Internal Control and Preliminary Financial Control Unit;
Internal Control and Preliminary Financial Control Unit within our Strategy Development Department, 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, Article 60 of the Public Financial Management and Control Law No. 5018 and Strategy Development In accordance with the Regulation on Working Procedures and Principles of its Units, it is responsible for carrying out the following works and transactions.
1-Preliminary financial control procedures
- Preliminary financial control tasks are carried out by spending units and strategy development units. The preliminary financial control process consists of preparing financial decisions and transactions, undertaking the undertaking, carrying out and documenting the works and transactions.
- Administrations take the necessary preliminary financial control measures to ensure that resources are used effectively, economically and efficiently in accordance with their purposes and legislation. It is the responsibility of administrations to establish an effective ex-ante financial control mechanism.
- Minimum controls to be carried out in spending units, procedures and principles of financial decisions and transactions to be subjected to ex-ante financial control by strategy development units, and standards and methods regarding ex-ante financial control are determined by the Ministry.
- Administrations carry out preliminary financial control procedures in accordance with the regulations to be made by the Ministry. Arrangements may be made to ensure that financial decisions and transactions other than those determined by the Ministry are controlled by strategy development units within the framework of the same procedures and principles. In the regulations to be made by the administrations, the financial decisions and transactions that will be subject to preliminary financial control of the strategy development units are determined by type, amount and subject, taking into account risky areas.
- Regulations made by the administrations regarding internal control and preliminary financial control within the framework of their fields of duty are put into effect with the approval of the senior manager and are notified to the Ministry within ten business days following the approval.
- The result of the preliminary financial control carried out by the strategy development units is notified to the relevant spending unit by giving a written opinion or by making an annotation on the underlying document. The written opinion issued as a result of the preliminary financial control must be kept in the file regarding the relevant financial transaction and a copy of it must be attached to the payment order document. In cases where the strategy development units do not give an appropriate opinion as a result of the preliminary financial control, records of the transactions carried out by the spending authorities are kept and reported to the senior manager on a monthly basis. These records are also presented to auditors during internal and external audits.
2-Monitoring financial affairs and transactions before other administrations
- Financial affairs and transactions of administrations with other administrations are monitored and finalized by strategy development units by ensuring coordination between spending units. Correspondence on this subject is made by strategy development units.
3-Obligation to provide consultancy services and inform
- Strategy development units are obliged to provide the information requested by the spending units regarding their units and to provide consultancy services to the spending units on financial matters. For this purpose, the necessary information and documentation on financial management, control and auditing are created and monitored by strategy development units within the framework of their authority and duties.
- Spending units are informed about changes in financial legislation by strategy development units through appropriate tools.
- Regarding the implementation of regulations and decisions on financial matters, strategy development units may provide written information clarifying and guiding the implementation, by taking the opinion of the relevant administrations when necessary.
4-Internal control system and standards
- Strategy development units work on the establishment of the internal control system, implementation and development of its standards and present the results of the work to the senior manager.
- Provided that they do not contradict the law and the standards determined by the Ministry, standards regarding all methods, processes and special transactions deemed necessary by the administration are prepared by the strategy development units and submitted to the approval of the senior manager.
