{"id":461,"date":"2026-06-21T10:52:17","date_gmt":"2026-06-21T10:52:17","guid":{"rendered":"https:\/\/milliliyakat.com\/blog\/?p=461"},"modified":"2026-06-21T10:52:17","modified_gmt":"2026-06-21T10:52:17","slug":"mali-sureklilik-gecici-madde-9","status":"publish","type":"post","link":"https:\/\/milliliyakat.com\/blog\/mali-sureklilik-gecici-madde-9\/","title":{"rendered":"Milli Liyakat Anayasas\u0131\u2019nda Mali S\u00fcreklilik (Ge\u00e7ici Madde 9)"},"content":{"rendered":"

Mali s\u00fcreklilik<\/strong>, yeni bir anayasal d\u00fczene ge\u00e7ilirken b\u00fct\u00e7enin, kamu harcamalar\u0131n\u0131n, zorunlu hizmetlerin, personel \u00f6demelerinin, sosyal haklar\u0131n ve kamu bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerinin hukuki bo\u015flu\u011fa d\u00fc\u015fmeden devam etmesini sa\u011flayan temel ge\u00e7i\u015f ilkesidir. Bir anayasa y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011finde yaln\u0131z kurumlar ve se\u00e7im takvimi de\u011fi\u015fmez; b\u00fct\u00e7e d\u00fczeni, harcama usulleri, denetim raporlar\u0131, kamu hizmeti g\u00f6stergeleri ve mali sorumluluk sistemi de yeni anayasal \u00e7er\u00e7eveye ba\u011flan\u0131r. Ancak bu ge\u00e7i\u015f, vatanda\u015f\u0131n sa\u011fl\u0131k, e\u011fitim, sosyal g\u00fcvenlik, afet hizmeti veya zorunlu kamu hizmeti almas\u0131n\u0131 aksatacak bi\u00e7imde y\u00fcr\u00fct\u00fclemez.<\/p>\n

Milli Liyakat Anayasas\u0131<\/a> i\u00e7inde Ge\u00e7ici Madde 9, b\u00fct\u00e7e ve mali y\u00f6netim ge\u00e7i\u015fini bu dengeyle d\u00fczenler. Y\u00fcr\u00fcrl\u00fck tarihindeki b\u00fct\u00e7e ve mali i\u015flemler, Anayasaya ayk\u0131r\u0131 olmad\u0131klar\u0131 \u00f6l\u00e7\u00fcde b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulan\u0131r. Bu h\u00fck\u00fcm, mali d\u00fczenin bir anda durmas\u0131n\u0131 \u00f6nler. Ancak mevcut b\u00fct\u00e7e ve mali i\u015flemler yeni Anayasaya ayk\u0131r\u0131ysa, ge\u00e7i\u015f bahanesiyle devam ettirilemez. Zorunlu h\u00e2llerde ge\u00e7ici b\u00fct\u00e7e 108. maddeye g\u00f6re yap\u0131l\u0131r. Ge\u00e7i\u015f harcamalar\u0131 ise 54, 103 ve 108. madde g\u00fcvencelerine tabidir.<\/p>\n

Ge\u00e7ici madde metni: B\u00fct\u00e7e, mali y\u00f6netim ve kamu hizmetlerinin s\u00fcreklili\u011fi<\/h2>\n

Ge\u00e7ici Madde 9 \u2013 B\u00fct\u00e7e, Mali Y\u00f6netim ve Kamu Hizmetlerinin S\u00fcreklili\u011fi<\/strong><\/p>\n

Y\u00fcr\u00fcrl\u00fck tarihindeki b\u00fct\u00e7e ve mali i\u015flemler, Anayasaya ayk\u0131r\u0131 olmad\u0131klar\u0131 \u00f6l\u00e7\u00fcde b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulan\u0131r; zorunlu h\u00e2llerde ge\u00e7ici b\u00fct\u00e7e 108. maddeye g\u00f6re yap\u0131l\u0131r. Ge\u00e7i\u015f harcamalar\u0131 54, 103 ve 108. madde g\u00fcvencelerine tabidir.<\/p>\n

\u0130lk b\u00fct\u00e7eden itibaren kamu harcamalar\u0131 plan hedefleri, performans g\u00f6stergeleri, stratejik kapasite, kamu hizmeti kalitesi ve Say\u0131\u015ftay denetimiyle ili\u015fkilendirilir; 54 ve 103. madde kapsam\u0131ndaki denetim raporlar\u0131 yay\u0131mlan\u0131r.<\/p>\n

Ge\u00e7i\u015f gerek\u00e7esiyle haklar\u0131n asgari \u00e7ekirde\u011fi, sosyal g\u00fcvenlik, sa\u011fl\u0131k, e\u011fitim, afet hizmetleri, personel \u00f6demeleri, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri ve zorunlu hizmetler aksat\u0131lamaz.<\/p><\/blockquote>\n

Mevcut b\u00fct\u00e7e neden b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulan\u0131r?<\/h2>\n

Yeni Anayasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesi, y\u00fcr\u00fcrl\u00fck tarihindeki b\u00fct\u00fcn b\u00fct\u00e7e i\u015flemlerinin bir anda durmas\u0131 anlam\u0131na gelemez. Kamu idareleri maa\u015f \u00f6demek, sa\u011fl\u0131k hizmeti sunmak, okullar\u0131 i\u015fletmek, afet m\u00fcdahalesi yapmak, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmek, g\u00fcvenlik ve adalet hizmetlerini s\u00fcrd\u00fcrmek zorundad\u0131r. Bu nedenle Ge\u00e7ici Madde 9, y\u00fcr\u00fcrl\u00fck tarihindeki b\u00fct\u00e7e ve mali i\u015flemlerin Anayasaya ayk\u0131r\u0131 olmad\u0131klar\u0131 \u00f6l\u00e7\u00fcde b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulanaca\u011f\u0131n\u0131 d\u00fczenler.<\/p>\n

Bu h\u00fck\u00fcm, mali y\u00f6netimde hukuk g\u00fcvenli\u011fini sa\u011flar. B\u00fct\u00e7e y\u0131l\u0131 i\u00e7inde kabul edilmi\u015f \u00f6denekler, devam eden kamu hizmetleri, s\u00f6zle\u015fmeler, personel giderleri ve zorunlu mali i\u015flemler yeni b\u00fct\u00e7e d\u00fczeni kurulana kadar tamamen ask\u0131da kalmaz. B\u00f6ylece devletin mali i\u015fleyi\u015fi kesintiye u\u011framaz.<\/p>\n

Ancak devaml\u0131l\u0131k mutlak de\u011fildir. Mevcut b\u00fct\u00e7e veya mali i\u015flem yeni Anayasan\u0131n kamu kayna\u011f\u0131 \u015feffafl\u0131\u011f\u0131, Say\u0131\u015ftay denetimi, b\u00fct\u00e7e b\u00fct\u00fcnl\u00fc\u011f\u00fc, plan-b\u00fct\u00e7e ba\u011flant\u0131s\u0131 veya haklar\u0131n korunmas\u0131 ilkelerine a\u00e7\u0131k\u00e7a ayk\u0131r\u0131ysa, yaln\u0131z \u201ceski b\u00fct\u00e7ede vard\u0131\u201d denilerek s\u00fcrd\u00fcr\u00fclemez. Devaml\u0131l\u0131k, Anayasaya uygunluk \u015fart\u0131yla ge\u00e7erlidir.<\/p>\n

Ge\u00e7ici b\u00fct\u00e7e hangi durumda devreye girer?<\/h2>\n

Ge\u00e7ici Madde 9, zorunlu h\u00e2llerde ge\u00e7ici b\u00fct\u00e7enin 108. maddeye g\u00f6re yap\u0131laca\u011f\u0131n\u0131 belirtir. Ge\u00e7ici b\u00fct\u00e7e, ola\u011fan b\u00fct\u00e7enin zaman\u0131nda veya ge\u00e7i\u015f \u015fartlar\u0131 nedeniyle uygulanabilir bi\u00e7imde olu\u015fturulamad\u0131\u011f\u0131 durumlarda kamu hizmetlerinin devam\u0131n\u0131 sa\u011flayan s\u0131n\u0131rl\u0131 mali ara\u00e7t\u0131r. Amac\u0131 yeni politika \u00fcretmek de\u011fil, zorunlu hizmetleri s\u00fcrd\u00fcrmektir.<\/p>\n

108. madde mant\u0131\u011f\u0131na g\u00f6re ge\u00e7ici b\u00fct\u00e7e; personel \u00f6demeleri, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri, zorunlu kamu hizmetleri, sosyal haklar\u0131n asgari \u00e7ekirde\u011fi ve kanuni g\u00f6revlerin gerektirdi\u011fi harcamalar i\u00e7in kullan\u0131lmal\u0131d\u0131r. Ge\u00e7ici b\u00fct\u00e7e, yeni yat\u0131r\u0131m hamlesi, kal\u0131c\u0131 politika de\u011fi\u015fikli\u011fi, ayr\u0131cal\u0131kl\u0131 kaynak aktar\u0131m\u0131 veya b\u00fct\u00e7e hakk\u0131n\u0131 etkisizle\u015ftirme arac\u0131 yap\u0131lamaz.<\/p>\n

Bu nedenle ge\u00e7ici b\u00fct\u00e7e, ge\u00e7i\u015f d\u00f6neminin mali emniyet supab\u0131d\u0131r. Hizmetleri durdurmaz; fakat ge\u00e7ici d\u00f6nemi kal\u0131c\u0131 mali tercih alan\u0131na da d\u00f6n\u00fc\u015ft\u00fcrmez.<\/p>\n

Ge\u00e7i\u015f harcamalar\u0131 neden \u00f6zel denetime tabidir?<\/h2>\n

Ge\u00e7i\u015f d\u00f6nemlerinde ek harcamalar do\u011fabilir. Se\u00e7imlerin haz\u0131rlanmas\u0131, yeni kurumlar\u0131n kurulmas\u0131, teknik altyap\u0131n\u0131n yenilenmesi, personel uyumu, veri sistemlerinin olu\u015fturulmas\u0131, denetim mekanizmalar\u0131n\u0131n kurulmas\u0131 ve kamu hizmetlerinin yeni anayasal d\u00fczene g\u00f6re d\u00fczenlenmesi mali kaynak gerektirebilir. Ge\u00e7ici Madde 9, bu harcamalar\u0131 54, 103 ve 108. madde g\u00fcvencelerine tabi k\u0131lar.<\/p>\n

Bu at\u0131f \u00f6nemlidir. Ge\u00e7i\u015f harcamas\u0131, denetimsiz veya belirsiz harcama anlam\u0131na gelmez. Kamu kayna\u011f\u0131 a\u00e7\u0131k gerek\u00e7e, b\u00fct\u00e7e ba\u011flant\u0131s\u0131, performans amac\u0131, Say\u0131\u015ftay denetimi ve kamu hizmeti kalitesiyle ili\u015fkilendirilmelidir. Ge\u00e7i\u015f gerek\u00e7esiyle b\u00fct\u00e7e d\u0131\u015f\u0131nda harcama kanal\u0131 olu\u015fturulamaz.<\/p>\n

INTOSAI\u2019nin kamu sekt\u00f6r\u00fc denetiminin temel ilkelerine ili\u015fkin standard\u0131<\/a>, kamu sekt\u00f6r\u00fc denetiminin kamu mali y\u00f6netimi, kamu g\u00f6revlilerinin davran\u0131\u015f\u0131, hesap verebilirlik ve \u015feffafl\u0131k bak\u0131m\u0131ndan ta\u015f\u0131d\u0131\u011f\u0131 de\u011feri ortaya koyar. Ge\u00e7ici Madde 9\u2019un ge\u00e7i\u015f harcamalar\u0131n\u0131 Say\u0131\u015ftay denetimiyle ba\u011flant\u0131land\u0131rmas\u0131 da bu hesap verebilirlik mant\u0131\u011f\u0131yla uyumludur.<\/p>\n

\u0130lk b\u00fct\u00e7eden itibaren plan-performans ba\u011flant\u0131s\u0131<\/h2>\n

Ge\u00e7ici Madde 9, ilk b\u00fct\u00e7eden itibaren kamu harcamalar\u0131n\u0131n plan hedefleri, performans g\u00f6stergeleri, stratejik kapasite, kamu hizmeti kalitesi ve Say\u0131\u015ftay denetimiyle ili\u015fkilendirilece\u011fini d\u00fczenler. Bu h\u00fck\u00fcm, yeni anayasal b\u00fct\u00e7e anlay\u0131\u015f\u0131n\u0131n ilk b\u00fct\u00e7eden itibaren uygulanaca\u011f\u0131n\u0131 g\u00f6sterir. Yani b\u00fct\u00e7e yaln\u0131z gelir ve gider cetveli de\u011fildir; devletin neyi, hangi hedefle, hangi kapasiteyle ve hangi hizmet kalitesiyle yapaca\u011f\u0131n\u0131 g\u00f6steren denetlenebilir y\u00f6netim arac\u0131d\u0131r.<\/p>\n

Plan hedefleri, kamu harcamas\u0131n\u0131n uzun vadeli devlet planlar\u0131yla ba\u011flant\u0131s\u0131n\u0131 kurar. Performans g\u00f6stergeleri, harcaman\u0131n sonu\u00e7 \u00fcretip \u00fcretmedi\u011fini \u00f6l\u00e7er. Stratejik kapasite, kamu kurumlar\u0131n\u0131n insan kayna\u011f\u0131, teknik altyap\u0131, kriz haz\u0131rl\u0131\u011f\u0131 ve kurumsal yeterlik d\u00fczeyini dikkate al\u0131r. Kamu hizmeti kalitesi ise harcaman\u0131n vatanda\u015f\u0131n hayat\u0131na ger\u00e7ek hizmet olarak d\u00f6n\u00fcp d\u00f6nmedi\u011fini sorgular.<\/p>\n

OECD\u2019nin performans b\u00fct\u00e7elemesine ili\u015fkin de\u011ferlendirmesi<\/a>, performans bilgisinin karar alma s\u00fcre\u00e7lerinde kaliteli veriyle desteklenmesinin \u00f6nemini g\u00f6sterir. Ge\u00e7ici Madde 9\u2019un ilk b\u00fct\u00e7eden itibaren performans g\u00f6stergelerini zorunlu k\u0131lmas\u0131 da b\u00fct\u00e7enin sonu\u00e7 odakl\u0131 y\u00f6netilmesini ama\u00e7lar.<\/p>\n

Say\u0131\u015ftay denetimi ge\u00e7i\u015fte neden vazge\u00e7ilmezdir?<\/h2>\n

Say\u0131\u015ftay denetimi, kamu kayna\u011f\u0131n\u0131n hukuka, b\u00fct\u00e7eye, plan hedeflerine ve kamu yarar\u0131na uygun kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131 inceleyen temel anayasal denetim arac\u0131d\u0131r. Ge\u00e7ici Madde 9, ilk b\u00fct\u00e7eden itibaren kamu harcamalar\u0131n\u0131n Say\u0131\u015ftay denetimiyle ili\u015fkilendirilece\u011fini ve 54 ile 103. madde kapsam\u0131ndaki denetim raporlar\u0131n\u0131n yay\u0131mlanaca\u011f\u0131n\u0131 d\u00fczenler.<\/p>\n

Bu h\u00fck\u00fcm, ge\u00e7i\u015f d\u00f6neminin mali \u015feffafl\u0131\u011f\u0131n\u0131 g\u00fc\u00e7lendirir. Ge\u00e7i\u015f s\u00fcreci \u201cola\u011fan\u00fcst\u00fc harcama d\u00f6nemi\u201d gibi g\u00f6r\u00fclemez. Se\u00e7im haz\u0131rl\u0131klar\u0131, kurum yenilemeleri, teknik altyap\u0131 harcamalar\u0131, personel uyumu veya kamu hizmeti ge\u00e7i\u015fleri Say\u0131\u015ftay denetiminden ka\u00e7\u0131r\u0131lamaz.<\/p>\n

INTOSAI\u2019nin y\u00fcksek denetim kurumlar\u0131n\u0131n kamu hayat\u0131na katk\u0131s\u0131na ili\u015fkin ilkeleri<\/a>, bu kurumlar\u0131n hesap verebilirli\u011fi, \u015feffafl\u0131\u011f\u0131 ve kamu g\u00fcvenini g\u00fc\u00e7lendirme bak\u0131m\u0131ndan \u00f6nemini vurgular. Ge\u00e7ici Madde 9\u2019da denetim raporlar\u0131n\u0131n yay\u0131mlanmas\u0131, kamuoyunun ge\u00e7i\u015f harcamalar\u0131n\u0131 g\u00f6rmesini ve de\u011ferlendirmesini sa\u011flar.<\/p>\n

Haklar\u0131n asgari \u00e7ekirde\u011fi neden aksat\u0131lamaz?<\/h2>\n

Ge\u00e7ici Madde 9, ge\u00e7i\u015f gerek\u00e7esiyle haklar\u0131n asgari \u00e7ekirde\u011finin aksat\u0131lamayaca\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a belirtir. Haklar\u0131n asgari \u00e7ekirde\u011fi, bir hakk\u0131 fiilen anlams\u0131z h\u00e2le getirmeyecek en temel koruma alan\u0131d\u0131r. Ge\u00e7i\u015f d\u00f6neminde b\u00fct\u00e7e, teknik haz\u0131rl\u0131k, kurum uyumu veya mali s\u0131k\u0131\u015f\u0131kl\u0131k gerek\u00e7esiyle bu \u00e7ekirdek zedelenemez.<\/p>\n

\u00d6rne\u011fin sa\u011fl\u0131k hizmetine eri\u015fim, temel e\u011fitim, sosyal g\u00fcvenlik \u00f6demeleri, afet m\u00fcdahalesi, zorunlu kamu hizmetleri ve personel \u00f6demeleri ge\u00e7i\u015f gerek\u00e7esiyle durdurulamaz. Devlet yeni anayasal d\u00fczene ge\u00e7erken vatanda\u015f\u0131n temel hizmetlerden mahrum kalmas\u0131na yol a\u00e7amaz.<\/p>\n

Bu h\u00fck\u00fcm, mali s\u00fcreklili\u011fin insan haklar\u0131 boyutunu g\u00f6sterir. B\u00fct\u00e7e yaln\u0131z muhasebe meselesi de\u011fildir; haklar\u0131n fiilen kullan\u0131lmas\u0131n\u0131 sa\u011flayan ara\u00e7t\u0131r.<\/p>\n

Sosyal g\u00fcvenlik, sa\u011fl\u0131k ve e\u011fitim hizmetleri<\/h2>\n

Madde, sosyal g\u00fcvenlik, sa\u011fl\u0131k ve e\u011fitim hizmetlerinin ge\u00e7i\u015f gerek\u00e7esiyle aksat\u0131lamayaca\u011f\u0131n\u0131 \u00f6zellikle sayar. Bu \u00fc\u00e7 alan, toplumsal hayat\u0131n en temel kamu hizmetleri aras\u0131ndad\u0131r. Sosyal g\u00fcvenlik \u00f6demelerinin gecikmesi emekliler, engelliler, hak sahipleri ve sosyal destek alan ki\u015filer bak\u0131m\u0131ndan do\u011frudan ma\u011fduriyet do\u011furur. Sa\u011fl\u0131k hizmetindeki aksama, insan hayat\u0131 ve v\u00fccut b\u00fct\u00fcnl\u00fc\u011f\u00fc \u00fczerinde a\u011f\u0131r sonu\u00e7lar do\u011furabilir. E\u011fitim hizmetinin kesintiye u\u011framas\u0131 ise \u00e7ocuklar\u0131n ve gen\u00e7lerin gelece\u011fini etkiler.<\/p>\n

Bu nedenle ge\u00e7i\u015f d\u00f6neminde b\u00fct\u00e7e ve mali y\u00f6netim kararlar\u0131 al\u0131n\u0131rken bu alanlar \u00f6zel olarak korunmal\u0131d\u0131r. Yeni anayasal kurumlar kuruluyor, b\u00fct\u00e7e sistemi de\u011fi\u015fiyor veya denetim raporlar\u0131 haz\u0131rlan\u0131yor diye sosyal g\u00fcvenlik, sa\u011fl\u0131k ve e\u011fitim hizmetleri belirsizli\u011fe b\u0131rak\u0131lamaz.<\/p>\n

Ge\u00e7ici Madde 9, ge\u00e7i\u015fin mali y\u00f6n\u00fcn\u00fc hak temelli bir \u00e7er\u00e7eveye ba\u011flar. Kamu maliyesi, vatanda\u015f\u0131n temel hizmetlere eri\u015fimini g\u00fcvenceye alacak \u015fekilde y\u00f6netilmelidir.<\/p>\n

Afet hizmetleri ve zorunlu kamu hizmetleri<\/h2>\n

Afet hizmetleri, ge\u00e7i\u015f d\u00f6neminde aksat\u0131lamayacak alanlar aras\u0131nda ayr\u0131ca say\u0131lm\u0131\u015ft\u0131r. Deprem, sel, yang\u0131n, salg\u0131n, b\u00fcy\u00fck kaza veya ba\u015fka krizler anayasal ge\u00e7i\u015f takvimini beklemez. Devlet, yeni d\u00fczenin kurumlar\u0131n\u0131 kurarken afet haz\u0131rl\u0131\u011f\u0131 ve m\u00fcdahale kapasitesini korumak zorundad\u0131r.<\/p>\n

Zorunlu kamu hizmetleri de ayn\u0131 mant\u0131kla korunur. \u0130\u00e7me suyu, g\u00fcvenlik, adalet, temel idari i\u015flemler, kamu d\u00fczeni, sosyal hizmetler, ula\u015ft\u0131rma s\u00fcreklili\u011fi ve kritik altyap\u0131 hizmetleri ge\u00e7i\u015f gerek\u00e7esiyle durdurulamaz. Kamu hizmeti s\u00fcreklili\u011fi, anayasal ge\u00e7i\u015fin temel g\u00fcvenlik alan\u0131d\u0131r.<\/p>\n

OECD\u2019nin kamu maliyesi ve b\u00fct\u00e7elere ili\u015fkin de\u011ferlendirmesi<\/a>, g\u00fcvenilir kamu mali y\u00f6netimi \u00e7er\u00e7evelerinin kriz yan\u0131tlar\u0131 i\u00e7in gerekli mali alan\u0131 korumadaki \u00f6nemine dikkat \u00e7eker. Ge\u00e7ici Madde 9 da ge\u00e7i\u015f d\u00f6neminde afet ve zorunlu hizmet kapasitesinin korunmas\u0131n\u0131 anayasal zorunluluk h\u00e2line getirir.<\/p>\n

Personel \u00f6demeleri neden \u00f6zellikle korunur?<\/h2>\n

Personel \u00f6demeleri, kamu hizmetinin s\u00fcrd\u00fcr\u00fclebilmesi i\u00e7in vazge\u00e7ilmezdir. Kamu g\u00f6revlileri maa\u015f, \u00fccret, sosyal hak ve di\u011fer yasal \u00f6demelerini d\u00fczenli alamazsa kamu hizmeti motivasyonu, hizmet s\u00fcreklili\u011fi ve kurumsal g\u00fcven zarar g\u00f6r\u00fcr. Ge\u00e7i\u015f d\u00f6neminde personel \u00f6demelerinin aksat\u0131lmas\u0131, devletin kendi \u00e7al\u0131\u015fanlar\u0131yla kurdu\u011fu hukuki ili\u015fkiyi de zedeler.<\/p>\n

Ge\u00e7ici Madde 9 bu nedenle personel \u00f6demelerini aksat\u0131lamaz alanlar aras\u0131nda sayar. Yeni b\u00fct\u00e7e sistemi haz\u0131rlan\u0131rken, kurumlar uyarlan\u0131rken veya ge\u00e7ici b\u00fct\u00e7e yap\u0131l\u0131rken personel \u00f6demeleri \u00f6ncelikli zorunlu y\u00fck\u00fcml\u00fcl\u00fck olarak korunmal\u0131d\u0131r.<\/p>\n

Bu h\u00fck\u00fcm ayn\u0131 zamanda kamu hizmeti s\u00fcreklili\u011fini de destekler. \u00c7\u00fcnk\u00fc kamu hizmeti, kurum binalar\u0131 veya kanun metinleriyle de\u011fil, g\u00f6revini yerine getiren insan kayna\u011f\u0131yla y\u00fcr\u00fcr.<\/p>\n

Bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri ve hukuk g\u00fcvenli\u011fi<\/h2>\n

Madde, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerinin de ge\u00e7i\u015f gerek\u00e7esiyle aksat\u0131lamayaca\u011f\u0131n\u0131 d\u00fczenler. Devletin bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerini hukuka uygun bi\u00e7imde yerine getirmesi, mali g\u00fcvenilirlik ve hukuk g\u00fcvenli\u011fi a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Yeni Anayasa y\u00fcr\u00fcrl\u00fc\u011fe girdi diye mevcut ve hukuka uygun bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri belirsizli\u011fe b\u0131rak\u0131lamaz.<\/p>\n

Elbette bu, Anayasaya ayk\u0131r\u0131 mali y\u00fck\u00fcml\u00fcl\u00fcklerin denetim d\u0131\u015f\u0131 kalaca\u011f\u0131 anlam\u0131na gelmez. Kamu zarar\u0131, hukuka ayk\u0131r\u0131 bor\u00e7lanma, b\u00fct\u00e7e d\u0131\u015f\u0131 y\u00fck\u00fcml\u00fcl\u00fck veya denetimsiz mali yap\u0131 varsa bunlar Say\u0131\u015ftay ve ilgili hukuk mekanizmalar\u0131yla incelenir. Ancak hukuka uygun bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri ge\u00e7i\u015f gerek\u00e7esiyle keyf\u00ee bi\u00e7imde aksat\u0131lamaz.<\/p>\n

Bu d\u00fczenleme, hem mali disipline hem de devletin hukuki g\u00fcvenilirli\u011fine hizmet eder. Ge\u00e7i\u015f s\u00fcreci, mali y\u00fck\u00fcml\u00fcl\u00fcklerden ka\u00e7ma veya kamu g\u00fcvenini zedeleme arac\u0131 olamaz.<\/p>\n

Ge\u00e7ici Madde 9\u2019un mali s\u00fcreklilik haritas\u0131<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
Ge\u00e7i\u015f Alan\u0131<\/th>\nGe\u00e7ici Madde 9\u2019daki Kural<\/th>\nKorunan De\u011fer<\/th>\n<\/tr>\n<\/thead>\n
Mevcut b\u00fct\u00e7e<\/td>\nAnayasaya ayk\u0131r\u0131 olmad\u0131k\u00e7a b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulan\u0131r.<\/td>\nMali d\u00fczen ve kamu hizmeti s\u00fcreklili\u011fi<\/td>\n<\/tr>\n
Ge\u00e7ici b\u00fct\u00e7e<\/td>\nZorunlu h\u00e2llerde 108. maddeye g\u00f6re yap\u0131l\u0131r.<\/td>\nZorunlu hizmetlerin finansman\u0131<\/td>\n<\/tr>\n
Ge\u00e7i\u015f harcamalar\u0131<\/td>\n54, 103 ve 108. madde g\u00fcvencelerine tabidir.<\/td>\nDenetlenebilir kamu kayna\u011f\u0131 kullan\u0131m\u0131<\/td>\n<\/tr>\n
\u0130lk b\u00fct\u00e7e<\/td>\nPlan hedefleri, performans g\u00f6stergeleri, stratejik kapasite ve hizmet kalitesiyle ili\u015fkilendirilir.<\/td>\nSonu\u00e7 odakl\u0131 b\u00fct\u00e7e y\u00f6netimi<\/td>\n<\/tr>\n
Say\u0131\u015ftay denetimi<\/td>\nDenetim raporlar\u0131 yay\u0131mlan\u0131r.<\/td>\n\u015eeffafl\u0131k ve hesap verebilirlik<\/td>\n<\/tr>\n
Temel hak alanlar\u0131<\/td>\nSosyal g\u00fcvenlik, sa\u011fl\u0131k, e\u011fitim, afet hizmetleri ve zorunlu hizmetler aksat\u0131lamaz.<\/td>\nHaklar\u0131n asgari \u00e7ekirde\u011fi<\/td>\n<\/tr>\n
Personel ve bor\u00e7<\/td>\nPersonel \u00f6demeleri ve bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri ge\u00e7i\u015f gerek\u00e7esiyle durdurulamaz.<\/td>\nHukuk g\u00fcvenli\u011fi ve kamu hizmeti kapasitesi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sonu\u00e7: Mali s\u00fcreklilik, ge\u00e7i\u015f d\u00f6neminde haklar\u0131 ve hizmetleri ayakta tutar<\/h2>\n

Mali s\u00fcreklilik, Milli Liyakat Anayasas\u0131 i\u00e7inde yeni anayasal d\u00fczene ge\u00e7ilirken b\u00fct\u00e7enin, kamu harcamalar\u0131n\u0131n, personel \u00f6demelerinin, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerinin ve zorunlu kamu hizmetlerinin kesintiye u\u011framamas\u0131n\u0131 sa\u011flayan temel ge\u00e7i\u015f g\u00fcvencesidir. Ge\u00e7ici Madde 9, y\u00fcr\u00fcrl\u00fck tarihindeki b\u00fct\u00e7e ve mali i\u015flemlerin Anayasaya ayk\u0131r\u0131 olmad\u0131klar\u0131 \u00f6l\u00e7\u00fcde b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulanaca\u011f\u0131n\u0131 d\u00fczenler. Zorunlu h\u00e2llerde ge\u00e7ici b\u00fct\u00e7e 108. maddeye g\u00f6re yap\u0131l\u0131r.<\/p>\n

Bu maddenin en g\u00fc\u00e7l\u00fc taraf\u0131, ge\u00e7i\u015f harcamalar\u0131n\u0131 denetimsiz b\u0131rakmamas\u0131d\u0131r. Ge\u00e7i\u015f harcamalar\u0131 54, 103 ve 108. madde g\u00fcvencelerine tabidir. \u0130lk b\u00fct\u00e7eden itibaren kamu harcamalar\u0131 plan hedefleri, performans g\u00f6stergeleri, stratejik kapasite, kamu hizmeti kalitesi ve Say\u0131\u015ftay denetimiyle ili\u015fkilendirilir. Ayr\u0131ca 54 ve 103. madde kapsam\u0131ndaki denetim raporlar\u0131 yay\u0131mlan\u0131r. B\u00f6ylece ge\u00e7i\u015f d\u00f6nemi maliyesi, kapal\u0131 ve belirsiz bir harcama alan\u0131 de\u011fil, denetlenebilir kamu kayna\u011f\u0131 y\u00f6netimi h\u00e2line gelir.<\/p>\n

Sonu\u00e7 olarak Ge\u00e7ici Madde 9, ge\u00e7i\u015f gerek\u00e7esiyle haklar\u0131n asgari \u00e7ekirde\u011finin, sosyal g\u00fcvenli\u011fin, sa\u011fl\u0131\u011f\u0131n, e\u011fitimin, afet hizmetlerinin, personel \u00f6demelerinin, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerinin ve zorunlu hizmetlerin aksat\u0131lamayaca\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a belirtir. Bu nedenle mali s\u00fcreklilik, bu ge\u00e7ici madde i\u00e7inde b\u00fct\u00e7e y\u0131l\u0131 devaml\u0131l\u0131\u011f\u0131, ge\u00e7ici b\u00fct\u00e7e, plan-performans ba\u011flant\u0131s\u0131, Say\u0131\u015ftay denetimi, kamu hizmeti kalitesi, sosyal haklar, personel \u00f6demeleri, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri ve zorunlu hizmetlerin kesintisizli\u011fi<\/strong> aras\u0131nda kurulmu\u015f temel mali ge\u00e7i\u015f g\u00fcvencesidir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Mali s\u00fcreklilik, yeni bir anayasal d\u00fczene ge\u00e7ilirken b\u00fct\u00e7enin, kamu harcamalar\u0131n\u0131n, zorunlu hizmetlerin, personel \u00f6demelerinin, sosyal haklar\u0131n ve kamu bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerinin hukuki bo\u015flu\u011fa d\u00fc\u015fmeden devam etmesini sa\u011flayan temel ge\u00e7i\u015f ilkesidir. Bir anayasa y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011finde yaln\u0131z kurumlar ve se\u00e7im takvimi de\u011fi\u015fmez; b\u00fct\u00e7e d\u00fczeni, harcama usulleri, denetim raporlar\u0131, kamu hizmeti g\u00f6stergeleri ve mali sorumluluk sistemi de yeni anayasal \u00e7er\u00e7eveye ba\u011flan\u0131r. Ancak bu ge\u00e7i\u015f, vatanda\u015f\u0131n sa\u011fl\u0131k, e\u011fitim, sosyal g\u00fcvenlik, afet hizmeti veya zorunlu kamu hizmeti almas\u0131n\u0131 aksatacak bi\u00e7imde y\u00fcr\u00fct\u00fclemez. Milli Liyakat Anayasas\u0131 i\u00e7inde Ge\u00e7ici Madde 9, b\u00fct\u00e7e ve mali y\u00f6netim ge\u00e7i\u015fini bu dengeyle d\u00fczenler. Y\u00fcr\u00fcrl\u00fck tarihindeki b\u00fct\u00e7e ve mali i\u015flemler, Anayasaya ayk\u0131r\u0131 olmad\u0131klar\u0131 \u00f6l\u00e7\u00fcde b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulan\u0131r. Bu h\u00fck\u00fcm, mali d\u00fczenin bir anda durmas\u0131n\u0131 \u00f6nler. Ancak mevcut b\u00fct\u00e7e ve mali i\u015flemler yeni Anayasaya ayk\u0131r\u0131ysa, ge\u00e7i\u015f bahanesiyle devam ettirilemez. Zorunlu h\u00e2llerde ge\u00e7ici b\u00fct\u00e7e 108. maddeye g\u00f6re yap\u0131l\u0131r. Ge\u00e7i\u015f harcamalar\u0131 ise 54, 103 ve 108. madde g\u00fcvencelerine tabidir. Ge\u00e7ici madde metni: B\u00fct\u00e7e, mali y\u00f6netim ve kamu hizmetlerinin s\u00fcreklili\u011fi Ge\u00e7ici Madde 9 \u2013 B\u00fct\u00e7e, Mali Y\u00f6netim ve Kamu Hizmetlerinin S\u00fcreklili\u011fi Y\u00fcr\u00fcrl\u00fck tarihindeki b\u00fct\u00e7e ve mali i\u015flemler, Anayasaya ayk\u0131r\u0131 olmad\u0131klar\u0131 \u00f6l\u00e7\u00fcde b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulan\u0131r; zorunlu h\u00e2llerde ge\u00e7ici b\u00fct\u00e7e 108. maddeye g\u00f6re yap\u0131l\u0131r. Ge\u00e7i\u015f harcamalar\u0131 54, 103 ve 108. madde g\u00fcvencelerine tabidir. \u0130lk b\u00fct\u00e7eden itibaren kamu harcamalar\u0131 plan hedefleri, performans g\u00f6stergeleri, stratejik kapasite, kamu hizmeti kalitesi ve Say\u0131\u015ftay denetimiyle ili\u015fkilendirilir; 54 ve 103. madde kapsam\u0131ndaki denetim raporlar\u0131 yay\u0131mlan\u0131r. Ge\u00e7i\u015f gerek\u00e7esiyle haklar\u0131n asgari \u00e7ekirde\u011fi, sosyal g\u00fcvenlik, sa\u011fl\u0131k, e\u011fitim, afet hizmetleri, personel \u00f6demeleri, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri ve zorunlu hizmetler aksat\u0131lamaz. Mevcut b\u00fct\u00e7e neden b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulan\u0131r? Yeni Anayasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesi, y\u00fcr\u00fcrl\u00fck tarihindeki b\u00fct\u00fcn b\u00fct\u00e7e i\u015flemlerinin bir anda durmas\u0131 anlam\u0131na gelemez. Kamu idareleri maa\u015f \u00f6demek, sa\u011fl\u0131k hizmeti sunmak, okullar\u0131 i\u015fletmek, afet m\u00fcdahalesi yapmak, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmek, g\u00fcvenlik ve adalet hizmetlerini s\u00fcrd\u00fcrmek zorundad\u0131r. Bu nedenle Ge\u00e7ici Madde 9, y\u00fcr\u00fcrl\u00fck tarihindeki b\u00fct\u00e7e ve mali i\u015flemlerin Anayasaya ayk\u0131r\u0131 olmad\u0131klar\u0131 \u00f6l\u00e7\u00fcde b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulanaca\u011f\u0131n\u0131 d\u00fczenler. Bu h\u00fck\u00fcm, mali y\u00f6netimde hukuk g\u00fcvenli\u011fini sa\u011flar. B\u00fct\u00e7e y\u0131l\u0131 i\u00e7inde kabul edilmi\u015f \u00f6denekler, devam eden kamu hizmetleri, s\u00f6zle\u015fmeler, personel giderleri ve zorunlu mali i\u015flemler yeni b\u00fct\u00e7e d\u00fczeni kurulana kadar tamamen ask\u0131da kalmaz. B\u00f6ylece devletin mali i\u015fleyi\u015fi kesintiye u\u011framaz. Ancak devaml\u0131l\u0131k mutlak de\u011fildir. Mevcut b\u00fct\u00e7e veya mali i\u015flem yeni Anayasan\u0131n kamu kayna\u011f\u0131 \u015feffafl\u0131\u011f\u0131, Say\u0131\u015ftay denetimi, b\u00fct\u00e7e b\u00fct\u00fcnl\u00fc\u011f\u00fc, plan-b\u00fct\u00e7e ba\u011flant\u0131s\u0131 veya haklar\u0131n korunmas\u0131 ilkelerine a\u00e7\u0131k\u00e7a ayk\u0131r\u0131ysa, yaln\u0131z \u201ceski b\u00fct\u00e7ede vard\u0131\u201d denilerek s\u00fcrd\u00fcr\u00fclemez. Devaml\u0131l\u0131k, Anayasaya uygunluk \u015fart\u0131yla ge\u00e7erlidir. Ge\u00e7ici b\u00fct\u00e7e hangi durumda devreye girer? Ge\u00e7ici Madde 9, zorunlu h\u00e2llerde ge\u00e7ici b\u00fct\u00e7enin 108. maddeye g\u00f6re yap\u0131laca\u011f\u0131n\u0131 belirtir. Ge\u00e7ici b\u00fct\u00e7e, ola\u011fan b\u00fct\u00e7enin zaman\u0131nda veya ge\u00e7i\u015f \u015fartlar\u0131 nedeniyle uygulanabilir bi\u00e7imde olu\u015fturulamad\u0131\u011f\u0131 durumlarda kamu hizmetlerinin devam\u0131n\u0131 sa\u011flayan s\u0131n\u0131rl\u0131 mali ara\u00e7t\u0131r. Amac\u0131 yeni politika \u00fcretmek de\u011fil, zorunlu hizmetleri s\u00fcrd\u00fcrmektir. 108. madde mant\u0131\u011f\u0131na g\u00f6re ge\u00e7ici b\u00fct\u00e7e; personel \u00f6demeleri, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri, zorunlu kamu hizmetleri, sosyal haklar\u0131n asgari \u00e7ekirde\u011fi ve kanuni g\u00f6revlerin gerektirdi\u011fi harcamalar i\u00e7in kullan\u0131lmal\u0131d\u0131r. Ge\u00e7ici b\u00fct\u00e7e, yeni yat\u0131r\u0131m hamlesi, kal\u0131c\u0131 politika de\u011fi\u015fikli\u011fi, ayr\u0131cal\u0131kl\u0131 kaynak aktar\u0131m\u0131 veya b\u00fct\u00e7e hakk\u0131n\u0131 etkisizle\u015ftirme arac\u0131 yap\u0131lamaz. Bu nedenle ge\u00e7ici b\u00fct\u00e7e, ge\u00e7i\u015f d\u00f6neminin mali emniyet supab\u0131d\u0131r. Hizmetleri durdurmaz; fakat ge\u00e7ici d\u00f6nemi kal\u0131c\u0131 mali tercih alan\u0131na da d\u00f6n\u00fc\u015ft\u00fcrmez. Ge\u00e7i\u015f harcamalar\u0131 neden \u00f6zel denetime tabidir? Ge\u00e7i\u015f d\u00f6nemlerinde ek harcamalar do\u011fabilir. Se\u00e7imlerin haz\u0131rlanmas\u0131, yeni kurumlar\u0131n kurulmas\u0131, teknik altyap\u0131n\u0131n yenilenmesi, personel uyumu, veri sistemlerinin olu\u015fturulmas\u0131, denetim mekanizmalar\u0131n\u0131n kurulmas\u0131 ve kamu hizmetlerinin yeni anayasal d\u00fczene g\u00f6re d\u00fczenlenmesi mali kaynak gerektirebilir. Ge\u00e7ici Madde 9, bu harcamalar\u0131 54, 103 ve 108. madde g\u00fcvencelerine tabi k\u0131lar. Bu at\u0131f \u00f6nemlidir. Ge\u00e7i\u015f harcamas\u0131, denetimsiz veya belirsiz harcama anlam\u0131na gelmez. Kamu kayna\u011f\u0131 a\u00e7\u0131k gerek\u00e7e, b\u00fct\u00e7e ba\u011flant\u0131s\u0131, performans amac\u0131, Say\u0131\u015ftay denetimi ve kamu hizmeti kalitesiyle ili\u015fkilendirilmelidir. Ge\u00e7i\u015f gerek\u00e7esiyle b\u00fct\u00e7e d\u0131\u015f\u0131nda harcama kanal\u0131 olu\u015fturulamaz. INTOSAI\u2019nin kamu sekt\u00f6r\u00fc denetiminin temel ilkelerine ili\u015fkin standard\u0131, kamu sekt\u00f6r\u00fc denetiminin kamu mali y\u00f6netimi, kamu g\u00f6revlilerinin davran\u0131\u015f\u0131, hesap verebilirlik ve \u015feffafl\u0131k bak\u0131m\u0131ndan ta\u015f\u0131d\u0131\u011f\u0131 de\u011feri ortaya koyar. Ge\u00e7ici Madde 9\u2019un ge\u00e7i\u015f harcamalar\u0131n\u0131 Say\u0131\u015ftay denetimiyle ba\u011flant\u0131land\u0131rmas\u0131 da bu hesap verebilirlik mant\u0131\u011f\u0131yla uyumludur. \u0130lk b\u00fct\u00e7eden itibaren plan-performans ba\u011flant\u0131s\u0131 Ge\u00e7ici Madde 9, ilk b\u00fct\u00e7eden itibaren kamu harcamalar\u0131n\u0131n plan hedefleri, performans g\u00f6stergeleri, stratejik kapasite, kamu hizmeti kalitesi ve Say\u0131\u015ftay denetimiyle ili\u015fkilendirilece\u011fini d\u00fczenler. Bu h\u00fck\u00fcm, yeni anayasal b\u00fct\u00e7e anlay\u0131\u015f\u0131n\u0131n ilk b\u00fct\u00e7eden itibaren uygulanaca\u011f\u0131n\u0131 g\u00f6sterir. Yani b\u00fct\u00e7e yaln\u0131z gelir ve gider cetveli de\u011fildir; devletin neyi, hangi hedefle, hangi kapasiteyle ve hangi hizmet kalitesiyle yapaca\u011f\u0131n\u0131 g\u00f6steren denetlenebilir y\u00f6netim arac\u0131d\u0131r. Plan hedefleri, kamu harcamas\u0131n\u0131n uzun vadeli devlet planlar\u0131yla ba\u011flant\u0131s\u0131n\u0131 kurar. Performans g\u00f6stergeleri, harcaman\u0131n sonu\u00e7 \u00fcretip \u00fcretmedi\u011fini \u00f6l\u00e7er. Stratejik kapasite, kamu kurumlar\u0131n\u0131n insan kayna\u011f\u0131, teknik altyap\u0131, kriz haz\u0131rl\u0131\u011f\u0131 ve kurumsal yeterlik d\u00fczeyini dikkate al\u0131r. Kamu hizmeti kalitesi ise harcaman\u0131n vatanda\u015f\u0131n hayat\u0131na ger\u00e7ek hizmet olarak d\u00f6n\u00fcp d\u00f6nmedi\u011fini sorgular. OECD\u2019nin performans b\u00fct\u00e7elemesine ili\u015fkin de\u011ferlendirmesi, performans bilgisinin karar alma s\u00fcre\u00e7lerinde kaliteli veriyle desteklenmesinin \u00f6nemini g\u00f6sterir. Ge\u00e7ici Madde 9\u2019un ilk b\u00fct\u00e7eden itibaren performans g\u00f6stergelerini zorunlu k\u0131lmas\u0131 da b\u00fct\u00e7enin sonu\u00e7 odakl\u0131 y\u00f6netilmesini ama\u00e7lar. Say\u0131\u015ftay denetimi ge\u00e7i\u015fte neden vazge\u00e7ilmezdir? Say\u0131\u015ftay denetimi, kamu kayna\u011f\u0131n\u0131n hukuka, b\u00fct\u00e7eye, plan hedeflerine ve kamu yarar\u0131na uygun kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131 inceleyen temel anayasal denetim arac\u0131d\u0131r. Ge\u00e7ici Madde 9, ilk b\u00fct\u00e7eden itibaren kamu harcamalar\u0131n\u0131n Say\u0131\u015ftay denetimiyle ili\u015fkilendirilece\u011fini ve 54 ile 103. madde kapsam\u0131ndaki denetim raporlar\u0131n\u0131n yay\u0131mlanaca\u011f\u0131n\u0131 d\u00fczenler. Bu h\u00fck\u00fcm, ge\u00e7i\u015f d\u00f6neminin mali \u015feffafl\u0131\u011f\u0131n\u0131 g\u00fc\u00e7lendirir. Ge\u00e7i\u015f s\u00fcreci \u201cola\u011fan\u00fcst\u00fc harcama d\u00f6nemi\u201d gibi g\u00f6r\u00fclemez. Se\u00e7im haz\u0131rl\u0131klar\u0131, kurum yenilemeleri, teknik altyap\u0131 harcamalar\u0131, personel uyumu veya kamu hizmeti ge\u00e7i\u015fleri Say\u0131\u015ftay denetiminden ka\u00e7\u0131r\u0131lamaz. INTOSAI\u2019nin y\u00fcksek denetim kurumlar\u0131n\u0131n kamu hayat\u0131na katk\u0131s\u0131na ili\u015fkin ilkeleri, bu kurumlar\u0131n hesap verebilirli\u011fi, \u015feffafl\u0131\u011f\u0131 ve kamu g\u00fcvenini g\u00fc\u00e7lendirme bak\u0131m\u0131ndan \u00f6nemini vurgular. Ge\u00e7ici Madde 9\u2019da denetim raporlar\u0131n\u0131n yay\u0131mlanmas\u0131, kamuoyunun ge\u00e7i\u015f harcamalar\u0131n\u0131 g\u00f6rmesini ve de\u011ferlendirmesini sa\u011flar. Haklar\u0131n asgari \u00e7ekirde\u011fi neden aksat\u0131lamaz? Ge\u00e7ici Madde 9, ge\u00e7i\u015f gerek\u00e7esiyle haklar\u0131n asgari \u00e7ekirde\u011finin aksat\u0131lamayaca\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a belirtir. Haklar\u0131n asgari \u00e7ekirde\u011fi, bir hakk\u0131 fiilen anlams\u0131z h\u00e2le getirmeyecek en temel koruma alan\u0131d\u0131r. Ge\u00e7i\u015f d\u00f6neminde b\u00fct\u00e7e, teknik haz\u0131rl\u0131k, kurum uyumu veya mali s\u0131k\u0131\u015f\u0131kl\u0131k gerek\u00e7esiyle bu \u00e7ekirdek zedelenemez. \u00d6rne\u011fin sa\u011fl\u0131k hizmetine eri\u015fim, temel e\u011fitim, sosyal g\u00fcvenlik \u00f6demeleri, afet m\u00fcdahalesi, zorunlu kamu hizmetleri ve personel \u00f6demeleri ge\u00e7i\u015f gerek\u00e7esiyle durdurulamaz. Devlet yeni anayasal d\u00fczene ge\u00e7erken vatanda\u015f\u0131n temel hizmetlerden mahrum kalmas\u0131na yol a\u00e7amaz. Bu h\u00fck\u00fcm, mali s\u00fcreklili\u011fin insan haklar\u0131 boyutunu g\u00f6sterir. B\u00fct\u00e7e yaln\u0131z muhasebe meselesi de\u011fildir; haklar\u0131n fiilen kullan\u0131lmas\u0131n\u0131 sa\u011flayan ara\u00e7t\u0131r. Sosyal g\u00fcvenlik, sa\u011fl\u0131k ve e\u011fitim hizmetleri Madde, sosyal g\u00fcvenlik, sa\u011fl\u0131k ve e\u011fitim hizmetlerinin ge\u00e7i\u015f gerek\u00e7esiyle aksat\u0131lamayaca\u011f\u0131n\u0131 \u00f6zellikle sayar. Bu \u00fc\u00e7 alan, toplumsal hayat\u0131n en temel kamu hizmetleri aras\u0131ndad\u0131r. Sosyal g\u00fcvenlik \u00f6demelerinin gecikmesi emekliler, engelliler, hak sahipleri ve sosyal destek alan ki\u015filer bak\u0131m\u0131ndan do\u011frudan ma\u011fduriyet do\u011furur. Sa\u011fl\u0131k hizmetindeki aksama, insan hayat\u0131 ve v\u00fccut b\u00fct\u00fcnl\u00fc\u011f\u00fc \u00fczerinde a\u011f\u0131r sonu\u00e7lar do\u011furabilir. E\u011fitim hizmetinin kesintiye u\u011framas\u0131 ise \u00e7ocuklar\u0131n ve gen\u00e7lerin gelece\u011fini etkiler. Bu nedenle ge\u00e7i\u015f d\u00f6neminde b\u00fct\u00e7e ve mali y\u00f6netim kararlar\u0131 al\u0131n\u0131rken bu alanlar \u00f6zel olarak korunmal\u0131d\u0131r. Yeni anayasal kurumlar kuruluyor, b\u00fct\u00e7e sistemi de\u011fi\u015fiyor veya denetim raporlar\u0131 haz\u0131rlan\u0131yor diye sosyal g\u00fcvenlik, sa\u011fl\u0131k ve e\u011fitim hizmetleri belirsizli\u011fe b\u0131rak\u0131lamaz. Ge\u00e7ici Madde 9, ge\u00e7i\u015fin mali y\u00f6n\u00fcn\u00fc hak temelli bir \u00e7er\u00e7eveye ba\u011flar. Kamu maliyesi, vatanda\u015f\u0131n temel hizmetlere eri\u015fimini g\u00fcvenceye alacak \u015fekilde y\u00f6netilmelidir. Afet hizmetleri ve zorunlu kamu hizmetleri Afet hizmetleri, ge\u00e7i\u015f d\u00f6neminde aksat\u0131lamayacak alanlar aras\u0131nda ayr\u0131ca say\u0131lm\u0131\u015ft\u0131r. Deprem, sel, yang\u0131n, salg\u0131n, b\u00fcy\u00fck kaza veya ba\u015fka krizler anayasal ge\u00e7i\u015f takvimini beklemez. Devlet, yeni d\u00fczenin kurumlar\u0131n\u0131 kurarken afet haz\u0131rl\u0131\u011f\u0131 ve m\u00fcdahale kapasitesini korumak zorundad\u0131r. Zorunlu kamu hizmetleri de ayn\u0131 mant\u0131kla korunur. \u0130\u00e7me suyu, g\u00fcvenlik, adalet, temel idari i\u015flemler, kamu d\u00fczeni, sosyal hizmetler, ula\u015ft\u0131rma s\u00fcreklili\u011fi ve kritik altyap\u0131 hizmetleri ge\u00e7i\u015f gerek\u00e7esiyle durdurulamaz. Kamu hizmeti s\u00fcreklili\u011fi, anayasal ge\u00e7i\u015fin temel g\u00fcvenlik alan\u0131d\u0131r. OECD\u2019nin kamu maliyesi ve b\u00fct\u00e7elere ili\u015fkin de\u011ferlendirmesi, g\u00fcvenilir kamu mali y\u00f6netimi \u00e7er\u00e7evelerinin kriz yan\u0131tlar\u0131 i\u00e7in gerekli mali alan\u0131 korumadaki \u00f6nemine dikkat \u00e7eker. Ge\u00e7ici Madde 9 da ge\u00e7i\u015f d\u00f6neminde afet ve zorunlu hizmet kapasitesinin korunmas\u0131n\u0131 anayasal zorunluluk h\u00e2line getirir. Personel \u00f6demeleri neden \u00f6zellikle korunur? Personel \u00f6demeleri, kamu hizmetinin s\u00fcrd\u00fcr\u00fclebilmesi i\u00e7in vazge\u00e7ilmezdir. Kamu g\u00f6revlileri maa\u015f, \u00fccret, sosyal hak ve di\u011fer yasal \u00f6demelerini d\u00fczenli alamazsa kamu hizmeti motivasyonu, hizmet s\u00fcreklili\u011fi ve kurumsal g\u00fcven zarar g\u00f6r\u00fcr. Ge\u00e7i\u015f d\u00f6neminde personel \u00f6demelerinin aksat\u0131lmas\u0131, devletin kendi \u00e7al\u0131\u015fanlar\u0131yla kurdu\u011fu hukuki ili\u015fkiyi de zedeler. Ge\u00e7ici Madde 9 bu nedenle personel \u00f6demelerini aksat\u0131lamaz alanlar aras\u0131nda sayar. Yeni b\u00fct\u00e7e sistemi haz\u0131rlan\u0131rken, kurumlar uyarlan\u0131rken veya ge\u00e7ici b\u00fct\u00e7e yap\u0131l\u0131rken personel \u00f6demeleri \u00f6ncelikli zorunlu y\u00fck\u00fcml\u00fcl\u00fck olarak korunmal\u0131d\u0131r. Bu h\u00fck\u00fcm ayn\u0131 zamanda kamu hizmeti s\u00fcreklili\u011fini de destekler. \u00c7\u00fcnk\u00fc kamu hizmeti, kurum binalar\u0131 veya kanun metinleriyle de\u011fil, g\u00f6revini yerine getiren insan kayna\u011f\u0131yla y\u00fcr\u00fcr. Bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri ve hukuk g\u00fcvenli\u011fi Madde, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerinin de ge\u00e7i\u015f gerek\u00e7esiyle aksat\u0131lamayaca\u011f\u0131n\u0131 d\u00fczenler. Devletin bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerini hukuka uygun bi\u00e7imde yerine getirmesi, mali g\u00fcvenilirlik ve hukuk g\u00fcvenli\u011fi a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Yeni Anayasa y\u00fcr\u00fcrl\u00fc\u011fe girdi diye mevcut ve hukuka uygun bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri belirsizli\u011fe b\u0131rak\u0131lamaz. Elbette bu, Anayasaya ayk\u0131r\u0131 mali y\u00fck\u00fcml\u00fcl\u00fcklerin denetim d\u0131\u015f\u0131 kalaca\u011f\u0131 anlam\u0131na gelmez. Kamu zarar\u0131, hukuka ayk\u0131r\u0131 bor\u00e7lanma, b\u00fct\u00e7e d\u0131\u015f\u0131 y\u00fck\u00fcml\u00fcl\u00fck veya denetimsiz mali yap\u0131 varsa bunlar Say\u0131\u015ftay ve ilgili hukuk mekanizmalar\u0131yla incelenir. Ancak hukuka uygun bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri ge\u00e7i\u015f gerek\u00e7esiyle keyf\u00ee bi\u00e7imde aksat\u0131lamaz. Bu d\u00fczenleme, hem mali disipline hem de devletin hukuki g\u00fcvenilirli\u011fine hizmet eder. Ge\u00e7i\u015f s\u00fcreci, mali y\u00fck\u00fcml\u00fcl\u00fcklerden ka\u00e7ma veya kamu g\u00fcvenini zedeleme arac\u0131 olamaz. Ge\u00e7ici Madde 9\u2019un mali s\u00fcreklilik haritas\u0131 Ge\u00e7i\u015f Alan\u0131 Ge\u00e7ici Madde 9\u2019daki Kural Korunan De\u011fer Mevcut b\u00fct\u00e7e Anayasaya ayk\u0131r\u0131 olmad\u0131k\u00e7a b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulan\u0131r. Mali d\u00fczen ve kamu hizmeti s\u00fcreklili\u011fi Ge\u00e7ici b\u00fct\u00e7e Zorunlu h\u00e2llerde 108. maddeye g\u00f6re yap\u0131l\u0131r. Zorunlu hizmetlerin finansman\u0131 Ge\u00e7i\u015f harcamalar\u0131 54, 103 ve 108. madde g\u00fcvencelerine tabidir. Denetlenebilir kamu kayna\u011f\u0131 kullan\u0131m\u0131 \u0130lk b\u00fct\u00e7e Plan hedefleri, performans g\u00f6stergeleri, stratejik kapasite ve hizmet kalitesiyle ili\u015fkilendirilir. Sonu\u00e7 odakl\u0131 b\u00fct\u00e7e y\u00f6netimi Say\u0131\u015ftay denetimi Denetim raporlar\u0131 yay\u0131mlan\u0131r. \u015eeffafl\u0131k ve hesap verebilirlik Temel hak alanlar\u0131 Sosyal g\u00fcvenlik, sa\u011fl\u0131k, e\u011fitim, afet hizmetleri ve zorunlu hizmetler aksat\u0131lamaz. Haklar\u0131n asgari \u00e7ekirde\u011fi Personel ve bor\u00e7 Personel \u00f6demeleri ve bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri ge\u00e7i\u015f gerek\u00e7esiyle durdurulamaz. Hukuk g\u00fcvenli\u011fi ve kamu hizmeti kapasitesi Sonu\u00e7: Mali s\u00fcreklilik, ge\u00e7i\u015f d\u00f6neminde haklar\u0131 ve hizmetleri ayakta tutar Mali s\u00fcreklilik, Milli Liyakat Anayasas\u0131 i\u00e7inde yeni anayasal d\u00fczene ge\u00e7ilirken b\u00fct\u00e7enin, kamu harcamalar\u0131n\u0131n, personel \u00f6demelerinin, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerinin ve zorunlu kamu hizmetlerinin kesintiye u\u011framamas\u0131n\u0131 sa\u011flayan temel ge\u00e7i\u015f g\u00fcvencesidir. Ge\u00e7ici Madde 9, y\u00fcr\u00fcrl\u00fck tarihindeki b\u00fct\u00e7e ve mali i\u015flemlerin Anayasaya ayk\u0131r\u0131 olmad\u0131klar\u0131 \u00f6l\u00e7\u00fcde b\u00fct\u00e7e y\u0131l\u0131 sonuna kadar uygulanaca\u011f\u0131n\u0131 d\u00fczenler. Zorunlu h\u00e2llerde ge\u00e7ici b\u00fct\u00e7e 108. maddeye g\u00f6re yap\u0131l\u0131r. Bu maddenin en g\u00fc\u00e7l\u00fc taraf\u0131, ge\u00e7i\u015f harcamalar\u0131n\u0131 denetimsiz b\u0131rakmamas\u0131d\u0131r. Ge\u00e7i\u015f harcamalar\u0131 54, 103 ve 108. madde g\u00fcvencelerine tabidir. \u0130lk b\u00fct\u00e7eden itibaren kamu harcamalar\u0131 plan hedefleri, performans g\u00f6stergeleri, stratejik kapasite, kamu hizmeti kalitesi ve Say\u0131\u015ftay denetimiyle ili\u015fkilendirilir. Ayr\u0131ca 54 ve 103. madde kapsam\u0131ndaki denetim raporlar\u0131 yay\u0131mlan\u0131r. B\u00f6ylece ge\u00e7i\u015f d\u00f6nemi maliyesi, kapal\u0131 ve belirsiz bir harcama alan\u0131 de\u011fil, denetlenebilir kamu kayna\u011f\u0131 y\u00f6netimi h\u00e2line gelir. Sonu\u00e7 olarak Ge\u00e7ici Madde 9, ge\u00e7i\u015f gerek\u00e7esiyle haklar\u0131n asgari \u00e7ekirde\u011finin, sosyal g\u00fcvenli\u011fin, sa\u011fl\u0131\u011f\u0131n, e\u011fitimin, afet hizmetlerinin, personel \u00f6demelerinin, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerinin ve zorunlu hizmetlerin aksat\u0131lamayaca\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a belirtir. Bu nedenle mali s\u00fcreklilik, bu ge\u00e7ici madde i\u00e7inde b\u00fct\u00e7e y\u0131l\u0131 devaml\u0131l\u0131\u011f\u0131, ge\u00e7ici b\u00fct\u00e7e, plan-performans ba\u011flant\u0131s\u0131, Say\u0131\u015ftay denetimi, kamu hizmeti kalitesi, sosyal haklar, personel \u00f6demeleri, bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri ve zorunlu hizmetlerin kesintisizli\u011fi aras\u0131nda kurulmu\u015f temel mali ge\u00e7i\u015f g\u00fcvencesidir.<\/p>\n","protected":false},"author":1,"featured_media":462,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-461","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gecis-hukumleri-ve-sistem-uygulamasi"],"_links":{"self":[{"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/posts\/461","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/comments?post=461"}],"version-history":[{"count":1,"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/posts\/461\/revisions"}],"predecessor-version":[{"id":463,"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/posts\/461\/revisions\/463"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/media\/462"}],"wp:attachment":[{"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/media?parent=461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/categories?post=461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/milliliyakat.com\/blog\/wp-json\/wp\/v2\/tags?post=461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}