The Turkish Grand National Assembly Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. Some Public Financial Management And Control Law With Law And Law Governmen

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. KAMU MALÎ YÖNETİMİ VE KONTROL KANUNU İLE BAZI KANUN VE KANUN HÜK

Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k5433.html

Law No. 5433:11.30.2005 article 1. -Public Financial management and law No. 5018 dated 10.12.2003 Control article 31 of the law has been changed as follows.
Article 31. -The budget appropriations allocated to each unit of a top manager is spending spending.
However, special organization structure and staff status due to the difficulty in identifying the authorities spending authorities spending in the budget with spending authority in the administration are not classified units, determined by the Executive or the Executive contacts by; Local Administration Department of the Interior, in the approval of the Ministry of Finance on the other administration in the executable.
Pursuant to the authority given by law the Board of Directors, Executive Committee, with the approval of the Board or Committee of the Commission and other charges to the spending authority, Board, Committee or Commission of responsibility arising from.
General management within the scope of the public administration; administrations, Central and non-central units and task titles such as spending authority spending authority, determination of a top management levels of incorporation and relaying principles and procedures are determined by the Ministry of finance. The transfer of authority to spend, not eliminate the administrative transfer responsibility for the authority.
Spending authorities foreseen in budget allowances, allowances given to him to send document with the allowance spending authorities amounting to spend the allocated allowances.
Article 2.-the title of the article 34 of the law No. 5018 together has been changed as follows.
Ödenemeyen expenses and budget combined debts article 34.-payment order in payment of the amounts that are not connected to the document, go to the budget is taken and is paid here to the escrow account by typing. However, given that the goods or services is made, the fifth financial year following the end of the year amounts to budget revenue in unsolicited escrow account will be saved. Amount is paid upon the Court ruling on the income.
Public administrations can not meet all payments of cash on hand in case expenses, shall be paid in the order of receiving their books. However, in accordance with the law, respectively, or other public administrations to pay taxes, fees, contributions, funding cuts, pay and similar amounts, depending on the payment schedule, depending on the debt, suffers not paid penalties for delay will bring additional load such as debt or interest paid to the demanded safety is given priority in the amounts in the accounts.
It is about within five years from the end of financial year creditors by is not a valid excuse is absent from the written request or due to non-payment of a debt from which documents are unsolved in favor of public administration by fall.
General budget in public administration are covered, not based on a commitment and expenditure is related to the instruction goes, will be determined by the Ministry of finance in the budget and intended benefits from the economic code, time and allowance where they go not found; the basis of the expenditure to be included in the documents that make up the due process is carried out according to the respective account is taken and to come to the subsequent allowance is paid. The amount of the financial documents, at the latest, send the allowance until the end of the year will be sent to the accounting operations accounting unit is completed. This paragraph shall be the implementation of the principles and procedures are determined by the Ministry of finance.
Article 3.-Article 41 of the law No. 5018 has been changed as follows.
Article 41.-executives and budget appropriations allocated to expenditure by the authorities, accountability framework of responsibility, each year's activity report is prepared. Top management, prepared by officials of the unit operating spending reports showing the results of the activity of the Administration, based on administration by organizing the annual report describes the public. Central management within the scope of the public administration and social security institutions, the Administration appears as a instance of Sayıştaya annual report and sends it to the Ministry of finance.
Local administrations of the Court of Auditors and the Administration prepared the annual report is sent to the Ministry of the Interior a instance. The Interior Ministry, based on these reports, including their own assessment of the local administration are often prepares the annual report and explains to the public. Sayıştaya and sent to the Ministry of finance report examples.
Central management within the scope of the authorities and social security institutions operate in a financial year results, the Ministry of finance general activities are shown in the report to be prepared. In this report, local administrations interested in the general assessment for financial structures. The Ministry of finance, the general public with the annual report and sends an instance of the Sayıştaya.
The Court of Auditors, local administrations, except for administrative activity reports, reports, local authorities often report of activities and the General report of activities, taking into account the results of the external audit shall also specify the views of Turkey Grand National Assembly. The Grand National Assembly of Turkey, this within the framework of reports and assessments, the public supply in relation to the use and management of public administration and accountability responsibilities. These negotiations will be appointed Deputy Executive or participate with the Minister about is mandatory.
Administration annual report, along with information about administration in General; the budget target the resources used and the reasons for deviations occurring with realizations, assets and liabilities are made to help with the activities of the Union institutions and organizations including financial information information; carried out in accordance with the strategic plan and performance program activities and are organized to include performance information.
This report will include considerations in the preparation of the report, explaining to the public the relevant administrations, and interested in this process, the principles and procedures relating to periods of time with the other, after taking the opinion of the Ministry of Internal Affairs and Sayıştayın to be issued by the Ministry of finance is determined by the regulation.
Article 4. -5018 article in article 47 has been changed as follows.
Article 47. -Public administrations, public services specified in the law to fulfill the terms and conditions of the State savings with real estate in the property at the bottom of the places, to each other and villages legal entities free of charge can allocate. Cannot be used outside of the immovable properties, purpose.
Treasury's private-owned real property under the terms of the State and with the savings they need to allocate public places are not required for the allocation of the Ministry of Finance to remove; the other is to remove the assignment of real estate to allocate and maliki is in charge of public administration. Principles and guidelines for the implementation of this article, the Ministry of Finance issued is determined by the regulation.
Employment specific provisions reserved.
Article 5.-5018 in article 49 Uribe item has been changed as follows.
Article 49.-accounting system; the decision, effective control and accountability processes in the regulation of work and financial report to be based on the removal of certain account is established and is executed.
Public accounts, income, expense, and of public administration with the financial results of entities give rise to an increase or decrease in the resource and any process that causes the warranty and liability are designated with an edit to the accounts recorded in the management and provision of the necessary information to the public control authorities are kept for the purpose.
General management in public administration within the scope of the accounting and reporting standards to be applied, in accordance with international standards within the Ministry of finance; The Presidency of the Court of accounts, Ministry of finance, Undersecretariat of State planning Organisation, the Treasury and other relevant organizations, with the participation of representatives of the State Accounting Standards to be created is determined by the Board. These standards are published in the Official Gazette. The Board's structure, operating principles and guidelines to be issued by the Ministry of Finance with other considerations in a regulation.
This Board will continue their inherent of assigned tasks. Chairman and members, for not more than two per month for each meeting day (3000) multiplied by the number of civil servants as a result of the instrument will be the amount of monthly factor meeting fee is paid.
General management within the scope of the public administrations will be held with the chart of accounts to be applied to the frame shape, duration, and type of reports relating to matters as determined by the Board within the framework of accounting and reporting standards, and related administration are taking the opinion of the Ministry of finance and the Council of Ministers Decree instituted a regulation.
Accounting operations accounting for the chart of accounts and transactions to be used in the shape and type of editing of documents, in accordance with the fifth paragraph of the specified regulation, central authorities shall be discussing about the management for public administration under the Ministry of finance; the administrations, social security institutions, suppliers to local authorities for the approval of the Ministry of finance, the Ministry of Interior shall be prepared. General management of public administration within the scope of the detailed issues related to the chart of accounts is determined by the Ministry of Finance.

Article 6.-5018 article title together in article 58 has been changed as follows.
Financial control front article 58.-Front realization of transactions in financial control, expenditure under the unit controls financial services unit made by the control.
Financial control process at the front, the outbreak of the financial decisions and preparation of the operation load, job and the realization of processes and documentation.
Financial control in the public administration within the framework of the management responsibility for the task is executed.
Realization of transactions in units of stage of spending will be made smaller checks, financial services unit will be subjected to financial control by the decided and operation principles and principles of financial with financial control of the standard and methods are determined by the Ministry of finance. Public administrations, this is not in violation of the standard and methods can make about this arrangement.
Article 7.-60-th item of the law No. 5018 has been changed as follows.
Article 60.-the following tasks in public administration, shall be performed by the financial services unit: a) to prepare strategic plans and performance Administration program to coordinate and carry out their work to consolidate the results.
b) followed by the two-year budget, including administration budget estimates, in accordance with the strategic plan and annual performance program to prepare and evaluate the activities of relevance to them to monitor and manage.
c) will be determined in accordance with the legislation within the framework of the budget policy and principles, prepare detailed spending program and considering your payment of service requirements to be sent to related units.
d) Budget to keep records, to collect data on the results of budget implementation, evaluate and prepare financial statistics with precise budget account.
within the framework of the relevant legislation administered revenue e) realize, and keep track of income and credit transactions.
f) general budget accounting in the administration services that fall outside the scope.
g) prepared by the unit activity reports Spending units also prepare the annual report of administration based on.
located in the use of public property or h) movable and immovable property, edit summary for the rulers.
I to coordinate the preparation of the program of public investment), to monitor the results of applying and preparing annual investment evaluation report.
in the eyes of public, other administrations j) Tracker to financial business and transactions, and conclude.
other legislation related to the implementation of Financial Law k) top administrator and spending authorities about required information and consulting.
l carry out financial activities control).
m) the establishment of internal control system, implementation of standards and to work on issues of development.
n) given by the Financial matters for top management to do other tasks.
Purchase, sale, production, hire, rent, maintenance-repair and other financial transactions; those who support services concern the entire handle executes those who concern only spending unit, units is performed by the spending units. However, the task of spending authorized spending as long as they stay in the units of uhde's request and with the approval of the top management of these operations can be done by executing unit support services.
The structure of the financial services unit of the special organization is shown in law. Financial services are the said principles and principles of operation of the unit; of organizational structure be considered and strategic planning, budget, and performance program, accounting-final account and reporting internal control functions can be carried out by separate subunits in a way that will allow the Ministry of finance prepared by the Council of Ministers is determined by the regulation to be issued.
Spending authority the person together with the accounting authority tasks. Financial control financial services unit, carrying out the task of the front are not eligible to receive in-game financial transaction process.
İdarelerin a specialist in financial services financial services units can be run. These are made of the exam as of age of 30 per year, at least a four-year undergraduate law, political science, economics, business administration, Faculty of Economics and Administrative Sciences governing bodies accepted equivalence or domestic or overseas educational institutions will be held among those who graduated from private competition at the end of the exam, they're imported as financial services Assistant profession and work at least three years and provided a positive track record will open the right to enter a qualifying exam. Proficiency exam are assigned as financial services expert, successful ones. Introduction to the profession and financial services professionals working with proficiency exams to be issued by the Ministry of Finance principles and principles of regulation.
Article 8. -5018 in article 62 article has been changed as follows.
Article 62. -Will be assigned to carry out the task of Accounting authority, the civil servants Law No. 657 48 the following terms with those specified in article must carry a minimum of four years of higher education: a) to be seen.
b) bookkeeping services of public administration being worked on at least four years, provided that this Administration Deputy accounting officer or equivalent in the task.
c) received the accounting authority certificate.
d not have been negative in the past three years track record).
e the penalty for stopping progression of cutting and Aylıktan levels) have not taken.
f) capable of the task requires information and representation.
9.12.1994 dated and without prejudice to the provisions of law No. 4059 general budget accounting in public administration authority under the Ministry of finance, in other public administration appointed by the executives.
It's going to be the accounting authority officers, considering the nature of the task, the Ministry of finance professional issues through the training and the successful completion of this training is provided on the certificate.
Training, certificate issuance, accounting officials at the accounting authorities handle local attributes of the first paragraph are counted as different from principles and procedures, working with the Ministry of finance and the Council of Ministers to be prepared by a regulation to be issued.
Article 9. -Article temporary Law No. 5018 5 has been changed as follows.
Transitional article 5. -accurately reflects the date;
a head of the Department, the Ministry of finance staff in Budget) Accounting Manager, Revenue Accounting Manager, Malmüdürü, Director of Accounting, tax Office Manager, tax Manager, Accounting Supervisor, State Accounting expert and Military Defterdar, which acts as the "with at least five years before they found in this task, the accounting Authority in public administration; (Public Accounting Specialist with the Accounting Auditor Assistants) with their assistants staff the Accounting Officer Treasurer Vice President title, b) special budget administrations, local authorities and social security institutions as accounting units, first responsible for employees with at least five years previously in this task, who was head of the Department in this administration with budget, revenue and expenditure Department, accounting department head Director of budget and revenue Manager, accounting manager Accounting Authority referred to what happened at the handle, c) the Court of audit Inspector, Inspector of the Prime Minister's Office, the Supreme Audit Board of Examiners, IRS agent, Account specialist, Budget Controller, the controller of public accounts, Revenue Controller, National Property Controller, Cleaning jobs and circulating capital Controller at the Treasury Controller staff with at least five years before they found in this task, the internal auditor in public administration, d) Ministry , Uft, Chairman and General Müdürlüklerde Inspector or Controller with at least five years before they found in this task, their auxiliaries, local administration and special budget administrations, social security institutions, internal auditor, e) accounting, National real estate and tax Inspectors in this mission with at least five years before the local administration with the private budget administrations; The municipal Inspector and Accounting Jobs in this task with the Comptroller of at least five years before they found, the internal auditor in local administration, as they can be assigned until 31.12.2007.
accurately reflects the date of accounting services public administration as responsible for the conducting of the first degree, when they are competent of the accounting of public administration since 1.1.2006 until certified accounting authority. These people do not receive the certificate conform to the squad if they are assigned to a task. However, before the effective date of this article, the accounting services are conducted by the Ministry of finance until the accounting authority in the administration of the Ministry of Finance shall determine accounting services are executed by people.
(a) and (b) to carry out the duties specified in paragraphs accounting authority who are to be assigned to the Ministry of finance will be given vocational training, and obtaining a certificate by showing success in the exam will be held. However, (a) and (b) are assigned to the examination of this lineup considered in paragraphs is not required in the exam requirement for appointment as the accounting authority.

(c), (d) and (e) are assigned to tasks specified in paragraphs predicted by this law for the implementation of the system through the training. The consent of the subject and for assignments.
Article 10. -a) 5018 in article;
1) article 3 (e) located in the "and their unity and take over the phrase" attached to them, or their line-of-sight or a member of their unity and administrations ", 2) the last paragraph of the article 10 in the" plans "for the phrase" programs ", 3) in subparagraph (e) of article 13," a comprehensive and transparent budget, government financial operations provides a way to appear. "the phrase" comprehensive and transparent Budget, public finances and operations appear in some way. " the third paragraph of article 17 4) "expenses and income offerings, will give way to economic and financial analysis, accountability and transparency so as to ensure, in accordance with international standards, the Ministry of Finance according to the classification system determined.", 5) the provisions of article 20; (a) "general public administrations under budget for more spending programs, prepares and sends the Ministry of finance for a visa. Will be determined by the Ministry of finance, the budget appropriations within the framework of the principles, and the detailed cash planning considering visa spending programs and used according to the release rate. ", (b)" special budget administrations and further funding programs social security institutions and spending this schedule. ", (c) I Further spending and funding programs" to the preparation, implementation and monitoring of the application of visa, principles and procedures pertaining to the Ministry of finance. " (e) "current account years unused allowances will be cancelled at the end of the year.", the first paragraph of article 6) 23 "in (I) located on the ruler of" the phrase "(I) located on the ruler with administrations (II) located in the Central Administration of Act No. ruler handle to be shown in the budget law is article 27 of the", 7); (e) "Transport supply from abroad with financial liability insurance arms, weapons-equipment and ammunition for the purpose of insuring against the risk of all kinds shipped shipment insurance built.", (f) "machinery-equipment, road and motorway, computer and communications systems maintenance; all kinds of repair works with electronic information access services. ", 8) the last paragraph of the article 30 of the" General administrative authorities covered the first six months of the budget implementation results, the second six months, expectations and goals with their activities; The Ministry of finance is the Central Government budget in the first six months of the law application results, funding status, the second six months, expectations and targets covering the activities of financial status with the public during the month of July. ", the first paragraph of article 9) 33 the last sentence" realization Expenses; organized by the designated authorities of the officers spend money order when signing and spending authority of the owner of the rights is completed payment of the amount. ", 10) the article 35; first paragraph of "Spending authority is appropriate and keeping record of payment against the relevant laws in the completion of the prescribed circumstances with realization process for immediate or mandatory expenses advance to beklenilemeyecek or credit with open front payment. To be exported qualify for the Central Government budget is shown in the upper limits of the law. "the second sentence of the third paragraph in the" other suppliers by the administrator on the top of the public administration will be opened in a special budget to handle the conspirators were "in" other public administration suppliers of budget managed by the Executive Organization ", the fourth paragraph of article 42 11)" Central management "of public authorities within the scope of the phrase" public administrations ", 12) 44 of article; first paragraph is moved with the second sentence "the record of these goods, use, goods and merchandise management personnel management account will serve on behalf of principles and procedures which are to be determined, the Ministry of finance will be prepared and will be determined in regulations by the Council of Ministers.", the second paragraph of "Turkish armed forces (Gendarmerie General command and Coast Guard command), and the National Intelligence Agency and Police General Directorate of defence and security with their management and their record is moved for the purpose of internal audit principles and procedures to the National Defense The Minister of the Interior and Finance Ministries prepared together by the Council of Ministers is determined by the regulation instituted. ", 1) 55 the article; first paragraph of "internal control; the objectives of the Administration, as determined in accordance with the policies and activities of the effective, economical and efficient way to protect assets and its execution resources, accounting records maintained for an accurate and complete financial information and management information, in a timely and reliable production as created by the Administration to provide the Organization, method and process financial and other controls covering internal control. ", in the second paragraph of the" inner "before" spending " Article 14) 56 (e) I "abuse and wastage of the entities to prevent and protect against losses,", 15) subsection of the article 57 of the financial management and control system, "public administration; financial services spending units, accounting and financial control and internal audit with. ", 16) the article 61; the item header "accounting service and accounting authority's powers and responsibilities", subsection "accounting service; collection of receivables, the income and expenses to be paid to beneficiaries, the money can be expressed in money value and are interested in securing, storing, entrusted with giving, sending, and all other related financial transactions and reporting operations of records. Carrying out these operations is in charge of accounting. Civil Service staff and the nature of the accounting authority of the title has no effect. ", fourth paragraph and Financial control authority" in the document be notified of missing or incorrect "phrase" document is missing or is incorrect ", located in the seventh paragraph of" accounting mutemedi. "the phrase" accounting authority mutemedi. "," accounting "accounting authority paymaster of the" paymaster "," accounting "accounting authority paymaster of the" paymaster ", 17) located in the first sentence of article 63" providing objective assurance and consulting activity. "" providing objective assurance and consulting activity. ", 18) of article 64 (d) located in" follow "the phrase" control ", the last paragraph of article 19) the first sentence" 65 internal auditors, ministries and administrations, the Minister, upon the proposal of the Executive in other administration executives by certified candidates are assigned the same task from my cure. ", 20) 67 of the (I)" processing volumes and staff numbers by the district administrations be considered central and atanmayacağına to assign the internal auditor to decide. " the third paragraph of article 71, 21) "control, control, review, identified as a result of the precise provision binding or trial public damage, damage occurred to be calculated according to the relevant legislation from the interest is charged from about.", the second paragraph of article 22) 78 "Regulatory and supervisory institutions will occur quarterly periods from revenue surpluses, until the fifteenth day of the month following each quarter will be transferred to the general budget. This paragraph shall also apply about the İstanbul stock exchange. Not paid within the period of the amounts in question, Act No. 6183 unpaid amounts shall be applied to the following and late payment penalties shall be collected also. ", 23) temporary located in article 4" 31 December 2004 "phrases" 31.12.2007 ", 24) temporary provisions of 11; the second paragraph of "scope of this law was established in capital enterprises public administration until 31.12.2007 reconfigured.", the third paragraph of the "revolving fund operations until you reconfigure the preparation of their budgets, implementation, control and supervision of the Ministry of finance and accounting and is determined by the regulation instituted. The funds also predicted by this Act shall be accounted according to the accounting system. ", has been amended in the form of.
b) 5018 in article;
1) last paragraph of article 2 "25" after the phrase "phrase," "42 almost 43 ' 44" and "come after" almost "after 76 ' 78", the final paragraph of article 18 2) per "Turkey Parliament and the Court of Auditors with" phrase, 3) by the employer in contravention of article 27 (d), "after moving," almost here "protection and security," and as "the second paragraph to the article But (d) in subparagraph counted for 50 percent aşılmayacağı of the provision in the budget appropriations for the Ministry of national education." the phrase,

the fourth paragraph of article 28, 4) as the "year of the approval of the Ministry of Finance in the budget allowance and the acquisition by purchase, provided that it be economic or otherwise make available any machinery-equipment, devices and vehicles in order to fight fire with air and sea with the process of procurement of vaccines and anti serum, for afforestation and forestry management period will not exceed three years, with the approval of the Executive to the common load next year girişilebilir." clause the second paragraph of article 33, 5) almost as a third paragraph after "take advantage of a common data base created in electronic form will be held by performing the operations data entry task in spending. The principles and implementation guidelines this punch is determined by the Ministry of Finance. "clause to the end of the same item with" Expense according to the type of shapes and types to perform to be searched; the Undersecretariat of the Treasury in the administration of the public debt is taking the appropriate provided that the Central Administration of the public administrations under the Ministry of finance, for local authorities and social security institutions, the Ministry of Interior for related to or related to their ministries by the approval of the Ministry of Finance shall be determined by the regulations to be issued. "clause, 6) is the sixth paragraph of article 35" and after the determination of the rate, "to be held in" almost mandatory expenses the amount of the payment, and offset for duration , "the phrase, 7) the second paragraph of article 37" after the Finance Ministry "is to come" or-beds and an accrual based on the competent administrations about legislation ", the third paragraph of article 8) 42 (f) come after and subparagraph (g) (h) as parties to the remainder" g) goods like rulers, administrative account "I, 9) by the end of the sixth paragraph of article 61" accounting authorities duties and powers was to help make the regulation, the Ministry of finance is in charge. " the last sentence of article 10) 63 as modifiable, second paragraph this sentence it's almost the end of the paragraph after "the structure of the public administration and shall be taken into account, the number of internal audit staff Coordination Council on appropriate opinion, directly connected to the internal audit unit the parent owes the presidencies.", 11), article 67 (k) after subparagraph almost "l) quality assurance and development program and internal audit units in this context assess." I was the title of article 12) 69 "Grand National Assembly of Turkey and Sayıştayın to the beginning of the" controlled "form modified and Grand National Assembly of Turkey and the item", 13) 74 is about to begin "to the article it's almost" time-out after Khan and without prejudice to the General provisions of stopping ", has been added.
c) 5018 in article;
the last paragraph of article 1) 11 "in, with financial control authority" and "accounting officer" phrases, 2) located in the first sentence of article 14, "as of" is listed the types of allowances, the second paragraph of article 18 3) (g) I, last paragraph of article 4), 21, 5) of the first paragraph of article 28, "in the opinion of the Ministry of finance and the Undersecretariat of State Planning Organization" phrase, 6) the article 50; article header "and documents" with the second and third paragraphs, the last paragraph of article 7) 57, 8) 59 Uribe item, the second paragraph of article 9) 71 (f) of subsection I of article 10) 75, 11) 6 and interim Temporary article 7, the fourth paragraph of article 11, 12) temporary, Withdrawn has been removed.
Article 11. -Act No. 5018 the following additional item has been added.
ADDITIONAL article 1.-the Grand National Assembly of Turkey and Sayıştayın accounting services, speaker of the Grand National Assembly of Turkey accounting services accounting officials appointed by the Secretary General of the Presidency by fulfilled.
Article 12. -Act No. 5018 attached (I), (II), (III) and (IV) numbered rulers has been changed as follows.
(I) PUBLIC ADMINISTRATIONS UNDER the GENERAL BUDGET ACT NO. RULER 1) Grand National Assembly of Turkey 2) Presidential 3) Prime Minister 4) Constitutional Court 5) Supreme Court 6) of the State Council, the Ministry of Justice, the Court of accounts 8) 7) 9) Ministry of national defence, the Ministry of Foreign Affairs of the Ministry of Internal Affairs, 11) 10) 12) Ministry of finance 13) Ministry of national education, the Ministry of public works and settlement 14) 15) Department of health 16) Ministry of transport 17) Ministry of agriculture and Rural Affairs Ministry of labour and social security, 18) 19) Ministry of industry and commerce, the Ministry of energy and Resources, of course, 20) 21) The Ministry of culture and tourism, Ministry of environment and forests 22) 23) National Security Council General Secretariat 24) National Intelligence Undersecretary 25) General command of gendarmerie 26) Coast Guard command 27) the General Directorate of security 28) Department of religious affairs Undersecretariat of State Planning Organization) 29, 30) Treasury 31) foreign trade Undersecretariat 32) 33) Undersecretariat of customs Undersecretariat of maritime 34) 35 Secretariat General for EU Affairs) Prime Minister's Supreme Audit Board 36) the State personnel department 37) Disability Administration 38) Turkey Statistical Institute 39) revenue administration
40) General Directorate of State hydraulic works General Directorate of Highways 41) 42) 43) General Directorate of land registry and cadastre General Directorate of State Meteorology Affairs General Directorate of Agricultural Reform 44) 45) 46) General Directorate of petroleum Affairs General Directorate of forestry 47) Directorate General of press and information 48) General Directorate of social assistance and solidarity 49) General Directorate of Social services and child protection agency 50) 51 General Directorate of family and social research) Directorate General on the status of women 52) the social security institution (II) SPECIAL BUDGET NO. RULER AUTHORITIES A) HIGHER EDUCATION COUNCIL, UNIVERSITIES and HIGHER INSTITUTES of TECHNOLOGY 1) higher education Council 2) student selection and placement Center 3) İstanbul University, Ankara University and İstanbul Technical University 4) 5) 6) Karadeniz Technical University 7) Aegean University 8) Ataturk University 9) Middle East Technical University 10) Hacettepe University 11) Bogazici University 12) University of Dicle, 13) Cukurova University 14) Anadolu University 15) Cumhuriyet University 16) Inonu University 17) Fırat Üniversitesi, Selçuk University, Ondokuz Mayıs University, 18) 19) 20) Uludag University 21) Erciyes University
22) Mediterranean University 23) Dokuz Eylül University) Gazi University 25) Marmara University, 26) of Trakya University, Mimar Sinan fine arts University 27) 28) Yildiz Technical University, 29) Yuzuncu Yil University 30) University of Gaziantep 31) Abant İzzet Baysal University 32) Adnan Menderes University 33) Afyon Kocatepe University 34) Balıkesir University, 35) Celal Bayar University 36) Çanakkale Onsekiz Mart University 37) Dumlupinar University 38) Gaziosmanpaşa University 39) Gebze Institute of technology 40) Harran University 41) İzmir Yüksek Teknoloji Enstitüsü 42) Kafkas University
43) Kahramanmaras Sutcu İmam University 44) Kirikkale University 45) Kocaeli University 46) Mersin University 47) Mugla University 48) Mustafa Kemal University 49) Niğde University 50) Pamukkale University 51) Sakarya University 52) Süleyman Demirel University 53) Zonguldak Karaelmas University 54) Eskişehir Osmangazi University 55) OTHER SPECIAL BUDGET ADMINISTRATIONS of Galatasaray University B) 1) Undersecretariat for defence industries 2) Ataturk culture, language and history High Agency 3) Turkey and Middle East Public Administration Institute of the scientific and technological research Council of Turkey 4) 5) Turkey Academy of Sciences
Academy of Justice of Turkey 6) 7) higher education credit and hostels institution 8) youth and Sports General Directorate, General Directorate of State theaters 9) 10) General Directorate of State Opera and Ballet General Directorate of Foundations 11) 12) General Directorate of border and Coast Health General Directorate of electrical power Study 13) Administration 14) General Directorate of mineral research and exploration Directorate General of civil aviation 15) 16) Turkish accreditation agency 5) Turkish Standards Institute 18) National Productivity Center 19) Turkish Patent Institute 20) national boron Research Institute 21) Turkey's Atomic Energy Agency, 22) small and medium industry development organization 23) Export Development Studies Center 24) Turkish cooperation and development agency 25) Epasa 26) GAP Regional Development Administration 27) Privatization Administration 28) penalty and Execution Institutions and detention centres, Job Dormitories Institution (III) REGULATORY and SUPERVISORY INSTITUTIONS RULER NO. 1) Radio and television Supreme Board 2) Telecommunications Authority 3) capital markets Board 4) banking regulation and supervision agency 5) Energy Market regulatory authority 6) public procurement authority 7) the competition authority 8) tobacco, tobacco Products and alcoholic beverages market regulatory authority

(IV) SOCIAL SECURITY INSTITUTIONS NO. RULER 1) Republic of Turkey retirement fund 2) social insurance institution 3) tradesmen and artisans and other independent Employees Social insurance institution 4) the employment organisation of Turkey article 13. -a) No. 178 dated 13.12.1983 Decree;
the last paragraph of article 1), 10, 2) 37 of the last paragraph, 3) Annex 4 contained in article ", in accordance with the opinions about expenses that are not included with the inform the President of Finance", 4) Annex 1, Appendix 2, annex 3rd, 5th, and 6 additional additional additional 7 items, Withdrawn has been removed.
b the civil servants Law No. 657 dated 14.7.1965) 36 common provisions "section of the article" (A) in paragraph (11) of the California penal code number "income Specialist, ' it's almost" after the Financial Services Specialist, "the phrase, Comes after" almost "the Expertise" to the Financial Services Authority, "the phrase has been added.
Article 152 of the law No. 657 c) "II-Indemnities" portion;
1) "A) special duty Pay";
-(f) of the California penal code after the "Inspector Assistants" to come ", the Prime Minister, the Ministry Undersecretary, Secretariat General for European Union Affairs and revenue administration Internal Auditors," employer ",-(g) the Ministry of labour and social security is about to come" before "phrase, Chairman, General Manager, metropolitan municipality, metropolitan municipality with special provincial administration of the provincial Universities and institutes of Internal Auditors, High Technology", by the employer, "Outreach Professionals-(h) and their assistants" after the phrase to come " , (f) and (g) non-Internal Auditors "in the phrase, by the employer, (I)" income-experts, "after the phrase" Financial Services Professionals on their way, "the phrase, 2)" E) Civilian Administration as Chief of special services by the employer, Compensation "section (c), after the phrase" General Managers, "is to come" head of strategy development, "the phrase that was added.
d) Act No. 657 attached additional indicators (I) Cetvelinin "I-General Administration Services Class";
1 employer, General Managers, born) after the phrase "almost" "heads of development strategy," the phrase, 2) (g) of subsection to the end of the "Financial Management and control Law No. 5018 with according to the provisions of the Public appointed Internal Auditors," the phrase comes from the California Penal Code 3) (h) "Professionals" after the phrase "Financial Services Professionals on their way," the phrase that was added.
e) Act No. 657 (IV) Compensation No. Cetvelinin;
1) 7 take place during "(head of the Department of Budget)", "(head of the Department including Budget)".
2) 8th order (c) as paragraph, "First-grade staff assigned to Internal Auditors of 2000 c)" has been added to the Danube bend.
f Article 33 of Act No. 6245 dated 10.2.1954) per diem clause (b) of the article "Armed Forces checking and Examination Boards President and members," after the phrase "Public Financial management and law No. 5018 almost Control Act is assigned in accordance with the provisions of the Internal Auditors," the phrase has been added.
g public procurement Law No. 4734 dated 4.1.2002) article 6 of the first paragraph "in General and annexed budget organizations, finance officer, others in the form of the phrase" and "has been modified and the fifth paragraph of article 4 to the end of the temporary" of article 3 of this law (g) located in monetary limit, Turkey Petroleum Corporation Partnership within the international waters with territorial waters Turkey oil and gas exploration , drilling, production and transportation activities will be held in relation to the purchase of any goods and services do not apply in the making with. "has been added.
h.) 23.4.1981, dated and numbered 2451 Ministries and affiliated Organizations attached to the Law Relating to specifications (2) assigning a ruler "Bakanlıklardaki Board Presidents and members, ' it's almost" after the heads of development strategy, "the phrase has been added.
n. 58 of the law on higher education numbered 2547 dated 4.11.1981) and the provisions of paragraph (a) to the end of the "Continuity of supply mobile service purchases with State-of-the-art high-cost and high-tech medical devices through the purchase of supplies or services, for rental to common capital sources interested in installing girişilebilir next year." clause has been added.
k) 24.2.1983 dated and judges and prosecutors Act No. 2802 attached (I) and (II) contained in Act No. ruler "Research-planning and Coordination Committee chaired by the Chairman of the" development strategy "phrases", "a member of the Board of research and Planning and coordination of Strategy Development Department" phrases ".
Article 14. -a) 375 dated Decree No.190 which 27.6.1989 the following additional item has been added.
ADDITIONAL ITEM 2. -The internal auditor of public administration staff employed under the civil servants law No. 657 in, the highest civil servant of (including additional indicator) will not exceed 200% of the additional payment. The amount of additional payment and with rhythmic cycles; the degree certificate, staff turnover, staff unit and made the task run time, and taking into consideration criteria such as the degree of monthly internal audit Coordination Council recommendation and decision of the Council of Ministers upon the proposal of the Ministry of finance. This monthly payment related to the provisions of the law No. 657 and excluding stamp duty without paying any tax and deduction is taken.
The internal auditor of public administration staff employed in accordance with Act No. 657, referred to the law with this Decree other than payments specified task is taking advantage of their institution personnel compensation, overtime and the like any other payment is taken.
b) 89 of the law on income tax law No. 193 dated 31.12.1960 and the following to the first paragraph of article bent has been added.
10. the decision taken by the Council of Ministers to help the Prime Minister due to natural disasters through real estates or made all of the donation receipt shall audit agaisnt.
c corporate tax Law No. 5422 dated 3.6.1949) duplicate of article 14 (1) has been added to the following numbered paragraphs of bent.
f) by the Council of Ministers decided to help the Prime Minister due to natural disasters through the received receipt against all real estates or made shall audit donations.
d) 31.12.1960 193 dated income tax law No. 67 of the temporary Law;
1 the second paragraph of paragraph (1)) "the same securities and other capital markets tool from the different purchases after the disposal of a portion of them, the first-in, first-out method allows for deductions to be taken into consideration in the determination of the base amount is determined by the cost of buying. The other a securities and capital market intermediary disposal before ingestion, first made after the date of the disposal process is based on deductions will be made through the determined amount. On the same day, within the weighted average method can be used in transactions. Buying and selling processes thereby commissions paid with Bank and insurance transaction tax deductions are taken into account in the determination of the origin ".
2) (1) in paragraph (c), after the dam is about to arrive the following (d) has been added, which takes place in the sixth paragraph of "full pages to the taxpayer and the taxpayer two years" to complete the phrase ", İstanbul Stock Exchange traded and over a year by the end of this paragraph," Full "form modified and to taxpayers, İstanbul Stock Exchange traded and held for more than a year of shares to revenues generated from the disposal Income tax Act, the provisions of article Duplicated 80. "; by the end of the paragraph is, with regard to the implementation of this article, "bank or brokerage firms (processing side) located in or within the scope of the assessment information and documents delivered in charge. Due to missing information, declared missing or incorrect parts makes the notification to necessary assessment. "was added to the paragraph.
d their securities or other capital market) Brokerage tools borrowed from the income from operations, 3) (4) clause "interbank deposits with brokerage stock market money market interest rates carried out their own money to spent, excluding the second paragraph of article 75 (7), (12) and (14) are written in paragraphs numbered securities capital revenues paying 15% of tax tevkifatı. Deductions made under this paragraph the amounts specified in article 98 and 119 are declared and paid in time. Through this revenues article or corporate tax Act 94 24 deductions are made within the scope of article also. "has been changed.
4) (9) the "Treasury interest" joke "Treasury Bills" have been removed inside parentheses in paragraph modified and provision.
5) (10) numbered paragraphs have been removed inside parentheses in the provision.

6) (10)-numbered to come after "paragraph 11), including the narrow taxpayer under this article tevkifata with regard to the individual statement and held annual subject or not to the specified securities and other capital market instruments arising from the disposal as of the annual declaration of the calendar year for earnings. Declared income from securities of the same type for all of the damage that occurred during the year can be deducted. Declared income is calculated over 15% tax. Calculated tax shall be deducted from the taxes withheld during the year, the amount that cannot be deducted in the framework of the General provisions and will be refunded. So far, the offset cannot be transferred to subsequent damages that cannot be calendar year "clause and paragraph numbers added to third parties.
7) (11) numbered paragraphs in the "Turkey" phrase "banks operating in Turkey with the banks operating in Turkey has been replaced in the form of Central Bank of the Republic".
8) (13) subsection number "Turkey in futures and options markets in 2006, gains derived from the process to the deductions specified in subsection (1) applies to zero rate. The narrow taxpayer organizations full and (Turkey's Permanent Representative at the workplace or in operation through others) search in 2006 in their futures and options contract in respect of the gains arising from the provisions of this article. So far, banks and similar financial institutions or permanent establishment in Turkey for the delegate does not have active through the requirement shall not be required. "have been changed.
9) (14) after following almost a joke number (15) was added to the paragraph number and paragraph numbers have been changed accordingly.
15) corporate tax in article 2 of the law No. 5281 before repeal (2) in paragraph number, according to the capital market Act as a mutual fund, which was established through the narrow addolunmuş mükellefiyete investment funds tax it accurately reflects the history for this status to be;
a) accurately reflects the date issued securities (except for shares) to be limited until this whole redemption of securities, b) accurately reflects the history of the portfolio is to found in the stocks of securities of the portfolio after this date until first output, continues.
10) (17) clause has been changed as follows.
the implementation of the provisions of this clause 17) principles and modes identify taxable transaction tax is paid to the party or an agent of the Ministry of finance is authorized to hold responsible.
e) Presidency of revenue administration no. 5345 5.5.2005 within the framework of the law on the Organization and duties 9 to the end of the article "these tasks as of tax types or taxpayer groups is conducted by three separate Department." the second paragraph of article 23, with a paragraph to the end of the "Minister's authority, this article without the tax treatment depending on the limit in terms of necessary will be connected to taxpayers in tax administration department or the IRS to determine the Presidency and this depending on the apartment to determine jurisdiction on rebuild You can also use the form "has been added to the sentence.
ITEM 15. -The special organization law, strategy development, strategy development and strategic development and Financial Services Department of the services are met Headquarters units for regulation in the second paragraph until the specified tasks to carry out other tasks provided by law;
a) Prime Minister and ministries (Ministry of national defence) was established under the chairmanship of the development strategy.
b) Attached (1) located in the center of public administration no. ruler teşkilâtlarında strategy development Department, attached (2) located in the center of public administration no. ruler teşkilâtlarında was established in the head office.
c) Universities with high technology Institute was established in the Department of development strategy.
Following Public Financial Management Law No. 5018 with tasks and control as specified in the first paragraph of article 60 of the law on tasks in public administration strategy development Presidencies, strategy development and strategic development and financial services Departments related to the service shall be performed by the met Office are: a) the national development strategy and policies, within the framework of the annual program and Government program administration to determine the medium-and long-term strategy and policy to do the necessary work to create the goals.
b) Administration task in topics in the this scope, performance and quality criteria will be given to develop and fulfill other tasks.
c development of the Ministry of public management and service and performance) information and collect, analyze data, interpret.
d) Administration task in the field of external factors that affect matters, services, premises and the effectiveness of the services capacity research, to analyze the level of satisfaction and general research.
e) management information system in relation to the services.
f the secretariat services strategy development Board installed) Guess.
g) will be given by the administrator and/or do other tasks in the parent.
the first paragraph of article 60 of the law No. 5018 in the given financial services unit tasks, local administration provisions contained in the relevant legislation will be established within the framework of the units by fulfilled. This article that are not mentioned in services that are involved in the administration of carrying out financial services units in the existing structure by.
Article 16. -Attached (1) head of strategy development cadres listed were (A) section 190 positions established Decree No.190 which has attached to the Prime Minister and ministries of the ruler (I) (except for the ministries of Justice and National Defence) Central teşkilâtlarına that belong to the related section, (B) the staff in the section of the aforementioned Decree (II) Justice Department of the Central ruler No. teşkilâtına has been added to the respective section. See the section on the same list (A) head of Department was established under the chairmanship of the Prime Minister's Office and strategic development ministries rosters four pieces (1 piece for the Justice Department) was established to be allocated 190 Decree No.190 which has been added to the relevant section of the attached ruler.
Attached (2) head of strategy development listed no. squads attached (1) ruler to be allocated to specified in public administration was established 190 Decree No.190 which has attached the relevant section has been added to the ruler.
Attached (3) numbered was established 190 positions listed in the Decree No.190 which has attached, has been added to the relevant departments of higher educational institutions of the ruler.
Attached (4) listed in the table attached (2) positions specified to be allocated to public administration was established 190 Decree No.190 which has attached the relevant section has been added to the ruler.
Attached (5) was established 190 positions listed in the Decree No.190 which has attached to the Presidency of the revenue administration of the ruler (I) belong to the related section has been added.
General public administrations and private under budget-budget 190 of the Decree No.190 which has run through the financial services unit of the General Services Administration for use in the third grade class from 800 PCs Financial Services expert, eighth grade 400 units have been established Financial Services Assistant specialist staff. This lineup change the degrees in this administration of the Ministry of finance to allocate to those seen appropriate upon the proposal of the Council of Ministers is authorized.
General public administration, special budget under budget authorities and social security institutions, through the Decree No.190 which has 190 general administration services for those with a fourth-grade class from 1200 PCs internal auditor staff have been established. This lineup change degrees in making administration deemed appropriate to allocate to the internal audit of the Coordination Committee of the decision and the Council of Ministers is authorized upon the proposal of the Ministry of finance.
According to the provisions of paragraph six and seventh positions allocated to handle 190 Decree No.190 which has attached the relevant section has been added on the ruler.
Local administrations internal auditor internal audit Coordination Committee's decision and the staff of the Ministry of the Interior is established by the decision of the Council of Ministers upon the proposal. This established the local administration about the positions shall be included in the squad for the norm.
190 Decree No.190 which has the head of the Ministry of Finance of the ruler attached to the Department of finance, head of the Department of Budget and Budget Department Vice squads.
Article 17. -Princeton University with the following provisions of laws and other laws in the teşkilâtlanmaya contained in research planning and coordination services Council presidencies, the establishment of the branch offices of the circle presidencies and their duties provisions repealed:

1 4.6.1937 of the Police Act, no. 3201) 55, the sixth paragraph of article "in research planning and Coordination Department".
2) 2.9.1971 dated 1479 numbered tradesmen and artisans and other independent Employees social insurance institution in the second paragraph of article 3 of the law (b) located in "research planning and coordination Directorate".
3) of the Ministry of Finance No. 178 dated 13.12.1983 and the Decree on the Organization and duties of article 19 (c) and article 22.
4) Department of public works and settlement, dated and numbered 13.12.1983 180 the Decree on the Organization and duties of article 13 (c) with the 16th amendment.
Ministry of health, the No. 5) dated and 13.12.1983 181 the Decree on the Organization and duties of article 18 (b) and article 20.
the Justice Department's no. 6) dated 29.3.1984 and 2992 the Decree on the Organization and duties accomplished by the adoption of the law on 14 (b) of article with the 16th amendment.
Press Release No. 231 dated 8.6.1984 7) and the Decree on the Organization and duties of the Directorate General, 11 (b) of article 13 article.
8) 26.9.1984 within the framework of the General Directorate of land registry and cadastre No. 3045 establishment and duties the Decree Law on Adoption by changing the article 15 (c) and article 18.
9) dated 27.9.1984 and the first paragraph of article 12, Law No. 3046 (b) and the third sub paragraph (c), subparagraph (k) of article 16, and article 24.
10) 8.1.1985 Ministry of industry and Trade No. 3143 and dated organization and duties Act, article 17, subparagraph (b) of article 19 with.
11) dated and numbered 3146 9.1.1985 Ministry of labour and social security law on the Organization and duties of article 13 (c) with the 16th amendment.
the Ministry of the Interior dated 14.2.1985 and numbered 12) 3152 organization and duties Act (b) of article 14 with the 16th amendment.
13) 19.2.1985 Department of energy and of course no. 3154 dated Resources, article 12 of the law on the Organization and duties (b) article 14.
14) 26.2.1985, dated and numbered organization and Tasks of the Directorate General of Agriculture Reform 3155 Law article 11, subparagraph (b) of article 13.
15) 31.10.1985 dated 3234 numbered General Directorate of forestry by modifying the Decree on the Organization and duties of the adoption law on article 15, subparagraph (b) of article 17, with.
3289 dated and numbered 21.5.1986 16) youth and Sports General Directorate of organization and duties in the second paragraph of article 4 of the law "Advisory and control units" section (c).
the Ministry of Transport No. 17) 9.4.1987 within the framework of the law on the Organization and duties 3348 16th clause (b) with article 18.
18) 4.4.1988, dated and numbered 320 National Lottery organization and Tasks of the Directorate-General for the Decree on the 16th item (c) with the 19th amendment.
19) of the Ministry of agriculture and Rural Affairs No. 441 dated 7.8.1991 Organization and duties of the Decree 14 of article (b) with the 16th amendment.
20) of the Ministry of national education no. 3797 30.4.1992 within the framework of the law on the Organization and duties Article 26, subparagraph (b) of article 28.
the Undersecretariat of Customs Law No. 21) and dated 2.7.1993 485 Decree on the Organization and duties of (b) of article 11 and article 13.
the Undersecretariat of Maritime Affairs No. 22) and dated 10.8.1993 491 the Decree on the Organization and duties of the (b) of article 10, with the additional 7 article.
23) Law No. 4046 dated 24.11.1994 Customization Applications section 5 contained in subparagraph (b) of the "research planning and coordination Directorate," the phrase.
24) and dated to the Ministry of culture and tourism No. 4848 16.4.2003 special organization and functions of the law on article 17 (b) of article 19 with.
No. 25) within the framework of the Ministry of environment and forests 1.5.2003 4856 About article 17 of the law on the Organization and duties of (b) with the 19th amendment.
26) dated and numbered 5000 6.11.2003 Turkish Patent Institute, article 20 of the law on the Organization and duties (a) article 21.
the Police Act, no. 3201 "in article 13, police Chief Police Chief of APK expert" phrases "Centers", located in article 55 "Safety Manager APK Specialists" "Center Seat which used to be", "the Chief of police shall be composed of the" Central "phrase" APK Professional Safety, Decree Law No. 190 is included in the Security General Directorate of Safety Services located In the rulers belong to "APK Specialist" and other legislation "Chief Commissioner" phrases "APK Expert Center" as amended; the date of entry into force of this article, including Safety Services Specialist staff in the APK, Class any processing, without the need for Central Police Chief to the staff assigned to them. the civil servants Law No. 657 43 subsection (B) of the third paragraph of article with a specified staff appointed as police Chief of staff Headquarters applied provisions they assigned as that is applied.
Special organization law in research planning and Coordination Council presidencies, research planning and coordination with Research planning and Coordination Directorate Department of Presidencies for the units teşkilâtlarından.
as of 1.1.2006; According to the provisions mentioned above belong to the Research Planning and coordination unit that was removed from the Board Chairman, Vice Chairman of planning and coordinating Research, research planning and coordination, Vice President, Vice President, Research planning and Coordination Department, head of Department and Director of Research Planning and coordination branch of the squads have been canceled. They found in this lineup have been revoked, until 31.12.2006, vested interests shall be taken into account monthly rankings they are assigned another staff in public administration. These are as old as a new staff appointment – belong to the staff of the month, additional indicators, and other financial compensation, and raise all sorts of rights and continue to receive during this time can be assigned other jobs. They can see the latest month old staff because they were depending on the month, additional indicators, contract fees, bonuses, and other compensation, and raise all sorts of financial rights (excluding overtime fee) total net amount, monthly new cadres, they are assigned to additional indicators, raise and all kinds of compensation, contract fees, bonuses and other financial rights (excluding overtime fee) is more than the total net amount, the difference amount through the interruption of any tax and tutulmaksızın and doesn't return until the institutions notice as long as it is also as compensation are paid. That volume, along with other personnel on duty in the lineup in its administration until needed 14.1.2006 units are handed over. This article is from the date of entry into force of the new staff assignments are made to APK Expert, vacancy for any reason, without the need for any processing this lineup has been canceled.
Apart from the tasks enumerated in the Act No. 3046, removed from the research planning and Coordination Council presidencies and research planning and coordination has been granted by law to an apartment presidential tasks until a new regulation in the law Facing the Agency and/or with the approval of the Executive will be determined by volumes.
PROVISIONAL ARTICLE 1. Established by this law is established under the strategy development – Department of two of the squad (different departments in the Ministry of the Interior and justice) with strategy development Department to the staff (except for the General Directorate of security), head of the Department of Budget and Budget Department Vice Squad among the staff in the administrations by assigned as of 1.1.2006. Head of the Department of budget and Budget Department Vice Squad are included in this law attached (2) the Principal positions established no. ruler also can be assigned.
Office of the above mentioned ways assignment cannot be heads of Department budget and Budget Vice Ministry of finance staff assignment and task in the promotion, as determined by the regulation of the same service can be predicted based on group status is assigned until 31.12.2006 in accordance with staff. These can be assigned other jobs at this time.
Head of finance, head of the Department of Budget and Budget Department Vice squads, accurately reflects the date the task they do belong to the 2005 budget of the public administration, accounting, and other business and operations is also responsible for sonuçlandırmakla until 1.3.2006.

Head of the Department of the Presidential Office budget in Budget and Budget Department Vice Squad personnel at the Ministry of finance in other non-personnel, along with their staff as of 1.1.2006, without the need for another process, which they are handed over to the defterdarlığına of the province. But these are still in their lineup until 31.12.2006 as long as it is in the eyes of their public administration Strategy Development task or strategy development under the Mission continue to Circle. As a result of these examinations will be assigned to the Financial Services Specialist teams are still with the task of their administrations and seek in this case will be assigned to the staff of the administration of the Ministry of finance for the consent shall not be required.
According to the above provisions until 31.12.2006, the Ministry of finance and other staff assigned to the staff of the public administration to the staff, you can see the latest months old depending on their monthly raise and all kinds of additional indicators, financial compensation and other rights (excluding overtime fee) total net amount, monthly new cadres, raise all sorts of additional indicators, and compensation, contract fees, bonuses and other financial rights (excluding overtime fee) total is more than the amount of the difference in net amount any tax and disrupted through the tutulmaksızın and the difference in their assigned institutions until as long as it is also paid as compensation.
They found in the head of the finance staff cadres removed until 31.12.2006 vested interests from the date of the Ministry of Finance with monthly degree be taken into account is assigned to another staff. These are as old as a new staff appointment – belong to the staff of the month, additional indicators, and other financial compensation, and raise all sorts of rights and continue to receive during this time can be assigned other jobs. They can see the latest month old staff because they were depending on the month, additional indicators, and other financial compensation, and raise all kinds of rights (excluding overtime fee) total net amount, monthly new cadres, they are assigned to additional indicators, financial compensation and other kinds of hike and rights (excluding overtime fee) is more than the total net amount, the difference amount through the interruption of any tax and tutulmaksızın and doesn't return until the institutions notice as long as it is also paid as compensation.
Finance and budget Department of the Presidency of the President of Dasa, machinery-equipment and software, all kinds of records and documents as of 1.1.2006, the task will be determined by the Ministry of Finance with public administration within the framework of principles and procedures are handed over.
The number of the internal auditor and set on public administrations, until 31.12.2006, the internal auditor staff allocated a maximum of up to half the number of the assignment. Other public administrations until 31.12.2006 the internal auditor positions cannot be assigned. Undersecretariat of State planning organization with the Middle East Technical University are not subjected to this limitation.
The date of entry into force of this article, the Ministry of finance, budget and financial control with the General Directorates of the national real estate Commissioner staff at least a four-year high in the educated ones, an expert on the State budget and State goods expert, respectively to the staff without any processing are considered to have been assigned. Their head office in the service of the State budget and State of the past times, Goods Uzmanlıklarında history and takes advantage of the same financial rights.
the Ministry of Finance as of Budget and financial 2.1.2006 control General Directorate General administration services are included in the class in the squad, the Deputy State Budget Experts to participate in the entrance exam of carrying the necessary education requirement, including a one-off until 30.6.2006 will be made and will be determined by the Ministry of Finance principles and principles of written and oral exams are the most successful in more than 30; Office of the Vice President and budget Chief in a year on the staff, while others will be held at the end of the three year State budget Expertise proficiency exam are entitled to and successful in this exam are assigned to State Budget Expert staff.
A minimum of four years of higher education degree in higher education institutions who statistics, the Ministry of Finance in the Budget and financial control 2.1.2006 General Directorate civil servants staff the staff in at least three years of service and positive ID fields, without the need for another process, as of 15.1.2006 statistician are considered to have been assigned to the squad.
The date of entry into force of this article, the Ministry of finance, General Directorate of public accounts teşkilâtında Branch Manager, accounting manager, Malmüdürü, Director of Accounting and accounting Supervisor staff and served as the State Accounting Expert to participate in the entrance exam required educational requirement until 30.6.2006, carries a one-time principles and procedures will be made and will be determined by the Ministry of Finance who are successful in the written and oral exams up to 60 people assigned to the staff of the State Accounting Specialist. Branch Manager in this way State of the Accounting staff of Expert staff of staff assigned to the titles, the assignment of Public Accounting Expert. General Directorate of public accounts has been allocated the number of staff are the title of the Commissioner except as of 30.6.2006 8 has been cancelled, and this number has been allocated to the General Directorate of public accounts the Branch directors of the equivalent is assigned before the date referred to other staff.
The date of entry into force of this article, the General Directorate of the Ministry of finance general administration of Central teşkilâtında national real estate services are included in the class lineup served as State and to participate in the entrance exam required Goods Specialist education requirements until 30.6.2006, carries a one-time principles and procedures will be made and will be determined by the Ministry of Finance who are successful in the written and oral exams up to 30 people; they found the Chief and professional staff in a year, while others will be held at the end of the three year State Goods Expertise proficiency exam are entitled to and successful in this exam are assigned to the staff of State goods expert.
Decree No. 190 by the Ministry of Finance of the attachment section, ruler and General Directorate of budget and financial control have been allocated number of the branch Director staff titles outside the State budget 5 specialist, General Directorate of the national real estate have been allocated to the branch manager staff other than the number of State titles 8 goods expert.
TRANSITIONAL ARTICLE 2. -According to the sixth paragraph of article 16, be established will be allocated to Financial institutions services expert entitled to exceed half the squad have been released;
a) Strategy Development or strategy development Department established administrations, 1) research planning and Coordination Committee, presided over the administrative and Financial Affairs in the Presidency, 2), 3) research planning and Coordination Office of the Presidency, 4) strategy development Apartment the administrative and Financial Affairs in the Presidency, 5) branch offices, 6) Saymanlıklarında, b) of subsection 1 of section Temporary fourth transferred to budget and financial Control, including General Directorate of personnel, and the General Directorate of public accounts General administration services, included in the class as of the date of the exam in the squad actually found a total of at least three years service and Financial Services Expert to participate in the entrance exam required learning Assistant terms on holders, 30.5.2006, until a one-time President of the student selection and placement Center, or by the Ministry of finance, Ministry of national education measurement and evaluation Center will be made according to the result of placing the written exams and Financial Services expert assigned to the staff.
Exam exam exam topics with the creation of the Commission, and to place the principles and procedures are determined by the Ministry of finance.
TRANSITIONAL ARTICLE 3. -Often used in public administration under budget accounting automation system (say2000i) the Ministry of finance are also used in special budget administrations deemed appropriate. The use of the operating system installation, and principles and procedures are determined by the Ministry of finance.
Various laws and decree made references to the title of Treasurer in the accounting authority is deemed to have been made.
2005 Financial Year budget bill with the final accounts for the 2005 Financial Year annexed budget administrations budget bill, final accounts for 26.5.1927 Muhasebei Umumiye Law numbered 1050 dated prepared.
Relevant legislation necessary in Regulation annexed budget administrations, until references to legislation, annexed budget administration, while law No. 5018 received special budget administrations scope in terms of the public administration, be deemed to have been made of this administrations according to interest. In the implementation of this paragraph that may arise and, if necessary, to resolve concerns is authorized the Minister of finance to do the editing.
Article 18. -This Act;

Article 9 and 12 a); (a) of article 10, paragraph (19), (20), (23) and (24) bent; paragraph (c) of article 13 (1) I, (d) paragraph (2) in subparagraph (e), paragraph (2), clause (f) with me; 2 of article (a) and (e) jokes; the provisions of the last paragraph of article 16, outside; 1st temporary and provisional article 2 the date of promulgation, b) of article 14 (b) and (c) with effect from the date of publication of the paragraphs 26.12.2004, c) paragraph (e) of article 13 (1) I released on subsequent aybaşında, d) the last paragraph of article 16, the Finance Chairman for the head of the Department of Budget and staff the Department Budget, 1.3.2006 Vice squads to 31.12.2006, e) section 5 modified the article in article 49 5018 with fifth and sixth paragraphs posted on 1.1.2007 , f) other provisions 1.1.2006, comes into force.
Article 19.-the provisions of this law, the Council of Ministers.










(1) the ESTABLISHED LIST of LINEUPS (A) SECTION NUMBER of the head of the CLASS TITLE STAFF DEGREE head of strategy development ACT 1 13 1 54 1 1 head of strategy development ACT MİAH MİAH, head of 1 3 (B) the TITLE of the SECTION NUMBER of the head of head of strategy development STAFF DEGREE 1 1 1 3 (2) the ESTABLISHED LIST of K ADROLAR CLASS TITLE NUMBER of the head of strategy development ACT 1 23 DEGREE STAFF EHS strategy development Department 1 1 (3) NUMBERED LIST NUMBER of the ESTABLISHED DEGREE of STAFF strategy development ACT TITLE LINEUPS CLASS head of Department 1 53 (4) NUMBER of the ESTABLISHED LIST of STAFF of the DEGREE TITLE 1 12 CLASS ACT Manager LINEUPS (5) NUMBERED LIST INSTITUTION: REVENUE ADMINISTRATION, the GUAM : NUMBER of the ESTABLISHED DEGREE of the CENTRAL STAFF of the revenue administration ACT CLASS TITLE LINEUPS head of Department 1 2 (1) of ACT NO. RULER 1) higher education Board 2) Ataturk culture, language and history High Agency 3) Undersecretariat for defence industries Undersecretariat of State Planning Organization (SPO) 4) 5) Treasury Undersecretariat of Customs Undersecretariat of foreign trade 6) 7) 8) Undersecretariat for maritime 9) the Secretariat General for EU Affairs 10) Department of religious affairs 11) Privatization Administration 12) Security General Directorate 13) the General Directorate of foundations 14) General Directorate of State hydraulic works
15) General Directorate of highways 16) General Directorate of land registry and cadastre General Directorate 18 17) forest), General Directorate of Press and information 19) General Directorate of youth and Sport General Directorate of border and Coast Health 20) 21) the State Meteorological Service 22) higher education credit and hostels institution 23) General Directorate of mineral research and exploration 24) State personnel Department (2) NUMBERED RULER 1) Disability Administration 2, Turkey) is a Turkish International cooperation and development agency headed by Turkey's Atomic Energy Agency, 3) 4) Turkish Patent Institute of Public Administration Institute for Turkey and the Middle East, headed by 5) 6) General Directorate of social assistance and solidarity 7) General Directorate of petroleum Affairs General Directorate of Agricultural Reform 8) 9) General Directorate of electrical power Study Administration 10) General Directorate of State theaters 11) State Opera and Ballet General Directorate 12) student selection and placement Center