The Court of Accounts detected serious deficiencies in financial management and procurement at Hatay Mustafa Kemal University

The Court of Accounts' 2025 audit reports on Hatay Mustafa Kemal University and the university's revolving fund business revealed many deficiencies, from the institution's financial management to hospital procurement.

According to the report, the revolving fund enterprise generated an income of 2 billion 168 million TL in 2025, while its expenses reached 3 billion 24 million TL. The business completed the year with a loss of 856 million 428 thousand TL. The Court of Accounts determined that some requirements that could be foreseen in advance at the Health Application and Research Center and had to be met by open tender method were divided into parts so that they remained below the direct procurement limit. The Court of Accounts determined that the purchases were made on the same or similar dates and from the same contractor. The university administration cited post-earthquake conditions and delays in the State Supply Office Health Market application as justification.

The Court of Accounts, on the other hand, pointed out that there are other methods in the legislation for unforeseen and urgent needs and noted that purchasing similar materials with consecutive approval codes and in amounts close to the direct supply limit has become a "purchasing practice".

RECORDS DID NOT MATCH

Remarkable data also emerged in the Fully Automatic Chemotherapy Drug Preparation and Administration System service. While 431 drugs appeared to be prepared in the Hospital Information Management System (HBYS) in October, the number was listed as 397 in the records submitted by the contractor for payment. However, it was determined that the records kept by the contractor were taken as basis in the payment process. The university stated that following the findings, a cross-check mechanism was established between HBYS and contractor records.

The Court of Accounts found that 530 of the 575 employees who were required to have compulsory occupational insurance at the Health Practice and Research Center and the Dentistry Practice and Research Center did not have financial liability insurance for medical malpractice. The report also stated that there is no adequate control mechanism in the revolving fund additional payments made to faculty members based on their scientific activity scores.