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Say\u0131\u015ftay Genel Kurulu Karar\u0131 (5189\/1 say\u0131l\u0131 Karar) (1)<\/strong><\/p>\n\u00dcst Y\u00f6neticiler<\/strong><\/p>\n\u00dcst y\u00f6neticilerin \u00f6zel Kanunlardan do\u011fan Say\u0131\u015ftaya kar\u015f\u0131 mali sorumluluklar\u0131 olabilece\u011fi gibi, m\u00fcnferit bir olayda sorumluluklar\u0131na h\u00fckmedilmeleri de gerekebilir. Bu husus, meselenin Say\u0131\u015ftay yarg\u0131s\u0131nda g\u00f6r\u00fc\u015f\u00fclmesi s\u0131ras\u0131nda h\u00fckme ba\u011flanacak bir konudur.<\/p>\n
Dolay\u0131s\u0131yla bu a\u015famada bir genelleme yaparak \u00fcst y\u00f6neticilerin, i\u015flemlerin hukuka uygun olarak y\u00fcr\u00fct\u00fclmesinden sorumlu olacaklar\u0131 ya da olmayacaklar\u0131 y\u00f6n\u00fcnde bir g\u00f6r\u00fc\u015f belirtilmesi uygun bulunmamaktad\u0131r.<\/p>\n
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Harcama Yetkilileri-I<\/strong><\/p>\na) Harcama Yetkililerinin Genel Sorumlulu\u011fu<\/p>\n
Harcama yetkililerinin, harcama talimatlar\u0131n\u0131n ve buna konu olan harcamalar\u0131n b\u00fct\u00e7e ilke ve esaslar\u0131na, kanun, t\u00fcz\u00fck ve y\u00f6netmelikler ile di\u011fer mevzuata uygunlu\u011fundan sorumlu olduklar\u0131na oybirli\u011fiyle,<\/p>\n
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Harcama Yetkilileri-II<\/strong><\/p>\nb) Kurul, Komite veya Komisyon \u00dcyelerinin Harcama Yetkisinden Do\u011fan Sorumlulu\u011fu<\/p>\n
Kanunlar\u0131n verdi\u011fi yetkiye istinaden y\u00f6netim kurulu, icra komitesi, enc\u00fcmen gibi adlarla te\u015fkil edilen y\u00f6netim organlar\u0131n\u0131n karar\u0131, harcama talimat\u0131n\u0131n ta\u015f\u0131mas\u0131 gereken unsurlar\u0131 ta\u015f\u0131yor ve kurul, komisyon, komite harcama s\u00fcrecinde yer al\u0131yorsa, harcama yetkisinden do\u011fan sorumlulu\u011fun y\u00f6netim kurulu, icra komitesi, komisyon ve benzeri kurul, komite veya komisyona ait olaca\u011f\u0131na,<\/p>\n
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Y\u00f6netim kurulu, icra komitesi, enc\u00fcmen gibi adlarla te\u015fkil edilen y\u00f6netim organlar\u0131n\u0131n karar\u0131,\u00a0 harcama talimat\u0131n\u0131n ta\u015f\u0131mas\u0131 gereken unsurlar\u0131 ta\u015f\u0131yor, ancak kurul, komisyon, komite harcama s\u00fcrecinde yer alm\u0131yorsa, y\u00f6netim kurulu, icra komitesi, komisyon ve benzeri kurul veya komitenin sadece harcama talimat\u0131n\u0131n kanun, t\u00fcz\u00fck ve y\u00f6netmeliklere uygun olmas\u0131ndan sorumlu olaca\u011f\u0131na,<\/p>\n
Y\u00f6netim kurulu, icra komitesi, enc\u00fcmen gibi adlarla te\u015fkil edilen y\u00f6netim organlar\u0131n\u0131n karar\u0131 bir giderin yap\u0131lmas\u0131 i\u00e7in harcama yetkilisine izin verme \u015feklinde d\u00fczenlenmi\u015f ise, bu halde kurul, komisyon veya komitenin harcamaya izin veren karar\u0131n kanun, t\u00fcz\u00fck ve y\u00f6netmeli\u011fe uygun olmas\u0131yla s\u0131n\u0131rl\u0131 olarak sorumlu olaca\u011f\u0131na, \u00e7o\u011funlukla,<\/p>\n
\u00a0Harcama Yetkilileri-III<\/strong><\/p>\nc) Harcama Yetkisinin Devri Halinde Sorumluluk<\/p>\n
Harcama yetkisinin devredilmesi, yetkiyi devredenin idari sorumlulu\u011funu kald\u0131rmamakla birlikte, yetkiyi devreden harcama yetkilisinin mal\u00ee sorumlulu\u011funu ortadan kald\u0131rmaktad\u0131r. Bu nedenlerle, harcama talimat\u0131n\u0131n kullan\u0131lmas\u0131ndan do\u011fan sorumlulu\u011fun, harcama yetkisinin devredildi\u011fi g\u00f6revliye ait olmas\u0131 gerekti\u011fine \u00e7o\u011funlukla,<\/p>\n
\u00a0Harcama Yetkilileri-IV<\/strong><\/p>\nd) G\u00f6rev Ayr\u0131l\u0131\u011f\u0131 Nedeniyle Yetki Devrinde Harcama Yetkisinden Do\u011fan Sorumluluk<\/p>\n
Mevzuatta yer alan baz\u0131 h\u00fck\u00fcmler nedeniyle kamu idareleri aras\u0131nda veya idarenin de\u011fi\u015fik birimleri aras\u0131nda i\u015f ve hizmet ili\u015fkisine ba\u011fl\u0131 olarak yap\u0131lan \u00f6denek aktarmalar\u0131nda, harcama yetkisinden do\u011fan sorumlulu\u011fun, \u00f6denek aktar\u0131lan birimin en \u00fcst y\u00f6neticisine ait oldu\u011funa oybirli\u011fiyle,<\/p>\n
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Harcama Yetkilileri-V<\/strong><\/p>\ne) Vek\u00e2let G\u00f6revi Nedeniyle Yetki Devrinde Harcama Yetkisinden Do\u011fan Sorumluluk<\/p>\n
Harcama yetkilisinin yerine, mevzuat\u0131nda \u00f6ng\u00f6r\u00fclen usullere uygun olarak vek\u00e2leten atanan g\u00f6revlinin, vek\u00e2let etti\u011fi g\u00f6reve ait harcama yetkisini kullanmas\u0131ndan do\u011fan sorumlulu\u011fun bu g\u00f6revi vek\u00e2leten y\u00fcr\u00fcten g\u00f6revliye ait oldu\u011funa oybirli\u011fiyle,<\/p>\n
\u00a0Ger\u00e7ekle\u015ftirme G\u00f6revlileri – I<\/strong><\/p>\na) \u00d6deme Emri Belgesini D\u00fczenlemekle G\u00f6revlendirilen Ger\u00e7ekle\u015ftirme G\u00f6revlisinin Sorumlulu\u011fu<\/p>\n
Asl\u00ee bir ger\u00e7ekle\u015ftirme belgesi olan \u00f6deme emri belgesini d\u00fczenleyen s\u0131fat\u0131yla imzalayan ger\u00e7ekle\u015ftirme g\u00f6revlisinin, d\u00fczenledi\u011fi belge ile birlikte harcama s\u00fcrecindeki di\u011fer belgelerin do\u011frulu\u011fundan ve mevzuata uygunlu\u011fundan harcama yetkilisi ile birlikte sorumlu tutulmas\u0131 gerekti\u011fine \u00e7o\u011funlukla,<\/p>\n
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Ger\u00e7ekle\u015ftirme G\u00f6revlileri – II<\/strong><\/p>\nb) \u00d6deme Emri Belgesine Eklenmesi Gereken Taahh\u00fct ve Tahakkuk Belgelerine \u0130li\u015fkin Sorumluluk<\/p>\n
\u00d6deme emri belgesine eklenmesi gereken taahh\u00fct ve tahakkuk i\u015flemlerine ili\u015fkin fatura, beyanname, tutanak gibi ger\u00e7ekle\u015ftirme belgelerini d\u00fczenleyen veya bu belgeleri kabul eden ger\u00e7ekle\u015ftirme g\u00f6revlilerinin, bu g\u00f6revleriyle ilgili olarak yapmalar\u0131 gereken i\u015f ve i\u015flemlerle s\u0131n\u0131rl\u0131 olarak harcama yetkilisiyle birlikte sorumlu tutulmalar\u0131 gerekti\u011fine \u00e7o\u011funlukla,<\/p>\n
\u00a0Ger\u00e7ekle\u015ftirme G\u00f6revlileri – III<\/strong><\/p>\nc) Kurul, Komisyon veya Benzeri Bir Organca D\u00fczenlenen Ger\u00e7ekle\u015ftirme Belgelerinde Sorumluluk<\/p>\n
Mevzuat\u0131na g\u00f6re olu\u015fturulan kurul, komisyon veya benzeri bir organ taraf\u0131ndan d\u00fczenlenen ke\u015fif, rapor, tutanak, karar veya \u00f6demeye esas benzeri belgelerden do\u011facak sorumlulu\u011fa, i\u015flemi ger\u00e7ekle\u015ftiren ve bu belgeyi d\u00fczenleyip imzalayan kurul \u00fcyelerinin de dahil edilmeleri ve bu i\u015flem nedeniyle harcama yetkilisiyle birlikte sorumlu tutulmalar\u0131 gerekti\u011fine \u00e7o\u011funlukla,<\/p>\n<\/div>\n
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Ger\u00e7ekle\u015ftirme G\u00f6revlileri – IV<\/strong><\/p>\nd) Elektronik Ortamda Olu\u015fturulan Ortak Veri Taban\u0131na Bilgi Giri\u015fine Esas Olacak Belgelere \u0130li\u015fkin Sorumluluk<\/p>\n
Elektronik ortamda olu\u015fturulan veri taban\u0131ndan yararlan\u0131larak yap\u0131lacak harcamalarda, sisteme girilecek verilerin bulundu\u011fu belgeleri d\u00fczenleyen ve imzalayan g\u00f6revlilerin, bu i\u015flemle ilgili ger\u00e7ekle\u015ftirme g\u00f6revlisi olarak kabul edilmesi ve yapt\u0131\u011f\u0131 i\u015flemlerden harcama yetkilisi ve sorumlulu\u011fu bulunan di\u011fer ger\u00e7ekle\u015ftirme g\u00f6revlileriyle birlikte sorumlu tutulmalar\u0131 gerekti\u011fine \u00e7o\u011funlukla,<\/p>\n
\u00a0Muhasebe Yetkilisinin G\u00f6rev ve Sorumluluklar\u0131\u00a0 – I<\/strong><\/p>\na) Muhasebe Yetkilisinin \u0130mza Kontrol G\u00f6rev ve Sorumlulu\u011fu<\/p>\n
\u00d6deme a\u015famas\u0131nda, \u00f6deme emri belgesi \u00fczerinde harcama yetkilisi ve ger\u00e7ekle\u015ftirme g\u00f6revlisinin imzalar\u0131 olmakla birlikte, \u00f6deme emri belgesi eki belgeler \u00fczerinde herhangi bir imza eksi\u011fi varsa muhasebe yetkilisinin, \u00f6deme emri belgesi \u00fczerinde imzas\u0131 bulunan harcama yetkilisi ve ger\u00e7ekle\u015ftirme g\u00f6revlisiyle birlikte sorumlu tutulmas\u0131 gerekti\u011fine,<\/p>\n<\/div>\n
\u00a0Muhasebe Yetkilisinin G\u00f6rev ve Sorumluluklar\u0131\u00a0 – I<\/strong><\/p>\na)Muhasebe Yetkilisinin \u0130mza Kontrol G\u00f6rev ve Sorumlulu\u011fu<\/p>\n
\u00d6deme emri belgesi \u00fczerinde harcama yetkilisi veya ger\u00e7ekle\u015ftirme g\u00f6revlisinden sadece birinin imzas\u0131 varsa, muhasebe yetkilisinin, imzas\u0131 bulunan g\u00f6revliyle birlikte sorumlu tutulmas\u0131 gerekti\u011fine,<\/p>\n
\u00d6deme emri belgesi \u00fczerinde harcama yetkilisi ve ger\u00e7ekle\u015ftirme g\u00f6revlisinin imzalar\u0131 yoksa muhasebe yetkilisinin, tek ba\u015f\u0131na sorumlu tutulmas\u0131 gerekti\u011fine \u00e7o\u011funlukla,<\/p>\n
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Muhasebe Yetkilisinin G\u00f6rev ve Sorumluluklar\u0131 – II<\/strong><\/p>\nb) \u00d6demeye Esas Belgelerin Eksikli\u011fi ve Maddi Hata Bulunmas\u0131 Durumunda Sorumluluk<\/p>\n
\u00d6demeye esas te\u015fkil etme niteli\u011fi bulunan, fakat gider evrak\u0131 aras\u0131nda yer almayan bir belge nedeniyle ortaya \u00e7\u0131kan kamu zarar\u0131 ile giderin taahh\u00fct ve tahakkuk a\u015famalar\u0131na ait olup \u00e7e\u015fitli ger\u00e7ekle\u015ftirme g\u00f6revlilerinin kendi yasal g\u00f6revleri \u00e7er\u00e7evesinde d\u00fczenledikleri ve imzalad\u0131klar\u0131 belgelerdeki a\u00e7\u0131k ve kolayca g\u00f6r\u00fclebilen ve yorum gerektirmeyen maddi hatalardan muhasebe yetkilisinin, harcama yetkilisi ve ger\u00e7ekle\u015ftirme g\u00f6revlisiyle birlikte sorumlu tutulmas\u0131 gerekti\u011fine, hatan\u0131n bariz olup olmad\u0131\u011f\u0131 hususunun ise yarg\u0131 dairelerince kararla\u015ft\u0131r\u0131lacak bir husus oldu\u011funa \u00e7o\u011funlukla,<\/p>\n
\u00a0Muhasebe Yetkilisinin G\u00f6rev ve Sorumluluklar\u0131 – III<\/strong><\/p>\nc)Muhasebe Yetkilisinin Gideri Hak Sahibine \u00d6demesi Konusunda;<\/p>\n
Hak sahibi olmayan ki\u015filere \u00f6deme yap\u0131lmas\u0131 nedeniyle ortaya \u00e7\u0131kan kamu zarar\u0131ndan, do\u011frudan ve tek ba\u015f\u0131na,<\/p>\n
d)Muhasebe Yetkilisinin Gelir ve Alacaklar\u0131 tahsil G\u00f6revi Konusunda;<\/p>\n
\u0130darelerce ilgili kanunlar\u0131na g\u00f6re tarh ve tahakkuk ettirilerek tahsil edilebilir hale gelmi\u015f kamu gelir ve alacaklar\u0131n\u0131n takip ve tahsil edilmesinden muhasebe yetkilisinin tek ba\u015f\u0131na,<\/p>\n
Sorumluluklar\u0131na karar verilmi\u015ftir.<\/p>\n
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Sonu\u00e7 ve De\u011ferlendirme<\/strong><\/p>\nSay\u0131\u015ftay ilamlar\u0131nda sadece sorumlular ad\u0131na tazmine h\u00fckmedilmesi ilgililerin geri \u00f6deme s\u00fcrecine dahil edilmemesi Kanun ve Y\u00f6netmelik ile uyu\u015fmamaktad\u0131r.<\/p>\n
Kamu zarar\u0131 ile ilgili Say\u0131\u015ftay taraf\u0131ndan ne karar verilirse verilsin, s\u00f6z konusu uyu\u015fmazl\u0131\u011fa icra safhas\u0131nda itiraz veya \u015fikayet yoluna gidildi\u011finde, adliye mahkemeleri Say\u0131\u015ftay ilam\u0131n\u0131 bir mahkeme karar\u0131 olarak g\u00f6rmedi\u011finden uyu\u015fmazl\u0131\u011f\u0131 kendi yapaca\u011f\u0131 de\u011ferlendirme ve inceleme ile \u00e7\u00f6zecektir.<\/p>\n
Ayr\u0131ca sorumlunun ilgiliye r\u00fccu edebilmesi i\u00e7in tazmin tutar\u0131n\u0131 \u00f6demesi gerekecektir. Bu tutar\u0131 \u00f6dedikten sonra a\u00e7\u0131lacak r\u00fccu davas\u0131nda adli mahkeme ortada bir fazla ve yersiz \u00f6deme olmad\u0131\u011f\u0131na karar verir ve r\u00fccu davas\u0131n\u0131 reddederse tazmin tutar\u0131 sorumlu kamu g\u00f6revlisi \u00fczerinde kalacakt\u0131r.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Kamu Zarar\u0131 Say\u0131\u015ftaya Kar\u015f\u0131 Sorumlu Olan G\u00f6revliler<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[458,459,457,460],"class_list":["post-829","post","type-post","status-publish","format-standard","hentry","category-memur","tag-gerceklestirme-gorevlisi","tag-harcama-yetkilisi","tag-kamu-zarari-sayistaya-karsi-sorumlu-olan-gorevliler","tag-muhasebe-yetkilisi"],"yoast_head":"\n
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