Sayıştayın Anayasal Konumu ve Yargı Fonksiyonu

Abstract

The Turkish juidicial system is splitted into six categories: Constitutional judgement, administrative judgement, juidicial judgement, law of conflicts, judgement of elections and the judgement of accounts. Law of account is constituted by Turkish Court of Accounts, which is responsible to give the final judgement about the cases where public loss occur due to the accounts and the transactions of those responsible. The Turkish Court of Accounts performs it’s juidicial fınction acting as a court of accounts. However, the institution has an auditing function as well. According to the Constitutional Act, Turkish Court of Accounts is a supreme audit institution which perform audits on behalf of the Grand National Assembly of Turkey (TBMM) and also is a juidical body which gives ginal judgements about the accounts and the transactions of those responsible. Turkish Court of Accounts has become a one of a kind institution (sui generis) due to the fact that audit and jurisdiction funtions have come together.

Judging by the Court of Auditors resulted in the adoption of judicial procedures that are specific to the Court. This attribute distinguishes him from other jurisdictions and courts.Because of that,it’s judicial functions and legal natüre as a court has been arguable since the day its foundation in 1862. These debates, which started in the process of making the constitution in the Grand National Assembly of Turkey, gradually shifted to a war of authority between the Turkish Council of State and the Turkish Court of Accounts and moved to the Constitutional Court. The Constitutional Court has made contradictory decisions regarding the constitutional position of the Turkish Court of Accounts and the nature of the final provisions at various periods. In recent years, the debate over whether the Constitutional Court and the European Court of Human Rights should accept the Turkish Court of Accounts as a judicial body has put an end to this debate.

There are not enough studies at the national level in order that the Turkish Court of Accounts be a jurisdiction body while there are a lot of academic studies on the subject of being a supervisory body. For this reason, not only a supervisory body but also the judicial organ, Turkish Court of Accounts, has been included in the audit function, and only the necessary examination has been made on the judicial function.