Public Loss and Responsibility in the Turkish Court of Accounts Jurisdiction

Abstract

Public administration reforms entered the agenda of many countries in the 1980s. In the context of reforms, while new concepts such as accountability were discussed in public administration, the need to restructure the public financial system, and reorganizing and strengthening the relationship between the parliament and the Court of Accounts arose. The reflections of the developments in the world on Turkey have started to be seen since the 2000s; in this context, many legal regulations have been made. The most important of these legal regulations are the Public Financial Management and Control Law No. 5018, and the Court of Accounts Law No. 6085, as they regulate the public financial system and auditing. With these laws, important changes have been made in the regulations regarding the determination of the losses incurred during the budget implementations and the determination of the responsibilities related to the losses. When these changes are examined, it is understood that the concepts of 'public loss and responsibility' and related practices are controversial. In this regard, it has not yet been examined what and to what extent Laws No. 5018 and 6085 have changed in the areas of "public loss and responsibility" about the jurisdiction of the Court of Accounts, and to what extent they have affected the problems. In this study, which aims to fill a gap identified in the literature, new regulations regarding the concepts of 'public loss and responsibility are compared and constructed with the abolished laws. In summary, the study aims to evaluate and discuss the concepts and practices of public loss and responsibility in the Turkish Court of Accounts within the Turkish legal system. Moreover, it aims to develop solutions for problem areas. © 2024 TURKIYE ORTADOGU AMME IDARES IENSTITUSU. All rights reserved.