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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  18. As technology has advanced, so has education, in unique and innovative ways. One such remarkable step is the K12 Virtual Academy. This is a total online schooling method that presents parents an accredited choice to conventional public and private schools.

    This educational format presents attainable, quality and flexible education that serves the individual learning pace of different students. It opens up an comprehensive platform of resources for students, enabling them to get the maximum benefit of their learning experience.

    Parents and students are furnished with consistent help and resources such as interactive lessons, direct instruction from certified teachers in virtual classrooms, continuous progress monitoring, and engagement in an interactive and encouraging school community. All these offerings pave the way to the purpose of fostering a total, individualized and productive learning environment at home.

    The K12 Virtual Academy has built an remarkable model of online education ensuring student's progress. It creates a balance between schooling, extracurricular activities, and family life. For all those keen in a quality, flexible learning environment for their kids, I recommend looking into it. Dive deeper, learn more about this groundbreaking education model and see the manner in which it can serve your family. It's time to revolutionize education. Visit the K12 Virtual Academy website today, because all kid needs the best education. [url=[Link deleted]

  19. After considering numerous middle school education options, I have been quite astonished by online homeschool programs.

    The flexibility and personalized learning approaches provided are absolutely remarkable.

    Students get the opportunity to learn at a pace that suits them most while parents can significantly contribute to their child's education.

    There are many platforms, including Time4Learning and Khan Academy, offering broad curriculums that cover varied subjects from Math, Science, English to Social Studies.

    By integrating engaging and interactive multimedia content, these platforms turn learning into a fun and less daunting process.

    Additionally, online homeschool programs cultivate independent learning and enhance critical thinking skills.

    They enable students to take accountability for their learning journey, a skill that extends beyond just the classroom and readies them for both higher studies and job opportunities.

    It's essential to choose online programs that are accredited, ensuring the curriculum meets educational standards and that the credits will be recognized later.

    Similar to other educational paths, online homeschooling might not suit everyone to a tee.

    It requires discipline and commitment from the students and parents alike.

    However, it undoubtedly is an excellent option worth considering for middle schoolers.

    I urge you to delve deeper into this topic and highlight any intriguing online homeschool programs.

    Before you decide, balance the pros and cons to make sure every child receives an education that fulfills their individual requirements and preferences.

    Knowledge is power! [url=[Link deleted]

  20. I am happy to share my own thoughts on the top digital homeschooling choices available at present. They have redefined education by providing all encompassing learning sources, adaptable curriculum, and tailored support to cater your child's unique needs. Time4Learning, Khan Academy, and K12 give an assortment of subjects designed for all grade ranks in a(n) alluring, engaging mode.

    Time4Learning's self-paced approach makes it an ideal pick for kids who grasp individually. Khan Academy distinguishes itself through its broad collection of no-cost programs and dynamic tasks. Meanwhile, K12 supplies a(n) complete bundle for K-12 learning with live internet-based courses and tangible resources brought directly to your house.

    Choosing the best internet-based homeschool requires assessing a number of aspects, like your children's way of learning, your household's schedule, and the platform's cost. Every one of these choices are created to deliver learning available, interesting, and fun.

    I hope this information serves as a solid foundation as you carry on with your inquiry. The impending era of education is truly gravitating more to these pliable, digital platforms. We must accept this transformation and decide on the top-notch choice for our offspring's education. So, jump in, and learn with the best online homeschooling alternatives. Let's transform knowledge acquisition jointly! [url=[Link deleted]

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