Court of Accounts 2025 report: Financial and administrative deficiencies were detected in YÖK, ÖSYM and YÖKAK
Quick Look
In its reports for 2025, the Court of Accounts announced findings of irregularities in the distribution of authority, such as the inadequate uncontrolled transfer of the income from the open education faculties of the Council of Higher Education, a difference of 10 billion TL in the balance sheet, not reflecting a renovation payment in the ÖSYM account, and not using the YÖKAK's logo in the certification processes.
AI-generated summary
Why It Matters
The Court of Accounts is the supreme audit body that audits the financial and administrative transactions of public institutions. YÖK determines higher education policies; ÖSYM carries out the examination procedures; YÖKAK is responsible for the accreditation of university programs.
The Court of Accounts published its reports for 2025. The reports included remarkable findings regarding the Council of Higher Education (YÖK), the Measurement, Selection and Placement Center (ÖSYM), and the Higher Education Quality Board (YÖKAK).
YÖK HAS NOT ESTABLISHED A SUFFICIENT AUDIT MECHANISM
In reports; It was determined that while open education faculties should transfer 80 percent of their revolving fund income surplus to YÖK, the institution did not establish an adequate audit mechanism to control this process. In this context; It was noted that Anadolu University sent 457 million 455 thousand 191 thousand TL less than the amount it should have transferred to the institution in 2022. However, it was stated that Ankara University did not transfer the 16 million 752 thousand 256 TL that it was supposed to transfer for 2025.
10 BILLION TL DIFFERENCE IN THE BALANCE SHEET
Also in the report regarding YÖK; It was noted that the accounting records and net value accounts of the land, land and buildings belonging to the institution did not match each other, and therefore there was a difference of 10 billion 689 million 515 thousand 653 TL in the balance sheet. The report included the institution's admission that the difference in question was due to "inflation adjustment records not being reflected in mutual accounts."
THERE IS NO YÖKAK LOGO ON THE CERTIFICATES!
In the Court of Accounts report regarding YÖKAK, it was stated that the institution distributed authority irregularly. In the report; It was noted that YÖKAK, which is the only authorized institution to accredit university programs in Turkey, left the "final approval authority" to completely independent external audit associations in practice, and YÖKAK's name and logo were not included in the certificates prepared in this process. Again, this situation; It was also stated that the institution had the problem of not establishing its financial independence because it could not carry out any income-generating activities.
WRONG ACCOUNT, BALANCE SHEET DECREASED
In the report regarding ÖSYM, it is stated that the institution paid 1 million 865 thousand 762 TL to the contractor for the "ÖSYM Presidency B Block renovation construction work"; However, it was determined that this payment was not recorded in the relevant account, thus creating a deficiency in the institution's balance sheet. ÖSYM, on the other hand, admitted its irregularity in its defense.
What to Watch
AI outlook — possibilities, not facts
As a result of the Court of Accounts report, the financial audit mechanisms of YÖK, ÖSYM and YÖKAK will be strengthened and a timely action plan will be issued to eliminate the deficiencies.
Likely · Within months
The use of the YÖKAK's official logo and name in certification processes will be made mandatory and the distribution of authority to external audit associations will be rearranged.
Possible · Within months
Open Questions
- Will YÖK impose criminal or administrative responsibilities regarding undertransferred revenues?
- When will the financial correction regarding the underpaid payment made by ÖSYM be made?
- Is there a regulatory intervention planned regarding YÖKAK's authority distribution application?
- Is there a clear plan on how to overcome the 10 billion TL difference in the balance sheet with net value?
