administraciul da sxva kategoriis saqmeebze # 7 ivlisi (lurji ...
administraciul da sxva kategoriis saqmeebze # 7 ivlisi (lurji ... administraciul da sxva kategoriis saqmeebze # 7 ivlisi (lurji ...
ver asabuTebda, raSi gamoixateboda misi mxridan Seviwroeba da aRniSnulis Taobaze arc mtkicebulebebi ar moipoveboda. quTaisis saolqo sasamarTlos administraciuli samarTlisa da sagadasaxado saqmeTa saapelacio palatis 2002w. 25 dekembris gadawyvetilebiT zestafonis raionis meore sviris gamgeblis v.TavxeliZis saapelacio saCivari dakmayofilda, raionuli sasamarTlos gadawyvetilebis SecvliT miRebuli iqna axali gadawyvetileba, romliTac q.fularianis sarCeli ar dakmayofilda. saapelacio sasamarTlom dadgenilad miiCnia, rom samsaxurebrivi movaleobis Sesrulebisas q.fularianis mier adgili hqonda darRvevebs, ris gamoc `sajaro samsaxuris Sesaxeb~ kanonis 99-e muxlis me-3 punqtis safuZvelze gamgebels ufleba hqonda gaenTavisuflebina Tanamdebobidan disciplinuri pasuxismgeblobis dakisrebis gareSec da mas profkavSiris Tanxmoba ar sWirdeboda. saapelacio sasamarTlos gadawyvetileba sakasacio wesiT gaasaCivra q.fularianma da moiTxova gasaCivrebuli gadawyvetilebis gauqmeba. kasatori miuTiTebs, rom gamgebelma 2002w. 24 ivniss gamosca brZaneba #2, romliTac ramdenime TanamSromeli, (maT Soris isic) gaanTavisufla samsaxuridan. aRniSnuli brZaneba Caabara mas, magram ramdenime dReSi brZaneba gauqmebulad gamoacxada sityvierad da TanamSromlebs neba darToT muSaoba gaegrZelebinaT. brZanebis gauqmebis Sesaxeb brZaneba TanamSromlebisaTvis ar Caubarebia. miaCnia, rom gamgebelma daarRvia zogadi adminitsraciuli kodeqsis 60-e da 61-e muxlebis moTxovnebi. saapelacio sasamarTlom adminitsraciul aqtze gakeTebuli rezolucia, romliTac igi auqmebda brZanebas, miiCnia kanonierad, rac misi azriT arasworia, radgan werilobiTi brZanebis gauqmebis Sesaxeb unda gamoeca adminitsraciuli aqti da masze gakeTubuli rezoluciiT brZanebis gauqmeba ar SeiZleboda. saapelacio sasamarTlom ar gaiTvaliswina, rom igi samuSaodan ganTavisuflebuli iyo #2 da #7 brZanebebiT. sasamarTlom Semowmebis aqtSi dafiqsirebuli darRvevebi dadasturebulad miiCnia ad mxedveloaSi ar miiRo is garemoeba, rom Semowmebas ar eswreboda da axsna-ganmarteba ar miucia. s a m o t i v a c i o n a w i l i : sakasacio sasamarTlo sakasacio saCivris motivebis Semowmebis da mxareTa axsnaganmartebebis mosmenis Sedegad miiCnevs, rom q. fularianis sakasacio saCivari ar unda dakmayofildes, ucvlelad unda darCes quTaisis saolqo sasamarTlos administraciuli samarTlisa da sagadasaxado saqmeTa saapelacio palatis 2002w. 25 dekembris gadawyvetileba. ssk-s 407-e muxlis Tanaxmad, saolqo sasamarTlos mier damtkicebulad cnobili faqtobrivi garemoebebi savaldebuloa sakasacio sasamarTlosaTvis, radgan kasators saapelacio sasamarTlos mier dadgenilad cnobili faqtobrivi garemoebebis mimarT dasabuTebuli sakasacio pretenzia ar warmoudgenia. zestafonis raionis sof. meore sviris gamgeobis buRalteriis saqmianobis Semowmebisas gamovlenili iqna rigi darRvevebi. kerZod, buRalteriaSi ar xdeboda Semowmebuli da aRsaricxad miRebuli sabuRaltro sabuTebis sistematizacia operaciebis moxdenis qronologiuri wesiT. salaros wigni nawarmoebi iyo darRvevebiT, ar iyo zonargayrili da daluquli. srulyofilad ar xdeboda bankis safule Cekis amowera. safule Cekis meore naxevarze ar xdeboda gamotanili Tanxebis miznobrivi gamijvna. bankidan gamotanili Tanxebi SemosavalSi ar iyo aRebuli salaros Semosavlis orderiT da Sesabamisad, bankis safule Cekis meore naxevarze ar mieTiTeboda salaros Semosavlis nomrebi. aRniSnuli Semowmebis Semdeg, sof. meore sviris sakrebulom zestafonis raionis safinanso ganyofilebis mimarTvis safuZvelze 2002w. 17 agvistos, ganixila sakrebulosa da gamgeobis buRalteriis TanamSromlebis Tanamdebobaze datovebis mizanSewonilobis sakiTxi da sakrebulos Tavmjdomares (gamgebels) rekomendacia misca dakavebuli 172
Tanamdebobidan gaenTavisuflebina mTavari buRalteri q. fulariani da molare i. lominaSvili. sakasacio palata eTanxmeba saapelacio sasamarTlos mosazrebas, q. fularianis samsaxuridan moqmedi kanonmdeblobis Sesabamisad ganTaviusflebis Sesaxeb da aRniSnes: `sajaro samsaxuris~ Sesaxeb kanonis 78-e muxlis Tanaxmad, disciplinur gadacdomas warmoadgens moxelis mier samsaxurebriv movaleobaTa braleuli Seusrulebloba an arajerovnad Sesruleba, agreTve, dawesebulebisaTvis qonebrivi zianis miyeneba an aseTi zianis warmoSobis saSiSroebis braleuli Seqmna. saapelacio sasamarTlos mier dadgenilad cnobili faqtobrivi garemoebebiT dadasturebulia, rom kasatori arajerovnad asrulebda samsaxurebriv movaleobas, rac warmoadgenda dawesebulebisaTvis qonebrivi zianis warmoSobis saSiSroebas. amdenad, dadasturebulia q. fularianis mier samsaxurebrivi movaleobis Sesrulebisas disciplinuri gadacdomis Cadena. zemoxsenebuli kanonis 79-e muxlis pirveli punqtis `v~ qvepunqtis Sesabamisad Tanamdebobis pirs an dawesebulebis xelmZRvanels, romelsac aqvs moxelis Tanamdebobaze daniSvnis ufleba, SeuZlia moxelis mier disciplinuri gadacdomisaTvis mis mimarT, disciplinuri pasuxismgeblobis saxiT gamoiyenos samsaxuridan ganTavisufleba. `sajaro samsaxuris Sesaxeb~ kanonis 99-e muxlis me-3 punqtis Sesabamisad, moxele samsaxuridan SeiZleba ganTavisufldes disciplinuri moqmedebis gareSec, Tu igi uxeSad daarRvevs samsaxurebriv movaleobas. kanonis aRniSnuli moTxovnebidan gamomdinare, sakasacio sasamarTlos usafuZvlod miaCnia kasatoris mosazreba imis Taobaze, rom mis mimarT warsulSi disciplinuri pasuxismgeblobis zomebi gamoyenebuli ar yofila da gamgebels misi ganTavisuflebis ufleba ar hqonda. `sajaro samsaxuris Sesaxeb~ kanonis 79-e muxlis Tanaxmad, moxelis samsaxuridan ganTavisufleba _ disciplinuri pasuxismgeblobis zomas warmoadgens, romlis gamoyenebis uflebac administracias SeuZlia moxelis mier samsaxurebrivi movaleobis uxeSad darRvevis SemTxvevaSi. sakasacio palata aseve ar iziarebs kasatoris mosazrebas imis Taobaze, rom misi ganTavisufleba moxda sof. sviris gamgeblis #2 brZanebis safuZvelze, vinaidan saqmis masalebiT dadgenilia 2002w. 24 ivnisis #2 brZaneba, zestafonis raionis sof. meore sviris gamgeobisa da sakrebulos aparatis muSakTa ganTavisuflebis Sesaxeb, TviT gamgebelma gaauqma da kasators, am periodis xelfasi miRebuli aqvs. misi ganTavisufleba moxda 2002w. 19 agvistos #7 brZanebiT, romelic zemoaRniSnuli garemoebebis gaTvaliswinebiT kanonieria da ar arsebobs sakasacio saCivris dakmayofilebis samarTlebrivi safuZveli. s a r e z o l u c i o n a w i l i : sakasacio palatam ixelmZRvanela administraciuli saproceso kodeqsis pirveli muxlis meore nawiliT da ssk-s 410-e muxliT da d a a d g i n a : 1. q. fularianis sakasacio saCivari ar dakmayofildes; 2. ucvlelad darCes quTaisis saolqo sasamarTlos administraciuli samarTlisa da sagadasaxado saqmeTa saapelacio palatis 2002w. 25 dekembris gadawyvetileba; 3. saqarTvelos uzenaesi sasamarTlos ganCineba sabolooa da ar saCivrdeba. dRg g a n C i n e b a # 3g-ad-163-k-02 29 maisi, 2003 w., q. Tbilisi 173
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ver asabuTeb<strong>da</strong>, raSi gamoixatebo<strong>da</strong> misi mxri<strong>da</strong>n Seviwroeba <strong>da</strong> aRniSnulis Taobaze arc<br />
mtkicebulebebi ar moipovebo<strong>da</strong>.<br />
quTaisis saolqo sasamarTlos <strong>administraciul</strong>i samarTlisa <strong>da</strong> saga<strong>da</strong>saxado saqmeTa<br />
saapelacio palatis 2002w. 25 dekembris ga<strong>da</strong>wyvetilebiT zestafonis raionis meore<br />
sviris gamgeblis v.TavxeliZis saapelacio saCivari <strong>da</strong>kmayofil<strong>da</strong>, raionuli sasamarTlos<br />
ga<strong>da</strong>wyvetilebis SecvliT miRebuli iqna axali ga<strong>da</strong>wyvetileba, romliTac q.fularianis<br />
sarCeli ar <strong>da</strong>kmayofil<strong>da</strong>.<br />
saapelacio sasamarTlom <strong>da</strong>dgenilad miiCnia, rom samsaxurebrivi movaleobis<br />
Sesrulebisas q.fularianis mier adgili hqon<strong>da</strong> <strong>da</strong>rRvevebs, ris gamoc `sajaro samsaxuris<br />
Sesaxeb~ kanonis 99-e muxlis me-3 punqtis safuZvelze gamgebels ufleba hqon<strong>da</strong><br />
gaenTavisuflebina Tanamdebobi<strong>da</strong>n disciplinuri pasuxismgeblobis <strong>da</strong>kisrebis gareSec <strong>da</strong><br />
mas profkavSiris Tanxmoba ar sWirdebo<strong>da</strong>.<br />
saapelacio sasamarTlos ga<strong>da</strong>wyvetileba sakasacio wesiT gaasaCivra q.fularianma <strong>da</strong><br />
moiTxova gasaCivrebuli ga<strong>da</strong>wyvetilebis gauqmeba.<br />
kasatori miuTiTebs, rom gamgebelma 2002w. 24 ivniss gamosca brZaneba #2,<br />
romliTac ramdenime TanamSromeli, (maT Soris isic) gaanTavisufla samsaxuri<strong>da</strong>n.<br />
aRniSnuli brZaneba Caabara mas, magram ramdenime dReSi brZaneba gauqmebulad gamoacxa<strong>da</strong><br />
sityvierad <strong>da</strong> TanamSromlebs neba <strong>da</strong>rToT muSaoba gaegrZelebinaT. brZanebis gauqmebis<br />
Sesaxeb brZaneba TanamSromlebisaTvis ar Caubarebia. miaCnia, rom gamgebelma <strong>da</strong>arRvia<br />
zogadi adminitsraciuli kodeqsis 60-e <strong>da</strong> 61-e muxlebis moTxovnebi. saapelacio<br />
sasamarTlom adminitsraciul aqtze gakeTebuli rezolucia, romliTac igi auqmeb<strong>da</strong><br />
brZanebas, miiCnia kanonierad, rac misi azriT arasworia, radgan werilobiTi brZanebis<br />
gauqmebis Sesaxeb un<strong>da</strong> gamoeca adminitsraciuli aqti <strong>da</strong> masze gakeTubuli rezoluciiT<br />
brZanebis gauqmeba ar SeiZlebo<strong>da</strong>. saapelacio sasamarTlom ar gaiTvaliswina, rom igi<br />
samuSao<strong>da</strong>n ganTavisuflebuli iyo #2 <strong>da</strong> #7 brZanebebiT. sasamarTlom Semowmebis aqtSi<br />
<strong>da</strong>fiqsirebuli <strong>da</strong>rRvevebi <strong>da</strong><strong>da</strong>sturebulad miiCnia ad mxedveloaSi ar miiRo is garemoeba,<br />
rom Semowmebas ar eswrebo<strong>da</strong> <strong>da</strong> axsna-ganmarteba ar miucia.<br />
s a m o t i v a c i o n a w i l i :<br />
sakasacio sasamarTlo sakasacio saCivris motivebis Semowmebis <strong>da</strong> mxareTa axsnaganmartebebis<br />
mosmenis Sedegad miiCnevs, rom q. fularianis sakasacio saCivari ar un<strong>da</strong><br />
<strong>da</strong>kmayofildes, ucvlelad un<strong>da</strong> <strong>da</strong>rCes quTaisis saolqo sasamarTlos <strong>administraciul</strong>i<br />
samarTlisa <strong>da</strong> saga<strong>da</strong>saxado saqmeTa saapelacio palatis 2002w. 25 dekembris<br />
ga<strong>da</strong>wyvetileba.<br />
ssk-s 407-e muxlis Tanaxmad, saolqo sasamarTlos mier <strong>da</strong>mtkicebulad cnobili<br />
faqtobrivi garemoebebi savaldebuloa sakasacio sasamarTlosaTvis, radgan kasators<br />
saapelacio sasamarTlos mier <strong>da</strong>dgenilad cnobili faqtobrivi garemoebebis mimarT<br />
<strong>da</strong>sabuTebuli sakasacio pretenzia ar warmoudgenia.<br />
zestafonis raionis sof. meore sviris gamgeobis buRalteriis saqmianobis<br />
Semowmebisas gamovlenili iqna rigi <strong>da</strong>rRvevebi. kerZod, buRalteriaSi ar xdebo<strong>da</strong><br />
Semowmebuli <strong>da</strong> aRsaricxad miRebuli sabuRaltro sabuTebis sistematizacia operaciebis<br />
moxdenis qronologiuri wesiT. salaros wigni nawarmoebi iyo <strong>da</strong>rRvevebiT, ar iyo<br />
zonargayrili <strong>da</strong> <strong>da</strong>luquli. srulyofilad ar xdebo<strong>da</strong> bankis safule Cekis amowera.<br />
safule Cekis meore naxevarze ar xdebo<strong>da</strong> gamotanili Tanxebis miznobrivi gamijvna.<br />
banki<strong>da</strong>n gamotanili Tanxebi SemosavalSi ar iyo aRebuli salaros Semosavlis orderiT<br />
<strong>da</strong> Sesabamisad, bankis safule Cekis meore naxevarze ar mieTiTebo<strong>da</strong> salaros Semosavlis<br />
nomrebi.<br />
aRniSnuli Semowmebis Semdeg, sof. meore sviris sakrebulom zestafonis raionis<br />
safinanso ganyofilebis mimarTvis safuZvelze 2002w. 17 agvistos, ganixila sakrebulosa<br />
<strong>da</strong> gamgeobis buRalteriis TanamSromlebis Tanamdebobaze <strong>da</strong>tovebis mizanSewonilobis<br />
sakiTxi <strong>da</strong> sakrebulos Tavmjdomares (gamgebels) rekomen<strong>da</strong>cia misca <strong>da</strong>kavebuli<br />
172
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