55. Which institution(s) receives financial reports from political parties and/or candidates?

Source: Article 69§3, The Constitution of the Republic of Turkey, 1982 (as amended in 1995).

Source: Article 74§2 and 3, Law on Political Parties, 1983 (as amended in 2011, Law No. 2820)

Source: Article 14§6) Law on Presidential Election, 2012 (Law No. 6271).

Source: Gençkaya, Ömer F (2018) “Financing political parties and electoral campaigns in Turkey” in Sayarı, Sabri, Ayan Musil, Pelin and Demirkol, Özhan (eds) Party Politics in Turkey A Comparative Perspective, Routledge, London and New York.

The Constitutional Court is the responsible body for monitoring and investigating information on the financing of political parties and the Supreme Board of Elections is authorized to monitor presidential candidates’ campaign accounts.

Candidates at parliamentary and local elections are not obliged to report their accounts.

Source: Gençkaya, Ömer F (2018) “Financing political parties and electoral campaigns in Turkey” in Sayarı, Sabri, Ayan Musil, Pelin and Demirkol, Özhan (eds) Party Politics in Turkey A Comparative Perspective, Routledge, London and New York.

The auditing of acquisitions, revenue and expenditure of political parties by the Constitutional Court in terms of conformity to law as well as the methods of audit and sanctions to be applied in case of inconformity to law shall be indicated in law. The Constitutional Court shall be assisted by the Court of Accounts in performing its task of auditing. The judgments rendered by the Constitutional Court because of the auditing shall be final.

Source: Article 69§3, The Constitution of the Republic of Turkey, 1982 (as amended in 1995).

[...] The chairmen of political parties shall be obliged to submit, by the end of June, an approved copy of both the joint final account, about which a final decision has been passed, and the final accounts of the headquarters and the provincial organizations also covering the connected districts, to the Constitutional Court, as well as to the Office of the Chief Public Prosecutor of the Republic for the Court of Cassation for information purposes. [...]

Source: Article 74§2, Law on Political Parties, 1983 (as amended in 2011, Law No. 2820).

[...] Election accounts and information and documents related to donations, aids and expenditures shall be submitted to the Supreme Board of Elections within ten days following the finalization of the election results. [...]

Source: Article 14§6) Law on Presidential Election, 2012 (Law No. 6271).