{"id":58351,"date":"2012-07-06T00:00:37","date_gmt":"2012-07-05T21:00:37","guid":{"rendered":"http:\/\/www.korhanyilmaz.com\/?p=58351"},"modified":"2013-01-09T12:18:50","modified_gmt":"2013-01-09T10:18:50","slug":"torba-yasada-skandal-devlet-sayistay-denetiminden-nasil-kacirildi","status":"publish","type":"post","link":"http:\/\/www.korhanyilmaz.com\/?p=58351","title":{"rendered":"Torba yasada skandal; devlet Say\u0131\u015ftay denetiminden nas\u0131l ka\u00e7\u0131r\u0131ld\u0131?"},"content":{"rendered":"<div id=\"attachment_46163\" style=\"width: 94px\" class=\"wp-caption alignright\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-46163\" class=\" wp-image-46163 \" alt=\"Do\u011fan Ak\u0131n\" src=\"http:\/\/www.korhanyilmaz.com\/wp-content\/uploads\/2012\/01\/9107.jpg\" width=\"84\" height=\"84\" \/><p id=\"caption-attachment-46163\" class=\"wp-caption-text\">Do\u011fan Ak\u0131n<\/p><\/div>\n<p style=\"text-align: justify;\">Biliyorum; \u201cskandal\u201d, gazetecilik dilinde t\u00fcketilmi\u015f, yerli-yersiz kullan\u0131m nedeniyle pek itibar\u0131 kalmam\u0131\u015f bir s\u00f6zc\u00fck. \u00dcnlem i\u015fareti de \u00f6yle. Ancak ben anlataca\u011f\u0131m hik\u00e2ye i\u00e7in ne \u201cskandal\u201ddan ba\u015fka bir ifade bulabildim, ne de neredeyse her c\u00fcmlenin sonuna \u00fcnlemden ba\u015fka ekleyecek bir i\u015faret.<\/p>\n<p style=\"text-align: justify;\">S\u0131k\u0131c\u0131 uzunlukta bir hik\u00e2ye anlataca\u011f\u0131m size. Torbal\u0131-torbas\u0131z yasalardan, t\u00fcz\u00fcklerden, y\u00f6netmeliklerden, idari d\u00fczenlemelerden, denetimden s\u00f6z edece\u011fim. Ancak bilin ki, anlataca\u011f\u0131m, bu \u00fclkede ya\u015fayan herkesin hik\u00e2yesidir.<\/p>\n<p style=\"text-align: justify;\">Madem hik\u00e2ye s\u0131k\u0131c\u0131, \u00f6nce vakti olmayanlar i\u00e7in bir \u00f6zet yapal\u0131m.\u00a0<!--more--><\/p>\n<p style=\"text-align: justify;\"><strong>Tek c\u00fcmlelik bir \u00f6zet:<\/strong> TBMM, \u201cTBMM ad\u0131na\u201d devlet harcamalar\u0131n\u0131 denetleyen Say\u0131\u015ftay&#8217;\u0131n yetkilerini b\u00fcy\u00fck \u00f6l\u00e7\u00fcde budad\u0131!<\/p>\n<p style=\"text-align: justify;\"><strong>\u0130ki c\u00fcmlelik ikinci \u00f6zet:<\/strong> TBMM&#8217;nin; kendisinin, yani \u201cse\u00e7menler\u201din, yani \u201chalk\u201d\u0131n ad\u0131na yap\u0131lan devlet harcamalar\u0131 denetimini etkisiz hale getirmesi, evet, ilk bak\u0131\u015fta tuhaf geliyor. Ancak bu budamay\u0131; TBMM&#8217;ye h\u00e2kim olan \u00e7o\u011funlu\u011fun, yani y\u00fcr\u00fctme organ\u0131n\u0131n, yani Say\u0131\u015ftay&#8217;\u0131n denetledi\u011fi devleti y\u00f6neten iktidar\u0131n yapt\u0131\u011f\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda, durum anla\u015f\u0131l\u0131r oluyor.<\/p>\n<p style=\"text-align: justify;\"><strong>Be\u015f c\u00fcmlelik \u00fc\u00e7\u00fcnc\u00fc \u00f6zet:<\/strong> Yap\u0131lan de\u011fi\u015fikliklerle; <strong>1-<\/strong> Say\u0131\u015ftay&#8217;\u0131n, \u201cdenetledi\u011fi kamu kurumlar\u0131n\u0131n g\u00f6r\u00fc\u015flerine uymas\u0131\u201d emrediliyor! <strong>2-<\/strong>Say\u0131\u015ftay&#8217;\u0131n \u201ckamu idarelerinin mali tablolar\u0131n\u0131n do\u011frulu\u011fu ve g\u00fcvenilirli\u011finin tespiti ve i\u00e7 kontrol sistemlerini de\u011ferlendirmesi\u201d yetkisi kald\u0131r\u0131l\u0131yor! <strong>3-<\/strong> Say\u0131\u015ftay&#8217;a, \u201cdenetledi\u011fi kamu idareleriyle birlikte rapor haz\u0131rlamas\u0131\u201d buyuruluyor! <strong>4-<\/strong> Say\u0131\u015ftay Kanunu&#8217;na da ayk\u0131r\u0131 olarak, art\u0131k Say\u0131\u015ftay&#8217;\u0131n \u201ci\u015f ve i\u015flemlerin gereklili\u011fi, \u00f6l\u00e7\u00fcl\u00fcl\u00fc\u011f\u00fc, etkilili\u011fi, ekonomikli\u011fi, verimlili\u011fi ve benzeri gerek\u00e7elerle\u201d kamu idareleri hakk\u0131nda rapor d\u00fczenleyemeyece\u011fi h\u00fckme ba\u011flan\u0131yor. <strong>5-<\/strong> Say\u0131\u015ftay&#8217;a, bir kere mevzuata uygun buldu\u011fu bir i\u015flemi, ba\u015fka a\u00e7\u0131lardan daha sonra yapaca\u011f\u0131 incelemelerde \u201cmevzuata ayk\u0131r\u0131 bulamayaca\u011f\u0131\u201d talimat\u0131 veriliyor!<\/p>\n<p style=\"text-align: justify;\"><strong>&#8216;\u00c7uval&#8217; olmu\u015f bir torba yasa hik\u00e2yesi\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">Peki nas\u0131l oldu bu i\u015f?<\/p>\n<p style=\"text-align: justify;\">\u015eimdi; yine kamuoyunda pek tart\u0131\u015f\u0131lmadan, yine mahmur g\u00f6zleri a\u011f\u0131rlayan bir gecede TBMM&#8217;den ge\u00e7irilip imza i\u00e7in Cumhurba\u015fkan\u0131 Abdullah G\u00fcl&#8217;e g\u00f6nderilen torba yasaya saplanm\u0131\u015f bu hik\u00e2yeyi, vakti olanlar i\u00e7in ba\u015ftan alabiliriz.<\/p>\n<p style=\"text-align: justify;\">Malum, parlamentonun, birbiriyle hi\u00e7bir ilgisi bulunmayan onlarca konuyu i\u00e7ine doldurdu\u011fu kanunlara \u201ctorba yasa\u201d (veya torba kanun) diyoruz. \u201cTorba yasa\u201d elbette bu kanunlar\u0131n resm\u00ee ad\u0131 de\u011fil. Resm\u00ee adlar\u0131 genellikle \u201cBaz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d olan torba yasalar bazen \u201c\u00e7uval\u201da d\u00f6n\u00fcyor!<\/p>\n<p style=\"text-align: justify;\">\u00c7ar\u015famba gecesi de \u00f6yle oldu ve AKP milletvekillerince verilen teklifin ilk halinde 39 madde olan torba yasa, parlamentodan tam 94 madde olarak \u00e7\u0131kt\u0131! Linyit sahalar\u0131n\u0131n \u00f6zelle\u015ftirilmesinden s\u00fcr\u00fcc\u00fc belgelerine, yeni \u00f6\u011fretmen ve polis al\u0131mlar\u0131ndan adli sicil ve internet d\u00fczenlemelerine, 28 \u015eubat ma\u011fduru \u00f6\u011frencilerden Say\u0131\u015ftay&#8217;\u0131n yetkilerinin budanmas\u0131na kadar uzanan \u201c\u00e7uval yasa\u201dda ne ararsan\u0131z var yani.<\/p>\n<p style=\"text-align: justify;\"><strong>Say\u0131\u015ftay ne yapar?\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">Anayasa&#8217;da \u201cYarg\u0131\u201d ba\u015fl\u0131kl\u0131 \u201c\u00dc\u00e7\u00fcnc\u00fc B\u00f6l\u00fcm&#8217;de ve \u201cY\u00fcksek Mahkemeler\u201d ba\u015fl\u0131\u011f\u0131n\u0131n alt\u0131nda d\u00fczenlenen Say\u0131\u015ftay, TBMM ad\u0131na kamu idarelerini denetliyor. Anayasa&#8217;n\u0131n 160. maddesinde \u201cg\u00f6rev ve yetki\u201d tan\u0131m\u0131 yap\u0131lan b\u00f6l\u00fcm\u00fc birlikte okuyal\u0131m:<\/p>\n<p style=\"text-align: justify;\">\u201cSay\u0131\u015ftay, merkezi y\u00f6netim b\u00fct\u00e7esi kapsam\u0131ndaki kamu idareleri ile sosyal g\u00fcvenlik kurumlar\u0131n\u0131n b\u00fct\u00fcn gelir ve giderleri ile mallar\u0131n\u0131 T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi ad\u0131na denetlemek ve sorumlular\u0131n hesap ve i\u015flemlerini kesin h\u00fckme ba\u011flamak ve kanunlarla verilen inceleme, denetleme ve h\u00fckme ba\u011flama i\u015flerini yapmakla g\u00f6revlidir&#8230;\u201d<\/p>\n<p style=\"text-align: justify;\">Madde h\u00fckm\u00fc a\u00e7\u0131k; Say\u0131\u015ftay, se\u00e7menleri temsil eden parlamento ad\u0131na kamu kurum ve kurulu\u015flar\u0131 ile y\u00f6neticilerinin mali denetimini yap\u0131yor.<\/p>\n<p style=\"text-align: justify;\">Bu noktan\u0131n da alt\u0131n\u0131 \u00e7izdikten sonra \u00e7ar\u015famba gecesi parlamentodan ge\u00e7irilip Cumhurba\u015fkanl\u0131\u011f\u0131&#8217;na g\u00f6nderilen torba yasada Say\u0131\u015ftay&#8217;\u0131n yetkilerinin nas\u0131l budand\u0131\u011f\u0131na ge\u00e7ebiliriz.<\/p>\n<p style=\"text-align: justify;\"><strong>Yeni Say\u0131\u015ftay Kanunu 1,5 y\u0131l \u00f6nce \u00e7\u0131km\u0131\u015ft\u0131\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">Torba yasa ile parlamentodan \u00e7\u0131kal\u0131 daha iki y\u0131l bile olmam\u0131\u015f Say\u0131\u015ftay Kanunu&#8217;nda radikal de\u011fi\u015fiklikler yap\u0131ld\u0131. Oysa 6085 say\u0131l\u0131 Say\u0131\u015ftay Kanunu, TBMM&#8217;de 3 Aral\u0131k 2010&#8217;da kabul edimi\u015fi, 19 Aral\u0131k 2010&#8217;da Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015fti.<\/p>\n<p style=\"text-align: justify;\">1,5 y\u0131l \u00f6nceki Say\u0131\u015ftay Kanunu&#8217;nun yetki ve g\u00f6revi tan\u0131mlayan en \u00f6nemli h\u00fckm\u00fc, \u201cDenetimin Genel Esaslar\u0131\u201d ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131yan 35. maddede d\u00fczenlendi. Bu maddede Say\u0131\u015ftay denetimi \u201ckamu idarelerinin hesap, mali i\u015flem ve faaliyetleri ile i\u00e7 kontrol sistemlerinin incelenmesi ve kaynaklar\u0131n etkili, ekonomik, verimli ve hukuka uygun olarak kullan\u0131lmas\u0131n\u0131n de\u011ferlendirilmesidir\u201d ifadesiyle tan\u0131mland\u0131. Maddede, \u201cSay\u0131\u015ftay ve denet\u00e7iler denetim faaliyetini ba\u011f\u0131ms\u0131z ve tarafs\u0131z olarak y\u00fcr\u00fct\u00fcr. Say\u0131\u015ftay&#8217;a denetim g\u00f6revinin planlanmas\u0131, programlanmas\u0131 ve y\u00fcr\u00fct\u00fclmesinde talimat verilemez\u201d h\u00fckm\u00fc de yer ald\u0131.<\/p>\n<p style=\"text-align: justify;\"><strong>Mali tablo ve i\u00e7 kontrol denetimine makas\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">Torba yasada, i\u015fte 35. maddede tan\u0131mlanan Say\u0131\u015ftay&#8217;\u0131n denetim yetkisini, Anayasa&#8217;ya da ayk\u0131r\u0131 d\u00fc\u015fecek \u00f6l\u00e7\u00fcde budayan \u00e7ok \u00f6nemli bir de\u011fi\u015fiklik yap\u0131ld\u0131. De\u011fi\u015fikli\u011fin tam metnini a\u015fa\u011f\u0131daki linkte verece\u011fim. Ancak Say\u0131\u015ftay Kanunu&#8217;nun 35. maddesine eklenen be\u015f maddelik bir f\u0131kra ile yap\u0131lan yetki budamas\u0131n\u0131, Say\u0131\u015ftay Denet\u00e7ileri Derne\u011fi&#8217;nin g\u00f6r\u00fc\u015fleri do\u011frultusunda, \u015f\u00f6yle \u00f6zetleyebiliriz. Madde madde veriyorum, koyu dizilmi\u015f harfler bana aittir:<\/p>\n<p style=\"text-align: justify;\">&#8211; De\u011fi\u015fikli\u011fin \u201ca\u201d bendinde; \u201cD\u00fczenlilik denetimi, kamu idarelerinin gelir, gider ve mallar\u0131 ile bunlara ili\u015fkin mali nitelikteki t\u00fcm hesap ve i\u015flemlerinin kanunlara ve di\u011fer hukuki d\u00fczenlemelere uygun olup olmad\u0131\u011f\u0131n\u0131n tespitini kapsayacak \u015fekilde yap\u0131l\u0131r. S\u00f6z konusu hesap ve i\u015flemler d\u0131\u015f\u0131nda kalan di\u011fer hesap ve i\u015flemler ile di\u011fer faaliyetler d\u00fczenlilik denetimi kapsam\u0131nda de\u011ferlendirilemez\u201d deniliyor. Bu de\u011fi\u015fiklik, Say\u0131\u015ftay&#8217;\u0131n \u201ckamu idarelerinin mali tablolar\u0131n\u0131n do\u011frulu\u011fu ve g\u00fcvenilirli\u011finin tespiti ve i\u00e7 kontrol sistemlerinin de\u011ferlendirilmesi\u201d konusundaki yetkilerinin kald\u0131r\u0131lmas\u0131 anlam\u0131na geliyor.<\/p>\n<p style=\"text-align: justify;\"><strong>Denetlenen, denetleyene ortak ediliyor<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8211; Yine \u201ca\u201d bendinde \u201cyap\u0131lan denetimin kapsam\u0131na ili\u015fkin denetlenen kamu idaresi ile ortaya \u00e7\u0131kan g\u00f6r\u00fc\u015f farkl\u0131l\u0131klar\u0131n\u0131n nas\u0131l giderilece\u011fi hususu y\u00f6netmelikle d\u00fczenlenir\u201d deniliyor. Bu ifadeyle; Say\u0131\u015ftay&#8217;\u0131n denetim yetkisine, denetlenen kamu idaresinin m\u00fcdahale etmesinin \u00f6n\u00fc a\u00e7\u0131l\u0131yor. Bu h\u00fckm\u00fcn ayr\u0131ca, Say\u0131\u015ftay&#8217;\u0131n ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131na b\u00fcy\u00fck bir darbe vurdu\u011funu s\u00f6ylemeye gerek bile yok.<\/p>\n<p style=\"text-align: justify;\"><strong>Say\u0131\u015ftay Kanunu&#8217;na da ayk\u0131r\u0131 k\u0131s\u0131tlama\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8211; De\u011fi\u015fikli\u011fin \u201cb\u201d bendinde \u201ci\u015f ve i\u015flemlerin (\u2026) y\u00f6netsel bak\u0131mdan gereklili\u011fi, \u00f6l\u00e7\u00fcl\u00fcl\u00fc\u011f\u00fc, etkilili\u011fi, ekonomikli\u011fi, verimlili\u011fi ve benzeri gerek\u00e7elerle uygun bulunmad\u0131\u011f\u0131 y\u00f6n\u00fcnde g\u00f6r\u00fc\u015f ve \u00f6neri i\u00e7eren yerindelik denetimi say\u0131labilecek denetim raporu d\u00fczenlenemez\u201d deniliyor. Ancak hem Kamu Mali Y\u00f6netimi ve Kontrol Kanunu&#8217;nda (68. madde), hem de Say\u0131\u015ftay Kanunu&#8217;nda (7. madde) bu k\u0131s\u0131tlamaya ayk\u0131r\u0131 kesin h\u00fck\u00fcmler var. \u00d6rne\u011fin Say\u0131\u015ftay Kanunu&#8217;nun 7. maddesinde; \u201cHer t\u00fcrl\u00fc kamu kayna\u011f\u0131n\u0131n elde edilmesi ve kullan\u0131lmas\u0131nda g\u00f6revli ve yetkili olanlar; kaynaklar\u0131n etkili, ekonomik, verimli ve hukuka uygun olarak elde edilmesinden, kullan\u0131lmas\u0131ndan, muhasebele\u015ftirilmesinden, raporlanmas\u0131ndan ve k\u00f6t\u00fcye kullan\u0131lmamas\u0131 i\u00e7in gerekli \u00f6nlemlerin al\u0131nmas\u0131ndan sorumludur. Bu sorumlulu\u011fun yerine getirilip getirilmedi\u011fi T\u00fcrkiye B\u00fcy\u00fck Millet Meclisine sunulacak Say\u0131\u015ftay raporlar\u0131nda belirtilir\u201d h\u00fckm\u00fc bulunuyor.<\/p>\n<p style=\"text-align: justify;\"><strong>Denetleyen, denetledi\u011fi kurumun g\u00f6r\u00fc\u015f\u00fcne uyacak!<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8211; De\u011fi\u015fikli\u011fin \u201cc\u201d bendi de ilgin\u00e7. Bu bentte, aynen \u015fu ifade kullan\u0131l\u0131yor:<\/p>\n<p style=\"text-align: justify;\">\u201cYap\u0131lan denetimler sonucunda, ilgili kanunlar ile bunlara dayanarak \u00e7\u0131kar\u0131lan t\u00fcz\u00fck, kararname, y\u00f6netmelik ve ilgili kanunlarda uygulamay\u0131 y\u00f6nlendirmek \u00fczere yetkilendirilmi\u015f olan kamu idareleri taraf\u0131ndan yap\u0131lan d\u00fczenleme ve verilen g\u00f6r\u00fc\u015flere ayk\u0131r\u0131 denetim raporu d\u00fczenlenemez. Ancak, bu d\u00fczenlemelerin ilgili kanunlara ayk\u0131r\u0131 oldu\u011fu kanaatine var\u0131l\u0131r ve bu hususa Ba\u015fkanl\u0131k taraf\u0131ndan da i\u015ftirak edilir ise d\u00fczenlenen rapor Ba\u015fkanl\u0131k taraf\u0131ndan ilgili mercilere g\u00f6nderilir. \u0130lgili kamu idaresinin Say\u0131\u015ftay g\u00f6r\u00fc\u015f\u00fcne kat\u0131lmas\u0131 halinde ilgili d\u00fczenleme veya g\u00f6r\u00fc\u015f usul\u00fcne uygun olarak d\u00fczeltilir. \u0130lgili kamu idaresinin Say\u0131\u015ftay g\u00f6r\u00fc\u015f\u00fcne kat\u0131lmamas\u0131 halinde, Say\u0131\u015ftay taraf\u0131ndan g\u00f6revlendirilecek \u00fc\u00e7 uzman denet\u00e7i ile ilgili kamu idaresi taraf\u0131ndan g\u00f6revlendirilecek iki \u00fcyeden olu\u015facak komisyon taraf\u0131ndan d\u00fczenlenecek rapora g\u00f6re i\u015flem yap\u0131l\u0131r.\u201d<\/p>\n<p style=\"text-align: justify;\">&#8211; Denetimin i\u015flevine ve tabiat\u0131na bu kadar ayk\u0131r\u0131 bir d\u00fczenleme g\u00f6rd\u00fcn\u00fcz m\u00fc? De\u011fi\u015fikli\u011fe g\u00f6re, parlamento ad\u0131na denetim yapan Say\u0131\u015ftay&#8217;\u0131n raporlar\u0131nda, \u201c&#8230; denetlenen kamu idareleri taraf\u0131ndan yap\u0131lan d\u00fczenleme ve verilen g\u00f6r\u00fc\u015flere ayk\u0131r\u0131\u201d bulgulara yer verilemeyecek! Bu de\u011fi\u015fiklikle hukukun temel ve geleneksel kaynaklar\u0131 olan \u201cAnayasa, uluslararas\u0131 anla\u015fmalar, yasalar, t\u00fcz\u00fckler ve yasalara dayanan y\u00f6netmelikler\u201de g\u00f6r\u00fclmemi\u015f bir ek yap\u0131l\u0131yor. Kamu idarelerinin g\u00f6r\u00fc\u015flerini de \u201cyasa h\u00fckm\u00fc\u201d gibi kabul eden bu de\u011fi\u015fiklikle Say\u0131\u015ftay&#8217;a, \u201cdenetledi\u011fin kamu idareleri taraf\u0131ndan yap\u0131lan d\u00fczenlemeler ve verilen g\u00f6r\u00fc\u015flere de uyacaks\u0131n\u201d deniliyor!<\/p>\n<p style=\"text-align: justify;\"><strong>Denetleyen ile denetlenen ortak rapor haz\u0131rlayacak!\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8211; Peki kamu idarelerinin yapt\u0131\u011f\u0131 d\u00fczenlemeler ve verdi\u011fi g\u00f6r\u00fc\u015fler yasalara ayk\u0131r\u0131ysa ne olacak? Yine \u201cc\u201d bendine g\u00f6re Say\u0131\u015ftay yasalara ayk\u0131r\u0131l\u0131k bulur da, denetledi\u011fi kamu idaresi bu g\u00f6r\u00fc\u015fe kat\u0131lmazsa \u201cortak\u201d komisyon kurulacak. Ve son raporu denetlenen kamu idaresinin de iki \u00fcyesi bulunan bu komisyon haz\u0131rlayacak! Yani, kamu idarecilerine \u201chaz\u0131rlanmas\u0131na do\u011frudan m\u00fcdahale edecekleri bir rapor\u201d e\u015fli\u011finde parlamento ad\u0131na \u201chesap\u201d sorulacak! Daha do\u011frusu, b\u00f6ylece parlamento ad\u0131na hesap sorulmu\u015f san\u0131lacak.<\/p>\n<p style=\"text-align: justify;\"><strong>Bir kere yasaya uygun bulunan i\u015fe dokunulamaz\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8211; De\u011fi\u015fikli\u011fin \u201c\u00e7\u201d bendinde de iki \u00f6nemli \u015fey yap\u0131l\u0131yor. Birincisi; Say\u0131\u015ftay&#8217;\u0131n denetim raporlar\u0131nda \u201cmevzuata uygun bulunan tespitlerin de yer almas\u0131\u201d istenerek, alt\u0131ndan kalk\u0131lmas\u0131 zor bir ek i\u015f y\u00fck\u00fc yarat\u0131l\u0131yor. \u0130kincisi; buna ba\u011fl\u0131 olarak, bir kere mevzuata uygun bulunmu\u015f i\u015flerin, ilgili yasa de\u011fi\u015fmedik\u00e7e bir daha \u201cmevzuata ayk\u0131r\u0131 bulunamayaca\u011f\u0131\u201d belirtiliyor. Bu de\u011fi\u015fiklik; belli bir yasa h\u00fckm\u00fc kapsam\u0131nda denetlenip \u201cuygun\u201d bulunan bir idari i\u015flemin, daha sonra ba\u015fka bir yasa h\u00fckm\u00fc kapsam\u0131nda denetlenip \u201cmevzuata ayk\u0131r\u0131\u201d olarak rapor edilememesi anlam\u0131na geliyor!<\/p>\n<p style=\"text-align: justify;\"><strong>Denetim raporlar\u0131na tampon komisyonu\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8211; Gelelim de\u011fi\u015fikli\u011fin \u201cd\u201d bendine. Bu de\u011fi\u015fiklikle de, \u201ctaslak denetim raporlar\u0131n\u0131n Say\u0131\u015ftay Ba\u015fkanl\u0131\u011f\u0131&#8217;na sunulmadan \u00f6nce \u00fc\u00e7 uzman denet\u00e7i taraf\u0131ndan olu\u015fturulacak rapor de\u011ferlendirme komisyonu taraf\u0131ndan de\u011ferlendirilmesi\u201d h\u00fckme ba\u011flan\u0131yor. Bu de\u011fi\u015fiklik, denetimin ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131na do\u011frudan m\u00fcdahale anlam\u0131na geliyor. Zira, Say\u0131\u015ftay denetimi zaten \u201cekipler halinde\u201d yap\u0131l\u0131yor ve raporlar bu ekiplerin kararlar\u0131 do\u011frultusunda haz\u0131rlan\u0131yor. \u015eimdi bu raporlar i\u00e7in ayr\u0131 bir komisyon incelemesi getirilerek \u201cdenetim raporlar\u0131n\u0131n hi\u00e7bir etki alt\u0131nda kal\u0131nmadan haz\u0131rlanmas\u0131\u201d ilkesi zedeleniyor. B\u00f6ylece, \u00f6ng\u00f6r\u00fclen yeni komisyon raporu de\u011fi\u015ftirirse, denetimi yapan ekibin i\u00e7eri\u011fine kat\u0131lmad\u0131\u011f\u0131 raporlar haz\u0131rlanmas\u0131n\u0131n \u00f6n\u00fc a\u00e7\u0131l\u0131yor!<\/p>\n<p style=\"text-align: justify;\"><strong>Haz\u0131rlanan denetim raporlar\u0131 \u00e7\u00f6pe gidecek\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">Peki sonu\u00e7?<\/p>\n<p style=\"text-align: justify;\">Birinci sonu\u00e7 \u015fu; hi\u00e7bir hukuk devletinde g\u00f6r\u00fclemeyecek h\u00fck\u00fcmlerle parlamento ad\u0131na kamu idareleri ve idarecileri \u00fczerinde yap\u0131lan Say\u0131\u015ftay denetiminin kevgire d\u00f6nd\u00fcr\u00fclmesidir.<\/p>\n<p style=\"text-align: justify;\">\u0130kinci sonuca gelince&#8230; Aral\u0131k 2010&#8217;da y\u00fcr\u00fcrl\u00fc\u011fe giren ve t\u00fcz\u00fck, y\u00f6netmelik gibi ikincil mevzuat \u00e7al\u0131\u015fmalar\u0131 nedeniyle Aral\u0131k 2011&#8217;de tam anlam\u0131yla uygulanmaya ba\u015flanan yeni Say\u0131\u015ftay Kanunu do\u011frultusunda yakla\u015f\u0131k alt\u0131 ayd\u0131r haz\u0131rlanan raporlar\u0131n \u00e7\u00f6pe gitmesidir!<\/p>\n<p style=\"text-align: justify;\">Parlamento, yani se\u00e7menler, yani halk ad\u0131na yap\u0131lan denetimi ku\u015fa \u00e7eviren son de\u011fi\u015fikliklerle yok olacak o raporlarda neler var acaba?<\/p>\n<p style=\"text-align: justify;\">Bakal\u0131m, bu m\u0131zrak bu \u201c\u00e7uval\u201da s\u0131\u011facak m\u0131?<\/p>\n<p style=\"text-align: justify;\">Ne dersiniz; \u00e7ok mu \u00fcnlem i\u015fareti kulland\u0131m!<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/t24.com.tr\/yazi\/torba-yasada-skandal-devlet-sayistay-denetiminden-nasil-kacirildi\/5348\" target=\"_blank\">Kaynak : T24\u00a0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p id=\"caption-attachment-46163\" class=\"wp-caption-text\">Do\u011fan Ak\u0131n<\/p>\n<p style=\"text-align: justify;\">Biliyorum; \u201cskandal\u201d, gazetecilik dilinde t\u00fcketilmi\u015f, yerli-yersiz kullan\u0131m nedeniyle pek itibar\u0131 kalmam\u0131\u015f bir s\u00f6zc\u00fck. \u00dcnlem i\u015fareti de \u00f6yle. Ancak ben anlataca\u011f\u0131m hik\u00e2ye i\u00e7in ne \u201cskandal\u201ddan ba\u015fka bir ifade bulabildim, ne de neredeyse her c\u00fcmlenin sonuna \u00fcnlemden ba\u015fka ekleyecek bir i\u015faret.<\/p>\n<p style=\"text-align: justify;\">S\u0131k\u0131c\u0131 uzunlukta bir hik\u00e2ye anlataca\u011f\u0131m size. Torbal\u0131-torbas\u0131z yasalardan, <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[105,16],"tags":[639],"class_list":["post-58351","post","type-post","status-publish","format-standard","hentry","category-gundem","category-kose-yazilari","tag-dogan-akin","odd"],"_links":{"self":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/58351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=58351"}],"version-history":[{"count":0,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/58351\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=58351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=58351"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=58351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}