<p align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Arial;color:navy">YÖNETMELİK</span></b></p> <p class="1-Baslk" style="text-indent:28.3pt;line-height:13.0pt;mso-line-height-rule: exactly"><span style="font-size:9.0pt">Say</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt">ndan:</span></p> <p class="2-OrtaBaslk" style="margin-top:2.8pt;line-height:13.0pt;mso-line-height-rule: exactly"><span style="font-size:9.0pt">SAYI</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">Ş</span><span style="font-size:9.0pt">TAY DENET</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">M Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">NETMEL</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İĞİ</span><span style="font-size:9.0pt">NDE DE</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ĞİŞİ</span><span style="font-size:9.0pt">KL</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">K</span></p> <p class="2-OrtaBaslk" style="margin-bottom:11.3pt;line-height:13.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">YAPILMASINA DA</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">R Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">NETMEL</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">K</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.0pt; mso-line-height-rule:exactly"><b><span style="font-size:9.0pt">MADDE 1 </span></b><b><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> <span class="GramE">17/12/2011</span> tarihli ve 28145 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Resm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">î</span><span style="font-size:9.0pt"> Gazete</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">’</span><span style="font-size:9.0pt">de yay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">mlanan Say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay Denetim Y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmeli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">’</span><span style="font-size:9.0pt">nin 3 </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinde yer alan </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">6085 say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Say</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay Kanununun 32, 37 ve 80 inci maddelerine</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> ibaresi </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">6085 say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Say</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay Kanununun 32, 35, 37 ve 80 inci maddelerine</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">eklinde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.0pt; mso-line-height-rule:exactly"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 2 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">–</span></b><span style="font-size:9.0pt"> Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmeli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 35 inci maddesi a</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">MADDE 35 </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Kamu idarelerinin d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenlilik ve performans denetimleri sonucunda denetim grup ba</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">kanl</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">klar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> taraf</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ndan haz</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">rlanan taslak denetim raporlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, ilgili kamu idaresine g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nderilmeden </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nce rapor de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erlendirme komisyonlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> taraf</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erlendirilmek </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığ</span><span style="font-size:9.0pt">a sunulur.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">(2) Rapor de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erlendirme komisyonlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, taslak raporu de</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erlendirilecek denetim ekibinde g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rev almam</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> olmak kayd</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla bir ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kan olmak </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">a g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revlendirilen </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">üç</span><span style="font-size:9.0pt"> uzman denet</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">iden olu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">turulur. Komisyon, </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ye tam say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla toplan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r ve g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üşü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> oy </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">oklu</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">u ile on be</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">erisinde olu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">turur.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.05pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">(3) Komisyon, taslak denetim raporlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">; ilgili kanunlar ile bunlara dayanarak </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">kar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan t</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k, kararname, y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmelik ve ilgili kanunlarda uygulamay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nlendirmek </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere yetkilendirilmi</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> olan kamu idareleri taraf</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenleme ve verilen g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">lere uygunlu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">u y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erlendirerek raporunu ilgili gruba g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nderilmek </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığ</span><span style="font-size:9.0pt">a sunar. Denetim ekibinin komisyon g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üşü</span><span style="font-size:9.0pt">ne kat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmamas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, ilgili grup ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üşü</span><span style="font-size:9.0pt">ne g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">re denetim ekibi taraf</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zeltilen taslak rapor ilgili kamu idaresine g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nderilmesi i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in grup ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> taraf</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığ</span><span style="font-size:9.0pt">a sunulur.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.05pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">(4) Taslak denetim raporlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">, kamu idaresi taraf</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan, raporun al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nd</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> tarihten itibaren otuz g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde cevapland</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r. Denetim grup ba</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> kamu idareleri taraf</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nderilen cevaplar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> da dikkate alarak denetim raporlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenler. Denetim raporlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, Say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay dairelerinin g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">leri al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nmak </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere raporun ilgili oldu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">u y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n bitimini takip eden may</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s ay</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> sonuna kadar Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığ</span><span style="font-size:9.0pt">a sunulur. Bu raporlara kamu idarelerinin cevaplar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve rapor de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erlendirme komisyonlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">leri de eklenir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.05pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">(5) Daireler, raporlar hakk</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ndaki g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">üş</span><span style="font-size:9.0pt">lerini temmuz ay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n on be</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ine kadar Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığ</span><span style="font-size:9.0pt">a sunar. Daireler denetim raporlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> olu</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tururken, s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">z konusu raporlar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Kanunda </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">ng</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">len ama</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">, </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">er</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">eve ve s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rlar i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde olup olmad</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt">, Ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">a </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">kar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmelik, usul ve esaslar ile denetim rehberleri ve genelgelere uygunlu</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">u y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden inceleme yapar ve bu hususlara uygunluk ta</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt">mayan raporlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zeltilmesine ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üşü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> Ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığ</span><span style="font-size:9.0pt">a sunar. Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k bu raporlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üşü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> almak </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere Rapor De</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erlendirme Kuruluna g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nderir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.05pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">(6) Rapor De</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erlendirme Kurulunca merkezi y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netim kapsam</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndaki kamu idareleri ile sosyal g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">venlik kurumlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> verilen denetim raporlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> D</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> Denetim Genel De</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erlendirme Raporu ile birlikte T</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rkiye B</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k Millet Meclisine sunulur ve bilgi ve gere</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in ilgili kamu idarelerine g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nderilir. Kurulca g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> verilen mahalli idarelere ait denetim raporlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ilgili mahalli idarelerin meclislerine bilgi ve gere</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">i i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nderilir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.05pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">(7) Kamu iktisadi te</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">ebb</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">sleri hari</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> olmak </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere kamu idarelerinin sermayesinin do</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">rudan do</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">ruya veya dolayl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> olarak yar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan fazlas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na sahip bulunduklar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> kurulu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> ve ortakl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n denetimi, bu idarelerin denetimi ile birlikte ger</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">ekle</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilir ve raporlan</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">”</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.05pt; mso-line-height-rule:exactly"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 3 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">–</span></b><span style="font-size:9.0pt"> Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmeli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 44 </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesine a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki yedinci f</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kra eklenmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.05pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">(7) Sorgularda denetim ekibi ile grup ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> aras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda ifade ve </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekil a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan olu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">an g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> fark</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, grup ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üşü</span><span style="font-size:9.0pt"> do</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">rultusunda giderilir. Esasa ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin olu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">an g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> farklar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda ise grup ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ayk</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üşü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> yarg</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lamaya esas raporda belirtir.</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.05pt; mso-line-height-rule:exactly"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 4 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">–</span></b><span style="font-size:9.0pt"> Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmeli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 59 uncu maddesinin birinci f</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (b) bendi a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.05pt; mso-line-height-rule:exactly"><span class="GramE"><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">b) Grubun g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rev kapsam</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndaki denetim ve inceleme faaliyetlerini planlamak, denetlenecek konu ve kurumlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zellikleri ile uzmanl</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k ihtiyac</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> dikkate alarak bir ekip ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> e</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">li</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">inde denetim ekiplerini olu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">turmak, g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rev da</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> yapmak ve ekipler aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda koordinasyonu sa</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">lamak, denetim ekipleri taraf</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan haz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rlanan taslak denetim raporlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve sorgular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> mevzuata uygunluk y</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden incelemek, sorgularda mevzuata ayk</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> buldu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">u hususlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> denetim ekibine bildirmek, haz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rlanan raporlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n zaman</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda ve mevzuata uygun olarak Ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığ</span><span style="font-size:9.0pt">a g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nderilmesini sa</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">lamak.</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span></span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:13.05pt; mso-line-height-rule:exactly"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 5 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">–</span></b><span style="font-size:9.0pt"> Bu Y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmelik yay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> tarihinde y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üğ</span><span style="font-size:9.0pt">e girer.</span></p> <b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 6 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">–</span></b><span style="font-size:9.0pt"> Bu Y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmelik h</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlerini Say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r.</span>