56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

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

Source: Article 3§e, 21§2-b, 55§2, The Establishment of the Constitutional Court and Its Trial Procedures, 2011 (Law No. 6216).

Source: Article 74§1, Law on Political Parties, 1983 (as amended in 1999, Law No. 2820).

Source: Article 14§6 and 7, Law on Presidential Election, 2012 (Law No. 6271).

Source: Circular of the Supreme Board of Elections, (2018, “Cumhurbaşkanı Seçiminde Cumhurbaşkanı Adaylarına Yapılacak Yardım ve Bağışlar İle Adayların Mal Bildirimine İlişkin Usul ve Esasları Gösterir Genelge”, No. 201).

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 examine presidential candidates’ campaign accounts.

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

The Court’s and Board’s examination do not include criminal investigations. The Court and the Board impose to register unlawful incomes and expenditures to the State’s Treasury through the Accounting Office of the State Treasury and criminal investigations (public prosecution) are conducted by the office of public prosecutor or the Office of Chief Public Prosecutor of the Republic for the Court of Cassation in accordance with the relevant provisions of the Law No. 298 (Article 173 and 174) and other legislation. According to the provisions of the Law No. 298, the public prosecutor is authorized to decide on administrative fines (Article 175). Provisions of the Law No. 298 apply to presidential elections, too.

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 Constitutional Court shall conduct the financial audits of political parties. The Constitutional Court shall audit whether the procurement of assets and the revenues and expenditures of political parties are in accordance with the Law.

Source: Article 74§1, Law on Political Parties, 1983 (as amended in 1999, Law No. 2820).

[...]  To conduct financial audits of political parties. [...]

 [...] To check whether or not the political parties' acquisition of goods, their income and expenses are in compliance with the law. [...]

[...] Political parties send to the Constitutional Court Presidency, in accordance with the Law No. 2820, until the end of June, the final account, which has been united and decided, and approved the final accounts of the provincial organization, including the party headquarters and affiliated districts. The court sends the documents sent to it to the Court of Accounts for examination. [...]

Source: Article 3§e, 21§2-b, 55§2, The Establishment of the Constitutional Court and Its Trial Procedures, 2011 (Law No. 6216).

 [...] The Supreme Board of Elections will examine the election accounts within one month and determine if irregularities exist and the prescribed limits have been exceeded.

 The results of the examination conducted by the Supreme Board of Elections are final and shall be announced within one month following the completion of the election. [...]

Source: Article 14§6 and 7, Law on Presidential Election, 2012 (Law No. 6271).

All information and documents related to election accounts, donations, aid and expenditures, and unused vouchers and lists are delivered to the Supreme Board of Elections in ten days after the election results are finalized. The Supreme Board of Elections examines the election accounts, donations and expenditures of the candidates within one month and determines if any, irregularities and whether the prescribed limits are exceeded.

Source: Circular of the Supreme Board of Elections, (2018, “Cumhurbaşkanı Seçiminde Cumhurbaşkanı Adaylarına Yapılacak Yardım ve Bağışlar İle Adayların Mal Bildirimine İlişkin Usul ve Esasları Gösterir Genelge”, No. 201).