Divan-ı Muhasebat financial control in Turkey from the II. Meşrutiyet era to the Republic (1909-1936)

This study aims to reveal the bureaucratic structure and functioning of the Divan-ı Muhasebat (Court of Accounts), the supreme audit institution established in the Ottoman Empire in 1862, and the technical aspects of the visa process, which refers to financial auditing and budgetary oversight. It also aims to determine the institutional development of the Divan and identify its successes and failures in financial auditing. The research resources largely consist of the Divan's general assembly minutes. Furthermore, other archival documents and copyrighted works were utilized. The study demonstrates that the Divan has continued its institutional existence uninterrupted since 1862. Furthermore, it is understood that the experience and knowledge gained since 1862 laid the foundations for the prestige of the modern Court of Accounts. It has been established that, for the first time, the budget's use began to be audited by an independent supreme audit institution in 1910, through visa procedures. It has been observed that the Divan exerted its utmost effort in financial auditing with the resources available. The Divan has always carried out its investigative duties within the framework of the law. Wars, the inadequacy of accounting clerks in both quantity and quality, and the negative impact of transportation and communication on auditing processes proved detrimental, and the desired success was not achieved. The research also revealed that the Republican era was a period marked by much more systematic financial auditing efforts, minimizing problems.