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<p align=3Dcenter style=3D'text-align:center'><span style=3D'font-size:10.0=
pt;
font-family:Verdana'>T.C.<br>
&#304;&Ccedil;&#304;&#350;LER&#304; BAKANLI&#286;I<br>
Dernekler Dairesi Ba&#351;kanl&#305;&#287;&#305;</span></p>

<p><span class=3DGramE><span style=3D'font-size:10.0pt;font-family:Verdana'=
>Say&#305;
: B</span></span><span style=3D'font-size:10.0pt;font-family:Verdana'>.050.=
DDB0000074-010.06.01-911&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<span
style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp; </span>&nbsp;18/06/2007<br>
Konu : Tefti&#351; Raporlar&#305;</span></p>

<p align=3Dcenter style=3D'text-align:center'><span style=3D'font-size:10.0=
pt;
font-family:Verdana'>GENELGE<br>
2007/62<br>
<br>
( D O S Y A )</span></p>

<p><br>
<span class=3DGramE><span style=3D'font-size:10.0pt;font-family:Verdana'>&#=
304;lgi
: 03</span></span><span style=3D'font-size:10.0pt;font-family:Verdana'>/08/=
2005
tarih ve B050TEF0000074/3333 say&#305;l&#305; genelge.</span></p>

<p><span style=3D'font-size:10.0pt;font-family:Verdana'>&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;
M&uuml;lkiye M&uuml;fetti&#351;lerince dernekler birimlerinde yap&#305;lan
tefti&#351;ler sonucunda d&uuml;zenlenen tefti&#351; layiha ve
raporlar&#305;nda yer alan ele&#351;tiri ve tavsiye konusu yap&#305;lan
yanl&#305;&#351;l&#305;klar&#305; d&uuml;zeltmek, eksikleri tamamlamak
konusundaki takip g&ouml;revinin, &#304;&ccedil;i&#351;leri
Bakanl&#305;&#287;&#305; Tefti&#351; Kurulu T&uuml;z&uuml;&#287;&uuml;n&uum=
l;n
53 &uuml;nc&uuml; maddesi gere&#287;ince, Dernekler Dairesi
Ba&#351;kanl&#305;&#287;&#305;nca yerine getirilmesi gerekmektedir.<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <span class=3DGramE>Ad&#305; ge&ccedil=
;en
T&uuml;z&uuml;k ve Bakanl&#305;&#287;&#305;m&#305;zca yay&#305;mlanan ilgi
genelge &ccedil;er&ccedil;evesinde, dernekler birimleri taraf&#305;ndan
Dernekler Dairesi Ba&#351;kanl&#305;&#287;&#305;na g&ouml;nderilecek
tefti&#351; raporlar&#305; ile cevaplar&#305;n&#305;n incelenmesi ve gerekli
de&#287;erlendirmelerin yap&#305;labilmesi amac&#305;yla;<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cevaplar ve tefti&#351; raporlar&#305;
birlikte g&ouml;nderilecek, ele&#351;tiri ve &ouml;nerilere verilen
cevaplar&#305;n tefti&#351; raporundaki konu ba&#351;l&#305;klar&#305; ve
maddelerle ayn&#305; olmas&#305;na dikkat edilecek, tenkit ve &ouml;neri
i&ccedil;eren maddeler &#8220;cevab&#305; gerektirmez&#8221; veya
&#8220;tavsiyeye uyulacakt&#305;r&#8221; gibi soyut ifadelerle cevaplanmaya=
cak,
yap&#305;lan veya yap&#305;lacak i&#351;lem ile ilgili ayr&#305;nt&#305;l&#=
305;
a&ccedil;&#305;klama yaz&#305;lacakt&#305;r</span>.<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; S&ouml;z konusu raporlar&#305;n
g&ouml;nderilmemesi veya &ouml;nceki tefti&#351; raporlar&#305; ile
ele&#351;tirildi&#287;i halde gere&#287;inin yerine getirilmemesi veya
gere&#287;i yerine getirilmi&#351; gibi ger&ccedil;e&#287;e ayk&#305;r&#305;
cevap verilmesi halinde sorumlular hakk&#305;nda i&#351;lem
yap&#305;lacakt&#305;r.<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dernekler birimleri hakk&#305;nda
M&uuml;lkiye M&uuml;fetti&#351;leri taraf&#305;ndan d&uuml;zenlenen tefti&#=
351;
raporlar&#305; ile bu raporlara ili&#351;kin cevaplar&#305;n herhangi bir
uyar&#305;ya gerek kalmaks&#305;z&#305;n yap&#305;lacak tefti&#351; tarihin=
den
itibaren en ge&ccedil; iki ay i&ccedil;erisinde Dernekler Dairesi
Ba&#351;kanl&#305;&#287;&#305;na g&ouml;nderilmesini rica ederim.</span></p>

<p align=3Dright style=3D'text-align:right'><span style=3D'font-size:10.0pt;
font-family:Verdana'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
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Yard&#305;mc&#305;s&#305; V.</span></p>

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