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Istanbul Büyükşehir Belediyesi İSTANBUL BÜYÜKŞEHİR BELEDİYESİ 2019 Yılı Sayıştay Denetim Raporu Aralık 2020 İÇİNDEKİLER 1. KAMU İDARESİ HAKKINDA BİLGİ.................................................................................................. 1 2. KAMU İDARESİNİN SORUMLULUĞU ........................................................................................... 11 3. SAYIŞTAYIN SORUMLULUĞU ........................................................................................................ 11 4. DENETİMİN DAYANAĞI, AMACI, YÖNTEMİ VE KAPSAMI ...................................................... 11 5. İÇ KONTROL SİSTEMİNİN DEĞERLENDİRİLMESİ ................................................................... 12 6. DENETİM GÖRÜŞÜ ........................................................................................................................... 14 7. DENETİM BULGULARI .................................................................................................................... 14 8. EKLER ............................................................................................................................................... 240 TABLOLAR LİSTESİ Tablo 1: İdarenin Sermayede Çoğunluk Hissesine Sahip Olduğu Şirketler ..............................4 Tablo 2: İdarenin Sermayelerindeki Payı Yüzde 50’den Az Olan Şirketler..............................5 Tablo 3: 2019 Yılı Bütçe Ödenekleri Tablosu .........................................................................8 Tablo 4: Bütçe Gider Tahmin ve Gerçekleşen Tutar ...............................................................9 Tablo 5: Bütçe Gelir Tahmin ve Gerçekleşen Tutar ................................................................9 Tablo 6: Yıllar İtibariyle Olimpiyat Oyunları Hazırlık ve Düzenleme Kurulu Payının Tahakkuk ve Ödeme Bilgileri ............................................................................................... 30 Tablo 7: Geçiş Hakkına Konu Taşınmazlara İlişkin Tarife .................................................... 34 Tablo 8: Çevre Temizlik Vergisi İlçe Belediyeleri Gecikme Zammı Listesi .......................... 36 Tablo 9:Denetim Kartı Kullanım Sayıları ............................................................................. 46 Tablo 10: Ücretsiz Kullanım Sayıları (Meclis Üyeleri, Milletvekilleri ve Muhtarlar) ............ 54 Tablo 11: Basın Kart Sahiplerine İlişkin İşlem Özeti ............................................................ 55 Tablo 12: Ecrimisil ve Kira Alacakları Tahakkuk ve Tahsilat Bilgileri.................................. 62 Tablo 13: Ecrimisil Gelirleri Tahakkuk ve Tahsilat Bilgileri ................................................. 63 Tablo 14: Kira Gelirleri Tahakkuk ve Tahsilat Bilgileri ........................................................ 63 Tablo 15: İdarenin Mülkiyetinde veya Tasarrufunda Olan Yerler .......................................... 65 Tablo 16:Anadolu Yakası/Avrupa Yakası Park Bahçeler Müdürlüğünün Sorumluluğunda Olan Alanlarda Yapılan Etkinlikler ....................................................................................... 68 Tablo 17: Anadolu Yakası/Avrupa Yakası Zabıta Müdürlüğünün Sorumluluğunda Olan Alanlarda Yapılan Etkinlikler ............................................................................................... 68 Tablo 18:AYKOME Kararı ile Belirlenen İrat/Malzeme Zayiat/Kontrollük Bedeli Tahsilat Zamanları ............................................................................................................................. 70 Tablo 19: Altyapı Kazı İzni Harcı Alınma Dönemleri ........................................................... 73 Tablo 20: İstanbul Metro AŞ Tarafından İşlettirilen ATM Alanlarına İlişkin Özet Bilgiler ... 82 Tablo 21: 2019 Yılında Devam Eden Yönlendirme Levhaları Sözleşmelerine Ait Bilgiler .... 84 Tablo 22: Herhangi Bir Hakka Dayanmaksızın Üçüncü Kişilerce Kullanılan Belediye Taşınmazları ......................................................................................................................... 91 Tablo 23: Belediye Şirketine işletme Hakkı Verilen Yerlerden Belirlenen Süresi Geçmiş Olanlar ................................................................................................................................. 98 Tablo 24: Ecrimisil Karşılığı Kullandırılan Taşınmazlar ..................................................... 113 Tablo 25: Belediye Şirketlerine Yapılan Mevzuata Aykırı Devirler .................................... 118 Tablo 26:Teknik Şartnamelerde Yer Alan Örnek Mahiyetindeki Rekabeti Kısıtlayıcı Düzenlemeler ..................................................................................................................... 162 Tablo 27: Teknik Şartnamede Belirtilen Araçların Özellikleri ............................................. 166 Tablo 28:Yabancı Menşeli Kiralık Araçlara İlişkin Bilgiler ................................................ 169 Tablo 29: Motor Silindir Hacmi 1600 cc’nin Üzerinde Olan Kiralık Araçlar ....................... 170 Tablo 30: Kasko Değerinin %2 sinin Üzerinde Bedel Ödenen Araçlar ................................ 172 Tablo 31:Model Yılı Şartı Şartnamesine Uygun Olmayan Araçlar ...................................... 175 Tablo 32:Mevzuat Gereği Çalıştırılması Gereken Personele İlişkin Tablo ........................... 179 Tablo 33: Sözleşmeye Gereğince Yapılması Gereken ve Yapılan İşler 1 ............................. 216 Tablo 34: Sözleşme Gereğince Yapılması Gereken ve Yapılan İşler 2 ................................ 218 Tablo 35: Sözleşmeye Gereğince Yapılması Gereken ve Yapılan İşler 3 ............................. 218 Tablo 36: Belediye Şirketlerinde Yönetim Kurulu Üye Sayıları .......................................... 229 KISALTMALAR AŞ Anonim Şirket ATM Otomatik Vezne Makinesi (Automatic Teller Machine) AYEDAŞ İstanbul Anadolu Yakası Elektrik Dağıtım AŞ AYKOME Altyapı Koordinasyon Merkezi BEDAŞ Boğaziçi Elektrik Dağıtım AŞ BELTUR AŞ Büyük İstanbul Eğitim Turizm ve Sağlık Yatırımları İşletme ve Tic. AŞ BJK Beşiktaş Jimnastik Kulübü ÇŞB T.C. Çevre ve Şehircilik Bakanlığı EDS Elektronik Denetleme Sistemi İBB İstanbul Büyükşehir Belediyesi İETT İstanbul Elektrik Tramvay ve Tünel İşletmeleri İGDAŞ İstanbul Gaz Dağıtım Sanayi ve Ticaret AŞ İSKİ İstanbul Su ve Kanalizasyon İdaresi İSPARK İstanbul Otopark İşletmeleri Tic. AŞ KDV Katma Değer Vergisi KHK Kanun Hükmünde Kararname KİPTAŞ İstanbul Konut İmar Plan Sanayi ve Ticaret AŞ KİT Kamu İktisadi Teşebbüsü KPDS Kamu Personeli Yabancı Dil Tespit Sınavı KÜLTÜR AŞ İstanbul Kültür ve Sanat Ürünleri Ticaret AŞ LED Işık Yayan Diyot (Light Emitting Diode) TBF Türkiye Basketbol Federasyonu TEDAŞ Türkiye Elektrik Dağıtım AŞ TFF Türkiye Futbol Federasyonu TL Türk Lirası TOKİ Toplu Konut İdaresi UHT Ultra Yüksek Isı (Ultra High Temperature) UKOME Ulaşım Koordinasyon Merkezi ÜFE Üretici Fiyat Endeksi YGS-LYS-YKS Ölçme, Seçme ve Yerleştirme Merkezi (ÖSYM) tarafından yapılan sınavlar YİKOB Yatırım İzleme ve Koordinasyon Başkanlığı BULGU LİSTESİ A. Denetim Görüşünün Dayanakları 1. Tapuda Kayıtlı Taşınmaz Bilgileri ile İdarenin İlgili Birimlerindeki Taşınmaz Bilgilerinin Uyumlu Olmaması 2. İdareye Bağışlanan Taşınmazların Muhasebe Kayıtlarına Alınmaması 3. Diğer Kamu İdarelerince Belediyeye Tahsis Edilen Taşınmazların Tahsis İşlemlerine İlişkin Muhasebe Kayıtlarının Yapılmaması 4. İdare Taşınmazlarının Diğer Kamu İdarelerine Tahsis Edilmesine İlişkin Muhasebe Kayıtlarının Yapılmaması 5. İdarece Tüm Mal ve Hizmet Alımları Karşılığında Ödenen Katma Değer Vergisi Tutarlarının İndirim Konusu Yapılması 6. İdarede Doğrudan Hizmet Alımı Kapsamında Çalıştırılan İşçiler İçin Kıdem Tazminatı Karşılıklarının Ayrılmaması B. Denetim Görüşünü Etkilemeyen Tespit ve Değerlendirmeler 1. KİPTAŞ ile Yapılan Protokole İstinaden İdareye Devredilmesi Gereken Taşınmazların Devir İşlemlerinin Tamamlanmaması 2. İdarenin Bütçe Emanetleri Hesabında Kayıtlı Borçlarının Muhasebe Kayıtlarına Alındığı Sıraya Göre Ödenmemesi 3. İdarenin Çeşitli Birimlerinde Kullanılan Tüketim Malzemelerinin Zamanında Giderleştirilmemesi 4. İdare Tarafından İstanbul Olimpiyat Oyunları Hazırlık ve Düzenleme Kuruluna Aktarılması Gereken Payın Gönderilmemesi 5. Personel Taşıma Hizmeti Hakediş Ödemelerinin Tamamının İdare Tarafından Doğrudan Yüklenici Firmaya Ödenmesi 6. Gecekondu Fonundaki Paraların Mevzuatında Belirtilen Amaca Aykırı Olarak İdarenin Diğer Harcamalarında Kullanılması 7. İdarece Tahsil Edilen Sabit ve Mobil Haberleşme Geçiş Hakkı Bedellerinin İlçe Belediyelerine Gönderilmemesi 8. Büyükşehir İlçe Belediyeleri Tarafından Tahsil Edilen Çevre ve Temizlik Vergisine İlişkin Gecikme Zammının %20’sinin Büyükşehir Belediyesine Aktarılmaması ve İdarece Söz Konusu Gecikme Zamlarının Takip Edilmemesi 9. İdarece İfa Edilmesi Gereken Toplu Ulaşım Hizmetlerine Ait Ücretlerin Tahsil Edilmesi ve Toplanan Gelirin Paylaştırılması İşlerinin Belediye Şirketine Devredilmesi 10. Toplu Taşıma Ücret Tarifesinin Belediye Meclisi Yerine Ulaşım Koordinasyon Merkezi Tarafından Belirlenmesi 11. İdarece İfa Edilen Toplu Taşıma Hizmetlerinde Mevzuatta Yer Almayan Kişiler İçin Ücretsiz Tarife Uygulanıp Bedellerinin Bütçeden Ödenmesi 12. İdare Otoparklarına İlişkin Belirlenen Ücret Tarifesinde Ücretsiz Kullanım Hakkının Yer Alması 13. İdareye Ait Otoparkların Ücret Tarifelerinin Mevzuatta Belirtilen Sınır Dikkate Alınmadan Belirlenmesi 14. İdare Alacaklarına İlişkin Ödeme Emirlerine İtiraz Edenlerden Haksız Çıkma Zammının Tahsil Edilmemesi 15. Mülkiyeti İdareye Ait Olan Bazı Taşınmazlara İlişkin Ecrimisil
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