Accounting, Final Accounts and Reporting Unit;
Accounting, Final Accounts and Reporting 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-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.
2-Keeping movable and immovable records
- Records of movable and immovable properties owned by the administration or allocated to the administration or in use by the administration and the transactions related to them are kept by the persons specified in the relevant legislation. Movable records are arranged on the basis of the units of the administration and sent to the strategy development units within the period specified in the legislation. These records are consolidated on an administrative basis by the strategy development units and summary tables are prepared by adding real estate records.
3-Carrying out accounting services
- Without prejudice to the provisions of Law No. 4059 dated 9/12/1994, the accounting services of public administrations within the scope of the general budget are carried out by the Ministry, and the accounting services of public administrations outside the scope of the general budget are carried out by the strategy development units of these administrations. Accounting services are provided by accounting officers within the framework of the Law and relevant legislation.
- Administrations shall notify the Court of Accounts and the Ministry of the accounting units, appointed or assigned accounting officers, their areas of duty and any changes regarding them, within five business days at the latest from the date of taking office or change.
4-Preparation of the final budget account
- The budget final account is prepared by the strategy development units, taking into account the budget implementation results.
- Budget final accounts of public administrations within the scope of central government are prepared by strategy development units within the framework of the procedures and principles determined by the Ministry, approved by the top manager and the minister with whom they are affiliated, relevant or associated, and sent to the Ministry to be included in the final account draft law.
- Budget final accounts of local administrations and social security institutions are prepared in accordance with the provisions of the relevant legislation.
5-Preparation of financial statistics
- Statistical information that forms the basis for the preparation of financial statistics of public administrations within the scope of central government is prepared by strategy development units and sent to the Ministry.
- Financial statistics of public administrations outside the scope of central government are prepared in accordance with the principles determined by the Ministry and sent to the Ministry within the specified period.
