administraciul da sxva kategoriis saqmeebze # 10 (lurji) t!b!h!b!e!b!t ...
administraciul da sxva kategoriis saqmeebze # 10 (lurji) t!b!h!b!e!b!t ...
administraciul da sxva kategoriis saqmeebze # 10 (lurji) t!b!h!b!e!b!t ...
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quTaisis saqalaqo sasamarTlos 2005w. 7 Tebervlis ga<strong>da</strong>wyvetilebiT i/m `anzor<br />
avalianis~ sarCeli <strong>da</strong>kmayofil<strong>da</strong> _ i/m `anzor avalians~ 33060 larze ga<strong>da</strong>xdili dRg-s<br />
CaTvlebi ganxorcielebulad CaeTvala, xolo 25885 lari sauravis ga<strong>da</strong>xdisagan<br />
ganTavisufl<strong>da</strong>.<br />
aRniSnuli ga<strong>da</strong>wyvetileba quTaisis saga<strong>da</strong>saxado inspeqciam saapelacio wesiT gaasaCivra<br />
<strong>da</strong> gasaCivrebuli ga<strong>da</strong>wyvetilebis gauqmeba <strong>da</strong> axali ga<strong>da</strong>wyvetilebiT sarCelis<br />
<strong>da</strong>kmayofilebaze uaris Tqma moiTxova.<br />
quTaisis saolqo sasamarTlos <strong>administraciul</strong>i samarTlisa <strong>da</strong> saga<strong>da</strong>saxado saqmeTa<br />
saapelacio palatis 2005w. 22 martis ganCinebiT saqmeSi mesame pirebad Sps `jeka~, Sps<br />
`kavkasionis~ qobuleTis filiali, Sps `imperiali 2000~, Sps `lomi~, i/m `T. bolqvaZe~,<br />
i/m `i. bolqvaZe~, i/m `d. abulaZe~, ss `quTgazi~, Sps `baTumis savaWro baza~, baTumis<br />
saga<strong>da</strong>saxado inspeqcia <strong>da</strong> finansTa saministros saga<strong>da</strong>saxado departamenti Caebnen.<br />
quTaisis saolqo sasamarTlos <strong>administraciul</strong>i samarTlisa <strong>da</strong> saga<strong>da</strong>saxado saqmeTa<br />
saapelacio palatis 2005w. 4 aprilis ganCinebiT quTaisis saga<strong>da</strong>saxado inspeqciis<br />
saapelacio saCivari ar <strong>da</strong>kmayofil<strong>da</strong>; ucvlelad <strong>da</strong>rCa quTaisis saqalaqo sasamarTlos<br />
2005w. 7 Tebervlis ga<strong>da</strong>wyvetileba.<br />
saapelacio sasamarTlom ga<strong>da</strong>wyvetileba Semdeg garemoebebze <strong>da</strong>afuZna:<br />
sasamarTlom miuTiTa, rom saga<strong>da</strong>saxado kodeqsis 114-e muxlis pirveli nawilis Tanaxmad,<br />
dRg-s CaTvlas saqarTvelos biujetSi ga<strong>da</strong>xdili dRg-s Tanxa eqvemdebarebo<strong>da</strong>. saqmeSi<br />
arsebuli baTumis saga<strong>da</strong>saxado inspeqciis cnobebiT ki i/m `anzor avalianisTvis~<br />
miwodebul saqonelze mimwodeblebs dRg ga<strong>da</strong>xdili hqon<strong>da</strong>T.<br />
sasamarTlom aseve ganmarta, rom `sabiujeti sistemisa <strong>da</strong> sabiujeto uflebamosilebaTa<br />
Sesaxeb~ kanonis me-6 muxlis Tanaxmad, saqarTvelos sabiujeto sistema moicav<strong>da</strong><br />
saqarTvelos saxelmwifo biujets, afxazeTisa <strong>da</strong> aWaris a/r biujetebsa <strong>da</strong> saqarTvelis<br />
<strong>sxva</strong> teritoriuli erTeulebis biujetebs. amdenad, sasamarTlom saqmis masalebze<br />
<strong>da</strong>yrdnobiT <strong>da</strong>adgina, rom i/m `anzor avalians~ dRg-s aWaris a/r biujetSi SetaniT<br />
CaTvlebi ganxorcielebuli hqon<strong>da</strong>, xolo aWaris a/r biujeti<strong>da</strong>n iyo Tu ara saqarTvelis<br />
saxelmwifo xazinaSi sa<strong>da</strong>vo Tanxa, ga<strong>da</strong>ricxuli dRg-s CauTvlelobis safuZvels ar<br />
warmoadgen<strong>da</strong>.<br />
saapelacio sasamarTlos ga<strong>da</strong>wyvetileba quTaisis saga<strong>da</strong>saxado inspeqciam sakasacio wesiT<br />
gaasaCivra <strong>da</strong> gasaCivrebuli ganCinebis gauqmeba <strong>da</strong> axali ga<strong>da</strong>wyvetilebiT sarCelis<br />
<strong>da</strong>kmayofilebaze uaris Tqma moiTxova.<br />
kasatorma sarCelis <strong>da</strong>kmayofilebis arasakmaris safuZvlad miiCnia mimwodeblis mier dRgs<br />
deklarirebisa <strong>da</strong> biujetTan angariSsworebis Sesaxeb gacemuli cnobebi.<br />
kasatorma aRniSna, rom saapelacio sasamarTlom ar ga<strong>da</strong>amowma i/m `anzor avalianze~<br />
mimwodebelTa mier baTumis, qobuleTisa <strong>da</strong> xulos saga<strong>da</strong>saxado inspeqciebis mier<br />
gacemuli cnobebis (dRg-s saxelmwifo biujetSi Setanis Sesaxeb) siswore, yuradReba ar<br />
miaqcia mimwodeblisTvis kompensiciis Tanxebis ga<strong>da</strong>xdis dros, odenobas, ga<strong>da</strong>xdis<br />
dokumentebs, romlebic saga<strong>da</strong>saxado kodeqsis 68-e muxlisa <strong>da</strong> `mkacri aRricxvaangariSsworebis<br />
wesebis Sesaxeb~ saqarTvelos finansTa saministros 2000w. 24.04-s #50<br />
brZanebis Sesabamisad un<strong>da</strong> yofiliyo Sedgenili. kasatoris ganmartebiT, saapelacio<br />
sasamarTlom ar gamoiyena <strong>administraciul</strong>i saproceso kodeqsis me-4 <strong>da</strong> me-19 muxlebi,<br />
imis Taobaze, rom ssk-is <strong>10</strong>3-e muxliT miniWebuli uflebamosilebis gar<strong>da</strong> sasamarTlo<br />
uflebamosilia, sakuTari iniciativiTac Seagrovos faqtobrivi garemoebebi <strong>da</strong><br />
mtkicebulebebi.<br />
kasatorma aRniSna, rom saapelacio sasamarTlom aseve ar gamoiyena `saqarTvelos<br />
sabiujeto sistemisa <strong>da</strong> sabiujeto uflebamosilebaTa Sesaxeb~ kanonis 21-e <strong>da</strong> 30-e<br />
muxlebis moTxovnebi, riTac <strong>da</strong>arRvia ssk-is 393-e muxlis me-2 nawilis `a~ punqtis<br />
moTxovna.<br />
quTaisis saolqo sasamarTlos <strong>administraciul</strong>i samarTlisa <strong>da</strong> saga<strong>da</strong>saxado saqmeTa<br />
saapelacio palatis 2005w. 4 aprilis ganCineba sakasacio wesiT finansTa saministros<br />
saga<strong>da</strong>saxado departamentmac gaasaCivra.<br />
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