| Turkey: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution | ||
| Indicators | Score | |
| 58 | Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | 100 |
| 59 | Is the supreme audit institution effective? | 81 |
| 60 | Can citizens access reports of the supreme audit institution? | 83 |
Indicator and sub-Indicator Details
| 58 | Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | |||||||
| 58: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | ||||||||
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Comments: In addition to the Audit Court, the Supreme Supervision Council of the Presidential Office of the Republic prepares reports on societal issues upon the request of the President. The High Supervision Board of the Prime Ministry prepare reports on the accounts of the state economic enterprises. References: 1982 Constitution, Article 160: [ LINK ] Law No.832 on the Audit Court: [ LINK ]. Government reports: [ LINK ]
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| 59 | Is the supreme audit institution effective? | |||||||
| 59a: In law, the supreme audit institution is protected from political interference. | ||||||||
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Comments: The head and the members of the Audit Court are elected by the Grand National Assembly of Turkey from among the candidates determined by the court's election board and general assembly. The head and the members cannot be dismissed from their office. The professional staff also have protection. References: Law No. 832 on the Audit Court, Articles 5, 6, 7 and 90: [ LINK ]; Independence and Turkish Court of Accounts: [ LINK ].
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| 59b: In practice, the head of the audit agency is protected from removal without relevant justification. | ||||||||
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Comments: The head and the members of the Audit Court are elected by the Grand National Assembly of Turkey from among the candidates determined by the court's election board and general assembly. The head and the members cannot be dismissed from their office. The professional staff have also protection. References: Atalay Erguven, Chairman of the Association for State Supervision Personnel, September 2008. Kemal Ozsemerci, Chief Auditor, Audit Court, Ankara, September 2008.
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| 59c: In practice, the audit agency has a professional, full-time staff. | ||||||||
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Comments: There is a substantive need for sufficient staff. References: Selime Guzelsari, Küresel Kapitalizm ve Devletin Dönüsümü : Türkiye'de Mali Idarede Yeniden Yap1lanma (Global Capitalism and Transformation of the State: Restructing Financial Administration in Turkey), Sosyal Arastirmalar Vakfi, 2008. Sayistay Kurumsal Mali Durum ve Beklentiler (Audit Court Institutional Financial Situation and Forecast), [ LINK ] Atalay Erguven, Chairman of the Association for State Supervision Personnel (DENETDE), September 2008. Kemal Ozsemerci, Chief Auditor, Audit Court, September 2008.
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| 59d: In practice, audit agency appointments support the independence of the agency. | ||||||||
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Comments: In oral exams for appointments, nepotism, partisanship and similar influences play an effective role. References: Atalay Erguven, Chairman of the Association for State Supervision Personnel (DENETDE), November 2007. Kemal Ozsemerci, Chief Auditor, Audit Court, December 2007.
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| 59e: In practice, the audit agency receives regular funding. | ||||||||
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Comments: The Audit Court receives its allocation from the annual general budget. References: Sayistay Kurumsal Mali Durum ve Beklentiler (Audit Court Institutiional Financial Situation and Forecast), [ LINK ] Atalay Erguven, Chairman of the Association for State Supervision Personnel (DENETDE), September 2008. Kemal Ozsemerci, Chief Auditor, Audit Court, September 2008.
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| 59f: In practice, the audit agency makes regular public reports. | ||||||||
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Comments: In general, suitability reports and reports on treasury operations are annually published online. In addition, performance reports and other reports of the Audit Court are published irregularly. However, not all public financial audits are published. References: Law No. 832 on the Audit Court, Article 89, [ LINK ] Sayistay Kurumsal Mali Durum ve Beklentiler (Audit Court Institutiional Financial Situation and Forecast), [ LINK ] Atalay Erguven, Chairman of the Association for State Supervision Personnel (DENETDE), September 2008. Kemal Ozsemerci, Chief Auditor, Audit Court, September 2008. Suitability reports and reports on treasury operations, [ LINK ]
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| 59g: In practice, the government acts on the findings of the audit agency. | ||||||||
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Comments: It is widely argued that many of the audit reports are kept under the desk pads of the executives. References: Sayistay hazine Islemleri raporu 2006 (Audit Court Treasury Operations 2006), [ LINK ] Atalay Erguven, Chairman of the Association for State Supervision Personnel (DENETDE), September 2008. Kemal Ozsemerci, Chief Auditor, Audit Court, September 2008.
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| 59h: In practice, the audit agency is able to initiate its own investigations. | ||||||||
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Comments: The audit agency is able to initiate its own investigations only in terms of financial and performance supervision. The Audit Court informs the relevant authority regarding disciplinary investigations and the prosecutor for criminal investigations, if necessary. References: Sayistaydan, yakit ihalesine sorusturma, [ LINK ] Selime Guzelsari, Küresel Kapitalizm ve Devletin Dönüsümü : Türkiye'de Mali Idarede Yeniden Yap1lanma (Global Capitalism and Transformation of the State: Restructing Financial Administration in Turkey), Sosyal Arastirmalar Vakfi, 2008. Law No. 832 on Audit Court Article 48, [ LINK ] Mustafa Sakal and Elif Ayse Sahin, "Kamu Kurumlarinda Performans Olcumu ve Sayistay Denetimi Iliskisi" (Relationship Between Measuring Performance in Public Institutions and the Control of the Audit Court, [ LINK ] Atalay Erguven, Chairman of the Association for State Supervision Personnel (DENETDE), September 2008. Kemal Ozsemerci, Chief Auditor, Audit Court, September 2008.
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| 60 | Can citizens access reports of the supreme audit institution? | |||||||
| 60a: In law, citizens can access reports of the audit agency. | ||||||||
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Comments: Only general suitability reports, performance reports and general purpose reports are publicly available either via online or printed in the parliamentary records. These are not detailed financial accounts of the public institutions. References: Law No. 832 on the Audit Court, Articles 81-89, [ LINK ]
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| 60b: In practice, citizens can access audit reports within a reasonable time period. | ||||||||
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Comments: Publicly available reports can be obtained only after approval by the general assembly of the Audit Court. It may take between five and nine months. For instance, the 2007 Central Government Budget was approved by the general assembly of the Audit Court on September 9, 2008. References: Atalay Erguven, Chairman of the Association for State Supervision Personnel (DENETDE), September 2008. Kemal Ozsemerci, Chief Auditor, Audit Court, September 2008. Central gvernment budget report approval, [ LINK ]
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| 60c: In practice, citizens can access the audit reports at a reasonable cost. | ||||||||
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Comments: Only general suitability reports, performance reports and general purpose reports are publicly available either via online or printed in the parliamentary records. These are not detailed financial accounts of the public institutions. References: Atalay Erguven, Chairman of the Association for State Supervision Personnel (DENETDE), September 2008. Kemal Ozsemerci, Chief Auditor, Audit Court, September 2008.
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