sakanonmdeblo sferosi arsebuli xarvezebi - saqartvelos
TRANSCRIPT
sakanonmdeblo sferoSiarsebuli xarvezebi -
saqarTvelos energosistemaSikorufciis xelSemwyobi faqtori
elene xarabaZeroman bokeria
saqarTvelos moqmedi sagadasaxado kodeqsi da sxva maregulirebeli normebixelsayrel korufciul garemos qmnis qveynis energosistemaSi. korufciisgamovlinebis erT-erTi forma sagadasaxado danaSaulia. moqmedi sagadasaxadokodeqsis permanentuli cvlilebebis miuxedavad, sagadasaxado sistema ar Seesabamebaarsebul garemos: gadasaxadebi ar aris realurad gaangariSebuli, sagadasaxadotvirTi maRalia, ar xdeba gadasaxadebis mkacri administrireba, administrirebisreJimi ar aris gamWvirvale, dabalia makontrolebel moxeleTa pasuxismgebloba_ yvelaferi erTad xelsayrel garemos qmnis korufciuli garigebebisTvis.naSromSi ganxilulia saqarTvelos sagadasaxado kodeqsis is muxlebi, romelicSeiZleba amgvari garigebebis safuZvlad iqces, Camoyalibebulia maTi aRmofxvrismizniT saqarTvelos sagadasaxado kodeqsSi Sesatani cvlilebebi
recenzenti:
elguja kupreiSviliekonomikur mecnierebaTa kandidatidocenti
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Sesavali
saTbob-energetika qveynis ekonomikis jansaRi funqcionirebis sasicocxlopirobaa. igi aris mTeli sazogadoebrivi sistemis arsebobis ekonomikurisafuZveli da misi Seuqcevadi ganviTarebis sawindari.
saTbob-energetikuli kompleqsis wamyvan dargs warmoadgens eleqtro-energetika - ekonomikis rTuli organizmis macocxlebeli ZarRvi.
qveynis saimedo energouzrunvelyofa Tanamedroveobis erT-erTi yvelazeaqtualuri problemaa.
energetikis sakiTxi uaRresad mniSvnelovania saqarTvelosTvis. miuxeda-vad imisa, rom qveyana gansakuTrebiT mdidaria hidroenergoresursebiT, isgamudmebiT ganicdis saTbob-energetikuli resursebis naklebobas da maTiZiriTadi nawili garedan Semoaqvs.
saqarTvelos didi da saSualo sididis mdinareebis potenciuri hidro-energoresursebi, marto 319 didi da patara mdinaris simZlavris mixedviT,daaxloebiT 136 mlrd kvt/sT-ia, sul ki qveyanaSi 32198 mdinarea.
teqnikuri hidroenergetikuli resursebi 68 mlrd kvt/sT, xoloekonomikuri hidroresursebi 32 mlrd kvt/sT-ia. saqarTvelos teritoriisTiToeul kvadratul kilometrze 1943 aTasi kvt/sT hidroenergia modis,rac erT-erTi yvelaze maRali maCvenebelia msoflioSi.1
ukanaskneli aTwleulis ganmavlobaSi saqarTveloSi mimdinare politi-kurma da socialurma gardaqmnebma damangreveli gavlena moaxdina qveynisekonomikaze, gansakuTrebiT energetikaze. ar arsebobda proeqtiT gaTvalis-winebuli parametrebiT momuSave arc erTi eleqtrosadguri. eleqtroenergiisdistribuciis seqtorSi warmoqmnilma problemebma ki saqarTvelosenergosistemas seriozuli siZneleebi Seuqmna finansuri uzrunvelyofisTvalsazrisiT. gaxSirebulma martivma Tu sistemaSi momxdarma avariebmakidev ufro gaaRrmava energokrizisi, rac gamowveuli iyo eleqtroenergiisaraefeqtiani gamoyenebiT da dargSi gamefebuli korufciiT.
saxelmwifo uZluri aRmoCnda, daeregulirebina sabazro urTierTobebi,uzrunveleyo maTi dacvis sayovelTao wesi.
ukanasknel wlebSi eleqtroenergetikis seqtorSi arsebuli Crdilovaniekonomikisa da korufciis done, amiT gamowveuli saxelmwifo Semosavlebiskleba sazogadoebis msjelobis sagnad iqca.
Crdilovani ekonomikis mier dargisTvis miyenebuli zaralisa da Semci-rebuli saxelmwifo Semosavlebis kompensireba keTilsindisierigadamxdelebis, maTi dabegvris zrdis, saxelmwifo valis matebis, saxelmwifosabiujeto saxsrebis Semcirebis xarjze xdeba. amas ki sabolood savalaloSedegebi moaqvs.
saqarTvelos eleqtroenergetikaSi Crdilovani ekonomikis masStabisgansazRvra aRricxvianobis mouwesrigeblobis gamo praqtikulad SeuZle-belia. gamricxvelianebis sistema saqarTvelos mTel teritoriaze (gardaTbilisisa) praqtikulad moSlilia.
gaerTianebuli sadistribucio energokompaniis sistemaSi Semavaliregionaluri sammarTveloebisaTvis (54 raionuli energokompania) miwode-
1 d. ComaxiZe, saqarTvelos energetikuli potencialis gamoyenebis ekonomikur-ekologiuriproblemebi, Tbilisi, 2002 w., gv. 15.
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buli eleqtroenergiis saerTo raodenobis 90-100%-is momxmarebeli mosax-leobaa (garda samrewvelo regionebisa, rogorebicaa: Tbilisi, quTaisi,xaSuri, bolnisi, marneuli, axalqalaqi).
dabalia (39%) moxmarebuli eleqtroenergiis Rirebulebis amoRebismaCvenebeli, romlis kontrolic praqtikulad ver xerxdeba TanxebisamoRebis araefeqtiani meqanizmis (inkasatorTa instituti) gamo.
eleqtroenergiis mwarmoebeli sawarmoebi, hidroeleqtrosadgurebi,romelTa umravlesobaSi saxelmwifos wili 100%-ia, momgebiania. miuxedavadamisa, eleqtroenergiis distribuciaSi arsebuli problemebis gamo, moxmare-buli eleqtroenergiis Rirebulebis amoRebis maCvenebeli dabalia, faqtob-rivad, saxelmwifo ver iRebs did Semosavals, jer erTi, mogebis kuTvniliwilisa da meore, sagadasaxado Semosavlebis, kerZod, mogebis gadasaxadissaxiT. sagadasaxado Semosavlebis dabal maCveneblebs nawilobriv moqmedisagadasaxado kodeqsic ganapirobebs.
korufciis gamovlinebis erT-erTi forma sagadasaxado danaSaulia.sagadasaxado danaSauls adgili aqvs maSin, rodesac ama Tu im saxisgadasaxadis gadaxdisagan srulad an nawilobriv Tavis asarideblad, qrTamissafasurad, xdeba garigeba gadamxdelsa da sagadasaxado samsaxuris muSaksSoris.
korufciis problema2 sagadasaxado samsaxurSi ~Crdilovani ekonomikis”umniSvnelovanesi nawilia.
warmodgenil angariSSi yuradReba gamaxvilebulia saqarTvelos sagada-saxado kodeqsis im muxlebisa da nawilebis analizze, romlebic SeiZlebakorufciuli garigebebis safuZvlad iqces.
1. energetikul seqtorSi arsebuli mdgomareoba
saqarTvelos energetika uaRresad rTul pirobebSi funqcionirebs,mimdinareobs dargis struqturuli gardaqmna da teqnikuri reabilitacia,rasac axlavs energetikis sakanonmdeblo bazis damuSavebis procesi.
eleqtroenergetikis seqtorSi Seqmnili krizisis daZleva araordinarulida sagangebo RonisZiebebis gatarebas moiTxovs.
sabWoTa kavSiris daSlis Semdeg saqarTvelos energetikis avtonomiurreJimSi muSaobam dargis reformirebis aucilebloba warmoSva. es procesidaiwyo saqarTvelos prezidentis 1996 wlis #437 brZanebulebiT “eleqtro-energetikuli seqtoris restruqturizaciis Sesaxeb”. igi safuZvlad daedosaqarTvelos parlamentis mier 1997 wels miRebul kanons “eleqtro-energetikis Sesaxeb”.
am kanonis safuZvelze damoukidebel samsaxurad Camoyalibda saqarT-velos eleqtroenergetikis maregulirebeli erovnuli komisia, romlisZiriTad funqcias qveynis Sida eleqtroenergetikuli seqtoris mowesrigebawarmoadgenda.
1999 wels kanonSi ~eleqtroenergetikis Sesaxeb” cvlilebebi da damatebebiSeitanes, mas ewoda kanoni ~eleqtroenergetikisa da bunebrivi airis Sesaxeb”,xolo saqarTvelos eleqtroenergetikis maregulirebel erovnul komisias- saqarTvelos energetikis maregulirebeli erovnuli komisia (semeki). am
2 k. SevardnaZe, r. CeCelaSvili, v. CoCeli, n. xaduri, sagadasaxado korufciis papavas indeqsebi,Tbilisi, 2000 w. gv. 6.
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kanoniT mniSvnelovnad gafarTovda semeki-s funqciebi.damuSavda da damtkicda eleqtroenergiis tarifebis meTodologia da
meToduri miTiTebebi eleqtroenergiis tarifebis gansazRvrisaTvis,3eleqtroenergiis sabiTumo bazris (eleqtrobazris) sabazro wesebi,4eleqtroenergiis miwodebis, momsaxurebisa da moxmarebis pirobebi,5eleqtroenergiis sacalo da sabiTumo tarifebi.6
1.1. seqtoris sawarmoTa privatizacia
saqarTvelos mTavrobam, Tanaxmad “saqarTvelos respublikaSi saxelmwifosawarmoTa privatizebis Sesaxeb” uzenaesi sabWos 1991 wlis 9 agvistosdadgenilebisa (#342–I/a), saqarTvelos parlamentis Semdgomi dadge-nilebebisa da saqarTvelos kanonisa “saxelmwifo qonebis privatizaciisSesaxeb” (1997w.30.05 parlamenti, #743) moaxdina eleqtroenergetikis seqtorSiarsebuli aqtivebis privatizeba da gadawyvita, maTi kerZo sakuTrebaSi ansamarTavad gadacemis saSualebiT gaeumjobesebina am aqtivebis momgebianoba,aemaRlebina rentabeloba.
energetikis sferoSi saxelmwifo qonebis privatizacia jer kidev 1992wels daiwyo. 1995 wlisTvis gankerZoebuli iyo 14 mcire hesi, anu mcirehesebis saerTo raodenobis (37) 37,8% (ix. danarTi).
1998 wels eleqtroenergetikuli obieqtebis privatizaciam kidev ufrodidi masStabi SeiZina: damtkicda saqarTvelos energosistemis sawarmoTaprivatizaciis strategia, Tbilisis gamanawilebeli energokompania ~Telasi”-s aqciaTa 75% mieyida aSS-is kompania AES-s, 2000 wels amave kompaniasmieyida gardabnis Tboeleqtrosadguris me-9 da me-10 energoblokebi da25-wliani marTvis uflebiT gadaeca hidroeleqtrosadgurebi “xrami I” da~xrami II”, romlebic ZiriTadi 14 hesis ricxvSi Sedis.
1999 wels gankerZovda kaxeTis regionis gamanawilebeli qseli daTbilisis sawarmo ~Tboeleqtrocentrali”.
2001 wlis 1 ivnisisaTvis privatizebuli iyo 35 didi da mcire eleqtro-sadguri, romelTa mier gamomuSavebuli eleqtroenergia qveyanaSi warmoe-buli eleqtroenergiis saerTo raodenobis 18,9%-s Seadgenda.7
2002 wlis Tebervlidan marTvis xuTwliani kontraqtiT saqarTveloseleqtroenergiis sabiTumo bazari gadaeca konsorciums Iberdrola Ingenieria yConsultoria (espaneTi), IPA Energy Consulting (didi britaneTi) da OMEL (espaneTi).
privatizebuli sawarmoebis umravlesobam muSaoba gaaumjobesa:• daifara valebis nawili, nawilis gadaxda ki SeCerda;
• moxmarebuli eleqtroenergiis anazRaurebis sakiTxs investori aregu-lirebs;
• gaizarda gadasaxadebis amoReba da, Sesabamisad, saxelmwifos Semosavlebi;
• miwodebuli eleqtroenergiis Rirebulebis srulad gadaxdam dadebiTigavlena iqonia energetikis sxva dargebze: amuSavda ramdenime msxvili da3 semek-is 1998 wlis 1 ivlisis #3 dadgenileba4 semek-is 2001 wlis 10 seqtembris #10 dadgenileba5 semek-is 2001 wlis 20 seqtembris #11 dadgenileba6 semek-is 2001 wlis 14 noembris #12 dadgenileba7 d. ComaxiZe, saqarTvelos energetikuli potencialis gamoyenebis ekonomikur-ekologiuriproblemebi, Tbilisi, 2002 w., gv. 150
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saSualo sawarmo, maT Soris: zestafonis feroSenadnobTa qarxana, ~rusTav-cementi”, Sps ~saqarTvelos rkinigza” da a.S.
• gaizarda dargis saeqsporto potenciali;
• SeiniSneba mcdeloba, Semcirdes korufciuli garigebebi am obieqtebze,Tumca, privatizebul sawarmoTa mflobelebsa da makontrolebel organoTamoxeleebs Soris jer kidev xdeba garigebebi gadasaxadebidan sruladanda nawilobriv Tavis aridebis mizniT.
cxadia, saqarTvelos eleqtroenergetikuli seqtoris privatizaciasdadebiTi Zvrebi mohyva, magram verc momxmarebelma da verc TviT saxelmwifomamiT mdgomareobis arsebiT gaumjobesebas Tu Semosavlebis zrdas vermiaRwia.
1.2. seqtoris reabilitacia
saerTaSoriso organizaciebi gansakuTrebul yuradRebas uTmobensaqarTvelos eleqtroenergetikul seqtors, kerZod, gamomuSavebuli damomxmareblisTvis miwodebuli eleqtroenergiis Rirebulebis amoRebisgaumjobesebas. es iyo erT-erTi ZiriTadi amocana energoseqtorisstruqturuli gardaqmnebisaTvis miRebuli pirveli, meore da mesamekreditisa, romlebic saqarTvelos msoflio bankma gamouyo (TiToeuli 60mln. aSS dolaris odenobiT). amave mizans emsaxureboda 1999-2000 wlebSigamoyofili struqturuli gardaqmnebis krediti (25 mln. aSS dolari). igigankuTvnili iyo saqarTvelos energetikaSi mimdinare reformebis tempebisSenarCunebisa da Sesabamisi socialuri Sedegebis SemsubuqebisaTvis.kreditis miRebis pirobebiT mkafiod iyo gansazRvruli saqarTvelosenergoseqtorSi mimdinare reformis strategia: momsaxurebis xarisxisgaumjobeseba, garemosaTvis miyenebuli zianis Semcireba, energo-infrastruqturaSi kerZo seqtoris monawileobis perspeqtivebis zrda,energokrizisis daZleva (rogorc kerZo seqtoris ganviTarebis xelSemwyobipiroba).
1997-1999 wlebSi ganxorcielda eleqtroenergetikis reabilitaciisproeqti (52.3 mln. aSS dolari), romlis konkretuli miznebi iyo:
• energetikis dargSi simZlavreebisa da gamomuSavebuli eleqtroenergiiszrda, deficitis Semcireba da eleqtroenergiis miwodebis gaumjobeseba;
• eleqtroenergiis miwodebis stabilizacia ~TbilsresSi” sawvavis maragiszrdiT;
• “Tbilsresis” gardaqmna komerciul, finansurad damoukidebeli genera-ciis sawarmod da sxva.
2000 wels amoqmedda da 2006 wlamde gastans eleqtroenergiis bazrisxelSemwyobi proeqti (56.2 mln. aSS dolari). mocemuli proeqtiskomponentebia:
• gadacemisa da qselSi moxmarebuli eleqtroenergiis gaumjobeseba;• eleqtroenergiis dispetCerizaciis sistemaTa aRdgena;
• gadacemis qselis aRdgena;
• sxvadasxva teqnikuri daxmareba.
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garda amisa, saqarTvelos energoseqtorSi evrogaerTianebis egidiTganxorcielda sxvadasxva proeqti: energosistemis restruqturizacia (399aTasi aSS dolari _ 1999 weli), teqnikuri daxmareba energetikis sferoSi(1.300 aTasi aSS dolari _ 1997-98 wlebi), energetikis politikis marTva (500aTasi aSS dolari _ 1994-95 wlebi) da sxv.
miuxedavad zemoaRniSnuli da ukanasknel wlebSi ganxorcielebuli sxvaRonisZiebebisa da saqarTvelos energetikis saeqsporto potencialisa (ZviradRirebuli pikuri eleqtroenergiis eqsportisaTvis sakuTari energosistemisiseT TaviseburebaTa efeqtiani gamoyeneba, rogoricaa wyalsacaviani hesebi,maRali Zabvis sistemaTSorisi eleqtrogadamcemi xazebi, hidroakumulaciisganviTarebis xelsayreli sastarto pirobebi da sxv), dargSi arsebulikrizisis daZleva ver moxerxda.
energetikaSi Seqmnili viTarebis erT-erTi mTavari mizezi moxmarebulieleqtroenergiis Rirebulebis amoRebis dabali maCvenebelia, raceleqtroenergetikis seqtoris cudi menejmenTis Sedegia.
moxmarebuli eleqtroenergiis Rirebulebis amoRebis gasaumjobesebladeleqtroenergiis ganawilebis seqtorSi ganxorcielda struqturulireorganizacia: 2000 wels moxda energokompaniebis mowyoba samxareo princi-piT, 2002 wels ki rva samxareo energokompaniis Serwymis Sedegad Camoyalibdass ~saqarTvelos gaerTianebuli sadistribucio energokompania”.
2003 wlis maisSi ~saqarTvelos gaerTianebuli sadistribucio energo-kompania” 18-Tviani marTvis uflebiT gadaeca PAPA Colsulting Group-s, Tumcamoxmarebuli eleqtroenergiis safasuris amoReba didad ar gaumjobesebula.
gaerTianebuli sadistribucio energokompaniis monacemebiT, 2002 welsanazRaurebulia moxmarebuli eleqtroenergiis Rirebulebis mxolod 39,1%da isic CaTvlebis gaTvaliswinebiT.
saqarTvelos eleqtroenergiis sabiTumo bazris monacemebiT, 2000 welsanazRaurebulia moxmarebuli eleqtroenergiis Rirebulebis mxolod 19,9%,2002 wels ki es maCvenebeli mniSvnelovnad gaumjobesda da 73,4 % Seadgina.aqedan naRdi fuliT amoReba mxolod 43,6%-ia, danarCeni ki CaTvlebiTa dadafinansebiT miRebuli saxsrebia.
moxmarebuli eleqtroenergiis safasuris amoRebas xels uSlis afxazeTisfaqtoric. am regionze modis saqarTvelos sabiTumo bazarze Sesyidulieleqtroenergiis 18%. am regionSi moxmarebuli energiis anazRaureba kisaerTod ar momxdara. Tumca, unda aRiniSnos, rom es politikuri problemaufroa, vidre energetikuli.
saTbob-energetikuli resursebis, upirveles yovlisa, eleqtroenergiisdeficitma mniSvnelovani ekonomikuri, socialuri, politikuri da strate-giuli ziani miayena qveyanas da es problema dRemde gadauWreli rCeba.
eleqtroenergiis xSiri da xangrZlivi gamorTvis gamo gauaresda moqmedisawarmoebis muSaoba, ziandeba da mwyobridan gamodis sawarmoo simZlavreebi,manqana-danadgarebi, izrdeba mosaxleobis ukmayofileba mTavrobis mimarT,iqmneba mZime socialuri mdgomareoba, rac xSirad demonstraciebis, gaficve-bisa da masobrivi mRelvarebis mizezi xdeba. mosaxleobis gansakuTrebuliukmayofileba gamoiwvia erT-erTi strategiuli obieqtis, ei-i-es-Telasismiyidvam ruseTis energokompania ~raoes”-isTvis, romelic SeiZlebasaqarTveloSi ruseTis strategiuli interesebis ganmaxorcielebel kompa-niad iqces.8
8 sainformacio saSualebebis (presa, televizia) analizi
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Tu saqarTvelos eleqtroenergetikuli seqtori SeZlebs moxmarebulieleqtroenergiis Rirebulebis, mTavroba ki gadasaxadebis amoRebisoptimizacias, saxelmwifo biujetis Semosavlebi mniSvnelovnad gaizrdeba.SesaZlebeli gaxdeba, yovelwliurad dRis wesrigSi ar dadges biujetissekvestrirebis sakiTxi. mTavrobas saSualeba eqneba, meti yuradReba miaqciosmosaxleobis socialur problemebs.
2. antikorufciuli RonisZiebebis Sesaxeb
konkurenciuli bazis Camoyalibebis miuxedavad, saqarTvelos eleqtro-energetikul seqtorSi jer kidev ar aris miRweuli sasurveli Sedegebi.ZiriTad damabrkolebel faqtors dargSi arsebuli korufciuli meqanizmiwarmoadgens, romelsac specifikuri formebi aqvs da garkveulwiladmosaxleobis mZime socialur mdgomareobas efuZneba.
korufcia faruli saxiT viTardeba energetikuli seqtoris yvelasafexurze: msxvili (SerCeviTi) korufcia gvxvdeba mTavrobis maRal wreebSida, rogorc wesi, gulisxmobs fuladi saxsrebisa da materialuri resursebisdidi raodenobiT flangvas; mcire (masobrivi) korufcia xorcieldebasaxelmwifo moxeleebsa da samoqalaqo pirebs Soris, rac gamoixatebaenergosistemaSi momsaxure personalis mier uflebamosilebis borotadgamoyenebaSi. yovelive es mTlianobaSi warmoadgens organizebul danaSaulsda asustebs sazogadoebis ndobas saxelmwifos mimarT.
winamdebare kvlevis sagans warmoadgens moqmedi sagadasaxado kodeqsisada sxva maregulirebeli normatiuli aqtebis Seswavla-gaanalizeba,romlebic xelsayrel garemos qmnis korufciisa da ekonomikuri danaSaulisarsebo bisa da ganviTarebisaTvis saqarTvelos eleqtroenergetikulseqtorSi.
kvlevis mizans warmoadgens:
1.energetikul seqtorSi arsebuli korufciis gamomwvevi mizezebis gan-sazRvra;
2.moqmed sagadasaxado kodeqssa da sxva maregulirebel aqtebSi arsebulikorufciis xelSemwyobi faqtorebis gamovlena.
korufciis ZiriTad stimuls eleqtroenergetikul seqtorSi warmoadgens:1.arasrulyofili sakanonmdeblo baza;
2.marTvis rTuli da araefeqtiani sistema;
3.sustad ganviTarebuli Tavisufali sabazro meqanizmebi;
4.satarifo politikis mankiereba;
5.mocemuli seqtoris ganviTarebisaTvis gankuTvnili finansuriresursebis mobilizebisa da xarjvis gaumWvirvaloba.
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2.1. korufciis gamomwvevi mizezebi
kvlevis Sedegad mopovebuli informacia safuZvels gvaZlevs, Camova-yaliboT energetikul seqtorSi arsebuli korufciis sxvadasxva formebisgamomwvevi mizezebi. aseTebia:
• sainformacio bankis ararseboba;• moqmedi sagadasaxado kodeqsi;• makontrolebeli organoebi.
sainformacio bankis ararseboba:
• ar an ver xorcieldeba momxmareblisTvis miwodebuli eleqtroener-giis zusti aRricxva; dabalia gamricxvelianebis masStabi;
kompania ~ei-i-es”-is mier ukanasknel wlebSi ganxorcielebuli investi-ciebis Sedegad gamricxvelianebis donem TbilisSi 80%-s miaRwia, riTacmoxmarebuli eleqtroenergiis Rirebulebis amoRebis maCvenebeligaumjobesda kidec. am mxriv savalalo mdgomareobaa regionebSi, sadacgamricxvelianeba nela an saerTod ar mimdinareobs.
zemoTqmuli gansakuTrebiT exeba mosaxleobas, romelic eleqtroenergiisZiriTadi momxmarebelia da romlisTvisac am sferos sasicocxlo mniSvne-loba aqvs.
rogorc zemoT iyo aRniSnuli, saqarTvelos msxvili samrewvelo cent-rebis garda (Tbilisi, rusTavi, quTaisi, xaSuri, bolnisi, marneuli, axalqalaqida a.S.), miwodebuli eleqtroenergiis saerTo raodenobis 90-100%-ismomxmarebeli mosaxleobaa. rac Seexeba msxvil samrewvelo regionebs, aqmosaxleoba moixmars eleqtroenergiis daaxloebiT 50-60%-s.
• dabalia moxmarebuli eleqtroenergiis Rirebulebis amoRebis saerTomaCvenebeli. igi (garda Tbilisisa) 35-40%-s, zog regionSi ki (magaliTad,raWa, guria) 15-20%-s Zlivs aRwevs. aRniSnulze, ra Tqma unda, gavlenasaxdens saerTo ekonomikuri mdgomareoba, magram gansakuTrebiT yuradsaRebiais, rom moxmarebuli eleqtroenergiis Rirebulebis amoReba saqarTvelosmTel teritoriaze ZiriTadad (garda Tbilisisa) inkasatorebis meSveobiT,naRdi fulis SegrovebiT xdeba. es ki xelsayreli niadagia Crdilovaniekonomikisa da korufciisaTvis. swored aRniSnuli faqti warmoadgenseleqtroenergetikis seqtorSi moZravi aRuricxavi da aralegaluri fulissakmaod mniSvnelovan masas.
• eleqtroenergiis mwarmoebel da mimwodebel sawarmoTa umravlesobaSimoSlilia buRaltruli aRricxva. igi ver akmayofilebs buRaltruliaRricxvis saerTaSoriso standartebisa da ~buRaltruli aRricxvisa daangariSgebis regulirebis Sesaxeb” saqarTvelos kanonis moTxovnebs.
sawarmoTa umravlesoba, miuxedavad imisa, rom isini (saaqcio sazogadoebebi2000 wlidan, SezRuduli pasuxismgeblobis sawarmoebi 2001 wlidan), TanaxmadsaqarTvelos kanonisa ~buRaltruli aRricxvis da angariSgebisregulirebis Sesaxeb”, buRaltrul aRricxvas da finansur angariSgebasunda awarmoebdnen saerTaSoriso standartebiT (bass-iT), am moTxovnas arasruleben da buRaltrul aRricxvas kvlav moZvelebuli, sabWourimeTodebiT axdenen. sawarmoebis nawilSi SeiniSneba bass-iT aRricxva-angariSgebis warmoebis mcdeloba, Tumca arasrulyofili saxiT, kerZod:
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§ ar aris SemuSavebuli da damtkicebuli saaRricxvo politika;§ ar aris gansazRvruli aqtivebis Sefaseba-gadafasebis meTodebi;§ ar aris SerCeuli cveTisa da amortizaciis gaangariSebis meTodebi;§ Semosavlebisa da xarjebis aRiareba ar xdeba daricxvis meTodis
moTxovnaTa sruli gaTvaliswinebiT;§ ar aris gansazRvruli saeWvo da uimedo moTxovnebi D(debitoruli
davalianebebi);§ ar xdeba saeWvo da uimedo valebiT gamowveuli SesaZlo zaralis
Sefaseba da ar iqmneba Sesabamisi rezervi;§ ar xdeba klientebis kreditunarianobis Sefaseba;
aRniSnulidan gamomdinare, eWvs iwvevs aRricxuli moTxovnebis (debito-ruli davalianebebis) realuroba.
yovelive es uaryofiTad moqmedebs eleqtroenergetikuli seqtorisSemosavlebis moculobaze. vinaidan igi warmoadgens dabegvris obieqtsiseTi mniSvnelovani gadasaxadebisaTvis, rogoricaa damatebuli Rirebulebisgadasaxadi, mogebis gadasaxadi (saerTo-saxelmwifoebrivi gadasaxadi) dagadasaxadi ekonomikuri saqmianobisaTvis (adgilobrivi gadasaxadi), es iwvevssagadasaxado Semosavlebis Semcirebas, korufciul garigebebs gadamxdelsada sagadasaxado samsaxuris muSakebs Soris.
moqmedi sagadasaxado kodeqsi:
• moqmedi sagadasaxado kodeqsi, masSi permanentuli cvlilebebis9 miuxedavad,ver uzrunvelyofs sagadasaxado sistemis adaptirebas garemosTan;
• gadasaxadebi ar aris realurad daTvladi da gadaxdadi;• gadamxdelisaTvis sagadasaxado tvirTi maRalia, es ki xels uSlis
biznesis ganviTarebas da korufciuli garigebebis safuZvels qmnis;• gadasaxadebi ar aris mkacrad administrirebuli;• gadasaxadebis administrirebis reJimi ar aris gamWvirvale da ar
gamoricxavs korufciul garigebaTa SesaZleblobebs;• dabalia makontrolebel moxeleTa pasuxismgebloba.
kvlevis Sedegad gamoikveTa moqmedi sagadasaxado kodeqsis rigi debu-lebebi, romlebic SeiZleba iqces korufciuli garigebebis mizezad daromlebsac qvemoT ganvixilavT.
makontrolebeli organoebi:
• saqarTvelos kontrolis palata;• inkasatorTa instituti.
saqarTvelos kontrolis palatis Semowmebis aqtebiT gamovlenil koruf-ciis faqtebze saxelmwifo aRmasrulebeli da sasamarTlo xelisuflebisSesabamisi struqturebis reagirebis dabali done;
9 sagadasaxado kodeqsSi, misi amoqmedebidan anu 1997 wlis 1 seqtembridan dRemde Setaniliasul 219 Sesworeba. maT Soris saSemosavlo da mogebis gadasaxadis nawilSi _ 18, damatebuliRirebulebis gadasaxadis nawilSi - 25, socialur gadasaxadis nawilSi – 12, gadasaxadebisadministrirebis wesebSi – 15 da a.S.
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kontrolis palatis Semowmebis im aqtebis safuZvelze, romlebickorufciisa da organizebuli danaSaulis Sesaxeb arsebiT faqtebs Seicavs,ar xdeba pasuxismgeblobis veqtoris gadatana seqtoris sawarmoTaxelmZRvanel pirebze (transnacionaluri danaSaulisa da korufciiskvleviTi centris saqarTvelos ofisis mkvlevaris natalia ivanovasnaSromi - korufcia saqarTvelos eleqtroenergetikis sferoSi -kontorolis palatis masalebis mixedviT);
inkasatorTa institutis araefeqtianoba da aramiznobrioba.
3. korufciuli garigebebis safuZvlebi saqarTvelos sagadasaxado kodeqsSi
saqarTvelos moqmedi sagadasaxado kodeqsis zogierTi muxlisdebulebebi Tavad iZleva gadamxdelsa da sagadasaxado samsaxurismoxeleTa Soris korufciuli garigebebis safuZvels. aseTi debulebebiunda daixvewos da Sesabamisad, Seswordes.
3.I. mogebis gadasaxadis Sesaxeb
1. muxli 68, ~Semosavlebisa da xarjebis aRricxvis principebi”:
nawili 1, ~gadasaxadis gadamxdelis mier Semosavlebisa da xarjebisaRsaricxavad gamoiyeneba sakaso10 an daricxvis11 meTodi”;
nawili 3, ~dasabegri Semosavali unda ganisazRvros imave meTodiT,romelsac gadasaxadis gadamxdeli iyenebs sabuRaltro aRricxvisaTvis.amasTan, Semosavlebis koreqtireba xdeba mxolod am kodeqsiT gaTvalis-winebuli moTxovnebis Sesabamisad. Tu kodeqsiT gaTvaliswinebuli ga-moqviTvebis mixedviT gadamxdelis sabuRaltro aRricxvis monacemebi dakodeqsiT dadgenili zRvruli normebi gansxvavdeba erTmaneTisagan, maSindasabegri obieqtis gansazRvris mizniT pirma unda uzrunvelyosgamoqviTvebis sagadasaxado aRricxva”;
nawili 4, ~am muxlis debulebaTa gaTvaliswinebiT, gadasaxadis gadamxdel-ma aRricxva unda awarmoos sagadasaxado miznebisaTvis aRricxvis sakasoan daricxvis meTodiT, im pirobiT, rom igi erTsa da imave meTods gamoiyenebssagadasaxado wlis ganmavlobaSi“;
nawili 5, ~daricxvis meTodis gamoyenebiT, Semosavlis miRebis momentad
10 “gadasaxadis gadamxdelma, romelic iyenebs aRricxvis sakaso meTods, Semosavali undaaRricxos misi miRebis an misi gamoyenebisa da gankargvis uflebis mopovebis momentSi daxarjebis daqviTva moaxdinos ganaRdebis Semdeg~, saqarTvelos sagadasaxado kodeqsi, muxli 69,nawili 1, 3, 4 (eleqtronuli versia - “kodeqsi 2001~).11 “gadasaxadis gadamxdelis mier aRricxvaSi daricxvis meTodis gamoyenebisas Semosavlebida xarjebi aisaxeba gadasaxadis gadamxdelis mier am Semosavlebze uflebis mopovebis anaseTi xarjebis aRiarebis momentis mixedviT, Semosavlebis faqtobrivad miRebisa da xarjebisgawevis momentis miuxedavad~, saqarTvelos sagadasaxado kodeqsi, muxli 72, (eleqtronuliversia - “kodeqsi 2001~).
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CaiTvleba saqonlis miwodebis, samuSaos Sesrulebis an momsaxurebis gawevismomentidan 90 dRis Semdgomi periodi, xolo Tu ganaRdeba warmoebs ufroadre, maSin – ganaRdebis momenti”.
aRniSnulidan gamomdinare, 68-e muxlis pirveli nawiliT kodeqsi adgenssagadasaxado aRricxvis or alternatiul (sakaso an daricxvis) meTods,xolo me-4 nawiliT igi gadamxdels maT Soris arCevanis saSualebasaZlevs.
rac Seexeba 68-e muxlis me_3 nawils, mocemuli redaqciiT misi arsebobawarmoadgens korufciuli garigebis safuZvels, vinaidan gadamxdelTaumravlesoba (SezRuduli pasuxismgeblobis sawarmoebi _ 2000 wlis 1ianvridan, saaqcio sazogadoebebi _ 2001 wlis 1 ianvridan), TanaxmadsaqarTvelos kanonisa ~buRaltruli aRricxvisa da angariSgebis reguli-rebis Sesaxeb”, buRaltrul aRricxvas saerTaSoriso standartebiT (bass)unda awarmoebdes.
imis gamo, rom finansuri angariSgebis momzadebisas bass-is erT-erTiZiriTadi daSveba12 ~daricxvis meTodia”, gadamxdeli valdebulia, finan-suri aRricxva ~daricxvis meTodiT”13 awarmoos. maSasadame, igi moklebu-lia ~sakaso meTodiT” aRricxvis SesaZleblobas sagadasaxado samsaxureb-Tan korufciuli garigebis gareSe. miT umetes, rom 68-e muxlis me-5nawili adgens ~daricxvis meTodis” gamoyenebisas Semosavlebis miRebiskonkretul normas, romelic gansxvavdeba amave sagadasaxado kodeqsis72-e muxlisa da bass-isagan, akonkretebs xarjebis aRiarebis moments(muxli 74).
aRniSnulidan gamomdinare, migvaCnia, rom sagadasaxado kodeqsis 68-e muxlisme-3 nawili erTgvarad ewinaaRmdegeba da zRudavs amave muxlis pirvelida me-4 nawilebis, agreTve 72-e muxlis moTxovnebs, iwvevs Sinaarsobrivadgansxvavebuli erTi da imave terminis _ ~daricxvis meTodi” (sagadasaxadokodeqsiT da bass-iT) aRrevas, arTulebs dasabegri Semosavlis gansazRvrasda warmoadgens korufciuli garigebis safuZvels.
sagadasaxado kodeqsi gadamxdelisaTvis calsaxad unda akanonebdessagadasaxado miznebisaTvis sagadasaxado valdebulebaTa aRricxvismeTodebs. amitom sagadasaxado kodeqsidan amoRebuli unda iqnes 68-e muxlisme-3 nawili.
2. muxli 54, ~saamortizacio anaricxebi da gamoqviTvebi ZiriTadsaSualebaTa mixedviT”:
nawili 3, ZiriTadi saSualebebi, romlebic eqvemdebareba amortizacias,jgufdeba amortizaciis Semdegi normebis mixedviT:
12 bass-i, “finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebi~13 bass-i, daricxvis meTodiT Semosavlad aRiareba xdeba saqonlis (samuSaos, momsaxurebis)miwodebisTanave, yovelgvari SezRudvebis (90 dRe da sxv.) gareSe. gadamxdeli sagadasaxadosamsaxurTan garigebis Sedegad Semosavlebs aRiarebs sakaso meTodiT, xarjebs _ daricxvismeTodiT, riTac amcirebs dasabegr brunvas da gadasaxadis odenobas.
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jgufis nomeri
ZiriTadi saSualebebi
amortizaciis
norma %
1
msubuqi avtomanqanebi, avto-satraqtoro teqnika gzebze gamosayeneblad, specialuri instrumentebi, inventari da mowyobiloba; kompiuterebi, monacemTa damuSavebis periferiuli mowyobilobebi da aRWurviloba
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2
saavtomobilo transportis moZravi Semadgenloba: satvirTo avtomobilebi, avtobusebi, specialuri avtomobilebi da avtomisabmelebi; manqanebi da mowyobiloba mrewvelobis yvela dargisaTvis, samsxmelo warmoebisaTvis, samWedlo-sawnexi mowyobiloba, eleqtronuli mowyobiloba; samSeneblo mowyobiloba; sasoflo-sameurneo manqanebi da mowyobiloba; aveji ofisisaTvis
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3
sarkinigzo, sazRvao da samdinaro-satransporto saSualebebi; Zalovani manqanebi da mowyobiloba; Tboteqnikuri mowyobiloba; turbinuli mowyobiloba; eleqtroZravebi da dizel-generatorebi, eleqtrogadacemisa da kavSirgabmulobis mowyobilobebi; milsadenebi
8
4 Senobebi, nagebobebi 7
5 amortizebadi aqtivebi, romlebic Setanili ar aris sxva jgufebSi 10
nawili 4, ~gadamxdelis gadawyvetilebiT, TiToeuli jgufis saamortizacioanaricxebis odenoba gamoiangariSeba sagadasaxado wlis bolos jgufisRirebulebiT balansTan14 ara umetes am muxlis me_3 nawilSi miTiTebuliamortizaciis normebis farglebSi faqtobrivi daricxvis Sesabamisad.”
sagadasaxado kodeqsis mocemul muxlSi korufciuli garigebis safuZvelswarmoadgens fraza ~faqtobrivi daricxvis Sesabamisad”, romelicsagadasaxado kodeqsis adrindeli redaqciiT ar iyo gaTvaliswinebulida daemata 2001 wlis 21 dekembris SesworebiT.
bass-i ekonomikur subieqts (gadamxdels) cveTis daricxvis meTodisSerCevis uflebas aniWebs.
gadamxdelis mier ZiriTadi saSualebebis cveTisa da amortizaciisgaangariSebisa da daricxvis SerCeuli meTodi calkeuli aqtivis TiToeuliobieqtis sasargeblo gamoyenebis periodSi misi Rirebulebis srulamortizebas uzrunvelyofs.
14 sagadasaxado kodeqsis 54-e muxliT, gadamxdelis (sawarmos) ZiriTadi saSualebebi iyofa 5jgufad; TiToeul jgufSi Semavali ZiriTadi saSualebebis pirvandeli (istoriuli)Rirebulebis jami warmoadgens ‘jgufis RirebulebiT balanss~.
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amave miznebisaTvis sagadasaxado kodeqsiT gaTvaliswinebuli Semcire-badi naSTis meTodis mkacrad zRvardebuli wliuri normebi (muxli 54,nawili 3), romelic jgufis RirebulebiTi balansidan gaiangariSeba, ariZleva aqtivebis identificirebisa da sasargeblo gamoyenebis periodisganmavlobaSi maTi Rirebulebis srulad amortizebis saSualebas.
gadamxdeli valdebulia, sagadasaxado miznebisaTvis wliuri erTobliviSemosavlidan aqtivis amortizaciis anaricxebi (xarji) gamoqviTos araumetes kodeqsis 54-e muxlis me-3 nawiliT dadgenili normebisa. aqtivissasargeblo gamoyenebis periodSi korufciuli garigebis gareSe gadamxdeliver SeZlebs am aqtivis Rirebulebis srulad amortizebas.
Tavis mxriv, Tu gadamxdeli finansur aRricxvas awarmoebs bass-iT daiyenebs cveTisa da amortizaciis daricxvis mis mier SerCeul meTods, amaqtivis sasargeblo gamoyenebis periodis bolosaTvis uzrunvelyofs misiRirebulebis srul amortizebas, riTac mcirdeba amortizebadi aqtivebisnarCeni Rirebuleba, romelic ar Seesabameba ~jgufis RirebulebiT balanss”,e.i. sagadasaxado miznebisaTvis am aqtivis cveTisa da amortizaciisdaricxvis gagrZelebis mxriv isev problemebi iqmneba.
aRniSnulidan gamomdinare, sagadasaxado kodeqsis 54-e muxlis me-4 nawilismoTxovna ~ara umetes am muxlis me_3 nawilSi miTiTebuli amortizaciisnormebis farglebSi faqtobrivi daricxvis Sesabamisad” gadamxdelsmniSvnelovan problemebs uqmnis gamosaqviTi xarjebis sworad gansazRvris,aqtivis Rirebulebis sruli amortizebis uzrunvelyofis, imavdroulad,kodeqsiT dadgenili moTxovnebis dacvisas. iqmneba korufciuli garigebissafuZveli.
aRniSnulidan gamomdinare, saWiroa:
1. sagadasaxado kodeqsiT ganisazRvros amortizaciis gonivruli normebierTgvarovani ZiriTadi saSualebebis iseTi jgufebisaTvis, rogoricaa:Senobebi, nagebobebi, manqana-danadgarebi, satransporto saSualebebi da a. S.;
2. amortizaciis norma gamosaxuli unda iyos procentulad;3. 54-e muxlis me-4 nawilidan amoRebuli unda iqnes sityvebi: ~faqtobrivi
daricxvis Sesabamisad”.
3. muxli 74, ~daricxvis meTodiT xarjebis gawevis momenti”
sagadasaxado kodeqsis 74-e muxlis pirveli nawilis Tanaxmad,~gadamxdelis mier sagadasaxado aRricxvaSi daricxvis meTodisgamoyenebisas garigebasTan (SeTanxmebasTan) dakavSirebuli xarjebis gawevismomentad iTvleba momenti, roca Sesrulebulia yvela Semdegi piroba:
a. SesaZlebelia gadamxdelis mier finansuri valdebulebis aRebiscalsaxad miCneva;
b. finansuri valdebulebis odenoba SeiZleba Sefasdes sakmarisisizustiT;
g. garigebis an xelSekrulebis yvela mxarem faqtobrivad SeasrulaTavisi valdebuleba am garigebis an xelSekrulebis mixedviT da saTanadoTanxa (sxva Semosavali) eqvemdebareba aucilebel gadaxdas”.
~mogebis gadasaxadis gamoangariSebisa da gadasaxadis gadaxdis wesisSesaxeb” damtkicebuli instruqciis #5 danarTis (forma #03, danarTi ~a”)
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Tanaxmad, erToblivi Semosavlebidan iqviTeba ~biujetSi gadaxdiligadasaxadebi”.
korufciuli garigebis safuZvels warmoadgens ~mogebis gadasaxadisgamoangariSebisa da gadasaxadis gadaxdis wesis Sesaxeb” instruqciiTgaTvaliswinebuli SezRudva _ ~biujetSi gadaxdili gadasaxadebi”,romelic ar Seesabameba sagadasaxado kodeqsis 72-e da 74-e muxlebismoTxovnebs.
im SemTxvevaSi, Tu gadamxdelma sagadasaxado aRricxvisaTvis SearCiadaricxvis meTodi, am meTodiT ukve xarjad aRiarebuli da deklaraciisSedgenis TariRisaTvis gamoqviTvas daqvemdebarebuli, magram faqtobrivadgadauxdeli gadasaxadebis gamoqviTva korufciuli garigebis gareSesariskoa Semdegi mizezis gamo:
Tu sagadasaxado kodeqsis 72-e muxli adgens, rom ~gadasaxadis gadamxdelismier aRricxvaSi daricxvis meTodis gamoyenebisas Semosavlebi da xarjebiaisaxeba gadasaxadis gadamxdelis mier am Semosavlebze uflebis mopovebisan aseTi xarjebis aRiarebis momentis mixedviT, Semosavlebis faqtobrivadmiRebisa da xarjebis gawevis momentis miuxedavad”, xolo imave daricxvismeTodis gamoyenebisas, sagadasaxado kodeqsis 74_e muxlis moTxovnebidangamomdinare, gamoqviTvas daqvemdebarebuli gadasaxadebis deklarirebiTgadasaxadis gadamxdelis mier nakisri finansuri valdebulebebi calsaxadmiCneulia sakmarisi sizustiT Sefasebulad da eqvemdebareba aucilebelgadaxdas, ~mogebis gadasaxadis gamoangariSebisa da gadasaxadis gadaxdiswesis Sesaxeb” instruqcia ar unda amZimebdes gadasaxadis gadamxdelisaTvissagadasaxado kodeqsiT dakisrebul valdebulebebs da unda Seesabamebodeskodeqsis moTxovnebs.
aRniSnulidan gamomdinare, ~mogebis gadasaxadis gamoangariSebisa dagadasaxadis gadaxdis wesis Sesaxeb” instruqciis #5 danarTidan (forma#03, danarTi ~a”) amoRebuli unda iqnes sityva ~gadaxdili”.
3.2. damatebuli Rirebulebis gadasaxadis Sesaxeb
damatebuli Rirebulebis gadasaxadis nawilSi korufciuli garigebissafuZvlebis axsnisaTvis ganvixiloT saqarTvelos sagadasaxado kodeqsiTda sxva normatiuli aqtebiT dadgenili moTxovnebi.
1. dRg-is biujetSi Setanis valdebulebis Sesaxeb:
saqarTvelos sagadasaxado kodeqsi:
muxli 29, nawili 25: ,,arapirdapiri gadasaxadi _ gadasaxadi (dRg, aqcizida sxva), romelic dgindeba miwodebuli saqonlis (samuSaos, momsaxurebis)fasze danamatis saxiT da romelsac ixdis momxmarebeli am gadasaxadiTgazrdili fasiT saqonlis SeZenisas;
arapirdapiri gadasaxadis biujetSi Setanis valdebuleba ekisrebasaqonlis (samuSaos, momsaxurebis) mimwodebels, romelic am kodeqsis IIIda IV karebis miznebisaTvis iwodeba gadasaxadis gadamxdelad.”
muxli 91, nawili 1: ,,damatebuli Rirebulebis gadasaxadis gadamxdelia
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piri, romelic registrirebulia an valdebulia, gatardes registraciaSidRg-is gadamxdelad.”
muxli 92, nawili 1: ,,piri, romelic eweva ekonomikur saqmianobas danebismieri uwyveti 12 kalendaruli Tvis ganmavlobaSi axorcielebs dRg-iT dasabegr operaciebs, romelTa saerTo Tanxa aRemateba 24.000 lars(2003 wlis 26 agvistos SesworebiT, aRniSnuli minimaluri zRvari, nacvlad24.000 larisa, 100.000 laria), valdebulia, am momentis dadgomidan araugvianes meore dRisa sagadasaxado organoSi waradginos gancxadeba dRg-is gadamxdelad registrirebisaTvis.”
muxli 96, nawili 2: ,,dasabegri operaciebia piris mier saqonlis (samuSaos,momsaxurebis) miwodeba, maT Soris usasyidlod, Tu isini iTvlebaganxorcielebulad saqarTvelos teritoriaze. . . ~
aRniSnuli muxlebiT (ssk mux. 29/25, 91/1, 92/1, 96/2) sagadasaxado kodeqsimkafiod adgens, rom biujetSi dRg-is gadaxdis valdebuleba ekisrebamxolod saqonlis (samuSaos, momsaxurebis) mimwodebels.
rac Seexeba CasaTvlel dRg-s, saqarTvelos sagadasaxado kodeqsiganmartavs CasaTvleli dRg-is xasiaTs:
muxli 90. ,,...dasabegr brunvaze gadasaxdeli dRg-is Tanxa ganisazRvreba,rogorc sxvaoba am brunvaze daricxuli gadasaxadis Tanxasa da am karismixedviT wardgenili sagadasaxado angariS-faqturebiT da sabaJodeklaraciebiT CasaTvlel Tanxas Soris.”
muxli 114, nawili 1: ,,…. . . CasaTvleli dRg-is Tanxa aris gadasaxadisTanxa, romelic dasabegri operaciis drois mixedviT gadaxdilia wardgenilisagadasaxado angariS-faqturebis Sesabamisad an gadaxdilia sabaJodeklaraciis mixedviT dasabegr importze an dasabegr operaciebze, Tusaqoneli, samuSao an momsaxureba gamoiyeneba an gamoyenebuli iqnebagadasaxadis gadamxdelis ekonomikuri saqmianobisaTvis im SemTxvevaSicki, Tu isini ar Seitaneba produqciis TviTRirebulebaSi. dRg-is CaTvlaseqvemdebareba saqarTvelos biujetSi gadaxdili dRg-is Tanxa.”
amasTan, saqarTvelos sagadasaxado kodeqsi aseve naTlad ganmartavs, Turomeli dokumentiT da rogori wesiT dasturdeba gamyidvelis miermyidvelisagan dRg-is gadaxdevinebis faqti:
muxli 115 – sagadasaxado angariS-faqtura:
nawili 2: ,,sagadasaxado angariS-faqtura warmoadgens saqarTvelossagadasaxado Semosavlebis saministros mier dadgenili formis mkacriaRricxvis dokuments, romliTac dasturdeba dRg-is gadaxdevinebis faqti.”
nawili 3: ~gadasaxadis gadamxdeli valdebulia, sagadasaxado angariS-faqtura gamoweros saqonlis (samuSaos, momsaxurebis) miwodebisTanave damisces myidvels miwodebidan ara ugvianes meore dRisa. Tu saqonlis
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(eleqtroenergiis an Tboenergiis, bunebrivi airis an wylis) miwodeba anmomsaxurebis gaweva xdeba regularulad an uwyvetad, aRniSnuli saqonlismiwodeba an momsaxurebis gaweva Sesrulebulad iTvleba ara ugvianessaangariSgebo Tvis bolo dRisa. amasTan, saqonlis miwodebisas, yvelaSemTxvevaSi, gamowerili unda iqnes mkacri aRricxvis sasaqonlo zednadebiam kodeqsis 68-e muxlis mixedviT”.
gadamxdelsa da Sesabamis sagadasaxado samsaxurs Soris korufciuligarigebebis safuZvlad iqceva saqarTvelos sagadasaxado kodeqsis 114-emuxlis pirveli nawilis bolo winadadeba: ~dRg-is CaTvlas eqvemdebarebasaqarTvelos biujetSi gadaxdili dRg-is Tanxa.”
ekonomikuri saqmianobisaTvis saqonlis (samuSaos, momsaxurebis) mimRebsdRg-is CaTvlis mosaxdenad sWirdeba dasabegri operaciis drois mixedviTwardgenili sagadasaxado angariS-faqturebis Sesabamisad, saqonlis(samuSaos, momsaxurebis) mimwodeblisaTvis Tanxis gadaxda dRg-is CaTvliT(ssk mux. 114/1).
CasaTvleli Tanxa aris mimwodeblis (gamyidvelis) mier warmodgenilisagadasaxado angariS-faqturebiT myidvelis mier gadaxdili Tanxa daarc erTi Canaweri ar ganmartavs gamyidvelis mier saqarTvelos biujetSigadaxdili TanxebiT CaTvlis miRebas.
aRniSnuli dadasturebulia TviT sagadasaxado departamentis miersagadasaxado inspeqciebisTvis dagzavnili 2001 wlis 8 martis #03-3-11/738/63 cirkularuli weriliT, romelSic naTqvamia: ~Tu myidvelsgamyidvelisaTvis srulad aqvs gadaxdili dasabegr operaciaze gamowerilisagadasaxado angariS-faqturis Sesabamisi Tanxa, mas ufleba aqvs, am angariS-faqturaSi asaxuli Tanxa CaTvalos, miuxedavad imisa, aqvs Tu ara gamyidvelsasaxuli am operaciis dasabegri drois mixedviT sagadasaxado inspeqciaSiwardgenil dRg-is deklaraciaSi am operaciis Sesabamisi brunva”, racsavsebiT kanonieri da samarTliania.
maSasadame, saqarTvelos sagadasaxado kodeqsis 115-e muxliT calsaxadaaaRiarebuli, rom dRg-is gadaxdevinebis faqtis damadasturebel dokumentssagadasaxado angariS-faqtura warmoadgens, xolo 114-e muxli gansazRvravsCasaTvleli dRg-is Tanxas.
rac Seexeba mimwodeblis mier saqarTvelos biujetSi dRg-is gadauxde-lobisaTvis pasuxismgeblobas, igi dadgenilia sagadasaxado kodeqsisSemdegi muxlebiT:
muxli 3, nawili 1: ~fizikuri an iuridiuli piri valdebulia, gadaixadosam kodeqsiT dawesebuli saerTo-saxelmwifoebrivi da adgilobrivigadasaxadebi, romelTa mixedviTac es piri gadasaxadis gadamxdelia.”
muxli 5: ,,gadasaxadi aris am kodeqsis mixedviT biujetebsa da saxelmwifofondebSi (SemdgomSi _ saxelmwifo fondi) savaldebulo Senatani, romelsacixdis gadasaxadis gadamxdeli, gadaxdis aucilebeli, araekvivalenturida usasyidlo xasiaTidan gamomdinare.”
muxli 28, nawili 1: ~sagadasaxado valdebulebad iTvleba gadasaxadisgadamxdelis valdebuleba, gadaixados kanoniT dawesebuli gadasaxadi.”
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muxli 28, nawili 2: ~sagadasaxado valdebulebis warmoSobis, Secvlisada Sewyvetis, agreTve misi Sesrulebis wesi da pirobebi regulirdebamxolod am kodeqsiT an/da sagadasaxado kanonmdeblobis sxva aqtebiT.”
muxli 30, nawili 3: ~sagadasaxado valdebuleba sruldeba uSualodgadasaxadis gadamxdelis mier, Tu sagadasaxado kanonmdeblobiT sxva ramar aris dadgenili. . .”
aRniSnulidan gamomdinare, sagadasaxado kodeqsi gadasaxadis gadamxdeli-saTvis mkafiod unda akanonebdes CasaTvleli dRg-is Tanxis gansazRvriswess, ar unda iwvevdes gadasaxadis gadamxdelisa da sagadasaxado samsaxurismoxeleTa movaleobebis aRrevas. gadasaxadis gadamxdelis mier, dasabegridrois mixedviT, sagadasaxado inspeqciaSi wardgenil dRg-is deklaraciaSimiTiTebulia sagadasaxado angariS-faqturebis CamonaTvali, romlismixedviTac gadasaxadis gadamxdelma miiRo dRg-is CaTvlis ufleba, xolodasabegri operaciebiT biujetTan momwodeblis mier warmoebuliangariSsworeba unda Seamowmos da darRvevebis SemTxvevaSi Sesabamisireagireba moaxdinos sagadasaxado samsaxurma da ara myidvelma.
gadasaxadis gadamxdeli, romelsac aqvs dRg-is gadaxdis damadasturebeliangariS-faqtura, ar aris da arc SeiZleba iyos valdebuli, Seasrulossagadasaxado inspeqtoris funqcia da Seamowmos, gamyidvelma namdviladgadaixada Tu ara biujetSi gayidvis konkretuli operaciis kuTvnili dRg.
sagadasaxado valdebulebis Sesruleba ekisreba uSualod gadasaxadisgadamxdels (ssk muxli 91/1); Sesrulebis wesi da pirobebi regulirdebamxolod sagadasaxado kodeqsiT an sagadasaxado kanonmdeblobis sxva(qvenormatiuli) aqtebiT. aqedan gamomdinare, dauSvebelia sagadasaxadovaldebulebis sxvaze dakisreba.
radgan biujetSi dRg-is gadamxdeli mimwodebelia (ssk muxli 91/1), masekisreba biujetSi gadasaxadis gadaxdis valdebuleba (ssk muxlebi 3/1, 28/2, 30/3) da ar arsebobs aranairi normatiuli aqti valdebulebebisSesrulebis wesebSi (ssk muxli 30/3) cvlilebebis Setanis Taobaze. amitomsagadasaxado samsaxuris mier CaTvlebis gauqmebis gziT am valdebulebismimRebisTvis dakisreba kanonsawinaaRmdego qmedebaa.
aRniSnulidan gamomdinare, sagadasaxado kodeqsis 114-e muxlis pirvelinawilis bolo winadadeba unda Seswordes Semdegnairad: ~dRg-is CaTvlaseqvemdebareba saqarTvelos biujetSi gadasaxdelad saqonlis (samuSaos,momsaxurebis) mimwodeblisaTvis gadaxdili dRg-is Tanxa”.
2. sagadasaxado valdebulebaTa Sesrulebis kontroli
a) saqarTvelos sagadasaxado kodeqsi:
muxli 217 – gadasaxadebis srulad da droulad gadaxdaze sagadasaxadokontrolisa da sagadasaxado Semowmebis ganxorcielebis formebi:
nawili 1: ~sagadasaxado kontrols fizikur da iuridiul pirTa miergadasaxadebis sisworesa da droul gadaxdaze... axorcielebs mxolodsagadasaxado organoebi...”
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muxli 221: ,,gadasaxadis gadamxdels ufleba aqvs:v) ~samarTaldamcav da sxva makontrolebel organoebs, garda
sagadasaxado organoebisa, ar warudginos dokumentebi, romlebicdakavSirebulia dasabegri obieqtis gansazRvrasTan, gadasaxadebisgamoangariSebasa da gadaxdasTan. . .”
b) saqarTvelos kanoni ~samewarmeo saqmianobis kontrolisSesaxeb”:
muxli 2/2: ~mewarmis safinanso_ekonomikur saqmianobaze kontrolskanonmdeblobiT gaTvaliswinebul SemTxvevebSi axorcieleben mxolodsagadasaxado organoebi da saqarTvelos kontrolis palata kanoniTdadgenil farglebSi.”
g) saqarTvelos sisxlis samarTlis saproceso kodeqsi:
muxli 66/3: ~mokvlevas gadasaxadebTan dakavSirebul sakiTxebzeawarmoeben: sagadasaxado Semosavlebis saministros sagangebo legionismokvlevis organoebi. . .”
sagadasaxado kodeqsis 114-e muxlis pirveli nawilis bolo winadadeba~dRg-is CaTvlas daeqvemdebareba saqarTvelos biujetSi gadaxdili dRg-is Tanxa” ewinaaRmdegeba ~samewarmeo saqmianobis kontrolis Sesaxeb”saqarTvelos kanonis me-2 muxlis me-2 nawils: ~mewarmis safinanso_ekonomikursaqmianobaze kontrols kanonmdeblobiT gaTvaliswinebul SemTxvevebSiaxorcieleben mxolod sagadasaxado organoebi da saqarTvelos kontrolispalata kanoniT dadgenil farglebSi.” DagreTve, sisxlis samarTlissaproceso kodeqsis 66-e muxlis me-3 nawils: ~mokvlevas gadasaxadebTandakavSirebul sakiTxebze awarmoeben: sagadasaxado Semosavlebis saminis-tros sagangebo legionis mokvlevis organoebi. . .”
saqarTvelos kanonmdebloba erTmniSvnelovnad adgens gadasaxadebismakontrolebel organoTa wres da aranairi formiT ar ganixilavs maTSemadgenlobaSi saqonlis (samuSaos, momsaxurebis) mimRebs (myidvels), anugadasaxadis gadamxdels. amasTan, aRniSnuli kanonebis Sesabamisi muxlebidannaTelia, rom sagadasaxado valdebulebebisa da makontroleblis funqciebissxvaze (am SemTxvevaSi myidvelze, nacvlad gamyidvelisa) dakisrebadauSvebelia. aqedan gamomdinare, adgili aqvs sagadasaxado departamentismuSakTa mxridan maTTvis miniWebuli uflebebis gadaWarbebis faqts.
aRniSnulidan gamomdinare, SeiZleba davaskvnaT, rom sagadasaxadoorganoebis mier deklarirebuli qmedeba _ ,,CaTvlebis gauqmeba” aris an,,yadaRa”, an sakuTrebis uflebis CamorTmeva, romlis xelSeuxeblobasaqarTvelos konstituciis 21-e muxliTaa daculi da misi CamorTmevaSesabamisi anazRaurebis (da ara korufciuli garigebebis) safuZvelzemxolod sasamarTlos prerogativaa.
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3.3. gadasaxadis zedmetad gadaxdili Tanxis dabruneba
saqarTvelos sagadasaxado kodeqsi:
muxli 240, ~gadasaxadis zedmetad gadaxdili Tanxis dabruneba”
nawili 1: ~Tu gadasaxadis gadaxdili Tanxa aRemateba daricxul Tanxas,sagadasaxado organo:
a. zedmetad gadaxdil Tanxas CaTvlis gadasaxadis gadamxdelis sxvagadasaxadebis gadaxdis angariSSi;
b. gadasaxadis gadamxdelis Tanxmobis SemTxvevaSi darCenil nawilsCaTvlis momavali gadasaxadebis valdebulebaTa angariSSi;
g. gadasaxadis gadamxdels ubrunebs darCenil Tanxas 20_dRian vadaSimisi werilobiTi gancxadebis miRebis dRidan, Tu am kodeqsiT sxva ram araris gaTvaliswinebuli“.
sagadasaxado kodeqsis aRniSnuli muxli korufciuli garigebis gareSepraqtikulad ar sruldeba Semdegi garemoebebis gamo:
• ar xdeba sagadasaxado organoebSi zedmetad gadaxdili Tanxis gadatanasxva gadasaxadebis gadaxdis angariSSi da arasrulyofili kompiuteruliprogramis arsebobis pirobebSi gadauxdel gadasaxadebze gadamxdelsavtomaturad ericxeba sauravebi, iqmneba korufciuli garigebisaTvisxelsayreli pirobebi am sauravebis moxsnis motiviT;
• mudmivi sabiujeto deficitis viTarebaSi gadasaxadis gadamxdels aran ver ubrundeba darCenili Tanxa da Tu ubrundeba _ sakmaod didikorufciuli garigebis safasurad. Sedegad, gadasaxadis gadamxdels eqmnebafinansuri siZneleebi biznesis efeqtianad marTvaSi, riTac masTan erTadsaxelmwifo biujetic zaraldeba.
aRniSnulidan gamomdinare, sagadasaxado kodeqsis 240-e muxliT dadgenilinormebis SeusruleblobisaTvis pasuxismgebloba unda gamkacrdesyovelgvari garemoebis gaTvaliswinebis gareSe.
3.4. jarimebi gadasaxadis SemcirebisaTvis
saqarTvelos sagadasaxado kodeqsi muxli 254 _ ~jarimebi gadasaxadisSemcirebisaTvis”
nawili 4: „...jarima ar gamoiyeneba, Tu deklaraciasa da gaangariSebebSidaSvebuli Secdoma ar iwvevs gadasaxadebis Semcirebas an dagvianebas”.
mocemuli muxli korufciuli garigebebisgan praqtikulad daucveliaSemdegi garemoebebis gamo:
am muxliT administrireba xorcieldeba deklaraciaSi gadasaxadisSemcirebuli odenobiT deklarirebisaTvis. aqedan gamomdinare, gaugebariakodeqsis Canaweri:
„a” _ „Tu deklaraciasa da gaangariSebebSi daSvebuli Secdoma ar iwvevsgadasaxadebis Semcirebas”.
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Secdoma gadasaxadis Semcirebisas eqvemdebareba administrirebas daTu es Secdoma ar iwvevs gadasaxadebis Semcirebas, administrireba arcunda moxdes;
„b” _ „Tu deklaraciasa da gaangariSebebSi daSvebuli Secdoma ar iwvevsgadasaxadebis dagvianebas”.
jer erTi, daSvebuli Secdoma iwvevs gadasaxadis dagvianebas, Tu gadasaxadiwinaswar ar aris gadaxdili;
meore, winaaRmdeg SemTxvevaSi gadamxdeli, gadasaxadis dadgenil vadaSigadauxdelobisaTvis, isjeba kodeqsis 252_e muxliT da ixdis sauravebs.
amdenad, kodeqsis 254-e muxlis me-4 nawilis aseTi redaqciiT arsebobagadamxdels sakuTari Secdomis gamosworebis survils ukargavs, rameTugadasaxadis deklaraciaSi daSvebuli Secdomis gamosworebis SemTxvevaSiis mainc isjeba, es ki SeiZleba korufciuli garigebis sagani gaxdes.
3.5. saqonlis miwodebis moculobis gansazRvrisSesaxeb
saqarTvelos sagadasaxado kodeqsis amoqmedebis dRidan eleqtro-energetikuli seqtoris sawarmoebisaTvis miwodebis moculobis da aqedangamomdinare, dasabegri operaciis Tanxebis gansazRvris wesebma 2003 wlis1 ianvramde Svidjer ganicada cvlileba, ris Sedegadac arsebiTad icvle-boda saqonlis miwodebisa da dRg-iT dasabegri operaciis Tanxis moculobisparametrebi.
1. saqarTvelos 1997 wlis 3 seqtembris # 832-Is kanoni:
nawili 3, ~eleqtroenergetikuli seqtoris sawarmoebisaTvis 2000 wlis 1 ianv-ramde produqciis (samuSaos, momsaxurebis) miwodebis moculobaganisazRvros faqtobrivad anazRaurebuli Rirebulebis mixedviT.”
2. saqarTvelos 1998 wlis 1 maisis # 1369-IIs kanoni:
nawili 3: ~eleqtroenergetikuli seqtoris im sawarmoebisaTvis, romlebicaxdenen eleqtroenergiis warmoebasa da miwodebas, 2000 wlis 1 ianvramdesaqonlis (samuSaos, momsaxurebis) miwodebis moculoba ganisazRvrebafaqtobrivad anazRaurebuli Rirebulebis mixedviT. amasTan, am sawarmoebismier miwodebuli saqonlis (samuSaos, momsaxurebis) mixedviT dRg-is CaTvlaganxorcieldes maTi Rirebulebis faqtobrivad anazRaurebis SemTxvevaSi”;
3. saqarTvelos 1999 wlis 24 dekembris #97-rs kanoni:
nawili 3: ~2002 wlis 1 ivlisamde eleqtroenergiis importi gaTavisufldesdamatebuli Rirebulebis gadasaxadisagan, xolo eleqtroenergiis warmoebada miwodeba, garda eleqtoenergiis saboloo momxmareblisTvis miwodebisa,daibegros dRg-is nulovani ganakveTiT. eleqtroenergetikuli seqtorisim sawarmoebisaTvis, romlebic axdenen eleqtroenergiis ganawilebas, 2000wlis 1 ianvramde saqonlis (samuSaos, momsaxurebis) miwodebis moculoba
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ganisazRvreba faqtobrivad anazRaurebuli Rirebulebis mixedviT. amasTan,am sawarmoebis mier miwodebuli saqonlis (samuSaos, momsaxurebis) mixedviTdRg-is CaTvla ganxorcieldes maTi Rirebulebis faqtobrivad anazRaurebisSemTxvevaSi.
eleqtroenergetikuli seqtoris sawarmoebisaTvis am normis moqmedebagavrceldes 1999 wlis 22 ivlisidan warmoSobil urTierTobebze. aRniSnulinormis moqmedeba 2000 wlis 1 ianvris Semdeg kvlav gavrceldes imdebitorul davalianebebTan mimarTebaSi, romlebic warmoiSva 2000 wlis 1ianvramde eleqtroenergetikuli sawarmoebis mier miwodebul eleqtro-energiaze.
eleqtroenergetikuli seqtoris im sawarmoebisaTvis, romlebic axdeneneleqtroenergiis saboloo momxmareblisaTvis miwodebas, 2000 wlis 1ianvridan 2000 wlis 1 ivlisamde gadasaxdeli dRg ganisazRvros saqonlismiwodebis moculobis 40%-dan, xolo 2000 wlis 1 ivlisidan 2001 wlis 1ianvramde _ 60%-dan. Tu am periodis ganmavlobaSi faqtobrivad anazRaurebametia, maSin dRg-is gadaxda ganxorcieldes faqtobrivi anazRaurebidan.
am sawarmoebis mier (uSualod eleqtroenergetikul seqtorSi) miwodebulisaqonlis (samuSaos, momsaxurebis) mixedviT dRg-is CaTvla ganxorcieldesmaTi Rirebulebis faqtobrivad anazRaurebis SemTxvevaSi, magram 2000 wlis1 ianvridan 2000 wlis 1 ivlisamde araumetes 40%-is, xolo 2000 wlis 1ivlisidan 2001 wlis 1 ianvramde 60%-is Sesabamisad gadaxdili dRg-isTanxisa. miwodebuli eleqtroenergiis minimaluri Rirebulebis gaangariSebaganisazRvreba kanonqvemdebare normatiuli aqtiT.”
4. saqarTvelos 2000 wlis 28 seqtembris #516_Is kanoni:
nawili 3: ~1999 wlis 22 ivlisidan eleqtroenergiis gadacema dadispetCerizacia eleqtroenergiis gamanawilebeli sawarmoebisaTvisdaibegros dRg-iT am muxliT dadgenili wesiT, xolo 2000 wlis 1 oqtombridan2002 wlis pirvel ivlisamde – dRg-is nulovani ganakveTiT, gardaeleqtroenergiis momxmareblebisaTvis (maT Soris, sxva momxmareblebisaTvis,romlebic axdenen eleqtroenergiis Semdgom miwodebas) gaweuli momsa-xurebisa.”
5. saqarTvelos 2000 wlis 11 oqtombris # 544-Is kanoni:
nawili 3: ~1999 wlis 22 ivlisidan eleqtroenergiis gadacema dadispetCerizacia dRg-iT daibegros am muxliT eleqtroenergiisgamanawilebeli sawarmoebisaTvis dadgenili wesiT, xolo 2000 wlis 1oqtombridan 2002 wlis 1 ivlisamde _ dRg-is nulovani ganakveTiT, gardaeleqtroenergiis momxmareblisaTvis (maT Soris, momxmareblisaTvis,romelic axdens eleqtroenergiis Semdgom miwodebas) gaweulimomsaxurebisa.”
6. saqarTvelos 2001 wlis 12 oqtombris # 1096-Is kanoni:
nawili 3: ~2003 wlis 1 oqtombramde eleqtroenergiis importigaTavisufldes damatebuli Rirebulebis gadasaxadisagan, xoloeleqtroenergiis gadacema, dispetCerizacia, warmoeba da miwodeba, garda
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eleqtroenergiis momxmareblisTvis miwodebisa (maT Soris, sxva momxmareb-lisTvis Semdgomi miwodebis mizniT), daibegros dRg-is nulovani ganakveTiT.
2001 wlis 1 noembridan 2003 wlis 1 oqtombramde eleqtroenergetikis imsawarmoebisaTvis, romlebic axorcieleben eleqtroenergiis ganawilebas,saqonlis (samuSaos, momsaxurebis) miwodebis moculoba ganisazRvros maTifaqtobrivad anazRaurebuli Rirebulebis Sesabamisad, amasTan, dRg-is CaTvlamoxdes maTi Rirebulebis faqtobrivad anazRaurebis mixedviT.
aRniSnuli wesi 2003 wlis 1 oqtombris Semdeg kvlav gavrceldes 2000wlis 1 ianvramde warmoSobil debitorul davalianebebze da 2001 wlis 1noembridan 2003 wlis 1 oqtombramde eleqtroenergetikis sawarmoebis miermiwodebul eleqtroenergiaze.”
7. saqarTvelos 2002 wlis 28 dekembris # 1914-rs kanoni:
a) me-3 nawils sityvebis ,,miwodebis moculoba” Semdeg daematos fraza:,,dRg-is miznebisaTvis mTel am periodSi.”
eleqtroenergetikuli seqtoris sawarmoebSi miwodebuli saqonlis(samuSaos, momsaxurebis) safasuris amoRebis dabali maCveneblebis gamojer kidev didi odenobiT iricxeba debitoruli da kreditorulidavalianebebi. kodeqsSi Setanili cvlilebebidan gamomdinare, TiToeulimomxmareblisa da mimwodebeli sawarmos mimarT cal-calke unda moxdesmoTxovnebis (debitorebi) da valdebulebebis (kreditorebi) aRricxva:
• 2000 wlis 1 ianvramde warmoqmnili;• 2000 wlis 1 ianvridan 2001 wlis 1 noembramde warmoqmnili;• 2001 wlis 1 noembridan 2003 wlis 1 oqtombramde warmoqmnili.
sagadasaxado kodeqsis normebidan gamomdinare, pirvel da mesameSemTxvevaSi miwodebisa da, Sesabamisad, dRg-is dasabegri operaciis Tanxismoculoba ganisazRvreba maTi safasuris faqtobrivad anazRaurebuliRirebulebis Sesabamisad da vinaidan movale (debitori), saqarTvelossamoqalaqo kodeqsis 387-e muxlis moTxovnebidan gamomdinare, Tavad irCevsdavalianebis dafarvis rigiTobas, mocemul SemTxvevaSi aRricxvisgancalkeveba aucileblobiTaa gamowveuli.
amasTan, Riad aris datovebuli gamanawilebeli sawarmoebis (sadistri-bucio kompaniebis) mier 2000 wels dRg-iT nawilobriv daubegravi miwodebismoculobebis (2000 wlis 1 ianvridan 1 ivlisamde 60%, 1 ivlisidan 2001wlis 1 ianvramde 40%) dabegvris sakiTxi. ibegreba Tu ara saerTod esTanxebi da Tu ibegreba, rogori wesiTa da pirobebiT, ra vadebSi da sadaris gaTvaliswinebuli kodeqsiT dadgenili SeRavaTebi.
orive SemTxvevaSi sagadasaxado kodeqsiT dadgenili ~SeRavaTebis”dauzustebeli Canawerebi qmnis ~Secdomebis daSvebis” saSiSroebas, racTavisTavad warmoadgens eleqtroenergetikuli seqtoris sawarmoebsa damakontrolebel organoTa Soris korufciuli garigebebis wyaros.
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daskvna
saqarTvelos eleqtroenergetikis seqtorSi ukanasknel wlebSi arsebulikrizisuli mdgomareoba, Crdilovani ekonomikisa da korufciis done,Sesabamisad, saxelmwifo Semosavlebis simcire, gaZlierebuli interesissagani gaxda.
miuxedavad saqarTvelos eleqtroenergetikaSi ganxorcielebuli gar-daqmnebisa, ver moxerxda dargSi arsebuli krizisis daZleva.
saqarTvelos eleqtroenergetikaSi Crdilovani ekonomikis masStabisgansazRvra praqtikulad SeuZlebelia aRricxvianobis mouwesrigeblobis gamo.
gamricxvelianebis sistema praqtikulad moSlilia saqarTvelos mTelteritoriaze (garda Tbilisisa). gansakuTrebiT es exeba mosaxleobas,romelic eleqtroenergiis ZiriTadi momxmarebelia.
eleqtroenergiis mwarmoebel da mimwodebel sawarmoTa umravlesobaSimoSlilia buRaltruli aRricxvis warmoeba. igi ver akmayofilebsbuRaltruli aRricxvis saerTaSoriso standartebisa da ~buRaltruliaRricxvisa da angariSgebis regulirebis Sesaxeb” saqarTvelos kanonismoTxovnebs.
Zalze dabalia moxmarebuli eleqtroenergiis safasuris amoRebis saerTo,aRricxuli maCvenebeli. arsebiTi gansxvavebaa momxmareblis mier realuradmoxmarebuli energiis maCvenebelsa da imave momxmareblis mier faqtobrivadgadaxdil Tanxas Soris. amaze, ra Tqma unda, nawilobriv gavlenas axdenssaerTo ekonomikuri mdgomareoba.
moxmarebuli eleqtroenergiis safasuris amoRebis dabali maCvenebeli,upirveles yovlisa, eleqtroenergetikis seqtoris cudi menejmenTis Sedegia.
gansakuTrebiT yuradsaRebia is, rom moxmarebuli eleqtroenergiissafasuris amoReba saqarTvelos mTel teritoriaze ZiriTadad (gardaTbilisisa) inkasatorebis meSveobiT, naRdi fulis SegrovebiT xdeba.
miuxedavad imisa, rom saqarTvelos mTel teritoriaze ukve arsebobssabanko sistemis sakmaod ganviTarebuli da efeqtiani qseli, moxmarebulieleqtroenergiis safasuris amoRebisa da akumulirebisaTvis misi gamoyenebaar xdeba. es ki xelsayrel pirobebs uqmnis Crdilovani ekonomikisa dakorufciis ganviTarebas. amis gamo eleqtroenergetikis seqtorSi moZraobsaRuricxavi da aralegaluri fulis mniSvnelovani masa.
Tu saqarTvelos eleqtroenergetikuli seqtori SeZlebs moxmarebulieleqtroenergiis Rirebulebis, xolo mTavroba gadasaxadebis amoRebisoptimizacias, saqarTvelos saxelmwifo biujetis sagadasaxado SemosavlebimniSvnelovnad gaizrdeba. SesaZlebeli gaxdeba, yovelwliurad dRis wesrigSiar dadges biujetis sekvestrirebis sakiTxi. mTavrobas SesaZlebloba eqnebameti yuradReba miaqcios mosaxleobis socialur problemebs.
korufciis gamovlinebis erT-erTi forma aris sagadasaxado danaSauli.mas adgili aqvs maSin, rodesac ama Tu im saxis gadasaxadis srulad annawilobriv gadaxdisagan Tavis aridebis mizniT, qrTamis safasurad, xdebagarigeba gadamxdelsa da sagadasaxado samsaxuris muSaks Soris.
saqarTvelos sagadasaxado kodeqsi, masSi permanentuli cvlilebebismiuxedavad, ver uzrunvelyofs sagadasaxado sistemis adaptacias arsebulgaremosTan: gadasaxadebi ar aris realurad daTvladi da gadaxdadi;gadamxdelisaTvis sagadasaxado tvirTi maRalia; gadasaxadebi ar arismkacrad administrirebuli; gadasaxadebis administrirebis reJimi ar aris
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gamWvirvale da ar gamoricxavs korufciul garigebaTa SesaZleblobebs;dabalia makontrolebel moxeleTa pasuxismgebloba.
moqmedi sagadasaxado kodeqsis zogierTi debuleba Tavad iZlevakorufciuli garigebis safuZvels gadamxdelsa da sagadasaxado samsaxurismoxeles Soris.
mocemul angariSSi yuradReba gamaxvilebuli iyo saqarTvelossagadasaxado kodeqsis im muxlebis (nawilebis) gamokveTasa da analizze,romlebic korufciuli garigebis niSnebs Seicavs da SeiZleba mis wyarodiqces.
kvlevis Sedegad gakeTebuli daskvnebis safuZvelze mizanSewoniladmigvaCnia:
I. eleqtroenergetikul seqtorSi menejmenTis gasaumjobeseblad SemdegiRonisZiebebis gatareba:
1. eleqtroenergiis momxmarebelTa sruli gamricxvelianeba. am miznisaTvissaWiro Tanxebis moZieba;
2.warmoebuli da moxmarebuli eleqtroenergiis kontrolis efeqtianimeqanizmis SemuSaveba da amoqmedeba;
3. moxmarebuli eleqtroenergiis Rirebulebis amoReba-akumulireba sabankosistemis meSveobiT;
II. gadamxdelsa da sagadasaxado samsaxuris moxeles Soris korufciuligarigebis aRmofxvris mizniT saqarTvelos sagadasaxado kodeqsSi Semdegicvlilebebis Setana:
1. muxli 54. ~saamortizacio anaricxebi da gamoqviTvebi ZiriTad saSua-lebaTa mixedviT”:
• sagadasaxado kodeqsiT ganisazRvros amortizaciis gonivruli normebierTgvarovani ZiriTadi saSualebebis iseTi jgufebisaTvis, rogoricaa:Senobebi, nagebobebi, manqana-danadgarebi, satransporto saSualebebi da a. S.;
• amortizaciis norma aisaxos procentulad;• am muxlis me-4 nawilidan amoRebuli iqnes sityvebi ~faqtobrivi daricxvis
Sesabamisad”.
2.muxli 68. ~Semosavlebisa da xarjebis aRricxvis meTodebi”:
amoRebuli iqnes me-3 nawili;
3. muxli 74. ~daricxvis meTodiT xarjebis gawevis momenti”:
am muxliT dadgenili normebis Seuferxeblad moqmedebis mizniT, ~mogebisgadasaxadis gamoangariSebisa da gadasaxadis gadaxdis wesis Sesaxeb”instruqciis #5 danarTidan (forma #03, danarTi ~a”) amoRebuli iqnessityva ~gadaxdili”;
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4. muxli 114. ~dRg-is CasaTvleli Tanxa biujetSi Sesatani TanxebisgansazRvrisas”:
am muxlis pirveli nawilis bolo winadadeba Seswordes Semdegnairad:~dRg-is CaTvlas eqvemdebareba saqarTvelos biujetSi gadasaxdeladsaqonlis (samuSaos, momsaxurebis) momwodeblisaTvis gadaxdili dRg-isTanxa”.
5.muxli 240. ~gadasaxadis zedmetad gadaxdili Tanxis dabruneba”:
gamkacrdes pasuxismgebloba am muxliT dadgenili normebisSeusruleblobisaTvis yovelgvari garemoebis gaTvaliswinebis gareSe.
6.muxli 254. ~jarimebi gadasaxadebis SemcirebisaTvis”:
aRdges am muxlis me-4 nawili adrindeli redaqciiT: ~am muxliTgaTvaliswinebuli jarima ar gamoiyeneba Sesabamisi organoebis miermicemuli araswori werilobiTi miTiTebebis Sedegad gadasaxadis TanxisSemcirebisas.”
7.muxli 273. ~gardamavali debulebebi:
amoRebuli unda iqnes mocemuli muxlis me-3 nawili.
8.sagadasaxado kodeqsi da qveyanaSi moqmedi sxva sakanonmdeblo Tunormatiuli aqtebi ar unda ewinaaRmdegebodes erTmaneTs.
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danarTi
saqarTvelos eleqtrosadgurebi 2002 w.
# dasaxeleba dadgmuli simZlavre, mvt sakuTrebis forma
ZiriTadi eleqtrosadgurebi: I. Tbosadgurebi: 1 `ei-i-es~ mtkvari 600 privatizebuli 2 Tbilsresi 840 3 Teci 18 4 tyvarCeli sresi 200 umoqmedo sul Tesebi 1658 II. ZiriTadi hesebi 1 engurhesi 1300 2 vardnilhesis kaskadi 340 3 varcixehesis kaskadi 184 4 gumaThesis kaskadi 66,8 5 lajanurhesi 112 6 rionhesi 48 7 tyibulhesi 80 8 Saorhesi 38,4 9 Jinvalhesi 130 10 xramhesi I 112,8 privatizebuli 11 xramhesi II 110 privatizebuli 12 zahesi 36,8 13 awhesi 16 14 orTaWalhesi 18 sul ZiriTadi hesebi 2592,8 sul ZiriTadi el.sadgurebi 4250,8 mcire hesebi 1 abhesi 1,75 privatizebuli 2 alazanhesi 4,4 privatizebuli 3 bJuJahesi 12,24 privatizebuli 4 daSbaShesi 1,26 privatizebuli 5 dmanishesi 0,4 privatizebuli 6 TeTrixevhesi 13,6 privatizebuli 7 igoeThesi 1,8 privatizebuli 8 kabalhesi 1,5 privatizebuli 9 kaxareThesi 2,1 privatizebuli 10 martyofhesi 3,9 privatizebuli 11 misaqcielhesi 2,7 privatizebuli 12 orbelihesi 0,44 privatizebuli 13 riceulahesi 6 privatizebuli 14 sacxenisihesi 14 privatizebuli 15 sionhesi 9 privatizebuli 16 tirifonhesi 3 privatizebuli 17 CiTaxevhesi 21 privatizebuli
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18 Cxorowyuhesi 5,5 privatizebuli 19 xerTvishesi 0,3 privatizebuli 20 aWihesi 1,025 21 kexvihesi 0,98 22 kinkiSahesi 0,74 23 maWaxelahesi 1,43 24 RoreSahesi 0,05 25 yazbegihesi 0,3 26 Satilhesi 0,5 27 arxotihesi 0,5 28 soxumihesi 18 29 inwobahesi I 0,5 privatizebuli 30 inwobahesi II 1 privatizebuli 31 sanaliahesi 4 32 kurzuhesi 0,16 33 suramulahesi 0,1 34 ss `qinZmarauli~ Calahesi 1,5 privatizebuli 35 mejvrisxevihesi 0,32 36 xadoris minihesi 0,76 privatizebuli 37 rusTavihesi 1 sul mcire hesebi 137,29 sul generacia 4388,09
mcire hesebi, romelTa mdgomareobis Sesaxeb generacias informacia ar gaaCnia
1 squrihesi 0,92 privatizebuli 2 sulorihesi 0,62 privatizebuli 3 zvareThesi 0,22 privatizebuli 4 aJarahesi 0,17 5 baRnarihesi 1,6 6 besleTihesi 0,37 7 gagrahesi 0,8 8 riwahesi 0,984 9 fsouhesi 0,5 10 jirxvahesi 2,1 11 durifSihesi 1,6 12 mestia 0,1 13 kala 0,084 14 beCo 0,084 15 barisaxohesi 0,032 16 maSaverahesi 0,9 17 Zamahesi da arbohesi 18 meqvenahesi 0,66 19 ind. mewarme TaraSvili 0,28 20 xidisTavihesi 0,4 21 borjomihesi 0,18 22 snohesi
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gamoyenebuli literatura:
1. saqarTvelos sagadasaxado kodeqsi, 13 ivnisi, 1997 weli, saqarTvelosparlamenti, kanoni #768, eleqtronuli versia - ~kodeqsi 2001”;
2. saqarTvelos kanoni ~energetikis Sesaxeb”, 22 seqtemberi, 1994 w., parlamenti,kanoni #559;
3. saqarTvelos energetikis reabilitaciisaTvis saxelmwifoebrivi xelSewyobiszogierTi RonisZiebis Taobaze, 12 noemberi, 1996 w., parlamenti, kanoni #481;
4. saqarTvelos kanoni ~eleqtroenergetikisa da bunebrivi gazis Sesaxeb”,27 ivnisi, 1997 w., parlamenti, kanoni #816;
5. saqarTvelos kanoni ~damoukidebeli erovnuli maregulirebeli organoebisSesaxeb”, 13 seqtemberi, 2002 w., parlamenti, kanoni #1666;
6. saqarTvelos kanoni ~buRaltruli aRricxvisa da angariSgebis regulirebisSesaxeb”, 1999 w., 5 Tebervali, #1796;
7. saqarTvelos kanoni ~samewarmeo saqmianobis kontrolis Sesaxeb”, 2001 w.,8 ivnisi, #921;
8. saqarTvelos sisxlis samarTlis saproceso kodeqsi, 1998 w., 20 Tebervali,#1251;
9. saTbob-energetikis seqtorSi arsebuli mdgomareobis radikaluri gaumjo-besebis damatebiT RonisZiebaTa Sesaxeb, saqarTvelos prezidenti, gankarguleba#1607, 26 dekemberi, 2002 w.;
10. ~eleqtroenergiis bazris mxardamWeri proeqtis momsaxure organizaciis”Seqmnis Sesaxeb, saqarTvelos saTbob-energetikis saministros brZaneba #51, 31oqtomberi, 2001 w.;
11. r. gociriZe, o. kandelaki, gavleniani jgufebi da korufcia, saqarTveloserovnuli usafrTxoebis muqara, Tbilisi, 2001 w.
12. saqarTvelos parlamentis sabiujeto ofisi, ra unda vicodeT saqarTvelossaxelmwifo biujetis Sesaxeb, Tbilisi, 2002 w.;
13. saqarTvelos parlamentis sabiujeto ofisi, moxseneba saqarTvelos 2002wlis saxelmwifo biujetis Sesrulebis Sesaxeb, Tbilisi, 2003 w.;
14. saqarTvelos erovnuli antikorufciuli programis ZiriTadi mimarTulebebi,proeqti, Tbilisi, 2000 w.;
15. d. ComaxiZe, saqarTvelos energetikuli potencialis gamoyenebis ekonomikur-ekologiuri problemebi, Tbilisi, 2002 w.;
16. e. erisTavi, d. ComaxiZe, p. cincaZe, energetikis regulirebis safuZvlebi, wigniI, Tbilisi, 2000 w.;
17. e. erisTavi, d. ComaxiZe, p. cincaZe, energetikis regulirebis safuZvlebi, wigniII, Tbilisi, 2001 w.;
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18. d. ComaxiZe, ekonomikuri leqsikoni ekonomikaSi, Tbilisi, 2002 w.;
19. saerTaSoriso Tanamegobroba da saqarTvelo 1992-2002, daxmarebis mimoxilva,Tbilisi, 2002 w.;
20. sesb-is 2002 wlis angariSi (GWEM 2002 Annual Report);
21. sesb-is 2003-2004 wlebis samoqmedo gegma (GWEM 2003-2004 Business Plan);
22. ss ~saqarTvelos gaerTianebuli sadistribucio energokompaniis” 2002 wlisfinansuri angariSgeba;
23. saqarTvelos sagadasaxado kodeqsi, proeqti, momzadebuli avtorTa jgufismier n. orvelaSvilis xelmZRvanelobiT, Tbilisi, 2002 w.;
24. k. SevardnaZe, r. CeCelaSvili, v. CoCeli, n. xaduri, sagadasaxado korufciispapavas indeqsebi, (PAPAVA INDEXES OF TAX CORRUPTION), Tbilisi, 2000 w.
korufcia eleqtroenergetikissferoSi (kontrolis palatis
masalebis mixedviT)
natalia ivanova
warmodgenili naSromi eZRvneba qveynis eleqtroenergetikis dargSi korufciissaWirboroto problemas. aRniSnul dargSi mimdinare saorganizacio – ekonomikuri‘eqsperimentebi~, dasavleT evropis qveynebisa da aSS-is mier misi finansuri dateqnikuri gajansaRebisaTvis gamoyofili kreditebi da grantebi kvlavindeburadnaklebadefeqturia. kvlevis uSualo amocanad avtors miaCnia kriminogenurifaqtorebis gansazRvra. is gamoyofs im zogad, specialur da individualurmizezebs, romlebmac ganapirobes korufciis maRali done. problemis Seswavlisadmisistemuri midgomis aucileblobasTan erTad avtori Tvlis, rom saWiroa sisxlis-samarTlebrivi kanonmdeblobis srulyofa saqarTvelos sisxlis samarTliskodeqsSi Sesabamisi cvlilebebisa da damatebebis SetaniT
recenzenti:
giorgi Rlontiiuridiul mecnierebaTa kandidatidocenti
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Sesavali
eleqtroenergetikis dargi nebismieri saxelmwifos, maT Soris, saqarT-velos ekonomikis RerZs warmoadgens. swored amitom saqarTveloSi eleqtro-energetikis axali simZlavreebis mSeneblobisa da mwyobrSi Seyvanis mizniTmiRebuli iqna praqtikuli zomebi. sakmarisia aRvniSnoT, rom mxolod omisSemdgom wlebSi (1940–50-iani wlebi) aSenda lajanuris, gumaTis, xram_II-is,varcixis, Saoris, rionis hesebi, Tbilsresi, 1980 wels mwyobrSi Cadgaengurhesis mexuTe agregati. miuxedavad amisa, qveyanaSi eleqtroenergiismoxmarebis wliuri maCvenebeli 30%-iT aRemateboda gamomuSavebismaCvenebels. am gansxvavebis dafarva xdeboda imis xarjze, rom saqarTvelosyvela hidro da Tbosadguri erTiandeboda amierkavkasiis erTianenergosistemaSi da mierTebuli iyo yofili ssrk-is evropuli nawiliserTian energosistemasTan. statistikuri monacemebiT, saqarTveloSieleqtroenergiis jamuri gamomuSaveba 1986 wels Seadgenda 14,6 miliardkvt/sT1 , rac uzrunvelyofda qveynis mosaxleobas da ekonomikis obieqtebisstabilur funqcionirebas. me-20 saukunis 90-iani wlebis dasawyisSi ssrk-is daSlasa da ekonomikuri kavSirebis gawyvetasTan erTad qveyana aRmoCndaRrma eleqtroenergetikul krizisSi sadgurebze usasrulo avariebiT, denissixSiris dauSvebeli (45 hercs qvemoT) dacemiT, energomatareblebze (benzinze,navTze, bunebriv airsa da sxv.) fasebis zrdiT msoflio fasebamde qveynismosaxleobis yvelaze dabali gadaxdisunarianobis pirobebSi. amgaremoebebma ganapiroba eleqtroenergetikaSi farTomasStabiani reformisganxorcielebis aucilebloba. xelisuflebis umaRlesi saxelmwifoorganoebisTvis aSkara gaxda, rom Tu iseTi bunebrivi monopolia, rogoriceleqtroenergetikaa, romelSic dasaqmebuli iyo 30 aTas adamianze meti,gamyarebuli iqneba saxelmwifo monopoliiT, es mkveTrad SezRudavskonkurencias, dargis ganviTarebas da kidev ufro Seamcirebs sistemisefeqturobas.
ukve 10 welia, xorcieldeba dargis saorganizacio-ekonomikuri ~eqsperimen-tebi~, maT Soris:
1. 1993-94 ww. adgilobrivi investorebisaTvis 21 mcire hesis miyidva,romelTa saerTo simZlavre Seadgenda 100 megavats. investorebiimedovnebdnen aRdgeniTi samuSaoebis Catarebas eleqtroenergiis gayidvidanmiRebuli Semosavlebis xarjze, Tumca eleqtroenergiis safasurisgadauxdelobis gamo maT ver SeZles Tundac minimaluri xarjebis dafarva.
2. saqarTvelos prezidentis 1996 wlis brZanebulebis ~eleqtro-energetikuli seqtoris restruqturizaciis Sesaxeb~ Sesabamisad, verti-kalurad integrirebuli saqenergos sistema daiyo sam finansuraddamoukidebel struqturad:
§ saqenergogeneracia eleqtroenergiis gamomuSavebis funqciebiT;
§ saqenergo dispetCerizaciisa da realizaciis funqciebiT;
§ gamanawilebeli qselebi 1997 wels gadaeca xelisuflebis adgilobrivorganoebs da SemdgomSi gardaiqmna 66 saxelmwifo saaqcio sazogadoebad,romelic eleqtroenergias Rebulobda saxelmwifo maRali Zabvis eleqtro-gadamcemi xazebisa da 21 ZiriTadi qvesadguris meSveobiT. mogvianebiT1 Ñîâåòñêèé ýíöèêëîïåäè÷åñêèé ñëîâàðü, Ì., 1990 ã. ñ. 348.
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aRniSnuli saaqcio sazogadoebebi teritoriuli principiT gaerTianda 11energokompaniad (~Telasis~ garda, Tbilisi): qvemo qarTli, Sida qarTli,mcxeTa-mTianeTi, samcxe-javaxeTi, imereTi, samegrelo, guria, raWa, aWara, kaxeTida rusTavi.
2001 wlis 15 noembris saqarTvelos prezidentis #1168 gankargulebissafuZvelze zemoaRniSnuli TerTmeti kompaniidan Svidi gaerTianda saaqciosazogadoeba ~gaerTianebul sadistribucio kompania~-Si, romlis aqciebis100%-s flobs saxelmwifo da romelsac xelmZRvanelobs sameTvalyureosabWo 3 wevris SemadgenlobiT. am kompaniis mizania, eleqtroenergiiTuzrunvelyos 1,1 milioni momxmarebeli (afxazeTisa da samxreT oseTisgarda). amrigad, dResdReobiT qveynis eleqtroenergetikis gamanawilebelseqtorSi aRniSnuli saaqcio sazogadoebis garda funqcionirebs kidev 4distributori: relasi (rusTavi), aWara (aWaris avtonomiuri respublika),kaxeTi (aerTianebs kaxeTis zonis ramdenime raions) da 2003 wlis agvistomdearsebuli ~ei-i-es Telasi~ (Tbilisi), romelic mieyida rusul ~raoess~ daemsaxureboda 340 aTasze met momxmarebels.
3. 1997 wels mudmivmoqmedi damoukidebeli eleqtroenergetikis maregu-lirebeli saxelmwifo komisiis (SemdgomSi ~semeki~) Seqmna, romlis ZiriTadifunqciebi mdgomareobs licenzirebis pirobebis momzadebaSi, licenziebisgacemasa da maT Sesrulebaze kontrolis ganxorcielebaSi; eleqtroenergiaze,bunebriv airze sabiTumo da sacalo fasebis dadgenaSi da sxv.
4. 1999 wels saqarTvelos ~eleqtroenergiis sabiTumo bazris~ struq-turis Seqmna, romelsac unda moexdina mTeli gamomuSavebuli da qveynisfarglebs gareT Sesyiduli eleqtroenergiis akumulireba; uzrunveleyomoxmarebuli eleqtroenergiis safasuris drouli da sruli gadaxda,agreTve zogierTi sxva funqcia.
zogierTi eqspertis azriT, gamanawilebeli qselebis pirveladi dayofaar iyo marTebuli, radganac Catarebulma restruqturizaciam xeli arSeuwyo erTiani saxelmwifo energetikuli da ekonomikuri politikisgatarebas, man gazarda korufciisa da momxmareblisagan amoRebuli fuladisaxsrebis miTvisebis masStabebi, xeli Seuwyo xelisuflebis adgilobriviorganoebis mier am saxsrebis aramiznobriv gamoyenebas2 . sxva avtorTaazriT, es procesi ueWvelad dadebiTi iyo, Tumca negatiur mxares isinixedaven zemoaRniSnuli seqtorebidan TiToeulis swrafvaSi, rac SeiZlebameti saxsrebi moizidon TavianTi struqturebisaTvis, xandaxan dargisinteresebis sazianodac3 .
Tu Rrmad ar CavwvdebiT saqarTvelos eleqtroenergetikis privatizaciisada restruqturizaciis sakiTxSi specialistTa argumentebs, SeiZlebamovaxdinoT mxolod imis konstatacia, rom eleqtroenergiis deficitisproblema, gansakuTrebiT Semodgoma-zamTris periodSi dRemde saWirborotosakiTxad rCeba.
msoflios sxvadasxva qveynebma, upirveles yovlisa, dasavleT evropisekonomikurad ganviTarebulma saxelmwifoebma da amerikis SeerTebulmaStatebma, gaiTvaliswines saqarTvelos eleqtroenergetikaSi arsebulikritikuli mdgomareoba Catarebuli privatizaciisa da restruqturizaciis2 Íåêîòîðûå âîïðîñû î ïðèâàòèçàöèè ýëåêòðîýíåðãåòè÷åñêèõ îáúåêòîâ â Ãðóçèè. www. erranet. org-Georgia Tsintsadze. Privatization 19993 ix. Òðóäû Äèäåáóëèäçå À., Òàðõàí-Ìîóðàâè Ã.
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yvela etapze, isini axorcielebdnen da kvlavac axorcieleben praqtikulRonisZiebebs dargis finansuri gajansaRebisaTvis kreditebis, grantebisada a.S. gamoyofis gziT. deputat d. giorxeliZis monacemebiT, 1994-2002 ww.ucxouri daxmarebis moculobam 295 milioni aSS dolari Seadgina, saidanacpirdapiri daniSnulebiT gamoyenebuli iqna mxolod 131 milioni4 . jerkidev 1999 wlis dekemberSi savaluto fondis misia saqarTveloSi amasxsnida marTvis xarisxiTa da korufciiT; imiT, rom xelisuflebam verSeZlo saTbob-energetikis da finansur seqtorebSi, spirtisa da sigaretisdargSi arsebuli myari dajgufebebisagan distancireba5 .
mwvave diskusiebma parlamentSi, masobrivi informaciis saSualebebSieleqtroenergiis gamomuSavebis, Sesyidvisa da miwodebisas arsebuliaRmaSfoTebeli darRvevis faqtebis kritikulma gaSuqebam ganapirobamocemuli problemis ufro Rrmad Seswavlis aucilebloba kriminologiuriTvalsazrisiT, anu yvelaze gavrcelebuli mizezebisa da pirobebis Seswavla,ramac ganapiroba mocemul dargSi Tanamdebobis borotad gamoyenebis,angarebisa da datacebis faqtebi.
kvlevis meTodika
dargis socialuri movlenebis kvlevis specifikuroba isaa, rom saqarT-veloSi es cneba gaCnda me-20 saukunis 90-iani wlebis dasawyisSi saxelmwifoqonebis privatizaciis procesebis dawyebasTan erTad, ganviTarda saxelmwifoqonebis datacebisa da miTvisebis danaSaulebrivi saqmianobis organizebuliformebi. am formebs axlda meqrTameoba, samsaxurebrivi uflebamosilebisborotad gamoyeneba, gamoZalva da angarebiTi qmedebebi, rac xasiaTdebaerTi cnebiT – korufciiT, romlis definicia dRemde ar arsebobs qveyniskanonmdeblobaSi. eleqtroenergetikis dargSi korufciaze saubrisasvixelmZRvaneleT debulebebiT, romlebic Camoyalibebulia gaeroskonvenciaSi transnacionaluri organizebuli damnaSaveobis winaaRmdeg(miRebuli iqna 2000 wlis dekemberSi)6 .
kvlevis uSualo amocanas warmoadgenda eleqtroenergetikis dargSikriminogenuri faqtorebis gamovlena da maTgan arsebiTis gamoyofa:korufciuli qmedebis (umoqmedobis) Cadenaze zegavlenas axdens mravalifaqtori, Tumca yvela maTgani erTnairi intensivobiT rodi gamoirCeva.aranakleb mniSvnelovan amocanas warmoadgenda rekomendaciebis SemuSavebaeleqtroenergetikis dargSi arsebul sisxlis-samarTlebriv danaSaulTaTavidan acilebisa da maTTan brZolis mizniT.
sawyis etapze kriminologiuri informaciis Segrovebis mTavariinstrumenti gaxda saqarTvelos kontrolis palatis oficialuridokumentebisa da eleqtroenergetikis sferoSi samarTaldarRvevebsa dadanaSaulobebze Sss-sa da prokuraturaSi arsebuli sisxlis samarTlissaqmeTa masalebis SerCeva, Seswavla da analizi. kerZod, SevarCieT 22 sisxlissamarTlis saqme, romlebic aRiZra 1996-2002 ww. eleqtroenergetikis sferoSiCadenil korufciuli qmedebebis faqtebze da ris Semdegac navaraudeviiyo: saqarTvelos sisxlis samarTlis kodeqsis im muxlebis sistematizacia,
4 gazeTi ~kviris qronika~, 2002, 4-10 noemberi, gv. 3.5 Îöåíêà ïðîãðàììû ESAF îò 11 äåêàáðÿ 1999 ã., ïóíêò 21.6 Äîêóìåíòû ÎÎÍ À/RES/55/25
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romlis safuZvelze pirebi micemuli iyvnen sisxlis samarTlis pasuxis-gebaSi an msjavrdebuli iqnen; maT mimarT sisxlissamarTlebrivi zemoqme-debis (sasjelis saxeebis, vadebisa da a.S.) zomebis dadgena; msjavrdebuliTanamdebobis da araTanamdebobis pirTa kategoriebis dadgena maTi demogra-fiuli monacemebiT da a.S. samwuxarod, dagegmilis ganxorcieleba obieqturimizezebis gamo bolomde ver moxerxda. garkveulwilad amis mizezia rogorczemoaRniSnul sisxlis samarTlis saqmeebze arasakmarisi xelmisawvdomoba,ise gamoZiebis mxridan survilis arqona, daamyaros iseTi kontaqtebi, romlisdrosac isini ixelmZRvaneleben sisxlis samarTlis saproceso moTxovnebiTwinaswari gamoZiebis saidumloebis Senaxvis Sesaxeb.
amasTan dakavSirebiT ZiriTadi aqcenti gakeTda saqarTvelos kontrolispalatis mier 1996-2002 ww. Catarebuli eleqtroenergetikis dargis obieqtebisSemowmebis masalebis, agreTve kontrolis palatisa da generaluriprokuraturis urTierTTanamSromlobis komisiis masalebis SerCevaze,Seswavlasa da analizze. garda amisa, problemis aqtualobis gaTvalis-winebiT, naSromSi gamoyenebuli iqna bolo oTxi wlis masobrivi informaciissaSualebebsa da internetSi arsebuli metnaklebad obieqturi informacia.
Tanamdebobis borotad gamoyeneba, angarebisa dadatacebis xelSemwyobi mizezebi da pirobebi
eleqtroenergetikis sferoSi
mizezebisa da pirobebis kriminologiur cnebaze saubrisas rogorcmTlianobaSi damnaSaveobis Sesaxeb, ise mis calkeul gamovlinebebze, vixel-mZRvaneleT determinaciisa da mizezobriobis filosofiuri TeoriiT, mizez-Sedegobrivi urTierTobis dadgenili kanonzomierebebiT. kriminologiisTeoriaSi moqmedebis donis mixedviT ganasxvaveben Semdeg mizezebsa dapirobebs: a) damnaSaveoba mTlianobaSi; b) danaSaulTa kategoriebi, jgufebi;g) calkeuli danaSaulobebi. saqarTvelos kontrolis palatis masalaTaSeswavlisas SevecadeT, gamogveyo sxvadasxva saxis mizezebi da pirobebi,romelmac xeli Seuwyo eleqtroenergetikis dargisTvis damaxasiaTebelcalkeul specifikur danaSaulTa Cadenas.
saqarTvelos kontrolis palatis monacemebiT, 1996-2002 ww. momzadda dasamarTaldamcav organoebs gadaegzavna eleqtroenergetikis dargisobieqtebis Semowmebis 65 masala maTSi danaSaulis niSnebis dadgenisa dasisxlissamarTlebriv pasuxisgebaSi im pirTa micemis mizniT, romlebicdamnaSaved iyvnen gamovlenil marTlsawinaaRmdego qmedebebSi. maTi umeteso-ba modis 2000 da 2002 ww. (Sesabamisad, 20 da 16 masala). sayuradReboa isfaqtic, rom 2000 wels kontrolis palatas maSinve daubrunda sami masala,rac Seadgens saerTo raodenobis 15%-s, orze Semdgom gamotanili iqnadadgenileba sisxlis samarTlis saqmis aRZvraze uaris Tqmis Sesaxeb, xolowinaswari gamoZiebis procesSi erT masalaze Sewyda sisxlis samarTlissaqme. amrigad, aRniSnul periodSi sasamarTlo msvlelobis perspeqtivahqonda sisxlis samarTlis 14 saqmes, romelzec 2003 wlis pirvelikvartlisaTvis sasamarTlos mier gamotanili iqna mxolod ori gamamtyu-nebeli ganaCeni da msjavrdebulad cnes 3 piri.
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sasamarTlo perspeqtivis TvalsazrisiT ufro Sedegiani aRmoCnda 2002wlis Semowmebis Sedegebi. zemoaRniSnuli 16 masalidan 14-ze aRiZra sisxlissamarTlis saqme, romelTagan erTi Sewyda winaswari gamoZiebis stadiaze.
sul, bolo Svidi wlis ganmavlobaSi kontrolis palatis miergamovlenili danaSaulobebis faqtebze aRiZra sisxlis samarTlis 44 saqme,romelTagan 2003 wlis pirveli kvartlisaTvis sasamarTloSi ganxiluliiqna 13 sisxlis samarTlis saqme da msjavrdebuli iqna 22 piri. statistikuriinformaciis analizisas yuradRebas iqcevs zaralisTvis anazRaurebulimizeruli Tanxebi, romelic ganxilul sisxlis samarTlis saqmeebSidafiqsirda mxolod 1996 da 1998 wlebSi7 . sxva wlebis Sesaxeb msgavsistatistikuri informacia ar arsebobs.
zemoaRniSnuli kontrolis palatis masalebis analizma gviCvena, romeleqtroenergetikis dargSi Tanamdebobis borotad gamoyenebis, angarebisada datacebis faqtebis simravles xeli Seuwyo saqarTveloSi arsebulmanegatiurma socialurma faqtorebma. maT Soris SeiZleba gamovyoT oriurTierTdakavSirebuli jgufi:
1) urTierTmoqmedi faqtorebis kompleqsi, romelic axasiaTebs sazo-gadoebis kriminalizaciis saerTo dones, e.i. mizezebi da pirobebi, romlebicTanabar zegavlenas axdens rogorc eleqtroenergetikis dargis Tanam-debobis pirebis, ise danarCeni moqalaqeebis qcevaze. maT Soris SeiZlebadavasaxeloT Semdegi: arasrulyofili sakanonmdeblo baza (rac gamoixatebaaucilebeli normatiuli aqtebis ararsebobaSi, arsebuli normebisaTvisdamaxasiaTebel xarvezebSi); saxalxo meurneobisa da saxelmwifo sakuTrebisrestruqturizaciisa da privatizaciis Catarebis dros daSvebuli Secdomebida cdomilebebi; samarTlebrivi nihilizmis gavrceleba sazogadoebaSi;organizaciul-korufciuli danaSaulis xvedriTi wilis zrda da sxv.
2) specifikuri faqtorebis kompleqsi, romelic uSualod axdens negatiurzegavlenas eleqtroenergetikis dargze. maT Soris gamovyofT Semdegs:
I. savaraudod araxelsayreli (wamgebiani) komerciuli garigebebis gaformeba;
II. urTierTCaTvlebis gavrceleba miwodebuli nedleulisa da moxmarebu-li eleqtroenergiis angariSsworebisas;
III.sasaqonlo-materialuri faseulobebis aRricxvisa da angariSgebissistemis moSla;
IV. finansuri disciplinis uxeSi darRvevis faqtebi;
V. valebis moTxovnis uflebis daTmoba mesame iuridiul pirTaTvis;
VI. saTbob-energetikis saministros mier misdami organizaciulad daqvem-debarebuli sameurneo subieqtebis saqminobis kontrolis praqtika;
VII. saTbob-energetikis saministros mier sagarantio werilebis gacemismankieri praqtika.
7 danarTi kontrolis palatisa da generaluri prokuraturis urTierTTanamSromlobis komisiis10. 04. 2003 w. informaciaze sisxlis samarTlebrivi reagirebis Sesaxeb energetikis sferosTandakavSirebuli kontrolis palatis 1996-2002 ww. Semowmebis masalebze.
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I. savaraudod araxelsayreli (wamgebiani) komerciuligarigebebis gaformeba
aRniSnuli garigebebis gaformebaze mowmobs 1997 wlis 11 Tebervalssaxelmwifo energokompania ~saqenergogeneracia~-s _ menarde (generaluridireqtori g. baduraSvili) da inglis uelsis ~kateko enerji limited~ -s_ klienti (generaluri menejeri centralur aziaSi n. yurbanovi) Soris~saqenergosTan~ (generaluri direqtori v. metreveli) SeTanxmebiT dadebulixelSekruleba #152, romlis mixedviTac klienti kisrulobda valdebulebas,~Tbilsresi~-saTvis miewodebina 247 milioni m3 airi (1000 m3 _ 65 amerikulidolari), ris sanacvlodac menardisagan (~saqenergogeneracia~) wlisganmavlobaSi miiRebda 840 mln. kvt/sT eleqtroenergias SeTanxmebuligrafikiT TurqeTis sazRvarze.
kontrolis palatis warmomadgenlebis mier Catarebuli gaTvlebiTdadginda, rom airis aRniSnuli raodenobidan SesaZlebeli iyo mxolod628,8 mln. kvt/sT eleqtroenergiis gamomuSaveba.
_ 1997 wlis 12 dekembris kontraqti #219 saxelmwifo kompania ~saq-energo~-s (generaluri direqtori e. CaCxiani), romelic moqmedebda saxelm-wifo kompania ~saqenergogeneracia~-sTan (generaluri direqtori g. badu-raSvili), ss8 ~Tbilsress~ (z. menabde) da kompania ~anglo oil korporeiSenltd~-sTan (l. pirveli) SeTanxmebiT, romlis mixedviTac am ukanasknelssaqarTvelosTvis unda miewodebina 182 mln. m 3 airi (1000 m 3 _ 65 amerikulidolari), sanacvlod ki ~Tbilsresi~-dan unda mieRo 700 mln. kvt/sTeleqtroenergia.
Semmowmeblebis mier Catarebuli gaTvlebiT dadginda, rom pirvel rigSiairis aRniSnuli raodenobis Rirebuleba im periodSi Seadgenda 11,83 mln.amerikul dolars, xolo misi gamoyenebiT gamomuSavebuli eleqtroenergiisRirebuleba _ 24,23 mln. dolars; meore mxriv, im dros “Tbilsress~ airisaRniSnuli raodenobidan SeeZlo mxolod 448,5 mln. kvt/sT eleqtroenergiisgamomuSaveba9 .
TviT xelSekrulebis Seswavlisas Zneli dasadgenia mxareebis mier aRebulivaldebulebebis Sesrulebis msvlelobis dadgena, magram masSi Camoyalibebulda ganmtkicebul pirobebSi SeimCneva mxareebis aSkarad araTanabarimdgomareobis negatiuri tendenciebi. kerZod, airi unda miwodebuliyo 1997-1998 ww. Semodgoma-zamTris periodSi dRe-RameSi 2,5 mln. m3 angariSiT, anusaerTo raodenobidan gamomdinare _ 182 mln. m3 _ es daaxloebiT 73 dRea,xolo eleqtroenergia _ 175 dRe-Ramis ganmavlobaSi (sul 700 mln. kvt/sT,dRe-RameSi 4 mln. kvt/sT).
aRsaniSnavia, rom Semodgoma-zamTris periodze saubrisas kontraqtis 2.2punqtSi TiTqos sxvaTa Soris dafiqsirebulia, rom TurqeTSi 700 mln. kvt/sT eleqtroenergiis miwodeba unda dawyebuliyo 1998 wlis 20 aprilidan,e.i. SeiZleba mxolod vivaraudoT, rom xelSekrulebaSi monawile mxareebisazriT, saqarTveloSi Semodgoma-zamTris periodi iwyeba aprilis bolos.
sayuradReboa kontraqtis meoTxe karis _ ~mxareebis pasuxismgebloba~ _
8 ss – SemdgomSi: saaqcio sazogadoeba9 dainteresebuli saministroebisa da uwyebebisadmi kontrolis palatis wardginebis proeqtisaTbob-energetikis sferos organizaciebis xelmZRvaneli pirebis saqmianobis dros gamovleniliuxeSi darRvevebis Sesaxeb, gv. 10-11
39
debulebebi. 4.1 punqtis mixedviT, saangariSo TveSi airis miuwodeblobisSemTxvevaSi ~anglo oil korporeiSen ltd~-s valdebulebebi Camoyali-bebulia mokled da gaurkvevlad: ~miRebuli iqnas aucilebeli zomebimiuwodebeli airis moculobis kompensaciisaTvis~.
sxva sakiTxia qarTuli mxaris dafiqsirebuli pasuxismgebloba mis mierkontraqtis pirobebis Seusruleblobis SemTxvevaSi, romelic Camoyali-bebulia oTx punqtad da sakmaod dawvrilebiT:
• Zabva unda iyos 220 kvt (± 10%); sixSire 50 herci (± 1,0%);
• vadebis darRvevisa da damtkicebuli grafikidan 10% odenobiseleqtroenergiis miuwodeblobis SemTxvevaSi _ jarima 2% odenobiT plussauravi saqarTvelos teritoriaze moqmedi saSualo sabiTumo tarifidangaangariSebiT;
• qarTuli mxaris mier kuTvnili eleqtroenergiis miwodebazedausabuTebeli uaris SemTxvevaSi igi ucxour mxares uxdis faqtobrivadmiRebuli da gadauxdeli airis Rirebulebas _ 65 dolari 1000 m3 airze dakompensacias misi saerTo Rirebulebis 5%-is odenobiT;
• qarTuli mxaris mier bunebrivi airis miRebaze dausabuTebeli uarisSemTxvevaSi ukanaskneli uxdis kompensacias miuRebeli airis Rirebulebis20%-is odenobiT _ 65 dolari 1000 m3 .
axla Znelia isaubro qarTuli mxaris motivebze, romelmac ar SeitanakontraqtSi analogiuri pirobebi airis miwodebisas, magram arsiTac dagaformebiTac is aSkarad wamgebiani iyo qarTuli mxarisaTvis. Sedegad,qarTulma mxarem kontraqtiT gaTvaliswinebuli valdebulebebis SesrulebaSeZlo daaxloebiT 43%-iT, 700 mln. kvt/sT eleqtroenergiidan TurqeTSiman SeZlo mxolod 322 kvt/sT-is gagzavna10 .
ra zomebs mimarTaven mxareebi aRniSnul situaciaSi? savaraudod,kontraqtis 6.6 punqtis Sesabamisad mis SeusruleblobasTan dakavSirebulsakamaTo sakiTxebs gadawyveten ~urTierTSeTanxmebis gziT~ neitralurimxaris saarbitraJo sasamarTloSi mimarTvis gareSe. SeiZleba vivaraudoT,rom axlovdeboda ~saqenergos~ saaqcio sazogadoebad gardaqmnis SesaZlodro da ~anglo-oil korporeiSen ltd~-s xelmZRvaneloba pirvelis valebisxarjze cdilobda, ~xelSi Caegdo~ misi rac SeiZleba meti aqtivebi. Cvenivaraudis irib dadasturebas warmoadgens 1998 wlis 21 agvistos generalurikontraqti #173/212, gaformebuli kompania ~anglo oil interneiSenel ltd~-sa da saxelmwifo kompania ~saqenergo~-s Soris, TurqeTSi erTi miliardikvt/sT eleqtroenergiis miwodebis Taobaze (wina kontraqtis mixedviT kidavalianeba Seadgenda 378 mln. kvt/sT).
aRsaniSnavia ramdenime damaxasiaTebeli momentic:
1. winamdebare kontraqtis Tanaxmad, ~anglo-oil korporeiSen ltd~gardaiqmneba ~anglo oil interneiSenel ltd~-d, magram kvlav l. pirvelisxelmZRvanelobiT. kontraqtis specialuri SeTanxmebis Tanaxmad (danarTi#3), qarTuli mxare adasturebs Tanxmobas imaze, rom yvela ufleba“saqenergos” “anglo-oil-korporeiSn ltd”-s mimarT arsebuli davalianebisTaobaze gadaeces “anglo-oil-intreneiSenel ltd”-s.
2. dgindeba tarifi erT kvt/sT 0,0345 amerikuli dolaris odenobiT, im
10 ix. kontraqti #219, 1997 wlis 12 dekemberi
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dros, rodesac saqarTveloSi igi Seadgens 0,0461 amerikul dolars erTkvt/sT, e.i., qarTuli mxare xelSekrulebis pirobebis Sesrulebisas kargavs11,6 mln. dolars.
3. kontraqtis legalizaciis aucilebel pirobas warmoadgenda saTbob-energetikis saministros mier sagarantio valdebulebebis gacema, rac,SemmowmebelTa azriT, aramarTlzomieri qmedeba iyo ukanasknelis mxridan.
4. kontraqtis 4.1 da 4.2 punqtebis Sesabamisad, qarTul mxares undauzrunveleyo yvela savaldebulo SeTanxmebis, licenziisa da sxvaaucilebeli dokumentis miReba, raTa ucxouri mxare energomatareblebismiwodebisas ar daqvemdebareboda saqarTvelos kanonmdeblobiT gaTvalis-winebul aranair gadasaxads (aqcizebi, sxva gadasaxadebi da mosakreb-lebi).
5. me-6 karis ~mxareebis pasuxismgebloba~ pirobebis mixedviT iseve, rogorc12. 12. 1997 w. pirvel xelSekrulebaSi #219, qarTuli mxare mkacr CarCoebSiaCasmuli. xolo kompania ~anglo oil interneiSenel ltd~-es mier Tavisivaldebulebebis Seusruleblobis an nawilobriv Sesrulebis SemTxvevaSi~ukanasknels Seumcirdeba Sesabamisi raodenobiT~ eleqtroenergiismiwodeba.
kompania ~anglo oil interneiSenel ltd~ sTavazobda 1998-1999 ww.Semodgoma-zamTris periodSi ~Tbilsresis~ normalur funqcionirebas,kerZod, gaTvaliswinebuli iyo:
I. miwodeba
• 90 aTasi tona sawvavi mazuTis;
• 250 mln. m3 bunebrivi airis;• 250 tona transformatoruli da sxva zeTebis.
II. energosistemaSi sareabilitacio da saremonto-aRdgeniTi samuSaoebiswarmoebisaTvis qarTuli mxarisTvis kreditis gamoyofa 3 mln. aSS dolarisodenobiT;
III.eleqtroenergiis eqsport-importze saqarTveloSi dadgenili gadasaxa-debisTvis kreditebis gamoyofa 1 mln. aSS dolaris odenobiT.
rac Seexeba kreditis gamoyofis sakiTxebs, isini ukve 1999 wlis 5 ianvridanaRar arsebobs. amis safuZvelia ~Tbilsres~-ze me-10 energoblokiseqspluataciaSi gaSveba da, Sesabamisad, bunebrivi airis miwodebis moculobisgazrdis aucilebloba. amitom ucxouri mxare iRebs valdebulebas, kreditiTgaTvaliswinebuli Tanxis _ 4 mln. dolaris sanacvlod partniors miawodos65 mln. m3 moculobis airi.
1998 wlis 21 agvistos #173/212 generaluri kontraqtis Sesrulebismsvlelobis dasturis Tanaxmad, romelsac mxareebma xeli moaweres 1999wlis 10 Tebervals, ucxourma mxarem am droisTvis Seasrula yvela nakisrivaldebuleba, ramac fulad ekvivalentSi Seadgina 7,5 mln. dolari, xoloqarTulma mxarem isini Seasrula daaxloebiT 36%-iT, ris Sedegadackontraqtis saerTo disbalansma ucxouri mxarisaTvis Seadgina daaxloebiT15 mln. dolari (aRniSnuli generaluri kontraqtis danarTi #6)11 .
11 generaluri kontraqti #173/212, 1998 wlis 21 agvistos angariSis danarTSi
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Tavisi arsiT ganxiluli sami xelSekruleba warmoadgens e.w. tolingisxelSekrulebas12 , Tumca pirdapir is miTiTebuli iyo mxolod ~katekoenerji limited~-Tan, sadac menarde (qarTuli mxare) valdebuli iyo,mieRo yvela SeTanxmeba, licenzia da uari eTqva im uflebebze, romlebicaucilebeli iyo imisaTvis, rom klienti gaeTavisuflebinaT nebismieriregularulad asakrebi gadasaxadebis, aqcizebis, mosakreblebisa da a.S.am xelSekrulebis Seusruleblobis SemTxvevaSi menardes klientisaTvisunda aenazRaurebina nebismieri zarali, romelic gamowveuli iqnebodasaqarTvelos kanonmdeblobiT gaTvaliswinebuli gadasaxadebis gadaux-delobiT.
aseTi praqtika arsebobs msoflioSi da mocemuli operaciebi ar undaexebodes qveynis Sida bazars, amitomac tolingis xelSekruleba gaTa-visuflebulia rigi gadasaxadebisa da baJisagan. amave dros, aseTi kontraq-tebis gaformebis motivis logikuri axsnis mcdelobam arc erTi da arcmeore mxridan ar mogvca aranairi pasuxi. zemoT vivaraudeT, rom axlov-deboda ~saqenergos~ saaqcio sazogadoebad gardaqmnis SesaZlo dro dajer ~anglo oil korporeiSen ltd~, xolo Semdeg ~anglo oil interneiSelltd~ (xelmZRvaneli kvlav l. pirveli) pirvelis valebis xarjze cdilobda,~xelSi Caegdo~ misi rac SeiZleba meti aqtivebi. meorec, pirvelad nedleulsada misi meSveobiT miRebul eleqtroenergias Soris ormag fasze metisxvaobis Sedegad, SesaZloa, ucxourma mxarem arc ki ganicada zarali,Tumca oficialurad igi dafiqsirebulia. sxva sakiTxia, Tu ra interesebsisaxavda qarTuli mxare tolingis ganxilul xelSekrulebaze xelmowerisas~Tbilsres~-ze mowyobilobis cveTisa da garemos dabinZurebis garda. eskiTxvac upasuxod rCeba. savaraudod, arc kontrolis palatis TanamSromlebsda, miT umetes, arc samarTaldamcavi organoebis warmomadgenlebs (Tuisini saerTod dainteresdnen am masalebiT) ar ucdiaT mocemuli sakiTxisRrmad Seswavla.
amave kategorias SeiZleba mivakuTvnoT faqti, rodesac 1996 wlis 10oqtombers ~saqenergo~-m ss ~WiaTurmanganumi~-dan da zestafonis feroSenad-nobTa qarxnidan miiRo oTxi fasiani qaRaldi – 2,4 mln. aSS dolarisRirebulebis martivi Tamasuqi miwodebuli eleqtroenergiis gadauxdelobissanacvlod. ~saqenergo~-sa da britanul firma ~konglomerat-holding ltd~-s Soris 1996 wlis 15 oqtombers dadebuli xelSekrulebis Tanaxmad, aRniSnulifasiani qaRaldebi gadaecema aRniSnul firmas, romelic iRebs valdebulebas,~saqenergo~-s miawodos 2000 tona silikomanganumi da 1000 tona saSualonax-Sirbadiani feromanganumi. imave dRes jer kidev mouwodebeli produqciamieyida holandiur firma ~fa-pet~-s 17%-iani fasdaklebiT. zemoaRniSnuligarigebis safuZvelze ~saqenergo~-m TiTqos miiRo 2 376 aTasi aSS dolarisRirebulebis 1999 tona silikomanganumi da 1 995 tona feromanganumi, romelzecdaricxuli iqna dRg13 475 aTasi aSS dolaris odenobiT, e.i. 2 851 aTasidolari. radganac xelSekrulebis mixedviT es produqcia gadaeca firma~fa–pet~-s 17%-iani fasdaklebiT da dRg-is gareSe, amdenad, SemmowmebelTaazriT, ~saqenergo~-m ganicada zarali 879 000 dolaris odenobiT.
12 xelSekruleba, romlis mixedviT ucxouri mxare afinansebs bunebrivi airis, mazuTisa dasxva energomatareblebis importsa da maT gadamuSavebas, ixdis sresis muSaobis Tanxebs daaris am nedleuliT gamomuSavebuli produqciis (eleqtroenergiis) mesakuTre, Áîëüøîéþðèäè÷åñêèé ñëîâàðü. Ì., 1997 ã. ñòð. 696 13 dRg – damatebuli Rirebulebis gadasaxadi;
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gamovlenil faqtebze saxelmwifo uSiSroebis saministros mier aRiZrasisxlis samarTlis saqme, magram misi Semdgomi msvleloba ucnobia.14
Cveni azriT, arakompetenturobam, zedapirulma midgomam dargis problemisgadawyvetisadmi sameurneo saqmianobis ganxorcielebisas, xelSekrulebebisgaformebisas, ekonomikurad dausabuTebeli gaTvlebis ganuxorcieleb-lobam ganapiroba 1997 wels saxelmwifo kompania ~saqenergo~-s xel-mZRvanelobis Secvlis aucilebloba (1997-98 ww. ~saqenergo~-s generaluridireqtori iyo e. CaCxiani), Tumca axali xelmZRvanelobis saqmianobisanalizma cxadyo, rom arc am ukanasknelTa mier iqna miRebuli qmediTizomebi adre gamovlenili darRvevebis aRmosafxvrelad da ekonomikuradwamgebiani xelSekrulebebis gaformebis mankieri praqtika grZeldeboda.ucnobia, kidev ramden xans iqneboda ase, rom ara kontrolis palatismier 2000 wels Sps 15 ~saqenergo 2000~-Si (yofili saxelmwifo kompania~saqenergo~) Catarebuli revizia, ris Sedegadac gamovlinda saxelmwifokompania ~saqenergo~-sa da ucxour kompania ~mezakom ltd~-s Sorisdadebuli mesame xelSekruleba.
imis gamo, rom aRniSnuli xelSekrulebis gamo saxelmwifo dazaralda6 500 000 lariT, 2000 wlis 12 seqtembers generaluri prokuraturis mier~saqenergo~-s generaluri direqtoris, e. CaCxianisa da amave kompaniissammarTvelos ufrosis, T. yifianis mimarT aRiZra sisxlis samarTlissaqme da 2001 wlis 30 ivniss aRniSnul pirTa mimarT pirveli instanciissasamarTlos mier gamotanili iqna gamamtyunebeli ganaCeni, anu e. CaCxiansmiesaja sami (saqarTvelos ss kodeqsis 332 muxlis ~samsaxurebriviuflebamosilebis borotad gamoyenebis~ maqsimaluri sanqcia), xolo T.yifians _ ori wliT Tavisuflebis aRkveTa. mocemuli ganaCeni gasaCivrdamsjavrdebulTa mier da meore instanciis sasamarTlom isini gaamarTla.meore instanciis sasamarTlos gadawyvetilebaze prokuraturis mierSetanili iqna protesti uzenaes sasamarTloSi misi gauqmebis Taobaze.mocemul saqmeze uzenaesi sasamarTlos saboloo gadawyvetileba CvenTvisjerjerobiT ucnobia.
II. urTierTCaTvlebis gavrceleba miwodebulinedleulisa da moxmarebuli eleqtroenergiisangariSsworebisas
mocemuli problemis Seswavlisas gavaanalizeT masalebi am sakiTxisirgvliv. kerZod, 1995-96 ww. ~saqenergo~-s werilebis safuZvelze moxmarebulieleqtroenergiis davalianebis dafarvis angariSSi ss ~qimkombinati~-danCamotvirTuli iyo 505 tona gvarjila, romelic TiTqos gadaziduli iyoqveynis sxvadasxva regionSi, maT Soris 313 tona – engurhesze.
mocemul dargSi elementaruli wesrigis damyarebis mizniT ~saqenergo~_s1996 wlis 31 maisis #104 brZanebiT aikrZala urTierTCaTvlebis Catarebispraqtika, magram ufro maRal mmarTvelobiT doneze es praqtika grZeldeboda.am mxriv sayuradReboa faqtebi, rodesac, magaliTad, 1998 wlis 13 agvistosqveynis saTbob-energetikis saministros finansuri monitoringis komisiisTavmjdomaris saxelze firma ~oga~-dan Semovida werili, sadac aRniSnuli
14 kontrolis palatis wardginebis aRniSnuli proeqti, gv. 3-515 Sps – SemdgomSi: SezRuduli pasuxismgeblobis sazogadoeba.
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iyo Semdegi: radganac ~saqenergo~-ze daricxulia kreditoruli davalianeba747 000 laris odenobiT, firma moiTxovs, rom daevalos rusTavismetalurgiul qarxanas, moxmarebuli eleqtroenergiis sanacvlod masgamouyos 250 000 laris produqcia.
dasaxelebuli komisia 1998 wlis 1 seqtembers ara marto akmayofilebsfirma ~oga~-s moTxovnebs, aramed avalebs ~saqenergo~-s sxva, mis mierSeTavazebul organizaciebTan urTierTCaTvlebis ganxorcielebas. igivekomisia 1998 wlis dekemberSi orjer iZleva Tanxmobas imereTisenergosabWosa da ss ~quTaisis avtoqarxana~-s Soris urTierTCaTvlebisganxorcielebaze ss ~Tbilsresi~-saTvis 237 000 laris produqciisdamzadebis gziT, agreTve ~engurhesi~-s TaRovani kaSxlis direqciisa damisi ijariT aRebuli organizaciebis mier biujetisaTvis 1,2 mln. larisodenobiT davalianebis dafarvis Taobaze. SemmowmebelTa azriT, aseTipraqtika qmnida fuladi saxsrebisa da sasaqonlo-materialuri faseulo-bebis datacebis realur pirobebs16 .
amis naTel dadasturebas warmoadgens agreTve 2003 wlis ivnisSi sa-qarTvelos ss kodeqsis 332 muxliT (samsaxurebrivi uflebamosilebisborotad gamoyeneba) gaTvaliswinebuli danaSaulis niSnebiT generaluriprokuraturis mier ~ei–i–es Telasis~ komerciuli direqtoris, g. gviCianismimarT aRZruli sisxlis samarTlis saqme. winaswari gamoZiebis procesSidadginda, rom 2001 wlis pirvel naxevarSi misi xelmZRvanelobiT aRniSnulkompaniasa da eleqtroenergiis momxmareblebs Soris Catarebuli urTierT-CaTvlebis gziT (zogierTi monacemiT, saqarTveloSi ruseTis samxedroobieqti) g. gviCianis mier miTvisebuli iqna 3 000 000-ze meti lari (prokura-turis warmomadgenelTa gancxadebiT 2 500 000 a.SS dolarze meti). aRsaniS-navia, rom Tbilisis vake-saburTalos raionuli sasamarTlos gadawyve-tilebiT g. gviCianis mimarT aRmkveTi RonisZiebis saxiT SerCeuli iqnapiradi Tavdeboba. logikurad SeiZleba vivaraudoT, rom es gakeTdaparlamentis ori deputatis meSveobiT. 2003 wlis 14 ivniss televiziiTgamosvlisas maT ganacxades, rom g. gviCians icnoben bavSvobidan da darwmu-nebulni arian, rom mas ar SeeZlo aseTi raodenobiT fuladi saxsrebismiTviseba17. ukanasknelis braleulobis an arabraleulobis Sesaxeb sakiTxiswinaswar gadawyvetamde davZenT, rom mocemuli faqti SeiZleba mowmobdesmxolod konstituciuri principis ~kanonisa da sasamarTlos winaSe moqa-laqeTa Tanasworobis~ praqtikul realizacias.
III. sasaqonlo-materialuri faseulobebis aRricxvisada angariSgebis sistemis moSla
ss ~Tbilsres~-Si sawvavze yovelwliurad ixarjeboda 50 mln. lari,magram, rogorc Semmowmeblebi Tvlian, dokumentebiT SeuZlebeli iyoenergomatareblebis miRebasa da xarjvaze Tvalyuris devneba ~Tboeleq-trosadgurze sawvavis aRricxvis wesis Sesaxeb~ (34. 09. 105-88)18 debulebismoTxovnebis Seusruleblobis gamo.
zemoT ganvixileT ~saqenergo~-sa da sameurneo subieqtebs – eleqtroener-
16 kontrolis palatis aRniSnuli wardginebis proeqti, gv. 6, 8, 2117 telearxi ~iberia~, 14. 06. 2003 w. axali ambebi 18 kontrolis palatis aRniSnuli wardginebis proeqti, gv. 14
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giis momxmareblebs Soris urTierTCaTvlebis, maT Soris ss ~qimkombinati~-dan gadatvirTvis sakiTxi. Semowmebisas aRmoCnda, rom aRniSnuli produqciisgadatvirTva xorcieldeboda yalbi mindobilobebiT. TviT mindobilobebi,romlebic TiTqosda ~saqenergo~-Si iyo gamowerili, daxuruli iyo ara~qimkombinati~-s an ~engurhesi~-s zednadebiT, aramed ukanasknel obieqtzegamowerili Semxvedri mindobilobebiT an gadazidvis dokumentebiT, rogorces iyo TerjolaSi – 190 tona gvarjilis miwodebisas. zednadebSi produq-ciis miRebis Sesaxeb ar arsebobda ~saqenergo~-s warmomadgenelTa xelmo-werebi, xolo TviT es produqcia ar iyo Setanili realizaciasa da CaTvlebSi.
Semowmebis masalebis kvlevisas aRniSnuli viTarebis axsna vcadeTsabazro urTierTobebis CamoyalibebiT da nedleulis, masalebis, mzaproduqciisa da fuladi saxsrebis aRricxva-angariSgebis ufro misaRebiformebis SerCeviT.
kontrolis palatis mier 2000-2002 ww. Catarebuli reviziis SedegebisSemdgomma analizma gviCvena, rom qveynis eleqtroenergetikis zogierTobieqtze ar iqna miRebuli arsebiTi zomebi mocemul sakiTxSi elemen-taruli wesrigis dasamyareblad. am mxriv gamoirCeva 2002 w. agvisto-seqtemberSi ~Cxorowyu hes~-ze gamovlenili faqtebi, sadac gamomuSavebulida miwodebuli eleqtroenergiis aRricxvisas sruli qaosia dafiqsirebuli.SemmowmebelTa gamoangariSebiT, sarevizio periodSi (2000 wlis ivlisi –2002 wlis ivlisi) eleqtrosadgurma gamoimuSava 1,1 mln. kvt/sT-iT metieleqtroenergia, vidre naCvenebi iyo saqarTvelos sabiTumo bazrisadmiwarmodgenil angariSgebaSi. eleqtrosadgurze saerTod ar moipovebagamomuSavebuli eleqtroenergiis mricxvelebi (fiderebi), ar xdebadaxarjuli wylis aRricxva19 .
analogiuri mdgomareoba gamovlinda 2002 wels ss ~raWis energo-kompaniis~ Semowmebisas, romelsac Sps ~riceula hes~-Tan 2001 wlis 26ivliss gaformebuli xelSekrulebis Tanaxmad, yovelwliurad unda mieRo12 mln. kvt/sT eleqtroenergia. dadgenilia, rom, faqtobrivad, 2001 wlisbolo sami Tvis ganmavlobaSi ss ~raWis energokompania~-s miewoda 5 535 154kvt/sT, Tumca Sps ~riceula hes~-is mier warmodgenil dokumentebSi mxolod1 100 000 kvt/sT-ia miTiTebuli20 .
IV. finansuri disciplinis uxeSi darRvevis faqtebi
arsebuli masalebis analizma gviCvena, rom aRniSnuli Tezisis realizaciawarmoadgenda konkretuli regionis finansuri mdgomareobis, sabiujetoSemosavlebis gegmis Sesrulebis, momxmarebelTa mier daxarjulieleqtroenergiis raodenobis miweris uxeS faqtebs da xelmZRvanelTamxridan dargis sameurneo subieqtebis interesTa sazianod Tanamdebobisborotad gamoyenebisa da angarebis qmediT berketebs.
am mxriv sayuradReboa 2000 wlis 18 noembers dasavleT saqarTvelosprokuraturis mier ~Cxorowyu hes~-is xelmZRvanelTa samsaxurebrivimdgomareobis borotad gamoyenebis faqtebze aRZruli sisxlis samarTlissaqmis masalebi.
winaswari da sasamarTlo gamoZiebis procesSi dadginda, rom ss ~Cxorowyuhes~-is yofili direqtori d. yaliCava Cxorowyus raionis xelmZRvanelobis 19 kontrolis palatis masalebi, saqme #01-1/1-2320 gazeTi ~saqarTvelos respublika~, 2003 w. 26 Tebervali, gv. 8
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miTiTebiTa da kategoriuli moTxovniT generaluri direqtors, e. CaCxians1998 wlis 19 ivniss da 1999 wlis 30 marts werilobiT sTxovs da aRwevssaaqcio sazogadoebis angariSebidan, TiTqosda sawarmoo saqmianobisprocesSi damatebuli Rirebulebis saxiT, pirvel SemTxvevaSi _ 20 872laris, xolo meore SemTxvevaSi _ 30 000 laris Camoweras da biujetSiCaricxvas. im dros, rodesac, erTi mxriv, saaqcio sazogadoebas ar gaaCniaaranairi davalianeba biujetis winaSe, xolo, meore mxriv, eleqtrosadgurismuSa-mosamsaxureebis mier miuRebeli 22 Tvis saxelfaso davalianebaSeadgenda 66 000 lars21 .
mocemuli faqtis gamo d. yaliCava micemuli iqna sisxlis samarTlispasuxisgebaSi da msjavrdebulad cnes.
axali direqtoris, d. yifianis mosvliT ss ~Cxorowyu hes~-is fuladisaxsrebis daculobis mxriv bevri araferi Secvlila. 2002 wlis agvisto-seqtemberSi kontrolis palatis mier mocemuli obieqtis 2000 wlisivlisidan 2002 wlis ivlisamde finansur-ekonomikuri saqmianobis SemowmebisSedegebma gviCvena, rom d. yifiani piradad Rebulobda sawarmos salaroSisaqveangariSo fulad saxsrebs, TiTqosda teqnikuri zeTebis, saTadarigonawilebisa da sxv. SesaZenad, magram dokumentacia maTi xarjvis SesaxebbuRalteriaSi ar iqna warmodgenili. kerZod, dadgenilia, rom mis mier amgziT miRebuli iqna 84. 900 lari, TiTqosda eleqtrosadgurisaTvis 22,2 t.odenobiT teqnikuri zeTebis SesaZenad. faqtobrivad, sabuRaltrodokumentebi misi SeZenis Sesaxeb ar arsebobs, xolo direqtoris moadgilismtkicebiT, am miznebisaTvis SeZenili iqna mxolod 3 650 litri teqnikurizeTi, amasTanave, mis SesaZenad sawarmos salarodan d. yifianma kvlavgamoitana 32 000 lari, ris Sedegadac eleqtrosadgurisaTvis teqnikurizeTebis SesaZenad gamoyofili Tanxa _ 73 250 lari (dRg-s gareSe)mikuTvnebuli iqna 2001 wlis xarjebs, xolo miRebuli Tanxis danarCeninawili, savaraudod, miTvisebuli iqna22 .
am faqts Zalian hgavs yvarlis raionis ss ~energetika~-s yofilidireqtoris, g. zubitaSvilis qmedebebi, romelmac 1996 wlis april-noemberSikontroliorebisagan miiRo maT mier akrefili fuladi saxsrebi (romelicraionis mosaxleobam gadaixada moxmarebuli eleqtroenergiisTvis) damiiTvisa 10 000-ze meti lari. aRniSnul faqtebze kaxeTis prokuraturamaRZra sisxlis samarTlis saqme da g. zubitaSvili msjavrdebuli iqna23 .amave kategorias SeiZleba mivakuTvnoT danaSaulebrivi jgufis qmedebebi,romelsac saTaveSi edga ~xaSurenergo~-s yofili direqtori n. kakiaSvili.aRiSnuli jgufis mimarT 1998 wlis 28 noembers xaSuris raionisprokuraturis mier aRiZra sisxlis samarTlis saqme.
winaswari gamoZiebisa da sasamarTlo ganxilvis procesSi dadginda, rominkasatorebis mier mosaxleobisagan akrefili moxmarebuli eleqtro-energiisaTvis gadaxdili Tanxa _ 13 081 lari miTvisebuli iqna n. kakia-Svilisa da molare T. qurdaZis mier, xolo aRniSnuli faqtis dafarvismizniT Sedga yalbi dokumentacia, romelTa safuZvelzec sawarmos mTavarmabuRalterma miTvisebuli fuladi saxsrebi aCvena SemosavalSi.
21 kontrolis palatisa da generaluri prokuraturis urTierTTanamSromlobis komisiisaRniSnuli informacia, gv. 6-722 kontrolis palatis masalebi, saqme #01-1/1-23, gv. 70 23 kontrolis palatisa da generaluri prokuraturis urTierTTanamSromlobis komisiisaRniSnuli informacia, gv. 12-13.
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danaSaulebrivi jgufi sami kacis SemadgenlobiT msjavrdebuli iqnasxvadasxva vadiT, pirobiT Tavisuflebis aRkveTiT, miyenebuli zaralisanazRaurebiT24 .
sainteresoa agreTve quTaisis energokompania ~qelasi~-s direqtoris, r.xarabaZis mimarT imereTis prokuraturis mier aRZruli sisxlis samarTlissaqme mis mier fuladi saxsrebis miTvisebis faqtze _ gamoZiebis versiiT,300 000 laris odenobiT.
aRniSnul Tanamdebobaze daniSvnamde r. xarabaZe muSaobda dasavleTsaqarTvelos energobazris direqtorad da imavdroulad warmoadgenda~gumaThesi~-s sameTvalyureo sabWos Tavmjdomares. dadgenilia, rom 2000-2001 ww. eleqtroenergiis momxmareblebi (ZiriTadad ekonomikis sawarmoseqtori) dasavleT saqarTvelos energobazars gadasaxads uxdidnenoficialuri finansuri dawesebulebis gverdis avliT, r. xarabaZis meSveobiT.es ukanaskneli ki, angariSgebis arsebuli praqtikis gaTvaliswinebiT,moxmarebuli eleqtroenergiis sanacvlod motanili fuladi saxsrebisnawils itacebda, xolo meore nawils agzavnida dasavleT saqarTvelosenergobazris buRalteriaSi.
aRsaniSnavia, rom imavdroulad r. xarabaZe warmoadgens danaSaulis Tana-monawiles, romelzec aRZrulia sisxlis samarTlis saqme, sadac, gamoZiebisversiiT, man monawileoba miiRo 450 000 amerikuli dolaris miTvisebaSi.2001 wels quTaisis vice-merma d. sanikiZem dagegma daba urekSi miwis nakveTisSeZena da r. xarabaZes SesTavaza sanatorium ~mTis brolis~ sami sarTulisSeZena 80 nomriT, razec r. xarabaZe pasuxs mogvianebiT Sehpirda. amis Semdeg~gumaThesi~-s sameTvalyureo sabWos Tavjdomaris postze yofnisas manucnob pirovnebas (savaraudod, sakuTar Tavs) SesTavaza ~gumaThesi~-is xarjzedaba urekSi aRniSnuli kapitaluri nagebobebis SeZena, razec zemoaRniSnulTanxaze Sedga xelSekruleba. amasTanave, TviT hesis saxelfaso davalianebaSeadgenda 14 Tves. miuxedavad amisa, es gakeTda, Tanac saxelfaso fondidan100 000 laris damatebiT, TiTqosda personalis TanxmobiT.
garkveulwilad sainteresoa sasamarTlos gadawyvetileba r. xarabaZismimarT winaswari aRkveTis RonisZiebis saxiT _ administraciuli patimrobaan saqarTvelos sssk-is 167-e muxlis Sesabamisad _ policiis zedamxed-velobaSi gadacema. Tavisi gadawyvetilebis motivaciisas sasamarTlomaRniSna, rom r. xarabaZem TiTqosda aRiara, rom 100 000 lari man daabrunada danarCeni nawili unda daabrunos d. sanikiZem25 .
sruliad sxva damokidebuleba SeimCneva prokuraturis qmedebebSi 1996w. aprilSi raWis eleqtroenergiis realizaciisa da transportirebisdawesebulebis mTavari buRaltris a. melaSvilisa da amave sawarmosekonomikuri samsaxuris ufrosis m. SarabaZis mimarT ssk-is 94 muxlis IInawilis niSnebiT (Zveli redaqciiT, dataceba) aRZrul sisxlis samarTlis#8696805 saqmeze. maT 1996 wlis ianvarSi saqarTvelos komerciuli bankis,~qarTuli banki~-s ambrolauris ganyofilebidan sawarmos muSakTaTvissaxelfaso Tanxis gasacemad miiRes 4 088 lari. aRniSnuli Tanxidan a.melaSvilma sakuTari miznebisaTvis aiRo 500 lari, romelic daabruna 5dRis Semdeg zemoaRniSnul organizaciis dokumentaciis reviziis dros.
24 kontrolis palatisa da generaluri prokuraturis urTierTTanamSromlobis komisiisaRniSnuli informacia, gv. 5-6.25 gazeTi ‘saqarTvelos respublika~, 2003 wlis 6 aprili, gv. 4radio ‚imedi~, 2003 wlis 14 aprili
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1996 wlis 10 ivliss sisxlis samarTlis saqme sabraldebo daskvniTigzavneba ambrolauris raionis sasamarTloSi, 1997 wlis 21 marts raionulisasamarTlo aRniSnul sisxlis samarTlis saqmes damatebiT gamoZiebaSiabrunebs im motiviT, rom braldebulTa qmedebebi ar Seicavs ssk-is 94-emuxlis II nawiliT gaTvaliswinebuli danaSaulis niSnebs. magram aqveunda gairkves: xom ar Seicavs maTi qmedebebi ssk-is 186-e muxliT (ZveliredaqciiT, samsaxurebrivi uflebamosilebis borotad gamoyeneba)gaTvaliswinebuli danaSaulis niSnebs?
1997 wlis 31 maiss raWa-leCxumisa da zemo svaneTis samxareo prokuraturismier mocemuli sisxlis samarTlis saqme Sewyda garemoebaTa Secvlisgamo. 3 welze meti xnis gasvlis Semdeg, anu 2000 wlis 9 ivliss mocemulisisxlis samarTlis saqme Seiswavleba generaluri prokuraturis mier,ris Sedegadac miiRes gadawyvetileba gansaxilveli sisxlis samarTlissaqmis Sewyvetis, samxareo prokuraturis mier gamotanili gadawyvetilebisgauqmebisa da winaswari gamoZiebis ganaxlebis Sesaxeb.
2000 wlis 25 agvistos aRniSnulma samxareo prokuraturam gamoitanadadgenileba ssk-is 186-e muxlis niSnebiT sisxlis samarTlis saqmis aRZvrazeuaris Tqmisa da 2000 wlis 31 agvistos ssk-is 94-e muxlis niSnebiT aRZrulisisxlis samarTlis saqmis Sewyvetis Sesaxeb.
2001 wlis ianvarSi es sisxlis samarTlis saqme kvlav Seiswavlebageneraluri prokuraturis warmomadgenelTa mier da samxareo prokuraturismier miRebuli gadawyvetileba kanonierad cnes.
amrigad, moqalaqeebi a. melaSvili da m. SarabiZe sam welze meti xnisganmavlobaSi (1997 wlis 21 martidan – 2000 wlis 31 agvistomde) oficialuradeWvmitanilni iyvnen Cadenil danaSaulSi26 .
SerCeul masalaTa analizma gviCvena, rom winamorbedTa kriminaluri~gamocdileba~ warmatebiT gamoiyeneba zogierTi xelmZRvanelis mier maTSemdgom praqtikul saqmianobaSi. am mxriv sayuradReboa 2000-2002 ww. rusTavisss ~relasi~-s xelmZRvanelobis saqmianoba, kerZod, kontrolis palatis mierdadginda, rom ss ~relasi~-s yofilma direqtorma i. kobiZem mTavarbuRalterTan da realizaciis samsaxuris ufrosTan SeTanxmebiT, 2000-2001 ww.Semodgoma-zamTris periodSi rusTavSi moxmarebuli eleqtroenergiisraodenobidan gamomdinare, ganaxorciela miwerebi, TiTqosda mosaxleobismier damatebiT moxmarebuli eleqtroenergiis 14 042 000 kvt/sT 1 170 100laris odenobiT. SeiZleba vivaraudoT, rom mocemuli faqti iqca dakavebuliTanamdebobidan generaluri direqtorisa da mTavari buRaltrisgaTavisuflebis sababad, radganac axlad arCeuli generaluri direqtori v.kobiaSvili da mTavari buRalteri v. TevdoraSvili ukve 2001 wlis zafxul-Semodgomis periodSi imave xerxiT axorcielebdnen 1 609 900 larisRirebulebis 19 233 900 kvt/sT eleqtroenergiis miweras.
SemmowmebelTa azriT, srulfasovani sabuRaltro dokumentaciis ararse-bobisa da moxmarebuli eleqtroenergiis aRricxvis uqonlobis gamo aRniS-nul periodSi Seiqmna eleqtroenergiis datacebisa da misi realizaciiTmiRebuli fuladi saxsrebis miTvisebis realuri pirobebi. es mosazrebamaT mier imiTaa dasabuTebuli, rom ss ~relasi~-s direqtoris, i. kobiZis, v.kobiaSvilis da mTavari buRaltrebis, m. bostaSvilisa da v. TevdoraSvilismier xelmoweril dokumentebSi dafiqsirebulia yalbi monacemebi, romlebic
26 kontrolis palatisa da generaluri prokuraturis urTierTTanamSromlobis komisiis 2003wlis 1 aprilis aRniSnuli informacia, gv. 9-10
48
konkretul abonentebze ar dasturdeba.jer generaluri direqtoris, i. kobiZis, xolo Semdeg v. kobiaSvilis
mier saaqcio sazogadoebis aseTma ~kompetenturma~ xelmZRvanelobam igiwamgebiani gaxada da mZime mdgomareobaSi Caayena rusTavis mosaxleoba.2002 wlis 23 oqtombers qvemo qarTlis prokuraturis mier eleqtroenergiismiweris gamovlenil faqtebze saqarTvelos ssk-is 220-e muxliT (komerciulorganizaciebSi uflebamosilebis borotad gamoyeneba) aRiZra sisxlissamarTlis saqme. mocemuli sisxlis samarTlis saqmis sasamarTlomsvleloba jerjerobiT ucnobia27 .
aRniSnulis garda, Cveni interesis sagans warmoadgens kontrolis palatismasalebi 1999 wlis seqtember-oqtomberSi ss ~Tbilsress~, yofil saxelmwifokompania ~saqenergogeneracia~-sa da Sps ~mera~-s Soris finansuri operaciis,ufro sworad ki, finansuri maqinaciis Sesaxeb.
generaluri prokuraturis sagamoZiebo nawilis monacemebiT, romliswarmoebaSic imyofeboda organizebuli danaSaulebrivi jgufis miermiTvisebis gziT didi odenobiT sabiujeto fuladi saxsrebis datacebisfaqtze aRZruli sisxlis samarTlis saqme, dadginda Semdegi: 1999 wlis 8seqtembers ss ~Tbilsresi~ kompania ~saqenergogeneracias~ (asli Sps ~meras~generalur direqtor a. xelaZes) werilobiT sTxovda, rom debitorulidavalianebis (daaxloebiT 2 mln. lari) Sps ~meras~ winaSe dafarvis mizniTsarealizaciod gamoeyo 80 mln. kvt/sT eleqtroenergia; imavdrouladSemcirdeboda kompania ~saqenergogeneraciis~ davalianeba ss ~Tbilsresi~-s mimarT.
1999 wlis oqtombris dasawyisSi saxelmwifo kompania ~saqenergogeneraciis~(generaluri direqtori g. baduraSvili) xelmZRvaneloba iwyebs ~daucxromel~saqmianobas ss ~Tbilsresi~-s winadadebis sarealizaciod:
I. 1999 wlis 1 oqtombers sawarmos buRalterias eZleva miTiTeba urTierT-CaTvlebis Catarebis Sesaxeb;
II. misive TxovniT, saxelmwifo energokomisiis mier dgindeba tarifieleqtroenergiis aRniSnuli raodenobis gaSvebaze, Tumca Sps ~meras~ argaaCnia amave komisiis mier gasacemi aucilebeli licenzia;
III. eleqtroenergiis gaSvebis zemoaRniSnuli moculoba TiTqosda Se-Tanxmebuli iqna sabiTumo bazarTan;
IV. 1999 wlis 5 oqtombers g. baduraSvili Sps ~merasadmi~ (asli ss~Tbilsress~) miweril werilSi acnobebs mas 80 mln. kvt/sT eleqtroenergiisgamoyofisa da misTvis realizaciis uflebis miniWebis Sesaxeb, Tumca esgaremoeba winaswar unda SeTanxmebuliyo sabiTumo bazarTan (Tanac esoficialurad registrirebuli da TiTqosda Sikrikis mier gagzavniliwerili aRmoCnda am kompaniis erT-erTi struqturuli qvedanayofiskancelariaSi).
riT dasrulda es ~aqtiuri~ saqmianoba? ~saqenergogeneraciis~ mTavaribuRaltris Cvenebebis mixedviT – arafriT, radganac am periodSi Sps~merasTan~ finansuri operaciebi ar ganxorcielebula. amasTan dakavSirebiTprokuraturam kontrolis palatis Semmowmeblebs dausva ori SekiTxva:
• monawileobda Tu ara Sps ~mera~ aRniSnul operaciaSi?
27 kontrolis palatisa da generaluri prokuraturis urTierTTanamSromlobis komisiisaRniSnuli informacia, gv. 4-5.
49
• ramdenad kanonieri iyo misi saqmianoba?migvaCnia, rom es iyo niadagis mosinjvis mcdeloba ufro mniSvnelovani
operaciebis win, radganac, SemmowmebelTa azriT saqarTvelosenergoseqtorSi transferis saxiT 2000 wlis mart-ivlisSi gamoyofiliiqna didi odenobiT fuladi saxsrebi, saidanac aramiznobrivad gaxarjulida datacebuli iqna 2 350 000 lari. dadgenilia, rom fuladi saxsrebisdataceba xdeboda diskontiTa da faqtoringuli operaciebis ganxor-cielebis gziT. praqtikulad, fuladi saxsrebis miTviseba xdeboda finansTasaministros (Sps ~mera~-s oficialuri Txovnis safuZvelze, romelicmoqmedebda xelSekrulebis Tanaxmad sabiTumo bazridan masa da
Sps ~engurhess~ Soris debitoruli davalianebis amoRebis Taobaze)saxazino samsaxuridan ss ~saqarTvelos safosto bankis~ msxvil meanabreTaangariSebze maTi gadaricxvis gziT. SemdgomSi msxvili meanabreebi aRniSnulkomerciul bankSi yalbi dokumentebis gziT gadaricxavdnen Semosul fuladsaxsrebs Sps ~mera~-s angariSze.
am mxriv aRsaniSnavia, rom saxelSekrulebo urTierTobas Sps ~engurhessa~da Sps ~mera~-s Soris ganixilavda saqarTvelos saTbob-energetikissaministro da kavSiri (asociacia) ~eleqtroenergiis sabiTumo bazari~,romelTac, SemmowmebelTa azriT, faqtobrivad Seuwyves xeli Sps ~mera~-ssasargeblod sabiujeto fuladi saxsrebis ~gadaqaCvas~.
gansaxilveli safinanso operaciebis ganxorcielebis procesSigamovlinda uxeSi darRvevebi masSi monawile yvela mxaris mier, romelicmdgomareobda SemdegSi:
I. finansTa saministros saxazino samsaxuris warmomadgenelTa mxridan:
a) sabiujeto sistemisa da sabiujeto uflebamosilebis Sesaxeb kanonisme-10 muxlis darRveva, rac iTvaliswinebs, rom yvela sabiujeto saxsrebisxarjva unda aisaxos erovnul bankSi gaxsnil angariSze;
b) arsebuli debulebis darRveva mowodebul eleqtroenergiaze fuladisaxsrebis gadaricxvis uflebamosilebis Sesaxeb mxolod eleqtrobazrisgamyidvelTa sabanko angariSze.
II. Sps ~engurhess~ saqarTvelos energetikuli komisiis mier 2000 wlis 14Tebervals damtkicebuli sabazro wesebis Sesaxeb debulebis Sesabamisad,ar hqonda Sps ~mera~-sTan xelSekrulebis gaformebis ufleba sabiTumobazridan debitoruli davalianebis amoRebis Taobaze, radganac amukanasknels ar hqonda eleqtroenergiasTan dakavSirebuli raime safinansooperaciebis ganxorcielebis ufleba specialuri licenziis gareSe,romelsac gascemda aRniSnuli energokomisia.
aRsaniSnavia, rom sabuRaltro dokumentebis gadamowmebis procesSi ardadasturda 2000 wels Sps ~engurhesis~ mier miwodebuli eleqtro-energiisTvis fuladi saxsrebis miRebis faqti; aseve arsad aRmoCnda ss~Tbilsresi~-s buRalteriaSi dokumenturad dadasturebuli 1999 wlis28
oqtomberSi Sps ~mera~-s sasargeblod kreditoruli davalianebis dafarvisfaqti.
danaSaulebrivi saqmianobis aRniSnul faqtze sisxlis samarTlis pasuxis-gebaSi misces: finansTa saministros saxazino samsaxuris ufrosi v. naxuc-riSvili, amave samsaxuris aRricxvisa da angariSgebis departamentis ufrosi
28 kontrolis palatis masalebi, saqme #01-1/1-25
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g. buaZe, ~eleqtroenergiis sabiTumo bazris~ generaluri direqtori i. Sa-lamberiZe, ss ~saqarTvelos safosto banki~-s sakredito ganyofilebisufrosi m. kupataZe, Sps ~mera~-s direqtori a. xelaZe.
V. valebis moTxovnis uflebis daTmoba mesameiuridiul pirTaTvis
mocemuli sakiTxis Seswavlisas Sesabamisi masalebis gacnobis SemdegaRsaniSnavia Semdegi mniSvnelovani faqtebi: 1999 wlis 30 marts ~Tbilsres~-sa (T. biwaZe) da Sps ~Taqla~-s Soris gaformebuli xelSekruleba, romlismixedviTac pirvelma mxarem gadasca meores ~saqenergosa~-gan davalianebismoTxovnis ufleba adre miwodebul eleqtroenergiaze 15 000 000 larisodenobiT 40%-iani diskontiT. 1999 wlis 1 oqtombridan 2000 wlis 1oqtombramde Sps ~Taqla~-s ~Tbilsresi~-saTvis yovelTviurad undagadaexada 750 000 lari mesame iuridiul pirTaTvis Tavisi valdebulebebisgadacemis uflebis gareSe. mxolod 1999 wlis noemberSi mxareebs Sorisdadebuli damatebiTi SeTanxmebis safuZvelze es ufleba gadaeca Sps~Taqla~-s, Tumca am ukanasknelma ukve manamde gadasca es ufleba or firmas,saerTo jamSi 1,3 mln. laris odenobiT.
vinaidan Sps ~Taqla~-m ver SeZlo ZiriTadi xelSekrulebiT gaTva-liswinebuli Tanxebis anazRaurebis uzrunvelyofa, ss ~Tbilsresi~-sdavalianebis dafarvis uzrunvelsayofad mxareebi SeTanxmdnen Semdegze:kaxeTis energokompaniebis bazaze isini daafuZneben ss ~kaxenergos~, romlisaqciebis 40%-s gadascemen ss ~Tbilsress~, xolo SemdgomSi ss ~kaxenergos~mogebis xarjze etapobrivad amoiReben darCenil Tanxas, faqtobrivad ss~kaxenergos~ davalianeba 5,2 mln. laris odenobiT Sps ~Taqla~-m TiTqosdadafara ss ~Tbilsresi~-dan miRebuli aqtivebiT, rac ver aisaxa ss ~saqenergo~-s realizaciaSi da qveynis biujetma dRg-is saxiT ver miiRo 800 000 lari.
2000 wlis ivnisSi ss ~Tbilsresma~ Sps ~Taqla~-s winaSe dasva sakiTxi 15mln. laris dabrunebis Taobaze, rac ar Sesrulebula.
msgavs Sefasebas aZleven Semmowmeblebi 1996 wlis oqtomberSi Catarebuloperaciasac, romlis mixedviTac ~saqenergo~-m zestafonis feroSenadnobTaqarxanas gadasca ~WiaTurmanganumis~ davalianeba miwodebul eleqtro-energiaze 1 mln. aSS dolaris odenobiT, maSin, rodesac TviT aRniSnulqarxanas gaaCnda ~saqenergo~-s davalianeba. amis Sedegad ~saqenergo~-mganicada zarali 500 000 laris odenobiT29 .
VI. saTbob-energetikis saministros mier misdamiorganizaciulad daqvemdebarebuli sameurneosubieqtebis kontrolis praqtika
SemmowmebelTa azriT, saTbob-energetikis saministros mier misdamiorganizaciulad daqvemdebarebuli sameurneo subieqtebis safinanso-ekonomikuri saqmianobis kontrolis praqtika maTi mxridan saministrosmimdinare sakiTxebis (Senobebisa da avtomanqanebis remonti, sacxovrebeliSenobebis mSenebloba da a.S.) gadasawyvetad fuladi saxsrebis iZulebiTgamoyofa ewinaaRmdegeboda kanons. ase magaliTad, 1998 wlis 21 oqtombris
29 kontrolis palatis wardginebis aRniSnuli proeqti, gv. 4; 16-17.
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(oqmi #36) saministros safinanso-monitoringuli komisiis sxdomazemoismines ~saqenergo~-s xelmZRvanelobis informacia kompaniis mZimefinansuri mdgomareobis Sesaxeb, sadac garkveuli drois manZilze personalsxelfassac ver uxdidnen, rom araferi vTqvaT obieqtebze saswrafo aRdgeniT-saremonto samuSaos Seusruleblobaze. amis miuxedavad, aRniSnuli komisiaurCevs ~saqenergo~-s, SeiZinos kaspSi 60 tona cementi im saremontosamuSaoebis Casatareblad, romelic gaTvaliswinebuli ar aris eleqtro-energetikis obieqtebisTvis; gamoiZebnos saxsrebi (10 000-dan 20 000 laramde)~saqhidroproeqtis~ yofili institutis Senobis gasaremonteblad30 .
VII. saTbob-energetikis saministros mier sagarantiowerilebis gacemis mankieri praqtika
saTbob-energetikis saministros saqmianobis erT-erT korufciul formaswarmoadgens sagarantio werilebis gacema an amis moTxovna sxva sameurneosubieqtebisagan zogierTi maTganis mier komerciul bankebSi kreditebismiRebis aucileblobisas. am mxriv sayuradReboa iseTi gamovlenili faqtebi,rodesac saTbob-energetikis saministro, romelsac ar gaaCnda Sesabamisifuladi saxsrebi da mis balansze myof qonebaze (es saxelmwifo sakuTrebaa)mesakuTris ufleba, Tavisi 1997 wlis 16 martis #03/142 (ministris moadgilisi. SalamberiZis xelmoweraa) da 1999 wlis 6 aprilis #04/431 werilebiT~urCevs~ ~saqenergo~-sa da ~eleqtrogadacemis~ xelmZRvanelobas, iSuamdgom-lon komerciul bankebTan maT mier rigi organizaciebisaTvis kreditebisgamoyofis Taobaze.
dargis aseTi ~kompetenturi~ xelmZRvanelobis gamo 1999 wlis ivnisSi~saqenergo~ gakotrebis winaSe aRmoCnda. amasTan dakavSirebiT saministromerTi kviris ganmavlobaSi orjer (1999 wlis 3 ivniss #01/714 da 1999 wlis11 ivniss #01/753) werilobiT mimarTa finansTa ministrs moTxovniT, romgarantad gamovides ~Tbilkreditbankis~ winaSe mis mier ss ~saqenergo~-s31
finansuri mdgomareobis stabilizaciisaTvis 3 mln. aSS dolaris gamoyofisTaobaze.
aRniSnulis garda, SerCeviT gavaanalizeT agreTve 2001-2002 ww. Semowmebissxva masalebic. aRsaniSnavia, rom eleqtroenergetikis zogierT obieqtze,rogorc Semmowmeblebi aRniSnaven, ar iqna miRebuli aranairi zomebigamovlenili darRvevebis aRmosafxvrelad, e.i. rogorc wina, ise SemdgomiSemowmebebis procesSi gamovlenili iqna erTnairi saxis darRvevebi. maTiumravlesoba exeba eleqtrosadgurebis teqnikur mdgomareobas da agrega-tebis eqspluatacias. magaliTad, 2002 wlis IV kvartalSi ~rionhesze~Catarebuli Semowmebis Sedegad dadginda, rom saturbino zeTis (aucilebeliraodenobis 10%) uqonlobis gamo danadgarebis cveTa sakmaod saSiS xasiaTsRebulobs, amave sadgurze 2000 wlis ivlisidan 2002 wlis ivlisamde amavesadguris mier sabiTumo bazridan32 miRebuli iqna mis mier gamomuSavebulieleqtroenergiis mxolod 15%.
zogierTi eleqtrosadguris (~Zevrulhesi~, ~Cxorowyuhesi~) xelmZRva-nelobam miiTvisa licenziis gacemis funqciebi da qveynis sabiTumo bazarsTu adgilobriv momxmarebels gamomuSavebul eleqtroenergias sTavazobs
30 kontrolis palatis wardginebis aRniSnuli proeqti, gv. 18-19.31 kontrolis palatis wardginebis aRniSnuli proeqti, gv. 24-25 32 kontrolis palatis Semowmebis masalebi, saqme #01-1/1-23; saqme #01-1/1-26
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mis mierve dadgenili tarifiT (3, 5, 6 lari ojaxze)33 .aRsaniSnavia, rom danadgarebis teqnikuri mdgomareobisa da mTlianobaSi
dasavleT saqarTvelos xuT eleqtrosadgurze (~gumaThesi~, ~Saorhesi~,~lajanurhesi~, ~Zevrulhesi~, ~rionhesi~) Seqmnili mdgomareobisgaTvaliswinebiT, amerikuli saerTaSoriso ganviTarebis saagentos (USAID)eqspertebi naadrevad miiCneven maT privatizaciaze saubars. SesabamisiSeTanxmebis SemTxvevaSi saagentos ganzraxuli aqvs teqnikuri reabilita-ciisaTvis 35 mln. aSS dolaris gamoyofa34 .
ganxiluli kriminogenuri garemoebebis arcTu sruli CamonaTvalikonkretuli faqtebis damowmebiT, rogorc manamde, ise dResac marTlsawi-naaRmdego qmedebebis Cadenis xelSemwyobi pirobaa da mTlianobaSi SeuZliawarmodgena Segviqmnas qveynis energetikis dargSi arsebul mdgomareobaze.
angariSSi Cven xelT arsebuli masalebidan negatiuri tendenciebisganxilvisas aqcenti gadatanilia eleqtroenergiis gamommuSavebel obieqteb-ze, kompaniebze: ~saqenergo~ da ~saqenergogeneracia~, ~saqarTvelos sabiTumobazari~. magram arasakmarisadaa ganxiluli saqarTvelos erovnuli energe-tikis maregulirebeli komisiis (SemdgomSi ~semekad~ wodebuli) saqmianoba,romlis funqciaa saxelmwifo interesebis dacva, maT Soris licenziebisgacemisas, bunebriv airze, eleqtroenergiaze fasebis politikis gansazRvri-sas da rigi sxva sakiTxebis gadawyvetisas.
zogierTi gadawyvetilebis miRebam da zogjer ~semeki~-s warmomadgenelTaalogikurma qmedebebma ar Seuwyo xeli Seqmnili mdgomareobis gaumjobe-sebas. zemoT ukve aRvniSneT Sps ~mera~-saTvis eleqtroenergiis gaRebazenebarTvis gacemis faqti, rodesac am ukanasknels ar gaaCnda aucilebelilicenzia.
masobrivi informaciis saSualebebiT, sazogadoebisaTvis cnobili gaxdakontrolis palatis mier 2000 wlis agvistodan 2002 wlis agvistomdeperiodSi ss ~raWis energokompaniaSi~ Catarebuli Semowmebis Sedegebi35 .
Sps ~riculahesze~ gamomuSavebuli eleqtroenergiis aRricxvisas uxeSidarRvevebi warmovadgineT angariSis III punqtSi. mocemul SemTxvevaSiCvenTvis ufro sainteresoa aRniSnuli obieqtis mier ss ~raWis energokompa-niisaTvis~ 2001 wlis 26 ivlisis xelSekruleba eleqtroenergiis miwodebisSesaxeb, imdenad, ramdenadac, jer erTi, is SeTanxmebuli unda yofiliyosabiTumo bazarTan SemdgomSi misTvis Sesyiduli eleqtroenergiis rao-denobis Sesaxeb informaciis miwodebis mizniT, meorec, unda damtkicebuliyo~semeki~-s mier. aseTi dasturi, gaformebuli 2001 wlis 24 agvistos, arRvevdaara marto kanons ~eleqtroenergetikisa da bunebrivi airis~ Sesaxeb, aramedewinaaRmdegeboda mis mierve damtkicebul sabazro wesebs, romlis mixedviTacss ~raWis energokompania~-s ar hqonda ~semeki~-s mier gasacemi specialurilicenziis gareSe eleqtroenergiasTan raime finansuri operaciebis ganxor-cielebis ufleba. Cndeba ritorikuli kiTxva: ra aris es? samsaxurebrivigulgriloba Tu ~semeki~-s konkretuli (savaraudod, maRali) TanamdebobispirTa piradi motivebi?
2001 wlis maisidan 2002 wlis ianvramde kontrolis palatis mier TviT~semeki~-s Semowmebis Sedegad Ggamovlenili iqna mniSvnelovani darRvevebi.
imis gaTvaliswinebiT, rom Semowmebis masalebi sakmaod moculobiTi da
33 kontrolis palatis Semowmebis masalebi, saqme #01-1/1-27; gv. 36-3934 gazeTi ~saqarTvelos respublika~, 2003 w., 25 Tebervali.35 o. turabeliZe, ~korufcia energetikaSi~, gazeTi ~saqarTvelos respublika~, 26.02.03, gv. 8
53
mravalepizodiania, zogadi warmodgena qveynis energetikis dargSi ~semeki~-s ~xelmZRvaneli da mimarTulebis mimcemi~ rolis Sesaxeb SeiZlebaSeviqmnaT momxmareblebisaTvis (rogorc sawarmoo sfero, ise mosaxleoba)bunebrivi airis adre (ar aris gamoricxuli, amJamadac) arsebuli miwodebismagaliTze.
am mxriv sainteresoa ~semeki~-s 2002 wlis 16 maisis gadawyvetilebisSesabamisad ~Tbilgazi~-s mier ~Tboeleqtrocentrali~-saTvis miwodebulbunebriv airze tarifis Semcirebis Ggamovlenili faqti, romelmac zianimiayena rogorc ss ~Tbilgazs~, ise qveynis biujets. amasTan dakavSirebiTaRvniSneT, rom adre 1 440 000 laris Rirebulebis ~Tboeleqtrocentrali~-s privatizaciis procesSi is gaiyida 150 000 aSS dolarad, amasTan, kontrolispalatis Tavmjdomaris azriT, ar gazrdila arc gamomuSavebuli eleqtro-energiis da arc masSi Cadebuli investiciebis odenoba36 .
sakiTxis ufro Rrma Seswavlam gviCvena, rom sxvagvarad arc SeiZlebayofiliyo Semdegi Ggaremoebebis gamo:
1. am droisaTvis ~Tboeleqtrocentrali~-s aqciebis 90%-s flobda gazissaerTaSoriso kompania ~saqgazi~.
2. saxelmwifo qonebis marTvis saministrosa da ~saqgazs~ Soris nasyido-bis xelSekrulebaSi erT-erT punqtad dafiqsirebulia debuleba, romlismixedviTac myidveli Tavisufldeba masze dakisrebuli sainvesticio valde-bulebebisagan im SemTxvevaSi, Tu eleqtroenergiaSi gadaxdili Tanxis maCvene-beli 75%-ze naklebia. ~semekma~ samarTlianad miiCnia xelSekrulebis aRniS-nuli punqti, romelic dResac ar sruldeba. aRsaniSnavia, rom kompania~saqgazi~ SerCeuli iqna mis mier SemoTavazebuli urTierTmisaRebi sainves-ticio pirobebis safuZvelze.
kontrolis palatis warmomadgenelTa azriT, ~semeki~-sa da saxelmwifoqonebis marTvis saministros mier aseTma subieqturma midgomam ~saqgazi~gaaTavisufla sainvesticio valdebulebebisagan, radganac mis realurRirebulebasTan SedarebiT 4_5-jer ufro iafad SeZenili ~Tboeleq-trocentrali~ misi mflobelisaTvis ufro momgebiani xdeba im SemTxvevaSi,Tu gadasaxadis Segrovebis maCveneblebi 75%-ze naklebia da, Sesabamisad,arc investiciebis ganxorcielebaa saWiro.
3. vinaidan investiciebi ar Semosula, TiTqosda kanonier safuZvelze (nasyi-dobis xelSekruleba), ~Tboeleqtrocentrali~ gakotrebis piras aRmoCnda.
ss ~Tbilgazi~-s mier ss ~Tboeleqtrocentrali~-saTvis bunebrivi airismiwodebis Sesaxeb saxelSekrulebo urTierTobebis Seswavlisas gamovle-nili iqna uamravi darRveva rogorc sameurneo subieqtebis, ise ~semeki~-sxelmZRvanelobis mxridan:
1. bunebrivi airis miwodebis Sesaxeb gadawyvetilebis miRebis safuZvelswarmoadgenda 2000 wlis 1 ianvris xelSekruleba #43, romelic, erTi mxriv,xelmowerili iyo ~Tbilgazi~-s, TiTqosda, generaluri direqtoris v.gozaliSvilis mier, is ki am dros am organizaciis rigiTi TanamSromelicki ar iyo da generaluri direqtoris movaleobis Semsruleblis Tanam-debobaze mxolod 2000 wlis 10 ianvars dainiSna. amrigad, aRniSnul xelSek-rulebas nebismier sadavo SemTxvevaSi ar eqneboda iuridiuli Zala;
36 gazeTi ~saqarTvelos respublika~, 2002 w, 20 dekemberi, gv. 3
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2. mocemuli xelSekrulebis mixedviT gadawyvetilebas bunebriv airzetarifis Sesaxeb ~semeki~ Rebulobs 2000 wlis 16 maiss, erTi mxriv, 1999wlis 27 agvistos #5 sakuTari dadgenilebis darRveviT, meore mxriv, igiiZens ukuZalas, anu ZalaSi Sedis 2000 wlis 1 ianvridan;
3. 1999 wlis 30 aprilis ~eleqtroenergetikis Sesaxeb~ (Semdgom ~eleq-troenergetikisa da bunebrivi airis Sesaxeb~) kanonis Tanaxmad, molaparakebismonawile mxareebi winaswar valdebulni iyvnen, ~semeki~-saTvis waredginaTganacxadi konkretuli formiT miwodebuli (miRebuli) airis tarifisgansazRvris Sesaxeb. am moTxovnis darRveviT ss ~Tboeleqtrocentrali~-s xelmZRvaneloba 1999 wlis 18 noembers oficialuri weriliT sTxovs~semeki~-s xelmZRvanels, daadginos ss ~Tbilgazi~-sagan miRebuli bunebriviairis fasi 1000 m3-ze. e. erisTavi aRniSnul werils adebs rezolucias: ~d.ComaxiZes, p. cincaZes dauyovnebliv gansaxilvelad.~ momdevno dRes amavewerils d. ComaxiZe adebs rezolucias: ~n. Coxels, d. namgalaZes dauyoneblivgansaxilvelad.~ analogiuri werili 1999 wlis 24 noembers Semodis ~semek~-Si ratomRac ~saqgazi~-dan da ara xelSekrulebaSi monawile meore mxridan_ ss ~Tbilgazi~-dan;
kontrolis palatis SemmowmebelTa azriT, zemoaRniSnuli normatiuliaqtis mixedviT, es werilebi ar SeiZleba gamxdariyo molaparakebaSi monawilemxareebs Soris bunebrivi airis miwodebaze tarifis dasadgenad miwodebuliganacxadis safuZveli. miuxedavad amisa, ~semeki~-s xelmZRvanelobam igigaaigiva dasabuTebul ganacxadTan.
4. bunebriv airze tarifis gadaangariSebisas ss ~Tbilgazi~-s rigi maCve-neblebisa dausabuTeblad iqna aRebuli. dokumentebis mixedviT ss~Tbilgazi~-saTvis 1000 m3 sabiTumo fasma Seadgina 133,12 lari, xolo dRg-is CaTvliT _ 159, 75 lari. maSin, rodesac ss ~Tboeleqtrocentrali~-saTvis igi gansazRvruli iyo Sesabamisad _ 107,2, xolo dRg-is angariSiT _128,6 laris odenobiT.
amrigad, ~semeki~-s mxridan bunebrivi airis garkveul momxmarebelTainteresebis lobirebam sxvaTa sazianod, SemmowmebelTa azriT, gamoiwviais, rom ss ~Tbilgazma~ am garigebis Sedegad ganicada zarali 693 310laris odenobiT, xolo biujetma ver miiRo 154 027 lari, amasTan, mogebuliaRmoCnda ~saqgazi~37 .
kontrolis palatis masalebi ~semeki~-s xelmZRvanelobis mxridangamovlenili Tanamdebobis borotad gamoyenebis faqtebze 2001 wlis 17 agvistosgadagzavnil iqna Sss-s sagamoZiebo departamentSi zemoaRniSnuli marTlsa-winaaRmdego saqmianobis epizodebis iuridiuli kvalifikaciisaTvis, riTacmaterialuri zarali miayena rogorc kerZo kompanias, ise qveynis biujets.
2001 wlis 20 seqtembers saqarTvelos ssk-is 332 muxlis (samsaxurebriviuflebamosilebis borotad gamoyeneba) I nawilis niSnebiT aRiZra sisxlissamarTlis saqme #7401273. mocemuli garemoebis gamo SeiZleba vivaraudoT,rom erTi Tvis ganmavlobaSi gamoZiebam Seiswavla TviT masalebi. savaraudod,Catarda winasagamoZiebo SemowmebasTan dakavSirebuli garkveuli Ronis-Ziebebi. gamoricxuli araa, rom sakiTxi SeaTanxmes generaluri prokuraturiswarmomadgenelTan, romelic Sinagan saqmeTa organoebSi mokvlevasa dagamoZiebaze axorcielebs zedamxedvelobas, anu swored am qmedebebis Sedegad
37 kontrolis palatis masalebi. saqme #01-1/1-26, gv. 10-12
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miiRes gadawyvetileba sisxlis samarTlis saqmis aRZvris Sesaxeb. TumcaSemdgom, kontrolis palatis mtkicebiT, gamoZieba Sewyda winaswar stadiaze.aRmoCnda, rom ~es qmedebebi sisxlis samarTlebrivad ar aris dasjadi~,anu sssk-is 28-e muxlis I nawilis ~b~ punqtis mixedviT isini marTlsawi-naaRmdegod ar iTvleba. axla Znelia, moiZebnos gamoZiebis mier amgvarigadawyvetilebis miRebis motivi. SeiZleba vivaraudoT, rom masze ganxor-cielda ZaldatanebiTi ~zewola~.
~semeki~-s mxridan ~saqgazi~-s interesebis lobirebas mowmobs kontrolispalatis mier kompaniis 1999 wlis safinanso-ekonomikuri saqmianobisSemowmebis masalebi. kerZod, dadgenilia, rom bunebriv airze tarifisdamtkicebis Sesaxeb ~semek~-Si warmodgenil xarjTaRricxvaSi, romelicdakmayofilebuli iqna yovelgvari winaaRmdegobis gareSe, kompania ~saqgazma~Seitana dausabuTebeli xarjebi: 16 laramde gazrdili gazis transpor-tirebis xarjebi, maSin, roca manamde igi Seadgenda 10,75 lars dRg-isgareSe; ZiriTadi fondebis amortizacia; qonebis gadasaxadi; remontisxarjebi; ZiriTadi saxelfaso Tanxebi da sxv. sainteresoa aRvniSnoT, rom~saqgazi~-s mier erT momuSaveze Sromis anazRaurebis warmodgenili gaTvle-bi yovelTviurad 450 laris odenobiT da danamati 131 laris odenobiTusityvod damtkicda ~semeki~-s mier. am sakiTxisadmi sul sxva midgomagamoiyenes ss ~Tbilgazi~-s mier warmodgenili gaTvlebis damtkicebisas,sadac erT momuSaveze yovelTviuri warmodgenili pirvandeli Tanxa 350laris odenobiT komisiam 250 laramde Seamcira.
amrigad, 1999 wels kompaniam ~saqgazi~ SeiZina 1 100 000 laris ZiriTadisaSualebebi, maT Soris, samoTaxiani bina moskovSi _ 414 000 lari; rvamsubuqi avtomanqana _ 280 000 lari da a.S., raSic qveynis mosaxleobamoxmarebuli airis danaxarjebTan erTad ixdis ~saqgazi~-s kapitaluriSenaZenis 15%-s.
kontrolis palatis mocemul masalebze dayrdnobiT aRiZra sisxlissamarTlis saqme, magram generaluri prokuraturis mier ~saqgazi~-s yofiligeneraluri direqtoris, deputat d. beJuaSvilis pasuxisgebaSi micemismcdeloba uSedegod dasrulda.
jer ar gvaqvs pasuxi iseT motivebze, ramac aiZula ~semeki~-s xelmZRva-neloba wasuliyo ~ei–i_es~ Telassa da saxelmwifo qonebis marTvissaministros Soris xelSekrulebis uxeS darRvevaze, ris Sedegadac arsebiTiziani miadga sazogadoebriv interesebs da uwinares yovlisa, Tbilisismosaxleobas, romlisTvisac 1 kvt/sT eleqtroenergiis Rirebuleba gaizarda6-dan 12,4 TeTramde.
parlamentis droebiTi sagamoZiebo komisiis informaciiT, romelmacmocemuli sakiTxi 2002 wlis seqtember-oqtomberSi Seiswavla, dadginda:~semeki~-s mier 1998-2001 ww. miRebulia oTxi ukanono dadgenilebaeleqtroenergiaze tarifis gazrdis Sesaxeb. es dadgenilebebi ukanonodaamiCneuli imis gamo, rom ~ei_i_es Telasi~-s mier 1999-2000 ww. dokumentebSi(238,2 mln. lari) Cadebuli Warbi investiciebi gaTvaliswinebuli 4 wlisnacvlad 8 welzea ganawilebuli. amasTanave, Tbilisis eleqtroenergiismomxmareblebi uzrunvelyofilni unda yofiliyvnen mricxvelebiT, magrames Sesrulda mxolod 20%-iT, romelTaganac warmoebs gaormagebuli tarifisamoReba38 .
mocemul situaciaSi ~semeki~-s xelmZRvanelobas ufleba hqonda da
38 gazeTi ~saqarTvelos respublika~, 2002 wlis 1 dekemberi
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valdebulic iyo, uari eTqva Tbilisis mosaxleobis mier moxmarebulieleqtroenergiis tarifis gazrdaze, magram es ar gakeTda.
am danaSaulebriv faqtebze Tbilisis prokuraturis mier saqarTvelosssk-is 332-e muxliT aRiZra sisxlis samarTlis saqme.
gaugebaria gamanawilebeli kompania ~ei_i_es Telasi~-s pozicia, romelic,magaliTad, saqarTveloSi rZis produqtebis umsxvilesi mwarmoeblisgan(ss ~amalTea~) iRebs ara 12,4 TeTrs 1 kvt/sT eleqtroenergiaSi, aramedmxolod 7-8 TeTrs. amiT igi momgebian pirobebs uqmnis rZis kombinatismuSaobas. specialistebi aRniSnaven, rom aRniSnuli mdgomareoba ganpiro-bebulia saaqcio sazogadoebis teritoriaze adre privatizebuli iseTiobieqtis arsebobiT, romliTac warmoeba pirdapiraa mierTebuli maRaliZabvis eleqtroqvesadgurTan.
dasasrul: gamovlenili faqtebis Tanmxlebi sazogadoebrivi rezonansisgamo sakonstitucio sasamarTlo Rebulobs gadawyvetilebas ~semeki~-sxelmZRvanelobis mxridan eleqtroenergiaze tarifis mudmivad zrdisgadawyvetilebis arakanonierad cnobis Sesaxeb. es ukanaskneli ki, Tavismxriv, mocemul gadawyvetilebaze miTiTebiT dasabuTebulobis Sesabamisiekonomikuri gaTvlebis Catarebis gareSe, 2003 wels 30%-iT amcirebs~engurhesze~ gamomuSavebuli eleqtroenergiis tarifs.
~semeki~-s aseTi gadawyvetileba ar akmayofilebs ~engurhesi~-s xelmZRva-nelobas. mas sarCeli Seaqvs uzenaes sasamarTloSi da igebs kidec saqmes.amas igi asabuTebs evropuli rekonstruqciisa da ganviTarebis bankismxridan eleqtrosadguris reabilitaciis proeqtis dafinansebis CaSlissaSiSroebiT.
amrigad, ~semeki~-s xelmZRvaneli birTvi Tavs Tavdajerebulad grZnobdada saTbob-energetikis saministrosTan erTad ~rkinis xeliT~ 2003 wlis 8agvistomde marTavda ~energetikad~ wodebuli dargis saWes. am droidan~semeki~-s yofili Tavmjdomare e. erisTavi gaaTavisufles Tanamdebobidan(TiTqosda uflebamosilebis vadis amowurvis gamo), xolo mis adgilzedainiSna saTbob-energetikis yofili ministri d. mircxulava.
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daskvnebi:
Catarebulma gamokvlevam gviCvena, rom saqarTveloSi eleqtroenergiiswarmoebaSi, tranzitsa da distribuciaSi arsebuli korufcia qveynisusafrTxoebas emuqreba, kerZod, saSiSroebas uqmnis:
1. konstituciur wyobas;
2. qveynis suverenitets;
3. mis ekonomikur damoukideblobas.saqarTvelos ekonomikis energetikul sferoSi korufciis maRali done
ganpirobebulia rigi mizezebiT. maT Soris SeiZleba gamovyoT: zogadi,specialuri da individualuri.
zogad mizezebs SeiZleba mivakuTvnoT Semdegi garemoebebi, romlebmacgamoiwvies saqarTvelos ekonomikis energetikuli sferos daSla:
1. me-20 saukunis 90-iani wlebis dasawyisSi ssrk-is erTiani energosistemi-dan gamosvlis Sedegad saqarTvelos energetikam ganicada didi danakargebi,vinaidan is gaTvlili iyo yofili ssrk-is teritoriaze arsebul sxvaobieqtebTan erTobliv muSaobaze. saqarTvelos Tanamedrove energetikaakmayofilebs moTxovnilebis mxolod 70%-s, xolo eleqtroenergiis danar-Ceni nawili iZulebulia Semoitanos (ZiriTadad ruseTidan).
2. qveyanaSi arsebuli energetikuli krizisi mniSvnelovanwilad ganpirobe-bulia energetikuli dargis ganviTarebisaTvis saWiro fuladi saxsrebisukmarisobiT, saerTaSoriso organizaciebis mier gamoyofili daxmarebisukontrolo xarjviT. amis Sedegad ukanaskneli 15 wlis ganmavlobaSimwyobrSi ver Cadga verc erTi axali simZlavre, xolo mSenebare obieqtebi(magaliTad, ~xudonhesi~) dakonservda.
3. politikuri arastabiluroba, eTnokonfliqtebi, ramac gamoiwvia eleq-troenergetikis obieqtebis daSla an maTze kontrolis dakargva. asemagaliTad, umsxvilesi ~engurhesi~-s kontroli saqarTvelos xelisuflebismier mxolod nawilobriv xorcieldeba, igi iZulebulia, Tavisi moqmedebebiSeaTanxmos afxaz separatistebTan da maT ufasod gadasces eleqtroenergiisnawili.
specialur mizezebs miekuTvneba:
1. uxeSi darRvevebi energetikis obieqtebis privatizaciis periodSi. amdargSi saxelmwifo sakuTrebis privatizaciis procesi umetes SemTxvevaSifiqtiur xasiaTs atarebda. sameurneo subieqtebis nawili saxelmwifokompaniebidan gardaiqmna saaqcio sazogadoebebad, magram realurad esorganizaciebi saxelmwifosa da Cinovnikebis xelSi darCa.
cudi menejmentisa da datacebis Sedegad obieqtebis umravlesoba gamousa-degari gaxda (faqtobrivad gakotrda). am obieqtebis muSa-mosamsa-xureebisaTvis araTu saxelfaso anazRaurebis gadaxda ar SeeZloT, aramedsagadasaxado gadaricxvebsac ver uzrunvelyofdnen. 2002 wlis oqtomberSisaparlamento mosmenisas aRniSnuli iyo, rom or sawarmos _ ss~eleqtrogadacemi~-sa da Sps ~eleqtrodispetCerizacia_2000~-ss 2001 wlis
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da 2002 wlis 9 Tvis ganmavlobaSi hqonda sabiujeto davalianeba 3 mln. 70000 laris odenobiT39 .
2. araswori satarifo politika. tarifebi eleqtoenergiaze ar efuZnebarealur ekonomikur gaTvlebs da adgili aqvs mudmiv mcdelobas,araefeqturi xarjebi daifaros sxvadasxva formebis gamoyenebiT, maT Soris,gadasaxadebis dawesebiT ojaxis wevrTa, sacxovrebeli farTis da a.S.mixedviT.
am mxriv gamonakliss ar warmoadgens 2003 wlis agvistoSi damtkicebuli,e. w. diferencirebuli tarifi: gadasaxadi damokidebuli iqneba yovel-Tviurad momxmareblis mier moxmarebuli eleqtroenergiis raodenobaze,sadac minimaluri fasi dadgenilia 100 kvt/sT-is xarjvisas, xolomaqsimaluri _ 400 kvt/sT-ze metis xarjvisas, magaliTad, imis gaTvaliswinebiT,rom Tbilisis mTeli rigi sacxovrebeli masivebis mosaxleoba sargeblobsmxolod eleqtroqurebiT, is verafriT ver Caeteva minimalur raodenoba100 kvt/sT-Si, Sesabamisad, iZulebuli iqneba gadaixados momatebuli tarifiT1 kvt/sT-Si daaxloebiT 7 centi.
amave dros, moxmarebul eleqtroenergiaSi gadaxdis praqtikaSi arsebuliformebis miuxedavad, momxmarebeli da upirveles yovlisa, keTilsindisierigadamxdelebi momwodeblebTan urTierTobaSi kvlav uuflebo mxaredrCebian. am bolo dros TbilisSi daiwyo xelSekrulebis gaformeba eleq-troenergiis momxmarebelTaTvis eleqtroenergiis miwodebis pirobebisSesaxeb, rac masobrivi informaciis saSualebebSi zogierTi avtoris miergamoqveynebuli publikaciebis mixedviT qveynis saxelmwifo biujets 18mln. lari daujdeba40 .
saxelmwifo biujetis savalalo mdgomareobis gaTvaliswinebiT SeiZlebavivaraudoT, rom am sakiTxis gadawyveta kidev didxans gagrZeldeba.
3. energetikasTan dakavSirebuli sameurneo saqmianobis maregulirebelimkafio kanonmdeblobis uqonloba, rac iwvevs eleqtroenergiisa da bunebriviairis gaZvirebas, zrdis danakargebs. kerZod, ~semeki~-s monacemebiTeleqtroenergiis danakargebma normiT dasaSvebi 10%-is nacvlad 2002 welsSeadgina 16%, rac fuladi gamoxatulebiT 30 mln. lars aRemateboda41 .
ukeTesi mdgomareoba arc moxmarebuli bunebrivi airis aRricxvaSia.magaliTad, ss ~TbilgazSi~ aRricxvis efeqturi sistemis ararsebobis gamodReisaTvis airis danakargebma ukve 75%-s miaRwia42 .
4. energetikis sameurneo subieqtebze kontrolis ararseboba. kontrolispalatis monacemebiT am dargSi mdgomareobis stabilizaciisaTvis qveynisprezidentis mier xeli moewera 100-ze met brZanebulebas, magram umravlesobaar Sesrulebula. es miuTiTebs an sameurneo xelmZRvanelTa Semadgenlobissrul arakompetenturobaze an maT angarebaze.
5. korufciis maRali done energetikis marTvis yvela rgolSi, raSicCarTulia yvela, dawyebuli ministriT, damTavrebuli inkasatoriT.
39 gazeTi ~kviris qronika~, 2002 w, 4-10 noemberi, gv. 1240 gazeTi ~kviris qronika~, 2002 weli, 4-10 noemberi, gv. 1241 gazeTi ~saqarTvelos respublika~, 2003 weli, 23 aprili, gv. 342 telearxi ~iberia~, axali ambebi, 2003 weli, 15 ivlisi
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6. energetikis sferoSi araswori sakadro politika, rodesac xelmZRvanelTanamdebobaze iniSnebodnen SemTxveviTi pirebi, romlebic TavianTiarakompetenturobiTa da arakeTilsindisierebiT axdenen energetikuli dargismTeli sistemis kriminalizacias. magaliTad, saTbob-energetikis ministrisyofili moadgile da imavdroulad saministros safinanso monitoringulikomisiis Tavjdomaris movaleobis Semsrulebeli i. SalamberiZe gadaiyvanes~eleqtroenergiis sabiTumo bazris~ generaluri direqtoris Tanamdebobaze,magram mogvianebiT Sps ~mera~-s saSualebiT sabiujeto saxsrebis ~gadaqaCvis~faqtze sisxlis samarTlis pasuxisgebaSi mieca.
angariSis IV punqtSi avsaxeT ss ~Cxorowyuhesi~-s yofili direqtorisd. yaliCavas saqmianoba, romlis mimarTac 2000 wlis 18 noembers ssk-is 332-e (samsaxurebrivi uflebamosilebis borotad gamoyeneba) da 341-e(samsaxurebrivi siyalbe) muxlebiT gaTvaliswinebuli danaSaulis niSnebiTaRiZra sisxlis samarTlis saqme da sasamarTlom kontrolis palatisa dageneraluri prokuraturis masalebze dayrdnobiT gamoitana gamamtyunebeliganaCeni. magram, kontrolis palatis masalebiT, romelic 2002 wlis agvisto-seqtemberSi atarebda mocemuli obieqtis revizias, d. yaliCava moxseniebuliaaRniSnuli saaqcio sazogadoebis direqtoris moadgiled, anu savaraudod,igi kvlav xelmZRvanelia, miuxedavad nasamarTlobisa.
7. fiqtiuri firmebis, Suamavlebisa da e.w. ~kriSebis~ meSveobiT kriminaluriorganizaciebis mier energetikul obieqtebze kontrolis daweseba.
8. am dargSi Cadenil danaSaulTa gamovlenis, prevenciisa da aRkveTissaqmeSi samarTaldamcavi organoebis araefeqturi saqmianoba.
individualuri mizezebi:
1. energetikis makontrolebel pirTa sixarbe, samsaxurebrivi da sazoga-doebrivi gulgriloba.
2. moralis degradacia, Semwynarebloba kanondarRvevebisadmi da sazo-gadoebis CaTreva korufciaSi.
3. energetikis maregulirebel pirTa sruli Tavneboba da dausjelobissindromi.
Cadenil danaSaulTa meTodebi:
1. ama Tu im sameurneo operaciebis Catarebisas oficialuri saxel-Sekrulebo urTierTobebis gamoyeneba.
2. miwodebuli nedleulisa da moxmarebul eleqtroenergiaze gaTvlebisasurTierTCaTvlebis gamoyeneba.
3. urTierTCaTvlebisas miRebuli produqciis realizaciaSi arSetana.
4. sabiTumo bazrisadmi warmodgenil angariSgebaSi gamomuSavebuli eleq-troenergiis moculobis Semcireba.
5. energetikuli sawarmos zogierTi xelmZRvanelis mier, TiTqosdawarmoebisaTvis saWiro, sawarmos angariSze arsebuli Tanxebis gankargva
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yalbi sabuRaltro da sabanko dokumentebis gaformebiT.
6. inkasatorebisagan momxmareblis mier eleqtroenergiaSi akrefilifuladi saxsrebis uSualod sawarmos xelmZRvanelebis mier miTviseba.
7. momxmarebelTa mier eleqtroenergiaSi fuladi saxsrebis gadaxdaenergobazris uSualo xelmZRvanelisaTvis da SemdgomSi am ukanasknelismier garkveuli nawilis miTviseba.
8. momxmareblebis mier, TiTqosda damatebiT moxmarebuli eleqtro-energiis moculobis (miweris) gazrda.
9. dafinansebis Sesaxeb xelSekrulebis gaformeba fuladi moTxovnisdaTmobiT, anu faqtoringuli operaciebis ganxorcielebis saSualebiT.
10. mesame iuridiul pirTaTvis valebis gadacema.
rekomendaciebi
energetikis sferoSi korufciasTan sabrZolvelad sistemuri midgomaasaWiro, romelic iTvaliswinebs dargis struqturis, misi dafinansebisa damenejmentis kardinalur cvlilebebs.
erT-erT mniSvnelovan mimarTulebad unda iqces mocemul dargSi koruf-ciul danaSaulTa aRkveTis, dasjisa da profilaqtikisaTvis sisxlissamarTlebrivi kanonmdeblobis srulyofa.
rogorc Catarebulma gamokvlevam gviCvena, energetikis sferoSi koruf-ciul danaSaulTa umravlesoba kvalificirdeba saqarTvelos ssk-is 220-e ~uflebamosilebis borotad gamoyeneba~ (isjeba jarimiT, an gamasworebelisamuSaoTi vadiT or wlamde, an tusaRobiT vadiT eqvs Tvemde, andaTavisuflebis aRkveTiT vadiT xuT wlamde) da 332-e ~samsaxurebriviuflebamosilebis borotad gamoyeneba~ (isjeba jarimiT, an tusaRobiTvadiT oTx Tvemde, anda Tavisuflebis aRkveTiT vadiT sam wlamde, II nawili– xuT wlamde, Tanamdebobis dakavebis an saqmianobis uflebis CamorTmeviTvadiT sam wlamde) muxlebiT, romlebic iTvaliswineben sasjelis sakmaodmsubuq zomebs. aseTi midgoma ver uzrunvelyofs energetikis sferoSidanaSaulTa, maTi sazogadoebrivi saSiSroebis adekvatur Sefasebas dadamnaSaveebs aZlevs sasjelisagan Tavis aridebis saSualebas.
energetikis sferosTan dakavSirebuli konkretuli saqmeebis analizmagviCvena, rom umetes SemTxvevaSi adgili hqonda Tanamdebobis borotadgamoyenebis gziT miTvisebis, gaflangvisa da datacebis faqtebs. aqedangamomdinare, sasurvelia saqarTvelos ssk-Si Semdegi cvlilebebisa dadamatebebis Setana:
1. ssk-is 27-e muxls ~jgufuri danaSauli~ daematos me-5 nawili
danaSauli iTvleba danaSaulebrivi gaerTianebis (danaSaulebriviorganizaciis) mier Cadenilad, Tu is Cadenilia Sekruli organizebulijgufis (organizaciis) mier sami an meti piris SemadgenlobiT, romelicSeiqmna mZime an gansakuTrebiT mZime danaSaulTa Cadenis mizniT; amave
61
mizniT Seqmnili danaSaulebrivi dajgufebebis mier, romelic iTvaliswinebspirdapiri an arapirdapiri finansuri an sxva saxis materialuri sargeblismiRebas43 .
amgvari damateba imiTaa ganpirobebuli, rom mraval danaSauls energetikissferoSi sCadian e.w. danaSaulebrivi organizaciebi (danaSaulebrivigaerTianebebi), romlebsac gaaCniaT mTeli rigi makvalificirebeli niSnebi:
• darazmulobis umaRlesi xarisxi;
• mravalsafexuriani ierarqia;
• rolebis ganawileba;• saerTo miznis: datacebis, samsaxurebrivi siyalbis, falsifikaciis,
TaRliTobis, ganzrax mkvlelobis, teroristuli aqtebisa da a.S. mqonemTeli rigi sxvadasxva danaSaulobebis Cadena;
• sxvadasxva socialuri statusis (Cinovnikebi, kriminalebi, samarTal-damcavi organoebis warmomadgenlebi) mqone sxvadasxva subieqtebis Cabma;
• danaSaulebrivi Semosavlebis legalizaciaSi Cabma;
• transnacionaluri damnaSaveobis monawileoba.
yvela es niSan-Tviseba mTeli sisruliT SeiZleba gaTvaliswinebuliiqnes damamZimebeli garemoebebis saxiT, Tu saqarTvelos ssk-s daematebadanaSaulebrivi organizaciis cneba, romelic Tavisi SinaarsiT organizebulidanaSaulebrivi jgufis cnebaze ufro vrcelia.
2. saqarTvelos ssk-is 182-e muxls ~miTviseba an gaflangva~XXV TavSi ~danaSauli sakuTrebis winaaRmdeg~ daematos me-4punqti
mocemuli muxlis pirveli, meore da mesame nawilebiT gaTvaliswinebuliqmedebebi, Cadenili:
a) gansakuTrebiT didi odenobiT;b) danaSaulebrivi gaerTianebis mier.mocemuli danaSaulis uSualo obieqts warmoadgens fizikur an iuridiul
pirTa sakuTrebis konkretuli forma, romelTac misi Cadenis Sedegad miadgaqonebrivi zarali.
miTvisebis an gaflangvis sagani _ Rirebulebis ekonomikuri Tvisebebismqone materialuri samyaros nivTebi, agreTve fuli, rogorc misi sayovelTaoekvivalenti.
obieqtur mxares axasiaTebs sxvisi moZravi qonebis amoReba (gankerZoeba),Semdeg ki misi marTlsawinaaRmdegod da uangarod gadacema braleul ansxva pirTa sasargeblod.
subieqturi mxare xasiaTdeba bralis pidapiri ganzraxviT, anu braleulpirs gacnobierebuli aqvs, rom usasyidlod da ukanonod moaqcia sakuTaran sxva pirTa sargeblobaSi misTvis mindobili qoneba. agreTve iTvaliswinebsmesakuTris an qonebis sxva mflobelisaTvis zaralis miyenebis gardauva-lobas.
43 gansazRvreba Camoyalibebulia gaeros transnacionaluri organizebuli damnaSaveobiswinaaRmdeg mimarTuli 2000 wlis dekemberSi miRebuli konvenciis rekomendaciebisgaTvaliswinebiT. Màòåðèàëû ÎÎÍ À / RES / 55 / 25
62
miTvisebis an gaflangvis subieqti SeiZleba iyos 16 wlis asaks miRweuliSeracxadi fizikuri piri, romelsac qoneba mindobili hqonda mesakuTrisan sxva mflobelis mier. mocemuli danaSaulis makvalificirebeliSemadgenlobis mixedviT es SeiZleba iyos rogorc Tanamdebobis piri,romelic borotad iyenebs Tavis samsaxurebriv mdgomareobas, asevesaxelmwifo, komerciuli, an romelime sxva organizaciis mosamsaxure.sanqciebi mocemuli danaSaulebisaTvis unda iyos maqsimalurad mkacri,magram iTvaliswinebdes sasjelis Semsubuqebas im SemTxvevaSi, Tu braleuliaanazRaurebs miyenebul materialur zarals.
amgvari damateba saSualebas mogvcems gamoviyenoT didi odenobiT fuladisaxsrebis (mag., 25 000 larze meti) datacebisas, rogorc sazogadoebisekonomikuri interesebisaTvis safrTxis Semqmneli danaSaulisaTvis, ufromkacri sanqciebi.
3. SevitanoT ssk -is XXV TavSi ~danaSauli sakuTrebiswinaaRmdeg~ axali muxli 182
1 ~energomatareblebis dataceba~
1. momxmarebelTa mier eleqtroenergiis, bunebrivi airis dataceba,Cadenili ukanono mierTebis, dazianebis an mricxvelebis gadakeTebis gziT.
2. igive qmedeba, Cadenili:
a) winaswari SeTanxmebiT, kompaniis warmomadgenlebTan, distributorebTan;b) didi an gansakuTrebiT didi odenobiT zaralis miyenebiT.
sanqciebi unda iTvaliswinebdes mniSvnelovan jarimas da alternativissaxiT gamasworebel samuSaoebs.
4. Setanil iqnes meTerTmete karis ~danaSauli saxelmwifoswinaaRmdeg~ axali muxli 318
1 ~danaSaulebrivi qmedebebi, romelTac
gamoiwvies energetikuli krizisi~
1. nebismieri ganzrax qmedebis (dataceba, Tanamdebobis borotadgamoyeneba, TaRliToba da sxv.) Cadena, romelTac SeuZlia gamoiwvionenergetikuli krizisi mTel saxelmwifoSi an calkeul regionSi,
2. igive qmedebebi, Cadenili:a) magistraluri an lokaluri xazebis (eleqtrogadamcemi, milsadenebi)
ganadgurebis gziT;
b) danaSaulebrivi gaerTianebis mier.
3. mocemuli muxlis I da II nawiliT gaTvaliswinebuli qmedebebi,romelTac gamoiwvies adamianTa daRupva da sxva mZime Sedegebi.
mocemuli danaSaulis obieqts warmoadgens saqarTvelos ekonomikuriusafrTxoeba da politikuri stabiluroba.
xelyofis sagania dawesebulebebi; eleqtromatareblebis gadacemis,ganawilebis saSualebebi, agreTve TviT energomatareblebi, maT Soris,eleqtroenergia, bunebrivi airi da sxva saTbobi.
danaSaulis obieqturi mxare mdgomareobs iseT aqtiur qmedebebSi,romelic mimarTulia energomatareblebis datacebis, eleqtrogadamcemixazebis, milsadenebis, magistraluri da lokaluri xazebis ganadgurebisakenda sxv, romelsac SeuZlia energetikuli krizisis gamowveva.
63
subieqti SeiZleba iyos 16 wlis asaks miRweuli Seracxadi, fizikuripiri.
subieqtur mxares SeiZleba axasiaTebdes bralis arseboba pirdapiri anarapirdapiri formiT.
sanqciebi mocemuli danaSaulebrivi qmedebisaTvis unda iyos SeZlebis-dagvarad mkacri.
saqarTvelos ssk-Si aRniSnuli cvlilebebisa da damatebebis Setanaxels Seuwyobs ramdenime problemis gadaWras:
1. mivceT samarTaldamcav organoebs energetikis dargSi yvela donezeministridan rigiT inkasatoramde qmediTi instrumenti damnaSaveobasTansabrZolvelad
2. adekvaturi sanqciebis uzrunvelyofa im danaSaulTaTvis, romelicdamangrevel zemoqmedebas axdens saqarTvelos ekonomikaze;
3. energetikis dargSi Cadenil danaSaulTa gamovlena, aRkveTa dagamoZiebaSi saxelmwifo uSiSroebis operatiuli struqturebis srulimoculobiT CarTva.
64
danarTi I
saqarTvelos saTbob-energetikis saministros struqtura vbybcnhb
vbybcnhbc fgfhfnb
vbybcnhbc sfyfitvot
ntmybrehb vlbdfyb
flvbybcnhfwbekb ltgfhnfvtynb
rflht,bc ufy'jabkt,f
,eqfknthbf
vsfdfhb cgtwbfkbcnb
rfywtkfhbf
vsfdfhb cgtwbfkbcnb
cfpjufljt,fcsfy ehsbthsj,bc ltgfhnfvtynb
ghtc wtynhb
vbybcnhbc gbhdtkb vjflubkt
vbybcnhbc vjflubkt
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tktmnhjtythutnbrbc ltgfhnfvtynb
gthcgtmnbekb ufydbsfht,bc ltgfhnfvtynb
trjyjvbrbc ltgfhnfvtynb
behblbekb ltgfhnfvtynb
htajhvt,bc ltgfhnfvtynb
]blhjtythutnbrbc ufy'jabkt,f ufyf[kt,flb
tythubbc ufy'jabkt,f
vsfdfhb cgtwbfkbcnb
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vsfdfhb cgtwbfkbcnb vsfdfhb
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s,jtythutnbrbc ufy'jabkt,f
kbwtypbht,bc ufy'jabkt,f
ecfahs[jt,bc ufy'jabkt,f
vsfdfhb cgtwbfkbcnb
s,jvjvfhfut,bc lf ufhtvjc
lfwdbc ufy'jabkt,f
vjvgjdt,tkb lfhut,bc ltgfhnfvtynb
vsfdfhb cgtwbfkbcnb
cfufhtj ehsbthsj,fsf ufy'jabkt,f
vsfdfhb cgtwbfkbcnb
vsfdfhb cgtwbfkbcnb
byajhvfnbrbc lf f[fkb ntmyjkjubt,bc ufy'jabkt,f
66
gamoyenebuli wyaroebi da literatura
1. 1999 wlis 30 aprilis kanoni eleqtroenergetikisa da bunebrivi airis Sesaxeb;
2. saqarTvelos sisxlis samarTlis kodeqsi (1999 w.);
3. Äîêóìåíòû ÎÎÍ A / RES / 55 / 25;
4. saqarTvelos kontrolis palatis masalebi:
§ kontrolis palatis wardginebis proeqti dainteresebuli saministroebisada uwyebebisadmi ~saTbob-energetikis dargis organizaciebis Tanamdebobis pirTasaqmianobaSi gamovlenili uxeSi darRvevebis Sesaxeb~;
§ saqme #01-1/1-23 ss ~Cxorowyuhesi~-s safinanso-ekonomikuri saqmianobisSemowmebis Sedegebis mixedviT;
§ saqme #01-1/1-24 or tomad ss ~gumaThesi~-s safinanso-ekonomikuri saqmianobisSemowmebis Sedegebis mixedviT;
§ saqme #01-1/1-25 ss ~lajanurhesi~-s Semowmebis Sedegebis mixedviT;
§ saqme #01-1/1-26 ss ~rionhesi~-s Semowmebis Sedegebis mixedviT, sam tomad;
§ saqme #01-1/1-27 ss ~Zevrulhesi~-s Semowmebis Sedegebis mixedviT, or tomad;
§ saqme #01-1-1-2 xuT tomad, kavSiri (asociacia) ~ saqarTvelos eleqtroenergiissabiTumo bazris~ Semowmebis Sedegebis mixedviT;
§ saqme #01-1/1-48 1996-2001 ww. saqarTvelos generaluri prokuraturis TxovniTeleqtroenergetikuli obieqtebis Semowmebis masalebis qseroaslebiT;
5. saqarTvelos kontrolis palatisa da generaluri prokuraturisurTierTTanamSromlobis komisiis masalebi:
§ informacia 1996-2002 ww. sisxlis-samarTlebrivi reagirebis Sesaxeb energetikisdargTan dakavSirebuli kontrolis palatis Semowmebis masalebze;
6. Êîíòðàêò ¹ 219 îò 12. 12. 1997 ã.;
Ãåíåðàëüíûé Êîíòðàêò ¹173 / 212 îò 21. 08. 1998 ã.;
7. Ñîâåòñêèé Ýíöèêëîïåäè÷åñêèé ñëîâàðü. Ì., 1990ã.;
8. Îöåíêà ïðîãðàììû ~ ESAF~ Â Ãðóçèè îò 11 äåêàáðÿ 1999ã.;
9. respublikuri presis masalebi:
§ Ãàçåòà “Ñâîáîäíàÿ Ãðóçèÿ” îò 23 ÿíâàðÿ, 13 íîÿáðÿ 1999 ã. îò 29 äåêàáðÿ 2001 ã.;
§ gazeTi ~saqarTvelos respublika~ 1 dekemberi da 20 dekemberi 2002 w,
§ 25 Tebervali, 26 Tebervali, 6 aprili, 23 aprili da 22 maisi 2003 w.;
§ gazeTi ~kviris qronika~ 4-10 noemberi, 2002 w.;
10. telearxis ~iberia~ masalebi, axali ambebi 14 ivnisi da 15 ivlisi 2003 w.;
11. radio ~imedi~-s masalebi 14 aprili, 2003 w.;
12.Ñâàíèäçå Ã. è äð. Âîçîáíîâëÿåìûå ýíåðãåòè÷åñêèå ðåñóðñû Ãðóçèè. Ëåíèíãðàä,1987 ã. ;
13. d. ComaxiZe _ saqarTvelos saTbob-energetikuli kompleqsi. Tbilisi 1984 w.;
14. Ýíåðãåòè÷åñêèå ðåñóðñû Ãðóçèè è ïðîáëåìû èõ ðàöèîíàëüíîãî èñïîëüçîâàíèÿ.Òáèëèñè 1992 ã.;
15.Íåêîòîðûå âîïðîñû î ïðèâàòèçàöèè ýëåêòðîýíåðãåòè÷åñêèõ îáúåêòîâ Ãðóçèè, www.erranet. org. georgia Tsintsadze privatization 1999.
TAX CODE AND REGULATORY NORMS ESTABLISHING A FAVORABLE ENVIRONMENT
FOR CORRUPTION IN THE GEORGIANENERGY SECTOR
ELENE KHARABADZE
ROMAN BOKERIA
Currently the Georgian Tax Code and regulatory norms create a favorable environment for corruption in theGeorgian energy sector. One of the main components of corruption is financial crime. Despite some perma-nent changes, the current Tax Code of Georgia fails to adequately harmonize the revenue system with theexisting situation in the energy sector. Georgian tax revenues are virtually impossible to collect or count.High taxes often lead to corrupt arrangements. The collection of tax revenues is poorly administered and thenon-transparent regime includes many possibilities for corruption, while the responsibilities of comptrollersare undeveloped. This report analyzes those articles of the Georgian Tax Code which can become the basisof corrupt agreements. To solve the abovementioned problems, the report also proposes specific changes inthe Georgian Tax Code.
EDITORIAL BOARD:
Louise Shelley, Erik Scott, Shota Papava, Ketevan Rostiashvili, Georgi Glonti,Taras Akhalaia, Giuli Alasania, Irine Kakoiashvili
Additional Review and Critique Provided by:
Elgudja KupreishviliDoctor in Economics
This research project was conducted within the framework of the Georgia Office of the American University’sTransnational Crime and Corruption Center (TraCCC)’s grants program. Financial support was provided bythe Bureau of International Narcotics and Law Enforcement Affairs of the U.S. Department of State, incoordination with the Office of Overseas Prosecutorial Development Assistance and Training (DOJ/OPDAT)of the U.S. Department of Justice.
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INTRODUCTION
Heat-and-power engineering is a vital element of any healthy national economy. It serves as an economicbasis for the entire public system and is a pivotal component for sustainable development. The powerindustry, in particular, is an important branch of the heat-and-power engineering complex because a strongpower industry often acts as the basilar artery in sophisticated economic organisms.
Establishing reliability in the nationwide power supply is one of the most important needs in Georgia atpresent. Power engineering problems are extremely acute in the country. Traditionally, the power industryhas been unable to meet countrywide demands for heat and power, and even though Georgia is consid-ered to be rich in terms of hydro-energy, a main part of its heat and power resources are imported.
Theoretically, the hydro-energy resources that could be drawn from all of Georgia’s 319 large and mediumsize rivers, alone, makes up about 136 billion KW/hrs of energy (the total number of rivers in the countryequals 32,198). Technical hydro-energy resources provide 68 billion KW/hrs of power in Georgia, whileeconomic hydro-resources provide 32 billion KW/hrs. About 1,943 KW/hrs of hydro-energy can beproduced per each square meter of Georgian territory. This is one of the highest indices worldwide1 .
The political and social changes that took place in Georgia over the last decade had a destructive impacton the national economy in general, but this effect was particularly acute in regard to the energy sector. Nota single electric power station could operate according to its projected parameters, and problems emergedin the sector of power distribution, something that presented serious challenges to the power system ofGeorgia in terms of its financial provisions. Frequent power failures and blackouts led to an even moredesperate energy crisis, which was then heightened by the existence of inefficiency and widespread cor-ruption within the industry. Unfortunately, during this time the state proved too feeble to regulate marketrelations in order to ensure that the “rules of the game” were strictly adhered to.
In recent years, the depth of the shadow economy and corruption in the energy sector, and accordingly,poor state revenues, have become a subject of increased interest. Because the shadow economy is notsubject to taxation, compensation for the decrease in state revenues is bound to come at the expense ofhonest taxpayers. Moreover, increased taxes, state debt, and reduced items of expenditure in the statebudget will eventually lead to adverse effects within the power industry. Unfortunately, determining thedepth of the shadow economy within the Georgian power industry is practically impossible because ofshoddy accounting. Furthermore, the electric meter installation system is out of order throughout Georgia(except Tbilisi).
Ninety to one hundred percent of the total electricity supplied by the regional divisions (54 district energycompanies), which are joined to the United Distributing Energy Company, is consumed by most of theGeorgian population (except industry regions such as cities: Tbilisi, Kutaisi, Khashuri, Bolnisi, Marneuli,Akhalkalaki). However, the general parameter of consumed electricity payments is low (39%), and thisproblem is left practically uncontrolled by the appropriate bodies because of the current payment system(collectors).
It is important to realize that most Georgian power companies and hydroelectric power stations, most ofwhich the state owns a 100% share in, are profitable. Nevertheless, due to the troubles encountered inenergy distribution the index of collection of consumed electricity remains low. In fact, the state loses largeamounts in terms of profit share. This is in part due to state inefficiency, on the one hand, and poor taxrevenues (Profit Tax) on the other. Furthermore, to a certain extent the current Tax Code itself encouragesthe low tax revenue index.1 Chomakhidze D., The Economic-Ecological Exploitation of Georgian Power Energy Potential, Tbilisi, 2002, p.15;2 Shevardnadze K., Chechelashvili R., Chocheli V., Khaduri N., “Papava Indexes of Tax Corruption”, Tbilisi, 2000, p. 6;
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One form of corruption in Georgia is tax crime2 . It takes place when an arrangement is made between thetaxpayer and a tax organization employee, in which the former avoids paying taxes either fully or partially.This elaborates the main part of the shadow economy, corruption within the tax organization; therefore, themain focus of this report is to outline and analyze the articles, paragraphs, and provisions of the Tax Codethat contain signs of, and may become the basis for, corrupt deals and transactions.
SITUATION IN THE ENERGY SECTOR
Today, the Georgian energy sector operates under extremely unfavorable conditions. An ongoing processof structural change and technical rehabilitation work is going on, while at the same time efforts are beingmade to clarify the legal and normative bases of the energy field. Moreover, overcoming the crisis in theenergy sector required some drastic emergency measures; thus ever since the fall of the Soviet Union theGeorgian energy sector has been working in an environment that necessitates economic reform.
The economic reform process began in 1996 with the Presidential decree N437 on “the re-structuring ofenergy sector,” and continued based on the 1997 “Law on Power Industry”. Based on the latter, theGeorgian National Power Industry Regulation Commission was set up as an independent service. Its basicfunction was to regulate the country’s power industry. However, as a result of amendments and supple-ments made in 1999 to the Law of Georgia on Power Industry, the title of the law was changed to “theLaw on Power Industry and Natural Gas”, and the name of the Commission was also changed to “theGeorgian National Energy Regulation Commission” (GNERC). This law extended the rights of the com-mission and developed and provided methodic instructions for defining the value of electricity tariffs3 ,wholesale energy market functioning rules4 , the conditions of supply and consumed electricity5 , and wholesaleand retail electricity tariffs6 .
Privatization of Power Industry Enterprises
According to “Privatization of State Enterprises In Georgian Republic by the Supreme board order dated9 August, 1991 (N342–I/a) and by the statements of Georgian Parliament and by the Georgian Law “ofprivatization of State property” (30.05.1997Y, Parliament, N743), has privatized existing actives anddecided to strengthen profits of these actives and build up its ratability by transmitting existing actives to theprivate sector.
The Government of Georgia made a significant decision to privatize the assets available in the powerindustry sector and increase their profitability by transferring them to private ownership and management.This privatization process began early in 1992 and continues today.
By 1995 14 small hydroelectric power stations were privatized. This represented 37.8% (37 stations) ofthe small hydro power stations. (See appendix)
A few years later privatization within the power industry began to assume even greater dimensions. Thisbegan in 1998 when the Strategy for Privatization of Georgian Energy System Companies was approved,and 75% of the shares of TELASI, Tbilisi Energy Distribution Company, were sold to the US companyAES. Then in 1999, the distribution network of the Kakheti Region and TBOELECTOCENTRAL ofTbilisi were privatized. In 2000 the power-generating units No.9 and No.10 of the Gardabani ThermalPower Station were sold, and the same company was later given management rights over Khrami I and
3 GNERC order N3, 01.07.1998.4 GNERC order N10, 10.09.20015 GNERC order N11, 20.09.2001.6 GNERC order N12, 14.10.2001
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Khrami II (which are the part of main hydro power stations) for the period of 25 years. Finally by the 1st
of June 2001, 35 large and small electric power stations, with a total power generating capacity equaling18.9% of the total volume of electricity generated in the country, were privatized7 .
In February of the year 2002, the Electricity Wholesale Market of Georgia was transferred to the Consor-tium of Iberdrola Ingenieria y Consultoria (Spain), IPA Energy Consulting (UK), and OMEL (Spain)under a 5-year management contact and since then the majority of privatized enterprises have improvedtheir operations:
• debts were partly covered and payments on the remaining part of them were suspended;• payments of consumed electricity charges became regulated by the investors;• tax payments increased and state revenues increased accordingly;• the full payment of consumed electricity charges had a positive effect on other branches of power
engineering. Middle-sized and large scale industries worked out, such as: “Ferroalloy Factory” ofZestafoni, “Rustavtsementi”, “Georgian Railway”, etc.;
• the possibilities for better utilization of export potential in the branch were apparently raised; and• efforts were made to minimize corrupt deals. For example, there have been cases of arrangements
between the owners of private enterprises and the employees of auditor bodies, which recognize taxobligations and payments.
It is obvious that privatization has occurred within the Georgian power industry, and that this process is stillcontinuing. Notably, there have been some positive changes, but in general Georgian consumers have seenno significant improvement in their situation and the state itself achieved no significant results in terms ofincreased revenues.
Rehabilitation of Sector
International organizations pay close attention to the energy sector in Georgia. In particular they hope tosee improvement in the collection of charges payable for the electricity generated and supplied to consum-ers. In fact, this was one of the priority directions for which the World Bank allocated to Georgia its first,second, and third credits (with the value of USD 60 million each). These were supplied in order to pro-duce structural changes in the energy sector.
The credit for structural changes allocated in 1999-2000 (USD 25 million) served the same purpose. Itwas meant to maintain the pace of reform within Georgian power engineering and alleviate any relevantsocial outcomes. This was made clear by the terms and conditions that were set forth in relation to obtain-ing the credit. This clearly specified intent to reform the energy sector by: improving service quality; reduc-ing environmental impact; enhancing perspectives for participation of the private sector within the energyinfrastructure; and overcoming the energy crisis. All of this was expected to give a fresh impetus to thedevelopment of the private sector.
The specific aims of the Power Industry Rehabilitation Project (with a value USD 52.3 million), which wasimplemented between 1997 and 1999, were as follows:
• to increase the capacity and volume of generated electricity in the energy sector, alleviate the deficit, andimprove electricity supply;
• to regulate the electricity supply in order to account for the increase in fuel supplies at “Tbilsresi”; and• to transform “Tbilsresi” into a commercially and financially independent enterprise, etc.
7 Chomakhidze D., the Economic-Ecological Exploitation of Georgian Power Energy Potential, Tbilisi, 2002;
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Moreover, the Electricity Market Support Project (with the value of USD 56.2 million), which com-menced in 2000 (to be completed until 2006), included the following components:
• improvement in the degree of electricity supply to be consumed in the transmission network;• rehabilitation of the dispatch control systems;• rehabilitation of the transmission network; and• provision of different types of technical assistance.
Some other projects were also implemented in the energy sector of Georgia under the auspices of the EU.One was the Energy System Restructuring Project of 1999, which had the value of USD 399, 000.Another was the Technical Assistance in Energy Field, which had the value of USD 1.3 million (1997-98),and yet another was the Energy Policy Management Project of 1994-95, valued at USD 500,000.
Regardless of the foregoing and other changes in effect of late, and although there are some favorableconditions in Georgia for exporting expensive peak energy and for the effective use of some auspiciousfeatures of the Georgian energy system (such as hydroelectric power stations with reservoirs, high voltageintersystem power transmission lines, and favorable starting conditions for the development of hydro-accumulation), the crisis in the sector has not yet been overcome. One of the underlying reasons for this isthat the index of collection of consumed electricity charges still remains very low, something that is causedby bad management within the power industry.
The structural reorganization that took place in the energy distribution sector was aimed at improving thecollection of consumed electricity charges. For example, in 2000 the structural arrangement of energycompanies was ensured according to regions, and in 2002 the JSC Georgian United Energy DistributionCompany was established when eight regional energy companies merged. Also, in May of 2003 the JSCGeorgian United Energy Distribution Company was placed under the management of the PA ConsultingGroup for the term of 18 months. Despite all of this, however, no significant changes have been seen so farin the collection of consumed electricity charges.
According to the data provided by the United Energy Distribution Company, only 39.1% of the value ofconsumed electricity was paid in 2002, if set-offs are taken into account. Furthermore, according to the dataprovided by the Georgian Electricity Wholesale Market, only 19.9% of the value of consumed electricity waspaid in 2000, and even though in 2002 this index significantly improved by rising to 73.4%, only 43.6 % of itwas collected in cash (the remaining includes funds ensured through set-off operations and financing).
Such a low index of collection of consumed electricity charges also results from the fact that 18% of thevalue of electricity purchased on the Georgian Electricity Wholesale Market comes from the AbkhazianRegion, and no payment has been procured from this region so far; though it must be mentioned that this ismore of a political problem, then it is a problem with the energy sector.
Georgia has experienced shortages in fuel and energy resources, primarily in electricity, throughout recentyears and this has resulted in extensive economic, social, political and strategic damage to the nation.Unfortunately, these processes are still continuing and may go far beyond any reasonable control.
Because of frequent and long electricity disconnections, the workings of active industries have deterio-rated, industry power plans have been damaged, displeasure within the population grows toward thegovernment, and there is a heavy social imposition, which could lead to demonstrations and general strikes.Moreover, the general population displeasure was especially raised recently, when “AES-Telasi” was soldto the Russian Power Company “RAO”, which many worry will act as an instrument of Russian strategicinterest within Georgia8 .8 Authors’ analysis of current Georgian mass-media sources.
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If the Georgian energy sector could achieve optimization in the collection of consumed electricity charges,and the government of Georgia could do the same regarding the collection of taxes, then the question ofbudget sequestrations would no longer be an issue on the political agenda year after year, as it is at present.This would mean that the Government would be able to pay more attention to social, and indeed other,problems that are facing the population today.
ANTICORRUPTION EFFORTS
Regardless of the formation of a competitive market, the Georgian power industry still remains unable toachieve its chief aims. The existing corrupt mechanism in the energy sector that is based, to a certain extent,upon the grave social conditions of the population, serves as the main reason for such failure. Latentcorruption exists at each hierarchical step of the energy sector: large-scale (optional) corruption is metamong the top governmental circles and, as a rule, involves the gross embezzlement of cash funds andmaterial resources; small-scale (mass) corruption is met among public officials and civilians, when energysystem personnel misuse their power within their relations with the public. All this, as a whole, qualifies asorganized crime and reduces public confidence in the state.
The subject of this study is to review and analyze the applicable Tax Code and other regulatory normativeacts that may create a favorable environment for the existence and development of corruption and eco-nomic crime within the Georgian power sector; thus it aims to do the following:
• identify the factors that stimulate corrupt behavior in the energy sector;• detect where incentives for corruption appear within the applicable Tax Code and other regula tory acts.
The following are the main incentives for corrupt behavior within the fuel and electro-energy sector:
• an improper legislative basis;• a complex and ineffective management system;• a weakly developed free market mechanism;• an ineffective tariff flexibility policy; and• lack of transparency in the mobilization and spending of financial resources.
Causes of Corruption
The outcome of this study enables us to express our view in connection with the reasons for different typesof corruption in the energy sector:
I. Unavailability of Data Bank
• No reliable process exists for measuring the amount of electricity that is supplied to consumers, becausethe level and scale of electric meter installations are low and insufficient.
As a result of the investments made in the last few years by the AES Company, the level of electric meterinstallations in Tbilisi totals 80%. This resulted in a marked improvement in the index of the collection ofconsumed electricity charges.
However, the situation in the regions is still lamentable. There the level of such installations is very low orequal to zero. In particular, this applies to the population that constitutes the largest part of electricityconsumers. For them, electricity is the only consumable energy carrier and thus this is a matter of vitalimportance.
As mentioned above, this population consumes 90-100% of the total amount of supplied electricity, with
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the exception of the large industrial cities (Tbilisi, Rustravi, Kutaisi, Khashuri, Bolnisi, Marneuli, Akhalkalaki,etc.). In these regions the population consumes 50-60%.
• The total index of the collection of consumed electricity charges is low. It makes up (except for Tbilisi)35-40%, and in some regions (in Racha and Guria) it hardly reaches 15-20%.
It goes without saying that the general economic situation in the country makes an impact on the foregoing,but particular attention must be given to the fact that the collection of electricity charges throughout theterritory of Georgia are mainly (except for Tbilisi) paid in cash, via cash messengers. This serves as a fertileground for the flourishing shadow economy and corruption. This fact is the main reason for the existence ofquite a large amount of unregistered and illegal cash flow within the power industry.
• In most of the enterprises that generate and supply electricity, bookkeeping procedures are not fol-lowed adequately. Many fail to comply with either international accounting standards or the requirementsprovided by the Law of Georgia on Accounting and reporting.
Most of these enterprises, although they (joint stock companies since 2000 and limited liability companiessince 2001) have to provide accounts and financial statements according to the International AccountingStandards (IAS), as required by the Law of Georgia on Accounting and Reporting, fail to comply with thisrequirement and still carry out accounting procedures using out-of-date Soviet methods. Some even makean attempt to comply with the accounting and reporting procedures of the IAS; yet they still do it in aninadequate manner. In particular they often have:
- no pre-drafted and approved accounting policy;- no pre-approved methods for the evaluation or revaluation of their assets;- no methods for calculating depreciation or amortization;- no methods for acknowledging their revenues and expenditures in full conformity with the requirements
of charging methods;- no procedures for identifying their bad debt claims;- no assessment of the possible damage resulting from bad debts and no relevant methods for creating a
reserve; and- no assessment procedures concerning the borrowing power of their clients.
The foregoing creates uncertainty as to whether the available claims (accounts receivable) are real and highenough. All this has an adverse effect on the total income of the energy sector and its subjection to thepayment of important taxes, such as value added tax (general-pubic tax), profit tax, and economic activitytax (local tax). This results in the reduction of tax revenues and creates fertile ground for corrupt arrange-ments between taxpayers and tax body employees.
II. Applicable Tax Code
• The applicable Tax Code, regardless of permanent amendments (since 1997 there have been 219amendments added to the Tax Code, including 18 concerning income and profit tax, 25 concerning valueadded tax, and 12 dealing in social taxes and administrative tax rules), fails to ensure conformity within thetax system at the present time;• taxes are not subject to real calculations and payments;• the tax burden is not averaged for the taxpayer, something which is both a real hindrance to business anda good basis for corrupt deals;• taxes are not strictly administrated;• the tax administration is not transparent; thereby excluding no possibilities for corrupt transactions; and• tax officers often lack a sense of responsibility.
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The outcome of this study shows that there are a number of provisions within the applicable tax legislationthat may serve as the basis for corrupt deals. Such provisions will be discussed below in detail. (TraCCCGO grantee Natalia Ivanova’s report on - Corruption in the Georgian Electro-Energy Sector - Accordingto Chamber of Control Materials).
III. Controlling Authorities:
• Relevant parts of the state executive and judicial authorities react inadequately to the facts of corruptionrevealed by, and specified in, the inspection deeds of the Chamber of Control of Georgia;• The top management staff of energy sector enterprises are not held responsible for the evidence ofcorruption and organized crime revealed in the inspection deeds of the Chamber of Control; and• The cash messenger institution is ineffective and inexpedient.
INCENTIVES TO CORRUPT BEHAVIORS IN THE TAX CODE
Some of the articles and regulations of the Applicable Tax Code actually entice corrupt arrangementsbetween taxpayers and employees of tax bodies, particularly within the area of income corrections.
Tax Code of Georgia
I. Profit Tax:
1. Article 68 - Principles for Recording Income and Expenditures
- section 1: “ . . . The taxpayer should maintain records for tax purposes using the cash basis method orthe accrual basis method”;
- section 3: “ . . . the taxable incomes shall be determined by the same method which is used by thetaxpayer for book-keeping purposes”, herein the correction of incomes is only within the framework ofthis Code. Taxable income must be defined by the same method that is used by the taxpayer for book-keeping. At the same time, the adjustment of income must be made only in compliance with the require-ments of this Code. If according to the deductions foreseen in the Code, the accounting data of thetaxpayer and marginal norms stated by the Code are different, then in order to determine their taxableincome the taxpayer should provide records of their tax deductions;
- section 4: “ . . . according to this section, the taxpayer shall maintain records for tax purposes using thecash basis method or the accrual basis method, provided, however, that the taxpayer uses the samemethod during the tax year;”and
- section 5: “If the taxpayer maintains records using the accrual basis method, the moment of receipt ofincome shall be deemed to be the period following 90 days from the moment of supply of goods, fulfillmentof a work, or rendering of a service; but if the payment is made prior to that period, then the moment ofpayment.”
The abovementioned section 1 of Article 68 of the Code, prescribes two alternative methods (cash andaccrual) for maintaining tax records, and section 4 enables the taxpayer to make a choice among them.
As for section 3 of Article 68, under the Code this creates the basis for corrupt deals, as most taxpayers(limited liability companies – since the 1st of January 2000, and joint stock companies – since the 1st ofJanuary 2001) are subject to the Law of Georgia on Regulation of Accounting and Reporting; thereforethey need to maintain records according to the International Accounting Standards (IAS).
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The “accrual basis method” represents one of the main assumptions9 of IAS Structural Bases for Prepa-ration and Submission of Financial Statements. Under it the taxpayer is obliged to prepare financial state-ments according to the accrual basis method10 . Hence, he/she has no opportunity to use the cash basismethod without making corruption arrangements with tax body employees.
In light of this, section 5 of Article 68 seems to arrange concrete norms for the accrual basis method at themoment of receiving incomes, which is different from Article 72 of the Code and IAS. Also, it takesconcrete account of amounts at the moment of expense recognition. (Article 74)
As a result of corruption agreements between taxpayers and tax bodies, incomes are acknowledged bythe use of the cash basis method and expenses by the accrual basis method. This results in a reduction inthe taxable turnover and taxable income amounts.
According to this, we consider that section 3 of article 68 of the Code sets limits against sections 1 and 4 ofthe same article and Article 72. It also creates different understandings for the term “accrual basis method,”complicates the determination of taxable incomes, and presents a basis for corruption agreements.
In order to meet tax objectives, the Tax Code should unequivocally establish the methods for recording taxliabilities that need to be adhered to by the taxpayer. So, we consider that section 3 of Article 68 of the TaxCode should be withdrawn.
2. Article 54 – Depreciation Charges and Deductions for Fixed Assets
- section 3: Fixed assets, which are the subject of depreciation, may be grouped according to amortiza-tions quotas as following:
Number of group Fixed Assets Depreciation
quotas %
1
Passenger automobiles, automobile and tractor equipment for use on roads; special instruments; sundries and accessories; computers, peripherals and equipment for data processing and storage
20
2
Automotive transport rolling stock; trucks, buses, special automobiles, and trailers; machines and equipment for all sectors of industry and the foundry industry; forging and pressing equipment; electronic equipment; construction equipment; agricultural machines and equipment; office furniture
15
3
Railway, sea, and river transport vehicles; power machines and equipment; turbine equipment; electric motors and diesel generators; electricity transmission and communication facilities; pipelines
8
4 Buildings, structures 7
5 Assets subject to depreciation not included in other groups 10
9 IAS - Structural Bases for Preparation and Submission of Financial Statements;10 IAS, according accrual basis method recognition of income is at the moment of supply goods (work, service) withoutany limitations (90 days and etc);
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- section 4: “by decision of a taxpayer, amortization charges for each group shall be calculated by apply-ing no more than the depreciation quotas specified under Section 3 of this Article to the balance sheet11
value of such group at the end of the taxable year, according to the actual accrual.”
The words “according to the actual accrual” as specified in this Article of Tax Code, which was notprovided under the previous edition of the Tax Code and was added by the amendment made on Decem-ber 21, 2001, serves as a basis for corrupt deals.
According to the IAS, an economic entity (taxpayer) has the right to select the method for accrual ofamortization charges. By decision of a taxpayer, the selected amortization method of fixed assets ensuresthat the calculation and deduction of each separate asset will be recorded during their period of beneficialuse, unlike annual quotas that are strictly limited by the method of reducible balance. According to the TaxCode, (section 3, Article 54) the latter is calculated on the basis of balance sheet values that enable noidentification of assets or full amortization of their values during the period of beneficial use. A taxpayer,being obliged to deduct the amortization charges (expense) of an asset from his/her annual gross incomefor tax purposes, according to the quotas established by the Tax Code, is thus unable to ensure fullamortization of the value of such assets during the period of beneficial use without a corrupt deal.
If the taxpayer, for example, prepares his/her financial statements according to IAS requirements and usesthe method, arranged by himself, of depreciation charges and deduction guarantees with fully depreciatedvalues, by the end of the period of helpful use the assets (which makes reduction of values of amortizedassets) have become inadequate to the “balance of value of the group”. So, there are still problems aboutprolonged depreciation charges and deduction of these assets for taxation purposes.
According to the above mentioned, section 4, article 54: “The sums of depreciation charge under eachgroup are calculated by applying the depreciation levels indicated in part 3 of this Article.” This makesserious problems for the taxpayer, in relation to their right to determine deduction expenses and the fulldepreciation of assets, and to the implementation of the Tax Code. This is one of the causes of corruptdeals; hence we recommend that:
- The Tax Code should establish reasonable amortization quotas for the groups of similar fixed assetssuch as buildings, structures, equipment and machinery, means of transport etc.;- Amortization quotas should be specified in percentages; and- The words in section 4, Article 54; “according to factual depreciation charge” should be withdrawn.
3. Article 74 - Moment of Incurring Expenditures When Using the Accrual Basis Method
According to Article 74 of the Tax Code of Georgia, “any moment shall be deemed the moment ofincurring expenditures by a taxpayer in connection with a transaction (agreement) in using the accrual basismethod for tax accounting when all the following conditions are fulfilled:
a) the taxpayer’s acceptance of a financial obligation can be acknowledged unequivocally;b) the amount of such financial obligation can be valued with sufficient accuracy;c) all of the parties to the transaction or agreement have actually fulfilled all their obligations under the
transaction or agreement and the relevant amount (other income) is subject to unconditional payment.
According to Appendix No.5 of the approved Instruction on Profit Tax Calculation and Tax PaymentProcedure (Form No.03 Appendix “A”) the “taxes paid to the budget shall be deducted from the grossincome,” but the words ‘taxes paid to the budget’ are inadequate for articles 72 and 74, as specified in the
11 According to Article 54 of the Tex Code, fixed assets of taxpayers (enterprise) are divided into 5 groups; sum of initialvalue of fixed assets of each group is “balance of value of the group”;
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Appendix to the Instruction on Profit Tax Calculation and Tax Payment Procedure, and serve as a basisfor corrupt deals.
In a case where a taxpayer selects the accrual basis method, for example, the deduction of alreadyacknowledged expenses (according to this method), which are subject to deduction by the date ofdrawing up the declaration but are not actually paid, is too risky, if such a deduction isn’t backed up bya corrupt deal.
Part of the risk lies in article 72. It ascertains that a taxpayer, who is maintaining records using the accrualbasis method, should record income and expenditure based on the time of acquisition of the right to thatincome, or acknowledgment of the expenditure respectively, regardless of the moment of actual receipt ofincome or performance of payments.
Moreover, when using the accrual basis method, which is subject to the requirements of Article 74 of the TaxCode via the declaration of taxes that are subject to deduction by the taxpayer, the financial obligations areacknowledged unequivocally and with sufficient accuracy, and are subject to unconditional payment.
Regarding all this, we recommend that the word “paid” should be withdrawn from the instruction on ProfitTax Calculation and Tax Payment Procedures, Appendix N5 (form N03, appendix “A”).
II. Value Added Tax:
In order to explain the basis for corruption in relation to the Value Added Tax, let’s discuss its requirementswithin the Tax Code and other normative acts of Georgia:
1. Obligation to Pay VAT to the Budget
The Tax Code of Georgia
Article 29, Section 25: The “indirect tax” is “a tax (VAT, excises, etc.) imposed as an addition to the priceof the supplied goods (works, services) and payable by a customer when purchasing the goods at theprice increased with this tax…The liability to pay the indirect tax to the budget is borne by the supplier ofa good (work, services) who, for the purposes of Parts III and IV of this Code, is termed as a taxpayer”.
Article 91, Section 1: “a VAT payer is a person who is registered or is required to be registered as aVAT payer.”
Article 92, Section 1: “a person who carries out economic activity and conducts transactions subject toVAT payment within any continuous period of 12 calendar months the total amount of which exceeds GEL24,000 (according to the amendment of August 26, 2003, limitation from GEL 24,000 increased to GEL100, 000) is required to file an application to a tax authority for registration of such person as a VAT payerwithin no later than the date following the day of occurrence of such moment”.
Article 96, Section 2: “Taxable transactions are the supply by a person of goods (work, service), includingon a gratuitous basis, if they are considered to be carried out on the territory of Georgia...”
These Articles of the Tax Code (29/25, 91/1, 92/1, 96/2) require that the obligation to pay VAT to thebudget shall be imposed only on a supplier of good or service.
VAT tax also needs to be set-off and the Tax Code of Georgia defines this term in the following articles.
Article 90: “. . . the amount of VAT payable with respect to taxable turnover is determined as the differ-ence between the sum of charged tax on this turnover and the sum subject to set-off according to tax
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invoices and custom declarations issued under this Part”.
Article 114: VAT creditable in the Determination of Payments to the Budget
- section 1: “. . . amount of VAT subject to set-off is the sum of tax paid on the basis issued tax invoicesor custom declarations according to the time of taxable transaction . . . on taxable transactions or imports,where the goods, works or services are used or are to be used for the purpose of the taxpayer’s economicactivity, even if they do not enter into production costs. The amount of VAT paid to the budget of Georgiais subject to VAT set-off operation.”
Article 115 – Tax Invoice
The Tax Code of Georgia unequivocally defines the documents and procedures by which the payment ofVAT should be evidenced by a buyer.
- section 2: “A tax invoice is a document subject to strict registration, in the form established by theMinistry of Tax Revenues of Georgia, which evidences the fact of VAT payment.”
- section 3: “A taxpayer is obliged to write out a tax invoice upon delivery of goods (works, services) andissue it to the purchaser not later than on the second day from the delivery of goods (works, services). Inany case upon supply of goods a strict registration bill of lading should be issued in consistence with Article68 of this code.”
The last sentence of Section 1 of Article 114 of the Tax Code of Georgia, which says the “amount of VATpaid to the budget of Georgia is subject to VAT set-off operation,” may be the cause of corrupt dealsbetween the taxpayer and the employees of tax bodies.
For VAT set-off purposes, a person receiving goods (work, service) for economic activities has to pay theamount to a supplier, including VAT, according to the tax invoices issued at the time of the taxable opera-tion (Article 114/1 of Tax Code of Georgia). The amount subject to set-off is the amount paid by thetaxpayer according to the tax invoices issued by the supplier (seller), but there is nothing to guarantee thatthe seller will provide acknowledgment of the set-off.
The same is evidenced by the Tax Department itself in its circular letter No.03-3-11/738/63 of March 8,2001, according to which “if a buyer fully paid to a seller the amount specified to the tax invoice issued fora taxable operation, such buyer shall have the right to set off the amount indicated in this tax invoice,regardless of whether the seller reflected the turnover relevant to such operation in the VAT declarationsubmitted to Tax Inspection for the taxable period within which such operation was performed.” This isabsolutely legal and fair.
Article 115 of the Tax Code of Georgia unequivocally acknowledges that a tax invoice is the documentevidencing the fact of VAT payment and Article 114 defines the VAT amount subject to set-off, but the TaxCode should unequivocally provide the taxpayer with a clear procedure for determining the VAT amountsubject to set-off. It should not cause the mixing of duties of a taxpayer and tax officer. It may be wordedas follows:
Article 114, Section 1: “. . . amount of VAT subject to set-off is the sum of tax paid on the basis issued taxinvoices according to the time of taxable transaction or paid according to customs declaration . . . ontaxable operations or taxable import, if the goods, work or service is used or is to be used for economicactivity of a taxpayer, even if they are not included into the production cost.”
Responsibility for Non-Payment of VAT by a supplier is defined in the following articles of the Tax Code:
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Article 3, Section 1: - “A natural or legal person is obliged to pay the general public and local taxesestablished by this Code, according to which such person is considered to be a taxpayer.”
Article 5. – “A tax is a mandatory payment to the budget and state funds (hereinafter referred to as “thestate fund”) under this Code, having an obligatory non quid pro quo and gratuitous nature, effected by ataxpayer.”
Article 28, Section 1. – “A tax obligation is considered a taxpayer’s duty to pay the tax established by law.”
Article 28, Section 2. – “The procedure and conditions for creation, change, termination and fulfillment ofa tax obligation shall be regulated exclusively by this Code and/or other acts of tax legislation.”
Article 30, Section 3. – “A tax obligation shall be fulfilled directly by a taxpayer, unless otherwise providedby the tax legislation . . .
A taxpayer being in possession of the invoice evidencing the fact of VAT payment is not, and may not, beobliged to fulfill the function of a tax officer and is not, and may not, be checked by a seller whether or notsuch taxpayer actually paid the VAT payable to the budget for a given sales operation.
It is the direct responsibility of a taxpayer to fulfill tax obligation (Article 91-1 of the Tax Code); the procedureand conditions for fulfillment are regulated only by the Tax Code and/or other acts of tax legislation, (statutoryacts) and, subject to the foregoing, it is inadmissible to impose tax obligation to others.
As a supplier pays VAT to the budget (Article 91-1 of the Tax Code), the obligation to pay tax to the budgetis imposed on such supplier (Articles 3-1, 28-2, 30-3 of the Tax Code) and there is no normative act onmaking changes to the rules for fulfillment of obligations (Article 30-3 of the Tax Code), therefore, the impo-sition of such obligation on a receiver through annulment of set-offs comes in conflict with the law.”
In light of this, we recommend that the last sentence of Section 1 of Article 114 of the Tax Code, whichstates that “the amount of VAT paid to the budget of Georgia is subject to VAT set-off operation,” shouldbe changed to the following: “the amount of VAT paid to the suppliers of goods (work, service) is subjectto VAT set-off operation”.
2. Control over the Fulfillment of Tax Obligations
a) The Tax Code of Georgia
Article 217: Forms of Tax Control of Full and Timely Payment of Taxes
Section 1: - “Tax Control over the accurate calculation and timely payment of taxes by natural and legalpersons . . . shall be exercised only by the tax authorities . . .”
Article 221: “A taxpayer shall be entitled: -
f) not to submit to law enforcement and other controlling bodies, except for the Tax Authorities, thedocuments related to the determination of taxable object, as well as to tax calculation and payment . . .”
b) Law of Georgia on Control over the Entrepreneurial Activity
Article 2/2: “In the cases provided by law, the control over the financial-economic activity of an entrepre-neur shall be exercised only by tax authorities and the Chamber of Control of Georgia within the scopesestablished by law.”
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c) Criminal Procedure Code of Georgia
Article 66/3: “An inquest over the tax related issues shall be held by the Investigation authorities of theSpecial Legion set up under the Ministry of Tax Revenues . . .”
The last sentence of Section 1 of Article 114 of the Tax Code of Georgia comes in conflict with Section 2of Article 2 of the Law of Georgia on Control over the Entrepreneurial Activity, which states that “in thecases provided by law, the control over the financial-economic activity of an entrepreneur shall be exer-cised only by tax authorities and the Chamber of Control of Georgia within the scopes established by law.”It also contradicts Section 3 of Article 66 of the Criminal Procedure Code of Georgia, which states that an“inquest over the tax related issues shall be held by the Investigation authorities of the Special Legion set upunder the Ministry of Tax Revenues . . .”
Georgian legislation unequivocally and explicitly determines the authorities that exercise control over taxrelated issues and in no way discusses a receiver (buyer taxpayer) of goods (work, service) among them.At the same time, it is explicitly stipulated by the articles of the aforementioned laws that no tax liabilitiesand controlling functions may be imposed on others (in this case on buyer not seller); thus the definition ofabuse of power by the Tax Department is clearly outlined.
Subject to the foregoing, we may come to the conclusion that the action of declaring an “annulment of set-offs” by the tax authorities constitutes either a “seizure,” or forfeiture, of the right to property. The inviola-bility of this is guaranteed under Article 21 of the Constitution of Georgia, but a true forfeiture, that whichincludes relevant compensation, can only be instituted by the court, not by corrupt deals.
III. Refunding of the Amount of Tax Paid in Excess
Article 240: “Refunding of the Amount of Tax Paid in Excess”,
- section 1: if the amount of tax paid exceeds the amount of tax charged, the tax authority shall:
a. apply the excess against the taxpayer’s liability for other taxes;b.with the agreement of the taxpayer, apply the balance against the taxpayer’s liabilities with respect
to future payments; andc. refund the balance to the taxpayer within 20 days upon the receipt of written application of such
taxpayer unless otherwise provided by this Code.
This article of the Tax Code doesn’t work without a corrupt deal, due to the following circumstances:
- Any amount that is paid in excess to the tax authority is not usually transferred to the taxpayer’s otheraccounts because of inadequate software configurations. In fact fines are usually automatically charged insuch cases. This phenomenon creates fertile ground for corrupt transactions as the taxpayer is bound to tryand avoid such fines.
- Because of the permanent budgetary deficit, the balance usually is not, or cannot, be refunded to thetaxpayer. If it is refunded, it is done as a result of a corrupt deal that involved quite a large sum of money.The taxpayer encounters financial difficulties in effective management of business that finally results in theloss incurred to the state budget again and taxpayers.
On account of this, the penalty for violating the requirements of Article 240 should be severe, regardless ofcircumstance.
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IV. Fines for Understatement of Taxes
Article 254 : “Fines for Understatement of Taxes”
- section 4: “. . . “no penalty shall be applied unless the error made in the declaration and calculationsresults in reduction or delay in payment of taxes”.
This Article also doesn’t work without a corrupt deal, because under it a penalty is guaranteed in any casewhere a tax declaration is under-calculated; therefore some of the wording included in the Code seemssuperfluous.
The first part mentioned above, which declares that unless “the error made in the declaration and calcula-tions results in reduction of taxes,” is clear enough. This communicates that any error made is subject toadministration, and if it turns out that the error led to no reduction in taxes, then no fine shall be imposed.
The second part, however, which states that unless “the error made in the declaration and calculationsresults in delay in payment of taxes,” is not so straightforward. Any error automatically results in delayedpayment unless the tax is paid in advance. Furthermore, in these cases the taxpayer is automatically pun-ished (financially) for his or her failure to pay the tax within the established term, according to Article 252of the Code. In fact, the existence of such wording in Section 4 of Article 254 of the Code itself discour-ages the taxpayer from correcting his/her own mistakes, because the taxpayer is punished anyway even ifhe/she corrects the error made in the tax declaration. All this encourages corrupt deals.
V. Determination of Volume of Supply
Beginning from the effective date of the Tax Code of Georgia until January 1, 2003, the rules for determin-ing volume of supply and taxable operations within the power industry changed seven times. This resultedin substantial changes to the parameters for the supply of goods and the amounts involved in the operationssubject to VAT.
1. Law of Georgia, No.832-Is, September 3, 1997:
- section 3. “Until the 1st of January 2000, for the enterprises of power industry sector, the volume ofsupply of goods (work, service) shall be determined according to the actually paid value”.
2. Law of Georgia, No.1369-Is, May 1, 1998:
- section 3: “Until the 1st of January 2000, for the enterprises of power industry sector engaged in gener-ating and supplying of electricity, the volume of supply of goods (work, service) shall be determinedaccording to the actually paid value. At the same time, the set-off of VAT according to the goods (work,service) supplied by such enterprises shall be effected in case of actual payment of the value thereof.”
3. Law of Georgia, No.97-RS, December 24, 1999:
- section 3: “Until the 1st of January 2000, the electricity import shall be exempted from the value added tax,while the generating and supply, except for the supply of electricity to the final consumer, shall be taxed at thezero rate of VAT. Until the 1st of January 2000, for the enterprises of power industry sector engaged ingenerating and supplying of electricity, the volume of supply of goods (work, service) shall be determinedaccording to the actually paid value. At the same time, the set-off of VAT according to the goods (work,service) supplied by such enterprises shall be effected in case of actual payment of the value thereof;
- For the enterprises of power industry sector, this norm shall be applied to the relations maintained sinceJuly 22, 1999. After the 1st of January 2000, the said norm shall be applied again to the accounts receiv-
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able created before the 1st of January 2000 in connection with the electricity supplied by the enterprises ofpower industry sector;
- For the enterprises of power industry sector engaged in supplying the electricity to the final consumer,the VAT for the period from the 1st of January 2000 to the 1st of July 2000 shall be payable on 40% of thevolume of supply, and from the 1st of July 2000 to the 1st of January 2001 – on 60%. If the actual paymentproves to be more during this period, that payment of VAT shall be effected from such actual payment; and
- VAT set-off operation according to the goods (work, service) supplied by these enterprises (directlywithin the power industry sector) shall be effected in case of actual payment of the value thereof, but in nomore than the VAT amount paid on 40% from the 1st of January 2000 to the 1st of July 2000 and in nomore than the VAT paid on 60% from the 1st of July 2000 to the 1st of January 2001.”
4. Law of Georgia No.516-Is of September 28, 2000:
- section 3: “From the 22nd of July 1999, for the power distribution enterprises, power transmission anddispatching operations shall subject to VAT payment according to the procedure established by this Articleand, from the 1st of October 2000 to the 1st of July 2002, such operations shall be taxed at the zero rateof VAT, except for the services rendered to electricity consumers (including the services rendered to otherconsumers ensuring further supply of electricity).”
5. Law of Georgia No.544-Is of October 11, 2000:
- section 3: “From the 22nd of July 1999, power transmission and dispatching operations shall subject toVAT payment according to the procedure established by this Article for the power distribution enterprisesand, from the 1st of October 2000 to the 1st of July 2002, such operations shall be taxed at the zero rateof VAT, except for the services rendered to electricity consumer (including the services rendered to theconsumers ensuring further supply of electricity).”
6. Law of Georgia N.1096-Is of October 12, 2001:
- section 3: “Until the 1st of October 2003, the electricity import shall be exempted from the value addedtax, and the transmission, dispatching, generation and supply of electricity, except for the supply to theelectricity consumer (including to other consumers for further supply purposes), shall be taxed at the zerorate of VAT;
- From the 1st of November 2001 to the 1st of October 2003, for the enterprises of power industry sectorengaged in distribution of electricity, the volume of supply of goods (work, service) shall be determinedaccording to the actually paid value thereof, and the VAT set-off operation shall be performed according tothe actual payment of value thereof; and
- After the 1st of October 2003, the above rule shall be applied to the accounts receivable created beforethe 1st of January 2000 and to the electricity supplied by the enterprises of power industry sector from the1st of November 2001 to the 1st of October 2003.”
7. Law of Georgia No.1914-RS dated December 28, 2002:
a) “The words “for VAT purposes for this entire period” shall be added after the words “volume of supply”specified in section 3.- Due to the low level of payment of the value of supplied goods (work, service) in the enterprises ofpower industry sector, the accounts payable and accounts receivable still involve large amounts. Subjectto the changes made to the Code, the records shall be separately maintained for each consumer andsupplying enterprise in connection with the claims (debtors) and liabilities (creditors) created:- before the 1st of January 2000;
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- from the 1st of January 2000 to the 1st of November 2001; and- from the 1st of November 2001 to the 1st of October 2003.- Subject to the norms established by the Tax Code, in the first and third cases, the volumes of supplyand, accordingly, the amounts involved in the operation subject to VAT payment are determined accordingto the actually paid values thereof and, whereas a debtor, subject to the requirements prescribed underArticle 387 of the Civil Code of Georgia, selects the sequence of debt payments at his/her discretion, theseparate recording in the given case is caused by the necessity.”
The issue related to volume of supply, a part of which was not even charged VAT in 2000 (from the 1st ofJanuary to the 1st of July 2000 – 60%, and from the 1st of July to the 1st of January 2001 – 40%) by thedistribution enterprises, (distribution companies) still remains open. It is unclear whether or not theseamounts are subject to taxation at all, and if they are, what the procedures and conditions should be fortheir collection according to the tax code.
In both cases, implicit and vague wording in relation to the term “tax preferences” is established under theTax Code, and this invites the possibility of mistakes, which can only serve as a basis for illicit transactionsbetween the power industry and the controlling authorities.
CONCLUSIONS
The existing critical conditions within the Georgia power sector, which include high levels of corruption andshadow economy, and low state incomes, have become a subject of great interest over the last few years.Nevertheless, despite the fact that reforms have been implemented in the sector, these conditions have notimproved.
Determining the degree of the shadow economy in the Georgian power industry is practically impossiblebecause of disorderly accounting systems and the absence of a fully functional electric meter system, mostof which is out of order throughout Georgia except in Tbilisi. Furthermore the financial accounting systemsof the largest suppliers and producers of electricity are the most disorderly. This violates the requirementsof both the IAS and the Georgian law of “Regulation of Accounting and Book-keeping Activities”.
The collected and accounted value of consumed electricity in Georgia is very low, and it is quite differentfrom the amount paid by the population. Moreover, the economic situation further influences the abovementioned facts.
Bad management within the power industry is the major cause of this low index of collection in respect toconsumed electricity charges. Particularly because these charges are collected mainly in cash, via a cashmessengers system, throughout the Georgian territory, accept in Tbilisi (sp). This serves as fertile groundfor the shadow economy and corruption. Moreover, an effective banking system now exists in Georgia,but there has been no attempt to exploit this in the interest of collecting electricity charges. This fact is themain reason for the existence of a large amount of unregistered and illegal cash flow within the powerindustry.
If the Georgian energy sector could achieve optimization in the collection of consumed electricity charges,and the Georgian government could do the same in relation to the collection of taxes, budget sequestra-tions would no longer be an issue on the political agenda year after year. With this done, the Governmentshould be able to pay more attention to the social and other problems that face the nation.
One form of corruption in Georgia is tax crime. This takes place when arrangements, designed to securethe avoidance of paying taxes, either fully or partially, are made between taxpayers and the employees oftax organizations.
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Despite recent amendments, the Tax Code still fails to ensure conformity within the tax system under thecurrent situation. Taxes are not subject to any real calculations or payments, and the tax burden is notaveraged for the taxpayer. These things are a real hindrance to business and create the basis for corruptdeals. Moreover, tax officers often lack any sense of responsibility. In fact, the applicable Tax Code, itself,contains elements that may encourage corrupt deals between taxpayers and the employees of tax bodies;therefore the main focus of this report was to outline and analyzing the articles, paragraphs, and provisionsof the Tax Code that cause this phenomenon.
According to the conclusion of this research we recommend that:
I. In order to improve management in the power sector the following actions should be taken:
- Find the necessary funds to install electric meters for all consumers;- Establish affective mechanisms for the control of produced and consumed electricity; and- Use the banking system for collecting and accumulating consumed electricity charges.
II. In order to reduce incidents of corruption between taxpayers and tax authorities, we suggest makingchanges to certain amendments in the Tax Code of Georgia.
1. Article 54: Depreciation Charges and Deductions for Fixed Assets
- The Tax Code should establish reasonable amortization quotas for the groups of similar fixed assetssuch as buildings, structures, equipment and machinery, means of transport etc.- Amortization quotas should be specified in percentages.- The words in section 4, Article 54; “according to factual depreciation charge,” should be withdrawn.
2. Article 68: Principles for Recording Income and Expenditures
- Section 3 should be withdrawn.
3. Article 74: Moment of Incurring Expenditures When Using the Accrual Basis Method
- The word “paid” should be withdrawn from the instruction on Profit Tax Calculation and Tax PaymentProcedures, Appendix N5 (form N03, appendix “A”).
4. Article 114:
- The last sentence of Section 1 should be changed to the following: “the amount of VAT paid to thesuppliers of goods (work, service) is subject to VAT set-off operation”.
5. Article 240: “Refunding of the Amount of Tax Paid in Excess”
- The penalty for not implementing the required norms of Article 240 should be severe, regardless ofcircumstance.
6. Article 254: “Fines for Understatement of Taxes”
- Section 4 should read, “The penalty under this Article does not apply to a reduction of the tax amount asa result of incorrect written directions issued by respective bodies;” thus restoring it as previously writtenwithin the tax code.
7. Article 273: “Transitional Provisions”
- Section 3 should be withdrawn.
8. The Tax Code and other Laws and normative acts should be in compliance with each other.
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Appendix
GEORGIAN ELECTRIC POWER STATIONS IN 2002
N Name Installed Power MWs Kind of Property
I. Main Power Stations
1. “AES-Mtkvari” 600 Private 2. Tbilsresi 840 3. Teci 18 4. Tkvarcheli sresi 200 not functioning II. Main Hydroelectric Power Stations
1. Enguri 1300 Ltd 2. Cascade of Vardnili 340 JSC 3. Cascade of Vartsikhe 184 JSC 4. Cascade of Gumati 66.8 JSC 5. Lajanuri 112 JSC 6. Rioni 48 7. Tkhibuli 80 JSC 8. Shaori 38.4 JSC 9. Jinvali 130 Rented
10. Khrami I 112.8 Private 11. Khrami II 110 Private 12. Zahesi 36.8 Rented 13. Atshesi 16 JSC 14. Ortachala 18
Total: 2592.8 . Small Hydroelectric Power Stations 1 Abhesi 1.75 Private 2. Alazanhesi 4,4 Private 3. Bjujahesi 12.24 Private 4. Dashbashhesi 1.26 Private 5. Dmanisihesi 11.4 Private 6. Tetrikhevihesi 13.6 Private 7. Igoethesi 1.8 Private 8. Kabalhesi 1.5 Private 9. Kaharethesi 2.1 Private
10. Martkofihesi 3.9 Private 11. Misaktsilehesi 2.7 Private 12. Orbelihesi 0.44 Private 13. Ritseulahesi 6 Private 14. Satskhenisihesi 14 Private 15. Sionhesi 9 Private 16. Tiriponohesi 3 Private 17. Chitakhevhesi 21 Private
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18. Chkhorotskuhesi 5.5 Private 19. Khertvisihesi 0.3 Private 20. Achihesi 1.025 21. Kekhvihesi 0.98 22. Kinkiahahesi 0.74 23 Machakhelahesi 1.43 24 Ghoreshahesi 0.05 25 Kazbegihesi 0.3 26 Shatilhesi 0.5 27 Arkhotihesi 0.5 28 Sokhumihesi 18 29 Intsobahesi I 0.5 Private 30 Intsobahesi II 1 Private 31 Sanaliahesi 4 32 Kurzuhesi 0.16 33 Suramulahesi 0.1 34 JSC “Kindzmarauli” Chalahesi 1.5 Private 35 Mejvirskhevihesi 0.32 36 Khadorhesi 0.76 Private 37 Rustavihesi 1
Total 137.29 Total Capacity 4388.09
There is no information about the functioning of the following Small Hydroelectric Power
Stations 1 Skurihesi 0.92 Private 2 Suloriahesi 0.62 Private 3 Zvarethesi 0.22 Private 4 Ajharahesi 0.17 5 Baghnarihesi 1.6 6 Besletihesi 0.37 7 Gagrahesi 0.8 8 Ritsahesi 0.984 9 Phsouhesi 0.5
10 Jirkhvahes 2.1 11 Duriphshihesi 1.6 12 Mestia 0.1 13 Kala 0.084 14 Becho 0.084 15 Barisakhohesi 0.032 16 Mashaverahesi 0.9 17 Dzamahesi&Arbohesi 18 Meqvenahesi 0.66 19 Sole proprietor “Tatarashvili” 0.28 20 Khidistavihesi 0.4 21 Borjomihesi 0.18 22 Snohesi
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REFERENCES
The Tax Code of Georgia, June 13, 1997. The Parliament of Georgia, Law N768, Online version- “Code2001.”
Law of Georgia on “Power Engineering”, September 22, 1994. The Parliament of Georgia, Law N559.
Law of Georgia on “Some Government Activities for Re-habilitation Georgian Power Engineering”, Novem-ber 12, 1996. The Parliament of Georgia, Law N481.
Law of Georgia on “Electric Power Industry and Natural Gas”, June 27, 1997. The Parliament of Georgia,Law N816.
Law of Georgia on “National Independent Regulation Bodies”, September 13, 2002. The Parliament ofGeorgia, N1666.
Law of Georgia on “Regulation of Accounting and Book-keeping Activity”, February 5, 1999. The Parlia-ment of Georgia, N1796.
Law of Georgia on “Controlling Business Activity”, June 8, 2001. N921.
The Criminal Procedure Code of Georgia, February 20, 1998. N1251.
Decree of the President of Georgia on “Additional activities for improvement current situation in heat-and-power engineering”, the President of Georgia, Decree N1607, December 26, 2002.
Order of the Ministry of Fuel and Energy of Georgia on “Create service organization of assistance project ofthe market of electricity”, Order N51, October 31, 2001.
Gotsiridze R., Kandelaki O., Corruption and Authority Groups, Menace of Georgian National Security,Tbilisi, 2001.
Budgetary office of the Parliament of Georgia, “What we must know about the Budget of Georgia”, Tbilisi,2002.
Budgetary office of the Parliament of Georgia, “Statement on the Fulfillment of the Budget of Georgia of theYear 2002”, Tbilisi, 2003.
General Trends of National Anticorruption Project of Georgia, Tbilisi, 2000.
Chomakhidze D., the Economic-Ecological Exploitation of Georgian Power Energy Potential, Tbilisi,2002.
Eristavi E., Chomakhidze D., Tsintsadze P., Concepts of Regulation Power Engineering, Book I, Tbilisi,2000.
Eristavi E., Chomakhidze D., Tsintsadze P., Concepts of Regulation Power Engineering, Book II, Tbilisi, 2001.
Chomakhidze D., Economic Dictionary in Economics, Tbilisi, 2002.
International Commonwealth and Georgia 1992-2002, Assistance Overview, Tbilisi, 2002.
GWEM, Annual Report, 2002.
GWEM 2003-2004 Business Plan.
Financial Statement of JSC. “United Distribution Energy Company of Georgia”, 2002.
The Tax Code of Georgia, Draft, Group of Authors, under leadership by Orovelashvili N., Tbilisi, 2002.
Shevardnadze K., Chechelashvili R., Chocheli V., Khaduri N., “Papava Indexes of Tax Corruption”,Tbilisi, 2000.
CORRUPTION IN THE GEORGIANELECTRIC ENERGY SECTOR:
A REVIEW OF MATERIALS FROMTHE CHAMBER OF CONTROL
NATALIA IVANOVA
EDITORIAL BOARD:
Louise Shelley, Erik Scott, Shota Papava, Ketevan Rostiashvili, Georgi Glonti,Taras Akhalaia, Giuli Alasania, Irine Kakoiashvili
Additional Review and Critique Provided by:
Dr. Georgi Glonti
This research project was conducted within the framework of the Georgia Office of the American University’sTransnational Crime and Corruption Center (TraCCC)’s grants program. Financial support was provided bythe Bureau of International Narcotics and Law Enforcement Affairs of the U.S. Department of State, incoordination with the Office of Overseas Prosecutorial Development Assistance and Training (DOJ/OPDAT)of the U.S. Department of Justice.
The following work centers on the accute problem of corruption in the sphere of electric energy. Financialassistance provided by the U.S. and the countries of Europe, and the economic experiments meant to reformthis sphere, are fruitless. In writing the work the author’s main goal was to analyze the diverse factors ofcriminal activity within the sphere of electric energy. The author singles out the general and specific causesof high levels of corruption in the sphere. The author supports a systemic analysis of the aforementionedproblem and calls for the reform of the of the crimminal legislation through ammendments to the Georgiancriminal code.
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INTRODUCTION
The electric energy sector is the economic pivot of any country. This is why practical measures for buildingand putting into operation new electric energy sources are being implemented in Georgia.
At the end of the 1940s and beginning of the 1950s, the Lajanury, Riony, Gumati, Khrami II, Vartsikhe,Shaori, and Tbilisi hydro-electric stations were built. In 1980 the fifth aggregate of the Enguri HES wasput into operation. Nevertheless, during this time the annual utilization of electric energy in the country was30% more than the volume of energy produced. The difference was made up by the Georgian systemswitching into the whole Caucasian electric network, and then connecting up to the European part of theUSSR’s united system.
According to the statistical database directory in 1986, the aggregate production of electric energy inGeorgia was 14.6 billion kVt/h.1 This provided for the stabile operation of economic entities and alsocreated comfortable living conditions. However, after the USSR collapsed and economic relations werecut off in the beginning of 1990s, the country slipped into a deep electric energy crisis. Electric stationssuffered permanent damage due to the fact that system frequencies remained too low (less then 45 hertz).Then the prices of petrol, gasoline, natural gas and other energy resources rose up to match world marketrates, while at the same time the purchasing power of the population dropped down to an extremely lowlevel.
These circumstances necessitated wide-ranging reform within the electric energy sector. High-level na-tional authorities understood that if the electric energy sector, which employs about 30,000 people, wereto continue as a state monopoly, then competition - and therefore development opportunities - wouldsubstantially decrease for this sector.
Economic and organizational “experiments” in this area have been going on for the last 10 years. Some ofthese are highlighted below:
• The sale to investors of 21 low capacity stations (with a total capacity of 100 Megawatts), in 1993-1994, in the hope of investors executing repair works and recouping their expenses via future energy sales.However, because people did not pay their bills, the investors were not able to recover their expenses.
• According to a presidential order from 1996, titled “On the restructuring of the electric energy sector,”the vertical system of Sakenergo/Gruzenergo was divided into three financially independent structures:
1. Sakenergogeneracia – with energy production functions
2. Sakenergo – with functions of dispatching and realization (sale)
3. In 1997 the electrical distribution networks were transferred to local governmental authority, and laterwere restructured into 66 state Joint Stock Companies (JSCs). These JSCs received their energy fromhigh-frequency lines and from 21 main sub-stations. Later these were restructured into 111 electric energycompanies along territorial lines (excluding the one in Tbilisi, “Telasi”). They were named Kvemo Kartli,Shida Kartli, Mtskheta-Tianeti, Samtskhe-Javakheti, Imereti, Samegrelo, Guria, Racha, Ajara, Kakhetiand Relasi. Based on Presidential Order #1168 dated November 15, 2001, seven of these were unitedinto the “United Distribution Company” JSC, of which the state owns 100% of stock, and which is man-aged by a board of three people. The company claims to provide 1.1 million consumers in western Geor-gia (excluding Abkhazia and South Ossetia) with electric energy. Therefore, at the present moment, fourdistribution companies operate in Georgia in addition to the state JSC. They are Relasi (Rustavi), Ajara
1 Soviet encyclopedia, M. , 1990, p. 348
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(Ajara AR), Kakheti (unites several regions in the East), and AES Telasi (Tbilisi). In August 2003, AESwas sold to RAO “EAS Rossia.” AES served more than 340,000 consumers in the Tbilisi area.
• The establishment in 1997 of the Independent Commission for Energy Regulation of Georgia. (SEMEK).The main functions of this entity were to prepare license terms and conditions, to issue licenses and controltheir utilization, and to establish the wholesale and retail prices of natural gas, electric energy, etc.
• The establishment of the “Electric Energy Pool of Georgia” in 1999, which had among its aims toaccumulate all locally-produced energy along with energy purchased abroad, and to provide for the fullpayment of energy consumption.
Some experts claim that the first attempts at decentralizing the electric energy sector were flawed becausethe restructuring that occurred was not accompanied by the development of a united energy policy. Thisincreased the levels of corruption and of misappropriation of money paid by consumers, and favored themisappropriation of financial resources by local governments.2 However, other authors emphasize that theprocess of decentralization was positive in general but, nevertheless, had a negative side to it, in that eachsector strove to draw more financial resources for its own structures; something which sometimes harmedthe energy sector as a whole.3
While this report does not claim to discuss all the arguments that surround the subject of privatization andrestructuring within the energy sector of Georgia, it must be mentioned that the overcoming of currentelectric energy shortages is vital, especially during the fall-winter period.
The international community, particularly Western Europe and the USA, is currently taking into consider-ation the critical situation of the electric energy sector in Georgia. At all stages of reform and privatization,it is taking practical measures designed to promote the financial recovery of the field, usually through theissuing of credits and grants. According to D. Giorkhelidze, MP, during 1994-2002 the amount of foreignaid in devoted to the energy sector reached $295 million, out of which only $131 million was used appro-priately.4 In 1999 an IMF mission attributed this phenomenon to bad management and corruption, and tothe government’s inability to reign in corrupt groups, such as those found within the fuel, energy, alcoholand tobacco industries.5
Heated discussions in parliament, and recent mass media reports which revealed irregularities in the pro-duction, purchasing, and supply of electric energy, emphasized the necessity of studying this problemsystematically through the identification of the causes of misappropriation and thievery in the sector.
RESEARCH METHODOLOGY
By the beginning of the 1990s, the process of privatizing state property had led to the development ofpeculiar social phenomena: the existence of organized forms of criminal activity, misappropriation, andtheft of state property. This development was accompanied by abuse of power, extortion, and othercriminal activities.6
The objective of this study is to identify criminal factors and to pinpoint those that are the most
2 “Some aspects of privatization of electric energy objects of Georgia.” www.eurasianet.org, Georgia, Tsintsadze,Privatization, 1999.3 Didebulidze A; Tarkhan-Mouravi G.4 Newspaper “Kviris kronika,” 2002, 4-10 November, p.35 “ESAF program evaluation” 11.12.1999, Art.21.6 When discussing corruption in the electric energy sector, the author is guided by the definitions adopted by the UNconvention against transnational organized crime in December 2000.
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important. Not all corrupt activities have an equal impact, or are influenced by the same factors.At the same time, this study also strives to develop viable legal recommendations for fightingand preventing crime within the electric energy sector.
In the first stage of research, the primary information sources used were documents and data from theChamber of Control of Georgia, and materials on criminal cases from the Ministry of Interior andProsecutor’s Office on the electric energy sector. Out of these, 22 criminal cases from 1996-2002 werechosen for study.
Based on this research, the recommendations in the following two areas can be made:
• The systematization and consolidation of articles from the Criminal Code of Georgia that have been thebasis for bringing to trial and convicting guilty persons;
• The identification of measures of influence/forms of punishment, and the identification of the categoriesof persons charged by high level officials and non-public servants, taking into consideration demographicdata.
Unfortunately, not all research activities that had been planned could be undertaken. This was partly due tolack of access to the appropriate criminal case documentation, and partly to the investigative bodies’unwillingness to establish contact with us (which was explained by the necessity of safeguarding investiga-tive secrets). Therefore, this study mainly focuses on analyzing the Chamber of Control of Georgia’selectric energy object monitoring reports, carried out between 1996-2002, and on looking at materialsprovided by the Commission for Cooperation between the Chamber of Control and the General Prosecu-tor of Georgia.
In addition, information from the mass media and the internet from over the last four years was also takeninto account.
REASONS FOR MISAPPROPRIATION IN THE ELECTRIC ENERGY SECTOR
When speaking about understanding criminality and the causes and conditions of crime as a whole, theo-ries of determining causality and regularity of relationships via causes and effects were drawn upon. Incriminological theory, three levels of cause-effect are identified: a) crime as a whole; b) categories orgroups of crimes; c) and separate crimes. While studying the materials from the Chamber of Control, theauthor strived to identify the various levels of cause-effect relevant to each specific crime in the field ofelectric energy.
According to data from the Chamber of Commerce, during the years of 1996-2002, files on 65 incidencesof investigation and monitoring of energy sector entities were sent to law enforcement agencies. These filesaimed to identify the specifics of the crimes committed, and to lead to the trial and conviction of thepersons guilty of these offences.
Over the last seven years, the Chamber of Control has initiated 44 criminal cases within the field of electricenergy as a whole. Out of them, 13 cases were considered in court and 22 people were convicted.
In the year 2000, 20 criminal cases were initiated. Three files (15%) were immediately turned back to theChamber of Control. In two other instances, a decision was taken not to initiate a criminal case. Anotherled to a criminal case, but this was stopped during the investigation process. Thus, only 14 criminal casesresulted in court rulings. Moreover, in the first quarter of 2003 the courts reached only two guilty verdicts,and convicted only three persons.
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Monitoring had a greater impact in 2002. Out of 16 cases initiated, 14 resulted in criminal investigations(one of which was stopped at the preliminarily investigation stage).
There are several negative factors that contribute to the spread of misappropriation and thiev-ery within the electric energy sector. Among these factors, two inter-related groups can be iden-tified:
(1) A complex of inter-related factors stemming from the general level of criminalization withinsociety, i.e. causes and conditions that equally influence the behavior of all citizens alike:
• an imperfect legislative base;• mistakes made during the process of restructuring and privatizing state property;• legal nihilism within society; and• the growing power of organized crime.
(2) A complex of factors specific to the electric energy sector:
• The existence of commercial contracts detrimental to the public interest;• The spread of reciprocation accounts in the calculation of sources supplied, and of energy consumed;• Destruction of inventory holdings, accounts, and accountability systems;• Violations of financial discipline;• Companies and legal entities that are owed money selling their entitlements to unpaid debts to thirdparties;• Ministry of Fuel and Energy control of subordinate economic entities; and• The issuing of guarantee letters by the Ministry of Fuel and Energy.
Dubious Contracts
First Contract
As confirmation of the existence of these suspect agreements, Contract #152 may be used. It was madeon 11.02.1997 by the state energy company “Sakenergogeneracia,” an energy supplier (headed by Gen-eral Director G. Badurashvili), and Anglo-Wells “Kateko-Energy Limited,” its client (headed by its generalmanager in Central Asia, N. Kurbanov) via an agreement with “Sakenergo” (general director V. Metreveli).The contract determined that the client would supply 247 million cubic meters of natural gas to Tbilisi HES(priced at USD 65 per 1000 cubic meters), and that the supplier (Sakenergogeneracia), over the period ofa year, would provide the client with 840 million kVt.h.
However, as specialists of the Chamber of Control have calculated, the amount of natural gas specified isenough only to produce 628 million kWh.
Second Contract
Contract #219 was a barter agreement between two companies to exchange natural gas for electricity.The Anglo Oil Corporation was to supply gas to TbilGRES, and TbilGRES would supply electricity toAnglo Oil.
The contract7 envisaged Anglo Oil swapping 182 million cubic meters of its natural gas (priced at USD 65per 1000 cubic meters) for 700 million kWh of electric energy, to be supplied by TbilGRES.7 The contract was made on 12.12.1997 between Sakenergo (Gen. Director E. Chachkhiani), JSC “TbilGRES” (Z. Menabde)and the Anglo Oil Corporation Ltd. (L. Pirveli). It was signed with the agreement of “Sakenergogeneracia”.
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The Control Chamber’s calculations with reference to this contract show that the cost of the natural gasmentioned was worth USD 11.83 million, and the cost of electric energy produced was worth USD 24.23million. However, TbilGRES was able to produce only 448.5 million kWh of electric energy. 8
Simply by studying the contract itself, it is very difficult to identify in what way each side planned to meettheir obligations. In the terms and conditions, the inequality of rights of the parties can be seen. In particu-lar, the supply of natural gas was to happen during the fall-winter period of 1997-1998 at a rate of 2.5million cubic meters per 24 hours, but considering the whole amount of 182 million cubic meters, theperiod over which electricity will be supplied is 73 days; yet electric energy was to be supplied over 175days (700 million kwh; 4 million kwh per day). When speaking of the fall-winter period in item 2.2, thecontract specifies the start date as “April 20, 1998.” This seems odd— since when does the fall-winterperiod in Georgia start at the end of April?
In the fourth part of the contract, which is titled “Responsibilities of the parties,” Article 4.1 stipulatesbriefly that in the case of the incomplete delivery of natural gas, “Anglo Oil Corporation Ltd.” is obligedmerely “to take all measures to compensate for the incompletion of gas volume.” However, the obligationsof the Georgian counterpart in case of an incomplete delivery of electric energy are referred to at lengthover the course of four paragraphs, and include stipulations that seem more complete and concrete thanthose of the former:
• Voltage must be 220 kWh (+/- 10%); frequency 50,0 Hertz (+/- 1,0%);• in case of late or incomplete delivery by 10% of the agreed schedule, a fine of 2% of the averageGeorgian wholesale price shall ensue;• if there is an unfounded refusal from the Georgian side with reference to the delivery of the electricenergy agreed, it must pay to the foreign partner the cost of the factually received, and not paid, natural gas(USD 65 per 1000 cubic meters). Moreover it must also compensate for 5% of the whole cost of thenatural gas; and• if there is an unfounded refusal from the Georgian side, with reference to receiving natural gas, it mustpay 20% of the natural gas cost (USD 65 per 1000 cubic meters).
Today it is difficult to speak about what motivated the Georgian side, which did not put into the contractthe same type of provisions for its partner, but it seems that this was an unprofitable agreement for Georgia.As a result, the Georgian partner managed to fulfill only 43% of it obligations, delivering only 322 millionkWh to the Turkish border.9
What did the protagonists do in this situation? Maybe such results should have been expected, consideringthe fact that point 6.6 of the contract stipulates all disputes “were solved during negotiations withoutapplying to neutral arbitrage.” It was predictable that the upcoming incorporation of “Sakenergo” wouldtempt the management of Anglo Oil to use the debts of Sakenergo to grab as many assets as possible.
Third Contract
Indirectly, this assumption is supported by General Contract #173/212, made on 21.08.1998 between“Anglo Oil International” Ltd. and the state company “Sakenergo.” This contract stipulated the supply of1,000,000 kWh of electric energy to the Turkish border, but at the moment of signing, Sakenergo still helda debt from the previous contract worth 378 million kWh.
There are several aspects of this case that should be mentioned separately:8 Presentation project of the Chamber of Control “Detection of gross errors in of fuel and energy sector high levelofficials actions” pp-10-11.9 Contract #219, 12.12.1997, see appendix.
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• According to the previous contract, “Anglo Oil Corporation Ltd.” transformed into “Anglo Oil Interna-tional Ltd,” but kept its authority under Mr. Levan Pirveli. A special separate agreement attached to thecontract says that the Georgian side agrees to shift all its old debts over to the new company.• A tariff of USD 0.0345 per kWh was fixed in the contract, but the tariff in Georgia at the time was USD0.0461 per kWh; thus the Georgian side loses USD 11.6 million in the case of contract completion.• One of the obligatory conditions for the contract’s legalization was the issuance of a guarantee letter bythe Ministry of Fuel and Energy. Experts who participated in the monitoring considered this an illegal act.• The Georgian side was responsible for the provision of all kinds of obligatory contracts, agreements,licenses, and other necessary documentation, in order to release the foreign partner from the payment ofexcise taxes and other fees that are usually required by law.• According to point 6, as well the first contract #219, made on 12.12.1997, the Georgian side is putunder very strict conditions. In the case of incompletion, or partial completion, of its obligations to “AngloOil International Ltd.,” the former was to be punished by “decreasing the electric energy supply propor-tionately”.
What did “Anglo Oil International Ltd.” offer? It offered to implement a program enabling the regularfunctioning of “TbilGRES” during the fall and winter of 1998-1999.
In particular:
• Delivery of 90,000 MT of residual fuel oil; 250,000,000 cubic meters of natural gas; and 250,000,000cubic meter transformer and other oils;• Credit the Georgian side with USD 3,000,000 for rehabilitation and repair works in the energy system;and• Credit USD 1,000,000 for the payment of electric energy export and import taxes.
Concerning the credits, this action became unnecessary after 05.01.1999, when the tenth block of TbilGRESwas started; thereby eliminating the need for any additional natural gas supply. That is why the foreign sidetakes on the responsibility instead of crediting the sum of USD 4,000,000 for the supply 65,000,000 cubicmeters of natural gas.
Referring to the confirmation of the implementation of General Contract #173/212 (made on 21.08.1998and signed on 10.02.1999) from the moment of signature the foreign side completed all its obligations forthe amount of USD 75,000,000, while the Georgian side has fulfilled only 36% of its obligations. As aresult, the overall misbalance reached is USD 15,000,000 (Appendix #6 to General Contract).10
Summary
These three contracts may be referred to as “tolling agreements,”11 despite the fact that such wording wasused only in the contract with “Kateko-Energy Ltd. In this agreement the supplier (Georgian side) wasobliged to obtain all the agreements, licenses, and quitclaims necessary to release the client from all kindsof regular taxes, fees, excises, etc. Moreover, in the case of incompletion, the Georgian side was obligedto reimburse all possible tax deduction losses to the client. Such practices exist in international business,but they should not interfere with the internal market of the country. Therefore, tolling agreements areusually released from some types of taxes and fees, but in this case the practice overstepped any reason-able bounds.
10 General Contract #173/212, 21.08.1998, annex to report.11 Contract when foreign side finances natural gas, mazut (black oil), other energy carriers, their processing, pays forGRES operations and is an owner of energy produced with these recourses. Big Legal Disctionary.1997.
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At the same time, the motives behind the signing of such an agreement, both on the Georgian side and theforeign side, escape reasonable explanation. The author assumes that due to the up-coming incorporationof Sakenergo, “Anglo Oil Corporation Ltd.,” and “Anglo Oil International Ltd.,” L. Pirveli had been tryingto grab as many stocks and assets of Sakenergo as possible. Another reason may be that the differencesbetween the supplied sources and the delivered energy did not result in real losses for the foreign company.Nevertheless they were registered.
What kind of “profits” did the Georgian side pursue? Another question for which there appears to be noanswer, for it seems that neither the Chamber of Control nor the representatives of law-enforcementagencies, if they were interested in the issue at all, studied it thoroughly.
Sakenergo received 4 securities (simple bills of exchange for 2.4 million USD), instead of payment forenergy supplied, from the JSC Chiaturmagranets and Ferro on 10.10.1996. According to the contractmade on 15.10.1996 between Sakenergo and the British Company “Conglomerate Holding Ltd.,” theabove-mentioned securities were given to the latter company in exchange for it taking on the responsibilityof delivering 2,000 MT of silicon-manganese and 1,000 MT ferro-manganese units to Sakenergo. On thesame day, however, the goods were not actually delivered, but instead re-sold to the Dutch company “Fa-PET” at a 17% discount.
Based on the above-mentioned agreement Sakenergo actually received 1,999 MT of seliko-manganeseand 1,995 MT of ferro-manganese for the price of USD 2,376,000. Then a VAT 12 of USD 475,000 USwas added to the sum; therefore the whole amount reached USD 2,851,000. Since the goods weretransferred to “Fa-PET” at 17% discount without VAT, monitoring experts estimate that Sakenergo lostUSD 879,000 on the deal. The Ministry of National Security has initiated a criminal investigation into thesedealings but the results of this process are as yet unknown13 .
We can assume that incompetence, superficial attitudes toward problem solving, and the lack of economi-cal validity of these contracts resulted in the changing of Sakenergo’s management in 1997. However, ananalysis of the activities of the new management team shows that it has taken no serious measures toeliminate the identified problems. Furthermore, the practice of signing non-profitable agreements contin-ued. For example, we have already mentioned the two agreements handled by the new managementbetween 1997-1998, when the General Director of Sakenergo was Mr. E. Chachkhiani. Nobody knowshow long such practices would have continued, if it were not for the Chamber of Control’s audit, com-pleted in 2000. This process identified one more, non-profitable contract between LLC14 Sakenergo-2000 and the foreign company Mezacom Ltd.
Because of the fact that the state lost GEL 6,500,000 in the process of this agreement, on 12.09.2000 theGeneral Prosecutor initiated a criminal investigation into the dealings of E. Chachkhiani, the General Direc-tor of Sakenergo, and T. Kifiani, the Executive Manager of the same company. A sentence againstChachkhiani and Kifiani was passed on 30.06.2001. Chachkhiani received three years of jail (maximumsanction by Criminal Code of Georgia Art. 332 – malfeasance) and Kifiani received two years of jail.Kifiani and Chachkhiani appealed against this verdict at the district court level and the conviction wasoverturned. Later, the Prosecutor appealed to the Supreme Court against the second level court’s verdict,but no decision has yet been made in reference to this matter.
12 VAT –Value Added Tax13 Project of Order of Chamber of Control, pp 3-5.14 LLC- limited liability company
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(Mis)use of Raw Material Off-set Deals
In studying this problem the author was guided by extensive source materials. In particular, the Sakenergoletters show that “JSC Qimkombinati” sent “Enguri HES” 505 MT of saltpeter, instead of paying them forthe electric energy used.
To get things back in order, on 31.05.1996 Sakenergo issued order #104, which prohibited the imple-mentation of off-sets. However, at the higher management level this practice seemed to continue, and thefollowing facts support this assumption.
A letter sent to the head of the financial commission of the Ministry of Fuel and Energy from the companyOGA, dated 13.08.1998, asks that the Rustavi Metallurgical Factory be assigned to provide OGA withthe production of GEL 250,000. This in part was an exchange for the abolishment of Sakenergo’s GEL747,000 debt that was still owed to the latter. The commission not only satisfied this demand, but alsoobliged Sakenergo to implement such debt off-sets with other organizations, based on OGA suggestions.For example, the commission agreed twice in December of 1998 to implement off-sets between theEnergy Council of Imereti and the JSC “Kutaisi Auto Factory,” in the form of the production of goods forTbilGRES worth GEL 237,000. Another example was Enguri HES and other organizations that rentedtheir debts to the budget to the amount of GEL 1,200,000. Experts believe that this facilitated the condi-tions for large-scale theft of inventory holdings and monetary funds.15
New evidence of this situation has appeared as a result of a criminal case initiated by the General Prosecu-tor in June of 2003. In accordance with the criminal code (acc. Art. 332 of Criminal Code of Georgia:malfeasance and abuse of official duties), and in reference to the acts of the Commercial Director of AESTelasi, G. Gvishiani, the preliminarily revision ascertained that off-sets implemented between AES Telasiand electric energy consumers, while under his management in the first part of 2001, (probably militaryobjects of Georgian and Russia) resulted in the misallocation of more than GEL 3,000,000 (the prosecu-tion says more then USD 2,500,000). Vake-Saburtalo District Court chose prior (preliminarily) preven-tive punishment based on Mr. Gvishiani’s personal guarantee. They based their decision on the fact that on14.06.2003 two MPs announced on TV that they “have known Mr. Gvishiani for a while and could notimagine that he could “misappropriate such an amount.”16 We do not speak of Mr. Gvishiani’s guilt orinnocence, but such facts show no “practical utilization” of the constitutional principle of citizens’ equalitybefore the law and the court.
Lack of Record-Keeping
As monitoring experts point out, it is impossible to check the income and spending of energy resourcesmerely by using the existing documentation, because the requirements of the “Rules of fuel registration onthermoelectric power stations” (34.09.105-88) have often been violated.17 GEL 50,000,000 was spentannually on JSC TbilGRES alone.
Above we have discussed the question of off-sets between Sakenergo and other energy outlets, includingJSC “Khimkombinat”. During the audit it was found that the transportation of the goods previously men-tioned was carried out based on forged deeds. The warrants themselves, though issued at Sakenergo,were registered, not by waybills from Khimkombinat or Enguri HES, but with other irrelevant waybillsissued at Terjola, or by the counter warrantor.
15 Project of Order of Chamber of Control, pp-6,8,21.16 TV channel Iberia, 14.06.2003, News.17 Project of the Order of Chamber of Control, p. 14.
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When studying monitoring and revision materials, the author tried to explain the situation within the processof establishing free market rules and attempts at finding more appropriate forms of accounting, account-ability resources, materials, products and monetary funds utilization. However, the Chamber of Controlfollow-up inspection results (2000-2002) show that at some of the electric energy objects no action hasbeen taken to achieve improvement of the issue.
In fact, between August and September of 2002 the Chamber found that Chkhorotsku HES’s registrationand accounting records of produced and consumed electricity were in complete chaos. The Chamber’scalculation showed that, during the period between June 2000 and July 2002, the power station produced1,100,000 kWh more than it reported to Georgia’s energy pool. Moreover, it has no electric energymeters, or any other ways of calculating and tracking water use.18
A similar situation was found at the “Racha Energy Company” during the audit in 2002. According to anagreement made between it and JSC “Ritseula HES” on 26.07.2001, the “Racha Energy Company” wassupposed to receive 12,000,000 kWh of electric energy annually. However, the Chamber found that thelatter did not receive anything until the last three months of 2001, and when it did, it received only 5,535,154kWh. Interestingly, according to documents presented by JSC “Ritseula HES” only 1,100,000 kWh wereaccounted for.19
Violating Financial Discipline
Analysis of the existing documentation shows that improving behavior by means of financial discipline wasthe only way to brighten up the financial situation of the region.
Marked improvements were seen in the use of budgetary income plans and the practice of applyingupward distortions to the figures of electric energy output, as well as other misappropriations of power andmonetary resources by high level officials, decreased within the sector.
First Case
Some facts that support the above-mentioned theory are found in the materials of a criminal case that waspursued by the West Georgia Prosecutor on the 18 November 2000. This case investigated the matter ofabuse of official duties on behalf of the management of Chkhorotsku HES.
During the case’s preliminarily investigation, it was revealed that the former director of Chkhorotsku HES(D. Kalichava) appealed to Sakenergo’s chief (E. Chachkhiani) in two letters dated 19.06.1998 and30.03.1999, respectively. These letters asked that the sums of GEL 20,872 and GEL 30,000 be trans-ferred from the Chkhorotsku HES account to the budget, in order to pay VAT on the electricity productionprocess. This was done under pressure from the Chkhorotsku regional administration, and it happened ata time when Chkhorotsku HES no longer owed anything to the budget; even though it did owe 22 months’worth of back pay to its employees, an amount worth GEL 66,000.20 These facts became the basis for thecriminal prosecution of Kalichava.
There was no serious improvement in Chkhorotsku HES’s financial asset situation even after a new chiefwas appointed. The Chamber of Control’s audit of the HES, implemented in August-September 2002and covering the period from July 2000 until July 2002, showed that D. Kipiani personally took moneyfrom the organization’s cash desk in order to purchase technical oil and some spare parts; yet the appro-
18 Chamber of Control materials, case #01-1/1-23.19 “Sakartvelos Respublika” newspaper, 26.02.2003, p.820 Information of Chamber of Control and Prosecution Cooperation Commission, pp 6-7
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priate documentation, certifying the validity of this transaction, did not exist in company records. In par-ticular, it was proved that he took GEL 84,900 under the guise of purchasing 22.2 MT of technical oil forthe power station. In reality, no document exists within the company’s accounting system that could verifythe validity of such spending. As its deputy director stated, the power station bought only 3.65 MT, and forthis transaction D. Kipiani took GEL 32,000 from the cash desk. Only GEL 73,250 (excluding VAT) wasput into the expenditure category for the purpose of purchasing technical oil, and the rest of the moneyappears to have been misappropriated.21
Second Case
The actions of the director of JSC “Energetika” (Kvareli region), G. Zubitashvili, are similar. In the periodof April-November 1996 he took GEL 10,000 in cash from energy payment collectors. Based on thesefacts, Mr. Zubitashvili was investigated and then convicted.22
Third Case
In the same category lies the case of “Khashurenergo’s” former director, N. Kakiashvili, and his criminalgroup, whom a criminal investigation was initiated against in 28.11.1998.
In the process of the preliminarily investigation, it was proved that Kakishvili, and his accountant T. Kurdadze,misappropriated the sum of 13,081 in collected energy consumption payments. To hide this abuse, theycreated forged deeds that listed the amount in the profit category. The three were later convicted and givendifferent terms of jail (on probation) and damage reimbursement orders.23
Fourth Case
Also of interest are the materials of a case initiated by the Imereti Prosecutor against R. Kharabadze, thedirector of the Kutaisi energy company “Kelasi,” alleging the misappropriation of GEL 300,000. BeforeKharabadze was appointed to the directorship of the Energy Company, he was the director of the energypool of West Georgia and the Chair of the Supervisory board of Gumat HES. This investigation provedthat in 2000-2001, electric energy consumers (mainly industrial facilities) paid money directly to the energypool, thereby avoiding official finance organizations (i.e. “from hand to hand” through Kharabadze). Itappears that he used the common practice of off-sets, and decided to take part of the money and give therest to the pool’s accounting office. It also appears that Kharabadze was an accessory of this crime,something that is currently under investigation. The investigators of this affair allege that he participated inthe misappropriation of USD 450,000.
Apparently, in 2001 the mayor of Kutaisi, Sanikidze, planned to purchase a land plot in Ureki village, andin order to do so offered to sell Kharabadze three floors of the “Mountain Crystal” sanatorium. Kharabadzepromised to think about it. Then Kharabadze, being Chairman of Supervisory Board of Gumat HES,offered the sanatorium to Gumat HES, thus buying the item at Gumat HES’s expense. Later, a contract forUSD 450,000 was signed, despite the fact the power station still owed 14 months’ worth of salaries to itsstaff. Nevertheless, the deal was completed, and GEL 100,000 was transferred from the salary budget linein order complete the purchase. Those involved later claimed that the staff agreed to this.
The type of punishment issued by the court is interesting. It chose to sentence Kharabadze to administra-tive arrest, putting him under police supervision according to Article #167 of the Criminal Code of Geor-
21 Chamber of Control materials. Case #01-1/1-23, p. 7022 Information of Chamber of Control and Prosecution Cooperation Commission, pp-12-1323 Information of Chamber of Control and Prosecution Cooperation Commission, pp 5-6
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gia. The Court deemed this sentence to be appropriate, based on the fact that Kharabadze24 reimbursedGEL 100,000 and told the court to “let Sanikidze reimburse the rest of the amount.”25
Fifth Case
Another fact needs to be mentioned in relation to the prosecution (case #8696805) of the chief accountantof the sale and transportation entity of Racha HES, A. Melashvili, and the chief of the economic service ofthe same power station, M. Sharabidze.26 In January 1996, GEL 4,088 was put into the Ambrolauribranch of the Kartuli Bank for the purpose of salary payments, but Melashvili took GEL 500 from thissum, which was later returned 5 days into the audit.
On 10.07.96 this criminal case, complete with the prosecutor’s conclusion, was sent to the Ambrolauricourt. Then, on 21.03.97 the court sent it back for additional investigation, claiming that the case did notproperly fall under Part 2, Article 94 of the Criminal Code. From this, one question arises. Is there anyindication of a crime in this case? Does it not qualify as misappropriation and abuse under Article #186 ofthe Criminal Code? Yet on 31.05.97 the District Court of Racha-Lechkhumi and Zemo Svaneti closed thecase because of the changed circumstances.
On 09.07.2003 the General Prosecutor studied the case and decided to recommence with a preliminarilyinvestigation. Then, on 25.08.2000 the District court decided not to reinitiate the case based on Art. #186of the Criminal Code, but instead proceed with it based on Article #94 of the Criminal Code. Next, inJanuary of 2001, the decision of the district court was reviewed by the General Prosecutor and judgedlegal; thus the investigation against Melashvili and Sharabidze has been ongoing for more than three years.27
Sixth Case
Analysis shows that some managers successfully learned from the criminal practices of their predecessors.For example, the Chamber of Control found that in 2000-2001, the former General Director of Relasi,I.Kobidze, in collusion with the chief accountant, falsified the amount of electric energy that was consumedduring the fall-winter period by the Rustavi population. The records were out by 14,042,000 kWh; anamount worth GEL 1,170,100. It can be assumed that these facts were among the reasons for the laterdismissal of the two. Nevertheless, the newly appointed director, V.Kobiashvili, and chief accountant,V.Tevdorashvili, simply did the same in the summer-fall period of 2001. They falsified consumption recordsby adding 19,233,900 kWh to the figures, a sum worth GEL 1,609,900.
The Chamber’s auditors say that the absence of decent bookkeeping and accounting helped to create theconditions for such misappropriation and abuse. For example, the accounting documentation signed byRelasi’s directors I. Kobidze and V Kobiashvili, and chief accountants, M. Bostashvili and V. Tevdorashvili,included unexplained and falsified numbers (that could be decoded by a particular consumer).
“Incompetent” management implementation, on behalf of Kobidze and Kobiashvili, has made their formerorganization unprofitable and caused the Rustavi population much harm. Therefore on 23.10.2002 theKvemo Kartli Prosecutor initiated an investigation, based on Article 220 (abuse for commercial purposes)of the Criminal Code of Georgia, but the results of these proceedings are still unknown.28
24 “Sakartvelos Respublika” newspaper, 06.04.2003, p.425“ Imedi” radio station. 14.04.200326 in accordance with Part 2, Art 94, of the Criminal Code27 Information of Chamber of Control and Prosecution Cooperation Commission, pp 9-10, 01.04.2003.28 Information of Chamber of Control and Prosecution Cooperation Commission, pp 4-5.
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Seventh Case
The Chamber of Control materials relating to the financial operations, or financial gerrymandering, thattook place between JSC TbilGRES, the former state company “Sakenergogeneracia,” and Ltd. “Mera” inSeptember-October 1999 are also of interest.
The General Prosecutor has processed some information about the misappropriation of large amounts ofbudgetary funds by organized criminal groups. It has identified that JSC TbilGRES asked for 80,000,000kWh of electric energy to be sold to Ltd. Mera, for the purpose of debts coverage (approx. GEL 2,000,000),in a letter that it sent to Sakenergogeneracia (copy to general director of JSC Mera A. Kheladze) on08.09.99; thereby also decreasing Sakenergogeneracia’s debt to TbilGRES.
In the beginning of October 1999, the management of the state company Sakenergogeneracia began the“shady” work required to implement TbilGRES’s offer:
1. On 01.10.1999, Sakenergogeneracia’s accounting office was given the instruction to start off-sets pro-cedures;
2. Most likely, the Sakenergogeneracia management asked the State energy commission to set up a tariff,allocating the above mentioned amount of electric energy; though JSC Mera did not possess the necessarylicense that is issued by the same state commission; and
3. The amount of electric energy to be allocated is agreed with the Pool.
4. On 05.10.99, G. Badurashvili informs Ltd. Mera (copy to TbilGRES) of the allocation of 80,000,000kWh of electric energy, complete with the right to sell, in a letter, but only after the pool’s approval. (Inreality this letter was officially registered by the organization’s chancellery and sent by courier. Later it wasfound in the office of one of the sub-departments of the same organization).
What were the final results this activity? As the Sakenergogeneracia chief accountant testified, nothinghappened, because in this period no real transactions were made with Ltd. Mera. The Prosecutor had twoquestions: a) Did Mera participate in these transactions? b) How lawful were these actions?
It seems that this was preparation for more important transactions. Between March and July of 2000, theenergy sector of Georgia received an extremely large money transfer, out of which GEL 2,350,000 wasmisappropriated. This theft was facilitated by the use of discount and factoring operations. In reality, thismisappropriation was implemented via a transfer from the Treasury of the Ministry of Finance (based onofficial application from Ltd. Mera, acting according to the agreement of Enguri HES debts withdrawalfrom the Pool) to depositor accounts in the Post Bank of Georgia; later those depositors used forgeddeeds to transfer the money to Mera Ltd.
The Ministry of Fuel and Energy, as well as the Association of the Energy Pool of Georgia, discussedrelations between Enguri HES Ltd. and Mera Ltd. under this agreement. Experts think that the latter twopractically facilitated the “swapping” of budget resources to Mera Ltd.
During the implementation of these financial operations the following gross violations were identified:
1. Violations on behalf of the Treasury service of the Ministry of Finance:
a) The Violation of Article 10 of the Law on Budget system and budget authorities, which anticipates thatall expenditures of budget sources should be done though National Bank accounts;b)Violations to the existing rules of lawfulness of transfers of monetary funds for supplied electric energy,
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which stipulate that transfers should only go to the bank accounts of electric pool sellers.
2. Enguri HES Ltd., in accordance with market rules and regulations that were approved on 14.02.2000by the Georgian Energy Commission, had no right to sign the contract on withdrawal of debts from thePool with Mera Ltd., because the latter did not have the license required for the execution of such afinancial transaction. This license can only be issued by the above mentioned commission.
During the examination of the accounting papers, no documents were found confirming the receipt ofmonetary funds for electric energy delivered to Enguri HES in 2000; nor was there confirmation of anydebt transfers to Mera Ltd in the October 1999 accounting papers of TbilGRES.29
Based on the above-mentioned facts, the following people were put on trial: the chief of the treasurydepartment of the Ministry of Finance, V. Nakhutsrishvili; the chief of the department of the book-keepingand accountability department, G. Buadze; the General Director of the Electric Energy Pool, I. Shalamberidze;the manager of the credit department of the Post Bank, M. Kupatadze; and the director of Mera Ltd., A.Kheladze.
Shifting Debts to Third Parties
In order to study this problem, the author reviewed relevant materials, including those that referred to anagreement made between TbilGRES (T. Bitsadze) and Takla Ltd. (O. Darispanashvili) on 30.3.99. Theagreement provided for the transfer of GEL 15,000,000 worth of Sakenergo’s debts, which were owed toTbilGRES for supplied electric energy, to Takla Ltd. at a 40% discount. It required the latter to pay GEL750,000 to TbilGRES monthly between 01.10.99 and 01.10.2000. It also required the former to give up theright to transfer its liabilities to third-party legal entities. Only in November 1999 was this right restored toTakla Ltd.; thus it has already transferred the whole leftover amount, GEL 1,300,000, to two other firms.
Due to the fact that Takla was unable to reimburse the sum agreed upon, it was decided that in order coverthe debts of TbilGRES, all parties would establish the JSC “Kakhenergo” based on the Kakheti energycompanies, of which TbilGRES would hold 40%. TbilGRES would then later get its money bit by bit outof Kakenergo’s profits. In fact, Takla covered GEL 5,200,000 worth of the debt to Kakhenergo withassets it received from TbilGRES, but there were no documents to confirm this transaction in Sakenergo’spapers. Thus, the state budget lost GEL 800,000 in VAT. Moreover, in June 2000 TbilGRES asked for aGEL 15,000,000 reimbursement from Takla Ltd, but this was not paid.
Something similar happened in October 1996, when Sakenergo transferred USD 1,000,000 ofChiaturmarganets’s debts for electric energy delivery to the Zestaphoni Ferroalloys Factory. Interestingly,Zestaphoni Ferroalloys was also in debt to Sakenergo; thus Sakenergo suffered a GEL 500,000 lossbased on this deal.30
Ministry of Fuel and Energy Misallocations
According to monitoring experts, the Ministry of Fuel and Energy’s practice of allocating to organization-ally subordinate entities the necessary monetary funds for solving current problems within the ministry(such as acquiring office space, getting cars repaired, and building projects) violates the law.
At a session of the Ministry’s Financial Monitoring Commission (protocol #36), held on 21.10.98, infor-mation about Sakenergo’s management was presented. During this session, it was mentioned that the29 Chamber of Control Materials, Case # 01-1/1-25.30 Project of the Order of Chamber of Control presentation, pp.4, 16-17.
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organization lacked serious monetary resources and was not even able to pay salaries to its staff. Nev-ertheless, at the same session the decision was made to purchase GEL 60,000 worth of cement from theKaspi cement factory for the purpose of building repairs, and to find GEL 10,000 – 20,000 for the repairof office space at the former Sakgidroproekt institute.31
The Vicious Practice of Issuing Guarantee Lettersby the Ministry of Fuel and Energy
One form of corruption within the Ministry of Fuel and Energy was the practice of issuing, or orderingsubordinate entities to issue, guarantee letters in cases where credit from commercial banks was needed.
Guarantee Letters
The Ministry of Fuel and Energy, neither having sufficient financial resources nor owning property (thestate owns this property), in a couple of letters32 “recommended” to Sakenergo and Electrogadacema thatthey act as loan guarantors for specific organizations. Such “incompetent” management left Sakenergo onthe verge of bankruptcy in June of 1999. Furthermore, twice in one week the Ministry of Energy appliedto the Ministry of Finance (letters # 01/714 from 03.06.99 and #01/753 from 11.06.99), asking to beallowed to act as loan guarantor for Sakenergo with reference to a loan with the TbilCreditBank for USD3,000,000, a sum that was meant to foster Sakenergo’s financial stabilization.33
The author has analyzed other materials from the 2001-2002 inspections. It is typical that some electricenergy sector organizations make no effort to study and identify the causes of problems as they come up;therefore, each inspection finds the same mistakes and misappropriations over and over again. This espe-cially applies to technical conditions and the exploitation of aggregate power stations. For example, aninspection of Rioni HES that was conducted in the fourth quarter of 2002 showed that equipment deterio-ration had reached dangerous levels due to the absence of turbine oil (they had only 10% of the amountneeded). Also, the same power station had only received 15% of the cost of the electric energy theyproduced from the pool during the period of July 2000 to July 2002.34 The management of some of powerstations (Dzevrul HES and Chkhorotsku HES) even assumed the right to issue licenses and allocate elec-tric energy to local and national pools via their own tariffs.35
Taking into consideration the technical and more general conditions of the five power stations of westernGeorgia (GumatHES, ShaorHES, LajanurHES, DzevrulHES and RioniHES), experts from USAID thinkthat it is too early consider their privatization. If an appropriate agreement is established to do so, USAIDagrees to allocate USD 35,000,000 for the technical rehabilitation of these power stations.36
National Energy Regulation Commission
The materials used for this report highlight mostly the negative tendencies to be found within electric energycompanies, such as Sakenergo, Sakenergogeneracia, and the Energy Pool of Georgia. However, theactivities of the National Energy Regulation Commission (SEMEKI) are studied less. This agency is dedi-cated to defending state interests with respect to license issuance, natural gas and electricity tariff policy, aswell as many other questions.
31 Project of the Order of Chamber of Control presentation, pp. 18-19.32 #03/142 dated 16.03.97, which was signed by Deputy Minister I. Shalamberidze, and #04/431 dated 06.04.99.33 Project of the Order of Chamber of Control presentation, pp. 24-25.34 Chamber of Control inspection materials, Case #01-1/1-23, #01-1/1-26.35 Chamber of Control inspection materials, Case #01-1/1-27, pp – 36-39,36 “Sakartvelos Respublika” newspaper, 25.02.2003.
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Some of the decisions and illogical actions of SEMEKI representatives did not improve the situation.Above we already mentioned that they issued permission for electric energy allocation to Mera Ltd, eventhough the latter did not have the necessary license to receive it.
Thanks to the mass media, society was informed of the results of the Chamber of Control’s inspection ofthe Racha Energy Company during the period of August 2000 to August 2002.37 We have already dis-cussed the gross violations in the accounting of energy production that were committed by “Ritseula HES”Ltd. in the third part of our report.
Now we turn our attention to an agreement that was made by Ritseula HES and the “Racha EnergyCompany” on 26.07.2001. This was an agreement that obliged the former to deliver electric energy to thelatter. First of all, in order to implement the agreement, the idea must be approved by the energy pool.Next, the pool must be informed about the amount of energy bought. Lastly, the agreement must then beconfirmed by SEMEKI. In fact, such confirmation was issued on 24.08.2001; thereby violating the Lawon Electric Energy and Natural Gas, as well as SEMEKI’s Rules and Regulations, for they prohibit it fromimplementing any financial transactions with firms that do not possess the proper license.
From this, more questions arise. What does all this mean? Do these actions amount to official misconductor the pursuit of personal interests by high-ranking SEMEKI officials? As of now, these questions remainunanswered.
A substantial number of violations were found by the Chamber of Control as result of an inspection ofSEMEKI, carried out between May 2001 and January 2002. Taking into consideration the materials ofthis inspection, a detailed general picture of the “managerial and directing role” of SEMEKI within theenergy sector of Georgia comes to light, particularly when it comes to past (and maybe still existing) ruleson natural gas delivery. For example, SEMEKI ordered Tbligasi to lower the tariff on natural gas that wasto be made for Tboelectrocentrali, via SEMEKI decision #29 (16.05.2002); yet this action must havecaused damage to the state budget.
Furthermore, Tbilteploelectrocentral was earlier sold during the process of privatization for USD 150,000,even though its true value was approximately USD 700,000. Neither the quantity of electric energy itproduced, nor the amount of investment poured into it, were on the rise.38 Moreover, an in-depth lookshows that this situation could not have changed much after that for several reasons:
1. For the period of study, 90% of Tbilteploelectrocentral shares were owned by the international com-pany “Sakgazi”.
2. One point in the purchase agreement, made between Sakgazi and the Ministry of State Property Manage-ment, states that in a case where the money collected for sold energy amounts to less than 75% of the duepayment, Sakgazi will become free of investment obligations. SEMEKI considered this article fair, but it hasnot implemented it until now. Also, Sakgazi was chosen as partner exactly because of this acceptable schemeof investment. The Chamber of Control thinks this was a biased approach by SEMEKI and the Ministry ofState Property Management. In fact, the deal released Sakgazi of any investment obligations due to the factthat Tbilteploelectrocentral was sold at 4-5 times less than its real value; thus, the whole thing became moreprofitable for Sakgazi, especially if payment collections fell to an amount less then 75%.
3. Since investments were not made, and certainly not on a lawful basis, Tbilteploelectrocentral is on theverge of bankruptcy.
37 “Sakartvelos Respublika”, newspaper, 26.02.2003. O. Turabelidze “Corruption in electric energy sector”.38 “Sakartvelos Respublika” newspaper, 20.12.2002, p.3.
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While studying the agreements, and terms and conditions, of the supply of natural gas by Tbilgas to theJSC Tbilteploelectrocentral, several errors and violations were identified:
1. Natural gas supply was implemented according to contract #43, signed on 01.01.2003 by the GeneralDirector of Tbilgasi, V. Gozalishvili. Interestingly, however, Mr. Gozalishvili did not work for the organiza-tion at this time. He was appointed as acting director of the company only on 10.01.2000; thus thecontract is illegal in any case.
2. The decision to set up a tariff for this contract was made by SEMEKI on 16.05.2000, but it was adecision that violated SEMEKI statement #5, from 27.08.99. Moreover, the decision was taken retroac-tively because it went into force after the acts on 01.01.2000. This is unbelievable, but true.
3. According to the Law on Electric Energy of 30.04.1999 (later renamed the Law on Electric Energy andNatural Gas), all sides were obliged to present to SEMEKI specially formatted applications for determin-ing electric energy tariffs. Violating this provision, JSC “Tboelectrocentrali” asked the former chief ofSEMEKI, in an official letter dated 18.11.1999, to set a fixed price for the natural gas receivable in thefuture from Tbilgazi. What did Eristavi do in this situation? He made a special remark in the letter, “D.Chomakhidze, P. Tsintsadze – review immediately.” On the next day, Chamkhidze made his own remark,“N. Chokheli, D. Namgaladze – react immediately.” A similar letter was sent to SEMEKI from Sakgazi(and not from Tbilgasi) on 24.11.1999. As inspectors from the Chamber of Commerce observed, theabove-mentioned letter could not act as the basis for setting a tariff for natural gas. Nevertheless, theSEMEKI management used it in this manner.
4. In the tariffs on natural gas set up for Tbilgasi, some indicators were used without sufficient supportingargumentation. According to the documents, the wholesale price for Tbilgasi was GEL 133.12 for 1000cubic meter of gas (including VAT, GEL 159.75), while for Tbilteploelectrocentral the price was set atGEL 107.20 for 1000 cubic meter (including VAT, GEL 128.60). Therefore SEMEKI lobbied in favor ofone consumer at the expense of others. As inspectors assert, JSC Tbiilgazi lost GEL 693,310 from thisagreement and the state budget received GEL 154,027 less than it should have, but Sakgazi won on thedeal.39 Materials from the Chamber of Control’s inspection into SEMEKI management’s misconduct andlegal violations were sent to the Investigation Department of the Ministry of Internal Affairs for a legalassessment of the financial damages caused to private companies and to the state budget.
On 20.09.2001, criminal case #7401273 was initiated under the Crime Code Part 1, Article 332 (Abuseof official duties). It should be supposed that during the month if investigators studied the materials, ex-ecuted some special activities, discussed some of the issues with General Prosecutor representatives (es-pecially those who implement control over interrogations), a criminal case would have been initiated.However, as the Chamber of Control states later, this case has been closed based on the belief that theactions taken do not fall into any criminal category. In other words, the Chamber decided not to respondto the provisions of the Crime Code found in Part 1, Article 28. It is difficult to explain this decision, exceptif one assumes that they received pressure from above.
The results of the Chamber of Control inspection into the financial-inventory activity of SEMEKI duringthe year of 1999 supports the assumption that SEMEKI lobbied on Sakgazi’s behalf. In the budget projectthat was presented to SEMEKI for approval, together with a natural gas consumption tariff that wassatisfied immediately, Sakgazi listed unfounded expenses with reference to such things as gas transporta-tion costs (increased up to GEL 16, when in reality it was GEL 10.75 excluding VAT), depreciation of mainassets, property taxes, repair expenses, and main salary costs. For example, Sakgazi presented a salarycost of GEL 450, plus a GEL 131 bonus, per employee per month and this was unconditionally approved
39 Chamber of Control materials, Case #01-1/1-26 pp. 10-12
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by SEMEKI; yet when Tbilgazi presented a similar budget envisaging about GEL 350 per employee permonth, SEMEKI reduced the amount to GEL 250.
Moreover, in 1999 Sakgazi acquired assets worth GEL 1,100,000, including a three room apartment inMoscow worth GEL 414,000 and eight cars worth GEL 280,000. It is the Georgian population, togetherwith other natural gas consumers, that supply Sakgazi with about 15% of its capital costs monthly. Ac-cording to the Chamber of Control’s materials, a criminal case has been initiated based on all of this, butthe General Prosecutor’s attempts at bringing the former General Director of Sakgazi - who is currently anMP - to trial have so far been in vain.
There is no (official) commercial motivation for SEMEKI’s violation of the law in the agreement it madewith AES Telasi and the Ministry of State Property Management. The state and the Tbilisi population ingeneral have sustained substantial damage because of the increase in the electricity tariff from 6 to 12.4tetri per kWh. The Temporary Parliamentary commission that studied this problem in September-October2002 found four illegal resolutions made by SEMEKI. All of them concerned increasing the electric energytariff in 1998-2001, and appear to have been implemented because the investment projections for AESTelasi in 1999-2000 were increased (to 238,200,000 GEL) on paper. This was originally planned to takeplace over 4 years, but was later rescheduled to eight. At the same time Tbilisi consumers were to beprovided with meters, something that was done to only 20% of its population. After meters had beeninstalled at the homes of 20% of the population, the gas tariff for every customer was doubled.40 SEMEKImanagement was required by law to refuse this permanent tariff increase, but it did not do so. Based on theabove-mentioned facts, a criminal case has been initiated according to Article 332 of Criminal Code ofGeorgia.
One more fact gives rise to doubts. AES Telasi once charged the Amaltea milk factory not 12.4 tetri perkWh, but 7-8 tetri. The unofficial explanation of this was that the factory was located on the territory ofsome privatized structure that directly connected the factory to a high voltage sub-station.
Due to wide public interest in the facts above, the Constitutional Court of Georgia decided that SEMEKI’sincreasing of the electricity tariff was illegal. After that, SEMEKI, referring to this decision, without eco-nomically valid calculations, decreased the electricity tariff worked out by Enguri HES by 30%. Thisdecision did not please the Enguri HES administration, so it applied to the Supreme Court and won itscase. One reason for the decision by the Supreme Court was that the opposite decision could have causedthe EBRD’s financing of the power station rehabilitation project to break down.
Until the 8th of August of 2003, the SEMEKI management - confidently and with “strong hands,” andtogether with the Ministry of Fuel and Energy - managed the whole Energy sector of Georgia. On this datethe former Chairman of SEMEKI was dismissed (officially, his term of office expired), only to be replacedby the former Minister of Fuel and Energy.
40 “Sakartvelos Respublika” newspaper, 01.12.2002.
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CONCLUSIONS
Our research shows that corruption and abuse in the sphere of electric energy production, transit, anddistribution in Georgia presents a danger to:
1. the constitutional system;2. national sovereignty; and3. economic independence.
High levels of corruption within the Georgian energy sector have a number of causes. These can be dividedinto general, specific, and individual causes.
General Causes
1. Georgia’s exit from the united energy system of the former USSR. As a result of this, the energysector of Georgia will suffer enormous losses, at least as long as it intends to work in a network with otherenergy producers within the former Soviet Union’s territory. The contemporary energy system of Georgiais only able to cover about 70 % of it energy needs, based on its own resources. It imports the remaining30% of electric energy, mainly from Russia.
2. Absence of financial resources, and lack of control over the aid money of international orga-nizations. The energy crisis was mainly caused by an absence of the financial resources required forenergy sector development and lack of control over the aid money of international organizations. As aresult, no new energy facilities have been constructed for the last 15 years. Even obsolete buildings, suchas Khudoni HES, have been preserved
3. Political instability and ethnic conflict destroyed some of the electric energy objects and led to aloss of control over others. For example, the biggest (Enguri HES) is only partly under Georgian authority.Georgia has to negotiate its actions concerning this object with the Abkhazian separatist government. Italso has to give them part of the energy produced there for free.
Specific Causes
1. Gross violations of the privatization process within the energy sector.
In reality the privatization process was mostly fake. Some economic entities were transformed from stateobjects into joint stock companies, but they remain under the control of high-level state officials. As a resultof bad management and thievery, many of these fell into bankruptcy when there was neither the possibilityof paying staff salaries, nor of providing tax payments. At the parliamentary hearings in October 2002, itwas highlighted that just two enterprises, JSC “Electrogadatsema” and “Electrodispetcherizacia-2000,”during a nine-month period between 2001 and 2002, held debts to the state budget of GEL 3,070,000.41
2. Erratic tariff policy. In Georgia, electric energy tariffs are not based on economic calculations. In-stead there is an ongoing attempt to cover up inefficient expenditures by adopting different tactics towardconsumers (changes based on the number of family members, size of room space, etc.). For example,these tactics were used in August of 2003, when a differential rate was adopted. The idea is that if youutilize electricity at a rate that falls under 100 kWh per month then you have to pay one rate, and if you usemore, then you pay a higher rate. The maximum rate is set for the use of more then 400 kWh. Taking intoconsideration the fact that the population in many districts of Tbilisi uses only electric heaters, these people
41 “Kviris Khronika” newspaper, 4-10.11.2002, p. 12
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have no chance of keeping within the 100 kWh-or-less catagory and will be forced to pay the higher tariffof 7 tetri per kWh.
At the same time, independent from the common forms of payment for energy used, the consumers,particularly conscientious payers, are powerless in the face of suppliers. The last time that the process ofsigning of separate agreements between consumer and supplier began in Tbilisi, it cost the state budgetGEL 18,000,000.42 Considering the poor condition of the state budget, we can only suppose that thissituation will continue for many years.
3. Absence of clear legislation on the regulation of economic relationships in the energy sector. Thisrefers to unregulated increases and decreases in the price of electricity and natural gas. In particular,according to the SEMEKI data, losses of electricity reached 16% (instead of the limit of 10%) in 2002; inother words, losses reached GEL 30,000,000.43 The situation with natural gas utilization is no better. Forexample, JSC Tbilgazi suffered a loss of up to 75% on the gas it supplied due the absence of an efficientmetering system.44
4. Lack of control over economic objects. According to Chamber of Control materials from 1995-2000, the President of Georgia signed more then 100 orders aimed at stabilizing the energy sector, butnone of them have been implemented. This may indicate the unprofessional nature of the entire sector, thehigh turnover rate among its staff, or an abusive attitude that is unmitigated by any responsibility towardsstate or society.
5. Widespread corruption at all management levels of the energy sector, beginning with the Ministerand finishing with the inspector.
6. Incorrect human resources management. Occasionally, people whose incompetence later led tothe absolute destruction of the sector were appointed to managerial positions. For example, the formerDeputy Minister of Fuel and Energy, who at the same time was acting Chairman of the Financial Monitor-ing Commission, I. Shalamberidze, was moved to the position of General Director of the Energy Pool ofGeorgia. He was later brought to trial for falsification, abuse, and state money misappropriation by MeraLtd. In this report, the activities of the former director of the LSC Chkhorotsku HES, D. Kalichava, werediscussed. The criminal case against him was initiated on 18.11.2000 under Articles 332 and 341of theCriminal Code of Georgia. Based on materials from the Chamber of Control and the General Prosecutor’soffice, he was convicted. But according to Chamber of Control data from August-September of 2002, D.Kalichava is mentioned as the Deputy Director of Chkhorotku HES. He still manages the organization inspite of his conviction.
7. Establishment of control by criminal organizations over energy sector objects through phantomcompanies, middlemen, and so-called “roofs.”
8. Inefficiency of law enforcement bodies in the investigation, suppression and prevention of crimewithin the energy sector.
Individual Causes
1. Greed and absolute indifference to official duties and societal responsibility;2. Moral degradation, tolerance towards law violations, and societal participation in the corruption pro-cess; and
42 “Kviris Khronika” newspaper, 4-10.11.2002, p. 1243 “Sakartvelos Respublika”, 23.04.2003, p.-344 Iberia TV channel. news. 15.07.2003
110
3. Circular dependence within the energy sector in terms of those responsible for monitoring, and a beliefin absolute impunity.
Criminal Methods
1. Misuse of official relationships for the implementation of various economic operations;2. Using off-set payments for supplied and consumed energy;3. Non-registration of production from off-set interaction for sale in accounting;4. Underreporting the amount of energy produced to the Energy Pool;5. Forging accounting and cash documentation, enabling officials to take out cash resources marked forenergy enterprise needs;6. Taking and later misappropriating cash collected from consumers by enterprise management;7. Payment of energy used by large consumers directly to the Energy Pool administration, and subsequentmisappropriation of this money by Pool management;8. Falsification of the quantity of energy used by consumers;9. Signing of factoring agreements; and10. Assigning debts to third party legal persons.
RECOMMENDATIONS
Combating corruption in the field of electric energy requires a systematic approach aimed at substantiallychanging the sector’s structure, financing, and management.
One of the main aims must be to perfect the legislative basis for the suppression, punishment and preven-tion of corruption in this field.
Current Legal Situation
The majority of corruption cases in the energy sector fell under Articles 220 and 332 of the Criminal Codeof Georgia. Article 220 refers to the “abuse of duties” and carries the penalty of doing public service (e.g.cleaning streets) for up to two years, or deprivation of liberty for up to 5 years. Article 332 refers to “abuseof official duties” and carries the penalty of deprivation of liberty for up to 5 years, or deprivation of theright to hold particular positions or acting positions in a particular field.
Both articles include ‘soft’ penalties. Such an approach does not provide sufficient means for addressingcrime in the energy sector, and leaves open the chance of escaping punishment.
The majority of cases were incidents not of simply of abuse, but of thievery, misappropriation, and/orabuse of official duties. Selfish abuse of official duties differs from the stealing of property that is obtainedthrough abuse of duties. If selfish abuse causes a loss to appear in a the form of lost profit (for example,utilization of technical and human resources for personal needs), then the thievery includes the illegal trans-fer of state property and of resources that are under the administration of the manager (for example,managers who took money from their organization’s bank accounts and used it for private needs).
The Following Changes and Amendments Should Be Made:
Article 27 of the Criminal Code of Georgia, “Group crime”: amend Part 5
Crime is recognized as committed by a criminal society (criminal organization) if it is implemented by anorganized group (organization) consisting of three or more persons, created for executing serious crimes,or by a union of criminal groups, created for the purpose of obtaining, directly or indirectly, financial or
111
other material gain.45
This amendment should be made because many crimes in the electric energy sector are perpetrated by so-called criminal organizations (criminal societies). These have a number of common features:
1. A high level of solidarity;2. A multi-stage hierarchy;3. Division of roles and responsibility;4. Perpetration of a number of different crimes that are dedicated to one objective: thievery, official forg-ery, falsification, swindling, premeditated murder, etc.;5. Involvement of representatives of different sections of society (public officials, criminals, representativesof law enforcement bodies);6. Involvement in the legalization of illegal incomes; and7. Participation in transnational crime.
All of these features could be considered as aggravations, if the Criminal Code of Georgia was amendedto include the concept of the criminal organization, which exceeds the concept of a simple “criminal group.”
Article 182 of the Criminal Code of Georgia, “Misappropriation or peculation,” paragraphXXV “Offence against property”: amend with point 4
Actions provided by the first, second and third parts of given article, and implemented:
1) In particularly large volumes; and2) By a criminal society.
The direct object of the offence is the physical or legal persons’ property that is damaged as a result ofthese actions. The object of misappropriation or peculation is the material thing that has some economiccost or monetary value. The sense of the offence (objective side) is characterized by the requisitioning andthen illegal placing of something into the circulation of others’, either in the favor of the guilty party or otherpersons. The subjective side is characterized by the existence of direct guilt on behalf of the accusedperson: i.e. the guilty party knows that it is illegal to place something into circulation in his or her favor, orin the favor of others, and foresees the inevitability of the harm that will be caused to the owner, or otherholder of the property. The subject of the misappropriation or peculation could be a person of 16 years ofage or above, who has been entrusted with the property by the owner or another holder. It could be anofficial servant, abusing his/her official duties, another public servant, or an employee of a commercial orother organization.
The punishment for such offences should be rigorous, but could be mitigated if the guilty person reimbursesthe material loss. This amendment will help facilitate more rigorous punishment for the stealing of largeamounts, which is a danger to the economic interests of the country.
Adoption of a new Article 182.1 of Criminal Code “Thievery of energy resources” in paragraphXXV “Offences against property.”
1. Thievery of electric energy or natural gas by consumers, committed through illegally connecting to thenetwork, or by damaging meters.
2. The same actions, implemented:
45 Definition is formulated according to the UN Convention on Transitional Organized Crime adopted in December 2000.UN materials A/RES/55/25.
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a) with preliminarily deals/agreements with a company or distributor representative; andb)with large or extremely large damages.
Punishments should involve financial penalties and, as an alternative, performing public service (e.g. clean-ing streets) for a period of time.
Adopt new Article 318.1 of Criminal Code “Criminal offences leading to outstanding energycrisis,” Part XI Offences against state.
1. Execution of an intentional offence (theft, abuse, misappropriations, swindling and others), which leadsto an energy crisis in the country or in a region.
2. The same actions implemented:
a) through the destruction of main and/or local electric lines or gas pipelines;b)by a criminal society.
3. Actions provided by Parts I and II of the given article, that lead to loss of life and/or other seriousconsequences.
The object of the given offence is important to the economic security/safety and/or political stability of thecountry. The subjects of the given offence are transportation enterprises; distributors of energy resources;energy resources themselves, including electricity, natural gas, and fuel. The objective side of the offenceconsists of actions that are directed towards the thieving of energy resources, destruction of main or localelectricity lines or gas pipelines etc., which can lead to an energy crisis. The subject could be an account-able physical person, 16 years of age or older. The subjective side could be characterized by existing guiltin the form of direct or indirect intent. Punishment for these offences should be rigorous.
The suggested amendments and changes to the Criminal Code of Georgia could solve severalproblems. They would:
1. Provide law enforcement bodies with efficient tools in fighting against offences in the energysector at all levels, from inspector to minister;2. Provide adequate punishments for offences with a destructive influence on the Georgianeconomy; and3. To involve, in full measure, the operative structures of the Ministry of State Security in theuncovering, suppression and investigation of offences committed within the energy sector.
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Appendix I
STRUCTURE OF THE MINISTRY OF FUEL AND ENERGY OF GEORGIA Minister
Staff of the Minister
Assistant to the Minister
Technical Secretary
Administrative Department
Personnel Division
Press - Centre
Chancellery
PR Department
Accounting Department
First Deputy Minister
Deputy Minister
Department of Perspective
Development
Renewable Energy Division
Senior Expert
Division of Heat Supply
and Environment
Department of Electricity
Hydro Power Division
Senior Expert
Thermal Power Division
Licensing Division
Safety Division
Senior Expert
Senior Expert
Senior Expert
Deputy Minister
Senior Expert
Senior Expert
Economic Department
Deputy Minister
Deputy Minister
Legal Department
Senior Expert
Senior Expert
Mining Department
Senior Expert
Foreign Relations, Transit & Transportation Division
Information, Sciences and New Technologies
Division
Department of Reforms
Senior Expert
Senior Expert
Senior Expert
115
REFERENCES
Criminal Code of Georgia. (1999). The Parliament of Georgia. Tbilisi.
Chomakhidze, D. (1984). Fuel-Energy Complex in Georgia. Tbilisi, Georgia
Dirty Spring from “The Mountain Crystal”. (2003, April 6). Sakartvelos Respublika.
The Doubled Rates of Electricity. (2002, December 1). Sakartvelos Respublika.
Evaluation of ESAF Program in Georgia. (1999, December 11).
Georgian Law on Electric Energy and Natural Gas. (1999, April 23). The Parliament of Georgia.
Information of Prime News and Inter-Press. (2003, February 25). Sakartvelos Respublika.
Information of Sakinpormi and Inter-Press. (2003, April 23). Sakartvelos Respublika.
Is Molashvili Aware of These All? (2002, November 4-10). Kviris Chronika.
Italian Motives in the Georgian Power Industry. (2001, December 29). Svobodnaya Gruzia.
Kakulia E. (2003, April 14). Tbilisi, Georgia: Radio Imedi.
The Most Significant Priority of Georgia. (2003, May 22). Sakartvelos Respublika.
News Program. (2003, June 14). Tbilisi, Georgia: Iberia Broadcasting Company.
News Program. (2003, July 15). Tbilisi, Georgia: Iberia Broadcasting Company.
Plying Hide-and-Seek While Inspection. (2003, February 26). Sakartvelos Respublika.
Power Resources of Georgia and Problems of Their Conservation. (1992). Tbilisi,
Georgia: Metsnireba.
The Soviet Encyclopedic Dictionary. (1990). Moscow, Russia: The soviet Encyclopedia.
Svanidze, G. (1987). Renewable Power Resources in Georgia. Leningrad, Russia: Hydrometeoiz-dat.
Tbilisi Can Have Permanent Supply of Electricity. (1999, November 13). Svobodnaya Gruzia.
Trade Union of the Industry in the Role of Opposition to the Process of Privatization of
Power Enterprises. (1999, January 23). Svobodnaya Gruzia.
Tsintsadze, G. (1999). Some Questions about Privatization of Power Units of Georgia. Retreivedfrom http://www.eurasianet.org.
UN Convention Against Transnational Organized Crime. (2000). General Assembly of UN. Retrievedfrom http://www.un.org/russian/conferen/palermo/.
When 115 Million is a Ridiculous Sum. (2002, December 20). Sakartvelos Respublika.
Materials of the Chamber of Control of Georgia:
Case #01-1/1-23 on the results of inspection of financial and economic activities of
JSC Chkhototsku HES.
116
Case #01-1/1-24 on the results of inspection of financial and economic activities of
JSC Gumat HES.
Case #01-1/1-25 on the results of inspection of JSC Ladjanuri HES.
Case #01-1/1-26 on the results of inspection of JSC Rion HES.
Case #01-1/1-27 on the results of inspection of JSC Dzevrul HES.
Case #01-1/1-1-2 on the results of inspection of the Union (Association) of the Wholesale Market ofElectric Energy of Georgia.
Case #01-1/1-48 with copies of materials on inspection of electric energy enterprises in
1996-2001 at the request of General Prosecutor’ Office of Georgia.
Project of submission of the Chamber of Control of Georgia to the interested Ministries and Departments“On Revealed Gross Violations in Activities of Officials in Organization of Fuel and Energy Fields.”
Materials of commission for cooperation between Chamber of Control of Georgia and GeneralProsecutor’s Office of Georgia:
Information on the transfer of the Electric Energy Sector Materials to the Law-
Enforcement Bodies and the subsequent penal respond. (1996-2002).
Contract #219. (1997, December 12).
General Contract #173/212 (1998, August 21).
korufcia saqarTveloseleqtroenergetikis sferoSi
Tbilisi2004
Transnational Crime andCorruption Center (TraCCC)
Georgia Office
transnacionaluri danaSaulisada korufciis kvleviTi centri
saqarTvelos ofisi
saredaqcio kolegia:
luiz Seli, erik skoti, SoTa papava, qeTevan rostiaSvili,giorgi Rlonti, taras axalaia, giuli alasania,irina kakoiaSvili
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© amerikis universitetis transnacionaluri danaSaulisada korufciis kvleviTi centris saqarTvelos ofisi
daibeWda Sps “poligrafSi”Tbilisi, 26 maisis moedani, # 2
ISBN 99928 – 0 – 829 – 2
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elene xarabaZe, roman bokeria, sakanonmdeblo sferoSi arsebulixarvezebi – saqarTvelos energosistemaSi korufciisxelSemwyobi faqtori .......................................................................................................................................... 1
Sesavali ........................................................................................................................................................................... 31. energetikul seqtorSi arsebuli mdgomareoba ..................................................................... 4
1.1. seqtoris sawarmoTa privatizacia ........................................................................................ 51.2. seqtoris reabilitacia .................................................................................................................. 6
2. antikorufciuli RonisZiebebis Sesaxeb ..................................................................................... 82.1. korufciis gamomwvevi mizezebi ............................................................................................... 9
3. korufciuli garigebebis safuZvlebi saqarTvelos...................................................... 113.1. mogebis gadasaxadis Sesaxeb ..................................................................................................... 113.2. damatebuli Rirebulebis gadasaxadis Sesaxeb ...................................................... 153.3. gadasaxadis zedmetad gadaxdili Tanxis dabruneba ........................................203.4. jarimebi gadasaxadis SemcirebisaTvis ..........................................................................203.5. saqonlis miwodebis moculobis gansazRvris Sesaxeb ................................... 21
daskvna ............................................................................................................................................................................24danarTi. saqarTvelos eleqtrosadgurebi 2002 w. .................................................................27gamoyenebuli literatura..........................................................................................................................29
natalia ivanova, korufcia saqarTvelos eleqtroenergetikissferoSi (kontrolis palatis masalebis mixedviT) ............................................................ 31
Sesavali .........................................................................................................................................................................33kvlevis meTodika ...................................................................................................................................................35Tanamdebobis borotad gamoyeneba, angarebisa dadatacebis xelSemwyobi mizezebi da pirobebieleqtroenergetikis sferoSi ...................................................................................................................36
I. savaraudod araxelsayreli (wamgebiani) komerciuli garigebebisgaformeba ..................................................................................................................................................38
II. urTierTCaTvlebis gavrceleba miwodebuli nedleulisa damoxmarebuli eleqtroenergiis angariSsworebisas ..........................................42
III. sasaqonlo-materialuri faseulobebis aRricxvisa da angariSgebissistemis moSla....................................................................................................................................43
IV. finansuri disciplinis uxeSi darRvevis faqtebi ........................................... 19V. valebis moTxovnis uflebis daTmoba mesame iuridiul
pirTaTvis..................................................................................................................................................50VI. saTbob-energetikis saministros mier misdami
organizaciulad daqvemdebarebuli sameurneo subieqtebiskontrolis praqtika ......................................................................................................................50
VII. saTbob-energetikis saministros mier sagarantio werilebis gacemismankieri praqtika ............................................................................................................................... 51
daskvnebi ........................................................................................................................................................................57rekomendaciebi .........................................................................................................................................................60danarTi I. saqarTvelos saTbob-energetikis saministros struqtura ...............64danarTi II. informacia energetikis sferosTan dakavSirebulimasalebis samarTaldamcavi organoebisTvis gadacemisa daganxorcielebuli reagirebis Sesaxeb ..............................................................................................65gamoyenebuli wyaroebi da literatura ........................................................................................66
III
CONTENTS
Elene Kharabadze, Roman Bokeria, Tax Code and Regulatory Norms Establishinga Favorable Environment for Corruption in the Georgian Energy Sector ........................................67
Introduction .............................................................................................................................. 69Situation in the energy sector ..................................................................................................... 70
Privatization of Power Industry Enterprises ......................................................................... 70
Rehabilitation of Sector ...................................................................................................... 71Anticorruption efforts ................................................................................................................ 73
Causes of Corruption ......................................................................................................... 73
Incentives for corrupt behavior in the tax code ............................................................................ 75I. Profit Tax ..................................................................................................................... 75
II. Value Added Tax .......................................................................................................... 78
III. Refunding of the Amount of Tax Paid in Excess ........................................................... 81IV. Fines for Understatement of Taxes .............................................................................. 82
V. Determination of Volume of Supply ............................................................................... 82
Conclusions .............................................................................................................................. 84Appendix. Georgian Electric Power Stations in 2002 ................................................................... 86
References ............................................................................................................................... 88
Natalia Ivanova, Corruption in the Georgian Electric Energy Sector:
A Review of Materials From the Chamber of Control .........................................89
Introduction .............................................................................................................................. 91
Research Methodology .............................................................................................................. 92Reasons for Misappropriation in the Electro Energy Sector .......................................................... 93
Dubious Contracts ............................................................................................................. 94
(Mis-)Use of Raw Material Off-Set Deals .......................................................................... 98Lack of Record-Keeping ................................................................................................... 98
Violating Financial Discipline .............................................................................................. 99
Shifting Debts To Third Parties ......................................................................................... 103Ministry of Fuel and Energy Misallocations ....................................................................... 103
Vicious practice of Ministry of Fuel and Energy of issuing of guarantee letters .................... 104
Conclusions ............................................................................................................................ 108Recommendations ................................................................................................................... 110
Appendix I. Structure of the Ministry of Fuel and Energy of Georgia .......................................... 113
Appendix II. Information on the Transfer of Energy Sector Materials to the Law-EnforcementBodies and the Measures Taken Subsequently .......................................................................... 114
References ............................................................................................................................. 115
IV