Idorakunii moliyavi va nazorati dokhili dar bakhshi davlati

QONUNI JUMHURII Tojikiston

 Dar borai idorakunii moliyavi va nazorati dokhily dar bakhshi davlati

Qonuni mazkur asoshoi tashkili va huquqii nizomi idorakunii moliyavi va nazorati dokhiliro dar bakhshi davlati va tashkilothoe, ki az Bujeti davlatii Jumhurii Tojikiston mablagguzori meshavand (minbad – tashkilothoi bakhshi davlati), muqarrar menamoyad.

BOBI 1. MUQARRAROTI UMUMI

Moddai 1. Mafhumhoi asosi

Dar Qonuni mazkur mafhumhoi asosii zerin istifoda meshavand:

– idorakunii moliyavi – majmui ukhdadorihoi idorakuni doyr ba ijroi vazifahoe, ki ba zimmai taqsimkunandai asosi, taqsimkunanda va mablaggirandai davlatie, ki bo maqsadi tamini rioyai talaboti sanadhoi meyorii huquqi, ki ba istifodai samaranoku natijabakhshi mablaghoi mavjuda voguzoshta shudaand;

– idorakunii ustuvori moliyavi – majmui qarorho, tadbirho va chorabinihoe, ki ba istifodai mablaghoi mavjuda tibqi konunguzorii Jumhurii Tojikiston va ba tavri sarfakoronayu samaranok  va natijabakhsh idora namudani onho ravona shudaand;

– nazorati dokhili – tamomi nizomi nazorati moliyavi va vositahoi digari nazorat dar tashkiloti bakhshi davlati bo nazardoshti sokhtori tashkili, usulho, tartib va auditi dokhily, ki az tarafi rohbariyat bo maqsadi musoidat ba faoliyati qonuniyu samaranok va natijabakhsh, inchunin   baroi noil gardidan ba maqsadhoi tashkilot, sozmon doda shudaand;

– nizomi nazorati dokhili – nizomi choraho va rasmiyoti ijroi onho, ki az tarafi rohbariyati tashkiloti bakhshi davlati baroi noil gardidan ba idorakunii natijabakhsh, sarfakorona va samaranoki mablaghoi davlati anjom doda meshavand, bo nazardoshti bahisobgirii muhosibavy,   hisoboti   moliyavy,   rioyai   qonunguzorii   Jumhurii Tojikiston, tamini nigohdorii doroiho, peshgiry ka oshkor namudani amalhoi gayriqonuni,  sahehiyu durusti va muvofiqati hisoboti moliyaviyu idorakuny, ittiloot, inchunin tahiya namudani onho;

– hisoboti solona oid ba nazorati dokhily dar bakhshi davlaty — hisoboti Vazorati moliyai Jumhurii Tojikiston ba Hukumati Jumhurii Tojikiston, ki ittiloot dar borai holati idorakunii moliyavy va nazorat dar tashkilothoi bakhshi davlatiro dar bar megirad.

 

Moddai 2. Qonunguzorii Jumhurii Tojikiston dar borai idorakunii moliyavi va nazorati dokhily dar bakhshi davlati

Qonunguzorii Jumhurii Tojikiston dar borai idorakunii moliyavy va nazorati dokhily dar bakhshi davlati ba Konstitutsiyai (Sarqonuni) Jumhurii Tojikiston asos yofta, az Qonuni mazkur, digar sanadkhoi meyorii. huquqii Jumhurii Tojikiston, inchunin sanadhoi huquqii baynalmilalie, ki Tojikiston onhoro etirof namudaast, iborat meboshad.

 

Moddai 3. Tashkil namudani nizomi nazorati dokhily dar bakhshi davlaty

1. Tashkil namudani nizomi nazorati dokhily dar tashkilothoi bakhshi davlaty uhdadorii rohbari tashkilot buda, baroi anjom dodani idorakunii moliyavy dar hamai sokhtorho, barnomaho, namudi faoliyat va amaliyot, rokhbarii onho muvofiqi prinsiphoi qonuniyat, idorakunii ustuvori moliyavy va shaffofiyat ravona karda meshavad.
2. Nizomi nazorati dokhily dar tashkilothoi bakhshi davlaty baroi noil gardidan ba maqsaddoi zerin tashkil karda meshavad:

– durusty va mukammalii ittilooti moliyavy va idorakuny;

– faoliyati natijabakhshu sarfakorona va samaranoki maqomoti davlati va tashkilotkhoi bakhshi davlaty;

– nigohdorii doroiho;

– rioya namudani qonunguzorii Jumhurii Tojikiston.

 

BOBI 2.  MAQOMOTI VAKOLATDORI DAVLATI DAR SOHAI

IDORAKUNII MOLIYAVY VA NAZORATI DOHILY

DAR BAHSHI DAVLATI

 

Moddai 4. Maqomi vakolatdori davlati dar sohai

idorakunii moliyavy va nazorati dokhily

     dar tashkilothoi bakhshi davlati

1. Maqomi vakolatdori davlati dar sohai idorakunii moliyavy va nazorati dokhily dar tashkilothoi bakhshi davlati Vazorati moliyai Jumhurii Tojikiston meboshad.
2. Bo maqsadi mutobiqsozy va hamohangsozii idorakunii moliyavy va nazorati dokhily dar tashkilotkhoi bakhshi davlaty, maqomi vakolatdori davlati korhoi zerinro anjom medshad:

– siyo’sati nazorati dokhilii moliyaviro tibqi meyorhoi baynalmilaly va qonunguzorii Jumhurii Tojikiston tahiya va amaly menamoyad;

– har sol oid ba faoliyati hamai vohq ,oi sokhtori auditi dokhilii maqomoti davlaty va tashkilothoi bakhshi davlaty khulosai tahlily medihad;

– baroi guzaronidani mushohidai idorakunii moliyavi va nazorat farmonho intishor menamoyad, ki ijroi on dar hamai maqomoti davlaty va tashkilotkhoi bakhshi davlaty hatmi meboshad;

– hisoboti solonaro oid ba holati nazorati dokhily dar tashkilothoi bakhshi davlaty har sol to 1 may ba Hukumati Jumhurii Tojikiston peshnihod mekunad;

– baroi takmili ikhtisos va bozomuzii mutakhassisoni maqomoti moliya doir ba masalahoi idorakunii moliyavi va nazorati dokhily dar tashkilothoi bakhshi davlaty musoidat menamoyad, inchunin hamohangsozii korhoro dar in soha anjom medihad;

– vakolathoi digarero, ki qonunguzorii Jumhurii Tojikiston muqarrar namudaast, amali menamoyad.

 

BOBI 3. HISOBOT VA MASULIYATI VDORAKUNY

 

Moddai 5. Hisoboti idorakuny dar tashkilothoi bakhshi davlaty

1. Hisoboti idorakuny – in vazifai rohbari tashkiloti bakhshi davlaty doir ba peshnihod namudani ittiloot oid ba rioyai talaboti idorai  ustuvori  moliyavi  meboshad,  ki  ba  maqomoti  boloy  va vakolatdori davlaty peshnihod menamoyad, ki dar asosi malumoti anik va natijahoi tahlili nizomi nazorati dokhily tartib doda shudaast.
2. Rioyai talabot oid ba tashkil namudani khisoboti idorakuny baroi shaffofiyat, muqoisai malumot dar borai holati moliyavii tashkilothoi bakhshi davlaty, inchunin daromadu kharochoti onho, ki baroi istifodabarandagoni in hisobot zarur ast, khizmat menamoyad.

 

Moddai 6. Peshnihod namudani khisobot

1. Rohbaroni avvali tashkilothoi bakhshi davlaty na dertar az 1 apreli soli ravon ba Vazorati moliyai Jumhurii Tojikiston khisoboti khudro bo farogirii ittiloot oid ba faoliyat, muvofiqat, samaranoki va natijabakhshii nizomi idorakunii moliyavi va nazorati dokhily dar soli siparishuda peshnikhod menamoyand.
2. SHakl va tartibi peshnihodi chunin hisobot dar dasturkhoi metodii maqomoti vakolatdori davlaty muqarrar karda meshavand.

 

 

Moddai 7. Vazifahoi rohbari avvali tashkilothoi bakhshi

      davlaty va tashkilothoi digare, ki ba nizomi sokhavii

      idorakuny shomiland

Vazifahoi rohbaroni avvali tashkilothoi bakhshi davlaty va tashkilotkhoi digare, ki ba nizomi sokhavii idorakuny shomiland, az inho iboratand:

– muayyan namudani maqsadu vazifahoi tashkilothoe, ki ba onho rokhbary menamoyand, tahiya va ijroi nakshahoi darozmuddat (naqshahoi

strategi, laqshahoi faoliyat va barnomahoe, ki ba amali namudani maqsadho va ijroi vazifaho ravona gardidaand;

– mushakhkhaskuniyu bahodihy va idora namudani tavakkale, ki ba amaly gardondani maqsadu vazifahoi tashkilot tahdid menamoyad;

-banaqshagiri, idorakuny va bahisobgirii mablaghoi davlaty bo maqsadi rasidan ba hadaf va vazifahoi tashkilot;

– rioyai prinsiphoi qonuniyat, ustuvorii idorakuny va shaffofiyati istifodai mablaghoi davlaty, inchunin idora va kharj namudani onho tibqi qonunguzorii Jumhurii Tojikiston;

– rohbarii samaranoki kormandon va ba sathi zarury bardoshtani mahorati kasbii onho;

– tamini nigohdorii doroiho va ittiloot, inchunin hifzi boetimodi onho az gumshavy va dastrasii gayrikonuny ba ittiloot va doroikho;

-tashkil namudani sokhtori mamurii *munosib baroi samaranok anjom dodani vazifaho;

– taqsimi sohahoi masuliyat dar ravandi qabuli qarorho, nazorat va anjom dodani faoliyat;

–  tamini khisoboti purrago saheh, daqiqu sarivaqty az anjom dodani hama guna amaliyot;

– mushohida va tajdidi sistemai idorakunii moliyavi va nazorati qabuli chorahoe, ki baroi takmil dodani on ravona shudaand, az rui tavsiyakhoi auditi dokhily va digar sanjishho;

– huchchatikunonii hama   amaliyot   va korho, inchunin tamini imkoniyati nazorati ravandi onho dar tashkilot;

– jory namudani rasmiyoti ziddikorrupsiony;

– hisobotdihy va dar huchchatho inikos namudani holati nizomi idorakunii moliyavi va nazorat.

 

BOBI 4. UNSURHOI IDORAKUNII MO^HIYAVY VA NAZORATI

DOHILI DAR BAHSHI DAVLATY

 

Moddai 8. Muayyankunii unsurkhoi idorakunii moliyavi va

    nazorati dokhilidar bakhshi davlaty

1. Nizomi idorakunii moliyavi va nazorati dokhily dar bakhshi davlaty bo istifodai unsurhoi zerin muayyan karda meshavad:

– muhiti nazorati;

– idorakunii tavakkal;

– amaly namudani chorabinihoi gunogun№nazorati dokhili;

– ittiloot va kommunikatsiya;

– monitoring.

2. Rohbaroni tashkilotkhoi bakhshi davlaty vobasta ba khususiyathoi joydoshta, tashkil, amaliyot va inkishofi unsurhoi idorakunii moliyavi va nazoratro tamin menamoyand.)

 

Moddai 9. Muhiti nazorati

1. Muhiti nazorati – chorabinihoi gunoguni nazorat dar dokhili nizomi sohavii tashkilothoi bakhshi davlati meboshad, ki taqsimi vazifaho, zinabandii maqomot va qoidahoi daqiqi ijroi korho, inchunin nizomi murattab sokhtanu tartibi peshnihod namudani hisoboti khizmatiro tamin menamoyad.
2. Muhiti nazorati az masalahoi zerin iborat ast:

– odobi korbarii rohbariyat va kormandoni tashkilot;

– usuli idorakunii faoliyat;

– sokhtori tashkilie, ki taqsimi ukhdadoriho, sohai masuliyat va prinsiphoi tartib dodani’ hisobot oid ba ijroi korhoro tamin menamoyad;

– siyosatu tajriba dar sohai idora namudani kormandon;

– salohiyatnokii kormandon.

 

Moddai 10. Idorakunii imkonpazirii tavakkal

1. Idorakunii tavakkal az mushakhkhaskuniyu bahodihi va nazorati rafti hodisaho va hoyaathoi imkonpazire iborat meboshad, ki ba amaly gardidani maqsadhoi tashkilot tasiri manfy merasonand.
2. Rokhbaroni tashkilothoi bakhshi davlaty boyad barnomai idorakunii tavakkalro tasdik namoyand, ki on dar muddati 3 sol yak bor tachdidi nazar karda meshavad.
3. Majmui chorahoi nazoratie, ki ba peshgirii tavakkal ravona gardidaand, har sol boyad mavridi tahlil qaror doda shavad.

Moddai 11. Amaly namudani chorakhoi nazorati

1. Rohbaroni tashkilothoi  bakhshi davlaty majmui chorahoi nazoratiero muqarrar va amaly menamoyand, ki az tasdiqi qoidahoi faoliyati sohavy va moliyavi, taftish va peshnihodi hisobot, tartib dodani hujjatho oid ba anjomi amaliyoti moliyavi va amalhoi digari ba faoliyati khojagivu moliyavi aloqamand meboshand.
2. CHorabinihoi  nazorati  dar  shaklhoi  zerin  amaly  karda meshavand:

– nazorati peshakii amaliyoti moliyavi az tarafi sarmuhosib;

– nazorati jorii amaliyoti hisobbarobarkuni dar dokhili tashkilot va az tarafi maqomoti khazinadory;

– nazorati minbada az tarafi maqomoti vakolatdori davlaty.

3. Amaligardonii chorahoi nazorati boyad ba khususiyati tavakkali amaliyoti moliyavi muvofiq boshad.

 

Moddai 12. Vakolagkhoi nazoratii rohbari avvali tashkiloti bakhshi davlaty

1. Vakolathoi nazoratii rohbari  avvali tashkiloti bakhshi davlaty az inho iboratand:

– rasmiyoti dodani ijozat va tasdiq;

– taqsimi uhdadoriho boyad tavre guzarad, ki yak khizmatchi hamzamon baroi tasdiq, ijro, peshnihodi hisobot va nazorat baroi ijroi kor javobgar naboshad;

– rasmiyoti imzoi dunafara, ki imkon namedihad amaliyoti moliyavi va yo pardokht be imzoi rohbari tashkiloti bakhshi davlaty va kormandi masuli sabti muhosibot anchom yoband;

– huquq ba dastrasii doroiho va ittiloot;

– nazorati peshakii asosnokii muomiloti banaqshagiriftashuda, ki metavonad kormandi makhsus vakolatdorshuda yo shakhsi digari az jonibi rohbari tashkilot tainshuda onro amaly namoyad;

– muqarrar namudani tartib baroi murattab sokhtani hisoboti sarivaqtii purrayu durust va daqik oid ba anjomi hamai amaliyot;

– taftish va peshnihodi hisobot dar borai amalhoi anchomyofta; – bahodikhii samaranoki va natijabakhshii amaliyot;

– rasmiyoti monitoring;

– qoidahoi idorai zakhirai kadrho;

– qoidahoi tartib dodani hujjatho oid ba anjomi hamai amaliyot va  namudhoi  faoliyate,  ki  ba  faoliyati  tashkilot  aloqamand meboshand.

2. SHartho va tartibi nazorati peshaky az tarafi rohbari tashkiloti bakhshi davlaty tibqi dasturhoi metodii maqomi vakolatdori davlati tasdiq karda meshavand.

 

 

Moddai 13. Ittiloot va kommunikatsiya

Rohbaroni avvali tashkilothoi bakhshi davlaty faoliyati zarurii bakhshi ittilootii nizomi idorakunii moliyaviro bo rohhoi zerin tamin menamoyand:

– mushakhkhas, cham va pahn namudani malumoti sahekh tibqi shakl va muhlathoi dakhldor, ki ba har shakhsi mansabdor imkon medihad masuliyati muayyanero ba zimmai khud girad;

– samaranokii ufuqy va amudii ierarkhi dar tashkilot, ki ba shakhsoni mansabdor baroi ba tavri dakhldor ijro namudani uhdadorihoyashon imkoniyat medihad;

– rushdi nizomi munosibi ittilootii idorakunii tashkilot, ki baroi irsoli farmoishu nishondodhoi daqiqu vozeh ba kormandon va zersokhtorho, ki ba faoliyatu masuliyati onkho dar doirai nazoratu idora namudani moliya aloqamand meboshand;

– chory namudani nizomi huchjatguzori va gardishi huchchatkho, ki qoidahoi tahiya namudan, ba rasmiyat darovardan, irsol, istifoda namudan va ba boygony suporidani onho;

– huchchatikunonii hamai amaliyot, ravand va tranzaksiyaho bo maksadi tamini naqshai muayyan baroi kori auditory, ki imkoniyati tahqiq va peshburdi mushohidaro faroham meorad;

– tashkil dodani nizomi samaranoki tahiyai sarivaqtii hisobot, oid ba   daraja va muhlati tahiyai hisobot, namudhoi hisobot va maruzahoe, ki ba barrasii rohbariyat peshnihod karda meshavand, shaklimaruzaho dar holati oshkor namudani khatoho, .izomi nodurusti faoliyat, suiistemol, qalloby va gayriqonuny az khud kardani mablagkho.

 

Moddai 14. Monitoring

1. Dar hamai tashkilothoi bakhshi davlati ba tavri hatmi nizomi muosiri monitoringa idorakunii moliyavy va nazorat jory karda meshavad, ki arzyobii munosibii faoliyati on va dar holati tagyir yoftani sharoit aznavsozii nizomi idoraro tamin menamoyad.
2. Monitoring boyad dar asosi nazorati favrii shakhsii rohbari tashkiloti bakhshi davlaty, khudbahodihii rohbar va natijahoi auditi dokhili amali karda shavad.

 

BOBI 5. MUQARRAROTI HOTIMAVY

 

Moddai 15. Javobgari baroi rioya nakardani Qonuni mazkur

SHakhsoni voqei va huquqie, ki muqarraroti Qonuni mazkurro rioya namekunand, tibqi qonunguzorii Jumhurii Tojikiston ba javobgary kashida meshavand.

 

Moddai 16. Tartibi mavridi amal qaror dodani Qonuni mazkur

Qonuni mazkur pas az intishori rasmi mavridi amal qaror doda shavad.

 

 

Prezidenti

Jumhurii TojikistoEmomali Rahmon

 

sh.Dushanbe, 21 iyuli soli 2010

№626