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This publication aims to give our English speaking colleagues and other interested readers an insight into the Turkish Court of Accounts (TCA) through its Law translated into English.
In the quest of the better, a number of laws and their amendments were enacted throughout TCA's 136-year history. The last one, numbered 832, has substantially been amended since it was passed in 1967.
This new translation, which contains all the amendments to date, was made by a group of TCA auditors who have broad knowledge of their profession but modest English language skills. Therefore, we do not claim that its English is impeccable; nevertheless I can confidently say that the English translation is the closest possible to the original in Turkish.
For the sake of better conveying the essence, the translators stayed away from word for word translation; even sometimes they departed from the original wording in Turkish for the fear that it may sound meaningless in the translated language and phrased provisions as to reflect what had been meant.
I wish to conclude by expressing my pleasure in presenting this publication and my most sincere thanks to the colleagues on International Relations Group for their meticulous work.
Prof. M. Kamil Mutluer President
LAW NO. 832
Enacted on: 21/2/1967
Published in Official Gazette on: 27/2/1967 # 12 538
Section 1 - The Court of Accounts shall be charged with auditing, on behalf of the Turkish Grand National Assembly, the revenues, expenditures, and property of the government offices financed by the general and annexed budgets; taking final decision by trying the accounts and acts of the responsible officials; and performing other tasks conferred on it by various laws in matters related to examining, auditing and passing judgement.
Section 2- The following shall be the judicial and executive bodies of the Court of Accounts:
a) Chambers
b) Board of Chambers
c) Board of Appeal
d) General Assembly
e) High Disciplinary Board
f) Board for Officials' Selection and Disciplinary Matters
The Court of Accounts shall include the Prosecutor as the representative of the Treasury.
Section 3- The Court of Accounts shall consist of:
1. The Professional Personnel:
a) The President, Chairmen and Members of the Chambers
b) (Repealed by Section 17 of Law 1260:)
c) Rapporteurs, d) Principal Auditors, Senior Auditors, Auditors and Assistant Auditors,
2. Administrative personnel:
a) (Repealed by Section 17 of Law No. 1260)
b) Directors, Assistant Directors and employees
3. The Prosecutor and Assistant Prosecutors
Section 4- (As amended by section 3677/1 on 1/11/1990)
The President and the Members of the Court of Accounts are required to have completed a four-year institution of higher education in addition to possessing one of the qualifications listed below:
A. Requirements for the President: The candidate should previously have served as a/an:
a) Chairman or Member of a Chamber of Court of Accounts.
b) Minister, Under-secretary, Assistant Under-secretary or Governor,
c) General Director or President of agencies financed by General or Annexed Budgets or other public organisations,
d) Chairman of a Ministerial Inspection Board or chairman of the Board of Accounts Experts of the Ministry of Finance and Customs,
e) Professor of law, economics, business administration, accounting, public finance or public administration,
B. Requirements for Members:
Candidates should previously have served (as a/an):
a) Assistant Prosecutor or Auditor of the Court of Accounts who has successfully worked for four years after being promoted to class one and still holds this position.
b) Prosecutor of the Court of Accounts,
c) In positions fall within section (4) (A) (b), (c), (d) above,
d) (Annex: 4/7/1996 - Section 4149/1) Auditor or inspector attached to the respective central audit units of the Ministries of Finance, Internal Affairs or the Under-secretariat of Treasury, provided that he served twenty years in public service after receiving a BA degree from an institution of higher education.
5- (Amended by Section 4149/2 on 4/7/1996) The President of the Court of Accounts shall be elected by the Turkish Grand National Assembly by secret ballot(s) from among two applicants who are eligible under annex 8 of this law and have been nominated by the Ad Hoc Committee for Pre-election of the President and the Members of the Court of Accounts.
The President shall be elected by absolute majority of those present, which shall be more than one fourth of the total number of members of the Turkish Grand National Assembly.
The term of office of the President shall be seven years. He may be eligible for re-election at the end of his term. The term of office of the President who has not been elected or has not run for office shall continue until the new President takes office. Notwithstanding the availability of cadres, the President whose term has ended shall continue to serve as a Member of the Court of Accounts, the first Member cadre fell vacant shall be assigned to him.
Section 6- (as amended on 4/7/1996 with Section 4149/3) Of the total number of seats vacant, three fifths shall be elected from among professional personnel of the Court of Accounts and the remaining shall be elected from among the applicants whose tenure referred to in Section 4 (B) (b), (c) and (d), providing half of the quota at the minimum is given to the staff of the Ministry of Finance. In the application of these proportions, if one remains as a fraction after the whole number, this shall be included in the Court of Accounts' quota, while the remainder is two, then one shall be included in the Court of Accounts' quota and the other in the Ministry of Finance's.
When the number of seats vacant reaches five, within seven days, the Presidency of Court of Accounts shall call an election through the Official Gazette and other means of communication. Applications shall be addressed to the Court of Accounts. The duration of application shall be one month from the fist day of the announcement about the election.
The General Assembly of the Court of Accounts, after having carried out an examination on the records of the applicants, shall elect by absolute majority of those present and by secret ballot four candidates for each vacant seat from among those qualifying in accordance with this law. The election of candidates shall be finalised within thirty workdays following the expiry of the period for application. The Court of Accounts shall submit the results of the election to the office of the Speaker of the Turkish Grand National Assembly within three days following the election. If the election is not completed within thirty workdays, the President of the Court of Accounts shall submit the list of applicants, indicating their quotas, to the Turkish Grand National Assembly. In this case, the election of candidates shall be done pursuant to the following subsection.
Out of the list of applicants reported by the Court of Accounts, candidates amounting to twice the number of vacant seats, within the quota proportions as described in the first subsection of this Section, and in accordance with Annex 8, shall be submitted to the Turkish Grand National Assembly. A combined ballot shall be prepared containing separate lists for each group of candidates showing quota to which they belong. The voting shall be carried out by marking the special space across the names. Those votes exceeding the number of vacant seats shall be considered null and void. Those received the highest number of votes within a quota shall be elected.
Section 7- The President and the Members of the Court of Accounts can not be dismissed. Unless they so desire, they can not be retired before the age of 65 (The provision of Section 95 is reserved).
The office of those convicted of an offence that requires dismissal from public service shall be automatically terminated. Those, who are incapacitated for the reasons of health, certified by medical report issued by an official board of health, shall be removed from office by a decision of the General Assembly of the Court of Accounts.
Section 8- (As amended by Law no. 1260, Section 1) The Prosecutor of the Court of Accounts and his assistants, having received the opinion of the President of the Court of Accounts and upon the proposal of the Minister of Finance, shall be appointed by a joint government decree.
It is required that they be graduates of the following: The Faculty of Law, the Faculty of Political Science, the Faculty of Economics, Academies of Economical and Commercial Sciences or one of the educational institutions in Turkey or abroad whose equivalence to aforesaid schools has been certified by the Ministry of Education and have successfully worked for a period of at least ten years in the fields of finance and economics following the graduation.
Section 9- Rapporteurs, principal auditors, senior auditors and auditors shall start their career as an assistant auditor.
The Assistant Auditors shall be appointed by the President of the Court of Accounts from among applicants who are the graduates of the following: The Faculty of Law, the Faculty of Political Science, the Faculty of Economics, Academies of Economical and Commercial Sciences or one of educational institutions in Turkey or abroad whose equivalence to aforesaid schools has been certified by the Ministry of Education, and have passed the competitive examination given for the post.
In order to take the examination candidates must be younger than thirty-one years of age and must have the qualifications as required by Section 48 of the State Personnel Law.
The probationary period is one year at the minimum while the maximum is two at the end of which:
Those who are considered suitable for service, in view of their knowledge, diligence, moral qualities shall be appointed as assistant auditor upon the decision by the Board of Officials' Selection and Disciplinary Matters and approval of the President
The employment of those found ineligible for the service shall be terminated by the decision of the Board of Officials' Selection and Disciplinary Matters and approval of the President.
The assistant auditors shall be required to attend a vocational course or study.
The classroom and on the job training to be given at the course period; the method and conditions of the study; duration of training; the procedures for and conditions of the final examination and other related matters shall be governed by its specific regulation.
To qualify for the office of auditor one must pass the examination held after the vocational course or study.
The professional personnel of the Court of Accounts and the prosecutor and his assistants shall be entitled to promotion every two years.
Section 10- (As amended by Law no. 1260 Section 2) A Member appointed by the President shall serve as the Secretary General.
The Secretary General shall be given, with the approval of the President, maximum three aides from among professional personnel who are at the forth or higher degree on the salary - scale.
Section 11- (As amended by Law no. 1260, Section 3) The Rapporteurs, Principal Auditors, Senior Auditors and Auditors shall be appointed on the decision of the Board of Officials' Selection and Disciplinary Matters and upon the approval of the President.
Section 12- The qualifications of the Administrative Directors and Assistant Directors, and other employees must fall within the Section 48 of the State Personnel Law. They shall be appointed upon the decision of the Board of Officials' Selection and Disciplinary Matters and approval of the President.
Section 13- The administrative staff shall be classified under the principles laid down in the State Personnel Law.
Board for Officials' Selection and Disciplinary Matters shall be authorised to decide on the promotion to upper grade or next step (on the salary-scale) and for disciplinary and penal proceedings of the administrative personnel, in accordance with the State Personnel Law.
Section 14- (As amended by Law no. 3162 Section 1) Chambers shall be account courts, composed of a Chairman and six Members. It shall sit with the presence of the Chairman and four Members and decide by simple majority.
Chambers:
a) shall try and decide on the accounts and acts of those responsible.
b) If the President deems necessary, shall express opinion on the statement of general conformity and other reports to be submitted to the Turkish Grand National Assembly.
c) shall decide on matters which are sent by the President.
In the event of the absence of the Chairman due to reasons of his being on leave, acting as the President or if the office of Chairman is vacant, the most senior member shall act as Chairman of the chamber. The seniority shall be based on the date of election as Member of the Court of Accounts.
Section 15- (as amended by Law no. 1260 Section 4) The Board of Chambers shall consist of those chairmen and members other than the ones elected to the Court of Appeal.
The Board shall be presided over by senior Chamber Chairman.
The Board shall convene with at least two thirds of the total number of the members. If the quorum is not reached due to official leave or vacancy, the Chairman of the Board may invite Members from chambers, providing they do not exceed the quota assigned to the Board from each chamber, to maintain the sufficient number for the sitting in question. In the case of tie votes, the Chairman shall have the casting vote.
The Board of Chambers shall formulate the opinion of the Court of Accounts, to be delivered in accordance with Section 105.
The Board shall carry out all other duties and functions as assigned by this Law and decide on matters forwarded by the President to be examined.
The prosecutor may join the Board upon his own initiative or upon invitation of the Chairman of the Board, on condition that he shall not have vote.
Section 16- The Board of Appeal shall consist of four Chamber Chairmen elected by the General Assembly of the Court of Accounts and two Members from each Chamber elected by the same Assembly for a period of four years.
Every year, one fourth of the members of the Board shall be renewed. Those cease to be member of the Board may be re-elected.
The Board of Appeal shall be presided over by the senior Chairman.
The Prosecutor shall defend his case before the Board at trial sessions.
(As amended by Law no. 1260, Section 5) The Board shall convene with at least two thirds of the total number of members. If the quorum is not reached due to official leave or vacancy, the Chairman of the Board may invite Members from chambers, providing they do not exceed the quota assigned to the Board from each chamber, to maintain the sufficient number for the sitting in question. For decision majority vote shall be necessary. In the case of tie votes, the Chairman shall have the casting vote.
The Chairman and Members of the Chamber whose decision have been appealed against shall not be entitled to vote. Members of the Board of Appeal, shall also carry out such duties as assigned under Section 22.
The Board of Appeal shall be the ultimate authority to decide on the writs issued by the Chambers of the Court of Accounts.
Section 17- The General Assembly shall consist of the President, who shall chair the Assembly sittings, the Chambers' Chairmen and the Members.
The General Assembly shall perform the duties conferred on it by this Law, and shall deliberate and decide on the matters laid before it by the President. The Prosecutor may attend the Assembly sitting either upon his own initiative or upon the invitation of the President, on condition that he shall not have vote.
(As amended on 4/7/1996 by Section 4149/5) The General Assembly shall convene with at least two thirds of its incumbent members present and take decisions by an absolute majority of those present. In case of tie votes, the President shall have the casting vote.
Section 18- The General Assembly shall deliberate and decide on the matters where: there is a contradiction between decisions of the Chambers or between two decisions of the same Chamber on the same subject, it is deemed necessary to change a decision, or it is needed to take a decision applicable to all cases of similar nature. During discussions the Prosecutor shall also be present.
Section-19 It shall be among the duties of the General Assembly to form an opinion on the draft bills and proposals of laws pertaining to the Court of Accounts and prepare regulations governing endorsement (visa) and audit procedures.
Section 20- The prosecutor shall perform following duties:
a) To express his claims and opinion during the stages of examination and trial of the accounts
b) To be present and express his opinion in the General Assembly meetings at which the deliberations on the statement of general conformity, and the reports to be submitted to the Senate and National Assembly take place (Turkish Grand National Assembly)*.
c) To monitor the execution of rulings entailing disciplinary or punitive actions on the responsible officials.
ç) To inform the Ministry of Finance and other authorities concerned in writing, if during the trial of accounts or under other circumstances he becomes aware of the acts of responsible officials which require disciplinary or punitive actions.
d) To carry out duties given by the President.
e) To express his opinion about the actions to be taken against those accountants who have not submitted their accounts within the time limits prescribed by the law.
f) To carry out other duties stipulated by the law.
Section 21- The President shall be the highest official of the Court of Accounts and be responsible for its overall functioning. He shall be the chairman of the General Assembly. He may preside over the Board of Appeal and the Board of Chambers, as he deems necessary. He shall arrange the issues to be given to these Boards and chair the debates.
The President shall take all necessary measures to ensure that the Court of Accounts performs all duties it undertakes satisfactorily and that it functions properly.
It shall be the responsibility of the President to assign Chamber Chairmen and Members to the Chambers; to distribute work to the Chambers; to assign duties of auditors and other employees; to form audit groups and to prepare programs relating to accounts to be audited at the headquarters and/or on-the-spot.
The President designates one of the Chamber Chairmen to stand in for him. In the event of no such designation or vacancy, the senior Chamber Chairman acts as President.
Section- 22 Chamber Chairmen shall be responsible for ensuring that the accounts assigned to their Chambers are tried, minutes and writs related to trials are finalised, and other related work performed.
Members shall examine audit reports, indicate their opinion in writing and perform the other duties prescribed by this Law.
Section- 23 (As amended by Law no. 1260 Section 6) Secretary General shall be the managerial assistant of the President.
The President may delegate some of the duties assigned to him by this Law to the Secretary General to perform on his behalf.
The Secretary General shall, in the name of the President, menage and oversee the audit groups and administrative sections.
The Secretary General shall organise research work, studies and publications related to auditing.
The Secretary General shall participate in the General Assembly and the Board of Chambers in his capacity as a member.
Assistants to Secretary-General shall help him to carry out the duties assigned to him. The distribution of work among the assistants shall be made by the Secretary General.
24- Rapporteurs shall be charged with drafting decisions given, in connection with duties conferred on the Chambers and the Boards by this Law, by the Chamber or the Board to which they are attached, and preparing minutes and writs of the decisions by their Chamber or Board as well as performing all other tasks connected thereto.
Section 25- Auditors shall be responsible for examining accountants' accounts, and final accounts assigned to them by the President or Group Chiefs in the name of the President in accordance with the basis and procedures stated in laws, regulations and circulars; reporting the results to the President; and carrying out other duties assigned to them by this law.
Auditors shall report in writing to the President the provisions of laws, regulations and Government Decrees which they come across during their examinations and appear to be jeopardising the interests of the Treasury in respect of meaning, application or consequences. Such reports are immediately forwarded to the General Assembly by the President, and those which the General Assembly of the Court of Accounts has found worthy of reporting are incorporated into the quarterly reports which are sent to the Senate and the National Assembly. *
The procedures for the examination of accounts by the auditors, for the operation of audit groups; and the functions and powers of the Group Chiefs shall be specified by a directive.
Section 26- The administrative duties pertaining to the functioning of the Court of Accounts shall be carried out by the officials whose cadres are annexed to this law.
The functions of the administrative branches to be established; the manner in which these functions are discharged; and the extent of responsibility of the concerned officials shall be governed by a regulation.
Section 27- The Board for Officials' Selection and Disciplinary Matters shall consist of a Chamber Chairman, a Member, a Principal Auditor or a Rapporteur, a Senior Auditor who are elected by the General Assembly for a period of two years and the Secretary General.
Equal number of substitutes shall be elected in the same manner.
The Chamber Chairman shall preside over the Board.
The Board shall meet with all members present and decide with majority vote.
(As amended by law no. 1260, Section 16) The Principal Auditor or the Rapporteur and the Senior Auditor shall not be allowed to participate in the meetings where deliberations concern themselves.
Section 28- The Court of Accounts shall perform the following functions:
To audit all revenues, expenditures, property, and the exchange, keeping and disposal of cash and securities, including those entrusted for safekeeping,
To take final decision by trying the accounts and acts of the responsible officials of
I- A) The Government Offices funded by general or annexed budgets,
B) The institutions and enterprises established as fixed or revolving capital establishments or funds half or more capitals of which are invested by the Government Offices mentioned in subsection (A)
l, C) All other institutions that are by virtue of laws subject to the auditing of the Court of Accounts.
II- To record and audit State loans and credits, commitments, donations and aids in cash or goods from various sources, treasury bills, all securities and treasury advances.
III- (As amended by Law no. 3162. Section 2) To submit the Statement of General Conformity related to general and annexed budgets to the Turkish Grand National Assembly within the period stipulated by the Constitution.
IV- To report to the Senate and the National Assembly* , if deemed necessary, on financial matters, accounting procedures and revenue accrual systems.
V- To report to the Senate and the National Assembly on the issues considered necessary to be conveyed, having examined the accounts and transactions of the institutions subject to its audit.
VI- To carry out other duties as prescribed by laws.
Section 29- In carrying out its duties prescribed by this and other laws, the Court of Accounts shall be empowered to communicate directly with ministries, boards, institutions, administrative heads, accountants and other responsible officials; to have access to the documents, ledgers and records needed for examination by dispatching its staff or having them brought over to any location it deems appropriate; to invite officials of all categories and degrees in order to receive oral information; and to call in representatives from ministries, government offices and institutions.
The Court of Accounts may demand from government offices, provincial Local administrations, municipalities, and all other official institutions, boards and other real and judicial persons, including banks, information and documents related to its auditing work.
The Court of Accounts shall be entitled to examine, on the spot and at any stage of operation and incidence, all related records, goods, properties, practices and services of those government offices and institutions that fall within its jurisdiction, by its personnel or outside experts. The legal status, power and responsibility of the outside experts are subject to general provisions. The principles and procedures to be followed in the application of this section shall be specified by a regulation.
Disciplinary action shall be taken by the authorities concerned, upon the request of the Court of Accounts, against the officials mentioned in first and second subsections above for not fulfilling, without a rightful cause, the requirements of this Section. In addition to above, aforesaid officials shall be subject to actions according to general and specific provisions of law.
Section 30- (As amended by Law no. 1260, Section 7) The contracts and all kinds of commitments that involve expenditure by the government offices and institutions that come under the auditing of the Court of Accounts shall be subject to endorsement; the distribution of appropriations and personnel cadres of the government offices financed by general or annexed budgets shall require a preliminary approval (visa).
(Annex: Law no. 3162, Section 3) The subsection above shall not be applicable to cadres of military personnel. The procedures for forwarding such documents to the Court of Accounts and their safe keeping and disposal shall be established by the Prime Minister's office, by taking the principle of secrecy into consideration and upon consultation with the Court of Accounts and the Ministry concerned.
It shall be compulsory that the commitments and contracts together with their supporting documents be sent to the Court of Accounts within three days from their finalisation. These commitments and contracts shall not become effective unless endorsed by the Court of Accounts.
(As amended by Law no. 3162, Section 3) Notwithstanding the subsection above, the following shall not be subject to endorsement: The contracts which are exempt from preliminary approval (visa) in accordance with Budgetary Laws and Section 64 of the General Accounting Law No. 1050; those issues which are held exempt from tendering by a decision of the Council of Ministers due to reasons of urgency or secrecy; and the contracts for purchases from abroad.
Section 31- (As amended by Law no. 1260, Section 8) The Court of Accounts may examine those expenditures that were realised under the general or annexed budgets following the spending within the current accounting term and on a monthly basis. The General Assembly shall decide, upon consultation with the Ministry of Finance, as to the delivery periods of documents, records, books and charts belonging to the accounts which are thus to be examined by the Court of Accounts, and designate the accounts to be examined as such.
At the end of the examination carried out by the auditor, those transactions which are not found in compliance with the law shall be communicated, together with the supporting reasons, to the responsible officials, observing the procedures stated by Section 48. Upon receiving the defence statement from the above mentioned officials a report covering the whole account shall be prepared.
If, in the course of examination and auditing to be carried out in accordance with this law, it is found that the legislation on which the expenditures are based is open to interpretation, the President shall be informed of the matter in order to obtain the Court of Accounts' opinion; and the auditing shall be made accordingly.
Section 32- (As amended by Law 1260, Section 9) Out of the transactions concerning distribution of personnel cadres and appropriations, as well as contracts and commitments forwarded to the Court of Accounts for approval (visa) or endorsement, those found in compliance with the law shall be approved or endorsed by the auditor and group chief. Those found otherwise shall be returned to the government office concerned for correction and completion, together with written opinion undersigned by the auditor and the group chief.
Depending upon the respond, the documents belonging to the aforesaid transactions shall be either approved / endorsed or passed on to the President together with a memorandum.
The President shall send the documents to one of the chambers for its opinion.
If the transaction is found contradictory to the law, the related documents shall be returned to the government office in question in accordance with the decision of the chamber. In the event of appeal against the decision by the disbursement authority, the President shall pass the documents on to the Board of Chambers to be reviewed. If the Board decides that the issue in question is in conformity with the law, the transaction shall be approved or endorsed. If the objection is found to have no grounds and it is decided that the transaction is against the law, the related documents shall be returned to the forwarding government office.
Those documents involving transactions of distribution of personnel cadres and appropriations and those commitments or contracts which the Board of Chambers abstained from approving or endorsing, but are not openly prohibited by law, may be implemented, if the disbursement authority assumes the responsibility and informs the Court of Accounts of the situation together with the justifying reasons. In such a case, the responsibility arising from those payments and expenditures concerning the issues found unacceptable by the Court of Accounts shall rest with the disbursement authority.
The judgement concerning this responsibility shall be passed at the trial of the account of the year in which the payments or expenditures were made.
In case a Minister, who is a first-degree disbursement authority, assumes the responsibility, respective Speakers of the Senate and the National Assembly* shall, complying with its procedure, be informed of the matter and the amount of the payment or the expenditure involved.
The approval or endorsement of a transaction shall neither bind the responsible officials nor restrict the judicial power of the Court of Accounts.
Section 33- (As amended by Law 1260, Section 10) The decision of the Court of Accounts shall be final if the Court of Accounts' abstention from approval or endorsement, and refusal of transactions stated in section 32 is based on calculation error, or insufficiency of appropriations or personnel cadres.
Section 34- (Repealed by Law 1260, Section 17)
Section 35- (Repealed by Law 1260, Section 17)
Section 36- (As amended by Law 1260, Section 11) Those contracts which are not subject to endorsement in accordance with Section 30, shall be sent, with the supporting documents, to the Court of Accounts within seven days.
Section 37- (As amended by Law 1260, Section 12) The preliminary approval (issue of visa) of transactions concerning distribution of appropriations and personnel cadres shall be finalised within three days. The endorsement of contracts shall be completed within fifteen days.
Section 38- The Court of Accounts shall audit all the government offices and institutions that fall under its jurisdiction:
a) by examining transactions pertaining to their revenues, expenditures and property and all accounts related to these transactions including all records and documents, and finally by trial of all the transactions and accounts;
b) by comparing the results of budgetary accounts (including the deduction period) and accounts of similar nature and results of the accountants' accounts with the related draft of Final Account Bill or trial balance and balance sheet;
c) by examining other issues specified in laws, through receiving information and documents concerned from related government offices and institutions, and establishing necessary records at the Court of Accounts;
Military personnel cadres, equipment, supplies, goods, plants and institutions are subject to auditing by the Court of Accounts. However, the procedure for auditing shall be provided by a regulation to be prepared by the Ministries of Finance and Defence upon consultation with the Court of Accounts.
Section 39- The accountants of those government offices and institutions which come under the jurisdiction of the Court of Accounts shall submit their accounts of all the revenues, expenditures and property that are related to the budgetary year, accounting year or accounting period (as specified in their related law) within the month following the period of deduction at the latest.
The Court of Accounts shall determine the accounting period for goods and property transactions, by taking into account the size of transactions, and providing that it should not exceed five years.
The Court of Accounts may decide to have all documents, records, ledgers and statements related to the accounts and transactions of the current year or accounting period sent or have them available for examination at site at the end of a specified period not exceeding one month. This situation shall not remove the responsibility for submitting accounts at the end of the year or accounting periods as required in the subsections above.
Section 40- The revenue, expenditure and property accounts shall be submitted to the Court of Accounts separately. Aforementioned accounts of government offices and institutions for a budgetary year, account year or a special account period prescribed by the law shall be constituted of the following: a) Revenue accounts: ledgers, statements and all kinds of related documents that indicate quantities and nature of all accrued and collected revenues, and deposits; b) Expenditure accounts: statements, ledgers and all kinds of related documents that indicate the quantity and nature of all expenditures made and moneys and valuables received in this connection; c) Property accounts: statements, ledgers and all kinds of related documents that indicate the quantity and nature of all property and goods possessed, purchased or spent and those disposed of through annihilation or other means.
The following are also included among the accounts to be submitted to the Court of Accounts: Budgets, personnel cadres, final accounts and decisions related thereto that are approved by the competent authorities of the fixed and revolving capital entities or funds referred to in subsections 1(B) and (C) of Section 28 or other institutions and final trial balances and balance sheets of the institutions whose accounts kept in balance sheet method.
The kinds of the statements, ledgers, documents mentioned in the above subsections and their submission periods shall be determined, by a circular, by the Court of Accounts.
If, (in accordance with a special law) an accountant is at the same time, responsible for carrying out transactions of revenue, expenditure and property, Court of Accounts shall inform with a circular, the concerning government offices, institutions and accountants of the mode and form in which the accounts will be submitted and whether accounts are to cover transactions entirely or partially, and the conditions for submission of accounts separately.
Section 41- The accountants accountable to the Court of Accounts shall be the following:
1. Accountants of revenue;
2. Accountants of expenditure;
3. Accountants of property.
Section 42- If those not appropriately designated as an accountant, collect revenues, make expenditures or keep and manage property by acting on their own initiative or upon a directive shall be considered as accountants, unless their accounts are included in that of another accountant, and as accountants submitting their accounts to the Court of Accounts, pursuant to this law, shall be incumbent upon them and the rules of accountability imposed on the accountants shall be applied to them. If the situation has occurred upon a written directive of a superior, the superior official shall share the responsibility.
Section 43- Ministries, agencies with annexed budgets and all government offices and institutions subject to the audit of the Court of Accounts shall be under obligation to inform the Court of Accounts, before the beginning of the each accounting year, of: the types and locations of all accounting offices in the country and abroad; the scope of their responsibility; the addresses of the affiliated fiduciaries, stores, depots and the similar; and names, personnel file numbers, salaries, and grades of accountants on duty and to send signature samples of the responsible officials.
Changes that take place during the year shall be reported within one month from the date of change to the Court of Accounts.
Section 44- The accounts shall be completed by the accountants, within those periods as indicated by this Law and other laws and made available for examination or sent to a location as indicated by the Court of Accounts.
The accounts shall be prepared and submitted by the last accountant that has taken office. The responsibility for not submitting the account rests with him.
Those accountants who, after having completed their accounts, are appointed elsewhere, retired or removed temporarily from office shall deliver their accounts to their successor and shall document the incidence with a delivery report. In case an accountant is not able to submit his accounts for reasons of poor health, passing away or other inevitable excuses, or if the accountant refrains from submitting accounts; such accounts shall be delivered to the new accountant by a committee to be formed within the related office to which the accountant is attached. If an accountancy merges with another, the accountant shall deliver his accounts up to that date, to the new accountant. If an accountancy is closed, the accountant must submit the account to the Court of Accounts within three months.
Section 45- The amounts relating to the revenues, expenditures, properties and valuables that have not been accrued, collected, spent, given, kept or managed in accordance with the law shall be paid to the Treasury by the responsible officials, upon the final decision of the Court of Accounts, within three months from the date they are notified.
The final decisions of the Court of Accounts shall be communicated, in accordance with section 63, to the responsible officials and to the Ministry Finance to start necessary investigation.
The compensation of property shall be made at current market price at the date of its loss. If this date is not known, the payment shall be made at the highest price between the dates of its purchase and discovery of its loss. The general provisions applied to the cases where state property has been damaged shall be reserved.
Section 46- The General Assembly shall decide which of the accounts be examined at the headquarters and which on the spot. The auditors assigned by the President shall examine the accounts. However, property accountancies whose value of recorded property sums up to 500 000 Turkish Lira or more, are audited on the spot.
Any one of the accounts that are decided to be audited at the headquarters may be examined on the spot by the decision of the chamber to which the account is assigned upon the request of the related auditor. If this decision is approved by the General Assembly, the account shall be audited on the spot by the auditors assigned by the President.
The following shall be examined during the auditing;
1. Whether the revenues, credits and all sorts of rights have been accrued, followed up and collected in accordance with laws, regulations and the budget
a) the expenditures have been made in accordance with laws, regulations, the budgetary appropriations and personnel cadres,
b) the payments have been made to those entitled or their representatives after their identification have been properly checked,
c) all transactions which are included in the financial statements and operations of monies, securities and valuables have been performed in accordance with laws and regulations,
3. Whether entry, safe guarding, utilisation and disposal of movables and immovables have been carried out in accordance with laws and regulations and whether they fully exist where they are supposed to be,
4. Whether all the transactions and accounts mentioned in the subsections above are in conformity with their associated documents and records.
Compliance of expenditures with the purposes for which they are appropriated Section 47- The Court of Accounts shall include its opinion in the Statement of General Conformity on whether or not budgetary appropriations of all government offices and institutions that come under the jurisdiction of the Court of Accounts have been expended on work, services and needs for which they were appropriated.
Section 48- Auditors shall examine the accounts which have been assigned to them in line with the principles stipulated in this and other laws and with the procedures stated in the regulation specific to the audit of the Court, and prepare a report that indicates the result of the audit. The auditor shall obtain a written defence statement from each responsible official as to any practice that is contradictory to the legislation that he has come across or any incomplete work he has observed during the course of examination. The auditor shall include the defence statement, together with his opinion, in his report.
If the responsible official who has been notified, in accordance with appropriate procedure, of a demand for defence statement does not reply within 30 days, the auditor's report shall be prepared without waiting for the defence statement but be based on the information and documents available at the time. The auditor shall at the same time ask for disciplinary or penal action.
Such reports shall indicate whether the accounts are correct and balanced; documents are complete and there are issues that create responsibility and also whether expenditures and performances of the fixed or revolving capital establishments or special funds mentioned in subsection 1(B) and 1(C) of Section 28 are compatible with the objectives of establishment shall be shown at the end of the reports.
Section 49- The responsible officials and other related civil servants shall be under an obligation to supply the necessary information and to show or submit the records and documents asked by the auditor without any delay.
If the responsible official does not have the required document with him, then the document shall be asked from the related government office. The responsible officials shall be obliged to produce the original documents; if the originals are not available the second copies shall be submitted.
Disciplinary or penal action shall be taken, pursuant to this law, against those who fail to comply with subsections above.
Section 50- Upon completion of an examination, the auditor shall prepare a report and submit it, together with the related statements and documents, to the President. The Presidency shall forward such reports to the chambers to be tried.
Section 51- Those accountants who fail to fully submit their accounts by the time assigned by the law, and those officials, of the government offices and institutions come under the jurisdiction of the Court of Accounts, who fail to furnish any required information and to submit documents and/or ledgers in the course of auditing or trying of accounts, and who inconvenience the trial or audit shall be, at the request of the Court of Accounts from the employing agency or institution, paid half of their salaries until they fulfil the above mentioned requirements. Starting from the date of deduction of the salary by half; if, the accountants, within three months; and other officials, within the period determined by the Court of Accounts, fail to submit accounts or the required information, documents and ledgers or to remove reasons which inconvenience the audit and trial, they shall be laid off by their respective agencies, in accordance with their appointment procedures, and shall be subject to prosecution.
The provision of this section shall be applicable to those who fail to follow-up the execution of writs issued by the Court of Accounts.
Section 52- The accountants who, because of retirement, or temporary dismissal upon orders from the Ministry or other similar reasons, are not temporarily or permanently on duty shall not be paid their salaries and other allowances until they submit their accounts.
Those who have been transferred to another position shall not start at their new post until they deliver their accounts. If those accountants who leave their job by resigning fail to deliver their accounts in time, shall not afterwards be appointed to a post in the government offices and institutions that come under the jurisdiction of the Court of Accounts.
Section 53- It shall be obligatory for the concerning government office to inform the Court of Accounts about the implementation of Sections 51 and 52 above and its consequences.
Section 54- Upon demand of the Court of Accounts, the government office concerned shall institute the disciplinary proceedings against those who fail to apply Sections 51 and 52.
Section 55- a) Loans and concessions extended to institutions or individuals by the Government and recorded under an account opened by the Treasury, shall be examined and followed up by the Court of Accounts through accountants' accounts.
Even those transactions of loans guaranteed by the Treasury under special laws shall be subject to examination and monitoring by the Court of Accounts.
The findings of such examinations shall be incorporated in the Statement of General Conformity.
b) The advance payments received and loans made by government offices financed by the general and annexed budgets, and the amounts, interest rates and redemption costs of the treasury bills issued with no service in return shall be registered by the Court of Accounts according to legal provisions. The Court of Accounts shall be informed of the agreements of loans and advance payments within three months from the date of agreement and shall also be notified of treasury bills, within three months from the date of signing and emission.
The findings of such examinations shall be incorporated in the Statement of General Conformity.
c) Even the advance payments and loans extended, according to legal provisions, to trustees and contractors, shall be subject to examination by the Court of Accounts.
Section 56- Chairmen of chambers shall receive the Prosecutor's written opinion on each audit report submitted to their chambers.
The report from the Prosecutor shall be given by the Chamber Chairman to one of Chamber Members to obtain his opinion.
The member shall carry out the necessary examination on the report. If he deems necessary, he may look into the items of the report that include unqualified opinion of the auditor with a view to satisfying himself whether the issue has been thoroughly examined. Adding his own opinion on each item of the audit report he shall return it to the Chairman of his Chamber.
During the examination carried out on the report by the member, if he deems necessary, he may ask the Chairman of the Chamber that the account be reviewed by a Principal Auditor to see whether the account has bee thoroughly examined. If the Principal Auditor finds issue(s) that should have been included in the report, he shall, following the established procedures, obtain the defence statement of the responsible officials and shall write his report. The report shall be sent to the Prosecutor to obtain his opinion then to the Member through the Chamber Chairman.
Section 57- The Chamber shall commence the trial of the account upon receipt of the member's written opinion. If, during the trial, deemed necessary, the prosecutor shall be invited to the sitting to be consulted.
Section 58- Cash remitted through mail or bank to government offices, trustees or creditors and receipts against goods and securities shall be sufficient for the acquittal of the accountant.
When money has been spent in the name of another branch accounting office or the Central Accountancy and if the documents or deeds covering the expenditure have been sent to those concerned; submittal to the Court of Accounts, of the documents received from the related accountant or the Central Accountancy confirming their receipt shall be sufficient for the spending accountant's acquittal.
Acquittal shall also be possible in cases where such documents have not been sent to the Court of Accounts, but verified copies of records kept at the time of posting or verified copies of the missing documents based on the official records are provided. However, if such copied documents do not comply with laws and regulations, the responsibility according to this law shall continue.
If monies delivered (with witness recording) to the post office as valuable postal packages are found partly missing at the receiving end, the responsibility shall be determined in accordance with the investigation carried out by the related government office and decision taken by the judicial court.
Section 59- In cases where the originals or second copies of the documents could not be produced due to unavoidable conditions, the responsible officials shall be either acquitted or held liable, after the prosecutor having been consulted, as per the documents, existing records or evidence indicating that the service has been provided and the provider has been paid.
Section 60- If it is confirmed by the Administrative Boards of Provinces that documents and records have been lost due to extraordinary circumstances such as war, fire, floods, earthquakes, or evacuation because of administrative or military reasons or because of theft or other unavoidable reasons, and that it is unlikely to find them, the accountant shall be tried by considering the available evidence
However, the accountant must inform his superior immediately and the Ministry to which he is attached within fifteen days from the occurrence of the conditions mentioned above, in order to obtain his acquittal. In such a case, acquittal or responsibility of the accountant shall be decided by the Court of Accounts in consultation with the Ministry or the office to which he is attached.
Section 61- (As amended by law 3162, Section 4) Upon trial of the accounts and transactions in accordance with the sections above, acquittal or indemnification shall be decided. It may also be decided to inform the relevant authorities of the issues that have been considered appropriate.
In the course of a trial, if it is observed that the accounts and transactions lack their supporting documents due to their being submitted to a court or an administrative authority; the information and documents concerning a transaction under trial are found insufficient and/or it has been decided necessary to wait until the completion of the investigation and prosecution, the trial of such accounts and transactions may be suspended and excluded from the decision about the account. Section 66 shall be applied if the accounts and transactions excluded have not been tried within two years from the date of completion and furnishing of the above.
A summary of the decisions given shall be included in the audit report and signed by the chairman of the chamber. It shall also be required that a minute be written to be signed by the Chairman and Members of the Chamber.
Section 62- After the draft writ has been read and signed by the Chairman and the Members of the Chamber, required number of copies of the writ shall be issued. Two copies of the writ shall be signed by the Chairman and Members of the Chamber. Of these copies one shall be retained at the Chamber, the other and the remaining unsigned copies shall be submitted, together with the account file, to the office of the President. After copies of the writ have been sealed and signed by the President or by his designee, copy of the writ signed by the Chairman and members of the Chamber shall be kept at the General Secretariat.
Section 63- The Court of Accounts shall send, according to the existing procedure, one copy of the writ to each responsible official, one copy to the Ministry or government office to which the responsible official is attached; two copies to the Ministry of Finance of which one to be sent to the related accountancy and one copy to the prosecutor.
If the decisions rendered by the Chambers or the Board of Appeal are vague, any one of the parties concerned may request the clarification of such decisions. The parties may also request the correction of errors relating to their names, surnames, job titles and/or claims or errors of calculation in the writ.
The number of petitions, lodged for clarification or correction, shall be one copy more than the number of other party.
The Chamber or the Board of Appeal, whichever has passed the decision, shall examine the matter and if it is deemed necessary, communicate the petition to the other party to be answered within the time specified. The reply shall be in double copies; and one of which shall be communicated to the party demanded the clarification or correction.
The decision of the chamber or the board shall be communicated to the parties.
The clarification may be demanded until the execution of the decision.
Section 64- The writs of the Court of Accounts shall be enforced in accordance with Section 45, following their becoming definite (final decision). The Official highest in standing of the office to which the writ has been sent shall be responsible for follow-up of the enforcement.
The amounts of embezzlement* and/or indemnification, indicated in the writ, shall be collected, with their interest, in accordance with the ''Execution and Bankruptcy Law''. The amount concerning embezzlement shall be subject to the interest starting from the day it occurred; while that of indemnification shall be from the day on which the decision was taken.
However, the interest calculated shall not exceed the 10 % of the total amount of the decided embezzlement or indemnification.
Section 65- In the event of encountering a guilty action in the course of a pre or post audit, the auditor shall immediately collect the evidence and convey it to the President. If the Chamber assigned by the President decides that the incidence should be prosecuted as a public case, the related documents or part of the account shall be handed over to the office to which the responsible official is attached or the Office of Public Prosecutor for the necessary action to be taken. Decisions given by the general courts shall be without prejudice to the Court of Accounts' audit and trial of accounts and transactions. The application of this section shall be provided in a regulation.
Section 66- The accounts submitted completely to the Court of accounts shall be considered approved by right, in the event that they have not been tried for two years starting from their submission.
(Annex: Law 3162, Section 5) If it is decided by the chamber that the accounts are not suitable for passing judgement on because of calculation error and inconsistency in the statements and other documents which constitute the accounts, the time of submittal of the accounts shall be the date when the complete and correct accounts have reached the Court of Accounts.
Section 67- Appeals against the writs of the chambers shall be lodged with the Board of Appeal. The decisions of the Board of Appeal shall be final.
Section 68- The officials specified in Section 63 may appeal against the writs issued by the chambers on the following grounds: a) Contradiction to law, b) Exceeding of powers, c) Failing to observe legal procedures
The time by which the appeal shall be lodged is ninety days from the date of notification of the writ.
Section 69- The request for appeal is made through a petition. The concerned shall attach the documents supporting his or her objection to the petition. The appellant shall give in copies of petition in the number of concerning parties.
The appeal petitions accompanied by the supporting documents shall be communicated to the other parties. The parties may reply within thirty days after notification. The replies by the other parties shall be communicated to the appellant, who may respond to it within fifteen days. The other parties notified of this answer may also reply to it within fifteen days.
Section 70- The case shall be examined and a decision shall be passed on after the replies have been received or if one of the parties has failed to respond within the time specified.
Section 71- The petition of appeal and the supporting documents shall be submitted to the Court of Accounts. The appellant not residing at the Capital City may give in the petition of appeal to the highest administrative governmental official where he resides, to be sent to the Court of Accounts.
If the appellant wishes, he shall be given a receipt indicating that the petition and related documents have been received.
Section 72- If the parties request in writing or if the Board of Appeal deems it necessary, the Board may invite concerned parties or one of the parties to hear their/his defence or to ask for clarification.
Section 73- The Board of Appeal may either approve the decision appealed against, as it is or by correcting it, or rescind or cassate it. In case of cassation the file shall be sent back to the chamber rendered the decision to be reviewed and decided again.
If the chamber insists on its first decision and the Board of Appeal cassates the decision once more, the chamber shall comply with this decision.
(Annex: Law 3162, Section 6) The decisions of the Board of Appeal that rescind indemnification, apply to all the responsible officials involved in the article of the writ appealed.
Section 74- The prosecutor, the responsible official, the Ministry or government office to which the responsible official is attached or Ministry of Finance may demand revision of judgement. Chambers of the Court of Accounts may decide to revise their judgement. Reasons for revision of judgement shall be as follows:
a) Existence of calculation error, incompleteness or duplication in accounts,
b) Discovery of falsification that has affected the decision in the document submitted,
c) Emergence, after the judgement, of an erroneous or unlawful transaction which was not noticed during the audit or trial phase,
ç) Appearance, after the judgement, of documents which were unavailable during the course of audit and trial, and could have affected the decision,
d) Rescindment of a writ which constituted the basis of the decision,
e) Existence of a General Assembly decision, after its examination of final accounts, contrary to the decision of the related chamber on the budgetary allocation (codes) and deductions,
(As amended by law 3162, Section 7) The concerned may request revision of judgement within five years from the notification date of the writ. In the case of accounts approved by right, this period starts from the approval date of the account.
The approval of the Final Accounts Law by the Turkish Grand National Assembly shall have no effect on personal debts.
Discussions on the request for revision of judgement Section 75- The Chamber, which has passed the judgement, shall examine the request for revision of judgement and primarily decide whether the revision of judgement is necessary. Following such a decision, issues included in the request for revision of judgement shall be tried.
Section 76- The request for revision of judgement shall not defer the execution. If the chamber examining the request deems it necessary, it may rule the deferment of execution against a legally acceptable guarantee.
Section 77- (As amended by Law 3162, Section 8) Those enumerated in Section 63 may request correction of judgement against the decision of the Board of Appeal, for once, within fifteen days from the notification of the decision, in the event that: a) Objections and claims affecting the substance of the decision have not been considered, b) Two contradictory decisions on the same issue exist, c) During examination by the Board of Appeal, fraud and falsification in the documents affecting the substance of decision have emerged, d) At least one of the reasons for appeal exists.
Section 78- (As amended by Law 3162, Section 9) The procedures for appeal shall apply to the request for the correction of judgement and its review. The request for the correction of judgement shall not cease the execution of the final decision. Those concerned shall be notified of the decision.
Instances where there is no applicable provision in this Law Section 79- In the event of the unavailability of applicable provisions to review procedures in this law, the relevant provisions of the Law of Civil Procedure shall apply.
Section 80- If respective decisions of the Chambers or decisions of the Board of Appeal are contradictory, when they are based on similar documents, and cases are of the same nature, the President shall lay such writs before the General Assembly to be unified.
The President may also require the change of decisions unified.
The decisions on the unification and change, and decisions rendered by the General Assembly in accordance with Section 18 above shall be published in the Official Gazette.
Section 81- (As amended by Law 3162, Section 10) A copy of the draft final accounts law submitted to the Turkish Grand National Assembly by the Council of Ministers, shall be given to the Court of Accounts. The statement of general conformity shall be submitted to the Turkish Grand National Assembly within seventy-five days at the latest from the delivery of the draft law to the Court of Accounts.
The submittal of the draft final accounts law and the statement of general conformity, shall not prevent the Court of Accounts from auditing or trying the corresponding year's accounts that have not been finalised, and shall not be construed as such accounts have been decided upon (finalised). Findings, concerning the final accounts, reached as the result of the audit and trial after the submission of the statement of general conformity, shall be submitted to the Turkish Grand National Assembly in the appendix of the next statement of general conformity.
Section 82- (Repealed by Law 3162, Section 17)
Section 83- (As amended by Law 3162, Section 11) A list shall be attached to the draft final accounts law, indicating the ratio of writs executed to the total issued until the end of the year to which the final account belongs.
Section 84- (Repealed by Law 3162, Section 17)
Section 85- (As amended by Law 3162, Section 12) The Auditors commissioned by the Chairman; shall compare the results of the implementation of general and annexed budgets as shown in the draft final accounts law, and the general accounts to the results deduced from the accountants' accounts and shall state the degree of conformity and other issues deemed necessary to be reported to the Turkish Grand National Assembly in a report to be submitted to the Presidency.
The General Assembly shall discuss and finalise the statement of general conformity.
An official representing the Ministry of Finance and Customs, the prosecutor of the Court of Accounts and a representative from the related government office or institution, if so required, shall be present at the General Assembly during the deliberations on the report.
Section 86- (Repealed by Law 3162, Section 17)
Section 87- (As amended by Law 3162, Section 13) The results of the examinations on the property accounts of the government offices and institutions funded by general or annexed budgets and the accountants' accounts of those government offices and institutions outside the above mentioned offices and institutions shall be reported to the Turkish Grand National Assembly by the corresponding accounting periods.
A single report can be prepared for those government offices and institutions that fall within the same budgeting pattern.
In the reports covering institutions and enterprises financed by fixed or revolving capitals or funds, it shall be specified if their activities are in conformity with the purpose of their foundation.
Section 88- The accounts and acts found not complying with law during the examination and audit and regarded as necessary to be reported by the General Assembly of the Court of Accounts, together with the Court of Account's opinion on the matter, shall be reported to the Senate and National Assembly* by the Presidency.
Section 89- The Court of Accounts shall be financed by a budget of its own, which is included in the general budget.
The Presidency shall submit the budget of the Court of Accounts to the Speakership of the Senate and National Assembly* to be laid before the Joint Budget Commission* together with the budgets of the Senate and National Assembly so that it can be included in the draft general budget law. A copy of the Court of Account's budget shall be sent to the Ministry of Finance.
Accounting affairs of the Court of Accounts shall be managed by the Accounting Department of the National Assembly.
Of cases, where the decision of Council of Ministers is required by various laws, those pertaining to the functioning of the Court of Accounts shall be governed by the decisions, of administrative nature, of the General Assembly of the Court of Accounts.
( Annex: Law 3677, Section 4) The President of the Court of Accounts shall be the disbursement authority of the Court's budget.
Section 90- The professional members of the Court of Accounts can not be dismissed from office for reasons other than those mentioned in this law and those require civil servants' dismissal. They can not be deprived of their salaries and other rights. They can not be employed in the positions other than the ones designated for professional members.
However, those who are unable to carry out their work for reasons of health, which is certified by a report from official board of doctors, and those who have reached the age limit for retirement at the given grade but could not be promoted, shall be terminated upon the decision of the and the approval of the President.
(As amended by Law 1260, Section 16) Those rapporteurs, principal auditors, senior auditors, auditors and assistant auditors about whom it has been decided to take disciplinary or penal prosecution may be suspended from office by the decision of the Board for Official's Selection and Disciplinary Matters if keeping them on duty will have unfavourable effects on the prosecution or the performance of the duty.
Provisions of the Part on the "suspension from work", of the State Personnel Law shall apply to the matters concerning suspension, appointment and other issues in this connection.
Section 91- The President and members shall be paid as a government official at the first grade of the pay scale. The salary thus received shall not be construed as invested interest in the event of retirement or transfer to other positions in the public service. In such cases as retirement or transfer to other positions in public service, the salary to which they are entitled according to years in public service shall be taken as a basis.
Leaves and temporary duties of members and chairmen of chambers shall require the approval of the President.
The professional personnel other than the President and members, and the prosecutor and assistant prosecutors, who have completed required period for promotion, shall be promoted according to their proficiency. The proficiency shall be determined according to the personnel records.
Two successive personnel records taken must rate positive for the promotion of the above mentioned. Those who receive two positive records over a period of three successive record terms may also be promoted.
If there are more than one equally capable candidates for a higher vacant position, the following shall be the reasons for preference: not having been subject to a disciplinary penalty; having done studies and had publications related to the profession; having passed the State Foreign Language Examination; and seniority.
If there are no reasons for preference, those who succeed in the examination to be held shall be promoted.
(As amended by Law 1260, Section 16) The promotion of rapporteurs, principal auditors, senior auditors, auditors and assistant auditors shall be effected by the decision of the Board for Official's Selection and Disciplinary Matters and approval of the President.
The promotion and other personnel affairs concerning the prosecutor and assistant prosecutors shall rest with the Ministry of Finance; however, their annual and daily leaves shall be subject to the approval of the President.
Section 92- Of the personnel of the Court of Accounts: a) (As amended by Law 1260, Section 16) The President, chairmen of the chambers, members, and the prosecutor shall be paid, in addition to the salary, a sum equivalent to sixty per cent of the monthly salary assigned to the cadres (positions) they respectively hold.
b) (As amended by Law no.1260, Section 13) The professional personnel other than the ones mentioned in subsection (a) above and assistant prosecutors shall be paid, under the "Law of Judges and Prosecutors of Civil and Criminal Courts" ; an allowance which is commensurate with that of judges and prosecutors at the corresponding cadre.
However, the assistant auditor who has been appointed to the office (cadre) of auditor shall be paid ,assistant auditors' allowance.
Principal Auditors, Chief Rapporteurs of the General Assembly, Board of Appeal and Board of Chambers and Chief Assistants to the Prosecutor, Rapporteurs, Senior Auditors and Assistant Prosecutors paid salaries of the third grade or higher shall be entitled to allowance of the court judges of first degree.
c) Other employees of the Court of Accounts shall be paid an allowance as indicated on list number three in the appendix of this law.
The eligibility for payment of the allowance shall be subject to the provisions for the payment of the monthly salary.
However, in the case of substituting for another position, only the allowance of a single position, but higher shall be paid.
Section 93- Unless specified by a special law, personnel of the Court of Accounts shall not take a job, with or without pay, in the public or private office, institution, board or work for individuals.
Those who have breached this Section shall be considered to have resigned. The decision on this matter shall be given by the disciplinary boards. The general provisions shall be reserved.
(As amended on 4/7/1996 by law no. 4149, Section 6) However, the provision of this Section shall not apply to those who take jobs at cooperative companies, on the board of directors of charity organisations; carry out scientific and professional researches; publish such work and attend, on invitation, meetings and conferences and congresses at national and international level.
Section 94- Repealed
Disciplinary prosecution for chamber chairmen and members Section 95- In the event that a chairman or a member of a chamber of the Court of Accounts is observed, or learned, to behave in a manner not compatible with the honour and dignity of his office or in a manner that causes inconvenience in the performance of duties, the disciplinary proceedings shall be started according to the outcome of the examination of the case by the President.
If the President is observed and ascertained to misbehave, as mentioned above, the Chairman of the High Disciplinary Board shall report the case to the High Disciplinary Board.
B) The High Disciplinary Board shall be composed of one member from each chamber and five chamber chairmen selected by the General Assembly, for one calendar year.
The senior most Chamber Chairman shall preside over the Board.
The Board shall meet with all members present.
In the event of a chairman or a member not being able to attend, or a vacancy, the chairman or the most senior member on the chamber to which the absentee Chamber Chairman or Member belongs shall participate in the Board meeting.
The decisions are carried with two-thirds majority.
The Board member to whom an imputation exists shall not participate in the meeting.
C) Considering the imputed incidence, and existing information and evidence the High Disciplinary Board shall decide whether there is ground for disciplinary proceedings. The Board shall charge three persons from among the Chairmen and Members outside the Board with the inquiry, if it decides a disciplinary proceeding to be started.
Those charged with the inquiry, shall inform the accused about the imputation and receive his defence statement; hear those they find necessary under oath: and collect the related information and evidence.
Supplying information asked and meeting demands shall be incumbent upon all the government offices, institutions, and establishments, and natural and legal persons.
Those finalised the inquiry shall prepare a report on the inquiry incorporating the information and the evidence collected together with their opinion as to whether there is ground for disciplinary punishment. The report shall be submitted to the High Disciplinary Board together with all supporting documents.
D) The Chairman of the Board shall inform the person concerned of the result of the inquiry and invite him to submit a written defence statement within a specified period not less than ten days.
The Chairman of the Board shall deliver the file of inquiry to one of the members of the Board.
The Board shall examine the documents and decide to extend and deepen the inquiry, if deemed necessary.
The accused may study the file in the presence of the rapporteur.
E) The High Disciplinary Board shall terminate the inquiry on the accused if it rules that the imputation is untrue.
If the Board satisfy itself that the incidence is true, it shall either decide to warn or dismiss the concerned depending on the nature and seriousness of the offence.
If it is decided to warn the person concerned, the decision of the Board shall be communicated by the President. Similar decision about the President shall be conveyed by the Chairman of the High Disciplinary Board.
F) Considering the duration of employment of the concerned the High Disciplinary Board may decide to invite him to resign or to retire. In this case the matter shall be taken up within a week, at the latest, once again at the General Assembly of the Court of Accounts. In the event that the period of one week coincides with an official holiday or the recess period, provided in Section 101, the period shall start from the end of such holidays.
The General Assembly shall either ratify the decision of the High Disciplinary Board or decide to warn the concerned.
In such a case, the General Assembly shall assemble with all members except those absent because of legitimate excuses such as sick leave, temporary duty or daily leave; and decide with two thirds majority of those present. The member, about whom a disciplinary proceeding is in process, shall not participate in the meeting.
The concerned shall be notified of the decision of the General Assembly under the provisions mentioned above.
G) If the concerned does not comply with the decision as to invitation to resignation or retirement within a month from the notification of the decision, he shall be considered as having resigned. He shall be considered to be on leave during this period of one month.
If the concerned does not comply with the decision about his dismissal within one month from the notification, he shall be considered to have resigned. He shall be considered to be on leave during this period of one month.
Penal prosecution against the President, Chamber Chairman and members Section 96- If the President of the Court of Accounts or one of the members is accused of an offence committed during or in connection with the performance of duty, the prosecution shall be conducted by a committee composed of three chamber chairmen and two members selected by the General Assembly of the Court of Accounts. The Committee shall prepare a report and submit it, together with other documents, to the Board of Chambers, which shall decide whether or not the accused should be sued. The decision of the Board shall, without being appealed, be reviewed, by the General Assembly if nonsuit is decided. If decided otherwise the General Assembly shall review the decision on the objection by the concerned. The concerned may object to the decision within fifteen days from the date of notification.
The decision on nonsuit by the General Assembly shall be final.
The concerned shall not participate in the selection of the inquiry committee. Those concerned and members of the committee of inquiry can not take part in the discussions to decide as to the necessity of suit or nonsuit.
In the event that any of the persons mentioned in subsection above perpetrate an offence on duty but not related to his duty, the procedure for decision on the necessity of suit or nonsuit provided in this section shall apply.
Decisions of the Board of Chambers shall be communicated to the complainant, if any, who has filed personal complaint.
Upon the final decision rendered for the necessity of suit, the file shall be submitted to the Constitutional Court.
If the above mentioned officials perpetrate an offence not connected with their respective duties, the prosecution shall be conducted according to the provisions applied to the members of the Court of Cassation for their offences of the same nature.
Disciplinary prosecution against the professional personnel other than president and members Section 97- If an act of a professional person other than president or member that is: A) Incompatible with the dignity and honour of the profession, B) Deterrent to the performance of duty or constituting disturbance to the working order and discipline, is observed or learned, the President of the Court of Accounts shall review the incidence and depending on the result of his review, if he deems necessary, convey the case to the Board for Officials' Selection and Disciplinary Matters to start a disciplinary prosecution.
The Board shall decide whether there is ground for disciplinary prosecution, examining existing information and evidence available; and considering nature of the imputed act.
If it is decided to undertake disciplinary prosecution, the Board shall select a member outside the Board to head a group of inquiry composed of a principal auditor and a senior auditor or a rapporteur.
Concerning the form of inquiry; reporting; action by the Board for Officials' Selection and Disciplinary Matters upon receiving the report; and other matters, provision of the Section 95 shall be applied.
After secret examination of and discussions on the file by the Board for Officials' Selection and Disciplinary Matters, if the Board decides that there is no ground for the imputed behaviour and action, it shall close the case; and if it rules otherwise it may inflict one of the penalties enumerated in the Section 98.
Section 98- Disciplinary punishments shall be the following.
A) Warning: It is a written notice warning the employee to be more careful at work.
B) Reproach: A written notification informing the employee that he is considered faulty at work or in behaviour.
C) Withholding payment (salary) not to exceed fifteen days' pay.
D) Cessation of promotion: Suspending promotion between six months and two years.
E) Dismissal: The termination of the employee.
In case the employee appeals to the Council of State against the decision passed, his cadre shall be held vacant.
Cases subject to a prosecution as prescribed in Section 97 and the disciplinary punishments concerning these prosecutions shall be defined by an internal regulation.
Penal prosecution for the professional personnel other than the president, chamber chairmen and members Section 99- (As amended by Law no. 1260, Section 15) If a member of the profession, other than the president, chamber chairmen and the members, commits an offence during or in connection with the performance of duty, the President shall appoint a committee headed by a Member and composed of a principal auditor and a senior auditor or a rapporteur to conduct the inquiry. The committee shall conduct the initial inquiry and submit the report prepared to the Board for Officials' Selection and Disciplinary Matters. The Board decides as to the necessity for the suit or nonsuit
(As amended by Law no. 1260, Section 15) The accused and the complainant shall be notified of the decision. In the event of objection to the decision by those concerned within fifteen days from the date of notification, the case shall also be reviewed by the High Disciplinary Board. If the Board too, decides as to the necessity of suit, the file shall be delivered to the Court of Cassation.The decision of the Board shall be communicated to the concerned.
The trial shall be performed by the penal chamber in charge, of the Court of Cassation.
In the prosecution of these officials' personal offences, the provisions applicable to that of second grade judges shall apply.
Section 100- In case there is no provision in this law, provisions of the State Personnel Law shall be applied for the professional personnel of the Court of Accounts.
Section 101- The General Assembly, the Board of Appeal, the Board of Chambers and the chambers of the Court of Accounts shall go into recess from 20th of July to 5th of September. During this period a chamber shall sequentially be assigned to look at and decide on the urgent matters that have been brought before the Court of Accounts.
The Chairman and members of the chamber on duty may take their annual leave of the same length at another time of the year.
(As amended by Law no. 3162, Section 15) During the recess, performance of those duties of the Board of Chambers, which would be detrimental if delayed, shall be carried out by the chamber on duty. (Provision of Section 96 shall be reserved). In the event of a request from an administration or institution concerned, the decision of the chamber on duty shall be reviewed by the Board of Chambers after the recess.
Section 102- All kinds of documents submitted relating to an account, including that of expenditure and revenue, and other supporting documents, shall be kept at the Court of Accounts. The provisions of a regulation to be prepared by the Ministry of Finance upon consultation with the Court of Accounts shall govern the procedures on the duration of storage and destruction of such documents.
Section 103- The Personnel Cadres prescribed in Table number I attached to the Law dated 30th June, 1939 and numbered 3656 and other supplementary cadres added to it by later laws, shall cease to have effect. Instead, new cadres prescribed in Table number I attached to this Law shall have effect.
Section 104- The Court of Accounts Law 16th June 1934 and numbered 2514 and the amendments to it by laws dated: 5th of January ,1953 and numbered 5999, 8th June, 1956 and numbered 6736, 28th February, 1959 and numbered 7241, and provisions of other laws contradictory to this law shall cease to have effect.
Provisions of those special laws which abolished the audit of the Court of Accounts over government offices, fixed or revolving funds and other funds attached to these offices, which are referred to in section 28 of this Law, shall also cease to have effect.
The Provisions of the Laws dated 12th January 1961, numbered 231and dated 21st February 1967, numbered 832 which refer to Law numbered 7241shall continue to have effect.
Advisory opinion on the regulations governing financial matters Section 105- The Financial regulations issued by the ministries and other administrations and institutions that fall under the Court of Accounts' jurisdiction shall have effect after having obtained its advisory opinion.
The Court of Accounts shall inform the concerned of the advisory opinion rendered within two months from the date of request.
Measures to be taken to facilitate the auditing Section 106- Seeing to the accounts prepared completely by the accountant under his management within the time specified, ensuring congenial conditions for on the spot audit and taking measures for a sound auditing shall be the duties incumbent upon superior civilian officials and that of military officers.
Election of chamber chairmen Annex 1- (Addenda by the Law 2534/section 1, dated 16/10/1981) Chamber Chairmen of the Court of Accounts shall be elected by the General Assembly of the Court of Accounts, from among its own members by secret ballot and by absolute majority.
Their term of office shall be (4) years. Those whose term have ended or those who have ceased to hold office of chairmen and returned to the office of member by their own wish may be eligible for re-election.
The election shall be held within fifteen days from the expiry date of the term of office of a chairman or from the date that the office has fell vacant for other reasons. The recess shall not be taken into consideration in the calculation of this duration.
In the event of a chamber chairman's leaving the office, he may return to the office of member regardless of the availability of a vacant cadre. The first cadre (position) fell vacant shall be assigned to such person.
Those provisions of the Court of Accounts Law no 832 that are contradictory to this Section shall not apply.
Annex 2- (Addenda by the Law no. 3162/Section 16, dated 7/3/1985) The statements and reports specified by various sections of the Law of the Court of Accounts, to be submitted to the Senate and the National Assembly, shall be submitted to the Turkish Grand National Assembly. The powers vested in the lower and upper houses of Parliament by the same Law shall be employed by the Turkish Grand National Assembly. The Plan and Budget Committee shall carry out those duties assigned by the Court of Accounts Law to the Joint Budgetary Commission.
Reports of the Court of Accounts submitted to the Turkish Grand National Assembly* shall be subject to general debate.
Powers and duties mentioned in this Section shall be employed and performed according to the procedures prescribed by the Court of Accounts Law or the House Regulations of the Turkish Grand National Assembly.
Dispute between a decision of the Court of Accounts and that of the Council of State
Annex 3- (Addenda by the Law no 3162, Section 16, dated 7/3/1985)
In the event that the concerned referred to in section 63 apply according to the procedures provided in section 74 and claim that there is a dispute between the final decision of the Court of Accounts and that of the Council of State, on the interpretation of the same legislation regarding a matter of taxation or similar financial obligations or duties, and that the dispute is determined to be true, the Court of Accounts shall debate the matter by way of " Revision of Judgement " and the dispute shall be settled by conforming the decision of the Council of State.
If the concerned referred to in section 63 appeal to the Council of State against the decision rendered by the Court of Accounts about the absence of a dispute, the decision of the Council of State shall take precedence.
Execution of the writ by the Court of Accounts shall be postponed until it is ascertained that there is no conflict.
Attire Annex 4- (Addenda by the Law no. 3162, Section 16, dated 7/3/1985) The official dress of the members of profession, prosecutors and assistant prosecutors of the Court of Accounts, and the occasions to wear such attire shall be governed by a regulation.
Dispatching abroad Annex 5- (Addenda by Law no. 3677, Section 5, dated 1/11/1990) The professional personnel of the Court of Accounts, may be sent abroad for a period of not more than two years by the President of the Court of Accounts with a view to enhancing their knowledge or experience, making research related to the profession, or attending a training course or similar.
The State Personnel Law shall be applied on issues such as the financial rights and obligations of those sent abroad, meeting their expenses and transfer of their salaries and allowances.
Rights such as promotion in grades or steps, retirement, salaries and allowances and all other personal rights and obligations of the persons sent abroad according to the provision of this Law shall continue.
Annex 6- (Addenda by the Law no 4149 Section 8, dated 4/7/1996) Promotion to class one shall require: 1- to have been promoted to first grade; 2- to have completed sixteen years of service in the profession; 3- to be distinctive from peers with regard to having scientific knowledge and skill, and having had a successful career, 4- not to have received any punishment such as reproach, deduction of pay, postponement of promotion more than once (even if they are not of the same kind); not to have been convicted of offences: incompatible with the honour and dignity of the profession, or degrading personal honour and dignity, or connected to the duty, even if pardoned.
The conditions and the procedure of promotion to class one shall be determined by the General Assembly of the Court of Accounts in accordance with the guidelines specified in the Law.
Annex 7- (Addenda by the Law Decree no. 420/2, dated 12/4/1990)
Provision of the Law Decree no. 270 shall apply to the senior auditors and assistant prosecutors of the Court of Accounts designated as class one.
Ad Hoc Committee for Preliminary Election Annex 8- (Addenda by the Law no. 4149, Section 8, dated 4/7/1996) There shall be an Ad Hoc Committee for the Preliminary Election of the President and Members of the Court of Accounts to perform the necessary appraisal of the candidates and nomination to the above mentioned offices for the election to be held by the Turkish Grand National Assembly.
This Committee shall be set up by drawing lots from among the members of the Plan and Budget Committee and be composed of fifteen members, taking into consideration the proportional representation of various political parties and independent members in the Turkish Grand National Assembly. The chairman of the Plan and Budget Committee shall participate in the Ad Hoc Committee for the Preliminary Election as one of the contingent of his party group and he shall be the chairman of it.
The Ad Hoc Committee for the Preliminary Election shall meet with absolute majority. A list of candidates shall be used in the election of the candidates for the President of the Court of Accounts. In electing the candidates for membership of the Court of Accounts, a joint ticket, on which contingent groups are listed separately, shall be used. The candidates shall be elected by secret ballot. In order to be elected in the first round; vote of absolute majority of the total number of members and in the second round, the majority of those present shall be sought. If no result is achieved in the first two rounds, those who have received the highest number of valid votes shall be elected. In case of equal votes for the candidates, the vote shall be repeated among those who have received equal votes.
The Ad Hoc Committee for Preliminary Election may interview candidates if it deems necessary.
Partial Auditing. Annex 9- (Addenda by the Law no. 4149, Section 8, dated 4/7/1996) The Court of Accounts may perform a partial examination or partial audit on the accounts, transactions and activities of the institutions or establishments that come under its auditing of the current year or a number of years, regardless of their accounting period, by obtaining the approval of the President of the Court of Accounts, limited to cases where it is considered urgent or where the delay may result in unfavourable circumstances. The President shall decide on whether the examination or audit should take place at the headquarters or on the spot. The result of such an examination or audit shall take precedence over other accounts in passing judgement at a chamber. During the later trial of the related account, specifying the transactions that have already been tried the chamber shall try the remainder.
Evaluation of effectiveness and efficiency Annex 10- (Addenda by the Law no. 4149, Section 8, dated 4/7/1996) The Court of Accounts shall be authorised to carry out examinations into the extent to which institutions and establishments come under its jurisdiction have used their resources economically, effectively and efficiently. The President of the Court of Accounts shall submit the results of such examination in an evaluation report to the Turkish Grand National Assembly.
The evaluation reports and other reports stipulated by this Law shall be debated on the Plan and Budget Committee of the Turkish Grand National Assembly and the committee shall submit the report together with its opinion to the Turkish Grand National Assembly to be debated at a plenary session.
Limits on endorsement of the contracts of local authorities Annex 11- (Addenda by the Law no. 4149, Section 8, dated 4/7/1996) Upon proposal of the Court of Accounts, the commitments and contracts, related to expenditures, signed by the provincial local administrations and municipalities, that are to be exempt from endorsement, taking into consideration their characteristics, contents and totals, shall be shown in the Budget Law every year.
Section 107- This law shall come into force on the day of publication.
Section 108- The Senate and the National Assembly* shall execute the provisions of this law.
