| Legal
framework under which the SAI functions viz Constitution, Act
of the Parliament, Presidential Order etc: (Please quote article/order
number etc). |
Article
165 of the Constitution of Turkish Republic, Law on the Turkish
Court of Accounts |
| Authority
by whom the Head of SAI is appointed |
Elected
by the Turkish Grand National Assembly (Parliament). |
| Authority
by whom the Head of SAI can be removed: |
- The Constitutional Court (Penal Prosecution)
- The General Assembly of TCA (Disciplinary Prosecution)
|
| Manner
in which the Head of SAI can be removed: |
A) Penal Persecution:
Upon
the final decision rendered for the necessity of suit by the
Board of Chambers of TCA, the file is forwarded to the Constitutional
Court, which decides the removal of the President TCA, if
he is found guilty of an offence committed during or in connection
with the performance of his duty.
B)
Disciplinary Prosecution:
He can be dismissed by the General Assembly of TCA following
the disciplinary procedures within TCA. |
| Term
(tenure) of office of the Head of SAI: |
Seven
years provided that he/she does not turn age of 65. |
| Status
(position) of the Head of SAI: |
The
President of TCA has same status as the other Heads of High
Courts in Turkey. |
| Terms
and conditions of appointment of the Head of SAI: |
The President of the Court
of Accounts is required to have completed a four-year institution
of higher education in addition to possessing one of the qualifications
listed below:
The
candidate should previously have served as a/an:
- Chairman
or Member of a Chamber of Court of Accounts.
- Minister, Under-secretary, Assistant Under-Secretary or
Governor,
- General Director or President of agencies financed by
General or Annexed Budgets or other public organizations,
- Chairman of a Ministerial Inspection Board or chairperson
of the Board of Accounts Experts of the Ministry of Finance
and Customs,
- Professor of law, economics, business administration,
accounting, public finance or public administration,
|
| Privileges
of the Head of SAI: |
The Head of SAI is appointment for a fixed
7 years tenure and/or up to a prescribed age limit of 65
years. The various conditions of service of the Head of
SAI to secure independence are:
-
Special
procedure for appointment
- Special procedure for removal
- Fixed Tenure
- Control
over resources/budget
- Immunity/protection from actions by others in its performance
of duties
- Independence to frame work plans
|
| Mandate
of the SAI: |
According
article 160 of the Constitution and the identical article
1 of the TCA Law, TCA is 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. Furthermore, the provisional article
8 of the TCA Law incorporates audit of local administrations
into its audit mandate. |
| Forum
to which audit reports of the SAI are submitted: |
The
Statement of General Conformity and other reports specified
in the TCA Law are submitted to the Turkish Grand National
Assembly. |
| Main
functions, duties and powers of the SAI: |
-
Auditing all revenues, expenditures, property of the entities
mentioned below,
-
Taking final decision by trying the accounts and acts
of the responsible officials of the government offices
funded by general and annexed budgets; of the institutions
and enterprises established as fixed or revolving capital
establishments or funds half or more than half of capitals
which are invested by the government offices; of other
institutions that are under TCA’s jurisdiction by
virtue of laws.
-
Rrecording and auditing state loans and credits, commitments,
donations and aids in cash or goods from various sources,
treasury bills, securities and treasury advances,
-
Submitting the Statement of General Conformity related
to General and annexed budgets to Parliament,
-
Reporting to Parliament, if deemed necessary, on financial
matters, accounting procedures and revenue accrual systems,
-
Reporting to Parliament on the issues considered necessary
to be conveyed, having examined the accounts and transactions
of the institutions subject to its audits.
Powers:
- Auditors through TCA Presidency have powers of requisitioning
all records of the auditee departments/ organizations
to discharge its mandate,
- TCA (Presidential Office) has powers to enforce or initiate
enforcement action to secure access to needed records,
- It has powers to seek testimonials (appearances and answers)
of the persons concerned under sections 29 and 49 of the
TCA Law,
- In carrying out its mandate prescribed by this Law and
others, TCA is empowered to communicate directly with
ministries, boards, Institutions, administrative heads,
accountants and other responsible officials; to 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 summon officials
of all categories and levels to obtain information; and
to call in representatives from ministries, government
offices and institutions,
- TCA has powers to seek co-operation of persons other than
the agencies subject to audit and inspection for presenting
materials or provide testimonials necessary for its audit
and inspection,
- It has powers of instructing government investigating
agencies to perform activities considered necessary,
- SAI also has authority of re-examining its own judicial
decision. Decisions of the TCA chambers, which are account
courts, may be appealed against at the Board of Appeal
and the “Board of chambers” within the TCA,
- Accountants who fail to submit their accounts by the time
assigned in the law and officials who fail to furnish
any required information or to submit required documents
in the course of audit or trial are punished by salary
cut by the relevant agency on the request of TCA.
|
| Number
of staff employed by the SAI: |
Of
1187 staff, 567 are professional staff (court members and
auditors), and 620 are administrative, clerical and support
personnel. |
