The Court of Accounts' Van Yüzüncü Yıl University 2025 Audit Report included many findings regarding the university's real estate, tenders, personnel assignments, academic units, food services and internal control system. In the report, it was stated that the university's budget expenses for 2025 were 7 billion 25 million 478 thousand 405 liras, and the revolving fund enterprise outside the special budget completed the year with a loss of 387 million 205 thousand 969 liras.
THE OPERATION AUTHORITY OF THE DORMITORIES WAS GIVEN TO THE FOUNDATION ECONOMIC ENTERPRISE
One of the striking findings in the report was that the operating authority of the dormitory buildings within the university campus was left to an economic enterprise belonging to a foundation. The Court of Accounts determined that the power of disposition of the dormitory buildings on the university campus was "delegated to a public institution based on a protocol that has no legal basis, and the authority to operate it was left to an economic enterprise belonging to a foundation."
The report stated that the protocol stipulates that real estate can be allocated to the economic enterprise of a foundation to be used as a student dormitory, and that dormitories cannot be rented or sold to third parties during the protocol period.
The Court of Accounts noted that the allocation process did not comply with the allocation conditions in the relevant regulation and that the allocated public administration did not have a public duty such as operating a dormitory. The report stated that the immovable properties in question are currently operated by an economic enterprise belonging to a foundation.
The Court of Accounts pointed out that economic enterprises belonging to foundations carry out commercial activities and aim to generate income, and stated that these enterprises cannot be a party to the allocation process that may be made to provide public services.
In the report, it was stated that the transaction in question could be carried out in the form of leasing or establishing non-real rights, by determining the estimated price and holding a tender within the framework of the provisions of Law No. 2886.
The Court of Accounts evaluated that "such use, which includes commercial uses, has no legal basis" and stated that the transfer of the authority regarding the operation of real estate to an economic enterprise belonging to a foundation restricts the university's power of disposition and eliminates the opportunity to generate income for the special budget.
It was also announced on the official website of the Van Mufti's Office that the higher education student dormitories on the university campus were allocated to the Turkish Religious Foundation with the protocol made in 2018.
NO EDUCATION HAS BEEN PROVIDED SINCE THE FOUNDATION OF TWO VOCATIONAL SCHOOLS
In the report, it was stated that Erciş Health Services Vocational School and Van Organized Industrial Zone Technical Sciences Vocational School do not have students and educational activities are not carried out. The Court of Accounts determined that no educational activities have been carried out in the academic units in question since their establishment until today.
The university stated that the departments and programs planned to be opened so that Erciş Health Services Vocational School can start its activities have been submitted to YÖK, and Van Organized Industrial Zone Technical Sciences Vocational School will start accepting students after the norm staff allocation. The Court of Accounts requested that necessary studies be carried out regarding the idle colleges.
MONEY WAS TAKEN FROM HIS HAND IN THE DINING HALL, THE TURNSTILE WAS NOT OPERATED
The Court of Accounts' findings regarding the university cafeteria were also included in the report. During the inspection, it was determined that the meal recipes required to be kept in accordance with the technical specifications were not kept, the amounts of ingredients required in the portions were not controlled, the management of the cafeteria warehouse was left entirely to the contractor, and the materials required to be in the warehouse were not kept track of.
The report included findings that compliance with the specification checks were not carried out, especially during the delivery of meat products, that many entries were made with cards called "master cards", that students coming to the cafeteria were allowed to enter without operating the turnstile by taking money from their hands, and that the contractor did not comply with the pre-prepared meal lists.
The university stated that the necessary precautions were taken regarding these issues and that these issues were meticulously followed in the procurement of food services for 2026.
TWO NURSES WERE APPOINTED AS HOSPITAL DEPUTY MANAGERS WITHOUT EXAMINATION
The Court of Accounts determined that two personnel working as nurses in the Van YYÜ Revolving Fund Enterprise were appointed to the hospital assistant manager position without examination in 2020 and 2023.
The report stated that the personnel in question did not meet the conditions of taking the hospital assistant manager exam directly, and that in order to be appointed to this position, they must first obtain the title of head nurse and then take the promotion exam.
The university stated that the appointments were made within the scope of Article 13/b-4 of Law No. 2547, for the purpose of continuity of service and that no additional payment was given. The Court of Accounts stated that the general appointment authority cannot be used in a way that does not eliminate the examination and special title requirements in the promotion legislation.
LICENSES OF THE BUSINESSES RENTED BY THE UNIVERSITY WERE NOT FOLLOWED
Deficiencies were also detected in the business and working licenses of the businesses rented by the university, as well as in the documents belonging to their employees. The Court of Accounts determined that the health reports, SSI notifications and documents related to criminal records of the employees in the businesses rented by the university were not received, they did not have business and work licenses, and these issues were not followed by the Department of Administrative and Financial Affairs. It was noted that the university's lease specifications include a provision that the contract can be terminated if the operating license cannot be obtained or is cancelled.
