{"id":156,"date":"2013-11-07T23:18:39","date_gmt":"2013-11-07T21:18:39","guid":{"rendered":"http:\/\/www.es-ses.org\/?p=156"},"modified":"2013-11-07T23:18:39","modified_gmt":"2013-11-07T21:18:39","slug":"sayistay-raporu-kamu-hastane-birliklerinin-birinci-yili-usulsuzluklerle-tamamlandi","status":"publish","type":"post","link":"http:\/\/www.es-ses.org\/?p=156","title":{"rendered":"Say\u0131\u015ftay Raporu: Kamu Hastane Birliklerinin Birinci Y\u0131l\u0131 Usuls\u00fczl\u00fcklerle Tamamland\u0131"},"content":{"rendered":"

\"images\"<\/a><\/p>\n

2 Kas\u0131m 2011 tarihinde, bir gece yar\u0131s\u0131 operasyonu ile yang\u0131ndan mal ka\u00e7\u0131r\u0131rcas\u0131na \u00e7\u0131kar\u0131lan \u201c663 Say\u0131l\u0131 Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 ve Ba\u011fl\u0131 Kurulu\u015flar\u0131n\u0131n Te\u015fkilat Yap\u0131s\u0131n\u0131 D\u00fczenleyen Kanun H\u00fckm\u00fcnde Kararname (KHK)<\/i><\/b>\u201d ile d\u00fczenlenen ve bir y\u0131l sonra, 2 Kas\u0131m 2012 tarihinde ba\u015flat\u0131lan\u00a0Kamu Hastane Birlikleri (KHB)<\/b>uygulamas\u0131 bir y\u0131l\u0131n\u0131 doldurdu. Hat\u0131rlanaca\u011f\u0131 gibi KHB uygulamas\u0131 ile hastaneler i\u015fletme haline getirildi, birlikler halinde grupland\u0131r\u0131ld\u0131, ba\u015f\u0131na bir CEO-Genel Sekreter getirilerek kar-zarar hesab\u0131na g\u00f6re y\u00f6netilmeye ba\u015fland\u0131.<\/p>\n

Gerek 663 Say\u0131l\u0131 KHK ve gerekse sonra olu\u015fturulan mevzuatla da bir y\u0131l i\u00e7inde d\u00f6nemler halinde ve y\u0131l sonunda\u00a0\u201cverimlilik\u201d<\/b>\u00a0de\u011ferlendirmesi yap\u0131lmas\u0131, d\u00f6nemler ve y\u0131l sonunda birliklerin, y\u00f6neticilere\u00a0\u201ckarne\u201d<\/b>\u00a0verilmesi \u015feklinde de\u011ferlendirilece\u011fi a\u00e7\u0131kland\u0131.<\/p>\n

Uygulama bir y\u0131l\u0131n\u0131 doldurdu ve\u00a0CEO<\/b>\u2019lar (Genel Sekreter\u2019ler) 2 Kas\u0131m 2013 tarihi itibar\u0131yla, y\u00f6neticisi olduklar\u0131 birlikler \u00fczerinden de\u011ferlendirilecek, y\u0131l sonu karnelerini alacaklar.<\/p>\n

B\u0130R YIL \u0130\u00c7\u0130NDE NELER OLDU?<\/b><\/p>\n

Bilindi\u011fi gibi her y\u0131l b\u00fct\u00e7e d\u00f6neminde Kamu Kurulu\u015flar\u0131\u00a0Say\u0131\u015ftay\u00a0<\/b>taraf\u0131ndan denetlenmekte ve denetim sonucunda haz\u0131rlanan raporlar TBMM\u2019nin ilgili komisyonlar\u0131nca de\u011ferlendirilmektedir.\u00a0Ancak; Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131, 6085 say\u0131l\u0131 Say\u0131\u015ftay Kanunu\u2019nun 8 inci maddesine dayanarak haz\u0131rlanan \u201cKamu \u0130daresi Hesaplar\u0131n\u0131n Say\u0131\u015ftay\u2019a Verilmesi ve Muhasebe Birimleri ile Muhasebe Yetkililerinin Bildirilmesi Hakk\u0131nda Usul ve Esaslar\u201d\u0131n 5 inci maddesi gere\u011fince hesap d\u00f6nemi sonunda Say\u0131\u015ftay\u2019a g\u00f6nderilmesi gereken defter, tablo ve belgelerden istenenleri Say\u0131\u015ftay\u2019a ibraz etmemi\u015f, bu nedenle mali tablo ve belgeler incelenememi\u015f, denetim yap\u0131lamam\u0131\u015ft\u0131r.\u00a0Say\u0131\u015ftay Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 ve ba\u011fl\u0131 kurumlar\u0131n gelir, gider ve mallar\u0131 ile bunlara ili\u015fkin hesap ve i\u015flemlerinin kanunlara ve di\u011fer hukuki d\u00fczenlemelere uygunlu\u011fu, mali rapor ve tablolar\u0131n\u0131n g\u00fcvenilirli\u011fine ve do\u011frulu\u011funa ili\u015fkin g\u00f6r\u00fc\u015f bildirememi\u015ftir. Y<\/b>aln\u0131zca \u201cD\u00f6ner Sermaye\u201d, o da mevcut bilgisayar verileri \u00fczerinden de\u011ferlendirilebilmi\u015ftir:<\/b><\/p>\n

Say\u0131\u015ftay taraf\u0131ndan denetlenen kamu idaresinin, denetim i\u00e7in gerekli olan mali tablolar ile bilgi ve belgeleri zaman\u0131nda Say\u0131\u015ftay\u2019a sa\u011flamaktan ka\u00e7\u0131nmas\u0131; bu kurumlar\u0131n mali rapor ve tablolar\u0131n\u0131n, gelir ve gider ile bunlara ili\u015fkin hesap ve i\u015flemlerinin, kanunlara ve hukuki d\u00fczenlemelere uymad\u0131\u011f\u0131na, do\u011fru ve g\u00fcvenilir bilgi i\u00e7ermedi\u011fine ve sonu\u00e7 olarak da yolsuzluk yap\u0131lm\u0131\u015f olabilece\u011fine i\u015faret eder.<\/b><\/p>\n

T\u00dcRK\u0130YE KAMU HASTANELER\u0130 KURUMU D\u00d6NER SERMAYE B\u00dcT\u00c7ES\u0130NDE NELER OLUYOR?<\/b><\/p>\n

Genel b\u00fct\u00e7eye\u00a0ve genel idari esaslar\u0131na\u00a0tabi olmayan\u00a0T\u00fcrkiye Kamu Hastaneleri Kurumu<\/b>\u00a0d\u00f6ner sermaye b\u00fct\u00e7esi denetim raporunda tespit edilen usuls\u00fczl\u00fcklerinden baz\u0131 \u00f6rnekler.<\/p>\n

1- Kurumun b\u00fcnyesinde faaliyet g\u00f6steren 983 adet d\u00f6ner sermaye i\u015fletmelerinin konsolide edilmi\u015f\u00a0mali<\/b>\u00a0<\/b>tablolar\u0131n\u0131n tam ve do\u011fru olmad\u0131\u011f\u0131<\/b>, mali tablolar\u0131n birbirini do\u011frulamad\u0131\u011f\u0131,\u00a0hesap kay\u0131tlar\u0131n\u0131n ger\u00e7e\u011fi yans\u0131tmad\u0131\u011f\u0131\u00a0<\/b>g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

2-Hastanelerin bir k\u0131sm\u0131nda Sa\u011fl\u0131k turizmi ve turistin sa\u011fl\u0131\u011f\u0131 hizmeti kapsam\u0131nda\u00a0elde edilen gelirlerin ayk\u0131r\u0131 muhasebele\u015ftirildi\u011fi<\/b>g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

3–<\/b>\u00a0Kuruma ba\u011fl\u0131 sa\u011fl\u0131k tesislerinin Kamu Haznedarl\u0131\u011f\u0131 Genel Tebli\u011fi ve Mali Mevzuat H\u00fck\u00fcmlerine ayk\u0131r\u0131 olarak; bankalarda mevduat bulundurmak kar\u015f\u0131l\u0131\u011f\u0131nda faiz haricinde menfaat temin etmek suretiyle b\u00fct\u00e7e d\u0131\u015f\u0131 bir tak\u0131m kaynaklar kullanma yolunu tercih etti\u011fi m\u00fc\u015fahede edilmi\u015ftir.<\/p>\n

4- Ta\u015f\u0131t\u00a0Kanuna ayk\u0131r\u0131 ara\u00e7 kiralanmas\u0131 oldu\u011fu<\/b>; banka kaynaklar\u0131ndan temsil-a\u011f\u0131rlama niteli\u011finde harcama yap\u0131ld\u0131\u011f\u0131,<\/p>\n

5-\u00a0Banka kaynaklar\u0131 ile<\/b>\u00a0normalde b\u00fct\u00e7eden \u00f6denmesi m\u00fcmk\u00fcn olmayan\u00a0para cezalar\u0131n\u0131n \u00f6dendi\u011fi;\u00a0<\/b>Banka kaynaklar\u0131 ile yap\u0131lan al\u0131mlarda faturalar\u0131n i\u00e7eri\u011finin a\u00e7\u0131k olmad\u0131\u011f\u0131; Banka kanal\u0131yla\u00a0hastane hizmetleri ile ilgisi olmayan harcama yap\u0131ld\u0131\u011f\u0131<\/b>, g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

6- Kuruma ba\u011fl\u0131 sa\u011fl\u0131k tesislerindeki\u00a0ticari alanlara ili\u015fkin ihale i\u015flemlerinin mevzuata uygun \u015fekilde y\u00fcr\u00fct\u00fclmedi\u011fi,\u00a0<\/b>kira bedelleri ile elektrik, su ve \u0131s\u0131nma giderlerine kat\u0131l\u0131m paylar\u0131n\u0131n tam ve zaman\u0131nda tahsil edilmedi\u011fi ve do\u011fru muhasebele\u015ftirilmedi\u011fi g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

7- Kuruma ba\u011fl\u0131 hastanelerde \u00e7al\u0131\u015fan personele d\u00f6ner sermaye gelirlerinden da\u011f\u0131t\u0131lan ek \u00f6demelerin hesaplanmas\u0131nda yanl\u0131\u015f yap\u0131ld\u0131\u011f\u0131, personele yap\u0131lan ek \u00f6demelerle ilgili olarak baz\u0131 sa\u011fl\u0131k tesislerinde yasal mevzuat\u0131n izin verdi\u011fi en \u00fcst s\u0131n\u0131r\u0131n \u00fcst\u00fcnde, genelge h\u00fck\u00fcmlerinin mevzuata ayk\u0131r\u0131 \u015fekilde uygulanmas\u0131 nedeniyle \u00f6deme yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

8- Baz\u0131 sa\u011fl\u0131k tesisleri taraf\u0131ndan Medikal Ulak\u2019a (MEDULA) giri\u015fi yap\u0131lan\u00a0malzemelerin al\u0131\u015f fiyatlar\u0131 ve\u00a0<\/b>fatura edilmesi gereken tutarlar ile\u00a0faturaland\u0131rd\u0131klar\u0131 tutarlar aras\u0131nda \u00f6nemli farklar oldu\u011fu\u00a0<\/b>ve sa\u011fl\u0131k tesisleri taraf\u0131ndan \u00fcretilen fatura tutarlar\u0131n\u0131n Sa\u011fl\u0131k Uygulama Tebli\u011fi h\u00fck\u00fcmlerine ayk\u0131r\u0131 olarak fazla g\u00f6sterildi\u011fi g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

9- Kuruma ba\u011fl\u0131 d\u00f6ner sermeye i\u015fletmelerinin 2012 Mali Y\u0131l\u0131 denetimi kapsam\u0131nda farkl\u0131 illerdeki hastanelerin personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131na dayal\u0131 hizmet al\u0131m ihalelerinin incelenmesinde;<\/p>\n

a) \u0130hale dok\u00fcman\u0131nda \u00f6ng\u00f6r\u00fclen s\u00fcrede\u00a0i\u015f\u00e7i \u00fccretlerinin \u00f6denmemesine<\/b>\u00a0kar\u015f\u0131n ilgili \u015fartname ve s\u00f6zle\u015fmede h\u00fck\u00fcm alt\u0131na al\u0131nan gecikme cezalar\u0131n\u0131n tahakkuk ettirilmedi\u011fi;<\/p>\n

b) Personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131na dayal\u0131 hizmet al\u0131m ihalelerinde kontrol te\u015fkilatlar\u0131n\u0131n kurulmad\u0131\u011f\u0131,<\/p>\n

c) \u0130hale dok\u00fcman\u0131nda \u00f6denmesi \u00f6ng\u00f6r\u00fclen\u00a0yemek, yol<\/b>\u00a0v.b nitelikteki \u00f6demelerin\u00a0hi\u00e7 \u00f6denmedi\u011fi\u00a0<\/b>veya eksik \u00f6dendi\u011fi ve yakla\u015f\u0131k maliyetin hatal\u0131 hesapland\u0131\u011f\u0131 saptanm\u0131\u015ft\u0131r.<\/p>\n

BU KORKU,<\/b><\/p>\n

KAMU SA\u011eLIK KURUMLARI\u2019NIN SAYI\u015eTAY DENET\u0130M\u0130NDEN KA\u00c7IRILMASI NEDEN..?<\/b><\/p>\n

HEMEN A\u00c7IKLANMALIDIR\u2026<\/b><\/p>\n

Sa\u011fl\u0131\u011f\u0131n piyasala\u015fmas\u0131nda \u00f6nemli bir a\u015fama olan Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131nda ger\u00e7ekle\u015fen yap\u0131sal d\u00f6n\u00fc\u015f\u00fcm\u00fcn bir dizi yolsuzlu\u011fa kap\u0131 a\u00e7t\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Bu durum kabul edilemez. Bu kurumlar bir an \u00f6nce kamu ad\u0131na denetim g\u00f6revi yapan Say\u0131\u015ftay\u2019a gerekli bilgi ve belgeleri iletmeli ve bir an \u00f6nce\u00a0\u00a0 sorumlular hakk\u0131nda gerekli i\u015flemler yap\u0131lmal\u0131d\u0131r.<\/b><\/p>\n

Kamu Hastane Birlikleri\u2019nin birinci y\u0131l\u0131nda Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131\u2019n\u0131n nas\u0131l karneler verece\u011fini bilmiyoruz. Ancak; sa\u011fl\u0131k \u00e7al\u0131\u015fanlar\u0131 da birlikleri de\u011ferlendiriyor ve onlar da kendi notlar\u0131n\u0131 verecekler. Sa\u011fl\u0131k \u00e7al\u0131\u015fanlar\u0131n\u0131n de\u011ferlendirmelerine dayanan, her birlik i\u00e7in ayr\u0131 ayr\u0131 ve t\u00fcm birlikler i\u00e7in toptan haz\u0131rlanacak olan karneleri kas\u0131m ay\u0131 i\u00e7inde kamuoyu, bakanl\u0131k ve birlik genel sekreterleri ile payla\u015faca\u011f\u0131z. Kamuoyuna sayg\u0131yla duyururuz. 1 Kas\u0131m 2013<\/p>\n

\u00a0<\/b><\/p>\n

EKLER:<\/b><\/p>\n

1.Say\u0131\u015ftay Raporu<\/a><\/p>\n

2.Say\u0131\u015ftay Raporu De\u011ferlendirme Yaz\u0131s\u0131<\/a><\/p>\n

T\u00fcrk Tabipleri Birli\u011fi<\/b>\u00a0(TTB)<\/p>\n

T\u00fcrk Di\u015fhekimleri Birli\u011fi<\/b>\u00a0(TDB)<\/p>\n

Sa\u011fl\u0131k ve Sosyal Hizmet Emek\u00e7ileri Sendikas\u0131<\/b>\u00a0(SES)<\/p>\n

D\u0130SK, Devrimci Sa\u011fl\u0131k \u0130\u015f\u00e7ileri Sendikas\u0131<\/b>\u00a0(Dev Sa\u011fl\u0131k \u0130\u015f)<\/p>\n

T\u00fcrk Hem\u015fireler Derne\u011fi<\/b>\u00a0(THD)<\/p>\n

T\u00fcrk Ebeler Derne\u011fi\u00a0<\/b>(TED)<\/p>\n

T\u00fcrk Psikologlar Derne\u011fi<\/b><\/p>\n

Sosyal Hizmet Uzmanlar\u0131 Derne\u011fi<\/b>\u00a0(SHUD)<\/p>\n

T\u00fcm Radyoloji Teknisyenleri\/Teknikerleri Derne\u011fi<\/b>\u00a0(T\u00dcMRAD DER)<\/p>\n

T\u00fcm Medikal Radyoteknoloji Teknisyenleri\/Teknikerleri Derne\u011fi<\/b>\u00a0(TMRT DER)<\/p>\n

Sa\u011fl\u0131k ve Sosyal Hizmet \u00c7al\u0131\u015fanlar\u0131n\u0131n S\u00f6z\u00fc Sendikas\u0131\u00a0<\/b>(S\u00d6ZSEN)<\/p>\n

\u00a0
\n<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

2 Kas\u0131m 2011 tarihinde, bir gece yar\u0131s\u0131 operasyonu ile yang\u0131ndan mal ka\u00e7\u0131r\u0131rcas\u0131na \u00e7\u0131kar\u0131lan \u201c663 Say\u0131l\u0131 Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 ve Ba\u011fl\u0131 Kurulu\u015flar\u0131n\u0131n Te\u015fkilat Yap\u0131s\u0131n\u0131 D\u00fczenleyen Kanun H\u00fckm\u00fcnde Kararname (KHK)\u201d ile d\u00fczenlenen ve bir y\u0131l sonra, 2 Kas\u0131m 2012 tarihinde ba\u015flat\u0131lan\u00a0Kamu Hastane Birlikleri (KHB)uygulamas\u0131 bir y\u0131l\u0131n\u0131 doldurdu. Hat\u0131rlanaca\u011f\u0131 gibi KHB uygulamas\u0131 ile hastaneler i\u015fletme haline getirildi, birlikler halinde […]<\/p>\n","protected":false},"author":2,"featured_media":158,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-156","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/posts\/156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=156"}],"version-history":[{"count":0,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/posts\/156\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/media\/158"}],"wp:attachment":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=156"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}