According to the Court of Accounts' External Audit General Evaluation Report, a total of 1,102 findings were detected in the reports of public administrations submitted to the Turkish Grand National Assembly, 278 of which affected financial reports and tables, 783 of which were related to compliance with the legislation, and 41 of which included errors in the financial management and internal control systems of public administrations. In the reports sent to local administrations as required, a total of 9 thousand 681 findings were identified, 2 thousand 675 of which affected financial reports and tables, 6 thousand 821 of which were related to compliance with the legislation, and 185 of which included errors related to the financial management and internal control systems of public administrations.
10 THOUSAND 783 FINDINGS
In terms of all administration types, there are a total of 10 thousand 783 findings, 2 thousand 953 of which affect financial reports and tables, 7 thousand 604 of which are related to compliance with the legislation, and 226 of which include errors related to the financial management and internal control systems of public administrations. The top 3 findings among the 10 most frequently detected issues regarding financial reports and tables are as follows:
“1- Failure to allocate depreciation for tangible fixed assets or incorrect calculation of depreciation.
2- Real estates registered in the name of the administration in the land registry are not included in the financial statements of the institution.
3- Not accounting for royalties in the nature of software/license/patent/copyright/map plan and project purchases in the rights account.”
NO NO NO...
Some of the findings regarding public administrations in the report are listed as follows:
- It was determined that in some public administrations, an internal audit unit was not established or an internal auditor was not appointed.
- Some public administrations rented real estate directly without holding a tender. The immovable properties that were rented through a tender were rented to the same people through an extension of time without holding a new tender at the end of the period.
'BARGAIN' ACCORDING TO PLEASURE
- Certain brands and models were indicated in the technical specifications in the tenders. The bargaining procedure was implemented before the conditions stipulated in the legislation were met. The needs that had to be purchased through tender procedures were purchased through direct procurement.
- Subcontractors were employed without approval and without questioning the prohibition. Tender commissions were not formed properly.
- Limits were exceeded in purchases made through direct procurement and negotiation without the approval of the Public Procurement Board. Faulty practices were made in the tender processes carried out in accordance with the State Procurement Law.
- Mistakes were made in applying administrative fines. Follow-up and collection procedures for receivables that could not be collected on maturity were not initiated.
- Some public administrations used the financial resources under their own budgets or disposal outside of public-owned banks. The transfer time for collections made via credit cards to bank accounts exceeded 20 days.
- The personnel to be employed were started before the security investigation and archive research processes were completed.
- People who did not meet the conditions benefited from the goods and services produced by public administrations free of charge or at a discount.
- The resources allocated for the financing of scientific research projects were used in places that did not comply with the definition and purpose of the scientific research project.
- Green areas, parks, roads, education and training areas, etc. are included in the zoning plan. The places allocated as such were occupied or rented by real and legal persons.
- A foreign origin vehicle was acquired to be used outside the authorities and services specified in the legislation.
'ACCOUNTABILITY HAS BEEN DENIED'
According to the Court of Accounts' Activity General Evaluation Report, 4 public administrations did not publish their activity reports. The number of public administrations that did not publish the report on time is 43. The reports of 96 public administrations are incomplete. The number of public administrations that do not provide information about the resources used is 20. 219 of the public administrations did not even include basic financial statements in their activity reports. The number of public administrations that do not provide information about the aided unions, institutions and organizations is 44. The number of public administrations that do not disclose all their assets and liabilities is 115. The report said, "This situation prevents the full fulfillment of public accountability for the financial information intended by the activity reports."
THEY HAVEN'T EVEN EXPLAINED IT!
According to the report, 250 public administrations did not provide information about the reasons for deviations between budget targets and realizations. 33 of them did not disclose their budget targets and realizations at all. 89 administrations did not show resources such as special funds, foreign project loans or donations and aid. It was determined that the budget realizations of 20 public administrations did not reflect the truth.
