Message by the President Seyit Ahmet BAŞ on the occasion of the 158th anniversary of the Turkish Court of Accounts


We sadly cannot celebrate the 158th anniversary of the establishment of the Turkish Court of Accounts (TCA), which is one of the most important institutions of our state tradition exceeding one thousand years, due to the measures taken within the scope of the fight against the Covid-19 pandemic.

Within the framework of the financial reforms introduced in the Reorganisation Era, a new budget system was put into practice, and as a result of the searches for an audit structure suitable for this system in parallel with the developments in the West, the Court of Accounts was established by Sultan Abdul Aziz on 29 May 1862. Laying the foundations of the present day TCA, this institution has preserved its constitutional identity since the first Ottoman Constitution dated 1876.
In the modern sense, audit is addressed within the framework of the power of the purse used on behalf of parliaments, but in historical Turkish states, it was addressed as the audit of state treasury with inspiration from the Islamic culture and had a rooted history. With this perspective, we can proudly state that we are celebrating the 158th anniversary of the TCA and 1180th anniversary of the state audit tradition as of the Karakhanids.

The TCA owes its current knowledge and experience to the historical Turkish states. The Court of Control, which was the audit body of the Karakhanids, Gaznavids and the Great Seljuk Empire and first the Office of the State Auditor and then the Court of Accounts, which formed the basis of the present system, in the Ottoman Era provided the TCA with a significant level of institutional culture, knowledge and experience.

The TCA carries out audits on behalf of the Turkish Grand National Assembly for the use of the power of the purse, takes final decisions on the accounts and transactions of those responsible through trials and also conducts guiding activities for the public entities. With its activities, the TCA aims to contribute to improving the quality of public financial management and public services, assessing the performance of public entities and developing accountability mechanisms and fiscal transparency for ensuring economy, effectiveness and efficiency in the use of funds. Within this framework, all judicial decisions and audit reports, which are the results of the activities conducted by the TCA, are made public in the website of the TCA.

The TCA has carried it vast knowledge and rooted audit culture to the present day and to the international audit arena by assuming the Presidency of EUROSAI (European Organisation of Supreme Audit Institutions) and taking active roles in the other international organisations and targets to transfer its knowledge and experience to future generations, as well, within the framework of modern requirements with the ideal of “going beyond the level of contemporary civilisations”. With this sense of duty and responsibility, I remember those who have contributed to the development of the TCA so far with appreciation and gratitude. Although we cannot organize an anniversary celebration this year due to the measures taken within the scope of the fight against coronavirus, I celebrate the 158th anniversary of the TCA by wishing to witness many more years ahead without giving up the target of transferring our audit culture to the future. 

Best regards,

Seyit Ahmet BAŞ
President of the TCA

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