In the audit report of the Court of Accounts Izmir Democracy University, split purchases and irregular expenditures were detected to avoid the tender.

Remarkable findings were found in the audit report prepared by the Court of Accounts regarding Izmir Democracy University. In the report; It was stated that the purchases of goods were divided into parts and carried out by direct procurement method. While it was stated that needs and purchases not exceeding 800 thousand 366 Turkish Liras for 2025 can be made by direct procurement method; In March 2025, dental materials worth 794 thousand 550, 793 thousand 470, 765 thousand 400 liras were purchased for the Oral and Dental Health Center, one day apart. In June and July, 25 laptop computers were purchased for 775 thousand lira each.

Since these purchases were grouped, it was determined that their total amount exceeded the threshold value. While it was possible to procure these goods purchases through direct procurement through tender, it was understood that dividing them into parts and carrying out the direct procurement method was aimed at staying below the monetary limits in the Public Procurement Communiqué. During the inspections, it was also revealed that no contracts were made for some works that were directly procured by the administration and required a certain period of time to be carried out.

IRREGULAR FOOD AND ACCOMMODATION EXPENDITURE

It was also observed that expenditures that had nothing to do with student and staff mobility were made from the budget given as an Institutional Support Grant from EU resources. During the investigation, it was understood that food and accommodation expenses were paid that were not intended to support student and staff mobility.

THE ISSUE MATERIALS LEFT THE WAREHOUSE

There were also violations of the legislation in the movable exit procedures. When the consumption exit records of the administration were examined, it was seen that a total of 33 Asset Transaction Receipts were prepared and 34 million 855 thousand 415 lira of consumption materials were collectively issued from the warehouse records. However, it was stated that it was not known to which units the materials were given and where they were used. It was observed that some of the materials consisted of durable movables that had the characteristics of fixed assets.

There are no request units for consumable goods in the asset transaction slips, and it was seen that the person making the request in all the movable request documents was the same person as the movable registration officer. In addition, it was determined that the approval of the exit transactions in question was made in an unauthorized manner by the personnel who did not have such a duty as the Head of the Administrative Financial Affairs Department and the Expenditure Officer.

During the inspections, although all the materials in the movable registration system belonging to the cleaning consumables warehouse were checked out for consumption, it was determined that 23 items and 3 thousand 755 items were still in the warehouse during the physical examination. It was observed that all of these materials still in the warehouses were deducted from the records as if they were given for consumption.

PROVISION UNDER THE REGISTRATION FEE

Another finding in the report was that a foundation was established by the university in the name of the university and that registration fees for events held within the university were collected by this foundation. It was determined that "Izmir Democracy University Empowerment Foundation" collected compensation under the name of registration fee from some events organized by the university.

'THEY WAS NOT PAID EVEN THOUGH THERE WAS SUFFICIENT FUNDING'

One of the striking findings was that delay interest, administrative fines and similar additional financial obligations were paid due to the administration's failure to fulfill its obligations on time. In inspections; It was observed that electricity expenses were paid together with the delay fee in the following months, administrative fines were paid, and additional financial burdens were incurred as a result of the invoices issued by the contractors not being declared in time after the taxation period passed, due to the fact that the purchases of goods and services and the electricity expense payments were not paid despite sufficient funds in the budget.