Public Financial Management and Control Law No. 5018
Republic of Turkey Ministry of Finance Strategy Development Unit PUBLIC FINANCIAL MANAGEMENT AND CONTROL LAW NO. 5018 December 2013, Ankara NOTE: The amendments made by the Laws No. 5263, 5273, 5286, 5335, 5345, 5429, 5431, 5436, 5467, 5502, 5538, 5544, 5548, 5628, 5662, 5765, 5793, 5902, 5917, 5952, 5978, 5979, 6001, 6005, 6009, 6087, 6093, 6114, 62 18, 6225, 6287, 6296, 6307, 6328, 6332, 6338, 6410, 6456, 6458, 6501, 6514, 6552, 6562, 6569, 6639, 6640, 6641, 6645, 6698, 6701, 6745, 6761, 6764, 6769, 7033, 7060, 7061, 7063, 7070, 7071, 7078, 7079 and 7141 and the Decree Laws No. 643, 644, 648, 649, 655, 656, 657, 658, 659, 660, 662, 663, 676, 678, 694 and 696 were inserted in the Public Financial Management and Control Law No.5018 CONTENTS Article Page FIRST PART General Provisions FIRST SECTION Purpose, Scope and Definitions Purpose ............................................................................................ 1 1 Scope ............................................................................................. 2 1 Definitions ....................................................................................... 3 2 SECOND SECTION Public Finance Public Finance ................................................................................ 4 3 Fundamental Principles of Public Finance ...................................... 5 3 Unity of Treasury ............................................................................ 6 4 THIRD SECTION General Principles on the Utilization of Public Resources Fiscal Transparency ......................................................................
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