Analysis of audit findings of the court of auditors and solution proposals in revolving fund enterprises under the Ministry of Health

The appropriations allocated to the public health sector in our country are constantly increasing depending on the social and economic situation of our country. On the other hand, as a result of the continuous increase in costs in the public health sector, which has its own characteristics, especially in emergency and uninterrupted services, it is also questioned by the stakeholders whether the shares allocated for this field are used effectively or economically and efficiently. The usage of the resources effectively or not in terms of objectives and targets specified by legislation is audited by internal and external auditers. In our country, the external audit of the public sector is taken into consideration by the Court of Accounts,which founds upon the Constitution and laws. The aims of this study are to make an examination about the findings solved by the institution and the findings that can not be solved by examining regularity audits carried out by the Court of Accounts in health facilities, each of which is circulating capital enterprise and also to propose solutions and render opinions by making a study about the reasons of the findings that can not be solved. For this purpose, regularity audit reports covering 2012-2017 audit reports were evaluated by comparison method and literature review method. While many findings sourced by General Communique of Public Treasury such as incorrect calculation of intangible fixed assets depreciation and legal shares are resolved; Many findings under the title of receivables, stocks, tangible fixed assets and income items were found not to be solved due to lack of integration of legislative, information systems and personnel related reasons.