Law on the Court of Accounts

Section 28

Function of the Court of Accounts

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

1. A) The Government Officies 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 Officies mentioned in subsection (A) I ,

   C) All other institutions that are by virtue of laws subject to the auditing of the Court of Accounts.

2. 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.
3. 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.
4. To report to the Senate and the National Assembly, if deemed necessary, on financial matters, accounting procedures and revenue accrual systems.
5. 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.
6. To carry out other duties as prescribed by laws.

Section 29

Powers of the Court of Accounts

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 officies and institutions.

The Court of Accounts may demand from government officies, 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 subsection 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.