{"id":10839,"date":"2026-05-06T21:32:28","date_gmt":"2026-05-06T19:32:28","guid":{"rendered":"https:\/\/www.apeldoorn.nl\/bestuur-organisatie\/commissies-en-adviesorganen\/rekenkamer\/"},"modified":"2026-10-15T09:29:27","modified_gmt":"2026-10-15T07:29:27","slug":"rekenkamer","status":"publish","type":"page","link":"https:\/\/www.apeldoorn.nl\/tr\/commissies-en-adviesorganen\/rekenkamer","title":{"rendered":"Say\u0131\u015ftay"},"content":{"rendered":"<div data-acfblock=\"Tekst\" class=\"section a section--green-lighter e-tekst\">\r\n\t<div class=\"container\">\r\n\t\t<div class=\"row justify-content-center elementOnTop\">\r\n\t\t\t<div class=\"col article-content__content-custom-1220 editor elementOnTop\">\r\n<p>Say\u0131\u015ftay\u2019\u0131n \u00e7al\u0131\u015fmalar\u0131 objektif ve ba\u011f\u0131ms\u0131z bir \u015fekilde y\u00fcr\u00fct\u00fcl\u00fcr. Say\u0131\u015ftay, neyi inceleyece\u011fini ve incelemenin nas\u0131l y\u00fcr\u00fct\u00fclece\u011fini kendisi belirler.<br \/>\nApeldoorn Denetim Kurumu, Denetim Komisyonu\u2019nun halefi olarak 1 Ocak 2024 tarihi itibar\u0131yla faaliyete ge\u00e7mi\u015ftir. Ayr\u0131ca bkz.\u00a0<a class=\"external\" href=\"https:\/\/www.eerstekamer.nl\/behandeling\/20221104\/publicatie_wet_2\/document3\/f=\/vlxqe8yg9dxw.pdf\">Yerel denetim kurumlar\u0131n\u0131n g\u00fc\u00e7lendirilmesine ili\u015fkin yasa.<\/a><\/p>\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/div>\r\n\n\n<div data-acfblock=\"Tekst\" class=\"section a section--green-lighter e-tekst\">\r\n\t<div class=\"container\">\r\n\t\t<div class=\"row justify-content-center elementOnTop\">\r\n\t\t\t<div class=\"col article-content__content-custom-1220 editor elementOnTop\">\r\n\t\t\t\t<h2>\u00dcyeler<\/h2>\r\n<table style=\"border-collapse: collapse;width: 100%\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%\"><a class=\"external\" href=\"mailto:dick.smorenberg@apeldoorn.nl\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13004\" src=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/dick-rkc.jpg\" alt=\"\" width=\"188\" height=\"282\" srcset=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/dick-rkc.jpg 188w, https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/dick-rkc-8x12.jpg 8w\" sizes=\"auto, (max-width: 188px) 100vw, 188px\" \/><br \/>\nDick Smorenberg<\/strong><\/a><br \/>\n<em>Ba\u015fkan<\/em><\/td>\n<td style=\"width: 33.3333%\"><a class=\"external\" href=\"mailto:bernadette.jansen@apeldoorn.nl\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13003\" src=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/bernadette-rkc.jpg\" alt=\"\" width=\"188\" height=\"282\" srcset=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/bernadette-rkc.jpg 188w, https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/bernadette-rkc-8x12.jpg 8w\" sizes=\"auto, (max-width: 188px) 100vw, 188px\" \/><br \/>\nBernadette Jansen<\/strong><\/a><br \/>\n<em>\u00dcye<\/em><\/td>\n<td style=\"width: 33.3333%\"><a class=\"external\" href=\"mailto:g.walgemoed@apeldoorn.nl\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13002\" src=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/gert-jan-rkc.jpg\" alt=\"\" width=\"188\" height=\"282\" srcset=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/gert-jan-rkc.jpg 188w, https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/gert-jan-rkc-8x12.jpg 8w\" sizes=\"auto, (max-width: 188px) 100vw, 188px\" \/><br \/>\nGert-Jan Walgemoed<\/strong><\/a><br \/>\n<em>\u00dcye<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%\">&nbsp;<\/p>\n<p><a class=\"external\" href=\"mailto:kelly.vanosch@apeldoorn.nl\"><strong>Kelly van Osch<\/strong><\/a><br \/>\n<em>Sekreter-ara\u015ft\u0131rmac\u0131<\/em><\/td>\n<td style=\"width: 33.3333%\"><\/td>\n<td style=\"width: 33.3333%\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/div>\r\n\n\n<div data-acfblock=\"Lijstblok-type-1\" class=\"section section--green-lighter\">\r\n  <div class=\"container\">\r\n    <div class=\"row justify-content-center\">\r\n      <div class=\"col-12 col-lg-11 elementOnTop\">\r\n        <div class=\"editor__content-block editor__white-content-block\">\r\n<div class=\"editor\">\r\n<h2>Ara\u015ft\u0131rmalar<\/h2>\r\n<p>Denetim Kurumu her y\u0131l 2 ila 3 ara\u015ft\u0131rma y\u00fcr\u00fct\u00fcr; bunlardan biri takip ara\u015ft\u0131rmas\u0131 (eski ara\u015ft\u0131rmalarda yer alan tavsiyelerin uygulanmas\u0131na ili\u015fkin), di\u011feri uzun vadeli bir ara\u015ft\u0131rma (koalisyon program\u0131ndaki bir konu \u00fczerine) veya ba\u015fka bir (de\u011fi\u015fken) t\u00fcrde bir ara\u015ft\u0131rmad\u0131r.<\/p>\n<p><strong>Son zamanlarda yap\u0131lan ara\u015ft\u0131rmalar ve yay\u0131nlar<\/strong><\/p>\n<p>Denetim Kurumu, b\u00fct\u00e7enin tam olarak harcanmamas\u0131 konusundaki \u00fclke \u00e7ap\u0131ndaki \u201cDoeMee\u201d ara\u015ft\u0131rmas\u0131n\u0131n yerel d\u00fczeyde yans\u0131mas\u0131 olarak bir denetim mektubu haz\u0131rlad\u0131. Yerel raporumuzu okuyun <a href=\"\/wp-content\/uploads\/2026\/10\/Onderbesteding_in_Apeldoorn_toegankelijk.pdf\">Say\u0131\u015ftay mektubu: Apeldoorn\u2019da b\u00fct\u00e7e harcamalar\u0131n\u0131n yetersizli\u011fi (pdf, 2 MB)<\/a> ve \u00fclke \u00e7ap\u0131nda <a href=\"\/wp-content\/uploads\/2026\/10\/Schipperen_tussen_Crises_en_Ambitie_toegankelijk.pdf\">\"Krizler ve H\u0131rs Aras\u0131nda Dengede Kalmak\" ba\u015fl\u0131kl\u0131 ara\u015ft\u0131rma raporu (pdf, 3 MB)<\/a>.<\/p>\n<p>Denetim Kurumu yeni bir rapor yay\u0131nlad\u0131<em>, <a href=\"\/wp-content\/uploads\/2026\/09\/grip-versterken-op-thuiszitters.pdf\">Okula gitmeyen \u00f6\u011frencilere y\u00f6nelik denetimi g\u00fc\u00e7lendirmek (pdf, 1 MB)<\/a><\/em>. Bu takip ara\u015ft\u0131rmas\u0131nda, Apeldoorn\u2019da okula gitmeyen \u00f6\u011frencilerle ilgili 2021 y\u0131l\u0131nda yap\u0131lan bir \u00f6nceki ara\u015ft\u0131rmada ortaya konan \u00f6nerilerin belediye taraf\u0131ndan nas\u0131l ele al\u0131nd\u0131\u011f\u0131 incelenmi\u015ftir. <a href=\"\/wp-content\/uploads\/2026\/10\/infographic-thuiszitters-wcag.pdf\">infografik (pdf, 1 MB)<\/a>.<\/p>\n<p>O zaman, Apeldoorn\u2019da okula gitmeyen \u00f6\u011frenci say\u0131s\u0131n\u0131n nispeten az oldu\u011fu, ancak endi\u015fe verici devams\u0131zl\u0131k durumlar\u0131na ili\u015fkin fark\u0131ndal\u0131\u011f\u0131n ve bak\u0131m zinciri i\u00e7indeki i\u015fbirli\u011finin daha da g\u00fc\u00e7lendirilmesi gerekti\u011fi tespit edildi. 2021 y\u0131l\u0131ndaki \u00f6nerilerin ne \u00f6l\u00e7\u00fcde uyguland\u0131\u011f\u0131n\u0131, bunun hangi sonu\u00e7lar\u0131 do\u011furdu\u011funu ve hangi sorunlar\u0131n h\u00e2l\u00e2 devam etti\u011fini ara\u015ft\u0131rd\u0131k.<\/p>\n<p>\u00d6nemli iyile\u015ftirmeler sa\u011flanm\u0131\u015f olsa da, okula gitmeyen \u00f6\u011frencilere y\u00f6nelik \u00f6nlemlerin yap\u0131sal olarak hen\u00fcz yeterince g\u00fcvence alt\u0131na al\u0131nmad\u0131\u011f\u0131n\u0131 tespit ediyoruz. \u00d6zellikle y\u00f6nlendirme, izleme ve ba\u015far\u0131l\u0131 giri\u015fimlerin kal\u0131c\u0131 hale getirilmesi alanlar\u0131nda at\u0131lmas\u0131 gereken ad\u0131mlar bulunmaktad\u0131r.<\/p>\n<p>Bu nedenle \u00f6nerilerimiz, belediyenin koordinasyon rol\u00fcn\u00fcn g\u00fc\u00e7lendirilmesine, izleme ve hesap verebilirli\u011fin iyile\u015ftirilmesine ve bilgi, i\u015fbirli\u011fi ve finansman\u0131n s\u00fcrd\u00fcr\u00fclebilir bir \u015fekilde g\u00fcvence alt\u0131na al\u0131nmas\u0131na odaklanmaktad\u0131r.<\/p>\n<p>8 Temmuz 2025 tarihinde\u00a0<a href=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/07\/Rekenkamerbrief-Blijf-bouwen-aan-vertrouwen.pdf\">Say\u0131\u015ftay mektubu \u201cG\u00fcvene Olan \u0130nanc\u0131m\u0131z\u0131 S\u00fcrd\u00fcrelim\u201d (pdf, 1 MB)<\/a>\u00a0yay\u0131nland\u0131. Bu \u00e7al\u0131\u015fma, Apeldoorn belediyesinin, Doland\u0131r\u0131c\u0131l\u0131k Politikas\u0131 ve Hizmet Sunumu Parlamento Soru\u015fturma Komisyonu\u2019nun \u201c\u0130nsanlara ve Hukuka K\u00f6r\u201d ba\u015fl\u0131kl\u0131 ulusal raporundan \u00e7\u0131kar\u0131lan dersleri yerel d\u00fczeyde nas\u0131l ele ald\u0131\u011f\u0131na dair bir ara\u015ft\u0131rmad\u0131r. \u00c7al\u0131\u015fman\u0131n do\u011frudan sebebi, \u00e7ocuk bak\u0131m yard\u0131m\u0131 skandal\u0131yd\u0131.\u00a0Raporun tamam\u0131n\u0131 buradan okuyun\u00a0<a href=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/07\/Rekenkamerbrief-Blijf-bouwen-aan-vertrouwen.pdf\">Say\u0131\u015ftay mektubu (pdf, 1 MB)<\/a>\u00a0ve\u00a0<a href=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/07\/Bijlage_achtergrondinformatie-onderzoek.pdf\">ek (pdf, 945 kB)<\/a>\u00a0ilgili arka plan bilgileriyle birlikte, Belediye Ba\u015fkanl\u0131\u011f\u0131 ve Belediye Meclisi\u2019nin yan\u0131t\u0131 da dahil olmak \u00fczere.<\/p>\n<p>Son d\u00f6nemde, Say\u0131\u015ftay, Apeldoorn\u2019daki \u201cKapsaml\u0131 Refah\u201d konseptine ili\u015fkin bir ara\u015ft\u0131rma da y\u00fcr\u00fctm\u00fc\u015ft\u00fcr. Ara\u015ft\u0131rma raporu\u00a0<a href=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/07\/Rapport-Rekenkamer-Op-zoek-naar-brede-welvaart.pdf\">\u201cApeldoorn\u2019da Kapsaml\u0131 Refah Aray\u0131\u015f\u0131\u201d (pdf, 5 MB)<\/a>\u00a08 May\u0131s'tan beri kamuya a\u00e7\u0131k olarak yay\u0131nlanmaktad\u0131r.<\/p>\n<p><strong>Y\u0131ll\u0131k Rapor<\/strong><br \/>\n... i\u00e7inde\u00a0<a href=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/07\/Jaarverslag-rekenkamer-2025.pdf\">2025 Y\u0131ll\u0131k Raporu (pdf, 205 kB)<\/a>\u00a0Denetim Kurumu, ge\u00e7ti\u011fimiz y\u0131l\u0131 de\u011ferlendiriyor ve 2026 y\u0131l\u0131na ili\u015fkin planlar\u0131na dair bir fikir veriyor.<\/p>\n<p><strong>Ara\u015ft\u0131rma plan\u0131<br \/>\n<\/strong>5 Aral\u0131k 2025 tarihinde, Apeldoorn Say\u0131\u015ftay\u0131\u00a0<a href=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/07\/Onderzoeksplan-2026-2027-Rekenkamer-Apeldoorn.pdf\">2026\u20132027 Ara\u015ft\u0131rma Plan\u0131 (pdf, 1 MB)<\/a>\u00a0belirlenmi\u015ftir. Bu planla, \u00f6n\u00fcm\u00fczdeki y\u0131llarda ger\u00e7ekle\u015ftirilmesi planlanan ara\u015ft\u0131rmalar hakk\u0131nda bilgi vermektedirler. Bir\u00a0<a href=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/07\/Aanbiedingsbrief-Onderzoeksplan-2026-2027-Rekenkamer-Apeldoorn.pdf\">teklif mektubu (pdf, 188 kB)<\/a> Denetim Kurumu, ara\u015ft\u0131rma plan\u0131n\u0131 a\u00e7\u0131klam\u0131\u015f ve belediye meclisine, belediye ba\u015fkanl\u0131\u011f\u0131 ve belediye y\u00f6netimine sunmu\u015ftur.<\/p>\n<p><strong>Daha \u00f6nceki yay\u0131nlar<\/strong><br \/>\nEski hesap denetim komisyonunun son ara\u015ft\u0131rmalar\u0131 \u015fu konulara ili\u015fkin idi:\u00a0<a href=\"https:\/\/apeldoorn.parlaeus.nl\/vji\/public\/dossier\/action=showdoc\/dsd=220a808a802a22000a280088a907b253\/Rapport_Veilig_samen_op_weg.pdf\" target=\"_blank\" rel=\"noopener\">trafik g\u00fcvenli\u011fi<\/a>, de\u00a0<a href=\"https:\/\/apeldoorn.parlaeus.nl\/vji\/public\/dossier\/action=showdoc\/dsd=2aaaa88aa88208820a288220833aa37a\/Rapport_onderzoek_Regio_Stedendriehoek.pdf\" target=\"_blank\" rel=\"noopener\">\u015eehir \u00dc\u00e7geni B\u00f6lgesi<\/a>\u00a0ve\u00a0<a href=\"https:\/\/apeldoorn.parlaeus.nl\/vji\/public\/dossier\/action=showdoc\/dsd=028a20282a2a2a080a2820a8a9b86808\/Rapport_quick_scan_grondgebruik.pdf\" target=\"_blank\" rel=\"noopener\">arazi kullan\u0131m\u0131<\/a>.<\/p>\n\r\n<\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n\n\n<div data-acfblock=\"Tekst\" class=\"section a section--green-lighter e-tekst\">\r\n\t<div class=\"container\">\r\n\t\t<div class=\"row justify-content-center elementOnTop\">\r\n\t\t\t<div class=\"col article-content__content-custom-1220 editor elementOnTop\">\r\n\t\t\t\t<h2>Hakk\u0131m\u0131zda<\/h2>\r\n<ul>\n<li><a class=\"external\" href=\"https:\/\/lokaleregelgeving.overheid.nl\/CVDR712930\/2\">Say\u0131\u015ftay Y\u00f6netmeli\u011fi<\/a><\/li>\n<li><a href=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/Reglement-van-orde-rekenkamer-Apeldoorn-2026.pdf\">\u0130\u015fleyi\u015f Y\u00f6netmeli\u011fi (pdf, 1,2 kB) <\/a><\/li>\n<li><a href=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/Notitie-Werkwijze-rekenkamer-Apeldoorn-2026.pdf\">Apeldoorn Say\u0131\u015ftay\u0131 \u00c7al\u0131\u015fma Y\u00f6ntemi Notu 2026 (pdf, 1,1 kB)<\/a><\/li>\n<li>Hesap Denetleme Kurumu her y\u0131l bir <a href=\"https:\/\/www.apeldoorn.nl\/wp-content\/uploads\/2026\/05\/Jaarverslag-Rekenkamer-2024.pdf\">y\u0131ll\u0131k rapor (pdf, 582 kB)<\/a>. Bunun amac\u0131, Say\u0131\u015ftay\u2019\u0131n ge\u00e7ti\u011fimiz y\u0131l neler yapt\u0131\u011f\u0131n\u0131 ve bunun maliyetinin ne oldu\u011funu a\u00e7\u0131klamakt\u0131r.<\/li>\n<\/ul>\n<h3>Belediye Meclisi ile i\u015fbirli\u011fi<\/h3>\n<p>Denetim Kurumu, belediye meclisiyle olan ili\u015fkilerini tercihen dan\u0131\u015fma grubu arac\u0131l\u0131\u011f\u0131yla s\u00fcrd\u00fcr\u00fcr. Dan\u0131\u015fma grubu ve hesap denetim kurulu, hesap denetim kurulu ba\u015fkan\u0131n\u0131n ba\u015fkanl\u0131\u011f\u0131nda y\u0131lda en az 3 kez toplan\u0131r. Dan\u0131\u015fma grubuyla mutlaka g\u00f6r\u00fc\u015f\u00fclecek konular \u015funlard\u0131r:<\/p>\n<ul>\n<li>Y\u0131ll\u0131k rapor;<\/li>\n<li>Ara\u015ft\u0131rma program\u0131;<\/li>\n<li>Yeni ara\u015ft\u0131rmalar\u0131n ba\u015flat\u0131lmas\u0131 s\u0131ras\u0131nda dikkate al\u0131nmas\u0131 gereken hususlar;<\/li>\n<li>Say\u0131\u015ftay\u2019\u0131n g\u00f6revlerini lay\u0131k\u0131yla yerine getirebilmesi i\u00e7in ihtiya\u00e7 duydu\u011fu kaynaklar.<\/li>\n<\/ul>\n<p>Ayr\u0131ca, ara\u015ft\u0131rman\u0131n tamamlanmas\u0131n\u0131n ard\u0131ndan meclis \u00f6nerisi ve belediye meclisiyle yap\u0131lan ileti\u015fim, dan\u0131\u015fma grubuyla g\u00f6r\u00fc\u015f\u00fclecek konular aras\u0131nda yer alabilir.<\/p>\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Apeldoorn Belediye Meclisi, bir denetim kurumu taraf\u0131ndan desteklenmektedir. Denetim kurumu, belediyenin politikalar\u0131n\u0131n etkili olup olmad\u0131\u011f\u0131n\u0131 ara\u015ft\u0131rmaktad\u0131r,\u2026<\/p>","protected":false},"author":3,"featured_media":0,"parent":10807,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"bestuur-standaard","meta":{"_acf_changed":false,"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","ep_exclude_from_search":false,"footnotes":""},"categories":[],"tags":[],"folder":[],"class_list":["post-10839","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.8 (Yoast SEO v28.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Rekenkamer | Gemeente Apeldoorn<\/title>\n<meta name=\"description\" content=\"De Rekenkamer Apeldoorn onderzoekt of gemeentelijk beleid doeltreffend en rechtmatig uitgevoerd wordt. 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