Tavisuflebis instituti, 2007
Tavisuflebis instituti, 2007
Tavisuflebis instituti, 2007
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larulad unda xorcieldebodes sabanko angariSis kontroli, xolo<br />
qviTrebis miRebisa da maTi aRricxvis funqciebi naTlad unda iyos<br />
gamijnuli.<br />
radgan TanamSromelTa xelfasebi skolis biujetis daaxloebiT<br />
60-80%-s Seadgens, aucilebelia, arsebobdes xelfasebis gacemis<br />
kontrolis efeqturi sistema. es sistema unda akontrolebdes TanamSromelTa<br />
mier xelfasis zusti odenobiT aRebas da maT damowmebas<br />
pasuxismgebeli piris mier, aseve saxelfaso xarjebis sabuRaltro<br />
wignSi sworad aRricxvas.<br />
Sida kontroli Seexeba Sesyidvebsac. skolam unda uzrunvelyos<br />
Sesyidvebis procesis gamWvirvaloba da efeqturi organizeba (ixileT<br />
momdevno nawili Sesyidvebis Sesaxeb). Sida safinanso kontrolma<br />
unda uzrunvelyos skolis daculoba yovelgvari TaRliTuri<br />
garigebebisa da rogorc ganzrax, ise gaufrTxileblobiT Cadenili<br />
Secdomebisgan.<br />
naRdi fuli aseve mimzidveli wyaroa TaRliTebisaTvis; amdenad,<br />
aucilebelia, arsebobdes kontroli skolaSi Senaxuli naRdi fulis<br />
usafrTxoebaze. garda amisa, skolaSi Senaxuli naRdi fuli ar unda<br />
moxmardes personalur xarjebs. amisaTvis aucilebelia, arsebobdes<br />
naRdi fulis gamoyenebaze specialuri nebarTvebis sistema, xolo<br />
masTan dakavSirebuli finansuri operaciebi mkacrad unda aRiricxebodes.<br />
sxva SemTxvevebis msgavsad, aqac aucilebelia, moqmedebdes<br />
funqciebis gamijvnis principi. ar SeiZleba erT pirovnebas evalebodes<br />
naRdi fulis gacemaze nebarTvis gacema, am Tanxis gamoyeneba da<br />
misi aRricxva.<br />
dabolos, sameurveo sabWos valdebulebaa, uzrunvelyos finansuri<br />
procedurebis werilobiTi ganmartebis arseboba. es werilobiTi<br />
dokumentacia sajaro da xelmisawvdomi unda iyos yvelasaTvis.<br />
skola valdebulia, Seinaxos safinanso aRricxvisa da sxva finansuri<br />
dokumentebi kanonmdeblobaSi miTiTebuli da adgilobrivi ganaTlebis<br />
organoebis mier gansazRvruli vadiT.<br />
100<br />
nawili 5. Sesyidvebi<br />
5.1 Sesyidvebis ZiriTadi principebi<br />
rogorc ukve aRiniSna, skola sajaro Tanxebis mniSvnelovan nawils<br />
gankargavs, amitom gansakuTrebiT mniSvnelovania, rom am Tanxe-
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