Kamu İdaresi Türü Belediyeler ve Bağlı İdareler
Yılı 2022
Dairesi 6
Karar No 940
İlam No 48
Tutanak Tarihi 4.4.2024
Kararın Konusu Çeşitli Konuları İlgilendiren Kararlar

 


 

Konser Bedeli Ödenmesi

Dosya kapsamındaki bilgi ve belgelerin incelenmesi sonucunda;

…-… Festivali kapsamında düzenlenen konsere ait hizmet bedelinin … Büyükşehir Belediyesi ile … Belediyesi arasında yapılan protokole istinaden … Büyükşehir Belediyesi tarafından ödenmesi sonucu kamu zararına neden olunduğu iddiası ile ilgili olarak;

5216 sayılı Büyükşehir Belediyesi Kanunu’nun;

“Büyükşehir ve ilçe belediyelerinin görev ve sorumlulukları” başlıklı 7’nci maddesinin birinci fıkrasının (v) bendinde, “… yetişkinler, yaşlılar, engelliler, kadınlar, gençler ve çocuklara yönelik her türlü sosyal ve kültürel hizmetleri yürütmek, …”,

“Büyükşehir belediyesinin giderleri” başlıklı 24’üncü maddesinin birinci fıkrasının (o) bendinde, “Spor, sosyal, kültürel ve bilimsel etkinlikler için yapılan giderler”,

denilmektedir.

5393 sayılı Belediye Kanunu’nun;

“Hemşehri hukuku” başlıklı 13’üncü maddesinin ikinci fıkrasında, “Belediye, hemşehriler arasında sosyal ve kültürel ilişkilerin geliştirilmesi ve kültürel değerlerin korunması konusunda gerekli çalışmaları yapar. Bu çalışmalarda üniversitelerin, kamu kurumu niteliğindeki meslek kuruluşlarının, sendikaların, sivil toplum kuruluşları ve uzman kişilerin katılımını sağlayacak önlemler alınır.”,

“Belediyenin görev ve sorumlulukları” başlıklı 14’üncü maddesinin birinci fıkrasının (a) bendinde, “Belediye, mahallî müşterek nitelikte olmak şartıyla;

a) İmar, su ve kanalizasyon, ulaşım gibi kentsel alt yapı; coğrafî ve kent bilgi sistemleri; çevre ve çevre sağlığı, temizlik ve katı atık; zabıta, itfaiye, acil yardım, kurtarma ve ambulans; şehir içi trafik; defin ve mezarlıklar; ağaçlandırma, park ve yeşil alanlar; konut; kültür ve sanat, turizm ve tanıtım, gençlik ve spor orta ve yükseköğrenim öğrenci yurtları (Bu Kanunun 75 inci maddesinin son fıkrası, belediyeler, il özel idareleri, bağlı kuruluşları ve bunların üyesi oldukları birlikler ile ortağı oldukları Sayıştay denetimine tabi şirketler tarafından, orta ve yükseköğrenim öğrenci yurtları ile Devlete ait her derecedeki okul binalarının yapım, bakım ve onarımı ile tefrişinde uygulanmaz.); sosyal hizmet ve yardım, nikâh, meslek ve beceri kazandırma; ekonomi ve ticaretin geliştirilmesi hizmetlerini yapar veya yaptırır.”,

“Belediyenin yetkileri ve imtiyazları” başlıklı 15’inci maddesinin birinci fıkrasının (a) bendinde, “Belediyenin yetkileri ve imtiyazları şunlardır:

a) Belde sakinlerinin mahallî müşterek nitelikteki ihtiyaçlarını karşılamak amacıyla her türlü faaliyet ve girişimde bulunmak.”,

“Meclisin görev ve yetkileri” başlıklı 18’inci maddesinin birinci fıkrasının (p) bendinde, “Yurt içindeki ve Çevre ve Şehircilik Bakanlığının izniyle yurt dışındaki belediyeler ve mahallî idare birlikleriyle karşılıklı iş birliği yapılmasına; kardeş kent ilişkileri kurulmasına; ekonomik ve sosyal ilişkileri geliştirmek amacıyla kültür, sanat ve spor gibi alanlarda faaliyet ve projeler gerçekleştirilmesine; bu çerçevede arsa, bina ve benzeri tesisleri yapma, yaptırma, kiralama veya tahsis etmeye karar vermek.”,

“Belediyenin giderleri” başlıklı 60’ncı maddesinin birinci fıkrasının (n) bendinde ise, “n) Sosyo-kültürel, sanatsal ve bilimsel etkinlikler için yapılan giderler.”,

hükümleri yer almaktadır.

Yukarıda belirtilen mevzuat hükümlerine göre, belediye bütçesinden yapılan harcamaların öncelikle mahalli müşterek bir ihtiyacın karşılanmasına yönelik olması, 5393 sayılı Kanun’un 14’üncü maddesinde sayılmış olan belediyelerin görev ve sorumlulukları ile 15’inci maddesinde sayılmış olan belediyenin yetki ve imtiyazları arasında bulunması ve yapılan harcamanın aynı Kanun’un 60’ncı maddesinde sayılan belediye giderleri arasında yer alması gerekmektedir.

… Büyükşehir Belediye Meclisinin … tarihli ve … sayılı Kararı ile 5393 sayılı Kanun’un 75’inci maddesine istinaden diğer mahalli idarelerle ortak hizmet projeleri için protokol yapma yetkisi Büyükşehir Belediye Başkanına verilmiştir. Söz konusu Meclis Kararı dava konusu edilmiş ve … …’inci İdare Mahkemesinin … tarihli ve … sayılı Kararı ile hukuka uygun bulunmuştur. … …’inci İdare Mahkemesinin … sayılı Kararı da, temyize konu edilmesi sonucu Danıştay …’inci Dairesinin … tarihli ve … sayılı Kararı ile bozulmuştur.

Bu defa, … Büyükşehir Belediye Meclisi … tarihli ve … sayılı Kararıyla diğer mahalli idarelerle ortak hizmet projeleri için protokol yapma yetkisini Büyükşehir Belediye Başkanı ile Büyükşehir Belediyesi Genel Sekreterine vermiş ve bu Kararda yapılan iş birliği ile ilgili protokoller hakkında Büyükşehir Belediye Başkanı tarafından Meclise bilgi verileceği belirtilmiştir.

… Büyükşehir Belediyesi Kültür ve Sosyal İşler Dairesi Başkanlığınca … tarihleri arasında …-… Festivali kapsamında … tarihinde … … … Meydanında konser etkinliği gerçekleştirilmesi planlandığından, bu etkinlik giderinin ödenmesine ilişkin … tarihinde Başkanlık Makamından Olur alınmış ve anılan festivalde … Belediyesi tarafından etkinlikler planlanmış olması ve belediyeler arası koordinasyonun sağlanması ve herhangi bir karmaşa yaşanmaması için … tarihinde … Belediyesi ile iş birliği protokolü imzalanmıştır. Bu kapsamda, söz konusu konser hizmeti alımı, 4734 sayılı Kamu İhale Kanunu’nun “Doğrudan Temin” başlıklı 22’nci maddesinin birinci fıkrasının (b) bendi kapsamında temin edilmiştir.

Raporda, hukuka aykırı şekilde alınan Meclis Kararına istinaden … Belediyesi ile iş birliği protokolü yapıldığı ve bu protokole dayanılarak söz konusu konsere ait hizmet bedelinin … Büyükşehir Belediyesi tarafından ödendiği belirtilerek kamu zararına neden olunduğu ifade edilmişse de;

Yetki devrine ilişkin Meclis Kararının alındığı … tarihinde, … tarihli Meclis Kararının hukuka uygun olduğuna yönelik … …’inci İdare Mahkemesinin … tarihli ve … sayılı Kararı bulunmaktadır. Danıştay’ın bu kararı bozma tarihi ise …’dur. Dolayısıyla, … tarihi itibariyle önceki meclis döneminde alınan yetki kararının hukuka aykırılığına ilişkin kesinleşmiş bir yargı kararı bulunmamakla birlikte bu kararın hukuka aykırılığına ve iptal edildiğine ilişkin bir yargı kararı da bulunmamaktadır.

Bununla birlikte, herhangi bir Meclis Kararı ve/veya iş birliği protokolü olmasa dahi konser hizmeti alımı yukarıda yer alan mevzuat hükümleri uyarınca kültür ve sanat, turizm ve tanıtım hizmetleri kapsamında … Büyükşehir Belediyesinin görev ve yetkisi dahilinde olan bir harcama niteliğindedir.

Açıklanan gerekçelerle, …-… Festivali kapsamında düzenlenen konsere ait hizmet bedelinin, bahse konu hizmetin görev ve yetkisi dahilinde olması nedeniyle … Büyükşehir Belediyesi tarafından ödenmesi sonucunda kamu zararı oluşmamıştır.

Bu itibarla, kamu zararı oluşmayan … TL ödeme ile ilgili olarak ilişilecek husus bulunmadığına, 6085 sayılı Sayıştay Kanunu’nun 55’inci maddesi uyarınca İlamın tebliğ tarihinden itibaren altmış gün içerisinde Sayıştay Temyiz Kurulu nezdinde temyiz yolu açık olmak üzere oy birliğiyle karar verildi.

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