Audit
Sayıştay
Sayıştay
72/100
Summary
The Sayıştay (Court of Accounts of Turkey) is the supreme audit institution established under Art. 160 of the Turkish Constitution and Law 6085 of 3 December 2010 (Resmî Gazete 19.12.2010/27790). Its President and members are appointed by the Grand National Assembly (TBMM) for 7-year terms. The Sayıştay functions as both an audit body and an administrative court for public accounts. EU candidate country; INTOSAI/EUROSAI member.
Independence Scorecard
72/100
Moderate
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 7 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Sayıştay Kanunu
- Citation
- Kanun No. 6085, Kabul Tarihi: 03.12.2010, Resmî Gazete: 19.12.2010 / 27790
- Full text
- Agency website →
Jurisdiction scope
Audit of revenues and expenditures and property of government and public institutions on behalf of the Grand National Assembly; conducts financial, compliance, and performance audits; acts as an administrative court for public accounts.