Turkey


Iran

The Turkish Court of Accounts (TCA), Turkey

Name/Title of the SAI: Turkish Court of Accounts (TCA)
Street Address: T.C. Sayistay Baskanligi
Inonu Bulvari #45  Balgat,  06100 Ankara
Turkey.
Telephone No: +90 312 295 30 30
Fax No: +90 312 295 40 94
E-mail Address: int.relations@sayistay.gov.tr, sayistay.baskan@sayistay.gov.tr
...
Web Page Address:

http://www.sayistay.gov.tr

Name of the Head of SAI: Seyit Ahmet BAS
Title/ Designation of the Head of SAI: President
Telephone No. of the Head of SAI: + 90 312 295 3037
Name of the Head of International Relations Department: Mr. Ahmet Attila Caglar
Designation of the Head of International Relations Department Principal Auditor, Head of International Relations Department
Telephone No. of Head of International Relations Department: Tel: +90 312 295 3691
Fax: +90 312 295 4085
nevinatakan@sayistay.gov.tr
int.relations@sayistay.gov.tr
Legal framework under which the SAI functions viz Constitution, Act of the Parliament, Presidential Order etc: (Please quote article/order number etc). Article 160 of the Constitution of Turkish Republic, Law on the Turkish Court of Accounts
Authority by whom the Head of SAI is appointed Elected by the Turkish Grand National Assembly (Parliament).
Authority by whom the Head of SAI can be removed:

The Constitutional Court (Penal Prosecution)

The General Assembly of TCA (Disciplinary Prosecution)

Manner in which the Head of SAI can be removed:

A) Penal Prosecution:

 

Upon the final decision rendered for the necessity of suit by the Board of Chambers of TCA, the file is forwarded to the Constitutional Court, which decides the removal of the President TCA, if he is found guilty of an offence committed during or in connection with the performance of his duty.

B) Disciplinary Prosecution:

He can be dismissed by the General Assembly of TCA following the disciplinary procedures within TCA.
Term (tenure) of office of the Head of SAI: Five years provided that he/she does not turn age of 65.
Status (position) of the Head of SAI:
The President of TCA has same status as the other Heads of High Courts in Turkey.
Terms and conditions of appointment of the Head of SAI:

The President of the Court of Accounts is required to have completed a four-year institution of higher education in addition to possessing one of the qualifications listed below:

The candidate should previously have served as a/an:

a) Member of Turkish Court of Accounts,

 

b) Minister,

 

c) Undersecretary or Governor,

 

d) Rector,

 

e) Director General or Directors of the Prime Ministry, Ministries and affiliates thereof,

 

f) Chairman of the Inspection Board of Finance or the Tax Inspectors' Board,

 

g) Chairman of the Prime Ministry Inspection Board and ministerial inspection boards,

 

h) Chairman of Regulatory and Supervisory Boards.


Privileges of the Head of SAI:

The Head of SAI is appointed for a fixed 5 years tenure and/or up to a prescribed age limit of 65 years. He may be elected twice at most. The various conditions of service of the Head of SAI to secure independence are:

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Special procedure for appointment

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Special procedure for removal

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Fixed 5 years of tenure

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Control over resources/budget

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Immunity/protection from actions by others in its performance of duties

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Independence to frame work plans



Mandate of the SAI:

According article 160 of the Constitution, the TCA is charged with auditing, on behalf of the Turkish Grand National Assembly, the revenues, expenditures, and property of the Public administrations within the scope of the central government budget and social security institutions, as well as the local governments.

 

According to article 4 of the TCA Law,

 

(1) Turkish Court of Accounts shall audit;

 

a) Public administrations within the scope of the central government budget and social security institutions, local governments, joint stock companies established by special laws and with more

than 50% of its capital directly or indirectly owned by the public sector and other public administrations (with the exception of professional organizations having a public status);

 

b) Provided that the public share is no less than 50%, all types of administrations, organizations, institutions, associations, enterprises and companies affiliated to, or founded by the administrations listed in point (a), or those of which the above mentioned administrations are directly or indirectly partners;

 

c) All types of domestic and foreign borrowing, lending, repayments, utilization of foreign grants received, giving grants, Treasury guarantees, Treasury receivables, cash management and other matters related to these, all transfers of resources and their utilization and the utilization of domestic and foreign resources and funds, including European Union funds;

 

d) All public accounts, including private accounts, funds, resources and activities regardless of whether these are in the public administrations budget.

 

(2) Turkish Court of Accounts shall also audit the accounts and transactions of international institutions and organizations within the framework of the principles set out in the relevant treaty or agreement.

 

(3) Audit of public institutions, organizations and partnerships within the scope of Article 2 of Law No. 3346 on Regulating the Audit of State Economic Enterprises and Funds by the Turkish Grand National Assembly, dated 02.04.1987, shall be performed within the framework of the procedures and principles indicated in this Law and other laws.

Forum to which audit reports of the SAI are submitted:
The Statement of General Conformity and other reports specified in the TCA Law are submitted to the Turkish Grand National Assembly.
Main functions, duties and powers of the SAI:

Main functions:

 

- Audit function: The TCA carries out regularity (financial and compliance) and performance audits.

 

- Judicial function: The TCA decides whether or not the accounts and transactions of the competent departments are in accordance with the legal arrangements.

 

 

Duties:

 

Turkish Court of Accounts shall;

 

- Audit the financial activities, decisions and transactions of public administrations within the framework of accountability and submit accurate, sufficient, timely information and reports to the Turkish Grand National Assembly on the results of these audits;

 

- Audit whether or not accounts and transactions of public administrations within the scope of the general government with respect to their revenues, expenses and assets are in compliance with laws and

other legal arrangements, and take final decision on matters related to public loss arising from the accounts and transactions of those responsible,

 

- Submit the Statement of General Conformity to the Turkish Grand National Assembly,

 

- Perform the duties of examining, auditing and taking final decision prescribed by laws.

 

Powers:

 

- In performing its duties prescribed by this Law or other laws, Turkish Court of Accounts shall be competent to correspond directly with public administrations and officials; to see required documents, books and records through its assigned personnel; to have these brought over to any location it deems appropriate, with the exception of assets; to call on relevant officials of all grades and categories in order to receive oral information; and to request representatives from public administrations.

 

- Turkish Court of Accounts may request all kinds of information and documents related to its audit works from public administrations and other real and legal persons including banks.

 

- Turkish Court of Accounts shall be competent to examine, on the spot and at any stage of operation and incidence, all related records, goods, properties, practices, transactions and services of those public administrations and institutions within its audit scope, by its assigned personnel or expert witnesses. The legal status, authorities and responsibilities of expert witness shall be subject to general provisions.

 

- Turkish Court of Accounts may also audit the accounts, transactions, activities and assets of public administrations as of the pertaining year or years irrespective of their account or activity period; as well as based on sector, program, project and topic.

 

- If deemed necessary in the course of audits, experts from outside Turkish Court of Accounts may be appointed. The principles and procedures pertaining to the appointment of expert witnesses and experts shall be laid down in a by-law.



Number of staff employed by the SAI: Of nearly 1500 staff, roughly 900 are professional staff (Court Members and Auditors), and roughly 600 are administrative, clerical and support personnel.

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Contact Us

Mr. Tafakhar Ali Asdi
Email: saipak@isb.comsats.net.pk
Director General (International Relations & Coordination)
Tel : +92-51-9215521
Fax: +92-51-9211404


Ms. Bismah Farrukh Khan
Deputy Director (International Relations & Coordination)
Email: saipak@isb.comsats.net.pk
Tel : +92-51-9219177
Fax: +92-51-9222908