Budget and Performance Program Unit;
Budget and Performance Program Unit within our Strategy Development Department, which was established in accordance with the Public Financial Management and Control Law No. 5436 and Article 15 of the Law on Amendments to Certain Laws and Decree Laws, is in accordance with Article 60 of the Public Financial Management and Control Law No. 5018 and the Working of Strategy Development Units. In accordance with the Regulation on Procedures and Principles, it is responsible for carrying out the following works and transactions.
1-Coordination of performance program preparations
-
The coordination task in the preparation and modification of the performance program is carried out by strategy development units. The documents and tables to be used in these studies and the necessary documents are sent to other relevant units of the administration by the strategy development units.
-
Unit performance programs are prepared by the units and sent to the strategy development units within the determined period. Strategy development units prepare the administration performance program based on the unit performance programs. Representatives of the relevant units of the administration are ensured to participate in the preparation work of the performance program carried out by the strategy development units. In the performance program preparations, the regulations made in accordance with Article 9 of the Law are also complied with.
2-Preparation of the budget
-
The documents and tables to be used in the preparation of the budget and the necessary documents are sent to the relevant units of the administration by the strategy development units. Each spending unit prepares its budget proposal and sends it to the strategy development units together with the unit performance program. The budget proposal of the administration is prepared by the strategy development units by holding discussions with the spending unit representatives.
-
Budget proposals of public administrations within the scope of central government are sent to the Ministry, and administration performance programs are sent to the Ministry and the Undersecretariat of the State Planning Organization, signed by the top manager and the minister affiliated with, concerned with or associated with. In the preparation of budget proposals of administrations, medium-term program, medium-term financial plan, strategic plan of the administration, budget call and budget preparation guide, investment circular and investment program preparation guide are taken as basis.
-
Organizational laws and other relevant legislation are taken into account in the preparation of the budgets of social security institutions and local administrations.
3-Coordination of investment program preparations
-
The documents and tables to be used in the preparation of the investment program proposal of the administrations and the necessary documents are sent to the relevant units of the administration by the strategy development units. Expenditure units prepare their proposals for the investment program and send them to the strategy development units. The investment program proposal of the administration is prepared by the strategy development units by holding discussions with the representatives of the spending units.
-
In the preparation of investment program proposals, the medium-term program, medium-term financial plan, strategic plan of the administration, budget call and budget preparation guide, investment circular and investment program preparation guide are taken as basis.
-
The Law, organizational laws and other relevant legislation are taken into account in the preparation of investment program proposals of social security institutions and local administrations.
4-Preparation and implementation of detailed expenditure and financing programs
-
Detailed spending and financing programs are prepared by strategy development units, taking into account the proposals of spending units, and approved by the top manager.
-
Public administrations within the scope of the general budget prepare detailed expenditure programs and send them to the Ministry for approval. Budget appropriations are used according to detailed expenditure programs and release rates, taking into account cash planning, within the framework of the principles to be determined by the Ministry.
-
Special budget administrations and social security institutions prepare detailed financing programs and make their expenditures in accordance with this program.
-
The procedures and principles determined by the Ministry shall be followed in the preparation, approval, implementation and monitoring of detailed expenditure and financing programs.
-
Detailed expenditure and financing programs of local administrations are prepared in accordance with the provisions of the relevant legislation and approved by the top manager.
5-Performing and recording budget transactions
-
Budget transactions are carried out by strategy development units in coordination with spending units, records are kept and monitored.
-
Budget transactions of public administrations within the scope of the general budget and special budget administrations are carried out, recorded and monitored in accordance with the Law, the central government budget law and the regulations put into effect by the Ministry, and the budget transactions of local administrations and social security institutions are carried out, recorded and monitored in accordance with the relevant legislation.
-
Budget records and transactions are carried out with the approval of the strategy development unit manager or the personnel authorized by him and are kept open to the spending units of the administration.
6-Issuing allowance sending documents
-
Approved appropriation sending documents, prepared by the central organization spending authorities and forwarded to the strategy development units, are checked by the strategy development units and sent to non-central units. However, in administrations where institutional classification cannot be made in their budgets and funds cannot be allocated to their units, an appropriation sending document can be issued by the strategy development units with the approval of the senior manager.
-
In public administrations within the scope of central government, the preparation, approval, sending, recording and review of appropriation sending documents are carried out in accordance with the procedures and principles to be determined by the Ministry.
-
These operations of local administrations and social security institutions are carried out within the framework of the relevant legislation.
7-Accrual of income, follow-up and collection of income and receivables
-
Accrual of administration revenues, tracking of revenues and receivables, and collection of these revenues and receivables in administrations outside the scope of the general budget are carried out by strategy development units, unless there is a special regulation in the relevant legislation.
-
As a result of the administrations' transactions, if a situation arises that requires any revenue accrual or tracking and collection of revenues and receivables, the relevant unit is notified to the strategy development units in order to take necessary action.
8-Reporting budget implementation results
-
All kinds of reports, tables and documents regarding the budget implementation results are prepared by the strategy development units. In administrations within the scope of the general budget, a copy of the financial statements prepared as a result of accounting services is sent to the strategy development units by the accounting authorities.
