<html><body><div style="font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #000000"><div style="font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #000000"><div><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY"><span style="font-size: 10pt;" data-mce-style="font-size: 10pt;"><span style="font-family: arial,sans-serif;" data-mce-style="font-family: arial,sans-serif;"><span><span lang="eu"><span style="font-weight: normal;" data-mce-style="font-weight: normal;"><span style="background: transparent none repeat scroll 0% 0%;" data-mce-style="background: transparent none repeat scroll 0% 0%;">Gipuzkoako Lurralde Historikoko Toki Erakundeen Aurrekontuei buruzko </span></span></span><span lang="eu"><span style="font-weight: normal;" data-mce-style="font-weight: normal;"><span style="background: transparent none repeat scroll 0% 0%;" data-mce-style="background: transparent none repeat scroll 0% 0%;">abenduaren 19ko </span></span></span><span lang="eu"><span style="font-weight: normal;" data-mce-style="font-weight: normal;"><span style="background: transparent none repeat scroll 0% 0%;" data-mce-style="background: transparent none repeat scroll 0% 0%;">21/2003 Foru Arauan, 70. artikuluan "Ingerak" arautzen dira. </span></span></span></span></span></span></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY"><span style="font-size: 10pt;" data-mce-style="font-size: 10pt;"><span style="font-family: arial,sans-serif;" data-mce-style="font-family: arial,sans-serif;"><span><span lang="eu"><span style="font-weight: normal;" data-mce-style="font-weight: normal;"><span style="background: transparent none repeat scroll 0% 0%;" data-mce-style="background: transparent none repeat scroll 0% 0%;">Hona 70. artikuluaren lehen puntua: "</span></span></span></span></span>Kontuhartze-eginkizuna erabiltzean, organo kontuhartzailea aztergai diren egintzen, agirien edo espedienteen edukiarekin edo itxurarekin ados ez badago, bere <span style="text-decoration: underline;" data-mce-style="text-decoration: underline;"><strong>ingerak</strong></span> idatziz azaldu beharko ditu erabakia edo ebazpena hartu baino". Gaztelaniaz, "reparos".</span><br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY"><br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY">Eta badira "ingera etenarazleak" edo "etengarriak", hots, administrazio tramitazioa eteten dutenak.<br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY"><br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY">Halere, Interneteko bilatzaile erabilienean begiratuta, badirudi oso arrakasta txikia izan duela "ingerak" gure udaletan-eta, eta "eragozpen"-ek lehia egiten diola. <br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY"><br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY">Zalantzan gabiltza "<span style="text-decoration: underline;" data-mce-style="text-decoration: underline;"><strong>ingera etenarazle</strong></span>" erabili ala "<span style="text-decoration: underline;" data-mce-style="text-decoration: underline;"><strong>eragozpen etenarazle</strong></span>".<br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY"><br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY">Euskaltzaindiaren Hiztegian ez du sarrerarik "ingera" hitzak.</p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY"><br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY">Foru Arauan erabilia den hitza baztertzeak zalantzak sortzen dizkigu, teknikariek txostenak, gisa denez, arautegian oinarriturik egiten dituzte eta.<br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY"><br></p><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY">Iritziak, irizpideak, eskertuko genituzke. <br></p><div style="left: 138.481px; top: 859.202px; font-size: 16.2038px; font-family: serif;" data-mce-style="left: 138.481px; top: 859.202px; font-size: 16.2038px; font-family: serif;">lehen</div><p class="western" style="margin: 0px;" data-mce-style="margin: 0px;" align="JUSTIFY"><span style="font-family: arial,sans-serif;" data-mce-style="font-family: arial,sans-serif;"><span style="font-size: small;" data-mce-style="font-size: small;"><span lang="eu"><span style="font-weight: normal;" data-mce-style="font-weight: normal;"><span style="background: transparent none repeat scroll 0% 0%;" data-mce-style="background: transparent none repeat scroll 0% 0%;"></span></span></span></span></span></p></div><br></div></div></body></html>