Kahramanmara\u015f merkezli depremler sonras\u0131 deposundaki 2 binden fazla \u00e7ad\u0131r\u0131 b\u00f6lgeye yollamak yerine bekleten ve sonra bunlar\u0131 AHBAP Derne\u011fine satan K\u0131z\u0131lay’a y\u00f6nelik ele\u015ftiriler s\u00fcr\u00fcyor.<\/p>\n
Euronews\u2019te yer alan habere g\u00f6re K\u0131z\u0131lay’\u0131n hesaplar\u0131n\u0131 inceleyen ba\u011f\u0131ms\u0131z denetim firmas\u0131 ise kuruma \u2018s\u0131n\u0131rl\u0131 olumlu g\u00f6r\u00fc\u015f’ notu verdi. Grant Thornton firmas\u0131 \u2018s\u0131n\u0131rl\u0131 olumlu g\u00f6r\u00fc\u015f’ notunun dayanaklar\u0131n\u0131 ve eksiklikleri teker teker T\u00fcrkiye K\u0131z\u0131lay Derne\u011fine bildirdi. Peki, K\u0131z\u0131lay’\u0131n hesaplar\u0131nda hangi eksiklikler tespit edildi?<\/p>\n
K\u0130RA GEL\u0130RLER\u0130<\/strong><\/p>\n 14 Nisan 2022 tarihli ba\u011f\u0131ms\u0131z denetim raporu, 2020 ve 2021 y\u0131l\u0131n\u0131 inceliyor. Rapor; 2021 y\u0131l\u0131 has\u0131lat\u0131 8 milyar liray\u0131 a\u015fan bunun \u00f6nemli k\u0131sm\u0131n\u0131 ba\u011f\u0131\u015flardan kar\u015f\u0131layan K\u0131z\u0131lay’\u0131n baz\u0131 konularda uluslararas\u0131 standartlar\u0131 uygulamad\u0131\u011f\u0131na i\u015faret ediyor.<\/p>\n \u2018S\u0131n\u0131rl\u0131 olumlu g\u00f6r\u00fc\u015f’\u00fcn en \u00f6nemli sebeplerinden birisi K\u0131z\u0131lay ile \u015eube Ba\u015fkanl\u0131klar\u0131 aras\u0131ndaki mali ili\u015fkiler. Buna g\u00f6re 31 Aral\u0131k 2021 tarihi itibariyle net defter de\u011ferleri toplam\u0131 1 milyar 535 milyon olan arsa ve binalar\u0131n kiraya verilmesi i\u015flemleri \u015eube Ba\u015fkanl\u0131klar\u0131na devredilmi\u015f durumda.<\/p>\n Y\u00f6netmelikler gere\u011fi \u015eube Ba\u015fkanl\u0131klar\u0131 bu arsa ve binalardan elde etti\u011fi kira gelirlerinin bir b\u00f6l\u00fcm\u00fcn\u00fc Dernek’e aktarmas\u0131 gerekiyor. Ancak bu kira gelirleri denetim prosed\u00fcrleri ile do\u011frulanamad\u0131. Bu y\u00fczden 31 Aral\u0131k 2021 itibariyle \u015eube Ba\u015fkanl\u0131klar\u0131ndan elde edilen 55,3 milyon lira kira gelirine ili\u015fkin ba\u011f\u0131ms\u0131z denetim firmas\u0131 bir g\u00f6r\u00fc\u015f olu\u015fturamad\u0131.<\/p>\n \u015eUBELER\u0130N HESAP BAK\u0130YELER\u0130 DO\u011eRULANAMADI<\/strong><\/p>\n Rapordaki en \u00f6nemli bulgulardan birisi de \u201cDernek’in \u015eube Ba\u015fkanl\u0131klar\u0131 ile olan i\u015flem ve cari hesap bakiyelerinin do\u011frulanamamas\u0131\u201d oldu. Hesaplar\u0131n i\u015fleyi\u015fi ve do\u011fas\u0131 sebebiyle \u015eube Ba\u015fkanl\u0131klar\u0131 ile olan kira gelirleri d\u0131\u015f\u0131ndaki kar veya zarar tablosunda yer alan i\u015flemler de raporda sunulamad\u0131. Bu nedenle denet\u00e7i bu konuda bir g\u00f6r\u00fc\u015f olu\u015fturamad\u0131.<\/p>\n Dernek’in \u00f6zkaynaktan pay alma y\u00f6ntemi ile de\u011ferlenen yat\u0131r\u0131m olarak muhasebele\u015ftirdi\u011fi Emek \u0130n\u015faat’a ait Uluslararas\u0131 Finansal Raporlama Standartlar\u0131na uygun olarak haz\u0131rlanm\u0131\u015f finansal tablolar da bulunamad\u0131. Ba\u011f\u0131ms\u0131z denet\u00e7i bundan dolay\u0131 yat\u0131r\u0131m sunulan 1 milyon 750 bin bakiyeye ait g\u00f6r\u00fc\u015f olu\u015fturamad\u0131.<\/p>\n DE\u011eERLEMEDE SORUN<\/strong><\/p>\n Ba\u011f\u0131ms\u0131z denetim firmas\u0131 K\u0131z\u0131lay’\u0131n sahip oldu\u011fu arsa ve binalar\u0131n de\u011ferlemesinde de sorun buldu. K\u0131z\u0131lay’\u0131n sundu\u011fu finansal tablolarda \u201cMaddi Duran Varl\u0131klar\u201d ve \u201cYat\u0131r\u0131m Ama\u00e7l\u0131 Gayrimenkuller\u201d i\u00e7erisinde raporlanan arsa ve binalar\u0131n de\u011feri 31 Aral\u0131k 2021 itibariyle 2 milyar 672 milyar lira olarak g\u00f6sterildi. Ancak rapora g\u00f6re K\u0131z\u0131lay Uluslararas\u0131 Muhasebe Standard\u0131’n\u0131n gerektirdi\u011fi \u015fekilde t\u00fcm gayrimenkulleri i\u00e7in bir de\u011ferleme \u00e7al\u0131\u015fmas\u0131 yapmad\u0131.<\/p>\n NE ANLAMA GEL\u0130YOR?<\/strong><\/p>\n Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu’nun payla\u015ft\u0131\u011f\u0131 T\u00fcrkiye Denetim Standartlar\u0131na g\u00f6re denet\u00e7iler \u015fu durumlarda s\u0131n\u0131rl\u0131 olumlu g\u00f6r\u00fc\u015f veriyor:<\/p>\n \u00b7 Yeterli ve uygun denetim kan\u0131t\u0131 elde etmi\u015f olan denet\u00e7i, yanl\u0131\u015fl\u0131klar\u0131n tek ba\u015f\u0131na veya toplu olarak \u00f6nemli oldu\u011fu ancak finansal tablolarda yayg\u0131n olmad\u0131\u011f\u0131 sonucuna var\u0131rsa veya<\/p>\n \u00b7 G\u00f6r\u00fc\u015f\u00fcne dayanak te\u015fkil edecek yeterli ve uygun denetim kan\u0131t\u0131 elde edememekle birlikte -varsa- tespit edilmemi\u015f yanl\u0131\u015fl\u0131klar\u0131n finansal tablolar \u00fczerindeki muhtemel etkilerinin \u00f6nemli olabilece\u011fi ancak yayg\u0131n olmayabilece\u011fi sonucuna var\u0131rsa<\/p>\n","protected":false},"excerpt":{"rendered":" Ba\u011f\u0131ms\u0131z denetim \u015firketi K\u0131z\u0131lay\u2019\u0131n hesaplar\u0131na ‘s\u0131n\u0131rl\u0131 olumlu g\u00f6r\u00fc\u015f’ verdi. \u0130\u015fte gerek\u00e7eleri…<\/p>\n","protected":false},"author":1,"featured_media":73841,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[1521,1523,823,101,311],"class_list":["post-73840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundem","tag-denetim","tag-finansal","tag-gorus","tag-hesap","tag-kira"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/73840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73840"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/73840\/revisions"}],"predecessor-version":[{"id":73842,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/73840\/revisions\/73842"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/73841"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}