2019 Accountability Report

Turkish Court of Accounts 2019 Accountability Report February 2020 Preamble In the modern sense, audit is addressed within the framework of the power of the purse on behalf of parliaments, but in historical Turkish states, it was addressed as the audit of state treasury with inspiration from the Islamic culture and had a rooted history. Transferring its audit culture rooted in the Court of Control, which was the audit body of the Karahanlı State, Gaznavids and Seljuks as well as the Office of the State Auditor and Court of Accounts, which were the audit bodies of the Ottoman State, to the present day and future generations, the Turkish Court of Accounts (TCA) will continue transferring its experience and knowledge to the international arena through its EUROSAI (European Organisation of Supreme Audit Institutions) Presidency and by playing a key role in the other international organisations. The TCA carries out audits on behalf of the Turkish Grand National Assembly (TGNA) for the use of the power of the purse and also takes final decisions on the accounts and transactions of those responsible through trials. The TCA cares institutional credibility and thus, attaches importance to enhancing the quality of public services, improving accountability mechanisms and financial transparency for ensuring effectiveness, efficiency and economy in the use of public funds and, to this end, strategic planning and performance based budgeting works. In this scope, the 2019-2023 Strategic Plan was put into effect in 2018 in consideration of the points and emerging issues determined as a result of the evaluation of the 2014-2018 Strategic Plan. The 2019 Accountability Report, which contains general and financial information about the TCA and explains the realization situations of the activities conducted in 2018 on the basis of the performance indicators as well as the reasons of deviations, was prepared in accordance with the principles of transparency, financial transparency and accountability. The Report also includes issues related to institutional capacity, audit, judicial activities, delivering opinion and guidance activities as well as the other activities carried out. Turkish Court of Accounts PreambleGeneral Information The audit volume (sizes of budgets and assets of the public entities and enterprises audited) increased by 9% in the audits carried out within the scope of the 2018 Audit Program completed in 2019 when compared to the previous year while the audit volume per auditor increased by 4%. In this framework, 511 reports, which include 505 audit reports and 6 general reports, were prepared in 2019. These reports include the following: ¾ 6 general reports, ¾ 417' reports on public entities within the central government, ¾ 73 reports on public enterprises, ¾ 8 reports on other public entities and 7 reports on local administration companies. 275 performance audit reports were incorporated into the reports of the relevant public entities. Within the scope of the judicial activities, Trial chambers of the TCA dealt with 658 judicial reports, which included reports remaining from the previous years, in 2019, and completed trials and issued writs for 479 reports. Out of the applications before the Board of Appeals, which included both applications from previous years and those filed in 2019, 1.626 appeal cases were reviewed and finalized. Office of the Chief Prosecutor delivered opinion on 377 reports and received 4.216 appeals 2019 Accountability Report Turkish Court of Accounts Preamble The TCA also conducts guidance activities for public entities. In this scope, training activities were organized for the public entities along with the guidance activities carried out during audits. Also, a system was developed to measure the changes taking place in the internal control environments of public entities over the years and determine the areas where improvements are needed. On the other hand, some of the regulatory processes made by the public entities in order to adapt to the findings, criticisms, recommendations and judicial decisions of the TCA were included in this report, as well. This report presents the monitoring results of the 2019 Performance Program implemented by the TCA, which has a rooted history exceeding a thousand years from the Court of Control that represents the historical audit culture related to the audit understanding and responsibility for the “state treasury” as the audit body of the Turkish states to the TCA as well as a strong institutional culture, with an understanding of promoting the development of transparency, compliance with laws and accountability in public administration by increasing its institutional capacity through a continuous development culture. The general and financial information about the TCA are included in this report, as well. Respectfully announced to the public. Seyit Ahmet BAŞ President Turkish Court of Accounts 2019 Accountability Report F GeneralContents Information I- GENERAL INFORMATION A- Vision, Mission and Fundamental Values ................................................................................................................................................ 3 B- Mandate, Duties and Responsibilities ...................................................................................................................................................... 5 C- Information on the Administration .........................................................................................................................................................11 1-History and Institutional Development of the TCA .............................................................................................................................11 2-Physical Structure ............................................................................................................................................................................................19 3-Organisational Structure ..............................................................................................................................................................................20 4-Information and Technological Resources .............................................................................................................................................22 4.1- Information Infrastructure ...................................................................................................................................................................22 4.2- Business Intelligence and Data Analysis Project .........................................................................................................................23 4.3- Software Infrastructure and Services ..............................................................................................................................................24 4.4- Transfer of Entity Data ...........................................................................................................................................................................25 4.5- Writ Execution Monitoring System ...................................................................................................................................................25 4.6- Information Security Management System ..................................................................................................................................25 4.7- Business Continuity Management System (İSYS) ........................................................................................................................25 4.8- Information Technologies Service Management System (BTHYS) ........................................................................................26 4.9- Network Structure and Hardware .....................................................................................................................................................26 4.10- Audit Management Program (SayCAP) ........................................................................................................................................28 4.11- Library ......................................................................................................................................................................................................29 4.12 - Publications ...........................................................................................................................................................................................30 4.12.1-TCA Journal .....................................................................................................................................................................................30 4.12.2- Books .............................................................................................................................................................................................31 5- Human Resources ..........................................................................................................................................................................................34 6- Services Delivered ..........................................................................................................................................................................................44 6.1- TCA Audit and Audit Reports ............................................................................................................................................................44

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