municipaluri qonebis formireba da gankargva - csrdg
municipaluri qonebis formireba da gankargva - csrdg
municipaluri qonebis formireba da gankargva - csrdg
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
sajaro samsaxuris Sesaxeb kanoni ar adgens premiis gacemis winapirobebs.<br />
Sesabamisad, <strong>da</strong>wesebulebis ufrosis ga<strong>da</strong>sawyvetia, Tu<br />
rogor <strong>da</strong>asabuTebs premiis gacemas. Tu premia gaicema wliuri <strong>da</strong>msaxurebis<br />
mixedviT, maSin SesaZlebelia premiis mimRebi piri iyos<br />
SvebulebaSi myofi a<strong>da</strong>miani. Tu premiis gacema xdeba konkretul periodSi<br />
TanamSromlis <strong>da</strong>msaxurebis mixedviT <strong>da</strong> konkretuli Tanam-<br />
Sromeli im periodSi imyofebo<strong>da</strong> SvebulebaSi, maSin ar arsebobs iuridiuli<br />
safuZveli aRniSnul TanamSromelze premiis gacemisaTvis.<br />
rogor xorcieldeba adgilobrivi TviTmmarTvelobis organoebis<br />
safinanso dokumentaciis auditoruli Semowmeba <strong>da</strong> arsebobs, Tu ara<br />
kanoniT gansazRvruli raime saxis SezRudvebi?<br />
TviTmmarTvelobis Sesaxeb saqarTvelos organuli kanonis 57<br />
muxlSi gansazRvrulia safinanso kontrolis Semdegi formebi: auditoruli<br />
Semowmeba <strong>da</strong> safinanso Semowmeba.<br />
amave muxlis mixedviT auditoruli Semowmeba ganmartebulia,<br />
rogorc: `adgilobrivi TviTmmarTvelobis organoebis safinanso<br />
dokumentaciis auditoruli Semowmeba, romelsac sakrebulos erTi<br />
mesamedis werilobiTi moTxovniT, ara umetes weliwadSi erTxel<br />
atarebs mowveuli auditori~.<br />
auditoris angariSi <strong>da</strong> Sesabamisi <strong>da</strong>skvna un<strong>da</strong> waredginos sakrebulos<br />
Tavmjdomares, romelic, Tavis mxriv, maT gaacnobs sakrebulos.<br />
auditoruli <strong>da</strong>skvna qveyndeba sajarod.<br />
arsebobs, Tu ara raime saxis CamonaTvali, sa<strong>da</strong>c gansazRvrulia<br />
erTgvarovani Sesyidvis saqoneli, momsaxureba <strong>da</strong> samuSaoebi?<br />
saxelmwifo Sesyidvebis saagentos Tavmjdomaris 2010 wlis 20<br />
seqtembris №7 brZanebiT ganisazRvra Sesyidvis obieqtebis erTgvarovnebis<br />
<strong>da</strong>dgenis wesi, sa<strong>da</strong>c gamoyofilia axali klasifikatoris<br />
45 ZiriTadi jgufi <strong>da</strong> <strong>da</strong>nayofebi (CPV kodi, romelic moicavs<br />
94000-ze met pozicias).<br />
zemoaRniSnuli wesis mizania Sesyidvis obieqtebis identifikacia,<br />
klasifikacia <strong>da</strong> Sesyidvis obieqtebis erTgvarovnebis <strong>da</strong>dgena<br />
saerTaSoriso organizaciebis mier miRebuli klasifikatoris gamoyenebiT,<br />
gamartivebuli Sesyidvis, gamartivebuli eleqtronuli tenderisa,<br />
eleqtronuli tenderisa <strong>da</strong> konsolidirebuli Sesyidvis<br />
SemTxvevebSi.<br />
saxelmwifo Sesyidvis saSualebis SerCevisas, kanonis moTxovnaTa<br />
<strong>da</strong>cvis uzrunvelsayofad, Sesyidvis obiqtebis erTgvarovneba ganisazRvreba<br />
aRniSnuli klasifikatoris <strong>da</strong>nayofebis Sesabamisad.<br />
ras gulisxmobs termini `<strong>da</strong>zustebuli biujeti~?<br />
sabiujeto kodeqsis mixedviT <strong>da</strong>zustebuli biujeti ganmartebulia,<br />
rogorc amave kodeqsis 31-e, 69-e <strong>da</strong> 92-e muxlebis safuZvelze<br />
koreqtirebuli biujeti. amave kodeqsis 69-e muxlSi - `adgilobrivi<br />
TviTmmarTveli erTeulis biujetis asignebebis ga<strong>da</strong>nawileba <strong>da</strong> cvlilebebi<br />
organizaciul klasifikaciaSi~ gansazRvrulia adgilobriv<br />
biujetebSi cvlilebebis ganxorcieleba.<br />
II<br />
adgilobrivi biujetireba <strong>da</strong> monitoringi<br />
101
Change language