Procedural law of the Turkish Court of Accounts

With the adoption of the Budget Right, parliaments gained control over the collection and spending of taxes. As managing these processes is a technical matter, Courts of Accounts have been established to oversee how this right is exercised on behalf of parliaments. Although the Turkish Court of Accounts was officially established in 1862, its origins go back much further. As a result of the audit conducted by the auditors of the Turkish Court of Accounts, a report is drawn up regarding the public loss. The Turkish Court of Accounts Chambers and the Board of Appeal make judgments based on these reports. Although the Turkish Court of Accounts is a well-established institution, we suggest that there is a need to enact an independent law on the trial procedure of the Turkish Court of Accounts because the Law on the Turkish Court of Accounts is insufficient in terms of the trial procedure and the Code of Civil Procedure, which should be applied in some cases where there is no provision, cannot meet the need. In the first section of our study, we discussed the historical development of the Turkish Court of Accounts. In the second section, we evaluated the judicial function of the Turkish Court of Accounts, the judicial and decision organs, and the responsibilities of public officials. In the third section, we evaluated procedural law and the basic principles that dominate procedural law. In the third section, we also assessed the Law on the Turkish Court of Accounts in terms of procedural law, discussed the procedure law on the Turkish Court of Accounts in terms of the Code of Civil Procedure, and tried to suggest solutions by revealing the experiences. In conclusion, we suggested changes to make the Turkish Court of Accounts proceedings more effective. Keywords: Public loss, Procedural law, Judgemental procedure of Turkish Court of Accounts, Responsibility