak-atamasi http://kamubis.com/decisions/SayistayFinding/2a7dd24c-fb35-49e8-bc08-b5f07cbce95c/asfalt-yapim-isi-alt-yuklenici-calistirilmasinda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/ad2fa2c2-f105-4f14-abe6-0e5381c05dac/butce-emanetleri-hesabinda-kayitli-borclarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/96b33a61-c6d3-4112-8b83-30e0812176f7/kira-sozlesmelerinden-dogan-cari-donem-ve-gelecek-donemler-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-nazim-hesaplarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/51c93437-73d6-4cbb-aba9-066bce263a0c/bazi-mal-ve-hizmet-alimina-ait-faturalarin-zamaninda-odenmemesi-nedeniyle-gecikmeye-dusulmesi-ve-gecikmeden-kaynakli-borclarin-mali-tablolara-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/56839e91-2f05-4dfd-8090-2692e922cd9e/muhasebe-yetkilisi-mutemetlerince-gerceklestirilen-gunluk-nakit-tahsilatlarinda-idarece-belirlenen-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/d213a468-b10b-4bbb-8d68-81670e384c34/idareye-ait-arac-muayeneleri-icin-harcama-yetkilisi-mutemedine-verilen-kredilerle-ilgili-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/2ccc105f-c257-4b19-81e6-760937c3743c/ihaleler-kapsaminda-alinan-gecici-teminat-mektuplarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/476a8b6f-7603-4c19-b40e-df85f1f78ee6/idarece-alinan-bagis-ve-yardimlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/29358d64-e755-4db1-82c4-2bb26a42cbc0/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1a73c7ae-c9c7-4ded-a398-e22e25106673/iadesi-yapilan-bazi-gelirlerin-hatali-muhasebe-kayitlarinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/c97f6b46-4409-43ff-a270-d3cb3aa4b3e1/belediye-bunyesinde-yer-alan-arac-envanterlerinin-gercek-durumu-yansitmamasi-ve-araclara-iliskin-kontrollerin-saglikli-sekilde-yapilamamasi http://kamubis.com/decisions/SayistayFinding/945afd67-1604-41a5-b424-d55a804bcb8a/sosyal-guvenlik-kurumundan-olan-alacaklar-icin-herhangi-bir-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/70ab3c70-83f1-4792-b597-dd64dfa57c35/kiralik-binalara-yapilan-harcamalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/dddeb7bc-a35c-4f14-8297-168aab36bfe4/avans-olarak-odenen-maaslarin-personel-avanslari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/09926d45-eebe-4c35-9b36-d189a7398078/stadyum-ve-spor-salonlarina-ait-cevre-temizlik-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/69901ea2-6e0a-4268-8f77-e6f1f5a1e74f/altyapi-kazi-izni-harclari-ile-bu-kazilardan-elde-edilen-gelirlere-iliskin-muhasebe-kayitlarinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/59f249fe-41d4-4527-9c3c-ebaf0e98a6f4/idarenin-emlak-bilgi-sisteminde-bulunan-ancak-ilgilisine-ihbarname-gonderilmedigi-icin-muhasebe-kayitlarina-alinmamis-ecrimisil-tahakkuklarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4a5a2f3e-a079-4c06-95d7-678ba2df43fc/doviz-hesabi-kur-degerlemesinin-gunluk-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eb0d5de0-80fa-4d01-9dea-cbf88e40eb50/icra-daireleri-tarafindan-idarenin-banka-hesaplarindan-dogrudan-kesilen-tutarlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3b2e5586-b250-4492-b513-e5455f7a5a49/dogrudan-hizmet-alimi-kapsaminda-calistirilan-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ca26f0a8-8af2-4341-8b22-8f3712e4722c/idarenin-mulkiyetinde-veya-tasarrufunda-bulunan-tasinmazlarin-envanter-bilgileri-ile-muhasebe-kayitlarinin-birbirleri-ile-uyusmamasi http://kamubis.com/decisions/SayistayFinding/b7a4f8fb-7c1d-416a-b1eb-e8d72fac9234/altyapi-kazi-izin-harci-icin-alinan-avanslarin-alinan-diger-avanslar-hesabi-yerine-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/cada2d01-06eb-4d0f-b3f5-42ee918f5fbf/memur-maas-odemelerinin-muhasebe-kayitlarinda-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/10930574-7f0e-46b6-b34d-8cdc608cef21/kullanim-olanagi-kalmadigindan-hurdaya-ayrilan-tasinirlarin-elden-cikarilacak-varliklar-hesabi-kullanilmadan-gider-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/dcbc07ed-450d-4ad6-a432-8a98696670e9/idare-tarafindan-ic-imkanlarla-kullanima-kazandirilan-tasinir-mallarin-ilgili-muhasebe-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d4fa1972-60f9-45bb-bfbd-94646a952e4b/hasar-karsiliklarinin-gelirlerden-alacaklar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/2b8cb0f2-ac0f-4e90-9ca7-c433bd42fdd6/ab-ve-uluslararasi-kuruluslardan-alinan-proje-karsiligi-hibelerin-proje-ozel-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/719c76da-73c4-46aa-897f-2223c21e2d81/nakit-tahsilati-yapilmasina-ragmen-kasa-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b1456e8f-59f6-4784-8314-b43e342a6fdf/yapim-karsiligi-kiralama-sureclerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/b1341cc0-acea-4d93-b0ca-f9a402290253/ilan-ve-reklam-vergisi-tahakkuku-yapilmayan-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/f42b71d6-edb7-4507-ab6b-0eadc3979418/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/e1ce8523-b1ef-43e9-8228-63266ef504c3/tekstil-atiklarinin-toplatilmasi-isinin-bir-firmaya-bedelsiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/e9e77ab6-d485-470c-b779-ab360a195d33/park-yapim-islerinde-ozellik-arz-eden-farkli-imalatlar-icin-tek-bir-poz-belirlenmesi-neticesinde-yaklasik-maliyetin-gercekci-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/bcbd47ac-6377-4dc4-bde3-f9b259329c36/kiralanan-araclarin-bakim-ve-onarim-giderlerinin-protokol-yapilarak-belediye-tarafindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/87020bea-c267-45d7-84e2-83531d2a4bb1/kamu-ihale-kanununa-gore-dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/cefc9051-421e-4083-97b3-c3a9a6ed88c6/idare-sinirlari-icinde-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6f6f33cd-62f6-4053-ae13-2405f006cd64/emlak-vergisi-ile-ilgili-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/01ac4e2a-f17a-480c-af04-0e867a2550a9/belediye-sinirlari-icinde-yer-alan-bazi-isyerlerine-iliskin-cevre-temizlik-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/cb4fefb7-9679-4ce0-b1e4-ec00a500fb05/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahakkukun-tahsilata-donusme-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/2a11fccd-0167-4b18-a621-3ce49442d2b6/belediye-tasinmazinin-ortak-hizmet-sozlesmesi-ile-meslek-kurulusuna-birakilmasi-ve-sozlesme-sartlarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/5dbbf223-b3e8-4955-bdf2-e19a23e7fe31/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/890cbcb1-7c19-4125-8ebe-33c992dd7597/belediyeye-ait-bazi-araclarda-arac-takip-sisteminin-bulunmamasi-ve-tasit-kullanimlarinda-tasit-gorev-emirlerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/d1cc1c28-2e06-4434-b1f3-6775bfb6174c/belediye-tasitlarinin-kayitlarinda-tutarsizlik-olmasi http://kamubis.com/decisions/SayistayFinding/7d8d81ef-3662-49ed-a582-bb6ea18558aa/bazi-tasinirlarin-muhasebe-sisteminde-hatali-hesaplarda-izlenmesi http://kamubis.com/decisions/SayistayFinding/3c516d7f-3dc3-4095-8f0a-1205cfa24050/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9089fc26-ca46-4a44-b29d-d9e5a930fc35/satisi-yapilan-tasinmazlarin-satis-degeri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/e44b7b24-7219-412a-a8d6-b20d60283bc7/kesinlesen-sayistay-ilamlarinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/558db916-6ba2-4acb-b16e-7a1a9e0bf5ee/pesin-tahsil-edilen-kira-gelirlerinin-tahsilatinda-donem-ayirici-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f49a8c72-f2b8-4c5d-bc4d-45903f914c1d/hizmet-alimi-sozlesmeleri-kapsaminda-calistirilmakta-olan-isciler-icin-uzun-vadeli-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/2e626cb9-2616-4853-9b74-c889ec035339/belediyenin-tahsisli-olarak-kullandigi-ve-baska-kurumlara-tahsis-ettigi-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/11516a86-479e-4c76-8690-3a4953fa3ace/amortismanlarin-mevzuata-uygun-olarak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/370ecefe-9995-463f-9b64-b7ecd30519d5/yevmiye-madde-numaralarinin-duzenli-ve-muteselsil-sira-numarali-olmamasi http://kamubis.com/decisions/SayistayFinding/2d7849f3-91f4-4fc5-b501-f8d31a809e87/butce-emanetlerine-alinan-tutarlarin-muhasebe-kayitlarina-alinma-sirasina-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/f3dd5fa7-f8bd-4663-beb6-6c2256f787cd/otopark-bedellerinin-buyuksehir-belediyesince-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/152adc2a-4552-402c-aba2-58db9ca20f3b/ilce-sinirlari-icerisindeki-altyapi-ile-ilgili-kazi-calismalarindan-dogan-bedellerin-pesin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/38dddfda-fd30-4716-9e41-60efb88b7b38/ilan-ve-reklam-vergisi-tahakkuku-yapilmayan-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/459dac82-7e9c-4fd5-92e6-bde1177011f6/kredi-kartiyla-yapilan-tahsilatin-banka-kredi-kartlarindan-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/42de22c8-450a-4b9a-8e21-beb354ce5edf/ilce-sinirlari-icinde-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/32a1c690-571d-46e9-9c82-056b34ca403b/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulundugu-tespit-edilen-isletmelere-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/8b55a472-b98b-4b07-814f-bffc2ef65c9f/bazi-isyerleri-ve-konutlara-iliskin-cevre-temizlik-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/c8f582b6-823f-4b7e-8407-3964dbbbe9c5/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahakkukun-tahsilata-donusme-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/11edc411-066d-4f9d-9168-5d852f56c054/bazi-gelir-kalemlerine-iliskin-gecikme-zammi-veya-faizinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/dc6c911a-8dd5-4c94-846c-486f7b7fb8ec/gayrimenkullerin-cins-tashihlerinin-yapilmamasi-ve-gayrimenkul-icmal-cetvelleri-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/80dc4835-6e6d-44dd-951f-e4334fc4a27f/sirketler-tarafindan-ticaret-sicili-gazetesinde-tescil-edilmeyen-sermaye-tutarlarinin-mali-duran-varliklar-hesap-grubunda-izlenmesi http://kamubis.com/decisions/SayistayFinding/7c870ad7-bb4c-4cc2-87e4-84674732b36b/gecmis-donemlere-ait-odenmemis-elektrik-faturasi-borcundan-dolayi-gecikme-faizi-odenmesi http://kamubis.com/decisions/SayistayFinding/c78fe6f0-9844-46f6-a018-a4c4faa99648/elektrik-alimlarinin-ihale-yapilmadan-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/c4d542bb-4557-44cf-92bf-5813792cebda/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/d4455539-c253-4235-b186-53d5da662866/ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/818d90c6-5127-4ca2-93a7-78278e255c35/mali-hukumler-iceren-yonetmelikler-icin-sayistayin-istisari-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/66c53058-a603-4187-b90b-8dd051b21acc/mulkiyeti-idareye-ait-olan-stadyumun-profesyonel-spor-kulubune-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e2b00796-1341-47df-a973-55b40846e65b/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/29eab9fb-97f9-4bde-b14e-dba68fbf5bcf/belediye-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/085997ac-abcc-4c26-8891-32e1f916d9dc/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/33773070-0815-4793-be97-be0078a8ad82/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dd47ca92-d945-4df9-bf72-595ec0851666/indirim-konusu-yapilmamasi-gereken-katma-deger-vergilerinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/2a2bea2e-017b-47f8-8b49-cc08888df07e/icra-konusu-oldugu-icin-banka-hesabinda-tutulan-cevre-ve-temizlik-vergisinin-sayim-ve-tesellum-noksanlari-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/e8b222ad-9720-4057-99d0-5f53af2c8041/amortisman-ayrilmayan-ve-kayitli-degerinden-daha-fazla-amortisman-ayrilan-maddi-duran-varliklarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8ffe3457-81b5-4986-9ed9-43b247fb8cb0/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7c93de39-ed50-4f3c-aa60-64bb9dee8007/taksitli-satilan-tasinmazlarin-muhasebe-kayitlarinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/05ba53d2-0696-4ff4-a713-3acc64ecbc86/tasinmaz-kayitlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8dbbd3a8-1ab6-48da-a8e8-cac387365d87/odenek-ustu-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/09e5c354-4688-4715-943f-efa19165ce79/mevduat-faiz-gelirlerinin-butce-hesaplarinda-brut-tutarlar-uzerinden-izlenmesi http://kamubis.com/decisions/SayistayFinding/fb306ac7-3c23-4ac2-8d47-db88e60e65a4/gelirlerin-ret-ve-iadelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7d3a36bc-a3a2-4c80-aeb5-a5f962a00a74/gecici-kabul-noksanlari-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ac6f9186-95f0-463c-bd4c-c5d046115c7e/kullanim-yetkisi-sona-ermis-haklarin-muhasebe-hesaplarinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/d0c75625-5f3b-45f2-be65-e02e4a991f8c/ticari-faaliyet-konusu-olmayan-mal-ve-hizmet-alimlarina-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/43141353-cc14-42ce-a56b-79cac2052c84/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/dcf5fe08-448f-494e-b3ef-8306f93f3d74/bazi-mukelleflerin-elektrik-ve-havagazi-tuketim-vergisi-beyannamesi-vermemesi http://kamubis.com/decisions/SayistayFinding/6ccd1ade-a607-4424-ad2e-7b773d8ff451/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/046dbc8c-fe00-45ba-8ecf-d0f4f842c58c/unvan-olarak-karsiligi-bulunmayan-mudur-kadrosuna-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/888188df-533b-4d48-b2d8-c2b33769f506/iklim-degisikligi-ve-sifir-atik-mudurlugu-bunyesinde-teskilatlanmaya-gidilmemesi http://kamubis.com/decisions/SayistayFinding/2b09b851-bcf8-42c5-9654-a6b6a774dde2/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0119aea7-aa2e-492d-89f2-3040b45c5102/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b68421cb-0d19-4f01-99da-cff1c60f9166/binalara-iliskin-emlak-vergi-degerinin-tespitinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/8aadf9e0-207b-4404-b783-2851ea90c190/emlak-vergisinin-takibine-iliskin-kontrol-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/eedf32df-2484-4a8a-9498-110e59176dc9/suresinde-verilmeyen-ilan-ve-reklam-beyannameleri-icin-mevzuatta-ongorulen-cezalarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/865b1a08-4bf7-425a-967e-fd14114b52dc/maden-isletmelerinden-alinmasi-gereken-belediye-payinin-tahakkuk-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/7ea24261-0517-4dd3-8f40-9989e4d1c438/ticari-araclarda-reklam-bulundurulmasina-iliskin-olarak-verilecek-belgeler-icin-ucret-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/d5a33980-e676-4b39-a180-df0378bdbc38/isgal-harci-alacaklarina-iliskin-gecikme-zammi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/d79a4160-9be5-4323-8c39-6a5eadd9bdb8/kamu-idaresinin-etkin-bir-ecrimisil-tespit-programinin-bulunmamasindan-dolayi-gelir-kaybina-neden-olunmasi http://kamubis.com/decisions/SayistayFinding/381e9ce1-f74f-43f1-a503-2b9cfff938e7/evsel-kati-atik-hizmetlerine-iliskin-ucretin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/1a75fbf9-a800-43c5-a2b9-b082123befb5/abonelerden-alinan-depozito-bedellerinin-guncellenmemeden-iade-edilmesi http://kamubis.com/decisions/SayistayFinding/a6bca56a-c068-4872-a00e-e0af1b4bea59/ozel-nitelikteki-muayenehane-ve-saglik-kuruluslarinin-abonelik-turlerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/80664c84-8133-4270-8e0b-0d191706c826/su-ve-kanalizasyon-hizmetlerine-iliskin-tarifeler-yonetmeliginin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/845a7563-bd0b-4b51-a264-9d5d6a789675/tasinmazlarin-sure-sinirina-uyulmaksizin-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0fe73a6a-73bd-4dc0-a025-1b33aa7860b3/kira-sozlesmelerine-aykiri-olarak-isyeri-faaliyet-alanlarinin-genisletilmesi http://kamubis.com/decisions/SayistayFinding/bd1618ba-4b71-4985-85ea-beeaaf40947d/kira-sozlesmesi-sona-eren-tasinmazlarin-sure-uzatimi-yolu-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/0be439f8-59f4-4e87-be85-a5950ed457f6/tasinmaz-kira-sozlesmelerinde-yer-alan-kira-artis-oranina-iliskin-hukmun-belirsiz-olmasi http://kamubis.com/decisions/SayistayFinding/0bfebea8-f4b6-4f1b-82af-72c73f1d1c2c/belirli-bir-sureyi-gerektiren-dogrudan-temin-alimlarinda-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/bf151b79-2b45-4176-bd9c-8b4cf8b651b1/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/1eaccb79-0792-419f-ae3f-7ab5fcd478c5/tek-kaynaktan-temin-edilen-hizmet-alimlarina-iliskin-gerekli-fiyat-arastirmasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f0bad24b-3d66-4afa-8f96-a4b13a913634/arac-kiralamasi-hizmet-aliminin-akaryakit-dahil-bir-sekilde-gerceklestirilmesi-ve-araclarin-fiili-calisma-sureleri-ile-hakediste-yer-alan-calisma-saatlerinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/9cfd93f0-b1a9-4117-b9ba-60aeb860e2f5/kidem-tazminati-karsiliklarinin-donemsellik-ilkesine-uygun-olarak-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/d9d9df37-a191-4bf2-a2cf-24723bfd8af4/pesin-odenen-giderlerin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2227c79c-43d1-4634-a592-260c0192c852/maddi-duran-varliklarin-kayitli-degerlerinden-fazla-tutarlarda-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/79d3a38e-b0f8-4d39-996d-9aabc33e4a2e/hurdaya-ayrilmis-duran-varliklardan-elden-cikarilanlarin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/66c9c165-84a8-46b3-ba23-751bea70912d/imar-kanunu-geregince-tahsil-edilen-otopark-gelirlerinin-amaci-disinda-kullanilmasi-ve-vadeli-mevduat-hesabinda-nemalandirilmamasi http://kamubis.com/decisions/SayistayFinding/3b4a897f-1f7b-4c06-9cc6-ca41c1e942ab/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-gecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d4394607-480a-4443-9b42-9d7ad2b6205a/kiralanan-gayrimenkuller-icin-yapilan-giderlerin-ozel-maliyetler-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/2e63bf0f-49d6-4d7a-97de-bbfd04f0be11/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/d2a8f5da-6dc5-41ec-afcc-1465bbc9a6d5/tasinmaz-kayitlarinin-maliyet-veya-rayic-deger-esas-alinmadan-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/d172ef6b-4f41-4a7f-ab37-cfff62dbe35a/verilen-depozito-ve-teminatlarin-muhasebelestirilmesinde-donemsellik-ilkesini-uyulmamasi http://kamubis.com/decisions/SayistayFinding/a9be1616-d55a-46ce-812c-7b93e85032ec/is-yeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-vergi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/66b71490-1771-453c-828e-907ecfa1bb79/otopark-hesabinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/d128c96f-a787-4723-8104-0c1b36df3f2e/iscilerin-yillik-izinlerinin-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3faa6c26-b57f-45be-b84b-3aab0ae49616/amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/9f4c605d-ff92-44b5-8b2e-4af0ce4f4a12/yazilim-giderlerinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/2aa8d593-e88b-4d87-954a-246a9cce98e8/mali-duran-varliklarin-ilgili-hesaplara-eksik-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9edf26e8-c938-4590-b0b9-e8ea03eeb769/belediye-tasinmazinin-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/425c7b7d-3eec-4e0c-883e-0b665cbe8290/baskanlik-makami-disinda-bazi-mudurluklerce-temsil-ve-agirlama-butcesinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/7ac8fb11-c53e-4a22-a75e-748381357826/tasinmazlarin-mevzuata-uygun-olarak-kiralanmamasi http://kamubis.com/decisions/SayistayFinding/b2729157-91f1-447d-8980-9025137ca04a/imar-kanununa-aykiri-uygulamalara-kesilen-cezalarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/053fc66a-714f-4030-a073-e71c4fc77485/dogrudan-temin-kapsaminda-yapilan-bazi-alimlarin-belli-bir-sureyi-ihtiva-etmesine-ragmen-sozlesmeye-baglanmamasi http://kamubis.com/decisions/SayistayFinding/344fccfe-4f21-485e-897f-85cfea2942a3/bazi-tasinmazlarin-isgal-altinda-olmasi-ve-belediye-tarafindan-gerekli-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/bafd1846-fde1-402e-a443-af5912ef6450/pazar-yerlerinde-ayni-kisilere-ikiden-fazla-yer-verilmesi-ve-tahsis-ucretinin-tahsil-edilememesine-ragmen-tahsislerin-iptal-edilmemesi http://kamubis.com/decisions/SayistayFinding/91ea7519-0fea-447b-ad73-0c174d4c30b7/2886-sayili-kanuna-gore-yapilan-ihaleyi-kazandigi-halde-sozlesme-imzalamayanlar-hakkinda-yasaklilik-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/dd250580-dc71-4fe0-a6a5-6572f9219746/buyuksehir-belediyesi-ve-bagli-kuruluslarina-devri-yapilan-bazi-tasinmazlarin-kayitlardan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/51953e4f-463b-4078-9057-340586b54ad0/belediye-birimleri-ve-ucretsiz-su-kullanilan-yerlerde-sayac-bulunmamasi http://kamubis.com/decisions/SayistayFinding/31802b40-52d0-4b12-b4a2-5ceaa59508cc/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5c5bfd69-f99b-4184-acdd-86775adea6e1/hizmet-alimi-suretiyle-calisan-iscilere-ait-kidem-tazminati-odemelerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/f48e84a8-aaa0-4151-87cf-de1c26088de0/kidem-tazminati-karsiliklariyla-ilgili-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0fa17c10-6d86-4dc8-9204-12f82d6bf899/mevduatlarin-mevzuat-hukumlerine-uygun-olarak-kamu-sermayeli-bankalarda-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/4bb8e0da-be3d-46cd-881b-dffbf13340f7/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi-ve-bu-hesabin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/36f869da-a88e-4435-8646-b4fe4d4b75a2/sonraki-yillara-iliskin-olarak-yapilan-harcamalarin-cari-yil-icerisinde-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e82fc714-34b2-43a4-9b00-718adf07edc2/bazi-hizmet-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/99b4a419-907b-4541-897f-4177b0a9366a/vergi-ve-sosyal-guvenlik-kurumu-borclarinin-vade-ayrimi-yapilmadan-tamaminin-kisa-vadeli-borclarda-izlenmesi http://kamubis.com/decisions/SayistayFinding/fc56721b-ea08-44cf-9858-4e8aa6465b6a/banka-kredilerine-ait-faiz-tahakkuk-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/31f0eb93-bdcb-4927-86fb-fa21fa786f59/yapilmakta-olan-yatirimlar-hesabinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/51fd56a8-3716-4c24-945f-25e3a7d69b67/amortisman-ayirma-islemlerinde-hata-bulunmasi http://kamubis.com/decisions/SayistayFinding/7ddc6748-89c7-43a0-ab30-dd24d793a3b4/tasinmazlarin-kayitli-degerleri-yerine-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/60fb1c82-45ef-4caf-8e2c-8bbd96c2f933/belediyece-tahsisli-kullanilan-tasinmazlarin-ve-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3f5c7639-9b86-4b10-8f41-5503bd1fa45c/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/072f52f1-a750-410f-95d5-c74fe7dd6258/vasita-kiralama-hizmet-alim-islerinde-yukleniciler-tarafindan-idareye-sunulan-kesin-teminat-mektuplarinin-idari-sartnamede-belirtilen-sure-sartini-saglamamasi http://kamubis.com/decisions/SayistayFinding/be9f943e-f3b6-471c-8387-ac354908d2f5/vaktinde-mahsup-edilmeyen-avanslarin-kisilerden-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f1bbe56a-6737-4792-9486-b9e40c61aec8/telekomunikasyon-altyapi-ve-sebekelerinden-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/eccdcbac-ea0d-4831-b015-2e71ffccb58e/surekli-calisan-iscilere-odenen-fazla-mesailerde-hatali-uygulamalar-yapilmasi-ve-fazla-mesai-icin-mevzuatta-belirlenen-yillik-270-saat-surenin-asilmasi http://kamubis.com/decisions/SayistayFinding/ad46b51f-0f8c-4f1b-bcc6-03ff6cc8ede9/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/da418f3e-b022-4c94-b39c-a3332f980431/tasinmaz-tahsislerine-iliskin-muhasebe-kayitlarindaki-hatalar http://kamubis.com/decisions/SayistayFinding/ebe6bdea-49cc-441e-8dc5-91a99e176754/muhtelif-hizmet-alim-sozlesmelerinde-gecikme-hallerinde-tatbik-edilecek-ceza-oraninin-belli-olmamasi http://kamubis.com/decisions/SayistayFinding/9224a17c-bd1a-49cf-92f7-b2b69929cdc1/kurumsal-mali-durum-ve-beklentiler-raporunun-yayimlanmamasi http://kamubis.com/decisions/SayistayFinding/08ea222f-be15-483c-ad45-dd698f18cc8b/kredi-karti-tahsilatinin-ekseriyetinin-mevzuatta-belirtilen-sure-icinde-idarenin-banka-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7a57e3d4-4034-4c43-a795-503cdd1da1ee/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/625bfd52-6c86-4909-967c-c29e2d4684be/haftalik-calisma-suresinin-toplu-is-sozlesmesinde-kanunda-ongorulenden-daha-kisa-belirlenmesi http://kamubis.com/decisions/SayistayFinding/eb4a3919-beb3-4952-8e99-6bab690483cc/ticari-faaliyet-kapsaminda-yer-almayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/85ca6f83-c49e-4049-80a6-2a21fc0fc015/muhtelif-madde-ve-malzemeler-ile-maddi-duran-varliklarin-net-deger-hesabi-kullanilarak-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/9c348745-a4b8-420c-9682-e654442eb4e0/maddi-duran-varlik-mahiyetinde-olan-gayrimenkullerin-donen-varliklarda-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/af223849-c935-42ac-8804-ec763c296f9d/devralinan-sirketin-sermayesinin-muhasebe-kayitlarinda-eksik-gorunmesi http://kamubis.com/decisions/SayistayFinding/87c420db-5ed1-4925-a9e4-8d353d2a47b9/bir-yildan-daha-uzun-bir-surede-geri-alinacaktahsil-edilecek-olan-teminatinalacagin-donen-varlik-olarak-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/fbf88f7e-b937-4b49-851a-6a0209271cb3/kiralanan-hizmet-binasi-icin-yapilan-harcamalarin-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/2c7030aa-fd44-4b08-890b-c2d81bbb301c/yapim-isinde-sozlesme-eki-teknik-sartname-geregince-imalatlarin-testleri-yaptirilmadan-hakedis-odemelerinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/7e71ac48-e0e8-40de-be02-3f653f547c22/yapim-ve-hizmet-alimi-islerinde-tum-risk-all-risk-sigorta-policeleri-ile-ilgili-sureclerin-mevzuata-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/b1d5392b-2e18-43e7-aee9-7c8acc653922/dogrudan-temin-yontemi-ile-yapilan-alimlarda-hatali-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/181634df-d73a-4284-b588-6d47f6755b63/maddi-duran-varliklar-icin-hatali-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/cfa2d444-1ad8-46ce-8bdd-2b95392f368d/yapilmakta-olan-yatirimlar-hesabinda-izlenmekte-olan-yatirimlardan-tamamlananlarin-bu-hesaptan-cikarilarak-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e73dfd41-9517-4b36-a20a-648f595dc8dd/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-verilmemesi http://kamubis.com/decisions/SayistayFinding/b37e8d7c-abc8-4c76-9a4c-45f71e30a891/cevre-temizlik-vergisi-payinin-kanuni-suresinde-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9e988c28-68d6-4f5c-8256-fcf971ec7a05/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/32ba74bb-4c93-4ece-992d-e1d61be3c1db/mahsup-donemine-aktarilan-avans-ve-krediler-icin-gecen-yil-butce-mahsuplari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6c5690eb-9e41-41d7-b74d-939f6af5143e/indirim-konusu-yapilmasi-gereken-katma-deger-vergisinin-ilgili-hesapta-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/f8c524b1-c446-4428-82f7-860f05c50f7a/mevduat-faiz-gelirlerinin-muhasebelestirilmesinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/7d75aec9-361a-49d6-ac02-5fd498b06417/banka-hesaplari-arasi-para-aktarimlarinda-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/a770199b-4944-4820-acba-45d31f781de0/on-odemelerin-mahsubunun-muhasebe-islem-fisi-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/4000485f-d66c-4acc-8352-6cf11a68e6be/mutemetlere-yapilan-avans-odemelerinde-parasal-ust-sinira-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7aeb06f6-adc9-4ee1-bd65-d6740342bd1c/butce-disi-avans-ve-kredilere-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/c872c8f3-7dd9-4c4d-9664-1e038b4814a0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/b60d9af8-749f-4555-9480-30a8da2031b9/indirimli-emlak-vergisinden-yararlanan-mukelleflere-iliskin-verilerin-saglikli-tutulmamasi-ve-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6fb1bdd4-c390-4ae7-a03e-3b854162d8e1/kamu-idaresinden-ruhsat-alma-zorunlulugu-bulunmayan-isyerlerine-iliskin-emlak-vergisi-tahakkukunun-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/1507bdfa-6bca-4475-9921-23f3ce7ba950/kiraya-verilen-isyerlerinin-ruhsat-almadan-faaliyette-bulunmasi-ve-cevre-temizlik-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/5ad25351-a368-4e0c-b57d-32083b73299e/dogrudan-temin-yoluyla-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformu-uzerinden-kamu-ihale-kurumuna-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/c8d7e781-402d-4957-965c-8f14f68d67bc/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/f93df849-43ef-4c99-9cd6-9682d6cae5af/parasal-limitler-dahilinde-yapilan-alimlarda-butceye-konulan-odenegin-10unun-kamu-ihale-kurumunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/776289f8-b5bc-4091-a366-ff2b17ec2655/tasinmazlarin-kiraya-verilmesinde-sozlesme-yapilmasina-iliskin-sureye-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c6cf751e-bd2a-4a66-908b-bc11cf15af7a/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9b4eee64-7594-472c-8de9-9db4b8294399/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/66673476-dd64-4f43-bfcf-592e7479311e/oz-kaynak-hesaplarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/58ec1aad-738e-456a-a7eb-2ba5d375febf/bazi-hesaplarin-kesin-mizan-bakiyeleri-ve-bilanco-tutarlari-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/411994cd-5091-45c0-97d1-34fc277bdb09/bir-yildan-uzun-sureli-alinan-depozito-ve-teminatlar-icin-ilgili-hesabin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/260409ae-abb6-4dd9-a276-f1c2dde19507/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8190c4f9-1854-4396-842a-0448b2b1f43d/ortak-olunan-sirketler-icin-alinan-sermaye-artirim-kararina-iliskin-sermaye-taahhut-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/490c8ee8-5921-492b-9bcf-0ff2460a1ebd/dogrudan-temin-yoluyla-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformu-uzerinden-kamu-ihale-kurumuna-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/e690be0e-1c0e-48f5-8525-0dfc215995fb/kamu-idaresine-ait-sirkete-yapilan-ayni-sermaye-artirimlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/de3ff169-a976-4598-b20e-dc7e0afa380f/tahsil-edilen-otopark-bedelinin-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8d0c9630-9e48-4444-b50e-6fc2e235282a/tasinir-mal-yonetim-hesabi-icmal-cetvelindeki-tasinir-tutarlari-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/2c507847-d85e-443c-96f8-4d4d7c2f0e49/hurda-niteligindeki-varliklara-ilgili-yonetmelik-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/41202aa0-36f6-41d4-bc40-50d3c4722c64/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/197477bb-d76c-4585-a360-eec512f4eac4/yapilmakta-olan-yatirimlar-hesabinin-fiili-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/49b73556-967f-4b72-b213-4f3ef8b5182e/kamu-idaresine-bagislanan-tasinmazlarin-ilgili-varlik-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/680d6efe-5c29-40d5-80a9-dfc64e00ca6e/maddi-duran-varliklar-icin-amortisman-ayrilmamasi-ve-amortisman-defteri-tutulmamasi http://kamubis.com/decisions/SayistayFinding/cb21ea42-8dcc-44c5-935e-444098706a9c/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5bb77191-9ce9-48d9-8e5f-89dd086bc9f3/tasinmazlara-iliskin-formlar-ile-icmal-cetvelinin-duzenlenmemesi-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/650de65d-1158-413f-86ee-f8f0a5760397/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f715572e-1053-4b25-8baa-0dfbddf7f45b/butce-ici-isletmeye-ait-hesap-ve-islemlerde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/0982b548-05e9-478a-a679-59f51e1261a5/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/95e90530-e700-4a1b-b212-25008678d588/tahakkuk-eden-gelirlerinden-yapilacak-ret-ve-iadelerde-duzeltme-ve-iade-belgesinin-duzenlenmemesi-ve-yili-ici-iadelerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2b588d50-ae53-4765-8a41-6264809b7391/tasinmazlara-iliskin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/2aa13d7f-5ed2-4e23-b018-b1171279222c/yevmiye-defterinde-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/b483f61e-8bce-48f9-b7db-244359a2a534/asansor-periyodik-bakim-ve-kontrol-ucreti-idare-payinin-belediye-meclisince-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/6a3ec83f-cede-41d1-8fc1-66283ada0f4b/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/aada567a-adc3-4b18-b822-d1bfb20fd373/tatil-gunlerinde-calisma-ruhsat-harci-alinmasina-esas-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4a415f29-ee0b-40de-9cd9-dc1020b3adf3/isyerleri-icin-emlak-vergisi-tahakkuklarinin-mesken-uzerinden-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/ebd9c161-1ef4-4983-892e-b7a9dba6356e/indirimli-bina-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/eea13139-0898-4751-89eb-e1f3c59df4ce/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5a0ab5b9-b1a4-43a2-ad7d-689d80bf4f30/ilan-ve-reklam-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/a340a691-da13-46a6-b19a-bb3a94cc28eb/yagmur-sularinin-uzaklastirilmasina-iliskin-harcamalarin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/e5229839-dca8-4633-b700-1b314b7f93a8/universite-ogrencileri-ve-tarimi-destekleme-amaci-ile-yapilan-50-indirimli-su-satisi-uygulamasina-yonelik-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/1009a162-6aea-4d05-a3d4-1897c86d0ea0/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4a77a084-8caa-4da8-8ae1-48fe15332c9a/tasinmaz-kiralama-ihalelerinde-ihale-karar-damga-vergisinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/2e1974f1-3a85-4e74-90a1-9994a80b2c25/ihale-yapilmadan-ecrimisil-karsiliginda-kullandirilan-tasinmazlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9a856aac-fabe-4c17-a638-382db758231b/konutlarin-taksitli-satisinda-pesinat-tutarinin-yasal-sinirin-altinda-belirlenmesi-ve-vade-farki-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/6d6a74d4-850d-4c67-81bd-d921469a250d/kamulastirilan-yerlerle-ilgili-emlak-vergisinin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/17dfe390-9c5e-496d-a71d-e65516b0afe5/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/d12c64b4-f6d2-4a3c-b0ff-364081f21d02/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/67377d7c-9442-4e4f-8bf5-e2c99126acd7/yapim-isi-ihalelerinde-fiyat-farki-is-artisi-ve-sure-uzatimi-verilen-durumlarda-butun-riskler-all-risk-sigorta-policelerinin-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/a1035654-c135-45f7-b8e4-b0f1594b6bfd/yapim-islerine-ait-butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yasal-sinirin-uzerinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/25c2f606-9d4d-4595-8eed-86a8b2bb1876/isteklilerden-alinan-gecici-teminat-mektuplarina-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bea8a6e3-9e8b-4e43-b2a8-c1e32b9d5bc2/demirbas-niteligi-tasiyan-varliklarin-tuketim-malzemesi-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9f91717d-302b-42b7-8290-9bd7e4fc13ee/tesis-niteligindeki-dayanikli-tasinirlarin-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/7c4e5590-0bd7-42c6-ab4e-a8d6fbeeb87a/muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f77928e3-69a6-4001-a1be-d67d87428dbf/kira-sozlesmesi-sona-eren-tasinmazlarin-sure-uzatimi-yolu-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/eff842fb-8780-44f5-ba0a-65bfee68cfd5/kidem-tazminati-karsiliklarinin-iscilerin-tamami-icin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/af45a213-2d58-4b5b-8032-b57c2c39633e/yeralti-ve-yerustu-duzenleri-hesabina-yapilmasi-gereken-kayitlarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/17651906-0ba2-45dc-8a13-cfaacbfe819f/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a5aacb53-b9f0-4356-bf9e-71755cbacd29/satisi-yapilan-tasinmazlarin-satis-bedelleri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/f5c268d9-d438-47b0-9d05-e0e92f0d3759/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/29a755be-f1ff-4b44-8a31-5ea685077100/kamu-idaresi-tarafindan-odenen-kira-bedellerinin-diger-kurum-alacaklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/80c4c70d-c55a-4589-b971-17a4255f4a88/taksitli-tasinmaz-satislarinda-diger-faaliyet-alacaklari-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/82977762-5c96-4a5a-88c4-e8572c301d57/kredi-karti-ile-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-idarenin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c4fc249f-3b8e-4f41-8f2e-99f3abbe9b95/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ab260a58-37d8-45fe-beec-2546756224f3/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/28cac556-8d75-4558-b394-091891249616/ivedi-ve-zorunlu-olmayan-ihtiyaclarin-avans-seklinde-odeme-ile-gerceklestirilmesi-ve-bazi-is-avanslarinin-mahsubunda-kanuni-sureye-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6e60292b-d0af-4181-ba73-47d00cb852bc/tasinmazlarin-cins-tashihi-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/eb169633-d6bd-423e-9a34-f4bb899195f9/mulkiyeti-kaskiye-ait-olmayan-tasinmazlar-uzerinde-tesislerin-bulunmasi-ve-faaliyet-yurutulmesi http://kamubis.com/decisions/SayistayFinding/9b9ed944-e6ae-4e9e-8123-63d3c4bac7d7/kurum-tarafindan-kullanilan-sondaj-kuyularinin-53unun-ruhsatsiz-olarak-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/86aaf660-dcdf-4748-9faf-0739b4143447/sondaj-kuyulari-ve-bu-kuyulardan-yapilan-su-kullanimlari-ile-ilgili-dsi-ve-kaski-arasinda-yeterli-duzeyde-bilgi-paylasimi-olmamasi-ve-bu-alanda-etkin-denetim-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dae001d0-ded7-43fc-a586-f27198674a77/borclu-abonelerin-su-kesme-islemlerinin-zamaninda-yapilmamasi-nedeniyle-kurum-alacaklarinin-tahsilinin-zorlasmasi http://kamubis.com/decisions/SayistayFinding/c3627616-7950-441c-a739-66d71e58c2b7/belediyelerden-devralinan-su-aboneliklerine-ait-guvence-bedellerinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/d8562c2c-3503-4178-90ec-e44134048beb/abone-bilgilerindeki-eksiklikler-nedeni-ile-kurum-alacaklarinin-takibinde-gucluk-yasanmasi http://kamubis.com/decisions/SayistayFinding/03d93a93-027c-4a08-afd6-e254a5b7b04a/6360-sayili-kanun-uyarinca-devralinan-su-aboneliklerine-ait-sozlesmelerin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/346d1b28-7027-4c18-9703-1a377f292e09/su-ve-atik-su-tarife-tespit-ve-hesabinin-maliyetlere-dayali-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ebbadfc6-a35f-4ed4-b550-fd841bae6e14/gunubirlik-kiralanan-bazi-tasinmazlarin-abone-tipinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ae23befb-cd2d-4fe3-9ebf-e40a7af6668a/bazi-abonelerin-hatali-tarife-grubu-uzerinden-ucretlendirilmesi http://kamubis.com/decisions/SayistayFinding/fec5764a-cf5b-4cf0-8703-25cfadb23ff8/otopark-yapimi-ve-isletilmesi-isinde-kiraci-tarafindan-sozlesme-ve-teknik-sartnameye-aykiri-yapi-insa-edilmesi http://kamubis.com/decisions/SayistayFinding/55a7eab7-dbb1-403e-b1f2-a218c7cdb894/bilgisayar-yazilimlarina-iliskin-alim-ve-guncelleme-bedellerinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b1d58e38-951c-439a-bb6b-f2fa5bab9885/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/b3e4bfea-3472-4db5-965a-44d055d8ad29/yapilmakta-olan-yatirimlar-hesabinda-izlenmekte-olan-yatirimlardan-tamamlananlarin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/a6adb1c5-8ca8-4d54-82c9-7c17a1389455/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/276a6600-a6ba-4f37-8621-2db016238bd4/guvence-bedellerinin-hatali-guncellenmesi-ve-guncel-rakamlarla-kayitlarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b57017cd-d86b-44bb-8758-d04b7f475fb7/kamu-idaresinin-sorumlulugundaki-toptanci-halinde-ayni-kisiye-birden-fazla-is-yerinin-kiralanmasi-ve-kira-sozlesmelerinin-noter-tasdikli-olmamasi http://kamubis.com/decisions/SayistayFinding/4307de24-a5cc-48a6-ad28-401f88ae8095/yiyecek-yardimi-karsiligi-olarak-konulan-odenegin-bunyesinde-kamuya-acik-lokanta-bulunan-butce-ici-isletmeye-aktarilmasi-ve-belediye-personeline-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/fe5700b0-fb38-4431-893b-7e3e40929951/butce-ici-isletmeye-ait-iktisadi-ve-ticari-isler-icin-kullanilan-odenegin-mevzuata-uygun-muhasebelestirilmemesi-ve-giderlerin-isletmenin-ozel-hesabi-yerine-kamu-idaresinin-kaynaklarindan-karsilanmasi http://kamubis.com/decisions/SayistayFinding/b3e9bd26-dc61-48b7-8cfb-1dd76e5f92ff/yedek-odenek-tertibine-mevzuatin-belirledigi-tutarin-altinda-odenek-konulmasi http://kamubis.com/decisions/SayistayFinding/b04293ce-62ec-4c61-b0ea-f93c42f03e88/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/87490e38-b17c-4493-a08a-dd3cc882c009/kamu-idaresince-ihale-edilen-isletme-isinde-tahmin-edilen-bedelin-isin-tamamini-kapsamamasi-ve-ihale-ilaninda-tahmini-bedel-belirtilmeden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/ed598315-df16-4b78-82cc-d8e59ee4b425/kamu-idaresince-ihale-edilen-spor-kompleksi-ile-sosyal-tesis-yapimi-ve-isletilmesi-isinde-kiraya-verilen-tasinmaz-uzerinde-sozlesme-ve-teknik-sartnameye-aykiri-yapilar-insa-edilmesi http://kamubis.com/decisions/SayistayFinding/be7d3551-9e04-4f27-97cd-0acd687754f8/ihalesi-yapilan-yapim-islerine-iliskin-sigorta-bedeli-ile-sigorta-surelerinin-mevzuata-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eb24648a-4216-4ce9-832a-70b66b30dfb5/dogrudan-temin-yontemi-ile-yapilan-ve-gerceklesmesi-belli-sureyi-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/328cd43f-1bbd-49f8-910d-8f2be5f5f604/su-satislarina-iliskin-hesaplanan-katma-deger-vergisi-hesabinin-su-satis-gelirinin-tahakkuku-asamasinda-kullanilmasi-gerekirken-gelirin-tahsilati-asamasinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/282522e5-29e4-4dab-8507-6977870b6a5a/is-yerlerine-yonelik-cevre-temizlik-vergisi-tarifesinin-belirlenmesi-icin-gerekli-olan-bina-derecelerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/2ae6aa7a-4e0e-4f90-b48d-62e0e44a8f0c/is-yeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-vergi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/eb13cfa6-d62d-4ef0-98a8-0fca2ee90609/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c6bdab12-b92f-4e02-8ea2-1bd218eed2e4/idareye-ait-olan-asfalt-santiyesi-uretim-tesisinin-kurumlar-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/933cb7f9-00d8-4d00-b6de-001c161aaacc/taksi-duragi-yerlerinin-ihale-olmaksizin-bedelsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/17fd8f22-64ba-48a2-98d0-4b91eb473f34/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/426d73ad-1f39-4873-a49b-9ceb76b8cfa5/kiraya-verilen-tasinmazlarin-kira-bedellerinden-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/93215184-2159-4e1f-a9dc-b3d4062541b2/dernek-ve-vakiflara-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/156e14d0-fb69-4dc1-9d49-d87a5cd7bbd6/demirbas-niteligi-tasiyan-varliklarin-tuketim-malzemesi-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/a8584a4b-a501-43d7-996e-9af42995936a/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f9a75478-d22d-4356-a2b3-37dafc29c614/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a182ff2b-018f-4403-9da5-c2614681d1ac/deger-artirici-sayilmayan-harcamalarin-maddi-duran-varlik-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/72947131-86b8-4fbe-9087-1600240af1f1/maddi-duran-varliklara-ait-amortismanlarin-tam-ve-dogru-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b4435e01-2d93-4015-84dd-6b4e42871f81/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1286b367-ec70-4ef4-8775-162522c6e979/tahsis-edilen-tasinmazlara-ait-birikmis-amortismanlarin-net-deger-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ff3b9366-add9-403f-a56e-8daf0ec4414a/zorunlu-arac-mali-sorumluluk-sigortasinin-basamak-ayrimina-gidilmeden-tek-fiyat-uzerinden-alinmasi http://kamubis.com/decisions/SayistayFinding/98c563fc-5e06-47d0-b0e1-aef3b4f807ed/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/dbe49d2d-fa47-405e-a5be-2bdc2f06863b/2022-yili-su-tarifelerinin-kullanan-oder-ilkesi-ve-sosyal-adalet-gereklerine-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/2906e365-2aaf-4f98-9fc4-143c3912d128/sayistay-denetim-raporunun-genel-kurulda-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/07e4d8c8-b38a-4262-ab21-261ce80c25ad/kesinlesen-sayistay-ilam-hukumlerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/067559a5-806d-43f0-89f8-0dc413436e23/idare-aleyhine-sonuclanan-davalara-iliskin-ilamlarin-gereklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-icra-masraflari-ve-faiz-giderleri-odenmesi http://kamubis.com/decisions/SayistayFinding/e88111bc-0822-4a7e-b75e-6b12892125ef/idareye-ait-sosyal-tesislerin-isletilmesinde-tahsilatodeme-islemleri-ile-tesislerin-denetlenmesinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/050e085d-d30b-4fc0-8f36-c69f8240f823/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/588786e7-835d-4f5a-826c-8e2e3355c110/idare-personeline-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/38b5aa90-e1b6-48ad-a547-e740cbc62beb/sondaj-izni-verilen-kuyulardan-cekilen-su-miktarina-ve-bu-suyun-hangi-amaclar-icin-kullanildigina-iliskin-denetimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4a67d519-d38b-4724-8cd9-ff7b6b3a77d3/kaynak-sulari-kira-geliri-tahsilatinin-cok-dusuk-duzeyde-kalmasi http://kamubis.com/decisions/SayistayFinding/84a7225e-5fb2-46e4-b14e-c17983b0223f/endustriyel-atik-su-ureten-isletmelerdeki-atik-su-desarjlarina-iliskin-kontrollerin-duzenli-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f6f54577-729c-4bac-abc9-1b83be3b4907/su-ve-kullanilmis-sularin-uzaklastirilmasi-bedellerinin-genel-kurul-tarafindan-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/48f4e3ec-0f3e-48c4-857d-c7e8506deb8d/gunubirlik-kiralanan-evlerin-abone-tipinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/adc0d99c-a337-4254-8a1b-aec7d207b432/elektrik-enerjisi-tesvikinden-yararlanmayan-atik-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/2d0a6d74-2908-4138-b7c6-2ec0f5e5c43f/akaryakit-alimi-islemlerinde-hatali-uygulamalarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/c53a4928-0e7c-4cb5-996d-cb46d255efd4/ihaleler-kapsamindaki-gecici-teminat-mektuplarinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/06beb7f2-847f-465e-9472-7fc985b9844a/memur-kadrosundaki-personel-icin-kidem-tazminati-karsiligi-ayrilmasi http://kamubis.com/decisions/SayistayFinding/dad41384-00b4-43c8-9119-70bf0b3bd36b/idarenin-yuklenicisi-oldugu-ihalelerde-uygulanan-cezai-islemlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3d9ce115-120c-4a26-97f9-a812e05a1435/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihi-ile-rayic-deger-tespit-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/4adbc93f-cf2a-4194-a7ae-de8c4e1696f7/fiber-optik-kablo-hatlari-ve-altyapi-kurulumuna-iliskin-harcamalarin-ilgili-varlik-hesabi-yerine-dogrudan-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/95b5bec3-4867-4151-9f12-8ca37f447d2f/ucretsiz-su-kullanilan-yerlerde-sayac-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7ff2f0e0-d1ac-4229-8b48-887db2ae6c76/hayvan-barinaklari-icin-mevzuatta-ongorulen-oran-kadar-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f5dc2054-97ba-446f-8d86-3e91375158a0/su-abonelik-bedellerinin-iadesinde-guncelleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aacb1dde-d9ff-4b0f-8545-969e6af35cc0/tasinmaz-kultur-varliklari-koruma-payinin-il-ozel-idaresine-gonderilmemesi-ve-hatali-hesapta-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/adcd0996-f274-4a1b-a7d2-ab73fb0250a5/belediye-tarafindan-acilan-su-kuyularinin-devlet-su-isleri-genel-mudurlugune-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/2b54146d-be34-4824-9084-5af99f0a11b2/mevzuatinda-ongorulen-oranda-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/0d75044d-5d17-401b-a44d-4c3634229d90/fazla-calismada-mevzuatta-belirlenen-sureye-uyulmamasi http://kamubis.com/decisions/SayistayFinding/caf3f2d5-de90-4254-994f-264470a63cdb/maddi-olmayan-duran-varlik-alimlarinin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/7e95affa-a09f-4f7b-9b00-28b3594729a9/kidem-tazminati-odemelerinin-dogrudan-personel-yerine-sirkete-odenmesi http://kamubis.com/decisions/SayistayFinding/b092e747-b752-4bfb-bdb1-e05bbd76cbcb/teftis-kurulu-mudurlugune-gerekli-sartlar-saglanmadan-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/0b759fb1-024f-4e6f-aaaa-1cfcd76f4ae8/belediye-sirketinden-temin-edilen-personel-icin-mudurlukler-bazinda-sirkete-yuklenici-karinin-farkli-odenmesi http://kamubis.com/decisions/SayistayFinding/657849b2-ab5d-4b51-928b-7b09c7ed3e46/belediye-sirketinden-istihdam-edilen-personele-iliskin-duzenlenen-sozlesme-bedelinin-tahmini-belirlenmesi http://kamubis.com/decisions/SayistayFinding/41e030e3-e44a-4189-8858-b25ad037239c/belediye-sirketinde-isci-statusunde-gorev-yapan-personelin-tasinir-kayit-ve-kontrol-yetkilisi-olarak-gorevlendirilmesi-ve-bu-gorevlerin-ayni-kisilerde-birlestirilmesi http://kamubis.com/decisions/SayistayFinding/eb950da4-8ba5-4981-aa01-a07b91170f10/hafta-sonu-tatil-gunlerinde-calisma-ruhsati-harcinin-hafta-tatili-gunlerinde-alinmasi http://kamubis.com/decisions/SayistayFinding/ab7a68bd-c9ea-492d-9e81-0b91b4d3ea23/emlak-vergisinin-hesabinda-bazi-binalarda-asansor-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/28fa1148-39b0-4df2-bd11-6445dc32ebd2/indirim-hakki-olmayan-veya-bu-hakkini-daha-sonradan-kaybeden-bazi-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/a03092b2-037c-4659-9a57-e735f1cdac04/kamu-idaresi-sinirlari-icerisinde-yer-alan-emlak-vergisine-esas-bina-siniflarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/6865d35b-3b2f-4a94-b24a-1d4a256a374b/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/5a3746aa-e939-403d-8f25-32bcfd3d5810/sondaj-kuyulari-ve-bu-kuyulardan-yapilan-su-kullanimlari-ile-ilgili-dsi-ve-buski-arasinda-bilgi-paylasiminin-yeterli-duzeyde-olmamasi http://kamubis.com/decisions/SayistayFinding/eff91f91-df86-4088-9df1-2f74e95096c8/bazi-isyerleri-icin-eglence-vergisi-mukellefiyeti-kurulmamasi http://kamubis.com/decisions/SayistayFinding/37ed46ea-08d2-4511-b644-bb3c897c8865/reklam-isini-mutat-meslek-olarak-yapanlarin-ilan-ve-reklam-vergisi-beyannamelerinin-belediye-gelirleri-kanununda-belirtilen-usule-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/4709ce05-9bd6-4fa0-a9bb-1e2a5af14110/idare-bunyesinde-olusan-ve-bulunan-iktisadi-isletmelere-vergi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/72c242c7-24c8-480d-9e83-b9e87efc4b2b/belediye-tasinmazinin-bedelsiz-olarak-bir-meslek-odasinin-kullanimina-birakilmasi-ve-oda-tarafindan-bu-tasinmazin-dugun-salonu-olarak-kullanilabilmesi-icin-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/3b7527b6-6062-4d90-a059-d51b9bb6fafc/amator-spor-kulubune-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/2819cd87-a353-433c-abc9-b7d7b0cc163b/idare-tasinmazlarinin-diger-kamu-kurum-ve-kuruluslarina-suresiz-olarak-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/5b0b1dff-05f5-4445-9b5c-e7605f73da7f/idareye-hibe-edilen-bazi-urunlerin-tasinir-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/53d5f5c6-4499-4f35-970b-4b760e50d815/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesi-hakkinin-bedelsiz-ve-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/98040d6f-38e9-4340-8022-e9d4397555e9/mal-ve-hizmet-alimlarinin-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/c1f9e841-ad70-4478-ae6c-1c64e05fc56e/bazi-yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/53cf369a-f554-4d50-8460-2b17015f3d15/yapim-isleri-icin-verilen-sure-uzatimlarinda-tum-risk-all-risk-sigorta-policelerinin-bu-sureyi-kapsayacak-sekilde-yenilenmemesi http://kamubis.com/decisions/SayistayFinding/29248398-ea2d-4ff2-8d9e-66842036a164/yapim-islerinde-sartlar-olusmadigi-halde-proje-degisiklikleri-yapilmasi-ve-gerekce-raporu-olmadan-yeni-imalatlarin-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/61b27430-5e55-4068-a624-299d22574560/kacak-su-kullanimina-ait-cezalarin-tamaminin-teblig-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/670ee9c8-817b-437d-8532-d5d848006381/yapim-islerinde-yeni-is-kalemi-miktarlarinin-revize-birim-fiyat-hesabi-yapilmasina-engel-olacak-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7c770e16-757f-40d0-a5ea-896713d1201d/yapim-islerinde-yeni-birim-fiyatlarin-yanlis-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/fd498c00-6ac5-4ab7-b8d7-d8071d9ffb03/kasa-sayiminin-gunluk-yapilmamasi-ve-kasa-sayim-fazlasinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/43aa0d0f-b590-4a1f-b965-181d45e8c9cb/mevduat-faizlerinin-muhasebelestirilmesinde-butce-hesaplarinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9b5ed7dd-fb30-421d-9bb3-aa2df5cfa1dd/vergi-dairesi-adina-yapilan-tahsilatlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/55d68307-619a-4d9e-96f9-01b123941af7/on-odeme-niteligindeki-kredilerin-hatali-hesaplarda-izlenmesi http://kamubis.com/decisions/SayistayFinding/c64defa7-1a96-49f7-b1e8-b34b5bba306b/idare-tarafindan-yilsonu-ambar-sayimlarinin-yapilmamasi-ve-ilk-madde-malzeme-hesabindan-yapilan-cikis-islemlerinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/9e7c7b74-71c5-4d04-94a2-3ca818bdd29b/yollarin-yapim-ve-onariminda-kullanilan-malzemelerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9facf69a-9492-4a08-881c-fa4d4353fe41/idarenin-ortagi-oldugu-sirketlerin-sermaye-tutarlariyla-muhasebe-kayitlarinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/7f35e70f-c3ec-494b-bbb4-31c26e1103d1/idareye-sartli-bagislanan-asfalta-iliskin-meclis-karari-alinmamasi-ve-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/ed0622bc-c130-4502-9608-c11630cdc59e/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-amortismana-tabi-maddi-varligin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/67ae3700-fc46-4d7d-9cab-d0b806dcf9ea/finansal-kiralama-islemlerine-iliskin-muhasebe-kayitlarin-hatali-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/52f74461-bf4f-410b-8032-eba587d350c5/kidem-tazminati-tutarlarinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a1a2b286-d085-4eab-a220-b1e782c91159/devreden-katma-deger-vergisi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8f360c04-9f45-4029-a43a-e670ca61c025/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/22754c8b-1384-4556-ad8f-6470344fd3c1/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamis-olmasi-nedeniyle-mevcut-kullanim-sekli-ve-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/4c683644-f5a5-4910-8013-53ab132b03f9/borclarini-zamaninda-odemeyen-tasinmaz-kiracilari-hakkinda-yasal-sureclerin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/24aa06f4-04f7-45ab-99c3-f61c3099bcf3/tasinmaz-mallarin-kiralanmasinda-cesitli-sorunlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/ad05f66f-2874-4c10-83cd-cd2b214258e5/idare-mali-malzemelerin-kullanimindan-kaynaklanan-sorunlar http://kamubis.com/decisions/SayistayFinding/b5eaa311-7f7f-46d2-9228-5b762d2fd136/site-aboneligi-su-kullanimlarina-itiraz-edilmesi-halinde-uygulanan-indirimlerle-ilgili-somut-kriterlerin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/c775f29d-ac83-4004-9903-43597f0d745a/su-ve-atik-su-tarifelerinin-belirlenmesinde-tam-maliyet-hesaplamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8a6b21bc-234c-4fea-9f81-c4b87eb6172a/sozlesmesi-ve-teminati-olmayan-abonelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3adefe79-4a1b-46bc-be48-ddbd5257f7fa/idarenin-onayi-alinmaksizin-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/b7a4b008-21ca-4b46-a82d-3f486654fc34/yeni-birim-fiyat-tespitinde-kullanilan-rayicler-icin-ticaret-veveya-sanayi-odasindan-onay-alinmamasi http://kamubis.com/decisions/SayistayFinding/fb16ef0c-f5d4-4ad3-9eff-6f859c85613d/yeni-birim-fiyat-olusturulmak-suretiyle-sozlesmeye-dahil-olan-is-kalemlerinin-miktarinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/f4324676-7542-4821-913a-bc7b49e5e7be/mal-alimlarinin-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/6fbf38b7-d64b-449c-9e80-afcd209e46f7/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/f784445d-67dc-433f-b8e0-471988bbeca3/is-sagligi-ve-guvenligi-acisindan-tehlike-olusturan-hususlarla-ilgili-gerekli-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d8639b8d-7e6a-402a-b362-e4d2438d21df/yagmur-sularinin-uzaklastirilmasi-icin-yapilan-harcamalarin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/01abceda-36b1-4e07-bf43-c70c27d953c3/su-kayiplarini-azaltmaya-yonelik-bazi-faaliyetlerin-tam-olarak-yerine-getirilememesi http://kamubis.com/decisions/SayistayFinding/5512949d-cbfb-4c1e-8120-82b980a11094/sondaj-izni-verilen-kuyulardan-faydali-tuketim-miktarina-iliskin-takip-ve-denetimlerin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/c68e715c-3dd3-4c4a-966f-aa55005db980/isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-konut-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/826ef9a7-a127-4ea6-b42c-ab426b99d020/atik-su-abonelerine-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/db1cd7fb-a021-475f-b9d7-bcdf84884a30/sirketin-butce-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/534ff6ae-54a2-4c34-aa05-5180e297e76f/indirilecek-kdv-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ffd7062a-d0b2-4a04-aee3-9f675bc10125/haklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/856fc635-2c60-4035-8acd-340c1037513a/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/ea91b194-d4eb-4d64-9bbc-1f6f9a5a3190/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/58fe8887-99ef-4c7c-b4f1-219f794b038b/canli-muzik-izin-belgesi-olmayan-eglence-isletmelerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1b8b5c9a-1b40-48b7-8b71-d50a6134b4df/akaryakit-istasyonlari-ve-icerisinde-bulunan-isletmelerin-yetkili-idare-tarafindan-ruhsatlandirilmamasi http://kamubis.com/decisions/SayistayFinding/37c78280-ed72-4cbf-aa35-322562d971c8/toplu-ulasim-hatlarinda-calisan-araclarin-isletme-sure-ve-sartlarina-iliskin-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/94513682-6408-4dbd-8b97-8f0daffa410c/bankalararasi-transfer-islemlerinde-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ea52b3b4-74a4-4089-ab99-c4b268c9dd00/guvence-bedellerinin-muhasebe-hesaplarina-alinmasinda-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/43e78c1c-4f6b-43d1-afa2-df1dd5eb038a/devir-tasfiye-ve-paylastirma-komisyonu-kararina-gore-belediyeye-devredilen-tasitlarin-tasinir-envanterine-ve-muhasebe-kayitlarina-alinmasina-yonelik-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4dbdfd7e-7d5c-44ef-9dbd-75916c849749/isgal-edilen-tasinmazlarin-tahliye-islemleri-baslatilmaksizin-ecrimisil-karsiligi-kullandirilarak-ecrimisilin-olagan-gelir-yontemine-donusturulmesi http://kamubis.com/decisions/SayistayFinding/c8bd00f8-cecf-4b8a-81c0-50f2bd184b00/belediye-tasinmazlarinin-derneklere-bedelsiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/e5f15ef2-b428-4d0a-9fd5-0ee66bed764e/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-icin-kamu-ihale-kanununda-belirlenen-odenek-limitlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/51894faa-a5eb-48ed-b86a-8ef8755c5a5c/hizmet-alim-ihalesindeki-yaklasik-maliyetlerin-gercek-piyasa-fiyatlarina-gore-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/5b0fbdb6-e966-4059-9615-6dc3a56ffe8d/kamu-ihale-kanununun-21inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/16303ecf-0fa9-4deb-8de9-1f1b3effd301/yapim-islerinde-butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-ve-koasurans-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d0483ad6-047a-477d-8fc7-0e604279bcae/teklif-birim-fiyatli-yapim-islerinde-revize-birim-fiyat-hesabi-yapilirken-sozlesme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/679ff4f3-f3b2-4c9b-b3bd-20e3b4d0b1fb/sartlari-olusmadan-is-artisi-yapilarak-yapim-isiyle-ilgisi-olmayan-mal-alinmasi http://kamubis.com/decisions/SayistayFinding/2f25159c-2b20-4a94-bf08-4853151aaecf/yapim-islerinde-yeni-birim-fiyat-tespit-edilirken-guncel-mevzuatin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/e7f51696-f9ef-4aba-9c60-49fe123eda6a/devlet-su-isleri-genel-mudurlugu-tarafindan-sondaj-izni-verilen-kuyularin-faydali-tuketim-miktarlarina-iliskin-denetimlerin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/4e990a16-c3a1-4873-b942-b2f2bc69bf61/sozlesmesi-olmayan-bazi-abonelerin-alacak-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/d0630baf-6e65-4f61-8f4d-da3c2cb42d86/endustriyel-atiksu-ureten-isletmelerin-baglanti-kalite-kontrol-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-kirlilik-onlem-payinin-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/50fb1e90-f1a5-4dc8-aa05-7fd6517121a7/buyuksehir-belediyesinden-tahsil-edilmesi-gereken-yagmur-suyu-uzaklastirma-giderlerinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/cfc9bb84-ae89-4726-b92c-e13f1941d9b1/idarece-tahsil-edilen-cevre-temizlik-vergisine-iliskin-paylarin-buyuksehir-belediyesine-ve-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4de772bc-9f31-4179-a80c-fc219bab7a54/yapim-isleri-insaat-sigortasi-butun-riskler-policelerinde-bazi-risklere-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/ef05e16a-6805-4394-8dce-e07af3167475/borclanma-stok-tutarinin-yasal-limitin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/96ab7a12-222a-4a11-ab5e-9c9aeef61edb/icme-ve-kullanma-suyu-tarifelerinin-birim-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1236c8fb-675e-4f60-9c7c-7762d7d72a1e/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5af84f29-e35f-47b6-b4fb-193609838627/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/db4af011-4037-4058-83d4-6f518dcae453/idarenin-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/fafaae56-e7fc-416c-bae7-99cefc74c463/borc-stokunun-borclanma-sinirinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/ebc426fd-2093-4cb8-96b5-7f0e84b6c18c/su-faturalarina-ait-gecikme-zamlarinin-idarenin-mali-tablolarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/a73b8007-06f9-4926-b91d-e59547d1fb82/vadesinde-odenmeyen-idari-para-cezalari-ile-ilgili-haciz-islemlerinin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/939f62ee-0547-4647-b57c-c697a91f34c9/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamis-olmasi-nedeniyle-mevcut-kullanim-sekli-ve-tapu-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/86256727-5069-4076-97af-d8dc0fab60da/birinci-etap-olarak-adlandirilan-sahil-bandinin-kullanim-hakki-olmadan-belediye-tarafindan-isletilmesi http://kamubis.com/decisions/SayistayFinding/8fe9a7b8-580b-4152-b7be-f2ca73db51e8/denizden-doldurma-suretiyle-kazanilan-alanin-belediye-tasarrufuna-birakilmamasi http://kamubis.com/decisions/SayistayFinding/154d6b2b-4c31-400c-adfb-3a0faedfa5f8/ortak-hizmet-projesi-cercevesinde-belediye-tasinmazlarinin-dernek-vakif-ve-kooperatiflere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/a0ddf874-fdfe-4241-a8eb-5ecf9c96cd72/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-idarenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/560376e5-af68-40dd-a5af-83eab7acc733/elektrik-alimlarinin-ihale-yapilmadan-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/976eda3a-c2d5-41ec-aeba-9d4b74303b85/mal-alimlarinin-ihale-usulleri-yerine-kisimlara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/420b8f59-8e6c-475d-8954-e48c5fe7466d/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/51fd8af4-698b-481a-86e8-cfe712f19189/borclarini-zamaninda-odemeyen-tasinmaz-kiracilari-hakkinda-hukuksal-sureclerin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/fdd9a1d4-18cc-48ff-a956-044291fef37d/bos-yevmiye-birakilarak-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/b37a7e3d-74f2-47c9-a5af-fee80f333ce5/bilanco-ile-tasinir-mal-yonetim-hesabi-icmal-cetveli-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/333e6d15-1a5e-4a53-8ae6-e8e3d36ae67e/gider-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/e852752e-7010-4326-99a7-cf61c2d3a108/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d965e6f8-a46f-4169-854d-6d1eff427ff3/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/45a4635e-ea37-4636-8380-ea021a1ce789/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/11f754bc-de1e-4d4d-9cf8-f6ad2cabcb92/taksitli-satilan-tasinmazlarin-muhasebe-kayitlarinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/64343aac-af6a-48b0-ba24-4e5121ccd7ae/tahsise-konu-olan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/62e2f00d-e679-4b7d-90da-e7ba346b1313/kidem-tazminati-karsiliklari-hesaplarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f0c31b45-1fdf-4bb5-8492-cceccbca3bc2/bir-yildan-uzun-vadeli-teminatlar-icin-alinan-depozito-ve-teminatlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/66c83ec8-a82f-4a8e-918b-b43a2b31a27e/hurdaya-ayrilan-stoklarin-muhasebelestirme-islemlerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/1d322e73-ed4d-40c0-bd28-80598f8b6a16/sondaj-kuyulariyla-ilgili-faydali-tuketim-miktarinin-ve-ticari-su-kullanimlarinin-takip-ve-tahsilatinda-bazi-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/be8da931-0c3d-41b4-9376-83938a8a200a/gunubirlik-kiralanan-evlerin-abone-tipinin-is-yeri-olarak-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/7f160b22-cf14-4c61-a8de-a6d8d5b75f74/sirket-iscilerine-odenen-kidem-tazminati-tutarlarinin-sorumlulugu-bulunan-alt-isverenlere-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/daa38b74-481f-4000-ab96-9b93f7ef89bf/uye-belediyelerin-gelir-kesin-hesaplarini-idareye-gondermemeleri-nedeniyle-alacak-ve-gelir-hesaplarinin-olmasi-gerekenden-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/cd5b5d41-15fe-4bbf-a102-4ec914df5e4e/elektrik-alimlarinda-serbest-tuketici-sifatiyla-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7999abe0-6098-4085-b25a-c7de4a6a039d/aralarinda-dogal-bir-baglanti-bulunmadigi-halde-mal-ve-hizmet-alimlarinin-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/e1ad9f53-7b77-451f-a0db-732aa8746977/dogrudan-temin-yontemi-ile-gerceklestirilen-ve-sozlesmeye-baglanan-islerde-taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c87d87ef-fcf3-4066-9f1f-d41cdff20089/odeme-emri-belgelerinin-mahalli-idareler-harcama-belgeleri-yonetmeligi-hukumlerine-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/2c49739c-551e-4757-b0e1-e1e628d68510/ihaleler-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iade-edilmemesi-veya-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0c35c8f2-9cda-4a40-b09c-bd54c55190b8/idare-tarafindan-doviz-hesaplarina-iliskin-olarak-kambiyo-degerlemesi-islemlerinin-yapilmamasi-ve-gonderme-emirlerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/6e322b47-9be9-40ac-b582-cb73217ca3cc/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/bbe27558-4421-4684-98e2-7e1847c0918f/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/160b7106-5fa6-4797-b9dc-31bb64cedbc5/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6fef2fae-8ecb-4779-ad53-07d90502be08/belediyenin-borc-stokunun-limitleri-asmasi http://kamubis.com/decisions/SayistayFinding/5e9db8bc-1951-4b27-bb7d-4759222ff988/belediye-sorumlulugundaki-atiklarin-bertarafi-veya-geri-kazaniminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/63db5c76-e4f6-40a9-a061-78fbe7d65a07/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanconun-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/6e74c127-dfa8-4f5a-88bb-c25973fc3775/idarenin-personel-yonetim-sisteminin-bazi-riskler-barindirmasi http://kamubis.com/decisions/SayistayFinding/86deae69-4e85-45ee-84d1-93cd96d641d2/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi-ve-sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/839f605a-e482-4dd1-a4af-d7c5b29de4c7/krediyle-yaptirilan-maddi-duran-varliklara-iliskin-kayitlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/67c305f8-7629-4e7a-a48a-3a4c2a2c27b8/indirilecek-katma-deger-vergisi-devreden-katma-deger-vergisi-ile-varlik-ve-gider-hesaplarinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3ef86d53-6e63-402d-87f0-e2c2f580b993/maddi-duran-varligin-degerini-artirmayan-giderlerin-varlik-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/ab8d8956-1193-4bdb-a43e-19a42ea1d82c/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/060894db-0f0e-46b8-82ed-e3024649fa1b/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-muteahhitlerinden-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/ae95bf23-fdba-4d61-a975-40706cff7475/kamu-ihale-mevzuatinda-belirtilen-parasal-limitlerin-altinda-kalacak-sekilde-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/a5fd3a5f-a807-4f98-9e11-8e7d329f356e/hakedis-duzenlemek-suretiyle-odeme-yapilan-islerde-fatura-isteme-surelerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/c5526df8-cc5f-4b8a-95ae-a04e53f9b580/belli-bir-sureyi-gerektiren-yapim-islerine-iliskin-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6844fe76-4911-435f-8bf7-0e7585be1a47/bazi-yapim-islerinde-butun-riskler-sigortasinin-baslangic-ve-bitis-tarihlerinin-sozlesme-ve-yapim-isleri-genel-sartnamesine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/21b4c4aa-2c8b-4f8c-ac0c-d7ecbf732d18/belediyenin-aktif-olmayan-ve-gorev-alaninda-faaliyet-gostermeyen-bir-sirkette-ortakligini-surdurmesi http://kamubis.com/decisions/SayistayFinding/75979524-a7c3-4085-a1eb-67bc8887b324/yapi-ruhsati-olmadan-kullanimina-devam-edilen-binalardan-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/f570735d-047d-4e96-a262-4e44c4b285e2/indirimli-emlak-vergisi-hukumlerinden-yararlanan-mukelleflerin-takibine-yonelik-kontrol-mekanizmasinin-olmamasi http://kamubis.com/decisions/SayistayFinding/2efcda98-679e-4056-9a1a-e8e96c59bc9f/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/4d1b2586-fdb4-488d-baba-c3152115d634/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerine-iliskin-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4a19bd91-8606-4701-a6a6-0840ddf59af2/canli-muzik-yapan-isyerlerinin-eglence-vergisi-mukellefi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b99d97b-af02-4a85-be1d-ccd313f0c5bc/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-il-ozel-idaresine-suresinde-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/f24d09e0-abcc-485f-8937-8aa56c1f2738/belediye-calisanlarindan-bazilarina-bir-yilda-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/aa291acf-8a45-4cfe-9db5-8506f820c729/idarenin-mulkiyetinde-olan-tasinmazlar-ile-tasarrufu-altinda-bulunan-yerlerin-ecrimisil-karsiligi-kullaniminin-olagan-uygulama-haline-getirilmesi-tahliye-islemlerinin-baslatilmamasi-ve-ecrimisil-tahakkuk-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/0974f8e3-0f53-4b15-bd91-aa789ee42fc3/merada-tarimsal-faaliyette-bulunulmasi-ve-ruhsatsiz-bina-insa-edilmesi http://kamubis.com/decisions/SayistayFinding/b2f3f7b6-5b01-4f83-95bc-e18acf090efc/kira-odeme-yukumluluklerini-sozlesme-ve-sartname-hukumlerine-uygun-olarak-yerine-getirmeyen-kiracilarin-sozlesmelerinin-feshedilmemesi http://kamubis.com/decisions/SayistayFinding/590a235f-0f66-429c-b3e7-dc27fa8444d7/kiraya-verilen-idare-tasinmazlarinin-yillik-kira-bedeli-artislarinda-sozlesme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d19de30e-5585-4f7b-8097-4f25971e45b7/tasinmazlarin-kiraya-verilmesi-ve-isgalli-kullanimlarinda-tahmini-kira-bedeli-ve-ecrimisil-hesaplamalarinin-sozlu-alinan-bilgilerle-yapilmasi-ve-dayanaklarin-dosyalarinda-saklanmamasi http://kamubis.com/decisions/SayistayFinding/80b796b8-6e61-4f44-9bda-5c2bafecf7c2/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/ee6a9538-11c1-44cd-8aac-6cd2125d16df/mal-alimlari-ile-yapim-islerinin-parasal-sinirlarin-altinda-kalacak-sekilde-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/6a03c071-559e-4a79-93bc-016e48f72bc4/belediyenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-kamu-kurum-ve-kurulusu-niteliginde-olmayan-tuzel-kisilere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/fd7a4636-0ec8-4b48-9694-2250b11cfcbb/belediye-tasinmazi-uzerinde-vakif-universitesi-lehine-irtifak-hakki-tesis-edilmesine-iliskin-protokol-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2b5f8b93-aa8a-4319-b07d-d9422dfaf373/butce-ici-isletmenin-muhasebe-uygulamalarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/2aca237f-18ad-47db-8b20-349ad07d0265/yol-yapiminda-kullanilmak-uzere-alinan-malzemelere-iliskin-yapilan-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/ce14d2f7-8b68-4ac2-b358-b5a9d4b3a697/kamu-haznedarligi-genel-tebligine-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/d21bb33e-4244-4390-98ec-3af1e304d04a/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/a001a0a6-5f9b-423d-849d-5f01a3446ed9/idarenin-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinda-kayitli-tutar-ile-ilgili-sirketlerde-kayitli-sermaye-tutarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/b52397d9-19e5-4171-9926-0fa711de574b/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a6aa9321-76bc-48af-89be-9e72425c71c2/hakedislerden-kesilen-gecici-kabul-noksanliklari-tutarlarinin-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/e5d7f046-00b9-4988-9fd7-d1da7a135590/mevduat-faiz-gelirlerinin-butce-geliri-hesabina-hatali-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/ed305e55-4b46-43ca-b65a-d0a473d9ac9d/tasinmazlarin-envanter-calismalarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/bb67eefc-4fc3-4090-b4e9-96e5a89ac2d2/kidem-tazminati-karsiliklarinin-eksik-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e08ff831-7c15-4562-99c7-b8540af8e4a7/gecikme-zamlarinin-idarenin-mali-tablolarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8f2bc468-b826-459c-a0b9-5f41ce70858b/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-varliklarin-satis-isleminden-sonra-muhasebe-cikislarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a43430d3-bbf1-41f9-9868-730e9c16d3ed/baska-kamu-idarelerine-ait-tasinmazlar-icin-yapilan-bakim-onarim-harcamalarinin-yapilmakta-olan-yatirimlar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/0c199863-d8c9-4e39-9db0-422b04606f5f/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c364705f-8e75-4ff6-80f2-bd40fe487f8b/suresi-gectigi-halde-idare-tarafindan-kesin-kabulu-yapilmamis-yapim-ve-onarim-islerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/31ccc9c0-29d6-465a-ad03-315ffdbbc88d/mal-ve-hizmet-alimlarinda-avans-ve-kredi-kullanimi-islemlerine-sik-basvurulmus-olmasi http://kamubis.com/decisions/SayistayFinding/e1385544-8e8f-45f1-8f28-1adcabba2abd/kuruma-ait-tasinmazlarin-deger-tespit-calismalarinin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/5fc039db-a5bb-43f9-861d-609b8152f77e/tahakkuk-etmemis-olan-iller-bankasi-kredi-faizlerinin-gider-tahakkuklari-hesabina-kaydedilmis-olmasi http://kamubis.com/decisions/SayistayFinding/3eee7e87-06f3-4b16-975f-54361fc2230e/cevre-sehircilik-ve-iklim-degilsikligi-bakanliginca-gonderilen-afet-yardimi-odeneklerinin-gelir-olarak-kaydedilmis-olmasi http://kamubis.com/decisions/SayistayFinding/27c3cb5a-7916-430b-be89-79ad7cf1d263/butce-ici-isletme-faaliyetlerinin-saymanliklar-arasi-islem-olarak-kaydedilmis-olmasi http://kamubis.com/decisions/SayistayFinding/2810a794-6754-4832-8b3a-9cb86dbe21bf/avukatlik-vekalet-ucreti-dagitiminda-belirlenen-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/083ff321-7b67-49f8-b845-2a7c518c229e/dolu-olan-mudur-kadrolarina-vekaleten-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/275046da-6df9-4d2f-975c-b79254742287/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/98c44340-9290-4125-a7da-87ea656cdae0/personel-gorevlendirmelerinin-mevzuata-aykiri-olmasi http://kamubis.com/decisions/SayistayFinding/208d82dd-8801-43d6-8b57-546b8588133d/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/89b9966d-7556-490e-adb2-f79d0c4dab22/yapim-isi-alimlarinda-odenen-ek-fiyat-farki-tutarlarini-kapsayacak-sekilde-butun-riskler-sigortasinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/887b9d6d-56a5-4db6-a77e-3ebf57d91aca/imar-kanunu-uyarinca-alinmasi-gereken-otopark-bedelleri-icin-ayri-bir-banka-hesabi-acilmamasi-ve-buyuksehir-belediyesinden-tahsilat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6ee4370e-ad2a-48a4-b52b-c4b2148c66dc/tahakkuk-eden-bazi-belediye-gelirlerinin-tahsilattahakkuk-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/283bc3e1-a000-4bab-8da1-e74c32144cac/muafiyet-ya-da-indirim-hakki-bulunmayan-bazi-gruplara-ucret-karsiligi-sunulan-hizmetlerde-indirimli-veya-ucretsiz-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/505b7292-4e4a-40ed-8d8b-7a8af48e62ec/dernek-binalarina-ait-cevre-temizlik-vergisi-mukellefiyetlerinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/f6cbb2dc-453b-47c9-9611-3360ccf2a4d5/is-yeri-calisma-ve-acma-ruhsati-olmayan-yerlere-iliskin-gerekli-cezai-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0391680d-78ab-466b-a2f2-24c9c08fce94/tadilat-ruhsatlarinin-emlak-vergisi-tahakkuku-yapan-birime-bildirilmemesi-nedeniyle-belediyenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/bffb2ca5-c208-4ff5-b874-8e7790a3aa7c/emlak-vergisininin-tespitinde-dikkate-alinan-binalarin-insaat-siniflarinin-gercege-uygun-sekilde-belirlenememesi http://kamubis.com/decisions/SayistayFinding/c9496325-b722-4df3-8d3d-663e2ac81bf0/imar-programi-kapsamina-alinan-alanlarda-emlak-vergisi-alinmasinin-durdurulmasi-uygulamasina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/365e93e8-eb91-4503-974c-39bf70a636f8/sit-alani-icerisinde-kalan-bazi-tasinmazlarin-yapi-kayit-belgelerinin-bulunmamasina-ve-yikim-karari-alinmasina-ragmen-gerekli-yikim-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1cdd6ee-4762-4b0c-ba6a-e22ee243ffc9/yikim-karari-alinan-yapilarla-ilgili-olarak-gerekli-hukuki-surecin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/80045c91-b6a7-4264-add9-66d25774c145/pesin-tahsil-edilen-kira-gelirlerinin-donem-ayirici-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/b1d296d7-3ad5-463c-9b35-abd189cbe7b8/su-kayiplarinin-onlenmesine-iliskin-bazi-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/a022d5b0-7b87-444e-86df-6ec65d7fee5b/gerceklestirilmesi-belli-bir-sureyi-gerektiren-dogrudan-temin-islerinde-sozlesme-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/6d6ae2cc-b94f-40fc-8712-52dd4f5fdd6d/yapim-islerine-iliskin-insaat-sigortasi-butun-riskler-policesinde-muafiyet-oranlarinin-mevzuatta-ongorulen-sinirlardan-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/cb9dabbe-8638-4e9f-9d2f-b938e993e781/yapim-islerine-iliskin-insaat-sigortasi-butun-riskler-policesinde-sigortacinin-sorumluluk-baslangic-tarihi-ile-isyeri-teslim-tarihinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/562c259a-0f7d-4731-9c9c-7b49c8153e1f/sayistay-denetim-raporunun-genel-kurulda-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/be8689c2-4475-481e-ac12-60d52c2aedad/sayistaya-verilmesi-gereken-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/87a9ef01-d267-4fbd-a077-f87d5150e5e5/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/61507267-0ef8-4c56-aa5f-eeb8c483934d/kres-hizmeti-ucretlerinin-teblige-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/707bb34d-fc5b-451e-92d7-937565be6336/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0cbb38ec-1b7e-445c-a59c-fb7a7b89e4fa/telekomunikasyon-altyapi-ve-sebekelerinden-alinan-gecis-hakki-bedellerinin-eksik-tahakkuk-ve-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/c915d847-a9ab-41bb-862c-253a8f0f806d/isgal-harci-tahakkuklarinin-sozlesme-ile-duzenlenerek-soz-konusu-alanlarin-kalici-olarak-tahsise-donusmesi-ve-pesin-tahsilatin-saglanamamasi http://kamubis.com/decisions/SayistayFinding/cf3cc0af-e4f9-4723-b78e-6c038610369b/muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/28db6ba6-a7db-4fea-ac87-0dc11e977422/vergi-hatalarinin-duzeltilmesinde-zamanasimi-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6bd6cb5b-782d-4a7f-9af0-ffc884482a14/idari-para-cezalarinin-yapilandirilmasina-iliskin-islemlerin-mevzuata-uygun-olarak-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/cc0ac6dc-9300-491c-a0be-a59958dc074f/suresinde-verilmeyen-ilan-ve-reklam-beyannameleri-icin-mevzuatta-ongorulen-cezalarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/212a454c-de40-49eb-be31-8f030c20dd18/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d3c8d0a8-297f-424d-9bde-23a291a33c92/is-yerlerine-yonelik-cevre-temizlik-vergisi-tarifesinin-belirlenmesi-icin-gerekli-olan-bina-derecelerinin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/1f36cc05-8ac1-4663-bf96-57fd8b8a80ae/ust-hakki-tesis-edilen-tasinmazlar-uzerindeki-yapi-maliklerine-emlak-vergisi-mukellefiyeti-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/d393c833-abac-4595-94ab-8e7b9069ffb1/binalara-iliskin-emlak-vergi-degerinin-tespitinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/00405d97-14f3-4e3d-b365-acb5ad5ff622/biletle-girilmeyen-eglence-yerlerinin-mukelleflerinden-eksik-tutarlarda-eglence-vergisi-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/d5e70c74-acc2-472e-9a3e-b764e10f51ce/reklam-alanlarinin-isletilmesinin-ucretsiz-olarak-spor-kulubunun-vakfina-devredilmesi http://kamubis.com/decisions/SayistayFinding/3977515f-b414-4752-9290-8113b232e145/tasinmazlarin-kira-artislarinin-sozlesme-hukumlerine-uygun-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/79c2f525-d409-44ff-a68d-304b01df9eca/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/f4143a65-e4f4-40ba-8c4d-df691a885f7e/parasal-limitler-dahilinde-yapilan-mal-alimi-hizmet-alimi-ve-yapim-islerinde-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/9ba551a4-3eff-425a-955f-c0fa56b7bccd/yuklenici-tarafindan-idare-onayi-alinmadan-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/568ee4d9-a849-4fe8-9d3d-a2ebbc8cb173/gecici-kabul-sartlarini-tasimayan-yapim-islerinde-gecici-kabulun-yapilmasi http://kamubis.com/decisions/SayistayFinding/8c0bdfac-e04c-434e-8446-3d095e9d6f12/kismi-mal-teslimi-yapilan-sozlesmeler-kapsaminda-muayene-islemlerinin-toplu-bir-sekilde-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/a26dcb43-0a0d-464f-a03d-425e6a0b5375/ihale-kapsaminda-is-artisi-gerceklestirilmeden-ayni-mahiyette-olan-ihtiyacin-sozlesme-duzenlenmeksizin-dogrudan-temin-ile-karsilanmasi http://kamubis.com/decisions/SayistayFinding/8231545d-bd63-4c50-97c5-91f89b920dc0/mevduat-faiz-gelirlerinin-butce-hesaplarinda-brut-tutarlar-uzerinden-izlenmesi http://kamubis.com/decisions/SayistayFinding/42a73aa4-e188-4455-94ef-475a8bcd72b7/tasinmazlarda-cins-tashihinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/3b22d5ed-9d88-4675-80dd-8d0eaf388997/yonetim-bilgi-sisteminin-kapsamli-olmamasi-ve-kontrol-faaliyetlerinin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/b0bd98ca-46a9-455a-b2ab-cef331004f6a/kidem-tazminati-karsiliklarinin-dogru-ve-tam-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/7361281d-613c-450b-8750-d1c8ee4608da/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/19150ddc-a6a1-4d19-8758-8e4285f5475a/tasinmaz-kayitlarinin-maliyet-veya-rayic-deger-esas-alinmadan-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/1264b6d9-2161-44e7-98b0-f03861a2c97b/depozito-ve-teminatlarin-verilen-depozito-ve-teminatlar-hesabina-kaydedilmesinde-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/d9d52103-2f65-4a3e-b8f0-abbc4dd4b9b2/idare-alacaklarina-iliskin-yonetim-bilgi-sisteminden-elde-edilen-verilerle-muhasebe-sisteminde-yer-alan-verilerin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/9b382502-3bc8-45b7-8787-dd8221fbf3ac/yillik-butce-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b1e90524-9272-4d83-aec8-477ec767f6eb/olagan-genel-kurul-toplantilarinin-kanunda-ongorulen-surede-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c619707b-ce09-4879-a9a4-b259a37843d1/sirket-faaliyetlerinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/6819cdcd-339a-4157-a90d-00fd86d2277e/yapim-islerinde-verilen-sure-uzatimlarinin-somut-veriye-dayanmamasi http://kamubis.com/decisions/SayistayFinding/88067558-95fd-4b8f-ba28-a1c4c57edd0b/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7cb4a6db-03c2-4037-886b-2686feb9571e/yapim-islerinde-all-risk-sigortasinin-yapim-isleri-genel-sartnamesine-uygun-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/ce417cc2-9305-4328-851f-efc59ffa276f/yapim-ihaleleri-geregi-verilen-tasinirlarin-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/75968250-00ed-42a9-8323-7d2ed5bfd0a6/veteriner-tibbi-urunlerini-tedarik-eden-yuklenicinin-gereken-sartlari-tasimamasi http://kamubis.com/decisions/SayistayFinding/ffeb183a-dfbe-4dc7-8965-21f7036c3c69/avukatlik-vekalet-ucretlerinde-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/b1dc4354-ae9c-4f05-973c-2634fa3bc032/tasinmaz-kiralamalarinda-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/f14d20c4-135c-462c-b26f-62b3dfc19df5/tasinmaz-kiralamalarina-iliskin-sartnamesozlesmede-belirsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/862d0b46-3f38-442c-ac67-9ed076b109a9/kamulastirilan-yerlerle-ilgili-emlak-vergisi-tarhinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8e2cdef4-7681-4cd2-b596-b25ac45cddd4/tasit-devirlerinde-hazine-ve-maliye-bakanligindan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/31b6537f-e187-4650-967e-9ec630fec884/personel-calistirilmasina-dayali-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/0cecc081-aefb-4a4f-be8f-ca7c0ee5a775/ortak-hizmet-protokolunun-kanuna-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/4906f342-b410-45eb-9822-d43b7a69c0e5/kabulu-yapilan-yapim-islerinde-idarenin-mali-olan-bina-ve-barakalarin-teslim-alinmamasi http://kamubis.com/decisions/SayistayFinding/63839dd6-0a80-4af2-858a-28523017d514/istisna-kapsaminda-olmayan-alimlarin-ihale-yapilmaksizin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/e3232175-0a39-4c7d-b9bd-62063b403c2c/imara-aykiri-yapilarla-ilgili-yikim-surecinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/b63511d0-ae47-460f-b638-084b41dec350/il-disina-geziler-duzenlenerek-giderlerinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/b3737f05-f605-47aa-85fa-e297bfcf43d1/belirli-sureyi-ihtiva-eden-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi-ve-is-bitim-surelerine-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/4bca1257-a206-4f90-9244-538c7c49a9b7/toplu-ulasim-destegini-belirlemeye-iliskin-olcutun-bulunmamasi http://kamubis.com/decisions/SayistayFinding/43075769-c2dc-4f04-9da6-5d45e942e723/servis-calisma-hakkinin-ihale-yapilmadan-surdurulmesi http://kamubis.com/decisions/SayistayFinding/302be412-cf7d-4365-888c-5cb6d357439e/halk-otobusu-hatlarinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/083867fa-0ae8-4918-a979-79cbcd2e6c24/isyeri-acma-ve-calisma-ruhsati-alinmadan-faaliyette-bulunan-isyerlerine-iliskin-islemin-gerektigi-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8bdf88b0-fad4-4bdf-a6c7-34f68eec5286/kati-atik-depolama-alani-ile-ilgili-sinirli-ayni-hak-tesisinde-sartname-ve-sozlesmeye-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/51250c68-9e44-41b6-a886-e1b00ca58d50/parkomat-yerlerinin-kira-suresinin-uzatilmasi-ile-kiralamaya-iliskin-sartnamede-belirsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/c5aa835a-4863-453e-a8e8-69875dd224c4/hafriyat-topragi-ile-insaat-ve-yikinti-atiklari-ile-ilgili-ucretin-belirlenmemesi-nedeniyle-kurumun-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/a8518732-3102-488e-9f85-124d2882fa06/kurum-lehine-hukmedilen-vekalet-ucretlerinin-tahsilinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/70d18e2b-284d-44b7-8b0e-64a46d8deb6e/su-tesisleri-ve-kanalizasyon-harcamalarina-katilma-paylarinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9db4d1c7-cc52-44da-a6d3-49062d2dde9b/emlak-vergisi-hesabinda-kalorifer-farki-ile-ilgili-calisma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3145d9e9-60dd-449b-9323-1ca20c83d862/mevzuatta-ongorulen-sartlarin-gerceklestigine-dair-tespit-yapilmadan-kira-alacagindan-vazgecilmesi http://kamubis.com/decisions/SayistayFinding/da5808bf-33d7-4112-86d8-16315877948f/emlak-vergisi-hesabinda-asansor-farki-ile-ilgili-calisma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a579f1c6-ea4c-4020-a618-91d39af5c90e/eczaneler-tarafindan-isyerlerinde-kullanilan-levhalarla-ilgili-olarak-ilan-ve-reklam-vergisi-tahakkukunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/498d6201-f3ab-4edb-bb1a-cbafd29d843e/canli-muzik-yapilan-yerlerden-eglence-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/a8559eb2-8d6e-4e48-8b88-ba3509a5eb30/isyeri-olarak-kullanilan-dairelerin-emlak-ve-cevre-temizlik-vergisinin-hatali-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/df4b932d-c941-436d-9b21-2998d71b0b79/faal-olan-isyerlerine-ait-belediye-gelirleri-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/efb280c0-6003-4314-b1c7-8b03674a6fc7/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi-ile-kanuna-uygun-olmayan-hukmun-konulmasi http://kamubis.com/decisions/SayistayFinding/da167fa0-cff5-4621-8b4d-b6c2d4a73c63/sosyal-denge-odemelerinden-yararlanan-personelden-sosyal-denge-tazminati-aidati-kesilmesi http://kamubis.com/decisions/SayistayFinding/4075f676-4e13-4597-aa78-a0e7a6f16f1f/kati-atik-birligine-yapilan-gorevlendirilmelerin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/a93a15a8-3230-40ff-950e-cc322c8efb40/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9fda728b-3fa5-4844-b50f-41021e4f80fd/dolu-kadroya-vekalet-ettirilmesi-ve-vekalet-ettirilen-kisinin-harcama-yetkisini-kullanmasi http://kamubis.com/decisions/SayistayFinding/c47535ed-d4cd-450b-8e60-43440526e54e/dernek-tarafindan-kullanilan-tasinmaza-ait-kira-giderlerinin-belediye-butcesinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/bff4978c-a25b-4e71-9823-fcf54c8756e2/belediye-birimleri-ile-ucretsiz-su-kullanilan-yerlerde-sayac-bulunmamasi http://kamubis.com/decisions/SayistayFinding/55fdda90-6400-4bf7-8865-1666a44e236f/tasarruf-tedbirlerine-aykiri-olarak-basili-yayin-alinmasi http://kamubis.com/decisions/SayistayFinding/b5c9fe7f-9b4f-4b9a-b83a-66aef63f5506/toptanci-halinden-satin-alinmayan-veya-toptanci-haline-bildirilmeyen-mallari-tasiyan-veya-depolayanlara-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/7e86e88f-d80c-40e2-aada-167d8a50d7d9/toptanci-halinde-bulunan-yerlerin-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/84c468f9-f8e9-4c50-b963-0e43158e4d4e/belediye-yonetimindeki-hallerde-bulunan-isyerlerinden-alinan-teminatlarin-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/98a9655a-0b98-47d8-961f-1e9ea1dacd40/hal-isletmelerinde-ayni-kisilere-birden-fazla-isyerinin-verilmesi http://kamubis.com/decisions/SayistayFinding/fe238de7-7e3a-4ebd-b14b-610d9da8f27c/pazar-yeri-tahsis-ucretinin-tahsilatinda-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/d80a4ca5-07c2-4d45-b7f1-f1542d9d6788/pazar-yerlerinde-ayni-kisilere-ikiden-fazla-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/0eb94047-521a-4dae-9ced-d3eccb15dd89/guvence-bedeli-iadelerinde-hatali-uygulamanin-olmasi http://kamubis.com/decisions/SayistayFinding/e96ecdc8-ca8d-4b9a-8b4a-f1789ada286b/tasinmazlara-iliskin-kayitlarin-mevzuata-uygun-tutulmamasi http://kamubis.com/decisions/SayistayFinding/9e92b88d-e682-4d2c-ae82-15b037d31810/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e2bf0cd2-efaf-4c87-bfc4-1f948eaeb617/hizmet-alimi-sozlesmeleri-kapsaminda-calistirilmakta-olan-iscilerin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/c8f96d50-e2eb-4aaf-8158-edcffd74570e/bilgisayar-yazilimlarinin-tamaminin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4a1a9462-53dc-430b-b875-b6332ebc983e/kamu-idaresi-tarafindan-alinan-danismanlik-hizmetlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/7497bb9f-042b-462e-be1c-e0e994114fcb/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/8ce27791-bcf5-429b-a53f-bb132b8de8aa/belediyenin-bazi-dolu-mudur-kadrolarina-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/de4318f4-caf3-4afe-b1d2-bc05e33bec1e/parasal-limitler-dahilinde-yapilan-mal-alimi-ve-yapim-islerinde-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/4f5a516b-5656-4a9a-a92e-3037e0ee4fb9/kamu-idaresi-sinirlari-icinde-bulunan-atm-alanlarinin-ucret-tarifesindeki-bedeller-uzerinden-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/5b1acedf-6a70-4c34-935b-720b19e19b0c/isyeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/ee9a3c98-d540-4336-8c1b-f51ff3dd384c/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/93ccd2d8-98a2-4cb4-abad-3da4f90094ac/idarenin-islettigi-cocuk-gunduz-bakim-evleri-icin-idare-butcesinden-harcama-yapilmasi-ve-ucret-tarifesinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/2c962ded-6e84-4287-9199-a2b3aacb38ea/idare-tarafindan-yapilan-mal-ve-hizmet-alimlarinda-teknik-detaylarin-aciklanmamasi http://kamubis.com/decisions/SayistayFinding/c1627287-b5f6-4900-bc2c-a63ed422a94a/hizmet-alim-suretiyle-edinilen-tasitlarda-tasarruf-tedbirleri-genelgesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3ae44881-9dc7-48c4-b922-d761ab0a2083/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1cbf1f9b-ff06-4c6d-8256-81589d1d0e1d/ecrimisil-karsiligi-kullandirilan-bazi-tasinmazlarin-ecrimisil-bedellerinin-tespitinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/41dcb2e8-c584-4b22-b29c-6eef4367d13e/dogrudan-temin-yontemiyle-yapilan-alimlarda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/4464982e-4dab-4767-8e7d-e862f49a7bc7/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/272cba8f-30fd-41d3-9fe7-bc64be4fd99b/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/002442a2-03e3-4855-bfc6-e9f8c76c8e34/haczedilemeyen-gelirlerin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4fb78ebe-445f-433b-8cdf-87f5b088de71/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/44a52727-b022-485a-9d0c-d1d412c4c297/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c7f13b2c-e950-42d2-b4df-e9fd5e5471e8/gecekondu-fonundaki-paralarin-fonun-amaci-disindaki-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f22a9ff1-344d-4b25-8adf-ebb31ce03a12/tatil-gunlerinde-calisma-ruhsat-harci-tahsil-edilmesi-gereken-isyerlerinin-tespit-edilmemesi http://kamubis.com/decisions/SayistayFinding/7c94b60d-b6e1-4b66-ba21-d2cf50f73a7f/kalkinma-ajansi-payinin-suresinde-aktarilmamasindan-dolayi-gecikme-zammi-odenmesi http://kamubis.com/decisions/SayistayFinding/f12e53d1-94d0-4a4a-9552-32ae857ef13d/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi-ve-ecrimisil-tahsilat-oraninin-dusuk-seviyede-olmasi http://kamubis.com/decisions/SayistayFinding/f4826d96-ce1d-44f2-93b8-59873bd654b5/banka-kartlari-ve-kredi-kartlari-ile-yapilan-tahsilatlarin-idarenin-kamu-sermayeli-banka-hesaplarina-mevzuatta-belirlenen-surelerde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/dd96893b-697d-42bd-ad76-e33afd89453a/tasinir-mallarin-mevzuatina-uygun-muhasebelestirilmemesi-nedeniyle-tesis-makine-ve-cihazlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/dc285109-e55c-4226-82c3-33f11e2cee6b/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi-ve-bu-hesabin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5f62ab20-4de0-42ee-8e80-4ea843e2b2f4/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/8f7c5332-3889-4647-9da7-26d2298e0126/hurda-islemlerinin-saglikli-bir-sekilde-yurutulmesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/29d1bc90-c98f-4297-a361-9f189639b2e6/kamu-idaresi-tarafindan-sartli-bagis-olarak-alinan-tasinmazin-imar-durumuna-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1da7c648-d145-48f4-a255-ea3d676e27b3/kamu-idaresine-ait-tasinmazlarin-tahsis-yapilabilecek-kamu-idareleri-arasinda-sayilmayan-sirketlere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/cb4fe456-084e-451a-984e-26bb0a04201b/gecekondu-fonunun-kullanilmasi-ile-yine-ayni-fonun-gecmis-yillara-iliskin-takip-ve-tahsilinde-hatali-islemlerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/9ac3adfe-70ec-4955-9d40-e9e896707026/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/94dd4ff4-b389-460e-8a26-35276b6865a6/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/edae66b4-476c-41fd-b82f-c7c1901b5746/hazineye-devri-gereken-tasinmazlarin-devredilmemesi http://kamubis.com/decisions/SayistayFinding/623262c6-a534-4272-9dff-f1e9606f1fdd/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/00c6ad15-3ad1-4b2f-8cee-569d8a921162/yapi-ruhsati-asamasinda-kamu-idaresince-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesince-tahsil-edilmesi-ve-kamu-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6693730b-da4d-4ae7-b1fc-da8ee5715aec/gecici-gorevlendirmede-kanuna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f849f438-db28-4d1a-98e8-20d5c14df6cb/sosyal-denge-sozlesmesine-sozlesme-konusu-olmayan-hukumler-ile-kanuna-aykiri-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/7f69a7bd-f97c-4cd1-9132-86a2b561aa35/otopark-isletme-hakkinin-sirket-tarafindan-minibusculer-odasina-kiralanmasi http://kamubis.com/decisions/SayistayFinding/6f7fa0d9-63f9-4970-99f1-2ede5fd198d2/mevduat-faiz-gelirlerinden-kesilen-gelir-vergisi-stopajinin-giderler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/3e8e3aca-c076-4f18-8cab-f4233ecca49a/kesinlesen-sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/02be8a06-2fbd-4f4d-957c-c2f523495ad2/onceki-yillarda-gerceklestirilen-bazi-mal-ve-hizmet-alimlarinin-cari-yilda-butce-emanetlerinde-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/5a9c69ec-cffb-40c0-ac8b-2d3b8914357c/duran-varliklarla-ilgili-muhasebe-islemlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/03638d10-9bf7-4bc4-999b-1b815806e095/depozito-ve-teminatlarin-alinan-depozito-ve-teminatlar-hesabina-kaydedilmesinde-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/455f835f-b50d-4c55-bbe8-182706676db2/tasinmazlarin-tahsis-islemlerine-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/eacac7b5-3289-4495-9954-c5be1d735d65/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/00f1e00f-19c9-440e-b8bd-8b0e22809527/sirkete-devredilen-otoparkin-faaliyete-suresinde-gecmemesi-nedeniyle-belediyenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/9383c720-7f0c-495d-968e-f42472759108/buyuksehir-belediyesinin-isletilmesini-devrettigi-otoparklardan-sirketin-ucretsiz-yararlandirma-yapmasi-ve-boylece-belediyenin-gelir-kaybi-olusmasi http://kamubis.com/decisions/SayistayFinding/0d25e55c-d31f-4d3a-be3e-8292497752d6/sonuclanan-ihaleleri-imzalamayan-istekliler-hakkinda-mevzuat-hukumlerinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/13f364b5-c93f-499f-aeeb-0ca5e1ddf064/iki-ilce-belediyesinden-devrolunan-toplu-tasima-hatlari-ile-ilgili-uygulamanin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/d354aa1a-7fd6-4ae5-9c77-5b955866d21e/kamu-idaresince-satilan-arsalarin-muhasebe-cikislarinin-kayitli-degeri-uzerinden-yapilmasi-gerekirken-satis-degeri-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/6d221d28-d0d8-4ddf-99f3-cf3792863fb2/belediye-sirketinden-dogrudan-hizmet-alimi-suretiyle-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/aa1192df-4f25-4ea3-9c38-00e4233baa4b/kamu-idaresinin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/cec909fd-d4ca-49df-9561-b3f9c480ddad/kamu-idaresi-tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-muhasebe-verileri-arasinda-tutarsizlik-bulunmasi http://kamubis.com/decisions/SayistayFinding/4afd7f22-1471-413e-9a38-6152e82d136f/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi-nedenleriyle-gercege-uygun-amortisman-ayrilamamasi http://kamubis.com/decisions/SayistayFinding/a8518791-fb44-48b3-bf8b-a5736f7cd2b0/gelirlerden-alacaklar-hesap-gruplarinin-gelir-servisindeki-kayitli-tahakkuk-tutarlari-ile-mali-tablolardaki-tahakkuk-tutarlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/4a16abf1-1729-4429-be1a-7a5549f61c80/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0acba351-e5ff-435a-9da6-cea182206c7e/kamu-idaresi-tarafindan-uretilen-mal-ve-hizmetlerin-belediye-personeli-ve-belediye-meclisi-uyelerine-indirimli-veya-bedelsiz-sunulmasi http://kamubis.com/decisions/SayistayFinding/005059da-b754-439f-a275-a6a8baa93bc0/dikili-ilce-belediyesi-tarafindan-10-yilligina-ihale-edilen-sehir-ici-halk-otobuslerine-sure-bitiminden-itibaren-her-hangi-bir-bedel-alinmaksizin-tasimacilik-hakki-verilmesi http://kamubis.com/decisions/SayistayFinding/9ad784af-9002-4b7b-b84f-cd6969dd3f83/bergama-ilce-belediyesi-tarafindan-10-yilligina-ihale-edilen-sehir-ici-halk-otobuslerinden-bilet-bedeli-ile-ihale-bedelinin-bir-kisminin-alinmamasi http://kamubis.com/decisions/SayistayFinding/56c30fb0-27ee-42d7-b4a6-b66f20248052/bergama-belediyesinden-devrolunan-sekiz-adet-toplu-tasima-hatti-ile-ilgili-uygulamanin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/63309ab3-167a-4b12-8af8-866234cd604f/ihalesi-yapilan-yapim-islerine-iliskin-sigorta-bedeli-ile-sigorta-surelerinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/50557d47-fc50-41d7-bcca-2276120e230c/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/b2efc2f6-a7f5-49c5-940d-307a7be2decb/mal-alimi-ve-yapim-isi-ihalelerinde-isin-teknik-sartnamesine-rekabeti-engelleyici-hukum-konularak-ihaleye-girisin-sinirlandirilmasi-ve-teknik-sartnamede-birbiriyle-celisen-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/26e62ad8-0490-40f4-849f-51cddf1c3484/kamu-idaresine-ait-reklam-panolarinin-isletme-hakkinin-kiralanmasi-isinde-tahmin-edilen-bedel-hesabinin-hesap-tutanaginda-gosterilmemesi-ve-idare-kullanimlarinin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/07da895b-3533-45fc-97fd-f22e7fb29205/kamu-idaresi-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi-ve-devir-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ad1af5ec-8592-4da1-a9ff-98d68d14a436/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d25b4232-7511-4e88-94fa-92409f381e28/merkezi-yonetim-butce-kanunu-ile-belirlenen-avans-ust-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/218a12dc-47ee-4549-9c07-7aa89384384e/muhasebelestirme-belgelerinde-duzeltme-kayitlarinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a2ac7589-8b47-415d-9d24-d1542fe9b88a/is-yerlerine-yonelik-cevre-temizlik-vergisi-icin-olusturulan-bina-derecelerinin-guncel-olmamasi-ve-farkli-bina-derecelerinin-esas-alinmasi http://kamubis.com/decisions/SayistayFinding/2fc7fb6e-c1e3-42ea-86b1-181a827ac04f/servis-hakkinin-ulasim-koordinasyon-merkezi-ihale-karariyla-verilmesi-ve-sure-belirtilmemesi-ile-buyuksehir-belediyesi-tarafindan-ihale-karariyla-verilenlerde-sure-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/9bf7ba87-dbca-4dae-9326-f728100ef2a5/belediye-sinirlari-icerisinde-faaliyet-gosteren-tedarikci-firmalardan-bir-kisminin-elektrik-ve-havagazi-tuketim-vergisi-beyannamelerini-duzenli-olarak-vermemeleri http://kamubis.com/decisions/SayistayFinding/e38989e7-8f0c-41ec-8e1d-708632224fd4/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-muze-giris-ucretlerine-iliskin-payin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c5ffb0eb-3e30-454f-991b-98e751d9559c/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-arac-park-yerlerinin-isletilmesinden-elde-edilen-gelirlerin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/24afc661-dc9d-456a-8ca2-744895dae17e/demirbas-niteligi-tasiyan-varliklarin-tuketim-malzemesi-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/adc6f459-bf7c-45d2-822b-ce9bf2ca562b/buyuksehir-belediyesi-tarafindan-verilen-taksi-hakki-ihalelerinde-sure-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/54502f68-3371-48cf-be99-df831a9a18f0/ilceden-ile-veya-ilceden-ilceye-calisan-toplu-tasima-araclari-ile-ilgili-uygulamanin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/cbf16099-c95f-493c-b5fb-e2aa6cd49013/dernekler-ile-kamu-kurum-ve-kurulusu-olmayan-tuzel-kisilere-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/0cda981d-462d-4550-9412-28e05a449b25/kamu-idaresinin-imar-planlarinda-yol-ve-yesil-alana-ayrilan-bazi-yerlerin-ecrimisil-karsiliginda-kullandirilmasi-ve-tahliye-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/25c54dfc-3e36-4d3b-8a61-daad5b2d8ee5/tasinmaz-kira-sozlesmeleri-arasindaki-sozlesmesiz-donem-icin-hesaplanan-ecrimisil-bedellerinden-pesin-ve-itirazsiz-odeme-indirimlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7de3218e-8c94-4011-8e6d-e0115eba2831/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3b350768-dea0-4d8d-8711-3541c0d9d312/turkiye-belediyeler-birligine-aktarilan-paylarin-ilgili-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/74270d3d-87d7-4d67-8da4-f7f17343f586/buyuksehir-belediyesi-ve-bagli-kuruluslarinda-yoneticilik-sifatina-haiz-olmayan-personelin-sirket-yonetim-kurulunda-gorev-almasi http://kamubis.com/decisions/SayistayFinding/c546362a-dd18-41b1-90dd-35a4127fe96a/ic-denetim-birim-baskaninin-belediye-sirketi-yonetim-kurulu-uyeliginde-gorev-almasi http://kamubis.com/decisions/SayistayFinding/c045d1b6-5d93-49bf-831f-289f23616c59/hizmet-bedellerine-dahil-olarak-tahsil-edilen-katma-deger-vergisi-tutarlarinin-faaliyet-gelirleri-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/f80e5da1-ee90-4ebd-81ba-6887c4f13f00/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-alacak-bakiyesinin-esit-olmamasi http://kamubis.com/decisions/SayistayFinding/039fdf7c-3907-4fbc-ac6d-71080b941c3b/tahsis-edilen-tasinmazlara-ait-birikmis-amortismanlarin-net-deger-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/0d819ac4-10fa-454e-a715-5f6305b47d53/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/7e08358a-6cfe-4310-be38-c333ca090516/hazineye-ait-tasinmazlarin-satisindan-aktarilmasi-gereken-paylarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a982711e-6af2-4367-b440-7c394836403d/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9e1be5b5-71bf-420f-a9a3-63fb7114140c/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d5186710-79f7-49dd-b8b3-bdd0feebac27/mevduat-faiz-gelirlerinden-kesilen-gelir-vergisi-stopajinin-giderler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f65813fd-0a76-4046-9a5b-95629346dc00/yeterli-odenek-olmadan-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/2e214cb1-6fad-466d-83fc-d4bc41991239/uzun-vadeli-olarak-alinan-depozito-ve-teminatlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/3f6955d9-c11c-4319-97d0-3de83fb928c2/tasinmazlarin-satis-bedelinin-tamaminin-butce-gelirleri-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e4c929cd-853d-4d1c-a8c9-00dc2aca2151/sosyal-denge-sozlesmesine-yersiz-olarak-eklenen-hukum-nedeniyle-idarenin-mali-kulfete-katlanmasi http://kamubis.com/decisions/SayistayFinding/0518e9eb-d192-4003-8009-56f25e44afb5/teknik-sartnamede-ongorulen-sartlar-yerine-getirilmeden-hizmetin-bedelinin-odenmesi-ve-teknik-sartnamesinin-degistirilmesi http://kamubis.com/decisions/SayistayFinding/d6278aec-c0f3-4ae1-bfb1-f5249a81b82a/odenmeyen-vergi-borclarinin-takibinde-izlenmesi-gereken-haciz-sureclerinin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/91fa6c47-aaac-4005-8c22-c403bea16e0c/tam-zamanli-sozlesmeli-personelin-sirket-yonetim-kurulu-uyesi-olarak-gorev-yapmasi http://kamubis.com/decisions/SayistayFinding/8261cd41-bbee-49fa-94ad-11e272287799/kurum-aleyhine-sonuclanan-davalarin-icra-yoluyla-odenmesinde-avukatlik-vekalet-ucretlerinden-gelir-vergisi-kesintisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/02196fbc-56e5-4534-9259-8e5e3caaf0c2/hayvanlari-koruma-kanunu-geregince-kurulmasi-gereken-hayvan-bakimevlerinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/d0797f70-6168-49bf-9f2f-6921abb0488c/gelir-getirici-nitelikteki-sozlesme-bedellerinde-artis-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dd36a451-ea04-4f19-800a-b9b955990508/tasinmaz-kultur-varliklarinin-korunmasina-katki-payi-gecikme-zamlarinin-butceye-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/9ea26f9c-6260-4b27-970a-7fe2553d3daa/iktisadi-tesebbuslerin-surekli-zarar-etmesini-onleyici-tedbirlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/9e68fbbe-ea37-4880-8a52-9590d444aee3/sirketlerin-surekliliginin-saglanmasina-yonelik-gerekli-onlemlerin-alinmamasi http://kamubis.com/decisions/SayistayFinding/f632e9de-e8c4-41a0-9987-9689ffb0d5ef/faaliyet-alacaklarinin-tahakkuk-esasli-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/3213670f-0d11-4972-a768-9ae2b9127f6f/tahsisli-kullanilan-tasinmazlarin-amortisman-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/c65b2459-e51b-4600-9d16-bdb8e5b97006/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/8ddba481-8876-413f-8b85-b8ae5f860c80/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/88bc25d1-5e5f-4bc7-b8f8-f85bab2fddba/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmesinin-suresiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/31b47d8c-373e-43ed-9946-33f1040a9564/otopark-hesabinda-toplanan-tutarlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a73b6d53-5048-40ea-823c-92890768dcdc/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0d933935-364a-4dbc-b31b-ab2f9363e14e/ilce-belediyelerine-bedelsiz-minibus-devirlerinde-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2194dbd3-585d-4817-860a-c9933572c507/meclis-karari-alinmadan-bazi-kurum-ve-kuruluslara-arac-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/9c796505-eb84-43e3-9709-c33443cd8729/cop-kamyonlarinin-baska-kurumlara-devirlerinde-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4e081fa8-e126-4afc-9be7-f8bb5539137e/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/c61b5182-d568-49f4-b791-3801b2d8b4fe/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4aa3b01b-653c-4e10-a470-16b09ab79e8b/tahsis-edilmis-ve-tahsisli-kullanilan-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bf3d4a2b-1e8d-4970-8b26-791c9e92b5c5/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/9f94d736-99dd-4204-a96a-734b2ccf4928/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/cb667a59-ea94-4366-ae3d-3e208e4ce63c/on-mali-kontrole-tabi-ihalelerin-gorus-icin-mali-hizmetler-mudurlugune-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/5ef62f19-a0e6-4ab4-a720-e2c001b45579/tasit-devirlerinde-hazine-ve-maliye-bakanligindan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/4ebfaa2c-bac8-4570-b3f4-c02da58df58e/meclise-ait-yetkinin-buyuksehir-belediye-baskanina-verilmesi http://kamubis.com/decisions/SayistayFinding/a6ed4fd8-e7af-49c1-9f46-62914f91547e/yapim-islerinde-sure-uzatimi-hesabinin-acikca-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/9fa94eeb-c567-4624-adda-5ddb843fd466/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/db88382a-c97a-48bc-83c1-909e5489e703/belediye-sirketinden-istihdam-edilen-iscilere-kanunda-yer-alan-yasal-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/6c76fac7-f1fb-4ad3-a112-6e6f1881495d/belediyenin-bazi-mudurluklerince-temsil-ve-agirlama-odeneklerinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1b359596-b4f0-4ca1-9303-d7d491285346/belediyeye-ait-bazi-tasinmazlarin-kira-suresi-sona-ermesine-ragmen-sure-uzatimi-yolu-ile-kullandirilmaya-devam-edilmesi-ve-baska-kisilere-devir-edilmesine-izin-verilmesi http://kamubis.com/decisions/SayistayFinding/591ff981-7acc-456b-9c4f-c39a084a133d/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/c022415b-0cd9-4e17-9190-868eb6e4969d/bazi-tasinmazlarin-spor-kulubu-ve-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/f799511b-4cf5-4e6f-96a1-1e8908d9fa58/belediye-adina-bursa-su-ve-kanalizasyon-idaresince-evsel-atik-bertaraf-ucretlerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/8070c79b-3e03-4c1e-8d4d-a568bbf42e93/hafriyat-alanlarinin-etkin-olarak-kullanilmamasi-ve-hafriyat-gelirlerinin-ilce-belediyelerince-toplanmasi http://kamubis.com/decisions/SayistayFinding/a2cfdfa6-6138-483d-ab71-9593465eb879/mallari-tasiyan-veya-depolayanlara-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/eccbd003-0dc0-4eb2-8e51-9e9e467ad342/sebze-ve-meyve-ticareti-ve-toptanci-halinde-iki-isyerinin-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/0b62df8f-fa7c-44d4-9751-79b4c1ea9d11/su-urunleri-halinde-kanun-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/5679e846-a91b-4d9d-9d84-88dc7083b2db/kullanilan-tuketim-malzemelerinin-zamaninda-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/e41bdf54-001c-42bc-9d84-84267f9d3c82/hizmet-alimi-sozlesmeleri-kapsaminda-calistirilmakta-olan-iscilerin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/59284d62-fb78-4991-b16a-3a19e944a034/belediyece-kamu-kurum-ve-kuruluslarina-yapilan-tasinmaz-tahsislerinin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4168ab1e-1b8e-40f3-9831-a97f94ce404f/tasinmaz-kayit-islemlerinin-yonetmelik-hukumlerine-uygun-sekilde-yapilmamasi http://kamubis.com/decisions/SayistayFinding/88b5f49c-5eb5-4eca-afc5-ce8ac922f644/avukatlik-vekalet-ucretlerinde-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/fae75b27-192f-4f3f-aab3-3274e0d27a98/uzman-erbaslikta-hizmet-suresi-tamamlamayan-kisilerin-aciktan-memuriyete-atanmasi http://kamubis.com/decisions/SayistayFinding/b21aebc6-17ab-43f0-92f5-f9665a2dd831/unvansiz-daire-baskanligi-kullanilarak-mudurluge-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/57291d73-f527-4f5a-9762-de6f507e40a5/teknik-kadrolara-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/3f210031-efa6-40fd-8fab-9c334bde3196/unvan-degisikligi-sinavina-girmeden-dalgic-kadrosuna-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/41ed1a34-3b48-4aad-821f-6fb618443dcc/naklen-zabita-memurluguna-atanmada-yonetmelik-hukmunun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/eb1c0138-3901-484d-8b95-6bdacf23737e/naklen-itfaiye-erligine-atanmada-yonetmelik-hukmunun-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/f4ab66f4-3d76-40e1-9676-63cc3f704abd/belediyeler-birligine-yapilan-gorevlendirilmenin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/31d64229-5ec4-4c49-b041-70f535d119ec/belediye-kadrosunda-calisanlarin-surekli-olarak-yatirim-izleme-ve-koordinasyon-baskanliginda-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/4b129071-92b2-4913-93da-2df7568a8c20/ilce-belediyelerinin-gorev-sahasina-giren-yerlerde-buyuksehir-belediyesi-tarafindan-asfalt-ve-parke-yapilmasi http://kamubis.com/decisions/SayistayFinding/38bd367a-d078-4d44-80b1-0df2a43cd867/butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/45eb6dcf-804e-4d39-9289-b0c259d57764/reklam-uniteleri-ihalesinde-ihale-oncesi-yerlerin-tam-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/adab1136-6e3c-4be1-8856-6fed793163a2/odemis-entegre-kati-atik-yonetimi-tesislerinin-yapim-ve-isletilmesine-iliskin-imtiyaz-sozlesme-hukumlerinin-surdurulebilir-olmamasi-ile-usule-uyulmaksizin-ek-protokol-imzalanarak-firmaya-mali-avantaj-saglanmasi http://kamubis.com/decisions/SayistayFinding/7f61fe98-d107-49d0-9987-a13352b9970d/izmir-hafif-rayli-sistemi-5.-asama-ucyol-buca-hatti-yapim-isi-ihalesinde-teklif-degerlendirme-islemlerinin-ihale-dokumanlari-ve-eki-rehberlere-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2b70a9cc-7986-4e44-a82c-a9aa6464ab4e/tam-adaptif-trafik-yonetimi-elektronik-trafik-denetleme-sisteminin-yatirim-amacina-uygun-olarak-calistirilamamasi http://kamubis.com/decisions/SayistayFinding/0a37d9b9-1110-48b1-978c-878a4014e37f/tarim-arazilerindeki-tarimsal-amacli-yapilari-duzenleyen-imar-plan-notundaki-parsel-buyuklugu-sartinin-kaldirilmasi http://kamubis.com/decisions/SayistayFinding/5a9902be-9afd-44c7-8fde-8f543188218c/mevcut-uygulama-imar-planlarinin-ust-planlara-uyguluguna-iliskin-kontrollerde-eksiklikler-olmasi http://kamubis.com/decisions/SayistayFinding/356f2583-3d14-4da5-b149-4ff91775bbaa/imzalanan-ortak-hizmet-protokolunde-karsi-tarafin-yukumluluklerini-yerine-getirmemesi http://kamubis.com/decisions/SayistayFinding/67825812-33ba-4ffc-bba0-cc16193d7414/tasinmaz-tahsislerinde-sure-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/bff7ea87-674e-44c0-bdb2-3e9fc6f17a6d/tasinmaz-tahsislerinde-anlasma-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d46eeb80-24ac-4cc0-ba9e-6b1750a48c9e/tasinmaz-yonetimi-ve-kiralamalarin-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0b0f2045-a2f4-46ca-865a-34b779709592/katli-otoparkin-isletme-hakkinin-sirkete-devrinde-sure-belirtilmemesi-ve-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/7db5d46f-23aa-4c21-8ee1-27813b50fefd/kira-artislarinda-hatali-uygulama-yapilmasi http://kamubis.com/decisions/SayistayFinding/d1911e9e-cca6-4886-a031-446ea31ba806/catili-isyerikonut-kira-artisinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/71769a38-c99a-46c4-8b11-1b2744fe4fff/belediye-sirketine-verilen-bufelerin-ihalesiz-olarak-ucuncu-kisilere-verilmesi http://kamubis.com/decisions/SayistayFinding/200c0ed6-a5f6-4a8d-9112-e68cfee1e61e/ilce-belediyelerinden-alinmasi-gereken-cevre-temizlik-vergisi-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9cb86b65-157f-4f43-9800-e5c6346dfb58/belediyenin-mulkiyetinde-bulunan-tarimsal-urun-elde-edilecek-zeytin-agaclarindan-faydalanilmamasi http://kamubis.com/decisions/SayistayFinding/9eecccfc-71e6-458c-b8c1-cb44a0311d63/tasinmaz-tahsislerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a563e88e-4ec6-46a3-bef7-3183c09bbecd/su-kayiplari-teknik-usuller-tebliginde-ongorulen-uygulamalarda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/fa1cde58-6e91-42f9-9e2d-0ab298c71009/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/4eb68c18-2664-457d-8949-406c56980a24/kompanzasyon-sisteminin-bakim-onarim-ve-arizalarinin-zamaninda-yapilmamasi-nedeniyle-reaktif-enerji-bedelinin-odenmesi http://kamubis.com/decisions/SayistayFinding/958c0dcc-8fc2-4033-b8c2-aa01006c9cff/dogrudan-temin-yontemi-ile-yapilan-alimlarda-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/73a1031a-251b-4e5d-bcfe-2f1937ff8799/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/eff53f44-7545-459c-b1dd-4366e4e77e9c/devlet-su-isleri-bolge-mudurlugunce-kuyu-izni-verilen-yerlere-iliskin-takiplerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1f668b4f-319f-4ffb-881d-c6873739ea72/arac-kiralama-hizmet-alimi-ihalesinde-yerli-muhteva-orani-sartini-saglamayan-araclarin-olmasi http://kamubis.com/decisions/SayistayFinding/5d508a92-26e1-4f37-98fd-f78489d7e9ad/su-abonelik-guvence-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/43d918ce-3125-4cc1-9097-da01930b02e5/yagmur-suyu-uzaklastirma-ve-dere-islahi-harcamalarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e94d9289-ffb2-4c1d-862f-7bde4acd0168/hurdaya-ayirma-islemlerinde-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabina-gerekli-kayitlarin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/73cb8b11-503d-448f-b128-4bd3343930e2/maddi-duran-varliklara-iliskin-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/eff3161d-a5db-40f9-af9e-70f42d2db739/maddi-duran-varliklara-hatali-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/853c165e-3234-45b2-8801-169e37342a48/idarenin-tasinmaz-kayitlari-ile-tapu-mudurlugunun-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/b4a8841c-da28-4175-ba37-8de4729ba2e7/kamu-idarelerine-devredilen-tasinmazlarin-muhasebe-cikis-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/45ef8e70-b597-4c55-934b-e4745bac4a80/tasinmazlara-iliskin-muhasebe-kayitlari-ile-icmal-cetvelleri-arasindaki-uyumsuzluk http://kamubis.com/decisions/SayistayFinding/76b4554b-94c2-4b1d-a2a8-52c8aa53e87a/idare-sirketindeki-sermaye-tutarlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/352067e9-f587-40b9-9ada-0866c103b320/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e2e5bd5a-f0c0-4da1-adc5-a1c83435eec6/tesis-niteligindeki-dayanikli-tasinirlarin-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4ada0932-3853-4064-b40c-6a0f8bf80cb1/elden-cikarilacak-stoklarin-amortisman-kayitlarinin-dogru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d0cbea03-55f8-47e0-8d82-f1a84be3e23c/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6d91741e-fedf-44ab-bcb7-415f630747e7/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/dfec12b0-7859-421f-a8b6-9cb07355abb7/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/572d99a0-4fed-492e-9d2a-b94fdbb6da53/tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/ce32038d-d485-4ac5-babb-f71afd8e8e70/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/11e829a4-494d-4ec9-879f-3e99d9c8fd8a/gerekli-sartlari-tasimayan-kisilerin-indirimli-bina-vergisi-uygulamasindan-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/45c84c3c-b896-40c8-9532-1f3a4b2213ad/emlak-vergisi-tahakkuku-mesken-uzerinden-yapilan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/07238b19-9cfd-426b-9355-f421dd5c31e7/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/52b59afd-472e-4076-9c63-fa4e2274b0f5/ilan-ve-reklam-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/37091724-4738-4113-9c9f-454063874868/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4aa49282-45d7-439a-9e71-cf96becba387/tasit-kiralama-isinde-teknik-sartnameye-uygun-olmayan-araclarin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/5f79691c-3a31-4af3-b75a-f80695aac686/dogrudan-teminle-yapilan-alimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d89f0d9d-8848-4019-b306-411d17f4b9dc/ihale-dokumanlarinda-birbiriyle-celisen-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/e8e56aeb-defb-4eeb-ae43-e75a6a9df870/taahhut-hesaplarina-yapilan-muhasebe-kayitlarinin-kdv-dahil-tutarlar-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/6d67afd2-c235-4aca-bf77-d6d02d8b44ee/hizmet-alimi-suretiyle-calistirilan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/cafaa94a-946f-4019-a28e-76eb5484cf56/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/a8925647-6051-408b-aa7d-dd59c54991ef/maddi-duran-varliklara-iliskin-amortisman-islemlerinin-tam-ve-dogru-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6f9bf7a4-af94-4c18-9116-be3d3516d0d2/yeralti-ve-yerustu-duzenleri-hesabinda-izlenmesi-gereken-unsurlarin-ilk-madde-ve-malzeme-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/3bf3b99c-eddf-4b96-b2c5-752de44c2142/emlak-vergisi-degeriyle-kaydedilen-tasinmazlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/57ae2480-1fe9-4f91-9806-4aeb98aa0ad4/kamu-idaresi-tasinmazlarinin-tespit-ve-muhasebe-sistemine-kayit-islemlerinin-birbiriyle-tutarli-ve-tam-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5030a004-4d01-4073-9682-90033da6fccd/su-ve-kanalizasyon-harcamalarina-katilma-paylarinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/49b55791-5fb3-499f-837a-641aa8efb55f/tarimsal-arazi-niteligi-bulunan-bolgelerde-imar-mevzuatina-aykiri-olarak-insa-edilen-evlerin-tarimsal-abone-grubu-uzerinden-faturalandirilmasi http://kamubis.com/decisions/SayistayFinding/ad1611c2-0ccb-4940-b872-fb6d0917de98/su-guvence-bedellerinin-abonelere-iadesi-sirasinda-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/83dc8dc3-4d57-488f-8c97-14a7fda0ba8e/organize-sanayi-bolgesi-kanununa-gore-belediyeye-gonderilmesi-gereken-isyeri-acma-ve-calisma-ruhsati-harciyla-ilgili-gerekli-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/768eaf6b-be3d-4e32-981c-d07feeef8abd/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-muteahhitlerinden-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/e6139cc5-84d2-4d4c-94e5-6d02826961d0/gelistirme-alani-vasfi-tasiyan-bolgelerde-teknik-altyapi-bedeli-alinmadan-yapi-izni-verilmesi http://kamubis.com/decisions/SayistayFinding/aa6408e4-f1f0-4a23-9b75-3ce85e9bbd1a/akaryakit-alim-islemleri-ile-ilgili-sureclerde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/21c0a375-b71c-4b56-b0e9-f914a2dd99d3/bordur-alimi-teknik-sartnamesinde-rekabeti-azaltici-kosullara-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/6bc01cc9-8792-47ee-b61c-11d564cb2feb/belediyeye-ait-mevcut-altyapi-tesislerinin-tamaminin-cografi-bilgi-sistemlerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/41756bb3-3278-4b16-bf9f-de2197dcc96f/belediyece-hafriyat-harcinin-yaninda-hafriyat-dokum-ucreti-alinmasi http://kamubis.com/decisions/SayistayFinding/3984224e-16b9-47e2-9ddb-5d46e1cfe9ce/hafriyat-ve-insaatyikinti-atiklarinin-kontrolu-ile-buna-bagli-gelir-takibinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/766b4ebd-c572-4e5b-8899-bbf6f80b3292/kiracilardan-tellaliye-harci-ve-diger-hizmet-gelirleri-adi-altinda-bedeller-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/8a26d490-68e7-402e-8f89-b2437006b492/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/99b8faa2-8302-4266-bc69-260dd5609ed3/belediye-sinirlari-icerisinde-eglence-vergisine-tabi-faaliyet-gosteren-isyerlerine-iliskin-tahakkuk-ve-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/eb6a3cfa-3616-4c36-8a0a-5849ead61609/belediye-icmesuyu-iletim-ve-dagitim-sistemlerindeki-su-kayiplari-miktarinin-azaltilmasina-iliskin-calismalara-baslanmamasi http://kamubis.com/decisions/SayistayFinding/60bde915-9720-41a0-956d-cb5797d4b946/atiksu-gelirlerinin-atiksu-ile-ilgili-hizmetlerin-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/929bdc3b-86c7-4875-a52e-6200efb6da6b/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/85e7c763-34c6-4929-8123-b99c060072bd/atik-toplayicilarin-kayit-altina-alinmasi-ve-atiklarin-izin-verilmeyen-kisiler-tarafindan-toplanmasinin-tasimasinin-ve-depolanmasinin-onlenmesine-iliskin-gerekli-islemlerin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/c1f17fc9-e12d-4259-aeef-1ddb4342eadd/maddi-duran-varliklar-icin-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/e02df303-474d-403f-8718-caddaedaf0da/iscilere-yillik-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/65656b51-8f09-411e-a70f-a15071411fcd/dogrudan-temin-kapsaminda-gerceklestirilen-hizmet-alimlarina-yonelik-piyasa-fiyat-arastirmasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/823c4527-80cd-4680-8519-fa5900d367ca/4734-sayili-kamu-ihale-kanununun-3g-istisna-ve-dogrudan-temin-alimlarinda-yasaklilik-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/23cce7b0-a704-4571-8e9a-58d048d1ea6d/4734-sayili-kamu-ihale-kanununun-3g-istisna-kapsaminda-ve-dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/8f3ed629-1062-4439-81df-88deb501ed55/yeterli-su-alinamayan-barajin-bedelinin-dsiye-odenmesi http://kamubis.com/decisions/SayistayFinding/6467e6a8-b514-437a-959d-860fbc8fc5ec/yapim-islerinde-uygulama-projesi-hazirlama-zorunluluguna-uyulmadan-on-ve-kesin-proje-uzerinden-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/17e5b000-7862-4176-b8b0-655310ebfc37/yapim-ihalelerinde-uygulanan-revize-birim-fiyatlarin-resmi-rayic-ve-analizlerle-kiyaslanmamasi http://kamubis.com/decisions/SayistayFinding/f486c898-dc3e-4156-8996-7331fdecb79f/yangin-hidranti-yapimi-icin-buyuksehir-belediyesi-ile-protokol-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5eda24b2-c06e-4089-a222-bd154ca6482c/yagmursuyu-ve-atiksu-ayrik-sistem-yatirimlarinin-tamamlanmamasi-sebebiyle-aritma-tesislerinin-kullanim-omrunun-azalmasi http://kamubis.com/decisions/SayistayFinding/0afa2119-874e-441d-a3a2-ded39ca63ba5/toplu-is-sozlesmesinde-liyakat-ilkesi-ile-bagdasmayacak-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/3359d531-b71f-4ae1-8ead-c5d912d5e0b3/mal-alimi-ve-yapim-isi-ihalelerinin-sozlesme-asamalarinda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/696d6f66-20ec-4749-8e19-b9d658a0351f/sebeke-suyu-abonesi-olmayan-ancak-atik-su-sistemine-dahil-mesken-abonelerine-iliskin-bilgilerin-bazi-ilce-belediyeleri-ile-paylasilmamasi http://kamubis.com/decisions/SayistayFinding/c4c22cd4-f96d-4709-aa24-8583c85d1e8c/su-tarifesinin-belirlenmesinde-yagmur-sularinin-uzaklastirilmasi-icin-yapilan-harcamalara-iliskin-hesaplanan-amortisman-giderlerinin-dikkate-alinmasi http://kamubis.com/decisions/SayistayFinding/3606a67a-662e-43dd-8f71-6e2a261f605a/sozlesmesi-feshedilen-islere-iliskin-nakit-teminatlarin-guncellenmeden-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/1efb3b35-184a-491f-b44b-15c2965dc549/proje-kredisinin-geri-odemesi-doviz-cinsinden-yapilmasina-ragmen-turk-lirasi-olarak-degerlemesi-sebebiyle-kurumun-zarara-ugratilmasi http://kamubis.com/decisions/SayistayFinding/4cef1604-be1b-49f7-83b7-0d97f1d2da75/ozel-tankerlerle-su-satisi-yapanlara-iliskin-denetimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/473b02a2-97d4-4493-8905-b35e7cc55287/koyden-mahalleye-donusen-bolgelerdeki-icme-suyu-tesislerinin-elektrik-abone-tipi-degisikliklerine-iliskin-basvurularin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/18782443-1825-4754-aeac-d788ebb69346/kaynak-sularina-iliskin-bilgilerin-paylasilmamasi-sebebi-ile-bazi-ilce-belediyelerinin-kaynak-sulari-harcinin-takip-ve-tahsilatini-yapamamasi http://kamubis.com/decisions/SayistayFinding/71cea13d-33bc-4767-beaf-80ce6b3af97b/kati-atik-depolama-tesislerine-kirlilik-onlem-payinin-hesaplanmamasi http://kamubis.com/decisions/SayistayFinding/6c2f2ccb-ca3d-49d1-8ebf-ed18153c7cc3/is-artisi-yapilan-ve-sure-uzatimi-verilen-bazi-yapim-islerinde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/fa096259-7721-4639-a452-2212beb10ce3/ilce-sube-mudurluklerinde-tasinir-sistemine-kayitli-olmayan-depolarin-olmasi-ve-bu-depolarda-tasinir-ve-muhasebe-sistemine-dahil-olmayan-tasinirlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/19613305-a5bf-46c6-a53e-ecccb198c775/idarenin-sebeke-hatti-veya-kuyularindan-elde-edilen-sularla-gemilere-su-satisi-yapilan-liman-ve-marinalara-uyguladigi-su-tarifesinin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/de8c06d9-16df-408a-ab91-3eb1c5cf353e/idarenin-elektrik-enerjisi-tedarik-ettigi-belediye-sirketinin-idareyle-sozlesmesini-tek-tarafli-olarak-feshetmesine-ragmen-sozlesme-cezai-hukumlerinin-isletilmemesi http://kamubis.com/decisions/SayistayFinding/194b29f0-b35a-4bd7-9bb8-7bc7d4d33c73/idarenin-alici-ortamlara-dogrudan-atik-ureten-kuruluslara-denetim-yapma-yetkisinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6966a810-4f5e-4117-aeaf-91810601ac01/idarece-ihale-edilen-yapim-isleri-nedeniyle-ortaya-cikan-malzemenin-hafriyat-alanlarina-naklinin-kontrol-edilmemesi http://kamubis.com/decisions/SayistayFinding/b0e95f69-19ee-44ea-a820-eb73b88db30b/idare-tarafindan-olusturulan-abone-kayitlarinda-abone-tiplerinin-bir-kisminin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/50905aec-2506-480a-959c-1174a3f41de2/harcama-yetkilisi-ve-mutemetlerine-verilen-avanslarin-mevzuata-uygun-olmamasi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/477d6e1a-fb17-4b18-8043-24674ddee688/guzelhisar-baraj-suyundan-insani-kullanim-amaciyla-yeterince-yararlanilamamasi http://kamubis.com/decisions/SayistayFinding/30abc45c-94b0-4eb6-9a08-3cf331148c11/tasinmaz-kiralamalarinda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/5398d582-2309-4fbf-b2b9-e90d691a7442/emlak-vergisi-uygulamalarinda-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/e4bbf143-1b1e-44b0-89dd-4f5d1d0d7dba/imar-kanunu-geregince-alinmasi-gereken-otopark-bedellerinin-buyuksehir-belediyesince-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/bf04dff0-ec26-4921-9a63-0c85521cbaf7/imar-mevzuatina-aykiri-yapilarla-ilgili-alinan-encumen-kararlarinin-teblig-edilmemesi-sonucu-para-cezalarinin-tahsil-edilmemesi-ve-diger-cezalarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/91c1f075-45b9-4a9d-9e15-3e35f93b7c51/elektrik-enerjisi-tesvikinden-yararlanmayan-su-aritma-tesislerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/76232700-aed8-4b71-8fb4-0cb62b9ec524/dsi-bolge-mudurlugu-tarafindan-sondaj-izni-verilen-kuyular-ile-izinli-veya-kacak-kuyulardan-ne-kadar-su-cekildigi-ve-hangi-amac-icin-kullanildigina-dair-faydali-tuketim-miktari-bilgi-ve-denetimin-yapilamamasi-atik-su-bedelinin-alinamamasi http://kamubis.com/decisions/SayistayFinding/9eb9c067-1016-4e58-969a-dd7de5081558/cigli-atiksu-aritma-tesisinin-cevre-izni-veya-gecici-faaliyet-belgesinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/4f0014b3-960b-4f17-aec3-10c4a04e02e8/birim-fiyat-teklif-almak-suretiyle-ihale-edilen-yapim-islerinin-bir-kisminin-metraj-listelerinde-hatali-hesaplamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/b2d70336-e839-4086-b68a-5331e4b7f53f/beydag-ve-kinik-ilce-merkezlerinde-atiksu-aritma-tesisi-bulunmamasi http://kamubis.com/decisions/SayistayFinding/42f0d8a5-2621-4b89-98da-3362ddca1c4e/bazi-ilcelerde-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/62148aae-268e-4eea-a5ff-f386641c6e23/mal-alimi-ve-yapim-isi-ihalelerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/380efefb-b6ac-4f6a-94f4-5205852f39ce/bazi-endustriyel-atiksu-ureten-isletmelerin-baglanti-kalite-kontrol-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/05ac910d-4bf9-4579-b109-90c9c5d6e7da/baglanti-kalite-kontrol-ruhsati-verilen-isletmelerin-denetimlerinin-etkin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4e71e0e3-069d-490a-a214-6792a9ba89b3/aykome-yonetmeliginde-belirlenen-yukumluluklerin-yerine-getirilmemesi-sebebi-ile-ceza-odenmesi http://kamubis.com/decisions/SayistayFinding/634049e7-0157-486e-a00b-7dffa74784c7/aritma-tesislerinden-cikan-camurlarin-cigli-atiksu-aritma-tesisi-arazisinde-depolanmasi-ve-biriken-camurun-sehirde-cevre-sorunu-yaratmasi http://kamubis.com/decisions/SayistayFinding/f434844d-7b1c-43fd-9491-06414bbe3775/abonelere-yapilan-borc-taksitlendirme-uygulamasina-iliskin-kosullarin-belirlenmemis-olmasi http://kamubis.com/decisions/SayistayFinding/b80319cc-1b01-4638-bacf-61bf7d24bca8/dogrudan-hizmet-alimi-suretiyle-calistirilan-personel-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/9572b0fc-c50e-477a-979f-acb87cd195cc/borclanmaya-iliskin-faiz-tutarlarinin-tamaminin-borclanmanin-yapildigi-yil-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/e3582d1b-1a47-4cfd-8a91-13d1718e9610/ambalaj-atiklarinin-toplanmasi-ve-degerlendirilmesine-iliskin-herhangi-bir-faaliyetin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/26aba0df-5c77-4048-bb24-5806cc6d9b19/genel-aydinlatma-kapsamindaki-tesislerin-isletme-yukumlulugunun-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/aa0594d1-a253-4f14-9e35-ca241c5b8c3f/spor-kulubu-ve-derneklere-bedelsiz-olarak-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/b1c1ba44-f3ec-4d29-a857-9bde1411a03f/hak-sahipleri-tarafindan-duzenlenen-faturalarin-tamaminin-odeme-emri-belgesine-baglanmamasi http://kamubis.com/decisions/SayistayFinding/9dccaf80-fc25-4fca-ab70-470f8b47d85b/giderlestirilmesi-veya-aktiflestirilmesi-gereken-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/19fb8233-3f60-42ee-8ee0-37cbc9acdf69/toplu-ulasim-hatlarina-iliskin-isletme-hakkinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/a5e1c077-7c67-49da-b854-a55d3c068576/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/debd82c8-5e0a-4567-b3ad-5a4c5a9b8090/tasinmaz-isgallerinin-tespitine-iliskin-kontrollerin-yapilmamasi-ve-maktu-ecrimisil-bedeli-belirlenmesi http://kamubis.com/decisions/SayistayFinding/cdd375d7-7190-486f-a203-7f545390a559/kiraya-verilen-tasinmazlarin-kira-surelerinin-ihalesiz-olarak-uzatilmasi http://kamubis.com/decisions/SayistayFinding/9723ff1d-276f-4294-8966-38fd79208942/ilce-sinirlari-icinde-faaliyette-bulunan-bazi-isyerleri-icin-cevre-temizlik-vergisi-mukellefiyetinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/e86bb2c1-5afe-4a21-8463-3eac60ba39bf/gecekondu-fonu-icin-banka-hesabi-acilmamasi-ve-gecekondu-fonu-kapsaminda-gelen-nakdin-tahsis-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/9a9c94a0-a76e-467f-a180-12add0000932/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/1f2421ed-358e-4278-b4a1-0e83644531a9/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b3fb350-5ddd-4b8f-8075-b4568ad9daae/hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e1d355c8-a830-462f-9417-1a81ee2aadba/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c8102733-55d6-4613-856e-c6a05a664644/yevmiye-defteri-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/edcb5503-07cd-4cef-aaa0-583b1b7fe2ec/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-suresi-icerisinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/a3bc805b-edd2-458d-9ab7-fb3d645f0abd/hayvan-bakimevi-bulunmamasi-ve-kurulmasina-yonelik-olarak-ilgili-yil-butcelerinde-yeterli-odenek-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/f94854f3-811f-4def-ba85-47a328abfbb6/borc-stokunun-borclanma-sinirinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/e486456b-011e-40be-9536-b7ce5e69c9ac/indirimli-bina-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/0951aeea-2eee-4678-b02f-a38688eb4eeb/bazi-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/71d2829f-39cd-45d4-b973-d731a629bf55/isyerlerinden-alinmasi-gereken-cevre-temizlik-vergisinin-tahakkuk-ve-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ced2976a-c9b6-41fc-a155-f855f1e7df1a/ilan-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b47e3f37-b8a4-413b-af26-8fd0d6362ca2/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/5f51629d-7540-4462-9cd4-53fcb6492f89/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/f2307f78-bca5-4b6f-b0e6-e99422ed4fcd/idare-tarafindan-tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/683c8f50-2d0e-4c77-bc84-38cb5da2292a/191-indirilecek-kdv-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/2f243dec-f770-430e-887c-446b45910fa6/tatil-gunlerinde-calisma-ruhsat-harci-tahsil-edilmesine-esas-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/30733894-cbde-4f6b-b867-2adb605a8331/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/06038bf7-04ef-4aac-8ca4-8463671b2930/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/163c50c4-ece1-44e0-b950-8ff543daa992/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b6fa15fe-8e7f-463f-a740-f2d5a4d07aad/kamu-idaresinin-ticari-nitelikli-islemlerinde-kdv-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/81c1a749-b25a-4225-b5f1-f37ed94afcf6/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9e295eb7-693c-4bf1-b14e-87a288c6f800/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/1aee1c75-b32e-4621-8389-85484f4e5978/idareye-ait-cocuk-bakim-evinin-isletme-giderleri-icin-butceden-kaynak-aktarilmasi http://kamubis.com/decisions/SayistayFinding/95c321a0-648e-47fc-8a7b-56c01d0a096b/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/153b25a2-7d47-476f-96c1-8d7232481b8e/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinde-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/9f491419-fef7-4288-ab8a-7692015aad87/idarenin-mulkiyetinde-bulunan-tasinmazin-vakfa-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/d3c5c430-0c70-4374-9206-2ea07f9dde46/kooperatiflerle-ortak-hizmet-projeleri-yapilmasi-ve-projeler-kapsaminda-tasinmaz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2349ceb9-ccf7-45ad-99e8-5f8220c60939/avans-islemlerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/67002e46-f4cd-47be-9e71-172ea81d6e1f/tahakkuk-ve-tahsilati-yapilmayan-imar-para-cezalarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c30b7e69-c5f9-4e95-a9d2-7a6be89b40dc/isletme-hakkinin-devri-niteligindeki-kiralamalarda-kdvnin-eksik-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/28b07efc-ada7-41e0-b230-477acf8ff258/dogrudan-teminle-yapilan-alimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/64062660-d9fc-41ed-bc8f-5a79bfc035f8/mevduat-faiz-gelirlerinden-kesilen-gelir-vergisi-stopajinin-giderler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b468dea6-058d-4297-84ec-7b850698a6cc/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2a7fdca0-0973-4caa-8b3e-1e41ce85041a/hizmet-alimi-suretiyle-calistirilan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/cfef2489-4f5e-4096-82bd-45a148d293bd/ilk-madde-ve-malzeme-hesabina-kaydedilen-mal-ve-malzemelerin-niteligi-degistikten-sonra-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ce2d927a-9981-4748-a676-094fbc510393/elden-cikarilacak-stoklar-ve-maddi-duran-varliklara-iliskin-birikmis-amortismanlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d9aad730-2f7d-41c5-8b58-a1c524e133ad/satis-suretiyle-elden-cikarilan-hurdalarin-ilgili-muhasebe-hesabinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/011adf59-4868-49ba-af1c-4c3ca860f75c/tasinmazlarin-deger-tespit-calismalarinin-tamamlanarak-muhasebe-kayitlarina-alinmamasi-ve-ilgili-formlarin-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/5e1d302b-5f3f-4db6-ac6d-810bbde2a9e4/yol-ve-asfalt-yapimini-iceren-yapim-islerinin-on-proje-turu-esas-alinarak-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/1865720b-1d0b-41bd-8614-ed6c90fd6461/temsil-agirlama-butcesinin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5b483aea-63ed-4efa-94ae-277d02b0a521/yapim-islerinde-kesin-hakedis-raporu-duzenlenmesi-isleminin-yapim-isleri-genel-sartnamesine-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bc9b6fe2-3b79-4ac4-a614-441e6e3045ba/iscilerin-yillik-ucretli-izinlerinin-zamaninda-ve-duzenli-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/6cfc703c-760c-4876-9e28-794a968cbab5/tapuya-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f397a217-c62e-4121-9029-468c7070560e/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-muhasebede-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/68d843d9-ee5c-4efa-b41e-55fa49cbdce8/haklar-hesabina-kaydedilmesi-gereken-bazi-hizmet-alimlarinin-bu-hesaba-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/576e5fa5-e8a7-4352-89fb-14c63d832c6a/tahsil-edilen-otopark-paylarinin-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4babcc30-fff6-4c07-aa46-145c4af0cdbb/sayistaya-verilmesi-gereken-bilgi-ve-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/74efe1cd-de97-48b1-8751-7acbe666dbc4/belediye-sirketine-gerceklestirilen-odemelerde-vergi-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d39f59c6-c915-4337-848f-009bee8902dd/kesinlesmis-sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/8929f3e5-cb83-4064-a120-41921262d978/mali-konularda-duzenlenen-yonetmeliklerin-sayistayin-istisari-gorusu-alinmadan-yururluge-konulmasi http://kamubis.com/decisions/SayistayFinding/3429597e-97b1-41cb-af24-60af8b449ee4/sayistay-denetim-raporunun-belediye-meclisinde-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/e40cc531-f0ac-49f8-a066-fa0711f45205/cevre-sehircilik-ve-iklim-degisikligi-bakanligindan-izin-alinmaksizin-yurtdisi-belediye-ve-mahalli-idare-birlikleri-ile-isbirligi-yapilmasi http://kamubis.com/decisions/SayistayFinding/ab290828-060b-45be-86be-76038162027e/belediye-meclisine-kanunla-verilen-yetkinin-belediye-baskanina-devredilmesi http://kamubis.com/decisions/SayistayFinding/6b5d5886-4576-41d6-b1af-038e93b777e2/kres-ve-yurt-isletmelerine-yonelik-kurumlar-vergisi-mukellefiyeti-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/0a54e37c-b45d-4e23-ab4a-860bbb164cd2/kres-ve-yurt-isletilmesine-yonelik-faaliyetler-nedeniyle-katma-deger-vergisi-mukellefiyeti-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/21767b34-49fd-432f-b318-8d94f599302f/sosyal-tesis-gelirlerinden-bakim-ve-onarim-icin-pay-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/14df5a16-2238-42e0-a127-09dcae1f8879/kamu-idaresinin-islettigi-kres-ve-gunduz-bakimevleri-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/9546c4a3-aba9-4151-b8e2-d5d919c2bb3f/on-odemelerde-parasal-ust-sinira-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5f3bd940-8bd9-467c-bb38-19ced49d4ed4/kamu-idaresi-tarafindan-kredi-olarak-adlandirilan-on-odeme-islemlerinde-avans-usulunun-benimsenmesi http://kamubis.com/decisions/SayistayFinding/9bae1528-ceab-4d8d-a82e-b4039509b556/kamu-idaresinin-spor-kulubu-dernegine-personel-gorevlendirmesi http://kamubis.com/decisions/SayistayFinding/92a08462-326f-4e6f-bd4d-444400eb9a5e/kamu-idaresi-sirketi-personeline-zabita-memurlugu-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/fd5f7ba8-5c7c-483a-85f0-3d55c05e5f06/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a4e3b03e-ab54-45a2-9746-537afea46ae1/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/809e1fa7-26e5-4775-9ea4-367e2f845ef2/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/ae1d4288-1953-4433-a5bf-18d4997e2d9b/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/3d94cca5-b904-4f54-83b1-b7383020300b/temsil-ve-tanitma-odeneginin-belediye-baskanlik-makami-disinda-diger-birimlerce-kullanilmasi http://kamubis.com/decisions/SayistayFinding/244e49e8-9b48-4a3e-9bce-11be0631894e/personel-tasima-hizmeti-hakedis-odemelerinin-tamaminin-idare-tarafindan-dogrudan-yuklenici-firmaya-odenmesi http://kamubis.com/decisions/SayistayFinding/c3e0c16e-7757-4c4f-8b8f-72f9f3a7831c/ifasi-belli-sureyi-gerektiren-hizmet-ve-yapim-islerinde-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/9a2c953c-d1c0-44b2-a054-1693e3ad1abf/dogrudan-teminle-yapilan-konaklama-alimlari-ve-avans-suretiyle-gerceklestirilen-alimlarda-piyasa-fiyat-arastirmasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b0bae39-082e-4c48-82fb-9bcd56798dd3/dogrudan-temin-alimlarinin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/68a8d2c2-12c5-407f-a3e7-fa87336e7adc/depozito-ve-teminatlarin-alinan-depozito-ve-teminatlar-hesabina-kaydedilmesinde-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b770c469-1c89-4454-b255-15eb4b55f9a6/kamu-idaresinin-tahsil-ettigi-otopark-bedellerinin-buyuksehir-belediyesine-aktarilmasi http://kamubis.com/decisions/SayistayFinding/04eb9eb1-5a7e-40d1-9ee3-691f3a9c3938/gunubirlik-kiralanan-mesken-ve-konaklama-tesislerinin-emlak-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetlerinin-isyeri-olarak-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/3c4ca96d-39ee-401f-95f4-24e4693539da/seracilik-faaliyeti-yuruten-is-yerleri-icin-cevre-temizlik-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/c0432de3-2329-46ee-9f37-ee2edf4174fe/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-yuklenicilerinden-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/fc8939a3-c52f-4b38-9c2e-893e468f9786/kamulastirilan-yerlerle-ilgili-emlak-vergisi-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8025e9e9-7e38-4736-b8f8-1292b70bae21/kamu-idaresinin-tasarrufunda-bulunan-yol-ve-meydanlarin-isgalinden-ecrimisil-yerine-isgal-harci-alinmasi http://kamubis.com/decisions/SayistayFinding/4cc0910e-8c82-4782-bd74-6c25fbac95e3/tahakkuk-eden-gelir-kalemlerinin-tahsilatlarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/7ad4aad2-a7fa-4fdf-b3ae-7232e4dd3845/is-merkezi-ve-alisveris-merkezi-icinde-yer-alan-isyerlerinden-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/a1a6bcc3-6b51-4f20-b1f7-ea1ae3be8be8/eglence-vergisi-alinmasi-gereken-isyerlerine-iliskin-tahakkuk-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4581dd83-767e-44ef-a16c-4356749c960d/gecekondu-fonu-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8b9f8798-ae45-4176-a1d2-c2154a6e0390/idarenin-ambalaj-ve-tekstil-atiklarinin-toplanmasi-ve-degerlendirilmesi-imtiyaz-hakkinin-ihalesiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/2e948f4f-aa5d-46c0-a8bc-c3035020fe6b/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6b626f39-23cf-4a25-b1d0-abd034f448ea/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/be353c66-cf4c-489a-91db-d3e46c3c78e5/kamu-idaresine-ait-tasinmazlarin-isletme-haklarinin-cuzi-bir-bedel-karsiliginda-spor-kulubune-devredilmesi http://kamubis.com/decisions/SayistayFinding/b75c4fcd-dd41-47c2-8476-3957f2820be1/tahsis-edilen-tasinmazlarin-elektrik-ve-su-faturalarinin-belediye-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ada9c152-c18c-4a1a-9781-e70de0002c3b/kamu-idaresi-mulkiyetinde-bulunan-tasinmazlarin-dernek-ve-vakiflara-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/716f3eb9-db96-4ca8-b1da-e09d40fbff91/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9d851db3-442d-419c-b8c6-f0a7e77b9ced/tesis-niteligindeki-dayanikli-tasinirlarin-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/d87d806d-dc39-46a0-9641-3bcf07c2f1ac/kesinlesmis-mahkeme-ilamlari-sonucunda-idarece-odenen-mahkeme-masraflari-ve-avukatlik-vekalet-ucretlerinin-ilgili-tasinmaz-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/316e0c9d-28e6-4b09-8e9d-6d4c530a104c/doviz-hesabinda-bulunan-meblagin-degerlemesinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cda3ac8a-77a2-4887-9390-c1dbfc5b395f/kredi-kartlari-ile-yapilan-tahsilatlarin-mevzuatta-ongorulen-azami-surede-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e4976d3a-d478-45df-9a6b-42dfe037f16a/bankalar-araciligiyla-gerceklestirilen-tahsilatlarin-mevzuatta-ongorulen-surede-hesaba-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9a06598f-a3d0-461a-bcaf-e5df6a5829fa/banka-hesaplari-arasindaki-para-aktarimlarinin-muhasebelestirilmesinde-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/effeabc2-55fd-4f6f-a61a-5472c37a9f38/butce-ici-isletmede-satilmak-uzere-alinan-mallarin-ticari-mallar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/ad8236b6-8331-4955-bc1b-eea014665430/ortak-olunan-sirketler-icin-alinan-sermaye-artirim-kararina-iliskin-sermaye-taahhut-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5a4acfb2-da5f-45f5-9546-b833f08041c8/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d0761900-772f-4f62-b771-c0b643db23cd/kamu-idaresine-karsi-acilan-kamulastirmasiz-el-atma-davalari-sonucunda-kesinlesmis-mahkeme-ilamlarina-iliskin-tazminatlarin-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/4779bee9-cd7a-45c4-9040-138e6f5b402c/maddi-duran-varliklar-icin-ayrilan-bazi-amortismanlarin-tam-ve-dogru-olmamasi http://kamubis.com/decisions/SayistayFinding/35fc76ce-d268-48bd-815e-7ceb080cbd76/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c9a1c363-daeb-4487-a00e-acd8d07f2eaa/kidem-tazminati-karsiliklarinin-muhasebe-sistemi-uygulama-genel-tebliglerine-gore-hazirlanan-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/0c852c00-8ad6-4ad1-889f-78a0c6a3502f/sirket-adina-kredi-karti-ile-yapilan-tahsilatlarin-kamu-sermayeli-bankalardaki-hesaplara-suresinde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/45423546-2f71-4d80-a081-f69f598f4d04/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/51027564-3975-4398-8ea8-c36e387016ce/sirketin-gecmis-yillarda-almis-oldugu-borclara-iliskin-faiz-bedellerinin-odenmemis-olmasi-ve-faiz-tutarlarinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/d815a38e-4a5b-434f-9824-12330b30a4f7/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/583b1cfe-5fdd-4692-b5c8-526ab283f912/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9eab6b95-4199-42d1-9067-11f977006a7c/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/affc9de6-047f-49ec-bf25-67adb94ac831/belediyenin-ortagi-oldugu-sirkette-idareyi-temsil-eden-yonetim-kurulu-uyeliginin-usulune-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/9b8eeab0-220a-48ee-9cb7-28a298ffb585/sozlesme-hukmu-geregi-temlik-edilemeyecek-sirket-alacaginin-faktoring-sirketine-temlik-edilmesi http://kamubis.com/decisions/SayistayFinding/9a652c87-c7d0-4f0b-a154-97a3986cfc8d/vadesinde-tahsil-edilmeyen-alacaklar-icin-faiz-tahakkuk-ve-tahsilati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/920483c1-e547-48f7-9d3a-7e7a8e0b2ad6/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/1639c4a6-4af9-4f55-81c2-fb9c29125617/bazi-yevmiyelerin-bos-birakilarak-geriye-donuk-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/e8997d3d-607a-4e5c-8de9-2f71f75aa155/vergi-kesintilerinin-gelir-idaresi-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/e7a7f070-6587-457a-9616-d90231c6d609/gecekondu-kanunu-kapsaminda-gelen-paralarin-idarenin-diger-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/1536e322-872d-4ca7-89a0-d44adbf10beb/muhtarliklarda-idare-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/a7321371-1442-41d2-8566-41e7af7b6764/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/266f8aff-c099-447e-bb3b-84818a2c53ab/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/b0c278f7-efdd-469e-be1d-d44f2af15c05/indirimli-emlak-vergisi-orani-uygulanan-kisiler-arasinda-aktif-sigortali-olarak-calisanlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/b0fbac9e-5e2b-4799-9f0e-da10de08b62c/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/1b979382-a89c-432f-8ea2-aaf2b4167516/bazi-is-yerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/c05c6d80-9246-432d-8738-101a32a52966/bazi-is-yerlerinin-cevre-temizlik-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7e65982f-08a4-4c23-8afe-f9b8ca3d900a/bazi-is-yerlerinde-emlak-vergisi-tahakkuklarinin-mesken-orani-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/76290d20-c9c7-48c5-a02d-12a5947c7d09/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-kira-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/7b72594d-d12c-4609-96a6-b880ab97e68c/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/330e3c7f-5e33-4f9a-8617-d90c8aab71db/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/f2280df9-aeb8-4597-83cb-33afbda31b03/hastaya-gore-belirlenmeyen-ve-hastaya-ozgu-olmayan-tibbi-sarf-malzemelerinin-dogrudan-temin-usulu-ile-alinmasi http://kamubis.com/decisions/SayistayFinding/b8910943-b837-4d12-a5f9-6a523bdf3c6e/arac-ve-is-makinesi-kiralama-ihalesinde-istenen-belgelerin-rekabeti-engelleyecek-nitelikte-olmasi http://kamubis.com/decisions/SayistayFinding/a7e6d4fc-d0fe-49e8-9020-38e5d71b763a/nakit-olarak-yapilan-tahsilatlarin-muhasebelestirilmesinde-ilgili-hesaplarin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f555e940-54be-480e-ab28-7f58179f54dd/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarinda-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/85e36cd0-397b-418f-b6fb-c09387e02c11/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-ve-amortismana-tabi-maddi-varligin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/3dc11843-c13a-4c56-a6b3-5e376f04cfe2/devreden-katma-deger-vergisi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/19655d17-2cb6-4af2-aaf7-fe16335fb3fe/kullanilan-kredilerin-kayitli-degerlerinin-bilancoda-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/85fedb08-3668-4d24-9b3d-af92fa6e4fa0/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0d8791fa-6cd7-4cd4-90a7-096c1fe718d9/idare-tarafindan-kamu-kurum-ve-kuruluslarina-tahsis-edilen-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bf1c12e8-393e-4413-81fd-d8104a650328/isyerlerine-iliskin-cevre-temizlik-vergisi-tahakkukunun-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/41a4f289-c71d-4531-88cb-60afbd58f1b5/universite-ogrencilerine-yuksek-ogrenim-kredi-ve-yurtlar-kurumu-araciligi-olmaksizin-egitim-destegi-adi-altinda-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/71cc64cb-39f7-45d3-be85-ab4b55d76c56/sosyal-denge-tazminati-sozlesmesinde-konusu-disinda-hukumlerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/63dcef48-8a0e-4f53-b921-3733c81bc23d/kanunda-sayilan-istisnalar-disinda-dolu-kadroya-gorevlendirme-yapilmasi http://kamubis.com/decisions/SayistayFinding/6bc3e6c8-3c15-4399-9dac-a839dc028bdd/teskilat-yapisinda-mevcut-olmayan-kadrolarin-ihdas-edilmesi-ve-bu-kadrolara-sozlesmeli-olarak-istihdam-edilen-personelin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/4ee4efcc-c54a-4f5d-b715-c8f84453cc2c/tasinmaz-kayit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/5026036d-50a4-4128-8976-a7a933d5a14b/bazi-odemelerde-vadesi-gecmis-vergi-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dc808b0a-8ccc-45e0-8721-43214a122ea7/gerceklestirilmesi-belli-sure-gerektiren-alimlardan-bazilari-icin-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/13057bde-2267-48e2-86cb-0909bf43713d/dogrudan-temin-yontemiyle-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/a7955ce5-c90a-412e-99a2-4c31889da125/yapim-islerine-iliskin-insaat-sigortasi-butun-riskler-policesinde-muafiyet-oranlarinin-mevzuatta-ongorulen-sinirlardan-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c5beeef5-a182-4107-9c55-de66a9206585/yapim-islerine-iliskin-insaat-sigortasi-butun-riskler-policesinde-sigortacinin-sorumluluk-baslangic-tarihi-ile-isyeri-teslim-tarihinin-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/9672a50f-9e1e-44d7-9095-b880530fec85/ihale-usulleri-ile-temin-edilmesi-gereken-arac-kiralama-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-ile-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/b67c70f8-3651-452b-868a-cbac85376b7a/sayistaya-verilmesi-gereken-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/7ec2171a-4649-4305-8aab-7a9f4c70764a/tasinir-mallara-iliskin-kayitlarin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c5669dfe-f21b-4dee-9eb8-c51462e1b1c1/hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d2976b79-d861-43d2-b01a-3ddc676a2852/ekonomik-deger-tasiyan-bilgisayar-yazilimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/cfc9be2f-5cab-4087-b652-705fd885630d/maddi-duran-varliklar-hesap-grubunun-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7acc0c88-2446-45ee-b35f-08867a044aed/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6e25f05a-53e3-4fae-9b8c-61b4fce56177/gelirlerden-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0cb04ea4-5206-45f9-b176-9f127c480cc4/yapilmakta-olan-yatirimlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d980d8fb-80b8-434e-8ff9-4cb9ee48c16c/mevzuatta-belirtilen-siniri-asan-taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/b06404d3-7d02-4366-b9bd-675dfff43238/yevmiye-defterinde-gecmise-yonelik-kayit-yapilmasi-ve-yevmiye-aciklamalarinin-bos-birakilmasi http://kamubis.com/decisions/SayistayFinding/56e3712b-91a5-4f57-a68d-f4a9f6c961bc/parasal-limitler-dahilinde-yapilan-alimlarda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/749c5a08-4cb7-4318-a0fc-20420cc91545/parasal-limit-dahilinde-yapilan-alimlarda-yasaklilik-teyidi-yapilmamasi-ve-dogrudan-temin-alimlarinin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/03ba83eb-bec9-450f-b18a-0459eafe4754/park-bahce-bakim-ve-onarim-islerinin-hizmet-sozlesmesi-kapsaminda-kamu-idaresine-ait-sirkete-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/4621b02f-b1fa-4190-be3d-827a6f08d352/kamu-idaresinin-personel-calistirilmasina-dayali-hizmet-alimi-icin-kurulan-sirketi-olmasina-ragmen-ikinci-bir-sirketten-ayni-kapsamda-hizmet-alimi-yapmasi http://kamubis.com/decisions/SayistayFinding/8c68f819-7dc8-4bf2-aae4-c06b88552e8c/kredi-kartlari-ile-yapilan-tahsilatlarin-mevzuatta-ongorulen-azami-surede-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/1efbb092-8e5d-4b11-918b-6e2b1404ae7f/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/64f94963-1af3-4095-86c0-72740daac0e7/engelli-personel-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/20409317-fa4c-4520-8fd1-c4933455a79d/kamu-idaresi-tarafindan-kiralanan-ve-satilan-tasinmazlara-iliskin-tahmin-edilen-bedelin-hesaplanmasinda-arastirmanin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e8997d89-dcfd-4699-9dbc-8db5cd31ab9c/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9537ed0b-de0d-470b-8b1d-6da721ac6b59/isgale-konu-olan-tasinmazdan-ecrimisil-alinmamasi-ve-tasinmazin-tahliye-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/d36c31fe-b6da-4b38-88d5-0645573306f3/kiraya-verilen-tasinmazlarin-sartname-ve-sozlesmelerinde-belirtilmesine-ragmen-sigorta-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/dbbfcc10-552e-40a9-80b1-066fcb72d958/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b77236f3-4243-4a4a-bb78-dc75ef4ba785/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1dece48a-1004-494b-9e69-dfc5a2467f85/ticari-faaliyet-kapsaminda-yapilan-mal-ve-hizmet-alimlarinda-katma-deger-vergisinin-indirim-konusu-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ef7dc52a-c1ae-4ddc-b36e-d11a91d05882/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6991c23d-cdca-448c-854a-889aaf045def/sirketin-mali-yonetime-ve-gider-gerceklestirme-islemlerine-iliskin-ic-kontrollerinin-yetersiz-olmasi http://kamubis.com/decisions/SayistayFinding/6ac6cfda-4e14-4db8-8a8d-4912f43e163e/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bbdc89b3-d89d-4ed3-a8d8-d559acd321e7/alisveris-merkezi-icinde-yer-alan-is-yerlerinden-ilan-ve-reklam-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/e4925c91-c3c9-458e-a325-05eee0dba40b/kamu-kurum-ve-kurulusu-niteliginde-olmayan-turkiye-elektrik-dagitim-anonim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/a77e92f8-1db7-41b2-8da1-1415372a9c3d/kamu-idaresinin-muhasebe-kayitlarinda-yer-almayan-tasinmaz-satis-bedellerinin-gelirler-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fa00b40c-d2e9-4825-b09d-4990d6c97bbd/tasinmazlara-iliskin-envanter-ve-deger-tespit-calismalarinin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/22f7db04-5830-4ab9-8444-f0695b8fc3dd/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/030399cb-d20c-4fa7-82aa-047aa23381a6/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c5a86dff-d5c5-459d-805f-2ab3f1a47148/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-tamamlanangecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/3fa37b02-44b4-4266-b02f-98380214a2d8/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/0549b99d-e67f-4987-91c6-12d2e5028bab/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/d07d71f9-1b8f-4dee-885b-c2dc2861cc3a/kefalet-sandigi-kesintisine-tabi-olmayan-personele-tahsilat-ve-odeme-yaptirilmasi-kefalet-kesintisine-tabi-olan-personelden-kefalet-kesintisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/55590003-73b7-444e-8f08-eabde2725188/belediye-tasinmazlarinin-belediye-sirketi-lehine-rehin-gosterilmesi http://kamubis.com/decisions/SayistayFinding/41ea9893-5a5a-437c-930f-1a269576815a/hurdaya-ayrilan-araclarin-makina-ve-kimya-endustrisi-kurumuna-satis-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ccd0cf81-c8cf-465f-965d-e5593dfd5435/belediyeye-ait-hurda-ambari-bulunmamasi-ve-hurdaya-ayrilan-varliklarin-kayitlara-alinmamasi http://kamubis.com/decisions/SayistayFinding/db3ff122-a712-410d-a84a-c3d7a9f30c93/binek-hizmet-araclari-icin-tasit-takip-ve-yonetim-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/66f2ad54-eb4c-4390-8a4a-553511623257/kira-sureleri-biten-idare-tasinmazlari-icin-ecrimisilin-olagan-bir-tasinmaz-kullanim-ve-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/aaba818c-0139-486e-bbe6-fe07ef0e65f1/mal-ve-hizmet-alimlarinin-dogrudan-temin-limitlerinin-altinda-kalmak-maksadiyla-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/cfbbeaa7-fa35-4a53-98bc-c2dbf24aa136/odeme-emri-belgelerinin-mahalli-idareler-harcama-belgeleri-yonetmeligi-hukumlerine-uygun-olarak-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e59e26ce-d0f6-495a-ae0f-9b3a813283cc/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/80576919-aa36-4ac7-8a25-19782ad2bd32/tasinirlarin-mevzuata-uygun-sekilde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/08d7edf4-2ac5-4f5f-95e5-b7eb5e9cff2a/demirbas-alimlarinin-muhasebe-kayitlarinda-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/cccdab37-36b2-4086-8fbc-32ef017b1914/sirketin-butce-sistemi-bulunmamasi-nedeniyle-harcamalarda-sinirlama-yapilmasina-ve-ekonomikligin-saglanmasina-iliskin-usul-ve-esaslara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/00f38eb7-3a92-4a0e-8a2c-5a31347b9ccc/kira-gelirlerinin-donem-ayirici-hesaplar-kullanilmadan-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/e037769a-9a60-457e-a302-d84024ae4e55/maddi-duran-varliklarin-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/c91026ef-4481-4589-9cf8-1db6e89da5f1/satisi-yapilan-tasinmazlarin-cikis-kayitlarinin-satis-bedeli-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/7e822af3-6548-4e74-8002-0deefbd11c6c/yatirim-harcamalari-icin-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/f5d54182-8e5c-4be5-a919-522055c1de70/donem-sonu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fe57f919-11c7-4d77-878a-d7d6009827a4/idare-tasinmazlari-icin-yapilan-deger-artirici-harcamalarin-ilgili-varligin-muhasebede-kayitli-degerine-eklenmemesi http://kamubis.com/decisions/SayistayFinding/6ab305c1-d2dd-49f2-b7bd-8f946f632113/kiralama-ihalelerinde-standart-sozlesmelerde-idare-menfaatlerine-aykiri-bazi-hukumlerin-bulunmasi. http://kamubis.com/decisions/SayistayFinding/c74a04d4-8177-4178-8afb-835c5fa391a3/pazar-yerleri-tahsis-ucretinin-meclis-tarafindan-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/7f61b206-b5c8-4704-b4ad-3ab167132db5/muhasebe-kayitlarinin-geriye-donuk-olarak-degistirilmesi-ve-bos-yevmiye-kayitlari-bulunmasi http://kamubis.com/decisions/SayistayFinding/a93f1bd7-95f8-4000-91db-319baccd8942/mal-hizmet-veveya-yapim-islerine-iliskin-bazi-alimlarda-isin-teknik-ozelliklerinin-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/3e41b67a-5289-4e4c-8ff6-aa19d0d90fe6/kamu-sermayeli-bankalar-disindaki-bankalarda-hesap-actirilmasi-ve-kullanilmasi http://kamubis.com/decisions/SayistayFinding/40e9d018-efb1-4e9a-894c-66227e32c44b/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ae81c84c-b7c6-406b-9a5e-86d6da9a9f4b/imar-kanununa-aykiri-uygulamalara-kesilen-cezalarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b681c1b9-807b-460c-9588-02888bcb8bfd/ihale-usulu-yerine-dogrudan-temin-yonteminin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/9dcd57d9-f06a-4e34-ab68-e99665b2944f/idari-para-ceza-tutanaklarinin-belediye-encumeninin-ilk-toplantisinda-gundeme-alinmamasi http://kamubis.com/decisions/SayistayFinding/89c9f89b-9a2b-4381-83a5-f8d0d797d3ea/idare-tasinmazlarinin-kira-suresinin-ihaleye-cikilmaksizin-uzatilmasi-ve-ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/4cb177ed-b57e-4820-bd88-ff828a6d005f/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c4bfeb25-d730-46b4-85c1-003117fd37d1/parasal-limitlerin-altinda-kalmak-amaciyla-mal-veya-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/126f9b51-9513-4a8b-8dbf-dfbdc6e50f42/6360-sayili-kanunla-koyden-mahalleye-donusen-yerlerde-bulunan-butun-abone-gruplari-icin-en-dusuk-su-tarifesinin-25-seklinde-uygulanmasi http://kamubis.com/decisions/SayistayFinding/7eba99b8-4d28-4347-8a0b-d03ff0ca92d3/sirket-personelinin-haksiz-yere-isten-cikarilmasi-sebebiyle-idarenin-mahkeme-kararlarina-istinaden-cesitli-odemelere-katlanmasi http://kamubis.com/decisions/SayistayFinding/35e0a25b-1da2-4bd9-86c7-0f9ca55fbbce/dogrudan-teminle-yapilan-alimlarin-10-sinirini-asmasina-ragmen-kamu-ihale-kurumundan-izin-alinmamasi http://kamubis.com/decisions/SayistayFinding/3e4240c2-6eca-43cc-be3f-1be136625f42/dogrudan-teminle-yapilan-alimlarda-vergi-borcu-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bb390e7d-0ee7-4b2b-b762-a408dfff6404/dogrudan-temin-kapsaminda-yapilan-bazi-alimlarin-belli-bir-sureyi-ihtiva-etmesine-ragmen-sozlesmeye-baglanmamasi http://kamubis.com/decisions/SayistayFinding/e75c3511-4e8e-41fc-a836-0ed32343b2be/cevre-temizlik-vergisinden-aktarilacak-payin-buyuksehir-belediyesine-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/06122373-53db-4b7b-bb40-b7b427f2c4e6/cevre-temizlik-vergisi-ilan-ve-reklam-vergisi-mukellefleri-ve-isyeri-acma-ruhsati-listelerinin-birbirleri-ile-tutarli-olmamasi http://kamubis.com/decisions/SayistayFinding/edc71d91-f631-478d-b8f8-7b3f798b57dc/borclanma-sinirinin-hatali-hesaplanmasi-suretiyle-yasal-borc-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/4f45271f-d0a6-4b5b-ab53-6af76e0e740b/koy-ve-beldeden-mahalleye-donusen-yerlerde-bulunan-birinci-sinif-gayrisihhi-muesseseler-ile-buyuk-olcekli-isletmelerden-alinan-su-ve-atik-su-bedellerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/da0b91cd-c9bd-49a9-a935-bbc1b3bce239/belediye-sirketinden-istihdam-edilen-iscilerin-zabita-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/f44bb4f5-6b01-458a-909c-6d64d9a2c17e/bazi-tasinmazlarin-isgaliye-sozlesmesi-duzenlemek-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/b9a31372-5965-48f1-9c05-712cdce5499f/bazi-tasinmazlarin-isgal-altinda-olmasi-ve-belediye-tarafindan-gerekli-hukuki-surecin-baslatilmamasi http://kamubis.com/decisions/SayistayFinding/c2977bf2-efd9-42ce-9a88-53d8d25f9a8f/derneklere-yapilan-tasinmaz-tahsislerinin-belediye-kanununa-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/92c4e3c1-91f5-42ca-9373-7b016fa0ee29/ayni-sermaye-olarak-belediye-sirketine-verilen-tasinmazlar-icin-belediye-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/76725086-12e0-4f99-9a7e-6f81c6c6efec/ayni-binada-bulunan-mukelleflerin-emlak-vergilerinin-farkli-bina-siniflarindan-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/64ee1f43-b526-4f4b-9afc-b82f8f223e8c/kalkinma-ajansi-paylarinin-ilgili-ajansin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7dcb21af-8b4d-4eca-af87-e28f2714a3ef/indirim-hakki-olmayan-veya-bu-hakkini-daha-sonradan-kaybeden-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/aaebacf2-9919-4a81-8b96-e388f43d3783/taksi-plakalarinin-ihalesiz-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/2441d496-55b2-4fb0-9c74-552327f5263c/yapilan-ihaleyi-kazandigi-halde-sozlesme-imzalamayan-isteklilerin-gecici-teminatlarinin-gelir-kaydedilmemesi-haklarinda-yasaklilik-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/138dfbab-49a7-4d22-924c-edcb71721bc1/pazar-yerlerinde-ayni-kisilere-birden-fazla-yer-verilmesi-ve-tahsis-ucreti-tahsil-edilememesine-ragmen-tahsislerin-iptal-edilmemesi http://kamubis.com/decisions/SayistayFinding/dd65878b-ebcc-4575-b357-2522af2bd051/mevzuata-aykiri-sekilde-dogrudan-temin-yontemi-ile-personel-hizmet-alimi-yapilmasina-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/968badb7-c61e-4379-b5c8-4edb0f1cff1d/banka-hesabindan-yapilmasi-gereken-odemelerin-dogrudan-kasadan-yapilmasi http://kamubis.com/decisions/SayistayFinding/24dea66f-6e7e-4cd4-a8a5-069e5626435f/pesin-tahsil-edilen-kira-gelirlerinin-donem-ayirici-hesaplar-kullanilmaksizin-dogrudan-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/466ec38e-e457-4b6e-955c-2e2506101545/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b2aa418e-5210-425a-a413-41f46dacc3a3/park-ve-yesil-alan-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/989249df-d2c2-4a8e-bf02-fc38574d56fd/belediyeye-ait-tasinmazlarin-belediye-sirketine-kiymet-takdiri-yapilmadan-ayni-sermaye-olarak-konulmasi http://kamubis.com/decisions/SayistayFinding/fb5a71d7-d7dc-46d2-8893-ecacc49b1eee/yapilmakta-olan-yatirimlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/235807b3-56bb-4221-a7d1-9b722038b7e8/kredi-seklinde-verilen-on-odemelerin-usulune-uygun-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/25bf2882-9813-44db-a133-70696374ad06/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/24791538-470c-413d-b7f1-8f1e8a99e9ee/sosyal-tesis-hizmetleri-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/26272f17-7114-4408-bc81-3e2bf4b42a0d/yevmiye-islemlerinde-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/35b483d8-4bca-47cb-a7a9-60fd5eff05d9/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/a4d67e9d-ec88-4ed5-bc8d-166f6c1bc140/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5fb854b9-40ec-4e5d-b59a-ab617f9ee2ed/kefalet-sandigi-kesintisine-tabi-olan-personelden-kefalet-sandigi-kesintisinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3b16e2b2-e115-4a08-8547-dda60a0d26e1/belediye-zabita-memuru-kadrosunda-olmayan-personele-fiilen-zabita-memurlugu-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9662f008-7e4d-4fc8-870e-336e439e4d7b/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/a0de5dc5-1e5c-4556-a4da-6bf78ede4f3c/ticari-plakalarin-servis-ve-dolmus-hatlarinin-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/3ae56d88-f155-447c-aa52-1036bf460786/belediyenin-sahibi-oldugu-otogar-isletmesinin-vergi-mukellefiyetinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/e8ef811b-097c-40f7-9fb0-7c0490fa3e1d/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e159e8d3-e376-40d0-a537-fb807bd69afa/jeotermal-kaynaklari-kullanan-isletmelerce-il-ozel-idaresine-odenen-pay-uzerinden-alinmasi-gereken-belediye-payinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cd29af1e-b188-49b8-a4f9-8262d9229136/idare-tasinmazlarinin-kiralanmasi-ihalelerinde-pazarlik-usulunun-kullanilmasi http://kamubis.com/decisions/SayistayFinding/b4aa4b04-76e8-4e81-9cab-ca915677c8d6/elektrik-ve-havagazi-tuketim-vergisi-tahakkukunun-ve-takibinin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/85da96a1-900b-4792-89e5-c7e1c517221d/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-idare-payinin-talep-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/263e5c41-8347-4e4a-b057-c4ce24fc1a2c/indirim-hakki-olmayan-veya-bu-hakkini-daha-sonradan-kaybeden-bazi-kisilerin-indirimli-emlak-vergisi-uygulamasindan-yararlanmasi http://kamubis.com/decisions/SayistayFinding/24c49049-a32d-49ee-bde2-744cd858e5e7/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/9f6088c5-dd34-4880-828a-e421defbd4bc/idareden-ruhsat-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/cd795823-440c-49c9-9298-57837839d437/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/77161866-5938-4b30-a12e-c04720204bd3/kurumun-banka-hesaplari-arasindaki-aktarmalarda-diger-hazir-degerler-hesabi-ile-verilen-cekler-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4efb9296-0047-42b3-aa1a-c9cf63fcd905/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/aaeaeca3-1436-4d4c-bda8-26d8fe9a834a/idare-tasinmazlarinin-ecrimisil-alinarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/24e2a048-9132-4fb9-b0b3-5e3cb8025292/kirayi-sozlesmelerinde-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmasi-icin-bildirimde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/f71da530-83d5-4dd7-9419-b32f6aab1626/ihale-karar-damga-vergisinin-bir-yillik-kira-bedeli-uzerinden-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/497f3855-38f5-4bde-b910-35918d6399dd/belediyeye-ait-tasinmazlarin-vakif-ve-derneklere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/ef58e161-0185-454a-9961-71d2f255b9b9/belediyenin-mulkiyetinde-bulunan-tasinmazlarin-pazarlik-usulu-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/ba51c1ad-9dc5-46bc-be76-469592ae0b1b/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/49a750b5-1ca8-416e-ab17-bfe3a636998f/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/3bd60016-46ef-414f-9035-7237a1fbd9d3/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/8c14b8a1-1f10-4bf7-9001-2ec4af594749/tasinmazlarda-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7deed77c-87b0-4065-bfa2-e088d4b9d35a/belediye-sirketinin-borcunun-idare-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/5ff3a859-0125-44c9-8794-7ce4cd576b21/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi-ve-bu-hesabin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cbe9d2f9-ea79-473f-926c-627cb17ee4ca/isletme-hakkinin-devri-niteliginde-olmayan-kiralamalardan-kdv-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/c474ad8a-b695-4952-91e1-ef98c895d493/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/9b80b61e-7196-473d-bb34-946ba2c54770/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/cd3b332a-b566-4ce7-9964-2538dc3eca9e/gecici-olarak-kullanilmasi-gereken-sayim-fazlalari-hesabinda-kayitli-tutarlarin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ac0b44e6-519f-43f7-b268-91f66c5d533a/idarece-pesin-tahsil-edilen-kira-gelirlerinin-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/41d59408-849b-48a0-9c3a-4fcf9a8bcf4a/odenen-katma-deger-vergilerinin-tamaminin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/b32bdfd2-0072-4cc4-a4c2-edf54755c515/hurdaya-ayrilmis-duran-varliklarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-ile-birikmis-amortismanlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fc713b2f-ef39-401e-94b8-dd588b184ef6/idare-tasinir-mal-yonetim-hesabi-icmal-cetvelinde-yer-alan-ilk-madde-ve-malzemeler-hesabina-iliskin-tutarlarin-bilanco-ile-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/47b8c17c-1b4e-423f-a6b1-8fd67f0d14e4/satisi-yapilan-tasinmazlara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/e6b5de66-e187-450b-968a-909745c966c3/genel-hizmet-alanlarinin-iz-bedeli-uzerinden-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/9d237e0b-e055-4cae-b026-0d0765c6a278/kiralamalara-iliskin-tahmin-edilen-bedelin-piyasa-sartlarina-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/846b3438-4608-4649-92ea-855c180d9970/ilan-reklam-vergisi-ve-cevre-temizlik-vergisi-tahakkuklarinin-eksik-yapilmasi http://kamubis.com/decisions/SayistayFinding/86f35f87-dee2-409c-b16d-2fe2eeffa2db/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari-ve-buna-bagli-gelir-kaybi-olusmasi http://kamubis.com/decisions/SayistayFinding/204f7c29-6cf4-4223-a159-c03171a38e9d/gelirlerin-bir-kisminin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/4452a4ed-8686-46e0-83ed-f47c61c405a6/diger-kamu-idarelerince-belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7ca9b15d-0c0b-4ee7-b23d-a513247f4855/ilk-defa-muhasebe-kaydi-yapilan-ve-maliyet-bedeli-belli-olmayan-bazi-tasinmazlarin-rayic-degerleriyle-muhasebelestirilmemesi-ve-tasinmazlarin-muhasebede-kayitli-degerlerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/1696c925-5c73-4081-98ee-e3aebadcaffb/mali-hukumler-iceren-yonetmelik-hakkinda-sayistay-istisari-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/a6ffa172-a670-44a6-ba80-37d89942c3b7/kanun-geregince-kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/ee2447d2-a925-4803-b2da-cf55ca0c27d5/mevzuata-gore-kurulma-zorunlulugu-olan-hayvan-bakimevinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/ee3b458e-f466-452d-ac99-f9033f67d1ea/yuklenicilerden-kesilen-ve-kesilmesi-gereken-asgari-ucret-destek-primlerine-iliskin-mevzuata-aykiri-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/fbb5afd5-f1de-46de-9ec9-3832cfc76d75/teftis-kurulu-yonetmeliginin-uygun-gorus-olmadan-yururluge-konulmasi http://kamubis.com/decisions/SayistayFinding/ec9fa545-aeee-46b2-a902-6a79c5e06a5c/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/8db42bcd-fe54-441e-acba-85a1030767f7/yapim-islerinde-yuklenicinin-kusuru-olmasina-ragmen-idareden-kaynakli-nedenle-sure-uzatimi-verilmesi http://kamubis.com/decisions/SayistayFinding/2ea1c644-3f29-4f8b-8cf6-bd8ff8af0597/yapim-islerinde-hakedis-odemelerinin-gecikmesi-sebebiyle-verilen-sure-uzatim-kararlarinda-sorunlar-olmasi http://kamubis.com/decisions/SayistayFinding/c44ee580-72f8-4f84-956a-ad92dff8a2de/mal-alim-isinde-muayene-ve-kabul-islemlerinin-mevzuat-hukumlerine-uygun-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/fba15d3c-63e0-4124-bdbf-ddc69f64cdb0/ihale-dokumaninda-teslim-edilecek-malin-ozelligi-ile-ilgili-celiskili-duzenlemelere-yer-verilmesi-ve-muayene-ve-kabul-islemlerinin-mevzuata-uygun-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/748d7e40-c531-4bf9-82ee-3386dd39b20e/ihale-edilen-yapim-isleri-icin-yaptirilan-butun-riskler-all-risk-sigortalarinda-muafiyet-oranlarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/68ab11e8-fee0-455d-b681-2bb131c878ff/ihalenin-gecerli-is-hacmini-gosteren-belge-sunmayan-istekli-uzerinde-birakilmasi http://kamubis.com/decisions/SayistayFinding/baf46736-c486-43e6-84b9-bda60216996d/akaryakit-alim-isinde-teslim-edilecek-miktarin-tespitine-iliskin-sozlesmede-yeterince-net-duzenlemeler-yer-almamasi-ve-sozlesmedeki-hukme-uyulmamasi http://kamubis.com/decisions/SayistayFinding/25e4b0ba-fe81-46b5-aa73-1e74124789e5/servis-arac-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/341f5392-a684-4adc-ad0b-2c0971824874/dolmus-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/9b81f27f-f762-43e3-a918-83c1271a805b/minubus-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/d7873e7a-285f-4fab-ba48-11ce4203964a/taksi-duragi-olarak-kullanilan-tasinmazlara-iliskin-ihale-yapilmamasi-ve-gecmise-yonelik-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/12647cbd-edc3-4900-905e-73ed70579c38/sebze-ve-meyve-tasiyan-veya-depolayanlara-idari-yaptirimin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/6f1b1a59-3182-4592-ae03-0fb4315f9bed/ilan-reklam-ve-tanitim-yonetmeliginde-belirtilen-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/766c6f1b-7455-4e33-b982-0122a852041d/kurum-tarafindan-sunulan-cesitli-hizmetlerde-bazi-kisi-ve-kurumlara-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/28c21d75-c8d6-457c-891c-9a64e5233eb8/izinsiz-dagitilan-el-ilanlariyla-ilgili-ilan-ve-reklam-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7ca6142f-ca53-4d43-acd4-6b8a4443e83c/ulusal-bayram-gununde-calisan-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/ac6b515a-26d2-49c9-9f84-0fd5e9d883f0/bazi-ilce-belediyelerinin-gondermesi-gereken-cevre-temizlik-vergisi-payinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6998e558-eb62-4aae-9e74-c659c36bccc7/isyeri-acma-ve-calisma-ruhsati-almis-isyerleri-icin-mevzuatin-ongordugu-sekilde-duzenli-denetimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b7e12fa4-151b-4488-8913-357a5d002f69/belediyenin-kiraya-vermis-oldugu-bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gostermesi http://kamubis.com/decisions/SayistayFinding/06271b44-01a6-4885-a02f-efa2b25c56af/elektrik-trafolarindan-ecrimisil-alinmamasi-ve-trafo-binalarinin-mevzuata-uygun-sekilde-insa-edilmemesi http://kamubis.com/decisions/SayistayFinding/27bc470e-5a99-4f9f-8fe2-e49463e67658/yevmiye-kayitlarinda-geriye-donuk-ve-silinen-yevmiyelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/e36f1988-10b1-4a94-851f-6865de979190/tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/271fb8bc-c704-4729-b240-07daf2bebd19/kurumun-mulkiyetindeki-bazi-yapilarin-yapi-kullanma-izin-belgelerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/528221c7-60af-4071-81e0-15215f2e67d3/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bd2e0f8b-dd81-49b1-932a-20d6a504a642/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkukun-tahsilata-donusme-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/0f2da022-1a11-4981-801c-9985d5873013/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/27b59d0e-e383-48dc-a592-08170c14271b/vergi-kesintilerinin-gelir-idaresi-baskanligina-suresinde-gonderilmemesi-sonucunda-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/525f6b89-bb1d-4098-866e-04319a591304/sosyal-guvenlik-kesintilerinin-sosyal-guvenlik-kurumuna-suresinde-gonderilmemesi-sonucunda-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/ecf03a5f-2966-477b-aaa9-318706236ae2/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/71142d3b-e369-4934-bda7-5803ff9291e2/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4c840fcb-a203-4cb6-8858-e6aa2a05441d/memur-ve-iscilerden-kesilen-sendika-aidatlarinin-suresinde-ilgili-sendikalarin-banka-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/cf857ebd-995d-4cb5-b825-6171d6c58da3/tuketim-malzemesi-niteligindeki-alimlarin-giris-ve-cikis-kayitlarinin-ayni-anda-yapilmasi http://kamubis.com/decisions/SayistayFinding/c54805df-1b56-4df2-a167-02379a13cd8e/bagli-su-idaresi-tarafindan-yagmur-sularinin-uzaklastirilmasi-icin-yapilan-harcamalarin-buyuksehir-belediyesince-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/2ba96a91-e6cd-47dd-ad86-8b95eff46fff/duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/25988461-9233-474d-8942-110e2b94b6fc/cografi-bilgi-sisteminde-eksiklikler-bulunmasi-ve-verilerin-guncel-olmamasi http://kamubis.com/decisions/SayistayFinding/d5e14ad8-49ea-46e7-9fb5-dcfc69d9ad84/yevmiye-kayit-sisteminin-mahalli-idareler-butce-ve-muhasebe-sistemine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/19af8b88-4d4e-47b7-b9de-765223f583c1/sosyal-yardimlarda-izlenecek-usul-ve-esaslari-iceren-yonetmelik-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/00a18a1e-217b-4fd5-8297-da484062f95e/mahallin-en-buyuk-mulki-idare-amirinden-izin-alinmaksizin-dernek-ve-vakiflarla-ortak-hizmet-projeleri-gerceklestirilmesi-ve-ayni-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/56e6702f-1791-4e56-82ee-e4e44b86015a/tasinmazlarin-pazarlik-usuluyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/04db0359-c679-4e43-9cd5-8bf21fc21595/parasal-limitler-dahilindeki-mal-alimlarinda-10-sinirinin-kamu-ihale-kurulundan-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7cf92a12-8a8f-4619-8e05-743692fcaa76/dogrudan-temin-yontemi-ile-yapilan-ve-gerceklesmesi-belli-sureyi-gerektiren-yapim-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/44002111-e5fb-4436-b626-0f5dd0cf7139/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/5fc58288-d024-42f6-81ef-9405dacfbaa5/pazarlik-usulu-ile-ihale-edilebilecek-isler-arasinda-sayilan-21b-yonteminin-gerekcelerinin-olusmamasi http://kamubis.com/decisions/SayistayFinding/a57bff24-2e39-4920-a8e1-a04c557ba9ab/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-paylarinin-hatali-hesapta-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/0e9a6c21-8862-4291-99e1-f7f4f413f242/belediyenin-mulkiyetinde-olan-tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/51f278f3-ce13-4673-a562-869db30d5bac/tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/94ad37e3-7706-4c53-8c0a-a9a91b5e59fe/ilk-madde-ve-malzeme-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5f62ac8a-0adb-487e-b08e-e355ff5832fe/sozlesmelere-dayanilarak-girisilen-taahhutlerin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fd6b8f83-0d77-45af-8861-ec5ead6f727f/tasinirlarin-dogrudan-giderlestirilmesi-ve-yonetmelikte-belirtilen-sekliyle-tasinir-ambarinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/8aeaef78-07cd-4ce5-851b-33f552c40a87/varliklara-iliskin-amortismanlarin-hatali-ayrilmasi http://kamubis.com/decisions/SayistayFinding/194677a6-54e0-4c57-b156-fefcdb5b0153/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanconun-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/7d9f046a-12b0-4319-b1c9-1476aeeba85e/butce-ici-isletmenin-butcelestirme-ve-muhasebelestirme-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/d158a6e4-c75f-4195-85f1-44ef431dd89a/belediyenin-borc-stokunun-kanundaki-sinirlari-asmasi http://kamubis.com/decisions/SayistayFinding/9a31dab0-bd04-4a60-8cda-984453f56d32/belediye-sirketindeki-sermaye-tutari-ile-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/0cb1204d-8edb-4b7c-b150-9168296d4392/yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/27d59967-5cf9-44ab-921a-4f4229dba32e/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/4f200398-c5d1-4446-be3b-2ade2fbeec70/tasinmazlarin-envanterinin-cikarilmamasi-ve-cins-tashihleri-ile-degerleme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bd7a392d-1320-43f2-9b8d-ba319e7bc66f/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1b750747-35fb-4397-8b06-62a74fa8f41c/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/adcf8126-d716-4d38-87fb-e7df69e152ef/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-yasal-sinirin-uygun-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/fecf8c63-c968-4db7-91a1-09b44a29a540/idareden-ruhsat-alma-zorunlulugu-bulunmayan-is-yerlerine-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/0b7a5775-be32-4f3a-8a03-d3b735e155e2/indirimli-emlak-vergisi-oranindan-yararlanan-kisiler-hakkinda-etkin-bir-tespit-ve-inceleme-mekanizmasinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/dce2ef45-5f9f-4ecf-a714-1bf8a01ab8fa/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/168f0698-054d-4b40-a3da-4ac6ec99c423/kullanilma-ozelligini-kaybeden-araclarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/b337b71c-537a-430b-9f46-afbf333fc476/elektrik-ve-dogalgaz-icin-odenen-guvence-bedellerinin-verilen-depozito-ve-teminatlar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/1df8103a-0a19-4d2f-82d2-9d2b008d175b/birlestirilmis-veriler-defterinde-gecmise-yonelik-degisiklik-yapilmasi http://kamubis.com/decisions/SayistayFinding/17885477-11aa-4675-ba38-af6f7dd5e14d/belediyenin-sahibi-oldugu-sirketteki-sermayesinin-muhasebe-kayitlarinda-gercek-degeri-ile-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e7d00e59-7497-4abe-a988-b9c9b976bde6/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/cae38635-2feb-4e34-af9a-df558a12a7c2/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/008f2a98-36a5-4a7c-8fb6-992a19198bb0/tasinmazlara-iliskin-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/de475920-65d0-4192-9aaf-0d4b3ffef690/belediye-adina-tescilli-araclarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/b03dd438-36a0-43a4-b814-e06e771ec88b/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/10267a7f-5855-42b5-9d1e-56e8f5d6e203/sirketin-yabanci-kaynak-oz-sermaye-dengesinin-saglikli-olmamasi http://kamubis.com/decisions/SayistayFinding/54547820-e1af-4f63-ae0e-832692fbf52b/serbest-tuketici-olan-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uymamasi http://kamubis.com/decisions/SayistayFinding/1e144010-a43f-40d5-a1fb-178e8616d9a3/kamu-ihale-kanunu-kapsami-disinda-tasit-temin-edilmesi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/83a14523-6e8c-45c9-a990-2a8c7f3a7aa7/sirket-calisanlarindan-bazilarina-bir-yilda-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/fa97120e-d0cf-46ae-998b-46edb95e6e16/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/d4d0f4e6-2182-4838-bdcb-837fdfa2d562/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e852cffc-4cb7-4b9b-8e6e-d5afc793aacc/sirketin-vadesinde-odenmeyen-alacaklari-icin-mevzuatta-ongorulen-faiz-hukmunu-uygulamamasi http://kamubis.com/decisions/SayistayFinding/6a77c5b3-e9e0-4d4d-965f-b69a200d306c/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/5a69c463-90b5-4369-82bc-d3d0b8550f58/demirbas-envanter-islemlerinin-yapilmamasi-ve-demirbaslar-hesabinin-guvenilir-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/70a5e4fe-2a52-4dbe-b56a-ff416d0aae85/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/0b2da80e-d026-4d82-b185-1ade1ffb0712/elektrik-alimlarinin-ihale-yapilmadan-dogrudan-alim-yoluyla-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/e612582f-f1af-4d2c-939a-619a4b8c7806/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f977c005-6010-456d-b5c8-9fc2ad3e9fc3/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/47aedd19-7681-4542-a701-ab9ccb4ee0c5/birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/42dc056c-9581-41e7-b2f9-d23f33fb214d/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/56bba71e-6279-4f2e-85a5-08ccd2233d37/tasinmazlarin-mevzuata-uygun-olarak-kiralanmamasi http://kamubis.com/decisions/SayistayFinding/c7ff6ff4-aa48-4dc0-b559-eea2c5430903/mevduat-faiz-gelirlerinin-net-tutar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/bdaa8278-d781-4b1a-a98e-9cfb7b55e338/mali-duran-varliklarin-ilgili-hesaplara-eksik-ve-hatali-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/87c7ac7b-1806-4d18-ae6e-8a2ad3918499/yazilim-giderlerinin-haklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/e8205a92-6b70-44de-a127-fbf189091b69/amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/07f4fd4f-4658-49e8-8cac-9080e6a958a7/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/64502ba4-b431-47d6-a48f-26e6eda30780/genel-butceye-aktarilmasi-gereken-2018-yili-ve-oncesine-ait-asgari-ucret-destek-primlerinin-aktariminin-yapilmayarak-idarenin-gelir-hesaplarina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/48ace1a1-b128-4df4-b30c-2bd73594eed9/baska-idarelere-yapilan-gecici-sureli-tasit-tahsislerinin-akaryakit-dahil-yapilmasi http://kamubis.com/decisions/SayistayFinding/bd8368e8-6c85-44df-adf2-a164f3f6104e/belediyenin-mulkiyetinde-bulunan-stadyumun-spor-kulubune-kullandirilmasi-icin-belirlenen-kira-bedelinin-gercekci-olmamasi-ve-kulup-tarafindan-reklam-gelirlerinden-idareye-bir-pay-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0dc0b63b-2d2c-49a1-bb69-a4c430ed93b8/idarenin-mulkiyetinde-bulunan-konutlarin-mevzuata-aykiri-olarak-bazi-kisilere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/8a20fea1-0018-4643-813a-fbf87bc0848b/park-ve-yesil-alan-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-yalnizca-ozel-sitelere-bedelsiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e5e267fd-3b18-495a-be56-09a9b326f297/belediye-tasinmazlarinin-mevzuatta-belirtilen-sartlar-karsilanmaksizin-dernek-ve-vakiflara-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/179cfc7d-b061-4c45-9c99-a5caae00a299/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmesi http://kamubis.com/decisions/SayistayFinding/773313d6-d29b-4dce-a766-76d79031578b/idare-tarafindan-alinan-yol-ve-kanalizasyon-katilma-paylarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/64e4323d-3772-448b-aced-4751fd0c9eca/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/118d777f-66ff-48c4-b5e2-356b03c0cdc8/bina-insaat-harcina-iliskin-matrahin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/8eceaa7c-beb6-45d6-ae13-9004221b972a/harc-konusu-olan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/8758496b-db64-4223-b5d6-67ef8a255b35/belediye-gelirleri-kanununda-yer-alan-azami-tutarlarin-uzerinde-harc-tarifesi-belirlenmesi-ve-uygulanmasi http://kamubis.com/decisions/SayistayFinding/555d6756-1d56-47be-b11a-8041ba858d00/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/a7a9d0ce-eee5-4baf-810b-fda1f0056537/2021-yili-oncesi-icin-buyuksehir-belediyesine-gonderilmesi-gereken-otopark-bedellerinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/1d104c23-8647-4e99-9dd4-d15e3bb985d5/kidem-tazminati-karsiliklarinin-hatali-ayrilmasi http://kamubis.com/decisions/SayistayFinding/c39be2e9-b95d-490e-bcdb-4334e0a0455a/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/d8e46d89-dcb2-4f53-9bc8-d6e2739c69e4/yeralti-ve-yerustu-duzenleri-hesabi-ile-binalar-hesabinda-kayitli-bazi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b90ff8ca-3d85-489d-aed9-ae2721696b02/gecici-kabulu-yapilan-islerin-ilgili-maddi-duran-varlik-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/68cfdda0-e225-461f-8219-0f8a0fb36b9c/idare-tasinmazlarinin-diger-kamu-idarelerine-tahsis-edilmesine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6eb78a86-0ecb-4f25-bba6-839acf2b6d6a/yemek-hizmet-alimi-ihalesinde-bazi-personelin-periyodik-saglik-kontrollerine-dair-belgelerinde-eksiklik-bulunmasi http://kamubis.com/decisions/SayistayFinding/761af0f2-038e-4a6d-957c-2df6bcffd13a/yemek-hizmet-alimi-ihalesinde-bazi-personele-ait-hijyen-egitim-belgelerinde-eksiklik-bulunmasi http://kamubis.com/decisions/SayistayFinding/3c8e2a13-7dba-44de-82e6-2d1e1b441c2d/teknik-sartnamesine-uygun-olmayan-araclar-icin-ceza-kesintisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ba14b488-1a90-48a6-bd58-83cb084faa86/sirket-yukumluluklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-ek-mali-kulfete-maruz-kalinmasi http://kamubis.com/decisions/SayistayFinding/fe9315c3-0c0b-4916-965e-5fcbce72689e/mevzuatinda-belirlenen-sartlar-olusmadigi-halde-sure-uzatimi-verilmesi http://kamubis.com/decisions/SayistayFinding/a92a7aca-a3ed-4201-9d2b-99cec5a21239/hizmet-alimlarinda-hizmet-isleri-hakedis-raporu-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/9b39ae2b-f7f7-4dd2-93d0-5d649644172b/hizmet-alimina-ait-sozlesme-kapsaminda-yeni-birim-fiyat-yapilmasi-suretiyle-mal-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/7400efd8-c733-44c7-8dd1-fd69a313ded9/bazi-sirket-calisanlari-ve-aile-fertlerinin-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ca47b8dd-b484-4a73-bd4d-b44aeac03ecf/bazi-mal-veya-hizmet-alim-islerinde-denetim-muayene-ve-kabul-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1b833224-5c44-4c8a-af9a-7627dc5d60cf/arac-kiralama-hizmet-alimi-isinde-cezai-islemlerin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/3a3d2016-d110-4cd9-9cf6-79c06e903eb4/tahsili-supheli-hale-gelen-alacaklarin-supheli-ticari-alacaklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ae06e5bd-2fd2-493b-824e-4b3cddc4d885/kidem-tazminati-karsiligi-tutarlarinin-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/e6e2ebce-7966-46ca-95a9-68923da02cfa/faiz-gelirlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7b24eaef-d5f3-4fa7-b2eb-64a875bc9956/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3662c977-4244-4ad0-8055-f082ee9476c7/depozito-ve-teminatlar-hesaplarinin-kullanilmasinda-donemsellik-ilkesine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/b03ba454-d2a8-4119-b9ff-0cad163ebea9/kurumun-bilisim-sistemi-ve-yonetim-politikasinin-standartlara-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/d3170acc-f298-4227-9bcb-b1a673a27695/icisleri-bakanligi-e-belediye-sisteminin-muhasebe-ve-diger-modullerinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6c559b2d-fa7e-4dbf-96c7-b47eaef191df/alinan-tuketim-malzemelerinin-ilk-madde-ve-malzeme-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/ee8e0463-e2a1-460d-9444-aa0633255436/sabit-ve-mobil-altyapi-veya-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0719841d-f76a-4aeb-beb5-4a86766b1f4b/otopark-yonetmeligi-cercevesinde-alinacak-otopark-bedellerinin-tahakkuku-ve-tahsiline-iliskin-usul-ve-esaslarin-belirlenmemesi-tahakkuktahsilat-yapilmamasi-ve-bankada-otopark-hesabinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/ba00783b-7fed-4128-afad-2da06c35b858/ticari-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/23fd003a-5a02-4eff-989a-675889f47a40/personel-calistirilmasina-dayali-hizmet-alimi-icin-sirket-ile-sozlesme-imzalanmamasi-ve-odemelerin-ilgili-butce-tertibine-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/a1fcc8b4-3d69-4778-8acc-a49dce3fe25c/eglence-vergisine-tabi-faaliyetlerde-bulunan-isyerlerine-eglence-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/0b0950fa-fa9b-40e8-b0a5-78121a51d156/alinan-tasinirlarin-demirbaslar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/262bb859-21e0-4483-9062-5749518e027b/belediyenin-ortagi-oldugu-sirketlerdeki-sermaye-tutari-ile-bilancodaki-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/2834f9e7-da16-474d-b9f3-1225304f6741/yapim-islerinde-insaat-sigortasi-butun-riskler-policesinde-yuzde-ikiden-fazla-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/c07aa063-1f1b-41c0-a8fa-2398767d6fc3/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/faa7102b-a0dc-408f-806f-0045c849cc87/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-ve-vergi-borcu-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/7dc86b74-4ee3-46a3-b2d8-f9a585eca33a/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/8ccb3104-8004-4cf7-943a-a26184d90ad6/kanalizasyon-ile-su-tesisleri-harcamalarina-katilma-paylarinin-tum-mukellefleri-kapsayacak-bicimde-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5cbf851a-da5d-47bd-b4b8-41c62756c177/tahsisli-kullanilan-tasinmazlarin-bilancodaki-degeri-ile-tasinmaz-kayit-formlarindaki-degerin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/e869cd2a-6d56-4ca8-b207-6092d43439cb/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerine-iliskin-herhangi-bir-tahsilatin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/6e17ab35-353b-4076-9f91-93eb76fd4171/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d9326f1f-45d8-4f82-8a64-0470f4ea2520/hayvan-bakimevleri-kurmak-ve-rehabilitasyon-islemlerini-gerceklestirmek-icin-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/8d24883b-e191-4939-abbc-dc93fab57d06/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b2ac33ab-ae3b-4641-8193-86060a2250e7/bazi-is-yerlerinin-ilan-ve-reklam-vergisi-mukellefiyetlerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/a5d74f9a-9156-4568-a1d9-841af6001bd5/personelden-kesilen-sendika-aidatlarinin-suresinde-odenmemesi http://kamubis.com/decisions/SayistayFinding/b5210723-8309-418d-bfae-d5609e37561d/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/90cccb9e-adaf-4079-940a-5511facd8ce0/bakirkoy-belediyesi-tiyatrolari-yonetmeligi-kapsaminda-yapilan-gecici-personel-gorevlendirmelerinin-personel-istihdam-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/a34850fa-60f0-4713-a9d9-78413be93d2d/idarece-pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/2662a79d-a598-439d-a179-6c5e590d7d30/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalari-ile-muhasebelestirme-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/5758dbef-f68a-4c89-828c-fea8962e3b73/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/92f7278f-57e8-4344-87a9-bd0b6161fae8/kredi-karti-ile-yapilan-tahsilatlarin-yasal-suresi-icerisinde-sirketin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9dcb3e58-0cf2-4607-8d54-bdc6d2e4bdca/kira-sozlesmelerinde-yer-alan-ek-teminat-bedellerinin-kiracilardan-alinmamasi http://kamubis.com/decisions/SayistayFinding/750ec74e-ff5c-4304-b606-62770c1db465/ihbar-tazminati-odemelerinde-gunluk-ucretin-eksik-belirlenmesi http://kamubis.com/decisions/SayistayFinding/b316b230-e91a-4122-abf7-f73e825bbb48/park-alani-ve-cevre-duzenleme-yapim-isinde-ihale-mevzuati-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/fc2dba1f-0df2-4b14-8a63-a2663205abf1/sirket-ticari-hayatinin-surdurulebilir-olmamasi http://kamubis.com/decisions/SayistayFinding/1da453fd-3497-41e7-a551-9dc183f1f62a/elektrik-faturalarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/c49adcc8-a51d-4a58-858d-1fe127d634e8/oncelikli-odeme-hakkina-sahip-kamu-alacaklarinin-zamaninda-odenmemesi http://kamubis.com/decisions/SayistayFinding/b0647eb9-24d5-42c7-bef9-4b4a4717b936/gecekondu-fonu-hesabina-aktarilmasi-gereken-tutarlarin-takibinin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/b2c91abc-2dcc-4a83-badd-64460145265f/toplu-ulasim-hatlarina-iliskin-isletme-hakkinin-ihalesiz-ve-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/caed7c6b-2ccf-406a-a798-0a3f45149c32/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/86c696de-333e-4107-9918-3ce1a87960b7/iscilerin-kanunen-belirlenmis-fazla-calisma-ust-sinirini-asacak-sekilde-calistirilmasi http://kamubis.com/decisions/SayistayFinding/fe90d8e5-3694-4f7c-b8a5-0b4770923831/isletme-hakkinin-devri-niteligindeki-tasinmaz-kiralamalarinda-katma-deger-vergisi-tahakkuku-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2b661cab-948a-4fc1-b7b5-ed7f126588c2/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/96b67068-6ff2-449c-98c9-038b9aa6e6eb/biletle-girilmesi-zorunlu-olmayan-ve-eglence-vergisine-tabi-faaliyetlerde-bulunan-isyerlerine-eglence-vergisi-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/8d081f40-334a-4d3b-805e-4e2f1943c182/isyeri-acma-ve-calisma-ruhsatlarina-iliskin-verilerin-dogru-ve-guvenilir-olmamasi http://kamubis.com/decisions/SayistayFinding/db36ca9c-6915-4aca-b044-3455bc9e4070/emlak-vergisi-muafiyet-ve-indiriminden-yararlanan-mukellef-listesinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f4c52871-5fd4-432d-9bfa-90c0755e9324/gelir-kalemlerinde-tahsilattahakkuk-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/e33709ab-0fba-4e08-bd43-89f8f56ecb64/gelir-islemlerine-iliskin-muhasebe-birimi-verileri-ile-gelir-servisi-verileri-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/59aaa654-cb5c-4485-b4d3-d8e4b7745f44/tasinmazlarin-tahsis-karari-alinmadan-kamu-idarelerine-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/a0d9617d-c542-4ef8-9ed6-037c28530dfd/idareye-ait-tasinmazlarin-dernek-ve-kooperatiflere-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/fa2f5f3c-65d1-4a6a-84fe-0f27f416633b/tasinmaz-isgallerinin-tespitine-iliskin-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d145d217-9c55-4507-8b7a-f805312c1e08/bazi-tasinmazlarin-kira-sozlesmesi-yapilmadan-ve-teminat-alinmadan-encumen-karariyla-suresiz-olarak-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/8ea8aa39-77b3-4ae0-9f61-13899f414736/kiraya-verilen-tasinmazlarin-kira-surelerinin-ihalesiz-olarak-uzatilmasi http://kamubis.com/decisions/SayistayFinding/b90e6b1f-c44b-407f-840e-af1fc996fdbc/idareye-ait-bazi-tasinmazlarin-kira-sozlesmelerinde-kiralanan-alanlarin-yuzolcumlerinin-belirtilmemesi-nedeniyle-isgalli-alanlarin-tespit-edilememesi http://kamubis.com/decisions/SayistayFinding/7b262a84-2075-4698-ace2-4e372bf2fce6/bazi-isyerlerine-ait-elektrik-kullanim-bedellerinin-idare-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/2ecbcf18-b822-4829-9c80-5c38f5d00db4/iskele-ve-cadde-uzerindeki-gecici-isgaller-hakkinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1032a07f-66c2-4635-bd66-01c21fd9165d/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/56e4cb43-c83b-40ce-997c-5a8e8f5eefd6/hurdaya-ayrilan-tasinirlarin-ilgili-muhasebe-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/01ca628f-0b7a-49d0-b44c-c9f0da3af7ee/yapilandirilan-veya-takibe-alinan-alacaklarin-muhasebe-kayitlarina-tam-ve-dogru-olarak-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/fede2859-8c5c-4a53-a9ee-7051ec641be5/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/00026cbe-ca65-4096-845d-b58bfbe28cbc/ulusal-bayram-gunlerinde-faaliyet-gosteren-is-yerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmasina-yonelik-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/07538116-7660-4dc6-acd8-364acda93037/otopark-gelirlerinin-vadeli-hesapta-takip-edilmemesi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/c0636209-858c-4557-ba04-f47290b8bfc6/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulundugu-tespit-edilen-is-yerlerine-idari-para-cezasi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/746039c3-5fed-4ef6-ac72-c2fb7342e81b/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8340ef84-c0b2-4878-b6f8-13123af77b6b/isyeri-acma-ve-calisma-ruhsati-alma-zorunlulugu-bulunmayan-bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/87b7e7e2-7c8f-4663-941b-f4f91c293596/indirimli-bina-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/003c6c59-3024-468b-baa0-1de35a4fcb0e/ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/da49d3c4-fbd9-4bd2-add5-4cd1e9350f06/gecekondu-fonundaki-paranin-fonun-amaci-disindaki-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cbbacedb-57e9-40c0-b96e-68fb2b0fa2e2/cevre-temizlik-vergisine-esas-bina-derece-ve-gruplarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/3308868a-7642-4f86-b9fa-7a8f5bc8c29c/tesis-niteligindeki-dayanikli-tasinirlarin-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/1ccf7a2d-c2bf-4de2-944d-0da1aca7d157/verilen-avans-icin-teminat-alinmamasi-ve-hatali-muhasebe-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/54b482ec-9a06-454d-96b5-8c3059e267d8/is-avanslarinda-mahsup-suresine-uyulmamasi-ve-gecikme-zammi-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/324647e1-edc0-4ee9-802f-57e6a70e4aba/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/250c7fa4-7631-4299-be0d-2b3951af7500/dogrudan-temin-yoluyla-yapilan-alimlara-iliskin-bilgilerin-elektronik-kamu-alimlari-platformu-uzerinden-kamu-ihale-kurumuna-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/e2de5c41-3509-48fa-82b1-e68e2e4f94ef/butce-ici-isletme-karinin-donem-sonunda-belediye-butcesine-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/01bb0556-766f-4f44-9906-9f52080ec6ca/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/76fdb313-c534-48cc-9741-9530bea5cebc/parasal-limitler-dahilinde-yapilan-alimlarda-butceye-konulan-odenegin-10unun-kamu-ihale-kurumunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/2f8a79d8-fe51-4d18-9ecb-075e11e0eca0/gider-taahhutleri-hesabinin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/4fc26b97-30d0-4108-9550-830392af6e9c/butun-riskler-sigorta-policelerine-iliskin-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/dc19001c-1e8f-4b8b-9570-e15ba4cc65b9/idare-envanter-kayitlarinda-yer-alan-tasitlara-iliskin-bilgiler-ile-muhasebe-kayitlarinda-yer-alan-bilgiler-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/8a9c93ad-7d5a-4cab-84f7-27a84d587c6b/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/f82d93bb-517c-4e29-888a-696e96f28a2e/ihaleye-katilimda-yeterlik-sartini-saglamayan-istekli-ile-sozlesme-imzalanmasi http://kamubis.com/decisions/SayistayFinding/038f2c79-2d11-410c-ba1c-c2a04a22e043/yeralti-ve-yerustu-duzenleri-hesabina-kaydedilmesi-gereken-varliklarin-dogrudan-gider-gosterilerek-kayitlara-alinmasi http://kamubis.com/decisions/SayistayFinding/67449c75-2b63-4c74-b39f-56b37a280600/kidem-tazminati-karsilik-tutarlarinin-mevcut-durumla-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/d8263ca6-f650-4265-b350-bbd77d424d41/banka-kredilerine-ait-islememis-faiz-tutarlarinin-tahakkuk-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/8f606bda-3c0e-4f9c-b08b-8e534b4bc7fc/kullanim-ozelligini-kaybeden-araclarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/93ab4533-c977-4b03-9d04-dfa06bd8603a/yapilandirilmis-borclarin-ilgili-hesaplarda-tam-ve-dogru-sekilde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/19897bdc-53ec-4c3b-8d03-715b2e6e6e34/maddi-duran-varliklara-iliskin-amortismanlarin-tam-ve-dogru-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4f752f99-b271-4df1-8005-e5606f4ea488/idarece-katma-deger-vergisi-dahil-olarak-tahsil-edilen-mal-ve-hizmet-bedellerinin-tamaminin-idarenin-faaliyet-gelirlerine-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/e225aaf5-cab4-478b-987c-35d73062eea9/tasinir-niteliginde-olan-malzemelerin-dogrudan-gider-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/85f5a810-78e1-4e56-af15-7a2b985c6c29/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/af531642-7533-43de-9ca8-033ae1f28dca/mevzuatin-icazet-vermemesine-ragmen-muhtarliklara-nakdi-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/b2138dd2-e7c0-4719-8702-ff8f6429774f/idarece-sunulan-hizmetlerin-ucretlendirilmesinde-mevzuatta-yeri-olmamasina-ragmen-belediye-personeline-indirim-ve-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/8b16cf19-3fa6-4629-b24e-958e24326747/mevzuati-geregi-hayvan-bakimevleri-kurmak-ve-rehabilitasyon-islemlerini-gerceklestirmek-icin-ayrilmasi-gereken-paylarin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/87a8832e-f1d8-474d-887d-88c1c81646a3/idare-tarafindan-duzenlenen-resim-hikaye-ve-siir-yarismalarinda-olusturulan-juri-uyelerine-yapilan-ucret-odemelerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/e8216721-9778-4fb4-a6ea-393384115bf6/temsil-ve-agirlama-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/504c7320-24f7-4342-83a7-276e178fe417/sosyal-denge-sozlesmesinde-konusu-disinda-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/5d079563-e750-4f15-a674-af037e1a9e85/kefalet-sandigi-kesintisine-tabi-olmayan-bazi-personele-tahsilat-ve-odeme-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/e873fcb8-5e8f-4dba-8bec-3474fcb1cd82/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3770cfc9-78e5-41d2-b285-f6e1aa0f04d3/fiilen-gorulmeyen-hizmetlere-iliskin-olarak-mudurluk-olusturularak-kadro-unvaninin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/efefb7fd-47b5-4fb1-9a4b-2cdb706a3e6b/dolu-olan-bazi-mudurluk-kadrolarina-baska-personellerin-surekli-olarak-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/a0a6dfda-43a0-41ac-bc97-8367d3b19930/donem-icerisinde-odenek-ustu-harcama-yapilmasi-ve-odenek-aktarmalarinin-zamaninda-ve-usulune-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cf3351d2-24d5-4e16-a1dd-70f5f64db0f3/devlet-memurlari-kanunu-ve-sosyal-hizmetler-kanunu-uyarinca-istihdami-zorunlu-personel-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/88dd9538-baba-4afb-b50c-8fd92ccdeb14/cesitli-dernek-ve-vakiflara-tasinmaz-tahsisinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1b9209cb-a31b-4295-9b9e-944b87efc27f/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi-ve-ecrimisil-tahsilat-oraninin-dusuk-seviyede-olmasi http://kamubis.com/decisions/SayistayFinding/56415c10-b10b-4d5d-b9db-dd380eadabac/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-mevzuatinda-ve-kira-sozlesmelerinde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/a395e722-012e-4bcc-bb6e-fdad559ec792/idare-tasinir-mal-yonetimi-hesabi-icmal-cetveli-ile-bilanco-arasinda-fark-olmasi http://kamubis.com/decisions/SayistayFinding/6503e685-8d7f-4d5f-975a-05226e6a3b64/birikmis-amortismanlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/60d60f42-d057-4bca-9456-8d16ad805a8e/vadesinde-tahsil-edilmeyen-alacaklar-icin-yilsonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/291b345e-9a52-4a90-acbd-a362768e93a3/acik-ihale-ile-yapilmasi-gereken-sigorta-hizmeti-alimi-islerinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/ea313c30-b0ef-40ce-82c6-4050ade0555e/isletme-hakkinin-devri-niteligindeki-kiralamalardan-katma-deger-vergisi-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/9553ac64-ca30-4227-b876-1e953528bffc/ecrimisil-karsiligi-kullandirilan-bazi-idare-tasinmazlarinin-ecrimisil-bedellerinin-tespitinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3202dbde-ad30-422a-99c9-6caae0127d44/reklam-panolarinin-ihale-yapilmaksizin-ucret-karsiligi-kullandirilmasi-ve-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilat-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a5846f52-78fe-48bd-b6ec-b7c890e97660/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-turkiye-elektrik-dagitim-anonim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/159fc170-5fff-438d-a723-f7bb19351e6a/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/cd88a780-2b8c-4282-8876-cdf7fd75bee7/ivedi-ve-acele-olmayan-ihtiyaclarin-avans-seklinde-odeme-ile-gerceklestirilmesi-ve-bu-ihtiyaclar-karsilanirken-ihale-mevzuati-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/4ab80c99-9ea1-4971-9383-3159870dc659/yapim-islerinde-yuklenicilerin-idareden-onay-almadan-alt-yuklenici-calistirmasi http://kamubis.com/decisions/SayistayFinding/58a6ebd4-224b-4acb-9bfd-c1d5f5d2a886/kamu-ihale-kanununa-eklenen-gecici-5-ve-6.-maddelere-istinaden-fiyat-farki-verilen-yapim-islerinde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/23ed4f16-190b-40e4-85e4-a6e5921b8da0/yapim-isi-ihalelerinde-kontrolluk-hizmetleri-icin-binek-arac-sartinin-yer-almasi http://kamubis.com/decisions/SayistayFinding/c571c928-1ec0-4426-96d2-54e0df54e505/dogrudan-temin-yontemiyle-yapilan-hizmet-alimlari-ve-yapim-islerinde-hakedis-raporlarinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/269d8b31-a71d-4719-b754-24860544c4f0/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/bc5cd469-852e-4f19-b120-080f69f9ca5a/temel-ihale-usulleri-ile-yapilmasi-gereken-bazi-mal-ve-hizmet-alimlarinin-dogrudan-temin-yontemiyle-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/e89e4463-6661-48cc-b127-23a6db5d78d0/ihale-yapilmaksizin-kamu-ihale-kanununun-istisna-maddesi-kapsaminda-gida-malzemeleri-alinmasi http://kamubis.com/decisions/SayistayFinding/6897d8fc-5e3d-486f-8282-f21baad7ac2f/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesince-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/3fc7d4a9-54f2-41db-b20d-9ff54cbbf5b4/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2d3e4add-a831-4cbc-acf0-d4ef863c0507/buyuksehir-belediyesince-cesitli-mevzuatlarda-ongorulen-paylarin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b0194a59-7727-4c95-b43a-fa1e3a7c76cc/otomatik-odeme-talimati-verilerek-net-tutarlar-uzerinden-odenen-elektrik-dogalgaz-telefon-ve-internet-faturasi-bedellerine-ait-damga-vergilerinin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a294ee55-4068-4bd8-9c94-e385782f8c05/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/2f935651-8f11-48d8-bfd1-a439e91af8bf/ihaleler-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iade-edilmemesi-veya-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/90874735-dbbf-4537-9eda-8d52cbde615f/kredi-kartlari-ile-yapilan-tahsilatlarin-hesaplara-aktarilmasi-asamasinda-bankaya-komisyon-odenmesi http://kamubis.com/decisions/SayistayFinding/920d18b8-f449-4a26-a933-cbfc45104c30/planlanabilen-mal-ve-hizmet-alimlarinin-istisna-edilen-parasal-limitin-altinda-kalmak-amaciyla-parcalara-bolunerek-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/94696de6-72f0-469f-a06c-f866606f990b/mali-tablolarin-eki-olarak-onemli-muhasebe-politikalari-ve-aciklayici-notlarin-sunulmamasi http://kamubis.com/decisions/SayistayFinding/bb914b11-da87-4515-b35c-0a43112d7f4e/sayistaya-verilecek-defter-mali-tablo-belge-ve-bilgilerden-bazilarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/eeff4558-b6fb-4d1e-b90d-44cef14e88c4/yevmiye-defteri-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/b29f7167-6d6a-482a-a252-ab1679109797/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/b344f2b6-3b7c-4ad5-98b7-4854a794cda8/on-odemenin-usulune-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/997cf8b8-5601-4e68-99a6-da6317dcfe4c/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/082adce1-ce40-4200-9c39-f6402049f1da/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/17de5d0a-c717-494e-9d09-8262a3a32377/verilen-cekler-ve-odeme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/36fe6041-2e47-4cf8-83f2-0f599943dfd5/mevzuatta-belirtilen-siniri-asan-taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/4b73ee8c-c805-45e8-8c99-0005bf18610a/yevmiye-defterinde-bos-yevmiye-birakilmasi-gecmise-yonelik-ve-mukerrer-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/5c07ea66-e38f-4a80-9e5d-30a55b68be25/tahakkuk-eden-gelir-kalemlerinin-tahsilatlarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/4c3eab23-c38f-4cb9-bcd9-4dc605cc04ce/tatil-gunlerinde-calisma-ruhsat-harci-tahsil-edilmesine-esas-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8650a717-9f7b-4d77-bcea-8db2b6115238/muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/857dc86b-31a3-4ad1-b6c1-93f8b93e9723/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/32567285-f99e-4ab7-a113-3440078696dc/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/b0d1d6ba-405b-4a03-8eca-107fdf48684b/sayistaya-verilmesi-gereken-bilgi-ve-belgelerin-suresinde-verilmemesi http://kamubis.com/decisions/SayistayFinding/ecd98a4f-6144-481b-ad05-15428643d3e1/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/ea01f8ee-b1b6-4520-a830-b2f827dc864f/emanetler-hesabinin-duzenlenme-amaci-disindaki-muhasebe-islemleri-icin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/07f1aeb8-b7da-49a3-a3c2-f8c94f297f6c/mal-ve-hizmet-alimlarinda-avans-mahsup-surelerine-uyulmamasi-ve-avans-verilmesini-gerektiren-alimlara-bes-gun-icinde-baslanilmamasi http://kamubis.com/decisions/SayistayFinding/b6e813c5-e156-4964-8fe3-8baecabbbb64/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a002158a-a87b-4ad6-9bb3-bf526739e06b/kredi-kartlari-ile-yapilan-tahsilatlarin-mevzuatta-ongorulen-azami-surede-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/977518bc-27de-4ae1-bad8-6e8659932679/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/5a752307-91d4-40e4-aec7-5caf6682665c/alinan-cekler-hesabinin-kullanilmamasi-ve-bu-hesapla-ilgili-yapilan-islemlerin-mevzuat-hukumlerine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/4c804369-41ad-4c93-8466-ded489b1e624/profesyonel-spor-kulubunden-loca-kiralanmasi http://kamubis.com/decisions/SayistayFinding/fa156d2a-51fc-4f83-bc82-0d4b8df6cc50/banka-hesaplari-arasindaki-para-aktarimlarinin-muhasebelestirilmesinde-diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/b72d9458-792f-41ed-aa80-d6a1a899a852/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/dddcd350-1983-4b50-8f8b-624a411a02e5/isletme-hakkinin-devri-niteligindeki-kiralamalarda-kdvnin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/61ada4d0-e57a-4f08-a53d-2c0496ec97a9/hizmet-alim-ihalesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9cf98a2a-887d-4794-8980-249721b84da1/tasinmaz-kiralamalari-ile-tasinir-ve-tasinmaz-satislarinda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/6bbcd74a-c1e6-47bc-b6b1-40d76db75191/yapim-isi-ihalelerinin-sozlesme-asamalarinda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/2efea2b0-15b6-4935-aa95-964921101b70/yapim-isi-ihalelerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/a7f1cd47-a0a7-42c8-b4da-f7ba7ad62952/hak-sahiplerine-gerceklestirilen-odemelerde-vergi-borcuna-iliskin-kesintinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/730d1b34-a6a9-48c1-b877-cd572090805f/dogrudan-teminle-yapilan-alimlarda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/deba49c5-c507-40f1-a239-eab42de45a37/tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b3ad2c9d-ff0b-4274-b261-873537482dfe/maddi-duran-varliklar-icin-gerceklestirilen-amortisman-islemlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/283e84bd-daca-4059-af0d-9d78d1436414/mahsup-donemine-aktarilan-avans-ve-kredilerin-hatali-muhasebelestirilmesi-ve-bunlara-ait-odeneklerin-nazim-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/60c61365-1300-4dbd-8432-4f6ec1c936d4/hizmet-alimi-suretiyle-calistirilan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b60e9aea-82be-4b5e-9e60-ee0181012cec/ortak-olunan-sirketler-icin-alinan-sermaye-artirim-kararina-iliskin-sermaye-taahhut-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/21255e6d-c3f1-44ef-a02b-e1b2dcf395ec/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/3dd2f049-4e96-4c26-9be9-e706509ade6a/ihtiyaclarin-avans-seklinde-odeme-ile-karsilanmasi http://kamubis.com/decisions/SayistayFinding/df253bfe-45fc-475c-86b6-2c5133b5ad37/sayistay-denetim-raporunun-belediye-meclisine-sunulmamasi http://kamubis.com/decisions/SayistayFinding/6ea36431-d894-4978-92b0-4f085ead06d9/otopark-gelirlerinin-konusu-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/55485ff2-bc3e-4002-ab4a-93a92578deb1/gecekondu-fonu-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/14a0eeef-ab06-4f52-b089-e1d0fc049a2f/kredi-karti-ile-yapilan-tahsilatlarin-vadeli-hesapta-degerlendirilmemesi http://kamubis.com/decisions/SayistayFinding/08647ff9-ff7d-491c-9428-01c08ea8f311/imara-aykiri-yapilara-iliskin-encumen-kararlarinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c142ed6f-fca9-468f-a611-cbf9ecdd5679/sosyal-denge-tazminati-sozlesmesinin-konusu-disinda-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/0cf9794f-7897-4c92-b067-310f548cee86/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/c7219406-6c8e-467a-af87-d0008c1532e3/muhasebe-yevmiye-kayitlarinda-atlamalar-olmasi-ve-geriye-donuk-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/fcb51a1c-cf56-4bf1-bb57-c538bd630478/is-yerlerinden-evsel-kati-atik-bertaraf-bedeli-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/1083d2ad-119f-414d-b443-5ccdfe4bbdbd/ilan-ve-reklam-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d035a277-e082-4387-a574-a5c23f62f9f4/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1196b921-9713-4e9a-9303-2f4cf4b6e6cf/indirimli-emlak-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/8bb2aa5c-76a0-4716-9f33-92caeb898da5/kiraya-verilen-kent-mobilyalarina-iliskin-ilan-ve-reklam-vergisi-mukellefiyetinin-olmamasi http://kamubis.com/decisions/SayistayFinding/3410dc2a-b5a3-4dac-acf8-5a047ffa8c60/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3033ff8b-67ff-42fb-a978-1745918894a0/is-yeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunan-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/9312eb8c-11c1-4503-9bb2-e9f71844da93/tatil-gunlerinde-calisma-ruhsat-harci-tahsil-edilmesine-esas-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/005a2cf9-60e8-49de-ba97-e93485476fd6/isgal-harci-toplama-yetkisinin-yapilan-protokol-ile-meslek-odalarina-devredilmesi http://kamubis.com/decisions/SayistayFinding/bfe88322-430b-46a9-b022-0c239ac4f572/trafo-yerlerinin-tescil-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4e3c3744-a2af-4e3a-b1fc-805f6f80b000/kultur-merkezinde-yer-alan-salonlar-icin-belirlenen-ucret-tarifesinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/c0730356-1d8b-4519-851b-c62034a7dbbc/tasinmaz-satislarinda-tellallik-harci-alinmasi http://kamubis.com/decisions/SayistayFinding/1addaf22-ab44-421a-a6f1-7cfb858aff2b/taahhudunu-yerine-getirmeyen-kiracilar-icin-islem-yapilmamasi http://kamubis.com/decisions/SayistayFinding/21b4a22d-119c-4bfa-9892-d1576a0fc0c8/tasinmaz-satisina-iliskin-duzenlenen-kiymet-takdir-raporlarinin-bedel-tespit-esaslarini-icermemesi http://kamubis.com/decisions/SayistayFinding/0a115806-3eb3-485c-be7c-9271e5683ebc/gelir-ve-giderlerin-donemsellik-ilkesine-gore-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/3bfd74a9-76cf-4fa2-aee2-f7bbdae8fbfb/kira-sozlesmesi-sona-eren-tasinmazlarin-sure-uzatimi-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/36a40f9e-82ac-4f41-b119-7d4adde40b73/derneklere-tasinmaz-tahsis-edilmesi-ve-tahsis-edilen-tasinmazlarin-ucuncu-kisilere-kiralanmasi http://kamubis.com/decisions/SayistayFinding/b9e816e2-0e11-47a1-95b9-3babaa75b964/parasal-limit-dahilinde-yapilan-alimlarda-yasaklilik-teyidi-yapilmamasi-ve-dogrudan-temin-alimlarinin-ekapa-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/a00e0e15-13d7-4a91-9c18-fc02676fe0ba/dogrudan-teminle-gerceklestirilen-ve-belli-bir-sure-gerektiren-islerde-sozlesme-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/b92da1ea-4a41-4fad-93e9-091d8ca930ae/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/4d39c9d7-9112-499d-bbbc-7d60565643eb/yaklasik-maliyet-ile-birim-fiyat-teklif-cetvelindeki-miktarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/c7b30f36-10ef-42a5-87bf-2c2733aac9c4/yapim-islerinin-projelere-uygun-sonuclandirilmamasi http://kamubis.com/decisions/SayistayFinding/64c83f3c-5196-4409-b466-49cdd4ba5314/ihalelerde-rekabeti-kisitlayici-duzenlemelere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/447bccda-05b3-42c1-a595-4366da33983f/tasinir-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/b1bfc27f-56e2-4357-a7ad-402eb28543d7/tesis-makine-ve-cihazlarin-demirbaslar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/3d82cad8-a364-4044-9996-fe87a0cadb70/ayni-bagislarin-tasinir-envanterine-ve-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/1c5b9251-13c2-4241-aa8f-c934dcfc4590/ayni-bagislarin-butceye-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/b02ffcb3-b939-41ff-9a60-89a9e9bdaf0e/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8f17d0c9-6dc8-4e3e-b8ac-a10ce455a70b/tasinmazlarin-mulkiyet-ile-tahsis-degerlerinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/72f708dc-2a8a-4252-acca-1cdd902d7080/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6272afc6-3652-46eb-892b-8184dc400dc0/tasinmaz-satislarinin-satis-bedeli-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/16d47562-94d9-4d16-b53d-4087c5e0c00f/tasinmaz-kayitlari-ile-tapu-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/0a440f72-3c2f-4ce9-9ec7-991ee5b2f6ee/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyeye-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/04aa1bf0-6104-449f-b179-74509cdc4f37/su-kayiplari-tebligindeki-bazi-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bb4cc464-2062-4f00-aaf9-c52061868dbb/tapuda-mesken-olarak-kayitli-oldugu-halde-fiilen-isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1f94d300-a765-46f3-b8bf-2e08b947295a/ileri-atiksu-aritma-tesislerinin-kurulmasi-ve-isletilmesi-icin-kaynak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/d44131cf-242b-4f0f-8ed3-8bdd896c3eee/gorevde-yukselmeye-tabi-kadrolara-sinavsiz-atama-yapilmasi http://kamubis.com/decisions/SayistayFinding/eb38048a-88cb-4370-a079-dd1f40ade9a5/idareye-ait-personel-sirketine-vadesi-gecmis-vergi-borcu-durumunu-gosterir-belge-aranilmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/47eb916c-057e-4567-91b6-e5269f6487f2/tesis-makine-ve-cihazlar-hesabinda-yer-almamasi-gereken-maddi-duran-varliklarin-bulunmasi-ve-tesis-kapsaminda-yer-alan-tasinirlarin-sanal-ambarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/702df723-b800-4441-9cf1-450214a8b562/mahsup-donemine-aktarilan-avans-ve-krediler-ile-ilgili-kayitlarin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/9670b0f7-a402-4093-ba46-3f029360d43e/duran-varliklara-amortisman-ayrilmasina-iliskin-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c52da1e3-6702-46b0-8dbe-7df8f0eff483/sapanca-icme-suyu-havzasi-koruma-bolgesinde-yapi-ruhsati-bulunmayan-yerlere-su-hizmeti-saglamasi http://kamubis.com/decisions/SayistayFinding/6c78ddc8-5573-480e-80f1-8bc71f675fdc/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyeye-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/83e121aa-0430-41a1-aa25-ad3cf1100047/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4ab1e905-54e9-4b85-bfa9-c40899c9d373/idarenin-hizmet-alanindaki-bazi-yerlesim-yerlerinde-sayac-okuma-yapilmamasi-ve-bazi-yerlesim-yerlerinde-de-sayac-takma-isleminin-tamamlanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/60039bf4-5d2d-4804-a7cc-3dd6af7c870f/idarenin-gelirlerine-iliskin-tahsilat-ve-takip-sureclerinin-etkin-olarak-isletilmemesi http://kamubis.com/decisions/SayistayFinding/d5416bc8-4d47-4649-83ee-8de5f9cb3700/idare-tarafindan-icme-ve-kullanma-suyu-tarifelerinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/85eb66ef-94d5-4160-bf0b-934b2398f94c/yapim-islerinde-kesin-kabul-tarihini-belirleyen-kontrol-mekanizmalarinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/2c578345-c88b-458f-b60b-3f8646e4609f/servis-plakalarinin-ihalesiz-ve-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/8f6cb713-2a8c-4873-8637-4c6964875be6/cevre-temizlik-vergisi-paylarinin-buyuksehir-belediyesine-ve-ilce-belediyelerine-tam-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ffd10ddf-646c-4013-940f-4d11e870a2da/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/e09239aa-8d3c-491c-94f2-c14baa1894c1/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/1ca4d5d9-2323-4fbe-923c-f3e31c90f836/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d128911c-4d3e-4c2c-801c-8da151e28dec/sosyal-guvenlik-kurumuna-odenecek-ek-karsilik-priminin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4e6a39cb-0760-4579-a2db-2f4b8b275bc4/caddebostan-menekse-ve-florya-gunes-plajinin-hukuki-bir-dayanak-olmaksizin-sirket-tarafindan-isletilmesi http://kamubis.com/decisions/SayistayFinding/68aeb08e-0a6c-4ac1-9d7f-d10e3099a1db/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/56ded7c8-a9ab-40a3-8aeb-ff6473404357/sirketin-demirbaslar-hesabina-iliskin-muhasebe-kayitlari-ile-fiziki-sayimlarda-yer-alan-kayitlarin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/d05011c0-760d-4dbc-8450-8b78510590aa/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/b5346310-334c-4418-93a2-6fa42d3c0091/duran-varliklara-iliskin-amortisman-ayirma-islemlerinin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/6cd21bd0-2b81-46fa-aab0-b55c3220c755/sayistay-ilamlarinin-infazinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58459643-b8b8-4076-b9d4-053b287fa797/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/19ceda55-c2dc-4448-befd-1a92fbe389fa/engelli-memur-calistirma-zorunluluguna-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b7876096-424f-4c6e-8036-dd9f014d4f25/sirket-iscileri-icin-odenen-kidem-tazminatlarina-iliskin-rucu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e5a80212-2182-4a51-9555-5884d8f44377/belediyeye-ait-sirketlerin-yonetim-kurullarinda-mevzuata-uygun-olmayan-gorevlendirmelerin-yapilmasi http://kamubis.com/decisions/SayistayFinding/b1fc1899-f45b-4fcb-a841-f11495c8558d/tasinmaz-kiralamalarinin-bir-kisminda-kira-suresi-sona-ermesine-ragmen-sure-uzatimi-yolu-ile-tasinmazlarin-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/4f00464b-5175-45b7-bd14-c60794362332/teknik-sartnamede-yer-alan-bazi-is-kalemlerinin-yerine-getirilip-getirilmediginin-anlasilamamasi http://kamubis.com/decisions/SayistayFinding/420033b9-b2ad-4d8b-b99f-0659d7760979/yuklenicilere-verilen-avanslardan-gelir-vergisi-tevkifati-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c1ef4169-b2d7-484f-9ee7-c6fc831765aa/dogrudan-temin-usuluyle-yapilan-alimlarinin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi-ve-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d8f64f08-19ae-444e-b1d7-4a828d40e77c/ihale-konusu-is-kapsaminda-yer-almayan-hususlarin-ihale-dokumanlarinda-sart-konularak-mevzuata-aykiri-olarak-hizmet-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/134ac99c-321f-4241-9718-c4233d233628/insaat-sigortasi-policesinde-all-risk-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi-ve-teminat-surelerinin-is-artisina-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/e0a4ef0f-fe0b-47ce-9429-21329e6159c0/idareye-ait-personel-sirketine-sosyal-guvenlik-kurumu-borc-sorgulamasi-yapilmadan-odemede-bulunulmasi http://kamubis.com/decisions/SayistayFinding/14e1e27c-5b86-4881-9b60-f23723c3efc6/arac-uygunluk-belgesi-verilmeden-minibus-calistirilmasi http://kamubis.com/decisions/SayistayFinding/144c598f-79f2-4d95-8981-805f39c5c71f/parasal-limitler-dahilinde-yapilan-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/e7972c4a-0c18-42b0-9175-5ec5303ee536/kamu-ihale-kanununda-belirlenen-parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/5e7715a8-6300-478c-9ace-7a7a200c9560/alinan-gecici-teminat-mektuplarinin-ihalelerden-sonra-muhasebe-birimine-teslim-edilmemesi http://kamubis.com/decisions/SayistayFinding/bde4a07f-8f9e-44ad-b037-e2d774b9ad98/yeni-birim-fiyatla-sozlesmeye-dahil-olan-is-kalemlerinin-miktarinin-belirlenmemesi-nedeniyle-revize-birim-fiyat-uygulamasinin-gerceklestirilememesi http://kamubis.com/decisions/SayistayFinding/88fb564f-a107-49af-9f93-36f9d0afe627/yapim-islerinde-idare-tarafindan-onaylanmamis-alt-yuklenicilerin-calistirilmasi http://kamubis.com/decisions/SayistayFinding/8cfacb7d-80e3-4030-bfa0-336748fbf3b3/mevzuatta-belirlenen-sinir-uzerinde-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/b150c9ec-8ba9-4a85-bba7-a0dc09413f96/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d5306234-f4eb-4939-ae35-b74aa88ca7d0/bazi-binalarda-emlak-vergisinin-hesabinda-kalorifer-ve-klima-farklarinin-vergi-degerine-ilave-edilmemesi http://kamubis.com/decisions/SayistayFinding/3703eb6c-0757-4c7c-ab4f-55a80662cf96/idarece-ihale-edilen-bazi-yapim-islerinde-teknik-personel-bildirimine-ait-belgelerin-kontrolunun-yapilmamasi-ve-cezai-sartlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/1d7f70e2-2c41-4cee-b47e-a479da8502e6/tahsisli-kullanilan-ve-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/30aa065e-319b-44c1-ab85-196944713f6b/maddi-duran-varliklar-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4983477a-10b5-42ff-a16d-db4bc0619e40/maddi-duran-varliklar-hesap-grubunun-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a4a86ef7-9fa8-4ea5-bfa7-ee1b4ee06821/elden-cikarilan-tasinmazlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/fa388ca3-9e9e-459f-9fdf-28e7ee982e3d/yol-yapimi-amaciyla-satin-alinan-ilk-madde-ve-malzemelerin-ilgili-duran-varlik-maliyetine-eklenmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/1f97e54c-705a-4903-877a-ed007a7e4273/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/db263bde-c93f-454d-bd6e-2c83a7f6967d/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/0da63fe0-be83-47ab-a0d3-8b5769584698/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3b33a84a-f536-43a7-bc65-caa85efb6377/ilce-belediyelerince-tahsil-edilen-cevre-temizlik-vergisine-iliskin-paylarin-buyuksehir-belediyesine-aktarilmamasi-ve-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d094141a-6d74-4d9b-a25f-ed6e97f69b4d/dogrudan-temin-yontemiyle-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/bd7acd98-4327-4a53-abeb-3f07ec0eebb3/sosyal-guvenlik-primlerinin-zamaninda-yatirilmamasi-nedeniyle-gecikme-zammi-odenmesi http://kamubis.com/decisions/SayistayFinding/0f7944e1-7f91-4588-ab99-1d03ad2547cd/haklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4ac37a5c-af73-4d28-b45e-057547df2856/yevmiye-defterinde-bos-yevmiye-birakilmasi-ve-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/198263bb-8198-400c-9737-136f0229215b/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6d4f51f1-b4e4-4fbf-8070-d9c6b730dbb0/suresi-icinde-nakden-iade-edilen-avans-ve-kredilerin-ilgili-hesapta-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/51eaa00f-d650-410e-b826-98feeaf5f3f4/projesi-olmadigi-halde-yapim-isi-ihalesine-cikilmasi http://kamubis.com/decisions/SayistayFinding/73d72d70-d938-4889-8575-ccbb38ea33dd/parasal-limitlerin-altinda-kalmak-amaciyla-alimlarin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/28d86dff-5510-4810-badd-bd322d09a820/mevzuatta-belirlenen-sinirlarin-uzerinde-on-odeme-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0b808221-a1ef-4e22-884b-be45a2ee0ac3/gununden-once-odemesi-yapilan-maas-ve-ucretlerin-ilgili-hesapta-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/61405ef0-688e-4ba7-a897-c29bdb7beb61/mali-konularda-duzenlenen-yonetmeliklerin-sayistayin-istisari-gorusu-alinmadan-yururluge-konulmasi http://kamubis.com/decisions/SayistayFinding/523f8a3e-c4e0-4ebc-9a58-19e8a6afafbf/imar-kanunu-geregince-tahsil-edilen-otopark-gelirlerinin-vadeli-mevduat-hesabinda-nemalandirilmamasi-ve-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/66113719-2462-4216-af16-c23ad1157419/hizmet-alimi-yoluyla-belediye-sirketinden-istihdam-edilen-isci-personelin-zabita-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/a55c3534-a660-43e3-b8fa-7b35ae85787d/hak-sahibine-gerceklestirilen-odemelerde-vergi-borcu-sorgulamasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/336d217e-ee51-4cae-8f88-a0cc9988b7d3/butun-riskler-all-risk-sigorta-policelerinin-is-artisi-ve-sure-uzatimlari-bulunmasina-ragmen-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/d519a711-0b6b-49dd-9d7b-567ff1933bb5/birim-fiyat-teklif-alinmak-suretiyle-ihale-edilen-yapim-isi-ihalelerinde-ihale-dokumaninin-eksik-olusturulmasi http://kamubis.com/decisions/SayistayFinding/47788717-1d7d-4194-aea0-50bafb7940da/tasit-kiralamalarinda-araclarin-motor-hacmine-iliskin-sinirlara-uyulmamasi http://kamubis.com/decisions/SayistayFinding/2bfedd7b-82db-4dbb-a917-b7c5c9486029/belediye-sirketinden-istihdam-edilen-personele-iliskin-odemelerin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4bb68090-cba9-4028-84a7-485121ce818a/odenen-kidem-tazminati-tutarlarinin-ilgili-hesaplarda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/985d9e3e-e549-4365-b7d5-f89611be5db5/kamu-idaresi-mulkiyetinde-bulunan-binalarin-amortisman-islemine-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/b27e07ef-69f5-41e5-b438-5966c197d43a/butce-ici-isletmelerin-hesabinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/3f1f0b43-44a0-4469-9791-a10420cc8dec/mali-tabloda-kamuya-olan-vadesi-gecmis-ve-ertelenmis-borclarin-eksik-gosterilmesi-ve-vade-ayriminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/4900514d-a0a7-4ff5-b80b-f3617a0c0348/tasinmazlarin-kaydina-iliskin-formlar-ile-icmal-cetvellerinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/38cadb5a-29c4-4e4d-b0a0-2abc4d70074c/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-ilgili-hesapta-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/fb87fd11-dde3-461b-bcfa-2cea6029420f/tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/716fa00e-bda7-4640-a724-90f71a80f0c2/mulkiyeti-kamu-idaresine-ait-tasinmazin-satilmasina-karsin-taksitli-alacagin-ilgili-hesaplarda-kayda-alinmamasi http://kamubis.com/decisions/SayistayFinding/5553d569-8f5e-4221-b7e6-2991708a29c1/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/4bcd8b45-303c-4553-8d2f-8fcaa3fa9dd3/herhangi-bir-belgeye-yada-kayda-dayali-olmayan-gelir-tahakkuk-kayitlarinin-yapilmasi http://kamubis.com/decisions/SayistayFinding/ca30f9d3-2d1f-412e-b9a3-6f1969a185eb/gelir-tahakkuklarinin-muhasebe-kayitlarina-tam-ve-dogru-alinmamasi http://kamubis.com/decisions/SayistayFinding/dfff5ed4-cdc7-45cf-9590-0c980e72c836/depozito-ve-teminatlarin-hesaba-kaydedilmesinde-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e13c6950-bbce-4827-b979-a4ab5952ca39/buyuksehir-belediyesine-aktarilmasi-gereken-otopark-bedellerinin-ilgili-hesapta-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9ac3da05-f1da-4290-a446-c1713c12fed3/belediye-sirketinden-istihdam-edilen-personele-iliskin-olarak-gecmise-yonelik-ucret-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/cca97db7-d54a-472e-8070-0ea10a6e56b3/banka-kredilerine-iliskin-tutarlarin-muhasebelestirilmesinde-donemsellik-ilkesine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/3e15d8f4-6fb1-4633-a906-b0e2d5483e17/imalat-bunyesine-giren-bitum-bedellerinin-yapilmakta-olan-yatirimlar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/66b3d094-c6ec-4552-a223-143502bca265/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemle-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/752642f3-b9e6-45c9-a713-51168d26d9e7/haklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/8992451c-0902-4c0f-94e4-6a7860801e8e/personel-servis-tasimaciliginda-sozlesme-hukumlerine-aykiri-olarak-alt-yuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/57d36f79-0b9e-4742-b451-89a644f1d45f/sirketin-buyukada-plajina-musteri-goturmek-amaciyla-gerceklestirdigi-yolcu-motoru-kiralama-hizmet-alimlarinda-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/80510866-891c-4192-8772-2005ff48eb70/acik-ihale-ile-yapilmasi-gereken-islerin-dogrudan-temin-yontemiyle-kisimlara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/47860935-e4cc-4af3-bd26-b9f8c8ab1e48/sirketin-ticari-faaliyet-kapsamindaki-mal-ve-hizmetlerinin-sunumunda-mevzuata-aykiri-olarak-indirim-uygulanmasi http://kamubis.com/decisions/SayistayFinding/bd7174b6-41dc-4562-8aba-8dc2f6e4541b/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/71f943f1-a179-4256-a392-195934f059f2/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/aac334af-881e-48d3-9bab-b7043069c50d/belediyenin-ortagi-oldugu-sirkette-idareyi-temsil-eden-yonetim-kurulu-uyeliginin-usulune-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/bccbbe10-d34d-4d10-8d20-0828308d87b8/bazi-sirket-calisanlari-ve-bunlarin-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/54086297-d419-4c72-bfa3-a37c90b0b1e4/sirketin-buyukada-yasam-merkezi-adi-ortakligi-ticari-isletmesi-ile-olan-iliskilerinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3703d9a4-baf8-4af3-8a4a-520bdc339234/sirket-faaliyetlerinin-surdurulebilirligi-acisindan-riskli-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6e61481e-2400-4260-b41f-4c7c52ea0b0c/finansal-kiralama-islemleri-icin-meclis-karari-alinmamasi-ve-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/6bd432ae-8053-4923-b9a8-1e08d137d0c2/ceklerin-ileri-tarihli-duzenlenerek-bir-borclanma-araci-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/629aff2a-1f25-4268-9752-ecc9021948bc/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/e131e219-8a4f-442d-ab25-3b38bc6d13d8/buyuksehir-belediyesi-meclis-kararina-istinaden-sirkete-isletme-hakki-devredilen-yerlerin-suresinin-dolmasi http://kamubis.com/decisions/SayistayFinding/03b94128-be8a-4dc1-aa8c-b6d265e2a036/sirket-tarafindan-kiraya-verilen-otopark-alanlarinin-isletilmesinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1ffb68db-b3c6-4392-9a9f-d37d51222992/sirketin-hizmet-sunumunda-kullandigi-bazi-tasinmazlari-ecrimisil-karsiligi-kullanmasi-ve-sirket-tarafindan-yasal-suresinde-pesin-odeme-yapilmamasina-ragmen-indirimli-tahakkuk-kayitlari-yapilmasi http://kamubis.com/decisions/SayistayFinding/0802daeb-79ba-40cd-b26a-4e92a9b35d2a/atil-vaziyette-bekletilen-tasinmaz-icin-isletme-bedeli-odenmesi http://kamubis.com/decisions/SayistayFinding/34cc83bb-fc38-41dc-bfa5-f33fa0a2a836/tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3cffb4d3-33ce-4f2d-9609-8f831db85f40/tahsil-edilen-avukatlik-vekalet-ucretlerinin-usulune-uygun-dagitilmamasi http://kamubis.com/decisions/SayistayFinding/e4341fce-1c89-4d80-b09b-861d8e131ae7/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/ba3a573d-81fb-4792-a601-54fe37686864/ruhsatsiz-veya-ruhsata-aykiri-yapilarin-yiktirilmamasi http://kamubis.com/decisions/SayistayFinding/172e595f-34ad-4aac-89ab-16c2fc1238ae/niteligi-itibariyla-personel-calistirilmasina-dayali-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/051a59ed-a0b7-48c9-a709-d961b399c29b/mevzuatta-ongorulen-zorunlu-personel-istihdamina-iliskin-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/f77ce029-fcd7-43c7-bd76-c9308927102a/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyet-gosteren-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/5b7de7a6-79c4-4ad3-859f-635fd22dc2c0/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a3381893-e312-48dc-a55a-2fb062f4d708/cevre-temizlik-vergisi-mukelleflerinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/4dbd50a8-425c-4757-a09a-34afd3e3f0eb/belediyeye-bedelsiz-devredilen-tasinmazlarin-tapu-tescil-islemlerinin-tamamlanamamasi http://kamubis.com/decisions/SayistayFinding/c818d33c-04ba-43f9-a77d-55b862c2beb3/belediyeye-ait-bazi-yapilarin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/38ff83e4-2b55-43b6-881a-e8e337265a5c/belediye-envanterinden-cikarilan-tasitlarin-tescil-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/5b59fc0c-71b4-42c5-af2e-571de4369755/bazi-isyerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0f4e991a-9ba8-4792-9cc8-2a75e1cdb9c6/bazi-ihalelere-ait-is-bitim-surelerinin-celiskili-olmasi http://kamubis.com/decisions/SayistayFinding/c97fd034-e1e1-47f7-8d08-4bf35009fde4/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/47e67431-7f4b-4d5d-b10d-decd4c47d600/ayni-yardimin-butceye-gelir-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/0db7156c-9090-4107-bf71-a831425c5395/tasinmazlarin-kaydina-iliskin-duzenlenen-form-ve-cetvellerin-mali-tablolar-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/45be57b6-ebeb-43d2-972a-b6bcb38420e2/duzenleme-ortaklik-paylarinin-tasinmaz-form-ve-icmal-cetvellerine-kayit-edilmemesi-ve-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/5a9c5235-7d44-47f7-a309-185529c6a9b6/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6fbe3893-4d91-47f9-b275-853ec46845a6/amortisman-ayirma-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/69dd6d6a-5d53-4b39-9a75-bc58e958de5f/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/4589e68e-3e0c-4686-a91a-507135ac127e/kira-bedelini-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-bunlarin-ihale-yasaklisi-yapilmasi-hususunda-bildirimde-bulunulmamasi http://kamubis.com/decisions/SayistayFinding/8da2ecd3-6041-4624-b1bb-d6773e2d88d0/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e9a25dac-929a-4580-854c-fc1849a7d7b0/hayvan-bakimevlerinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/5fc14327-e090-4ce1-83b8-0a859d766e17/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-eksik-gonderilmesi http://kamubis.com/decisions/SayistayFinding/66577138-0a79-4d26-a6ae-bfdfc4cfd977/bina-insaat-harcinin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/b581a2d4-3178-42e2-887e-24e603564916/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/404bb16d-6851-4b85-a407-d26aa2dc5e91/idareden-ruhsat-alma-zorunlulugu-bulunmayan-is-yerlerine-ilan-ve-reklam-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/88e30acc-19a5-41f0-9f71-69c87e00d376/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/a0704e8b-fa98-4e62-b91d-4488f3e5f8eb/yapi-ruhsati-olmayan-bazi-binalardan-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/ee224c17-2045-4ba8-9a27-7047f2641ae4/cari-ve-gelecek-donem-maddi-duran-varlik-kira-gelirleri-ile-irtifak-hakki-gelirlerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/e8d996b1-0048-4f1a-b9b4-b553bbc66cc5/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2302bdd2-d156-43c8-8a24-0198605c6ed9/kidem-tazminati-karsiliklarinin-hatali-ayrilmasi http://kamubis.com/decisions/SayistayFinding/184d28d9-59a9-4b82-9093-628f5f05b049/yeralti-ve-yerustu-duzenleri-hesabi-ile-binalar-hesabinda-kayitli-duran-varliklardan-bazilari-icin-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6139e869-cf73-4b1c-9bba-9dabc3965d69/genel-hizmet-alanlari-ve-orta-mallarinin-iz-bedeli-uzerinden-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/01c6577f-77fe-4dc7-b0dc-55dee421c2fe/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihi-calismalarinin-tamamlanmamasi-ve-bazi-tasinmaz-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/bb83c770-a0f6-4242-b5e5-5c02a5089615/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/d750a0c1-51b4-4b71-83cc-153db5f8c5ca/dogrudan-temin-usuluyle-yapilan-mal-alimlarinin-kamu-ihale-kurulunun-uygun-gorusu-olmadan-yuzde-on-limitini-asmasi http://kamubis.com/decisions/SayistayFinding/e8c283e4-c705-4914-b877-d6dda740b6a5/kurum-araclarinin-mevzuat-hukumlerine-aykiri-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/e97d3f4a-ddc4-4388-b027-20237655ba0b/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-sirket-sermaye-hesabi-ile-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/f19bc7c9-a8f3-4eb8-8129-da2b166a829f/dogrudan-temin-alimlarinin-elektronik-kamu-alim-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/c61e977c-a30c-4869-a408-f7a3afb57c0a/avans-ve-kredilerin-suresinde-kapatilmamasi http://kamubis.com/decisions/SayistayFinding/cc17e59b-fa82-4097-8e3a-5522fe5b6ea2/personel-avanslari-hesabi-yerine-is-avanslari-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/85ef3d25-d518-4f3a-92cf-14ed08e45780/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/43f940bd-f73a-4d25-af38-00dc60e843f6/sosyal-denge-sozlesmesine-sozlesme-konusu-olmayan-hukumlerin-konulmasi http://kamubis.com/decisions/SayistayFinding/9c704333-afa2-483a-9168-cf922bbdd4ef/tasinmaz-mallarin-suresiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/4524ffb5-b23a-42c9-b176-d6a9d89c4a51/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/936d2aae-fd4d-45a4-87cc-fb3855adca82/vergi-gelirlerinin-tahsilat-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/6a7d60e0-cd04-4f6d-b7f1-a40e23517629/ilce-belediyelerinin-gorev-ve-yetki-alaninda-bulunan-emlak-vergilerinin-tarh-tahakkuk-ve-tahsilat-islemlerinin-buyuksehir-belediyesince-yapilmasi http://kamubis.com/decisions/SayistayFinding/45c101a5-698b-457a-af20-46c9eb9fe016/yuklenici-firma-olarak-isletilen-bazi-spor-tesislerine-ait-elektrik-dogalgaz-su-fatura-bedellerinin-sirket-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/a618f429-b288-4c7d-a235-62705c7beddb/sirket-yukumluluklerinin-zamaninda-yerine-getirilmemesi-nedeniyle-ek-mali-kulfete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/8293c878-8669-480f-804f-a4d80c6695f0/yeni-birim-fiyat-uygulamasinin-teknik-sartname-hukumlerine-aykiri-yapilmasi http://kamubis.com/decisions/SayistayFinding/ebc3fb5c-54f4-433d-a4d0-963787d397c0/yemek-hazirlama-ve-dagitim-hizmeti-aliminda-kontrol-teskilatinin-isin-uzmani-kisilerden-olusturulmamasi http://kamubis.com/decisions/SayistayFinding/d180ba93-ef00-48bb-89f1-88f07836b3f1/sirket-tarafindan-ihale-edilen-islerin-teknik-sartname-hukumlerinin-yuklenici-firmalar-tarafindan-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/a3f50e1c-4726-451d-b4de-0088f57d9b92/ihale-kapsaminda-alinmasi-gereken-hizmet-aliminin-dogrudan-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/3aa21451-c324-4f5d-ae1f-20de7d0f1292/ibbden-ihale-kapsaminda-alinan-islerin-ihale-kapsami-disina-cikacak-sekilde-parcalara-bolunerek-alt-yuklenicilere-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/01235bbc-f15b-4df8-863a-2470133c1a5c/elektrik-dagitim-islemleri-dolayisiyla-yapilan-tasinmaz-tahsislerinde-enerji-piyasasi-duzenleme-kurumu-tarafindan-cikarilan-yonetmelik-esaslarina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e05291c6-dc99-4cda-941b-761ac06e800e/sirket-ana-hizmet-binasinin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/81f53c0f-07a0-423f-8f92-05f9d0d12fc2/sirket-calisanlarindan-bazilarina-bir-yilda-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/2d5ca613-db16-4ffd-8a4a-7bb8ba1c5bd4/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/15496e0e-722e-4fcc-a8e2-eb9b4c8f3f2f/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/a12502ee-c39b-4d75-97d7-66fa5b8fa415/10-yillik-isletme-hakki-devir-suresi-bitmis-olan-tasinmaz-icin-sirketin-mevcut-kiraci-ile-ihale-yapmaksizin-yeni-sozlesme-duzenlemesi http://kamubis.com/decisions/SayistayFinding/09a03ed4-28c6-4ba2-9335-776c1953d3f6/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3aa53a47-ebe9-45e1-9189-9f7eba5f2920/demirbas-envanter-islemlerinin-mevzuata-uygun-gerceklestirilmemesi-ve-demirbaslar-hesabinin-guvenilir-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/6aea10f7-9654-490f-9672-456a414952d5/yevmiye-tarih-ve-numara-uygulamasinin-mevzuata-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6dad53e6-2ed6-472a-a832-911e6176c9cc/sosyal-denge-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/8fef08e0-376b-4472-a5d4-5335131ebcc3/gayrimenkul-degerleme-sirketiyle-yapilan-sozlesmede-olmasi-gereken-zorunlu-unsurun-bulunmamasi http://kamubis.com/decisions/SayistayFinding/7c7f10dc-1596-4a72-8264-44eeaa5d61ac/tasinmazlarin-sembolik-bedellerle-spor-kuluplerine-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/48ba5c81-5cfe-4992-9220-d8c678a80283/tasinmaz-kira-sozlesmelerinin-surelerinin-sonunda-yeniden-ihale-yapilmamasi-ve-kiralanan-bazi-tasinmazlardan-kira-alacaklarinin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/f4e709c3-9b2e-44ff-8d64-80839fed1c49/mevzuatin-belirledigi-sartlari-tasimayan-kisinin-daire-baskani-olarak-atanmasi http://kamubis.com/decisions/SayistayFinding/ca67488d-a979-4240-a299-cebc65a1cb18/tasinmaz-kiralamalarinin-bir-kisminda-kira-suresi-sona-ermesine-ragmen-sure-uzatimi-yolu-ile-tasinmazlarin-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/0bc22959-c004-42d4-902b-849e2cd56b80/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanconun-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/b7b8b944-f27a-41ab-8393-7902dbe51efd/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/279bc011-52e6-4abb-af1b-95d82d3a1261/yapim-ihalelerinde-yuklenici-tarafindan-bulundurulmasi-gereken-teknik-personel-konusunda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/d40c241d-cc7d-471b-a2d6-eccad3423bbc/tum-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-2den-fazla-belirlenmesi http://kamubis.com/decisions/SayistayFinding/7a1658c4-92fe-4c9d-bd8c-510c16b78fe9/tasinmazlarin-diger-kamu-kurum-ve-kuruluslarina-25-yilin-uzerinde-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/5bc1192c-515a-4d35-ac5e-7ddb9b5d6993/yuklenicinin-sartname-hukumlerini-yerine-getirmemesi-ve-gelir-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e968fe22-b38e-440f-b6db-1d469f1518d2/sehir-ici-halk-otobuslerinin-ihalesiz-calistirilmasi http://kamubis.com/decisions/SayistayFinding/3fca1ec3-cd95-4190-b1dc-a23dad7dd4ad/ihalelerde-idarenin-kusurundan-kaynakli-sure-uzatimlarinin-yaygin-bir-uygulama-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/bc3c994f-4453-4ce8-b06d-30fc0f78fbfd/tasinmaz-kiralamalarindan-katma-deger-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/6875b504-3ae6-4488-ac4c-5b67223d1dc2/is-artisi-yapilan-yapim-islerinde-tum-riskler-sigorta-bedellerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/6b039763-e3c5-4098-8029-1c102101878f/imtiyaz-oluru-olan-sehir-ici-calisan-halk-otobuslerinin-ihale-sartnamesi-ve-sozlesmesinde-sure-belirtilmedigi-halde-surenin-49-yil-olarak-kabul-edilmesi http://kamubis.com/decisions/SayistayFinding/3f7a825e-a338-4166-b565-224dce05dd92/buyuksehir-belediyesine-devredilen-12-adet-halk-otobusu-hattina-iliskin-kiralama-suresinin-encumen-karariyla-49-yil-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c3f7c661-20c2-44bd-ac74-a66f833fa1d7/sehirlerarasi-otobus-terminali-isletmesi-kiralama-hakkinin-ihalesiz-olarak-ayni-firmaya-verilmesi http://kamubis.com/decisions/SayistayFinding/a8889657-9896-45a2-b43f-892f8634b05e/ihale-ve-dogrudan-temin-yontemiyle-yapilan-alimlarda-muayene-ve-kabul-islemlerinde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/000133d1-548a-4719-af74-6d0c52945239/ilan-ve-reklam-vergilerinin-ilce-belediyelerine-devredilmesi http://kamubis.com/decisions/SayistayFinding/74af16b4-87fa-40d8-a0ff-2225239001f1/gecekondu-fonu-hesabindaki-tutarlarin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4471ff24-acc8-4150-b4d1-2d057320ea5d/hakedis-odemelerinden-yapilan-vergi-borcu-kesintilerinin-yanlis-hesaba-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/0856187f-490c-4521-99a8-47871a6d0d87/sayim-fazlalari-hesabinda-kayitli-tutarlarin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/f78ae06d-fb4b-4c0c-b43a-362540baeddf/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b66617c9-7c23-4e1e-8647-a1cf375f42eb/dogrudan-gider-kaydedilmesi-gereken-harcamalarin-yapilmakta-olan-yatirimlar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/7a01a81a-fdc8-4ab9-9ae5-cb4020defdea/fiber-optik-kablo-hatlari-ve-altyapi-kurulumuna-iliskin-harcamalarin-ilgili-varlik-hesabi-yerine-dogrudan-giderler-hesabina-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/2ee45e95-ccf6-4cc4-a9ed-ab6f7ac2be29/elden-cikarilan-hurdalarin-muhasebe-kayitlarinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/17b5b089-3d9c-4b80-b1ab-cae75a22b3e2/odenmemis-sermaye-taahhutlerinin-tamaminin-mali-tablolarda-gorunmemesi http://kamubis.com/decisions/SayistayFinding/e3411ed0-48c8-41c4-be1c-00444cdf92ab/isletme-hakki-sirketlere-devredilen-tasinmazlarin-hizmet-imtiyaz-varliklari-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/d394ad0a-95f9-4696-acdc-cc1c08027115/yapim-islerinde-kesin-kabul-tarihini-belirleyen-kontrol-mekanizmalarinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/166330c7-79dd-4a09-998a-d63e1431ebcc/sirket-iscileri-icin-odenen-kidem-tazminatlarina-iliskin-rucu-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/308c633a-6c04-434b-a592-13451c5384b2/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/406c1ad8-95fe-41e5-a4e5-f0f45b9feb91/isyeri-su-aboneliklerinin-hatali-tarifeden-ucretlendirilmesi http://kamubis.com/decisions/SayistayFinding/6b83a67a-80f0-4a47-a8f5-eebe8e2a4201/hizmet-sinirlari-icerisinde-bulunan-bazi-mahallelerde-icmesuyu-ve-atiksu-aboneliklerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/d10b795a-10c0-49b2-a4d0-dc1f350240fc/yeralti-ve-kaynak-sularindan-tahsil-edilen-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/27a9cbdd-b5b3-42b6-b87c-0d8e7ff5fe21/bakim-bedelinden-eksik-katma-deger-vergisi-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/bd197c9b-9896-4a81-8b69-b8e95d00477e/bakim-bedeli-uzerinden-tahsil-edilen-katma-deger-vergisinin-ilgili-vergi-dairesine-beyan-edilmemesi http://kamubis.com/decisions/SayistayFinding/507d9769-1fe1-4add-a89f-37c0fe583e8d/bazi-su-abonelerinden-bakim-bedeli-alinmamasi http://kamubis.com/decisions/SayistayFinding/9731e711-63c4-443a-b162-b87572fd794d/is-artisi-ya-da-sure-uzatimi-olan-yapim-islerindeki-insaat-sigortalarina-iliskin-zeyilname-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/57511194-5870-473e-911c-f9ab995a3e19/mali-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/f19bd756-e510-4756-a444-48b1a3295155/insaat-sigortasi-policesinde-all-risk-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1057c63b-ecb8-4285-a4d2-6a6cf9deb5b3/sosyal-guvenlik-kurumu-borc-sorgulamasi-yapilmadan-ilgililerine-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/1c48f0eb-f521-4681-9aa1-82c25b9e012c/vadesi-gecmis-vergi-borcu-durumunu-gosterir-belge-aranilmadan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/1be1df75-dad7-4389-8755-82780f57c2d4/kamu-ihale-kanunu-kapsamindaki-ihalelerde-yasaklilik-teyitlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/a7637d78-79ab-4ed2-b39b-87477b2ef914/yeni-birim-fiyatla-sozlesmeye-dahil-olan-is-kalemlerinin-miktarinin-belirlenmemesi-nedeniyle-revize-birim-fiyat-uygulamasinin-gerceklestirilememesi http://kamubis.com/decisions/SayistayFinding/95d4b6a8-263a-4e50-ba0a-2ee1ae09b3f8/alinan-gecici-teminat-mektuplarinin-ihalelerden-sonra-muhasebe-birimine-teslim-edilmemesi http://kamubis.com/decisions/SayistayFinding/20fa270a-78f1-41c5-899b-25f988c698e6/devlet-su-isleri-genel-mudurlugune-olan-borc-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/fd896fd7-fc68-416e-9e77-01915302f017/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/e4c39411-81e6-4897-babb-d36a007485fa/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/655dd968-0af5-4ce7-ab72-089425ea1add/gelirlerden-alacaklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0dac12bf-626b-4401-8ed4-3151260d786d/kurumsal-mali-durum-ve-beklentiler-raporunun-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/fd65feb7-9c56-4e0e-8229-84d11fac647c/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3748cbc2-4212-4821-b2bc-7f60f099eee3/dogrudan-temin-yontemi-ile-yapilan-mal-ve-hizmet-alimlarinda-4734-sayili-kamu-ihale-kanununda-belirtilen-ust-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/145e3a85-e630-4819-8630-267404bde015/belediyenin-butce-gelirlerinden-bir-kisminda-tahakkukun-tahsilata-donusme-oraninin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/6a5dee09-b09b-4548-9d79-88352e8ae879/kredi-kartlari-ile-yapilan-tahsilatin-yasal-suresi-icerisinde-banka-hesaplarina-gecmemesi http://kamubis.com/decisions/SayistayFinding/730f36e5-1d5e-42d1-b531-0ec25e2fb727/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/0f150dfa-4ca6-497f-b49f-fdc201e5fd3f/belediyenin-mulkiyetinde-bulunan-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/47b1f334-d583-4664-b6a4-a214c2ab5f2b/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/636b5f7d-ad24-44a1-b6b9-266692e8cd6f/bazi-duran-varliklarda-birikmis-amortisman-tutarlarinin-ilgili-duran-varligin-kayitli-degerinden-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/4f8e28e6-4fec-4542-8973-87727431bf34/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-yasal-sinirin-uygun-gorus-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/7f01e028-0ca5-4e68-b3b3-f5f706603d32/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e901b8de-a6a4-43d7-a581-e1dc0fd00dba/belediyenin-sahibi-oldugu-sirketteki-sermayesinin-muhasebe-kayitlarinda-gercek-degeri-ile-yer-almamasi http://kamubis.com/decisions/SayistayFinding/54267cbc-2a7c-40a5-ac21-068d8130aa6b/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b78cc7ec-d27f-48cf-817f-0870c56c5998/serbest-tuketici-durumundaki-sirketin-elektrik-enerjisi-alimini-ihalesiz-gerceklestirmesi http://kamubis.com/decisions/SayistayFinding/e367c1f0-dadf-4a51-bb27-4c570969934e/vadesinde-tahsil-edilmeyen-alacaklar-icin-yil-sonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/fe4a9e4c-2280-4771-abff-f7d20cd9cfde/is-kanununda-belirlenen-yillik-fazla-calisma-suresine-iliskin-sinirin-asilmasi http://kamubis.com/decisions/SayistayFinding/b853102c-eddc-4509-9b63-b0f8cb8b79bb/mali-hukumler-iceren-yonetmelikler-icin-sayistayin-istisari-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/c38e99ce-d730-477b-b3a8-44d9c06b515d/taahhut-evraki-ile-sozlesme-tasarilarinin-mevzuat-geregi-zorunlu-olan-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/220571a1-5ed3-4e56-ab6d-ab14691de2fa/sozlesme-hukumlerini-yerine-getirmeyen-kiracilara-mevzuat-gerekliliklerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/4d1d818b-05b9-4f70-91a9-1547aa38cf9b/taksi-plakalarinin-t-plaka-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/c7018bb3-cae1-4b7f-a7b6-9e97b5d132dd/sermaye-artirim-kararlarina-iliskin-sermaye-taahutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3ab90036-658c-499b-b24d-11d439870cfc/servis-plakalarinin-ihalesiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/9c50b829-1009-410a-8387-fb23d95d9a42/belediye-sinirlari-icindeki-minibus-hatlarinin-ihalesiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/9f94f9f8-40a9-42ff-8874-36da19ae83f1/yapim-ve-hizmet-alimi-islerinde-tum-risk-all-risk-sigorta-policeleri-ile-ilgili-sureclerin-mevzuata-uygun-yurutulmemesi http://kamubis.com/decisions/SayistayFinding/86809b82-46e7-4ea3-acc2-5f3e78f89ecb/hizmet-alimi-isinde-teknik-kriterlerin-ihale-sartnamesinde-belirtilmemesi http://kamubis.com/decisions/SayistayFinding/7af6546b-0998-4e02-90f2-e21ac1322009/dogrudan-teminle-ile-yapilan-mal-ve-hizmet-alimlarinda-kamu-ihale-kanununda-belirlenen-limitlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/47f75617-574f-4d2f-90e2-e32a2d27eea3/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1ae2ce3c-919b-4a38-9a09-49b45cc0f312/yevmiye-islemlerinde-geriye-donuk-kayit-yapilmasi-ve-yevmiye-defterinde-bos-yevmiye-kayitlarinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/93d28dc2-b2b1-409e-942c-ebe86abf168c/hizmet-alimi-suretiyle-calistirilan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/8d29a9a1-44f9-42a1-aec9-a3b0cd1f94e8/su-kayiplarinin-onlenmesine-iliskin-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/672d55e3-9e59-4a6f-a712-3a41b56d648a/abone-bilgilerindeki-eksiklikler-sebebiyle-icra-takibinde-guclukler-yasanmasi http://kamubis.com/decisions/SayistayFinding/d24a2e9b-ef74-4381-8e59-1c2e775ede25/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/32087a30-6e42-4e20-a7e1-805d1c96bc5f/icme-suyu-ve-atik-su-aboneligi-kaynakli-alacaklarin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/17c9e076-3803-4a62-82ee-83606a10b0f5/banka-tarafindan-yapilan-tahsilatlarin-idare-hesaplarina-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/167e003a-9358-453d-bbcd-e716ff851903/yagmur-sularinin-uzaklastirilmasina-iliskin-harcamalarin-buyuksehir-belediyesinden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/cb0aa7de-f79a-4043-a4e2-00eae73d40b5/sebeke-suyu-abonesi-olup-ayni-zamanda-kuyu-suyu-kullanan-konut-abonelerinden-cevre-temizlik-vergisinin-eksik-tahakkuk-ettirilmesi http://kamubis.com/decisions/SayistayFinding/e57474e6-7906-49d2-bf8a-6747bf428cc0/su-ve-atik-su-tarife-bedellerine-iliskin-maliyet-hesabinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8bf9f8b3-1440-48c2-98c0-9b176b2666e3/bilgisayar-programlarinin-ilgili-duran-varlik-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/3cd0739e-1858-45c5-bf35-1e2affbcbabb/isletme-haklarinin-sirketin-bilancosunda-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/19d1cc0b-690a-4eb1-9bf4-2b9c69519e61/su-kayiplarinin-onlenmesine-yonelik-calismalarin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/06da9e32-b7c6-4eb6-99fc-1e5cd533c6f1/su-abonelerinden-tahsil-edilmeyen-yuksek-tutarlarda-alacak-bulunmasi http://kamubis.com/decisions/SayistayFinding/d0f1c73c-3efa-4358-bb1b-ccb7d1f84e2c/sayistay-denetim-raporlarinin-genel-kurulda-gorusulmemesi http://kamubis.com/decisions/SayistayFinding/2b7f48eb-f5b2-4f94-b1e6-c182394aeaf0/mevzuata-gore-belirlenen-borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/a32c3a9c-214c-4f38-becd-6a5f81445434/mali-durum-gozetilmeden-buyuksehir-belediyesine-borc-verilmesi http://kamubis.com/decisions/SayistayFinding/1b63bcd9-b969-4d91-b7c2-b292c0141ddc/konutlara-iliskin-olarak-tahsil-edilen-cevre-temizlik-vergisi-paylarinin-ilgili-belediyelere-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c84ee7d0-4970-44e7-8ba9-a6427210aa01/kaynak-ve-yeralti-sularindan-alinan-gelirlerden-ilgili-belediyelere-pay-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/2f7682b9-43b4-433c-bec7-23d440c30f81/isyeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/0430c121-1035-4d62-9571-d1e8e5e59ba3/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a7f7a99e-7a21-4b95-8314-225755cd4249/dudenbasi-isletmesinde-gerekli-tedbirlerin-alinmamasi-sonucu-gelir-kaybina-neden-olunmasi http://kamubis.com/decisions/SayistayFinding/a80779e2-297b-40a0-b43e-e2f4d54d2103/idareye-ait-tesislerin-su-ve-atik-su-aboneliklerinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/31cbd430-bc69-44ef-b5c9-82b1a765ae72/idarenin-devlet-su-isleri-bolge-mudurlugunce-sondaj-izni-verilerek-acilan-kuyularin-bilgisine-sahip-olmamasi http://kamubis.com/decisions/SayistayFinding/be36b722-f3fd-4235-ad6c-c16d7e16f7d9/idarece-devlet-su-isleri-bolge-mudurlugu-tarafindan-sondaj-izni-verilen-kuyulardan-cekilen-suyun-hangi-amac-icin-kullanildigina-dair-denetimin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2471361f-837c-4ed7-8a7f-b867a0be28b3/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayip-ve-kacak-oraninin-yuksek-olmasi http://kamubis.com/decisions/SayistayFinding/aa36baaa-b2d6-4dda-8608-3cbb29191b61/gunubirlik-kiralanan-evlerin-abone-tipinin-hatali-uygulanmasi http://kamubis.com/decisions/SayistayFinding/43c3a270-a805-4772-9064-1daebff89c7a/emanetler-hesabindaki-tutarlarin-zamanasimi-sureleri-bakimindan-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/49a32111-9fd2-4dfd-adaa-c01d87c2190e/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/886483dc-085d-4b3a-a2f6-1fe654af8a6f/bazi-mal-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/cb51941c-cfb1-4eb7-b422-1842dd43b132/yapilandirilarak-ertelenen-su-alacaklarinin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fb33825a-88ba-4a56-b055-07b5dfe7362a/taahhut-hesaplarinin-gercek-tutari-gostermemesi http://kamubis.com/decisions/SayistayFinding/443e576e-4638-40ce-9414-ebb01ff3776a/maddi-duran-varliklarin-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/0c032e77-e608-414b-afc9-cf5138255d35/kamuya-olan-taksitlendirilmis-vergi-ve-sigorta-prim-borclarinin-vadelerine-gore-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9f605d1a-ec87-4469-b84e-e834b72a4c39/gecici-kabulu-yapilan-islere-iliskin-tutarlarin-ilgili-maddi-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ffe14fc0-f5ad-4d37-bd85-3812d9ca7c10/gecici-kabul-noksanlari-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6b5d57df-1ac3-4bef-a9fa-5f0fa7c5ac2f/bakiye-raporundaki-tutarlar-ile-ilgili-muhasebe-hesaplarinda-kayitli-tutarlar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/5d46ccea-dc8c-4f7a-8a8f-f7da0b0d9ff1/parasal-limitin-altinda-kalmak-amaciyla-islerin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/42ee3ec3-355e-43cb-b201-d096a66d4bfe/yemek-karti-alimlarinin-ihalesiz-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/1d3800f9-dbf4-498c-a0ff-75d8f4d0e0b5/sirket-personelinin-sozlesme-yapilmaksizin-diger-kurumlarda-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/c560af86-eacc-41a9-aec4-58df7ff312ca/sirket-adina-ozel-bankalarca-yapilan-tahsilatlarin-kamu-sermayeli-bankalardaki-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/4042da47-168b-42ce-870e-0f32c2f99976/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/24e835e4-01a5-40de-baff-90041ecdb110/dernek-ve-benzeri-sosyal-kuruluslara-nakdi-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/095f604b-db69-4079-86e5-bce2567b284d/supheli-ticari-alacaklar-hesabinda-kayitli-tutarlar-icin-karsilik-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ab21b1ea-2928-4eab-9683-311fd436a28f/yeterlik-kosullarini-saglamayan-isteklilerin-ihaleye-katilmasi http://kamubis.com/decisions/SayistayFinding/5d6bd7b2-e869-4228-854d-ef811fb7782e/mal-alim-sozlesmelerinde-surelerin-farkli-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1e934579-d5c9-4bb6-b89c-94c0a3fcbf8b/is-yeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan http://kamubis.com/decisions/SayistayFinding/c496da4f-cf87-4a65-a682-c85e39029a83/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin http://kamubis.com/decisions/SayistayFinding/dfbfe6d9-c31f-4859-85bd-1492fe6e872c/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-muze-giris-ucretlerine-iliskin-payin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d85996c9-104a-44c5-aa68-dec4477ab80e/kamu-idaresinin-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/18759ad9-2327-4a32-ae72-8e7028f9fe63/tasinmazlarin-suresiz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/b0f7fbb4-42cf-42f7-809e-e8e402b4686d/yevmiye-sisteminde-gecmise-yonelik-muhasebe-kaydi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e22180d9-7bfe-4826-bf0a-c75773b76f79/alinan-depozito-ve-teminatlarin-mevzuata-uygun-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/3a3d4d76-a7a3-4dd6-a4f5-9afb2cc350d7/proje-ozel-hesabinda-yer-alan-tutarlarin-yabanci-para-cinsinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ceaed8fe-671c-4afc-8727-679731e5f91a/mevduat-faiz-gelirlerinden-kesilen-gelir-vergisi-stopajinin-giderler-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/e1ff87f5-32f3-4c69-9315-d750ad49be6f/dernek-ve-vakiflara-tasinmaz-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/80caad5c-9df7-4e67-868a-a4dbd042dcb1/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/62615854-1241-4a66-a451-fe0b0c6e8024/yapilmakta-olan-yatirimlar-hesabinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d24f0a74-be7d-4243-81b1-cf0af3c1de80/elden-cikarilacak-stoklar-ve-maddi-duran-varliklara-amortisman-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b9e91a55-7c33-4a6f-90fc-cc22ab708436/tapuda-kayitli-tasinmazlar-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/489dd75d-cea4-478d-84a9-3bdd73e23a05/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/35973392-757f-4d81-b091-62de1a49d96d/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-kamu-ihale-kurumundan-uygun-gorus-alinmadan-butce-odeneginin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/bdd9fed5-ffbb-4f73-ac84-68481af7298b/on-odemelerin-olagan-harcama-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/32ae13c3-0bfd-4283-9b0e-ddad0358a28d/otopark-kiralamasinda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/67e9bb44-eb44-48a3-850b-f483779d96a1/otopark-hesabinda-toplanan-paranin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/83e4bdbc-7721-4c22-be25-5177a505201e/verilen-guvence-bedellerinin-uzun-vadeli-verilen-depozito-ve-teminatlar-hesabinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/5ca6f817-95ec-445a-b943-fd75be870a1a/kamu-kurum-ve-kuruluslari-tarafindan-yaptirilan-insaatlarin-yuklenicilerinden-yapi-kullanma-izni-harci-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/272b14a7-01c3-437d-9bfa-73f3477bb0dd/kira-suresi-biten-tasinmazlarin-yeniden-ihale-edilmeksizin-ayni-kisilere-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/f56df711-63e8-4cc0-aeef-349681220dfd/taksi-plakalarinin-ihale-edilmeksizin-ve-suresiz-verilmesi http://kamubis.com/decisions/SayistayFinding/3bdf9a7a-ec8e-4a31-aee4-fa4df0b80e38/ecrimisilin-olagan-kiralama-yontemi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/5081fcbb-2df3-4115-8df9-c1eb047594c0/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7c625a07-1da4-43b0-84f3-6a6241c7bdc3/evsel-kati-atik-hizmetlerine-iliskin-ucret-tarifesinin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/2a5bef32-0009-4c3a-9817-f1c092ef079b/devreden-katma-deger-vergisi-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/74a1e8d3-d01b-4a2f-ac2f-23e6b0ae7ed4/belediye-sinirlari-icindeki-bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunmalari http://kamubis.com/decisions/SayistayFinding/51fe1998-42a2-445c-a03c-c0864fc0bf5d/cevre-temizlik-vergisinin-mevzuata-uygun-bicimde-tarh-ve-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/65b04f2b-7934-4a65-805b-549f2919a233/ilan-ve-reklam-vergisi-tahakkuku-yapilmayan-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/631627c7-21a5-4913-a9b8-656510c4c1a7/belediye-sinirlari-icinde-yer-alan-bazi-isyerlerine-iliskin-cevre-temizlik-vergisinin-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/20d198f9-aa28-4adb-bf23-074ab2f66b11/mal-ve-hizmet-alimi-ile-yapim-islerinin-mevzuata-aykiri-olarak-bir-arada-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/8733e313-99e0-4357-8712-0b72612c391d/ihalelerde-yaklasik-maliyetin-gercekci-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/b83ffa7f-e778-4d76-a77d-72c97a6d1282/tasinmaz-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2a363ccc-f7d8-4f2c-9670-a94fddbd5421/kurum-tasinmazlarinin-bilanco-degerleri-ile-tasinmaz-icmal-cetveli-degerleri-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/2afa2878-40f0-48bf-b5fd-3226f8955acd/hurdaya-ayrilan-tasinirlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/240c2779-ca17-4432-b2dc-63259954e0d2/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a3ef6946-9c47-48e7-9b0a-d71fb4a6b252/idare-tasinir-mal-yonetimi-ayrintili-hesap-cetveli-tutarlari-ile-mali-tablolarda-yer-alan-tutarlarin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/462032a4-c15a-4dfd-90eb-3bece10f4e69/pesin-tahsil-edilen-kira-gelirlerinin-vadesine-gore-gelecek-aylara-ait-gelirler-hesabi-ile-gelecek-yillara-ait-gelirler-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/5f7a088f-9492-445f-aa35-0592478ff021/satisi-yapilan-tasinmazlarin-satis-degeri-uzerinden-kayitlardan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/854d49e1-a503-4e8f-a58e-fc8b4285cee5/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-teknik-altyapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/1721746b-ea7f-4968-ab81-9e632ede221c/ilce-belediyelerince-yapi-ruhsati-verilen-yerlerden-hafriyat-harcinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/7c023ceb-f558-4b37-87cc-2f57ac8f6c73/e-skuter-isletmeciligi-yapan-yetki-belgesi-sahibi-bazi-firmalara-yasal-sinirlamaya-uyulmadan-e-skuter-izni-verilmesi http://kamubis.com/decisions/SayistayFinding/8f1209e3-e26c-4c85-8ea3-d3bcafd5901d/belediyenin-tahsisli-olarak-kullandigi-ve-baska-kurumlara-tahsis-ettigi-tasinmazlarin-muhasebe-sisteminde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c3c27ce4-0e7c-435d-8957-a73f6d35696a/amortismanlarin-mevzuata-uygun-olarak-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/23d6ac03-a086-4dee-8e23-bfcd220cf0d4/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d73c85a6-9643-4b14-a18b-7370e75dc74d/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/1776611c-1334-46c8-8b18-7c40a4276848/mal-ve-hizmet-alimlarinda-temel-ihale-usulleri-yerine-genellikle-pazarlik-usulunun-kullanilmis-olmasi http://kamubis.com/decisions/SayistayFinding/f41f3db2-ab37-40fd-98ea-e925cf1b05c8/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/72bd35b7-31b9-4a07-9fa3-de82d7528706/belediyenin-sorumlulugu-altinda-bulunan-ve-ucuncu-sahislar-tarafindan-isgal-edilen-bazi-yerlerden-ecrimisil-alinmamasi http://kamubis.com/decisions/SayistayFinding/ded22f4c-2452-473d-8994-cb7117bf3949/belediyenin-bazi-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e5ffe2e4-65cd-477d-883c-4fb04e86bdc7/belediye-tarafindan-cikarilan-mali-nitelikli-yonetmelik-icin-sayistay-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/070fd907-3868-46c8-b634-4d48423994a6/otopark-bedeli-olarak-alinan-paralarin-otopark-yonetmeligine-aykiri-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ab3b193d-e56c-40ff-9eda-cae5dc813fee/isletme-hakkinin-devri-niteligindeki-kiralamalarda-katma-deger-vergisi-kesintisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cd67e66f-999b-499d-8a6d-67f2e03af031/gecekondu-fonu-icin-tahsil-edilen-paralarin-vadesiz-hesapta-tutulmasi-ve-fona-ait-gelirlerin-cari-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/3c7ad622-b29b-45fc-bd80-6dcd4b78012a/belediyenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/e52df963-8b09-4ee3-814b-ce0b4d3c1919/kamu-kurum-ve-kuruluslarina-yapilan-tasinmaz-tahsislerinde-sure-sinirina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/64a4decb-967f-46e9-bb7a-4f09a901a424/hurdaya-ayrilan-tasinirlardan-satilma-suretiyle-elden-cikarilanlarin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/39045947-748b-4858-bf4a-d94ac820a566/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-borc-bakiyesi-ile-birikmis-amortismanlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/c0ad58ef-1001-48e8-b6d0-3779c14ed911/belediyenin-ortagi-oldugu-sirketteki-kayitli-sermaye-tutari-ile-bilancodaki-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-tutarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/a295c0c6-8201-425d-9cf8-950afbebe30b/alinan-diger-avanslar-hesabinin-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8b9d0b3c-f062-43c3-bcd4-d0f37239d723/kredi-kartiyla-yapilan-tahsilatlarin-kamu-haznedarligi-yonetmelikine-aykiri-olarak-gec-aktarilmasi http://kamubis.com/decisions/SayistayFinding/6d8187c8-0339-4333-96e4-a1f75bc46d76/sgk-prim-borclarinin-faiz-tahakkuk-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9f000cb4-3d8a-45e9-9050-2701f5f00739/avukatlik-ve-mali-musavirlik-hizmet-alimlarinin-kamu-ihale-kanunu-kapsami-disinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/aa18f57d-2a4b-472c-8683-0f4a150ca8b0/dogrudan-temin-yontemiyle-yapilan-bazi-alimlarda-alinan-hizmet-ile-imzalanan-sozlesmelerin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/5069cb47-540f-4d36-8f7f-d46312e26783/sirket-sermayesinin-tamaminin-karsiliksiz-kalmasi http://kamubis.com/decisions/SayistayFinding/880b7e00-db34-48ed-b72e-f008f5053eae/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/0a86fc5a-6055-45d0-b881-4b6bf4836eca/ilk-madde-ve-malzeme-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/85a34d6f-5f76-4554-8e9f-47efed19efe5/mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yoluyla-yapilmis-olmasi http://kamubis.com/decisions/SayistayFinding/2a2616b9-9136-4b51-8a8e-0bdf904b4267/gorev-alaniyla-ilgili-olmayan-konularin-belediye-meclisinde-gorusulmesi http://kamubis.com/decisions/SayistayFinding/76fa85bc-1154-4e11-8a08-330c2c22f6cc/gecekondu-fonunun-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/13eb4310-9f72-4d9b-89f6-b335f77ff0c4/dogrudan-temin-yontemi-ile-yapilan-mal-alimlarinda-belirlenen-ust-sinirin-asilmis-olmasi http://kamubis.com/decisions/SayistayFinding/aef8459d-48e7-444e-a063-f92779e8ae26/dogrudan-temin-usulu-ile-karsilanan-yapim-islerinin-sozlesmeye-baglanmamis-olmasi http://kamubis.com/decisions/SayistayFinding/42a394a7-e478-4d21-bba6-7894c183e6dc/belediye-baskanlik-makami-icin-ayrilan-temsil-agirlama-giderleri-butcesinin-belediye-baskanindan-onay-alinmadan-kullanilmis-olmasi http://kamubis.com/decisions/SayistayFinding/c34e0dba-efb4-463d-a18e-2b72b5f9298c/amator-spor-kuluplerine-belediye-butcesinden-yapilan-nakdi-yardimlara-iliskin-izleme-calismasinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/08fb271c-5e9c-4a2f-8876-f8cbc69eb2c1/tasinir-kapsaminda-bulunan-tesislerin-tesis-makine-ve-cihazlar-hesabi-yerine-muhtelif-hesaplara-kaydedilmis-olmasi http://kamubis.com/decisions/SayistayFinding/9519f124-5880-450f-89e9-c8881433588e/tahsisli-olarak-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/0ff76f4e-8a4d-41d9-989e-7197a87caec3/tahakkuk-etmemis-olan-banka-kredi-faizlerinin-gider-tahakkuklari-hesabina-kaydedilmis-olmasi http://kamubis.com/decisions/SayistayFinding/cef97f12-f583-4b37-9737-0a8d99d6c9dd/gider-taahhutleri-ve-gider-taahhutleri-karsiligi-hesaplarinin-kullanilmamis-olmasi http://kamubis.com/decisions/SayistayFinding/15c1fa7d-f0ad-4ab9-8c5f-f8e87a22d733/isci-kadrosundaki-bazi-iscilere-gorev-yerine-gelmedigi-gunlerde-calismis-gibi-puantaj-duzenlenmesi http://kamubis.com/decisions/SayistayFinding/920bb0e4-eb7d-462f-9adc-e67ec99f152e/genel-aydinlatma-faturalariyla-ilgili-gerekli-kontrollerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/69246aba-c9a6-48bc-a315-8659d6af4638/plent-alti-asfalt-temini-serme-ve-sikistirma-yapim-isi-teknik-sartnamesinin-yeterince-acik-olmamasi-ve-rekabeti-sinirlayici-kosullara-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/045b1829-645f-4031-9ef9-bc968e856586/kamu-ihale-kanununa-gore-ihale-yontemi-ile-yapilmasi-gereken-bazi-alimlarin-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/c5fb7f3d-4916-452a-a0fb-784dd502f047/dogrudan-temin-yontemiyle-yapilan-alimlarin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/89a5a467-9744-48da-8343-39b1a3a97b57/akaryakit-alim-islemleri-ile-ilgili-sureclerde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/f4f6f874-5f63-4c00-845c-7d576541e694/bina-insaat-ve-yapi-kullanma-izin-harclarinin-mevzuatta-ongorulenden-fazla-tahsil-edilmesi http://kamubis.com/decisions/SayistayFinding/37e3633d-b10a-47bd-a6ee-b7a40770c699/belediyece-yapi-ruhsati-verilen-yerlerden-toprak-hafriyat-harcinin-alinmasi http://kamubis.com/decisions/SayistayFinding/962273a3-bc7a-43e0-aafd-cdb575ec0f12/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilan-binalardan-teknik-altyapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/e3ff06c1-55d1-4abb-ba46-999b983deaef/belediye-gelirleri-kanununda-belirtilen-harclarin-kirsal-mahallelerden-de-alinmasi http://kamubis.com/decisions/SayistayFinding/5676b7be-78a4-4bac-8d5a-9eb9900ade1d/atik-toplayicilarin-kayit-altina-alinmasi-ve-atiklarin-izin-verilmeyen-kisiler-tarafindan-toplanmasinin-tasimasinin-ve-depolanmasinin-onlenmesine-iliskin-islemlerin-yayginlastirilamamasi http://kamubis.com/decisions/SayistayFinding/f13eba61-10e7-4c69-b700-7f0908c6ce2a/sosyal-yardimlarin-herhangi-bir-kritere-bagli-olmadan-yapilmasi http://kamubis.com/decisions/SayistayFinding/a132bfec-880d-4321-a1e8-654498a2b823/bitumlu-baglayici-temininin-ihale-mevzuatina-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8d8312f9-d888-4e83-bf34-6c58840561e2/dogrudan-temin-usulu-ile-yaptirilan-ve-belli-bir-sureyi-kapsayan-hizmet-alimlarinin-sozlesmeye-baglanmamasi http://kamubis.com/decisions/SayistayFinding/781607ec-7900-40a7-9dbf-b2c67f22bb30/varliklara-iliskin-amortismanlarin-usulune-uygun-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a2b32a19-8147-44bc-8d3b-6e810a576ed4/vadeli-gayrimenkul-satis-alacaklarinin-diger-faaliyet-alacaklari-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/b5df8a3a-fe60-4f2e-a1db-91f553d4322a/tasinir-mal-yonetim-hesabi-icmal-cetveli-ile-bilanconun-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/2b4ac6e1-63e0-4ff5-b4b2-a9279b41897b/tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/66d81647-2a80-4d38-ac6a-8cd5841f46f7/indirilecek-katma-deger-vergisi-devreden-katma-deger-vergisi-ile-varlik-ve-gider-hesaplarinin-gercek-kayitlari-yansitmamasi http://kamubis.com/decisions/SayistayFinding/1232c018-bb22-4f9e-92ca-4e792287e6e0/haklar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/443ef9a6-ba79-4bec-80ab-58cc51d845a0/tecil-edilen-emlak-vergisi-tutarlarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a722db7e-9fde-4fb5-bd00-01791caf1278/yevmiye-defterinde-gecmise-yonelik-kayit-yapilmasi http://kamubis.com/decisions/SayistayFinding/97d9025a-cf43-4b16-aeb2-d2b7952bde23/yapim-isi-ihalesinde-kesin-proje-uzerinden-ihaleye-cikilmamasi http://kamubis.com/decisions/SayistayFinding/10fca80f-e323-4d5f-a110-906993bc2190/kesinlesen-sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/da1bca8a-67c9-4723-a9aa-80e2ff6ac2bd/maden-isletmelerinden-alinmasi-gereken-belediye-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a8c44047-e98a-4023-b631-e4559978fd4a/kamu-idaresi-mulkiyetinde-yer-alan-tasinmazlar-uzerinde-ihale-yapilmaksizin-intifa-hakki-tesis-edilmesi http://kamubis.com/decisions/SayistayFinding/b9796e0a-3e57-4a3d-8c53-81efa40b59df/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5d558a15-ec4b-423c-97f0-bd351869aa21/tasinmazlarin-tahsis-islemlerine-iliskin-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/1c855559-0159-4d06-8cee-db24d91b6b60/otobus-terminali-intifa-hakki-ihalesi-idari-sartname-ve-sozlesmesindeki-yukumluluklerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/2aad7de5-bcf4-483e-a1eb-985e269d149b/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/8ab0e9e7-df0b-44cd-bb8c-b0a859aa7b43/elektronik-ortamda-gonderilmesi-gereken-verilerin-zamaninda-sayistaya-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/aa6be945-c48c-460c-b42b-0c403d1dbd83/idarenin-bazi-varliklarina-kayitli-degerinden-daha-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/62379c4f-3df5-412f-9575-eb1714057941/buyuksehir-belediye-meclisi-tarafindan-spor-tesislerindeki-sorumluluga-iliskin-karar-alinmamasi http://kamubis.com/decisions/SayistayFinding/61ce0db4-046e-4a75-9c46-2a920e272dad/kredi-karti-ile-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-kurumun-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/5d391e81-bbe4-4097-9e63-858c3c9d00d9/bazi-yapim-islerinde-gecici-kabul-islemlerinin-mevzuatta-belirtilen-surelere-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/f0b31ba1-6e95-40a4-92ee-7c610cb44204/ihale-sozlesmelerinin-mevzuatta-ongorulen-sure-beklenilmeksizin-imzalanmasi http://kamubis.com/decisions/SayistayFinding/05bc58d5-cd25-42a8-a013-f8c504f3ee99/bitum-aliminin-ihale-mevzuatina-uygun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/aef6599a-9661-456d-bf4e-4ab7e61c73aa/belediye-sirketine-devredilen-yerlerin-ihalesiz-bir-sekilde-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/be7d2cf7-29a9-4b37-b170-31fd19e9cb6e/idare-tarafindan-tahsis-edilen-veya-tahsisli-olarak-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/d8dda827-bfe9-4c72-9efd-3107864126a3/yapim-islerinden-bir-kisminda-isin-kontrolu-icin-temin-edilen-araclarda-takip-sisteminin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/6947b0cd-7815-4251-ba8c-777eb2c760d2/idarenin-onayi-alinmaksizin-altyuklenici-calistirilmasi http://kamubis.com/decisions/SayistayFinding/b05fee03-bd6c-4442-98c6-0574e4d9406a/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/399644fc-72b9-4e6f-9950-efb44a561b23/taksi-duraklarinin-herhangi-bir-ihale-olmadan-tahsis-yontemi-ile-esnaf-odasina-kiralanmasi http://kamubis.com/decisions/SayistayFinding/f11c0e80-8baf-45ef-b2c4-1a2a55139f50/kentsel-donusum-uygulamalarinda-kurum-hatalari-sebebiyle-mali-kulfet-ve-risklerin-olusmasi http://kamubis.com/decisions/SayistayFinding/5a289451-a925-4cfc-b937-7724f75e4147/ticari-minibus-hatlarina-iliskin-toplu-tasima-hakkinin-suresiz-olarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/7eea62b5-00ae-4780-a7a3-775cf063e1ab/kurumun-tasarrufunda-bulunan-bazi-yerlerin-herhangi-bir-ihale-olmaksizin-ecrimisil-karsiliginda-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6a966a99-36ea-48b4-9318-ba1be2624024/tasinmaz-kiralamalarindan-bir-kisminda-kira-suresi-sona-ermesine-ragmen-sure-uzatimi-yolu-ile-tasinmazlarin-kullandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/0d3f2d04-1baf-47da-ac80-bc03e474b2a8/performans-kriteri-belirlemeksizin-belediye-personeline-ikramiye-odenmesi http://kamubis.com/decisions/SayistayFinding/027675da-2d7c-4d54-ae06-1883d1e5ccbd/avukatlik-vekalet-ucretlerinin-dagitiminda-belediye-butcesine-gelir-kaydedilmesi-gereken-tutarlarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e96c7630-c318-49b0-825f-073b2e94d27d/devlet-memurlari-kanununda-belirlenen-sayida-engelli-personel-istihdaminin-saglanmamasi http://kamubis.com/decisions/SayistayFinding/0884baac-6a4c-47d5-bcbd-6fff09cd1c2a/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/9c5b5298-bb5c-443e-b8a0-ba92a15e09b0/sirket-personelinin-herhangi-bir-sozlesme-olmadan-ankara-buyuksehir-belediyesinde-istihdam-edilmesi http://kamubis.com/decisions/SayistayFinding/6913c6ff-ba3d-4d63-91b4-76a3c64bb15a/muze-giris-ucretlerinden-elde-edilen-paylarin-ilce-belediyelerine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/446aca32-88c3-4267-9607-0bdffe07457d/yol-harcamalarina-katilma-payina-iliskin-islemlerde-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/f1a2bfcb-1527-4c6a-b536-3735560aac4c/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/089c6cda-0b34-4c56-8418-3765da2b48a1/buyuksehir-belediyesi-tarafindan-kiraya-verilen-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/cdad4615-439d-4158-9837-24e28a657f57/elektrik-ve-havagazi-tuketim-vergisinin-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/527030c5-63cb-453f-9a9d-9ac3a9d15cc2/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/3208eba2-ec39-4213-8b70-98e543e6080e/buyuksehir-belediyesi-tarafindan-elde-edilen-otopark-gelirlerinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/d144320a-e252-4521-adcb-945bf79943cd/bazi-isyerlerinin-ilan-ve-reklamlarina-ait-vergi-gelirlerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d5dab58d-7a5e-4cb3-ab62-a77a8e476c0c/eglence-vergisi-paylarinin-ilce-belediyelerine-duzenli-olarak-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/f6fe317f-7325-4948-ae78-970b3c63c9a8/altyapi-kazi-calismalarindan-elde-edilen-zemin-tahrip-bedeli-ve-ruhsat-harclarinin-ilce-belediyelerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/fd6de60f-9abd-44f1-9607-16cd60b4132f/alisveris-merkezleri-icinde-yer-alan-isyerlerinden-ilan-ve-reklam-vergisi-alinmasi http://kamubis.com/decisions/SayistayFinding/f3bcf0c5-4efb-4707-b6b1-fd9209c20af6/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/3748e087-9b81-40c0-8cf4-22bd738d34b4/iscilere-limitin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/2aeb5897-e4f7-4d1c-83f5-ba83fa3449fe/suresi-gecmis-teminat-mektuplarinin-muhasebe-kayitlarindan-dusulmemesi http://kamubis.com/decisions/SayistayFinding/e45fea44-6a82-455e-8ff6-6018c5acfd83/yatirim-amaci-tasimayan-bazi-mal-alimlarina-iliskin-harcamalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/b2b9e2e9-fa6a-47c7-b974-0fdb11c1e526/tesisler-hesabinda-izlenmesi-gereken-tasinirlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/aa5abcd7-4107-48bb-ad3c-2692a87a1bee/iscilerin-15-31-aralik-donemine-isabet-eden-ucretlerinin-muhasebelestirilmesinde-donemsellik-ilkesine-riayet-edilmemesi http://kamubis.com/decisions/SayistayFinding/030aca52-9ab4-4b1c-b728-629f8126b114/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/0478fd0a-4bb7-4643-88f5-bbcad176abc9/tasinmazlarin-kaydina-iliskin-islemlerin-yerine-getirilmemesi-ve-fiili-duruma-gore-muhasebe-kayitlarinin-duzeltilmemesi http://kamubis.com/decisions/SayistayFinding/a6ce70c2-b71d-430a-b9f3-94d7b6e46bc7/kurum-tarafindan-yapilan-sozlesmelerden-bir-kisminin-gider-taahhutleri-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/ed9e583f-e4c6-47ca-b821-aeb760c2c867/kentsel-donusum-projeleri-kapsaminda-kurum-mulkiyetine-gecen-tasinmazlarin-ve-bu-kapsamdaki-kurum-yukumluluklerinin-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/f7c32eaf-0b25-4052-ac52-615bea7c0bc0/idarenin-gecmis-yillarda-almis-oldugu-araclara-ait-taksitlerin-vadesinde-odenmemesi-ve-kurdaki-artistan-kaynakli-olarak-ekstra-maliyete-katlanmasi http://kamubis.com/decisions/SayistayFinding/5a057ada-0711-4d8c-a357-f2b012aca986/borc-stokunun-borclanma-sinirinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/0937bdb2-7aeb-45e4-b05c-cce60c39187c/kilometre-uzerinden-teklif-alinarak-gerceklestirilen-otobus-bakim-ve-onarimlarina-iliskin-ihalelerde-birim-fiyati-olusturan-unsurlara-iliskin-fiyat-ve-miktar-arastirmasi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/53bc5879-a1b4-41c3-9205-3335d214628c/idareye-ait-olan-arsanin-herhangi-bir-tahsis-islemi-olmaksizin-buyuksehir-belediyesi-tarafindan-avcilar-sosyal-tesislerinin-bir-parcasi-olarak-kullanilmasi http://kamubis.com/decisions/SayistayFinding/34cd3f46-d063-449a-b781-49af457bfae8/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/751b1703-a167-4d63-9d00-67066a1453d9/devri-gereken-tasinmazlarin-devir-islemlerinin-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/c0f6bb12-aad1-4314-97ba-6da77c4d6b83/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7b2cef36-25fd-4afb-bd9a-7011626c1658/ozel-halk-otobuslerine-iliskin-gecici-calisma-ruhsatinin-iett-tarafindan-verilmesi-ve-bu-kapsamda-gelir-elde-edilmesi http://kamubis.com/decisions/SayistayFinding/d44b5269-e136-4ed0-bf0a-f2b8ef90dd4c/amortisman-kayitlarinin-yanlis-yapilmasi http://kamubis.com/decisions/SayistayFinding/4cf89245-b536-4540-ac7e-58ca945f88a1/idareye-tahsis-edilen-ve-idare-tarafindan-tahsisi-gerceklestirilen-tasinmazlarin-muhasebe-kayitlarinda-hatali-yer-almasi http://kamubis.com/decisions/SayistayFinding/25b0eec2-4bb6-46bc-b8c4-b694496a49b7/tasitlar-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4bfc9ca7-c158-456d-a17f-cf7091e3e1c9/banka-kredilerine-iliskin-faiz-tutarlarinin-tumunun-kredinin-kullanildigi-yilda-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/0b85d4a4-fc87-434c-85f2-69efd202c28e/verilen-cekler-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/34050845-2b89-46b5-b31b-e748c0cd6419/sirketin-sermayesinin-korunmamasi http://kamubis.com/decisions/SayistayFinding/370f1ce1-4164-43d0-bae2-4fd77e984bc5/sirket-calisani-olmayan-kisiye-ait-giderlerin-sirket-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/24061879-cf3d-4969-9b6f-36b7c1559c29/sirket-aleyhine-mali-yuk-doguracak-ek-protokol-yapilmasi-ve-sozlesmenin-cezai-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/792842a7-c7af-4d07-875a-064e6d027671/mal-ve-hizmet-alimlarinda-is-artislarinin-somut-duzenlemelere-ve-hesaplamalara-gore-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1824288a-9bf8-4580-8d99-9f0dfac14aec/istisna-kapsaminda-olmayan-temsil-agirlama-alimlarinin-kamu-ihale-kanunu-hukumlerine-uyulmadan-yapilmasi http://kamubis.com/decisions/SayistayFinding/a44392c1-fe29-487d-a771-83ee9f2a7752/hizmet-alimlarina-iliskin-teknik-sartnamelerde-ihtiyac-konusu-hizmetin-somut-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/2ba832d4-cb77-4b78-ad12-3cae0c4744c7/hizmet-alimlarina-iliskin-denetim-muayene-ve-kabul-islemlerinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/e5d8e2cf-b3b2-4b25-979e-e3f1b3e83701/sirketin-mali-islemlerinde-ve-muhasebe-kayitlarinda-eksiklikler-ve-duzensizlikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/47c0c6d8-7900-4b8b-adf3-03f93eb81b4b/buyuksehir-belediye-baskaninin-ayni-zamanda-sirketlerin-yonetim-kurulu-baskanligi-gorevini-yurutmesi http://kamubis.com/decisions/SayistayFinding/b3953e17-b2cd-4cb6-a0c7-fcdda0164ce0/kidem-tazminati-karsiliklarinin-muhasebe-sistemi-uygulama-genel-tebliglerine-gore-hazirlanan-mali-tablolarda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/27d6b66d-4e95-4e5d-897e-c3255494b85b/gelir-kalemlerinde-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/152209cd-0ada-437a-952a-9181ab491057/butce-ici-odenek-aktarimlarinda-mevzuat-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/01ecf069-1024-47b8-afd5-a9989d510abd/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/dd8dd576-df96-4528-9fd4-1cc13405df97/toplu-tasima-hakkinin-suresiz-olarak-ucuncu-kisilere-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/e43921f2-4e1d-4aa4-ba15-410601e4bc15/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/edefc873-5b5e-4b03-ae5e-dc46947a463d/mevzuatta-ongorulen-kosullar-saglanmadigi-halde-pazarlik-usulunun-uygulanmasi http://kamubis.com/decisions/SayistayFinding/0fc06df4-8bee-4c54-bb02-b2962d0307b6/kiraya-verilen-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/341d8401-09f4-41ac-b2ac-413b4cac9b4f/kira-sureleri-sona-eren-bazi-tasinmazlarin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/92a45d0a-d16f-4730-8487-d93dd3023c92/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/64449492-0338-4d33-92bb-d8b1496ba558/temel-ihale-usulleri-ile-temin-edilmesi-gereken-ihtiyaclarin-dogrudan-temin-ve-pazarlik-usulu-ile-satin-alinmasi http://kamubis.com/decisions/SayistayFinding/b433ad8f-b424-48ef-8a56-e653d36e9f4a/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/20ec49ae-c98d-4126-a33a-5fcd4f1ef341/belediyeye-ait-bazi-yapilarin-yapi-kullanma-izin-belgesinin-olmamasi http://kamubis.com/decisions/SayistayFinding/b0a1f47e-09e5-4a29-b532-f70054606298/vadesinde-odenmeyen-kira-alacaklari-icin-yil-sonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/de49ff27-7961-4caa-86f3-45b7ba83b620/belediye-mulkiyetinde-bulunan-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/39ba5b5f-29da-4f2d-89f3-d8284eeabbe6/yapimi-tamamlanan-tasinmazlarin-ilgili-muhasebe-hesaplarina-alinmamasi-nedeniyle-yilsonu-amortisman-ayirma-islemlerinin-gerceklestirilememesi http://kamubis.com/decisions/SayistayFinding/68425745-2e42-49ec-820b-033321774658/haklar-hesabinda-izlenmesi-gereken-alimlarin-dogrudan-gider-yazilmasi http://kamubis.com/decisions/SayistayFinding/6061e77d-7193-42d2-8786-04bab98c572d/sirket-tasitlarinin-ticari-amac-disinda-kiralanmasi http://kamubis.com/decisions/SayistayFinding/35fae10d-271d-4a8d-be8e-0ad1d7684ebc/hasilat-paylasimli-is-kapsaminda-yuklenici-ile-ortak-kullanilan-banka-hesabinin-isin-sozlesmesindeki-sartlara-uygun-sekilde-acilmamasi http://kamubis.com/decisions/SayistayFinding/a099bd4d-f173-49af-9bda-6215df63f40d/sirket-kaynaklarinin-sirketin-amaci-ve-konusu-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/ac242d24-f3bb-4ee9-83b4-907e65d92ad2/belediyenin-ortagi-oldugu-sirkette-idareyi-temsil-eden-yonetim-kurulu-uyeliginin-usulune-uygun-olarak-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/febe4347-3d37-4dba-9983-c549154e2b51/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/0e9ff7f4-90a8-46a8-b35d-26af6e1211b7/iscilere-yasal-limitin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/9c75d510-8716-430c-b03e-e36d1b36a06d/dogrudan-temin-suretiyle-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-ekap-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/23af32f7-b02c-4c24-97b3-79dedaf24aed/bazi-sirket-calisanlari-ve-aile-fertleri-icin-yapilan-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/ff31f39e-3f85-463b-84d9-1de16391e171/vergi-borclarinin-zamaninda-odenmemesi-nedeniyle-fazladan-maliyete-katlanilmasi http://kamubis.com/decisions/SayistayFinding/de955034-8dd2-405e-8162-f00eee275fde/akilli-telefon-alim-isine-iliskin-duzenlenen-teknik-sartnamelerin-rekabeti-ve-firsat-esitligini-engelleyici-hukumler-icermesi http://kamubis.com/decisions/SayistayFinding/ca9d4d3f-7f8b-4b14-8632-5a7911cac460/finansal-kiralama-islemleri-icin-belediye-meclisi-karari-alinmamasi http://kamubis.com/decisions/SayistayFinding/87b69d40-d746-4b3c-b601-66c4eea89cc2/vadesinde-tahsil-edilemeyen-alacaklar-icin-yilsonunda-faiz-tahakkuk-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/ea22984a-e22a-460f-ab7a-b6aa3eefbc43/kidem-tazminati-karsiligi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9e150b13-12dc-4b07-b7d3-7a4f6df32a71/sirketin-kendi-imkanlari-ile-uretilen-demirbaslarin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/c19960aa-aa38-49a3-b883-736f629fd85e/kiralama-ihalelerinde-rekabeti-onleyici-sartlarla-dokumanlarin-hazirlanmasi http://kamubis.com/decisions/SayistayFinding/625d3816-acc9-4d66-bca7-4515c7164e9e/detayli-proje-calismasi-yapilmadan-anahtar-teslim-goturu-bedel-yapim-isi-ihalesinin-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/347adcf6-8884-42c9-ae3b-0f2798e86571/tasinmazlarin-amortisman-hesabi-ve-bunlara-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/6f6b14e1-a968-4c3a-b089-bfaa9a6895e1/tahsisli-tasinmazlarin-muhasebe-takibinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/01ec512f-0356-4152-b145-2cd65ddd7c1a/bir-yildan-daha-uzun-sureli-verilen-depozito-ve-teminat-niteligindeki-degerlerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ee7f70d7-532a-4442-a552-587b404faaaa/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5c280781-cddc-4c1a-9c32-0e1ea5c4b6ac/tahakkuk-eden-bazi-gelir-kalemlerinde-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/0657523d-73fb-44ad-a1bd-16f0b4b80686/maddi-duran-varliklar-icin-yapilan-deger-artirici-harcamalarin-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/efedb7ed-8e1a-4981-b772-9827deb89935/kiraya-verilen-yerlerden-pesin-tahsil-edilen-kiralarin-gelecek-aylarayillara-ait-gelirler-hesaplarina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/858676a5-4424-42dd-b42e-497d9204d8bc/yapi-ruhsat-tarihi-dolan-veya-yapida-oturuma-baslayan-insaatsantiye-aboneleri-kurum-tarafindan-ayni-tarife-uzerinden-faturalandirilmaya-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/ea3c20d8-b516-451f-b645-a1c52c04b3fe/mahkeme-kararinda-hukmedilen-tutarlarin-tamaminin-idarece-odenmesine-karsin-diger-davaliya-rucu-edilmemesi http://kamubis.com/decisions/SayistayFinding/035ba245-4da1-4fba-9a44-ba18d8e9b55b/kaynak-sulari-kullanim-hakkinin-ihale-yapilmaksizin-tahsis-etme-suretiyle-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/bf60c976-747a-4beb-b2aa-763281400c89/idareye-ait-olan-ve-isgal-altinda-bulunan-tasinmazlar-icin-tahliye-iselmlerinin-baslatilmamasi-ve-bazi-tasinmazlarin-akibetinin-bilinmemesi http://kamubis.com/decisions/SayistayFinding/f5e026a8-3f34-423c-967a-2ed7e5146104/biyolojik-paket-atik-su-aritma-tesisi-yapim-isinin-mal-alimi-olarak-ihale-edilmesi http://kamubis.com/decisions/SayistayFinding/b4375075-3532-427d-96cf-bf37c330578c/belirli-sureyi-gerektiren-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fee1e795-ad9e-418f-9b78-c2d39543585c/bahce-sera-ile-hayvancilik-besihane-abonelerinin-mesken-tarifesi-uzerinden-ucretlendirilmesi http://kamubis.com/decisions/SayistayFinding/c5c8d651-3330-44f7-927c-d821ffcf4de5/altyapi-islerine-iliskin-kazi-izin-harci-bedellerinin-kurum-tarafindan-odenmesi http://kamubis.com/decisions/SayistayFinding/7e7f1ef9-8449-4766-ae3d-6e12c8f6b705/abonelik-islemleri-ile-ilgili-belgeler-ile-abonelik-sozlesmesinin-kurum-mevuzatinda-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/87738323-f76b-4a84-9a79-55abd4fa4ef0/otopark-bedellerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/10a40ad9-aa18-43e6-b1f0-eea96b1dd60f/kiraya-verilen-tasinmazlara-ait-kira-artis-oranlarinin-kurum-tarafindan-sabit-olacak-sekilde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d633b51e-d24d-4f67-a293-ffcc491a7a4d/idarenin-tamamini-ilgilendiren-hizmet-alim-giderlerinin-her-ay-farkli-bir-mudurlugun-butcesinden-odenmesi http://kamubis.com/decisions/SayistayFinding/07ca4678-1e01-4748-9aa3-eddb0d1885e4/gecekondu-fonuna-ait-gelirlerin-belediyenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6e77ed56-a18e-40a1-8f9d-a6ca772aabdf/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/71091980-0d88-446a-9218-6ed8c6fe892e/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/da689939-44f8-4a4c-ba8e-7741dfd9fc63/4734-sayili-kamu-ihale-kanununun-22d-maddesi-kapsaminda-yapilan-alimlarda-mevzuata-uyulmamasi http://kamubis.com/decisions/SayistayFinding/e3e2f879-f930-4c05-b0ba-54058df2c561/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/3b171227-fae4-4a4c-bafc-29fc0081cfa2/birlestirilmis-veriler-defterinin-ilgili-usul-ve-esaslarda-belirtilen-surelerde-sayistaya-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ea34a41a-c5da-475d-a641-b611f6ca4c29/belediyenin-haczedilemeyen-gelirlerinin-ayri-hesaplarda-izlenilmemesi http://kamubis.com/decisions/SayistayFinding/9f28f0af-f321-4b80-ba18-fe706979f9b8/avukatlik-vekalet-ucretlerinin-dagitima-tabi-olmayan-kisminin-gelir-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a1eb6116-8c99-4bb7-bb97-22146fd4053a/abonelerden-alinan-teminat-bedellerinde-iade-asamasinda-guncelleme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/12e14170-e096-4150-b0a4-8e59016ce4ec/yapim-isi-ihalelerinde-all-risk-butun-riskler-sigortalarinin-yapim-isleri-genel-sartnamesine-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/018f9fc5-19d0-4611-89f5-ca2f26f23b86/kamu-mali-yonetimi-ve-kontrol-kanununca-kurulmasi-gereken-on-mali-kontrol-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/9647bf5d-eb65-4daf-a602-7d55c32c2794/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/ba9d105e-bad2-4b8b-9238-85a88488aab4/kidem-tazminat-odemelerinin-ilgili-hesaba-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/49892e2c-2856-4499-9c21-12934b6b2eff/indirim-konusu-yapilmasi-gereken-kdvnin-indirilecek-katma-deger-vergisi-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/6e2d25f4-b70c-4ad1-8fcc-5b23d4cb638d/elektrik-ve-havagazi-tuketim-vergisi-tahakkuk-kayitlarinin-muhasebe-kayitlarina-yansitilmamasi http://kamubis.com/decisions/SayistayFinding/db6850d9-552a-4180-8ede-ef9b7e22bdb5/ambalaj-atiklarinin-toplanmasina-iliskin-imtiyaz-hakkinin-ihalesiz-ve-bedelsiz-olarak-devredilmesi http://kamubis.com/decisions/SayistayFinding/417e0b39-47fb-4317-8688-5a0081422d20/butce-emanetleri-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/487759b2-ffa6-4591-ba79-c4c89dfb06c0/belediyenin-yapilandirilmis-vergi-ve-sosyal-guvenlik-yukumluluklerinin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d4015de6-4d75-41c7-8b38-f15f77e9cc2f/tuketilmemis-olan-malzemelerin-tuketilmis-gibi-muhasebe-kayitlarindan-cikarilmasi http://kamubis.com/decisions/SayistayFinding/ba394775-8b06-4869-a5a4-d970afb6787a/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/25dc846e-0a5d-46c8-b002-9ee56900f5f9/banka-kredileri-hesaplarinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/2b103171-9582-40b3-b2a1-8bd0cd0612f1/amortisman-defterinin-tutulmamasi-ve-amortisman-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/798569c2-8f1c-4ea8-bd73-a162e221d350/alinan-depozito-ve-teminatlar-hesabinin-donemsellik-ilkesine-uygun-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/9c0fec81-668a-488a-92c1-466929eb7ef0/tahsisli-tasinmazlara-iliskin-muhasebe-kayitlarinin-mahalli-idareler-butce-ve-muhasebe-yonetmeligine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/699988ca-41d4-4d44-9196-14e49e1156c6/kidem-tazminati-karsilik-tutarlarinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/b4d2cbee-9456-4d28-89ec-ce6ec7ce1d99/su-kayiplarina-iliskin-yonetmelikte-ve-tebligde-bahsedilen-bazi-hususlarin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/28c15f5d-7e09-4865-970e-5bc1d9da26a0/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/6a99c8b4-af1d-4295-bacc-b4eb48e5c4aa/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/86b3ed04-8762-467c-9f97-40b4d86e241f/muhtelif-dogrudan-temin-tedariklerinde-piyasa-fiyat-arastirma-tutanaginin-onay-belgesinden-daha-evvel-tarihli-olmasi http://kamubis.com/decisions/SayistayFinding/8b72ade4-86c9-468f-809b-183d75ddb4ed/parasal-limitlerin-altinda-kalmak-maksadiyla-kisimlara-bolunerek-alim-yapilmasi http://kamubis.com/decisions/SayistayFinding/a1bbe360-f5cd-4fb3-8768-038a5d400763/dogrudan-temin-yoluyla-gerceklestirilen-ve-belli-sureyi-gerektiren-islerde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d0f02ea2-3456-4376-a2b6-4575bfec60b2/cografi-bilgi-sistemleri-altyapisinda-sayisallastirilma-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/a9f36f18-b33a-4a20-9289-87ff2e971a12/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/8ce0bac2-22ce-4163-9f4e-e571b169db9a/sirket-personelinin-herhangi-bir-sozlesme-olmaksizin-buyuksehir-belediyesinde-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/19d44422-abcd-44fc-9dec-aa9e7b522920/ticari-faaliyet-kapsaminda-yer-almayan-giderlere-iliskin-katma-deger-vergisinin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/ed19ef5e-ae47-4c73-a88b-378a40eddc85/teminat-ve-depozito-olarak-teslim-alinan-teminatlardan-gecerliligi-kalmamis-olanlarin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/01b27453-579f-48de-b8fa-4b6c793f3942/onceki-senelerde-ortaya-cikan-sayim-fazlasinin-gecici-takip-hesabi-olan-sayim-fazlalari-hesabinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/d7b9a0f6-73ad-4eed-94b2-4c3c8c615843/hizmet-alimi-sebebiyle-ortaya-cikan-giderin-mali-borc-olarak-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/35e3588d-4d8e-4f8e-9d49-f0f3816bc556/uzun-vadede-odenecek-olan-ertelenmis-amme-borcunun-kisa-vadeli-yabanci-kaynak-olarak-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/f26cc8d9-a4a8-44ed-8b5d-ae87c74d77b2/maddi-duran-varliklarin-bir-kismi-icin-amortisman-ayrilmamasi-veya-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/32a1cf65-8cb9-4412-a613-3b7d5b1c8893/gayrimenkullerin-cins-tashihlerinin-yapilmamasi-ve-gayrimenkul-icmal-cetvelleri-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-bulunmasi http://kamubis.com/decisions/SayistayFinding/f7a0cd29-3120-45e7-826f-972325c9ee9e/yapilan-veya-yaptirilan-insaatlarda-yapi-denetimi-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/901cf290-94c5-4b6d-a404-4ee30b1e3d15/arazi-ve-arsalarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/82d2cb3a-a196-4c2b-a213-1cb5e170be5a/tum-riskler-sigorta-policesinde-muafiyet-oranlarinin-yasal-limitin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/399f269e-cb29-4f60-9db6-190072d10727/tasinmazlarin-cins-tashihi-icin-gerekli-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ccb0e8fa-4668-4611-bc7f-2bb1d23cde0a/tahsil-edilen-bazi-alacaklarin-emanet-hesabinda-izlenmesi-ve-butce-geliri-yapilmamasi http://kamubis.com/decisions/SayistayFinding/2d4d8529-e050-4b53-8df9-122e616e1da8/su-ve-atik-su-tarife-bedellerinin-tespitine-iliskin-maliyet-hesabinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c8c161ba-19c1-46f3-995d-6cc1668ab125/su-kayiplarinin-kontrolune-iliskin-mevzuat-gerekliliklerinin-tam-olarak-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/50f42bf4-42a0-4ec1-96c3-f7ac2d6efaf5/su-faturalari-uzerinden-tahakkuk-ettirilen-ctv-ilce-belediyesi-paylarinin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/fcd0828d-a477-4a98-acc3-777a52b79959/sondaj-izni-verilen-kuyularda-faydali-tuketim-miktarina-iliskin-takip-ve-denetimlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4f030b41-5a55-41a2-afa5-2880b7036b73/muhasebe-kayitlarinda-bos-yevmiyelerin-bulunmasi-ve-bazi-yevmiyelerde-degisiklik-yapilmasi http://kamubis.com/decisions/SayistayFinding/7f174a03-20e7-435b-be0a-e84981cc8306/idarece-kesilen-vergilerin-ilgili-vergi-dairesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7875c522-42f5-465d-80f1-592cb5daab3f/harcamalara-katilma-payinin-hesaplanmasi-ve-uygulanmasina-iliskin-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/81c473ba-9e88-4f1c-b597-8d33d31e7af9/devralinan-su-aboneliklerine-ait-guvence-bedellerinin-ilgili-belediyelerden-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/f0096470-2c9d-4bb1-bb89-0ce1b827a40f/desarj-limitlerinin-uzerinde-atik-su-uretenlere-mevzuata-uygun-islem-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/b95bd998-e9ca-4e5b-8c77-2da24b836ec6/cevre-katki-paylarinin-bakanliga-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b01a50a9-a7c5-48b9-b862-e19f14cfc048/bazi-endustriyel-atik-su-ureten-isletmelerin-baglanti-kalite-kontrol-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-ruhsatlarinin-gecerlilik-suresi-dolmasina-ragmen-yenileme-islemlerinin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/5b3fff6b-7bb8-41e4-bd31-a82bc004c130/baglanti-kalite-kontrol-ruhsati-verilen-isletmelerin-denetimlerinde-numune-alinmamasi http://kamubis.com/decisions/SayistayFinding/2540ba57-a04d-4854-a46c-eb658bfb5f5a/ortak-olunan-sirketin-sermaye-artiriminin-saski-hesaplarinda-tam-ve-dogru-olarak-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/f786e4f9-1f5a-4de0-99bd-12e2d01de44d/bazi-duran-varliklarin-birikmis-amortisman-tutarlarinin-varligin-kayitli-degerinden-fazla-olmasi http://kamubis.com/decisions/SayistayFinding/6d538300-be05-4bb9-aa74-9ba5704634db/zamaninda-yerine-getirilmeyen-yukumluluklerin-ilgili-hesaplarda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/6a8c0718-eb7a-416f-9eff-e733f3060da2/yapilandirilmis-alacaklarin-gelirlerden-tecilli-ve-tehirli-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/161b57a5-0718-4f15-b8ff-e397e8338db3/temsil-agirlama-butcesinin-belediye-baskanlik-makami-disinda-diger-birimce-de-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bddf1512-915f-49c1-af3d-11799ec4e5f8/kamu-kurumlarina-tahsis-edilen-tasinmazlarin-muhasebe-kayitlarinda-dogru-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6b1b0819-189f-47a0-b3df-d047dafeeb97/tasinmazlarin-envanter-ve-kayit-islemlerinin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d585d65d-6881-4b86-906e-81e206c9d172/banka-kredilerine-iliskin-faiz-tahakkuklarinin-donemsellik-ilkesine-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/acab662f-b133-439a-8481-17d5d95c2923/sayistaya-verilmesi-gereken-bazi-kayit-defter-ve-belgelerin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/48baeb38-b567-4299-86d1-a968362fe719/serbest-tuketici-durumundaki-belediyenin-elektrik-enerjisi-alimlari-icin-ihale-yapmamasi http://kamubis.com/decisions/SayistayFinding/46224ea4-7d97-4515-b19f-57b1936f28cc/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/e3eaa324-505d-4341-ae2f-d3f76f6cb5f6/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/e2f0b70a-0c62-475b-8c7c-a8a5bb221b02/belediye-zabita-yonetmeligine-aykiri-olarak-zabita-personeline-zabita-hizmeti-disinda-baska-gorev-verilmesi http://kamubis.com/decisions/SayistayFinding/e192e804-c38d-45cf-a1a4-95282397fea9/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d3c45420-aab4-412a-a4fc-5ad7e7760443/yevmiye-sisteminde-geriye-donuk-olarak-kayit-yapilmasi-ve-bos-yevmiyelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/fd930274-d624-4e6c-bc72-b0fe4e129d21/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-nedeniyle-herhangi-bir-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/78b06c1d-4cc4-43f6-89b9-96f30511293f/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/1008240f-9440-4f7b-9ca4-ae52e0605659/dernek-binalarina-ait-cevre-temizlik-vergisi-mukellefiyetlerinin-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/07953ba1-969f-421b-a7e1-0c977f44bc51/emlak-vergisi-muafiyeti-tesis-edilen-mukelleflerin-muafiyet-icin-gerekli-sartlari-surdurdugunun-tespiti-konusunda-etkin-bir-kontrolun-bulunmamasi http://kamubis.com/decisions/SayistayFinding/8f725e61-5b1e-4b66-b82b-c98d7b5f16b4/tadilat-ruhsatlarinin-emlak-vergisi-tahakkuku-yapan-birime-bildirilmemesi-nedeniyle-belediyenin-gelir-kaybina-ugramasi http://kamubis.com/decisions/SayistayFinding/114fc46a-48a4-42b8-a385-30aa574a244b/muafiyet-ya-da-indirim-hakki-bulunmayan-bazi-gruplara-ucret-karsiligi-sunulan-hizmetlerde-indirimli-veya-ucretsiz-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/69ea1c59-28ab-4989-b932-58ad99fa6dfb/belediyenin-haczedilemeyen-gelirlerinin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/af411734-f932-4e5b-98de-5fecee525d92/kamu-haznedarligi-yonetmeligine-aykiri-islem-yapilmasi http://kamubis.com/decisions/SayistayFinding/93391fc5-2ed9-4909-a80c-f1761cef71cb/belediye-tarafindan-tahsisli-kullanilan-ve-belediyenin-tahsis-ettigi-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/109e286a-8bab-420f-966e-8d1df5040aa6/asansor-muayene-kurulusunca-tahsil-edilen-periyodik-kontrol-ucreti-uzerinden-alinmasi-gereken-idare-payi-icin-belediye-meclisince-karar-alinmamasi http://kamubis.com/decisions/SayistayFinding/82e3c2cf-a589-4315-80a8-6d6fa0f1d508/belediyenin-su-satis-gelirlerinde-hesaplanan-katma-deger-vergisinin-tahsil-asamasinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/c6e56ab2-01f2-4d29-a5fc-c71536b7b3d4/su-sayaclarinin-yasal-suresinde-muayenelerinin-yapilmamasi-ve-sayaclarin-okunmamasi-nedeniyle-kayip-kacak-miktarinin-onemli-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/5eb6b083-fdf8-4218-84fd-56e621dacd1d/minibus-servis-ve-ticari-plaka-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/e47139d4-58ab-44ee-96c6-cf8a5ddcb88d/belediye-sirketine-tasinmaz-tahsisi-yapilmasi-ve-ihalesiz-tasinmaz-kiralanmasi http://kamubis.com/decisions/SayistayFinding/7d92cf56-3e78-43aa-9798-e3e6af6161b3/belediye-tasinmazlari-uzerine-kurulan-intifa-haklarindan-bazilarinda-uygulama-projelerine-ve-kullanim-amaclarina-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/2a2a7dae-948f-4e1e-a88d-1c56540d096b/belediyenin-mulkiyetinde-olan-tasinmazin-belediye-sirketi-araciligiyla-ucuncu-kisilere-ihalesiz-devredilmesi-ve-belediyenin-kullaniminda-olan-tasinmazin-devir-yasagi-bulunmasina-ragmen-isletme-hakkinin-devredilmesi http://kamubis.com/decisions/SayistayFinding/e4be2d56-50ea-4519-b80c-accb1e4d7648/belediye-sinirlari-icerisinde-yapilmis-olan-kamulastirma-islemlerine-iliskin-bilgilerin-tapu-idaresinden-alinmamasi http://kamubis.com/decisions/SayistayFinding/d83ae4be-1e43-48a4-9ae4-ae2fa407b9c1/tasinmazlarin-cins-tashihi-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/dd42c6b7-5f70-4f6e-b6ca-a1155c800c89/indirilecek-kdv-hesabinin-hatali-kullanilmasi http://kamubis.com/decisions/SayistayFinding/4c28185c-7e74-41d7-991d-f676e8f396db/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/09a7beba-3c79-4fbd-ac47-6f52aca5004f/toplu-ulasimin-ucretsiz-saglandigi-gunler-ile-belediye-meclisi-karari-ile-ucretsiz-seyahat-etme-hakki-taninan-istanbul-kart-kullanimindan-dolayi-toplu-ulasim-isletmelerinin-ibb-tarafindan-subvanse-edilmesine-ragmen-sirketin-subvanse-edilmemesi-sebebiyle-eksik-komisyon-geliri-elde-edilmesi http://kamubis.com/decisions/SayistayFinding/5fc01a01-b868-4d7f-92d9-b3bf033d30f2/istanbulkart-otomatik-dolum-makinelerinin-bakim-onarim-ve-ikmal-hizmet-alimi-isinde-cezanin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/9d095108-fc73-4cfa-aa40-b9c54c6dfb86/hizmet-alimi-isinde-kontrol-teskilati-kurulmamasi http://kamubis.com/decisions/SayistayFinding/f732a0b4-1f46-4113-953a-05fe94bf8707/istanbulkartlara-iliskin-yapilan-bazi-duzenlemelerin-yonetim-kurulu-karari-veya-genel-mudur-onayi-olmaksizin-belirlenmesi http://kamubis.com/decisions/SayistayFinding/df1d4bb2-95ab-4eae-8153-43162b0b21d5/fiyat-farki-odemelerinden-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/d547efc2-4160-4ac7-a5b5-c814a9f7fe0e/dijital-kanallardan-kullanicilara-odeme-sunulmasi-hizmeti-alimi-isinin-4734-sayili-kamu-ihale-kanununa-tabi-olunmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/b583685e-91c5-4827-aa09-0c345ec9f085/bazi-sirket-calisanlari-ve-aile-fertlerinin-ozel-saglik-sigortasi-bedellerinin-sirket-butcesinden-karsilanmasi http://kamubis.com/decisions/SayistayFinding/866e10f7-4dc0-4bf3-b558-83b9622440f8/bazi-mal-veya-hizmet-alim-islerinde-denetim-muayene-ve-kabul-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ed390635-cbb4-43ba-b986-cb8f11aea0aa/bazi-hizmet-alimlarinda-hizmet-isleri-hakedis-raporu-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/b7d5c3a2-944c-4257-8a6d-3e29aa3c0778/tahakkuk-eden-gelir-kalemlerinin-tahsilatlarinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/f7b247b1-a387-491b-a873-168532790d7e/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/c64de7f2-2c2c-4f0e-8a7b-d6ff6e5823fd/taksi-plakalarinin-kullanim-hakkinin-ihale-yapilmadan-ve-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/2c297f35-8693-42c7-8e5c-2de47d23be9d/belediyece-yonetilen-toptanci-halinde-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/86898777-e778-4d8c-bd31-059b6174911f/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/71d0585e-a4dc-4235-aaa5-29f3dfabad5f/isci-kadrosunda-olan-kisinin-belediye-baskan-yardimcisi-vekili-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/16613f5c-ac3d-496c-bd41-99965ccf7df1/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/93b61c19-a481-46f1-84a2-122eabfef454/gunubirlik-kiralanan-evlerin-su-abone-tipinin-is-yeri-olarak-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/92b60589-c034-497c-9519-050c868cf326/fiilen-is-yeri-olarak-faaliyet-gosteren-yerlerin-su-aboneliklerinin-mesken-olarak-belirlenmesi http://kamubis.com/decisions/SayistayFinding/4a8a9ce7-f8d1-4cd3-b76d-2f02518782b1/eglence-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/bb947657-d3d4-4855-b4ee-217cbf223680/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyette-bulunan-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/fddb5591-18b2-426e-bbd0-909435e69b62/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3ddfca28-eee0-4690-bdd9-718f754af749/dogrudan-gider-kapsamindaki-harcamalarin-yapilmakta-olan-yatirimlar-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/23e2fd2d-6f9e-4ef5-8f1f-38ef40347085/kiraya-verilen-tasinmazlara-iliskin-sozlesme-hukumlerinin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/71889485-cbee-4745-be67-ee2ea71dde2e/tasinmazlarin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/6f88b1bf-575f-40ac-b53c-d23f6c6138c5/kamu-idaresi-tasinmazlarinin-isgaliye-sozlesmesi-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/8ec2a44d-4083-48c7-8c16-7d70be986ea7/dernek-ve-vakiflara-tahsis-edilen-tasinmazlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/0fd23509-96af-4ba8-afa2-540a6f50932b/teminat-mektuplarindan-muhasebe-kayitlarina-alinmayanlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/ab2b74ff-26a3-4161-a6be-1374db6d49e0/pesin-tahsil-edilmesi-gereken-harc-gelirlerinden-bazilarinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/e54d3920-d465-4386-8439-5b2445d41015/elektrik-alimlarinin-ihale-yapilmadan-temin-edilmesi http://kamubis.com/decisions/SayistayFinding/a25e29ab-ff86-4012-b3c4-72b37a7eb47e/parasal-limitler-dahilinde-yapilan-mal-alimi-hizmet-alimi-ve-yapim-islerinde-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/822ad175-f562-4d7e-954d-c30f2e74b1d8/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/32738403-f59a-4320-b070-bc852814330c/butce-ici-isletmenin-alim-ve-satimlarinda-katma-deger-vergisi-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/20a6d1f7-3d4f-44e4-be94-7e540de2c59a/belediye-sinirlari-icerisinde-faaliyette-bulunan-bazi-isyerleri-icin-cevre-temizlik-vergisi-mukellefiyetinin-kontrolunun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5142315d-4c03-45da-9618-8b1ae4f3f93f/butce-ici-isletme-hesabinin-muhasebe-biriminde-tutulmamasi http://kamubis.com/decisions/SayistayFinding/3ecb3a3c-1a44-4db0-ba8d-6f6ddd48e4d2/tesis-niteligindeki-dayanikli-tasinirlarin-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/0e60039d-8df2-40a8-97ff-88c4d879be07/katma-deger-vergisi-kaydinin-gelir-tahakkuku-asamasi-yerine-tahsilat-asamasinda-yapilmasi http://kamubis.com/decisions/SayistayFinding/22a831bd-a1f7-41cc-8325-3c54ec9cae8a/kamu-idaresinin-tasinmaz-kayitlari-ile-tapu-kayit-sistemi-verileri-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/fdd00799-0c57-41e1-866d-4ea36591bcff/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/e1ccce2e-0d45-441c-ad3b-17765421a804/butce-ici-isletmeye-ait-alim-ve-satim-islemlerinde-ticari-mallar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/ae7b0620-397a-4b67-bf0e-14eabb56216c/mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/4eaa18bf-87ac-4ee6-8b52-37114fc289ec/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-tamamlanangecici-kabulu-yapilanlarin-ilgili-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/fc83aa6d-88e6-46c1-a812-bf2870f30221/taksitli-satilan-tasinmazlarin-diger-faaliyet-alacaklari-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/7db896ee-2820-4f3f-b4f1-f0e81d83333f/kamu-idaresince-sunulan-tasinmaz-kayitlari-ile-mali-tablolarin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/55a5036f-daa5-47c9-a3dd-3d82ec0e9c19/hizmet-alimi-suretiyle-calistirilan-isciler-icin-kidem-tazminati-karsiligi-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/e9d2afc2-a437-4fca-96fa-f1648535cce3/maddi-olmayan-duran-varlik-alimlarinin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/19acc6c5-fba5-4aa7-85d1-d9a0e4895c06/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-kayitli-varliklarin-tamaminin-amortismana-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/b01c2c01-4bc5-43a4-b57c-681df77e7300/kamu-idaresinin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/59da3909-483c-4158-bd43-18112dbb18a3/kurumun-bilisim-sistemi-ve-yonetim-politikasinin-standartlara-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/6b0f9cf4-cb1f-4470-ae3b-9e14795a4f62/otopark-yonetmeligi-cercevesinde-alinacak-otopark-bedellerinin-tahakkuku-ve-tahsiline-iliskin-usul-ve-esaslarin-belirlenmemesi-tahakkuktahsilat-yapilmamasi-ve-bankada-otopark-hesabinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/ff65923b-e9c2-4d39-a593-2c8a44958b25/sabit-ve-mobil-altyapi-veya-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/06de3edb-6969-4daf-9c92-cb22558c96f4/alinan-tasinirlarin-demirbaslar-hesabi-ile-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/1be0366f-b582-4d99-9737-db492655c612/personel-calistirilmasina-dayali-hizmet-alimi-icin-sirket-ile-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/cb3c5116-3d2d-461f-bd7c-41f45badb276/alinan-tuketim-malzemelerinin-ilk-madde-ve-malzeme-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/78b0ecb6-e199-46ca-b273-ed050637af48/tasinir-hesaplari-tutarlarinin-tasinir-mal-yonetim-hesabi-ile-bilancoda-farkli-olmasi http://kamubis.com/decisions/SayistayFinding/64eab25a-c8dc-4746-af7f-f9d5cac5245b/ihale-yoluyla-satisi-yapilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4fa5e9b8-ef82-44b7-8729-d64b6d7bd7cf/bazi-yapim-islerinde-yapilmakta-olan-yatirimlar-hesabinin-kullanilmamasi-ve-bu-hesaba-iliskin-tutarlarin-kabulden-sonra-ilgili-maddi-duran-varlik-hesabina-alinmamasi http://kamubis.com/decisions/SayistayFinding/a516e5e7-d114-419f-a5e6-caa87313938b/belediyenin-ortagi-oldugu-sirketlerdeki-sermaye-tutari-ile-bilancodaki-mal-ve-hizmet-ureten-kuruluslara-yatirilan-sermayeler-hesabinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/efa8021f-ab3d-4bdb-92b7-f63adc209ed4/duran-varliklar-amortisman-defterinin-tutulmamasi http://kamubis.com/decisions/SayistayFinding/7f46c73c-1699-45ab-921c-b8a8268a7f39/idarenin-araclarina-iliskin-tescil-kayitlari-envanter-kayitlari-ve-muhasebe-kayitlarinin-birbiriyle-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/1df6e085-b198-4c5b-91ad-88880c7d515f/sayistay-ilamlarinin-infaz-edilmemesi-ve-ilamlara-iliskin-faiz-tutarlarinin-kisilerden-alacaklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6bb4a8d2-eae4-49ee-9f9e-7d47a5f4d69b/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/da57e3fb-828f-4c70-b9ef-df6691eee2eb/sartlari-olusmadigi-halde-pazarlik-usulu-ile-ihaleler-yapilmasi http://kamubis.com/decisions/SayistayFinding/c4cb20c5-0ace-4372-b9a6-b28f114f82f2/parasal-limitlerin-altinda-kalmak-amaciyla-bazi-mal-ve-hizmet-alimlarinin-kisimlara-bolunmesi http://kamubis.com/decisions/SayistayFinding/695849a8-e35b-4a3f-ad62-ff3467cb7dbe/yerli-mali-teklif-eden-istekliler-lehine-fiyat-avantaji-saglanmamasi-ve-sartnamelerde-marka-belirtilmesi http://kamubis.com/decisions/SayistayFinding/1ca2cc94-452e-4ed8-9c72-f22aa5e0bb6e/ihale-oncesinde-belirlenen-mevcut-kullanim-alanlarinin-sozlesme-sonrasi-kiracilar-tarafindan-genisletilmesi http://kamubis.com/decisions/SayistayFinding/5bca0561-e091-4c21-b2b4-6cd56efe4c92/idareye-ait-tasinmazlarin-kiralanmasina-iliskin-ihale-sartnamesine-rekabeti-engelleyici-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/706a7280-c49d-41a6-98fe-308e8f3e1f62/ileri-vadeli-cek-duzenlenmesi-ve-bu-suretle-borc-stokunun-borclanma-sinirinin-uzerinde-yer-almasi http://kamubis.com/decisions/SayistayFinding/ba7ba0a4-adac-40c4-ab26-606d5bbd9bbc/belediye-sirketinden-personel-hizmet-alim-sozlesmesi-kapsami-disinda-personel-calistirilmasi http://kamubis.com/decisions/SayistayFinding/738e3332-7745-42bc-91b5-3cb99b7a59b3/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/7e957f29-6c9b-4e24-9aa5-834688fca6dc/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disindaki-konularla-ilgili-hukumlerin-konulmasi-ve-emeklilik-tazminati-odemesi-ongorulmesi http://kamubis.com/decisions/SayistayFinding/d2790710-03ff-4ebb-bfe0-bc14a8ca95d0/kadrosu-dolu-olan-mudurluklere-surekli-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/97026137-847e-4f4c-9528-73012f3d8db9/kredi-karti-tahsilatlarinin-belediyenin-banka-hesabina-yirmi-gunden-sonra-aktarilmasi http://kamubis.com/decisions/SayistayFinding/7b00d118-ace6-44b7-b317-5c3882753cbd/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-olan-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/136d2a7b-29b9-4c27-b519-022d8abd3bd8/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/2257629f-bcc2-40bc-b98a-e480fb256b17/kalkinma-ajansina-aktarilacak-paylarin-hesabinda-esas-alinan-matrahin-hatali-belirlenmesi-ve-aktarimlarin-zamaninda-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f736e15d-9cfc-4af5-b6c1-03b4a6b2061e/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-alinmamasi http://kamubis.com/decisions/SayistayFinding/8a3ea809-1601-4ac2-9abe-98c7ff01c967/hazineye-ait-tasinmaz-mallarin-satis-bedellerinin-tahsil-edilen-kismindan-buyuksehir-belediyesince-alinan-ve-gecmis-yillara-ait-olan-10luk-paylarin-soz-konusu-idareden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/0003bf02-c8dc-4f14-82e4-73711efdb0f4/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/64236529-f8af-47c1-a86f-b9d25018202f/kazi-bedellerinin-idarenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/6496050e-88c1-4cdb-b2c3-c179f35c2c2c/otopark-hesabinda-toplanan-meblagin-otopark-yapimi-yerine-cari-harcamalarda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/d56f1403-813f-467f-ad24-88459e0a1c39/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirleri-payinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/1f2d6986-737d-4491-9421-3e76b2ce7987/elektrik-ve-havagazi-tuketim-vergisi-tahakkukunun-ve-takibinin-saglikli-yapilmamasi http://kamubis.com/decisions/SayistayFinding/93c4c96b-3ffc-42a8-90a6-bbfe5f65b44a/kamu-kurumlarinca-yaptirilan-binalar-icin-yapi-kullanma-izni-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/80249df1-bdfb-4cd0-8bf6-a77a7c07d1ff/kaldirim-yol-atm-alani-ve-bufe-yerlerinin-gecici-isgal-harci-alinarak-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/64b20637-1856-4bfd-b34c-9826684bcee6/yapi-ruhsati-olmayan-bazi-binalardan-emlak-vergisi-alinmamasi http://kamubis.com/decisions/SayistayFinding/d815efbb-c017-4a86-9d7a-2f729e75b5f7/bazi-is-yerlerine-emlak-vergisi-tahakkukunun-mesken-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/94db7582-4743-4a34-a49a-08f3ab730555/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/49ae3c3c-202d-4fe5-af1c-e9436ece400c/gunubirlik-kiralik-evlerin-ruhsatsiz-sekilde-faaliyette-bulunmalari-ve-bu-yerlerin-cevre-temizlik-vergisi-ve-emlak-vergisi-islemlerinin-saglikli-sekilde-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/c370bb50-6608-4236-9724-617a73e78f9a/idareden-ruhsat-alma-zorunlulugu-bulunmayan-bazi-is-yerleri-icin-ilan-ve-reklam-vergisi-ile-cevre-temizlik-vergisi-mukellefiyetinin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/864deefe-fe8d-45a5-b780-f39fd2f02364/idare-sinirlari-icerisinde-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunan-isletmelerin-olmasi-ve-bazi-isyerlerine-sure-taninmasi http://kamubis.com/decisions/SayistayFinding/bae36c03-aae8-4b4c-bdce-37b5a25ddf1e/proje-ozel-hesabindan-kullanilan-dovizlerin-cikis-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/e04cc9ba-7d06-4c89-8f34-b0781aaabaac/hakki-yeten-tesislerindeki-tasinmazlarin-ecrimisil-karsiligi-kullanilmasi-ve-birikmis-ecrimisil-borcu-bulunmasi http://kamubis.com/decisions/SayistayFinding/56f6323a-afae-43d5-9216-c5dc90d8fd88/idare-tasinmazlarinin-ecrimisil-karsiligi-kullandirilmasi-ve-ecrimisil-tahsilatlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/51614d16-98cd-4f5e-a447-4e7351f86a8b/belediyeye-ait-tasinmazlarin-derneklere-amator-spor-kuluplerine-ve-turkiye-elektrik-dagitim-asye-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/05856a12-422f-4bab-8ac0-1e308cbd6ab4/imar-planlarinda-kamunun-kullanimina-birakilan-yerlerin-ozel-siteler-tarafindan-isgal-edilmesi http://kamubis.com/decisions/SayistayFinding/1e87c2b9-fe0c-4286-85f4-145db02847e6/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/af5907e4-9599-4659-82be-1b085517ddb1/yurt-ve-kreslere-iliskin-vergi-islemlerinin-yerine-getirilmemesi-ve-bu-yerler-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/3e2cc93c-c53e-4a27-af1d-6704ebed45d7/muhasebe-programinda-yer-alan-bekleyen-tahakkuklarin-gercegi-tam-olarak-yansitmamasi http://kamubis.com/decisions/SayistayFinding/fc48f781-9153-47e8-9936-84afdbcd7142/emanetler-hesabinda-kayitli-tutarlardan-zaman-asimina-ugrayanlarin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/4dedf212-44bf-42cc-8a4b-04132b366da9/giderler-hesabinda-bazi-hatali-kayitlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/a87c7375-6d27-489c-9862-495e6568a0a4/2022-yili-acilis-yevmiyesinde-bazi-hesaplarin-borclu-ve-alacakli-calismasi http://kamubis.com/decisions/SayistayFinding/c61c7a11-61c9-4716-ac7e-ae680d6baad9/sermaye-taahhutleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/aa9dbd0a-4958-4319-acd5-852a9642da4c/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/a33c5169-911a-4487-bc23-7ebca8ef0c6e/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/33231d04-ddca-49d1-a653-1e62c3c4cd86/kidem-tazminati-odemelerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/9b093ac7-5cae-4e99-a5f3-893645c686f0/belediye-tarafindan-tahsil-edilen-tasinmaz-kultur-varliklari-koruma-katki-payinin-hatali-hesapta-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/2d7bb15c-c7e8-40f8-a350-47aba45f44df/genel-hizmet-alanlarinin-iz-bedeli-uzerinden-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/262a9392-9c96-432a-a0ff-f2858b1bc6fe/ilk-defa-muhasebe-kaydi-yapilan-ve-maliyet-bedeli-belli-olmayan-bazi-tasinmazlarin-rayic-degerleriyle-muhasebelestirilmemesi-ve-tasinmazlarin-muhasebede-kayitli-degerlerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/e4a6571c-f150-498c-837b-fc9368f96585/uygulama-projesi-ile-anahtar-teslimi-goturu-bedel-ihale-edilen-yapim-islerinde-sozlesmenin-uygulanmasi-sirasinda-onemli-oranda-proje-degisikligine-gidilmesi http://kamubis.com/decisions/SayistayFinding/fa20b9ee-37bf-4308-8385-8add977fb5a0/anahtar-teslimi-goturu-bedel-ihale-edilen-yapim-islerinde-artan-ve-eksilen-is-kalemi-bedellerinin-yeni-fiyat-yapilmadan-odenmesi http://kamubis.com/decisions/SayistayFinding/b5fd77d6-1c32-4f5b-a545-e0376f152c33/yapim-islerinde-is-ve-isyerinin-korunmasina-iliskin-sigorta-yukumluluklerinin-zamaninda-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/bd100b18-e96c-4bbf-b6a8-1a9ee0ba1825/yapim-islerinde-yeni-birim-fiyatin-hatali-tespit-edilmesi http://kamubis.com/decisions/SayistayFinding/b9a2bfae-69fc-4157-8cda-93001c6abbfe/birim-fiyat-teklif-almak-suretiyle-ihale-edilen-yapim-islerinin-ihale-dokumanlarina-on-veya-kesin-proje-ile-mahal-listelerinin-eklenmemesi http://kamubis.com/decisions/SayistayFinding/d106094d-0c04-4ffa-a47b-b3e948fc078b/temel-ihale-usulleriyle-ihale-edilmesi-gereken-islerin-dogrudan-temin-yontemiyle-kisimlara-bolunerek-karsilanmasi http://kamubis.com/decisions/SayistayFinding/88c31929-6258-4bda-b0cb-2cc11f937a10/yagmur-sularinin-uzaklastirilmasi-ile-ilgili-herhangi-bir-yatirim-yapilmamasi-ve-il-genelinde-mevcut-olan-yagmursuyu-altyapi-bilgisinin-idarede-bulunmamasi http://kamubis.com/decisions/SayistayFinding/436d7112-1d7a-4a1a-b099-52222bcf7e94/icmesuyu-iletim-ve-dagitim-sistemlerindeki-kayip-ve-kacaklarin-azaltilmasina-iliskin-calismalara-baslanmamasi-ve-bu-sebeple-gelir-kaybi-yasanmasi http://kamubis.com/decisions/SayistayFinding/075d850a-d1ea-4006-8941-be0d9c1db950/ifasi-belirli-bir-sureyi-gerektiren-muhtelif-dogrudan-temin-islerinde-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/acfcf6dd-cb4a-41cd-b01d-ac32231e9cc4/belediyenin-375-sayili-kanun-hukmunde-kararnamenin-ek-20nci-maddesi-kapsaminda-kendi-sirketinden-yaptigi-hizmet-alimlari-icin-sozlesme-imzalanmamasi http://kamubis.com/decisions/SayistayFinding/cf71200c-963f-47d9-b150-ff04531f7a58/tasinmazlarin-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/61f99ba8-e95b-420b-a8c8-49fdbd6e4283/belediye-sinirlari-icerisinde-faaliyet-gosteren-isyerlerine-iliskin-ilan-ve-reklam-vergisi-tahakkuk-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/20a8641a-1758-48e2-a9c9-dbdf62e591d9/kadinlar-ve-cocuklar-icin-acilmasi-zorunlu-konukevlerinin-acilmamasi http://kamubis.com/decisions/SayistayFinding/373b8f3a-6814-41bb-aa3a-b25e73bbc45d/mali-hukumler-iceren-yonetmelik-hakkinda-sayistay-istisari-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/a402f685-8dda-4131-8ae6-f26af4909bdc/mevcut-altyapi-tesislerinin-tamaminin-cografi-bilgi-sistemlerine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/b882ad8a-aaff-40ed-a18d-e8f2775c371e/vaski-haricinde-vidanjor-ve-benzeri-hizmet-verenlerle-ilgili-bilgi-sisteminin-olmamasi http://kamubis.com/decisions/SayistayFinding/aa369719-0e32-465c-bf27-fc61748c0e83/mevzuatta-belirtilen-siniri-asan-taahhut-evraki-ve-sozlesme-tasarilarinin-on-mali-kontrole-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/6c3e85e3-6e94-4992-b1a9-4101f58cf186/performans-kriterleri-belirlenmeden-kurum-personeline-ikramiye-odenmesi http://kamubis.com/decisions/SayistayFinding/3e0f9f5a-91c8-462d-833b-3c93e1797ff5/sosyal-denge-sozlesmesine-sozlesme-aidati-kesintisine-iliskin-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/6c4e2e66-902a-4a84-a749-df8dd6571d79/muhasebelestirme-islemlerinde-yevmiye-defterinde-kesirli-yevmiye-numara-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8330d1d1-c690-41db-8773-794d5d53a139/sosyal-denge-sozlesmesine-mevzuatinda-belirtilenin-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/71bcf4eb-e10e-47e5-b72d-7134f8c4bf71/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/cc35c7ca-0345-4dc8-8bef-27fbbd8b34ff/sozlesmeli-personelin-kadro-unvanlarina-iliskin-gorevler-disinda-calistirilmasi http://kamubis.com/decisions/SayistayFinding/21a8cd1e-a857-4c0f-b6e5-90fbe5546a80/temsil-agirlama-ve-toren-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/bfd7c4f7-8229-4088-bad9-9f209e6df1b1/kurum-tarafindan-sunulan-cesitli-hizmetlerde-bazi-kisi-ve-kurumlara-indirim-yapilmasi http://kamubis.com/decisions/SayistayFinding/8b32ef61-12ed-47ac-9a48-021b61cec3fa/ulusal-bayram-gunlerinde-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsati-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/12027bb0-a472-455d-97db-3252cab7649d/isyeri-acma-ve-calisma-ruhsati-ile-ilgili-mevzuata-aykiri-hususlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c1c3acd2-4f0e-405f-a23e-b1b4c7e98106/is-yeri-acma-ve-calisma-ruhsati-belediye-tarafindan-verilmeyen-bazi-isletmelere-cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmemesi http://kamubis.com/decisions/SayistayFinding/7b0c97cb-f707-46ea-b145-25a5904fe46b/indirimli-emlak-vergisinden-yararlananlarla-ilgili-gerekli-incelemelerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b10c6d88-53db-4eac-abb9-4419dcdd3452/su-ve-kanalizasyon-harcamalarina-katilma-paylarinin-alinmasinda-eksikliklerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/4ab76a67-bde4-4d3a-9c87-d9e71df096bd/cevre-temizlik-vergisine-ait-gecikme-zamminin-yuzde-yirmisinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/e34a209f-9ce8-478c-9e47-92ac8ebade13/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahakkukun-tahsilata-donusme-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/eb0b48f9-ca38-4c81-bcc4-df61bb94edc0/tasinmazlarin-rekabeti-engelleyecek-sekilde-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/3acd7285-8607-4cb1-ac99-506a3d289871/tasinmaz-kira-artislarinin-sartname-ve-sozlesmelerinde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/12031cb8-6618-414e-b6a7-8a8ae9e03eb9/mal-ve-hizmet-alimlarinin-mevzuata-aykiri-olarak-birlikte-ihale-edilmesi-ve-teslim-alinan-mallarin-muayene-ve-kabul-islemlerinin-mevzuata-uygun-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/873ae319-3626-49ee-8a75-ecd55cfc5bc5/mal-alimi-isine-ait-ihale-dokumaninda-uygulamada-belirsizlige-sebep-olan-hukumlere-yer-verilmesi-ve-sozlesme-hukmune-uyulmamasi http://kamubis.com/decisions/SayistayFinding/95e92f7d-4276-470a-9dc7-42cb1648a00d/mal-alimi-isine-ait-ihale-dokumaninda-mevzuatla-celisen-rekabetin-saglanmasini-engelleyen-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/75742f59-082b-4733-b9fd-be7ed793a7e6/ihale-edilen-yapim-isleri-icin-yaptirilan-butun-riskler-all-risk-sigortasinda-muafiyet-ve-koasurans-oranlarinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/9ab585d6-6370-4e81-88ee-268a02412270/bazi-yapim-islerinin-mevzuata-aykiri-olarak-birlikte-ihale-edilmesi-ve-proje-butunlugu-olan-yapim-islerinin-bolunerek-ayri-ihaleler-kapsaminda-yapilmasi http://kamubis.com/decisions/SayistayFinding/81094ae5-5cff-407f-a10e-96c756056e3f/bazi-yapim-islerinin-ihale-ve-uygulama-asamalarinda-mevzuata-aykiriliklar-bulunmasi http://kamubis.com/decisions/SayistayFinding/7ee5a24c-e5be-4e8e-b7ca-dd71e1ea8a3a/bazi-yapim-islerinde-yeni-birim-fiyat-tespitinin-mevzuata-uygun-olmamasi http://kamubis.com/decisions/SayistayFinding/18ac8b87-fc2b-4be9-aee7-7fc15193303a/giderleri-idare-butcesinden-karsilanan-dagitim-tesislerinin-elektrik-dagitim-sirketine-devredilmemesi http://kamubis.com/decisions/SayistayFinding/4a90d3e8-f14a-43dd-aade-857c610fa505/belediye-meclisi-karari-gerektiren-islemlerin-meclis-karari-olmaksizin-yapilmasi http://kamubis.com/decisions/SayistayFinding/c3ec1a21-fa61-4838-bf08-8d799bd58050/sayistay-ilamlarinin-infaz-edilmemesi http://kamubis.com/decisions/SayistayFinding/d35a9519-40cd-4b71-ae8c-a0fa81574df4/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/0ca30fba-362c-4bd4-bc4a-7a26e6fbeb26/kamu-idarelerine-ait-paylar-ile-sosyal-guvenlik-primlerinin-mevzuatta-ongorulen-surelerde-odenmemesi-ve-vadesi-gecen-borclar-icin-ek-faiz-yukune-katlanilmasi http://kamubis.com/decisions/SayistayFinding/7b3d2b0c-776e-413c-bfba-69deeb50e74c/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/765a52b7-31c8-4f47-bf10-f39aaf704777/mahsup-donemine-aktarilan-avans-ve-krediler-hesabi-ile-mahsup-donemine-aktarilan-kullanilacak-odenekler-hesabinin-bakiyelerinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/c744cb9c-6107-440f-b599-ff69c320d179/belediye-tarafindan-kiraya-verilen-tasinmazlarin-yapi-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/11c0e3dc-8d24-4b05-bae3-f0b097ce21b6/tahsisli-olarak-kullanilan-belediye-hizmet-binasinin-yonetmelik-hukumlerine-aykiri-olarak-yeniden-insa-edilmesi http://kamubis.com/decisions/SayistayFinding/19a56ff4-eb49-42cb-9896-8aa66943ed55/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/bddcd1c8-60c3-4af2-85ad-fd68fc608c58/tasinmaz-bilisim-sistemi-ile-muhasebe-sistemi-arasinda-entegrasyon-olmamasi http://kamubis.com/decisions/SayistayFinding/4ab9d939-c2c6-4930-8091-af3998b1b4d9/tasinmaz-satis-islemlerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/547ffc18-3da7-4a6c-bb16-c32b4894eb6d/amortisman-uygulamalarinda-eksiklikler-bulunmasi http://kamubis.com/decisions/SayistayFinding/dee55e90-ddfa-47aa-9992-28b7d0c69ca3/yapimi-suren-veya-yapimi-tamamlanmis-olan-yatirimlarin-ilgili-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/73f4ad8e-9568-4990-8e94-d21fbc53e2dd/tasinirlarin-hurdaya-ayrilmasinda-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/6e63e6da-a4fd-4d84-a3f7-26054723c77f/belediye-adina-tescil-edilmis-tasitlar-ile-belediyenin-envanter-kayitlarinda-yer-alan-tasitlar-arasinda-uyumsuzluk-olmasi http://kamubis.com/decisions/SayistayFinding/72ff3bc8-eaf0-4f90-8606-db8801a1dcbc/belediyenin-mulkiyetinde-bulunan-bazi-tasinmazlarin-kayitlara-alinmamasi-ve-kayitlarda-yer-alan-bazi-tasinmazlarin-tapu-kayitlarinda-farkli-gorunmesi http://kamubis.com/decisions/SayistayFinding/a016231b-c949-44fe-8ee4-cbc22e1bcfb4/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/3f2429f1-7d4c-4bcf-8e2f-c2beed27dd35/mali-tablolarin-kurum-tasinmazlari-hakkinda-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/aaa37b78-22d0-4a6c-8205-0d132d102a62/belediyenin-gelir-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/09eff7f8-48bf-4ea7-8f71-617280769782/tasit-devirlerinde-hazine-ve-maliye-bakanligindan-uygun-gorus-alinmamasi http://kamubis.com/decisions/SayistayFinding/ea44209c-0184-4e72-b4ec-fc53fd593a63/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/385de8af-08d3-4822-bdda-0adf589dc884/sosyal-denge-sozlesmesine-mevzuatinda-belirtilen-konular-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/58cb5cdd-51e7-44ea-8c92-174b93a7ee0b/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/d0a757be-714e-4d89-8381-946232a1b11f/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/c17965ba-de8b-4368-82fc-c93859d238cb/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/0247b7c9-a585-4672-8d86-ea36b861bc9f/kira-sozlesmesinin-varislere-devredilmesinin-mevzuatina-aykiri-sekilde-yapilmasi http://kamubis.com/decisions/SayistayFinding/b8bb0f32-37e7-4f63-881e-9a83e0bfa762/temsil-agirlama-ve-toren-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/888ad671-048c-425d-b483-ad9f93f25d41/ulusal-bayram-gunlerinde-calisacak-isletmelere-iliskin-ruhsat-verme-islemlerinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/e27035aa-d08c-4807-9933-4162a8cf10f7/maddi-duran-varliklar-amortisman-islemlerinde-hatalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/c2251751-4aca-49dd-adff-69a388d6ba3f/kamu-haznedarligi-yonetmeligine-aykiri-uygulama-bulunmasi http://kamubis.com/decisions/SayistayFinding/3b660141-47d7-499f-b2bf-182560203b4d/sirketin-mal-alimlarinda-hesaplanan-fiyat-farklarina-iliskin-ek-kesin-teminat-alinmamasi http://kamubis.com/decisions/SayistayFinding/0417b76a-f799-46b7-ae67-3a8c53ddc9e7/iscilerin-yillik-ucretli-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/44abf2df-9e7f-46da-b2df-aedf8d7df9e0/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/0afd5247-e7b7-4caf-84a7-20c0d415d8e2/sirketin-yillik-faaliyet-raporunda-yer-almasi-gereken-bilgilerin-tamamina-yer-verilmemesi http://kamubis.com/decisions/SayistayFinding/d5cfd5a6-1f92-4da9-ada0-e98242a458a6/sayistaya-verilecek-defter-mali-tablo-belge-ve-bilgilerden-bazilarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/b5396791-6f19-48d4-bad5-9a72b0d09455/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/679c2106-312b-49d3-aeab-401dbf028240/iscilere-mevzuatta-belirlenen-surenin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/c7bae922-94db-4aae-a1af-0d41551dc11a/kira-artislarina-iliskin-uygulamanin-hatali-olmasi http://kamubis.com/decisions/SayistayFinding/de7527b0-acd2-4b69-aea2-ae0425896fa9/isletme-hakkinin-devri-niteligindeki-kiralamalardan-eksik-kdv-alinmasi http://kamubis.com/decisions/SayistayFinding/64a72dd4-5e87-4972-904b-b54728a6ca27/sozlesme-imzalamaya-gelmeyen-ilgililer-hakkinda-gerekli-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/8fc26100-dc42-4f38-b6f4-d77193d5aac4/serbest-tuketici-durumundaki-sirketin-elektrik-enerjisi-alimlarinda-ihale-mevzuatina-uyulmamasi http://kamubis.com/decisions/SayistayFinding/f324dab3-352f-4e02-83dd-55e7c3dfdcff/verilen-cekler-ve-gonderme-emirleri-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/11e80f10-d7a0-4173-bb98-b212e88f78f4/dogrudan-temin-usuluyle-yapilan-alimlarinin-elektronik-kamu-alim-platformuna-ekap-kaydedilmemesi-ve-yasaklilik-sorgulamasinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/73c797a7-98ee-4fd7-9f97-6dc14b50db05/kamu-ihale-kanununa-gore-istisna-kapsaminda-bulunan-alimlara-iliskin-ceza-ve-ihalelerden-yasaklama-hukumlerine-uygunluk-kontrollerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/c2460dda-9e3d-4a70-8359-eabc5fa6c60a/sirketin-kamu-ihale-kanununa-gore-istisna-kapsaminda-bulunan-alimlarinin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/daaf265e-3b98-4a7c-80fb-ee749e979fe7/kamu-ihale-kanunundaki-istisna-hukmune-dayanilarak-yapilan-alimlarda-ust-limitinin-asilmasi http://kamubis.com/decisions/SayistayFinding/8fe16c89-5e0e-4fa2-96eb-3ff7b5c75bbe/4734-sayili-kanunda-duzenlenen-istisna-kapsamina-girmeyen-mal-aliminin-bu-kapsamda-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/cbd1544d-be34-488b-9513-06decb7a004d/yapilandirilmis-vergi-ve-sgk-prim-borclarinin-vadelerine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/96bba77e-60d9-4ecb-ae13-10ec90aedb61/verilen-depozito-ve-teminatlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/0f19c6de-efc8-4957-832c-96903d0ded69/yillik-faaliyet-raporunun-yeterli-bilgi-ve-degerlendirme-icermemesi http://kamubis.com/decisions/SayistayFinding/8bcf81b5-c696-4f37-bc07-d0acb67c223a/idare-tarafindan-universite-ogrencilerine-egitim-destegi-adi-altinda-yuksek-ogrenim-kredi-ve-yurtlar-kurumu-araciligi-olmaksizin-dogrudan-odeme-yapilmasi http://kamubis.com/decisions/SayistayFinding/727919c0-a721-46a0-80d9-39a675a0094c/yasal-yukumluluklerin-zamaninda-yerine-getirilmemesi-ve-bu-nedenle-ilave-masraflara-katlanilmasi http://kamubis.com/decisions/SayistayFinding/3602cc92-9e5f-4806-949a-3aaf190e33d4/sirketin-yuksek-tutarda-vergi-ve-sgk-borcu-olmasina-ragmen-sponsorluk-anlasmasi-yapmasi http://kamubis.com/decisions/SayistayFinding/4b7bd5d6-15bc-49f1-b887-4dc1e1621c84/sirket-yonetim-ic-yonergesinin-sirketin-tum-faaliyetlerini-duzenleyici-hukumler-icermemesi-ve-mali-konularda-yetki-ortusmesi-bulunmasi http://kamubis.com/decisions/SayistayFinding/edb46ddf-a512-4f91-aac8-58f81939d824/sirket-butcesinin-hazirlanmamasi http://kamubis.com/decisions/SayistayFinding/108c207c-238a-4af9-988b-f7b1bb8fd464/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/8d307e1b-264d-4339-81aa-c08cfdc5507a/muhasebe-fisleri-ile-harcama-gelir-evraklari-arasinda-bir-duzen-bulunmamasi http://kamubis.com/decisions/SayistayFinding/2c2b79b5-088c-4874-9e70-af4dfe3b7f21/kredi-kartlari-ile-yapilan-tahsilatlarin-mevzuatta-ongorulen-surede-sirket-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/edcd8f22-34d5-4b4d-9990-32fd02d11bfe/dogrudan-temin-yoluyla-yapilan-alimlarin-elektronik-kamu-alimlari-platformuna-girilmemesi http://kamubis.com/decisions/SayistayFinding/41180bee-cea1-44b9-9a02-4edec6d23168/zayiat-bedelinin-dogrudan-temin-usulu-ile-malzeme-alimi-seklinde-odenmesi-onceden-odenen-bedelin-mahsup-edilmemesi http://kamubis.com/decisions/SayistayFinding/af219ec4-cb13-4c3e-87bc-417f60d5bb65/sirketin-kamu-ihale-kanununa-gore-istisna-kapsaminda-bulunan-alimlariyla-ilgili-usul-ve-esaslarin-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/d4dba5f1-e598-4326-bd6d-a9945952b1c5/istisna-kapsaminda-olmayan-bazi-alimlarin-bu-kapsamda-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/32e24060-d220-429f-acb9-a65577501d96/danisman-hizmeti-alimlarda-kamu-ihale-kanunu-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/6077f0b8-dda3-478e-86e3-e72f30764233/arac-kiralama-hizmet-alimi-isinde-teknik-sartnameye-uyulmamasi http://kamubis.com/decisions/SayistayFinding/b0ec4eec-bb35-43df-ace0-614076cf568b/isyeri-acma-ve-calistirma-ruhsati-olmayan-isyerlerine-mevzuatta-ongorulmemesine-ragmen-sure-verilmesi http://kamubis.com/decisions/SayistayFinding/d3e8f660-d7ef-48a1-b0d4-8eb8b13fa853/gelir-tahakkuklari-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/023c45e8-8bfb-4def-a7d3-ab955e1a44bb/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/499aef4f-071b-4974-9a9d-9bf2312ff91b/tahsili-supheli-hale-gelen-alacaklarin-supheli-alacaklar-hesaplarina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/73e844ac-0e2d-44d8-9836-bdc74b7ab060/sirketin-faaliyetlerine-iliskin-maliyetlerin-mali-tablolarda-saglikli-bir-sekilde-izlenmemesi http://kamubis.com/decisions/SayistayFinding/6c69ba69-1960-4756-97c0-9bb90597b9fd/hurda-islemlerinin-yurutulmesini-saglayacak-hurda-yonetim-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/66d4a73d-81f9-4de1-931c-f26f039bbc4d/butun-riskler-sigortasinda-bazi-risk-kalemlerinde-muafiyet-oranlarinin-yuksek-belirlenmesi http://kamubis.com/decisions/SayistayFinding/1efa2cc2-1884-4eee-9bc2-e2fceea41845/sosyal-denge-sozlesmesinde-mevzuata-aykiri-hukumlerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/3f3ea1e4-7d18-4cda-a302-11896030e46f/personel-calistirilmasina-dayali-hizmet-alimi-sozlesmesinin-suresiz-olarak-yapilmasi http://kamubis.com/decisions/SayistayFinding/2704adc2-a325-43e1-b9c7-5436c05e3cae/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/2930f2ac-153a-41e4-8aef-6fa1737bb2f3/minibus-otobus-servis-ve-taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/577c464e-1016-4006-baa2-0eb1d70ef001/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/ad0be590-fa2f-4cb6-8327-818abf28e8b5/ihalelerde-temel-ihale-usulleri-yerine-pazarlik-usulunun-genel-bir-uygulama-haline-getirilmesi http://kamubis.com/decisions/SayistayFinding/9624a1c0-c8a3-4ac8-ba1e-e31f59dcc30f/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/28f7700d-67f0-4d19-ac57-2ce11ef8e441/teknik-sartnamelerde-ihalede-rekabeti-engelleyici-hususlarin-yer-almasi http://kamubis.com/decisions/SayistayFinding/28778ebe-da45-4a2c-83c9-8783c0b54bd5/muhasebe-sisteminde-kayit-duzenine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/5de7663c-6494-4d7a-9630-932271fb18e5/sayistaya-verilmesi-gereken-defter-mali-tablo-ve-belgelerin-zamaninda-ve-uygun-yontemde-verilmemesi http://kamubis.com/decisions/SayistayFinding/69e96b31-1bf3-43f6-9cdd-b04f11b60658/kamu-ihale-kanununa-eklenen-gecici-5-ve-6.-maddelere-istinaden-fiyat-farki-verilen-yapim-islerinde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/02d74fb5-f6cc-4166-b3c9-d4cb550df352/yapim-islerinde-yuklenicilerin-idareden-onay-almadan-alt-yuklenici-calistirmasi http://kamubis.com/decisions/SayistayFinding/a0e4fe67-b6a3-4462-9cfd-3be3619693bf/faiz-giderlerinin-tahakkuk-kayitlarinda-muhasebe-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/21077455-bf4b-4a0d-9657-5fb5a7a311db/iktisadi-faaliyet-konusu-olmayan-giderlere-iliskin-kdvnin-indirim-konusu-yapilmasi http://kamubis.com/decisions/SayistayFinding/784fd4f1-8e0b-4a74-ba03-070e84fa5d37/idare-tasinir-mal-yonetim-hesabi-icmal-cetvelinde-yer-alan-tutarlar-ile-bilanconun-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/1fb5fe99-de71-4326-8159-6c0aa5dfaa57/bilancoda-yer-alan-maddi-duran-varliklar-hesap-grubunun-tam-dogru-ve-gercege-uygun-tutarlari-gostermemesi http://kamubis.com/decisions/SayistayFinding/2f35975e-fc47-448d-99ed-ec4f98584409/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/503c54af-ec92-4526-afb9-34a93a26caba/yapilmakta-olan-yatirimlar-hesabinin-dogru-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/4bda2f18-e874-4149-a327-78cd55ec3473/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/49e79af4-3dd3-485a-8280-058cedcfd7b0/amortisman-defteri-tutulmamasi http://kamubis.com/decisions/SayistayFinding/f3697104-3a8a-4c96-8713-aadb9f1be6f8/gecekondu-fonu-hesabinin-vadesiz-hesap-olmasi-ve-fona-ait-gelirlerin-belediyenin-cari-harcamalarinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/f9f6fecc-3f3c-4e64-a935-49df898158e0/idare-tarafindan-yapilan-alimlarda-kamu-ihale-kanununda-belirlenen-limitlere-uyulmamasi http://kamubis.com/decisions/SayistayFinding/039aae52-7d92-45ac-9071-9c4880a7335e/idareye-ait-1-adet-makam-aracinin-mevzuata-aykiri-bicimde-antalya-yatirim-izleme-ve-koordinasyon-baskanligina-yikob-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/b4ed54a2-4e96-457a-831d-de0301c81b66/takdir-komisyonu-kurularak-resen-vergi-tarhi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/74387990-f3cf-4ebc-8f91-2e2179247005/idareye-ait-tasinmazlarin-mali-hizmetler-mudurlugundeki-kayitlari-ile-emlak-ve-istimlak-mudurlugundeki-kayitlari-arasinda-farklilik-olmasi http://kamubis.com/decisions/SayistayFinding/44a5d33f-1d86-4381-aca0-2d08eace98f3/vergi-usul-kanununa-ve-amme-alacaklarinin-tahsil-usulu-hakkinda-kanuna-gore-izlenmesi-gereken-yasal-sureclerin-yerine-getirilmemesi http://kamubis.com/decisions/SayistayFinding/c5e02221-ddde-48f1-b83a-24c30a67ddf8/butce-emanetleri-hesabinda-kayitli-tutarlarin-mevzuatta-belirtilen-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/d2904548-7288-4e73-aaab-cf7170cbfcc2/butce-gelir-kesin-hesap-cetvelini-olusturan-gelir-kalemlerinden-bazilarinin-tahsilattahakkuk-oraninin-dusuk-seviyede-gerceklesmesi http://kamubis.com/decisions/SayistayFinding/1fa56f7c-695e-4ed9-a130-d1e191be8686/hurda-islemlerinin-saglikli-bir-sekilde-yurutulmesini-saglayacak-hurda-yonetim-sistemi-kurulmamasi http://kamubis.com/decisions/SayistayFinding/d4b5816a-1f8d-41c7-a660-4f7fae044c73/cografi-ve-kent-bilgi-sisteminin-kurulmamasi http://kamubis.com/decisions/SayistayFinding/d4394644-f26c-4b1e-8ba9-6930890b755b/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/a9231530-f8ff-4bdc-a0f9-13f063a9d890/fiyat-farki-verilen-yapim-islerinde-all-risk-sigorta-policelerinin-revize-edilmemesi http://kamubis.com/decisions/SayistayFinding/ddf11d59-1baf-4e0d-9a1f-f7249f9f2b2c/belirli-sureyi-ihtiva-eden-dogrudan-temin-alimlarinda-sozlesme-yapilmamasi http://kamubis.com/decisions/SayistayFinding/70a4d7ed-2056-4e76-accc-dd8b9bd74e79/mevzuati-geregi-hayvan-bakimevleri-kurmak-ve-rehabilitasyon-islemlerini-gerceklestirmek-icin-ayrilmasi-gereken-paylarin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/b2a3e8df-cc85-42d8-8a66-a2e8e1bdcfab/temsil-ve-agirlama-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/42b2351d-b4a1-4b0d-b03e-313f1c19ef6b/mevzuatin-icazet-vermemesine-ragmen-muhtarliklara-nakdi-yardim-yapilmasi http://kamubis.com/decisions/SayistayFinding/111aef38-91c6-4882-8886-aed7717099a1/idarece-sunulan-hizmetlerin-ucretlendirilmesinde-mevzuatta-yeri-olmamasina-ragmen-belediye-personeline-indirim-ve-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/a48aa9f4-d338-4492-8dbf-2b1d539d44af/kefalet-sandigi-kesintisine-tabi-olmayan-bazi-personele-tahsilat-ve-odeme-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/1dd89ccf-b49b-40d7-9c31-6eac17b66147/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odemesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/2b75009b-6dea-4e80-a1e9-ec468fec39cd/herhangi-bir-basari-kriteri-belirlenmeksizin-encumen-karariyla-memurlara-ikramiye-verilmesi http://kamubis.com/decisions/SayistayFinding/4001a82f-01a6-4561-bf0e-499cfc5d25fc/ecrimisil-karsiligi-kullandirilan-bazi-idare-tasinmazlarinin-ecrimisil-bedellerinin-tespitinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/23851ed4-bc08-4fb4-b3ba-6296a023d1de/dolu-olan-bazi-mudurluk-kadrolarina-baska-personelin-surekli-olarak-vekalet-ettirilmesi http://kamubis.com/decisions/SayistayFinding/449a654e-ccb2-4bca-bc13-d59051bff19b/bazi-belediye-personelinin-kadrosu-olmayan-baskan-danismani-olarak-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/3c38d294-b97e-4404-8817-b4ebde7e2d16/idare-tasinmazlarinin-ihale-yapilmaksizin-isbirligi-protokolleri-ile-cesitli-dernek-ve-vakiflara-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/51eceb2a-5370-493f-b345-5bed3603f1cd/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi-ve-ecrimisil-tahsilat-oraninin-dusuk-seviyede-olmasi http://kamubis.com/decisions/SayistayFinding/d0bc31ed-b09a-4c5f-b8d1-59f0a865b32b/tasinmaz-kira-sozlesmelerinin-surelerinin-sonunda-yeniden-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/58eed798-e20e-40d0-9418-701aaf019be8/tasinmaz-tahsisi-acisindan-kamu-kurum-ve-kurulusu-niteliginde-olmayan-turkiye-elektrik-dagitim-anonim-sirketine-tasinmaz-tahsisi-yapilmasi http://kamubis.com/decisions/SayistayFinding/f1cb72f6-a550-45c0-8cce-9a76e9760d03/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilara-mevzuatinda-ve-kira-sozlesmelerinde-ongorulen-yaptirimlarin-uygulanmamasi http://kamubis.com/decisions/SayistayFinding/61c55594-bcfb-4b8b-893d-6504fda20f4f/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0f31fe60-bbf6-4829-8bf8-00f0937e2102/isyeri-acma-ve-calisma-ruhsati-alinmadan-faaliyette-bulunan-bazi-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/66950997-38ba-4f21-b2e8-16a4112a4cff/cevre-temizlik-vergisi-mukellef-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/d17fe673-bd81-4edd-80af-cb8426f6a9fd/dogrudan-temin-yontemiyle-yapilan-mal-ve-hizmet-alimlari-ile-yapim-islerinin-elektronik-kamu-alim-platformuna-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/a4c5a149-d3bb-4384-8f44-5039a719ccc4/mal-ve-hizmet-alimlarinin-4734-sayili-kanunda-ongorulen-ihale-usulleri-yerine-parcalara-bolunmek-suretiyle-dogrudan-temin-yontemiyle-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/0d944e8e-9050-48f3-a7f4-c180b5854433/ihaleler-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iade-edilmemesi-veya-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/e33a98cf-2da5-4c45-a8be-4b99715629a5/sayistaya-verilecek-defter-mali-tablo-belge-ve-bilgilerden-bazilarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d6054e39-f548-4317-a475-a97c805c10bf/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/c895f56b-238a-4b07-b536-91a23884b140/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/72a8c578-bcf2-43d4-8752-ed3950928bba/kredi-karti-ve-banka-kartlarindan-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-idarenin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/22670e32-3c3c-407e-9fd8-4a7c5dbc0685/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/b6d6155a-7233-4f31-8c3a-71fd107e2d2a/idarece-katma-deger-vergisi-dahil-olarak-tahsil-edilen-mal-ve-hizmet-bedellerinin-tamaminin-idarenin-faaliyet-gelirlerine-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/cfde329e-f088-41cd-9965-ebfc4c799a23/yapilandirilan-borclara-ait-faiz-tutarlarinin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/538adeaa-6aa8-4364-a26b-0cdc68daf3f1/imar-uygulamalari-geregi-idareye-bagislanan-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/cf312d4a-8b43-4049-b032-5ac88902e8a1/yatirim-izleme-ve-koordinasyon-baskanligina-olan-yapilandirilmis-borclarin-eksik-ve-hatali-olarak-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/72d74131-583c-4aba-953c-2bbdb74eb2ae/gelirlerden-alacaklar-hesap-gruplarinin-gelir-servisindeki-kayitli-tahakkuk-tutarlari-ile-mali-tablolardaki-tahakkuk-tutarlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/34d5127a-ce40-45d3-81a4-aff0d95861e7/birikmis-amortismanlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/ec1dc7da-a0ea-41bf-9288-5ed81a0a6d76/icme-ve-kullanma-suyu-ile-atiksu-icin-yapilan-harcamalarin-tam-maliyet-esasli-muhasebe-sistemine-gore-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/0128e829-a7d8-4d3a-8294-901ad0fecf30/borclanma-sinirinin-asilmasi http://kamubis.com/decisions/SayistayFinding/d7236d69-7b2b-4eb2-b590-cc31f928dbc0/su-tarifesinin-maliyetinin-altinda-belirlenmesi http://kamubis.com/decisions/SayistayFinding/d3487513-b6cf-458f-ba52-b9194bc05c04/kirsal-mahalle-olarak-belirlenmeyen-belde-ve-koylerde-mesken-ile-ticarethaneler-icin-ayri-su-tarifesi-belirlenmesi http://kamubis.com/decisions/SayistayFinding/c8cae8da-00ee-4cfa-a379-0668a5f65128/mahalleye-donusen-bazi-belde-ve-koylerde-il-merkezlerine-uygulanan-su-tarifelerin-uygulanmasi http://kamubis.com/decisions/SayistayFinding/3d3fbe79-b31a-4e24-84db-6d0a33d5ab27/kirsal-mahallelerde-icme-ve-kullanma-suyu-tarifelerinin-yeniden-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/81f48e7d-f008-490f-8960-2ea3087677da/idarece-bazi-ilce-merkezlerine-indirimli-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/de8d1e00-2fc4-4235-84cc-6166741dec89/idare-tarafindan-acilan-su-kuyularinin-bilgisinin-devlet-su-isleri-bolge-mudurlugune-bildirilmemesi http://kamubis.com/decisions/SayistayFinding/33295204-1f8a-4061-a7b9-25e621a0d2e2/6360-sayili-kanun-ile-mahalleye-donusen-bircok-belde-ile-koyden-su-tahakkuk-ve-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/83ba6755-12b8-40c2-8fcd-40ea2b0fade4/cevre-temizlik-vergisi-muhasebe-kaydinin-dogru-yapilmamasi-ve-tahsil-edilen-verginin-suresinde-belediyelere-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7d8b2420-9b3f-405a-86ca-dbf6d098a893/gercek-tuzel-kisilere-dsi-tarafindan-sondaj-izni-verilen-kuyulardan-ne-kadar-su-cekildigine-ve-faydali-tuketim-miktarina-iliskin-denetimin-yapilamamasi http://kamubis.com/decisions/SayistayFinding/a4a04b65-6a81-484a-812c-069310fcb108/maddi-duran-varliklar-icin-kayitli-degerinden-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/b6d84b1d-e73d-46ae-b190-87427bf8b005/mali-hukum-iceren-yonetmelikler-icin-sayistayin-istisari-gorusunun-alinmamasi http://kamubis.com/decisions/SayistayFinding/a986fbf1-8563-41f9-a4d5-367d96a55c60/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/41514501-fe93-4d2d-b612-30a71ac12179/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/52d89ae3-4564-47ae-aa57-57672e22322f/meclis-tarifesinde-belirtilmesine-ragmen-araclarin-bedelsiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/2170fadb-a2c4-43fb-b7e4-ad87b8bec8aa/tasinmaz-kira-surelerinin-ihaleye-cikilmaksizin-encumen-karariyla-uzatilmasi http://kamubis.com/decisions/SayistayFinding/fe90a10a-4b16-4ace-84ff-7d27380f77d9/tasinmaz-kira-bedellerinin-gunun-emsal-ve-rayic-bedellerine-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/b3241799-9ce1-4f4b-9996-d9fad4e210f2/tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesi-payinin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/45318e9f-468a-49ce-91c1-05e7dd6ad199/tasinmaz-kultur-varliklarinin-korunmasi-icin-tahsil-edilen-katki-paylarinin-yatirim-izleme-ve-koordinasyon-baskanligina-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/d9865740-2395-4d5e-adeb-6536798b16cb/2021-yilindan-once-otopark-yonetmeligi-geregince-tahsil-edilen-otopark-bedellerinin-buyuksehir-belediyesine-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ce2ec505-b720-4b34-833b-b385d782b055/balikesir-su-ve-kanalizasyon-idaresi-tarafindan-belediyeye-aktarilmasi-gereken-cevre-temizlik-vergisi-paylari-ve-kati-atik-bedellerinin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/590db8d0-0148-4eea-9b1b-73e962773325/emlak-vergisi-tarh-ve-tahakkuk-islemlerinde-bina-insaat-siniflarinin-saglikli-bir-sekilde-belirlenmemesi http://kamubis.com/decisions/SayistayFinding/f28fe306-c46b-48b3-91a7-228d9a50fd07/ilce-sinirlari-icinde-faaliyette-bulunan-bazi-isyerleri-icin-cevre-temizlik-vergisi-mukellefiyetinin-tesis-ettirilmemesi http://kamubis.com/decisions/SayistayFinding/159239b1-6f9f-40f8-97bb-12308ddf04a3/mal-alimlarinda-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-10luk-limitin-asilmasi http://kamubis.com/decisions/SayistayFinding/69348228-fdd9-404d-9335-50577a5d3bc3/tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f822ce0a-3ee1-4b07-a4e9-d08e590c86d8/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/43a048fe-52fc-47da-959e-03f16642d445/tasinmazlara-iliskin-envanter-kayit-ve-deger-tespit-islemlerinin-tamamlanmamasi http://kamubis.com/decisions/SayistayFinding/d2061f10-1439-44cd-9273-e0f416967492/tasinmaz-kiralama-ihalelerindeki-sartname-ve-sozlesmelerde-ihalede-rekabeti-ve-acikligi-engelleyici-hukumler-bulunmasi http://kamubis.com/decisions/SayistayFinding/a5131aff-1a79-4347-88fa-ec7f16b8e20a/belediyenin-bazi-tasinmazlarinin-ihale-yapilmaksizin-ecrimisil-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/ea650771-11c4-4fb8-a031-809953ad2176/belediyeye-ait-tasinmazlarin-spor-kulubune-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/27a16927-2270-423a-8bb2-020fe29db491/arazi-ve-arsalarin-uzerine-yapilan-binalarin-tapu-kayitlarinda-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/1ac86fcf-78bc-4432-9202-b00e9d523f35/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/66011871-205d-479b-90fe-b74334df7292/ulusal-bayramlarda-faaliyet-gosteren-isyerlerinden-tatil-gunlerinde-calisma-ruhsat-harci-alinmamasi http://kamubis.com/decisions/SayistayFinding/dede10df-63cc-469d-b6d5-aebec77314fc/fiilen-isyeri-olarak-kullanilan-tasinmazlarin-emlak-ve-cevre-temizlik-vergilerinin-mesken-statusunde-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/e91e7924-5b0f-4a16-b549-906485092ccb/haczedilebilir-ve-haczedilemez-gelirlerin-ayni-banka-hesaplarinda-tutulmasi http://kamubis.com/decisions/SayistayFinding/2d3e8360-8c2a-4702-845c-15f3faf08639/birlik-ve-kurumlara-nakdi-yardimda-bulunulmasi http://kamubis.com/decisions/SayistayFinding/057b80fe-fc45-4c55-b895-e8a56e9b6091/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-otopark-gelirlerine-iliskin-paylarin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/a1b7521c-59e7-4d3a-b1a7-3a275584f2b1/belediye-sinirlari-icerisinde-faaliyet-gosteren-tedarikci-firmalardan-bir-kisminin-duzenli-olarak-elektrik-ve-havagazi-tuketim-vergisi-beyannamelerini-vermemeleri http://kamubis.com/decisions/SayistayFinding/37358b20-34f8-4dea-90b8-e06b50464d4e/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/af1d70ca-20c2-45fa-9c29-4b7d9ec7321e/nitelikleri-itibariyle-tahakkuku-tahsiline-bagli-butce-geliri-olarak-yapilan-tahsilatlarin-gelirlerden-alacaklar-hesabi-ile-iliskilendirilmesi http://kamubis.com/decisions/SayistayFinding/320bb734-6f3d-49c5-ad56-d61aacb3ea9f/butce-giderlerinin-surekli-gayrimenkul-satisiyla-finanse-edilmeye-calisilmasi http://kamubis.com/decisions/SayistayFinding/15207155-c8e5-47e9-a2f2-59a6f1afccd7/otopark-bedellerinin-yonetmelike-uygun-olarak-ayri-bir-banka-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f46a33c5-6e0b-4049-a2fb-a3f5b6a6c018/gecekondu-fonu-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/560b8480-40fd-4a67-9cc7-b818178b01c1/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/85c5b2fd-7d45-4836-a5dd-6244938a11ca/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/8b74917e-f4fe-4e11-b04e-727035c8a883/tatil-gunlerinde-calisma-ruhsat-harci-alinmasina-esas-takibin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/65656e2b-40a8-48cf-be66-4856ca237974/idarenin-tahakkuk-eden-kira-gelirlerine-ait-tahsilatin-tamamlanmamasi-ve-kirasini-odemeyenler-icin-tahliye-islemlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/57c5fb0c-5e0a-4043-8cdb-0c338e67cb87/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-il-ozel-idaresine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/ef773a06-b025-4b49-a1a9-f3936f807a4b/isletme-hakki-niteliginde-olmayan-gayrimenkul-kiralamalarinda-katma-deger-vergisi-tahakkuku-ve-tahsilati-yapilmasi http://kamubis.com/decisions/SayistayFinding/44f40cdc-24d7-4549-b9ae-619acd235d45/yapim-islerine-ait-butun-riskler-sigortasi-kapsaminda-yer-alan-risk-kalemlerinde-muafiyet-oraninin-yasal-sinirin-uzerinde-belirlenmesi http://kamubis.com/decisions/SayistayFinding/0d456c03-ce55-4eb9-ad9a-b61c78567e84/parasal-limitlerin-altinda-kalmak-amaciyla-mal-ve-hizmet-alimlarinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/2d991cfd-fe9b-4653-a0a1-5cbd46632fd3/tesis-niteligindeki-dayanikli-tasinirlarin-tesis-makine-ve-cihazlar-hesabina-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/c5690368-1a23-4470-82be-d6c055cf96f5/avans-ve-kredilerin-kullaniminda-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/66139d3c-068e-47fd-9ff0-afe0e285918d/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/2128bd27-5e5b-4949-bfe0-f9f8a3a29bde/isteklilerden-alinan-gecici-teminat-mektuplarina-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/d72a196c-58d8-41a6-98bb-5d95ad5accd2/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-is-yerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/99596de0-7303-429c-a920-c95f6c7e9a34/belediyenin-tasitlarina-iliskin-envanter-kayitlari-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/a4bce698-9d87-431e-a1b4-154372305b70/pesin-tahsil-edilen-kira-gelirlerinin-muhasebe-hesaplarinda-donemsellik-ilkesine-uygun-olarak-izlenmemesi http://kamubis.com/decisions/SayistayFinding/fc1df376-da20-4c0b-a89e-19074bf687f5/tasinmazlarin-emlak-vergi-degeri-esas-alinarak-kayitlara-alinmasi http://kamubis.com/decisions/SayistayFinding/f398e822-eaa4-49cd-8604-027172c3e3fe/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/ef1471f8-e59b-4242-a56b-eccbe79b3131/tahsis-edilen-tasinmazlara-ait-birikmis-amortismanlarin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/c2933a05-62b7-4783-a792-cbabfe6aea21/tasinmaz-icmal-cetveli-ile-muhasebe-kayitlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/e18c8a31-b525-46f0-88c4-0ebfd5934f93/belediye-sirketlerine-yapilan-ayni-sermaye-taahhutlerinin-sermaye-taahhutleri-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/bf7d91b5-402d-4673-91a5-9b9e6ced28be/indirimli-bina-vergisi-uygulamasindan-sartlari-tasimayan-kisilerin-yararlandirilmasi http://kamubis.com/decisions/SayistayFinding/b5efdc6a-df91-467c-8675-ef60070e69d6/ilan-ve-reklam-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6c9ffccd-a1a7-4a6d-9dfd-6354275c44a3/idare-tarafindan-isletilen-kreslerde-mevzuata-aykiri-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/09160459-23f0-4539-9899-20b4ce0449d2/gecekondu-fonu-gelirlerinin-amaci-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/cbdcb420-9dd2-471b-a45a-c204f8f0e5aa/cevre-temizlik-vergisine-esas-bina-gruplarinin-hatali-belirlenmesi http://kamubis.com/decisions/SayistayFinding/ebb5e47a-27b4-472a-b5d9-489e8817d33d/cevre-temizlik-vergisi-mukellefiyeti-tesis-edilmeyen-isyerlerinin-bulunmasi http://kamubis.com/decisions/SayistayFinding/8bed7b25-104c-41f8-8b41-5bc41059cd62/buyuksehir-belediyesi-tarafindan-idareye-aktarilmasi-gereken-arac-park-yerlerinin-isletilmesinden-elde-edilen-gelirlerin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4159dfe7-ebb5-4799-acfd-41d4bdfb9d50/ecrimisilin-bir-tasinmaz-yonetim-bicimi-haline-gelmesi http://kamubis.com/decisions/SayistayFinding/6562c20d-4f75-4813-ac33-fe5a1273d374/yol-uzeri-otopark-isletmeciligi-yapan-belediye-sirketinden-ecrimisil-alinmamasi-ve-sirketin-bu-faaliyetine-son-verilmemesi http://kamubis.com/decisions/SayistayFinding/2b1f7b8a-176b-4a6e-8fbe-27bb2d8c090e/iscilerin-yillik-izinlerinin-kanuna-uygun-olarak-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/4e2168ff-7bd8-41e1-959b-744c51d421d3/sosyal-denge-sozlesmesine-konusu-disinda-hukum-konulmasi http://kamubis.com/decisions/SayistayFinding/6c34b9d9-2264-49ec-a1ec-7cb6bfca57cf/butun-riskler-sigorta-policelerine-iliskin-hatali-uygulamalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/11f492be-d01c-4375-88f6-2037b8d1ed5d/belediye-sirketinden-yapilan-personel-calistirilmasina-dayali-hizmet-alimlarinda-sozlesmede-belirtilen-unvanlar-disinda-personel-calistirilmasi http://kamubis.com/decisions/SayistayFinding/2e8d35f2-bd13-4fde-997d-b61a39b6b4ff/belediye-tarafindan-kiraci-isgalci-ve-hizmet-sunucusu-olanlara-ara-suzme-sayac-marifetiyle-su-ve-elektrik-tedarik-edilmesi http://kamubis.com/decisions/SayistayFinding/1e986009-0f80-4344-9473-91f9b79f5212/personel-calistirilmasina-dayali-hizmet-alimi-niteliginde-olmayan-ihalelerde-yaklasik-maliyetin-hatali-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/2479640b-cb77-48ef-b97f-fa277b2a2ca3/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/9e0e5aa4-0e7d-4bf4-bd98-49fd87fdf4da/kullanim-ozelligini-kaybeden-araclarin-elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/7fa766a6-82dc-46ba-95bb-7b832df59ea3/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-cins-tashihi-ve-envanter-calismalarinin-tamamlanmamasi-ve-tasinmaz-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/b7be4580-cf5e-40ea-991c-e054ac7e3958/yapilandirilmis-borclarin-ilgili-hesaplarda-tam-ve-dogru-sekilde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/de575560-20b6-4753-92ff-b3d38620a53f/elden-cikarilan-hurdalarin-muhasebe-kayitlarinda-izlenmeye-devam-edilmesi http://kamubis.com/decisions/SayistayFinding/50afd94f-31b1-453f-87e5-25ad89cb8c39/yapilmakta-olan-yatirimlar-hesabinda-kayitli-olan-tutarlardan-tamamlanangecici-kabulu-yapilanlarin-ilgili-hesaplara-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/9fd840a4-54d5-4ff4-af5b-27c562d01db3/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/a4501922-c664-4690-bae7-a86e54344b2e/idareye-bagislanan-ve-yol-bakim-ve-onariminda-kullanilan-asfaltin-muhasebe-kayitlarina-alinmamasi http://kamubis.com/decisions/SayistayFinding/e5fdefea-b75e-47b2-aa0a-11f312b65751/avrupa-birligi-tarafindan-yapilan-hibelerin-muhasebe-sisteminde-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/3f2de19e-a452-49ec-8929-1ac11c965779/maddi-duran-varliklar-icin-gerceklestirilen-amortisman-islemlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/2f5657af-c6cc-4b81-9f0b-6ad12c7c8a60/finansal-kiralama-hizmet-alimi-ile-arac-temin-edilmesi-isinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/4a6ebe65-2032-420c-91e6-891f0228cdbf/ilan-ve-reklam-vergisi-tahakkuku-yapilmayan-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/d19383be-380e-4f31-84b1-4b2caffb6fc0/maden-isletmelerinden-alinmasi-gereken-maden-paylarinin-takip-ve-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/247d3ff1-a5df-4d39-a0f0-817798c644dc/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-belirlenmemesi-ve-tahsilatin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/159bf1af-4bfe-4fe1-87de-7ce36b7ef4ed/belediye-gelirlerini-olusturan-bazi-kalemlerde-tahsilat-oraninin-dusuk-kalmasi http://kamubis.com/decisions/SayistayFinding/d6e033fd-7ab5-4a31-a092-9b54c831fce9/ilce-belediyelerine-aktarilmasi-gereken-otopark-gelirlerin-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/275afafd-6285-4575-8a06-0e0640e4d9a2/idare-tarafindan-kiraya-verilen-bazi-isyerlerinin-is-yeri-acma-ve-calisma-ruhsatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/c722dc45-297b-4c6e-b19c-b8f1b5f19859/bazi-tasinmazlarin-tahsisinde-surenin-belirsiz-olmasi http://kamubis.com/decisions/SayistayFinding/cc8ee3fc-71bb-406b-a16d-4bbf61abe0a3/tasinmaz-formlarinin-duzenlenmemesi-ve-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f9bf458a-1fd5-4c90-a319-db2a873576d3/tahsisli-tasinmazlarin-muhasebe-kayitlarinda-yer-almamasi http://kamubis.com/decisions/SayistayFinding/af7a523c-b6dd-487f-834c-1fadf50105b3/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/75ca1cf5-5d31-4092-b806-4ea173b27d47/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/5bc466d7-9c3b-4225-99f6-0f8632545372/diger-ihale-usulleriyle-yapilmasi-gereken-bazi-alimlarin-dogrudan-temin-yontemiyle-parcalara-bolunerek-yapilmasi http://kamubis.com/decisions/SayistayFinding/73500c10-0abe-4ecf-bbff-5270963559ec/kirasini-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmeyerek-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/488a26a8-27a4-4f6f-b86f-71563273bfb0/evsel-kati-atik-hizmetlerine-iliskin-gelir-tahsilatinin-bulunmamasi http://kamubis.com/decisions/SayistayFinding/10981c21-f72e-48dd-9eef-f6a3cc9f727e/bazi-tasinmaz-kiralama-ihalelerindeki-kullanim-amacinin-ihalede-rekabeti-engellemesi http://kamubis.com/decisions/SayistayFinding/3b9ea4d6-97fb-43b4-a1ee-7fc2a87d3241/mevduat-faiz-gelirleri-icin-gelir-tahakkuklari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/bf95aeaa-f4cd-434d-b1de-9606002320bb/idare-tarafindan-tahsil-edilen-cevre-temizlik-vergisinden-buyuksehir-belediyesine-gonderilmesi-gereken-paylarin-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/3e885a1e-9343-4e9a-a7ec-078a59a77dc5/vergi-gelirlerinin-tahakkuk-tahsilat-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/099da3e7-d199-4c68-bd15-91fc9d971a86/tapuda-kayitli-bazi-tasinmazlarin-cins-tashihlerinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ef6bd61c-e220-48ec-87eb-217893864631/kidem-tazminati-karsilik-tutarlarinin-eksik-ayrilmasi http://kamubis.com/decisions/SayistayFinding/d8a728ef-d219-4779-8f45-9c297411628c/servis-arac-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/eeee50e9-505e-4d17-93ec-c0cc2483aebc/taksi-plakalarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/8a29857f-4246-4978-9ef8-39cac243ec2f/ozel-toplu-ulasim-hatlarinin-suresiz-olarak-verilmesi http://kamubis.com/decisions/SayistayFinding/bdecc627-143d-45f1-b356-82c8df186735/idare-butcesinden-karsilanan-dagitim-tesis-giderlerinin-elektrik-dagitim-sirketinden-talep-edilmemesi http://kamubis.com/decisions/SayistayFinding/342a2902-24e6-4453-9a8e-f3dc5b8524b5/ortak-hizmet-projeleri-kapsaminda-belediye-tasinmazlari-uzerinde-sinirli-ayni-hak-kurulmasi http://kamubis.com/decisions/SayistayFinding/013fb464-ccea-45c7-9ccb-f21baf5915ed/yapim-isi-kapsaminda-personel-calistirilmasina-dayali-hizmet-alimi-sonucunu-doguracak-sekilde-ihale-yapilmasi http://kamubis.com/decisions/SayistayFinding/e9d73bf9-cdbc-478c-9abf-63eabb98d1a2/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/e21cb5d9-4d70-4c16-80a7-e9e0e2b02c90/malzemeli-yemek-uretim-hizmeti-alim-isinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/c2dfc145-faa6-4528-b824-230901278e7c/buyuksehir-belediyesine-aktarilmasi-gereken-hidrolik-kaynaklara-dayali-elektrik-uretim-lisans-harclarinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4630dd62-bcaf-4af0-bd7f-cc9fcf9ea9b5/kiraya-verilen-bazi-tasinmazlarin-elektrik-dogalgaz-ve-su-aboneliklerinin-devredilmemesi http://kamubis.com/decisions/SayistayFinding/e6d50634-2d17-417f-beb5-8d63bcab5649/tasinmaz-kiralarinin-suresinde-tahsil-edilmemesi-kiracilara-gerekli-ihtarlarin-sure-verilerek-cekilmemesi-tahliye-islemlerine-basvurulmamasi-kiralarin-rayic-bedele-gore-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/cdbaaf30-0e81-43b7-a22b-1a25fbd544e8/ilce-belediyelerine-tahsis-edilen-tasinmazlarin-asli-gorev-alanlari-disinda-kullanilmasi http://kamubis.com/decisions/SayistayFinding/8355cd08-b230-4950-8b3a-8a11cbdcdd7c/belediyeye-ait-tasinmazlarin-cesitli-dernek-vakif-ve-spor-kuluplerine-tahsis-edilmesi http://kamubis.com/decisions/SayistayFinding/ec346386-d85c-4d59-8355-5a2c00fe189a/hizmet-alim-ihalesinde-teknik-sartname-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/25341290-f1f6-4923-9be8-3965f6b21e9c/isyeri-acma-ve-calisma-ruhsati-olmadan-faaliyetine-devam-eden-isletmelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/75663c7b-7216-4c1f-a721-ce819d8480c8/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/53175ec9-86b1-4ec5-9c9f-038d5182c7d7/bazi-gelir-kalemlerinde-tahakkukun-tahsilata-donusme-oranlarinin-dusuk-olmasi http://kamubis.com/decisions/SayistayFinding/20f7bb83-c6a5-4cb5-b1d6-a19c08842d8b/kurum-mali-tablolarinda-yer-alan-tasinmaz-hesaplarinin-mevcut-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/79a44ca4-b7d4-492f-b5bf-0154e8bbb5f3/soforlere-yillik-sinirin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/af2bbfdf-0d57-46d8-8ab2-33c4470e6bf6/sirket-personeli-ve-personel-yakinlarina-sehir-ici-ulasimda-kullanilmasi-amaciyla-ucretsiz-tasima-karti-verilmesi http://kamubis.com/decisions/SayistayFinding/e8578497-79fc-446e-b6c6-1a54ac331955/zarar-etmesine-ragmen-sirketin-yuksek-tutarli-sponsorluk-anlasmasi-yapmasi http://kamubis.com/decisions/SayistayFinding/bf1a6dfd-334d-4000-a9a1-68978802b13c/mal-ve-hizmet-alimlari-ile-yapim-islerinin-kisimlara-bolunerek-dogrudan-temin-yontemi-ile-gerceklestirilmesi http://kamubis.com/decisions/SayistayFinding/2a47f2bd-0a5a-48f9-bde8-70fded28d616/butun-riskler-all-risk-sigorta-policelerine-iliskin-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/3b106856-bf9b-4b97-a8fd-607abf479b4f/sakarya-toptan-sebze-ve-meyve-halinden-alinmasi-gereken-gelirlerin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/15fba61f-8bd2-4969-9f15-a95815f4822f/devir-alinan-ve-devredilen-tasinmazlarin-muhasebede-kayit-altina-alinmamasi http://kamubis.com/decisions/SayistayFinding/448ea096-a0ba-4664-8cf5-5218470984c1/tasinmazlarin-cins-tashihinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/95ef070c-f3ec-40fb-a114-0746202b726f/sosyal-guvenlik-kurumuna-odenecek-ek-karsilik-priminin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/dc24af1a-3644-4ee2-b3a7-f4fb5dcf50e6/hakedis-odemelerinden-yapilan-sosyal-guvenlik-prim-borcu-kesintilerinin-emanetler-hesabinda-izlenmesi http://kamubis.com/decisions/SayistayFinding/ecead354-7d52-4d2e-8aa0-ac8dd5828852/tasinmaz-kultur-varliklarinin-korunmasina-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7d4bb5e2-bd68-4bf2-a0d2-0a96e619321b/gecekondu-fonu-ozel-banka-hesabinin-acilmadan-onceki-fon-gelirlerinin-ilgili-hesaba-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/c0213e5a-04d9-404c-be14-7bc14fccdb59/elektrik-bedeli-odemelerinde-odeme-emri-belgesi-uzerinden-yapilmasi-gereken-damga-vergisi-kesintilerinin-fatura-tutari-uzerinden-yapilmasi http://kamubis.com/decisions/SayistayFinding/8ab2f94f-b25a-42e3-a42d-5cde5bce15c4/idare-envanterine-kayitli-tasitlar-ile-trafik-tescil-kayitlarinin-uyusmamasi http://kamubis.com/decisions/SayistayFinding/3b16baca-554c-4cf6-b179-945ccca0f725/vergi-kesintilerinin-gelir-idaresi-baskanligina-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/cc92c72d-f443-4898-86fc-d6f8e4e3f485/sozlesmeli-personele-odenen-sosyal-denge-tazminatinin-prime-esas-kazanca-dahil-edilmemesi http://kamubis.com/decisions/SayistayFinding/94d20fd7-71e4-4231-9dfe-17f1fb0217f9/sosyal-denge-sozlesmesinde-sosyal-denge-tazminati-odenmesinin-disinda-baska-konulara-iliskin-duzenlemelerin-yer-almasi http://kamubis.com/decisions/SayistayFinding/f29fe70c-c26f-4f6f-9c0b-f044e781cd6b/muhtarliklarda-idare-personelinin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/297cc343-1177-4436-bcf3-7f041daaa43e/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/947adebc-dcf6-4d99-b594-104883f3682e/belediye-personelinin-diger-kurumlarda-uzun-sureli-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/880e4ef6-af7d-40a5-a148-911a1f774d86/kamu-kurum-ve-kuruluslarinca-yapilan-kamulastirmalarin-tapu-mudurlugu-nezdinde-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/5cab8e46-7440-4652-86c5-c271a7cdcd56/indirimli-emlak-vergisi-orani-uygulanan-kisiler-arasinda-aktif-sigortali-olarak-calisanlarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/cf72330d-0f01-4f39-b3de-29b9c20a0720/bazi-isletmelerin-isyeri-acma-ve-calisma-ruhsati-olmaksizin-faaliyette-bulunmasi-ve-buna-bagli-olarak-isyeri-acma-izni-harcinin-tahsil-edilmemis-olmasi http://kamubis.com/decisions/SayistayFinding/710743ce-d663-4c04-974e-84fce2c61f75/mevzuatta-harc-konusu-yapilan-hizmetler-icin-ayrica-ucret-talep-edilmesi http://kamubis.com/decisions/SayistayFinding/f912cd2b-3d98-4bd5-849c-da09291f2ec9/belediyenin-tasarrufundaki-tasinmazlarin-sermaye-artiriminda-kullanilmasina-dair-meclis-karari-alinmasi http://kamubis.com/decisions/SayistayFinding/18151da0-ef17-48c7-9466-af4208ae7dea/park-alani-olarak-butun-vatandaslarin-kullanimina-acik-olmasi-gereken-tasinmazlarin-ecrimisil-ya-da-kira-karsiliginda-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/f4a10350-2362-495a-9e47-eda5e7d62290/ecrimisilin-olagan-bir-tasinmaz-yonetim-sekline-donusturulmesi http://kamubis.com/decisions/SayistayFinding/bf5087aa-5f95-4d90-bfda-a90cda539ef4/buyuksehir-belediyesinin-gorev-ve-sorumluluklari-kapsaminda-olan-yol-ustu-otopark-isletmeciligi-yetkisinin-idare-tarafindan-ortak-hizmet-projesi-kapsaminda-vakfa-devredilerek-kullanilmasi http://kamubis.com/decisions/SayistayFinding/dad85ec6-9fd7-4c81-9c2e-6de4a1df4e5e/kisa-mesaj-hizmetinin-ihale-yapilmaksizin-alinmasi http://kamubis.com/decisions/SayistayFinding/bdaabadb-716a-443f-98b7-42a616242989/yeni-hizmet-binasinin-ihalesiz-bir-sekilde-yapilmasi http://kamubis.com/decisions/SayistayFinding/5b5b8da0-b973-4bc7-9bd3-3b92b4f6563d/kullanilma-olanagi-kalmayan-varliklarin-imha-islemlerine-iliskin-muhasebe-kayitlarinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/bd43be7f-8f47-4710-a627-8115e437b51b/vergi-dairesi-adina-yapilan-tahsilatlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/67c4ab03-f6ae-4171-8719-9917678a5a05/devreden-katma-deger-vergisi-hesabinin-gercegi-yansitmamasi http://kamubis.com/decisions/SayistayFinding/7641b480-cda5-430b-9ccf-2a9e4ee8a7cf/idare-tarafindan-kamu-kurumuna-tahsis-edilen-arsaya-iliskin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0d7bbbfb-908a-4dd2-ae3e-fd3d7e6dd76a/kidem-tazminati-karsiliklarinin-eksik-hesaplanmasi http://kamubis.com/decisions/SayistayFinding/9788e21a-4693-4db3-a979-e48a35a538b4/belediyeye-tahsis-edilen-tasinmazlarin-tahsis-islemlerine-iliskin-muhasebe-kayitlarinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/0923e115-7c4b-4505-bf7b-67386b42125b/merkezefendi-belediyesi-sosyal-ve-iktisadi-isletmesinin-is-ve-islemleri-ile-bunlara-iliskin-kayitlarda-usule-aykiri-hususlar-bulunmasi http://kamubis.com/decisions/SayistayFinding/30fe19f3-ad7c-43fd-9804-e24248bb7032/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/70b51cab-6f64-4240-8b56-e704d547184a/iscilere-yasal-sureyi-asacak-sekilde-fazla-mesai-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/071c7320-d352-47d0-96f3-dc98b3e3ff87/parasal-limitler-dahilinde-yapilan-mal-alimlarinda-butceye-konulan-odenegin-10unun-asilmasi http://kamubis.com/decisions/SayistayFinding/1355c2cc-4fbb-4816-8d0b-6544dba58522/indirilecek-katma-deger-vergisi-hesabina-indirim-konusu-olmayan-kayitlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/6fabcfdb-ce30-459e-901d-1c10ca4a4d37/gider-taahhutleri-hesabinin-dogru-bilgi-sunmamasi http://kamubis.com/decisions/SayistayFinding/20231e43-c2a4-4c6b-9e0c-438b698f88d6/kidem-tazminati-karsiliklarinin-ilgili-hesapta-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/5d179eb7-cd03-4da2-9eab-2fa739af6f84/ilk-madde-ve-malzeme-hesabinda-izlenen-tuketim-malzemelerinin-tuketime-sevk-edilmelerine-ragmen-giderlestirilmemesi http://kamubis.com/decisions/SayistayFinding/b896952a-4346-4e7b-b495-7f2386faad2d/kiralanan-gayrimenkuller-icin-yapilan-giderlerin-ozel-maliyetler-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/704fbc54-40cb-4aa4-8d1b-4331444aefc2/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/4953dbca-0195-4eca-b757-f3222349610e/cumhurbaskanligi-tasarruf-tedbirleri-genelgesine-uygun-olmayan-alimlarin-yapilmasi http://kamubis.com/decisions/SayistayFinding/0f6a0721-bd47-4b8c-a077-1779cbd78028/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/2a20ebeb-4ea3-4923-b859-507764bb7a54/buyuksehir-belediyesi-tarafindan-gonderilmesi-gereken-muze-payinin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/ed3e07e5-35d5-492e-935a-257e3e0c3887/baski-tarafindan-belediye-adina-tahsil-edilen-cevre-temizlik-vergisi-ve-evsel-kati-atik-bedeli-tahsilatlarindan-yapilan-hizmet-bedeli-kesintisinin-mahkemece-iptal-edilmesine-ragmen-iade-edilmemesi http://kamubis.com/decisions/SayistayFinding/74781e87-338f-422c-b384-0e56556f0caf/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/daae4150-c3b3-4e6f-935e-0fc75c50c7f8/meclis-karari-alinmadan-basarili-sporculara-odul-verilmesi http://kamubis.com/decisions/SayistayFinding/762cb662-2757-4135-9735-69e0214a5700/ilan-ve-reklam-vergisi-tarh-ve-tahakkuku-yapilmayan-mukelleflerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/7f0443e3-4dd6-4b2f-8088-6ae8ff5b8cbc/sozlesme-yukumlulugunu-yerine-getirmeyen-kiracilarin-sozlesmelerinin-feshedilmemesi-ve-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b9b3f016-6f6c-4bec-a51d-78750cce4e6a/balikesir-su-ve-kanalizasyon-idaresi-tarafindan-belediye-adina-tahsil-edilen-vergi-ve-kati-atik-bedellerinin-zamaninda-ve-tam-olarak-aktarimina-iliskin-takibat-yapilmamasi http://kamubis.com/decisions/SayistayFinding/6747daaa-767d-4326-91c5-ab7ad596f3b2/yevmiye-sisteminde-geriye-donuk-kayit-ve-bos-yevmiyelerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/6c679af6-8f4a-442e-812a-755af9d48d1c/mevduat-faiz-gelirlerinin-net-tutarlar-uzerinden-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/62c0a462-aa93-4fe2-873d-b99297a4aac0/tasinmazlarin-ihale-yapilmaksizin-isgaliye-sozlesmesi-ile-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/306a4db9-62ed-4e17-8e24-93d81bfaf330/tasinmazlarin-ihale-olmaksizin-sozlesme-ile-kiraya-verilmesi http://kamubis.com/decisions/SayistayFinding/a7015c1d-94b7-4677-bccc-d8fc4e246535/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlari-icin-kamu-ihale-kanununda-belirlenen-odenek-limitlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/33daacc2-f78c-4ad7-9e50-1334c37cd190/elektrik-alimlarinda-serbest-tuketici-sifatiyla-ihale-yapilmamasi http://kamubis.com/decisions/SayistayFinding/7e78d275-9721-41df-a5d8-cf647892f8e3/kamu-ihale-kanununun-21inci-maddesinin-b-bendinde-ongorulen-sartlar-olusmadigi-halde-pazarlik-usulu-ile-ihaleye-cikilmasi http://kamubis.com/decisions/SayistayFinding/9610d762-f653-4ac8-a94a-267fe2676dce/teklif-birim-fiyatli-yapim-islerinde-revize-birim-fiyat-hesabi-yapilirken-sozlesme-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/7b242a8c-e0d6-40f2-810b-c7c5cd8d2570/yapim-islerinde-yeni-birim-fiyat-tespit-edilirken-guncel-mevzuatin-dikkate-alinmamasi http://kamubis.com/decisions/SayistayFinding/3fc9e9c9-0d08-4333-adfd-7cfadef7ec23/kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/3cf25aec-d842-4ea2-80b9-89d8e22b3cf4/tahsis-edilen-tasinmazlarin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/6befe3fe-b054-4a1b-8155-966e2eb7e401/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/4e62b3d1-7637-4c4a-82dc-9cd17e57ec69/zemin-tahrip-bedeli-alacaklarinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/d10b78c3-37a4-46e6-a3f2-d15d73aaa7d5/gecici-kabulu-yapilan-yatirimlarin-ilgili-maddi-duran-varlik-hesaplarina-zamaninda-ve-tam-olarak-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ae4b4be1-d0b9-4982-80a4-a3543d1bca16/satisi-yapilan-arsa-ve-arazilerin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/1406d866-9a69-4c11-af7a-480802ff3798/telekomunikasyon-altyapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-ucretlerinin-takip-ve-tahsilatinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/8efd827e-b5a6-4a02-ad60-bafb49c20fb0/personel-avanslari-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/dcaf4af1-26ed-4330-aad8-ad741fb97396/taahhut-hesaplarinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/3900c39a-ca0e-447c-80f9-4a601babad0a/diger-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/32766a96-bca7-4604-9582-cf80e278064c/elektrik-ve-su-guvence-bedellerinin-ilgili-hesapta-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/9588fa0e-43a1-4e98-b873-edd200802ec3/tahsis-edilen-ve-tahsisli-kullanilan-tasinmazlarin-varlik-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f5d1c0e2-9513-4571-a01f-9180721ad04c/bilgisayar-yazilimlari-ve-benzeri-nitelikteki-hak-ve-yetkilerin-haklar-hesabinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/f9291996-daf6-441c-b558-ffde355c3632/banka-kredileri-hesaplarina-iliskin-donem-sonu-islemlerinin-hatali-yapilmasi http://kamubis.com/decisions/SayistayFinding/7ae80001-d025-4a34-ba46-c9fff832bc38/amortisman-ayirma-islemlerinde-hata-bulunmasi http://kamubis.com/decisions/SayistayFinding/ef97ddb8-e4ac-491d-99b8-9d9539c19d7f/sosyal-denge-tazminati-sozlesmesine-konusu-disinda-hukumler-konulmasi http://kamubis.com/decisions/SayistayFinding/1c480d4d-957c-4114-8141-9ba0a97369e0/toplu-tasima-hizmetlerinde-mevzuatta-yer-almayan-kisiler-icin-indirimli-tarife-uygulanmasi http://kamubis.com/decisions/SayistayFinding/e0f182fc-3376-4081-83cd-14cecb7e9a72/ticari-nitelikteki-plakalarin-ihalesiz-ve-suresiz-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/5dffd6f2-ae1f-4259-812a-df32de09311a/kirasini-sozlesmede-belirtilen-surelerde-odemeyen-kiracilarin-sozlesmelerinin-feshedilmeyerek-ihale-yasaklisi-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b4fa0a97-e8b3-4975-a0a5-7cc2293acb4e/gelistirme-alani-vasfi-tasimayan-bolgelerde-yapilacak-binalardan-teknik-altyapi-bedeli-alinmasi http://kamubis.com/decisions/SayistayFinding/44e04449-43bc-4260-8156-b1491bc47004/yapim-isi-sozlesmelerinde-is-ve-is-yerlerinin-korunmasiyla-ilgili-mevzuat-duzenlemelerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/10c90c2a-7125-4485-b0cd-2bd8ebe4bfae/imtiyaz-devri-yapilmak-suretiyle-verilen-entegre-kati-atik-yonetimi-tesislerinin-yapimi-ve-isletilmesi-isine-ait-alacaklarin-tahsil-edilememesi http://kamubis.com/decisions/SayistayFinding/ab86bcaf-9fb4-4dd7-855c-7068057a697f/elden-cikarilacak-stoklar-ve-maddi-duran-varliklar-hesabi-icin-fazla-amortisman-ayrilmasi http://kamubis.com/decisions/SayistayFinding/c216a662-c36e-44da-b6b5-6cea1a757d3b/tasinmazlarin-deger-tespitinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/54877c4d-7e9d-45d4-ad46-5cad6e9421f6/sosyal-tesisler-icin-idare-butcesinden-harcama-yapilmasi http://kamubis.com/decisions/SayistayFinding/90c40b03-b720-444b-bdca-b76b5a85a29d/borc-stokunun-borclanma-sinirinin-uzerinde-olmasi http://kamubis.com/decisions/SayistayFinding/a481d129-5700-4770-af63-711000d1a813/tekstil-atiklarinin-toplanmasi-tasinmasi-ve-geri-kazanimi-isinin-ihale-yapilmaksizin-ozel-bir-firmaya-protokolle-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/8e94248d-ccf2-45cc-b502-fe070bd479b7/idare-lehine-sonuclanan-davalarin-avukatlik-vekalet-ucretlerinin-5lik-kisminin-butceye-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/15069ae0-96aa-4a7e-a405-fed824cd6ab0/belediye-tarafindan-yapilan-ayni-ve-nakdi-yardimlarda-sosyal-yardim-ve-sosyal-hizmet-yonetmeligine-aykiri-hareket-edilmesi http://kamubis.com/decisions/SayistayFinding/4ba99abb-d4e0-4c4b-b68d-53581610ef9c/temsil-ve-agirlama-butcesinin-baskanlik-makami-disindaki-birimler-tarafindan-kullanilmasi http://kamubis.com/decisions/SayistayFinding/692a5eb8-924f-4939-9545-45cf2b93a7e4/dogrudan-temin-yontemiyle-yapilan-hizmet-alimlarinda-hakedis-raporlarinin-duzenlenmemesi http://kamubis.com/decisions/SayistayFinding/e1812b9c-ae27-4e10-b64f-f5574b5b1077/vergi-ve-primler-ile-kamu-idarelerine-ait-paylarin-mevzuatta-ongorulen-surelerde-odenmemesi-nedeniyle-butceye-ek-faiz-yuku-getirilmesi http://kamubis.com/decisions/SayistayFinding/b00506f5-273d-455f-87e4-0db40e5c9ef7/sosyal-denge-sozlesmesinde-konusu-disinda-hukumlere-yer-verilmesi http://kamubis.com/decisions/SayistayFinding/08f8ad67-3657-4bb2-a810-7ca68d19c1ff/personelden-kesilen-sendika-aidatlarinin-suresinde-ilgili-sendikaya-odenmemesi http://kamubis.com/decisions/SayistayFinding/63b35a60-0244-4e99-881c-8c160f3b4d39/norm-kadro-cetvelinde-yer-almayan-buro-sorumlusukoordinatordaire-amiri-kadrolarina-baskanlik-oluru-ile-isci-personelin-gorevlendirilmesi http://kamubis.com/decisions/SayistayFinding/4394a14c-a301-4f23-9875-eb6a446c865d/mevzuatinda-ongorulen-oranda-engelli-personel-calistirilmamasi http://kamubis.com/decisions/SayistayFinding/00c41077-180e-461d-a2d0-9f1d8ee98f36/iscilerin-kanunda-belirtilen-yillik-izinlerinin-kullandirilmamasi http://kamubis.com/decisions/SayistayFinding/35643af1-c86f-45fc-b723-a6d97c0b051f/iscilere-yillik-fazla-calisma-siniri-olan-270-saatin-uzerinde-fazla-calisma-yaptirilmasi http://kamubis.com/decisions/SayistayFinding/368261e8-b599-453b-a204-42d939a63983/dolu-mudurluk-kadrolarina-tedviren-ve-vekaleten-gorevlendirmelerin-yapilarak-harcama-yetkilisi-unvaninin-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/5fb12188-b2a5-4c64-ac5d-8070e86277f1/ecrimisil-karsiligi-kullandirilan-bazi-idare-tasinmazlarinin-ecrimisil-bedellerinin-tespitinde-hatali-uygulamalarin-bulunmasi http://kamubis.com/decisions/SayistayFinding/68c7ce55-8d7b-4685-a93f-65adc5d072ba/idarece-sunulan-hizmetlerin-ucretlendirilmesinde-mevzuatta-yeri-olmamasina-ragmen-ticari-nitelikte-olmayan-indirim-ve-muafiyet-uygulanmasi http://kamubis.com/decisions/SayistayFinding/05945263-322e-41b6-8236-6bf2db25993a/telekomunikasyon-alt-yapi-ve-sebekelerinden-alinmasi-gereken-gecis-hakki-bedellerinin-takip-ve-tahsilinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/14c0f5fb-cb19-4855-ba29-d0135653f10f/yapi-ruhsati-asamasinda-idarece-tahsil-edilmesi-gereken-otopark-bedellerinin-buyuksehir-belediyesine-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/6c1ca1f6-9831-42b6-b3fd-b1b00793faff/yapi-denetimi-hakkinda-kanun-uyarinca-belediyeye-gonderilmesi-gereken-payin-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/f61fd4e0-db16-4d2b-a4a5-c0943946b7a3/reklam-panolarindan-kira-suresi-dolanlarin-tekrar-ihaleye-cikilmadan-ecrimisil-uygulanmasi-suretiyle-kullandirilmasi http://kamubis.com/decisions/SayistayFinding/91294114-0005-4ce7-94b2-9ad5eb64270a/eglence-vergisi-tahsilatlarindan-veremle-savas-icin-paylarin-ayrilmasi-konusunda-hatalar-yapilmasi http://kamubis.com/decisions/SayistayFinding/b8d0f1ce-c4b2-483a-bc7e-ae7300c6d9b4/idare-tarafindan-ihale-edilen-birim-fiyatli-yapim-isinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/676e431a-6b00-499e-9a9a-3ace9d0f636b/eglence-vergisi-mukellefi-olan-bazi-is-yerlerinde-tahakkuk-ve-tahsilat-isleminin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b3d0a9e1-83e4-48a2-a833-a652de54cf91/cevre-temizlik-vergisi-mukellef-kayitlarinin-uyumsuz-olmasi http://kamubis.com/decisions/SayistayFinding/1944e8e6-5336-4807-a3e5-f42825c8417b/belediye-meclisinin-yetkisinde-olmamasina-ragmen-cevre-temizlik-vergisine-esas-olan-bina-gruplarinda-degisiklik-yapmasi http://kamubis.com/decisions/SayistayFinding/85819f84-1b54-4678-86d0-43b0616d087e/bazi-mal-ve-hizmet-alimlarinin-ihale-usulleri-yerine-dogrudan-temin-usulu-ile-yapilmasi http://kamubis.com/decisions/SayistayFinding/259290de-aad7-4881-8a40-1e6928861422/bazi-isyerlerinin-isyeri-acma-ve-calisma-ruhsati-alinmadan-faaliyette-bulunmasi http://kamubis.com/decisions/SayistayFinding/0b5a684e-c5f0-49b6-b162-7a1cf9932432/yapim-islerinde-yuklenicilerin-idareden-onay-almadan-alt-yuklenici-calistirmasi http://kamubis.com/decisions/SayistayFinding/2422c5df-628a-48a7-aee8-9f7050782e16/ivedi-ve-acele-olmayan-ihtiyaclarin-avans-seklinde-odeme-ile-gerceklestirilmesi-ve-bu-ihtiyaclar-karsilanirken-ihale-mevzuati-hukumlerine-uyulmamasi http://kamubis.com/decisions/SayistayFinding/462fe883-9806-4837-a9ed-34c82c8a108c/ihtiyac-sahiplerine-dagitilmak-uzere-alinan-gida-destek-kolilerinin-aliminda-ve-dagitiminda-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/b327ece0-c736-41a3-9b7c-09c9f4ba31f8/personel-tasima-hizmeti-hakedis-odemelerinin-tamaminin-idare-tarafindan-dogrudan-yuklenici-firmaya-odenmesi http://kamubis.com/decisions/SayistayFinding/711e5918-6c8d-455c-a072-33fb2b2c87a8/kamu-ihale-kanununa-eklenen-gecici-5-ve-6.-maddelere-istinaden-fiyat-farki-verilen-yapim-islerinde-butun-riskler-sigorta-bedel-ve-surelerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/6902bc9c-c641-4694-99f3-11fd4119e7e6/parasal-limitler-dahilinde-yapilan-mal-ve-hizmet-alimlarinda-butceye-konulan-odenegin-10unun-kamu-ihale-kurulunun-uygun-gorusu-alinmadan-asilmasi http://kamubis.com/decisions/SayistayFinding/eb54a63e-6173-4ca1-b214-7aa4c6a0b3cb/dogrudan-hizmet-alimi-kapsaminda-calistirilan-personele-iliskin-olarak-belediye-sirketine-hakedislerin-eksik-odenmesi http://kamubis.com/decisions/SayistayFinding/c6f23087-61e6-4a6a-b534-70bc1a0db8c2/4734-sayili-kamu-ihale-kanunu-kapsaminda-yapilan-alimlarda-muayene-kabul-islemlerinin-mevzuata-uygun-olarak-gerceklestirilmemesi http://kamubis.com/decisions/SayistayFinding/95365c7b-8d8f-400e-a0fe-21cc54fde43a/piyasa-fiyat-arastirmasi-yapilmadan-ve-ozel-hakka-sahip-olmayan-kisilerden-dogrudan-temin-yontemiyle-mal-ve-hizmet-alimi-yapilmasi http://kamubis.com/decisions/SayistayFinding/e9cd245e-2787-46f5-9138-683b090245b4/ihaleler-kapsaminda-alinan-nakit-teminatlarin-isin-sonunda-ilgilisine-iade-edilmemesi-veya-gelir-kaydedilmemesi http://kamubis.com/decisions/SayistayFinding/f5900671-4883-4d64-9fb5-a60d045c8482/muhasebe-yetkilisi-mutemedinin-usulune-uygun-olarak-gorevlendirilmemesi-ve-mevzuatta-ongorulen-belgeleri-duzenlememesi http://kamubis.com/decisions/SayistayFinding/9fe6320b-675d-4352-97ca-92e9e43ba49c/tahakkuk-eden-vergilerin-tahsilat-oraninin-dusuk-duzeylerde-kalmasi http://kamubis.com/decisions/SayistayFinding/bc4a18d7-966d-41d0-945f-bb6813dbd833/bazi-on-odemelerin-yasal-sure-icinde-mahsup-edilmemesi http://kamubis.com/decisions/SayistayFinding/120c77e4-4d9a-4ff8-9c61-3cbd11442806/tahakkuku-tahsiline-bagli-idare-gelirlerinin-gelirlerden-alacaklar-hesabinda-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/923cfe18-e9d0-4f7d-af41-47ddd649a730/mali-tablolarin-eki-olarak-onemli-muhasebe-politikalari-ve-aciklayici-notlarin-sunulmamasi http://kamubis.com/decisions/SayistayFinding/1186d4e4-e52f-438b-878d-64be63735316/butce-emanetleri-hesabinda-kayitli-tutarlarin-muhasebe-kayitlarina-alindigi-siraya-gore-odenmemesi http://kamubis.com/decisions/SayistayFinding/142ed24e-fc5f-421e-96d5-4142b7ea08c5/kiraya-verilen-tasinmazlarin-ve-kira-gelirlerinin-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9b3ac06a-acae-4759-973e-4d60839c8272/yevmiye-defteri-kayit-islemlerinde-hatali-uygulamalarin-olmasi http://kamubis.com/decisions/SayistayFinding/0c46efc8-cad6-4ec6-bff0-ded110bdddc9/sayistaya-verilecek-defter-mali-tablo-belge-ve-bilgilerden-bazilarinin-zamaninda-gonderilmemesi http://kamubis.com/decisions/SayistayFinding/7d94b0b1-3ec3-4d93-8ed3-d00109e22206/kredi-karti-ve-banka-kartlarindan-yapilan-tahsilatlarin-mevzuatta-belirtilen-sure-icinde-idarenin-banka-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/232ef80c-ca06-4a59-9cee-4534e8448c16/indirim-konusu-yapilmasi-gereken-kdvnin-indirilecek-katma-deger-vergisi-hesabinda-muhasebelestirilmemesi http://kamubis.com/decisions/SayistayFinding/15836643-e6e1-4779-973e-09798e23d80b/belediyenin-haczedilemeyen-gelirlerinin-ayri-banka-hesaplarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/a394e159-3450-4eb9-86f6-f6feef313699/sayistay-ilamlarinin-ilgili-hesaplarda-takip-edilmemesi-ve-infazina-iliskin-islemlerin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/3cb649a6-335a-4c53-9ff7-5d6bddcdd0f6/belediye-veznelerinden-yapilan-nakit-tahsilatlarda-kasa-hesabi-ve-hazir-degerler-hesabinin-kullanilmamasi http://kamubis.com/decisions/SayistayFinding/0912ab05-1aa5-457e-9b08-7f410076ad53/idarenin-mulkiyetinde-yonetiminde-veya-kullanimindaki-tasinmazlarin-envanter-calismalarinin-tamamlanmamasi-ve-buna-bagli-olarak-muhasebe-bilgilerinin-guncellenmemesi http://kamubis.com/decisions/SayistayFinding/dd5ef8c8-9ef8-4786-93fc-8b5a8de89eb7/idarece-katma-deger-vergisi-dahil-olarak-tahsil-edilen-mal-ve-hizmet-bedellerinin-tamaminin-idarenin-faaliyet-gelirlerine-kaydedilmesi http://kamubis.com/decisions/SayistayFinding/a098b5e6-99f6-4a56-9ac1-42aab0bc3495/duran-varliklar-amortisman-defterinin-tutulmamasi-ve-varliklarin-her-birinin-ilgili-hesaplarda-ayrinti-koduyla-gosterilmemesi http://kamubis.com/decisions/SayistayFinding/89d0247a-7f9c-4112-a7ed-4582f6c8d531/butce-tertipleri-arasinda-yapilan-odenek-aktarmalarinin-usulune-uygun-olarak-yapilmamasi http://kamubis.com/decisions/SayistayFinding/fffad06b-f587-46ba-b61d-c3b4718d7806/alinan-teminatlarin-vadelerine-uygun-hesaplarda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/669ec72e-af8b-4c72-92c2-367cc5e3b1a9/idarece-pesin-odenen-sigorta-bedellerinin-donemsellik-kavramina-aykiri-olarak-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/5c3d8ad7-6185-40f5-b032-97eea89228d2/muhasabe-sisteminin-alt-hesaplarda-muhasebe-teknigine-aykiri-olarak-borcalacak-bakiyesi-vermesi http://kamubis.com/decisions/SayistayFinding/c11c3a29-00af-43e0-812d-1c1989055bcf/idareye-ait-butce-ici-isletmelere-yonelik-olarak-yapilan-butcelestirme-ve-muhasebelestirme-islemlerinde-hatali-uygulamalar-bulunmasi http://kamubis.com/decisions/SayistayFinding/56853803-abb5-4594-83f5-bb0fa11f0e39/idari-para-cezalarina-iliskin-alinan-encumen-kararlarinin-mali-hizmetler-mudurlugune-bildirilmemesinden-dolayi-tahakkukun-yapilmamasi http://kamubis.com/decisions/SayistayFinding/f7d0aeef-b2b5-4d14-83d1-5aa8466d9637/tasinmaz-kultur-varliklarinin-korunmasina-ait-katki-payinin-yatirim-izleme-ve-koordinasyon-baskanligina-gonderilmemesi-ve-paylarin-mali-tablolarda-eksik-gosterilmesi http://kamubis.com/decisions/SayistayFinding/e5c66c33-edbb-4da4-b3ce-a2697e91a05e/gelirlerden-alacaklar-hesap-gruplarinin-gelir-servisindeki-kayitli-tahakkuk-ve-tahsilat-tutarlari-ile-mali-tablolardaki-tahakkuk-ve-tahsilat-tutarlarinin-uyumlu-olmamasi http://kamubis.com/decisions/SayistayFinding/4651173f-9760-457f-8a3a-ffe4fda98335/imar-uygulamalari-geregi-idareye-bagislanan-tasinmazlarin-muhasebe-kaydinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/12610e03-aeeb-4c08-ac45-2af405bcd3f7/pesin-tahsil-edilen-kira-gelirlerinin-gelecek-aylara-ve-yillara-ait-gelirler-hesaplarinda-takip-edilmemesi http://kamubis.com/decisions/SayistayFinding/ee28527c-1cad-4224-9d36-49551ad820bd/marmara-belediyeler-birligine-odemesi-gereken-uyelik-aidatinin-gonderilmemesi-ve-borclarin-muhasebede-izlenmemesi http://kamubis.com/decisions/SayistayFinding/9f94d9e8-0214-4322-b073-cb2f3a852506/kalkinma-ajansi-paylarinin-aktarilmamasi-ve-muhasebe-kayitlarinda-eksik-takip-edilmesi http://kamubis.com/decisions/SayistayFinding/252b43e7-e68d-4c16-8bc5-d3ccd824d559/hakedis-odemelerinden-yapilan-gecici-kabul-noksanlari-kesintilerinin-hatali-muhasebelestirilmesi http://kamubis.com/decisions/SayistayFinding/baf20a2a-9d62-4b06-9ef5-752e8295733a/dogrudan-hizmet-alimi-kapsaminda-calistirilan-isciler-icin-kidem-tazminati-karsiliklarinin-ayrilmamasi http://kamubis.com/decisions/SayistayFinding/6d38e626-0fec-40fc-a784-eed4d6f2b041/pesin-odenen-kira-bedellerinin-vadesine-gore-gelecek-aylara-ait-giderler-hesabina-kaydedilmeden-dogrudan-giderlestirilmesi http://kamubis.com/decisions/SayistayFinding/323f0743-d24c-4109-8d22-330067642655/gecici-kabulu-yapilan-yapim-islerine-iliskin-tutarlarin-yapilmakta-olan-yatirimlar-hesabindan-ilgili-duran-varlik-hesabina-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/ca78b3fc-09d4-4e4f-8914-c68a0accf93d/butce-ici-isletme-faaliyetleri-sonucu-yapilan-tahsilatlarin-es-zamanli-olarak-muhasebe-kayitlarinda-izlenmemesi http://kamubis.com/decisions/SayistayFinding/954a0014-b824-4db4-977d-b2a03b042dc5/belediyenin-envanter-kayitlarinda-yer-alan-tasitlar-ile-muhasebe-kayitlari-arasinda-uyumsuzluk-olmasi-ve-tahsis-edilen-araclarin-takibinin-yapilmamasi http://kamubis.com/decisions/SayistayFinding/b5a992e6-5969-41ab-993e-a2009983f5c3/satisi-yapilan-tasitlarin-muhasebe-kayitlarindan-cikarilmamasi http://kamubis.com/decisions/SayistayFinding/23dbbe5e-97ca-4782-b605-c12265a88c36/birikmis-amortismanlar-hesabinin-gercek-durumu-yansitmamasi http://kamubis.com/decisions/SayistayFinding/a8a87e43-35e0-4436-8f01-af286f6b183e/idarenin-bazi-borclarinin-mali-tablolarda-tam-ve-dogru-olarak-yer-almamasi http://kamubis.com/decisions/SayistayFinding/e54b15f4-4dc4-4634-8151-7ce233e9c4b8/sirket-mali-tablolarinin-bagimsiz-denetime-tabi-tutulmamasi http://kamubis.com/decisions/SayistayFinding/c044fe67-2d9f-40f6-bea7-7db902add032/ust-yapi-icin-kullanilan-prefabrik-beton-parke-imalatlarina-iliskin-sozlesmelerde-celisen-hukumlerin-bulunmasi http://kamubis.com/decisions/SayistayFinding/3d405704-4514-4887-8694-ca79e7291b1c/aykome-uygulama-yonetmeliginde-ongorulen-kazi-ruhsatinin-alinmamasi-sebebiyle-yuklenicilerden-ruhsat-bedellerinin-tahsil-edilmemesi http://kamubis.com/decisions/SayistayFinding/0bbf53ef-d276-47ba-ba8e-183c23c9033f/abonelerden-tahsil-edilen-evsel-kati-atik-bedellerinin-ilgili-belediyelere-zamaninda-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/348cf280-7cf3-465b-aa9f-9420521e9022/bazi-ilce-belediyelerince-tahsil-edilen-otopark-bedellerinin-buyuksehir-belediyesine-duzenli-sekilde-aktarilmamasi http://kamubis.com/decisions/SayistayFinding/7dc6752b-166e-4118-85f5-c577eebcc9c2/belediye-sirketine-isletilmek-uzere-verilen-yerlerin-devir-bedellerinin-dusuk-belirlenmesi-ile-sirket-tarafindan-bu-yerlerin-pazarlik-usulu-ile-kiralanmasi http://kamubis.com/decisions/SayistayFinding/48755ef0-94a5-449f-a18c-6796652c73db/bazi-ihale-ilanlarinin-resmi-gazetede-yayimlanmamasi http://kamubis.com/decisions/KIKDecision/8ebd99f4-a82e-4661-9d68-bf7aa4baf2d1/20231287916-ihale-kayit-numarali-caldiran-ayrimi-dogubayazit-gurbulak-sinir-kapisi-km117114781-1213085-yolunda-bsk-onarimi-ve-geri-donus-kavsaklari-yapilmasi-ihalesi http://kamubis.com/decisions/KIKDecision/6d583d53-761b-449a-9088-bfd4c8243137/20231501835-ihale-kayit-numarali-2024-yili-11-aylik-soforlu-arac-kiralama-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/bb5682a6-9280-4da0-acc8-70be9371447a/202413668-ihale-kayit-numarali-sanliurfa-2-kadin-konukevi-mudurlugu-ile-adil-bucak-cocuk-evleri-sitesi-mudurlugu-malzeme-dahil-tasimali-mamul-yemek-alimi-dagitimi-ve-servis-hizmet-isi-ihalesi http://kamubis.com/decisions/KIKDecision/3405bc29-f6df-4fdc-b130-c5e6472c74f1/202435112-ihale-kayit-numarali-elazig-il-ozel-idaresi-asfalt-plent-santiyesine-1-adet-1000-tonluk-bitum-tanki-ve-1-adet-emulsiyon-tesisi-yapimi-ile-onarim-ve-tadilat-isleri-ihalesi http://kamubis.com/decisions/KIKDecision/3398155f-b8b8-44eb-80b9-7dedbd4359fe/2024131365-ihale-kayit-numarali-kahramanmaras-onikisubat-hukumet-konagi-altyapi-ve-cevre-duzenlemesi-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/8c8b5d24-7b89-4d8d-98f7-06c3dd576702/202491401-ihale-kayit-numarali-ogle-ve-aksam-yemegi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/18e212f7-8ff9-486a-b434-a175109b7d3c/20231447611-ihale-kayit-numarali-2024-yili-6-aylik-gida-malzemesi-ihalesi http://kamubis.com/decisions/KIKDecision/c61acd07-6336-4abb-ac3f-fed5256cca17/202449411-ihale-kayit-numarali-malzemeli-yemek-pisirme-hazirlama-tasima-servis-ve-servis-sonrasi-hizmet-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/305a27b5-6f81-46ae-b11a-eabe1d658ee4/202485810-ihale-kayit-numarali-15-ay-23-adet-yakit-haric-soforlu-binek-sedan-arac-kiralanmasi-ihalesi http://kamubis.com/decisions/KIKDecision/6fbb35da-c976-49e0-9ef2-8fc1b66e7917/202461307-ihale-kayit-numarali-nukleer-tip-anabilim-dali-ihtiyacina-1-kalem-demirbas-alimi-ozel-butce-ihalesi http://kamubis.com/decisions/KIKDecision/fc83b64e-e2a5-4f1d-92f1-e67e2531dd3e/202442331-ihale-kayit-numarali-il-mudurlugumuze-bagli-kuruluslarimiza-10-ay-sureli-malzemeli-yemek-pisirme-servis-ve-sonrasi-tasima-hizmet-isi-ihalesi http://kamubis.com/decisions/KIKDecision/2d50088e-4f63-44ae-a8a7-a6f7b0ffe6bb/20231160513-ihale-kayit-numarali-birecik-adalet-binasi-projelerinin-hazirlanmasi-ve-zemin-etudu-yapilmasi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/cb1bc89f-dfdb-48a7-b6fa-733dd5d8c927/20231290507-ihale-kayit-numarali-malatya-yoncali-sulamasi-ihalesi http://kamubis.com/decisions/KIKDecision/d2b3bbe2-dad2-4070-bf14-4f10244c5732/20231271406-ihale-kayit-numarali-klu-kutuphane-binasi-yapimi-ihalesi http://kamubis.com/decisions/KIKDecision/001a6512-2288-4975-a5e0-48b0d6f03be0/202478025-ihale-kayit-numarali-tubitak-gebze-yerleskesi-personel-tasima-servis-3-yillik-ihalesi http://kamubis.com/decisions/KIKDecision/fb6aca90-2fcc-4fd1-923d-0bd24120fd9c/2024100437-ihale-kayit-numarali-yazlik-koruyucu-is-kiyafeti-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/807b32ab-b052-4075-821e-42d06c20113c/20231075607-ihale-kayit-numarali-hasta-tasima-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/dd8ef12a-07d6-4d10-8466-c165ca256e98/20231474300-ihale-kayit-numarali-2etap-muhtelif-bolgelerde-parki-yapim-ve-cevre-duzenleme-isleri-ihalesi http://kamubis.com/decisions/KIKDecision/ad85b4d0-e23b-471f-8bc0-3106f152c05a/2024119836-ihale-kayit-numarali-2024-yili-ek-hizmet-ve-kamu-binalarinda-bakim-onarim-ve-tadilat-yapilmasi-isi http://kamubis.com/decisions/KIKDecision/c45dc67e-0114-4a72-92ce-a90f6b38610c/20231256093-ihale-kayit-numarali-kemal-serhadli-pomem-hazir-yemek-hizmetleri-yukleniciligi-ve-sonrasi-hizmetlerin-yurutulmesi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/37134e89-505c-49fc-b50c-171d2bba33f2/202454208-ihale-kayit-numarali-mamul-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/24716761-94cc-4cbd-9bbd-56395d0d12d6/20231479702-ihale-kayit-numarali-bursa-buyuksehir-belediyesi-sinirlari-icinde-yol-yapim-bakim-onarim-hafriyat-stabilize-nakliye-yukleme-bosaltma-islerinde-kullanilmak-uzere-damperli-kamyon-kiralanmasi-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/2e585698-fd0d-41ca-9d1a-81e04590823b/2024183851-ihale-kayit-numarali-adana-buyuksehir-belediyesi-sorumlulugundaki-alanlarda-yapilacak-vektorle-mucadele-kapsaminda-kullanilacak-biyosidal-urunleri-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/ff2d969b-1365-439b-a4de-0174d446c163/20231561212-ihale-kayit-numarali-ic-ve-dis-mekan-tanitim-materyalleri-yaptirilmasi-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/0156eca6-1163-4d4b-b4ff-a4e1a33632f4/202439399-ihale-kayit-numarali-haserelere-karsi-kullanilacak-biyosidal-ilac-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/634c8816-ff90-4b01-a46e-af386837cd00/20231454841-ihale-kayit-numarali-lice-2.grup-muhtelif-mahalle-yollarinda-toprak-isleri-sanat-yapilari-ve-ust-yapi-sathi-kaplama-parke-yapim-isi.-ihalesi http://kamubis.com/decisions/KIKDecision/b57337b8-969e-404d-99a5-b553b33166db/20231503254-ihale-kayit-numarali-tasima-usulu-malzeme-dahil-yemek-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/68f1b3e2-5c9d-4eda-9625-62b22893a62f/20231234350-ihale-kayit-numarali-hastane-genelindeki-aciliyet-gerektiren-tibbi-cihazlar-elektronik-cihazlar-onarim-test-kontrol-islemlerinin-yapilmasiyaptirilmasi-ve-calistirilmasi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/eab4a79e-7e29-4118-bc5d-77fff5dc1e75/2024243026-ihale-kayit-numarali-malzeme-dahil-yemek-hazirlama-ve-dagitim-ihalesi http://kamubis.com/decisions/KIKDecision/220a4930-cf20-4a2e-ab43-c1c8656c140e/20231336165-ihale-kayit-numarali-2024-yili-gida-ikram-malzemeleri-ve-koli-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/c5abfa12-922d-4f95-a5b5-9e329560d421/20231358138-ihale-kayit-numarali-85-kisim-sarf-malzeme-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/7dbe9b28-615a-4eaf-bf84-3f53b7560cb3/2024264666-ihale-kayit-numarali-ventilator-cihazi-alimi-kdv-tesvik-kapsaminda-ihalesi http://kamubis.com/decisions/KIKDecision/f2526358-0c34-4b15-9b6f-f4b07842bc2e/202465550-ihale-kayit-numarali-saglik-bakanligi-personel-tasimaciligi-ihalesi http://kamubis.com/decisions/KIKDecision/442fa6af-d221-4385-a178-16b77c229804/2024216624-ihale-kayit-numarali-web-icerik-yonetim-yazilimi-bakim-destek-ve-guncelleme-hizmeti-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/a976d7e1-2dfa-4390-a998-29e9095db702/20231443896-ihale-kayit-numarali-89-kalem-muhtelif-ebatlarda-lastik-ihalesi http://kamubis.com/decisions/KIKDecision/27d7f9f5-261d-4f8f-9bf2-7481101b1e94/20231592482-ihale-kayit-numarali-24-ay-sureli-malzeme-dahil-yemek-pisirme-hazirlama-dagitim-ve-sonrasi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/89986e1b-d3df-49f8-983d-9d3e02690f42/2024282620-ihale-kayit-numarali-yerinde-uretim-yemek-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/04b90e9d-6494-4154-ae65-6653408f0c33/20231582809-ihale-kayit-numarali-asfalt-yol-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/4d075f75-d8df-4882-8495-87b635551e59/mersin-ili-tarsus-ilcesi-atalar-bahsis-yesiltepe-koselerli-mahalleleri-atiksu-sebeke-hatti-yapim-isi http://kamubis.com/decisions/KIKDecision/727a6ca0-b438-4fd7-b743-836b3f446074/2024-yili-icin-alisveris-karti-alkart-hizmet-alim-isi http://kamubis.com/decisions/KIKDecision/fc0eecb7-41bc-426b-b54f-dc953b0f56da/2023114519-ihale-kayit-numarali-istanbul-genelinde-kultur-spor-hizmet-ve-otopark-yapilarina-ait-projelerin-hazirlanmasi-202205-ihalesi http://kamubis.com/decisions/KIKDecision/0d2e8980-533b-4d3a-b13c-a286f0a05b55/202468964-ihale-kayit-numarali-surucusuz-yakit-haric-binek-arac-kiralama-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/3d5046d9-f434-42d8-b331-aca12d28eeae/2023804303-ihale-kayit-numarali-2023-yili-park-ve-bahceler-dairesi-baskanligi-calismalarinda-kullanilmak-uzere-iroko-kereste-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/345b4318-7801-4d7c-bd2a-2ba1b601c693/20231553329-ihale-kayit-numarali-202320-bursa-ili-muhtelif-mahallelerde-parke-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/c17ade57-2225-485e-bb30-032bf1f3df44/20231075767-ihale-kayit-numarali-kdv-tesvik-kapsaminda-tibbi-cihaz-anjiyografi-tupu-ve-hasta-yatagi-ihalesi http://kamubis.com/decisions/KIKDecision/0d228653-ff73-462e-bf48-d12159ae9edb/20231601253-ihale-kayit-numarali-24-ay-sureli-malzeme-dahil-yemek-pisirme-hazirlama-dagitim-ve-sonrasi-hizmetleri-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/36c11a65-eaa4-43e6-a664-e854130a961c/20231518865-ihale-kayit-numarali-3-kisimli-hizmet-alim-ihalesi-tehlikeli-atiklarin-toplanmasi-tasinmasi-ara-depolama-ve-bertarafi-hizmet-alimi-cevre-yonetim-danismanligi-hizmet-alimi-tehlikeli-madde-guvenlik-danismanligi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/8ee6b210-3438-49cf-a963-b02d45f04e1b/20231182596-ihale-kayit-numarali-36-aylik-saglik-bilgi-yonetim-sistemi-sbys-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/84645a88-4253-4ff1-aef3-0845fd5d141c/20231055313-ihale-kayit-numarali-ip-kapali-devre-kamera-cctv-sistemi-ihalesi http://kamubis.com/decisions/KIKDecision/277ca6d5-0f4d-4130-a6f2-926a651fda94/20231155034-ihale-kayit-numarali-idarenin-mutfaginda-hazirlanmak-uzere-hazir-yemek-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/2a58976e-ff93-418b-8846-47c01efe76e4/2022879724-ihale-kayit-numarali-il-saglik-mudurlugumuz-bagli-ikinci-ve-ucuncu-basamak-saglik-tesislerine-malzeme-dahil-yemek-hazirlama-ve-dagitim-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/90bca732-91a1-434a-934d-efdd765e26ef/202443402-ihale-kayit-numarali-tmi-4185-grubunda-yer-alan-7-adet-trafo-merkezinin-isletilmesi-hizmet-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/5b101371-fb50-4204-af59-2749502fc3b5/20231283287-ihale-kayit-numarali-gumushane-kelkit-ilce-merkezi-arazileri-ile-kas-beldesi-2.-kisim-ikmali-taskin-koruma-insaati-ihalesi http://kamubis.com/decisions/KIKDecision/2161ae94-556c-4841-9411-5d26b3d20c04/20231336165-ihale-kayit-numarali-2024-yili-gida-ikram-malzemeleri-ve-koli-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/b3ffbb9f-0393-4eb2-9801-53cf3aa69a84/20231268359-ihale-kayit-numarali-denizli-212.-sube-mudurlugu-sulamalari-koruyucu-tedbirleri-sulama-tesisleri-2.-kisim-ihalesi http://kamubis.com/decisions/KIKDecision/794d3330-f002-4b1c-a536-3c6e3ec025b7/202429682-ihale-kayit-numarali-makine-ikmal-bakim-ve-onarim-dairesi-baskanligi-makine-ikmal-sube-mudurlugune-finansal-kiralama-yontemi-ile-muhtelif-cins-is-makinesi-ve-atasman-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/d2297a9d-ced3-407c-8ee1-a8f756f07d1a/202432997-ihale-kayit-numarali-muhtelif-ders-saati-hizmeti-ve-egitim-yayinlari-ile-spor-malzemesi-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/6926d9ed-41ed-4c14-afd9-73c37e9896d0/20231476918-ihale-kayit-numarali-atasehir-belediyesi-personel-limited-sirketi-ve-bagli-isyerlerinde-gorev-yapan-personeller-icin-is-sagligi-ve-guvenligi-gezici-saglik-taramasi-ihalesi http://kamubis.com/decisions/KIKDecision/6358a0a4-d9ca-43f7-89fa-18e53426ad82/20231346605-ihale-kayit-numarali-mus-varto-ayr-bulanik-il-yolu-km0000-9000-ve-km-19000-24440-arasi-kesimlerinin-ikmal-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/a774e54f-9aec-4156-88c1-115ab5f957f2/20231109456-ihale-kayit-numarali-sinop-adalet-binasi-projelerinin-hazirlanmasi-ve-zemin-etudu-yapilmasi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/fec9fefa-107a-43ef-a748-864179768a05/20231360163-ihale-kayit-numarali-2024-yili-biyomedikal-malzeme-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/ebfc0198-a0bf-4cf5-b93a-56773bc10454/202454425-ihale-kayit-numarali-elazig-belediye-baskanligi-birimlerinde-kullanilmak-uzere-2024-yili-icin-hafif-ticari-arac-kiralanmasi-ihalesi http://kamubis.com/decisions/KIKDecision/4eedfdda-0a97-4972-a7db-f694efb2d6cd/20231398966-ihale-kayit-numarali-40-kalem-tibbi-cihaz-ve-demirbas-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/f967f4bb-8fff-406e-bb08-ab858c6ac96e/2023870138-ihale-kayit-numarali-17-kisim-24-aylik-yemek-hizmeti-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/a631b339-13fb-4edb-a3e9-8b1c8068b123/20231112668-ihale-kayit-numarali-kurulus-mutfaklarinda-malzemeli-mamul-yemek-yapimi-dagitimi-ve-sonrasi-hizmetler-isi-ihalesi http://kamubis.com/decisions/KIKDecision/b8827338-8638-4ee6-ab4e-850643c940b6/20231112668-ihale-kayit-numarali-kurulus-mutfaklarinda-malzemeli-mamul-yemek-yapimi-dagitimi-ve-sonrasi-hizmetler-isi-ihalesi http://kamubis.com/decisions/KIKDecision/df9555be-c7d3-4748-9426-0d79ad81c7fc/2024116657-ihale-kayit-numarali-malzemeli-yemek-hazirlama-ve-sonrasi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/3c4625e0-ed47-4952-87fe-b5c3c7a1404d/202439048-ihale-kayit-numarali-teleradyoloji-yontemiyle-tomografi-tetkik-okuma-ve-raporlama-hizmeti-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/238cbb09-c98a-4987-b050-0e7f2d2cc5a7/20231389810-ihale-kayit-numarali-9-kalem-basit-sarf-malzeme-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/bdeb638c-c673-4501-81ed-0348a88e95a8/20231378336-ihale-kayit-numarali-12-aylik-malzemeli-yemek-hazirlama-dagitma-ve-sonrasi-hizmetleri-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/0f17fd8f-8de0-4aa8-a3c6-7a0c14221f0a/20231378336-ihale-kayit-numarali-12-aylik-malzemeli-yemek-hazirlama-dagitma-ve-sonrasi-hizmetleri-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/9122d21c-1f14-4e08-9a12-69f992f238c6/202467832-ihale-kayit-numarali-biyoloji-ihtisas-dairelerine-laboratuvar-sarf-malzeme-kimyasal-madde-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/99df7280-6e71-4969-beef-96ce2af33d35/20231500971-ihale-kayit-numarali-bursa-valiligi-il-goc-idaresi-mudurlugu-2024-yili-duzensiz-gocmen-sevk-hizmeti-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/7cc5d852-b463-4a1d-9c00-c5d68f5c346d/20231273876-ihale-kayit-numarali-guney-marmara-at-ve-tigh-projesi-ile-tarla-ici-yollarinin-iyilestirilmesi-ihalesi http://kamubis.com/decisions/KIKDecision/aa37d915-eea4-483d-921d-4ae29a12104e/20231153946-ihale-kayit-numarali-zonguldak-caycuma-adalet-binasi-projelerinin-hazirlanmasi-ve-zemin-etudu-yapilmasi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/f1d8f9a6-d3a5-4a74-95f5-76518bc714c7/20231372850-ihale-kayit-numarali-golbasi-karaoglan-mahallesi-1755-1756-parseller-ile-1188731-1188761-11778821188774-1249511-1249531-1249541-1249951-1251161-ada-parseller-park-alani-atiksu-ve-yagmur-suyu-hatlari-imalati-ve-ust-yapilara-ait-tamiratlarin-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/ca5bc4c6-e7de-45f4-86c7-aa2e23047283/202499304-ihale-kayit-numarali-2024-yili-arac-kiralama-ihalesi http://kamubis.com/decisions/KIKDecision/2fb7eecc-bc3f-4802-b562-3774290a56bc/20231368614-ihale-kayit-numarali-canakkale-gelibolu-evrese-kavak-ovasi-at-ve-tigh-ihalesi http://kamubis.com/decisions/KIKDecision/1d1fe6a8-5de6-4dd3-a849-b3d972ebb448/2024243026-ihale-kayit-numarali-malzeme-dahil-yemek-hazirlama-ve-dagitim-ihalesi http://kamubis.com/decisions/KIKDecision/2c4a18db-6539-409b-8342-516d19c60435/20231305867-ihale-kayit-numarali-2024-yili-osgb-is-sagligi-ve-guvenligi-ihalesi http://kamubis.com/decisions/KIKDecision/463bd373-c09b-4754-aae8-422e2a508b8d/hacettepe-universitesi-yapi-isleri-ve-teknik-daire-baskanligi http://kamubis.com/decisions/KIKDecision/cca73dda-0618-43f5-82e3-2dfa54d96a48/20248-ihale-kayit-numarali-hali-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/9e3c9303-984b-4f0a-ab25-5d980e3761f2/20231273370-ihale-kayit-numarali-24-aylik-hasta-basi-testler-ile-birlikte-cihazlari-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/a657e7f2-64ed-4107-bcf1-0ce90ab736f7/2024131422-ihale-kayit-numarali-22-aylik-diyaliz-hasta-tasima-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/54a4b413-4463-4e2e-8459-5dc038e1a70b/2023975356-ihale-kayit-numarali-12-ay-sureli-hastane-bilgi-yonetim-sistemi-hizmeti-alimi-ihalesi-ihalesi http://kamubis.com/decisions/KIKDecision/92c580cd-f17f-47d2-9186-5880da7686e4/20231123333-ihale-kayit-numarali-gulhane-egitim-ve-arastirma-hastanesi-tibbi-mikrobiyoloji-klinigi-ihtiyaci-24-ay-sure-ile-sonuc-karsiligi-hizmet-alimi-ihalesi-1.-kisim http://kamubis.com/decisions/KIKDecision/d9ca4004-fdaa-49e7-823d-986a234bbe98/20231471844-ihale-kayit-numarali-samsun-19-mayis-ilce-merkezi-kuskayasi-mahallesi-ve-kaldirim-mahallesi-tarim-arazilerinin-engiz-cayi-2.-kisim-taskin-ve-rusubat-zararlarindan-korunmasi-insaati-ihalesi http://kamubis.com/decisions/KIKDecision/040af044-052d-45a5-a3c2-303ccde18e32/20231266695-ihale-kayit-numarali-khhb-4-bagli-saglik-tesisleri-icin-2024-yili-temizlik-malzemesi-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/795ab962-5c8f-429f-bffe-3af33b2f5395/20231551668-ihale-kayit-numarali-uzaktan-okumali-haberlesme-modullu-okuma-sistemi-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/3fc7840d-f162-4513-9edd-b21862fc60af/20231582809-ihale-kayit-numarali-asfalt-yol-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/a80a76f4-8aec-4335-9114-1c5849718469/20231516494-ihale-kayit-numarali-29-nisan-2024-25-nisan-2025-tarihleri-arasi-960000-ogun-aydin-merkez-ve-ilce-birimler-ogrenci-ve-personel-icin-malzemeli-yemek-hazirlama-dagitim-ve-sonrasi-hizmetleri-alimi-ihalesi-ihalesi http://kamubis.com/decisions/KIKDecision/b16a7455-46fd-4012-a34d-a76cb32edf8d/20231596498-ihale-kayit-numarali-18-ay-sureli-malzeme-dahil-yemek-pisirme-dagitim-ve-sonrasi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/0792cd24-6d1f-4e40-abd1-c178da898051/20231439071-ihale-kayit-numarali-saat-ucretli-kurs-egitim-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/5a87c02d-9cdd-43a1-8d8e-5d4a98977125/202453086-ihale-kayit-numarali-2024-yili-subat-ayi-1-aylik-mamul-yemek-hizmeti-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/0ff709c7-5074-46b8-b720-b6c5dfa7e978/2023979777-ihale-kayit-numarali-adana-cukurova-universitesi-hastanesinde-kullanilmak-uzere-alinacak-olan-1-bir-kalem-otomasyon-kenar-ag-anahtari-mal-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/81fedf89-e1df-4f64-8001-215d0d8a3ecd/20231401766-ihale-kayit-numarali-canakkale-bayramic-hacibekirler-goleti-sulamasi-proje-yapimi-ihalesi http://kamubis.com/decisions/KIKDecision/952c98cb-7317-419a-bdda-7f591cf3f6f0/2021451175-ihale-kayit-numarali-2021451175-ihale-kayit-numarali-h.434-referansli-400-kv-53-km-2x3b-1272-mcm-iletkenli-kastamonu-380-bartin-osb-1-kisim-dr1138-arasi-eih-400-kv-536-km-2x3b-1272-mcm-iletkenli-kastamonu-380-bartin-osb-2-kisim-dr139274-arasi-eih-teklif-birim-fiyatli-komple-tesis-isi-ihalesi http://kamubis.com/decisions/KIKDecision/497faca9-9d41-42c8-9f9f-e15b67d527b8/20231343500-ihale-kayit-numarali-usak-banaz-baybuyan-deresi-regulatorunden-kucukler-barajina-derivasyon-iletim-hatti-insaati-ihalesi http://kamubis.com/decisions/KIKDecision/86c6a42b-dc9c-45bf-b83b-2933e2610bc4/20231290507-ihale-kayit-numarali-malatya-yoncali-sulamasi-ihalesi http://kamubis.com/decisions/KIKDecision/d37de0f2-9afd-4048-a7b1-52b765f80dc0/202421476-ihale-kayit-numarali-fen-isleri-dairesi-baskanligi-fen-isleri-santiye-sube-mudurlugune-kilit-parke-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/885cb0f8-f681-40c9-a419-82bc814a8ad9/20245494-ihale-kayit-numarali-tekirdag-su-ve-kanalizasyon-idaresi-genel-mudurlugu-hizmetlerinde-kullanilmak-uzere-2024-yili-9-ay-sureli-is-makinesi-ve-ozel-amacli-tasit-kiralama-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/a9a39077-4963-4b3c-8863-acf11ea23334/20231494906-ihale-kayit-numarali-24-aylik-puan-karsiligi-cihaz-kullanimi-idrar-analizoru-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/3eda4ce0-dc29-41a0-a126-6e1a41572401/20231283287-ihale-kayit-numarali-gumushane-kelkit-ilce-merkezi-arazileri-ile-kas-beldesi-2.-kisim-ikmali-taskin-koruma-insaati-ihalesi http://kamubis.com/decisions/KIKDecision/0e507fe2-4a15-4eb3-b4de-64d5202c0b70/20231527686-ihale-kayit-numarali-malatya-il-goc-idaresi-mudurlugune-bagli-geri-gonderme-merkezlerinde-kalan-yabancilarin-sevk-is-ve-islemleri-icin-380000-km-arac-kiralama-hizmet-alim-isi-461-otobus-300000-km-ve-271-midibus-80000-km-ihalesi http://kamubis.com/decisions/KIKDecision/e343f843-4efa-45e8-82e5-ed404d277873/20231580472-ihale-kayit-numarali-mevcut-2-iki-adet-kojenerasyon-santralinin-yedek-parca-temini-periyodik-bakim-ve-onarimi-ihalesi http://kamubis.com/decisions/KIKDecision/36e22c96-b91b-4d05-be7e-0445ab39236b/2023979777-ihale-kayit-numarali-adana-cukurova-universitesi-hastanesinde-kullanilmak-uzere-alinacak-olan-1-bir-kalem-otomasyon-kenar-ag-anahtari-mal-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/7bed726e-8f87-4f1a-9fc9-16eb14d893eb/2024650780-ihale-kayit-numarali-elazig-ili-6nci-paket-300-adet-hafif-celik-konut-yapim-isip129-ihalesi http://kamubis.com/decisions/KIKDecision/adaa4487-115e-4d3e-a092-246741805088/20231360015-ihale-kayit-numarali-tcdd-tasimacilik-a.s.-sivas-bolge-mudurlugune-bagli-isyerlerine-12-ay-1-yil-sureyle-personel-tasima-hizmeti-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/9c198ad5-0603-444b-93e1-679f2fc13d9b/20231272708-ihale-kayit-numarali-dsi-6-bolge-mudurlugu-2024-yili-is-sagligi-ve-guvenligi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/31e86d25-025a-49a2-9a6b-446436086b34/20231301227-ihale-kayit-numarali-12-aylik-anadolu-yakasi-ibb-binalarinin-elektrik-ve-mekanik-sistemlerinin-periyodik-bakim-ve-isletmeye-hazir-halde-tutulmasi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/75674fab-e9e6-4089-8812-07532bb7547b/202444904-ihale-kayit-numarali-310-kisiye-365-gun-sure-ile-gunde-1-defa-113150-ogun-sicak-yemek-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/cbcf8931-4865-44dd-afab-0e9600732dc7/20231534867-ihale-kayit-numarali-ses-sistemi-isik-sahne-led-ekran-mobil-kulis-karavan-mobil-tuvalet-kiralama-guvenlik-personeli-organizasyonu-hizmeti-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/c2618294-c211-43ad-8500-e00239a6411b/20231179883-ihale-kayit-numarali-istanbul-ili-catalca-ilcesi-ferhatpasa-mahallesi-648-adet-konut-20-adet-dukkan-ve-1-adet-cami-insaati-ile-altyapi-ve-cevre-duzenlemesi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/6ae7d93a-fb25-4745-a2fe-509153f093de/20231025706-ihale-kayit-numarali-iii-susuz-boraks-uretim-tesisi-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/f5845e8f-0ab7-438c-ab72-157721341285/2024138203-ihale-kayit-numarali-4-kisim-32-kalem-tibbi-sarf-malzemesi-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/e44ec06c-aa96-4b54-bf2a-c0d16e970cdf/20231148140-ihale-kayit-numarali-kent-temizliginde-kullanilmak-uzere-arac-ve-is-makinesi-kiralama-hizmet-isi-soforsuz-ihalesi http://kamubis.com/decisions/KIKDecision/7f755beb-3dc5-40ac-bc5b-c8c244c84069/20231500032-ihale-kayit-numarali-2024-yili-iftar-yemegi-ihalesi http://kamubis.com/decisions/KIKDecision/7b72ba33-50bc-4331-9080-e6292dcd9931/20231279732-ihale-kayit-numarali-keban-su-urunleri-uretim-tesisinde-15000000-on-bes-milyon-yavru-sazan-baligi-uretimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/9edcefff-b627-463a-b471-39ec75a219ff/20231332654-ihale-kayit-numarali-bitumlu-sicak-karisim-asinma-asfalt-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/b4053757-04e9-4de3-8ef1-7d0f987b94c8/202464584-ihale-kayit-numarali-36-ay-sureli-radyoterapi-tedavi-cihazi-ve-ek-donanimlari-hizmet-alimi-lineer-hizlandirici-hzm-ihalesi http://kamubis.com/decisions/KIKDecision/b3a891a3-5d9b-4be9-8fe7-3c08047a8d13/20231080251-ihale-kayit-numarali-2024-yili-malzemeli-hazir-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/9216e1bd-4d73-48f3-8176-0327d85692f0/20231580066-ihale-kayit-numarali-154-kv-477-mcmtarsus-nacarli-eih-demontaj-isi-ihalesi http://kamubis.com/decisions/KIKDecision/cce59918-2bd0-42c4-830d-9d73eae0afb1/20231254573-ihale-kayit-numarali-2024-yili-yedek-parca-mal-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/9f70356e-9667-47aa-bf67-2cb02ff9a37d/20231241795-ihale-kayit-numarali-osmaniye-aile-ve-sosyal-hizmetler-il-mudurlugumuze-bagli-kuruluslarimizin-2024-yili-mamul-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/4c8423a3-e54d-4f75-b570-3239a75ec630/20231335248-ihale-kayit-numarali-algasid-temini-ihalesi http://kamubis.com/decisions/KIKDecision/65e362cc-576f-472b-9097-339132bce2ae/20231267083-ihale-kayit-numarali-2024-yili-12-aylik-malzemeli-yemek-hazirlama-ve-sonrasi-hizmet-alimi-ihalesi-01012024-31122024-ihalesi http://kamubis.com/decisions/KIKDecision/a330df20-4e0e-49e5-8293-e7e8f8356957/202442331-ihale-kayit-numarali-il-mudurlugumuze-bagli-kuruluslarimiza-10-ay-sureli-malzemeli-yemek-pisirme-servis-ve-sonrasi-tasima-hizmet-isi-ihalesi http://kamubis.com/decisions/KIKDecision/aae7d522-fa9a-4270-9edd-d80966339cdf/20231596240-ihale-kayit-numarali-eskisehir-tcdd-muze-binasi-restorasyonu-ihalesi http://kamubis.com/decisions/KIKDecision/369c1b48-07cd-4cf7-b93d-76eb7d7266ad/202494956-ihale-kayit-numarali-laboratuvar-sarf-malzeme-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/149b029d-a304-4871-9688-e0152b0083c2/20231004084-ihale-kayit-numarali-istanbul-vergi-dairesi-baskanligi-vergi-denetim-kurulu-baskanligi-ve-istanbul-defterdarligi-2024-yili-personel-tasima-isi-ihalesi http://kamubis.com/decisions/KIKDecision/01d41926-debb-4289-9342-a4d7f3e27fda/20231402303-ihale-kayit-numarali-muhtelif-sinyalizasyon-malzemeleri-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/88a41bb2-20e4-48a7-80b2-cb4aef9cbe1b/20231364738-ihale-kayit-numarali-malzeme-dahil-yemek-hazirlama-ve-dagitim-ihalesi http://kamubis.com/decisions/KIKDecision/7ed8094d-bd77-40f2-a394-e8f8a97f38df/202468367-ihale-kayit-numarali-2024-yili-cekmekoy-ilcesindeki-ibadethaneler-ile-tuvaletlerinin-temizligi-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/50184f04-0e1c-41b7-bc47-a0ce50f33a80/20231358390-ihale-kayit-numarali-dokuz-eylul-universitesi-klima-santralleri-degisken-debili-klima-sistemi-vrf-sogutma-grubu-ve-merkezi-kazanlarin-periyodik-bakimlarinin-yapilmasi-hizmet-alimi-isi-2grup-ihalesi http://kamubis.com/decisions/KIKDecision/373686d9-3146-4efd-94f8-af1e67832336/20231583442-ihale-kayit-numarali-2024-yili-tibbi-gaz-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/a1f01623-c104-422b-9dd8-52ef3fb1ac77/2024306334-ihale-kayit-numarali-7200000-puan-karsiligi-laboratuvar-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/404a3e20-8e85-4b00-8c47-1b51ec83c3dd/20231546591-ihale-kayit-numarali-tdlhzm-1920-genel-mudurluk-personel-servisi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/43d7577b-1f55-4007-97c6-b838a0f9479a/20231494906-ihale-kayit-numarali-24-aylik-puan-karsiligi-cihaz-kullanimi-idrar-analizoru-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/b0c5bdab-9629-4b08-9425-f022bab87824/202411424-ihale-kayit-numarali-buhar-kurlu-entegre-contali-muflu-beton-ve-betonarme-boru-ile-prefabrik-muayene-baca-elemanlari-ve-yagmursuyu-izgara-i-elemani-mal-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/00bd2b3b-f9a3-4f92-9cf2-dc8b3ed49587/2024173084-ihale-kayit-numarali-yalova-universitesi-yemekhane-ve-kutuphane-binasi-uygulama-projelerinin-hazirlanmasi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/4f6fe58c-b3f7-48c0-a0e8-48a15f391df3/202485617-ihale-kayit-numarali-dis-protez-hizmet-alimi-21-aylik-ihalesi http://kamubis.com/decisions/KIKDecision/10f7922b-8142-42c8-a5d2-d961e2e1faa2/202437549-ihale-kayit-numarali-yalova-guney-cevre-yolu-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/103fd12a-4690-4271-9f04-a54050d45081/202433953-ihale-kayit-numarali-cumhuriyet-fatih-ve-yeni-mahalleleri-yol-yapimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/a73d2331-86d8-400e-8ab3-ef739b268150/20231476967-ihale-kayit-numarali-malzemeli-yemek-pisirme-dagitimi-ve-sonrasi-isi-hizmeti-alimi-9-aylik-ihalesi http://kamubis.com/decisions/KIKDecision/4f18c02f-1178-410f-978d-23ac02430c6f/20231241906-ihale-kayit-numarali-kirklareli-kofcaz-kula-2-goleti-ve-iletim-hatti-ihalesi http://kamubis.com/decisions/KIKDecision/60ec4a30-df18-4fdc-b881-8662e71018f6/2024334792-ihale-kayit-numarali-enerji-iletim-hatlarina-bilgilendirme-levhalarinin-montaji-ihalesi http://kamubis.com/decisions/KIKDecision/9f25e853-a57b-49a1-9ff0-c178e0794d64/202454208-ihale-kayit-numarali-mamul-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/bb3a9015-acb3-45f4-803d-c3d6b4bea810/2024374526-ihale-kayit-numarali-karayollari-165-kangal-sube-sefligi-yollarinda-rutin-yol-bakim-ve-onarim-ile-kar-ve-buz-mucadelesi-yapilmasi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/d906dc5f-5efc-435a-9b57-2d2047117bbc/2024169107-ihale-kayit-numarali-karayollari-6-bolge-kayseri-mudurlugu-sinirlari-dahilindeki-muhtelif-guzergahlarin-kamulastirma-islemlerinin-yurutulmesi-ve-tamamlanmasi-danismanlik-isi-ihalesi http://kamubis.com/decisions/KIKDecision/e32c2625-6c17-41fc-84cd-b9c03fe0b6e9/2024485415-ihale-kayit-numarali-botas-suleymanbeysakarya-pig-istasyonu-revizyonunun-yapilmasi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/b90348a1-738d-496b-81e1-6c5bb86c4db8/2024296793-ihale-kayit-numarali-gezi-organizasyonlari-hizmet-alim-isi-ihalesi-ihalesi http://kamubis.com/decisions/KIKDecision/668e441f-d0ca-4620-986f-99514b1bf837/2024606679-ihale-kayit-numarali-arac-kiralama-konaklama-yemek-ve-binek-arac-kiralama-organizasyonu-ihalesi http://kamubis.com/decisions/KIKDecision/efe61897-8279-4414-a578-8ac55f961852/20231139386-ihale-kayit-numarali-4-dort-adet-romorkor-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/d795635f-ec86-40f8-b20a-cd619f047a0f/2024696838-ihale-kayit-numarali-diyaliz-hastalari-nakil-hizmeti-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/7d8ae287-74e4-462c-af87-363fd82e5670/2024551367-ihale-kayit-numarali-2-adet-arazoz-kiralama-isi-ihalesi http://kamubis.com/decisions/KIKDecision/1c4de97a-6e1a-4ca7-a602-ff54a6f27a9f/2024214828-ihale-kayit-numarali-2024-yili-kirkagac-sehzadeler-genclik-kampi-icin-ilkbahar-yaz-ve-sonbahar-kamplarinin-organizasyon-hizmeti-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/830788cb-e980-4757-a4f1-643df00d18f6/2024459595-ihale-kayit-numarali-9-kisimda-pilot-ve-teknisyen-ucus-ekibi-hazir-giyim-kiyafet-ve-techizat-ihalesi http://kamubis.com/decisions/KIKDecision/09f88cc8-18c6-4ae5-9ef9-7e0a14d35ad9/2024465463-ihale-kayit-numarali-14-kalem-kit-temini-ihalesi http://kamubis.com/decisions/KIKDecision/169531ec-ad56-4a0e-b94a-5b701df86e10/2024466480-ihale-kayit-numarali-24-aylik-idrar-laboratuvar-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/4f8f324c-8ff1-4ff6-802e-6d04ef96ab2d/2024457938-ihale-kayit-numarali-komur-ve-odun-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/d6d4018b-b889-4067-9608-d00f466eba43/2024435877-ihale-kayit-numarali-cihanbeyli-ilcesi-dogal-gaz-boru-hatti-projesi-ihalesi http://kamubis.com/decisions/KIKDecision/53302186-d34e-4f39-aaf9-40b5eec8373c/2024522986-ihale-kayit-numarali-yeni-parklarin-yapimi-ve-mevcut-parklarin-tadilati-ihalesi http://kamubis.com/decisions/KIKDecision/60c2ae74-b65f-4cb3-b8a3-39d835780325/2024654327-ihale-kayit-numarali-elazig-ili-7nci-paket-200-adet-hafif-celik-konut-p130-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/32ccc863-f7e9-4baa-a3ab-d1c68000e5a0/20231586768-ihale-kayit-numarali-rize-merkez-ortapazar-sahur-deresi-1-kisim-ihalesi http://kamubis.com/decisions/KIKDecision/88600afc-322b-432b-910b-552d41adfd03/20231154136-ihale-kayit-numarali-2024-yili-mudurlugumuz-ve-bagli-saglik-tesisleri-malzemeli-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/c99d0ebb-8c4f-4161-8967-702a742fcb2e/2024387851-ihale-kayit-numarali-hatay-mustafa-kemal-universitesi-hastanesi-12-aylik-01.06.2024-31.05.2025-tarihleri-arasi-malzeme-dahil-yemek-pisirme-dagitim-ve-sonrasi-hizmet-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/6ed1f165-4545-4abf-b8de-640524be53f4/2024134736-ihale-kayit-numarali-aydinlatma-malzemesi-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/4bc7448a-1aea-43d0-8176-03ae940df533/202478025-ihale-kayit-numarali-tubitak-gebze-yerleskesi-personel-tasima-servis-3-yillik-ihalesi http://kamubis.com/decisions/KIKDecision/e9e78fca-ec42-43d6-b856-ebe69fb5b36d/2024180704-ihale-kayit-numarali-1600000-puan-karsiligi-laboratuvar-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/052c71a8-132e-47a1-8073-8111dd5c9a17/2024196881-ihale-kayit-numarali-personel-tasima-ihalesi http://kamubis.com/decisions/KIKDecision/44359c27-f3f4-44f8-bf70-78a96a65de06/2024103408-ihale-kayit-numarali-mudurlugumuze-bagli-2-basamak-saglik-tesislerinin-ihtiyaci-olan-147-kalem-cerrahi-alet-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/0bea45dc-bffc-4df1-9ef0-35deb85ea8ce/2024434660-ihale-kayit-numarali-750000-yedi-yuz-elli-bin-adet-malzemeli-dort-cesit-yemek-ve-yarim-ekmekten-olusan-yemek-pisirme-dagitim-ve-sonrasi-hizmetleri-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/155e1086-7d32-42b4-80a8-81dd041033ee/20231328437-ihale-kayit-numarali-stadyum-sehir-hastanesi-tramvay-hatti-1inci-etap-yapimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/3fecf061-cda1-456a-a6b3-e17440106c6b/2024169602-ihale-kayit-numarali-2024-yili-huyuk-genclik-kampi-organizasyon-isi-ihalesi http://kamubis.com/decisions/KIKDecision/330b8c70-ac8e-4944-b95d-c59e5e3f33b0/20248744-ihale-kayit-numarali-hastanemiz-ihtiyaci-olan-25-kalem-22-kisim-patoloji-laboratuvari-malzemesi-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/a111b59d-087a-4e0a-a38a-c3008691f5fa/20231451568-ihale-kayit-numarali-antalya-icme-suyu-sebekesi-olcum-kontrol-veri-toplama-ve-sayisal-haberlesme-sistemi-montajli-mal-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/cfb092de-eacb-4f3a-9b7b-0aa3ca7cebd6/20231443669-ihale-kayit-numarali-edirne-merkezdeki-fakulte-yuksekokul-ve-meslek-yuksekokullarinda-okuyan-ogrenci-akademik-ve-idari-personel-icin-malzemeli-yemek-pisirme-dagitim-servis-ve-servis-sonrasi-hizmet-satin-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/d9d86978-17e9-4ad0-8517-e80aabbd20fa/20231467864-ihale-kayit-numarali-2024-yili-kuru-gida-ve-et-urunleri-ihalesi http://kamubis.com/decisions/KIKDecision/ece270a7-04a0-4ecf-b3ce-5672de6da4a9/20231460064-ihale-kayit-numarali-sivas-orman-fidanlik-sefligi-2024-yili-fidan-uretim-ve-bakim-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/c70c3834-258c-4c27-b555-9ddbd1ff1d3c/20231240106-ihale-kayit-numarali-2024-yili-personel-tasima-ihalesi http://kamubis.com/decisions/KIKDecision/2c98943f-9a1a-4cf9-861d-07a4012c6b10/20231306334-ihale-kayit-numarali-izmir-ili-menemen-ilcesi-atiksu-iletim-hatti-insaati-ihalesi http://kamubis.com/decisions/KIKDecision/802f7c89-cb3b-4fcd-a8c0-116d45120d42/20231211115-ihale-kayit-numarali-biyomedikal-cihazlar-icin-2024-yili-periyodik-bakim-ve-onarim-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/4a17b082-440e-4e60-8aae-d8a9d06296b9/20231393274-ihale-kayit-numarali-mudurlugumuze-bagli-halk-sagligi-laboratuvari-icin-sonuc-karsiligi-laboratuvar-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/48f17762-e592-4667-a1f8-f9d199362fc2/20231155034-ihale-kayit-numarali-idarenin-mutfaginda-hazirlanmak-uzere-hazir-yemek-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/cf031707-436b-48ec-ac7a-d97ebab8a092/2024382155-ihale-kayit-numarali-2024-yili-duzkoy-dogu-karadeniz-genclik-kampi-organizasyon-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/d1550368-097a-426b-ae1c-7eeb0d916954/2024194658-ihale-kayit-numarali-askale-aziziye-nenehatun-koprulu-kavsagi-arasi-erzurum-sehir-gecisi-kesimi-dahil-bsk-onarim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/5fe00b50-229f-4507-ab6b-7b15766e4d92/2024135993-ihale-kayit-numarali-akdeniz-ilcesi-32-derslikli-ataturk-anadolu-lisesi-ve-spor-salonu-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/91e30cac-2b64-4108-a14c-12c59b558366/2024336703-ihale-kayit-numarali-15-nisan-2024-31aralik-2024-tarihleri-arasi-personel-tasimaciligi-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/3d868c7b-33eb-466f-8df0-75b0c6d8d927/2024297579-ihale-kayit-numarali-park-ve-yesil-alanlarin-revizyonu-ile-peyzaj-duzenlemeleri-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/2424f7cd-963b-45ac-9e5f-bc1e18396654/2024334614-ihale-kayit-numarali-2024-yili-nebiyan-ve-doga-izcilik-kampi-organizasyonu-ihalesi http://kamubis.com/decisions/KIKDecision/1092ddba-4add-4290-924b-0eb08e867581/202444904-ihale-kayit-numarali-310-kisiye-365-gun-sure-ile-gunde-1-defa-113150-ogun-sicak-yemek-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/747d3078-aaca-46c2-8e5a-9f2c1d2405a0/2024280032-ihale-kayit-numarali-2024-yili-temizlik-basit-sarf-ve-kirtasiye-malzeme-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/61f3d28b-6f1a-42f6-b1e8-960466b7f468/2024475039-ihale-kayit-numarali-24-aylik-puan-usulu-kit-karsiligi-11-kisim-laboratuvar-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/d1d52c44-9ed7-48b8-9805-a402475b95fe/2024282781-ihale-kayit-numarali-piyano-malzemeleri-ihalesi http://kamubis.com/decisions/KIKDecision/914aabf5-7133-4d83-b60d-e8450cf1414a/20231595380-ihale-kayit-numarali-edirne-ipsala-enez-ilceleri-celtik-sahalari-yol-ve-eksik-imalatlarin-yapimi-ihalesi http://kamubis.com/decisions/KIKDecision/116cab22-9568-4aea-9815-2ef2fcee539e/2024391336-ihale-kayit-numarali-agri-il-saglik-mudurlugune-bagli-saglik-tesislerinin-ihtiyaci-olan-24-aylik-sonuc-karsiligi-puana-dayali-makro-elisa-laboratuvar-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/5c7930ce-20c1-4a75-9d1c-4177a65678c2/2024338070-ihale-kayit-numarali-alo-171-sigara-biraktirma-danisma-hatti-ve-alo-191-uyusturucu-ile-mucadele-danisma-ve-destek-hatti-hizmeti-alimi36-aylik-ihalesi http://kamubis.com/decisions/KIKDecision/ca941588-1e59-4383-a1c2-6fdb6a2f4092/20221461229-ihale-kayit-numarali-diyaliz-hasta-tasima-hizmeti-alimi-24-aylik-ihalesi http://kamubis.com/decisions/KIKDecision/bbe79ef2-8f1a-4499-8079-8b868c467e20/2024303999-ihale-kayit-numarali-karayollari-18-bolge-mudurlugu-181-kars-182-kagizman-183-ardahan-ve-184-igdir-sube-seflikleri-sinirlari-dahilinde-sathi-kaplama-yapilmasi-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/a53ed938-60bc-4940-a986-de08a1a4c702/2024269242-ihale-kayit-numarali-mudurlugumuze-bagli-halk-sagligi-laboratuvarinin-ihtiyaci-olan-24-ay-sureli-sonuc-karsiligi-laboratuvar-hemoglobin-varyant-analizi-testi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/441a067c-da16-4cf3-840f-7d9188fda438/2024562238-ihale-kayit-numarali-tapu-ve-kadastro-genel-mudurlugu-personeli-icin-malzemeli-yemek-hizmeti-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/405bb503-00aa-428b-a703-03b1c265a192/202444305-ihale-kayit-numarali-2-yillik-malzeme-dahil-yemek-pisirme-ve-dagitim-hizmeti-temini-ihalesi http://kamubis.com/decisions/KIKDecision/4661e8b0-bf40-4144-a4f0-6c48e83da9ab/20231125678-ihale-kayit-numarali-tibbi-sarf-malzemeleri-ihalesi http://kamubis.com/decisions/KIKDecision/04bfb4d7-76f1-4aea-8a89-2852e7358d70/20231434780-ihale-kayit-numarali-ktu-farabi-hastanesi-personel-tasima-isi-hizmet-alimi-isi-9-ay-ihalesi http://kamubis.com/decisions/KIKDecision/2c4c2ae3-4be9-47b7-b998-6f4677c317d7/202413435-ihale-kayit-numarali-30000000-puan-karsiligi-laboratuvar-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/f2024c52-277b-4211-9e72-18f2f329bb37/20231310558-ihale-kayit-numarali-2024-yili-malzemeli-yemek-dagitim-ve-sonrasi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/5cdbfd63-2f53-4a99-8c54-516a443c7717/20231181182-ihale-kayit-numarali-sinop-universitesi-merkezi-kutuphane-binasi-yapimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/e9a5d071-ab79-4441-a5a3-c4f8ec84704d/20231583545-ihale-kayit-numarali-bilgisayar-ve-cevre-birimleri-temini-ile-veri-depolama-unitesi-ve-veri-depolama-yonetimi-yazilimi-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/e5e62611-ab9a-4d21-a7ab-9beaa9f8bdd6/20231384646-ihale-kayit-numarali-karayollari-11.-bolge-mudurlugune-bagli-peyzaj-alanlarindaki-agac-cali-cim-ve-park-alanlarinin-bakimlarinin-kismi-zamanli-yapilmasi-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/8109fcc0-3aa5-451d-96c6-01b4927fe85e/2023839470-ihale-kayit-numarali-sanliurfa-merkez-sirrin-deresi-ve-yan-kollari-1.kisim-ihalesi http://kamubis.com/decisions/KIKDecision/440b57f8-1bca-4ede-9de9-044f73e1549f/20231344823-ihale-kayit-numarali-tiyatro-ve-sanatsal-etkinlikler-kapsaminda-ihtiyac-duyulan-organizasyon-kuru-temizleme-ve-basili-materyal-hizmet-alim-ihalesi http://kamubis.com/decisions/KIKDecision/e961f379-c482-4f7d-9e37-e745949ddb9b/2024411923-ihale-kayit-numarali-iller-bankasi-as-gaziantep-bolge-mudurlugu-hizmet-binasi-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/5f85af0d-c0fd-491e-998c-741bcd2c7ef9/20231277833-ihale-kayit-numarali-bursa-karacabey-golecik-arazi-toplulastirma-ve-tarla-ici-gelistirme-hizmetleri-projesi-ihalesi http://kamubis.com/decisions/KIKDecision/27f568d8-8481-4c9d-9fd0-6dc67eaf5045/20231167307-ihale-kayit-numarali-kamu-iscisi-kiyafet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/8da13285-3d33-4e1f-84a4-3177b28fb8e9/20231310558-ihale-kayit-numarali-2024-yili-malzemeli-yemek-dagitim-ve-sonrasi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/0cff3850-a803-4e59-a442-098369eed425/202410502-ihale-kayit-numarali-is-sagligi-ve-guvenligi-hizmet-alim2024-yili-icin-ihalesi http://kamubis.com/decisions/KIKDecision/46380e94-fa8c-4a4c-8734-21504bcdded1/20231411031-ihale-kayit-numarali-2024-yili-mefrusat-malzemesi-alimi-ihalesi-ihalesi http://kamubis.com/decisions/KIKDecision/9f3a5588-993d-43d4-bada-5c1662e08894/2024410542-ihale-kayit-numarali-kiziltepe-jandarma-toki-lojmanlari-cati-bakim-onarim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/8810490b-f737-4155-9988-cdfcae1a03bb/20231258981-ihale-kayit-numarali-servis-kiralama-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/ac0b45e2-0277-4684-b0f4-2f95705838af/2024581812-ihale-kayit-numarali-motorlu-kurye-12-ay-sureli-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/313e2836-f99d-413d-9b4d-28f9a4223250/202444305-ihale-kayit-numarali-2-yillik-malzeme-dahil-yemek-pisirme-ve-dagitim-hizmeti-temini-ihalesi http://kamubis.com/decisions/KIKDecision/ad8faebd-4241-4975-bc0c-fa3f581f2a5d/20231460721-ihale-kayit-numarali-malzeme-dahil-yemek-pisirilmesi-dagitilmasi-ve-yemekhanelerin-temizlenmesi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/ff04bc1f-1693-433f-811b-36bd5f672515/20231215862-ihale-kayit-numarali-elektrik-enerjisi-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/8b239374-6afc-4fb7-b574-a3b9cf8b3235/2024304588-ihale-kayit-numarali-2024-yili-istanbul-geneli-mezarliklarinda-revizyon-cevre-duzenlemesi-parselasyon-lahit-ve-mezar-ust-yapisi-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/d5447519-caef-4d09-9cb1-9b9814aaaa5b/20231399860-ihale-kayit-numarali-balikesir-universitesi-ogrenci-ve-personeline-sunulmak-uzere-hazir-yemek-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/40fe96eb-f811-4d1d-bb23-a370ee6072d8/2024304588-ihale-kayit-numarali-2024-yili-istanbul-geneli-mezarliklarinda-revizyon-cevre-duzenlemesi-parselasyon-lahit-ve-mezar-ust-yapisi-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/7a6e3d3d-ae44-4fdb-b0e8-1527bc9921f8/202472455-ihale-kayit-numarali-nevsehir-icmesuyu-isale-hatti-1-kisim-ihalesi http://kamubis.com/decisions/KIKDecision/04986c34-8be8-404e-9a63-f4e79ca8d3ff/2024491121-ihale-kayit-numarali-sodyum-hipoklorit-ihalesi http://kamubis.com/decisions/KIKDecision/4a0c433b-f0b2-409a-81c1-1a2280c5d339/20231515841-ihale-kayit-numarali-valilik-ve-yatirim-izleme-ve-koordinasyon-baskanligi-hizmetlerinde-12-oniki-ay-sure-ile-kullanilmak-uzere-surucusu-ve-yakiti-idareye-ait-15-adet-muhtelif-arac-kiralanmasi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/7c2f1ed9-8108-4158-827d-2cc5aebd981a/2024632059-ihale-kayit-numarali-marmara-universitesi-yemekhanelerine-01072024-30062025-tarihleri-arasi-1400000-adet-malzeme-dahil-4-kap-yemek-hizmeti-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/9b6663b3-f6fa-487a-aa73-4a34d2a6e4fe/2024528269-ihale-kayit-numarali-01072024-30062025-tarihleri-arasi-personel-servis-tasimaciligi-ihalesi http://kamubis.com/decisions/KIKDecision/975618ca-5e31-418e-9516-1152b78bf08c/2024457763-ihale-kayit-numarali-marmara-universitesi-yemekhanelerine-01072024-30062025-tarihleri-arasi-1600000-adet-malzeme-dahil-4-kap-yemek-hizmeti-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/8d7ea8e4-4de9-4abd-9941-141fb3a13ad9/2024558740-ihale-kayit-numarali-01-temmuz-2024-30-haziran-2025-universite-disinda-yemek-pisirme-universiteye-tasima-dagitim-ve-sonrasina-iliskin-hizmet-alim-ihalesi-ihalesi http://kamubis.com/decisions/KIKDecision/b2d72ff3-5120-4cc6-bb17-3780e5384109/2024301572-ihale-kayit-numarali-canakkale-onsekiz-mart-universitesi-ogrenci-ve-personeli-icin-malzeme-dahil-tasimali-servise-hazir-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/db627f94-f900-4724-b18c-e711d21190aa/20231207946-ihale-kayit-numarali-sivas-merkez-haydarli-goleti-insaati-ihalesi http://kamubis.com/decisions/KIKDecision/2d4a93fd-55ea-427f-a9cb-925d3ddcaad5/2024242316-ihale-kayit-numarali-rize-ili-merkez-ilcesi-millet-bahcesi-ile-millet-bahcesine-ait-sosyal-donatilar-insaatlari-ile-altyapi-ve-cevre-duzenlemesi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/5058065f-7ae1-4f0c-b936-00ffd74b5978/2024509703-ihale-kayit-numarali-yalova-universitesi-ogrenci-ve-personeli-icin-malzemeli-yemek-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/077eb4aa-d931-4bec-9e80-e57f6b956b7a/20231586768-ihale-kayit-numarali-rize-merkez-ortapazar-sahur-deresi-1-kisim-ihalesi http://kamubis.com/decisions/KIKDecision/f445e58d-ad6b-4bec-92a6-d79c61e9f53a/2024594278-ihale-kayit-numarali-malatya-ili-29uncu-paket-110-adet-hafif-celik-konut-p155-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/76fb353b-3253-43d3-b3e7-1885c992743e/2024147761-ihale-kayit-numarali-mikrobiyoloji-lab.-parazitoloji-lab.-ve-kan-bankasi-uniteleri-ihtiyaci-94-kalem-tibbi-sarf-malzeme-ihalesi http://kamubis.com/decisions/KIKDecision/9ffe8f14-4e4b-49e5-83b9-d7f2dafa3d9b/2024309422-ihale-kayit-numarali-khhb-1-4-kalem-cihaz-karsiligi-hasta-basi-test-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/a9b44e1b-ca68-4156-81e0-8a6120f78356/20231268949-ihale-kayit-numarali-sanliurfa-bozova-pompaj-sulamalari-tahliye-kanallari-ve-sanat-yapilari-insaati-ihalesi http://kamubis.com/decisions/KIKDecision/395c07b5-3ef4-45e0-9a92-22bd09114db7/2024180993-ihale-kayit-numarali-800000-puan-karsiligi-laboratuvar-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/1e89e10d-2b51-4c83-adc7-46a696be243e/2024234535-ihale-kayit-numarali-goksu-sulama-birligine-ait-sulama-kanallarinin-2024-2025-yili-elle-rusubat-temizligi-bakim-onarim-takip-ve-ilaclama-isi-ihalesi http://kamubis.com/decisions/KIKDecision/4b602adf-4bb0-4947-abc4-f47dc0235703/2024198870-ihale-kayit-numarali-13.-bolge-mudurlugu-genelinde-kalkan-fethiye-2blhd-yolu-korkuteli-cavdir-ayr-fethiye-kalkan-ayr-yolu-manavgat-alanya-ayr-akseki-3blhd-yolu-burdur-tefenni-cavdir-yolu-ve-muhtelif-kesimlerde-enerji-nakil-hatlarinin-deplasesi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/3bb01b7e-9c7e-48e1-8ed1-d94e2c261f9d/20231155034-ihale-kayit-numarali-idarenin-mutfaginda-hazirlanmak-uzere-hazir-yemek-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/fc058cb1-cfbb-4d5c-b2d6-6b30189cfc60/2024232125-ihale-kayit-numarali-cagri-merkezi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/9c130cd3-b634-4be6-9a89-763ab971f5eb/20231154136-ihale-kayit-numarali-2024-yili-mudurlugumuz-ve-bagli-saglik-tesisleri-malzemeli-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/fc31400c-28e9-417c-9572-45993486cc8c/2024246947-ihale-kayit-numarali-bucak-cevre-yolu-km0000-9277-arasi-toprak-isleri-sanat-yapilari-ve-bsk-ustyapi-isleri-insaati-isi-ihalesi http://kamubis.com/decisions/KIKDecision/6ab7271a-6e3a-4725-b0fd-acdbdd583afb/2024252034-ihale-kayit-numarali-3-kisim-arac-kiralama-ve-hemodiyaliz-hasta-tasima-hizmet-alimi-ihalesi-ihalesi http://kamubis.com/decisions/KIKDecision/c17cbcbd-d0ae-4b98-aa29-19c98c104c3f/202436178-ihale-kayit-numarali-istanbul-ili-tuzla-ilcesi-aydinli-mahallesi-632-adet-konut-ve-6-adet-dukkan-insaatlari-ile-altyapi-ve-cevre-duzenlemesi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/f366fbc8-cbc8-4d4f-81a4-0a180b45688a/2024398235-ihale-kayit-numarali-ceylanpinar-tarim-isletmesi-mudurlugu-tohum-hazirlama-ve-muhtelif-tarim-iscilikleri-hizmet-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/0914c25c-966d-449e-8a3d-ec7ad9bb50cb/2024135489-ihale-kayit-numarali-universitemiz-personel-ve-ogrencilerinin-2024-yili-icerisinde-turkiye-genelinde-yapacaklari-sehirici-ve-sehirlerarasi-teknik-gezileri-ile-sosyal-kulturel-ve-sportif-faaliyetler-icin-arac-kiralama-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/f139403f-8594-4ef7-99ff-27433f8e3dc7/2024341318-ihale-kayit-numarali-adanaosmaniyemersin-bolgesi-12-ay-sure-ile-personel-tasima-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/ee8f1454-ced7-4d72-85e7-4ebb92867295/2024193157-ihale-kayit-numarali-2024-yili-vefa-yasli-evde-bakim-programi-ihalesi http://kamubis.com/decisions/KIKDecision/5da8f3c1-5ce6-495d-b3f1-dead6121abbe/2024491220-ihale-kayit-numarali-izmir-orman-bolge-mudurlugu-10-isletme-mudurlugu-demirbaslarinda-kayitli-hizmet-vasitalari-ve-is-makinalarinda-kullanilmak-uzere-cesitli-ebatlarda-lastik-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/cde67ba3-186b-4e1d-93a9-97624f9ed28f/20231174137-ihale-kayit-numarali-usak-huzurevi-yasli-bakim-rehabilitasyon-merkezi-mudurlugu-ve-usak-engelsiz-yasam-bakim-rehabilitasyon-ve-aile-danisma-merkezi-mudurlugune-2024-yili-12-ay-sureli-mamul-yemek-alimi-dagitimi-ve-servis-hizmeti-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/93032584-e1a3-4ed4-976b-757d8dc8b0f6/20231221251-ihale-kayit-numarali-il-mudurlugumuz-bunyesinde-kullanilmak-uzere-kuru-gida-et-urunleri-meyve-sebze-ve-unlu-mamulleri-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/f1fc2849-220b-45b0-ba56-0aef74e72006/2024176644-ihale-kayit-numarali-yabancilara-yonelik-sosyal-uyum-yardimlari-programi-ysuy-kapsaminda-822-personel-calistirmaya-dayali-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/c5ba83c7-66d8-4523-bf79-236dd3c6ef93/2024176644-ihale-kayit-numarali-yabancilara-yonelik-sosyal-uyum-yardimlari-programi-ysuy-kapsaminda-personel-calistirmaya-dayali-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/e72960ce-9a0e-4123-bb6e-a83b317bc5ee/2024425916-ihale-kayit-numarali-cevre-koruma-ve-kontrol-dairesi-baskanligi-cevre-koruma-ve-kontrol-sube-mudurlugune-insektisit-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/13fc4afb-6935-4eb3-935c-993f7ceb32c6/20231580956-ihale-kayit-numarali-kahramanmaras-onikisubat-kurucaova-ve-tekir-mahalleleri-tekir-cayi-bogazkavak-ve-kandil-dereleri-taskin-koruma-ihalesi http://kamubis.com/decisions/KIKDecision/4d1ce090-8534-4802-9a2b-1ac2403023ac/2024278531-ihale-kayit-numarali-2024-temmuz-2024-aralik-malzeme-dahil-mamul-yemek-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/03313e7a-5d46-407f-8c22-8ac7ddc34e23/2024213691-ihale-kayit-numarali-karayollari-14.-bursa-bolge-mudurlugu-yol-agindaki-devlet-ve-il-yollarinda-2-nolu-sathi-kaplama-santiye-calismalarinda-kamyon-ve-traktor-calistirilmasi-trafik-tedbirlerinin-alinmasi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/f8331526-1db3-46db-992c-d50cb414d087/20231272708-ihale-kayit-numarali-dsi-6-bolge-mudurlugu-2024-yili-is-sagligi-ve-guvenligi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/35308904-7bf0-477b-83c3-31de610ba505/2024158426-ihale-kayit-numarali-afsin-elbistan-b-termik-santrali-isletme-mudurlugu-ihtiyaci-2-yil-sure-ve-209-kisiyle-santral-sahasi-temizlik-hizmet-ihalesi http://kamubis.com/decisions/KIKDecision/fdec1238-8b82-4a0d-b7d6-29a7ead3ca31/202463433-ihale-kayit-numarali-37-kalem-kaset-torba-ve-kompakt-filtre-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/57078f80-ffed-42e1-976b-edb925aeb3f5/2024457965-ihale-kayit-numarali-calisan-tasima-hizmeti-temini-isi-ihalesi http://kamubis.com/decisions/KIKDecision/e4b86164-8b6d-4c04-a6f6-c44f479da6ff/20231516494-ihale-kayit-numarali-29-nisan-2024-25-nisan-2025-tarihleri-arasi-960000-ogun-aydin-merkez-ve-ilce-birimler-ogrenci-ve-personel-icin-malzemeli-yemek-hazirlama-dagitim-ve-sonrasi-hizmetleri-alimi-ihalesi-ihalesi http://kamubis.com/decisions/KIKDecision/256a03d6-2417-431c-8ee3-f0d313adc464/2024374526-ihale-kayit-numarali-karayollari-165-kangal-sube-sefligi-yollarinda-rutin-yol-bakim-ve-onarim-ile-kar-ve-buz-mucadelesi-yapilmasi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/ce35127c-643b-4f12-b678-449f93db1ba7/2024133717-ihale-kayit-numarali-sakarya-sinirlari-icinde-muhtelif-mahallelerde-drenaj-kanali-bakim-ve-onarimi-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/f7b18bda-7ed6-4bfb-a169-35055b7aa99c/2024156125-ihale-kayit-numarali-24-aylik-malzemeli-yemek-pisirme-dagitim-ve-sonrasi-hizmeti-temini-ihalesi http://kamubis.com/decisions/KIKDecision/b3a41b5e-984e-4343-aa9b-e7a62899a57c/2024149691-ihale-kayit-numarali-antalya-dosemealti-devlet-hastanesi-icin-malzeme-dahil-yemek-pisirme-dagitim-ve-sonraki-hizmetler-24-aylik-ihalesi http://kamubis.com/decisions/KIKDecision/e1f7d421-e6de-4df6-bbb9-9378e8adbfb3/20231174137-ihale-kayit-numarali-usak-huzurevi-yasli-bakim-rehabilitasyon-merkezi-mudurlugu-ve-usak-engelsiz-yasam-bakim-rehabilitasyon-ve-aile-danisma-merkezi-mudurlugune-2024-yili-12-ay-sureli-mamul-yemek-alimi-dagitimi-ve-servis-hizmeti-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/43f5933e-5942-4fc2-abd6-b54740fec6be/202478025-ihale-kayit-numarali-tubitak-gebze-yerleskesi-personel-tasima-servis-3-yillik-ihalesi http://kamubis.com/decisions/KIKDecision/c48440a6-1068-4528-bf6c-0b76d36368c2/2024345246-ihale-kayit-numarali-5inci-ana-bakim-fabrika-mudurlugu-1-3-ve-4-nolu-isi-merkezlerine-gaz-hatti-cekilmesi-kara-havacilik-komutanligi-icin-uc-birakilmasi-ve-aviyonik-binasi-tabldot-kismi-mutfak-biriminin-dogalgaz-baglanti-altyapisinin-aykome-bedeli-dahil-yapilmasi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/1e138da7-1ed3-4919-88a9-bf8cb65e9390/202422077-ihale-kayit-numarali-bursa-yalova-1bolge-hududu-devlet-yolu-bitumlu-sicak-karisim-onarim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/d8eca988-2efd-4716-85ec-9b003cb4c3a6/2024444091-ihale-kayit-numarali-karayollari-13.-bolge-mudurlugu-yol-aginda-muhtelif-kesimlerde-sanat-yapisi-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/68bada8d-89df-44f9-8deb-c6e8125b35d1/20231181182-ihale-kayit-numarali-sinop-universitesi-merkezi-kutuphane-binasi-yapimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/f58baff9-59c8-4983-8806-5d0f81c667dd/2024492121-ihale-kayit-numarali-10-aylik-5-kisim-cesitli-gida-malzemesi-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/a10df6e4-645e-4b57-940a-f01eb2b61826/20231155034-ihale-kayit-numarali-idarenin-mutfaginda-hazirlanmak-uzere-hazir-yemek-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/16f8a8a6-0e5b-41ec-8515-73dee58d1e9e/2024284110-ihale-kayit-numarali-mudurlugumuze-bagli-bati-ilceleri-toros-devlet-hastanesi-ve-tarsus-devlet-hastanesi-18-aylik-10-kisim-puana-dayali-sonuc-karsiligi-tibbi-laboratuvar-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/8ac17907-9305-405f-b229-bdc63fcd3ec1/2023515125-ihale-kayit-numarali-karayollari-1.-bolge-mudurlugu-sorumlulugundaki-anadolu-otoyolu-camlica-giseler-duzce-gumusova-arasindaki-otoyol-o-4-ve-baglanti-yollarindaki-sanat-yapilari-drenaj-sistemleri-ile-sahalarinin-temizlik-bakim-onarim-islerinin-yapilmasi-ihalesi http://kamubis.com/decisions/KIKDecision/d69e87bf-fa99-482d-b683-6634f60c9b40/20231189625-ihale-kayit-numarali-2024-yili-mamul-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/8d4cd11d-f949-48bf-8af5-f4d34b981b57/2024140960-ihale-kayit-numarali-ysey-projesi-kapsaminda-saglanacak-hizmetlerin-etkin-ve-verimli-bir-sekilde-yurutulmesine-iliskin-231-adet-arac-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/4fc9e0fb-d170-47ad-b903-6d81c2e04817/2024165932-ihale-kayit-numarali-x-ray-bagaj-kontrol-cihazi-mevcut-x-ray-cihazlarinin-modernizasyonu-kapali-devre-video-yonetim-sistemi-kurulmasi-turnike-sistemleri-alimlari-ihalesi http://kamubis.com/decisions/KIKDecision/50974355-a54f-400a-927e-a3e1a4684a0e/2024107771-ihale-kayit-numarali-ankara-vakiflar-bolge-mudurlugu-asevinde-sicak-yemek-hazirlama-ve-dagitimi-ihalesi http://kamubis.com/decisions/KIKDecision/b0d853ff-7262-44b3-b453-61cbde8a6e77/20231204401-ihale-kayit-numarali-37-kalem-biyomedikal-sarf-malzeme-ihalesi http://kamubis.com/decisions/KIKDecision/8bfd141a-83f2-45bf-845e-e77c367685b8/2024243487-ihale-kayit-numarali-lapseki-4-derslikli-anaokulu-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/691bb49e-8875-4439-af2c-a4c469941106/202485934-ihale-kayit-numarali-cobanbey-gumruk-mudurlugu-2024-yili-personel-servisi-kiralama-ihalesi http://kamubis.com/decisions/KIKDecision/1231dbdd-8da7-4c2b-abbd-0c336d350194/2024134495-ihale-kayit-numarali-bolge-mudurlugumuze-bagli-kahramanmaras-isletme-bakim-mudurlugu-sorumluluk-sahasinda-bulunan-16-adet-154-kvenerji-iletim-hatlari-direkleri-arasindaki-agaclarin-kesim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/11558917-4987-403e-9ae9-bf247d3d1477/20231154136-ihale-kayit-numarali-2024-yili-mudurlugumuz-ve-bagli-saglik-tesisleri-malzemeli-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/b602f5ad-0bbc-493a-8525-bf93182ea8f0/202435156-ihale-kayit-numarali-mudurlugumuze-bagli-saglik-tesislerine-ait-20-ay-sureli-10-kisim-sonuc-karsiligi-laboratuvar-biyokimya-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/197662ea-2874-4a1e-84b8-8a9a566dd4f2/2024107771-ihale-kayit-numarali-ankara-vakiflar-bolge-mudurlugu-asevinde-sicak-yemek-hazirlama-ve-dagitimi-ihalesi http://kamubis.com/decisions/KIKDecision/3ef5390e-cd25-4a85-9235-902f450faecd/2024168403-ihale-kayit-numarali-masa-ve-sandalye-satin-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/f07e91da-218e-49bb-b3f0-d5f0ccfacf20/2023894949-ihale-kayit-numarali-diyarbakir-sulama-tesisleri-koruyucu-guvenlik-tedbirleri-ihalesi http://kamubis.com/decisions/KIKDecision/75655f57-c5b6-41a7-a654-9d5325fca372/2024353718-ihale-kayit-numarali-8-ay-sureyle-01052024-31122024-izmir-bolge-mudurlugune-bagli-izmir-ve-balikesir-illeri-isyerlerine-ait-arac-kiralama-hizmet-alimi-akaryakit-haric-ihalesi http://kamubis.com/decisions/KIKDecision/869f81ad-9435-4d00-a836-6987adbcff44/20231210453-ihale-kayit-numarali-karayollari-14.-bolge-mudurlugu-ve-bagli-isyerleri-ile-kamu-ozel-sektor-ortakligi-bolge-mudurlugu-ve-bagli-isyerlerinde-is-sagligi-ve-guvenligi-kismi-sureli-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/e2fd8940-923f-4054-8030-133e565e0357/20231344738-ihale-kayit-numarali-lise-ve-universite-giris-sinavlarina-hazirlanan-ogrencilere-dijital-kaynak-destegi-yazilimi-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/dba14289-6f4d-4e3a-be49-b182d2ffe713/2024167056-ihale-kayit-numarali-seah-grubu-24-aylik-malzemeli-yemek-hazirlama-dagitim-ve-sonrasi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/6bee8437-5d40-4c26-9c5c-af7425df1c19/2024186298-ihale-kayit-numarali-muhtelif-arac-kiralama-ihalesi http://kamubis.com/decisions/KIKDecision/fd6d6527-a806-43f9-a261-d76306703c5e/20231154136-ihale-kayit-numarali-2024-yili-mudurlugumuz-ve-bagli-saglik-tesisleri-malzemeli-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/cbe00d43-bfe8-4f61-94ac-d1a9f4d05f06/20231344699-ihale-kayit-numarali-laboratuvar-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/3e1921ca-e217-4a4c-ad43-368ae98aeea2/20231598420-ihale-kayit-numarali-pirinclik-depo-2024-yili-orman-emvali-istifleme-isi-ihalesi http://kamubis.com/decisions/KIKDecision/5eddd19c-2749-4a7e-858a-53cfc160b06a/2024194658-ihale-kayit-numarali-askale-aziziye-nenehatun-koprulu-kavsagi-arasi-erzurum-sehir-gecisi-kesimi-dahil-bsk-onarim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/34916dd6-c3fa-4d5f-b99d-f7acc6c58102/2024181086-ihale-kayit-numarali-nigde-agaclandirma-ve-toprak-muhafaza-sefligi-camardi-yenikoy-toprak-muhafaza-ve-erozyon-kontrolu-uygulama-proje-sahasinda-arazi-hazirligi-ve-tel-cit-ihata-yapimi-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/dc57350c-ff35-4342-a740-76cfc59f93ff/2024162969-ihale-kayit-numarali-mudurlugumuze-bagli-saglik-tesislerine-ait-20-ay-sureli-14-kisim-sonuc-karsiligi-laboratuvar-mikrobiyoloji-hizmet-alimi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/58563001-e321-4580-944c-4b8dba718899/2024116657-ihale-kayit-numarali-malzemeli-yemek-hazirlama-ve-sonrasi-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/93f94546-fd9a-44c1-8f20-49a44e813d3b/2024581523-ihale-kayit-numarali-vektorle-mucadelede-kullanilacak-arac-kiralama-ve-biyosidal-ilac-alim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/461b5761-ee0e-4cae-80ac-0143e3fc71f4/2024282076-ihale-kayit-numarali-gursu-112-acil-saglik-hizmetleri-istasyonu-yapim-isi-ihalesi http://kamubis.com/decisions/KIKDecision/84556934-0527-4999-a44c-bde724659c78/20231595389-ihale-kayit-numarali-edirne-meric-ilcesi-celtik-sahalari-yol-ve-eksik-imalatlarin-yapimi-ihalesi http://kamubis.com/decisions/KIKDecision/ccf5920f-7f63-475a-a86c-7674b4db6815/2024611997-ihale-kayit-numarali-fabrikamiz-ham-fabrika-rafineri-ve-kazan-dairesi-kaynak-isleri-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/b7830884-3cc6-4de6-811d-4b4cf6b2b6ce/2024499014-ihale-kayit-numarali-40-kalem-yas-sebzemeyve-alimi-01062024-31122024-tarihleri-arasi-ihalesi http://kamubis.com/decisions/KIKDecision/6d5e8e6f-3229-454f-a982-10c32758993c/2024270344-ihale-kayit-numarali-2024-yili-laboratuvar-numune-transferi-kurye-hizmet-alimi-ihalesi http://kamubis.com/decisions/KIKDecision/e56c35a3-a060-47f5-be28-06c7b2847f7e/2024594021-ihale-kayit-numarali-universitemiz-akademik-ve-idari-personeli-ve-ogrencilerimiz-icin-01072024-tarihinden-30062025-tarihine-kadar-toplamda-500000-ogun-adet-4-kaptan-olusan-tasimali-servise-hazir-yemek-hizmeti-ihalesi http://kamubis.com/decisions/KIKDecision/6973ab97-69ad-4fbd-8516-ba0a0987f9b9/2024256093-ihale-kayit-numarali-mersin-sorgun-baraji-sulamasi-ikmali-ihalesi http://kamubis.com/decisions/KIKDecision/0bdda225-e125-4993-9717-5dd6a541c588/2024392451-ihale-kayit-numarali-ankara-aile-ve-sosyal-hizmetler-il-mudurlugumuze-bagli-kizilcahamam-huzurevi-mud.-gicik-huzurevi-mud.-ataturk-codem-ile-cekoma-bagli-cokim-ile-kadin-konukevi-mudurluklerinin-2024-yili-6-aylik-temmuz-aralik-mamul-yemek-ihalesi http://kamubis.com/decisions/KIKDecision/f96ff011-99d0-4781-95a7-bb9f4976aaae/2024524477-ihale-kayit-numarali-kayseri-ili-sariz-ilcesi-kizilpinar-mahallesi-2-etap-178-adet-konut-1-adet-2-dukkanli-ticaret-merkezi-insaati-ile-altyapi-ve-cevre-duzenlemesi-isi-ihalesi http://kamubis.com/decisions/KIKDecision/af7db592-c9f3-496f-90b0-0c3c89a09a0d/2024578961-ihale-kayit-numarali-2024-yili-laboratuvar-numune-transferi-kurye-hizmet-alimi-ihalesi http://kamubis.com/decisions/JudicialDecision/fb4116c1-a52f-4753-98b8-d2656660acf7/anayasa-mahkemesi-13122022-tarih-ve-2022125-e-2022162-k-sayili-karari http://kamubis.com/decisions/JudicialDecision/3c06fae6-f5e4-45fa-be34-c8f434b63e9d/sosyal-denge-tazminati-odenmesi http://kamubis.com/decisions/JudicialDecision/4adf1b86-01ea-4a58-a532-dff89198b67d/profesyonel-spor-kuluplerine-yardim http://kamubis.com/decisions/JudicialDecision/9028a830-9d34-485d-96c3-bebfb86d4528/belediye-encumeni-tarafindan-kiymet-takdir-komisyonunca-belirlenen-tahmini-degerin-altinda-tasinmaz-satisi-yapilmasi-sonucu-olusan-kamu-zararina-sebebiyet-verildigi-hk. http://kamubis.com/decisions/JudicialDecision/e5dfca64-7a7d-42fb-beff-ef6fef8bf2a2/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/0a85990e-14ef-4a2d-9249-0c993d964380/isin-bitim-tarihinin-havanin-fen-noktasindan-calismaya-uygun-olmadigi-doneme-denk-gelmesi-halinde-yapilacak-uygulama http://kamubis.com/decisions/JudicialDecision/3c76b561-b16e-490f-8930-1aae5540fc71/sosyal-guvenlik-prim-ve-vergi-borcu-bulunmasi-nedeniyle-sozlesme-imzalayamayan-istekli-hakkinda-yasaklilik-karari-verilmesi-hususu http://kamubis.com/decisions/JudicialDecision/cf6c0184-7843-4c33-9551-3ab7f4d7969a/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/9e872cbe-861f-464d-81e8-fab35d911f1a/artirimli-fiyat-farkinda-is-programina-uygunluga-dikkat-edilmeksizin-gerceklestirilen-odemeler-... http://kamubis.com/decisions/JudicialDecision/5701b991-3264-4986-ad19-b2ae0e5e64cd/mali-hizmetler-mudurlugu-kadrosuna-vekalet-eden-personele-vekalet-ettigi-kadro-icin-asilde-aranan-tu.. http://kamubis.com/decisions/JudicialDecision/d7d46a03-9d91-4f2d-8345-ecf132066b0b/temizlik-isleri-mudurlugu-kadrosuna-vekalet-eden-personele-vekalet-ettigi-kadro-icin-asilde-aranan-t.. http://kamubis.com/decisions/JudicialDecision/4fb792bc-6d3c-4b65-9c9e-937faff2cf9e/zabita-memuru-kadrosunda-bulunup-fiilen-zabita-memurlugu-yapmayan-personele-aylik-maktu-fazla-calis.. http://kamubis.com/decisions/JudicialDecision/b2eb81ab-82a3-4762-a821-2a48feea2960/revize-birim-fiyat-...-ilce-sinirlari-dahilinde-bulunan-mahalle-bahceleri-park-ve-spor-alanlar.. http://kamubis.com/decisions/JudicialDecision/0c5ff874-b6ea-43c4-bb29-c92513119e52/ek-fiyat-farki-...-ilce-sinirlari-dahilinde-bulunan-mahalle-bahceleri-park-ve-spor-alanlarinda-.. http://kamubis.com/decisions/JudicialDecision/5b884164-9a61-4611-87a8-b6e1a939857c/muhtarlarin-esleri-ve-cocuklarinin-da-katilim-sagladigi-egitim-semineri-duzenlenmesi-belediye-sini.. http://kamubis.com/decisions/JudicialDecision/cdffd1ba-19ce-4c8e-8ddc-54728030862f/unvan-degisiklige-sinavina-girmeden-ozel-kalem-mudurlugunden-muhendis-kadrosuna-atanma-...-beledi.. http://kamubis.com/decisions/JudicialDecision/4c41b2c9-6ea4-49f6-8daf-150e04d973b6/ilcedeki-tum-muhtarliklara-sabit-odeme-seklinde-aylik-nakdi-yardim-yapilmasi-...-belediyesi-taraf.. http://kamubis.com/decisions/JudicialDecision/1aceb37e-6540-4fc3-82a0-32109956106e/zabita-memuru-kadrosunda-bulunmayip-mevzuata-aykiri-olarak-zabita-hizmetlerinde-gorevlendirilen-per.. http://kamubis.com/decisions/JudicialDecision/fb6d23cf-ed8d-4750-90f0-f9c2f6d563b3/hizmet-alimi-sozlesmesinde-damga-vergisinin-binde-948-yerine-binde-189-orani-uzerinden-hesaplanma.. http://kamubis.com/decisions/JudicialDecision/1284f14a-47b9-4970-b08d-554a1ef6aa0b/mevzuata-aykiri-olarak-bir-dernege-yardimda-bulunulmasi-mevzuata-aykiri-olarak-bir-dernege-yardimd.. http://kamubis.com/decisions/JudicialDecision/a4a08c8d-efbb-456a-bc1c-fbb0ce04cd42/yukleniciye-ek-fiyat-farki-odenmesi-22.09.2021-tarihinde-ihalesi-gerceklestirilen-ve-sozlesmesi-25.. http://kamubis.com/decisions/JudicialDecision/958b1e9e-e7a3-469d-8c56-19e0fd006669/unvan-degisikligi-sinavina-girmeksizin-muhendis-kadrosuna-atanma-...-belediyesinde-657-sayili-de.. http://kamubis.com/decisions/JudicialDecision/5c64a229-299d-42ef-a962-738995ddbc49/emekli-olan-iscilere-belediye-tarafindan-odenen-kidem-tazminati-tutarlarinin-iscilerin-banka-hesapla.. http://kamubis.com/decisions/JudicialDecision/35f91d4b-2993-4ed5-8990-6489d5fbf3ad/ek-fiyat-farki-odenmesi-22.12.2021-tarihinde-pazarlik-usulu-ile-gerceklestirilen-ve-sozlesmesi-30... http://kamubis.com/decisions/JudicialDecision/cc4b7700-ea1a-4099-b7a7-07815d7e1cda/artirimli-fiyat-farki-odenmesi-22.12.2021-tarihinde-pazarlik-usulu-ile-gerceklestirilen-ve-sozles.. http://kamubis.com/decisions/JudicialDecision/2368df7c-6644-4d83-aca5-99ad29cdc2fb/sozlesmeden-damga-vergisi-kesintisi-yapilmamasi-...belediyesi-fen-isleri-mudurlugu-tarafindan-iha.. http://kamubis.com/decisions/JudicialDecision/ab3f37cf-cb46-4767-8ad6-103644a5d5e2/saglik-isleri-mudurlugu-tarafindan-belediye-sinirlari-icerisinde-bulunan-hastanelerde-calismakta-ola.. http://kamubis.com/decisions/JudicialDecision/f42b51a0-33b3-4252-9a11-aa91bcfa7df2/ilcedeki-tum-muhtarliklara-sabit-odeme-seklinde-aylik-nakdi-yardim-yapilmasi-belediyesi-tarafinda.. http://kamubis.com/decisions/JudicialDecision/18ea997a-c834-4022-a1cd-9ba6ff2fafd5/ozel-kalem-mudurlugu-kadrosuna-aciktan-atanarak-goreve-baslayan-personelin-daha-sonra-sinavsiz-olara.. http://kamubis.com/decisions/JudicialDecision/cac603a5-5b18-4e15-9a80-a39be7f883e9/mevzuata-aykiri-hizmet-alimi-yapilmasi-.....-belediyesince-mevzuata-aykiri-sekilde-.....-danisma.. http://kamubis.com/decisions/JudicialDecision/af2ed967-9dae-452d-8d7e-2d92acc9d6bd/spor-kulubune-ayni-yardim-yapilmasi-belediye-butcesinden-profesyonel-spor-kulubunun-kullandigi-o.. http://kamubis.com/decisions/JudicialDecision/41246991-5c93-4c77-9bdb-de7cfd2246c9/mevzuata-aykiri-gider-yapilmasi-.....-belediyesi-sinirlari-icinde-cesitli-bolgelerdeki-arkeolojik.. http://kamubis.com/decisions/JudicialDecision/a443afbf-61f1-42a1-bc61-bcd9aed3e8ae/spor-kulubune-nakdi-yardim-yapilmasi-belediyenin-profesyonel-bir-spor-kulubune-nakdi-olarak-yard.. http://kamubis.com/decisions/JudicialDecision/b6e4b60c-ab30-4ee3-9f37-4ac903c4cead/hakedis-odemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilan-sorumlulari.. http://kamubis.com/decisions/JudicialDecision/905424f4-bb15-4ba8-8b2c-7883c045590c/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-disi.. http://kamubis.com/decisions/JudicialDecision/ab4f6d99-0763-4b0f-b7b6-b3f89e991935/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-disi.. http://kamubis.com/decisions/JudicialDecision/dab7ecc2-fc4a-43ae-aae3-09f662a44554/yemek-organizasyonu-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-buyuksehir-b.. http://kamubis.com/decisions/JudicialDecision/faab95e5-6597-4beb-b238-e4e77af90551/konser-bedeli-odenmesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-festivali.. http://kamubis.com/decisions/JudicialDecision/667b5620-c73d-49cd-8c5e-227837510488/gecikme-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanlarin-dinlenm.. http://kamubis.com/decisions/JudicialDecision/8533a8aa-8dda-4d01-b23f-3d464614c250/ceza-kesintisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanlarin-dinlenm.. http://kamubis.com/decisions/JudicialDecision/ddea9abc-26b5-44a1-8303-d14cb47e33f6/tasinmaz-kiralamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanlarin-di.. http://kamubis.com/decisions/JudicialDecision/34ade5ec-064c-4785-a4a6-b1a2bef13b17/ceza-kesintisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanlarin-dinlenm.. http://kamubis.com/decisions/JudicialDecision/a052954d-540d-412a-b2da-a66d796f3d1a/arac-kiralama-hizmet-alimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-as-.. http://kamubis.com/decisions/JudicialDecision/1837d619-625d-46b0-9e47-6eaeab9c642c/arac-kiralama-hizmet-alimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanl.. http://kamubis.com/decisions/JudicialDecision/683326d9-81d9-47b2-8a74-0509241ab0eb/arac-kiralama-hizmet-alimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanl.. http://kamubis.com/decisions/JudicialDecision/dc03aa68-4e42-4fd7-8757-1c879e4d2721/projelerine-aykiri-imalat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilan-.. http://kamubis.com/decisions/JudicialDecision/9b7e88be-f5d3-4d10-a082-0a7dfdcfaf7f/avans-mahsubu-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-ozel-kalem-mudurlugund.. http://kamubis.com/decisions/JudicialDecision/29a69d9d-07f6-4bd9-9dcb-3b5cc79e26b7/teknik-personele-iliskin-yuklenici-tarafindan-mevzuat-geregi-sunulmasi-gereken-bazi-belgelerin-sure.. http://kamubis.com/decisions/JudicialDecision/fcc93b07-353f-45a8-abb6-b3653702304d/bazi-personele-kurumda-ayni-dereceli-kadro-bulunmadigi-halde-kadro-derecesi-yerine-kazanilmis-hak-a.. http://kamubis.com/decisions/JudicialDecision/7ac033e8-5ee8-4e97-ab97-5e2917d6805a/bazi-mallarin-teknik-sartnameye-ve-teslim-programina-uygun-olarak-suresinde-teslim-edilmemesine-ragm.. http://kamubis.com/decisions/JudicialDecision/c9926ad6-7766-403c-bbde-2f81e60a69b6/revize-birim-fiyat-...belediyesi-tarafindan-ihalesi-gerceklestirilen-ve-muhendislik-peysaj-muteah.. http://kamubis.com/decisions/JudicialDecision/9870da6f-30ee-4c5a-8bd0-e40c18add601/yurt-disi-gezi-duzenlenmesi-...belediyesinde-yurt-disi-teknik-inceleme-gezisi-hizmeti-alim-isi-k.. http://kamubis.com/decisions/JudicialDecision/f67ff772-6838-493a-87cd-19ccf41d6c64/baska-bir-mudurlugun-uhdesinde-kalmak-kaydiyla-dolu-olan-diger-bir-mudurluk-kadrosuna-vekaleten-gore.. http://kamubis.com/decisions/JudicialDecision/04620310-df6a-4e5a-9d5c-badf73754b54/mali-hizmetler-muduru-olarak-gorev-yapan-personele-mulga-kadrolar-olan-hesap-isleri-mudurlugu-ve-gel.. http://kamubis.com/decisions/JudicialDecision/c948625c-3fb2-4413-8a10-c2b7477e8e70/ozel-kalem-muduru-kadrosuna-naklen-atanan-personelin-belli-bir-sure-sonra-sinavsiz-olarak-strateji-g.. http://kamubis.com/decisions/JudicialDecision/04df40b1-2996-49e9-8790-bf9b39c528a8/bazi-tasinirlarin-eksik-olmasi-universite-makam-odalarinda-kullanilmak-icin-gerceklestirilen-.... http://kamubis.com/decisions/JudicialDecision/80c89614-95ff-4c25-856e-66b9ae5423e4/kiralamaya-iliskin-eksiklikler-universitenin-saglik-yerleskesinde-.....-bulunan-toplam-.....-m2-.. http://kamubis.com/decisions/JudicialDecision/2cdb052f-d2f3-433c-93cb-ebfbf9d3aebc/yersiz-belge-duzenlenmesi-.....-yukleniminde-gerceklestirilen-.....-alimi-isinde-alim-konusu-.. http://kamubis.com/decisions/JudicialDecision/04326356-b990-47e7-b9ee-b497c335e1c9/yersiz-belge-duzenlenmesi-.....-yukleniminde-gerceklestirilen-.....-alimi-isinde-alim-konusu-.. http://kamubis.com/decisions/JudicialDecision/7481e4eb-1c07-4daf-b82b-5a3bcf06f393/tezsiz-yuksek-lisans-ogretim-ucretinde-yersiz-indirim-yapilmasi-.....-ile-universite-arasinda-duz.. http://kamubis.com/decisions/JudicialDecision/ee32084c-cf56-4edb-9ac7-b8e26e6334c2/bazi-tasinirlarin-eksik-olmasi-.....-alimi-isinde-teslim-alinan-mefrusat-urunlerinin-yapilan-s.. http://kamubis.com/decisions/JudicialDecision/95b46e1e-c03b-4cd3-87c7-f87caf78a542/bazi-tasinirlarin-eksik-olmasi-.....-alimi-isinde-teslim-alinan-mutfak-arac-ve-gerecleri-ile-m.. http://kamubis.com/decisions/JudicialDecision/3a78a42d-6f96-4531-8418-5ab128806a9b/kiralamaya-iliskin-eksiklikler-universitenin-rektorluk-yerleskesinde-.....-bulunan-toplam-.....-m.. http://kamubis.com/decisions/JudicialDecision/128ad0aa-27ff-4674-8a9d-1230249bfb4e/a-mevzuata-aykiri-yeni-birim-fiyat-belirlenmesi-b-fiyat-farklarinin-is-programinda-yer-alan-odene.. http://kamubis.com/decisions/JudicialDecision/2b3507e9-4eac-4056-9a92-78770d6baf8c/ayeni-birim-fiyatin-mevzuata-aykiri-sekilde-tespit-edilmesi-bbirim-fiyatlar-kapsaminda-alt-yapi-.. http://kamubis.com/decisions/JudicialDecision/9cf4b781-3efd-4de4-9fa2-f5e42ec5548c/asfalt-santiyesinin-kiralanmasinda-tahmin-edilen-bedelin-hatali-belirlenmesi-ilcesi-mahalles.. http://kamubis.com/decisions/JudicialDecision/7df5b045-7526-4fa5-9339-bde5cc12f53a/belediyeye-ait-araclarin-belediyede-calisan-bir-personele-ait-arazilerde-bedelsiz-olarak-calistirilm.. http://kamubis.com/decisions/JudicialDecision/e4df4919-7eb5-48df-b7d2-79f9999642a8/eksik-yapilan-imalatlar-..-genel-mudurlugu-tarafindan-ihale-edilen-ve-26.08.2020-tarihinde-sozlese.. http://kamubis.com/decisions/JudicialDecision/6890f698-3cf3-453d-9cfc-7564073e1ad0/eksik-yapilan-imalatlar-.r-genel-mudurlugu-tarafindan-ihale-edilen-ve-28.05.2021-tarihinde-sozlese.. http://kamubis.com/decisions/JudicialDecision/64bf15e5-0763-435f-a8fa-613b876c582a/eksik-yapilan-imalatlar-ler-genel-mudurlugu-tarafindan-ihale-edilen-ve-13.03.2020-tarihinde-sozles.. http://kamubis.com/decisions/JudicialDecision/c2d4a760-9da8-44b1-97a4-cffc13331a6e/eksik-yapilan-imalatlar-genel-mudurlugu-tarafindan-ihale-edilen-ve-26.08.2020-tarihinde-sozleseme.. http://kamubis.com/decisions/JudicialDecision/abab3cee-2932-475e-ba3a-baef77590cff/kamu-idaresi-ve-gorevlileri-tarafindan-kurumsal-hesaptan-yapilmasi-gereken-tanitim-faaliyeti-ile-sos.. http://kamubis.com/decisions/JudicialDecision/c4d01c6b-9a63-4975-a849-a653a6640802/yemek-hizmet-alimi-genel-mudurlugu-tarafindan-4734-sayili-kanunun-3p-maddesi-uyarinca-istisna-k.. http://kamubis.com/decisions/JudicialDecision/61584193-cace-4617-abe7-5b8a67de0378/eksik-yada-hic-yapilmayan-is-kalemleri-.-genel-mudurlugu-tarafindan-4734-sayili-kanunun-3p-mad.. http://kamubis.com/decisions/JudicialDecision/654d23f8-d02d-4e1a-83cd-0b16af04a39a/yurtdisi-gezisinin-ikincil-mevzuata-isin-teknik-sartnamesine-ve-yurtdisi-gezisine-dayanak-gosterile.. http://kamubis.com/decisions/JudicialDecision/aca496a8-ab9e-46de-aa21-c1d3cda02880/eksik-yapilan-imalat-.-genel-mudurlugu-tarafindan-ihale-edilen-ve-09.04.2021-tarihinde-sozlesemeye.. http://kamubis.com/decisions/JudicialDecision/9172df34-628a-426f-8870-93356db12b84/eksik-yapilan-imalat-genel-mudurlugu-tarafindan-ihale-edilen-ve-03.02.2022-tarihinde-sozlesemeye-ba.. http://kamubis.com/decisions/JudicialDecision/5830386b-cbfc-44bd-9187-024a22bc391a/spor-kulubu-yoneticileri-spor-kulubune-destek-veren-is-adamlari-ve-esnaflar-icin-temsil-agirlama.. http://kamubis.com/decisions/JudicialDecision/68099e13-63af-414e-bf55-d64a3cb19754/kiralanan-muhtelif-is-yerlerine-iliskin-kira-bedellerinin-artirilmamasi.-kamu-idaresi-tarafindan-ki.. http://kamubis.com/decisions/JudicialDecision/76730bbf-7ad4-40af-969d-6b9c926d81aa/a-dekan-ve-dekan-yardimcilarina-mesai-ici-faaliyetleri-icin-ek-odeme-yapilmasi.-b-gelir-getirici-.. http://kamubis.com/decisions/JudicialDecision/de3ddd93-8877-4078-b7d3-43264e1cd8ba/ilave-tediye-kadrolu-iscilere-odenen-ilave-tediyenin-hesabinda-ciplak-ucretten-baz-ucret-ayri-ola.. http://kamubis.com/decisions/JudicialDecision/e0ea5370-0285-4974-8e16-f8efae3076bb/gelir-vergisi-tevkifati-...-limited-sirketi-yuklenimindeki-yillara-sari-...-fakultesi-insaati-yapi.. http://kamubis.com/decisions/JudicialDecision/6dca227d-9714-47ab-b034-06b8a3d8b15b/ek-fiyat-farki-odemesinin-hesabinda-uygulama-ayi-endeksinin-hatali-belirlenmesi-...-yuklenimindeki-.. http://kamubis.com/decisions/JudicialDecision/78bb36e5-7448-4d8f-9db1-4b2256b78af9/belediye-baskan-yardimcisina-bu-kadro-icin-ongorulen-ozel-hizmet-tazminati-ve-zam-tutarinin-uzerinde.. http://kamubis.com/decisions/JudicialDecision/083c20a9-ee8e-438b-a137-cc6ad67cee52/muzisyen-ekibi-icin-yemek-hizmeti-alinmasi.-kamu-idaresi-tarafindan-klip-cekimleri-icin-ilceye-gel.. http://kamubis.com/decisions/JudicialDecision/c361c60b-a407-4ecd-bab7-1177fa4a0177/ek-fiyat-farki-odenmesi-...-ltd.-sti.-yuklenimindeki-...-ihale-kayit-numarali-kanalizasyon-ve-yagm.. http://kamubis.com/decisions/JudicialDecision/9ab0f93a-8a6b-48f3-852f-fd956398ce16/gelir-vergisi-tevkifat-oraninin-hatali-uygulanmasi.-serbest-meslek-kazanclarina-iliskin-gelir-verg.. http://kamubis.com/decisions/JudicialDecision/85f22e14-ef51-4122-b1e7-231612eb4c2d/reklam-alanlarinin-kira-bedellerinden-katma-deger-vergisi-kdv-tahsil-edilmemesi.-belediye-tarafi.. http://kamubis.com/decisions/JudicialDecision/48816fe9-a34f-4dc4-8129-06f346bcf952/su-satis-tarifesinin-hatali-uygulanmasi.-belediye-sunulan-su-ve-kanalizasyon-hizmetlerinden-yararla.. http://kamubis.com/decisions/JudicialDecision/f689631f-8805-44c7-869a-33cac1b27a23/yiyecek-yardimi-a-memur-personele-yiyecek-yardimi-saglanmasi-amaciyla-kurulan-yemek-servisinde-ger.. http://kamubis.com/decisions/JudicialDecision/fad69126-a968-4d9c-810e-c1e79c659b60/yapim-isinde-sure-uzatimi-verilmesi-...-universitesi-tarafindan-pazarlik-usulu-ihale-edilen-ve-...-.. http://kamubis.com/decisions/JudicialDecision/ef3bdef4-cfc5-4ac5-8633-a537944da32e/yoneticilere-taban-odeme-yapilmasi-...-universitesi-dis-hekimligi-fakultesinde-yonetici-olan-dekan.. http://kamubis.com/decisions/JudicialDecision/d9847c46-00fd-4c98-8c13-882428a99fc4/hakedis-odemesi-...-limited-sirketi-yuklenimindeki-...-ihale-kayit-numarali-...-belediyesi-kati-at.. http://kamubis.com/decisions/JudicialDecision/7a4e6ab4-a22a-445e-b9d4-287f57692a71/revize-birim-fiyat-kanalizasyon-ve-yagmurlama-hatti-kazisi-ile-menfez-yapimi-isi-ile-...-2-kisim.. http://kamubis.com/decisions/JudicialDecision/689fdc40-531d-4f7c-8472-24788748e963/reklam-alanlarina-iliskin-kira-bedelinin-2022-yilinda-artirilmamasi.-belediye-tarafindan-...-tarih-.. http://kamubis.com/decisions/JudicialDecision/7a0e70fa-4427-4436-b685-d8b33bfddf7f/fiyat-farki-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafindan.. http://kamubis.com/decisions/JudicialDecision/217e088b-d1a4-400e-8fdc-c888ac477f0d/yiyecek-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/187a3a6d-ba28-4649-a30c-f777facd3d46/fiyat-farki-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafindan.. http://kamubis.com/decisions/JudicialDecision/6317eadc-403c-4a4d-b55c-38fc0ecd12ce/hatali-atama-sonucu-hatali-maas-odemesi-imam-kadrosunda-gorev-yapmakta-iken-sinav-sarti-aranmaksizi.. http://kamubis.com/decisions/JudicialDecision/fc3e3207-090b-4c6a-a46a-02e35c161f27/aile-yardim-odenegi-ve-asgari-gecim-indiriminin-hatali-uygulanmasi-belediyede-veri-hazirlama-ve-kon.. http://kamubis.com/decisions/JudicialDecision/92151447-280a-4e64-a031-9cfdf630ba3e/fiyat-farki-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafindan.. http://kamubis.com/decisions/JudicialDecision/9f0e4372-1b3b-473b-9894-04978bcf90a7/vakiflara-yardim-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafi.. http://kamubis.com/decisions/JudicialDecision/9db1234f-8e3d-4b48-9878-7b68b0e46e4d/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlunun-sozlu-savunmasini.. http://kamubis.com/decisions/JudicialDecision/e8a236cc-e572-49e9-a9d9-94a893614c4f/ecrimisil-alacaklari-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-ta.. http://kamubis.com/decisions/JudicialDecision/98434526-61e3-4309-ad93-1000485a461b/yiyecek-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/9b134c5b-f95b-475f-a441-f44de44c254b/yiyecek-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/1f283534-cbc6-48ec-9ac9-b57062af3874/fiyat-farki-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafindan.. http://kamubis.com/decisions/JudicialDecision/74c7488b-36b5-4c57-b5f9-31be46d61206/revize-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tara.. http://kamubis.com/decisions/JudicialDecision/24c95ccd-1fba-484c-aef0-6074aeb53b61/yeni-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafi.. http://kamubis.com/decisions/JudicialDecision/45586313-cc9f-4b5a-9273-74bec0024235/yeni-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafi.. http://kamubis.com/decisions/JudicialDecision/1b261ec8-ef02-44da-850c-9d0cb151c14d/yeni-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafi.. http://kamubis.com/decisions/JudicialDecision/7439136d-7cfb-47d6-9064-21ebb6ee8454/eglence-vergisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/1daab981-d94f-454c-b773-3fc699e0e11f/yurt-disindan-ogrenci-kabulune-iliskin-islemlerin-universitesi-doner-sermaye-isletmesi-bunyesinde-.. http://kamubis.com/decisions/JudicialDecision/45849fc0-bc39-4a3e-adca-a4a7219ee3e2/tip-fakultesi-hastanesi-ve-dis-hekimligi-fakultesi-hastanesinde-mevzuata-gore-kendisine-yonetici-pay.. http://kamubis.com/decisions/JudicialDecision/620bd62d-4ad1-448b-953e-29425bbb7877/isci-alacagi-su-ve-kanalizasyon-idaresi-genel-mudurlugunde-taseron-isci-olarak-calismakta-olan-is.. http://kamubis.com/decisions/JudicialDecision/f09f45e2-84f7-4ba9-ad73-1a242ec89c60/...-belediyesi-tarafindan-yapilan-arac-kiralama-islerine-iliskin-a-hakedis-odemelerinden-damga-ve.. http://kamubis.com/decisions/JudicialDecision/7cfd86aa-822c-4e92-abd3-7c8b1a69eb3d/hizmet-alimi-suretiyle-kiralanan-araclara-kasko-sigortasi-degerinin-2sini-asan-tutarlarda-aylik-ki.. http://kamubis.com/decisions/JudicialDecision/24f2a0c4-8335-4ba3-bbf9-cebfbcc32e1b/asilde-aranan-sartlari-tasimayan-personele-vekalet-ayligi-ile-vekalet-ettikleri-kadro-icin-belirlene.. http://kamubis.com/decisions/JudicialDecision/b26a0cad-7dce-418e-9992-7f90b64e7447/ayniyat-saymani-kadro-unvani-ile-gorev-yapan-personele-ait-ozel-hizmet-tazminatinin-hatali-oran-uzer.. http://kamubis.com/decisions/JudicialDecision/84ac0048-3580-4d90-97c7-49c05e5a2d16/...-belediyesinde-gorev-yapan-personelin-a-mevzuatta-belirtilen-hizmet-suresi-sartlarini-saglamad.. http://kamubis.com/decisions/JudicialDecision/33aed74d-4669-4248-9be8-f34a0170e774/personel-calistirilmasina-dayali-hizmet-alimi-mevzuatta-ongorulmemesine-ragmen-idare-butcesinden-p.. http://kamubis.com/decisions/JudicialDecision/6d1b07a0-3f1c-4ddb-8db4-7842e9158060/ihale-mal-alim-isinde-hakkinda-mesleki-faaliyetin-yurutulmesinden-kaynakli-kesinlesmis-mahku.. http://kamubis.com/decisions/JudicialDecision/94e4c998-d6ab-4958-8032-82c97982b1d1/gorev-ve-yetki-alani-belirlenmemis-icrai-niteligi-bulunmayan-daire-baskani-kadrosuna-gerceklestir.. http://kamubis.com/decisions/JudicialDecision/be5a4409-8018-4a52-b652-746f0d8990ef/yerel-basin-kuruluslarina-haber-yapilmasi-karsiliginda-odeme-yapilmasi-idarenin-rutin-faaliyetlerin.. http://kamubis.com/decisions/JudicialDecision/ac4c2674-8b9b-4477-8bdd-e2418f303596/cozumleyici-kadrosunda-tam-zamanli-sozlesmeli-personel-istihdami-idare-tarafindan-tam-zamanli-sozle.. http://kamubis.com/decisions/JudicialDecision/4dc77aa6-ff5f-483a-a962-6aec17c2e74c/programci-kadrosunda-tam-zamanli-sozlesmeli-personel-istihdami-idare-tarafindan-tam-zamanli-sozlesm.. http://kamubis.com/decisions/JudicialDecision/ea0c16bf-552b-4292-ab3a-cb6adb0eb494/programci-kadrosunda-tam-zamanli-sozlesmeli-personel-istihdami-idare-tarafindan-tam-zamanli-sozlesm.. http://kamubis.com/decisions/JudicialDecision/405305a4-8ed7-46dd-a449-9807ca0a8edb/programci-kadrosunda-tam-zamanli-sozlesmeli-personel-istihdami-idare-tarafindan-tam-zamanli-sozlesm.. http://kamubis.com/decisions/JudicialDecision/2b157c7d-ea09-41a0-a1dd-df8929ee6af1/programci-kadrosunda-tam-zamanli-sozlesmeli-personel-istihdami-idare-tarafindan-tam-zamanli-sozlesm.. http://kamubis.com/decisions/JudicialDecision/31dd663e-315e-492f-8b69-3006f7c17f48/su-ve-kanalizasyon-idaresi-yonetim-kurulu-uyesi-olarak-atanma-sartlarina-haiz-olunmamasi-ilahiyat-f.. http://kamubis.com/decisions/JudicialDecision/3acf2f79-66b7-44d7-a1df-02909328ad69/sube-muduru-kadrosuna-gerceklestirilen-atama-...in-tarihinde-...-belediyesi-insan-kaynaklari-ve.. http://kamubis.com/decisions/JudicialDecision/6723a825-c648-4de0-bb2c-2a1a198cf137/programci-kadrosunda-tam-zamanli-sozlesmeli-personel-istihdami-idare-tarafindan-tam-zamanli-sozlesm.. http://kamubis.com/decisions/JudicialDecision/cf1ffdbb-2542-4298-a8a0-913f4e935fde/programci-kadrosunda-tam-zamanli-sozlesmeli-personel-istihdami-idare-tarafindan-tam-zamanli-sozlesm.. http://kamubis.com/decisions/JudicialDecision/d9c4d01d-cbc6-4435-8062-2654872d8e30/muhasebe-islemlerinin-serbest-muhasebeci-mali-musavire-yaptirilmasi.-raporda-...-belediyesine-ait-... http://kamubis.com/decisions/JudicialDecision/d7562787-309a-4382-a104-538a7c4d5eaa/...-universitesi-dis-hekimligi-fakultesinde-dekan-ve-dekan-yardimcilarina-taban-odeme-yapilmasi.-.. http://kamubis.com/decisions/JudicialDecision/9032691b-087c-4e3b-8fdd-8010aab647af/mudurluk-kadrosuna-gerekli-kosullari-karsilamadan-atanan-personele-mudur-kadrosu-icin-on-gorulen-ek-.. http://kamubis.com/decisions/JudicialDecision/02c1bc7b-8837-414a-bdc6-923aee7e03e3/birden-fazla-mal-kaleminden-olusan-ve-kismi-teklife-kapali-olan-ihalede-fiyat-avantaji-uygulanmasi.-.. http://kamubis.com/decisions/JudicialDecision/379bc1a6-ccf6-418e-b13e-e4e855423d96/...-universitesi-...-tip-fakultesinde-bashekim-bashekim-yardimcisi-dekan-ve-dekan-yardimcilarina-t.. http://kamubis.com/decisions/JudicialDecision/6bd1d77c-1e3f-41a9-9d3b-f7b176dd9508/yeni-birim-fiyat-tespiti-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-mimar.. http://kamubis.com/decisions/JudicialDecision/d6acc88b-bc75-4a6e-84f8-c5f8f07bf1b1/hakedis-odemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-mimarlik-muhen.. http://kamubis.com/decisions/JudicialDecision/ae0df910-3a7f-47d4-9d32-f013ceba45cb/idari-para-cezasinin-belediye-butcesinden-odenmesine-karsin-odenen-tutarin-ilgili-personele-rucu-edi.. http://kamubis.com/decisions/JudicialDecision/4654bdf1-ead5-4b68-803f-4bf7095820dd/temsil-agirlama-gideri-a-tasarruf-tedbirleri-genelgesinin-temsil-toren-agirlama-ve-tanitim-gider.. http://kamubis.com/decisions/JudicialDecision/654c0ebe-dc39-4aa9-bb3b-98235c4e67ae/fiyat-farki-odemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-a-insaat-.. http://kamubis.com/decisions/JudicialDecision/0a3174e5-373b-4898-b532-dc23b041722a/yapim-isi-belediyesinin-ihale-kayit-numarali-yapim-isine-ait-sozlesmenin-feshedilmesine-bag.. http://kamubis.com/decisions/JudicialDecision/9641f58f-ed2e-4030-9187-a453bd9cc86e/gecikme-cezasi-belediyesinin-ihale-kayit-numarali-birim-fiyatli-yapim-isinde-isin-sozlesm.. http://kamubis.com/decisions/JudicialDecision/c884c200-79d9-45c1-ba94-037ab5fee8e9/anahtar-teknik-personel-belediyesinin-ihale-kayit-numarali-birim-fiyatli-yapim-isinde-yukl.. http://kamubis.com/decisions/JudicialDecision/62e09534-8e67-4a64-89de-970f09b9ea7f/kiralama-geliri-belediyesinin-ihale-kayit-numarali-birim-fiyatli-yapim-isinde-yuklenicinin.. http://kamubis.com/decisions/JudicialDecision/e67584ca-1643-4a66-871e-67d4dd213ef1/yapim-isi-belediyesinin-ihale-kayit-numarali-birim-fiyatli-yapim-isinde-hatali-metraj-olcum.. http://kamubis.com/decisions/JudicialDecision/33dee75f-2e2e-43c5-9bd2-27393a2505cb/yapim-isi-...-belediyesinin-ihale-kayit-numarali-birim-fiyatli-yapim-isine-ait-2-no.lu-hakedi.. http://kamubis.com/decisions/JudicialDecision/22327636-a3b5-41dc-85dd-c8c50917ae22/yeni-birim-fiyat-belediyesinin-ihale-kayit-numarali-birim-fiyatli-yapim-isi-sozlesmesinde-b.. http://kamubis.com/decisions/JudicialDecision/30e56c92-1db1-4667-81f9-d1f3c238ee7c/yeni-birim-fiyat-belediyesinin-ihale-kayit-numarali-birim-fiyatli-yapim-isi-sozlesmesinde-b.. http://kamubis.com/decisions/JudicialDecision/376a28a6-b6c3-47ea-8d18-10e0764ad877/dernegi-tarafindan-duzenlenen-geziye-iliskin-olarak-odemede-bulunulmasi-inceleme-ve-tetkik-gezis.. http://kamubis.com/decisions/JudicialDecision/2c46207a-8634-40b4-a1d1-5329ff1a3c3b/doner-sermaye-ek-odemesi-a-muhendislik-fakultesi-ogretim-uyesi-ile-mimarlik-fakultesi-ogretim-uy.. http://kamubis.com/decisions/JudicialDecision/4d701558-c151-4609-83b7-5244c4c72dad/doner-sermaye-ek-odemesi-tip-fakultesinde-gorevlendirilen-bazi-ogretim-uyelerine-katkilari-bulunmad.. http://kamubis.com/decisions/JudicialDecision/6ecf5176-89a8-44f3-b0c4-5af9829b7126/doner-sermaye-ek-odemesi-muduru-ile-mudur-yardimcisi-e-merkezde-duzenlenen-ozel-kurslarda-ya.. http://kamubis.com/decisions/JudicialDecision/b07acde4-fb07-47d4-8cb6-97cf6a0ec51f/doner-sermaye-ek-odemesi-tip-fakultesi-ogretim-elemanlari-tarafindan-yurutulen-klinik-calismalardan.. http://kamubis.com/decisions/JudicialDecision/42c87265-a525-4646-a25c-470ff9288ebe/doner-sermaye-ek-odemesi-ile-universite-arasinda-tarihinde-imzalanan-tl-sozlesme-bedelli-da.. http://kamubis.com/decisions/JudicialDecision/987da552-18af-4b00-8b6e-c9421f7b5024/sporu-tesvik-etmek-amaciyla-yapilan-nakdi-yardimlarda-mevzuatta-belirtilen-ust-sinirin-asilmasi-.... http://kamubis.com/decisions/JudicialDecision/b10d7625-5568-4fc9-b149-2c898d203462/damga-vergisi-.-a.s.den-yapilan-bitum-alimlarina-iliskin-odemelerden-damga-vergisi-kesintisinin-.. http://kamubis.com/decisions/JudicialDecision/487a0535-a02c-449a-83d3-613a10e5d377/kiralanan-gayrimenkulun-bagimsiz-bolumlerine-iliskin-yersiz-olarak-katma-deger-vergisi-odenmesi-an.. http://kamubis.com/decisions/JudicialDecision/0be63d41-7f8e-4fd6-a1da-c0553c818d25/kiraya-verilen-belediyeye-ait-isyerlerinin-covid-19-salgini-gerekce-gosterilerek-kira-artis-oranlari.. http://kamubis.com/decisions/JudicialDecision/bab464bd-f25a-4eb3-a983-6d576271e3ae/tazminat-odemesi-.2021-tarih-ve-sayili-resmi-gazetede-yayimlanan-2021...-sayili-cumhurbaskani-.. http://kamubis.com/decisions/JudicialDecision/8d577dee-9325-4e63-b6ac-e178dee082a0/doner-sermaye-ek-odemesi-universitesi-doner-sermaye-isletme-muduru-a-mevzuata-aykiri-olarak-don.. http://kamubis.com/decisions/JudicialDecision/47231904-0a2f-478b-9501-d89839ecd787/koruyucu-giyim-malzemesi-25.06.2001-tarihli-ve-4688-sayili-kamu-gorevlileri-sendikalari-ve-toplu-.. http://kamubis.com/decisions/JudicialDecision/d128eabf-d4e1-4aa9-a752-8c7704a30cd0/katkisi-bulunmayan-ogretim-elemanlarina-doner-sermaye-gelirlerinden-ek-odeme-yapilmasi-bilimsel-.. http://kamubis.com/decisions/JudicialDecision/0efcec20-aa8e-44d2-a39e-3b65137bd4eb/katkisi-bulunmayan-ogretim-elemanlarina-doner-sermaye-gelirlerinden-ek-odeme-yapilmasi-universit.. http://kamubis.com/decisions/JudicialDecision/cad580c0-8df2-446d-a50e-86f7c611f96b/hatali-ek-fiyat-farki-odemesi-24.05.2021-tarihinde-acik-ihale-usulu-ile-gerceklestirilen-ve-22.06.2.. http://kamubis.com/decisions/JudicialDecision/3cf3d4cc-6297-4c13-9c21-d6ad86ce6472/yersiz-artirimli-fiyat-farki-odemesi-.-mal-alim-isinde-gerceklestirilen-odemeler-4735-sayili.. http://kamubis.com/decisions/JudicialDecision/f2f4b29a-b629-4a64-be29-ad483332e854/hatali-ek-fiyat-farki-odemesi-ihalesi-22.09.2021-tarihinde-acik-ihale-usulu-ile-gerceklestirilen-ve.. http://kamubis.com/decisions/JudicialDecision/1264277b-c359-42cb-945a-0d5717a97c18/kesin-teminatin-guncellenmemesi-.-alimi-isinde-sozlesme-sartlarinin-yerine-getirilmemesi-ned.. http://kamubis.com/decisions/JudicialDecision/9c315015-4399-41f7-a280-c173fe393578/artirimli-fiyat-farkinin-hatali-hesaplanmasi-.-yapim-isi-kapsaminda-gerceklestirilen-artiriml.. http://kamubis.com/decisions/JudicialDecision/f00222c0-292f-4daf-a1b9-9c902265ee30/yersiz-ek-fiyat-farki-odemesi-ihalesi-11.11.2021-tarihinde-gerceklestirilen-ve-28.12.2021-tarihinde.. http://kamubis.com/decisions/JudicialDecision/fefb73f4-42e3-4a9f-8b70-d3a6a7ea169d/yersiz-fiyat-farki-odemesi-ihalesi-05.03.2020-tarihinde-acik-ihale-usulu-ile-gerceklestirilen-ve-30.. http://kamubis.com/decisions/JudicialDecision/407eb68a-f246-4586-bcfc-3c6c9dd6b61a/vakif-uyelik-aidat-bedeli-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-beled.. http://kamubis.com/decisions/JudicialDecision/feaf2f5e-bbd2-4614-ae14-377e97447529/asilde-aranan-sartlari-tasimayan-vekile-vekalet-ucreti-odemesi-mali-hizmetler-mudurlugu-gorevini-ve.. http://kamubis.com/decisions/JudicialDecision/3185e8d6-ddbc-4a56-9e26-0e120ae27c4d/devlet-malzeme-ofisinden-yapilan-alimda-odeme-uzerinden-damga-vergisi-kesintisi-yapilmamasi-belediy.. http://kamubis.com/decisions/JudicialDecision/a3811190-2622-440d-8bf0-d985f96c772f/surekli-iscilere-odenen-ikramiyelerden-sosyal-guvenlik-primlerinin-kesilmemesi-surekli-iscilere-ode.. http://kamubis.com/decisions/JudicialDecision/13f84ef2-4b36-4caf-96a3-b94c0c4674e3/devlet-malzeme-ofisinden-yapilan-alimda-odeme-uzerinden-damga-vergisi-kesintisi-yapilmamasi-belediy.. http://kamubis.com/decisions/JudicialDecision/b73bda08-c3a2-49b8-b383-8f328d5388e6/aile-yardimi-odenegi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesinde.. http://kamubis.com/decisions/JudicialDecision/37c6b435-711a-46d9-b814-db7fcc7c8553/ulasim-ve-konaklama-bedeli-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-.. http://kamubis.com/decisions/JudicialDecision/6a81669b-728d-4d27-ae8b-21f17c8ac603/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesinde-oze.. http://kamubis.com/decisions/JudicialDecision/81924e0c-a7ec-43fb-b702-029ddf5fe8d3/cop-konteyneri-satis-bedeli-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-2022-yil.. http://kamubis.com/decisions/JudicialDecision/c783b8c0-e3b7-4beb-a6ca-a529a9717e33/elektrik-fatura-bedeli-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-belediye.. http://kamubis.com/decisions/JudicialDecision/37d92d80-6100-4aae-9f73-589bffc2fae8/dogalgaz-ve-elektrik-fatura-bedeli-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-... http://kamubis.com/decisions/JudicialDecision/23fb6916-3189-4254-b31d-1e6277996b4c/fiyat-farki-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-.-ihale-kayit-numarali-.. http://kamubis.com/decisions/JudicialDecision/63cf4998-3b8f-413f-b86a-580d3dec1adc/yagli-gures-agalik-ucret-bedeli-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...... http://kamubis.com/decisions/JudicialDecision/c773a383-c512-422f-87e1-04d8924b01be/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-tarihinde-buny.. http://kamubis.com/decisions/JudicialDecision/5910998b-5b6e-46ca-a85c-e4aff01244d0/idari-para-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-sosyal-guvenlik-ku.. http://kamubis.com/decisions/JudicialDecision/44480f36-5d9e-42d3-8e11-2976465c45d7/ic-denetcilerine-ve-mufettislerine-odenen-gorev-tazminatlarindan-gerekli-mahsup-isleminin-yapilmamas.. http://kamubis.com/decisions/JudicialDecision/cfa2d995-580a-4907-aa8c-103d39f4a54a/buyuksehir-belediyesinin-duzenli-depolama-tesisine-dokulen-atik-miktarindan-daha-fazla-miktar-icin-o.. http://kamubis.com/decisions/JudicialDecision/f76bdcf7-b884-45a4-b886-d21cc808c199/belediye-meclis-uyelerine-ihtisas-komisyonu-ve-denetim-komisyonu-toplantilari-icin-odenen-huzur-hakk.. http://kamubis.com/decisions/JudicialDecision/831091ac-9dd0-4208-9f6e-1015aeb89ecb/esleri-calisan-ya-da-sosyal-guvenlik-kurulusundan-aylik-alan-memurlara-mevzuata-aykiri-olarak-aile-y.. http://kamubis.com/decisions/JudicialDecision/567b4f38-1c9c-4726-8b2e-2f1506035248/i.-hukuk-musavirine-avukatlik-vekalet-ucreti-odenmesi-375-sayili-kanun-hukmunde-kararname-hukuml.. http://kamubis.com/decisions/JudicialDecision/ae7f102d-aa16-4093-ab60-3e2f2075a28d/ihale-karar-damga-vergisi-belediye-tarafindan-4734-sayili-kamu-ihale-kanununun-19uncu-maddesine-g.. http://kamubis.com/decisions/JudicialDecision/17bf49b5-4797-4c70-81e6-b7f8ef05da29/temsil-agirlama-gideri-gastronomi-festivali-kapsaminda-yapilan-organizasyon-hizmet-alimi-sartna.. http://kamubis.com/decisions/JudicialDecision/f08edeb7-f0ab-42e2-8279-bc50cd1ce27e/temsil-agirlama-giderleri-temsil-ve-agirlama-giderleri-kapsamina-girmeyen-bazi-harcamalarin-belediy.. http://kamubis.com/decisions/JudicialDecision/87e2413c-97a4-400f-8b9d-7dd26ce46da5/trafik-para-cezasi-belediyenin-idaresinde-bulunan-plakali-araclara-ait-trafik-para-cezalar.. http://kamubis.com/decisions/JudicialDecision/77dd6277-2b58-430e-ba71-c833f427492a/kasko-sigortasi-belediyeye-ait-plakali-otobuse-yaptirilan-kasko-sigortasina-iliskin-police-bedeli.. http://kamubis.com/decisions/JudicialDecision/1300d498-bd1c-4b96-9eed-3153daae533b/ales-hazirlik-egitim-kursu-hizmet-alimi-belediye-tarafindan-mevzuata-aykiri-olarak-ales-hazirlik-.. http://kamubis.com/decisions/JudicialDecision/cc389036-d687-4e9e-83e4-75b0f0918680/mukerrer-odeme-belediyenin-temsil-ve-tanitma-giderlerine-iliskin-mukerrer-odeme-yapilmasi-neticesin.. http://kamubis.com/decisions/JudicialDecision/f90baad5-af1d-4112-89b1-ef3e600eb241/kidem-tazminati-raporda-...-belediyesi-...-anonim-sirketi-iscisi-...-ve-...in-is-akitleri-kidem-.. http://kamubis.com/decisions/JudicialDecision/4ddd8ef5-9af9-465b-987d-a653c50d43b6/kidem-ve-ihbar-tazminati-raporda-...-belediyesi-...-anonim-sirketi-iscisi-...na-is-sozlesmesi-14.. http://kamubis.com/decisions/JudicialDecision/44780f48-2a9e-4493-a7df-cc11d5c76fd1/sube-muduru-kadrosuna-vekalet-eden-personele-asilde-aranan-sartlari-tasimadiklari-halde-sube-muduru-.. http://kamubis.com/decisions/JudicialDecision/763ca563-55d8-44d0-9aaf-0933a9472173/belediye-tarafindan-hizmet-alim-isi-kapsaminda-yer-alan-konaklama-ve-uluslararasi-ucus-hizmetlerinin.. http://kamubis.com/decisions/JudicialDecision/40ed6b8f-e8dd-405b-a90c-54427afcc57d/belediyenin-dernegi-sube-baskanligi-ile-imzalanan-ortak-hizmet-isbirligi-protokolu-kapsaminda-y.. http://kamubis.com/decisions/JudicialDecision/183b1d73-af9b-408b-bc7d-0dec887bf205/belediyenin-...-subesi-ile-imzalanan-ortak-hizmet-isbirligi-protokolu-kapsaminda-yurt-binasi-yapim-.. http://kamubis.com/decisions/JudicialDecision/ea520cc0-88da-48a7-b10d-52c950da861c/gecici-gorev-harcirahi-ajansi-yonetim-kurulu-uyesi-olup-istanbulda-ikamet-eden-a-mevzuat-hukum.. http://kamubis.com/decisions/JudicialDecision/e76728ad-7ed0-40a5-ba8a-b4c462a18a44/hatali-aylik-odemesi-a-bakanligi-merkez-ikmal-mudurlugunde-muhendis-olarak-gorev-yapmakta-iken-.. http://kamubis.com/decisions/JudicialDecision/262c29f2-6d71-4800-bff9-dc1364ab56d6/lojman-tadilati-yapilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyeye.. http://kamubis.com/decisions/JudicialDecision/999e7080-9a91-4dd3-8481-26f02323ca88/lisans-ve-on-lisans-ogrencilerine-egitim-yardimi-yapilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-i.. http://kamubis.com/decisions/JudicialDecision/93d17064-74f2-4b76-a634-251d5eef2aa1/fiyat-farki-hesabinin-hatali-yapilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/7c70b78d-8409-4e38-aa8c-b2001e26a86b/fiyat-farki-hesabinin-hatali-yapilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/8fb35055-35d5-4621-8253-62e38b99f39a/fiyat-farki-hesabinin-hatali-yapilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/1c99e2f7-5533-4f7e-858f-c91e7518d516/fiyat-farki-hesabinin-hatali-yapilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/45ac8251-35b0-4df5-a082-8a2e8c0e25f9/fiyat-farki-hesabinin-hatali-yapilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/fa55fbc9-8f5a-43b2-970e-23a1ca9f31ae/damga-vergisi-kesilmemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-a.. http://kamubis.com/decisions/JudicialDecision/967fc5f7-4990-4416-bf5f-f3584023bf77/.belediye-baskaninin-sahsi-youtube-kanalinin-iceriginin-yonetilmesine-video-planlama-video-paylasi.. http://kamubis.com/decisions/JudicialDecision/3336ba44-18d9-4809-9813-081b10cdd253/idarenin-personeli-ile-yurutmesi-gereken-asli-ve-surekli-hizmeti-olan-saglik-hizmetlerine-iliskin-m.. http://kamubis.com/decisions/JudicialDecision/e9a5801c-9596-4550-9cfc-55f635a27c0b/idarenin-personeli-ile-yurutmesi-gereken-asli-ve-surekli-hizmeti-olan-ulastirma-hizmetlerine-iliskin.. http://kamubis.com/decisions/JudicialDecision/e52dc500-6151-4ae3-8aff-e54f3066b61a/sgk-tarafindan-verilen-idari-para-cezasinin-belediye-butcesinden-karsilanmasi-sosyal-guvenlik-kuru.. http://kamubis.com/decisions/JudicialDecision/553daa22-5079-4635-a4ba-daeaea7a3b44/temsil-agirlama-ve-toren-giderleri-kapsaminda-sayilamayacak-kuru-temizleme-giderlerinin-belediye-bu.. http://kamubis.com/decisions/JudicialDecision/b39037b5-b286-4899-a285-0416d7d1122e/sosyal-denge-sozlesmesi-idare-ile-yetkili-sendika-arasinda-akdedilen-01.01.2022-31.12.2022-donemin.. http://kamubis.com/decisions/JudicialDecision/8dd189ef-93d6-47bd-a6c6-10511f48fd52/damga-vergisi-.-belediyesi-tarafindan-basin-ilan-kurumu-ve-kamu-ihale-kurumuna-yapilan-odemelerde.. http://kamubis.com/decisions/JudicialDecision/297c170f-c1be-4623-81c0-a15022a000b4/yapim-isi-fazla-odeme-.-belediyesi-tarafindan-ihale-edilen-isine-ait-1-no.lu-hakedis-ekinde.. http://kamubis.com/decisions/JudicialDecision/8ab74c27-a477-403a-b7c5-a3e68ccf427d/damga-vergisi-belediyesi-tarafindan-ihale-edilen-.-alim-isinde-sozlesme-ve-ihale-karari-uze.. http://kamubis.com/decisions/JudicialDecision/fd98b2b2-4760-47d9-8fe3-77f773bb2c0b/damga-vergisi-..-belediyesince-..-a.s.ye-ihale-edilen-sozlesme-tarih-ve-.-tl-sozlesme-bedell.. http://kamubis.com/decisions/JudicialDecision/f61f5962-b376-4e50-ace0-3232c7dec3fd/yeni-birim-fiyat-.-belediyesi-tarafindan-30.03.2022-tarihinde-ihale-edilen-ve-..-a.s.-yuklenimin.. http://kamubis.com/decisions/JudicialDecision/749f281f-aa44-437b-9f8b-6cbe75d19205/yeni-birim-fiyat-..-belediyesi-tarafindan-25.03.2022-tarihinde-ihale-edilen-ve-..-a.s.-yukle.. http://kamubis.com/decisions/JudicialDecision/b4e126f5-168b-4763-bf0a-093ff85b9937/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanlarin-dinlenmesi-sonucunda-.. http://kamubis.com/decisions/JudicialDecision/558dfadb-2a6a-4006-9942-4f267f92e247/ek-kesin-teminat-..-belediyesince-sozlesmesi-feshedilen-..-yapim-isine-iliskin-.-is-ortakligi.. http://kamubis.com/decisions/JudicialDecision/788bc194-dac0-4a0d-bb6b-dcb020385eeb/huzur-hakki-..-belediyesinde-belediye-meclis-uyelerine-ihtisas-komisyonlarinda-gorev-almalari-ne.. http://kamubis.com/decisions/JudicialDecision/30d7b551-537c-4cc5-956d-714e1fe15bdb/gecikme-cezasi-elektronik-san.tic.a.s-yuklenimindeki-tl-sozlesme-bedelli-universitesi-telefo.. http://kamubis.com/decisions/JudicialDecision/5c499578-9109-46e7-8b9d-0c0b21988283/yapim-isi-restorasyon-san.-tic.-a.s.-yukleniminde-gerceklestirilen-universitesi-rektorluk-bi.. http://kamubis.com/decisions/JudicialDecision/6b9e1481-3742-4ca2-a2f7-ab3f0b37edb1/cezai-sart-insaat-taahhut-sanayi-ve-tic.-ltd.-sti.-yukleniminde-gerceklestirilen-toplam-tl-sozl.. http://kamubis.com/decisions/JudicialDecision/d0f5498f-cadf-4bb9-968b-04548d982cb7/egitim-ucreti-faaliyet-izni-kaldirilan-universitesinden-universitesine-gecisi-saglanan-ogrencil.. http://kamubis.com/decisions/JudicialDecision/8c010555-78e0-4cab-8a5e-7b034cac2775/gecikme-cezasi-danismanlik-hiz.-ltd.-sti.-yuklenimindeki-tl-sozlesme-bedelli-anlasmasi-iha.. http://kamubis.com/decisions/JudicialDecision/7f00f649-f1d7-449f-81f4-cd8949077ddc/ek-odeme-universitesinde-sube-muduru-olarak-gorev-yapan-a-mevzuatta-belirlenen-sartlari-saglama.. http://kamubis.com/decisions/JudicialDecision/483189d3-6236-4f18-b136-bc2512a3c0c4/mahkemelere-harc-gideri-odenmesi-.....-2021-yili-hesabinin-3.dairede-yargilanmasi-sonucu-duzenlenen.. http://kamubis.com/decisions/JudicialDecision/362f86aa-3751-4b05-9c7f-75c4344601dc/ikramiye-odemesi-tarih-ve-sayili-ilamin-nci-maddesi-ile-hukum-disi-birakilmasina-karar-veri.. http://kamubis.com/decisions/JudicialDecision/2627e64c-7ee4-4b21-95b3-dea5e09ec177/kurumun-akaryakit-depolarindaki-akaryakit-miktarinda-eksiklik-cikmasi-genel-mudurlugu-2021-yili.. http://kamubis.com/decisions/JudicialDecision/e5188a19-9ff5-4b4e-8c97-cd15e99572da/akaryakit-islemlerinde-usulsuzluk-yapilmasi-genel-mudurlugu-2021-yili-hesabinin-dairemizde-yarg.. http://kamubis.com/decisions/JudicialDecision/3a00bdc7-c664-497a-ad22-f0556ec42ef8/idare-tarafindan-kiralanan-tasitin-aylik-kira-bedelinin-tasita-iliskin-kasko-sigortasi-degerinin-2.. http://kamubis.com/decisions/JudicialDecision/5810aadd-c43a-4a2b-a206-bb3051b1607c/idare-tarafindan-kiralanan-tasitin-aylik-kira-bedelinin-tasita-iliskin-kasko-sigortasi-degerinin-2.. http://kamubis.com/decisions/JudicialDecision/28192e61-e6f5-42dd-8992-247211c1ef9a/idare-tarafindan-kiralanan-tasitin-aylik-kira-bedelinin-tasita-iliskin-kasko-sigortasi-degerinin-2.. http://kamubis.com/decisions/JudicialDecision/5c0f6f98-7e67-4fcf-b874-30979181e71b/idare-tarafindan-kiralanan-tasitin-aylik-kira-bedelinin-tasita-iliskin-kasko-sigortasi-degerinin-2.. http://kamubis.com/decisions/JudicialDecision/9ad56296-827f-4970-868c-dbc082356428/cep-telefonu-kullanim-bedeli-asil-ilamin-1-inci-maddesiyle-hukum-disi-birakilan-konunun-6085-sayili.. http://kamubis.com/decisions/JudicialDecision/b208c193-56f2-493d-9b0b-3742be950aa8/banka-hesaplari-ile-muhasebe-kayitlari-arasindaki-tutarsizlik-yili-hesabinin-3.dairede-yargila.. http://kamubis.com/decisions/JudicialDecision/d2f22638-e604-4442-82d8-3bd79f1688c4/egitim-ucreti-faaliyet-izni-kaldirilan-universitesinden-universitesine-gecisi-saglanan-ogrencil.. http://kamubis.com/decisions/JudicialDecision/d2bcc2b7-058a-4bb9-988e-fb21f74c0f8a/personelin-mevzuata-aykiri-olarak-su-ve-kanalizasyon-muduru-ve-sube-mudurlugu-kadrolarina-atanmasi-.. http://kamubis.com/decisions/JudicialDecision/d0e5de24-099b-4435-a608-12063936740f/sozlesmeli-avukatin-kazanc-getirici-baska-bir-is-yapmasi-mumkun-degil-iken-idarenin-100-hissedari-o.. http://kamubis.com/decisions/JudicialDecision/13b2681c-de20-4b94-baf5-148ee64bc299/elektrik-enerjisi-faturalarinin-sanayi-tarifesi-yerine-ticarethane-tarifesi-uzerinden-odenmesi-...... http://kamubis.com/decisions/JudicialDecision/5c42b43b-26f2-435e-8aca-756ecfbc973b/yonetim-kurulunda-gorev-yapan-personele-yonetim-kurulu-fark-ucretlerinin-hatali-odenmesi-.....-yon.. http://kamubis.com/decisions/JudicialDecision/24b2cdc1-8ca0-45ee-aa8a-61f09942ac83/kurum-avukatinin-mevzuata-aykiri-olarak-su-ve-kanalizasyon-idaresi-genel-denetci-olarak-secilmesi-ve.. http://kamubis.com/decisions/JudicialDecision/922af77b-bc26-48f9-b00c-e9a0747bb2f1/personele-birden-fazla-huzur-hakki-odenmesi-.....yonetim-kurulu-ile-sermayesinin-tamami-idareye-ai.. http://kamubis.com/decisions/JudicialDecision/c3f30951-ff3d-4c72-b386-27d293f61384/memuru-yonetim-kuruluna-mevzuata-aykiri-sekilde-atanmasi-ve-bu-atama-sonucunda-kendisine-ek-odeme-ta.. http://kamubis.com/decisions/JudicialDecision/7c12f866-3bf6-4290-b352-d0292a3f833b/idari-para-cezasinin-belediye-butcesinden-odenmesi-belediye-tarafindan-yeralti-suyu-arama-belgesi.. http://kamubis.com/decisions/JudicialDecision/355f85cc-7794-4573-957a-c1d3020c70ee/belediye-calisanina-mevzuata-aykiri-sekilde-aile-yardimi-odenegi-verilmesi-ve-asgari-gecim-indirimin.. http://kamubis.com/decisions/JudicialDecision/34186c2f-2008-4ce1-a143-f3ac4ba5daae/yurtdisi-gundeligi-tarih-ve-sayili-ilamin-inci-maddesi-ile-hukum-disi-birakilmasina-karar-ve.. http://kamubis.com/decisions/JudicialDecision/99548d22-a7d1-428e-b587-b56d3960cf94/personel-atamasi-...-tarih-ve-sayili-ilamin-uncu-maddesi-ile-hukum-disi-birakilmasina-karar-ver.. http://kamubis.com/decisions/JudicialDecision/6c150e24-e389-4dbb-851f-02d655fb26f8/reaktif-enerji-bedelleri-..devlet-hastanesinde-elektrik-kompanzasyon-sistemlerinin-guc-takib.. http://kamubis.com/decisions/JudicialDecision/dabad449-32b9-4720-97a5-f0216b283124/reaktif-enerji-bedelleri-..-egitim-ve-arastirma-hastanesinde-elektrik-kompanzasyon-sistemle.. http://kamubis.com/decisions/JudicialDecision/2fce8bd3-f71d-4b9f-a589-f5d617bdd6a8/cezai-sart-ve-damga-vergisi-sehir-hastanesi-tarafindan-ihalesi-gerceklestirilen-.-t.. http://kamubis.com/decisions/JudicialDecision/dd952779-f63f-4ed7-b1dd-42e74841ac0e/reaktif-ceza-bedelleri-.-sehir-hastanesinde-elektrik-kompanzasyon-sistemlerinin-periyodik-.. http://kamubis.com/decisions/JudicialDecision/58d9c781-065f-4f41-8164-48d09fb07192/maas-odemesi-usul-yonunden-inceleme-raporda-mevzuata-aykiri-olarak-ihdas-edilen-daire-baskanlikl.. http://kamubis.com/decisions/JudicialDecision/3c69f3a9-2bba-427b-a6f0-83154316825f/sosyal-denge-tazminati-.-belediyesi-ile-.-sendikasi-arasinda-akdedilen-ve-.-tarihinden-iti.. http://kamubis.com/decisions/JudicialDecision/12040bb4-96a6-4bb7-8348-33fc52581a12/hizmet-alimi-.-limited-sirketinden-dogrudan-teminle-hizmet-alimi-seklinde-gerceklestirilen-.. http://kamubis.com/decisions/JudicialDecision/68879af2-b701-4c32-abae-5d82ec51ab1b/ozel-hizmet-tazminati-memur-kadrosunda-gorev-yapmakta-iken-.-tarihinde-baskan-yardimciligi-kadro.. http://kamubis.com/decisions/JudicialDecision/3f3032cc-fbab-4110-b46d-66a99c3635e3/yemek-ve-yol-bedeli-odemesi-.-buyuksehir-belediyesinde-696-sayili-kanun-hukmunde-kararname-uyari.. http://kamubis.com/decisions/JudicialDecision/393d545a-fd2e-4a52-a398-8af53447bac8/kiralama-bedeli-.-buyuksehir-belediye-baskanligi-tarafindan-kiraya-verilen-.-sehirlerarasi-o.. http://kamubis.com/decisions/JudicialDecision/db1c6b91-9cd6-49ae-951a-76c75927fbbc/itfaiye-fazla-calisma-ucreti-belediyede-a-itfaiye-hizmetlerinde-fiilen-calismayip-destek-persone.. http://kamubis.com/decisions/JudicialDecision/5ea3cd89-d5f0-42de-9bb9-e74a2aa8f2ed/maas-odemesi-usul-yonunden-inceleme-raporda-mevzuata-aykiri-olarak-ihdas-edilen-daire-baskanlikl.. http://kamubis.com/decisions/JudicialDecision/55f22b83-551e-4784-ab3c-23b0ad00399f/gecikme-cezasi-4734-sayili-kamu-ihale-kanununun-21-inci-maddesinin-birinci-fikrasinin-b-bendi-huk.. http://kamubis.com/decisions/JudicialDecision/aad86ff6-0874-4eb2-b5a7-8e2b97264205/damga-vergisi-.-tarihinde-.-ihale-kayit-numarasi-ile-4734-sayili-kamu-ihale-kanununun-19-uncu.. http://kamubis.com/decisions/JudicialDecision/458cc2fe-3f4e-4d61-a561-6b979b47d233/ozel-hizmet-tazminati-seflik-kadrosunda-gorev-yapmakta-iken-.-tarihinde-baskan-yardimciligi-k.. http://kamubis.com/decisions/JudicialDecision/189d58bc-7782-4733-ae76-7a222ada1e9e/hizmet-alimi-.-tarihinde-.-ihale-kayit-numarasi-ile-4734-sayili-kamu-ihale-kanununun-19-uncu-.. http://kamubis.com/decisions/JudicialDecision/30a9d01e-3ec5-490b-8a7a-e83674ce4eea/sosyal-denge-odemesi-raporda-.....-belediyesi-ile-.....-birligi-sendikasi-.....-arasinda-imzalan.. http://kamubis.com/decisions/JudicialDecision/02b20cdf-30bb-4d28-98c3-82e73c24f245/sosyal-denge-odemesi-raporda-.....-belediyesi-ile-.....-birligi-sendikasi-.....-arasinda-imzala.. http://kamubis.com/decisions/JudicialDecision/0cfb9740-4600-4818-af22-f04381a7d879/mevzuata-aykiri-hizmet-alimi-belediye-tarafindan-2021-yilina-ait-ic-kontrol-eylem-plani-hazirlanmas.. http://kamubis.com/decisions/JudicialDecision/61cc9514-d6b1-47d3-a521-fd6c9e42968e/ozel-hizmet-tazminati-teknisyen-kadrosunda-gorev-yapmakta-iken-.-tarihinde-baskan-yardimciligi-.. http://kamubis.com/decisions/JudicialDecision/dd94e65b-5b79-443c-a96c-676e5655308d/damga-vergisi-.-tarihinde-.-ihale-kayit-numarasi-ile-4734-sayili-kamu-ihale-kanununun-19-uncu.. http://kamubis.com/decisions/JudicialDecision/d8a39330-59e1-4a4d-be7c-952562078f5f/hizmet-alimi-.-tarihinde-.-ihale-kayit-numarasi-ile-4734-sayili-kamu-ihale-kanununun-19-uncu-.. http://kamubis.com/decisions/JudicialDecision/c25d001b-680f-403a-b3fd-bf334e1861b3/birim-fiyata-dahil-is-icin-mukerrer-odeme-yapilmasi-isine-ait-sozlesme-kapsaminda-birim-fiyati-se.. http://kamubis.com/decisions/JudicialDecision/45b002ea-4047-4dca-babb-7f7b71c51802/imalatin-dogru-fiyatlandirilmamasi-a.s-yuklenimindeki-tl-sozlesme-bedelli-insaati-isinde-kes.. http://kamubis.com/decisions/JudicialDecision/d699c1b7-f97a-4cb3-8add-b3802c865eec/birim-fiyat-tarifi-metrajda-hata-a.s.-yuklenimindeki-tl-sozlesme-bedelli-insaati-isinde-.. http://kamubis.com/decisions/JudicialDecision/c6470c6a-8aff-4786-bc5c-73ab3ebb9796/is-artisi-proje-revizyonu-san.-ve-tic.-yuklenimindeki-tl-sozlesme-bedelli-isinde-a-is-pr.. http://kamubis.com/decisions/JudicialDecision/6968ee05-2dc4-4de2-a2ec-b09b9ad1aa82/birim-fiyatlarin-hatali-belirlenmesi-sirketi-yuklenimindeki-tl-sozlesme-bedelli-yapim-isin.. http://kamubis.com/decisions/JudicialDecision/64b42f11-b3c8-49bb-a262-bb087e619d72/yapim-isi-icin-ayni-yil-hizmet-alimi-suretiyle-hazirlatilan-uygulama-projelerinin-yatirim-programin.. http://kamubis.com/decisions/JudicialDecision/558f596a-a2da-4f34-b92b-ea515e662cb2/kesin-teminatin-iadesi-nde-yuklenici-firmanin-temsil-ve-ilzam-yetkisine-sahip-yetkilisinin-gecir.. http://kamubis.com/decisions/JudicialDecision/84f4a9fb-11f1-4171-9a79-548ede1515c3/avans-mahsubu-tarafindan-yurutulen-projeler-kapsaminda-verilen-avanslarin-mevzuata-uygun-bir-sek.. http://kamubis.com/decisions/JudicialDecision/09bc7c81-a4bc-4551-b26e-19695f479c7a/1-a-juri-odemesi-....-belediyesi-tarafindan-duzenlenen-...-mimari-proje-yarismasinda-juri-uyelerin.. http://kamubis.com/decisions/JudicialDecision/27c89455-0541-4f97-91d7-e950e06393b9/a-juri-odemesi-...-belediyesi-tarafindan-duzenlenen-...-tasarim-yarismasinda-juri-uyesi-odemeler.. http://kamubis.com/decisions/JudicialDecision/26018de3-01ef-48ef-9ed6-a19997961e0d/juri-odemesi-...-belediyesi-tarafindan-duzenlenen-...-kentsel-tasarim-proje-yarismasinda-juri-uye.. http://kamubis.com/decisions/JudicialDecision/528a36d7-cd83-41c6-94c1-7bca05ff6676/ucak-bileti-odemesi-...-2021-tarihlerinde-...-ve-...da-duzenlenen-organizasyonlara-belediyeyi-tem.. http://kamubis.com/decisions/JudicialDecision/6672bf65-302c-46bd-84e7-17ac130ed289/ucak-bileti-odemesi-...-2021-tarihleri-arasinda-...-ve-...da-duzenlenen-...-programina-belediyey.. http://kamubis.com/decisions/JudicialDecision/29a7382d-dc70-4be6-aec6-aa8aff60ff29/yonetim-kurulu-uyeligi-ucreti-genel-mudurlugu-yonetim-kurulu-uyeligi-gorevini-yuruten-genel-m.. http://kamubis.com/decisions/JudicialDecision/5f821228-f037-4f3e-a03a-3e0581df377c/asaleten-atamaya-yetkili-amir-tarafindan-vekaleten-gorevlendirilmeyen-genel-mudur-yardimcisina-gene.. http://kamubis.com/decisions/JudicialDecision/fc734d36-b40e-45ac-bbbd-c3dc037959a8/gecici-isci-kadrosunda-bulunan-personelin-avukat-olarak-gorevlendirilmesi-ve-bu-gorevlendirme-sonucu.. http://kamubis.com/decisions/JudicialDecision/731a1996-e4bd-40e6-adc1-22461c9f77c5/ihale-dokumanina-aykiri-sozlesme-duzenlenmesi-mulkiyeti-belediyeye-ait-olup-kiraya-verilen-.n.. http://kamubis.com/decisions/JudicialDecision/190bb45f-4dd9-4b65-9f23-ed2e94903154/maas-odemesi-.-belediyesinde-genel-idare-hizmetleri-sinifina-dahil-1-inci-dereceli-kent-tarihi-v.. http://kamubis.com/decisions/JudicialDecision/a91549a6-1b00-40b1-b8e7-cb949ef35f80/sozlesmeli-personel-odemesi-.in-programci-kadrosu-icin-mevzuatta-ongorulen-nitelikleri-haiz-ol.. http://kamubis.com/decisions/JudicialDecision/ba3d31c2-57f1-4d5f-a650-9c34c9c6bd54/maas-odemesi-.-belediyesinde-genel-idare-hizmetleri-sinifina-dahil-1-inci-dereceli-park-ve-bahce.. http://kamubis.com/decisions/JudicialDecision/81ae3b0d-2ca3-41bd-8a7d-609152debcc5/fazla-calisma-ucreti-.-belediyesinde-zabita-kadrosunda-olmayan-personel-ile-zabita-kadrosunda-ol.. http://kamubis.com/decisions/JudicialDecision/a63261a7-e4c5-40cd-85b2-8a9c2f062f50/sorumluluk-zammi-odemesi-belediyede-zabita-kadrosunda-olmayan-isci-personele-aylik-sorumluluk-zammi.. http://kamubis.com/decisions/JudicialDecision/ac86bb86-c5ba-43b0-8103-89199c84303e/maas-odemesi-belediye-personeli-.nun-mevzuata-aykiri-olarak-uzman-ve-mudurluk-kadrosuna-atanma.. http://kamubis.com/decisions/JudicialDecision/861425d1-8bcb-4093-b5d6-13ba6679d6e9/maas-odemesi-belediye-personeli-.-in-mevzuata-aykiri-olarak-zabita-mudurlugu-kadrosuna-atanmas.. http://kamubis.com/decisions/JudicialDecision/176bb891-2ee7-46eb-8c6f-2f84f8ead4b1/maas-odemesi-belediye-personeli-.nin-mevzuata-aykiri-olarak-zabita-mudurlugu-ve-zabita-amirligi.. http://kamubis.com/decisions/JudicialDecision/285c0dcf-f5cc-4381-915b-754d5db14dc4/maas-odemesi-.-tarihinde-kara-kuvvetleri-komutanligina-uzman-onbasi-olarak-atanan-ve-.-tarihi.. http://kamubis.com/decisions/JudicialDecision/535e0f6e-4efa-4627-ae84-572f4c2984b8/maas-odemesi-926-sayili-turk-silahli-kuvvetleri-personel-kanunu-ile-3269-sayili-uzman-erbas-kanunun.. http://kamubis.com/decisions/JudicialDecision/4ec5df2d-062c-4a41-9d36-e8a90a0f77b4/hizmet-alimi-mevzuata-aykiri-olarak-hukuki-hizmet-danismanligi-alimi-sonucu-.-tl-tutarinda-kam.. http://kamubis.com/decisions/JudicialDecision/40466b35-6a49-48fd-bdb5-c98beac56dcf/maas-odemesi-.-belediyesinde-genel-idare-hizmetleri-sinifina-dahil-1-inci-dereceli-insan-kaynakl.. http://kamubis.com/decisions/JudicialDecision/e428b586-4339-4b98-ad31-15f2ca40764b/sosyal-denge-odemesi-raporda-.-belediyesi-ile-.-sendikasi-.-sen-arasinda-imzalanan-ve-.. http://kamubis.com/decisions/JudicialDecision/3f9f068f-3a81-46ee-be36-6ec7864e2817/hizmet-aliminda-yuklenici-kari-matrahina-sozlesme-gideri-ve-genel-giderlerin-dahil-edilmesi-.-be.. http://kamubis.com/decisions/JudicialDecision/8c5b20bc-f011-4755-9b63-0b89e6f81bbd/mevzuata-aykiri-bilirkisi-ucreti-mahalli-idareler-kontroloru-.-tarafindan-yapilan-2021-donemi-te.. http://kamubis.com/decisions/JudicialDecision/f7e58878-b3d3-40df-bf51-44fd9729014a/kidem-tazminatinin-belediye-butcesinden-odenmesine-karsin-ilgili-sirketlere-rucu-edilmemesi-belediy.. http://kamubis.com/decisions/JudicialDecision/d4eb684d-9e8f-4064-bcbd-4c1e187a66fa/sosyal-denge-tazminati-odenmesi-raporda-belediye-personeline-tavan-tutarin-uzerinde-sosyal-denge-t.. http://kamubis.com/decisions/JudicialDecision/ca496aeb-1520-410c-a450-dddfa9b36c02/kira-artisi-mulk-sahibi-belediyesi-ile-ltd.-sti.-arasinda-tarihinde-imzalanan-tasinmazin-ya.. http://kamubis.com/decisions/JudicialDecision/557f7b29-7c64-436e-9225-f6b272dc8a6a/katma-deger-vergisi-belediyesi-tarafindan-isyeri-olarak-kiraya-verilen-tasinmazlarin-kira-bedelle.. http://kamubis.com/decisions/JudicialDecision/6da6d3bf-9577-4823-beb3-845fcef676ab/cezai-sart-insaat-san.-ve-tic.-a.s.-yukleniminde-gerceklestirilen-toplam-tl-is-artisi-dahil-.. http://kamubis.com/decisions/JudicialDecision/877529ca-1e10-45bf-9fdf-e83034ffa70a/surekli-gorev-yollugu-saglik-bakanligi-.-devlet-hastanesinde-doktor-olarak-gorev-yapmakta-iken-u.. http://kamubis.com/decisions/JudicialDecision/db40d491-3ed8-4283-8651-8aa7b87d27ac/surekli-gorev-yollugu-universitesi-yabanci-diller-yuksekokulunda-ogretim-gorevlisi-olarak-gorev-y.. http://kamubis.com/decisions/JudicialDecision/217cace0-25db-4e0e-9d0c-ac3ccd2e25dc/surekli-gorev-yollugu-universitesi-yabanci-diller-yuksekokulunda-ogretim-gorevlisi-olarak-gorev-y.. http://kamubis.com/decisions/JudicialDecision/ebd5c753-048f-4e56-be8a-7c79dfb45953/gecikme-cezasi-sag.-tur.-tibbi-ur.-ve-ith.-ihr.-san.-tic.-ltd.-sti.-yukleniminde-gerceklestirilen.. http://kamubis.com/decisions/JudicialDecision/d1c84dfc-afe0-4285-9ad6-0f4d8562ee0d/cezai-sart-insaat-san.-ve-tic.-a.s.-yukleniminde-gerceklestirilen-toplam-tl-is-artisi-dahil-s.. http://kamubis.com/decisions/JudicialDecision/910e900c-28d7-4c37-a52e-629052dfd0eb/fiyat-farki-hesaplamalarinda-temel-endeksin-hatali-belirlenmesi-ve-guncel-endekslerin-uygulandigi-im.. http://kamubis.com/decisions/JudicialDecision/18cb5739-5756-499c-9cd6-fd1c674df948/fiyat-farki-hesaplamalarinda-guncel-endekslerin-uygulandigi-imalat-donemlerine-iliskin-tutarlarin-a.. http://kamubis.com/decisions/JudicialDecision/ec1d8219-e5e9-4665-b373-b3425d9f413b/yeni-birim-fiyat-icin-rayiclere-mevzuatin-ongordugu-indirim-oraninin-uygulanmamasi-belediyesi-tar.. http://kamubis.com/decisions/JudicialDecision/6a848d82-6597-4f2c-aa16-fc96cad7346a/yeni-birim-fiyat-icin-rayiclere-mevzuatin-ongordugu-indirim-oraninin-uygulanmamasi-belediyesi-tar.. http://kamubis.com/decisions/JudicialDecision/2b39928b-65d6-459d-a887-4403f3fd17ae/yeni-birim-fiyat-icin-rayiclere-mevzuatin-ongordugu-indirim-oraninin-uygulanmamasi-belediyesi-tar.. http://kamubis.com/decisions/JudicialDecision/e88e2725-d1b5-40f0-a2fb-13cdc5f8cca7/yeni-birim-fiyat-icin-rayiclere-mevzuatin-ongordugu-indirim-oraninin-uygulanmamasi-belediyesi-tar.. http://kamubis.com/decisions/JudicialDecision/f62bdd79-0163-4d4a-855c-b102c35743a6/yeni-birim-fiyat-icin-rayiclere-mevzuatin-ongordugu-indirim-oraninin-uygulanmamasi-ve-revize-birim-f.. http://kamubis.com/decisions/JudicialDecision/2bd52e2f-2c1f-4b84-a8af-0e530c279d5f/tasit-kiralama-bedellerinin-kasko-sigortasi-degerinin-2sini-asmasi-a.s.ye-tl-bedelle-ihale-.. http://kamubis.com/decisions/JudicialDecision/dd34e4d4-b383-403b-957f-a00567a30b9b/tasit-kiralama-bedelinin-kasko-sigortasi-degerinin-2sini-asmasi-ve-teknik-sartnamedeki-model-yili-.. http://kamubis.com/decisions/JudicialDecision/6d66b1fd-6022-494b-b2de-9e969cc1ef73/yeni-birim-fiyat-icin-rayiclerin-dikkate-alinmamasi-ve-revize-birim-fiyat-tespitlerinin-hatali-yapi.. http://kamubis.com/decisions/JudicialDecision/6fac819d-e41e-487e-af47-1d3a051df314/yeni-birim-fiyat-icin-rayiclere-mevzuatin-ongordugu-indirim-oraninin-uygulanmamasi-belediyesi-tar.. http://kamubis.com/decisions/JudicialDecision/b18d37da-3e30-460c-89af-a1fdd3bba53b/yeni-birim-fiyat-icin-rayiclere-mevzuatin-ongordugu-indirim-oraninin-uygulanmamasi-belediyesi-tar.. http://kamubis.com/decisions/JudicialDecision/2d54a21d-0da0-4f89-957a-c9e0c6e08c95/gelistirme-odenegi-universitesi-fakultesinde-fiilen-egitim-ogretime-baslanilmamis-olmasina-ra.. http://kamubis.com/decisions/JudicialDecision/3a78f9b0-2cf0-452f-ad5c-7b1add60f85f/doner-sermaye-katki-payi-odemesinin-gorev-tazminatindan-mahsup-edilmemesi-universitesinde-genel.. http://kamubis.com/decisions/JudicialDecision/b86de2ba-b9f3-4d02-90fc-b5957d237950/mevcut-projede-veya-mahal-listesinde-yer-almayip-is-artisi-yapilmak-suretiyle-imalata-giren-is-.. http://kamubis.com/decisions/JudicialDecision/46a6628a-916b-41ba-bf6d-17f062550992/hatali-ek-ders-ucreti-odenmesi-mufredat-programlari-uyarinca-normal-ogretim-kapsaminda-yapilan-de.. http://kamubis.com/decisions/JudicialDecision/5bd69de8-3002-43e8-97b9-d75f677ec70d/mevzuata-aykiri-atama-yapilmasi-yapi-isleri-ve-teknik-daire-baskanliginda-sube-muduru-olarak-gore.. http://kamubis.com/decisions/JudicialDecision/0249a9b5-0944-4cd1-9dc1-5d567273a436/mevzuata-aykiri-atama-yapilmasi-idari-ve-mali-isler-daire-baskanliginda-sube-muduru-olarak-gorev-.. http://kamubis.com/decisions/JudicialDecision/38924719-b3a6-4888-9ee8-ee67d604adf4/yersiz-vekalet-ayligi-odemesi-ogrenci-isleri-daire-baskanliginda-sube-mudurlugu-gorevini-vekalete.. http://kamubis.com/decisions/JudicialDecision/ce9332fd-b0e5-4cb5-bd89-a6f51e60c646/yersiz-genel-saglik-sigortasi-primi-odenmesi-5510-sayili-kanuna-tabi-ayliksiz-izinli-sayilan-kam.. http://kamubis.com/decisions/JudicialDecision/3a9a284f-6894-4856-a856-f079e10120e7/atik-su-ucreti-odenmesi-....-daire-baskanligi-tarafindan-5393-sayili-belediye-kanununa-aykiri-ol.. http://kamubis.com/decisions/JudicialDecision/f7cd89bb-1366-4453-ad59-b9cf8a3370a4/ecrimisil-bedelinin-tahsil-edilmemesi-.....fakultesi-kantin-yeri-....-fakultesi-kantin-yeri-..... http://kamubis.com/decisions/JudicialDecision/68574a68-033d-4e85-bfaa-ebedd87a8bed/fazla-yapilan-isci-odemeleri-a-.-universitesinde-calismakta-iken-emekliye-ayrilan-iscilere-od.. http://kamubis.com/decisions/JudicialDecision/6ff824e7-b1a4-42bc-a1e5-e950952002c8/vasita-yardiminin-hatali-odenmesi-.-universitesi-idari-ve-mali-isler-daire-baskanliginda-calis.. http://kamubis.com/decisions/JudicialDecision/4eb3298d-d219-42d6-b033-382dba54cdfa/vasita-yardiminin-hatali-odenmesi-.-universitesi-saglik-kultur-ve-spor-daire-baskanliginda-ca.. http://kamubis.com/decisions/JudicialDecision/862aaf67-9103-494a-9ac5-0fbf06a7c58f/vasita-yardiminin-hatali-odenmesi-.-universitesi-hastane-basmudurlugunde-calismakta-olan-iscil.. http://kamubis.com/decisions/JudicialDecision/961e6068-048d-48bf-b166-c2e0a3325765/gecikme-cezasinin-uygulanmamasi-yukleminde-gerceklestirilen-ihale-kayit-numarali-is.. http://kamubis.com/decisions/JudicialDecision/650db9df-680e-40d7-a50c-3e606fb65248/gecikme-cezasinin-uygulanmamasi-yukleminde-gerceklestirilen-ihale-kayit-numarali-is.. http://kamubis.com/decisions/JudicialDecision/96cc0e3e-16fe-4e4b-9773-4173e6d0cd1e/kusurlu-imalat-yukleminde-gerceklestirilen-ihale-kayit-numarali-isinde-15.185.1011.. http://kamubis.com/decisions/JudicialDecision/ebf04bbd-407b-4aa5-9cd9-a765cc311f41/kusurlu-imalat-yukleniminde-bulunan-ihale-kayit-numarali-isinde-15.185.1011-poz-nu.. http://kamubis.com/decisions/JudicialDecision/4683158a-1599-4e70-bd41-e7b3b760fc2f/kusurlu-imalat-yukleminde-bulunan-ihale-kayit-numarali-isinde-bazi-yollarda-bozulma.. http://kamubis.com/decisions/JudicialDecision/0ce1e7d9-161b-42cd-9925-37d42bb8624a/vasita-yardiminin-hatali-odenmesi-.-universitesi-doner-sermaye-isletmesi-dis-hekimligi-fakulte.. http://kamubis.com/decisions/JudicialDecision/6ed2671c-2efe-4932-abc0-9b7a2a10cb45/vasita-yardiminin-hatali-odenmesi-.-universitesi-doner-sermaye-isletmesi-hastanesinde-calismak.. http://kamubis.com/decisions/JudicialDecision/978885be-0f1a-4a8e-8ff9-9ebc95aaef1a/baska-idareye-ait-giderlerin-odenmesi-.-universitesi-kampus-alani-icerisinde-bulunan-.-uygu.. http://kamubis.com/decisions/JudicialDecision/7cd163dd-1af6-47dc-b970-60616ee64410/vasita-yardiminin-hatali-odenmesi-.-universitesi-doner-sermaye-isletmesi-kres-ve-anaokulu-mudu.. http://kamubis.com/decisions/JudicialDecision/1ba55322-b42b-4865-ae4d-4fa90efb702c/doner-sermaye-katki-payi-universitesi-dis-hekimligi-hastanesinde-gerceklestirme-gorevlisi-ola.. http://kamubis.com/decisions/JudicialDecision/e1992f0b-29ba-494e-95b1-52af62e10086/ilave-tediye-ve-ikramiye-farki-..-universitesi-daire-baskanliginda-calismakta-olan-iscilere-il.. http://kamubis.com/decisions/JudicialDecision/6d49bb6f-c4d1-482e-9111-932c1f051c90/ilave-tediye-ek-odeme-ve-ikramiye-a-.-universitesinde-calismakta-iken-yil-icinde-isten-ayrilan-i.. http://kamubis.com/decisions/JudicialDecision/23a47358-9faa-4beb-a3e9-cf1d60c92e90/vasita-yardimi-.-universitesinde-calismakta-olan-iscilere-toplu-sozlesme-hukmune-aykiri-olarak-vas.. http://kamubis.com/decisions/JudicialDecision/e71098df-6ba3-43bd-940b-20d1c6f07a16/aile-yardimi-.-universitesi-personelinin-bir-kismina-esleri-menfaat-karsiligi-calismasina-ragmen-m.. http://kamubis.com/decisions/JudicialDecision/4b49dd53-22d5-47fc-8bcb-6fc9c6e1baf8/teknik-personel-ceza-kesintisi-..-universitesince-ihale-edilen-yukleniminde-olan-ve-toplam-... http://kamubis.com/decisions/JudicialDecision/7f13eaad-684f-4eab-81c7-c31a268c368e/gecikme-cezasi-.-universitesince-ihalesi-yapilan-.-mal-aliminda-meydana-gelen-gecikmeye-ragmen.. http://kamubis.com/decisions/JudicialDecision/e353ec5f-9245-4d58-94a8-6ec324ee5ae0/genel-saglik-sigortasi-prim-odemesi-.-universitesince-5510-sayili-kanuna-tabi-ayliksiz-izinli-s.. http://kamubis.com/decisions/JudicialDecision/87378bcc-3e61-4203-8cf2-5aba03b976e8/ek-ders-ucreti-.-universitesi-tarafindan-normal-ogretim-kapsaminda-yapilan-derslere-zamli-ek-ders-.. http://kamubis.com/decisions/JudicialDecision/56340d5a-baf1-4d7e-921f-1bbda7e759ab/surekli-gorev-yollugu-.-universitesinde-ogretim-gorevlisi-olarak-gorevlendirilen-a-surekli-gor.. http://kamubis.com/decisions/JudicialDecision/b92387d0-d6af-406f-8164-a3275c2801e8/eksik-imalat-universitesince-..-ltd.-sti.ne-ihale-edilen-fakultesi-binasi-ikmal-insaati-.. http://kamubis.com/decisions/JudicialDecision/16ac137a-edfc-435e-9e84-1aea7ce85c50/yabanci-dil-tazminati-universitesinde-yabanci-dil-seviye-tespit-sinavi-belgesinin-suresi-biten-v.. http://kamubis.com/decisions/JudicialDecision/361e6ee5-a79e-4ddf-a341-d238a4c1278d/personel-atamasi-baskanliginda-uzman-olarak-gorev-yapan-in-unvan-degisikligi-sinavina-girip-ba.. http://kamubis.com/decisions/JudicialDecision/52fec62e-0130-4631-b09e-c91847ba3563/personel-atamasi-bakanliginda-basin-ve-halkla-iliskiler-musaviri-olarak-gorev-yapan-in-unvan-d.. http://kamubis.com/decisions/JudicialDecision/9401c149-707c-4635-9365-535afc06153d/personel-atamasi-bakanliginda-basin-ve-halkla-iliskiler-musaviri-olarak-gorev-yapan-nin-unvan-.. http://kamubis.com/decisions/JudicialDecision/2f97ddad-efda-4a8a-a985-960bf0df72f6/personel-atamasi-bakanliginda-biyolog-olarak-gorev-yapan-in-gorevde-yukselme-sinavina-girip-bas.. http://kamubis.com/decisions/JudicialDecision/e1602eaa-22fb-462b-bb14-254ec7266e2a/personel-atamasi-bakanliginda-ozel-kalem-muduru-olarak-gorev-yapan-nin-unvan-degisikligi-sinav.. http://kamubis.com/decisions/JudicialDecision/bd2da208-39c4-4ec1-bb38-cb7f446128ad/personel-atamasi-bakanliginda-ozel-kalem-muduru-olarak-gorev-yapan-nun-unvan-degisikligi-sinav.. http://kamubis.com/decisions/JudicialDecision/a2290241-df14-4c35-bb8e-de0c0dd70cf7/personel-atamasi-belediyesinde-ozel-kalem-muduru-olarak-gorev-yapan-in-unvan-degisikligi-sinavi.. http://kamubis.com/decisions/JudicialDecision/e3389530-ac81-4dc9-b0d2-5375d3e46b25/personel-atamasi-bakanliginda-uzman-olarak-gorev-yapan-in-gorevde-yukselme-sinavina-girip-basa.. http://kamubis.com/decisions/JudicialDecision/7fff4809-74c7-4285-ac59-bb9e41f6633d/personel-atamasi-bakanliginda-ayniyat-saymani-olarak-gorev-yapan-nin-atanma-sartini-saglamadigi.. http://kamubis.com/decisions/JudicialDecision/93d2bbb2-63fb-45dd-aa43-a62de567b0b7/personel-atamasi-bakanliginda-veri-hazirlama-ve-kontrol-isletmeni-olarak-gorev-yapan-nin-gorev.. http://kamubis.com/decisions/JudicialDecision/22a32c5d-7745-4e87-b1dd-64af967f280e/personel-atamasi-bakanliginda-basin-ve-halkla-iliskiler-musaviri-olarak-gorev-yapan-in-gorevd.. http://kamubis.com/decisions/JudicialDecision/4c51eb10-fd4a-4343-b381-84db5eb94bd7/personel-atamasi-bakanliginda-memur-olarak-gorev-yapan-in-gorevde-yukselme-sinavina-girip-basar.. http://kamubis.com/decisions/JudicialDecision/2a63b128-5821-4e69-8a9d-db497ed8f164/personel-atamasi-bakanliginda-defterdarlik-uzmani-olarak-gorev-yapan-un-gorevde-yukselme-sinav.. http://kamubis.com/decisions/JudicialDecision/e4d55d1e-0d67-4e95-8187-3d41e396f64a/personel-atamasi-bakanliginda-gelir-uzmani-olarak-gorev-yapan-in-gorevde-yukselme-sinavina-gir.. http://kamubis.com/decisions/JudicialDecision/b514a7a7-c733-4412-bf82-9cdf2ca4cca4/hasilat-payi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-sahil-projesi-kapsami.. http://kamubis.com/decisions/JudicialDecision/a52763eb-cb0d-4497-8ebd-a3a795ed7760/fiyat-farki-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-tarihinde-ihale-edilen.. http://kamubis.com/decisions/JudicialDecision/7bbfa454-effa-4a31-b414-f24774488fce/idari-para-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-sosyal-guvenlik-ku.. http://kamubis.com/decisions/JudicialDecision/aab9096c-5821-43c1-ab2e-d45ba454d5ec/ikale-sozlesmesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tarafindan.. http://kamubis.com/decisions/JudicialDecision/31a4e70f-6e09-4bd4-849c-58be9a60b116/irtifak-hakki-verilmesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilan-.. http://kamubis.com/decisions/JudicialDecision/11cfa80d-8255-4afe-b84b-002b6afbcb19/dernege-nakit-aktarimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-taraf.. http://kamubis.com/decisions/JudicialDecision/954c54f7-c0f8-4728-93b3-b482316c16c1/muhammen-bedelin-eksik-ve-hatali-hesaplanmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve.. http://kamubis.com/decisions/JudicialDecision/4b06b763-ce0d-46d1-98af-0e9419ede317/fazla-calisma-ucretinin-hatali-odenmesi-belediyesinde-calisan-iscilere-genel-hafta-tatili-ve-r.. http://kamubis.com/decisions/JudicialDecision/c8ac4d22-554e-45f9-966a-483f2031f71d/yiyecek-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmala.. http://kamubis.com/decisions/JudicialDecision/0b3843e8-b3cf-4096-992d-884d7725d6dc/yillara-sari-yapim-isinde-vergi-tevkifati-yapilmamasi-belediye-fen-isleri-mudurlugunce-ihalesi-yapi.. http://kamubis.com/decisions/JudicialDecision/5b44ae68-8c94-4c72-8dfb-f4230fed9c1c/sosyal-guvenlik-kurumu-baskanligina-bazi-bildirimlerin-zamaninda-yapilmamasi-nedeniyle-tahakkuk-eden.. http://kamubis.com/decisions/JudicialDecision/6514a7ef-98e4-496c-8d31-387b03b424d1/yeni-birim-fiyat-buyuksehir-belediyesi-tarafindan-18.09.2017-tarihinde-sozlesmesi-imzalanan-iha.. http://kamubis.com/decisions/JudicialDecision/bf636de2-81b1-498d-b8e5-4de8c0d8fb4e/gecikme-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-ltd.-sti.-yuklenim.. http://kamubis.com/decisions/JudicialDecision/b1d3ad74-fc2e-44c3-8966-b7ed2d57d74a/yapi-kullanma-izni-harci-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-kamu-kurum-.. http://kamubis.com/decisions/JudicialDecision/179d55aa-b9e4-4bdc-bcce-027da96f3ee7/kongre-katilimcilarinin-seyahat-giderleri-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucu.. http://kamubis.com/decisions/JudicialDecision/a5d65b7b-e4ea-490b-89fc-1ecd4e428c3d/fazla-odeme-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmalarinin.. http://kamubis.com/decisions/JudicialDecision/4656e0de-b2bd-4c75-89c0-664946288bd9/fazla-odeme-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmalarinin.. http://kamubis.com/decisions/JudicialDecision/073dce53-3c91-4203-a082-b228af76c50e/yiyecek-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-her-ne-kadar-denetc.. http://kamubis.com/decisions/JudicialDecision/02af2507-b089-4c7e-9ebd-72f974013974/gecikme-bedeli-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-adina-.. http://kamubis.com/decisions/JudicialDecision/59854a0e-17bc-4eb7-8ed8-06e0dd1d65c2/profesyonel-spor-kulubune-ayni-yardim-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/ff2bb08a-f6c9-4159-a874-9a0ed04240fe/otopark-kiralama-bedeli-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlunun-sozlu-sav.. http://kamubis.com/decisions/JudicialDecision/e41cd84d-bc67-4da2-bdf0-f4ed9000b16d/gecikme-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmalari.. http://kamubis.com/decisions/JudicialDecision/e1534eab-db65-4f2a-a21c-bb2862630e27/idari-para-cezalarinin-buna-sebep-olanlara-rucu-edilmemesi-sosyal-guvenlik-kurumuna-ve-vergi-daire.. http://kamubis.com/decisions/JudicialDecision/257e9c6c-8842-49c9-819a-113ea4ab8d46/ozel-hizmet-tazminatinin-hatali-odenmesi-...-belediyesinde-insan-kaynaklari-ve-egitim-muduru-kadro.. http://kamubis.com/decisions/JudicialDecision/76d86381-f06b-4aff-a042-83d0557568a2/ozel-hizmet-tazminatinin-hatali-odenmesi-...-belediyesinde-tesisler-muduru-kadrosunda-calisan-.i.. http://kamubis.com/decisions/JudicialDecision/feafa8da-87dd-48dc-b7cc-abaa93675de8/maktu-mesai-ucreti-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-zabita-mudurlugu.. http://kamubis.com/decisions/JudicialDecision/f7a6d2d3-8b5a-4323-9ed6-8ddc7641f7ba/fazla-odeme-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-her-ne-kadar-denetci-tar.. http://kamubis.com/decisions/JudicialDecision/7e4ce132-3782-4212-be36-0003622d046e/gelir-vergisinin-eksik-hesaplanmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-.. http://kamubis.com/decisions/JudicialDecision/eca249b0-13e7-4a01-8a9e-9545f3fd79eb/personel-odemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-....-genel-.. http://kamubis.com/decisions/JudicialDecision/3cc5ec49-0acb-4a42-8da7-7111e25338c0/personel-odemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-....-genel-.. http://kamubis.com/decisions/JudicialDecision/77661c2a-95f1-465a-874d-f172a98a41ea/personel-odemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-genel-mudurlug.. http://kamubis.com/decisions/JudicialDecision/7edfa856-d22f-4fdc-befb-22f7833dfb36/devir-ucreti-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-ilgilinin-sozlu-aciklamalarinin.. http://kamubis.com/decisions/JudicialDecision/efac91c6-9b79-4763-9202-286abf97b9d9/yeni-birim-fiyat-...-yuklenimindeki-...-onarim-isinde-is-artisi-kapsaminda-odenen-ybf-03-poz-numa.. http://kamubis.com/decisions/JudicialDecision/e621e671-e1a8-49e0-bffd-328eb25c1bdb/yeni-birim-fiyat-...-yuklenimindeki-...-onarim-isinde-52.150.1081-poz-numarali-istifli-tas-tahkim.. http://kamubis.com/decisions/JudicialDecision/e05fe0f2-2b3c-41dd-802a-abd8335830f0/revize-fiyat-...-yuklenimindeki-...-onarim-isinde-is-artisi-kapsaminda-hakedise-giren-...-poz-numa.. http://kamubis.com/decisions/JudicialDecision/37b9e5bd-0d2e-4d30-9a74-e5f3a6af19b0/atama-isleminin-mevzuata-aykiri-olmasi-...-belediyesinde-bilgisayar-isletmeni-olarak-calisirken-ba.. http://kamubis.com/decisions/JudicialDecision/b5983c97-515c-4cb2-ba42-ec06c6edc949/muhtarliklara-duzenli-olarak-maas-niteliginde-nakdi-yardimlar-yapilmasi-.-ilcesinde-bulunan-tum-.. http://kamubis.com/decisions/JudicialDecision/c47aaba8-f049-4b9c-8042-9f6530742ac3/birim-fiyat-tarihinde-ihalesi-yapilan-...-insaat-ve-tic.-as.-yuklenimindeki-...-ikmal-insaati-isi.. http://kamubis.com/decisions/JudicialDecision/9df9c955-fec5-4332-9013-a8a5d52ca356/revize-fiyat-tarihinde-ihalesi-yapilan-yuklenimindeki-ikmal-insaati-isinde-is-artisi-kapsamin.. http://kamubis.com/decisions/JudicialDecision/6e39e4c5-f875-4686-a9e1-e8c847e17e8e/revize-fiyat-tarihinde-ihalesi-yapilan-...-yuklenimindeki-...-insaatinda-is-artisi-kapsaminda-hak.. http://kamubis.com/decisions/JudicialDecision/c4af8338-ec00-4791-adcc-830e4207a08c/yeni-birim-fiyat-...-yuklenimindeki-...-insaatina-iliskin-olarak-...-yapilmasi-isinde-poz-tarifi-.. http://kamubis.com/decisions/JudicialDecision/22ac76c0-662e-46c2-8e16-153433eb029d/yeni-birim-fiyat-...-binasi-yapim-isinde-sozlesmede-birim-fiyati-bulunmayan-ve-yapim-isleri-genel.. http://kamubis.com/decisions/JudicialDecision/9b0524b5-af29-49f5-9a92-463bd999347d/sartname-hukumlerine-uyulmamasi-guclendirilmesi-isinde-sozlesme-eki-ozel-teknik-sartnameye-g.. http://kamubis.com/decisions/JudicialDecision/35424bba-0e8a-4156-ac40-093829440242/is-guvenligi-tarihli-sozlesme-kapsaminda-yapimi-devam-eden-yenileme-insaati-isinde-isin-devam.. http://kamubis.com/decisions/JudicialDecision/a9892cba-1033-4182-a5ab-63574859a487/yeni-birim-fiyat-...-ins.-taah.-san.-ve-tic.-a.s.-yukleniminde-bulunan-...-insaat-isi-nde-kazida.. http://kamubis.com/decisions/JudicialDecision/ad6fb160-25f5-4c59-8775-42375c1c4df8/yeni-birim-fiyat-ins.-san.-ve-tic.-a.s.-yuklenimindeki-...-tl-ihale-bedelli-...-insaati-isinde.. http://kamubis.com/decisions/JudicialDecision/6237379d-301b-44d9-bf21-ef7c31ea92e5/koruyucu-giyim-malzemesi-verilmesi-kamu-isveren-heyeti-ile-kamu-gorevlileri-sendikalari-heyeti-aras.. http://kamubis.com/decisions/JudicialDecision/0449299b-e8ad-4125-93e8-8f2b3c81fc4e/damga-vergisi-.-tl-sozlesme-bedelli-.-yuklenimindeki-.-yapimi-isine-iliskin-olarak-77-.. http://kamubis.com/decisions/JudicialDecision/f779ebf1-f02d-4528-bf9b-3a3b07f31e0d/gecikme-cezasi-ve-revize-birim-fiyat-birim-fiyat-teklif-usulu-ile-ihale-edilen-.-ihale-kayit-nu.. http://kamubis.com/decisions/JudicialDecision/502d00cc-1132-49cf-996f-60b586fd8469/gecikme-cezasi-.anonim-sirketi-yuklenimindeki-.-tl-sozlesme-bedelli-.-yapim-isinde-geci.. http://kamubis.com/decisions/JudicialDecision/e0d261ac-f715-49d0-8747-7de89aebaa90/ihalenin-daha-yuksek-teklif-veren-isteklinin-uzerine-birakilmasi-ve-bu-suretle-kamu-zararina-sebebiy.. http://kamubis.com/decisions/JudicialDecision/c99b0812-91ca-4786-b904-57b8f5225cb6/yeni-birim-fiyatlarin-hatali-hesaplanmasi-ihale-kayit-numarali-2021-yili-..-belediyesi-hizmet-bi.. http://kamubis.com/decisions/JudicialDecision/1910e2c2-89e0-4b5c-9e71-5b0039ebbb66/sosyal-denge-......-tarihinde-genel-mudurlugu-.-ile-.-sendikasi-..-.. http://kamubis.com/decisions/JudicialDecision/44f0b418-165a-4170-bdf7-0fee33778381/gelir-vergisi-birim-fiyat-teklif-usulu-ile-ihale-edilen-.-ihale-kayit-numarali-.-muhendisli.. http://kamubis.com/decisions/JudicialDecision/8cca8f2d-465f-4e39-9294-3b54c9decd5d/hizmet-alimi-personel-calistirilmasina-dayali-hizmet-alimi-kapsaminda-calistirilan-isciler-icin-be.. http://kamubis.com/decisions/JudicialDecision/9e9de10c-33a1-44ef-94ab-74a0d0d6d698/sosyal-guvenlik-prim-kesintisi-belediyede-sozlesmeli-olarak-gorev-yapan-personele-odenen-sosyal-den.. http://kamubis.com/decisions/JudicialDecision/8f9b6dfa-d321-4c56-8948-555349651f17/hizmet-alimi-belediye-sirketi-..-ltd.-sti.den-yapilan-personel-calistirilmasina-dayali-hizmet-a.. http://kamubis.com/decisions/JudicialDecision/2bcca286-8e8d-4b81-9067-ff119b0345a2/hizmet-alimi-belediye-sirketi-..........-ltd.-sti.den-yapilan-personel-calistirilmasina-dayali-hiz.. http://kamubis.com/decisions/JudicialDecision/2ca2fbbd-95ba-4916-b74f-ca7e2cc83efc/gecikme-cezasi-..........-tl-sozlesme-bedelli-..........-yuklenimindeki-..........-yapimi-isine-.. http://kamubis.com/decisions/JudicialDecision/477b0b19-4b3b-4734-bcd0-7a813eee6a5b/gecikme-cezasi-........-tl-sozlesme-bedelli-..........-yuklenimindeki-..........-yapimi-isi-kaps.. http://kamubis.com/decisions/JudicialDecision/1176e1e6-9d90-447b-b88d-ee730110f3e2/giyecek-yardimi-..........-belediyesi-zabita-mudurlugunde-gorevli-personele-yapilan-giyecek-yardiml.. http://kamubis.com/decisions/JudicialDecision/be919f5a-e886-452d-b4a5-6616b8ba74cf/yemek-yardimi-a-..........-belediyesinde-657-sayili-devlet-memurlari-kanunu-kapsaminda-gorev-yapan.. http://kamubis.com/decisions/JudicialDecision/125b6887-f325-421c-aac7-23e35ddec3e9/gelir-vergisi-.-ltd.-sti.-yuklenimindeki-.-ihale-kayit-numarali-.-yapim-isi-birden-fazl.. http://kamubis.com/decisions/JudicialDecision/fce55e96-c3d8-48d9-a8ce-b45ccc3924a0/yayin-alimi-.-belediyesi-tarafindan-29.06.2021-tarihli-202114-sayili-ve-tasarruf-tedbirleri.. http://kamubis.com/decisions/JudicialDecision/6144f655-f59c-4a3e-9b2d-bc0bcb9cdfc1/idari-para-cezasi-.-belediyesi-personeli-tarafindan-5510-sayili-sosyal-sigortalar-ve-genel-sagl.. http://kamubis.com/decisions/JudicialDecision/4ff69f63-32f8-4646-8184-e3aa5335b61b/aile-yardimi-ve-asgari-gecim-indirimi-belediye-personelleri-.-.-ve-.a-657-sayili-devlet.. http://kamubis.com/decisions/JudicialDecision/0b322ff7-2471-4353-9bb2-7079334e0dce/damga-vergisi-.-tl-sozlesme-bedelli-.-yuklenimindeki-.-yapimi-isine-iliskin-olarak-ani.. http://kamubis.com/decisions/JudicialDecision/99f608d6-0980-4ea0-993a-511deb135a76/kidem-tazminati-1475-sayili-is-kanunu-ve-bu-kanunun-kidem-tazminati-ile-ilgili-maddesinde-atif-ya.. http://kamubis.com/decisions/JudicialDecision/909a2810-1b74-471c-b595-1c7a4f1000d4/hizmet-alim-isi-kapsaminda-endeks-okuma-elemani-olarak-istihdam-edilen-personelin-fiilen-endeks-okum.. http://kamubis.com/decisions/JudicialDecision/fbdc8faf-c793-4aff-9036-fba1a4661003/fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-.-fakultesinde-gorevli-ogretim-uyelerin.. http://kamubis.com/decisions/JudicialDecision/f6d5ed72-8712-446d-bc72-3b61734ebef4/fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-.-meslek-yuksekokulunda-gorevli-ogretim.. http://kamubis.com/decisions/JudicialDecision/3a92b68b-a485-4d6b-b2fb-4a1dfbc75f3c/fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-.-fakultesinde-gorevli-ogretim-uyesi-.. http://kamubis.com/decisions/JudicialDecision/efe9c7d2-4b4b-42ce-8142-5acb50c5012c/fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-.-enstitusunde-gorevli-ogretim-uyelerin.. http://kamubis.com/decisions/JudicialDecision/7faab8d2-e008-43c4-b1c0-4e3ba849a5d9/fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-.-meslek-yuksekokulunda-gorevli-ogretim.. http://kamubis.com/decisions/JudicialDecision/8607bbf9-6705-4cb4-b8c8-a1b315345339/fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-.-enstitusunde-gorevli-ogretim-uyelerin.. http://kamubis.com/decisions/JudicialDecision/cb7ed190-a7ff-44dd-aa75-c133a234a75b/fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-.-enstitusunde-gorevli-ogretim-uyesi-.. http://kamubis.com/decisions/JudicialDecision/dd24827e-4fd2-4eed-887d-867c0373662b/fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-.-enstitusunde-gorevli-ogretim-uyelerin.. http://kamubis.com/decisions/JudicialDecision/c706deb0-c5be-4a67-bd62-20cbb579f381/katki-payinin-gorev-tazminatindan-mahsup-edilmemesi-.-universitesinde-genel-sekreterlik-gorevi.. http://kamubis.com/decisions/JudicialDecision/e2d4a303-d2ce-4cfb-90e0-6d391c9aa2d8/personel-atamasi-islemi-.-universitesi-doner-sermaye-isletme-mudurlugunde-bilgisayar-isletmen.. http://kamubis.com/decisions/JudicialDecision/0b9adcaa-8b41-4fbe-9e58-0ef8505c4ee9/personel-atamasi-islemi-.-universitesinde-kutuphaneci-olarak-gorev-yapmakta-iken-10.12.2015.. http://kamubis.com/decisions/JudicialDecision/328b63c4-b279-427c-b81a-de272433b182/personel-atamasi-islemi-.-universitesinde-bilgisayar-isletmeni-olarak-gorev-yapmakta-iken-1.. http://kamubis.com/decisions/JudicialDecision/86fb187e-911f-4034-8b4f-52031a19577b/surekli-gorev-yollugu-.-universitesinde-ogretim-gorevlisi-olarak-gorevlendirilen-.-surek.. http://kamubis.com/decisions/JudicialDecision/d7f597af-0ff5-46bf-9d7b-58616182fe6b/vekalet-ucreti-davaci-veya-vekiline-yapilacak-ucret-odemesine-iliskin-mevzuatta-belirtilen-sartlar.. http://kamubis.com/decisions/JudicialDecision/56d6be7b-1e56-4c71-be06-7eae8165e5a3/hizmet-alimi-.-ltd.-sti.-yukleniminde-gerceklestirilen-.-hizmet-alimi-isinde-a-ihale.. http://kamubis.com/decisions/JudicialDecision/7f69d11c-6ff0-4c1a-9de8-91a176b073bb/gecikme-cezasi-.-ltd.-sti.-yukleniminde-gerceklestirilen-.-mal-alimi-isinde-sozlesme-ko.. http://kamubis.com/decisions/JudicialDecision/956aad2e-4e95-4355-88e4-3c1a374b35c2/ecrimisil-.-universitesi-icerisinde-bulunan-.-restorankafeterya-yeri-.-kitapli-kahve.. http://kamubis.com/decisions/JudicialDecision/dc8a0d62-6d2f-4989-9c9f-7a616020edaa/katki-payi-odemelerinin-odenme-tarihi-itibariyla-maas-gelir-vergisi-matrahina-dahil-edilmemesi-.. http://kamubis.com/decisions/JudicialDecision/ca7565e3-65f8-4c88-8daa-f84417c6bb24/katki-payi-odemelerinin-odenme-tarihi-itibariyla-ek-ders-gelir-vergisi-matrahina-dahil-edilmemesi-.. http://kamubis.com/decisions/JudicialDecision/75aeb970-9ff3-40df-bc3e-59ae92fdc65d/ayliksiz-izinli-sayilan-kamu-personelinin-bir-yildan-fazla-sureyle-genel-saglik-sigortasi-primlerini.. http://kamubis.com/decisions/JudicialDecision/f924d2a0-c154-4864-b73b-d036ed1cfdcd/sinav-ucreti-.-universitesi-tarafindan-yurt-disindan-ogrenci-secme-ve-yerlestirme-sinavinda-go.. http://kamubis.com/decisions/JudicialDecision/2242dfa4-f46e-45a0-931b-6a0a7b7f6037/normal-ogretim-kapsaminda-yapilan-derslere-zamli-ek-ders-ucreti-odenmesi-.-universitesi-tarafi.. http://kamubis.com/decisions/JudicialDecision/84ab72a2-44d3-47c0-b238-a698abf18d91/yeni-birim-fiyat-tarafindan-tarihinde-na-ihale-edilen-tl-sozlesme-bedelli-isinde-a-.. http://kamubis.com/decisions/JudicialDecision/acaf1db9-9261-44f3-874e-404841747b16/birim-fiyat-damga-vergisi-tarafindan-tarihinde-ye-ihale-edilen-tl-sozlesme-bedelli-isind.. http://kamubis.com/decisions/JudicialDecision/007194d7-4537-4ebe-876b-98dae762bfd6/yeni-birim-fiyat-tarafindan-tarihinde-ye-ihale-edilen-tl-sozlesme-bedelli-nde-sozlesme-k.. http://kamubis.com/decisions/JudicialDecision/d24208a9-ee37-4502-80ca-e70542b7df94/damga-vergisi-tarafindan-tarihinde-ne-ihale-edilen-tl-sozlesme-bedelli-nde-yuklenicinin-al.. http://kamubis.com/decisions/JudicialDecision/c7c1b007-6d6b-4a8c-9e4b-c51c5d729cf7/yeni-birim-fiyat-tarafindan-tarihinde-ye-ihale-edilen-tl-sozlesme-bedelli-nde-sozlesme-ka.. http://kamubis.com/decisions/JudicialDecision/4308199a-b03a-4a71-9a46-f0845aea9fa9/birim-fiyat-tarafindan-tarihinde-ye-ihale-edilen-tl-sozlesme-bedelli-isinde-birim-fiyat-.. http://kamubis.com/decisions/JudicialDecision/647c9a1a-c828-4372-932f-42a2f3f43243/birim-fiyat-tarafindan-tarihinde-ne-ihale-edilen-tl-sozlesme-bedelli-isinde-a-birim-fiya.. http://kamubis.com/decisions/JudicialDecision/86701eed-8c7b-4354-a9c2-92bdca0bcc8b/yeni-birim-fiyat-tarafindan-tarihinde-.ye-ihale-edilen-tl-sozlesme-bedelli-nde-a-hem-on.. http://kamubis.com/decisions/JudicialDecision/a26e7def-0497-44c2-84de-96d3c236a0ac/gecikme-cezasi-tarafindan-tarihinde-ihale-edilen-tl-sozlesme-bedelli-nin-sozlesmesinde-bel.. http://kamubis.com/decisions/JudicialDecision/1ce23cb0-dce1-45ec-9e90-3cb1e097c121/yeni-birim-fiyat-tarafindan-tarihinde-na-ihale-edilen-tl-sozlesme-bedelli-nde-a-yeni-bi.. http://kamubis.com/decisions/JudicialDecision/f8ace9d5-72e0-4fe0-8db8-a7315d0d63ec/birim-fiyat-tarafindan-tarihinde-ye-ihale-edilen-tl-sozlesme-bedelli-nde-sozlesme-eki-bir.. http://kamubis.com/decisions/JudicialDecision/6d6e3c3d-8e35-4550-972e-1eb5447b1ba9/damga-vergisi-tarafindan-tarihinde-kapsaminda-ye-ihale-edilen-tl-sozlesme-bedelli-nde-du.. http://kamubis.com/decisions/JudicialDecision/df838e18-d4f1-4cfb-b6cf-48639eec3aaa/yeni-birim-fiyat-tarafindan-tarihinde-na-ihale-edilen-tl-sozlesme-bedelli-nde-yeni-birim-f.. http://kamubis.com/decisions/JudicialDecision/3bd06803-5178-4ba0-b13e-d015508d2e24/kesin-teminatin-iadesi-tarafindan-tarihinde-...ye-ihale-edilen-tl-sozlesme-bedelli-nde-soz.. http://kamubis.com/decisions/JudicialDecision/cfc1e40a-3cfe-41e3-b06c-5727a0589cca/yeni-birim-fiyat-tarihinde-ihalesi-gerceklestirilen-ve-...-ile-tarihinde-sozlesmesi-imzalanan-.. http://kamubis.com/decisions/JudicialDecision/3c84d389-1830-4772-a29b-e4afbe40cc0a/yeni-birim-fiyat-tarafindan-tarihinde-ye-ihale-edilen-tl-sozlesme-bedelli-nde-sozlesme-ka.. http://kamubis.com/decisions/JudicialDecision/aa42ea11-5df1-45ad-b266-299d4a7215ed/sube-mudurlugune-atanan-yuksekokul-sekreteri-maasi-sube-muduru-olarak-gorev-yapan-...-ve-...a-yuks.. http://kamubis.com/decisions/JudicialDecision/f9ff8fd0-b2ef-40dc-a2fb-5848175e76d4/sube-mudurlugune-atanan-yuksekokul-sekreterinin-maasi-sube-muduru-olarak-gorev-...a-yuksekokul-.. http://kamubis.com/decisions/JudicialDecision/63c74807-4f4f-4985-9a94-575d9a4ebb13/sube-mudurlugune-atanan-yuksekokul-sekreterinin-maasi-sube-muduru-olarak-gorev-yapan-...-ve-...a-.. http://kamubis.com/decisions/JudicialDecision/02b08d42-1b28-4ae2-a616-81e9af78e5f4/dekanlik-gorevini-vekaleten-yurutenlere-odenen-aylik-dekanlik-gorevini-vekaleten-yurutenlere-atama.. http://kamubis.com/decisions/JudicialDecision/6d3ce47d-20ac-4731-b7c9-b7f16ce9108c/a-doner-sermaye-isletme-mudurlugu-657-sayili-devlet-memurlari-kanununun-genel-idare-hizmetleri-sini.. http://kamubis.com/decisions/JudicialDecision/6f9f8f9b-477c-4089-a8b2-fabc6aff94c2/vekalette-doner-sermaye-ek-odemesi-yapilmasi-hazine-ve-maliye-bakanligi-...-defterdarligi-...-mal.. http://kamubis.com/decisions/JudicialDecision/1cbc9b9f-31d5-4a15-874e-ba257b84089a/personel-atama-.belediyesinde-mudur-olarak-gorunen-..in-atandigi-tarihte-yururlukte.. http://kamubis.com/decisions/JudicialDecision/b56379e7-fbab-493d-8a7d-ecd59e32c57f/personel-atama-belediyesinde-mudur-olarak-gorunen-..un-atandigi-tarihte-yururlukte-.. http://kamubis.com/decisions/JudicialDecision/3717d28f-d1c0-4425-a097-35df9fe63267/personel-atama-.-belediyesinde-mudur-olarak-gorunen-..-atandigi-tarihte-yururlukte-o.. http://kamubis.com/decisions/JudicialDecision/8eedca78-6b5a-4afd-9437-45c08bc17ab9/personel-atama-..-belediyesinde-mudur-olarak-gorunen-..-atandigi-tarihte-yururlukte-o.. http://kamubis.com/decisions/JudicialDecision/cba1df05-880b-4888-983d-dd1751f58385/fiyat-farki-belediye-tarafindan-4-ay-sureli-11-adet-surucusuz-akaryakitsiz-arac-kiralama-isi-ne.. http://kamubis.com/decisions/JudicialDecision/72d9cd00-bdea-4237-a19f-b3f1027c9405/hediye-alimi-belediye-tarafindan-dugunlerde-hediye-edilmek-uzere-ceyrek-altin-ve-bilezik-alinmasi-s.. http://kamubis.com/decisions/JudicialDecision/2a6d4419-8d7e-4560-b3f4-2ae90199d287/aile-yardimi-bazi-belediye-calisanlarina-mevzuata-aykiri-olarak-aile-yardimi-odenegi-verilmesi-ve-a.. http://kamubis.com/decisions/JudicialDecision/5f26f6e6-e704-424e-9072-1fe567ab3bab/saglik-harcamasi-..-mudurlugunde-calisan-personele-ozel-hastanede-covid-19-testi-yaptirilmasi-.. http://kamubis.com/decisions/JudicialDecision/cc86847b-ec43-47e5-b867-328f230463b7/idarenin-personeli-ile-yurutmesi-gereken-asli-ve-surekli-hizmetlerinden-olan-bazi-saglik-yonetim-hi.. http://kamubis.com/decisions/JudicialDecision/63941f37-13f9-42b7-9b34-15dcaaf98ea9/idarenin-personeli-ile-yurutmesi-gereken-asli-ve-surekli-hizmetlerinden-olan-bazi-ulasim-hizmetlerin.. http://kamubis.com/decisions/JudicialDecision/7fb1683f-b75e-4d3b-8bf5-09d6720711f3/idarenin-personeli-ile-yurutmesi-gereken-asli-ve-surekli-hizmetlerinden-olan-bazi-hukuk-hizmetlerini.. http://kamubis.com/decisions/JudicialDecision/ddaad52c-a818-466a-a374-9d2423d239b8/idarenin-personeli-ile-yurutmesi-gereken-asli-ve-surekli-hizmetlerinden-olan-bazi-idari-ve-mali-hizm.. http://kamubis.com/decisions/JudicialDecision/90c10ca8-766f-4f4e-9c28-53d3455ee334/idarenin-egitim-hizmetlerine-iliskin-mevzuata-aykiri-olarak-ve-personel-istihdamini-doguracak-sekild.. http://kamubis.com/decisions/JudicialDecision/3e08253b-226b-4f3d-a4cf-ec8e79b6824f/ihbar-tazminati-ve-kdv-tevkifati-...-su-ve-kanalizasyon-idaresi-personel-anonim-sirketinden-icme-su.. http://kamubis.com/decisions/JudicialDecision/b28de0c0-b944-4dea-b8d7-b91bd8da3b0f/kdv-tevkifati-su-ve-kanalizasyon-idaresi-personel-anonim-sirketine-isgucu-hizmet-alimi-kapsamind.. http://kamubis.com/decisions/JudicialDecision/2299f4a1-8343-4824-bbf6-8113788c415b/kidem-tazminati-ve-yargilama-giderleri-emekli-ayligi-almaya-hak-kazanan-iscinin-idare-butcesinden-m.. http://kamubis.com/decisions/JudicialDecision/b41b8bab-6ea4-402b-9e5c-c03ffbea437c/gecikme-cezasi-a-ihale-edilen-tl-sozlesme-bedelli-mahallesinde-1-adet-park-ve-1-adet-wc-yapim.. http://kamubis.com/decisions/JudicialDecision/cb51ff3e-3b41-4aef-b366-dc0907134707/revize-birim-fiyat-.-yukleniminde-bulunan-.-ihale-kayit-numarali-.bahcesi-ve-.. http://kamubis.com/decisions/JudicialDecision/65721005-86e3-4f16-8dc5-604b1fe4f8bf/maktu-fazla-calisma-ucreti-belediyesinde-zabita-teskilatinda-gorevlendirilen-ve-memur-kadrosunda-.. http://kamubis.com/decisions/JudicialDecision/12863dd2-a612-4e77-8f26-88522e4ede25/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/69be5e6e-930e-40a6-ac3d-18443fcc8b42/yeni-imalat-kalemine-iliskin-yeni-birim-fiyatin-yapim-isleri-genel-sartnamesi-hukumlerine-aykiri-sek.. http://kamubis.com/decisions/JudicialDecision/9c4ee2f2-56ae-42b9-a255-4264a7ad2de1/arac-kiralama-dogrudan-teminle-limited-sirketinden-yapilan-tl-sozlesme-bedelli-ilce-genelinde-g.. http://kamubis.com/decisions/JudicialDecision/eb6986bd-10eb-4f0d-90c9-5e7144406249/arac-kiralama-ticaret-limited-sirketine-ihale-edilen-tl-sozlesme-bedelli-bir-yilligina-adet-s.. http://kamubis.com/decisions/JudicialDecision/126301bb-d760-42d2-b661-f00d2bac4310/damga-vergisi-asfalt-yol-calismalarinda-kullanilmak-uzere-alinan-bitum-icin-yapilan-odemelerden-d.. http://kamubis.com/decisions/JudicialDecision/c1f1ef53-c016-480c-9510-38ff8c375523/aile-yardimi-esleri-calisan-veya-sosyal-guvenlik-kurulusundan-aylik-alan-memurlara-aile-yardimi-ode.. http://kamubis.com/decisions/JudicialDecision/c2ab125b-f49c-44de-bf3d-90457fc0769c/yargilama-gideri-mulkiyeti-belediyeye-ait-olmayan-tasinmaz-icin-tahakkuk-ettirilen-ecrimisilin-ipta.. http://kamubis.com/decisions/JudicialDecision/d71f07a1-50a7-49bd-848f-c155800d1b51/otoyoldan-ihlalli-gecis-cezasi-otoyoldan-ihlalli-gecisleri-nedeniyle-belediyeye-ait-araclara-kesile.. http://kamubis.com/decisions/JudicialDecision/050fe22d-b400-41b7-9919-783d5f448289/mudurluge-hatali-atama-bilgisayar-isletmeni-kadrosunda-bulunan-.in-mevzuatta-aranan-sartlari-sag.. http://kamubis.com/decisions/JudicialDecision/c0b4aafc-bb49-4adc-82c7-977e9eea380d/mudurluge-hatali-atama-programci-kadrosunda-bulunan-in-mevzuatta-aranan-sartlari-saglamadigi-hal.. http://kamubis.com/decisions/JudicialDecision/494c9911-dbbe-4576-90f8-5db9290ec289/mudurluge-hatali-atama-avukat-kadrosunda-bulunan-.in-mevzuatta-aranan-sartlari-saglamadigi-halde-.. http://kamubis.com/decisions/JudicialDecision/c98b6c78-752d-4a35-8f7c-bb8a7e8f6338/damga-vergisi-belediyesi-temizlik-isleri-mudurlugu-tarafindan-ilcemizin-kati-atiklarinin-toplanmas.. http://kamubis.com/decisions/JudicialDecision/7983c511-6a38-42e1-8e37-da29d0419314/kiracinin-odemesi-gereken-elektrik-faturalarinin-idare-tarafindan-odenmesi-1-meselik-c-tipi-mes.. http://kamubis.com/decisions/JudicialDecision/3ee2f843-3867-4465-a072-7db4f60bba33/zabita-amiri-kadrosunda-olup-da-fiilen-zabita-hizmetinde-bulunmayan-personele-aylik-maktu-fazla-cali.. http://kamubis.com/decisions/JudicialDecision/1015d9bd-a35b-457c-884e-233a05b9c324/mudurluge-hatali-atama-veri-hazirlama-ve-kontrol-isletmeni-vhki-kadrosunda-bulunan-in-mevzuatt.. http://kamubis.com/decisions/JudicialDecision/5d7433bd-9162-439c-bf02-383910c4a972/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/e65e6882-a7cd-4ec6-853a-dc73102b3a43/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-buyuksehir-bel.. http://kamubis.com/decisions/JudicialDecision/9c013cc3-670c-4d6c-bf8f-5712907e78cc/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/367340ee-541b-46dd-9590-b14feeaee4fb/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/d55dfe2d-4c16-440b-bef4-4d074c82d3cf/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-buyuksehir-bel.. http://kamubis.com/decisions/JudicialDecision/91317533-8eec-4ada-b7f3-bcbdd0a8d857/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/ed0c8979-9e16-4e3e-abc9-34eab6913b67/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/1cc99e80-83ed-4321-bd0e-9dd119604069/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/5a301e42-6893-430c-9f03-fbafc42898b0/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/2519c6b1-db89-4b28-83f8-7d2438d4c422/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-buyuksehir-bel.. http://kamubis.com/decisions/JudicialDecision/58bd881c-c407-436e-8da0-0cbb97559016/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/dba69e52-2bce-41ef-96a9-0d335b29796e/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/50b53eb0-1aa4-49cd-9378-74b10a60735a/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesinde-.. http://kamubis.com/decisions/JudicialDecision/41316244-f905-41d2-986e-e2d4bafa0dc1/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/31818c67-498c-4c15-adef-a6e68a5dfd8d/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/31116ed8-0ef2-4821-9b51-d643f24e74a2/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-...-...-bakanl.. http://kamubis.com/decisions/JudicialDecision/07780ab7-aebe-45b2-9b0b-87879dc4ce4b/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/1afae012-3b7e-4a48-961c-9d9461451163/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/dbe8389d-0158-438b-959f-ff58f6a3111f/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-milli-egitim-baka.. http://kamubis.com/decisions/JudicialDecision/c0e254cd-3985-465c-b4b0-c55a9d701f6e/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/e6f266dd-a81e-48bf-8ba3-af2d0da19a24/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/0f4545d3-e77c-4621-be7c-90ada098fd37/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/f04713b1-65b4-43d0-a730-61f6fadb8fa9/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/78dc53d6-74ec-4b37-bb5a-275b44596d69/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/1105a14a-184d-47cb-818f-b7f81f4dfa8d/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/31bc3a92-65d8-4358-8fd6-9ed795028784/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/c4d095cf-6293-4293-b51f-ee1da47ae759/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/07f12a5b-e936-4dc0-8a7e-0cada3c3e79c/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/df467514-b00c-4994-8a58-cbd13421553a/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/bf1e2867-3e03-4bbb-8f44-d8790f327ade/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/77d7d202-9579-494d-96e6-ffdcd715daab/25-yas-altindaki-lisans-ve-on-lisans-duzeyinde-egitim-goren-universite-ogrencilerine-muracaatlari-al.. http://kamubis.com/decisions/JudicialDecision/66256a2b-e4a6-4718-a52d-35f4591adde1/657-sayili-devlet-memurlari-kanununun-istisnai-memurluklar-baslikli-59-uncu-maddesi-hukmu-uyarinc.. http://kamubis.com/decisions/JudicialDecision/d4f2682d-6237-486e-9354-269b8986e921/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanalizas.. http://kamubis.com/decisions/JudicialDecision/205f8e19-deb3-4d95-8ca0-5a90df5af37f/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/3a2d5030-7541-4395-9ee5-28435c6db70c/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/0101aacc-94b8-4b4e-a510-008365e363c6/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/a96f904d-5796-4fcd-99f1-326d054b9bbf/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/2b3b36d3-a8de-4f6b-8ce2-af4fbc631344/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-su-ve-kanaliza.. http://kamubis.com/decisions/JudicialDecision/14299365-2b98-4679-a3d3-9525d4bf7565/cephe-yenileme-isleri-5393-sayili-belediye-kanununun-73uncu-maddesine-istinaden-yaptirilan-cephe-.. http://kamubis.com/decisions/JudicialDecision/6d4609ec-929b-4220-9474-d2508a2d5ead/rucu-edilmemesi-a.s-personeli-olan-tarafindan-kirmizi-isik-ihlali-sonucunda-gerceklestirilen-tr.. http://kamubis.com/decisions/JudicialDecision/cfa72f51-3def-42b8-9466-355aca8ebdc0/katma-deger-vergisi-...-otel-olarak-kiraya-verilen-tasinmazlarin-kira-tahsilatlari-ile-diger-tahsil.. http://kamubis.com/decisions/JudicialDecision/c473a7ea-035d-4611-9661-9dfbbd8b7c81/cephe-yenileme-isleri-5393-sayili-belediye-kanununun-73uncu-maddesine-istinaden-yaptirilan-cephe-y.. http://kamubis.com/decisions/JudicialDecision/77e9a444-ed18-4587-9550-1bdeabc40149/rucu-edilmemesi-buyuksehir-belediyesine-ait-plakali-otobusun-yuklenici-personeli-tarafindan-k.. http://kamubis.com/decisions/JudicialDecision/717aafdc-1192-432a-b3e7-47412358be04/sozlesme-damga-vergisi-.-yapim-isinde-yuklenici-.-ltd.-stinin-.-sti.-ile-yaptigi-al.. http://kamubis.com/decisions/JudicialDecision/cae3716e-ebda-4f80-8e20-11443171daed/sozlesmede-yer-verilen-cezai-sartin-uygulanmamasi-ve-fiyat-farki-.-belediyesince-anahtar-tesli.. http://kamubis.com/decisions/JudicialDecision/9a8f0efa-38d7-45de-bdcf-52fc950a2b15/cephe-yenileme-isleri-5393-sayili-belediye-kanununun-73uncu-maddesine-istinaden-yaptirilan-cephe-.. http://kamubis.com/decisions/JudicialDecision/18c36e9c-73e1-4d1b-bea4-add0d0011a32/damga-vergisi-buyuksehir-belediyesi-tarafindan-kamulastirmasiz-el-atmadan-kaynaklanan-davalar-ned.. http://kamubis.com/decisions/JudicialDecision/22385ad6-d560-40cb-b4d5-6fe26efaf60a/sahil-seridindeki-yapilarin-yikilmasi-belediyesinin-tarafi-oldugu-arsa-satisi-karsiligi-gelir-pa.. http://kamubis.com/decisions/JudicialDecision/67abace5-2eeb-4ffc-b986-c5e25dc9d1b8/cephe-yenileme-isleri-5393-sayili-belediye-kanununun-73uncu-maddesine-istinaden-yaptirilan-cephe-.. http://kamubis.com/decisions/JudicialDecision/e2ad751a-da88-417e-bb6e-a3058a91e097/ucak-ile-seyahatte-bilet-bedeli-disinda-odeme-yapildigi-gorulmustur.-6245-sayili-harcirah-kanununun.. http://kamubis.com/decisions/JudicialDecision/b6f3449b-ec80-4d43-b272-eaa88cc249d0/ihbar-tazminati-696-sayili-olaganustu-hal-kapsaminda-bazi-duzenlemeler-yapilmasi-hakkinda-kanun-huk.. http://kamubis.com/decisions/JudicialDecision/5c84f42d-82d7-4116-be79-7c18df190a26/ihbar-tazminati-696-sayili-olaganustu-hal-kapsaminda-bazi-duzenlemeler-yapilmasi-hakkinda-kanun-huk.. http://kamubis.com/decisions/JudicialDecision/219e3ebf-daea-4d5e-baf1-f36b1a79857b/mal-alimi-fiyat-farki-.-ltd.-sti.-yukleniminde-bulunan-.-mal-alimi-isinde-fiyat-farki-hes.. http://kamubis.com/decisions/JudicialDecision/73a1bab5-4b9b-45b4-8115-9756c619c0ff/hediye-kilic-alimi-.-belediyesince-vatandaslara-ve-burokratlara-hediye-edilmek-uzere-satin-ali.. http://kamubis.com/decisions/JudicialDecision/f01d0f1e-f52e-4db2-bd15-c99fd21d3082/dogalgaz-baglanti-bedeli-odemesine-ait-faturanin-odeme-emri-belgesi-ekinde-yer-almadigi-iddia-edilme.. http://kamubis.com/decisions/JudicialDecision/cca3a860-04cb-4d65-8b0b-6fcc827f701b/ek-odeme-belediyesinde-ambar-memuru-olarak-gorev-yapmakta-olan-e-ilgili-mevzuatta-ongorulen-ek.. http://kamubis.com/decisions/JudicialDecision/57ec8233-c52c-42dd-90ff-8cbbcff832cd/ek-gosterge-ayligi-belediyesinde-yardimci-hizmetler-sinifinda-bahcivan-kadro-unvani-ile-gorev-ya.. http://kamubis.com/decisions/JudicialDecision/401fabd4-3e74-4085-af82-0158d0328db2/atama-belediyesinde-tarihinde-ambar-memuru-olarak-goreve-baslayan-ve-fakulte-veya-dort-yillik-y.. http://kamubis.com/decisions/JudicialDecision/8a71d186-3e81-40eb-8dae-e196cf1d4a83/sosyal-guvenlik-primi-belediyesinde-sozlesmeli-olarak-gorev-yapan-personele-odenen-sosyal-denge-t.. http://kamubis.com/decisions/JudicialDecision/7ce88851-c8da-43c9-b004-20dd08eb357b/damga-vergisi-ihale-kayit-numarali-insaat-taahhut-yuklenimindeki-binasi-yapimi-isinin-tll.. http://kamubis.com/decisions/JudicialDecision/f5f6301f-fc7e-4c5c-b4b8-dc67ebb3f37b/revize-birim-fiyat-tarihinde-ile-sozlesmesi-imzalanan-tl-sozlesme-bedelli-ve-ihale-kayit-n.. http://kamubis.com/decisions/JudicialDecision/a5dddd65-5806-4c6f-9ab1-459aaaebef76/ogrenim-yardimi-..belediyesi-ile-..-sendikasi-..-arasinda-imzalanan-toplu-is-sozlesmesi-kapsam.. http://kamubis.com/decisions/JudicialDecision/e5197e48-5b3b-4333-8cb2-2675d201e1c6/ceza-kesintisi-..-anonim-sirketi-yukleniminde-bulunan-..-ihale-kayit-numarali-..-ilcesi-dahilin.. http://kamubis.com/decisions/JudicialDecision/9311234f-328a-4868-83a4-854fc672e7a8/sosyal-denge-belediyesi-ile-..-sendikasi-..-arasinda-imzalanan-toplu-is-sozlesmeleri-..-... http://kamubis.com/decisions/JudicialDecision/2a45cc8d-d975-416b-934e-cea49be29ae6/sosyal-denge-..-belediyesi-tarafindan-sozlesmeli-personele-sosyal-denge-tazminatinin-mevzuatta-ong.. http://kamubis.com/decisions/JudicialDecision/c8d9fe79-2398-4dec-a193-3fa274e2aea3/hizmet-alimi-mudurlugu-tarafindan-.in-kurtulusu-kapsaminda-mevzuata-aykiri-olarak-organizas.. http://kamubis.com/decisions/JudicialDecision/9a89010d-f461-49ed-98aa-cec4df0f3813/arac-kiralama-..-tic.-ve-san-ltd.sti-yuklenimindeki-..-ihale-kayit-numarali-temizlik-hizmeti-ici.. http://kamubis.com/decisions/JudicialDecision/798d9345-e98f-4e9b-8e03-db970a733268/fiyat-farki-..-san.-ltd.-sti.-yuklenimindeki-..-ihale-kayit-numarali-temizlik-hizmeti-icin-arac-.. http://kamubis.com/decisions/JudicialDecision/c91e72ec-8fd3-4411-8b42-132ecdbf27c8/yeni-birim-fiyat-4734-sayili-kamu-ihale-kanununun-3uncu-maddesinin-i-bendi-uyarinca-2863-sayil.. http://kamubis.com/decisions/JudicialDecision/de59a21a-6866-4941-b8b3-901879a5b149/yeni-birim-fiyat-..-tarihinde-sozlesmesi-imzalanan-..-ihale-kayit-numarali-..-ins.-ltd.-sti.-yuk.. http://kamubis.com/decisions/JudicialDecision/3b55b55f-d342-4f28-850e-15ad19299240/belediyenin-bazi-personeline-mevzuata-aykiri-olarak-tebligat-ucreti-odenmesi-belediyenin-bazi-pers.. http://kamubis.com/decisions/JudicialDecision/01fb51ce-7cde-4c55-a06f-77e49d7c6c73/kiralanan-minibus-cinsi-tasitlarin-aylik-kiralama-bedellerinin-kasko-sigortasi-degerinin-2sini-asm.. http://kamubis.com/decisions/JudicialDecision/de8c32df-8aab-4707-8688-f82afbcd1aad/fiyat-farki-belediyesi-tarafindan-ihale-edilen-ve-firat-teknik-su-sistemleri-plastik-ins.-san.-tic... http://kamubis.com/decisions/JudicialDecision/f82994bd-307d-4c87-b3a9-0afa7692a075/idare-tarafindan-yukleniciye-karsiliksizbedelsiz-santiye-tasinmazi-kullandirilmasi-turizm-tasimac.. http://kamubis.com/decisions/JudicialDecision/607694c5-a100-4aeb-83ed-7f24668423f6/kasko-sigortasi-gideri-belediyeye-ait-muhtelif-hizmet-araclarina-yaptirilan-kasko-sigortasi-poli.. http://kamubis.com/decisions/JudicialDecision/1760f617-4e85-494d-a6f4-dd450224e5ff/sozlesmeye-aykiri-odeme-yapilmasi-mali-hizmetler-mudurlugu-tarafindan-dogrudan-teminle-alinan-ara.. http://kamubis.com/decisions/JudicialDecision/93f5297f-b723-446f-94e9-522bdc3342f8/gecikme-cezasi-kesilmemesi-...-anonim-sirketi-yukleniminde-bulunan-...-tl-bedelli-...-sp.. http://kamubis.com/decisions/JudicialDecision/d4ca1e92-0e43-4a35-9dfb-a8420cba379a/yapim-islerinde-yeni-birim-fiyat-....-yukleniminde-bulunan-...-ihale-kayit-numarali-...nd.. http://kamubis.com/decisions/JudicialDecision/8b1994b2-88ea-4665-988c-0ddf2b03fd25/sosyal-guvenlik-primi-gelir-ve-damga-vergisi-kesintisinin-hatali-yapilmasi-a-sozlesmeli-persone.. http://kamubis.com/decisions/JudicialDecision/c0a8198f-9daa-4bde-aaf3-933dce7e9457/encumen-odeneginin-yersiz-odenmesi-belediye-encumenine-birim-amirleri-arasindan-secilecek-memur-u.. http://kamubis.com/decisions/JudicialDecision/0dd468c8-3af8-4042-8902-159528781945/idari-para-cezasinin-rucu-edilmemesi-belediyece-sosyal-guvenlik-kurumuna-yapilmasi-gereken-bildir.. http://kamubis.com/decisions/JudicialDecision/a22d38c7-4722-4e06-8317-29c7a64836cb/gelir-vergisi-tevkifati-damga-vergisi-belediyenin-reklam-insaat-metal-sanayi-ve-ticaret-limited-.. http://kamubis.com/decisions/JudicialDecision/fa8085d5-1c63-49d7-a468-41b5d0759191/dernege-ayni-yardim-belediye-ilce-sinirlari-icerisinde-bulunan-dernegine-ayni-yardim-yapildigi-go.. http://kamubis.com/decisions/JudicialDecision/12271dcf-6e33-49b4-8c8f-da2ff45f4c2e/gelir-vergisi-tevkifati-temizlik-isleri-mudurlugunce-sokak-hayvanlarinin-rehabilite-edilmesi-icin-f.. http://kamubis.com/decisions/JudicialDecision/e92a16fd-a3f3-42dd-9dba-29a9e38f3995/temsil-agirlama-gideri-kultur-ve-sosyal-isler-mudurlugunce-evlenme-torenlerinde-mevzuata-aykiri-s.. http://kamubis.com/decisions/JudicialDecision/6c243985-65b8-4699-a145-68fb1c6bb0d0/ozel-hizmet-tazminati-ve-ek-odemenin-hatali-yapilmasi-belediyede-calisan-memur-personele-yapilan-.. http://kamubis.com/decisions/JudicialDecision/1aa74820-b3ef-4660-b2d9-ac936a50c46e/kamu-ihale-kanununun-3-uncu-maddesinin-birinci-fikrasinin-a-bendi-kapsaminda-yapilan-mal-alimi-.. http://kamubis.com/decisions/JudicialDecision/36fd5154-fdad-4d79-8cfe-0f2e1f444934/hizmet-alimi-isinde-hatali-odeme-.-ihale-kayit-numarali-.-hizmet-alim-isinde-internet-sag.. http://kamubis.com/decisions/JudicialDecision/58d758cd-8918-4532-9713-46e52e9eb6e2/kamu-ihale-kanununun-3-uncu-maddesinin-birinci-fikrasinin-a-bendi-kapsaminda-yapilan-mal-alimi-.. http://kamubis.com/decisions/JudicialDecision/efa16f8a-04eb-4037-98d4-2cf2b585a1e9/yapim-isinde-hatali-uygulama-.-belediyesince-ihale-edilen-.-yapim-isinde-ahsap-duvar-ima.. http://kamubis.com/decisions/JudicialDecision/28be7769-2b62-492f-8c2b-0d9420c2f545/mulkiyeti-belediyeye-ait-gayrimenkulun-kiraya-verilmesi-mulkiyeti-.-belediyesine-ait-olan-ve-kr.. http://kamubis.com/decisions/JudicialDecision/cba0e50c-b8ea-435c-8788-a0ac08b7483a/fiyat-farkinin-hatali-hesaplanmasi-.-belediyesi-tarafindan-ihale-edilen-.-ihale-kayit-numar.. http://kamubis.com/decisions/JudicialDecision/3f9186b1-8c9f-4e06-be45-4e41d8f232cc/doner-sermaye-ek-odemesi-rektor-a-dan-elde-edilen-gelirlerden-kurumsal-katki-puani-adi-altinda.. http://kamubis.com/decisions/JudicialDecision/25ec1d6f-3bfa-457f-b517-53a94981a29c/harcirah-ile-universitesi-arasinda-duzenlen-protokol-ile-yurutulen-no.lu-proje-kapsaminda-duz.. http://kamubis.com/decisions/JudicialDecision/e3371606-920e-4038-8799-44633cd2d15d/doner-sermaye-ek-odemesi-fakultesi-bolumu-ogretim-elemanlari-tarafindan-yurutulen-ve-proje.. http://kamubis.com/decisions/JudicialDecision/35c41f54-7090-47e9-a232-d358a40dfbce/doner-sermaye-ek-odemesi-fakultesi-bolumu-ogretim-elemanlari-tarafindan-yurutulen-ve-projel.. http://kamubis.com/decisions/JudicialDecision/3efc7b56-45a6-457b-9fac-48777ebf5049/personel-atamasi-a-belediyesinde-sef-olarak-gorev-yapan-ve-fakulte-veya-dort-yillik-yuksekokul-m.. http://kamubis.com/decisions/JudicialDecision/e9b9ba03-da72-428f-8ced-61acd238269e/sosyal-denge-tazminati-belediye-baskanligi-ile-sendikasi-arasinda-tarihinde-imzalanan-ve-ta.. http://kamubis.com/decisions/JudicialDecision/5d15419a-f369-4dd3-b1f2-178258f31854/ikinci-ogretim-fazla-calisma-ucreti-ikinci-ogretim-yapan-birimlerde-gorevli-personelin-bir-kismina.. http://kamubis.com/decisions/JudicialDecision/2814efda-c7cd-4231-b99d-c7093a61946a/konukevi-gideri-universite-sosyal-tesisler-sube-mudurlugu-tarafindan-isletilen-konukevine-ait-bazi-.. http://kamubis.com/decisions/JudicialDecision/59a6f15d-4756-446d-89a4-62390df795e0/kira-geliri-covid-19-pandemi-doneminde-kisitlamaya-tabi-olmayan-ve-faaliyetini-surduren-bolgesind.. http://kamubis.com/decisions/JudicialDecision/f554a27f-819d-48a1-b51d-fad6c642724a/tazminat-vakfi-ile-vakif-istiraki-olan-..nin-musteciri-olduklari-bazi-tasinmazlarda-kira-ve-fer.. http://kamubis.com/decisions/JudicialDecision/84c0f6e6-6522-4f6d-8f5e-ba7fb8675de7/doner-sermaye-ek-odemesi-rektor-a-universite-hastanesinden-odenen-yonetici-payi-disinda-fakult.. http://kamubis.com/decisions/JudicialDecision/0a67a8a2-5168-4571-84e9-e5329785a5ef/doner-sermaye-ek-odeme-fakultesi-ogretim-uyesi-tarafindan-yurutulen-ve-adli-projelerin-uni.. http://kamubis.com/decisions/JudicialDecision/89ce0536-fc3c-42e4-8d5d-d9b29b0553be/doner-sermaye-ek-odemesi-yuksekokulu-ogretim-uyesi-tarafindan-ne-yapilan-adli-projenin-unive.. http://kamubis.com/decisions/JudicialDecision/b39cc714-3a67-4186-bc5f-15fb8d4d8ee9/doner-sermaye-ek-odemesi-universitesi-..-merkezi-mudurlugu-tarafindan-gerceklestirilen-projesin.. http://kamubis.com/decisions/JudicialDecision/14c2d138-b9ff-42fb-a0c9-17ff78930b82/doner-sermaye-ek-odemesi-yuksekokulu-ogretim-gorevlisi-tarafindan-ne-yapilan-adli-projenin-.. http://kamubis.com/decisions/JudicialDecision/5b288280-b080-4491-afa1-69e1ee5294c3/doner-sermaye-ek-odeme-a-fakultesi-ogretim-uyesi-tarafindan-yurutulen-projesinin-universite.. http://kamubis.com/decisions/JudicialDecision/e312fdfa-496e-42c0-803b-21dc74016406/mahkeme-giderleri-mahallesi-ada-no.lu-parselde-bulunan-tasinmaz-icin-alinan-yapi-kayit-belge.. http://kamubis.com/decisions/JudicialDecision/40a29dd5-8d85-4efc-9c15-19b1e500bb97/ise-baslatmama-tazminati-belediyede-personel-calistirilmasina-dayali-hizmet-alim-sozlesmesi-kapsami.. http://kamubis.com/decisions/JudicialDecision/bb9672b7-86c7-493b-91a0-491335202cef/-belediyesinin-elektrik-telefon-internet-ve-dogalgaz-kullanim-bedellerine-iliskin-odemelerden-dam.. http://kamubis.com/decisions/JudicialDecision/666ef178-1312-420b-bda0-e7902bb145a0/30.06.2021-tarih-ve-31527-sayili-resmi-gazetede-cumhurbaskanligi-tarafindan-yayimlanan-tasarruf-ted.. http://kamubis.com/decisions/JudicialDecision/f13fa363-c3bb-4e7d-8041-73c540eddf28/belediye-sirketine-ait-giderin-belediye-butcesinden-karsilanmasi-buyuksehir-belediyesince-beledi.. http://kamubis.com/decisions/JudicialDecision/8461da09-c30c-4444-b0ec-ff9e8b655eeb/tasarruf-tedbirlerine-aykiri-alim-belediye-tarafindan-aylik-gazete-aboneligi-bedeli-odendigi-ve-hed.. http://kamubis.com/decisions/JudicialDecision/9b73a7d3-a28c-469b-bdbe-2bdb38a9136f/-belediyesinde-gorevli-personele-mevzuata-aykiri-olarak-aile-yardimi-odenegi-verildigi-gorulmustur... http://kamubis.com/decisions/JudicialDecision/f9eef0b6-01d2-42b0-a737-0f320f8af841/zabita-ve-itfaiye-mudurluklerinde-gorev-yapan-memurlara-odenen-aylik-maktu-fazla-calisma-ucretinin-g.. http://kamubis.com/decisions/JudicialDecision/a5b6b0cd-2442-425c-a2cf-504ab09a77a3/-yuklenimindeki-ihale-kayit-numarali-belediyesi-beton-parke-yol-ve-kaldirim-yapim-isinde-a.. http://kamubis.com/decisions/JudicialDecision/4c352315-0f36-43f4-a038-18ead9312001/gelir-vergisi-tevkifati-yuklenimindeki-tarih-ve-tl-sozlesme-bedelli-bordur-ve-parke-doseme-y.. http://kamubis.com/decisions/JudicialDecision/7f8b885b-18f1-42c7-a770-5b929e666f49/tasit-kira-bedeli-yuklenimindeki-tarihli-ve-..-tl-sozlesme-bedelli-atik-toplamak-yol-supurme.. http://kamubis.com/decisions/JudicialDecision/325af562-58c0-46b9-ade1-0080a4ceb8ba/gecikme-bedeli-belediye-adina-kayitli-dogalgaz-aboneliklerine-ait-tuketim-bedellerinin-zamaninda-od.. http://kamubis.com/decisions/JudicialDecision/36e3cf4b-cb6f-4479-97b9-204f94fafb91/kadrosu-zabita-mudurlugunde-olup-tahsildar-olarak-mali-hizmetler-mudurlugunde-gorevlendirilen-a-za.. http://kamubis.com/decisions/JudicialDecision/6836d4db-0cd4-4ef4-bab8-e683f0b12837/belediye-meclis-uyeleri-arasindan-gorevlendirilen-belediye-baskan-yardimcisi-ya-belediye-meclisi-.. http://kamubis.com/decisions/JudicialDecision/6edf8e1d-5f36-42fd-bd3c-978f566096d6/imar-mudurlugunde-harita-muhendisi-olarak-gorev-yapan-e-hatali-ek-gosterge-rakami-uzerinden-odeme-.. http://kamubis.com/decisions/JudicialDecision/df936233-fd29-4217-9672-cf508861ff0b/belediyenin-5510-sayili-sosyal-sigortalar-ve-genel-saglik-sigortasi-kanunu-kapsaminda-belirtilen-si.. http://kamubis.com/decisions/JudicialDecision/44f26255-8eac-4bb3-bc61-9945aa2c4250/personele-rucu-edilmemesi-kultur-ve-sosyal-isler-mudurlugu-hizmetlerinde-kullanilan-plakali-araci.. http://kamubis.com/decisions/JudicialDecision/36670f0f-0bab-4324-9b97-58f41c7e91aa/gelir-vergisi-tevkifati-belediye-tarafindan-tarihinde-ins.-taah.-pvc-al.-dog.-mad.-tur.-gida-na.. http://kamubis.com/decisions/JudicialDecision/84866709-55a0-44d8-a552-f2eb6059fec1/arac-kiralama-belediye-tarafindan-acik-ihale-yontemiyle-tarihinde-tasimacilik-temizlik-tahmil-t.. http://kamubis.com/decisions/JudicialDecision/eac57fb1-9f8f-47d1-8e10-6799c6fa3b19/hatali-hesaplanan-revize-birim-fiyat-ihale-kayit-no.lu-belediyesi-fen-isleri-mudurlugu-tarafi.. http://kamubis.com/decisions/JudicialDecision/c1fa71c1-d34b-4e80-ad73-838216520145/belediyeden-emekli-olan-isci-...-...-...-ve-...ya-kidem-tazminati-ile-birlikte-odenen-kullanilmay.. http://kamubis.com/decisions/JudicialDecision/4a865270-b34c-4407-90d8-b2acce5bba53/belediyede-isci-olarak-calismakta-iken-emekli-olan-isci-...nin-kidem-tazminati-ve-diger-alacaklarin.. http://kamubis.com/decisions/JudicialDecision/b69a0ea3-fc37-465c-91fc-86b7b4ad51b8/fazla-mesai-ucreti-belediyede-fiilen-zabita-gorevini-icra-etmeyen-personele-maktu-mesai-ucreti-oden.. http://kamubis.com/decisions/JudicialDecision/1f7f8224-2ba3-4772-83b4-84b38019087d/damga-vergisi-...-a.s.ye-yapilan-bitum-odemelerinden-damga-vergisi-kesilmedigi-gorulmustur.-488-s.. http://kamubis.com/decisions/JudicialDecision/70ab9bbc-d5fb-4af1-8d4f-db2ec64a9166/sozlesme-damga-vergisi-...-ihale-kayit-numarali-beton-kilit-parke-ile-yol-yapim-isinde-...-tarihi.. http://kamubis.com/decisions/JudicialDecision/e1aa560f-e683-4812-b36f-96a9c610e4c0/bakim-onarim-harcamasi-sorguda-ve-plakali-tasitlarin-belediyeye-ait-olmadigi-buna-rag.. http://kamubis.com/decisions/JudicialDecision/284459c8-6974-4550-aded-4938c35c5290/2866-sayili-devlet-ihale-kanunu-ve-yukleniciyle-yapilan-sozlesme-dogrultusunda-gelir-kaydedilmesi-gereken-kesin-teminatin-gelir-kaydedilmemesi-sonucu-kamu-zararina-sebebiyet-verildigi-hk. http://kamubis.com/decisions/JudicialDecision/44cb6439-b7b7-4084-a753-f0a65c173fe6/proje-kapsaminda-hibe-seklinde-alinan-dovizin-turk-lirasina-cevrilmek-suretiyle-cari-harcamalar-icin.. http://kamubis.com/decisions/JudicialDecision/a41818cf-ef7d-43dd-9607-1a82af4edc65/gayrimenkul-takasi-isleminde-karsi-tarafin-odemesi-gereken-tapu-harcinin-belediye-butcesinden-odenme.. http://kamubis.com/decisions/JudicialDecision/5a5df735-9198-41da-b15e-5043e726ce6b/profesyonel-spor-kulubunun-kullanimina-otobus-tahsis-edilmesi-ve-tahsis-suresince-aracin-akaryakit-v.. http://kamubis.com/decisions/JudicialDecision/01295b44-6d78-4428-9236-4dcb4340117e/fiyat-farki-belediye-tarafindan-acik-ihale-yontemi-ile-tarihinde-elektrik-perakende-satis-anoni.. http://kamubis.com/decisions/JudicialDecision/16e5bd9d-8b29-4122-899d-1679be597026/belediye-meclis-uyelerine-tablet-alinmasi-belediye-meclis-uyelerine-tablet-alinmasi-suretiyle-....... http://kamubis.com/decisions/JudicialDecision/a4251d02-3019-4996-86a4-5671ca3a854d/bir-siyasi-parti-teskilatinin-duzenlemis-oldugu-genclik-festivali-organizasyonuna-iliskin-giderlerin.. http://kamubis.com/decisions/JudicialDecision/c4ef12fd-684f-4d1d-8969-714e6dcb837a/gecikme-cezasi-belediyeye-ait-araclarin-muayenelerinin-zamaninda-yaptirilmamasi-nedeniyle-belediye-.. http://kamubis.com/decisions/JudicialDecision/b133aa55-6069-4327-914d-3f09a68807a6/hakedisin-odemesinde-fiilen-yapilan-isler-esas-alinmasi-gerekirken-emsal-pozlar-esas-alinarak-odeme-.. http://kamubis.com/decisions/JudicialDecision/56e168aa-2ec1-4636-81df-5b14594272be/hakedislerde-odemeye-esas-tutarlarin-mevzuatina-aykiri-sekilde-hesaplanmasi-.....-yuklenimindeki-.... http://kamubis.com/decisions/JudicialDecision/0c589d80-a63a-4ba6-8ae0-6f349788796a/naklen-atanan-personele-yapilan-maas-odemesi-.-kurumunda-.-olarak-calismakta-iken-gorev-sur.. http://kamubis.com/decisions/JudicialDecision/941a330c-6c10-4dd5-8b71-ecb21c2d4a86/tasarruf-tedbirleri-genelgesine-aykiri-sekilde-haberlesme-gideri-odenmesi-..........-kurumu-......... http://kamubis.com/decisions/JudicialDecision/f651d53a-948a-4cd9-a777-5593eca45a9f/sozlesmede-yer-verilen-cezai-sartin-uygulanmamasi-ve-fiyat-farki-.-belediyesince-anahtar-tesli.. http://kamubis.com/decisions/JudicialDecision/8261dbe1-8b6a-4628-a298-23b6388629a0/sozlesme-damga-vergisi-.-yapim-isinde-yuklenici-.in-.-insaat-ile-yaptigi-alt-yuklen.. http://kamubis.com/decisions/JudicialDecision/a8878bc1-9586-4c5d-b66f-79e965d329f3/damga-vergisinin-odenmemesi-.-belediyesince-anahtar-teslimi-goturu-bedel-usulu-ile-ihale-edile.. http://kamubis.com/decisions/JudicialDecision/4efc45f5-b1af-4952-917e-39f0fec234bb/ozel-hizmet-tazminati-odemesi-.-belediyesi-fen-isleri-mudurlugunde-muhendis-kadro-unvani-ile-go.. http://kamubis.com/decisions/JudicialDecision/90fbb32d-74ed-455e-af4d-0ad527bfa40e/giyecek-yardimi-.-belediyesince-belediye-itfaiye-personeline-yapilan-giyecek-yardimindan-yarar.. http://kamubis.com/decisions/JudicialDecision/a4a622e0-27a1-4987-be22-146c8964d52f/aile-yardimi-odenegi-ve-asgari-gecim-indirimi-.-belediyesince-esi-calisan-personele-mevzuata-.. http://kamubis.com/decisions/JudicialDecision/a8af4cf0-70e1-4a23-929e-2479e6927909/maktu-fazla-calisma-ucreti-.-belediyesince-zabita-mudurlugunde-gorev-yapan-veri-hazirlama-ve.. http://kamubis.com/decisions/JudicialDecision/85b03bf2-e301-4d41-aa6e-79244e2e3239/sosyal-denge-odemesi-raporda-.-belediyesinde-calisan-memur-ve-sozlesmeli-personele-tavan-tutari.. http://kamubis.com/decisions/JudicialDecision/03509021-1788-4a3b-ba90-8c70319b71e7/mevzuata-aykiri-olarak-maktu-mesai-ucreti-odenmesi-memur-kadrosunda-gorev-yapan-.-isimli-persone.. http://kamubis.com/decisions/JudicialDecision/21e93e4d-12df-4014-ad12-1f240c97a564/mevzuata-aykiri-sekilde-mudurluk-kadrosuna-atama-yapilmasi-suretiyle-ozel-hizmet-tazminati-ek-odeme.. http://kamubis.com/decisions/JudicialDecision/ad117148-d98d-4fac-bce3-083d7b5d148e/tazminat-odemesi-emekli-olan-iscilere-yapilan-tazminat-odemelerinde-mevzuatta-ongorulen-tutardan-f.. http://kamubis.com/decisions/JudicialDecision/b77a5fe1-3f4d-4647-b486-790c3cac5965/elektrik-alimlari-icin-yapilan-odemeler-uzerinden-damga-vergisi-kesintisinin-yapilmamasi-elektrik-a.. http://kamubis.com/decisions/JudicialDecision/b43a48a0-0f1f-4643-800a-9916bf80c9de/akaryakit-aliminda-fiyat-farkinin-hatali-hesaplanmasi-.-belediyesinin-.-ihale-kayit-numarali-.. http://kamubis.com/decisions/JudicialDecision/cf43939b-0ea6-4758-8c62-7b7c14fdfa12/mal-aliminda-fiyat-farkinin-hatali-hesaplanmasi-.-tarihinde-.-ihale-kayit-numarasi-ile-ihale-.. http://kamubis.com/decisions/JudicialDecision/038cc893-3b99-4ca6-b721-910fb5476d48/yeni-birim-fiyatlarin-hatali-hesaplanmasi-.-ihale-kayit-numarali-belediyesi-hizmet-binalarinda-.. http://kamubis.com/decisions/JudicialDecision/d3f04a0f-0686-435f-8dd0-de27efe39cce/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/786da1f5-3202-449c-baa7-55f289f3025c/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/8f56a23f-c03c-4b73-bf1e-0a22109908eb/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/658153ee-d8b9-4ed0-aa15-053b1b99cb99/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/fe2d1a69-c0cf-4773-aefa-0fddbb4d1149/taseron-iscilere-mevzuata-aykiri-ikramiye-odenmesi-...-belediyesinde-taseron-isci-olarak-calisirke.. http://kamubis.com/decisions/JudicialDecision/94b6ab16-d4e5-4cd1-9602-d76494011470/taseron-iscilere-mevzuata-aykiri-ikramiye-odenmesi-...-belediyesinde-taseron-isci-olarak-calisirke.. http://kamubis.com/decisions/JudicialDecision/359e9b1d-ef8b-421b-8447-0732c30cf805/asgari-ucret-destek-tutarinin-yuklenicinin-hakedisinden-mahsup-edilmemesi-yuklenimindeki-hizm.. http://kamubis.com/decisions/JudicialDecision/c38fef12-dfe5-40e1-b2ec-a3a5673a5fa9/taseron-iscilere-mevzuata-aykiri-ek-gida-odemesi-...-belediyesinde-taseron-isci-olarak-calisirken-.. http://kamubis.com/decisions/JudicialDecision/8a4241fe-e976-49d4-a383-0fa7ce4fa7e1/dogal-gaz-faturasi-idare-tarafindan-kiraya-verilen-no.lu-is-yerine-ait-dogal-gaz-faturalarin.. http://kamubis.com/decisions/JudicialDecision/28c957ec-a08d-43bc-8c1e-f3ab88128caa/muhtelif-harcama-.da-duzenlenen-..-tanitim-gunleri-etkinlikleri-icin-yapilan-muhteli.. http://kamubis.com/decisions/JudicialDecision/bf0eddd4-e40f-4302-8f2c-ff9659205ab9/kurumlar-vergisi-tevkifati-tic.-ltd.-sti.-yukleniminde-bulunan-.-ihale-kayit-numaral.. http://kamubis.com/decisions/JudicialDecision/7201476e-2c36-47db-80b9-7c733b1517d3/damga-vergisi-ve-ihale-kayit-numarali-yapim-islerinde-yukleniciler-ile-alt-yuklenici.. http://kamubis.com/decisions/JudicialDecision/01620145-2297-447e-9af5-dd69b092acf3/kidem-tazminati-belediyesi-personel-ltd.-sti.de-calismakta-iken-emekli-olan-iscilere-beledi.. http://kamubis.com/decisions/JudicialDecision/02af8f0e-445b-4ead-8bdd-78d513cc95c9/atama-asaleten-atanma-sartlarini-tasimadigi-halde-memur-kadrosundan-zabita-muduru-kadrosuna-atanan.. http://kamubis.com/decisions/JudicialDecision/4bddcd83-3046-41f9-bc0f-e592ec609125/gelir-vergisi-kesintisi-yapilmamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-.. http://kamubis.com/decisions/JudicialDecision/abe0b3cb-ddd2-44c7-bb55-99eb5f264736/kidem-tazminat-bedelinin-rucu-edilmemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucun.. http://kamubis.com/decisions/JudicialDecision/ccc73552-d9c6-4ad8-baab-a33475a7cde5/tazminat-bedelinin-rucu-edilmemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-.. http://kamubis.com/decisions/JudicialDecision/1ba9597a-1322-4074-8217-92cf4656ab98/tapu-harci-odemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-bir-bedel-karsil.. http://kamubis.com/decisions/JudicialDecision/7b920eba-6fb8-4cb0-ba87-1150b1627084/konaklama-bedeli-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-a-yurtici-gecici-.. http://kamubis.com/decisions/JudicialDecision/4fafedeb-e1fc-4e49-9061-7db110cd8a5f/yardim-komisyonu-uyelerine-huzur-hakki-adi-altinda-ucret-odemesi-yapilmasi-belediyesi-muhtac-kimse.. http://kamubis.com/decisions/JudicialDecision/fcc651d1-8337-4262-be34-2cecb22a9bfb/damga-vergisi-.-belediyesi-ile-.-limited-sirketi-arasinda-..-tarihinde-duzenlenen-tl-bedelli-.. http://kamubis.com/decisions/JudicialDecision/1c1de663-e5ab-47a5-83b6-cef146bd195e/kiralanan-tasinmazin-izinsiz-devri-.-tarihli-kira-sozlesmesi-ile-..-vakiflar-bolge-mudurlugunden-.. http://kamubis.com/decisions/JudicialDecision/78b31f26-0ee3-42a1-b2fd-34ca2fa0e324/damga-vergisi-.-belediyesi-ile-.-limited-sirketi-arasinda-..-tarihinde-duzenlenen-tl-bedelli-.. http://kamubis.com/decisions/JudicialDecision/4b25e67c-f0a3-4fc7-9ca5-104072da193c/damga-vergisi-..-belediyesi-ile-..-limited-sirketi-arasinda-muhtelif-tarihlerde-imzalanan-arac-k.. http://kamubis.com/decisions/JudicialDecision/f347d56a-4e31-4937-a69a-70a1f8085da2/maas-odemesi-belediye-baskani-ya-mevzuatta-ongoruldugunden-daha-yuksek-tutarda-aylik-brut-odenek.. http://kamubis.com/decisions/JudicialDecision/98b01eaf-a9dd-4294-8dce-74da1d209268/maas-odemesi-belediye-baskaninin-gorevde-olmadigi-zamanlarda-yerine-vekalet-eden-meclis-uyeleri-... http://kamubis.com/decisions/JudicialDecision/fbeaff81-71e3-4030-bd58-f8513383ba8c/revize-birim-fiyat-ve-gelir-vergisi-tevkifati-limited-sirketinin-yukleniminde-bulunan-tl-bed.. http://kamubis.com/decisions/JudicialDecision/357dda09-9d21-4f47-b80e-2d0214f655c4/maktu-fazla-calisma-ucreti-buyuksehir-belediyesinde-zabita-kadrosunda-olmayan-ve-zabita-teskilati.. http://kamubis.com/decisions/JudicialDecision/23f99806-3a06-450c-b878-82b65d97f735/maktu-fazla-calisma-ucreti-buyuksehir-belediyesi-itfaiye-daire-baskanliginda-muhendis-tekniker-.. http://kamubis.com/decisions/JudicialDecision/16c2afa7-37b6-431f-aebd-43336ad733e1/kasko-bedeli-belediyesine-ait-olan-plakali-marka-ve-plakali-marka-araclara-kasko-sigor.. http://kamubis.com/decisions/JudicialDecision/afb66577-5aee-4b46-99e0-fed98cb3066d/huzur-hakki-ayni-gun-icinde-gerceklestirilen-meclis-ve-komisyon-toplantilarina-katilan-belediye-mec.. http://kamubis.com/decisions/JudicialDecision/6c90bbaa-e185-4d59-9481-7bceb3f8dacd/amator-spor-kulubune-yardim-belediyesi-tarafindan-amator-bir-spor-kulubu-olan-belediye-spor-kul.. http://kamubis.com/decisions/JudicialDecision/edc63699-fd6d-49f6-8865-f5c4e5b95df4/trafik-cezasi-ve-gecikme-bedeli-belediyesine-ait-ve-plakali-araclara-ait-trafik-cezalari-ve-g.. http://kamubis.com/decisions/JudicialDecision/c17e68d7-b9d6-4098-846c-05df5d876308/temsil-ve-agirlama-giderleri-seyahat-ve-konaklamaya-iliskin-giderler-temsil-ve-agirlama-kapsaminda-.. http://kamubis.com/decisions/JudicialDecision/c62960fd-682a-4fc9-8958-eecfb888e4d9/icra-masrafi-vekalet-ucreti-belediyesi-tarafindan-tarihinde-alimi-yapilan-mallarin-bedelinin-z.. http://kamubis.com/decisions/JudicialDecision/49da32aa-7851-495e-a719-ee28ccdaecba/ozel-hizmet-tazminati-universitesinde-genel-sekreterlik-kadrosunda-bulunan-ancak-fiilen-univer.. http://kamubis.com/decisions/JudicialDecision/f0c0a699-6d1d-4744-81d2-01fe577a4f3b/ek-ders-ucreti-universitesi-enstitulerinde-gorev-yapan-ogretim-elemanlarina-maas-karsiligi-hafta.. http://kamubis.com/decisions/JudicialDecision/f9dc4807-b1f5-4f81-8a3e-9da90b74c76c/kiralanan-panelvan-ve-pikap-cinsi-tasitlarin-aylik-kiralama-bedellerinin-ilk-sozlesme-bedeline-fiyat.. http://kamubis.com/decisions/JudicialDecision/7084f3d6-1226-4ed8-87fa-b0f83e31ef26/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/20006bc9-4049-45c1-b797-202fc53b56d5/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/216eb7c5-30c0-431e-b77a-04574390b285/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/cd17a1e0-e175-4e72-ae1a-2e0e42cf7fa5/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/4f75f068-7f1b-4ccd-9c89-450e634c1707/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/1fb9a308-3edd-4324-a877-f787d7acca90/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/205ad1c1-8bea-4f0f-8395-b9c840918274/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/4bef075b-4509-4872-b929-077e2e47a740/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/736ac391-904c-4aa4-8283-b0474d72b4a5/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/3d610cc5-c79f-48b7-840b-9e025b040e49/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/2f356d9d-ada6-4406-b65b-811836673375/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/6666062e-26ff-42c2-84ec-ffcaaede6992/fiyat-farki-hesaplamasinda-guncel-endeksin-hatali-belirlenmesi-...ile-arasinda-sozlesmeye-baglanan.. http://kamubis.com/decisions/JudicialDecision/cc8a3ade-b79c-4584-b965-79387f251453/idare-butcesinden-kislik-kiyafet-ve-is-guvenligi-malzemesi-alimi-...icme-suyu-daire-baskanligi-biri.. http://kamubis.com/decisions/JudicialDecision/809f3f66-7541-4148-9951-91f416818f6d/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/e42963cc-875c-45b2-8726-a0f03e56f02c/fiyat-farki-hesaplamasinda-guncel-endeksin-hatali-belirlenmesi-...ile-arasinda-sozlesmeye-baglan.. http://kamubis.com/decisions/JudicialDecision/6dea074a-fce2-49a4-bf94-5b247a73af67/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/05c5dc1b-ad4b-43f4-bd6b-a7db38972e56/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/13cb46d4-b5bc-4f2f-9633-1c6253b798a1/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/006764a1-9231-419e-8d6a-54f72bbaec2f/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/870e78bc-4e4c-4f0c-aa2c-4a27345d5955/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/3d58de05-f675-4d27-a24d-c7e3c65f00e4/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/48eb9973-8d0b-43bc-ae75-402cc8ebeed3/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/024877c7-9a9d-4b60-b604-352dfd4a9b10/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/67b2fde0-4e4b-4956-b589-fd4025785ef7/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/9b559da9-1208-40d5-b343-569ddc91b0ce/fiyat-farki-hesaplamasinda-guncel-endeksin-hatali-belirlenmesi-55-...ile-arasinda-sozlesmeye-bagl.. http://kamubis.com/decisions/JudicialDecision/f03e1f25-5df7-4dc1-a33a-c4027ee326bf/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/edac0c7e-6c4a-4194-a332-73be7266f056/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/393a6567-fb48-40cf-aac5-45c05df48d3d/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/c0a32550-d870-4d14-a68a-e87af7ab4eac/fiyat-farki-hesaplamasinda-guncel-endeksin-hatali-belirlenmesi-...ile-is-ortakligi-arasinda-sozle.. http://kamubis.com/decisions/JudicialDecision/30c2c606-2b7d-4af0-900b-fd20d5bb9bd1/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/1484fe4d-66a5-4658-abb3-b2b1c25f9748/fiyat-farki-hesaplamasinda-guncel-endeksin-hatali-belirlenmesi-...ile-arasinda-sozlesmeye-baglana.. http://kamubis.com/decisions/JudicialDecision/847dfdfb-8599-4787-acbf-f4467d71c41c/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/61139994-5123-467b-90dd-35840b3f51a4/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/62738db0-7409-4655-a134-6a2b0b562dd9/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/ab5e5ef4-e0bc-4c10-b3a1-33b4962a2fb9/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/883fbc23-196f-4257-a90c-73ff595b7c7b/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/7bbee418-4c70-4c67-b367-a7a0ac2271bd/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/0d80950d-a0c4-4940-a438-68054046db52/fiyat-farki-hesaplamasinda-guncel-endeksin-hatali-belirlenmesi-...ile-arasinda-sozlesmeye-baglana.. http://kamubis.com/decisions/JudicialDecision/704412cb-cfbf-4001-8043-8b59f106bb53/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/c63bc723-678a-443d-beef-de419a93fb01/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/627dcf94-77b1-4a28-b58e-ad2db0f0bc32/kiralanan-binek-cinsi-tasitlarin-aylik-kiralama-bedellerinin-ilk-sozlesme-bedeline-fiyat-farki-veril.. http://kamubis.com/decisions/JudicialDecision/366a597f-9dea-4fd1-a125-a34eb3fc52e1/mevzuatin-ongordugu-tutardan-fazla-sosyal-denge-tazminati-odenmesi-raporda-...-...-ile-...-send.. http://kamubis.com/decisions/JudicialDecision/783cce7c-f196-480c-92ad-87d91fdb59df/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/ff6818de-abe3-41b3-8218-5fbfd1dd56ed/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/3f8a0ae8-3851-406b-9f6b-e8650a08a10e/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/8570564b-6d6a-43ab-b27a-41163df09ab8/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/b674410d-8457-4257-a04d-de05f25a4f35/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/4d16bd2f-8dcc-40fd-a890-a3b327927c74/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/1d72cb05-c794-4623-a19b-accf64b4fbb4/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/7b516e80-bc3c-4f51-badf-26a7b290d84f/teknik-personel-bildiriminin-zamaninda-ve-usulune-uygun-yapilmadigi-halde-cezai-sartin-uygulanmamasi.. http://kamubis.com/decisions/JudicialDecision/15d27009-01b6-4988-9b4d-c129c24c5fc4/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/14bc7601-e83c-42bd-953c-1deac2a19d6e/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/a7202570-75d0-4334-9494-f9d8e684c760/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/27b8f133-86e1-46ad-841a-21ced9d43abe/fiyat-farki-hesaplamasinda-guncel-endeksin-hatali-belirlenmesi-...ile-arasinda-sozlesmeye-baglana.. http://kamubis.com/decisions/JudicialDecision/ec5b9a42-ada3-4815-ac62-2e483bd46fb2/yatirim-tesvik-belgesi-ile-kdvden-istisna-tutulmus-makine-ve-techizat-alimlarina-iliskin-hesaplanan.. http://kamubis.com/decisions/JudicialDecision/a6173fcf-913d-4486-8f00-a66c54e83971/hakedis-..-ins.-san.ve-tic.-ltd.-sti-ortak-girisimi-yukleniminde-bulunan-..-tl-sozlesme-bedelli-.. http://kamubis.com/decisions/JudicialDecision/11e08fe5-cfd4-4303-b19a-db45b24dd411/sosyal-denge-tazminati-.-tarihinde-.-buyuksehir-belediyesi-ile-..-sendikasi-.-arasinda-imzala.. http://kamubis.com/decisions/JudicialDecision/66e99b38-4340-45aa-855e-47bced4f64a2/hakedis-sanayi-ve-ticaret-as.-..muhendislik-musavirlik-insaat-sanayi-ve-ticaret-as.-is-ortakligi.. http://kamubis.com/decisions/JudicialDecision/21c4fa4b-4b24-42fc-add5-5b4d6bce404c/hakedis-.-sanayi-insaat-ve-taahhut-as-yukleniminde-bulunan-tl-sozlesme-bedelli-..-hafif-r.. http://kamubis.com/decisions/JudicialDecision/4b1565d6-432a-4dda-b7e6-e30ba454d6d1/hakedis-..-ins.-san.-tic.ltd.-sti.-adi-ortakligi-yukleniminde-bulunan-..-tl-sozlesme-bedelli-.. http://kamubis.com/decisions/JudicialDecision/728ef436-7bfc-4925-ac06-9f99f4f51a48/hizmet-alimi-belediyenin-kendi-imkanlariyla-herhangi-bir-ozel-veya-teknik-beceri-gerektirmeyen-pers.. http://kamubis.com/decisions/JudicialDecision/73ef3a5e-428d-4af0-957f-580436b82a21/arac-kiralama-buyuksehir-belediyesi-..-dairesi-baskanliginca-4734-sayili-kamu-ihale-kanununun-.. http://kamubis.com/decisions/JudicialDecision/af02c03e-a95a-440e-9249-3211f14a767a/anket-hizmet-alimi-belediye-tarafindan-hizmetlerin-kalitesi-ile-ilgili-yaptirilan-anket-sonucu-kara.. http://kamubis.com/decisions/JudicialDecision/86b136ea-a099-4913-842a-e2bdc85144e6/hizmet-alimi-..buyuksehir-belediyesi-yenileme-alanlarinda-yapilacak-ihalelere-iliskin-esas-ve-usul.. http://kamubis.com/decisions/JudicialDecision/7e14bd78-a83d-4efd-932c-dba5dbbd6805/kati-atik-transferi-ltd.-sti.-yukleniminde-bulunan-tl-sozlesme-bedelli-kati-atiklarin-transf.. http://kamubis.com/decisions/JudicialDecision/1faf390f-e6d8-4e91-98d6-914f4cedc2d6/pazarlik-ihale-usulu-san.-ve-tic.-ltd.-sti.-is-ortakligi-yukleniminde-bulunan-..-tl-sozlesme-be.. http://kamubis.com/decisions/JudicialDecision/ad2258ed-867b-44e0-85c3-21f5a40b0848/kira-bedeli-.ili-ilcesi-.-mahallesi-sinirlan-icerisinde-.-numarali-pafta-uzerinde-yer-alan-t.. http://kamubis.com/decisions/JudicialDecision/0c6c24ee-adfa-432f-90e4-a4f0137918ef/hakedis-..-as-yukleniminde-bulunan-..-tl-sozlesme-bedelli-il-sinirlari-icindeki-ulasim-yollarin.. http://kamubis.com/decisions/JudicialDecision/f0b2558b-6670-4509-a538-61a56799ae1d/hakedis-..-is-ortakligi-yukleniminde-bulunan-..-tl-sozlesme-bedelli-tam-adaptif-trafik-yon.. http://kamubis.com/decisions/JudicialDecision/08484a64-538f-49db-bc01-1a3a2f5dfd0e/hakedis-musavirlik-ins.as.-ortak-girisim-yukleniminde-bulunan-..-tl-sozlesme-bedelli-..-bulva.. http://kamubis.com/decisions/JudicialDecision/ee2c4bf9-b483-4e90-a97f-1f7b0a838400/yemek-bedeli-meclis-uyeleri-ve-muhtarlar-icin-belediye-butcesinden-yemek-bedelleri-odenmesi-hususu-.. http://kamubis.com/decisions/JudicialDecision/9d8894bc-7d34-4cb3-abc3-bd8ec0e00a25/aile-yardimi-odenegi-esleri-calisan-personele-mevzuata-aykiri-olarak-aile-yardimi-odendigi-gorulmus.. http://kamubis.com/decisions/JudicialDecision/026d9609-52ec-4541-9c00-7b468b3319a2/yillik-izin-ucreti-...-emekli-olan-iscilere-henuz-hak-edilmeyen-yillik-izin-ucretlerinin-odendigi-.. http://kamubis.com/decisions/JudicialDecision/db035d28-f9f3-4682-a5c1-a403ae7488ff/mudur-kadrosuna-mevzuata-aykiri-atama-...-belediyesinde-memur-kadrosunda-calismakta-iken-2009-yilin.. http://kamubis.com/decisions/JudicialDecision/75419e8e-094b-4045-83f6-5efd807d7ebc/yapim-isinde-yapilmayan-imalatlarin-bedellerinin-odenmesi-...-nak.-san.-ve-tic.-ltd.-sti.-...-tu.. http://kamubis.com/decisions/JudicialDecision/240a0fb3-8435-48f6-8fd7-a1567ac1c8e9/tahsisli-yerlerin-elektrik-faturalarinin-belediye-butcesinden-odenmesi-belediye-giderleri-arasinda.. http://kamubis.com/decisions/JudicialDecision/3acf800f-694f-4a8d-b3ca-6860fe9a1638/asgari-ucret-desteginin-hakedis-odemelerinden-kesilmemesi-...-personel-anonim-sirketinden-yapilan-i.. http://kamubis.com/decisions/JudicialDecision/aa73d250-4cd4-45c7-84d4-12bebe469969/harcirah-..-gida-a.s.-tarafindan-isletilmekte-olan-...-okul-gemisinin-...-universitesi-...-enstitus.. http://kamubis.com/decisions/JudicialDecision/f73f42e8-5c0f-4f73-a3ae-19fe759f8e35/gelir-vergisi-tevkifati-gercek-kisilerden-internet-ortaminda-reklam-hizmeti-alinmasi-dolayisiyla-ya.. http://kamubis.com/decisions/JudicialDecision/3c9c4da9-e765-43c9-820f-fe5d26bacdd2/huzur-hakki-..buyuksehir-belediyesi-meclisinin-bazi-toplantilarina-katilamayan-uyelerin-yerine-vek.. http://kamubis.com/decisions/JudicialDecision/a15a7e00-274f-4a2a-9d7b-cf17e09cd97d/makam-ve-gorev-tazminati-daire-baskanligi-gorevini-vekaleten-yuruten-..na-mevzuata-aykiri-olar.. http://kamubis.com/decisions/JudicialDecision/1d2b25b5-9436-4c60-809c-9d9b3279c09e/makam-ve-gorev-tazminati-..-daire-baskanligi-gorevini-vekaleten-yuruten-ya-mevzuata-aykiri-olar.. http://kamubis.com/decisions/JudicialDecision/3f664f2a-7466-4c70-81cb-b1f03d5a5468/vakfa-ait-hali-ve-perdenin-yikama-bedeli-.-vakfina-ait-binadaki-hali-ve-stor-perdelerin-yikama-h.. http://kamubis.com/decisions/JudicialDecision/83095593-939f-4ec6-8689-2142a12cc2ec/avukatlik-vekalet-ucreti-.-buyuksehir-belediyesi-hukuk-musavirligi-bunyesinde-gorev-yapan-personel.. http://kamubis.com/decisions/JudicialDecision/acc0d086-1ff0-4c05-8896-9e5c911957e3/haber-ve-reklam-gideri-belediyenin-rutin-faaliyet-ve-hizmetlerinin-yerel-bir-televizyon-kanalinda-y.. http://kamubis.com/decisions/JudicialDecision/813bb1db-9ffc-4f98-a9f3-8a031ccf2c3a/haber-ve-reklam-gideri-belediyenin-rutin-faaliyet-ve-hizmetleri-ile-ilgili-cesitli-internet-haber-s.. http://kamubis.com/decisions/JudicialDecision/534ea0fe-27ec-469b-8738-90a128813877/temsil-ve-agirlama-gideri-ilcede-yeni-evlenen-ciftlerin-dugunlerinde-takdim-edilmek-uzere-.mudu.. http://kamubis.com/decisions/JudicialDecision/60d07bfb-c383-4be1-9241-fc5d1596af45/gecikme-cezasinin-belediye-butcesinden-odenmesi-.-belediyesinin-cesitli-hizmet-birimlerine-ait-e.. http://kamubis.com/decisions/JudicialDecision/bdbd6b75-64e6-4214-ab4e-4a2e30c1df09/mevzuata-aykiri-aile-yardimi-odenegi-verilmesi-ve-hatali-oranda-asgari-gecim-indirimi-uygulanmasi-e.. http://kamubis.com/decisions/JudicialDecision/c2d28c41-b267-436e-a463-a164bcf08c04/haber-ve-reklam-gideri-belediyenin-rutin-faaliyet-ve-hizmetlerinin-cesitli-ulusal-televizyon-kanall.. http://kamubis.com/decisions/JudicialDecision/44e75080-591a-49f5-9261-acf1e7109b36/tasarruf-tedbirlerine-aykiri-olarak-masa-ve-duvar-takvimi-alinmasi-belediye-tarafindan-baski-ve-ci.. http://kamubis.com/decisions/JudicialDecision/a484d5b7-99c2-4eea-98de-27ac14bb1e4e/belediyenin-gorev-ve-sorumluluk-alani-disinda-mal-alimi-yapilmasi-belediye-tarafindan-ozel-bir-gaze.. http://kamubis.com/decisions/JudicialDecision/acca1e0d-cd8b-41ba-b4a1-62006aa0ce6e/aylik-maktu-fazla-calisma-ucretinin-hatali-odenmesi-belediye-trafik-memuru-kadrosunda-yer-alan-... http://kamubis.com/decisions/JudicialDecision/c837c0f8-8160-41b1-8a12-06fef0436e41/temsil-ve-agirlama-gideri-ogrencilere-mezuniyetleri-ve-universite-sinavina-katilimlari-sebebiyle-be.. http://kamubis.com/decisions/JudicialDecision/4a466586-4e3c-4a97-951f-69ca39e9e6f1/temsil-ve-agirlama-gideri-ogretmenler-gunu-sebebiyle-ilce-milli-egitim-mudurlugunce-duzenlenen-prog.. http://kamubis.com/decisions/JudicialDecision/e27fa9e0-4233-4087-a6b2-075ed6460bc4/temsil-ve-agirlama-gideri-2021-yilinin-sona-ermesi-sebebiyle-ilcede-yer-alan-kurum-ve-esnaflara-tem.. http://kamubis.com/decisions/JudicialDecision/c8d1bca1-dc73-4afd-81e2-ac32bb9b0c81/zabita-ve-itfaiye-mudurlugunde-gorev-yapmakta-olan-personelin-maktu-mesailerinin-hatali-odenmesi-za.. http://kamubis.com/decisions/JudicialDecision/be4b3ff3-342f-484f-b5fe-abf690568e92/temsil-agirlama-ve-toren-giderleri-.-belediyesi-ozel-kalem-mudurlugunce-ilceye-ziyaret-taniti.. http://kamubis.com/decisions/JudicialDecision/5453dd9c-1583-4250-bb91-2d83ce130f28/belediye-butcesinden-odenen-icra-masraflari-ve-avukatlik-vekalet-ucretinin-ilgililerine-rucu-edilmem.. http://kamubis.com/decisions/JudicialDecision/92534553-dbe3-4a9b-8d58-e2bf3d47d6b7/arac-muayenelerinin-zamaninda-yaptirilmamasi-nedeniyle-belediye-butcesinden-odenen-gecikme-ucretleri.. http://kamubis.com/decisions/JudicialDecision/f424e886-feb6-4e40-bc75-ae96e0e463de/temsil-ve-agirlama-gideri-belediye-personeli-ve-eslerine-kaynastirma-yemegi-adi-altinda-temsil-tan.. http://kamubis.com/decisions/JudicialDecision/9ffe6c59-552c-4057-9ecd-eb165e15b257/belediyeye-ait-araclarin-muayenelerinin-zamaninda-yaptirilmamasi-sebebiyle-olusan-gecikme-bedelinin-.. http://kamubis.com/decisions/JudicialDecision/607a48fd-f6da-40bf-baae-77cf06bd0bdc/ozel-hizmet-tazminatinin-hatali-oran-uzerinden-odenmesi-belediyenin-mali-hizmetler-mudurlugunde-ayn.. http://kamubis.com/decisions/JudicialDecision/b1ceed4d-b2ee-4ed8-a0d9-f1b040951145/belediye-tarafindan-dernege-nakdi-kira-yardimi-yapilmasi-belediye-tarafindan-.-cemiyeti-.-sub.. http://kamubis.com/decisions/JudicialDecision/c3054844-b90b-402c-9255-1536bda77f28/gazete-alimi-belediye-tarafindan-cumhurbaskanligi-genelgesine-aykiri-olarak-farkli-donemlerde-gazet.. http://kamubis.com/decisions/JudicialDecision/004d7518-f131-4bfc-bd59-78690ca9de3b/vadesi-gecmis-vergi-borcu-sorgulamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/9a14fcfb-2654-4502-a7dd-09cc5aa48659/gelir-vergisi-kesintisi-yapilmamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-.. http://kamubis.com/decisions/JudicialDecision/581c1e33-fa03-40c4-8083-40e79cdb65b8/fiyat-farki-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-belediyesinin-201.. http://kamubis.com/decisions/JudicialDecision/0b8f0a18-6ec9-4cc1-994a-0ee814d55972/giyim-bedeli-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-belediyesinde-oze.. http://kamubis.com/decisions/JudicialDecision/484be509-4460-498a-9fb3-cbf3f587385e/hediye-alimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-belediyesince-ilc.. http://kamubis.com/decisions/JudicialDecision/9af899c9-d7e5-408b-9611-32a1380130d5/aile-yardimi-odenegi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-bunye.. http://kamubis.com/decisions/JudicialDecision/3d30de1d-6751-462f-9c74-fa8ff428ba08/dugun-ve-nisan-torenleri-icin-odeme-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-.. http://kamubis.com/decisions/JudicialDecision/74e46d63-c3e4-42c7-8e2a-b68211dd5497/gazete-alinmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-her-ne-kadar-denetc.. http://kamubis.com/decisions/JudicialDecision/a5ab5152-8841-4216-b162-098c54e2af53/gecikme-cezasi-ve-sure-uzatimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-..... http://kamubis.com/decisions/JudicialDecision/fa2c971b-b692-4e60-b49b-7765b1464c7b/fazla-odeme-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-her-ne-kadar-denetci-ta.. http://kamubis.com/decisions/JudicialDecision/dba1af3f-d9da-423b-80c2-9776791cce85/maktu-fazla-calisma-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-zabita-mudurlug.. http://kamubis.com/decisions/JudicialDecision/41874e0a-6f51-4645-b4b3-5d30ffd4b3d6/sorumluluk-zammi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-toplu-is-sozlesmes.. http://kamubis.com/decisions/JudicialDecision/db7a1ab8-eca9-42f9-b632-769fbc6d0c40/ozel-hizmet-tazminati-yan-odeme-ek-odeme-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonuc.. http://kamubis.com/decisions/JudicialDecision/19a07389-5bd0-4341-913c-f11ae2fdd9ea/kira-alacaklarinin-zamanasimina-ugratilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonu.. http://kamubis.com/decisions/JudicialDecision/a1a96f95-242f-49f2-8b10-f0fbc2ac3433/damga-vergisi-kesintisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi.. http://kamubis.com/decisions/JudicialDecision/a842e35f-737d-4559-8a06-06e9b7db9a98/eksik-kira-tahakkuku-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyeye-ait-.. http://kamubis.com/decisions/JudicialDecision/6f431cea-1a2a-45a6-aa60-9f59071f75b4/trafik-idari-para-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye.. http://kamubis.com/decisions/JudicialDecision/924d3614-753d-4294-b47a-ecc282b00109/gecikme-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesine-ait-.. http://kamubis.com/decisions/JudicialDecision/c26c948e-81cf-4000-addd-aafd2d1a5147/kidem-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-a-belediyesi-pe.. http://kamubis.com/decisions/JudicialDecision/fa0ddbac-5b2e-4cd7-9841-1d9a7e440c76/spor-kuluplerine-yardim-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tar.. http://kamubis.com/decisions/JudicialDecision/deff817e-aac0-4bc7-912b-e9e78a40231b/damga-vergisi-kesintisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-beledi.. http://kamubis.com/decisions/JudicialDecision/222b485f-ddaf-415b-acb2-3e8986bc1daa/belediye-personeline-indirimli-tarife-uygulanmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmes.. http://kamubis.com/decisions/JudicialDecision/4d989455-2dd8-42e2-acaa-1d15822784b3/spor-kulubune-yardim-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tarafin.. http://kamubis.com/decisions/JudicialDecision/2e507faa-6330-44d0-a184-33b1776e3f54/asgari-gecim-indirimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-...-beled.. http://kamubis.com/decisions/JudicialDecision/d550a7a9-7679-49a2-ab98-eabaebc25f03/alacaklarin-hak-dusurucu-sure-icerisinde-talep-edilmemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-in.. http://kamubis.com/decisions/JudicialDecision/c783f54e-173e-4938-9820-94b21d25ef54/aile-yardimi-odenegi-ve-asgari-gecim-indirimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-so.. http://kamubis.com/decisions/JudicialDecision/86150ff1-fcc3-43b1-aa4a-aed5254cb9b7/nakdi-kaynak-aktarimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-taraf.. http://kamubis.com/decisions/JudicialDecision/c3a45df2-fa25-45fa-8586-ce93d3196841/hizmet-alimi-suretiyle-calistirilan-tasitlarin-bakim-onarim-giderlerinin-belediye-butcesinden-odenme.. http://kamubis.com/decisions/JudicialDecision/bf7caaf5-c67e-45de-862e-5266ea0478d0/ek-odeme-.............-universitesi-saglik-arastirma-ve-uygulama-merkezi-doner-sermaye-isletmesinde.. http://kamubis.com/decisions/JudicialDecision/5c223e6c-12dc-46e0-97ff-35b39b9b12a6/ek-odeme-.-universitesi-acik-ogretim-fakultesinde-mesai-saatleri-disinda-bireysel-gelir-getiric.. http://kamubis.com/decisions/JudicialDecision/b275b394-2578-45cc-987f-939542ae5aae/nobet-ucreti-odemesi-.............-universitesi-saglik-uygulama-ve-arastirma-merkezinde-gorevli-ogr.. http://kamubis.com/decisions/JudicialDecision/eb517c9f-3bef-456a-8b96-c753a97a29de/belediye-sirketinin-isletmesine-ait-bazi-giderlerin-belediye-butcesinden-odenmesi-belediye-sirketin.. http://kamubis.com/decisions/JudicialDecision/19cb0661-7fff-4c90-a964-3e08d2b4536f/gelir-vergisi-tevkifati-.-belediyesi-tarafindan-.-tarihinde-.tl-bedelle-.-anonim-.. http://kamubis.com/decisions/JudicialDecision/f0883800-5664-4fba-8a83-37356c9455d2/temsil-agirlama-giderleri-belediye-baskanligi-makami-tarafindan-dagitilmak-uzere-alinan-hediyelik-e.. http://kamubis.com/decisions/JudicialDecision/addc6d02-e086-451d-b083-79aa80125e92/is-artisi-ve-is-eksilisinde-yeni-birim-fiyatin-hatali-hesaplanmasi-belediye-sirketine-anahtar-tesl.. http://kamubis.com/decisions/JudicialDecision/6983dde1-ee5e-4b51-98ef-eb876ec9d18d/gecikme-cezasi-belediyesince-belediye-sinirlarinda-kullanilmak-uzere-24-ay-sure-ile-bitumlu-.. http://kamubis.com/decisions/JudicialDecision/cacaf116-ac84-43a7-989f-e2e2555b3449/huzur-hakki-odemesi-.-belediyesi-meclis-uyelerinden-ayni-zamanda-buyuksehir-belediyesi-meclis-uy.. http://kamubis.com/decisions/JudicialDecision/a4a3590d-891a-4655-83b5-05fcc8da4b0c/fiyat-farki-odemesi-belediyesince-.-belediye-sinirlarinda-kullanilmak-uzere-24-ay-sure-ile-bit.. http://kamubis.com/decisions/JudicialDecision/f8a37304-7cef-4815-93a6-44ad9852cf09/maas-odemelerinden-gelir-vergisi-tevkifatinin-eksik-yapilmasi-dosya-kapsamindaki-bilgi-ve-belgeleri.. http://kamubis.com/decisions/JudicialDecision/1e67c824-5659-4d32-be1f-b05631cb33cb/gelir-vergisi-tevkifati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-hu.. http://kamubis.com/decisions/JudicialDecision/74b72c21-caf7-43eb-baf5-3a7bd18c21a3/gecikme-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyeye-ait-plak.. http://kamubis.com/decisions/JudicialDecision/cddf6a17-d655-43bd-b9ca-fe6209726c6d/damga-vergisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-hafriyat-nakliyat-ma.. http://kamubis.com/decisions/JudicialDecision/3b301029-57a8-401d-b9ed-c5a69abc4d4f/maktu-fazla-calisma-ucreti-ve-gelir-vergisi-kesintisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incele.. http://kamubis.com/decisions/JudicialDecision/690fc21c-823b-46a3-9963-43dcaff6510f/gecikme-zammi-ve-diger-ek-mali-kulfetler-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucun.. http://kamubis.com/decisions/JudicialDecision/ededd575-aa4d-4cdc-a271-80bced4ad7a9/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tarafindan.. http://kamubis.com/decisions/JudicialDecision/6d703d6e-6165-4a58-8fb0-e4f23d4a5d59/enstitu-sekreterliginden-sube-mudurlugune-atama-yapilmasi-milli-egitim-bakanligi-ogretmen-kadro.. http://kamubis.com/decisions/JudicialDecision/4707699c-c359-4974-8836-c78fa51a58b0/hizmet-alimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-her-ne-kadar-denetci-s.. http://kamubis.com/decisions/JudicialDecision/2f00fbe7-1e79-4d49-8fa0-4a966307f83e/kusurlu-personele-rucu-yapilmamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-.. http://kamubis.com/decisions/JudicialDecision/5b685c49-fe44-4395-814c-e87b342d6ae6/hizmet-alimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-her-ne-kadar-denetci-ta.. http://kamubis.com/decisions/JudicialDecision/95eaa78f-dc3a-4f48-86fb-e13041dde3f0/huzur-hakki-ve-encumen-odenegi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-a-be.. http://kamubis.com/decisions/JudicialDecision/c6f29be7-6c4e-4323-892a-172676e10d9d/vadesi-gecmis-vergi-borcu-sorgulamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/25eed439-673f-4425-aa62-524c707c1782/mukerrer-kdv-hesaplanmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye.. http://kamubis.com/decisions/JudicialDecision/b8bd1da3-f676-44f1-bf92-461f6cf60b0f/kasko-bedelinin-belediye-butcesinden-odenmesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-so.. http://kamubis.com/decisions/JudicialDecision/94c6d7ec-6301-4f04-ae1b-e7de280e1159/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tarafindan.. http://kamubis.com/decisions/JudicialDecision/cbf7a024-a309-406a-a812-384e453e1096/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tarafindan.. http://kamubis.com/decisions/JudicialDecision/ea9be3b9-ad85-4961-bc4b-4330dd058d82/gecikme-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tarafindan-du.. http://kamubis.com/decisions/JudicialDecision/de405a2f-9548-4f64-abc1-c302f9bc9a58/belediye-baskani-adina-kurulan-web-sitesine-yonelik-harcamanin-belediye-butcesinden-karsilanmasi-.. http://kamubis.com/decisions/JudicialDecision/1fb4c4a5-e9f5-4de9-9060-84ea86e6ed53/kadrolar-dolu-oldugu-halde-soz-konusu-kadrolara-vekaleten-gorevlendirilenlere-yan-odeme-ozel-hizme.. http://kamubis.com/decisions/JudicialDecision/83a36245-90bd-4844-861f-22fe8c310c50/mevzuata-aykiri-olarak-ek-ozel-hizmet-tazminati-odenmesi-belediyesinde-teknik-hizmetler-sinifind.. http://kamubis.com/decisions/JudicialDecision/83abc3d6-e757-45c1-9da2-7f9c2bcff7c2/tahsis-protokolune-gore-tasinmazi-kullananlar-tarafindan-karsilanmasi-gereken-bazi-harcamalarin-idar.. http://kamubis.com/decisions/JudicialDecision/85823572-d396-400a-83c7-820db17190f9/kdv-oranlarinin-yanlis-uygulanmasi-yatirim-as-yukleniminde-gerceklestirilen-...-termal-tesisl.. http://kamubis.com/decisions/JudicialDecision/8809c450-16f3-458a-9926-9755eb4d3736/isyeri-hekimi-olarak-gorevlendirilen-veya-calistirilan-doktorlara-kanunen-odenmesi-gerekenden-daha-f.. http://kamubis.com/decisions/JudicialDecision/e670dec4-345e-426f-87d5-02985d2d10d4/is-artisi-tutarindan-damga-vergisi-kesilmemesi-.-akaryakit-nakliyat-ve-ticaret-limited-sirketi-yu.. http://kamubis.com/decisions/JudicialDecision/b8d9f2ed-b17f-4291-8046-ef6b123487e4/temsil-agirlama-giderleri-a-tasarruf-tedbirleri-genelgesinin-temsil-toren-agirlama-ve-tanitim-g.. http://kamubis.com/decisions/JudicialDecision/006c7502-c2d1-42f1-bee3-7ba1418f28ee/gecikme-cezasi-2918-sayili-karayollari-trafik-kanununun-araclarin-muayenesi-baslikli-34uncu-mad.. http://kamubis.com/decisions/JudicialDecision/86eb8926-51ae-4e71-ba8d-a55dc3da0489/kdv-oranlarinin-yanlis-uygulanmasi-yatirim-as-yukleniminde-gerceklestirilen-kadin-kultur-evi-yu.. http://kamubis.com/decisions/JudicialDecision/5ca9644c-2e7e-4325-867b-ff5ade60669c/hatali-aile-yardimi-odenmesi-ve-hatali-asgari-gecim-indirimi-a-657-sayili-devlet-memurlari-kanunu.. http://kamubis.com/decisions/JudicialDecision/ef3be95b-75be-4e60-b405-80ddab8d2bb3/hatali-aile-yardimi-odenmesi-ve-hatali-asgari-gecim-indirimi-a-375-sayili-kanun-hukmunde-kararn.. http://kamubis.com/decisions/JudicialDecision/61cc3542-1a2f-48ac-ac83-a7e2df81e0b3/elektrik-faturalarinin-kira-sozlesmesinde-kiraci-tarafindan-odenecegi-belirtilmesine-ragmen-belediy.. http://kamubis.com/decisions/JudicialDecision/95449122-5b9d-413a-859f-a13350899956/fiyat-farki-yukleniminde-bulunan-akaryakit-urunleri-mal-alimi-isinde-fiyat-farkinin-hatali-hesa.. http://kamubis.com/decisions/JudicialDecision/41d3eb38-9d89-4c9e-ad2d-e808f6cbbe95/yeni-birim-fiyat-tarafindan-tarihinde-a-ihale-edilen-tl-sozlesme-bedelli-..-isinde-proje-.. http://kamubis.com/decisions/JudicialDecision/d54a030c-afb8-4505-bcc5-f1a9f9ef24a7/ikramiye-odemesi-belediye-memurlarina-odenen-ikramiye-tutarinin-hesaplanmasinda-hatali-gosterge-rak.. http://kamubis.com/decisions/JudicialDecision/5b98323c-881e-4736-b425-8da3b347c97f/ek-gosterge-ayligi-mali-isler-mudurlugunde-yardimci-hizmetler-sinifinda-teknisyen-yardimcisi-kadro-.. http://kamubis.com/decisions/JudicialDecision/06a48fef-a607-49bd-b5d7-c40db9e8de2d/-belediyesi-personel-ltd.-sti.-calisanlarina-...-kumanyasi-dagitilmasi-amaciyla-...-paketi-alimi-ya.. http://kamubis.com/decisions/JudicialDecision/29d6a6b5-08b6-4859-af64-eb2a794aa138/universitesi-idari-ve-mali-isler-daire-baskanliginda-sef-kadrosunda-gorev-yapmakta-iken-tarihind.. http://kamubis.com/decisions/JudicialDecision/fc166fb3-5f39-4de1-8f4a-9b39d805e42d/yuksekokul-sekreterliginden-sube-mudurlugune-atama-yapilmasi-...-universitesi-ogrenci-isleri-daire.. http://kamubis.com/decisions/JudicialDecision/1aabe8f2-eed9-4f55-ab01-f67507cd13f3/yuksekokul-sekreterliginden-sube-mudurlugune-atama-yapilmasi-...-universitesi-personel-dairesi-bas.. http://kamubis.com/decisions/JudicialDecision/f9131c69-5880-4b0a-86a5-d4b2233d27f3/enstitu-sekreterliginden-sube-mudurlugune-atama-yapilmasi-...-universitesi-strateji-gelistirme-dai.. http://kamubis.com/decisions/JudicialDecision/a5cc45be-ad9e-443f-8266-ab56313c0187/ek-odeme-tazminatinin-mevzuatta-ongorulen-tutardan-fazla-odenmesi-belediyesi-itfaiye-mudurlugunde.. http://kamubis.com/decisions/JudicialDecision/a5965398-809c-453f-a78f-83ad4a6e1b67/fazla-mesai-odemesi-ozel-hizmet-tazminati-a-..........-belediyesinde-memur-kadro-unvani-ile-.. http://kamubis.com/decisions/JudicialDecision/4cfd6a6e-efad-4f99-8573-a7c16cd3cac1/arac-muayenelerinin-mevzuatta-belirlenen-zamanda-yaptirilmamasi-sonucu-belediye-butcesinden-gecikme-.. http://kamubis.com/decisions/JudicialDecision/77789d45-5dc4-44e9-945d-d5f240d8be8f/harcirah-odemesi-..........-belediyesi-tarafindan-yurticinde-gecici-olarak-gorevlendirilen-zabita-.. http://kamubis.com/decisions/JudicialDecision/3c781124-4e7f-4df4-ae2f-539ea0c97c37/trafik-cezasi-odemesi-..........-belediyesi-mulkiyetinde-bulunan-ve-trafik-kurallarina-uygun-olarak.. http://kamubis.com/decisions/JudicialDecision/712bb8c7-282e-414d-a97d-d1de3b128da6/zabita-hizmetlerinde-fiilen-calismayan-personele-mevzuata-aykiri-maktu-mesai-ucreti-odenmesi-bele.. http://kamubis.com/decisions/JudicialDecision/8424ee88-fbeb-4008-ba84-185da2280316/mukerrer-yan-odeme-odenmesi-belediyesinde-muhendis-kadro-unvani-ile-gorev-yapan-e-mevzuata-ayki.. http://kamubis.com/decisions/JudicialDecision/838fdb2d-48b9-476b-bf8c-ec387260be78/akaryakit-fiyat-farki-hesabinin-hatali-yapilmasi-sti.-yuklenimindeki-ihale-kayit-numarali-.. http://kamubis.com/decisions/JudicialDecision/a328d924-c873-406c-937d-32180355a499/ogle-ve-aksam-yemegi-verilmesi-idare-tarafindan-karayolu-calismasinda-bulunan-.-bolge-mudurlugu-p.. http://kamubis.com/decisions/JudicialDecision/ecc3243e-7558-49d4-b654-94948579bd57/mevzuata-aykiri-olarak-aile-yardim-odenegi-ve-asgari-gecim-indirimi-tutarinin-odenmesi-...-belediy.. http://kamubis.com/decisions/JudicialDecision/a9f9445e-8085-4e4c-9d2b-a0db238bc6e5/fiilen-zabitalik-gorevi-icra-etmeyen-personele-mevzuata-aykiri-olarak-maktu-fazla-calisma-ucreti-o.. http://kamubis.com/decisions/JudicialDecision/de968ac3-8c5e-45cd-844a-d4a0d2117aa3/hatali-atama-asaleten-atanma-sartlarini-tasimadigi-halde-tekniker-kadrosundan-zabita-muduru-kadro.. http://kamubis.com/decisions/JudicialDecision/1590e4be-208b-4661-80dc-e4b7cc39eee9/yaptirilan-karayollari-motorlu-araclar-zorunlu-mali-sorumluluk-trafik-sigortalarinin-gecmis-doneme.. http://kamubis.com/decisions/JudicialDecision/f0594c21-f30f-4f6e-9b47-32c9246da4f6/idari-para-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-sosyal-guvenlik-k.. http://kamubis.com/decisions/JudicialDecision/3b6ec62a-3869-4bd9-8d8a-2e925674b7d6/b-aile-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-belediyesi-sagl.. http://kamubis.com/decisions/JudicialDecision/d9bac8a4-8be0-4967-b007-d11071faa25a/b-aile-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-zabita-mudurlugunde-.. http://kamubis.com/decisions/JudicialDecision/cccc727f-434d-4381-8601-b6b1f8633cfa/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmala.. http://kamubis.com/decisions/JudicialDecision/f1dc6cb1-1f47-44e9-94be-bf8ecdce0493/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmala.. http://kamubis.com/decisions/JudicialDecision/6ed643c2-1f12-4257-bc0e-8720ec712e92/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmala.. http://kamubis.com/decisions/JudicialDecision/d263bdc3-7706-4397-99b6-53497798d955/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmal.. http://kamubis.com/decisions/JudicialDecision/01ac2ff9-ef38-4a18-a732-be5e8dde40bb/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmal.. http://kamubis.com/decisions/JudicialDecision/b7cddc26-a59b-4bc0-8804-1355d9429b4b/gecikme-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlunun-sozlu-savunmasinin-.. http://kamubis.com/decisions/JudicialDecision/dffde1bb-128b-4091-b840-f710b610c0ed/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmal.. http://kamubis.com/decisions/JudicialDecision/69176b58-2663-4158-a0e9-54b3160b0276/vekalet-odemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-yuksekogretim-kurul.. http://kamubis.com/decisions/JudicialDecision/1e70ae95-17db-40ce-b549-fa84f295d51b/para-cezasi-iadesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-encume.. http://kamubis.com/decisions/JudicialDecision/a4bc6e94-e787-4b41-bd49-9abcd18771e6/hasar-bedelinin-tahsil-edilmemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-b.. http://kamubis.com/decisions/JudicialDecision/e3d0d3dc-d54c-4691-8728-d32bcffa64ae/aile-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-fen-isleri-mudurlugunde.. http://kamubis.com/decisions/JudicialDecision/2997704d-bd73-433b-ab6b-1651e7b3c31a/aile-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-imar-ve-sehircilik-mudu.. http://kamubis.com/decisions/JudicialDecision/bc633674-4e86-4ae5-a8dd-d4e802b43578/aile-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-kultur-ve-sosyal-isler-.. http://kamubis.com/decisions/JudicialDecision/2be77e2e-58c6-413b-bdca-b4f32245f7d8/aile-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-mali-hizmetler-mudurlug.. http://kamubis.com/decisions/JudicialDecision/50ad51f0-4d9c-406f-971b-57b4bb90c547/aile-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-park-ve-bahceler-mudurl.. http://kamubis.com/decisions/JudicialDecision/ba7e5304-6dad-4ae1-b3d7-13e7e43c84f7/b-aile-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-belediyesi-kult.. http://kamubis.com/decisions/JudicialDecision/6370cd5e-e0b0-4231-938f-8113e99a3263/es-yardimi-ve-asgari-gecim-indirimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-.. http://kamubis.com/decisions/JudicialDecision/c07e5322-5094-4136-bc6e-d6d1f2dc30e4/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmala.. http://kamubis.com/decisions/JudicialDecision/3dfc55c3-647d-4ca0-9b32-4661953735ce/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmal.. http://kamubis.com/decisions/JudicialDecision/2b9f6353-8518-417c-9473-9808dda744af/kist-maas-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlunun-sozlu-savunmasinin-dinle.. http://kamubis.com/decisions/JudicialDecision/d95b4042-55fe-4c5f-aac0-cd4896f2217d/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmal.. http://kamubis.com/decisions/JudicialDecision/337a8446-e449-4de0-8f02-1905bd4b59f8/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmal.. http://kamubis.com/decisions/JudicialDecision/e4cca64a-a082-41de-8495-3bb36fec30e3/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmal.. http://kamubis.com/decisions/JudicialDecision/eebaf516-006b-4181-93b9-032202b7b205/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmal.. http://kamubis.com/decisions/JudicialDecision/9f6369f8-5cd5-4c66-93d6-1d448cbb8017/personel-atamasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmala.. http://kamubis.com/decisions/JudicialDecision/1a205ca3-80fe-4838-ad03-efeb862dcccf/damga-vergisi-buyuksehir-belediyesi-su-ve-kanalizasyon-idaresi-genel-mudurlugu-ile-icecek-sanay.. http://kamubis.com/decisions/JudicialDecision/5d1dddc4-2950-4acd-9bd9-9d2059946e89/konut-tahsis-katkisi-kurumda-15.01.2012-tarihinden-sonra-kurul-baskani-ve-uye-kadro-ve-pozisyon.. http://kamubis.com/decisions/JudicialDecision/2ac70b63-a3d1-4adf-99d0-8a902dac6a68/hakedis-odemelerinden-gelir-vergisi-kesintisi-yapilmamasi-...-insaat-muhendislik-san.-ve-tic.-a.s... http://kamubis.com/decisions/JudicialDecision/bbf7f650-a1cb-457b-88b1-b34ae8befc7d/dekanlik-gorevini-vekaleten-yurutenlere-bu-gorev-icin-ongorulen-odemelerin-yapilmasi-universitesi.. http://kamubis.com/decisions/JudicialDecision/9654a6d7-b787-40b8-8898-341a6d6e104c/is-artisi-tutarindan-damga-vergisi-kesilmemesi-...-yapi-rest.-mim.-tem.-ins.-san.-ve-tic.-ltd.-sti... http://kamubis.com/decisions/JudicialDecision/6cc17cd7-1f72-4460-91a9-2bbcd6850964/hatali-sure-uzatimi-verilmesi-nedeniyle-gecikme-cezasi-kesilmemesi-...-insaat-muhendislik-san.-ve-.. http://kamubis.com/decisions/JudicialDecision/994a2fce-c8ee-4950-9ac5-878142778978/hakedis-odemelerinden-gelir-vergisi-kesintisi-yapilmamasi-...-yapi-rest.-mim.-tem.-ins.-san.-ve-ti.. http://kamubis.com/decisions/JudicialDecision/56bd943b-8724-4c77-bda9-f2d3eaf3af7d/hakedis-odemelerinden-gelir-vergisi-kesintisi-yapilmamasi-...-tasarim-in.-muh.-ge.-do.-san-ve-tic... http://kamubis.com/decisions/JudicialDecision/2dc371a4-f67f-4eb4-b8d4-762cc953a0e4/hakedis-odemelerinden-gelir-vergisi-kesintisi-yapilmamasi-...-san.-ve-tic.-a.s.-yuklenimindeki-yil.. http://kamubis.com/decisions/JudicialDecision/4e4eff05-965f-450a-a891-ac69669a0134/hakedis-odemelerinden-gelir-vergisi-kesintisi-yapilmamasi-...-san.-ve-tic.-a.s.-yuklenimindeki-yil.. http://kamubis.com/decisions/JudicialDecision/d7f7fddb-86b3-4a10-b3e6-00b80d80c2af/hatali-revize-birim-fiyat-tespiti-.-belediyesi-fen-isleri-mudurlugu-tarafindan-.-kayit-numara.. http://kamubis.com/decisions/JudicialDecision/98a53262-0fe8-4942-843e-44fff90e6e04/fiyat-farki-hesaplamasinin-hatali-yapilmasi-as.ye-tarihinde-ihale-edilen-tl-sozlesme-bedelli.. http://kamubis.com/decisions/JudicialDecision/db7a0a8e-c4e9-417d-9d9e-ffa52eb85ffb/yersiz-fiyat-farki-odenmesi-sti.ye-tarihinde-ihale-edilen-tl-sozlesme-bedelli-isine-ait-.. http://kamubis.com/decisions/JudicialDecision/0a582362-00bc-439f-9b6e-0273ded7f6b9/is-artisi-tutarindan-damga-vergisi-kesilmemesi-san.-ve-tic.-a.s.-yuklenimindeki-bakim-onarim-.. http://kamubis.com/decisions/JudicialDecision/e087039a-445e-48c2-b79d-7f4849661ba9/is-artisi-tutarindan-damga-vergisi-kesilmemesi-...-san.-ve-tic.-a.s.-yuklenimindeki-...-ilce-sinir.. http://kamubis.com/decisions/JudicialDecision/8225140d-adda-4d12-9c3e-7a40f0b71911/danismanlik-hizmet-alimi-kapsaminda-calisan-kisilerin-konaklama-bedellerinin-belediye-butcesinden-od.. http://kamubis.com/decisions/JudicialDecision/d8653609-86d6-4a25-b6fb-353a625a46c3/sosyal-denge-belediyede-istihdam-edilen-memur-ve-sozlesmeli-personele-tavan-tutarin-uzerinde-sosyal.. http://kamubis.com/decisions/JudicialDecision/5cbc79ec-4a69-43d6-86db-1db3b912a499/damga-vergisi-belediye-aleyhine-acilan-kamulastirmasiz-el-atma-davalarinin-kaybedilmesi-sonucunda-y.. http://kamubis.com/decisions/JudicialDecision/aa91318b-4498-4e61-a398-bbc7d078a5b1/nakdi-yardim-belediye-tarafindan-.-sayili-belediye-meclisi-karari-ile-..-kahveciler-esna.. http://kamubis.com/decisions/JudicialDecision/bd495d36-1218-4df1-8541-9df50491f807/mevzuata-aykiri-olarak-fesih-ve-ise-ait-kesin-teminatin-gelir-kaydedilmemesi-universitesi-saglik.. http://kamubis.com/decisions/JudicialDecision/1828cd62-9120-4169-97df-234666940031/doner-sermaye-ek-odemesi-yonetici-payi-universitesi-genel-sekreter-vekili-olarak-atanan-e-genel.. http://kamubis.com/decisions/JudicialDecision/4ee3d6dd-674e-462e-a9e7-201ccbab3fdd/tasinmaz-satisindan-dogan-damga-vergisinin-tahsil-edilmemesi-.-belediyesi-encumen-kararlari-uyar.. http://kamubis.com/decisions/JudicialDecision/bec0a9f3-b503-4766-be7a-c80a140f4ec3/is-artisindan-dogan-damga-vergisinin-tahsil-edilmemesi-.-belediyesi-tarafindan-ihale-edilen-iki-.. http://kamubis.com/decisions/JudicialDecision/e2fd876f-6193-4d55-a575-8f91ea5b6e97/hatali-aile-yardimi-odemesi-.-belediyesi-personellerinden-.-ve-.a-sosyal-guvenlik-kurumu.. http://kamubis.com/decisions/JudicialDecision/4e7ff9d3-7f7e-4351-9741-317a6a6dbc96/makam-ve-gorev-tazminati-buyuksehir-belediyesinde-genel-sekreterlik-ve-daire-baskanligi-kadrolari.. http://kamubis.com/decisions/JudicialDecision/5b91530f-7997-49b5-bca2-203259dfa604/sosyal-denge-tazminati-buyuksehir-belediyesi-ile-sendikasi-arasinda-imzalanan-toplu-is-sozlesm.. http://kamubis.com/decisions/JudicialDecision/9bcc083a-6dd8-4bc2-b44d-e5cf2f6ab5d3/is-guvenligi-hizmeti-alimi-sulama-birligi-tarafindan-is-guvenligi-hizmeti-alindigi-gorulmustur.-.. http://kamubis.com/decisions/JudicialDecision/9f0da425-c710-4f64-91dd-c5d2c9fd1b19/saglik-tarama-hizmeti-alinmasi-sulama-birligi-tarafindan-is-guvenligi-hizmeti-adi-altinda-saglik-.. http://kamubis.com/decisions/JudicialDecision/7e790d21-a0ae-4f1c-87ad-27df64f4baa8/birlik-baskani-e-6172-sayili-sulama-birlikleri-kanununda-belirtilen-esaslara-aykiri-olarak-kira-ya.. http://kamubis.com/decisions/JudicialDecision/95cd5e67-8d34-4524-acc4-8add5961cb6c/kira-yardimi-birlik-baskani-e-6172-sayili-sulama-birlikleri-kanununda-belirtilen-esaslara-aykiri.. http://kamubis.com/decisions/JudicialDecision/e69a716e-fecc-40ab-aaba-1a30988afcdd/ek-odeme-peyzaj-mimari-olan-..-ile-.in-sozlesmelerinin-muhendis-olarak-imzalandigi-bu.. http://kamubis.com/decisions/JudicialDecision/0dc0a129-0530-40eb-83e0-d8ac8aaf4403/maktu-fazla-calisma-ucreti-itfaiye-teskilatinda-destek-personeli-olarak-calisan-kisilere-maktu-faz.. http://kamubis.com/decisions/JudicialDecision/37b4039b-a67d-453d-acab-bddfba7d45ff/maktu-fazla-calisma-ucreti-itfaiye-teskilatinda-calisan-ancak-maktu-fazla-calisma-ucreti-odenmemes.. http://kamubis.com/decisions/JudicialDecision/0846f8e6-60ad-47ac-b611-a9bda0beb5b2/ek-ozel-hizmet-tazminati-belediyenin-olcu-ayar-memuru-kadrosunda-olup-ayni-isi-yapan-ancak-calismal.. http://kamubis.com/decisions/JudicialDecision/2112c88b-4683-490a-95b9-e0fcfdf254af/ek-ozel-hizmet-tazminati-belediyenin-tekniker-kadrosunda-olup-olcu-ayar-memuru-olarak-calisan-.. http://kamubis.com/decisions/JudicialDecision/aa7a5a1f-0525-4c67-be62-02acd4a07c5a/ulasim-karti-belediyede-sozlesmeli-olarak-calisan-personele-ulasim-karti-verilmesi-yerine-maas-odem.. http://kamubis.com/decisions/JudicialDecision/256c85a8-2415-44a3-8ffb-603deee7b64d/sosyal-denge-.belediyesi-ile-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesine-istinaden-.. http://kamubis.com/decisions/JudicialDecision/3d62737c-8f30-48d4-b282-70fe23ba4476/ulasim-karti-belediye-memurlarina-ulasim-karti-verilmesi-yerine-maas-odemesinin-icinde-nakdi-odeme-.. http://kamubis.com/decisions/JudicialDecision/1e4ab25c-08ef-492e-99d8-d1a117db62cb/peyzaj-mimari-peyzaj-mimari-unvanina-sahip-un-muhendis-kadrosuna-atanmasi-sonucu-ek-goster.. http://kamubis.com/decisions/JudicialDecision/d45e5099-6e98-40bc-a56c-690aad7cf431/eglence-vergisi-belediye-sinirlari-icinde-eglence-vergisine-tabi-isyerlerinin-beyanname-vermemesi-v.. http://kamubis.com/decisions/JudicialDecision/02607a76-bb64-4662-a757-d0840c03cc20/egitim-yardimi-belediyenin-isci-kadrosunda-calisan-kisilere-sozlesme-geregi-verilen-egitim-yardimin.. http://kamubis.com/decisions/JudicialDecision/f93ad6cf-12cb-41c2-a5c7-402e00e4d08c/eglence-vergisi-belediye-sinirlari-icinde-eglence-vergisine-tabi-isyerlerinin-eglence-vergisini-sur.. http://kamubis.com/decisions/JudicialDecision/3ab4c63a-567c-4e52-af04-07d6ec995e1f/indirim-belediyenin-butce-ici-isletme-ile-islettigi-otopark-hizmetlerinde-herhangi-bir-kanuni-dayan.. http://kamubis.com/decisions/JudicialDecision/720ab9d8-1a28-4d32-af6b-961cb03fb4e7/atama-zabita-mudurlugune-atamasi-yapilan-in-atamasinin-yonetmelige-aykiri-olarak-yapilmasi-s.. http://kamubis.com/decisions/JudicialDecision/846e640d-7856-4f2f-acf2-4597ad9177ea/atama-zabita-mudurlugu-ile-muhtarlik-isleri-mudurlugune-atamasi-yapilan-.nin-atamasinin-yone.. http://kamubis.com/decisions/JudicialDecision/caa4ba38-61b1-42f2-8a7b-1919775fa8b6/atama-itfaiye-mudurlugu-ve-ardindan-fen-isleri-muduru-kadrosuna-atanan-..nin-atamasinin-yone.. http://kamubis.com/decisions/JudicialDecision/396d6cfe-668f-46fa-939b-84ae5a4c3f60/atama-itfaiye-mudurlugu-ile-spor-isleri-mudurlugune-atamasi-yapilan-..in-atamasinin-yonetmeli.. http://kamubis.com/decisions/JudicialDecision/1cd8fab2-b3bd-4998-b725-24fe7bbb6c75/sosyal-denge-belediyesi-ile-sendika-arasinda-imzalanan-sosyal-denge-sozlesmesine-istinaden-.. http://kamubis.com/decisions/JudicialDecision/2946d138-7489-4b69-89aa-a3c0ed5405d6/katki-payi-belediyenin-emlak-vergisi-ile-birlikte-ayri-olarak-tahsil-ettigi-tasinmaz-kultur-varlik.. http://kamubis.com/decisions/JudicialDecision/d7e6b31d-47e0-4db3-8f00-feb52632dc95/birlik-baskani-ya-6172-sayili-kanunda-belirtilen-esaslara-aykiri-olarak-kira-yardimi-adi-altinda-.. http://kamubis.com/decisions/JudicialDecision/60a4a57e-ce57-441c-b9e7-6cce1ab55b3f/-sulama-birligi-tarafindan-is-guvenligi-hizmeti-alindigi-gorulmustur.-cerceve-ana-statunun-birlig.. http://kamubis.com/decisions/JudicialDecision/5169f5c6-31e8-4a55-83c3-d1366a9a5b9b/damga-vergisi-kesilmemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-fen-isler.. http://kamubis.com/decisions/JudicialDecision/be33e39e-5001-45b5-b8ef-9527780e349b/fiyat-farki-hesabinin-hatali-yapilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/5582a3ac-89ce-45b6-8d9a-a8ee8623d733/fiyat-farki-hesabinin-hatali-yapilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/9b269375-1b30-4fb5-8168-c594224a97d3/gelir-vergisi-tevkifati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-ve.. http://kamubis.com/decisions/JudicialDecision/40d0ec5e-1cda-49d8-8e26-ce8425edfa8d/revize-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-insaat-turizm.. http://kamubis.com/decisions/JudicialDecision/8100c1a8-7d39-4c2c-bf78-5cd9faff16ca/revize-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-insaat-jeoloj.. http://kamubis.com/decisions/JudicialDecision/be0a834d-f5b9-487f-a1a7-a8e239def6bb/reaktif-ceza-bedelleri-..-sehir-hastanesinde-elektrik-kompanzasyon-sistemlerinin-periyodik-.. http://kamubis.com/decisions/JudicialDecision/51bbbef7-9cd8-4496-8af2-71b7867b9288/reaktif-enerji-bedelleri-devlet-hastanesinde-elektrik-kompanzasyon-sistemlerinin-guc-taki.. http://kamubis.com/decisions/JudicialDecision/004ee328-0e00-4f79-9141-16461e0e5b04/reaktif-enerji-bedelleri-egitim-ve-arastirma-hastanesinde-elektrik-kompanzasyon-sistemle.. http://kamubis.com/decisions/JudicialDecision/3b224570-fa27-4fc4-8f16-443b10261fc5/damga-vergisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-ihale-kararlarindan-.. http://kamubis.com/decisions/JudicialDecision/5edf8e33-92a7-49a6-b13e-5e8cb9595d2b/arac-kiralama-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafinda.. http://kamubis.com/decisions/JudicialDecision/a7afe9ea-42dc-4031-abc7-d6a53f6830a1/aile-yardimi-odenegi-ve-asgari-gecim-indirimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-so.. http://kamubis.com/decisions/JudicialDecision/1c348822-b204-488a-8a9f-33cf11c059ee/gelir-vergisi-tevkifati-yukleniminde-olan-ve-verilen-sure-uzatimi-sonucunda-yillara-sari-hale-ge.. http://kamubis.com/decisions/JudicialDecision/29050b82-fb8b-4ead-9b5c-06a2cff5e214/damga-vergisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-tasinmaz-satislarina-.. http://kamubis.com/decisions/JudicialDecision/a5e9cfd2-2b2c-4e3f-a581-5806f3d1c784/ders-yuku-muafiyeti-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tarafi.. http://kamubis.com/decisions/JudicialDecision/85bcef1e-7e38-4298-b834-f98faa33a8d4/danismanlik-hizmet-alimi-idare-tarafindan-belediyenin-memurlar-eliyle-yapilmasi-gereken-gunluk-muta.. http://kamubis.com/decisions/JudicialDecision/6e31cbb1-d97f-4a94-96cd-59654cc90060/dogrudan-temin-belediyenin-acik-ihale-kapsaminda-sozlesmeye-bagladigi-imalatlarin-ihale-donemi-icin.. http://kamubis.com/decisions/JudicialDecision/bdc993b4-77cd-42e0-b498-41e2251a6916/sosyal-denge-..-belediyesi-ile-sendikasi-..-arasinda-.-..-tarihleri-arasinda-gecerli-olmak.. http://kamubis.com/decisions/JudicialDecision/67dedaa9-8a98-4f56-a5be-641ebd39914c/birlik-baskani-ya-6172-sayili-kanunda-belirtilen-esaslara-aykiri-olarak-kira-yardimi-adi-altinda-.. http://kamubis.com/decisions/JudicialDecision/4300da6a-d2b6-4faf-b335-4fdb353e8941/-sulama-birligi-tarafindan-is-guvenligi-hizmeti-alindigi-gorulmustur.-cerceve-ana-statunun-birli.. http://kamubis.com/decisions/JudicialDecision/70ac4b66-2047-43db-8431-00cc3ce4c309/-sulama-birligi-tarafindan-personeline-ikram-edilen-kuru-pasta-ve-yemek-bedelinin-butceden-odendi.. http://kamubis.com/decisions/JudicialDecision/2b63dc1c-bcf1-4782-aa17-ee9c684ac331/-sulama-birligi-tarafindan-personele-saglik-taramasi-yaptirildigi-ve-bedelinin-butceden-odendigi-go.. http://kamubis.com/decisions/JudicialDecision/38bb16ba-667e-42c3-b1ee-2222aaf81c7c/birlik-baskani-e-6172-sayili-kanunda-belirtilen-esaslara-aykiri-olarak-kira-yardimi-adi-altinda-o.. http://kamubis.com/decisions/JudicialDecision/2f5d0bbd-0833-4b69-9aea-2f0d049af105/-sulama-birligi-tarafindan-is-guvenligi-hizmeti-alindigi-gorulmustur.-cerceve-ana-statunun-birlig.. http://kamubis.com/decisions/JudicialDecision/7e62ee15-64fb-499b-bfc2-6f6f21b595f1/damga-vergisi-kamu-ozel-is-birligi-modeli-ile-insa-ettirilen-..-entegre-saglik-kampusune-ili.. http://kamubis.com/decisions/JudicialDecision/c4e0080d-99e1-4edb-bf4d-0e9e504eb77b/hakedis-odemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanlarin-dinlen.. http://kamubis.com/decisions/JudicialDecision/fe7d0613-22f4-4256-9b51-c2a342fc403b/-sulama-birligine-ait-arac-icin-kasko-sigortasi-yaptirildigi-gorulmustur.-6172-sayili-sulama-birli.. http://kamubis.com/decisions/JudicialDecision/5e2e8924-0c32-4c40-ad2b-d78d4402ae8d/-sulama-birligi-tarafindan-cesitli-nedenlerle-alinan-ciceklerin-bedelinin-butceden-odenmesi-hususu-.. http://kamubis.com/decisions/JudicialDecision/03f14468-f07d-4437-a83c-f43a76e9bb51/-sulama-birligi-tarafindan-ihale-yontemlerine-uyulmadan-ikinci-el-arac-alinmasi-rapor-konusu-yapilm.. http://kamubis.com/decisions/JudicialDecision/ffdb6047-8bf2-4587-9ea4-45b7fd176d97/sosyal-denge-..-belediyesi-ile-arasinda-imzalanan-sosyal-denge-sozlesmesi-sds-geregi.. http://kamubis.com/decisions/JudicialDecision/be32da86-0a35-4dec-8c9f-6434f1f36390/mevzuata-aykiri-olarak-zabita-muduru-kadrosuna-atama-yapilmasi-belediye-personeli-nin-tarihinde.. http://kamubis.com/decisions/JudicialDecision/e2d8d648-bff7-448b-ac38-5003cb7d27a6/ek-gosterge-puaninin-mevzuata-aykiri-olarak-hatali-hesaplanmasi-ve-odenmesi-926-sayili-turk-silahli.. http://kamubis.com/decisions/JudicialDecision/b3ee747f-31e1-49c8-b751-dd67184d50f9/programci-kadrosunda-tam-zamanli-sozlesmeli-personel-istihdami-idare-tarafindan-tam-zamanli-sozlesm.. http://kamubis.com/decisions/JudicialDecision/cd04cdea-db73-4c14-b4a8-ba9585ef0c18/akaryakit-islemlerinde-usulsuzluk-yapilmasi-genel-mudurlugu-2020-yili-hesabinin-dairemizde-yarg.. http://kamubis.com/decisions/JudicialDecision/7dfe9c90-13d5-461c-91be-82f51fa6624d/arac-kira-bedeli-asil-ilamin-1-inci-maddesiyle-tazminine-hukmolunan-konuyla-ilgili-olarak-temyiz-ku.. http://kamubis.com/decisions/JudicialDecision/1425f383-eb27-4fd7-a4a6-5f27c53dbf28/personel-atamasi-islemi-asil-ilamin-2b-maddesiyle-tazminine-hukmolunan-konuyla-ilgili-olarak-temyi.. http://kamubis.com/decisions/JudicialDecision/eeaeab6b-adc9-4735-96be-5312115b1671/kidem-tazminatinin-rucu-edilmemesi-tarihli-ve-sayili-ilamin-inci-maddesi-ile-tazmin-hukmoluna.. http://kamubis.com/decisions/JudicialDecision/4edd9921-857a-4478-87c0-8588627ebb90/hakedis-odemesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanlarin-dinlen.. http://kamubis.com/decisions/JudicialDecision/31803a65-c362-4ff2-a7eb-9ce0782c21f2/kiralanan-bazi-tasitlarin-mevzuat-ve-teknik-sartnamesine-aykiri-olarak-aylik-kiralama-bedellerinin-k.. http://kamubis.com/decisions/JudicialDecision/03249ff2-fc47-49f3-a522-050fbbfdedd5/doner-sermaye-yonetici-payi-turkce-ve-yabanci-dil-ogretimi-uygulama-ve-arastirma-merkezi-mudur-ve.. http://kamubis.com/decisions/JudicialDecision/5e2b3773-ce8c-41ea-b483-d843c3189d05/doner-sermaye-katki-payi-universitesi-dis-hekimligi-hastanesinde-gerceklestirme-gorevlisi-ola.. http://kamubis.com/decisions/JudicialDecision/3e03f045-f6f8-488f-aa0d-498df8a953bf/zabita-mudurlugune-atama-belediyesi-2020-yili-hesabinin-dairemizde-yargilanmasi-sonucu-duzenlen.. http://kamubis.com/decisions/JudicialDecision/a6c9c428-cdbb-469e-8328-6a305f722ba0/zabita-mudurlugune-atama-belediyesi-2020-yili-hesabinin-dairemizde-yargilanmasi-sonucu-duzenlen.. http://kamubis.com/decisions/JudicialDecision/1778bc35-9a08-4c85-a75b-0086e52e89d7/sosyal-denge-tazminati-odemesinde-sinirin-asilmasi-..........-genel-mudurlugu-..........-ile-...... http://kamubis.com/decisions/JudicialDecision/c76a8f79-eb79-4689-b9b8-9a2aab3a3026/mevzuata-aykiri-yonetim-kurulu-uyeligi-ucreti-odenmesi-belediyesi-su-ve-kanalizasyon-idaresi-ge.. http://kamubis.com/decisions/JudicialDecision/efb2b496-3cac-4e7c-8c39-07ea393325dd/mevzuata-aykiri-sosyal-denge-tazminati-odenmesi-belediyesi-su-ve-kanalizasyon-idaresi-genel-mud.. http://kamubis.com/decisions/JudicialDecision/9f400e2e-fa28-43a5-be3b-88fecefba2ed/butce-disi-harcama-.-universitesi-tarafindan-universitenin-cesitli-yerleskelerinde-stant-acma-izni.. http://kamubis.com/decisions/JudicialDecision/839cea52-b7d8-4754-9b42-dd22fbd57c7c/vekalet-.-universitesinde-mevzuata-aykiri-sekilde-vekaleten-dekanlik-ve-yuksekokul-mudurlugu-gorev.. http://kamubis.com/decisions/JudicialDecision/66385804-e864-437c-a7cb-65c5628d53aa/vekalet-..-universitesinde-mevzuata-aykiri-sekilde-vekaleten-dekanlik-ve-yuksekokul-mudurlugu-gore.. http://kamubis.com/decisions/JudicialDecision/13ba0c37-0f2a-4bc1-857b-e41f02aac709/koordinatorluk-ucreti-..-universitesi-genel-sekreter-vekilinin-mevzuata-aykiri-olarak-saglik-uygu.. http://kamubis.com/decisions/JudicialDecision/2812976d-89ed-4ae3-8109-59f8274c295e/kidem-tazminati-.-belediyesi-tarafindan-.-as.den-yapilan-personel-hizmet-alimi-kapsaminda-10.. http://kamubis.com/decisions/JudicialDecision/0fa0987c-63f6-4714-a068-595190ad4205/sosyal-denge-tazminati-odemesinde-yasal-sinirin-asilmasi-..........-genel-mudurlugu-..........-il.. http://kamubis.com/decisions/JudicialDecision/e59a5ebd-9da3-4706-819a-2f0c09612104/ortak-hizmet-projesi-buyuksehir-belediyesinin-6-yil-1-ay-sureyle-kiraci-oldugu-tasinmazi-vakfi-.. http://kamubis.com/decisions/JudicialDecision/ad53fcd1-af23-4c3b-9fbe-8c2a7f68201d/avukatlik-vekalet-ucreti-buyuksehir-belediyesi-hukuk-musavirligi-bunyesinde-gorev-yapan-personele.. http://kamubis.com/decisions/JudicialDecision/7c9233bb-9a1f-473c-b173-023cad8c5de5/ortak-hizmet-projesi-buyuksehir-belediyesinin-10-yil-sureyle-kiraci-oldugu-tasinmazi-vakfi-ile.. http://kamubis.com/decisions/JudicialDecision/f63eb2c4-5607-47fc-b25d-cc81e1f7bfba/ortak-hizmet-projesi-buyuksehir-belediyesinin-5-yil-sureyle-kiraci-oldugu-tasinmazi-vakfi-ile-p.. http://kamubis.com/decisions/JudicialDecision/4207d02c-c76c-4365-af4c-426831629e48/revize-is-programi-ve-fiyat-farki-il-mudurlugunce-tarihinde-limited-sirketine-ihale-edilen-.. http://kamubis.com/decisions/JudicialDecision/1ece3d0c-4441-45e6-8656-9e0b15ea670d/revize-is-programi-ve-fiyat-farki-il-mudurlugunce-tarihinde-limited-sirketine-ihale-edilen-.. http://kamubis.com/decisions/JudicialDecision/8ce26da2-14b7-4513-8a40-6f0e93b8f54e/fiyat-farki-il-mudurlugunce-tarihinde-e-ihale-edilen-tl-sozlesme-bedelli-bakim-ve-rehabi.. http://kamubis.com/decisions/JudicialDecision/1937be7e-0fae-4c17-9e68-2f02cbe31f00/sosyal-denge-tazminati-..-buyuksehir-belediyesi-ile-..-sendikasi-arasinda-imzalanan-toplu-is-sozl.. http://kamubis.com/decisions/JudicialDecision/657a18b8-cf91-43c3-a469-4f6eb6aadbf6/makam-ve-gorev-tazminati-.-buyuksehir-belediyesinde-genel-sekreterlik-daire-baskanligi-ve-1.-huk.. http://kamubis.com/decisions/JudicialDecision/53ce6ae7-8fa1-4936-ba91-4cd0a4fcb0b6/kilit-personel-eksikligine-ragmen-ceza-kesintisi-yapilmamasi-..-genel-mudurlugu-tarafindan-.. http://kamubis.com/decisions/JudicialDecision/15ecee8a-5544-47ff-baff-28d193a2d0f4/kilit-personel-eksikligine-ragmen-ceza-kesintisi-yapilmamasi-genel-mudurlugu-tarafindan-i.. http://kamubis.com/decisions/JudicialDecision/4d8f0817-f024-44ee-92ff-b8bcc888f944/aile-yardimi-ve-asgari-gecim-indirimi-.-belediyesinde-memur-ve-isci-olarak-gorev-yapan-30-person.. http://kamubis.com/decisions/JudicialDecision/6e78ea1c-b31c-4b44-bb69-36479883e1e4/fazla-calisma-ucreti-.-belediyesinde-gorev-yapan-zabita-memurlari-.-ve-.-zabita-amiri-.. http://kamubis.com/decisions/JudicialDecision/e2d73ff8-78b3-47c5-a645-16d126148ae2/is-guvenligi-uzmani-ek-odemesi-.-belediye-baskan-yardimcisi-.e-6331-sayili-is-sagligi-ve-guv.. http://kamubis.com/decisions/JudicialDecision/b7d22637-6d5b-455c-8bea-af5c10d3a3df/harcirah-odemesi-.-ve-.-belediyelerinde-gerceklestirilecek-olan-cagri-merkezi-gelistirme-ar.. http://kamubis.com/decisions/JudicialDecision/0745596f-a654-4eb7-b41a-7653829c2c22/asgari-ucret-destek-kesintisi-.-belediyesi-tarafindan-.-as.den-yapilan-personel-calistirilm.. http://kamubis.com/decisions/JudicialDecision/2478f27b-e09c-4a50-b525-9a829fa87b73/isci-ucretlerinde-sozlesme-giderleri-696-sayili-olaganustu-hal-kapsaminda-bazi-duzenlemeler-yapilma.. http://kamubis.com/decisions/JudicialDecision/13db71c7-bb4e-4805-bc71-e0b1b831181c/kasko-bedeli-belediyesi-envanterine-kayitli-plakali-makam-aracinin-kasko-sigorta-bedelinin-bele.. http://kamubis.com/decisions/JudicialDecision/f7aa1884-ab9e-4c31-b34f-15a13a9b7624/sure-uzatimi-ve-gecikme-cezasi-belediyesi-fen-isleri-mudurlugunce-birim-fiyat-teklif-alinarak-ac.. http://kamubis.com/decisions/JudicialDecision/eb8e10e4-4abe-41e5-8bd7-a560562c3604/akaryakit-gideri-belediye-sirketine-ait-tasitlarin-akaryakit-giderlerinin-belediye-butcesinden-oden.. http://kamubis.com/decisions/JudicialDecision/7660d0d2-1f44-463a-8180-dd18af617588/yemek-alimi-belediyesi-tarafindan-yol-yapim-isinde-calisan-il-ozel-idaresi-personeline-yemek-alimi.. http://kamubis.com/decisions/JudicialDecision/565b4679-40f3-4db1-97fa-ff984d104d2d/sosyal-denge-..-belediyesi-ile-sendika-arasinda-imzalanan-ve-..-.-tarihleri-arasinda-uygulanacak.. http://kamubis.com/decisions/JudicialDecision/03a0f8da-71f1-4211-940e-bd3ce06f94b5/atama-..nin-mudurluge-atamasinin-kanun-ile-yonetmelige-aykiri-yapilmasi-ve-ozel-hizmet-tazminatin.. http://kamubis.com/decisions/JudicialDecision/5a4568c2-4127-4f6b-9281-55e2160f46a5/atama-..-muduru-.nun-mudurluge-atamasinin-kanun-ile-yonetmelige-aykiri-yapilmasi-ve-ozel-hizmet-.. http://kamubis.com/decisions/JudicialDecision/4a682972-441d-4a71-a113-e4cbf8f83719/ozel-hizmet-tazminati-ve-ek-odeme-..-belediyesinde-zabita-mudurlugunde-calisan-personele-ozel-hizm.. http://kamubis.com/decisions/JudicialDecision/548a4b0d-af79-4a77-811d-c1aa07ae2a78/danismanlik-hizmet-alimi-4734-sayili-kamu-ihale-kanunu-kapsaminda-belediyece-kendisine-tevzi-edilen.. http://kamubis.com/decisions/JudicialDecision/ecf664e9-efbc-4024-aab6-e91988837351/personel-gideri-..n-belediyesinde-.-yili-personel-giderlerinin-.-yili-gerceklesen-butce-gelirl.. http://kamubis.com/decisions/JudicialDecision/9b505402-b3c8-46be-88d6-c178575b7acc/hakedis-..-a.s-yukleniminde-bulunan-.-tl-sozlesme-bedelli-belediyeye-bagli-toplam-adet-birim-ve.. http://kamubis.com/decisions/JudicialDecision/055938a4-802b-436e-93b9-974a26ef935d/tasit-kiralama-..-belediyesince-dogrudan-temin-ile-gerceklestirilen-arac-kiralanmasina-iliskin-ode.. http://kamubis.com/decisions/JudicialDecision/e4811924-a487-4096-9c65-628c30eca0b0/atama-tahsildar-kadrosunda-calisan-..in-yonetmelige-aykiri-olarak-sef-kadrosuna-atanmasi-sonucund.. http://kamubis.com/decisions/JudicialDecision/3ed4b44c-6296-4664-91a3-9531d6d3b7ed/vekalet-belediyede-zabita-komiseri-kadrosunda-calisan-ve-dolu-olan-zabita-mudurlugu-kadrosuna-vekal.. http://kamubis.com/decisions/JudicialDecision/4c12c406-d292-4f75-b5af-96647020f342/vekalet-belediyede-veri-hazirlama-ve-kontrol-isletmeni-kadrosunda-calisan-ve-basin-yayin-ve-halkla-.. http://kamubis.com/decisions/JudicialDecision/87edbd17-a35e-48e3-8b96-0930643ce865/vekalet-belediyede-teknisyen-olarak-calisan-ve-fen-isleri-mudurlugune-vekaleten-ve-park-ve-bahceler.. http://kamubis.com/decisions/JudicialDecision/b945dfeb-3cc1-4ea8-9c07-d57b212dcb63/sozlesmeli-personel-5393-sayili-belediye-kanununun-49uncu-maddesi-ile-sozlesmeli-personel-calist.. http://kamubis.com/decisions/JudicialDecision/1591e0a1-2e20-429e-baf1-7e5b083464b6/atama-uzman-cavusluktaki-hizmet-suresi-7-yildan-az-olan-..nun-kanuna-aykiri-olarak-.-tarihinde-a.. http://kamubis.com/decisions/JudicialDecision/a49750fe-a654-408f-99a5-f6af9ec86fd0/atama-a-..-muduru-.nin-mudurluge-atamasinin-kanun-ile-yonetmelige-aykiri-yapilmasi-ve-ozel-hizm.. http://kamubis.com/decisions/JudicialDecision/f40c7551-c37c-4e64-8ebd-e37399640fef/atama-..nun-mudur-kadrosuna-atamasinin-yonetmelige-aykiri-olmasi-sonucunda-..-tl-kamu-zararina-s.. http://kamubis.com/decisions/JudicialDecision/66700945-028f-46fc-9b5c-bc6c30430155/atama-belediyesinde-zabita-memuru-olarak-calisan-..in-kanun-ve-yonetmelige-aykiri-olarak-zabita.. http://kamubis.com/decisions/JudicialDecision/d9b794b6-4b48-49b8-8582-c35e336e5ade/atama-..-belediyesinde-zabita-memuru-olarak-calisan-ve-lise-mezunu-olan-..in-kanuna-aykiri-olara.. http://kamubis.com/decisions/JudicialDecision/146032f7-53d5-49b2-8c37-0be96637bde6/atama-..belediyesinde-egitmen-olarak-calisan-..in-yonetmelige-aykiri-olarak-unvan-degisikligi-si.. http://kamubis.com/decisions/JudicialDecision/f555cd92-7a5c-420c-845b-53fd10c3a2ad/atama-.nin-muhasebeci-kadrosuna-atamasinin-yonetmelige-aykiri-olmasi-ve-ek-gostergesinin-hatali-o.. http://kamubis.com/decisions/JudicialDecision/1c4d3c12-b46f-44b5-b7eb-8954b9bb482c/atama-.-belediyesinde-zabita-memuru-olarak-calisan-.in-kanun-ve-yonetmelige-aykiri-olarak-zabita.. http://kamubis.com/decisions/JudicialDecision/589ad8f9-81eb-45eb-bcb0-751288987952/atama-.nin-atamalarinin-hatali-olmasi-sonucunda-..-tl-kamu-zararina-sebebiyet-verildigi-hususu-.. http://kamubis.com/decisions/JudicialDecision/bb575557-93d1-4528-a685-af0ff3b7341b/atama-belediyede-calisan-personelin-zabita-memurluguna-zabita-komiserligine-ve-zabita-amirligine-y.. http://kamubis.com/decisions/JudicialDecision/e9887cf0-acf3-4e24-9250-8ba160b704c3/vekalet-sosyal-hizmet-uzmani-kadrosunda-calisan-ve-sosyal-yardim-isleri-mudurlugune-vekalet-eden-... http://kamubis.com/decisions/JudicialDecision/2f32a8a2-6e64-4e31-b0d5-4783fc675aae/danismanlik-hizmet-alimi-4734-sayili-kamu-ihale-kanunu-kapsaminda-belediyece-talep-edilen-avukatlik.. http://kamubis.com/decisions/JudicialDecision/5575471f-0487-413f-81a7-ef207f4bc4cd/yukleniciden-sartnameye-aykiri-sekilde-egitim-alinmasi-sonucunda-.-tl-kamu-zararina-sebebiyet-ver.. http://kamubis.com/decisions/JudicialDecision/59ce021a-9bd8-43a5-88dc-90d55bb6a855/konaklama-gideri-belediye-personelleri-icin-mevzuatta-belirtilen-sinirdan-daha-fazla-konaklama-gide.. http://kamubis.com/decisions/JudicialDecision/0fe305ec-a340-493f-b1a9-d7b63e7fc1fb/ucak-biletimi-alimi-belediye-personeli-olmayan-ve-belediyeye-ait-bir-gorevi-bulunmayan-kisiler-icin.. http://kamubis.com/decisions/JudicialDecision/560ca4f4-95d1-4dd5-bc9b-6fd0964163a7/maktu-fazla-calisma-ucreti-..-belediyesi-tarafindan-zabita-hizmetinde-calisan-kisilere-odenen-makt.. http://kamubis.com/decisions/JudicialDecision/60bbfc92-4806-4176-93f8-2be27e285a37/atama-evlendirme-memuru-kadrosunda-calisan-.in-kanun-ve-yonetmelige-aykiri-olarak-sef-kadrosuna-a.. http://kamubis.com/decisions/JudicialDecision/78212558-4445-4173-b12e-c9fa473b5ca8/ozel-hizmet-tazminati-..-belediyesinde-mudur-olarak-calisan-..e-ozel-hizmet-tazminatinin-hatali-.. http://kamubis.com/decisions/JudicialDecision/4565f891-49fc-4839-a6ca-85d87fa638bd/eglence-vergisi-.belediyesi-sinirlari-icinde-eglence-vergisine-tabi-isyerlerinin-beyanname-vermeme.. http://kamubis.com/decisions/JudicialDecision/f8b9cf1e-fcd3-4b1a-a91a-f5c95d9cf24b/idari-gorev-odenegi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-universites.. http://kamubis.com/decisions/JudicialDecision/03d55620-464e-4559-9a24-82e6cf6ee567/kidem-tazminatinin-ilgili-firmalara-rucu-edilmemesi-fen-isleri-mudurlugunde-personel-calistirilma.. http://kamubis.com/decisions/JudicialDecision/b7ff8711-ffab-4d6b-984a-096652f0d1b8/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/1149dc2a-c028-4d1f-9cb3-7cf9fdd6d121/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/62a41634-9294-49c3-a10b-1b8c226c17d6/aile-yardimi-odenegi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-es-icin-odenen-.. http://kamubis.com/decisions/JudicialDecision/e4bf4193-924c-4a24-b190-b1aaf226115f/eksik-imalat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-tarihinde-....-tl-.. http://kamubis.com/decisions/JudicialDecision/cf2a84ff-4a70-4cfa-b796-b6f3ddd00a66/eksik-imalat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-tarihinde-....-tl-.. http://kamubis.com/decisions/JudicialDecision/7ff2be7d-6279-4bda-be13-1e5223599bb1/gorev-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-universitesi-eg.. http://kamubis.com/decisions/JudicialDecision/f644bf9b-3772-48c1-a49c-ac72ee1febbf/eksik-imalat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-....-tarihinde-.-tl-so.. http://kamubis.com/decisions/JudicialDecision/24220331-ffc3-4ea6-9ad4-44b147aea2de/sosyal-denge-belediyesi-ile-.-sendikasi-arasinda-imzalanan-sosyal-denge-sozl.. http://kamubis.com/decisions/JudicialDecision/49ae58a2-82b5-4c25-b54e-94b134368063/meclis-uyeleri-arasindan-gorevlendirilen-baskan-yardimcisina-mevzuata-aykiri-olarak-sosyal-denge-taz.. http://kamubis.com/decisions/JudicialDecision/acdaa121-f6bc-4d84-8b13-334fc0204cdd/sosyal-denge-odemesi-idare-ile-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmesine-isti.. http://kamubis.com/decisions/JudicialDecision/5cc947aa-8e40-4042-89c8-f9f4147737f4/birlik-baskani-e-6172-sayili-sulama-birlikleri-kanununda-belirtilen-esaslara-aykiri-olarak-kira-ya.. http://kamubis.com/decisions/JudicialDecision/568cff7e-7bcc-4bcc-ab3b-4df716d76b4e/-sulama-birligi-calisanlarindan-isci-in-30.07.2020-tarihinde-emekli-olmasi-nedeniyle-hesaplanan-k.. http://kamubis.com/decisions/JudicialDecision/dad23429-e232-4a50-b2e4-f9ea752b3769/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/6d7a51dc-bb80-4b6d-bd8f-831a0a726e4f/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/0210688e-f3b2-4d24-8e76-a3c918626566/-sulama-birliginin-a-yili-agustos-ve-eylul-donemi-kdv-ve-gelir-vergisi-tevkifati-odemelerinin.. http://kamubis.com/decisions/JudicialDecision/1f573ee1-c6f9-46c4-aa1d-a6127ec703fb/-sulama-birligi-baskani-e-6172-sayili-sulama-birlikleri-kanununda-belirtilen-esaslara-aykiri-olar.. http://kamubis.com/decisions/JudicialDecision/798ea2ec-a904-4e9b-9a8b-2206df3f1c72/birlik-baskani-a-6172-sayili-kanunda-belirtilen-esaslara-aykiri-olarak-kira-yardimi-adi-altinda-od.. http://kamubis.com/decisions/JudicialDecision/7e5f6fb4-bdd4-4dc3-b4d3-9284b9e2cb90/-sulama-birligi-baskani-a-6172-sayili-sulama-birlikleri-kanununda-belirtilen-esaslara-aykiri-olar.. http://kamubis.com/decisions/JudicialDecision/b0c8c3ec-47fb-4ebd-b08f-8afc36960810/birlik-baskani-a-6172-sayili-kanunda-belirtilen-esaslara-aykiri-olarak-kira-yardimi-adi-altinda-od.. http://kamubis.com/decisions/JudicialDecision/f88dede7-af1a-4d90-9c57-0eca5331bc5b/birlik-baskani-a-6172-sayili-kanunda-belirtilen-esaslara-aykiri-olarak-kira-yardimi-adi-altinda-od.. http://kamubis.com/decisions/JudicialDecision/b1d4bd96-46f2-48df-8612-bfb4ef51731d/sosyal-denge-odemesi-idare-ile-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmelerine-istin.. http://kamubis.com/decisions/JudicialDecision/59761709-da70-46a5-b6ce-6aad2031e13d/idare-ile-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmesine-istinaden-odenen-sosyal-denge.. http://kamubis.com/decisions/JudicialDecision/b14ce729-5fd0-4a0e-92bc-da7665c9ddd1/akaryakit-alimi-...-belediyesi-tarafindan-s.s.-...-havalisi-motorlu-tas.-koop.e-ihale-edilen-akar.. http://kamubis.com/decisions/JudicialDecision/2900d79a-b6d7-42ec-97d9-c35cc886ff7f/akaryakit-fiyat-farki-...-belediyesi-fen-isleri-mudurlugu-ve-su-ve-kanalizasyon-mudurlugu-tarafind.. http://kamubis.com/decisions/JudicialDecision/5fc90b8e-619c-4002-a586-46a93b7a94f8/ecrimisil-tahsilatlarinin-katma-deger-vergisine-tabi-tutulmamasi-...-belediyesine-ait-bulunan-ote.. http://kamubis.com/decisions/JudicialDecision/efbb0b9c-a82a-43c7-8398-9cd4f945af2f/sosyal-denge-idare-ile-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmesine-istinaden-odene.. http://kamubis.com/decisions/JudicialDecision/0c825129-c109-4207-a28a-78d40411d020/tebligat-ucreti-belediyenin-bazi-personeline-mevzuata-aykiri-olarak-fiilen-tebligat-yapildigini-gos.. http://kamubis.com/decisions/JudicialDecision/3581c858-0736-4514-ab32-1fa194c360b8/sosyal-denge-odemesi-idare-ile-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmesine-istinad.. http://kamubis.com/decisions/JudicialDecision/f81447d6-d240-4290-8ec0-3d672b3cb894/yargilama-giderlerinin-ilgililere-rucu-edilmemesi-2017..-esas-ve-2019..karar-numarali-...-sulh-hu.. http://kamubis.com/decisions/JudicialDecision/2faea8fb-4819-4338-a329-d4625b84edf2/emekli-olan-isciye-kullanilmayan-yillik-izin-ucretinin-fazla-odenmesi-fen-isleri-mudurlugunde-cali.. http://kamubis.com/decisions/JudicialDecision/055c713a-26b8-45b0-8bfe-4a517b450cbd/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-ihale-ka.. http://kamubis.com/decisions/JudicialDecision/20a4d1e6-08dd-466c-aa03-1917e56aa5dc/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/38f64e5c-d320-4911-8154-f0ba9a02a066/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/6cc1f20c-f682-43c1-9b0b-5cb52013a6bb/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/4d546a66-d97b-4d86-9125-22531b5c7a84/isci-ucret-zamminin-yanlis-hesaplanmasi-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan-t.. http://kamubis.com/decisions/JudicialDecision/b9695896-d5fd-4d2e-bcf2-2d1affeb1750/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/357b19b6-29a9-4ba9-9cbb-3859355b84ba/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/39bc4853-705a-489e-a9ae-c4164329d376/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/0c4eb29f-da57-443f-bf25-d4fe8f65dce3/taseron-iscilere-mevzuata-aykiri-ucret-zammi-bayram-yardimi-dogum-yardimi-olum-yardimi-cocuk-yar.. http://kamubis.com/decisions/JudicialDecision/bb9084f4-2a2f-43b1-891d-50be73d7e71f/taseron-iscilere-mevzuata-aykiri-ikramiye-odenmesi-...-belediyesinde-taseron-isci-olarak-calisirke.. http://kamubis.com/decisions/JudicialDecision/acbfbcce-d925-414c-ad7d-f36ac231c16a/yillik-kira-artis-oraninin-sozlesmesinde-duzenlenenden-dusuk-oranda-belirlenmesi-mulkiyeti-...-bele.. http://kamubis.com/decisions/JudicialDecision/742d6d2c-5574-4d8a-9d90-706740756d52/taseron-iscilere-mevzuata-aykiri-ucret-zammi-bayram-yardimi-dogum-yardimi-olum-yardimi-cocuk-yar.. http://kamubis.com/decisions/JudicialDecision/d1c28224-65ca-4684-aaee-2c67262d9f47/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/f1ba1f06-2374-4b86-8685-4bef4585930a/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/39fa83c2-1373-40ce-99a0-bafccd902982/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/e035cf4f-e648-4c03-a4b4-cd441682360f/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/bff1cc4d-650c-4549-a477-da84d6faf07a/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/75ab4076-a164-4596-a4b7-3d3873ec777d/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/48a98a78-658b-4421-8816-0d60a0860abe/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/d0831752-4548-4408-960e-c146541c7704/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/73b7bc48-7095-496b-87b7-f629ecc29cb8/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/ff7b36e5-7abf-4a04-bd2a-c2edb7d74f3e/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/b8a5df53-3dad-4d5b-bf89-a4463fca8ff3/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/701a801c-dad8-4e49-9e79-f9e6d3ef92e4/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/7d99d2d4-35c2-4ac2-9017-69b4f99bb7cd/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/97b365c6-8003-4998-9053-fac5482fdc29/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/541b7d52-5616-4518-8e6b-e02f0f6e14c1/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/9f930408-e545-4b98-85a9-0d9a65b107dc/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/41cf9eb1-95e5-4b8d-bb3f-13252c9ae723/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/f119922a-3c71-4d31-9d5a-cd7f0471b55d/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/44610f1b-6b9a-4c75-9c87-5da3cd1c6731/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/bdf8029e-a177-4d3d-9e92-e94c2f80bbd3/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/43e729f8-7107-4ff1-965c-28ad3abf9cf6/asgari-ucret-destek-tutarinin-yuklenicinin-hakedisinden-mahsup-edilmemesi-...-a.s.-yuklenimindeki-.. http://kamubis.com/decisions/JudicialDecision/3e3bbb1e-43c2-4714-8839-31882f69434e/taseron-iscilere-mevzuata-aykiri-ucret-zammi-bayram-yardimi-dogum-yardimi-olum-yardimi-cocuk-yar.. http://kamubis.com/decisions/JudicialDecision/2d011629-a307-44a3-a6b2-22c9f2c13c3b/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/f6e63c51-3d31-4c56-ad69-857a93b04eb6/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/0504d23f-0176-45f2-8a37-0c12ef17dcf5/profesyonel-spor-kulubune-yardim-belediye-tarafindan-kiralanan-otobusun-profesyonel-spor-kulubu-n.. http://kamubis.com/decisions/JudicialDecision/724ce6cf-4daa-4e11-96f0-8a0b0d02f3e1/isci-ucret-zamminin-yanlis-hesaplanmasi-...-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan.. http://kamubis.com/decisions/JudicialDecision/4da02749-8aed-407d-9c85-3d881f2c5b80/isci-ucret-zamminin-yanlis-hesaplanmasi-belediyesi-ile-belediye-is-sendikasi-arasinda-imzalanan-t.. http://kamubis.com/decisions/JudicialDecision/4fe2131f-866c-46ed-aa3e-54be78169627/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/323569e4-03a6-4a9c-8199-b3f59326aafd/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/4033fc3d-f561-4268-be1c-35fcfefafcc9/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/120c6007-81eb-49c8-b4cd-a573cb3d1aae/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/658fec05-5940-4e93-96bc-ff044dc3c0b9/isci-ucret-zamminin-yanlis-hesaplanmasi-sonucu-fazla-ilave-tediye-odenmesi-...-belediyesi-ile-beled.. http://kamubis.com/decisions/JudicialDecision/11422871-a32d-465a-9c99-1c1db732a402/taseron-iscilere-mevzuata-aykiri-ek-gida-odemesi-...-belediyesinde-taseron-isci-olarak-calisirken-.. http://kamubis.com/decisions/JudicialDecision/f7e7d61f-311d-4797-af7f-9b7ae3a93f92/vekaleten-atama-yuksekogretim-kurulu-tarafindan-dekan-vekili-olarak-atanan-ogretim-uyelerine-dekanl.. http://kamubis.com/decisions/JudicialDecision/cf8e2cf5-a21b-4573-867f-0ebb8e0c0d40/yeni-birim-fiyat-tarihinde-tl-bedelle-ya-anahtar-teslim-goturu-bedel-olarak-ihale-edilen-ve-.. http://kamubis.com/decisions/JudicialDecision/c47e32a8-ec6a-4a5a-8bc5-e7f627f11659/vekaleten-atama-yuksekogretim-kurulu-tarafindan-fakultesi-dekan-vekili-olarak-atanan-ya-dekanli.. http://kamubis.com/decisions/JudicialDecision/0dcf86a8-0285-4653-a9c0-e22cb1611ee2/surekli-gorev-yollugu-universitesinde-kurum-disindan-gorevlendirilen-ogretim-gorevlilerine-surekl.. http://kamubis.com/decisions/JudicialDecision/59161e37-880b-45ef-8094-887dd4df7f94/yeni-birim-fiyat-tarihinde-tl-bedelle-ya-anahtar-teslim-goturu-bedel-olarak-ihale-edilen-ve-.. http://kamubis.com/decisions/JudicialDecision/cf8e50e3-0626-4605-b36b-4b1eafda9527/doner-sermaye-ek-odeme-nda-gorevli-akademik-personele-ogrencilerden-ozel-yetenek-sinavina-kat.. http://kamubis.com/decisions/JudicialDecision/6d3b31e4-9fd5-47d9-8055-0064ea4252bd/vekaleten-atama-yuksekogretim-kurulu-tarafindan-dekan-vekili-olarak-atanan-a-dekanliga-vekalet-.. http://kamubis.com/decisions/JudicialDecision/1a8ec47f-8c7c-48fc-9540-833481916f8a/birlik-baskanina-yapilan-kira-yardimina-ek-olarak-kapici-elektriksu-ve-apartman-ortak-giderleri-ic.. http://kamubis.com/decisions/JudicialDecision/fae45586-ab6c-4407-b207-eeab9b14607e/sulama-birligine-ait-bazi-elektrik-abonelikleri-icin-reaktif-enerji-bedeli-odenmesi-sonucu-5018-say.. http://kamubis.com/decisions/JudicialDecision/e237f36a-95c6-47ee-a97c-3beef6ae8fdc/-sulama-birligine-ait-bazi-elektrik-abonelikleri-icin-a-gerekli-kompanzasyon-sistemlerinin-kurul.. http://kamubis.com/decisions/JudicialDecision/e94c2319-c9a1-4270-8945-fe043de50db2/-belediyesinde-calisan-personele-yasal-sinirlarin-uzerinde-cesitli-adlar-altinda-sosyal-denge-tazm.. http://kamubis.com/decisions/JudicialDecision/12edb520-d0cf-47f1-8db0-e62df05829c6/-belediyesi-personeline-belediye-meclisi-kararina-istinaden-pandemi-ek-odemesi-adi-altinda-odeme-.. http://kamubis.com/decisions/JudicialDecision/ebaafa1d-9b23-4baf-b4af-5b2ea8e085f7/-belediyesince-ait-olan-adli-kitabin-vatandasa-dagitilmak-uzere-satin-alinarak-bedelinin-bele.. http://kamubis.com/decisions/JudicialDecision/2be42622-0472-45c3-95f0-3227a458a50e/belediye-tarafindan-derneginden-ortak-hizmet-projesi-kapsaminda-stadyumda-uc-yillik-loca-kira.. http://kamubis.com/decisions/JudicialDecision/1a8827c4-4530-43d8-a748-4475a951bff2/-belediyesince-genel-sanat-yonetmeninden-alinan-hizmet-kapsaminda-yonetmenin-konaklama-giderlerinin.. http://kamubis.com/decisions/JudicialDecision/483c4f7e-ca18-4616-bf52-2429b779f697/yapim-isi-is-ortakligi-yukleniminde-gerceklestirilen-tl-sozlesme-bedelli-yapim-isi.. http://kamubis.com/decisions/JudicialDecision/b88eef90-8dbd-40bb-979b-502c84e3211a/yapim-isi-ltd-sti-is-ortakligi-yukleniminde-gerceklestirilen-tl-sozlesme-bedelli-ya.. http://kamubis.com/decisions/JudicialDecision/a8d5895c-2179-474c-b0e8-a146c06e27a9/yapim-isi-is-ortakligi-yukleniminde-gerceklestirilen-tl-sozlesme-bedelli-yapim-isi.. http://kamubis.com/decisions/JudicialDecision/158b232f-245b-4bd6-8de8-863c40bf4e12/ucret-ve-tazminat-genel-mudurlugu-merkez-teskilatinda-gorevli-daire-baskanina-375-sayili-kanun-.. http://kamubis.com/decisions/JudicialDecision/58c868b2-b84f-4cf2-aad7-4af9cad493b4/doner-sermaye-ek-odeme-yuksekokulunda-duzenlenen-ozel-kurslarda-yapilan-yoneticilik-faaliyetleri-.. http://kamubis.com/decisions/JudicialDecision/417b972d-e0cc-41cb-8ec5-aa3663185064/doner-sermaye-ek-odeme-fakultesi-bunyesinde-gerceklestirilen-pedagojik-formasyon-egitimi-sertifik.. http://kamubis.com/decisions/JudicialDecision/4261c153-6767-413e-ad9b-22351102416a/doner-sermaye-ek-odeme-fakultesi-bunyesinde-gerceklestirilen-pedagojik-formasyon-egitimi-sertifik.. http://kamubis.com/decisions/JudicialDecision/f442d78b-6875-4ec0-906f-2e4c99674327/doner-sermaye-ek-odeme-universitesi-doner-sermaye-isletmesi-yurutme-kurulu-kararlari-ile-doner-se.. http://kamubis.com/decisions/JudicialDecision/a66e983a-ff8b-4f40-bc0f-8844c8e3b3eb/danismanlik-hizmet-alimi-.-belediyesi-kultur-ve-sosyal-isler-mudurlugu-personeli-tarafindan-yu.. http://kamubis.com/decisions/JudicialDecision/6b67fab8-6b34-4f2c-b882-e29e4b11b94a/yapim-isinde-gerekli-nitelikleri-saglamayan-teknik-personel-calistirilmasi-.-belediyesi-tarafi.. http://kamubis.com/decisions/JudicialDecision/357c1b59-fee1-4ad9-bc99-791082d4bbaa/baska-kurum-tarafindan-odenmesi-gereken-yol-masrafinin-belediye-butcesinden-odenmesi-.-tarihle.. http://kamubis.com/decisions/JudicialDecision/96eac647-9e9c-43b7-b66d-468881a63b8f/koruyucu-giyim-gideri-.-belediyesi-ile-.-belediyesi-personel-a.s.-arasinda-imzalanan-....... http://kamubis.com/decisions/JudicialDecision/1cb6c4bf-bfe3-477f-840a-7e61ba045533/sozlesme-damga-vergisi-.-belediyesinin-cesitli-birimleri-ile-.-a.s.-arasinda-personel-cali.. http://kamubis.com/decisions/JudicialDecision/e48661da-49ea-4afa-86d8-63bb1c21e5af/spor-kulubune-yardim-.-belediyesi-tarafindan-dogrudan-temin-yontemi-ile-istihdam-edilen-ve-bel.. http://kamubis.com/decisions/JudicialDecision/73abbe7d-ff84-41bb-a06e-9cd70365b41c/spor-kulubune-yardim-.-belediyesi-tarafindan-dogrudan-temin-yontemi-ile-istihdam-edilen-ve-bel.. http://kamubis.com/decisions/JudicialDecision/d9ca7e05-21dc-4a6b-859d-b1f9d55a3c87/spor-kulubune-yardim-.-belediyesi-tarafindan-dogrudan-temin-yontemi-ile-istihdam-edilen-ve-bel.. http://kamubis.com/decisions/JudicialDecision/07e31f69-7944-4314-8b9a-4be71c3e0fa2/spor-kulubune-yardim-.-belediyesi-tarafindan-dogrudan-temin-yontemi-ile-istihdam-edilen-ve-bel.. http://kamubis.com/decisions/JudicialDecision/7b0a524d-378c-446b-b0bf-fb9ec1174fac/elektrik-faturasi-gecikme-bedeli-.-belediyesinin-cesitli-birimleri-adina-tahakkuk-ettirilen-el.. http://kamubis.com/decisions/JudicialDecision/e52a44f7-119f-42ce-9906-d464680228fd/tasinir-bakim-onarim-gideri-belediye-personelinin-kullanimi-sirasinda-zarar-goren-kurum-araclarin.. http://kamubis.com/decisions/JudicialDecision/9e90930e-2eb4-4ad9-8457-9281fac9fa72/personel-eliyle-yurutulmesi-gereken-hizmetin-ihale-yoluyla-satin-alinmasi-.-belediyesi-.-so.. http://kamubis.com/decisions/JudicialDecision/86cb594e-0e63-4bd0-b5b7-0fa33d97f8f4/spor-kulubune-yardim-.-belediye-meclisi-tarafindan-5393-sayili-belediye-kanununun-75-inci-mad.. http://kamubis.com/decisions/JudicialDecision/f37dab3c-0398-401c-b421-ff9f88bd81a1/spor-kulubune-yardim-.-belediyesi-genclik-ve-spor-kulubu-dernegi-bunyesinde-cesitli-branslarda.. http://kamubis.com/decisions/JudicialDecision/3a88e2da-5230-4de7-ad51-39cefa779818/danismanlik-hizmet-alimi-.-belediyesi-insan-kaynaklari-ve-egitim-mudurlugu-personeli-tarafinda.. http://kamubis.com/decisions/JudicialDecision/ca23a5c7-1599-4bc6-b4f9-cab581ec4cc3/danismanlik-hizmet-alimi-.-belediyesi-kultur-ve-sosyal-isler-mudurlugu-personeli-tarafindan-yu.. http://kamubis.com/decisions/JudicialDecision/e528d265-8d15-4687-ba0e-faa0a48f9a34/tasinmaz-bakim-onarim-gideri-.-belediyesi-mulkiyetinde-bulunmayan-ve-.-koyu-imam-lojmani-.. http://kamubis.com/decisions/JudicialDecision/6519decb-cd90-4381-a06b-f244a73a6519/gelir-vergisi-tevkifatinin-eksik-yapilmasi-ile-sozlesmeye-aykiri-odeme-yapilmasi-dogrudan-temin-i.. http://kamubis.com/decisions/JudicialDecision/0a23615a-3b09-493f-a44e-2f389f7859c7/gecikme-bedeli-belediyeye-ait-araclarin-muayenelerinin-geciktirilmesinden-kaynaklanan-gecikme-bed.. http://kamubis.com/decisions/JudicialDecision/5ff06446-2b19-4987-8a7f-a9f36166c226/konaklama-bedeli-belediye-baskani-e-harcirah-kanununda-belirtilen-tutarin-uzerinde-konaklama-b.. http://kamubis.com/decisions/JudicialDecision/fef8337f-6212-436f-8ba1-85c10103eb12/gelir-vergisi-tevkifati-belediyece-gerceklestirilen-muzik-dinletisi-ve-soylesi-hizmet-alim-isin.. http://kamubis.com/decisions/JudicialDecision/a3450936-b887-46c9-a315-731bcf40349b/maas-odemesi-a-belediyesinde-calisan-bazi-personele-17.04.2006-gun-ve-200610344-sayili-devlet-.. http://kamubis.com/decisions/JudicialDecision/4df476a2-cacb-40c1-9ed2-a35be283ce64/huzur-hakki-ucreti-belediyesi-denetim-komisyonu-ve-ihtisas-komisyonu-uyelerine-ayni-gun-icin-bird.. http://kamubis.com/decisions/JudicialDecision/fda9b299-08b5-43ee-90d9-b52ef0fd356e/konaklama-gideri-ilcesine-spor-musabakasi-amaciyla-misafir-olarak-gelen-spor-kuluplerinin-konakla.. http://kamubis.com/decisions/JudicialDecision/56993467-603c-4ee5-b251-e172d3857adb/sosyal-denge-tazminati-belediyesinin-norm-kadro-ve-pozisyonlarinda-sayilmadigi-halde-belediye-ba.. http://kamubis.com/decisions/JudicialDecision/af884ba3-1918-4964-bd70-c70d67147f9b/sosyal-denge-tazminati-belediyesinde-belediye-baskan-yardimcisi-olarak-gorev-yapan-ve-ya-mevz.. http://kamubis.com/decisions/JudicialDecision/887246c5-4d0a-44b8-8b11-5cad32bd52c1/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesince-zabita-hizmetlerin.. http://kamubis.com/decisions/JudicialDecision/51ba4701-2b7f-4510-bb34-4787e29274e8/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-zabita-mem.. http://kamubis.com/decisions/JudicialDecision/c97b6abc-a5fd-4de6-b769-d24b5c6f2d97/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-universitesi-yapi-isleri-ve-tekni.. http://kamubis.com/decisions/JudicialDecision/d3bec447-9dca-4f79-b476-b8c9c14d33d1/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-belediyeye.. http://kamubis.com/decisions/JudicialDecision/0ddb8757-58ab-407d-9074-5d7be22cab06/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesinin-taraf-oldugu-daval.. http://kamubis.com/decisions/JudicialDecision/71ae5709-c1a8-40c9-8433-ea7f3a69de0b/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesinde-ogrenim-sartini-ta.. http://kamubis.com/decisions/JudicialDecision/7cdbf905-77df-4b97-83df-503a89c1a2c4/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-...in-asa.. http://kamubis.com/decisions/JudicialDecision/3d2838e0-7dc4-4804-a8f0-a01a68a8315a/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-gerceklest.. http://kamubis.com/decisions/JudicialDecision/6a55a375-fe67-489f-ac07-4fb6defdaabe/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-universitesi-bilgi-islem-daire-ba.. http://kamubis.com/decisions/JudicialDecision/bdbf73de-a9a5-471b-8e6c-538b00a06fc3/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-universitesi-personel-daire-baska.. http://kamubis.com/decisions/JudicialDecision/a25f18c4-b1ba-440b-a39e-bc1865746eba/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-universitesi-saglik-kultur-ve-sp.. http://kamubis.com/decisions/JudicialDecision/613d5ec4-ec9c-40ed-a9b9-dd0b2d7539e1/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-universitesi-saglik-kultur-ve-sp.. http://kamubis.com/decisions/JudicialDecision/4a5b476d-f6eb-442a-add5-adff79651d2a/aile-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-aile-yardimi-odenegi-.. http://kamubis.com/decisions/JudicialDecision/cb42dca8-4c2d-4171-82a7-575cfa2cbcb6/gelistirme-odenegi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-gelistirme-odene.. http://kamubis.com/decisions/JudicialDecision/90c60517-1958-43bd-a61c-71b2ad185f09/eksik-imalat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-tarafindan-yaptirilan.. http://kamubis.com/decisions/JudicialDecision/3ec17ac3-003b-4480-bd26-209843c16120/is-artisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmalarinin-d.. http://kamubis.com/decisions/JudicialDecision/56df348b-0b65-4777-8108-f59b654e9976/yeni-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmala.. http://kamubis.com/decisions/JudicialDecision/35b5464a-60ee-4b2e-8d06-35799b027482/eksik-imalat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-tarafindan-yaptirila.. http://kamubis.com/decisions/JudicialDecision/4951aac2-6c9e-4512-9403-5e82028c5782/yeni-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmala.. http://kamubis.com/decisions/JudicialDecision/82e1a70b-2565-4c7b-a235-4847359ef4e1/eksik-imalat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-tarafindan-yaptiri.. http://kamubis.com/decisions/JudicialDecision/9d2f8cb2-6492-45f7-b6ee-156ee254a6f4/yeni-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmala.. http://kamubis.com/decisions/JudicialDecision/c52d4292-e2a0-473d-81c8-5c8bb2f77b37/akaryakit-fiyat-farki-acik-ihale-yontemi-ile-04.02.2020-tarihinde-ihale-edilen-haritacilik-merm.. http://kamubis.com/decisions/JudicialDecision/ae8442a2-2acd-4401-987e-ae1eb8ee3d1e/hakedis-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesinden-her-ne-kadar-denetci-tarafindan-d.. http://kamubis.com/decisions/JudicialDecision/e8696d1d-c7f3-4de2-9312-c17472c77475/yeni-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlularin-sozlu-savunmala.. http://kamubis.com/decisions/JudicialDecision/66d6ca3e-896d-4d8f-b9c6-11108b193b25/yeni-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlunun-sozlu-aciklamalar.. http://kamubis.com/decisions/JudicialDecision/a12c4208-7252-4be9-9f44-aa33c743a377/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-iki-yil-za.. http://kamubis.com/decisions/JudicialDecision/649a2da3-b47f-468f-915b-70e06cfcd135/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-iki-yil-za.. http://kamubis.com/decisions/JudicialDecision/5599c744-1eab-47cd-884b-fcb59f54d4c2/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-iki-yil-za.. http://kamubis.com/decisions/JudicialDecision/c9a1c638-f64d-44a1-b092-f37097354805/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-tarafindan-festival-organiz.. http://kamubis.com/decisions/JudicialDecision/7540d8e3-14ac-47c4-af5b-9ae5e50b963c/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-tarafindan-kidem-tazminati-.. http://kamubis.com/decisions/JudicialDecision/29fa0913-c241-4092-be6a-1a4bcda6c16c/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-tarafindan-yiyecek-yardimi-.. http://kamubis.com/decisions/JudicialDecision/04ab02ba-d54d-4a5d-838b-185747281a5d/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-iki-yil-za.. http://kamubis.com/decisions/JudicialDecision/ace867e0-2c70-4389-be1c-2df23f7aeced/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-iki-yil-za.. http://kamubis.com/decisions/JudicialDecision/bb1d9264-1879-4081-8ade-c99a79282eec/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-iki-yil-za.. http://kamubis.com/decisions/JudicialDecision/222d8d9e-897f-47e4-b815-4374a18b955c/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-iki-yil-za.. http://kamubis.com/decisions/JudicialDecision/9c8e9abb-3d67-4b5b-bcab-a574f3d0f638/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-iki-yil-za.. http://kamubis.com/decisions/JudicialDecision/1ddd8c7d-00ba-4577-8d21-eb79f5ffaa5f/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/e307ce91-7384-41ea-bdf2-3d0870d79e31/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-temsil-agi.. http://kamubis.com/decisions/JudicialDecision/7841bbb9-e1b4-4ac2-ba95-8cc652faedea/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesi-tarafindan-belediye-t.. http://kamubis.com/decisions/JudicialDecision/5d6d0021-ad11-4838-8c1c-b87ad735f262/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-...-belediyesinde-mudur-olarak-gorev.. http://kamubis.com/decisions/JudicialDecision/82a3994d-22e6-4117-a379-efcb618fea12/maas-odemesi-belediyede-gorevli-bazi-personele-yapilan-maas-odemelerinde-derece-kademelerin-ozel-.. http://kamubis.com/decisions/JudicialDecision/6164a840-d9f1-4c3b-81d3-b8ef481e71c2/hizmet-alimi-belediyesinin-tek-ortagi-oldugu-ltd.-sti.ye-ait-binek-otomobil-icin-yapilan.. http://kamubis.com/decisions/JudicialDecision/ebe3d1fc-0b0c-4980-b8ad-58edd1329029/sosyal-guvenlik-primi-ve-gelir-vergisi-matrahinin-yanlis-hesaplanmasi-a-...-belediyesinde-calisan-.. http://kamubis.com/decisions/JudicialDecision/46a87839-27b7-4acf-9eeb-c327e998a5a8/encumen-odenegi-ve-vekalet-ucreti-abelediye-encumen-toplantilarina-katilan-memur-uyelere-encumen-o.. http://kamubis.com/decisions/JudicialDecision/2482a6bc-b11e-4419-b2bf-bf0f2e8eae37/akaryakit-aliminda-mukerrer-odeme-akaryakit-alimina-iliskin-duzenlenen-odeme-emri-belgesine-fatura-.. http://kamubis.com/decisions/JudicialDecision/f4779637-7b0a-4be7-a921-b25603f385c2/is-artisi-uzerinden-damga-vergisi-belediyesi-fen-isleri-mudurlugu-tarafindan-04.02.2020-tarihinde.. http://kamubis.com/decisions/JudicialDecision/f7ebfd1f-7d99-43f9-afc3-0d7130e0f5fc/sozlesme-damga-vergisi-personel-calistirilmasina-dayali-hizmet-alimi-kapsaminda-belediye-baskanli.. http://kamubis.com/decisions/JudicialDecision/5afbbea8-28d5-411a-9418-ee8600941bcc/damga-vergisi-belediyesi-tarafindan-elektrik-perakende-satis-a.s.ye-odemesi-yapilan-elektrik-fat.. http://kamubis.com/decisions/JudicialDecision/aeb715ac-246d-49a1-b498-b06b8fdef567/mahkeme-giderlerinin-personele-rucu-edilmemesi-belediyesi-tarafindan-mevzuata-aykiri-olarak-tahsil-.. http://kamubis.com/decisions/JudicialDecision/0d0f5a68-0c76-4662-a16b-ea8f80e6d31c/akaryakit-alimindan-damga-vergisi-...-belediyesi-akaryakit-satis-istasyonu-isletmesi-ile-akaryaki.. http://kamubis.com/decisions/JudicialDecision/35b60af5-848c-4f24-bdfd-08626911331d/elektrik-fatura-bedellerinden-damga-vergisi-...-belediyesi-tarafindan-.-elektrik-dagitim-anonim-si.. http://kamubis.com/decisions/JudicialDecision/6eb5f372-c5dd-4ea2-9a0f-e9b731c88b47/asgari-ucret-destek-tutarlarinin-hakedisten-mahsup-edilmemesi-san.-tic.-ltd.-sti-yuklenimindeki-.. http://kamubis.com/decisions/JudicialDecision/ab110f2b-d31b-4086-9be7-f681e36e27b3/asgari-ucret-destek-tutarlarinin-hakedisten-mahsup-edilmemesi-san.-tic.-ltd.-sti.-yuklenimindeki.. http://kamubis.com/decisions/JudicialDecision/2b90cb4c-7d0d-4698-be74-405130c0377e/asgari-ucret-destek-tutarlarinin-hakedisten-mahsup-edilmemesi-san.-tic.-ltd.-sti.-yuklenimindeki.. http://kamubis.com/decisions/JudicialDecision/fce055af-f9f8-42a9-badf-6a11eff0b779/-belediyesi-sozlesmeli-personeline-sosyal-denge-tazminati-odemelerinde-aylik-tavan-sinirin-asildigi.. http://kamubis.com/decisions/JudicialDecision/e3325663-6bb3-4f6e-88ed-8ab27634aa82/-belediyesi-memur-personeline-yapilan-sosyal-denge-tazminati-odemelerinde-aylik-tavan-sinirin-asild.. http://kamubis.com/decisions/JudicialDecision/cdc10b89-48b6-45d8-9953-7875352155dd/sosyal-denge-odemesi-idare-ile-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmesine-istina.. http://kamubis.com/decisions/JudicialDecision/6d5e8bfa-eea0-4bac-885b-15beaff95547/avukatlik-vekalet-ucreti-...-belediyesinde-gorev-yapan-avukatlara-2020-yili-memur-aylik-katsayilar.. http://kamubis.com/decisions/JudicialDecision/bf8eabe4-38ee-4549-b9c3-2003dbf8b46f/hakedis-odemeleri-696-sayili-olaganustu-hal-kapsaminda-bazi-duzenlemeler-yapilmasi-hakkinda-kanun-.. http://kamubis.com/decisions/JudicialDecision/23c38adb-239b-43d3-93a8-53db39971659/arac-kiralama-bedeli-hizmet-alimi-suretiyle-kiralanan-tasitin-aylik-kira-bedelinin-tasita-iliskin.. http://kamubis.com/decisions/JudicialDecision/a5008f86-7b1d-46bf-aa9f-4bb20953468c/damga-vergisi-belediyenin-butce-ici-isletmesi-olan-akaryakit-istasyonu-isletmesi-tarafindan-gercekl.. http://kamubis.com/decisions/JudicialDecision/65eedfcd-3cfa-4663-93b7-657e8d600aa8/konaklama-gideri-belediye-ile-aralarinda-herhangi-bir-mal-hizmet-ve-yapim-isine-iliskin-bir-sozle.. http://kamubis.com/decisions/JudicialDecision/4c5b9d7d-94c3-428b-8c66-c08f2e2891a0/tazminat-odemesi-1inci-asliye-hukuk-mahkemesinin-..-esas-karar-no.lu-ilaminda-belirlenen-.. http://kamubis.com/decisions/JudicialDecision/30ec4bf1-f1e6-4bc1-aca9-8f4c51c52812/yemek-bedeli-odemeleri-gecici-gorevlendirilen-personele-harcirah-kanununa-istinaden-gundelik-odenm.. http://kamubis.com/decisions/JudicialDecision/820bcc88-9de8-438d-8b7d-25da048a5d21/tanitim-gideri-tanitim-ve-reklam-faaliyetleri-icin-hizmet-alinan-yerel-gazeteci-.-in-kendi-sos.. http://kamubis.com/decisions/JudicialDecision/3ab670ed-9656-481b-94e7-7f863928d13e/gecikme-cezasi-belediyeye-ait-araclarin-muayenelerinin-zamaninda-yaptirilmamasi-nedeniyle-ortaya-ci.. http://kamubis.com/decisions/JudicialDecision/8eace9c8-76d9-481c-bea7-3bf27b97927b/maktu-fazla-calisma-ucreti-a-zabita-teskilatinda-calisan-personele-mevzuata-aykiri-bir-sekilde-yi.. http://kamubis.com/decisions/JudicialDecision/2ae416ed-c927-499f-96d1-8099e9ae3187/fatura-gecikme-gideri-..-belediyesinin-sorumlulugunda-bulunan-birtakim-yerlerin-.-yilinda-odenme.. http://kamubis.com/decisions/JudicialDecision/890defb9-0b60-4faf-8835-f43347d13b59/kismi-zamanli-sozlesme-ucreti-kismi-zamanli-sozlesmeli-olarak-istihdam-edilen-avukat-.-..e-mevzu.. http://kamubis.com/decisions/JudicialDecision/b2fc0f43-220f-483e-810f-f645b89cc838/dekanliga-vekalet-yuksekogretim-kurulu-tarafindan-dekan-vekili-olarak-atanan-ogretim-uyelerine-deka.. http://kamubis.com/decisions/JudicialDecision/00b66240-f22a-47ce-b6fb-8d520d9c0762/maktu-mesai-ucreti-belediyesinde-veri-hazirlama-kontrol-isletmeni-vhki-kadrosunda-bulunan-perso.. http://kamubis.com/decisions/JudicialDecision/7d425415-1bea-403c-a2ef-d45542c23e40/ek-gosterge-ayligi-belediyesinde-yardimci-hizmetler-sinifindaki-kadrolarda-istihdam-edilen-person.. http://kamubis.com/decisions/JudicialDecision/dc2f5e38-2d20-4e8a-9b37-3426450af5da/fiyat-farki-belediyesi-tarafindan-yapilan-akaryakit-mal-alimi-isinde-akaryakit-fiyat-farki-hesabi.. http://kamubis.com/decisions/JudicialDecision/7f084429-28b5-4c32-86bb-2cf1c5356a4e/gelir-vergisi-belediyesi-tarafindan-gerceklestirilen-konseri-hizmet-alimi-isi-ile-muzik-ve.. http://kamubis.com/decisions/JudicialDecision/81b7ce16-5e1d-45ef-be69-db2b38b89a58/yuklenici-firma-kari-limited-sirketine-ihale-edilen-iscilik-hizmet-alimi-isine-iliskin-firma-kari.. http://kamubis.com/decisions/JudicialDecision/069255a7-6452-4890-8e33-ca2ac98327f2/personel-atama-islemi-belediyesinde-mudur-olarak-atanabilmek-icin-gereken-sartlari-tasimadan-mali.. http://kamubis.com/decisions/JudicialDecision/a81c8904-5a86-4c48-91d3-6ae420d6326d/sosyal-denge-odemesi-.-belediyesi-ile-.-arasinda-imzalanan-ve-..-tarihleri-aras.. http://kamubis.com/decisions/JudicialDecision/eb68935d-d63b-4a35-b5b0-497b8d1456c1/sosyal-denge-odemesi-belediyesi-ile-arasinda-imzalanan-ve-.-..-tarihleri-arasinda-.. http://kamubis.com/decisions/JudicialDecision/3e4e32db-136d-45d5-8ac2-6fce0b5e9b34/sosyal-denge-..-belediyesi-ile-.-arasinda-imzalanan-ve-.-..-tarihleri-arasinda-ge.. http://kamubis.com/decisions/JudicialDecision/b84587d1-c451-44bd-b1f4-e9faa2b5ff70/damga-vergisi-kesintisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tara.. http://kamubis.com/decisions/JudicialDecision/8703d40f-0316-4cd1-9fd5-b8b383cd863f/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi.. http://kamubis.com/decisions/JudicialDecision/70ba103c-78cd-4a6b-813b-fad2e2db41ea/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesine-ait-makam-ve-hizmet-a.. http://kamubis.com/decisions/JudicialDecision/d2dbf40a-06ab-4384-a95d-908abcbebd48/aile-ve-cocuk-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-mecl.. http://kamubis.com/decisions/JudicialDecision/8278a083-01ee-4131-8fb0-f736400b6225/cocuk-yardimi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-375-sayili-kanun-hukmu.. http://kamubis.com/decisions/JudicialDecision/d49d5ff5-a1de-4a5f-9691-ef856fc2bb0d/butce-disi-avans-ve-gecikme-cezasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-a.. http://kamubis.com/decisions/JudicialDecision/0ec57107-c9db-477d-9615-bc8c464b14b5/yillara-sari-yapim-isinde-vergi-tevkifati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucu.. http://kamubis.com/decisions/JudicialDecision/d15e6104-eca1-4f06-991d-74f1909717cb/muhtelif-giderler-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tarafindan.. http://kamubis.com/decisions/JudicialDecision/2e6b2107-ae4a-4481-9913-80912b3b12e3/muhtelif-giderler-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tarafindan.. http://kamubis.com/decisions/JudicialDecision/9401012e-a9b8-440a-a845-a2b2719105e8/derneklere-ayni-yardim-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-taraf.. http://kamubis.com/decisions/JudicialDecision/9d7ee993-43db-4880-9138-437ae8775288/arac-kiralama-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-her-ne-kadar-denetci-.. http://kamubis.com/decisions/JudicialDecision/e4a5e2f0-591b-421b-90ec-50176dd042ac/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-sorumlunun-sozlu-savun.. http://kamubis.com/decisions/JudicialDecision/85c2aed9-df43-425c-aeea-f3ca143c06a1/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyede-teknisyen-kadrosunda-cali.. http://kamubis.com/decisions/JudicialDecision/135cb32d-1c24-4239-a5ee-6fda00c887f3/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-limited-sirketinde-calisan-persone.. http://kamubis.com/decisions/JudicialDecision/9faa20a8-ac59-4324-a8aa-5f343569d9b0/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-tarafindan-hak-sahibi-o.. http://kamubis.com/decisions/JudicialDecision/e72a03e7-45af-47c4-ad37-ec1caf1fd386/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-butcesinden-yol-yapim-isind.. http://kamubis.com/decisions/JudicialDecision/384e9267-d479-4b78-a3e2-aacaea6dcc98/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-tarafindan-limited-sirket.. http://kamubis.com/decisions/JudicialDecision/7c8a253c-6cdb-4aaf-8a41-0dc7a7f3443a/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-personeli-maas-hesaplamal.. http://kamubis.com/decisions/JudicialDecision/e0276a49-ac7e-4a91-b81a-ead928f366a4/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-tarafindan-tarihinde-ihal.. http://kamubis.com/decisions/JudicialDecision/1f5842c2-c846-4f1d-abff-08056b441c9c/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/d8686eaa-3a32-4419-a9f3-fa34e658e455/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi.. http://kamubis.com/decisions/JudicialDecision/504d376b-3f12-4af2-803d-13169ad745f6/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-a-gelir-vergisi-tevkifati-belediyey.. http://kamubis.com/decisions/JudicialDecision/a550e959-d988-4728-8691-fd053703978a/temsil-agirlama-gideri-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediye-bask.. http://kamubis.com/decisions/JudicialDecision/4629ce12-5ac9-4419-89e1-bb2eeb46aaa2/dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-mulkiyeti-belediyeye-ait-olan-iki-ka.. http://kamubis.com/decisions/JudicialDecision/b061bd67-f0b0-4ff8-b2d5-b11bd5f2ec10/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/96e02c30-ea85-4610-8e98-85e6531b2ec1/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/538548ca-92fa-40ea-9fdf-4ddab736b4f5/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/0b0a7820-66e6-438d-9a06-df54c0715a50/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/7c6b3801-a093-4a2a-abe9-efe4a0c9114d/yeni-birim-fiyat-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-her-ne-kadar-denetc.. http://kamubis.com/decisions/JudicialDecision/5ae42262-5b1d-481a-8e52-914ed7bb9f8f/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/68dc6fa7-215b-46b8-82e6-6536b1043da3/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/79cfa077-92a9-47d0-9bbb-e405f8e24160/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/6ad08534-286c-4259-abd9-00c8a3260e8b/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/d0d2b457-84ca-4bfc-bd25-3aaa79d927dd/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/0d0b6efa-0a5a-4e9f-8941-4263d287d9c5/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/b82481fc-5438-4764-8536-04ed5f9f5525/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/fbe088e9-ec4c-4751-8be8-cbb917ccc6a7/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/83da38e4-b938-4653-b2f4-1692520fac0a/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/f2b7b52d-71b9-4c1b-84bb-b5b3b8f3b9ea/sosyal-denge-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/75addd54-83c0-42da-86c9-3b5e8a67133c/gelir-vergisi-kesintisi-buyuksehir-belediyesinde-gorev-yapan-avukatlara-yapilan-vekalet-ucreti-o.. http://kamubis.com/decisions/JudicialDecision/6e98266b-56b3-47c6-b2e4-81b696b89c56/a-kiralama-isi-buyuksehir-belediyesi-ilcesi-mahallesi-parki-icerisinde-bulunan-alanin-be.. http://kamubis.com/decisions/JudicialDecision/5810f343-6513-47ff-9db3-aa9bb64541fa/hizmet-alimi-buyuksehir-belediyesince-dogrudan-temin-yontemiyle-alimi-yapilan-hizmet-alimi-.. http://kamubis.com/decisions/JudicialDecision/86b052da-dc83-463a-8a9e-584483ad5061/mal-alimi-ili-park-ve-yesil-alanlarinin-kirsal-ve-kentsel-rekreasyon-alanlarinin-covid-19-virus.. http://kamubis.com/decisions/JudicialDecision/66048819-48d6-4473-b8a8-d33d41f09d40/ek-gosterge-belediyesinde-yazi-isleri-muduru-olarak-gorev-yapan-a-ek-gostergenin-hatali-odenmes.. http://kamubis.com/decisions/JudicialDecision/60e8d6b6-eb0b-4f39-9437-b183268c4115/harcirah-belediye-baskani-ve-sofor-e-mevzuata-aykiri-olarak-gecici-gorev-yollugu-bildirimi-ara.. http://kamubis.com/decisions/JudicialDecision/3f3a0e9d-77f5-42a3-ae59-beb22c9d954a/damga-vergisi-belediyenin-ihtiyaclari-icin-dogrudan-temin-yontemi-ile-yapilan-mal-ve-hizmet-alimlar.. http://kamubis.com/decisions/JudicialDecision/3692ea3b-2135-4558-ba72-b67f9c2621ea/cep-telefonu-fatura-odemesi-belediye-personeli-olmayan-kisiler-adina-kayitli-cep-telefonu-faturalar.. http://kamubis.com/decisions/JudicialDecision/d99be27e-bb9a-4139-a9b1-afb384bbec32/damga-vergisi-...-ofisinden-alinan-tasitlar-icin-odenen-bedel-uzerinden-damga-vergisi-kesintisi-yap.. http://kamubis.com/decisions/JudicialDecision/28b7c83f-9d4c-4403-af5f-ad0ec5b0c2c6/asgari-ucret-destek-kesintisi-375-sayili-kanun-hukmunde-kararnamenin-ek-20nci-maddesi-kapsamind.. http://kamubis.com/decisions/JudicialDecision/f55e4340-310b-4d09-9e67-09fd49aed08e/geri-odenecek-masraflar-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanlari.. http://kamubis.com/decisions/JudicialDecision/32dd8520-f58b-4389-976a-417aa3815579/billboard-kiralama-belediyesi-tarafindan-ilcenin-tanitimi-maksadiyla-belediyenin-gorev-yetki-ve-.. http://kamubis.com/decisions/JudicialDecision/ed8d71ea-5bae-4338-a168-0ff2ca4fb88b/gecikme-cezasi-belediye-mulkiyetinde-bulunan-gezinti-gemisine-iliskin-olarak-kiyi-emniyeti-genel-mu.. http://kamubis.com/decisions/JudicialDecision/69161cb6-fa9c-486c-8b18-f9c9bef2125f/a-sulama-birligine-ait-bazi-elektrik-abonelikleri-icin-gerekli-kompanzasyon-sistemlerinin-kurulma.. http://kamubis.com/decisions/JudicialDecision/14fa1750-2b14-4990-abea-5878a0d48608/danismanlik-hizmeti-satin-alinmasi-belediye-tarafindan-imar-mevzuati-uygulamalari-mevzuat-degisikl.. http://kamubis.com/decisions/JudicialDecision/8a329246-bd90-4684-a596-cec1b59fb55d/vakfa-nakdi-yardim-yapilmasi-belediye-tarafindan-vakfina-nakdi-yardim-yapildigi-gorulmustur.-501.. http://kamubis.com/decisions/JudicialDecision/e1723c4b-f20f-4b3b-89df-a3178f5f5d16/aile-yardim-odenegi-ve-asgari-gecim-indirimi-a-belediyesi-tarafindan-esleri-calisan-memurl.. http://kamubis.com/decisions/JudicialDecision/7d5af9e7-dfd3-46e6-b0b6-6ff8e09ebd9f/ozel-hizmet-tazminati-.-belediyesinde-mali-hizmetler-mudurlugune-vekalet-eden-.e-asilde.. http://kamubis.com/decisions/JudicialDecision/d14de624-ae67-4314-9083-8c7194265e40/gelir-vergisi-tevkifati-belediyesinin-taraf-oldugu-davalari-kaybetmesi-sonucunda-karsi-tara.. http://kamubis.com/decisions/JudicialDecision/9277d3b6-561f-409b-a664-a96895beaca5/belediye-reklam-gideri-ilindeki-belediye-baskaninin-sahsi-reklami-mahiyetinde-olan-bilboard-rake.. http://kamubis.com/decisions/JudicialDecision/e07b1c70-178f-45ff-aa9f-1f51ee63e407/vakif-arsasi-uzerine-yurt-yapilmasi-belediye-tarafindan-vakfina-ait-arsa-uzerine-soz-konusu-vakif.. http://kamubis.com/decisions/JudicialDecision/57fd14a6-eb22-4535-8acd-e4f56709fd00/belediye-reklam-gideri-belediye-tarafindan-cikarilan-gazetenin-cesitli-yerel-ve-ulusal-.. http://kamubis.com/decisions/JudicialDecision/f9459f0b-9a4f-4b1e-88e3-7f2610ad8743/-sulama-birligine-ait-bazi-elektrik-abonelikleri-icin-gerekli-kompanzasyon-sistemlerinin-kurulmamas.. http://kamubis.com/decisions/JudicialDecision/0d758bea-4f22-439e-817d-63b6fcba6912/belediye-haber-ve-reklam-gideri-belediyenin-rutin-faaliyet-ve-hizmetlerine-dair-ve-belediye-baskani.. http://kamubis.com/decisions/JudicialDecision/48e01cc0-f172-405f-a5a7-cab34d2ac40e/spor-kulubune-yardim-belediye-tarafindan-profesyonel-spor-kulubunden-ofis-kiralamasi-adi-altinda-lo.. http://kamubis.com/decisions/JudicialDecision/540c387e-3736-4000-bbac-14298e3f19bd/yardim-komisyonun-uyelerine-huzur-hakki-adi-altinda-ucret-odenmesi-01032010-tarih-ve-201313-sa.. http://kamubis.com/decisions/JudicialDecision/e202b395-19b0-40b6-a6ce-9e68a810e9d7/sosyal-denge-odemesi-...-belediyesi-ile-belediye-ve-ozel-idare-calisanlari-birligi-sendikasi-bem-b.. http://kamubis.com/decisions/JudicialDecision/1c7b8e80-9daa-4c48-ab12-ff8b5b0511a0/damga-vergisi-ltd.-stiye-ihale-edilen-isine-iliskin-olarak-sozlesme-bedeli-uzerinden-binde.. http://kamubis.com/decisions/JudicialDecision/c310e60c-4609-4211-b842-a3024bb3d212/katma-deger-vergisi-belediye-tarafindan-isletme-hakkinin-devri-kapsaminda-yapilan-gayrimenkul-ki.. http://kamubis.com/decisions/JudicialDecision/b8bcd0ed-3340-49ba-9672-65bf3961c9a3/damga-vergisi-belediye-tarafindan-elektrik-ve-dogalgaz-faturalarinin-odenmesi-sirasinda-duzenle.. http://kamubis.com/decisions/JudicialDecision/af8e051e-4d73-430e-ae17-2b8a6b90977b/mevzuata-aykiri-atama-hizmet-suresi-sartini-saglamayan-teknisyen-nin-1inci-dereceli-baskan-yar.. http://kamubis.com/decisions/JudicialDecision/9faf92be-33c0-43f5-9b84-59e4edc44dc8/kiralik-araca-iliskin-bakim-masraflarinin-butceden-karsilanmasi-belediye-tarafindan-hizmet-alimi-.. http://kamubis.com/decisions/JudicialDecision/c42d4dd1-62f9-48c4-840c-3ab6b6dc0d15/mevzuata-aykiri-atama-zabita-mudurlugu-kadrosuna-mevzuata-aykiri-olarak-aciktan-atanan-emekli-per.. http://kamubis.com/decisions/JudicialDecision/952e691b-a15a-47d9-8765-846a76f60f75/mevzuata-aykiri-atama-belediyede-sef-kadrosunda-gorev-yapmakta-iken-zabita-mudurlugu-kadrosuna-me.. http://kamubis.com/decisions/JudicialDecision/649cd674-6bc9-4544-938c-2d7fc8324d7e/teknik-personel-bulundurulmadigi-halde-ceza-uygulanmamasi-.-belediyesi-tarafindan-ihalesi-yapil.. http://kamubis.com/decisions/JudicialDecision/aa9b1846-9b2a-4277-974c-e1f9cab4d672/yapim-isinde-gecikme-cezasinin-uygulanmamasi-.-belediyesi-tarafindan-ihalesi-yapilan-.-in.. http://kamubis.com/decisions/JudicialDecision/5158375d-83b5-4cb1-8c37-6c0c90fba4b3/tasinmaz-kiralarinda-gecikme-cezalarinin-tahsil-edilmemesi-.-belediyesinin-mulkiyetinde-olan-v.. http://kamubis.com/decisions/JudicialDecision/2343745a-7c28-43e6-86d7-cf33f7b145a2/tahsil-edilmeyen-tasinmaz-kira-bedelleri-ve-gecikme-cezalari-.-belediyesine-ait-kiraya-verilen.. http://kamubis.com/decisions/JudicialDecision/c3853a4a-4e7c-4aa2-a1d4-99016851bb68/temsil-agirlama-toren-fuar-organizasyon-giderleri-.-belediyesi-tarafindan-ilce-disinda-gore.. http://kamubis.com/decisions/JudicialDecision/cf88c30c-c641-477f-bb70-9ade3cc1455e/gelir-vergisi-.-belediyesinde-muzisyen-ve-muzik-hizmeti-alimi-islerinde-193-sayili-gelir-ver.. http://kamubis.com/decisions/JudicialDecision/d2f24b5b-8ecd-47e8-abe0-cdfadd066476/gelir-vergisi-tevkifati-.-belediyesinin-kent-muzesinde-kullanilmak-uzere-1-bir-adet-siliko.. http://kamubis.com/decisions/JudicialDecision/206f9f35-8c9c-4435-864f-8b0ea5ed7628/yargilamaya-iliskin-vekalet-ucretlerinin-belediye-butcesinden-odenmesi-.-belediyesinde-gorevli.. http://kamubis.com/decisions/JudicialDecision/25156823-7ac3-4e7c-bd88-6414d5fac54e/is-makinesi-kiralama-hizmet-alimi-.-belediyesi-tarafindan-gunluk-ucretli-ekskavator-kiralanmasi.. http://kamubis.com/decisions/JudicialDecision/26803f0c-eb5f-411b-95bf-93fa7b7fe7ed/elektrik-faturalarinda-gecikme-zammi-............-belediyesi-adina-kayitli-elektrik-aboneliklerine-.. http://kamubis.com/decisions/JudicialDecision/67fa6140-4860-441d-9cd2-249aef46f701/vergi-borclarinda-gecikme-zammi-odenmesi-............-belediyesine-ait-vergi-borclarinin-zamaninda-.. http://kamubis.com/decisions/JudicialDecision/1399c6a2-6124-466a-a069-32bbc34bd490/is-artis-ve-eksilisi-.-yapim-isinde-bazi-imalatlarin-projesine-uygun-yapilmamasina-ragmen-bu-im.. http://kamubis.com/decisions/JudicialDecision/9af2be0e-c192-4624-9092-0fdc5063ad30/maktu-fazla-calisma-ucreti-.-belediyesi-fen-isleri-mudurlugunde-fen-memuru-kadrosunda-calisan-.. http://kamubis.com/decisions/JudicialDecision/c580935d-c371-4eeb-8dc4-453673bdf556/belediye-tarafindan-dernege-nakdi-yardim-yapilmasi-.-belediyesi-tarafindan-.-dernegine-bel.. http://kamubis.com/decisions/JudicialDecision/35ad7bd8-6a8a-4291-b717-9802be01f385/arac-tamir-masraflarinin-surucuye-rucu-edilmemesi-.-belediyesine-ait-.-plakali-aracin-traf.. http://kamubis.com/decisions/JudicialDecision/1d1c5e0b-62b9-4dc1-b075-1724ff837911/ek-gosterge-yardimci-hizmetler-sinifindaki-kadrolarda-istihdam-edilen-personele-ek-gosterge-ayligi-.. http://kamubis.com/decisions/JudicialDecision/fbcb3470-1c5f-490f-8558-54d2c1c251b8/ozel-hizmet-tazminati-.-belediyesinde-gorevli-arkeologun-ozel-hizmet-tazminatinin-hatali-hesa.. http://kamubis.com/decisions/JudicialDecision/1bbe763c-7f79-4bb7-8da7-c8c62ad89288/gelir-vergisi-tevkifati-..-belediyesi-tarafindan-esnaf-muafligindan-yararlananlardan-diger-hi.. http://kamubis.com/decisions/JudicialDecision/87f9e287-7e8c-4ecb-81a0-ae0a78b3f46d/gecikme-bedeli-belediyesine-ait-araclarin-muayenelerinin-gec-yaptirilmasindan-dolayi-gecikme.. http://kamubis.com/decisions/JudicialDecision/181ddaa0-b9cb-45cd-a1b7-b9d4d71ab9d8/sosyal-guvenlik-prim-kesintisi-a-.-belediyesinde-calisan-iscilerin-bordrolarinin-incelenme.. http://kamubis.com/decisions/JudicialDecision/a0c04dff-126f-4426-b329-6836d375ad85/elektrik-borclarinin-yapilandirilmasi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/6cfbb2b7-7b0a-4c4c-9b3c-5a8c20ebb5dd/damga-vergisi-kesintisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-asden.. http://kamubis.com/decisions/JudicialDecision/33307885-c611-402e-940e-01c0ca422325/ozel-hizmet-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesind.. http://kamubis.com/decisions/JudicialDecision/92c9566a-db7f-40fd-9985-9b5ab8a9c712/belediye-meclisi-uyelerine-mukerrer-odeme-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucu.. http://kamubis.com/decisions/JudicialDecision/bcd5a80d-e283-476e-946b-f0d11c6290ee/kalkinma-ajansi-payi-icin-gecikme-faizi-odenmesi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi.. http://kamubis.com/decisions/JudicialDecision/0ccf0b2f-3750-423e-809a-2b75bb614a75/dernege-nakdi-yardim-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tarafin.. http://kamubis.com/decisions/JudicialDecision/e34e0ee0-0e3d-4ab7-a0d5-a95bf3890093/esnaf-odasina-yaptirilan-muhtelif-giderler-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonuc.. http://kamubis.com/decisions/JudicialDecision/fdc793c6-946b-4a37-940a-f3c2edfb0ad7/damga-vergisi-kesintisi-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-denetci-tara.. http://kamubis.com/decisions/JudicialDecision/8531871c-3c5c-4061-b302-200826f28b24/avukatlik-vekalet-ucreti-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-..-buyuks.. http://kamubis.com/decisions/JudicialDecision/99adddee-7442-4c51-8b01-68ffc1c2c000/fiyat-farki-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-ve-durusmaya-katilanlarin-dinlenmesi.. http://kamubis.com/decisions/JudicialDecision/e4b2a7b9-e716-4af4-a985-f890fa418080/sosyal-denge-odemesi-idare-ile-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmesine-istina.. http://kamubis.com/decisions/JudicialDecision/03450bb6-ae5f-4258-a40c-ba57ed5dce42/sosyal-denge-idare-ile-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmesine-istinaden-odene.. http://kamubis.com/decisions/JudicialDecision/8a4a0d72-cac6-4027-bcb0-4b14f6e313b8/arac-kira-bedeli-belediyesince-2020-yili-icerisinde-kiralanan-2015-model-fiat-ducato-kamyonet-280.. http://kamubis.com/decisions/JudicialDecision/cf6f870d-58ff-46ab-b40f-e04cf073e8a2/damga-vergisi-belediyesi-cevre-koruma-ve-kontrol-mudurlugu-ile-belediye-sirketi-olan-turizm-gid.. http://kamubis.com/decisions/JudicialDecision/eefff8a1-c010-42ba-b83e-6aa03e6b295a/sosyal-denge-tazminati-odenmesi-belediyesinin-norm-kadro-ve-pozisyonlarinda-sayilmadigi-halde-bel.. http://kamubis.com/decisions/JudicialDecision/8350f755-33a8-4a01-8e92-50393d4e0006/nakdi-yardim-..belediyesi-ile-kamu-yararina-calisan-dernek-statusunde-olmayan-..-dernegi-isbirlig.. http://kamubis.com/decisions/JudicialDecision/349ddb3f-beda-44f3-be27-efc1c5ea7964/sosyal-guvenli-primi-..belediyesi-tarafindan-sozlesmeli-personele-odenen-sosyal-denge-tazminatlari.. http://kamubis.com/decisions/JudicialDecision/eabf0bd7-4f20-49c9-a913-761c1f5016d5/belediye-butcesinden-mulkiyeti-belediyeye-ait-olmayan-tasinmazlarin-tadilati-icin-cesitli-insaat-mal.. http://kamubis.com/decisions/JudicialDecision/609e3a2e-dec3-467f-9954-1ae517881445/bilgisayar-alimi-belediye-tarafindan-ilce-emniyet-mudurlugune-verilmek-uzere-iki-adet-dizustu-bilgi.. http://kamubis.com/decisions/JudicialDecision/9565195c-1c64-454a-9e46-b1ded7e8d74b/gecikme-zammi-belediyenin-cesitli-birimlerine-ait-elektrik-faturalarinin-zamaninda-odenmemesinden-d.. http://kamubis.com/decisions/JudicialDecision/be777129-593b-40be-b3a2-3f7d0747db62/.-ilcesi-mahalle-muhtarlarinin-..-valiligi-yatirim-izleme-ve-koordinasyon-baskanliginda-duzenlenen.. http://kamubis.com/decisions/JudicialDecision/b5f6f4b9-9bd1-4db8-8399-818a8109bd1e/kdv-..-belediyesi-tarafindan-.a-hamam-olarak-kullanilmak-uzere-isletme-hakkinin-devri-kapsaminda.. http://kamubis.com/decisions/JudicialDecision/02cc4c40-3207-41b7-962a-3a77879cce04/konaklama-bedeli-.-belediyesi-tarafindan-memuriyet-mahalli-disinda-gecici-olarak-gorevlendirilen-p.. http://kamubis.com/decisions/JudicialDecision/aeeadd4f-af46-43c2-97bf-876aa436667f/atama-..-belediyesi-personeli-..nin-mevzuata-aykiri-bir-sekilde-zabita-mudurlugune-atamasi-yapil.. http://kamubis.com/decisions/JudicialDecision/762fb85a-5d66-4e42-8253-1a5db29169af/maktu-fazla-mesai-.-belediyesinde-kadrolari-tahsildar-ve-veri-hazirlama-kontrol-isletmeni-vhki-o.. http://kamubis.com/decisions/JudicialDecision/5e1c7b62-85ae-4699-850d-105db8518b87/aile-yardimi-ve-asgari-gecim-indirimi-a-.-belediyesi-tarafindan-esleri-calisan-memurlar-icin-mev.. http://kamubis.com/decisions/JudicialDecision/481b2f27-5fdf-4eaa-9e12-d55b9b8802db/hizmet-alimi-belediyesi-ile-..-acik-ceza-infaz-kurumu-isyurdu-mudurlugu-arasinda-yapilan-park-.. http://kamubis.com/decisions/JudicialDecision/324f2623-1084-4eae-99d8-29b3e3adafd8/gecikme-cezasi-.-belediyesi-tarafindan-elektrik-ve-su-faturalarinin-gec-odenmesinden-dolayi-gecikm.. http://kamubis.com/decisions/JudicialDecision/8d1e8bba-f050-4f10-b936-0bad1682000f/kidem-tazminati-.-belediyesinde-hizmetli-olarak-calisan-..in-kidem-tazminatina-hak-kazanmasina-r.. http://kamubis.com/decisions/JudicialDecision/aa86ede5-b655-4745-8df2-24e9e55a1909/ozel-usulsuzluk-cezasi-..-belediyesinde-belediye-vergi-numarasi-ile-takip-edilen-otopark-isletmel.. http://kamubis.com/decisions/JudicialDecision/f166175b-a74b-4fcf-badd-7ddc030f0467/temsil-agirlama-belediyenin-gorevleri-ve-giderleri-arasinda-yer-almamasina-ragmen-belediye-meclis-u.. http://kamubis.com/decisions/JudicialDecision/55e9b590-ea9b-4b84-a4da-7db623e39014/konaklama-gideri-belediyenin-gorevleri-ve-giderleri-arasinda-yer-almamasina-ragmen-deve-guresleri-e.. http://kamubis.com/decisions/JudicialDecision/6f53bb09-d4c7-4a28-96e5-eaaf3d8de29e/gelir-vergisi-belediye-baskanina-belediye-meclis-uyesi-sifatiyla-odenen-huzur-hakki-ile-baskan-enc.. http://kamubis.com/decisions/JudicialDecision/938701d3-7bbf-4159-9f8f-0184dd5d13c2/protokol-izini-..-belediyesi-ile-vergi-muafiyeti-taninmamis-vakfi-..-arasinda-bulunan-protoko.. http://kamubis.com/decisions/JudicialDecision/a972681a-d925-4df6-b8ce-7face1cdb1e5/elektrik-faturalarina-iliskin-gecikme-zamlari-belediyenin-cesitli-hizmet-birimlerine-ait-elektrik-f.. http://kamubis.com/decisions/JudicialDecision/6f401f25-dfa6-4247-9595-28f6c045476b/kismi-zamanli-sozlesme-ucreti-kismi-zamanli-sozlesmeli-olarak-istihdam-edilen-..-e-mevzuat-u.. http://kamubis.com/decisions/JudicialDecision/1c378bad-7df0-40f9-96cb-7bb90bd7ef4e/hizmet-alimi-isinde-iscilik-karinin-hatali-hesaplanmasi-24.12.2017-tarih-ve-30280-sayili-resmi-ga.. http://kamubis.com/decisions/JudicialDecision/0f53499f-c1c8-470c-af5e-b98bca564ea4/arac-muayene-gecikme-bedelinin-kurum-butcesinden-karsilanmasi-ait-araclarin-muayenelerinin-geci.. http://kamubis.com/decisions/JudicialDecision/95666edb-ef44-4f9e-9b36-f48c34f8d3f5/zabita-maktu-mesai-ucreti-saglik-memuru-ve-memur-kadrolarinda-calisanlara-mevzuata-aykiri-olarak-za.. http://kamubis.com/decisions/JudicialDecision/77bb21fd-f3eb-4a66-afd9-b38ba59ecbab/mevzuata-aykiri-atama-mevzuata-aykiri-bir-sekilde-zabita-mudurlugune-atamasi-yapilan-belediye-perso.. http://kamubis.com/decisions/JudicialDecision/c4c4d8db-dd8d-4e42-9dc4-1e3f564ab1ea/huzur-hakki-odemeleri-mukellefler-tarafindan-kismi-uzlasma-talebinde-bulunulmasi-uzerine-mevzuata-a.. http://kamubis.com/decisions/JudicialDecision/ad2cf31d-cfc9-42c6-8b87-b3a061b36cd8/kidem-tazminati-.-..-mudurlugunde-isci-olarak-calisan-..-in-emekli-olmasi-uzerine-is-akdinin-.. http://kamubis.com/decisions/JudicialDecision/0f9ba8db-f3b5-4c1d-a62e-2a603416e472/mahkemece-belirlenen-vekalet-ucreti-odemesinden-gelir-vergisi-tevkifatinin-yapilmamasi-belediye-a.. http://kamubis.com/decisions/JudicialDecision/b5ccd0b7-958c-4534-a938-4d445fe286d3/birlik-baskani-a-6172-sayili-kanunda-belirtilen-esaslara-aykiri-olarak-kira-yardimi-adi-altinda-od.. http://kamubis.com/decisions/JudicialDecision/26f240a7-0571-446f-9aa6-c71428188b0e/4734-sayili-kamu-ihale-kanununun-21b-maddesine-gore-pazarlik-usulu-ile-halka-dagitilmak-uzere-alina.. http://kamubis.com/decisions/JudicialDecision/3c3f01e1-455f-471c-8c74-22114618bce6/belediye-baskaniyla-yapilan-rutin-haber-ve-soylesileri-yayinlayan-gazete-ile-dergiden-reklam-ve-spo.. http://kamubis.com/decisions/JudicialDecision/8868d134-8c18-4a21-be37-d388f4238364/damga-vergisi-...-belediyesi-ile-insaat-san.-ve-tic.-as-arasinda-akdedilen-kent-temizligi-icin-a.. http://kamubis.com/decisions/JudicialDecision/048c4d5d-8a8c-4b06-b0bc-5fd1bf0556b3/sosyal-denge-odemesi-...-belediye-baskanligi-ile-yetkili-sendika-arasinda-akdedilen-sosyal-denge-s.. http://kamubis.com/decisions/JudicialDecision/672ab706-5004-4036-b0d5-84ee5f05b357/arac-kira-bedeli-.........-kurumu-tarafindan-.........de-calisan-.........in-ikametgahlari-ile-.. http://kamubis.com/decisions/JudicialDecision/1fe6cc0f-9abe-4b75-8ca6-7b9ce1fe7a58/ozel-hizmet-tazminati-ve-yan-odeme-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-.. http://kamubis.com/decisions/JudicialDecision/dd6cc307-5ef9-45a4-93c2-1ea0e074462b/ozel-hizmet-tazminati-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesinde.. http://kamubis.com/decisions/JudicialDecision/ae9a4b11-924f-43cb-81d0-ef40c32dc022/arac-kiralama-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-belediyesi-fen-isle.. http://kamubis.com/decisions/JudicialDecision/c9cd8947-138d-4a40-bd94-cb1c16d0d1ff/maktu-mesai-ucreti-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-her-ne-kadar-den.. http://kamubis.com/decisions/JudicialDecision/c2dae675-e618-44a9-8d3a-51534f5dc5d5/maktu-mesai-ucreti-dosya-kapsamindaki-bilgi-ve-belgelerin-incelenmesi-sonucunda-her-ne-kadar-den.. http://kamubis.com/decisions/JudicialDecision/b51f602e-1293-45fc-a213-954b0da8e440/arac-kiralama-.-limited-sti-yukleniminde-bulunan-tl-sozlesme-bedelli-cekici-ve-semitreyler-kir.. http://kamubis.com/decisions/JudicialDecision/4a20d01a-3095-4c34-8024-a5018d47671f/hakedis-..-ltd.sti.-yukleniminde-bulunan-..-tl-sozlesme-bedelli-.buyuksehir-belediyesi-sahille.. http://kamubis.com/decisions/JudicialDecision/bb1c4940-8d62-4774-b71c-407f89f7983e/dogrudan-temin-tam-adaptif-trafik-yonetim-denetim-ve-bilgilendirme-sistemi-hizmet-aliminda-garanti.. http://kamubis.com/decisions/JudicialDecision/ea7da5ac-38ea-469d-9607-35a3b555f5f6/hizmet-alimi-..-buyuksehir-belediyesi-tarafindan-acik-ihale-usulu-ile-..-tl-bedelle-ihale-edilen-.. http://kamubis.com/decisions/JudicialDecision/78369a36-1d0c-4cd9-ab8c-9ba3cc452d10/imalat-miktari-..as-yukleniminde-bulunan-.-tl-sozlesme-bedelli-il-sinirlari-icindeki-ulasim-yoll.. http://kamubis.com/decisions/JudicialDecision/e64b0c7b-8c88-4c2e-b2ce-6cd0462f5e74/personel-calistirma-.-san.-tic.-ltd.sti-ve-..-san.-ve-tic.ltd.-sti-adi-ortakligi-yukleniminde-bu.. http://kamubis.com/decisions/JudicialDecision/5b7dcd47-ba17-474e-bded-4b7cb0b7c934/hakedis-a.s.-yukleniminde-bulunan-..-tl-sozlesme-bedelli-..-hafif-rayli-sistemi-..uncu-asam.. http://kamubis.com/decisions/JudicialDecision/cf15fd5c-7af2-44de-907a-8b4d65459834/sosyal-denge-..-tarihinde-..-belediyesi-ile-sendikasi-..-arasinda-imzalanan-ve-..-..-tar.. http://kamubis.com/decisions/JudicialDecision/04c8c61d-f134-4efb-85a0-538332ef6448/ozel-hizmet-tazminatlarinin-hatali-oranlar-uzerinden-hesaplanarak-fazla-odeme-yapilmasi-...-beledi.. http://kamubis.com/decisions/JudicialDecision/3712fc73-ee83-4619-9bc8-1fbfaa047c04/sinavsiz-muhendis-kadrosuna-atama-1-belediyesinde-657-sayili-devlet-memurlari-kanununun-istisn.. http://kamubis.com/decisions/JudicialDecision/c3bc024d-138e-41ea-8003-dcbf2ef2d20c/damga-vergisi-personel-calistirilmasina-dayali-hizmet-alimi-kapsaminda-belediyesi-ile-belediye-si.. http://kamubis.com/decisions/JudicialDecision/0fd2be27-1bd7-4950-b06c-ecc8d73ab3b8/avukat-vekalet-ucreti-odemelerinden-gelir-vergisi-tevkifati-belediyesinin-taraf-olup-kaybettigi-d.. http://kamubis.com/decisions/JudicialDecision/95fb4521-d25c-436a-8362-34f9e711620c/damga-vergisi-un-ve-yem-sanayi-ithalat-tic.-a.-s.-arasinda-11052020-tarihinde-131.76000-tl-soz.. http://kamubis.com/decisions/JudicialDecision/5fd2658d-0139-4dff-b432-1c6f445acd7a/iscilik-giderinin-fazla-hesaplanmasi-a-belediye-sirketine-personel-gideri-icin-yapilacak-aylik-o.. http://kamubis.com/decisions/JudicialDecision/fc07c01a-3eae-4d51-8835-13f0ddef5e2f/sosyal-denge-odemesi-idare-ile-yetkili-sendika-arasinda-akdedilen-sosyal-denge-sozlesmesine-istina.. http://kamubis.com/decisions/JudicialDecision/e87d1113-1d62-4387-8cc6-9b81dfa06651/ozel-hizmet-tazminatlarinin-hatali-oranlar-uzerinden-hesaplanarak-fazla-odeme-yapilmasi-...-beledi.. http://kamubis.com/decisions/JudicialDecision/a6e82ca5-e17b-4f99-a87e-377be6f879c3/ozel-hizmet-tazminatlarinin-hatali-oranlar-uzerinden-hesaplanmasi-...-belediyesinde-teknisyen-unva.. http://kamubis.com/decisions/JudicialDecision/5736457b-4c8f-4079-ad60-d004fb62097e/atama-belediye-ve-bagli-kuruluslari-ile-mahalli-idare-birlikleri-norm-kadro-ilke-ve-standartlarina-.. http://kamubis.com/decisions/JudicialDecision/ccfd5f7b-1dbc-4c38-809a-02001eac9b99/atama-zabita-muduru-kadrosunda-gorev-yapan-in-tarihinden-itibaren-kadronun-gerektirdigi-gorevd.. http://kamubis.com/decisions/JudicialDecision/ba3b9723-5189-49c3-bbfc-3f66dc7eb45f/arac-kiralama-tarihli-ve-zabita-mudurlugu-icin-pick-up-kabinli-arac-kiralama-hizmeti-konulu-ve-.. http://kamubis.com/decisions/JudicialDecision/16f6e824-3cd9-4ba1-9886-78c990983c74/temsil-agirlama-gideri-belediye-personeline-dogum-gunleri-ve-evlilik-yil-donumlerinde-verilmek-uzer.. http://kamubis.com/decisions/JudicialDecision/f164cda5-5552-4cd6-96b8-3bcdbed5c27b/isletme-hakkinin-devri-belediyesine-ait-tasinmazlarin-bufe-cay-bahcesi-kafeterya-otel-zeytinl.. http://kamubis.com/decisions/JudicialDecision/ea2d3faa-bb33-4620-bf77-67b718cb57e0/personel-odemeleri-belediyesinde-genel-idare-hizmetleri-sinifina-dahil-1-inci-dereceli-park-ve-ba.. http://kamubis.com/decisions/JudicialDecision/6baa064b-ee15-4733-aebb-e33b913ffed8/sosyal-denge-tazminati-belediyesi-tarafindan-sozlesmeli-personele-odenen-sosyal-denge-tazminatlar.. http://kamubis.com/decisions/JudicialDecision/24820455-3763-480e-b260-1a5a8dd28e5c/personel-odemeleri-belediyesinde-sigortali-kapsaminda-bulunan-belediye-baskaninin-prime-esas-kazan.. http://kamubis.com/decisions/JudicialDecision/f47700ed-e110-442a-a51c-c1e7d0a42df8/personel-odemeleri-belediyesinde-genel-idare-hizmetleri-sinifina-dahil-1-inci-kent-tarihi-ve-tani.. http://kamubis.com/decisions/JudicialDecision/80c71d92-4b7a-47a5-b9f7-8bdbc55b2726/damga-vergisi-belediyesi-tarafindan-yukleniminde-bulunan-isi-ihalesinde-meydana-gelen-is-a.. http://kamubis.com/decisions/JudicialDecision/306dde50-66a0-4a1f-8144-910a8940a385/harcirah-odemesi-belediyesinde-belediye-baskani-ve-belediye-personelinin-bazilarinin-yurtici-geci.. http://kamubis.com/decisions/JudicialDecision/7137ca2d-e1ee-424e-973a-5e0e2c33c796/sosyal-denge-tazminati-belediyesinde-calisan-memur-ve-sozlesmeli-personele-kanuni-ust-sinirin-uze.. http://kamubis.com/decisions/JudicialDecision/55c551a0-167a-4e59-8487-657e88afe57b/aile-yardimi-odenegi-ve-asgari-gecim-indirimi-belediyesinde-gorevli-memurlar-ve-a-e.. http://kamubis.com/decisions/JudicialDecision/2714f07e-f8b0-4394-9837-4c6818291bf9/katma-deger-vergisi-belediyesinin-cay-bahceleri-isyerleri-buro-sosyal-tesis-tekstil-fabrik.. http://kamubis.com/decisions/JudicialDecision/7c46e450-a81c-4089-acc4-e08541c0d1a8/temsil-agirlama-giderleri-.-belediyesi-birimlerince-ihtiyac-duyulan-bazi-hizmetlerde-sozlesme-i.. http://kamubis.com/decisions/JudicialDecision/82b7ebff-5790-4282-bd4b-d9e3e1171c5e/gelir-vergisi-ve-sgk-primi-.-belediyesi-tarafindan-cesitli-tarihlerde-.-islerde-calistirilma.. http://kamubis.com/decisions/JudicialDecision/825b0b3c-f69e-439c-8b28-884bd0646706/arac-onarim-giderleri-belediyesi-.-.-mudurlugu-hizmetinde-kullanilan-ve-trafik-kazasi-sonucunda.. http://kamubis.com/decisions/JudicialDecision/dc6fd7f7-5ff5-4403-b4a1-010e5bd084f5/ek-gosterge-ve-vekalet-ayligi-a-.-..-muduru-kadrosunda-bulunan-..-..-ile-..-.-.-muduru-ka.. http://kamubis.com/decisions/JudicialDecision/ef76dcea-2996-4d9e-910e-c2d07f746fd5/isletme-hakkinin-kiralanmasina-iliskin-kdv-..-tarafindan-isletme-hakkinin-devri-kapsaminda-yapil.. http://kamubis.com/decisions/JudicialDecision/211ddeda-c9e2-4a19-82f1-7dd14bd7e66c/asgari-ucret-destek-odemeleri-..-belediyesi-ile-..-belediyesi-ltd.-sti.-arasinda-gerceklestir.. http://kamubis.com/decisions/JudicialDecision/43d23f9b-a974-481e-bfc5-a3245af58cb4/iscilere-toplu-is-sozlesmesinde-belirlenenden-fazla-odeme-yapilmasi-696-sayili-khk-uyarinca-.-id.. http://kamubis.com/decisions/JudicialDecision/25b79a8f-7dd3-4d61-8aba-abd46d11252a/damga-vergisi-kesintisi-.-tarafindan-ihale-edilen-..-..-muhtelif-mahallelerinde-beton-bordur-.. http://kamubis.com/decisions/JudicialDecision/846aa454-03d6-4799-bb06-9a0720ec3812/ihbar-tazminati-.-tarafindan-asil-isveren-sifati-ile-.-hizmetlerinde-istihdam-ettirilen-.-sir.. http://kamubis.com/decisions/JudicialDecision/c77d1931-d0b4-4da1-90ef-df7b97514c47/belediye-baskani-odenegi-hesaplamalarinda-gelir-vergisi-matrahinin-hatali-hesaplanmasi-belediye-b.. http://kamubis.com/decisions/JudicialDecision/ec33d30f-94bf-46fa-b0c3-420abe6329a2/sozlesme-damga-vergisi-insaat-taahhutun-yukleniminde-bulunan-isinde-is-artisi-yapilmasi-uze.. http://kamubis.com/decisions/JudicialDecision/fbaccee8-3fbb-4016-b5a4-a59fc2162306/ozel-hizmet-tazminati-ve-ek-odeme-a-mali-hizmetler-mudurlugunde-gorev-yapan-bazi-personellerin-oz.. http://kamubis.com/decisions/JudicialDecision/ac4958bb-f67f-4065-bb8e-35d3ed8386eb/konu-arac-muayenelerinin-zamaninda-yaptirilmamasi-nedeniyle-belediye-butcesinden-odenen-gecikme-ucr.. http://kamubis.com/decisions/JudicialDecision/af415ed6-713b-4054-8e24-8248f337e5d3/konu-mevzuata-aykiri-aile-yardimi-odenegi-verilmesi-ve-hatali-oranda-asgari-gecim-indirimi-uygulanm.. http://kamubis.com/decisions/JudicialDecision/fc1d5f80-dc94-452b-881a-a3586c069547/konu-hizmet-alim-isi.-1-134-sayili-ilamin-1a-bendiyle-...-baskanliginin-...-hizmet-alimi-isin.. http://kamubis.com/decisions/JudicialDecision/8e08b869-448e-4732-8b18-d94f085cc3aa/2-ilamin-1.-maddesinin-b-bendiyle-idareye-sozlesme-suresiihale-sureci-baslamadan-once-hazirlan.. http://kamubis.com/decisions/JudicialDecision/5f8c735f-8218-48f7-8c21-676a9383dfbb/konu-hizmet-alim-isi.-134-sayili-ilamin-1inci-maddesinin-a-bendi-ile-verilen-tlnin-tazminine.. http://kamubis.com/decisions/JudicialDecision/4a244c6a-c474-48e0-9b93-2c8beef9d7a7/2-ilamin-1.-maddesinin-b-bendiyle-idareye-sozlesme-suresiihale-sureci-baslamadan-once-hazirlan.. http://kamubis.com/decisions/JudicialDecision/1daadf31-e8a6-4ac0-a9a3-20cf33062aae/2-ilamin-1.-maddesinin-b-bendiyle-idareye-sozlesme-suresiihale-sureci-baslamadan-once-hazirlan.. http://kamubis.com/decisions/JudicialDecision/4ac63128-8f64-4a67-8626-62f9cbe9bde9/konu-kesin-teminatin-gelir-kaydedilmemesi.-170-sayili-ilamin-2nci-maddesiyle-2886-sayili-devlet-.. http://kamubis.com/decisions/JudicialDecision/90456194-8750-40f8-b9c1-2da377e68c50/konu-ihale-ve-alim-yontemleri-kullanilmadan-avukatlik-hizmet-alimi-yapilmasi-170-sayili-ilamin-13.. http://kamubis.com/decisions/JudicialDecision/d32bc0e6-94b7-4e3d-bc2b-e72d674e42e8/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-145-sayili-ek-ilamin-1inci-maddesi-ile-veril.. http://kamubis.com/decisions/JudicialDecision/06a6220c-7dee-4e7d-88c9-e174ba9b0b90/tarihi-eser-yapim-isinde-yaklasik-maliyette-ve-pursantaj-listesinde-yer-alan-bazi-imalat-kalemlerin.. http://kamubis.com/decisions/JudicialDecision/62c7e858-8463-4907-a1a0-6159146a384d/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-145-sayili-ek-ilamin-1inci-maddesi-ile-veril.. http://kamubis.com/decisions/JudicialDecision/85faa674-5238-4e5b-832a-b4e0e9861f96/konu-olimpiyatlara-katilmaya-hak-kazanan-sporculara-ve-antrenorlerine-mevzuat-ile-belirlenen-ust-si.. http://kamubis.com/decisions/JudicialDecision/4dc706e2-e03d-4c80-bce2-331b48f3951b/konu-temsil-agirlama-ve-toren-giderleri-79-sayili-ilamin-6nci-maddesiyle-...-belediyesi-ozel-ka.. http://kamubis.com/decisions/JudicialDecision/4d13732f-bff5-4195-9852-ed388f7d2d05/konu-belediye-butcesinden-odenen-icra-masraflari-ve-avukatlik-vekalet-ucretinin-ilgililerine-rucu-e.. http://kamubis.com/decisions/JudicialDecision/9f459986-392a-4109-bdb2-cff35ea40641/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-145-sayili-ek-ilamin-1inci-maddesi-ile-veril.. http://kamubis.com/decisions/JudicialDecision/f59e2b71-5f11-44c6-9f0f-1091d1c375d7/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-145-sayili-ek-ilamin-1inci-maddesi-ile-veril.. http://kamubis.com/decisions/JudicialDecision/7940e778-6ce6-4440-9abc-51ec7579b0d7/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-136-sayili-ilamin-1inci-maddesi-ile-verilen-.. http://kamubis.com/decisions/JudicialDecision/3a1eaf1a-84d1-4ada-9477-e51e349bdcd7/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-136-sayili-ilamin-1inci-maddesi-ile-verilen-.. http://kamubis.com/decisions/JudicialDecision/fb126634-6479-4388-ab8a-5ce00597fdce/yapim-isinde-ilk-ihalede-yapilmasi-gereken-imalatin-bu-ihalede-yapilmayarak-ikinci-ihale-kapsaminda.. http://kamubis.com/decisions/JudicialDecision/5642b867-8c0e-43b0-ae83-6afd52ca358e/yapim-isinde-is-eksilisinin-projeye-uygun-yapilmamasi-ve-atasmanda-bulunan-ve-sisteme-entegre-edilm.. http://kamubis.com/decisions/JudicialDecision/454ad51d-6d42-4cba-9ac7-634879a61f5c/yapim-isinde-projede-bulunan-bedelleri-odenen-imalatlarin-is-artisi-kapsaminda-yeniden-yaptirilarak.. http://kamubis.com/decisions/JudicialDecision/2ce2835c-23ed-4381-a297-a8408361a29a/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-136-sayili-ilamin-1inci-maddesi-ile-verilen-.. http://kamubis.com/decisions/JudicialDecision/d2937dd9-c689-4f9e-9ed9-92e7d7bc7d8f/konu-arac-muayenelerinin-zamaninda-yaptirilmamasi-nedeniyle-belediye-butcesinden-odenen-gecikme-ucr.. http://kamubis.com/decisions/JudicialDecision/c36e105e-9537-4759-9416-77bd1bfa2261/konu-mevzuata-aykiri-aile-yardimi-odenegi-verilmesi-ve-hatali-oranda-asgari-gecim-indirimi-uygulanm.. http://kamubis.com/decisions/JudicialDecision/21ae60f5-7e81-44d4-9247-ed2ca4a06355/konu-gecikme-cezasinin-belediye-butcesinden-odenmesi.-1-79-sayili-ilamin-7nci-maddesiyle-belediy.. http://kamubis.com/decisions/JudicialDecision/692ad664-3a4c-415e-95fe-625b2be375c0/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-145-sayili-ek-ilamin-1inci-maddesi-ile-veril.. http://kamubis.com/decisions/JudicialDecision/4e3d2803-d8a8-48b2-a55f-b4237fcad6a9/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-136-sayili-ilamin-1inci-maddesi-ile-verilen-.. http://kamubis.com/decisions/JudicialDecision/8e319e43-1b08-48ab-9f75-2db52e288ba2/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-136-sayili-ilamin-1inci-maddesi-ile-verilen-.. http://kamubis.com/decisions/JudicialDecision/cc1a860f-6615-4368-8932-e05ac69905cb/konu-suruculu-surucusuz-ve-yakitsiz-arac-kiralama.-136-sayili-ilamin-1inci-maddesi-ile-verilen-.. http://kamubis.com/decisions/JudicialDecision/3026f328-ef00-42c9-a2a2-161841c08d22/konu-olimpiyatlara-katilmaya-hak-kazanan-sporculara-ve-antrenorlerine-mevzuat-ile-belirlenen-ust-si.. http://kamubis.com/decisions/JudicialDecision/21ffc4a3-ad04-4f48-b639-b0152b693691/konu-olimpiyatlara-katilmaya-hak-kazanan-sporculara-ve-antrenorlerine-mevzuat-ile-belirlenen-ust-si.. http://kamubis.com/decisions/JudicialDecision/06a0a62d-42e6-461a-bc4a-8250a4a9c6d0/konu-olimpiyatlara-katilmaya-hak-kazanan-sporculara-ve-antrenorlerine-mevzuat-ile-belirlenen-ust-.. http://kamubis.com/decisions/JudicialDecision/96652e3b-b204-45fd-a749-a395c79ebf0b/konu-hizmet-alim-isi.-1-134-sayili-ilamin-1inci-maddesinin-a-maddesi-ile-verilen-tlnin-tazm.. http://kamubis.com/decisions/JudicialDecision/28b4766b-c5ec-481a-b7ec-b5ce9cd4f624/yapim-isinde-uygulama-projesinde-yer-alan-bazi-imalatlarin-yapilmamasi-20-296-sayili-ek-ilamin-2.. http://kamubis.com/decisions/JudicialDecision/8f36c037-e6e4-4046-89fc-e2b7c8ba8d17/yapim-isinde-uygulama-projesinde-yer-alan-bazi-imalatlarin-eksik-yapilmasi-21-296-sayili-ek-ilam.. http://kamubis.com/decisions/JudicialDecision/bcaaeb28-3f88-4efc-b30a-e998379327bf/konu-hizmet-alim-isi.-134-sayili-ilamin-1inci-maddesinin-a-bendi-ile-verilen-tlnin-tazminine.. http://kamubis.com/decisions/JudicialDecision/afee1ec6-d831-45f6-b939-fe79b0780ad7/konu-olimpiyatlara-katilmaya-hak-kazanan-sporculara-ve-antrenorlerine-mevzuat-ile-belirlenen-ust-si.. http://kamubis.com/decisions/JudicialDecision/26897504-0fc4-40d0-996c-0a0d9525135b/konu-temsil-agirlama-ve-toren-giderleri-79-sayili-ilamin-6nci-maddesi-ile-verilen-tlnin-tazmi.. http://kamubis.com/decisions/JudicialDecision/1edda434-cc69-48f5-b7ba-0a0381ea221a/konu-hizmet-alim-isi.-1-134-sayili-ilamin-1inci-maddesinin-a-maddesi-ile-verilen-tlnin-tazm.. http://kamubis.com/decisions/JudicialDecision/72627f48-e2f0-4cdf-91d3-505d48ffa47a/konu-hizmet-alim-isi.-134-sayili-ilamin-1inci-maddesinin-a-bendi-ile-verilen-tlnin-tazminine.. http://kamubis.com/decisions/JudicialDecision/f2212a99-4eb3-443f-a0ae-bc9ebf111b31/tarihi-eser-yapim-isinde-kusurlu-ve-eksik-isler-tespit-edilmesi-1-600-sayili-ek-ilamin-1.-maddes.. http://kamubis.com/decisions/JudicialDecision/b979ccd3-888e-4975-b010-38f9ec7ce52b/ara-sinav-donemlerinde-fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-143-sayili-ilamin-1... http://kamubis.com/decisions/JudicialDecision/052fac2e-674e-4942-8fe5-060603dd82ab/yapim-isinde-is-kapsaminda-yapilmasi-gereken-bazi-imalatlarin-yapilmamasi-16-296-sayili-ek-ilami.. http://kamubis.com/decisions/JudicialDecision/2d85d904-5d5b-4251-857c-ec8dfcf04f98/ara-sinav-donemlerinde-fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-143-sayili-ilamin-1... http://kamubis.com/decisions/JudicialDecision/936d9e95-8b1a-49af-bcb3-1fa133a497fa/tarihi-eser-yapim-isinde-kusurlu-ve-eksik-isler-tespit-edilmesi-3-600-sayili-ek-ilamin-3.-maddes.. http://kamubis.com/decisions/JudicialDecision/6201e2f4-4763-4c5e-92d3-1ee2463dbb85/tarihi-eser-yapim-isinde-kusurlu-ve-eksik-isler-tespit-edilmesi-1-600-sayili-ek-ilamin-1.-maddes.. http://kamubis.com/decisions/JudicialDecision/bb933d1e-6eec-4f6a-bc45-5baad64c6575/ara-sinav-donemlerinde-fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-143-sayili-ilamin-12.. http://kamubis.com/decisions/JudicialDecision/01808342-7c24-489f-91b9-ebc9a879c417/tarihi-eser-yapim-isinde-kusurlu-ve-eksik-isler-tespit-edilmesi-600-sayili-ek-ilamin-3.-maddesiyl.. http://kamubis.com/decisions/JudicialDecision/8d1cee32-416f-4f1d-baf8-310b5b9ec22c/ara-sinav-donemlerinde-fiilen-yapilmayan-dersler-icin-ek-ders-ucreti-odenmesi-143-sayili-ilamin-12.. http://kamubis.com/decisions/JudicialDecision/54a72600-392c-47de-9340-3e0225f0ecf0/yapim-isinde-eksik-imalat-yapilmasina-ragmen-tam-odeme-yapilmasi-1-296-sayili-ek-ilamin-1.-madde.. http://kamubis.com/decisions/JudicialDecision/9931e10b-c64d-40ce-8b47-d36255092c6e/yapim-isinde-eksik-imalat-yapilmasi-2-296-sayili-ek-ilamin-1.-maddesinin-d-bendiyle-yukarida-.. http://kamubis.com/decisions/JudicialDecision/72999ef4-c026-49c8-bfa7-3f29cee4066c/yapim-isinde-eksik-imalat-yapilmasina-ragmen-tam-odeme-yapilmasi-3-296-sayili-ek-ilamin-9.-madde.. http://kamubis.com/decisions/JudicialDecision/447330e6-2e73-48be-bc41-340c61a10173/yapim-isinde-ilk-ihalede-yapilmasi-gereken-imalatin-bu-ihalede-yapilmayarak-is-artisi-kapsaminda-be.. http://kamubis.com/decisions/JudicialDecision/28f43768-22ce-4f2c-bdb6-a57a601bdad2/yapim-isinde-ilk-ihalede-yapilmasi-gereken-imalatin-bu-ihalede-yapilmayarak-ikinci-ihale-kapsaminda.. http://kamubis.com/decisions/JudicialDecision/5481fddf-de1f-48c7-9d78-a2d1e2a03ea8/yapim-isinde-mahal-listesi-ve-teknik-sartnamede-yer-alan-imalatin-yapilmamasi-22-296-sayili-ek-i.. http://kamubis.com/decisions/JudicialDecision/57786b7b-b750-40f8-a1df-ce4a616a89eb/yapim-isinde-teknik-sartnamede-yer-alan-imalatin-yapilmamasi-23-296-sayili-ek-ilamin-32.-maddesi.. http://kamubis.com/decisions/JudicialDecision/1c673837-e776-407a-9d21-e1e0ec300160/yapim-isinde-uygulama-projesinde-ve-mahal-listesinde-bulunan-imalatin-yapilmamasi-24-296-sayili-.. http://kamubis.com/decisions/JudicialDecision/f167d076-a032-4c01-bbd0-583aebab4cc7/tarihi-eser-yapim-isinde-yaklasik-maliyette-ve-pursantaj-listesinde-yer-alan-bazi-imalat-kalemlerin.. http://kamubis.com/decisions/JudicialDecision/2b810926-a3ab-4e4c-8514-df2706884b05/tarihi-eser-yapim-isinde-yaklasik-maliyette-ve-pursantaj-listesinde-yer-alan-bazi-imalat-kalemlerin.. http://kamubis.com/decisions/JudicialDecision/f47d35a3-3463-452e-ac17-ca76362ea070/tarihi-eser-yapim-isinde-yaklasik-maliyette-ve-pursantaj-listesinde-yer-alan-bazi-imalat-kalemlerin.. http://kamubis.com/decisions/JudicialDecision/9c70aa48-3baf-43b1-8de1-710287add4f2/tarihi-eser-yapim-isinde-kusurlu-ve-eksik-isler-tespit-edilmesi-3-600-sayili-ek-ilamin-3.-maddes.. http://kamubis.com/decisions/JudicialDecision/bba5ad9a-6c49-418c-bc12-343aab0f08c7/tarihi-eser-yapim-isinde-kusurlu-ve-eksik-isler-tespit-edilmesi-1-600-sayili-ek-ilamin-1.-maddes.. http://kamubis.com/decisions/JudicialDecision/1e358346-5b5a-411b-826d-05be368e40da/tarihi-eser-yapim-isinde-kusurlu-ve-eksik-isler-tespit-edilmesi-2-600-sayili-ek-ilamin-3.-maddes.. http://kamubis.com/decisions/JudicialDecision/54b9342c-cdbb-4d59-9d07-53b975482e10/tarihi-eser-yapim-isinde-kusurlu-ve-eksik-isler-tespit-edilmesi-1-600-sayili-ek-ilamin-1.-maddes.. http://kamubis.com/decisions/JudicialDecision/ccd4c729-a775-4ae7-b864-3016a5dd8334/tarihi-eser-yapim-isinde-kusurlu-ve-eksik-isler-tespit-edilmesi-2-600-sayili-ek-ilamin-3.-maddes.. http://kamubis.com/decisions/JudicialDecision/7e7e44ca-c7e3-4e9a-9be0-ab270d081ad6/yapim-isinde-bazi-imalatlarin-eksik-yapilmasi-17-296-sayili-ek-ilamin-22.-maddesinin-a-bendiyl.. http://kamubis.com/decisions/JudicialDecision/f0ac8f65-8b90-43ea-8c6c-f72e230c3b2d/yapim-isinde-bazi-imalatlarin-eksik-yapilmasi-18-296-sayili-ek-ilamin-22.-maddesinin-b-c-ve.. http://kamubis.com/decisions/JudicialDecision/7b0f9d6b-c6f2-4569-9e74-9e3c4a75809b/yapim-isinde-uygulama-projesine-ve-teknik-sartnamesine-gore-yapilmasi-gereken-imalatin-yapilmamasi.. http://kamubis.com/decisions/JudicialDecision/8dc0343a-b3f0-460a-a952-41402221f729/mazeretsiz-ise-gelmeyen-personele-maas-odemesi-yapilmasi-295-sayili-ek-ilamin-1.-maddesiyle-uni.. http://kamubis.com/decisions/JudicialDecision/0576fde1-6271-4474-9184-c8d5e8a2692b/yapim-isinde-bazi-imalatlar-yapilmadigi-halde-bedelinin-odenmesi-348-sayili-ek-ilamin-2.-maddesiy.. http://kamubis.com/decisions/JudicialDecision/ce1ff3db-8435-42a0-87e7-c0981937847e/yapim-isinde-bazi-imalatlar-yapilmadigi-halde-bedelinin-odenmesi-348-sayili-ek-ilamin-2.-maddesiy.. http://kamubis.com/decisions/JudicialDecision/7c798fed-b328-4c2d-94b3-2f3b5628af8c/yapim-isinde-yapilmayan-eksik-yapilan-ve-mahallinde-bulunmayan-imalatlarin-bedellerinin-odenmesi.. http://kamubis.com/decisions/JudicialDecision/5b4cfd22-8294-415d-9644-711e83ab2e8c/yapim-isinde-yapilmayan-eksik-yapilan-ve-mahallinde-bulunmayan-imalatlarin-bedellerinin-odenmesi.. http://kamubis.com/decisions/JudicialDecision/2279646a-7931-4373-bb6f-4531e03aceae/yapim-isinde-mimari-projesinde-ve-insaat-mahal-listesinde-belirtilen-bazi-imalatlarin-yapilmamis-ol.. http://kamubis.com/decisions/JudicialDecision/618b2137-5820-41e2-aeed-32b39ac14b18/yapim-isinde-mimari-projesinde-ve-insaat-mahal-listesinde-belirtilen-bazi-imalatlarin-yapilmamis-ol.. http://kamubis.com/decisions/JudicialDecision/d5b7e01f-eaba-4724-9608-dc5e63f344fe/yapim-isinde-ilk-ihalede-yapilmasi-gereken-imalatin-bu-ihalede-yapilmayarak-ikinci-ihale-kapsaminda.. http://kamubis.com/decisions/JudicialDecision/89c50e76-16d2-480a-b9e2-6fbb45d7caac/yapim-isinde-bazi-imalatlarin-yapilmamasi-12-296-sayili-ek-ilamin-17.-maddesiyle-...-tarihinde-.. http://kamubis.com/decisions/JudicialDecision/aa8fd1bb-306e-49a0-a612-e6d0658059e7/yapim-isinde-projeye-gore-yapilmasi-ongorulen-bazi-imalatlarin-yapilmadigi-halde-bedelinin-odenmesi.. http://kamubis.com/decisions/JudicialDecision/2ae5dd52-862b-44ee-82d2-3c00b63006a8/yapim-isinde-projeye-gore-yapilmasi-ongorulen-bazi-imalatlarin-yapilmadigi-halde-bedelinin-odenmesi.. http://kamubis.com/decisions/JudicialDecision/d9076e11-4554-422e-bae6-129fec93b410/yapim-isinde-projesine-ve-mahal-listesine-gore-yapilmasi-gereken-bazi-imalatlarin-yapilmamasi-15-.. http://kamubis.com/decisions/JudicialDecision/59804651-94ff-4ea2-a32c-d607b154728d/yapim-isinde-ihale-kapsaminda-olup-proje-ve-is-kalemlerinde-yer-alan-bazi-imalatlarin-yapilmamasi.. http://kamubis.com/decisions/JudicialDecision/06c761a9-60b6-42a9-be8f-81be8ec54816/yapim-isinde-bazi-imalatlarin-yapilmamasi-9-296-sayili-ek-ilamin-14.-maddesinin-a-bendiyle-yu.. http://kamubis.com/decisions/JudicialDecision/16d227ae-9773-4595-8a6a-b91ea351be38/konu-idarenin-personeli-ile-yurutmesi-gereken-asli-ve-surekli-hizmetlerinden-olan-bazi-ulasim-hizme.. http://kamubis.com/decisions/JudicialDecision/e28b2d5b-4305-4286-a543-5b90bad91e8a/konu-ust-kurul-uyelerinin-aylik-ucretleri.-dosyada-mevcut-belgelerin-okunup-incelenmesinden-sonra.. http://kamubis.com/decisions/JudicialDecision/a9d3a292-df57-4543-9190-a6dca479c291/konu-ust-kurul-uyelerinin-aylik-ucretleri.-dosyada-mevcut-belgelerin-okunup-incelenmesinden-sonra.. http://kamubis.com/decisions/JudicialDecision/386eb192-05be-41db-b45a-fff0fdb415f2/konu-ust-kurul-uyelerinin-aylik-ucretleri.-dosyada-mevcut-belgelerin-okunup-incelenmesinden-sonra.. http://kamubis.com/decisions/JudicialDecision/50a0c8db-e9ed-46e3-b0cb-276fb1701a90/konu-idarenin-personeli-ile-yurutmesi-gereken-asli-ve-surekli-hizmetlerinden-olan-bazi-saglik-yonet.. http://kamubis.com/decisions/JudicialDecision/bfbdbe69-7335-4c7c-a66c-893c9bfe6510/konu-ust-kurul-uyelerinin-aylik-ucretleri.-2-13-sayili-ilamin-2.-maddesiyle-kurumda-15.01.2012-.. http://kamubis.com/decisions/JudicialDecision/1ca069fa-6246-4c67-93e8-fac0b9ca38cb/konu-ust-kurul-uyelerinin-aylik-ucretleri.-dosyada-mevcut-belgelerin-okunup-incelenmesinden-sonra.. http://kamubis.com/decisions/JudicialDecision/ce9b7251-0ba1-4e59-b71e-4d1319fc8082/konu-idarenin-personeli-ile-yurutmesi-gereken-asli-ve-surekli-hizmetlerinden-olan-bazi-idari-ve-mal.. http://kamubis.com/decisions/JudicialDecision/dbf767d9-0810-4b75-af99-5bfedac30cfe/konu-idarenin-personeli-ile-yurutmesi-gereken-asli-ve-surekli-hizmetlerinden-olan-bazi-ulasim-hizme.. http://kamubis.com/decisions/JudicialDecision/88db97dd-1d55-496a-a691-34df2b39ba65/konu-ust-kurul-uyelerinin-yurtdisi-gundelikleri.-1-13-sayili-ilamin-1.-maddesiyle-15.01.2012-tar.. http://kamubis.com/decisions/JudicialDecision/dcb15c33-c050-455b-a48a-c6b202563c8a/konu-karar-duzeltme-sure-asimi.-harcama-yetkilisi-sifatiyla-karar-duzeltme-talep-eden-93-sayili.. http://kamubis.com/decisions/JudicialDecision/ec6a7048-8e94-40fc-bbf5-f389be14d6d4/mulkiyeti-belediyeye-ait-gayrimenkulun-kiraya-verilmesi.-106-2-ilam-sayili-daire-karari-ile-mulkiy.. http://kamubis.com/decisions/JudicialDecision/ab8c88b6-f97b-4319-aa5c-8557c7a443f1/konu-sorumluluga-istiraki-olmayan-kisinin-karar-duzeltme-yoluna-basvurmasi.-1-13-sayili-ilamin-1... http://kamubis.com/decisions/JudicialDecision/ef4a158d-3ab5-44ab-8eb5-a6a008fb7c61/konu-ust-kurul-uyelerinin-aylik-ucretleri.-2-13-sayili-ilamin-2.-maddesiyle-kurumda-15.01.2012-.. http://kamubis.com/decisions/JudicialDecision/0a6a686c-60f0-4355-90f3-1dbc72f85d1c/konu-ust-kurul-uyelerinin-yurtdisi-gundeligi.-135-sayili-ek-ilamin-1.-maddesiyle-02.03.2023-tari.. http://kamubis.com/decisions/JudicialDecision/8f4565e1-3145-4295-b7fe-98dfcc0edd1a/konu-ust-kurul-uyelerinin-yurtdisi-gundeligi.-135-sayili-ek-ilamin-1.-maddesiyle-02.03.2023-tari.. http://kamubis.com/decisions/JudicialDecision/16434691-2892-481d-a6a0-19070db773f1/konu-ust-kurul-uyelerinin-yurtdisi-gundeligi.-135-sayili-ek-ilamin-1.-maddesiyle-02.03.2023-tari.. http://kamubis.com/decisions/JudicialDecision/b88bb207-eeac-4f1d-9feb-cdaef89d9f48/konu-ust-kurul-uyelerinin-yurtdisi-gundeligi.-135-sayili-ek-ilamin-1.-maddesiyle-02.03.2023-tari.. http://kamubis.com/decisions/JudicialDecision/a333eeb1-4a4a-4f94-a41d-3fb442afc966/konu-ust-kurul-uyelerinin-yurtdisi-gundeligi.-135-sayili-ek-ilamin-1.-maddesiyle-02.03.2023-tari.. http://kamubis.com/decisions/JudicialDecision/44ef1994-16f5-4bf7-b939-dfe10522b30a/konu-ust-kurul-uyelerinin-yurtdisi-gundeligi.-dosyada-mevcut-belgelerin-okunup-incelenmesinden-so.. http://kamubis.com/decisions/JudicialDecision/1aa7a7c2-3bbb-49a8-b41d-f98545e4bb74/ozel-kalem-mudurlugu-kadrosunda-gorev-yapan-sahsin-sartlari-saglamadigi-halde-sef-kadrosuna-atanmasi.. http://kamubis.com/decisions/JudicialDecision/a60d532b-99f8-4bd7-ad2b-5b1966ebfd70/konu-evlendirme-dairesi-nezdinde-nikah-akdi-yapilan-bazi-kisilerden-nikah-ve-salon-ucreti-alinmamas.. http://kamubis.com/decisions/JudicialDecision/d873060f-40cf-4715-b8fd-7a4959a9a920/konu-konu-ozel-kalem-mudurlugu-kadrosuna-aciktan-atanan-sahsin-belli-bir-sure-sonra-sinavsiz-muhen.. http://kamubis.com/decisions/JudicialDecision/cdd04050-c1ca-4a33-ba16-35fd59c267d5/konu-sartlari-saglamadigi-halde-belediye-baskan-yardimcisi-kadrosuna-atama.-358-sayili-ek-ilamin-7.. http://kamubis.com/decisions/JudicialDecision/1fd69004-56f2-4950-a684-cfef3750c687/mulkiyeti-belediyeye-ait-gayrimenkulun-kiraya-verilmesi.-106-2-ilam-sayili-daire-karari-ile-mulkiy.. http://kamubis.com/decisions/JudicialDecision/3740b069-6be0-4df9-8634-e1e60bd18952/konu-vekaleten-atandigi-mudurluk-gorevini-fiilen-yapmadigi-halde-ek-odeme-zam-ve-tazminat-farkini.. http://kamubis.com/decisions/JudicialDecision/55b443b2-46c6-4c27-b172-614b47839ce3/ozel-kalem-mudurlugu-kadrosunda-gorev-yapan-sahsin-sartlari-saglamadigi-halde-sef-kadrosuna-atanmasi.. http://kamubis.com/decisions/JudicialDecision/a475184d-567d-434a-827a-2ddc22283838/konu-sosyal-guvenlik-primi-93-sayili-ilamin-6nci-maddesi-ile-odemis-belediyesi-tarafindan-sozles.. http://kamubis.com/decisions/JudicialDecision/32251f1d-9492-466a-9bec-174a12a47818/konu-karar-duzeltme-sure-asimi.-gerceklestirme-gorevlisi-sifatiyla-karar-duzeltme-talep-eden-93.. http://kamubis.com/decisions/JudicialDecision/fa56f629-190c-4ea0-bac9-50a17778a36a/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/9220f2e8-5cb1-4126-b5a0-0a1c8e50941a/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/cea124fd-f41b-43e6-8755-7269a50e3883/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/d43ff3f1-e2c6-4ed1-82cb-fd15d53a1a9c/mulkiyeti-belediyeye-ait-gayrimenkulun-kiraya-verilmesi.-106-2-ilam-sayili-daire-karari-ile-mulkiy.. http://kamubis.com/decisions/JudicialDecision/22b98187-3ed4-4e74-9a5b-45c11bbc5187/mulkiyeti-belediyeye-ait-gayrimenkulun-kiraya-verilmesi.-106-2-ilam-sayili-daire-karari-ile-mulkiy.. http://kamubis.com/decisions/JudicialDecision/04580786-ddef-43ab-92cd-8a6586b5d9f9/mulkiyeti-belediyeye-ait-gayrimenkulun-kiraya-verilmesi.-106-2-ilam-sayili-daire-karari-ile-mulkiy.. http://kamubis.com/decisions/JudicialDecision/59081cc3-4389-4bff-b211-eb280e18b6cc/mevzuata-aykiri-yonetim-kurulu-uyeligi-ucreti-odenmesi-1-123-sayili-ilamin-1inci-maddesi-ile-65.. http://kamubis.com/decisions/JudicialDecision/f1d41340-1f5f-4130-8340-2cf214835f3f/sosyal-denge.-2-123-sayili-ilamin-2nci-maddesi-ile-yonetim-kurulu-uyeliginde-gecici-olarak-gorevl.. http://kamubis.com/decisions/JudicialDecision/ab3c51a6-215a-41c8-9a2b-4ae56831bda6/konu-karar-duzeltme-sure-asimi.-gerceklestirme-gorevlisi-sifatiyla-karar-duzeltme-talep-eden-93.. http://kamubis.com/decisions/JudicialDecision/159e0ba1-7ad7-4994-82db-7e95e71eb076/sosyal-denge.-2-123-sayili-ilamin-2nci-maddesi-ile-yonetim-kurulu-uyeliginde-gecici-olarak-gorevl.. http://kamubis.com/decisions/JudicialDecision/210361de-5b17-47d9-9ca2-70386b196057/123-sayili-ilamin-2nci-maddesi-ile-yonetim-kurulu-uyeliginde-gecici-olarak-gorevlendirilen-ve-tam-.. http://kamubis.com/decisions/JudicialDecision/956733ed-60bf-494f-a9cc-84b5ea059835/123-sayili-ilamin-2nci-maddesi-ile-yonetim-kurulu-uyeliginde-gecici-olarak-gorevlendirilen-ve-tam-.. http://kamubis.com/decisions/JudicialDecision/946a8a5c-b459-42c4-bc36-f03d1edbcc1d/konu-karar-duzeltme-sure-asimi.-harcama-yetkilisi-sifatiyla-karar-duzeltme-talep-eden-93-sayili.. http://kamubis.com/decisions/JudicialDecision/c3e4161d-d970-4d65-8b7a-18da999d1535/konu-karar-duzeltme-sure-asimi.-diger-sorumlu-sifatiyla-karar-duzeltme-talep-eden-93-sayili-ila.. http://kamubis.com/decisions/JudicialDecision/7fa469fc-7424-47b2-a484-eb82380999a9/mevzuata-aykiri-yonetim-kurulu-uyeligi-ucreti-odenmesi-1-123-sayili-ilamin-1inci-maddesi-ile-65.. http://kamubis.com/decisions/JudicialDecision/c2431fc6-aa39-4643-8f6b-d5d1e648e04e/konu-sosyal-guvenlik-primi-3-93-sayili-ilamin-6nci-maddesi-ile-...-belediyesi-tarafindan-sozles.. http://kamubis.com/decisions/JudicialDecision/0ff31921-6ac5-45d9-8799-a5d1abcf6267/komu-mal-alim-isi.-1-11-sayili-ilamin-3.-maddesi-ile-...-adet-sokak-aydinlatma-direginin-idarey.. http://kamubis.com/decisions/JudicialDecision/da68939c-6886-4eca-8cdd-408058d28ee6/konu-temyiz-kurulunun-bozma-kararina-karsi-yapilan-karar-duzeltme-talebi-hakkinda.-1-11-sayili-il.. http://kamubis.com/decisions/JudicialDecision/45c1c7d9-3b0a-4b55-bb12-4a1232492a03/konu-temyiz-kurulunun-bozma-kararina-karsi-yapilan-karar-duzeltme-talebi-hakkinda.-1-11-sayili-il.. http://kamubis.com/decisions/JudicialDecision/35c4043f-77e8-491a-a4b0-c91f916da35e/sorumluluga-istiraki-olmayan-kisinin-karar-duzeltilmesi-talebi.-2-93-sayili-ilamin-5inci-maddesi-.. http://kamubis.com/decisions/JudicialDecision/8401c012-0fb5-4ed1-98bd-ff647d32b67f/sorumluluga-istiraki-olmayan-kisinin-karar-duzeltilmesi-talebi.-3-93-sayili-ilamin-6nci-maddesi-i.. http://kamubis.com/decisions/JudicialDecision/92e1236e-ff7d-4f9a-ba9b-22b6cd86d487/sorumluluga-istiraki-olmayan-kisinin-karar-duzeltilmesi-talebi.-2-93-sayili-ilamin-6nci-maddesi-i.. http://kamubis.com/decisions/JudicialDecision/e5edacda-893c-414e-b63d-974dc274a69a/konu-hizmet-aracina-mevzuata-aykiri-olarak-kasko-sigortasi-yaptirilmasi.-2-3.-maddesi-ile-...-be.. http://kamubis.com/decisions/JudicialDecision/e41d555e-0ce9-4ce6-a853-a9b144b29819/konu-idari-para-cezasinin-sorumlulara-rucu-edilmemesi-3-4.-maddesi-ile-5403-sayili-toprak-koruma.. http://kamubis.com/decisions/JudicialDecision/271f2982-daa7-4f09-9ca9-175c343566ad/konu-iscilerin-yemek-bedellerinin-temsil-agirlama-butcesinden-karsilanmasi.-4-7.-maddesi-ile-bel.. http://kamubis.com/decisions/JudicialDecision/01a4a611-bda9-49f0-92b5-82b0bf6538a2/konu-belediyenin-kismi-zamanli-avukatina-fazla-avukatlik-vekalet-ucreti-odeme-yapilmasi.-5-8.-m.. http://kamubis.com/decisions/JudicialDecision/be427f4b-fa83-48ba-a095-5b2c754e386d/konu-mevzuata-aykiri-olarak-mudur-kadrosuna-yapilan-atama.-32-sayili-ilamin-8.-maddesi-ile-asalet.. http://kamubis.com/decisions/JudicialDecision/9790baeb-cca0-4627-a78b-ae4b97babbbc/konu-sorumluluk-zammi.-32-sayili-ilamin-7.-maddesi-ile-toplu-is-sozlesmesinde-belirtilen-sartlari.. http://kamubis.com/decisions/JudicialDecision/fa835a36-947c-499e-9bb4-ed7c642d8a21/komu-mal-alim-isi.-1-11-sayili-ilamin-3.-maddesi-ile-...-adet-sokak-aydinlatma-direginin-idarey.. http://kamubis.com/decisions/JudicialDecision/e00259a0-2efa-4ad9-a4a8-0dff5c7519da/komu-mal-alim-isi.-1-11-sayili-ilamin-3.-maddesi-ile-...-adet-sokak-aydinlatma-direginin-idarey.. http://kamubis.com/decisions/JudicialDecision/5da09b79-4a9d-4026-bcc8-3df6b4ce0cb6/sozlesmede-yer-verilen-cezai-sartin-uygulanmamasi.-1-69-sayili-ilamin-5inci-maddesinin-a-bendi-.. http://kamubis.com/decisions/JudicialDecision/0f4cf976-58fb-4d67-bb37-f0e034dcc823/sozlesmede-yer-verilen-cezai-sartin-uygulanmamasi.-2-69-sayili-ilamin-8inci-maddesinin-a-bendi-il.. http://kamubis.com/decisions/JudicialDecision/0ede3d91-2a53-4b3b-8262-3e91427f9bcc/muhtarliklara-duzenli-olarak-maas-niteliginde-nakdi-yardimlar-yapilmasi.-70-sayili-ilamin-4uncu-m.. http://kamubis.com/decisions/JudicialDecision/e5184eb0-fec1-472e-ad19-09ee1201b4e9/rucu-5.-dairece-63-sayili-ilamin-2nci-maddesi-ile-...-...-belediyesinde-taseron-isci-olarak-calis.. http://kamubis.com/decisions/JudicialDecision/8e9eede0-41e5-4c1b-a8a1-45e30c2949cf/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-439-sayili-ilamin-3uncu-maddesi-ile-...-...-belediy.. http://kamubis.com/decisions/JudicialDecision/0f77d1a6-2fd8-450d-a5d9-43e19e6e01e2/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-417-sayili-ilamin-3uncu-maddesi-ile-.-belediyesi.. http://kamubis.com/decisions/JudicialDecision/bcf920d5-2558-46a7-922a-809e51f80adb/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-417-sayili-ilamin-3uncu-maddesi-ile-.-belediyesi.. http://kamubis.com/decisions/JudicialDecision/a9789451-4abf-467c-abc2-32dcdfdc16bb/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-277-sayili-ilamin-3uncu-maddesi-ile-...-...-belediy.. http://kamubis.com/decisions/JudicialDecision/e07aad56-b73d-4b58-80a8-b2083ecb780d/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-343-sayili-ilamin-3uncu-maddesi-ile-...-...-belediy.. http://kamubis.com/decisions/JudicialDecision/41dd190b-16a9-4a7d-9b94-54d513310220/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-3-248-sayili-ilamin-3uncu-maddesi-ile-...-...-bele.. http://kamubis.com/decisions/JudicialDecision/2e123211-4d1c-40ee-9c93-6fefccc819f9/itfaiye-mudurlugune-gorevlendirilen-sahsa-fiilen-itfaiye-hizmetinde-gorev-yapmadigi-halde-mevzuata-a.. http://kamubis.com/decisions/JudicialDecision/ffbe6b18-32dc-4f9b-943d-b66ba5f1af58/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-439-sayili-ilamin-3uncu-maddesi-ile-...-...-belediy.. http://kamubis.com/decisions/JudicialDecision/f1799ecd-f525-43ff-a5d0-d142760f92b6/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-442-sayili-ilamin-3uncu-maddesi-ile-...-...-belediy.. http://kamubis.com/decisions/JudicialDecision/b5f0d611-a305-483a-a0eb-c89009ad4b42/konu-maas-odemesi.-424-sayili-ek-ilamin-1.-maddesiyle-...-bakanliginin-2014-yilina-iliskin-duzen.. http://kamubis.com/decisions/JudicialDecision/f19d1d63-8a4f-4199-b364-0f0f9c5c5ec9/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-277-sayili-ilamin-3uncu-maddesi-ile-belediyesi.. http://kamubis.com/decisions/JudicialDecision/a84f12df-a864-4eec-8404-fea042063840/konu-mevzuata-aykiri-atama.-12-171-sayili-ilamin-16nci-maddesi-ile-belediyede-teknisyen-unvani-.. http://kamubis.com/decisions/JudicialDecision/41696a69-b6c4-4da2-84dd-a8ee78efbe13/sure-asimi.-94-sayili-ilamin-75inci-maddesi-ile-...-buyuksehir-belediyesi-ile-...-sendikasi-..... http://kamubis.com/decisions/JudicialDecision/6ec9f8ca-9178-48a2-bca8-ee06c6b70b09/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-277-sayili-ilamin-3uncu-maddesi-ile-belediyesi.. http://kamubis.com/decisions/JudicialDecision/7cf3ffa0-8856-4b32-a280-786a86d92142/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-277-sayili-ilamin-3uncu-maddesi-ile-belediyesi.. http://kamubis.com/decisions/JudicialDecision/b2404d24-b0e8-41d7-aebe-b841ca9484e3/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-439-sayili-ilamin-3uncu-maddesi-ile-...-...-belediy.. http://kamubis.com/decisions/JudicialDecision/f978fdb3-63c2-4c26-9ed5-908a5fd05749/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-277-sayili-ilamin-3uncu-maddesi-ile-belediyesi.. http://kamubis.com/decisions/JudicialDecision/721bf576-ecd4-4e4a-8749-bba55f8fed72/sure-asimi.-94-sayili-ilamin-75inci-maddesi-ile-...-buyuksehir-belediyesi-ile-...-sendikasi-..... http://kamubis.com/decisions/JudicialDecision/309e0d2b-53bb-4b25-b349-bb9dddc535d1/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-417-sayili-ilamin-3uncu-maddesi-ile-.-belediyesi.. http://kamubis.com/decisions/JudicialDecision/533318e5-d0ba-4b6d-8b6a-0314da85b4d1/sure-asimi.-94-sayili-ilamin-75inci-maddesi-ile-...-buyuksehir-belediyesi-ile-...-sendikasi-..... http://kamubis.com/decisions/JudicialDecision/b97999e8-8e1d-4827-accb-50e7d378a078/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-442-sayili-ilamin-3uncu-maddesi-ile-...-...-belediy.. http://kamubis.com/decisions/JudicialDecision/58dd3b27-ac2c-4ac7-be0d-85e7569209ae/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-442-sayili-ilamin-3uncu-maddesi-ile-...-...-belediy.. http://kamubis.com/decisions/JudicialDecision/0da85958-a02a-4460-a4c5-ff8bb5c511b4/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-417-sayili-ilamin-3uncu-maddesi-ile-...-...-belediy.. http://kamubis.com/decisions/JudicialDecision/564ee4e7-0fca-404b-8d23-79fc8f30c092/konu-zabita-amiri-kadrosunda-olup-fiilen-zabita-hizmetinde-bulunmayan-belediye-personeline-aylik-m.. http://kamubis.com/decisions/JudicialDecision/fb162fcb-b386-46ed-b591-22d8cbbe3db1/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-343-sayili-ilamin-3uncu-maddesi-ile-belediyesi.. http://kamubis.com/decisions/JudicialDecision/be320e7f-e8a4-40ba-a773-6733bff72c4f/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-343-sayili-ilamin-3uncu-maddesi-ile-belediyesi.. http://kamubis.com/decisions/JudicialDecision/230129d2-7b91-4188-b638-0b650dc8643f/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-343-sayili-ilamin-3uncu-maddesi-ile-belediyesi.. http://kamubis.com/decisions/JudicialDecision/4324a3b6-7702-4f80-ae7d-1813957c36f2/itfaiye-mudurlugune-gorevlendirilen-sahsa-fiilen-itfaiye-hizmetinde-gorev-yapmadigi-halde-mevzuata-a.. http://kamubis.com/decisions/JudicialDecision/8ae88e71-57d5-429c-ab46-4d01afdc13b8/itfaiye-mudurlugune-gorevlendirilen-sahsa-fiilen-itfaiye-hizmetinde-gorev-yapmadigi-halde-mevzuata-a.. http://kamubis.com/decisions/JudicialDecision/69b6dcee-f663-4fde-82ec-9fce6fd23d16/itfaiye-mudurlugune-gorevlendirilen-sahsa-fiilen-itfaiye-hizmetinde-gorev-yapmadigi-halde-mevzuata-a.. http://kamubis.com/decisions/JudicialDecision/cea76d55-2f6d-4c1e-b700-19134809d746/gecikme-zammi-bedeli-odenmesi.-15-sayili-ilamin-9uncu-maddesi-ile-...-...-belediyesinin-cesitli-h.. http://kamubis.com/decisions/JudicialDecision/397d4a33-94f7-410b-9b55-7fd9e821b3fe/belediyede-gorev-yapan-personele-mevzuatta-ongorulen-sinirin-asilarak-sosyal-denge-tazminati-ve-ikra.. http://kamubis.com/decisions/JudicialDecision/8a03f1fe-6d30-4b4a-a030-ecaedd754d4f/mevzuata-aykiri-olarak-mudur-kadrosuna-atama.-248-sayili-ilamin-3uncu-maddesi-ile-...-...-belediy.. http://kamubis.com/decisions/JudicialDecision/2a5f497a-0cbe-436a-a12b-13fb6a700ec3/konu-maas-odemesi.-374-sayili-ek-ilamin-1.-maddesiyle-...-il-...-mudurlugunde-sahsa-bagli-il-mu.. http://kamubis.com/decisions/JudicialDecision/70287f63-c599-4636-90d2-c2a426d96c26/konu-gelir-vergisi-tevkifatinin-eksik-yapilmasi.-54-sayili-ilamin-1.-maddesi-ile-verilen-hukum-de.. http://kamubis.com/decisions/JudicialDecision/13c5a331-fe56-4194-886b-185606889a4f/konu-mevzuata-aykiri-atama.-13-171-sayili-ilamin-17nci-maddesi-ile-belediyede-muhendis-unvani-i.. http://kamubis.com/decisions/JudicialDecision/9383d9ba-b793-491b-a04e-eb0c8897069c/konu-sure-asimi.-54-sayili-ilamin-1inci-maddesiyle-15.01.2012-tarihinden-once-goreve-baslayan-ve.. http://kamubis.com/decisions/JudicialDecision/a30f6d81-91a4-4f31-8911-6ed5e98cdd51/konu-yonetim-kurulu-uyeligi-ucreti-125-sayili-ilamin-1inci-maddesi-ile-...-genel-mudurlugunde-g.. http://kamubis.com/decisions/JudicialDecision/426cc5ff-1198-44ec-9fdd-7df9e129116c/konu-asaleten-atamaya-yetkili-amir-tarafindan-vekaleten-gorevlendirilmeyen-genel-mudur-yardimcisina.. http://kamubis.com/decisions/JudicialDecision/634c7b70-8f5f-4f09-b565-4396537e5c1f/konu-idari-para-cezalarinin-sgk-ya-ve-vergi-dairesine-bildirimlerin-zamaninda-yapilmamasi-nedeniy.. http://kamubis.com/decisions/JudicialDecision/b356f708-76d1-4d1a-a798-9e9bae141c36/konu-personelin-mevzuatta-aranan-sartlari-tasimadigi-halde-zabita-mudurlugu-kadrosuna-atanmasi-1-.. http://kamubis.com/decisions/JudicialDecision/731a9d12-db2e-466c-a7cb-28eb9dd2c6a7/konu-gelir-vergisi-tevkifatinin-eksik-yapilmasi.-54-sayili-ilamin-1inci-maddesi-ile-verilen-hukum.. http://kamubis.com/decisions/JudicialDecision/588b8b64-68fb-4356-97a9-e0b3b2a6a222/konu-gelir-vergisi-tevkifatinin-eksik-yapilmasi-54-sayili-ilamin-1.-maddesi-ile-verilen-hukum-sor.. http://kamubis.com/decisions/JudicialDecision/47325528-faea-43b3-bf1d-66ccc964c1c1/konu-gelir-vergisi-tevkifatinin-eksik-yapilmasi.-54-sayili-ilamin-1inci-maddesiyle-15.01.2012-ta.. http://kamubis.com/decisions/JudicialDecision/7cd0385d-68da-477e-a7f6-25bbd8b15ec0/yapim-isinde-yeni-fiyat-olusturularak-yapilan-imalatin-birim-fiyat-tarif-ve-analizine-gore-yapilmam.. http://kamubis.com/decisions/JudicialDecision/a9c543b1-2e3a-4049-b03f-9d326c63fb3d/konu-sure-asimi.-sayistay-7.-dairesince-duzenlenen-152-sayili-ilamin-5inci-ve-6nci-maddelerinde-.. http://kamubis.com/decisions/JudicialDecision/828004b5-8e2e-4b11-890a-9465c7b501dc/tamamen-ayrica-ihale-edilmesi-gereken-is-kalemleri-olmasina-ragmen-is-icerisinde-sozlesme-disi-ve-i.. http://kamubis.com/decisions/JudicialDecision/0ea62064-442c-4098-8d45-94342f535e6e/yeni-fiyat-olusturulurken-baz-alinan-faturanin-uygulama-ayina-ait-olmamasi-ve-gecmis-doneme-ait-fatu.. http://kamubis.com/decisions/JudicialDecision/1c1a5fdf-673f-44c0-8dc4-33d7804da565/tamamen-ayrica-ihale-edilmesi-gereken-is-kalemleri-olmasina-ragmen-is-icerisinde-sozlesme-disi-ve-i.. http://kamubis.com/decisions/JudicialDecision/cb2a189a-6aa8-4b7f-8dfd-a86227fb419e/yapim-isinde-yeni-fiyat-olusturularak-yapilan-imalatin-birim-fiyat-tarif-ve-analizine-gore-yapilmam.. http://kamubis.com/decisions/JudicialDecision/a20635aa-61c8-427f-b4e2-8cb778d582f2/konu-maas-odemesi.-220-sayili-ilamin-1.-maddesiyle-...-il-...-mudurlugunde-sahsa-bagli-il-mudur.. http://kamubis.com/decisions/JudicialDecision/d7127a6a-8f53-404c-a805-4ef8b2e8f929/konu-maas-odemesi.-220-sayili-ilamin-1.-maddesiyle-...-il-...-mudurlugunde-sahsa-bagli-il-mudur.. http://kamubis.com/decisions/JudicialDecision/9fb30d7c-314e-458d-973f-980284270846/konu-sozlesmeye-aykiri-odeme-yapilmasi.-93-sayili-ilamin-7.-maddesiyle-mali-hizmetler-mudurlugu-t.. http://kamubis.com/decisions/JudicialDecision/5765a06a-ba74-440b-821b-9edaf1a261cb/yapim-isinde-yeni-fiyat-olusturularak-yapilan-imalatin-birim-fiyat-tarif-ve-analizine-gore-yapilmam.. http://kamubis.com/decisions/JudicialDecision/2ce72290-3dfc-434b-b1d2-6f14080aa072/konu-sosyal-denge.-2-sorumlu-35415-ilam-sayili-temyiz-kurulu-kararinin-2.-maddesi-ile-tasdik-olu.. http://kamubis.com/decisions/JudicialDecision/e8f8b871-95fb-4efa-94e8-0f8dfa2d7c23/yeni-fiyat-olusturulurken-baz-alinan-faturanin-uygulama-ayina-ait-olmamasi-ve-gecmis-doneme-ait-fatu.. http://kamubis.com/decisions/JudicialDecision/31a260ac-a538-4972-b59f-569e5f61f101/yeni-fiyat-olusturulurken-baz-alinan-faturanin-uygulama-ayina-ait-olmamasi-ve-gecmis-doneme-ait-fatu.. http://kamubis.com/decisions/JudicialDecision/f9396ada-54af-4dbc-bc91-8b50c5e763df/tamamen-ayrica-ihale-edilmesi-gereken-is-kalemleri-olmasina-ragmen-is-icerisinde-sozlesme-disi-ve-i.. http://kamubis.com/decisions/JudicialDecision/918d5ef9-d612-44b8-b6a1-ffed8e6c933b/sozlesme-fiyatlari-ile-yapilan-isler-toplam-tutarinin-tamaminin-islerin-yapildigi-son-ay-hakedisi-ic.. http://kamubis.com/decisions/JudicialDecision/0aa7af0b-1052-4823-9661-5d168c8b1ae5/sozlesme-fiyatlari-ile-yapilan-isler-toplam-tutarinin-tamaminin-islerin-yapildigi-son-ay-hakedisi-ic.. http://kamubis.com/decisions/JudicialDecision/ea565d85-030b-45e5-8c2d-01645cece621/tamamen-ayrica-ihale-edilmesi-gereken-is-kalemleri-olmasina-ragmen-is-icerisinde-sozlesme-disi-ve-i.. http://kamubis.com/decisions/JudicialDecision/894c7d22-0ffe-442f-b12c-e60dab759770/konu-imzasiz-dilekce.-sorumlu-...-152-sayili-ilamin-2.5.-ve-6.-maddelerine-karar-duzeltme-kanun-.. http://kamubis.com/decisions/JudicialDecision/7d79e33b-6338-4d28-ae7f-0dfe04e8af93/yeni-fiyat-olusturulurken-baz-alinan-faturanin-uygulama-ayina-ait-olmamasi-ve-gecmis-doneme-ait-fatu.. http://kamubis.com/decisions/JudicialDecision/76a8adda-0743-4da7-90a1-1a1aa73b5bc5/tamamen-ayrica-ihale-edilmesi-gereken-is-kalemleri-olmasina-ragmen-is-icerisinde-sozlesme-disi-ve-i.. http://kamubis.com/decisions/JudicialDecision/327657c9-bb59-4ab8-8168-431aaaf5a222/yeni-fiyat-olusturulurken-baz-alinan-faturanin-uygulama-ayina-ait-olmamasi-ve-gecmis-doneme-ait-fatu.. http://kamubis.com/decisions/JudicialDecision/4f7478f0-6f0f-467d-844c-9c75090a6108/konu-gecikme-cezasi-kesilmemesi.-93-sayili-ilamin-8.-maddesiyle-...-insaat-taahhut-ticaret-sanayi.. http://kamubis.com/decisions/JudicialDecision/318a57c7-fa88-43ea-a84e-6566f6a6b91d/konu-avukatlara-yapilan-vekalet-ucreti-odemelerinden-gelir-ve-damga-vergisi-kesilmemesi.-1-152-say.. http://kamubis.com/decisions/JudicialDecision/5d010093-c6bf-4d62-9e7e-75ed8780fe83/tamamen-ayrica-ihale-edilmesi-gereken-is-kalemleri-olmasina-ragmen-is-icerisinde-sozlesme-disi-ve-i.. http://kamubis.com/decisions/JudicialDecision/feaf28d1-dca8-465e-b25c-3a21ebe2a146/konu-cesitli-derneklere-mevzuata-aykiri-olarak-ayni-yardim-yapilmasi.-152-sayili-ilamin-2.-maddesi.. http://kamubis.com/decisions/JudicialDecision/1be88aa1-58bd-419a-9e6d-df1ca7d4fe13/konu-belediye-personeline-yurtdisi-harcirahi-odenmesi-gerekirken-bu-seyahatin-finansmaninin-dogrud.. http://kamubis.com/decisions/JudicialDecision/b7b52d85-1ce3-41f5-88db-229d4f20d112/konu-belediye-personeline-yurtdisi-harcirahi-odenmesi-gerekirken-bu-seyahatin-finansmaninin-dogrud.. http://kamubis.com/decisions/JudicialDecision/d0122449-cdd2-442f-bb88-192c6f3ee15a/yapim-isinde-yeni-fiyat-olusturularak-yapilan-imalatin-birim-fiyat-tarif-ve-analizine-gore-yapilmam.. http://kamubis.com/decisions/JudicialDecision/5423c74c-6bba-4e02-86d6-4046e7516311/yapim-isinde-yeni-fiyat-olusturularak-yapilan-imalatin-birim-fiyat-tarif-ve-analizine-gore-yapilmam.. http://kamubis.com/decisions/JudicialDecision/e3825b3b-13a2-41b7-9699-97240a8e29a1/tamamen-ayrica-ihale-edilmesi-gereken-is-kalemleri-olmasina-ragmen-is-icerisinde-sozlesme-disi-ve-i.. http://kamubis.com/decisions/JudicialDecision/fff2d664-ffbb-4537-a34e-e8434c884c35/konu-avukatlara-yapilan-vekalet-ucreti-odemelerinden-gelir-ve-damga-vergisi-kesilmemesi.-1-152-say.. http://kamubis.com/decisions/JudicialDecision/472a8260-da90-4a5f-b147-8eda04388ac3/yapim-isinde-yeni-fiyat-olusturularak-yapilan-imalatin-birim-fiyat-tarif-ve-analizine-gore-yapilmam.. http://kamubis.com/decisions/JudicialDecision/27fe1196-1b23-4f40-b0c5-778f793df02d/yapim-isinde-yeni-fiyat-olusturularak-yapilan-imalatin-birim-fiyat-tarif-ve-analizine-gore-yapilmam.. http://kamubis.com/decisions/JudicialDecision/70efd74c-410c-4a0e-b566-99b2980928e1/yeni-fiyat-olusturulurken-baz-alinan-faturanin-uygulama-ayina-ait-olmamasi-ve-gecmis-doneme-ait-fatu.. http://kamubis.com/decisions/JudicialDecision/b155b4bc-6b02-4e1f-9683-650cbfd0d14c/tamamen-ayrica-ihale-edilmesi-gereken-is-kalemleri-olmasina-ragmen-is-icerisinde-sozlesme-disi-ve-i.. http://kamubis.com/decisions/JudicialDecision/ad8fbba3-0f07-43ca-8dc0-4ee8d02dbbe6/konu-sure-asimi.-sorumlu-ust-yonetici-sifatiyla-karar-duzeltme-talep-eden-...-35491-ilam-30.03... http://kamubis.com/decisions/JudicialDecision/6a8ab741-8031-4ade-82e7-f02c1602b828/yapim-isinde-yeni-fiyat-olusturularak-yapilan-imalatin-birim-fiyat-tarif-ve-analizine-gore-yapilmam.. http://kamubis.com/decisions/JudicialDecision/2d150b58-43d0-4b63-bc6a-24f69db48158/tamamen-ayrica-ihale-edilmesi-gereken-is-kalemleri-olmasina-ragmen-is-icerisinde-sozlesme-disi-ve-i.. http://kamubis.com/decisions/JudicialDecision/25a22443-5293-4e95-9d80-ab0652a5072a/konu-gecikme-cezasi-kesilmemesi.-93-sayili-ilamin-8inci-maddesi-ile-verilen-tlnin-tazminine-da.. http://kamubis.com/decisions/JudicialDecision/0d6bdf83-81d0-42f1-9acb-67a12e57be15/yeni-fiyat-olusturulurken-baz-alinan-faturanin-uygulama-ayina-ait-olmamasi-ve-gecmis-doneme-ait-fatu.. http://kamubis.com/decisions/JudicialDecision/8066d190-35ca-402f-8f60-3f47a1417e7b/konu-sosyal-denge.-sorumlu-283-sayili-ek-ilamin-1.-maddesinde-yer-alan-tazmin-hukmunun-karar-duze.. http://kamubis.com/decisions/JudicialDecision/4c4064cf-9d97-4b48-a96c-fb67a1e3e70d/konu-konu-egitim-yardimi.-447-sayili-ek-ilamin-1.-maddesi-ile-...-belediyesi-butcesinden-...-be.. http://kamubis.com/decisions/JudicialDecision/1d291f7b-658c-40d9-8b1d-72cb2eaf8ec0/konu-konu-egitim-yardimi.-447-sayili-ek-ilamin-1.-maddesi-ile-...-belediyesi-butcesinden-...-be.. http://kamubis.com/decisions/JudicialDecision/d5ac3610-4c7b-43bb-9416-2967a784d8da/konu-konu-egitim-yardimi.-447-sayili-ek-ilamin-1.-maddesi-ile-...-belediyesi-butcesinden-...-be.. http://kamubis.com/decisions/JudicialDecision/3d3924dc-2a38-4655-bcb8-a17b9c97239b/konu-sure-asimi.-sayistay-7.-dairesince-duzenlenen-152-sayili-ilamin-3.4.-ve-5inci-maddelerinde-.. http://kamubis.com/decisions/JudicialDecision/7c23f11e-2c7d-44ef-bdfc-47629042b5a8/konu-sure-asimi.-sayistay-7.-dairesince-duzenlenen-152-sayili-ilamin-5.-ve-6.-maddelerinde-yer-ala.. http://kamubis.com/decisions/JudicialDecision/accf20d8-d288-4c60-bfd5-85961005893d/konu-sure-asimi.-sorumlu-ilamda-gerceklestirme-gorevlisi-olarak-sorumlu-tutulan-283-sayili-ek.. http://kamubis.com/decisions/JudicialDecision/1474934f-b3d8-4a07-8a7e-f23dbe4848cf/konu-cesitli-derneklere-mevzuata-aykiri-olarak-ayni-yardim-yapilmasi.-1-152-sayili-ilamin-2.-madde.. http://kamubis.com/decisions/JudicialDecision/7b50d3c9-b263-4167-8f55-431777cd7b64/konu-sosyal-guvenlik-prim-kesintisinin-yapilmamasi-2-152-sayili-ilamin-3.-maddesi-ile-...-beledi.. http://kamubis.com/decisions/JudicialDecision/1171c3fa-9505-4a5c-a2da-e4e02b8914da/konu-konu-yersiz-aile-yardimi-odemesi-ve-asgari-gecim-indirimi.-3-152-sayili-ilamin-4.-maddesi-il.. http://kamubis.com/decisions/JudicialDecision/e215f593-1652-4538-910c-77ecf89a1999/konu-sosyal-denge-4-sorumlu-35414-ilam-sayili-temyiz-kurulu-kararinin-4.-maddesi-ile-tasdik-olu.. http://kamubis.com/decisions/JudicialDecision/24e20b05-12d5-44b3-91af-5f7962ecde65/konu-sosyal-denge-5-sorumlu-35414-ilam-sayili-temyiz-kurulu-kararinin-5.-maddesi-ile-tasdik-olu.. http://kamubis.com/decisions/JudicialDecision/72c8334b-3a36-448f-a335-c57e82131781/konu-sosyal-denge.-2-sorumlu-35415-ilam-sayili-temyiz-kurulu-kararinin-2.-maddesi-ile-tasdik-ol.. http://kamubis.com/decisions/JudicialDecision/de9ad198-8218-4035-90a6-8b3d62a00219/konu-konu-egitim-yardimi.-447-sayili-ek-ilamin-1.-maddesi-ile-...-belediyesi-butcesinden-...-be.. http://kamubis.com/decisions/JudicialDecision/ed4e089a-7bf7-4eac-bb6a-a29b83cc7ee6/konu-mevzuata-aykiri-atama.-16-171-sayili-ilamin-20nci-maddesi-ile-belediyede-ekonomist-unvani-i.. http://kamubis.com/decisions/JudicialDecision/9f7aa20d-cfcf-4cc8-bb0e-e3eea2086c36/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/c01a8eda-5b2a-4089-920f-5aa1259ba50f/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/2ad91cb6-6260-4bc7-83ac-5523f9ca4cf8/konu-imzasiz-dilekce-ile-kanun-yoluna-basvurulmasi.-sorumlu-gerceklestirme-gorevlisi-sifatiyla-ka.. http://kamubis.com/decisions/JudicialDecision/969bbc61-17a7-4366-91fe-78000feef4fe/konu-cesitli-derneklere-mevzuata-aykiri-olarak-ayni-yardim-yapilmasi.-1-152-sayili-ilamin-2.-madde.. http://kamubis.com/decisions/JudicialDecision/e281aef5-8f05-4aa0-8008-d1856605aaac/konu-cesitli-derneklere-mevzuata-aykiri-olarak-ayni-yardim-yapilmasi.-1-152-sayili-ilamin-2.-madde.. http://kamubis.com/decisions/JudicialDecision/146974d2-fc04-48e0-9b10-7da6b33bf856/konu-sosyal-denge.-2-sorumlu-35440-ilam-sayili-temyiz-kurulu-kararinin-2.-maddesi-ile-tasdik-olu.. http://kamubis.com/decisions/JudicialDecision/a9ebc4da-89f4-4b65-bb06-236dcc7a0e64/konu-cesitli-derneklere-mevzuata-aykiri-olarak-ayni-yardim-yapilmasi.-1-152-sayili-ilamin-2.-madde.. http://kamubis.com/decisions/JudicialDecision/6babc49d-a1a8-48f6-aa95-598634c94350/konu-sosyal-denge.-2-sorumlu-35441-ilam-sayili-temyiz-kurulu-kararinin-2.-maddesi-ile-tasdik-olu.. http://kamubis.com/decisions/JudicialDecision/d4d6de4b-0530-4eeb-8a19-892ebe75dcdc/konu-cesitli-dernekler-ve-vakiflara-mevzuata-aykiri-olarak-ayni-yardim-yapilmasi.-1-152-sayili-ila.. http://kamubis.com/decisions/JudicialDecision/6eb2e75f-6e55-4859-87b4-55cd00d026e5/konu-sosyal-denge.-2-sorumlu-35442-ilam-sayili-temyiz-kurulu-kararinin-2.-maddesi-ile-tasdik-olu.. http://kamubis.com/decisions/JudicialDecision/b57ddb64-274b-4d87-a34f-44294926e124/konu-konu-yersiz-aile-yardimi-odemesi-ve-asgari-gecim-indirimi.-1-152-sayili-ilamin-4.-m.. http://kamubis.com/decisions/JudicialDecision/e234bccb-34e5-4949-afad-10e9513de25f/konu-sosyal-denge.-2-sorumlu-35421-ilam-sayili-temyiz-kurulu-kararinin-2.-maddesi-ile-tasdik-olu.. http://kamubis.com/decisions/JudicialDecision/a6503e31-59cd-4347-9fab-5ef2ea2eb8ee/konu-cesitli-derneklere-mevzuata-aykiri-olarak-ayni-yardim-yapilmasi.-1-152-sayili-ilamin-2.-madde.. http://kamubis.com/decisions/JudicialDecision/66559bd5-11dd-4a1f-8b05-efae44b60bd5/konu-sosyal-denge.-2-sorumlu-35443-ilam-sayili-temyiz-kurulu-kararinin-2.-maddesi-ile-tasdik-olu.. http://kamubis.com/decisions/JudicialDecision/17591349-c1f0-4f32-928e-464bd3fef5ed/konu-gecikme-cezasi-kesilmemesi.-93-sayili-ilamin-8inci-maddesi-ile-verilen-tlnin-tazminine-da.. http://kamubis.com/decisions/JudicialDecision/2d19249b-3bb9-4f47-8dcf-a4dcb24728c0/konu-cesitli-derneklere-mevzuata-aykiri-olarak-ayni-yardim-yapilmasi.-152-sayili-ilamin-2.-maddesi.. http://kamubis.com/decisions/JudicialDecision/0b950ebb-5fd3-4e03-8425-f5032a60c434/konu-sure-asimi.-geceklestirme-gorevlisi-sifatiyla-karar-duzeltme-talep-eden-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/a4a6e1e3-8aec-4cf7-ad60-5a55e26e06bd/konu-idare-tarafindan-belediyenin-memurlar-eliyle-yapilmasi-gereken-gunluk-mutat-islemleri-icin-dog.. http://kamubis.com/decisions/JudicialDecision/fd333640-0883-476a-b213-e08a7de9962b/konu-idare-tarafindan-belediyenin-memurlar-eliyle-yapilmasi-gereken-gunluk-mutat-islemleri-icin-dog.. http://kamubis.com/decisions/JudicialDecision/d8a3da45-53b1-4a7f-b622-c7dfc140131e/konu-idare-tarafindan-belediyenin-memurlar-eliyle-yapilmasi-gereken-gunluk-mutat-islemleri-icin-dog.. http://kamubis.com/decisions/JudicialDecision/65c201f5-276e-43e5-ab75-12ff35167b8a/konu-is-deneyim-belgesinin-ihale-tarihinde-yururlukte-olan-mevzuat-hukumlerine-gore-hatali-degerlen.. http://kamubis.com/decisions/JudicialDecision/91eb5476-4edf-4a5e-abff-25ffa1d85835/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-1-171-sayili-ilam.. http://kamubis.com/decisions/JudicialDecision/8836f3c7-21c9-4081-bef5-5fb17732a6bd/konu-mevzuata-aykiri-atama.-2-171-sayili-ilamin-6nci-maddesi-ile-belediyede-tekniker-kadro-unvan.. http://kamubis.com/decisions/JudicialDecision/302bc067-c96b-45ed-b9ea-a45cfe2447cf/konu-mevzuata-aykiri-atama.-3-171-sayili-ilamin-7nci-maddesi-ile-belediyede-sef-kadro-unvani-il.. http://kamubis.com/decisions/JudicialDecision/da98a4eb-0bb0-4c97-86e3-cb27f4e8f187/konu-mevzuata-aykiri-atama.-4-171-sayili-ilamin-8nci-maddesi-ile-belediyede-tekniker-unvani-ile.. http://kamubis.com/decisions/JudicialDecision/3963d9a8-08df-42c0-9417-28f8f231b179/konu-mevzuata-aykiri-atama.-5-171-sayili-ilamin-9ncu-maddesi-ile-ozel-kalem-mudurlugunden-kultu.. http://kamubis.com/decisions/JudicialDecision/b1aa2c55-1de6-4f7a-b787-7eec5d25e107/konu-mevzuata-aykiri-atama.-6-171-sayili-ilamin-10ncu-maddesi-ile-belediyede-ekonomist-kadro-un.. http://kamubis.com/decisions/JudicialDecision/d54e7383-aec6-460d-901a-96d16d9c7cee/konu-mevzuata-aykiri-atama.-7-171-sayili-ilamin-11nci-maddesi-ile-belediyede-tekniker-unvani-il.. http://kamubis.com/decisions/JudicialDecision/f2861eda-7df1-48b2-98c9-ababc5724d3c/konu-mevzuata-aykiri-atama.-8-171-sayili-ilamin-12nci-maddesi-ile-belediyede-ekonomist-unvani-il.. http://kamubis.com/decisions/JudicialDecision/a9e39c21-0316-4900-b2f8-35b0af4b0c66/konu-mevzuata-aykiri-atama.-9-171-sayili-ilamin-13ncu-maddesi-ile-belediyede-tekniker-unvani-ile.. http://kamubis.com/decisions/JudicialDecision/8f776107-8c6a-4949-ad3d-2834bd98f29b/konu-mevzuata-aykiri-atama.-10-171-sayili-ilamin-14ncu-maddesi-ile-belediyede-avukat-unvani-ile-.. http://kamubis.com/decisions/JudicialDecision/d4b84e7e-9373-4b74-ba22-93240930d0a2/konu-mevzuata-aykiri-atama.-11-171-sayili-ilamin-15nci-maddesi-ile-belediyede-programci-unvani-.. http://kamubis.com/decisions/JudicialDecision/d3c2e723-fb00-487b-98f3-b7f05b6849b7/konu-mevzuata-aykiri-atama.-14-171-sayili-ilamin-18nci-maddesi-ile-ozel-kalem-mudurlugunden-muhe.. http://kamubis.com/decisions/JudicialDecision/540c5eb1-7674-4d8c-aa7b-5da69340f955/konu-mevzuata-aykiri-atama.-15-171-sayili-ilamin-19ncu-maddesi-ile-belediyede-muhendis-unvani-i.. http://kamubis.com/decisions/JudicialDecision/2276a9ea-228f-495e-bb79-26713ab48fbb/konu-mevzuata-aykiri-atama.-17-171-sayili-ilamin-21nci-maddesi-ile-belediyede-ekonomist-unvani-i.. http://kamubis.com/decisions/JudicialDecision/e2c43ffe-c7ae-4feb-88bd-6923d2c16162/konu-mevzuata-aykiri-atama.-21-171-sayili-ilamin-25nci-maddesi-ile-belediyede-tekniker-unvani-il.. http://kamubis.com/decisions/JudicialDecision/bbb86202-39eb-4a1d-a5d1-711c64fddb06/konu-mevzuata-aykiri-atama.-22-171-sayili-ilamin-26nci-maddesi-ile-belediyede-saglik-teknikeri-.. http://kamubis.com/decisions/JudicialDecision/4001a88e-0914-490e-8b23-d9cec3e98c2d/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/45146250-ea3f-448f-87f1-e7daa115b65a/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/635eab2f-0859-4167-ba1c-fcec2d33a39b/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/bad0e220-f8c0-49f4-b4dd-96202965f958/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/9907ac78-27a4-4b81-84b7-4b654a1b7ec7/konu-muhtarliklara-ihtiyaclarin-karsilanmasi-maksadiyla-nakdi-yardim-yapilmasi.-171-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/f020cc6a-b982-468b-be17-e3b0138840f6/konu-mevzuata-aykiri-atama.-18-171-sayili-ilamin-22nci-maddesi-ile-belediyede-tekniker-unvani-il.. http://kamubis.com/decisions/JudicialDecision/51f7c4d5-a788-458a-b7f4-34bc53a5137f/konu-mevzuata-aykiri-atama.-19-171-sayili-ilamin-23ncu-maddesi-ile-belediyede-tekniker-unvani-il.. http://kamubis.com/decisions/JudicialDecision/be3661f5-b9c7-4f03-a802-7f4facf75298/konu-mevzuata-aykiri-atama.-20-171-sayili-ilamin-24ncu-maddesi-ile-belediyede-ekonomist-unvani-.. http://kamubis.com/decisions/JudicialDecision/54d1270a-2fcf-4aac-8a3b-aa4a2fcce0f9/enstitu-sekreterliginden-sube-mudurlugune-atama-yapilmasi-3-47-sayili-ilamin-4uncu-maddesi-ile.. http://kamubis.com/decisions/JudicialDecision/8b6c49bc-da2e-4b12-b4e9-d9c28d16d43f/kiralanan-tasinmazin-izin-alinmaksizin-alt-yukleniciye-kiraya-verilmesi-ve-soz-konusu-tasinmaz-alt-y.. http://kamubis.com/decisions/JudicialDecision/90ffae35-c760-41d0-a409-18585e816d60/revize-birim-fiyat-1-48-sayili-ilamin-4uncu-maddesinin-a-bendi-ile-...sirketinin-yuklenimin.. http://kamubis.com/decisions/JudicialDecision/fb3fc2fe-9e62-48db-8dd8-aac417f64ac3/revize-birim-fiyat.-2-48-sayili-ilamin-4uncu-maddesinin-b-bendi-ile-...sirketinin-yuklenimind.. http://kamubis.com/decisions/JudicialDecision/3ac5e83f-8752-4653-bff6-33aab05d6c13/revize-birim-fiyat-1-48-sayili-ilamin-4uncu-maddesinin-a-bendi-ile-...sirketinin-yuklenimin.. http://kamubis.com/decisions/JudicialDecision/a70aeabd-5100-4d0d-bb74-a323fbc7ac6b/ozel-kalem-muduru-kadrosundan-isletme-ve-istirakler-muduru-kadrosuna-atama.-3-164-256-sayili-ek-il.. http://kamubis.com/decisions/JudicialDecision/321c4692-d289-4407-842e-e5fcf820709e/sosyal-denge-tazminati-117-sayili-ilamin-2nci-maddesi-ile-...-belediye-baskanligi-ile-yetkili-se.. http://kamubis.com/decisions/JudicialDecision/c91e98e3-4ffa-484a-b7d4-32eefed3281a/sosyal-denge-tazminati-1-164-256-sayili-ek-ilamin-1inci-maddesi-ile-...belediye-baskanligi-ile-y.. http://kamubis.com/decisions/JudicialDecision/99620365-3ad4-4e4c-88fb-f530df1d4ec6/ozel-kalem-muduru-kadrosundan-isletme-ve-istirakler-muduru-kadrosuna-atama.-4-164-256-sayili-ek-il.. http://kamubis.com/decisions/JudicialDecision/87ac6ce7-5d78-4793-b623-f0460a3175b0/ozel-kalem-muduru-kadrosundan-muhendis-kadrosuna-atama-3-164-256-sayili-ek-ilamin-3uncu-maddesi-i.. http://kamubis.com/decisions/JudicialDecision/cd59aae0-0184-495a-a225-041eb27d3c81/ozel-kalem-muduru-kadrosundan-mimar-kadrosuna-atama-1-164-256-sayili-ek-ilamin-2nci-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/78eeec25-3912-41e3-8515-9c51924021b6/ozel-kalem-muduru-kadrosundan-muhendis-kadrosuna-atama-2-164-256-sayili-ek-ilamin-3uncu-maddesi-i.. http://kamubis.com/decisions/JudicialDecision/46901708-e0e3-4ee2-8b33-96351e13f7bd/veri-hazirlama-kontrol-isletmeni-kadrosundan-meslek-yuksekokuluna-yuksekokul-sekreteri-olarak-yapila.. http://kamubis.com/decisions/JudicialDecision/a6bad7fa-db70-46c2-aacc-3f4bef6e77a8/enstitu-sekreterliginden-sube-mudurlugune-atama-yapilmasi-2-47-sayili-ilamin-5inci-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/4a42d535-4220-4dfb-b3f9-53b065cc6f85/universitenin-sef-kadrosundan-fakulte-sekreterligine-yapilan-atama-1-47-sayili-ilamin-1inci-mad.. http://kamubis.com/decisions/JudicialDecision/956e6e10-17d3-49f8-92a5-3c1a3aec5a11/yuksekokul-sekreterliginden-sube-mudurlugune-atama-yapilmasi-2-47-sayili-ilamin-3uncu-maddesi-i.. http://kamubis.com/decisions/JudicialDecision/369db955-197b-457a-a2a8-73b8cd25a15f/revize-birim-fiyat-2-48-sayili-ilamin-4uncu-maddesinin-b-bendi-ile-...sirketinin-yuklenimin.. http://kamubis.com/decisions/JudicialDecision/b8d97b05-ee77-4f31-94d0-79b1fea0ce1a/revize-birim-fiyat-1-48-sayili-ilamin-4uncu-maddesinin-a-bendi-ile-...sirketinin-yuklenimin.. http://kamubis.com/decisions/JudicialDecision/71a0b26e-aca1-41c9-9afd-35f8c0307faf/revize-birim-fiyat-48-sayili-ilamin-4uncu-maddesinin-b-bendi-ile-...sirketinin-yukleniminde-.. http://kamubis.com/decisions/JudicialDecision/3d589f4b-48cf-43b4-b8f0-d2a38bd9ffa9/ozel-kalem-muduru-kadrosundan-mimar-kadrosuna-atama-2-164-256-sayili-ek-ilamin-2nci-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/ce54fc60-ece0-4819-b543-a0271f61ee14/temyiz-basvuru-suresinin-gecirilmis-olmasi-nedeniyle-talebin-reddi-hk.-105-sayili-ilamin-1inci-mad.. http://kamubis.com/decisions/JudicialDecision/f392170e-5221-4e48-b1b5-693db9413bcf/temyiz-basvuru-suresinin-gecirilmis-olmasi-nedeniyle-talebin-reddi-hk.-105-sayili-ilamin-1inci-mad.. http://kamubis.com/decisions/JudicialDecision/61ad1ef2-a9e6-44e8-be43-58f4a6816730/yapim-isinde-kimyasal-enjeksiyon-malzemesi-icin-yeni-birim-fiyat-yapilmasi-288-sayili-ek-ilamin-1.. http://kamubis.com/decisions/JudicialDecision/94a1b6df-c84a-4d4b-80e1-88215fec3528/universite-iktisadi-isletmesinin-banka-hesabindan-serbest-mali-musavire-hizmeti-karsiligi-yapilan-od.. http://kamubis.com/decisions/JudicialDecision/80837ee9-4706-459f-ac73-d07c60277353/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/99ea7561-1ae9-48e0-9eef-ae8d97f63773/temyiz-basvuru-suresinin-gecirilmis-olmasi-nedeniyle-talebin-reddi-hk.-105-sayili-ilamin-1inci-mad.. http://kamubis.com/decisions/JudicialDecision/12965808-5ceb-44fa-be15-863b8c58b538/temyiz-basvuru-suresinin-gecirilmis-olmasi-nedeniyle-talebin-reddi-hk.-105-sayili-ilamin-1inci-mad.. http://kamubis.com/decisions/JudicialDecision/6f84fb04-f231-43f1-962e-f7752bc570bb/sosyal-denge-tazminati-2-13-sayili-ilamin-2nci-maddesi-ile-...-buyuksehir-belediye-baskanligi-.. http://kamubis.com/decisions/JudicialDecision/9c508bed-7e90-4a60-a748-68ded2609cb9/buyuksehir-belediyesinde-genel-sekreter-ve-daire-baskani-kadrolarina-vekaleten-atanan-personele-ye.. http://kamubis.com/decisions/JudicialDecision/f1565476-6eed-44b6-be7c-4f44138ee12e/ahiz-konumundaki-kendisine-odeme-yapilan-kamu-gorevlilerinin-temyiz-basvurusunda-bulunamayacagi-hk.. http://kamubis.com/decisions/JudicialDecision/ae5505dc-2bd3-4dce-8ec3-fd6d6d32b10d/temyiz-basvuru-suresinin-gecirilmis-olmasi-nedeniyle-talebin-reddi-hk.-105-sayili-ilamin-1inci-mad.. http://kamubis.com/decisions/JudicialDecision/7554550d-faaf-4d74-b447-944b7910cfa1/temyiz-basvuru-suresinin-gecirilmis-olmasi-nedeniyle-talebin-reddi-hk.-105-sayili-ilamin-1inci-mad.. http://kamubis.com/decisions/JudicialDecision/f570a7dd-f848-4214-ac08-5914a135a99f/temyiz-basvuru-suresinin-gecirilmis-olmasi-nedeniyle-talebin-reddi-hk.-105-sayili-ilamin-1inci-mad.. http://kamubis.com/decisions/JudicialDecision/d3168a07-9df6-400b-94c1-bbf2f2d9bcb6/arac-kiralamalari-icin-yapilan-odemelerde-kasko-degerinin-uzerinde-odeme-yapilmasi-186-sayili-ek-il.. http://kamubis.com/decisions/JudicialDecision/46503f14-a254-4804-9024-89a844ef0956/dairesine-yazilmasi-kararinin-temyizi.-1-159-sayili-ilamin-16nci-maddesiyle-...-buyuksehir-beled.. http://kamubis.com/decisions/JudicialDecision/e0108e08-182a-4497-b5ca-1daa40dad16b/sosyal-denge-tazminati.-2-159-sayili-ilamin-17nci-maddesiyle-...-buyuksehir-belediyesi-ile-...-a.. http://kamubis.com/decisions/JudicialDecision/b9b298fe-1572-4eea-a429-99257d4be29b/sosyal-denge-tazminati.-159-sayili-ilamin-17nci-maddesiyle-...-buyuksehir-belediyesi-ile-...-aras.. http://kamubis.com/decisions/JudicialDecision/681aab9f-2c90-4e4c-be1c-de3839b85d52/sosyal-denge-tazminati.-2-13-sayili-ilamin-2nci-maddesi-ile-...-buyuksehir-belediye-baskanligi-i.. http://kamubis.com/decisions/JudicialDecision/e944f749-78b9-41c1-bef4-4a0fae8ea154/ihtisas-komisyonlarina-belediye-meclisi-veya-meclis-baskani-tarafindan-havale-edilen-is-olmamasina-r.. http://kamubis.com/decisions/JudicialDecision/9ef36468-2f88-4942-987a-5d47912ac45d/yapimindan-vazgecilen-imalatlara-ait-kesinti-tutarlarinin-sozlesme-tarihinde-gecerli-olan-dusuk-bir.. http://kamubis.com/decisions/JudicialDecision/d2750853-7d96-44f3-9faf-6167f7ed27df/sosyal-denge-tazminati-odemeleri-hk.-105-sayili-ilamin-1nci-maddesiyle-...-buyuksehir-belediyesi-.. http://kamubis.com/decisions/JudicialDecision/47fe6deb-2da7-40b1-9605-e0ac487375d9/buyuksehir-belediyesinde-genel-sekreter-ve-daire-baskani-kadrolarina-vekaleten-atanan-personele-ma.. http://kamubis.com/decisions/JudicialDecision/32c3c08d-7798-4ee2-99cc-12c8996fb78b/yapim-isinde-yeni-birim-fiyat-tespitinde-yuklenici-karinin-hatali-belirlenmesi-161-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/05b35482-1931-4f65-a3d8-6e41bf666b99/yapim-isinde-yeni-birim-fiyat-tespitinde-yuklenici-karinin-hatali-belirlenmesi-161-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/dc83709b-15a8-42a3-bbbe-e86638bbf195/yapim-isinde-yeni-birim-fiyat-odemelerine-esas-olacak-hesaplama-tablosunda-odeme-tutarini-etkileye.. http://kamubis.com/decisions/JudicialDecision/96ea81a6-9942-497a-a780-d9e2ded5504e/yapim-isinde-genel-teknik-sartname-sozlesme-ekinde-yer-almasina-ve-teklifler-bu-sartname-hukumleri-.. http://kamubis.com/decisions/JudicialDecision/750aece6-6cf8-4de5-a5c2-3832257b2fe7/universite-iktisadi-isletmesinin-banka-hesabindan-serbest-mali-musavire-hizmeti-karsiligi-yapilan-od.. http://kamubis.com/decisions/JudicialDecision/eea27f64-dd6e-4ff7-aacf-3e4f3a3d1bcb/yapim-isinde-yeni-birim-fiyat-tespitinde-yuklenici-karinin-hatali-belirlenmesi-161-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/36c26b18-2936-4d51-bb07-ad789de42b95/yapim-isinde-yeni-birim-fiyat-tespitinde-yuklenici-karinin-hatali-belirlenmesi-161-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/c3ce5b57-15c3-45dd-bb40-19ee93adbfe4/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/cd594aca-4537-4362-a36d-7a108e5d57ce/yapim-isinde-yeni-fiyat-yapim-sartlari-mevcut-olmadigi-halde-bazi-imalatlar-icin-yeni-fiyat-yapilma.. http://kamubis.com/decisions/JudicialDecision/05be4eb5-6379-4fc4-811b-8e953f1424b1/hukumden-once-tahsilat-2-161-sayili-ilamin-15.-maddesiyle-yuklenimindeki-isinde-basincli-.. http://kamubis.com/decisions/JudicialDecision/279d99ce-c797-47e0-bbff-5badb0f120e6/yapim-isinde-yeni-fiyat-yapim-sartlari-mevcut-olmadigi-halde-bazi-imalatlar-icin-yeni-fiyat-yapilma.. http://kamubis.com/decisions/JudicialDecision/18c203df-93a8-44a2-8834-1f524bf846b2/yapim-isinde-yeni-birim-fiyat-tespitinde-yuklenici-karinin-hatali-belirlenmesi-161-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/110c98de-1570-462d-b99f-959330fd5427/sure-asimi-sorumlu-yeni-birim-fiyat-tutanagi-uzerinde-imzasi-bulunan-diger-sorumlu-sifatiyla-te.. http://kamubis.com/decisions/JudicialDecision/21150ae2-4d01-473b-842c-a3ee2112257e/yapim-isinde-yeni-birim-fiyat-tespitinde-yuklenici-karinin-hatali-belirlenmesi-161-sayili-ilamin-.. http://kamubis.com/decisions/JudicialDecision/0f218642-b93c-465e-ab87-14076663305c/yapim-isinde-birim-fiyata-dahil-pompalar-icin-yeni-birim-fiyat-yapilmasi-449-sayili-ek-ilamin-2.-.. http://kamubis.com/decisions/JudicialDecision/b457e443-ab4a-4b9c-b8f7-5613eaf47ab9/yapim-isinde-kimyasal-enjeksiyon-malzemesi-icin-yeni-birim-fiyat-yapilmasi-1-449-sayili-ek-ilami.. http://kamubis.com/decisions/JudicialDecision/f585d3f3-8c7e-44d3-b4cd-d130acd4e253/yapim-isinde-birim-fiyata-dahil-pompalar-icin-yeni-birim-fiyat-yapilmasi-2-449-sayili-ek-ilamin-.. http://kamubis.com/decisions/JudicialDecision/d06c7348-646f-4a61-a9eb-a7af5fbef3e4/yapim-isinde-kimyasal-enjeksiyon-malzemesi-icin-yeni-birim-fiyat-yapilmasi-449-sayili-ek-ilamin-1.. http://kamubis.com/decisions/JudicialDecision/3e931712-c599-4796-97cc-53071fa60b11/yapim-isinde-kimyasal-enjeksiyon-malzemesi-icin-yeni-birim-fiyat-yapilmasi-1-449-sayili-ek-ilami.. http://kamubis.com/decisions/JudicialDecision/529cf014-4a11-4716-b6a7-58c2e248b6bf/yapim-isinde-birim-fiyata-dahil-pompalar-icin-yeni-birim-fiyat-yapilmasi-2-449-sayili-ek-ilamin-.. http://kamubis.com/decisions/JudicialDecision/fa4194ac-0bea-4b36-841e-5ff414dd760b/yapim-isinde-birim-fiyata-dahil-pompalar-icin-yeni-birim-fiyat-yapilmasi-449-sayili-ek-ilamin-2.-.. http://kamubis.com/decisions/JudicialDecision/d147f59e-15aa-4d46-afa8-514033cb95d0/yapim-isinde-kimyasal-enjeksiyon-malzemesi-icin-yeni-birim-fiyat-yapilmasi-425-sayili-ek-ilamin-1.. http://kamubis.com/decisions/JudicialDecision/ffd205d9-c1f2-444c-8630-5d82c8796edf/yapim-isinde-yeni-fiyat-yapim-sartlari-mevcut-olmadigi-halde-bazi-imalatlar-icin-yeni-fiyat-yapilma.. http://kamubis.com/decisions/JudicialDecision/fa1563fc-d4b3-47e7-9da3-3d3e9d0a02c2/yapim-isinde-kimyasal-enjeksiyon-malzemesi-icin-yeni-birim-fiyat-yapilmasi-425-sayili-ek-ilamin-1.. http://kamubis.com/decisions/JudicialDecision/6d6f284c-b128-4fcb-85a7-b240360cc618/yapim-isinde-kimyasal-enjeksiyon-malzemesi-icin-yeni-birim-fiyat-yapilmasi-425-sayili-ek-ilamin-1.. http://kamubis.com/decisions/JudicialDecision/88242d74-f5a8-4ab0-9b79-c19c50270bee/yapim-isinde-kimyasal-enjeksiyon-malzemesi-icin-yeni-birim-fiyat-yapilmasi-288-sayili-ek-ilamin-1.. http://kamubis.com/decisions/JudicialDecision/7c0458ba-82f4-4a35-aafb-ac46aa541453/yapim-isinde-kimyasal-enjeksiyon-malzemesi-icin-yeni-birim-fiyat-yapilmasi-288-sayili-ek-ilamin-1.. http://kamubis.com/decisions/JudicialDecision/6c1b1e84-9a2b-4c27-8773-1075f0a4bb44/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/6c211bbd-1270-476b-917e-1ee690fda3e4/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/e2cba8dc-977a-4016-a8e7-8c65a184b4c9/yapim-isinde-sozlesme-kapsaminda-yuklenici-sorumlulugunda-bulunan-isler-icin-yeni-birim-fiyat-duzen.. http://kamubis.com/decisions/JudicialDecision/4febd797-2870-4c36-8c16-5051663d2751/konu-konut-tahsis-katkisi.-19-sayili-ilamin-1.-maddesiyle-kurumda-15.01.2012-tarihinden-sonra-kur.. http://kamubis.com/decisions/JudicialDecision/5f2b59ae-ed16-47b6-b37f-20219b339d3e/hukumden-once-tahsilat-242-sayili-ek-ilamin-12.-maddesiyle-verilen-tlnin-tazminine-dair-hukumde.. http://kamubis.com/decisions/JudicialDecision/d3ac2e8b-21ce-4c8a-aac9-c4d64ab23eae/yapim-isinde-sozlesme-kapsaminda-bulunan-bir-is-kaleminin-bu-sozlesme-kapsaminda-yaptirilmayip-ayni.. http://kamubis.com/decisions/JudicialDecision/56eea170-472c-46be-9faf-d391631c3f9e/yapim-isinde-isin-sozlesmesi-devredildigi-halde-devir-sozlesmesinden-damga-vergisi-alinmamasi-183.. http://kamubis.com/decisions/JudicialDecision/b3e2d44d-3bdd-4fcf-b7fd-a895878c4117/yapim-isinde-odenek-temin-edilemediginden-bahisle-is-programindaki-aylik-odenek-miktarlarinin-degis.. http://kamubis.com/decisions/JudicialDecision/924325d0-c1bc-4df3-85fc-93d2bc58886d/yapim-isinde-odenek-temin-edilemediginden-bahisle-is-programindaki-aylik-odenek-miktarlarinin-degis.. http://kamubis.com/decisions/JudicialDecision/2f0a731b-240e-4453-8c83-5d54519995ac/yapim-isinde-odenek-temin-edilemediginden-bahisle-is-programindaki-aylik-odenek-miktarlarinin-degis.. http://kamubis.com/decisions/JudicialDecision/a5bff3a4-cc0e-4b84-93c3-0abac12ea222/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/e422a28d-41cd-46c9-bdd0-55685d1c58cb/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/02061eea-7499-48a4-8ea4-8d350ba4fb82/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/b751c5cb-aedb-439f-8ca3-e3b3c1d33bf5/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/5bdeeb97-c546-498a-acc3-67bf77d1cf22/yapim-isinde-yapilan-deneylerin-ucretlerinin-yukleniciden-tahsil-edilmemesi-183-sayili-ilamin-4.-.. http://kamubis.com/decisions/JudicialDecision/ee6abfa9-c866-4a02-b76b-c68cc167ed4d/yapim-isinde-sozlesme-kapsaminda-bulunan-bir-is-kaleminin-bu-sozlesme-kapsaminda-yaptirilmayip-ayni.. http://kamubis.com/decisions/JudicialDecision/747f6b6b-e3ec-49b6-bd5c-8d7379aa8537/konu-belediyenin-butce-ici-isletme-ile-islettigi-otopark-hizmetlerinde-herhangi-bir-kanuni-dayanak-.. http://kamubis.com/decisions/JudicialDecision/8e60d46e-d9f3-42d5-8a1f-48b276a82bbb/yapim-isinde-sozlesme-kapsaminda-bulunan-bir-is-kaleminin-bu-sozlesme-kapsaminda-yaptirilmayip-ayni.. http://kamubis.com/decisions/JudicialDecision/43a80495-8267-4d23-a05a-ecc72f26bb16/universite-bunyesinde-memurlar-eliyle-yurutulmesi-gereken-islerin-danismanlik-hizmeti-alinarak-yerin.. http://kamubis.com/decisions/JudicialDecision/646d1bd4-ebb3-4826-b264-c9fec9c1a710/universite-bunyesinde-memurlar-eliyle-yurutulmesi-gereken-islerin-danismanlik-hizmeti-alinarak-yerin.. http://kamubis.com/decisions/JudicialDecision/81091cc0-7ff4-4b6a-8427-6a245de24bc3/konu-belediye-baskanin-yurtici-gecici-gorev-gundelik-tutarinin-hatali-hesaplanmasi.-8-108-sayili-.. http://kamubis.com/decisions/JudicialDecision/74cb8955-6ede-4b82-a59c-2b2fb2ead720/konu-yurtdisindaki-organizasyona-katilim-giderlerinin-belediye-butcesinden-karsilanmasi.-15-108-s.. http://kamubis.com/decisions/JudicialDecision/92a92d2b-a916-4b45-90d4-3e24bcc36701/konu-temyiz-kurulunun-kaldirilmasi-kararina-karsi-sorumlu-tarafindan-karar-duzeltilmesi-talebinde-b.. http://kamubis.com/decisions/JudicialDecision/20c9339f-e658-41e1-b747-fc552aab4195/konu-yemek-yardimi.-91-406-sayili-ek-ilamin-1nci-maddesi-ile-universite-yemekhanelerinde-saglan.. http://kamubis.com/decisions/JudicialDecision/14639378-94b0-4e3c-962e-ca854016a8de/yapim-isinde-sozlesme-kapsaminda-bulunan-bir-is-kaleminin-bu-sozlesme-kapsaminda-yaptirilmayip-ayni.. http://kamubis.com/decisions/JudicialDecision/414ea22b-f553-4ecb-ae3a-a5eb426cb405/yapim-isinde-sozlesme-kapsaminda-yuklenici-sorumlulugunda-bulunan-isler-icin-yeni-birim-fiyat-duzen.. http://kamubis.com/decisions/JudicialDecision/f771a9cd-d929-4dac-8a6d-37313c0cbe66/yapim-isinde-sozlesme-kapsaminda-yuklenici-sorumlulugunda-bulunan-isler-icin-yeni-birim-fiyat-duzen.. http://kamubis.com/decisions/JudicialDecision/ef3f8dc8-8d0f-4b08-b31a-39e79d74c6ce/yapim-isinde-sozlesme-kapsaminda-yuklenici-sorumlulugunda-bulunan-isler-icin-yeni-birim-fiyat-duzen.. http://kamubis.com/decisions/JudicialDecision/61885214-e2dc-40ec-a455-906bcd6b5e3a/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/e4e8a177-28ae-43ad-b472-9593c2a2a6f2/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/e94a8c0f-624e-4af0-9d45-f124694a6752/hukumden-once-tahsilat-242-sayili-ek-ilamin-12.-maddesiyle-yuklenimindeki-yapimi-isinde-b.. http://kamubis.com/decisions/JudicialDecision/a8536dd8-26fc-49cd-ae57-b86b6e6c4873/yapim-isinde-yeni-birim-fiyat-olusturulurken-yeni-malzemenin-piyasa-fiyati-aynen-alinirken-vazgec.. http://kamubis.com/decisions/JudicialDecision/e1fdb3a6-fe37-4899-9376-82690a311b50/konu-zabita-mudurlugune-atamasi-yapilan-atamanin-yonetmelige-aykiri-olarak-yapilmasi.-4-sayili-ila.. http://kamubis.com/decisions/JudicialDecision/4833baeb-30ef-4f6c-a34b-ceb3e22f7f21/konu-sure-asimi.-sayistay-5.-dairesince-duzenlenen-118-sayili-ilamin-2nci-maddesinde-tavan-tutari.. http://kamubis.com/decisions/JudicialDecision/811794fe-dd72-40cf-b233-0022c565df0a/konu-tasarruf-tedbirleri-genelgesi-hukmune-aykiri-sekilde-cesitli-donemlerde-temsil-ve-tanitma-gide.. http://kamubis.com/decisions/JudicialDecision/e3770362-106a-4e69-99b6-c442f6f5d1fd/konu-sure-asimi.-sayistay-5.-dairesince-duzenlenen-118-sayili-ilamin-29uncu-maddesinde-tavan-tuta.. http://kamubis.com/decisions/JudicialDecision/d0508233-ee58-4655-82d1-9435c6d7f5af/1-sorumlular-tarafindan-4-sayili-ilamin-1.2.3.4.9.-ve-10.-maddelerine-karsi-ortak-dilekce-ile-5.. http://kamubis.com/decisions/JudicialDecision/a673d115-fb5c-4392-80a2-b86acb34e83f/konu-itfaiye-teskilatinda-destek-personeli-olarak-calisan-kisilere-maktu-fazla-calisma-ucreti-odenm.. http://kamubis.com/decisions/JudicialDecision/1a43d705-aa50-480b-a1d5-64a07f6e335d/konu-peyzaj-mimarina-muhendis-odemelerin-yapilmasi.-4-sayili-ilamin-11.-maddesiyle-sorgu-konusu-y.. http://kamubis.com/decisions/JudicialDecision/4ac97066-43d4-42cf-b0e3-de69bf13168f/konu-ek-ozel-hizmet-tazminati.-7-4-sayili-ilamin-10.-maddesiyle-belediyenin-tekniker-kadrosunda-.. http://kamubis.com/decisions/JudicialDecision/c7014f6f-21a2-45ff-8540-48279ab1a774/konu-zabita-mudurlugu-ile-muhtarlik-isleri-mudurlugune-yapilan-atamanin-yonetmelige-aykiri-yapilmas.. http://kamubis.com/decisions/JudicialDecision/e84450d6-3612-47f3-a3f0-1ca1f9995f42/konu-ek-ozel-hizmet-tazminati.-6-4-sayili-ilamin-9.-maddesiyle-belediyenin-olcu-ayar-memuru-kadr.. http://kamubis.com/decisions/JudicialDecision/8c11953c-64c3-4828-8a33-c725154a6b2d/konu-ozel-hizmet-tazminatlarinin-hatali-oranlar-kullanilarak-hesaplanmasi.-1-108-sayili-ilamin-1.. http://kamubis.com/decisions/JudicialDecision/993cb207-2551-4313-845d-408a32894b2c/konu-memur-personele-yasal-ust-sinirin-uzerinde-sosyal-denge-tazminati-odenmesi.-3-108-sayili-ilam.. http://kamubis.com/decisions/JudicialDecision/435ad39a-e774-4461-af99-ea0fcdcd059f/konu-sozlesmeli-personele-yasal-ust-sinirin-uzerinde-sosyal-denge-tazminati-odenmesi.-4-108-sayil.. http://kamubis.com/decisions/JudicialDecision/2c59326d-eca5-4dd6-b325-df1394fc0bcd/konu-kadro-unvanlari-uyarinca-verilen-sorumluluk-zamlarinin-daha-dusuk-olmasi-gerekirken-toplu-soz.. http://kamubis.com/decisions/JudicialDecision/c5838b04-9e38-4312-a6a2-9d84b5b3dfe4/konu-yurtici-gecici-gorev-harcirahlari-kapsaminda-gundelikleriyle-ve-yol-masraflariyla-beraber-mev.. http://kamubis.com/decisions/JudicialDecision/cc381e35-9abe-4631-9c76-de873dbdac64/konu-harcirah-kanununa-gore-odenmesi-gereken-unsurlar-disinda-yiyecek-icecek-gibi-kisisel-harcamal.. http://kamubis.com/decisions/JudicialDecision/f41eabfd-dfe8-41c3-b172-558a8dd89510/konu-gecici-gorev-ile-gorevlendirilen-belediye-personelinin-yemek-bedellerinin-mevzuata-aykiri-bir-.. http://kamubis.com/decisions/JudicialDecision/3ad791f9-dff9-427d-8d2e-505d1553f72c/konu-yurtdisindaki-organizasyona-katilim-giderlerinin-belediye-butcesinden-karsilanmasi.-14-108-s.. http://kamubis.com/decisions/JudicialDecision/7ad49ce0-67a5-4b8b-8390-bc3fd00f2286/konu-4734-sayili-kanunun-3a-maddesi-istisna-hukmu-kapsaminda-bugday-tohumu-alimi-geregi-gorusuldu.. http://kamubis.com/decisions/JudicialDecision/46f662ba-f274-4a1c-bbcf-f6d64d133e25/konu-4734-sayili-kanunun-3a-maddesi-istisna-hukmu-kapsaminda-arpa-tohumu-alimi-geregi-gorusuldu-.. http://kamubis.com/decisions/JudicialDecision/64ff172c-f057-4398-b950-c3d62bdd1466/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-13-37-sayili-ilamin-14uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/215b6a2c-02ec-470e-8012-28299547f2f1/konu-memur-personele-yapilan-sosyal-denge-tazminati-sdt-odemelerinde-tavan-sinirin-asilmasi.-10.. http://kamubis.com/decisions/JudicialDecision/6799b037-cb36-4669-89e2-bd7bd5fa3092/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-1-37-sayili-ilamin-3uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/c6db0b1f-5b1b-4d83-aeee-4553c5fe260f/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-2-37-sayili-ilamin-4uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/201c28fc-28ba-48e1-aa41-7cd967b9f521/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-3-37-sayili-ilamin-5inci-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/507fb865-c599-4ba6-880e-c729213178d8/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-4-37-sayili-ilamin-6nci-maddesi-ile-b.. http://kamubis.com/decisions/JudicialDecision/5a91f5e3-7182-4952-ad9e-3ab0e3258d06/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-5-37-sayili-ilamin-7nci-maddesi-ile-b.. http://kamubis.com/decisions/JudicialDecision/88a353de-a3ee-48f7-868f-ab7116ee48b3/konu-istenen-deneyimde-olmayan-teknik-personel-icin-ceza-kesilmemesi-geregi-gorusuldu-2-37-sayil.. http://kamubis.com/decisions/JudicialDecision/afb72cad-d746-4181-8074-860bbc689595/konu-belediye-baskan-yardimcisi-gorevlendirme-geregi-gorusuldu-1-37-sayili-ilamin-26ainci-madd.. http://kamubis.com/decisions/JudicialDecision/c16d4b7f-f5a8-41bb-ac35-4f4a2c01340d/konu-belediye-baskan-yardimcisi-gorevlendirme-geregi-gorusuldu-1-37-sayili-ilamin-26ainci-madd.. http://kamubis.com/decisions/JudicialDecision/94c817ef-eb84-4bb8-90ea-a45a042a0735/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-9-37-sayili-ilamin-11inci-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/3d844dfb-9e1a-4fdb-a0f5-39cfdb03f7e8/sorumlu-muhendis-37-sayili-ilamin-33-ve-34a-binci-maddelerindeki-tazmin-hukumleri-hakkinda-tem.. http://kamubis.com/decisions/JudicialDecision/291e4dfe-44cd-40e1-ae9d-41a3496363a6/konu-istenen-deneyimde-olmayan-teknik-personel-icin-ceza-kesilmemesi-geregi-gorusuldu-15-37-sayi.. http://kamubis.com/decisions/JudicialDecision/a4b5b186-c42a-46d4-b54f-4f2f2a888f00/konu-istenen-deneyimde-olmayan-teknik-personel-icin-ceza-kesilmemesi-geregi-gorusuldu-16-37-sayi.. http://kamubis.com/decisions/JudicialDecision/09b59b79-1abc-40e1-aa4d-758e09082864/konu-gecikme-cezasi-geregi-gorusuldu-17-37-sayili-ilamin-34binci-maddesi-ile-10.04.2018-tarih.. http://kamubis.com/decisions/JudicialDecision/5fd69324-6ddf-4f6a-9a5f-6111ef0edc0e/konu-danismanlik-hizmet-alimi-geregi-gorusuldu-37-sayili-ilamin-36nci-maddesi-ile-belediyesi.. http://kamubis.com/decisions/JudicialDecision/8136e8aa-f197-48da-8c6f-a57800acd51a/konu-yiyecek-yardimi-geregi-gorusuldu-1-37-sayili-ilamin-2nci-maddesi-ile-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/348f9d6a-6261-46af-b8a0-562aae2603da/konu-yiyecek-yardimi-geregi-gorusuldu-1-37-sayili-ilamin-2nci-maddesi-ile-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/abdfa1ca-3309-4e69-bd62-95d5c40a206f/konu-yiyecek-yardimi-geregi-gorusuldu-1-37-sayili-ilamin-2nci-maddesi-ile-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/56f00a1a-4471-45f5-a7fd-8a16007244e5/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-2-37-sayili-ilamin-13uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/5a94736a-5ce3-456a-9edb-a4c2303b8c5c/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-12-37-sayili-ilamin-15inci-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/292a2f44-14f0-46d8-b8dd-9cfaf3453006/konu-danismanlik-hizmet-alimi-geregi-gorusuldu-4-37-sayili-ilamin-36nci-maddesi-ile-verilen-t.. http://kamubis.com/decisions/JudicialDecision/7c99ec6f-d4c7-4ede-9698-a3459d70a955/konu-istenen-deneyimde-olmayan-teknik-personel-icin-ceza-kesilmemesi-geregi-gorusuldu-37-sayili-.. http://kamubis.com/decisions/JudicialDecision/54c4e79c-f1af-49a7-8748-2aef504147d3/konu-istenen-deneyimde-olmayan-teknik-personel-icin-ceza-kesilmemesi-geregi-gorusuldu-1-37-sayil.. http://kamubis.com/decisions/JudicialDecision/3a699ec6-109d-4819-8f0e-ed391ee57f59/konu-istenen-deneyimde-olmayan-teknik-personel-icin-ceza-kesilmemesi-geregi-gorusuldu-2-37-sayil.. http://kamubis.com/decisions/JudicialDecision/1ecf1c94-cadd-4740-88a1-8e5edc4f2de5/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-9-37-sayili-ilamin-10uncu-maddesiyle-.. http://kamubis.com/decisions/JudicialDecision/d706bccd-0c4e-4340-924d-cee823b074e5/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-12-37-sayili-ilamin-13uncu-maddesiyle-.. http://kamubis.com/decisions/JudicialDecision/dd80e654-c83f-4c4d-9649-e24ac893acdb/konu-iscilere-yakacak-yardiminin-net-tutar-uzerinden-odenmesi-geregi-gorusuldu-15-37-sayili-ilam.. http://kamubis.com/decisions/JudicialDecision/5b27f668-96c1-4ebd-a73f-a0e8f2f38b75/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-37-sayili-ilamin-17nci-maddesi-ile-zabi.. http://kamubis.com/decisions/JudicialDecision/951e2833-f18a-485f-b068-fe2933024555/konu-yiyecek-yardimi-geregi-gorusuldu-1-37-sayili-ilamin-2nci-maddesi-ile-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/2fa818be-021d-4d89-9485-4a038668fe4e/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-14-37-sayili-ilamin-16nci-maddesi-ile-ve.. http://kamubis.com/decisions/JudicialDecision/ef5940b5-29bd-4b31-9f20-dd7dad24f9ba/konu-belediye-baskan-yardimcisi-gorevlendirme-geregi-gorusuldu-1-37-sayili-ilamin-26ainci-madd.. http://kamubis.com/decisions/JudicialDecision/04fa5c1b-f7b4-4ff3-a1e4-b8a8d5b4b037/konu-belediye-baskan-vekili-gorevlendirme-geregi-gorusuldu-2-37-sayili-ilamin-26binci-maddesi-.. http://kamubis.com/decisions/JudicialDecision/71997e3c-8d26-4b73-9f37-7efe14084dc3/konu-belediye-alacaginin-sulh-ile-feragati-geregi-gorusuldu-3-37-sayili-ilamin-30uncu-maddesi-i.. http://kamubis.com/decisions/JudicialDecision/7ba1529a-91ed-4011-82cc-55c78f917091/konu-yiyecek-yardimi-geregi-gorusuldu-1-37-sayili-ilamin-2nci-maddesi-ile-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/8deefcd8-5a63-4628-b2ae-361c3aa79e13/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-2-37-sayili-ilamin-3uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/7f81fa1a-5f20-44b4-b53e-2e279b1cb0d9/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-3-37-sayili-ilamin-4uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/9895ac9f-e597-450d-b685-b0375565991f/konu-gecikme-cezasi-geregi-gorusuldu-3-37-sayili-ilamin-34binci-maddesi-ile-...-tarihinde-i.. http://kamubis.com/decisions/JudicialDecision/8f111417-babb-472b-8255-a090b131641c/konu-gecikme-cezasi-geregi-gorusuldu-2-37-sayili-ilamin-34binci-maddesi-ile-verilen-tlnin-t.. http://kamubis.com/decisions/JudicialDecision/502beb2f-d312-4a5a-9fcd-2ef5479d0194/konu-zabita-personeli-maktu-fazla-calisma-ucreti-geregi-gorusuldu-37-sayili-ilamin-18inci-madde.. http://kamubis.com/decisions/JudicialDecision/16906264-1cd2-4fa9-96fd-bd702b7f32a0/konu-yiyecek-yardimi-geregi-gorusuldu-1-37-sayili-ilamin-2nci-maddesi-ile-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/02d025d6-30b2-43ed-943f-7fe5ec126ab1/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-2-37-sayili-ilamin-3uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/49e643cd-c273-421a-9091-6d2b166af32b/konu-belediye-baskan-vekili-gorevlendirme-geregi-gorusuldu-2-37-sayili-ilamin-26binci-maddesi-.. http://kamubis.com/decisions/JudicialDecision/3eb4cf9f-4547-4832-9a08-7c910cafc0a1/konu-yiyecek-yardimi-geregi-gorusuldu-1-37-sayili-ilamin-2nci-maddesi-ile-belediyesi-tarafin.. http://kamubis.com/decisions/JudicialDecision/429bd2e5-7f56-4c47-9fe0-24b9dfe7a239/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-4-37-sayili-ilamin-5inci-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/c78e1da4-07bc-45f8-a24b-4da7ff22ad3f/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-5-37-sayili-ilamin-6nci-maddesi-ile-b.. http://kamubis.com/decisions/JudicialDecision/24388ee0-f9e7-491e-a998-573cda6368e2/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-6-37-sayili-ilamin-7nci-maddesi-ile-b.. http://kamubis.com/decisions/JudicialDecision/54d8fdaf-658e-4dc8-a734-bf39d38d301c/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-7-37-sayili-ilamin-8inci-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/7ab0cf88-8ff0-4cab-8e8d-7e25fa42731a/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-8-37-sayili-ilamin-9uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/51ba593b-d026-4e63-88b7-32df94208379/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-9-37-sayili-ilamin-10uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/f48a1311-bc43-4bde-a382-d011e2cb890e/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-10-37-sayili-ilamin-11inci-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/64b46e70-521c-4689-9003-23584daefa1c/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-11-37-sayili-ilamin-14uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/d60887d5-7076-48d7-8fc7-4df02480d064/konu-belediye-alacaginin-sulh-ile-feragati-geregi-gorusuldu-3-37-sayili-ilamin-30uncu-maddesi-i.. http://kamubis.com/decisions/JudicialDecision/440795d1-ed07-45d1-a929-f92348959071/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-6-37-sayili-ilamin-8inci-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/94e2bc64-783e-48a7-81ba-7470ec2401cd/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-7-37-sayili-ilamin-9uncu-maddesi-ile-.. http://kamubis.com/decisions/JudicialDecision/745b3e43-496d-48f1-bdf6-8010699d40eb/konu-mevzuata-aykiri-personel-atamasi-geregi-gorusuldu-8-37-sayili-ilamin-10uncu-maddesi-ile-..