Our Presidency was established to carry out the duties and services listed in Article 60 of the Public Financial Management and Control Law No. 5018.

Article 60 of the Public Financial Management and Control Law No. 5018;

a) To coordinate the preparation of the administration's strategic plan and performance program and to carry out the work of consolidating the results.

b) To prepare the administration budget, including the budget estimates for the following two years, in accordance with the strategic plan and annual performance program, and to monitor and evaluate the compliance of the administration activities with these.

c) To prepare a detailed expenditure program within the framework of the budget principles and principles to be determined in accordance with the legislation and to ensure that the allowance is sent to the relevant units, taking into account the service requirements.

d) To keep budget records, to collect and evaluate data regarding budget implementation results and to prepare the budget final account and financial statistics.

e) To accrue administration revenues within the framework of the relevant legislation and to carry out the tracking and collection of revenues and receivables.

f) To carry out the accounting services of the university.

g) To prepare the activity report of the administration based on the unit activity reports prepared by the spending units.

h) To prepare summary tables of movable and immovable properties owned or used by the Administration.

i) To coordinate the preparation of the administration's investment program, monitor the implementation results and prepare the annual investment evaluation report.

j) To carry out and finalize the financial affairs and transactions of the Administration that need to be followed up with other administrations.

k) To provide necessary information and consultancy to the senior manager and spending authorities regarding the implementation of other legislation related to financial laws.

l) To carry out preliminary financial control activities.

m) To carry out studies on the establishment of the internal control system, implementation and development of its standards.

n) To perform other duties assigned by the senior manager in financial matters.

Article 5 of the Regulation on Working Procedures and Principles of Strategy Development Units;

a) To determine the medium and long-term strategies and policies of the administration within the framework of national development strategies and policies, annual program and government program, and to carry out the necessary studies to establish their objectives.

b) To develop performance and quality criteria on matters within the scope of responsibility of the administration and to fulfill other duties assigned within this scope.

c) To collect, analyze and interpret information and data regarding the management of the administration and the development of services and performance.

d) To examine the external factors that will affect the services, to conduct in-house capacity research, to analyze the effectiveness and satisfaction level of the services and to conduct general research on issues that fall within the administration's field of duty.

e) To provide services related to management information systems.

f) To carry out the secretariat services of the Strategy Development Board, if established in the Administration.

g) To coordinate the preparation of the administration's strategic plan and performance program and to carry out the work of consolidating the results.

h) To prepare the administration budget, including the budget estimates for the following two years, in accordance with the strategic plan and annual performance program, and to monitor and evaluate the compliance of the administration activities with these.

i) To prepare a detailed expenditure program within the framework of the budget principles and principles to be determined in accordance with the legislation and to ensure that the appropriation is sent to the relevant units, taking into account the service requirements.

j) To keep budget records, to collect and evaluate data regarding budget implementation results and to prepare the budget final account and financial statistics.

k) To accrue administration revenues within the framework of the relevant legislation and to carry out the tracking and collection of revenues and receivables.

l) To carry out accounting services in administrations outside the scope of the general budget.

m) To prepare the activity report of the administration based on the unit activity reports prepared by the spending units.

n) To prepare summary tables of movable and immovable properties owned or used by the Administration.

o) To coordinate the preparation of the administration's investment program, to monitor the implementation results and to prepare the annual investment evaluation report.

p) To carry out and finalize the financial affairs and transactions of the Administration that need to be followed up with other administrations.

r) To provide necessary information and consultancy to the senior manager and spending authorities regarding the implementation of other legislation related to financial laws.

s) To carry out preliminary financial control activities.

t) To work on the establishment of the internal control system, implementation and development of its standards; To make the necessary preparations to increase the effectiveness and efficiency of the internal audit function of the senior management.

u) To perform other duties assigned by the Minister and/or senior manager.

Strategic planning and performance-based budgeting;

Our Presidency; To prepare a strategic plan with participatory methods in order to create their mission and vision for the future within the framework of development plans, programs, relevant legislation and the basic principles they adopt, to determine strategic goals and measurable targets, to measure their performance in line with predetermined indicators and to monitor and evaluate this process.

Our Presidency allocates resources on the basis of budgets and programs and projects in order to provide public services at the desired level and quality; To prepare strategic plans based on annual goals and objectives and performance indicators.

Our Directorate prepares a performance program that includes the activities and projects to be carried out, their resource needs, performance targets and indicators.

Our Presidency prepares its budgets in line with the mission, vision, strategic goals and objectives in its strategic plans and based on performance.

Our Presidency determines the compliance of the budgets with the performance indicators determined in the strategic plans, the activities to be carried out by the administrations within this framework and other issues related to performance-based budgeting.

Budget Principles;

The following principles are followed in the preparation, implementation and control of budgets:

a) In the preparation and implementation of budgets, it is essential to ensure sustainable development along with macroeconomic stability.

b) Our Presidency uses the spending authority granted by the budget to fulfill the duties and services regulated by law.

c) Budgets are prepared, implemented and controlled in accordance with the policies, targets and priorities included in the development plans and programs, according to the strategic plans of the administrations, performance criteria and benefit-cost analysis.

d) Budgets are discussed and evaluated together with the budget estimates for the following two years, taking into account the strategic plans.

e) The budget ensures a comprehensive and transparent view of public financial transactions.

f) All income and expenses are shown in gross amounts in the budgets.

g) It is essential that certain incomes are not allocated to certain expenses.

h) It is essential to ensure income and expense balance in budgets.

i) Budgets cannot be implemented unless they are accepted or approved by the Turkish Grand National Assembly or authorized bodies before the beginning of the year to which they refer.

j) Matters that do not concern the budget are not included in the budgets.

k) Budgets are prepared and implemented by subjecting them to a classification determined by the Ministry of Finance in accordance with international standards, ensuring that institutional, functional and economic results are seen.

i) Clarity, accuracy and financial transparency are taken as basis in reporting budget income and expense estimates and implementation results.

m) All income and expenses are shown in the budget.

n) Public services are carried out with the appropriations to be included in the budgets, in accordance with the methods, principles and objectives determined by the legislation.

o) In budgets, appropriations are allocated to achieve certain objectives.

Use of funds

The following principles are followed when using budget appropriations:

Special Budget Administrations prepare detailed financing programs and make their expenditures in accordance with this program.

Expenditure units cannot spend more than the appropriations in their budget. The appropriations provided by the budget are used to cover the work done, goods and services purchased and other expenses during the year in line with the purposes for which they were allocated. Unused funds are canceled at the end of the year.

Appropriation transfers

Appropriation transfers between the budgets of public administrations within the scope of central government are made by law. However, public administrations within the scope of central government may transfer appropriations within their budgets up to five percent of the appropriation to be transferred, unless a different rate is determined in the budget law for the year of the appropriation. Transfers made in this way are notified to the Ministry of Finance within seven days. Transfers cannot be made from personnel expense schemes, schemes to which a transfer has been made, and schemes to which a transfer has been made from the reserve appropriation, to other schemes.

accounting system

Accounting system; It is established and carried out in a way that ensures the effective operation of decision, control and accountability processes and forms the basis for the preparation of financial reports and the preparation of final accounts.

Public accounts are kept in order to provide the necessary information to the management and auditing authorities and the public by recording the income, expenses and assets of public administrations and all kinds of transactions that create financial results and increase or decrease the equity, guarantees and liabilities in the accounts in a determined order.

The regulation regarding accounting transactions, charts of accounts and the forms and types of documents to be used in the accounting of transactions is made by the Ministry of Finance for public administrations within the scope of central government, in accordance with the regulation specified in the fifth paragraph, by taking the opinion of the relevant administrations; It is prepared by the relevant administrations for social security institutions, and by the Ministry of Internal Affairs for local administrations, with the approval of the Ministry of Finance. Matters regarding the detailed accounting plans of public administrations within the scope of general government are determined by the Ministry of Finance.

Financial Services Unit

In public administrations, the following duties are carried out by the financial services unit:

To coordinate the preparation of the administration's strategic plan and performance program and to carry out the work of consolidating the results. To prepare the administration budget, including the budget estimates for the following two years, in accordance with the strategic plan and annual performance program, and to monitor and evaluate the compliance of the administration activities with these.

To prepare a detailed expenditure program within the framework of the budget principles and principles to be determined in accordance with the legislation and to ensure that the appropriation is sent to the relevant units, taking into account the service requirements.

To keep budget records, to collect and evaluate data on budget implementation results and to prepare the budget final account and financial statistics.

To accrue administration revenues within the framework of the relevant legislation and to carry out the tracking and collection of revenues and receivables. To carry out accounting services in administrations outside the scope of the general budget.

To prepare the activity report of the administration based on the unit activity reports prepared by the spending units.

To prepare summary tables of movable and immovable properties owned or used by the administration.

To coordinate the preparation of the administration's investment program, monitor the implementation results and prepare the annual investment evaluation report.

To carry out and finalize the financial affairs and transactions of the administration that need to be followed up with other administrations. To provide necessary information and consultancy to the senior manager and spending authorities regarding the implementation of other legislation related to financial laws.

Carrying out preliminary financial control activities. To work on the establishment of the internal control system, implementation and development of its standards.

To perform other duties assigned by the senior manager in financial matters. Purchasing, selling, construction, renting, leasing, maintenance-repair and similar financial transactions; Those that concern the entire administration are carried out by the unit that carries out the support services, and those that concern only the spending units are carried out by the spending units.

However, these transactions can be carried out by the unit carrying out the support services upon the request of the spending units and the approval of the senior manager, provided that it remains in charge of the spending authority.

The structure of the financial services unit is shown in the organizational laws. Working procedures and principles of financial services units; It is carried out in a way that takes into account the organizational structure of the administrations and ensures that strategic planning, budget and performance program, accounting-final accounts and reporting and internal control functions are carried out by separate subunits.

Duties and responsibilities regarding movable account;

Accounting records regarding movable transactions are made by accounting authorities within the framework of the relevant accounting regulations issued based on the General Management Accounting Regulation and the provisions of this Regulation. Accounting officers are responsible and responsible for checking and approving the compatibility of the amounts shown in the Expenditure Unit Movable Management Account Schedule prepared by the expenditure units with the accounting records, and then sending them to the expenditure authority. The responsibilities of accounting officers regarding their duties in this Regulation are limited to the compliance of the accounting records regarding movable transactions with the underlying documents and to reviewing and approving the Expenditure Unit Movable Management Account Schedules prepared by the expenditure units and submitting them to the expenditure authority.

preliminary financial control

The task of preliminary financial control is carried out by the expenditure units and the financial services unit within the framework of the management responsibility of the administrations.

Preliminary financial control consists of controls made by the spending units and controls made by the financial services unit. The preliminary financial control to be carried out by the financial services unit consists of the controls specified in the Procedures and Principles and the controls foreseen to be carried out by this unit within the framework of the regulations to be made by the administrations.

Financial decisions and transactions regarding income, expenses, assets and liabilities are checked by the spending units and financial services unit in terms of compliance with the administration's budget, budget composition, available appropriation amount, detailed expenditure or financing programs, central government budget law and other financial legislation provisions. Financial decisions and transactions are also controlled by spending units in terms of effective, economical and efficient use of resources.

In the financial services unit, preliminary financial control authority belongs to the financial services unit manager. Written opinions and control comments issued as a result of the control are signed by the financial services unit manager. The financial services unit manager may delegate this authority in writing to his/her assistant or the unit's internal control sub-unit manager, provided that the limits are clearly stated.

If the financial services unit manager is the spending authority, the preliminary financial control task is carried out by the internal control subunit manager.

The control of financial decisions and transactions subject to the preliminary financial control of the financial services unit is carried out by the internal control subunit of the unit.

In expenditure units, the duty of preliminary financial control over the payment order document and its annexes is carried out by the execution officer assigned to issue the payment order document.

Preparation of final accounts;

Final account statements and documents are prepared by the strategy development unit, taking into account the accounting records that form the basis of budget implementation.

In institutions with general and special budgets, the tables and documents are sent to the Ministry in four copies, signed by the relevant minister and senior manager, by the fifteenth of May of the following fiscal year. A copy of the final account statements to be prepared regarding the budget of the Turkish Grand National Assembly, the Presidency and the Court of Accounts is sent to the Ministry within the same period to be added to the final account bill.

Regulatory and supervisory institutions, on the other hand, send a copy directly to the Presidency of the Turkish Grand National Assembly, a copy to the Court of Accounts and a copy to the Ministry to be added to the central government final account, by the fifteenth of May of the following fiscal year.

Budget and Performance Program Branch Directorate;

Tasks carried out within the scope of the Budget and Performance Program:

1) To ensure coordination of performance program preparations,

2) Preparing the budget,

3) To prepare a detailed expenditure or financing program,

4) To carry out budget transactions and keep records,

5) To issue an allowance sending document,

6) Carrying out the accrual of income and follow-up of income and receivables,

7) To ensure coordination of investment program preparations, monitor implementation results and prepare the annual investment evaluation report,

8) Reporting budget implementation results; To produce measures to prevent problems and increase effectiveness,

9) To monitor and evaluate the compliance of administration activities with the strategic plan, performance program and budget.

Internal Control and Preliminary Financial Control Branch Directorate;

Duties carried out within the scope of Internal Control and Preliminary Financial Control function:

1) To work on the establishment of the internal control system, implementation and development of its standards,

2) To prepare standards on issues related to the administration's field of duty,

3) To carry out the preliminary financial control task,

4) To suggest measures to eliminate the discrepancy between goals and results and increase effectiveness.

Accounting Final Account and Reporting Branch Directorate;

Duties carried out within the scope of accounting, final accounts and reporting function:

1) To carry out accounting services,

2) Preparing the budget final account,

3) To prepare summary tables for the property management period,

4) To prepare financial statistics.

5) To calculate the management period.

Strategic Planning and Management Information System Branch Directorate ;

Tasks carried out within the scope of the strategic planning function:

1) To create a preparation program for the administration's strategic planning studies, to provide or ensure the training and consultancy services that will be needed in the strategic planning process of the administration, and to coordinate the strategic planning studies.

2) To carry out other support services related to strategic planning.

3) To prepare the administration activity report.

4) To carry out the work on determining the mission of the administration.

5) To examine external factors that will affect the services on issues that fall within the scope of responsibility of the administration.

6) To identify new service opportunities and take precautions against threats that prevent effectiveness and efficiency.

7) Conducting in-house capacity research, analyzing the effectiveness of services and beneficiary satisfaction, and conducting general research.

8) To identify the advantages and weaknesses of the administration.

9) To carry out research and development activities related to the administration's field of duty.

10) To collect, classify and analyze information and data regarding administration activities.