Anadolu Agency is kept outside most of the public audit statutes; its audit is governed by a separate directive.
Basis and Purpose
Art. 3 of the Directive gives the basis: it was prepared on the basis of Art. 14 of Presidential Decree No. 14 on the Organisation of the Directorate of Communications.
Art. 1 sets the purpose: to determine the matters relating to the audit of Anadolu Agency and to the procedures and principles of the auditors' work.
A Wide Scope
Art. 2: the Directive covers the audit of every kind of administration, organisation, establishment, union, enterprise and company attached to Anadolu Agency or established by it, or in which the Agency is a direct or indirect partner.
The Definition of the Audit
Art. 4 defines the audit as: determining and evaluating whether the activity, budget, organisation and human resources management of Anadolu Agency are used in a manner conforming to the rules laid down by the relevant legislation and in an effective, economical and efficient way, by way of inspection, examination and, where necessary, investigation.
| Field of audit | Method | Measure |
|---|---|---|
| Activity | Inspection | Conformity |
| Budget | Examination | Effectiveness |
| Organisation | Investigation where necessary | Economy |
| Human resources management | - | Efficiency |
Frequency: At Least Once a Year
Art. 5: Anadolu Agency is audited by the Directorate at least once a year. The Directorate has the power to audit the Agency's activity, budget, organisation and human resources management.
The Independence of the Auditors
Art. 6: the President may assign as many personnel as necessary as auditors for the audit of the Agency; personnel within the Directorate may be assigned to assist the auditor as needed.
The Auditors' Duties and Powers
Art. 7 lists the auditors' powers. Those that stand out:
- On assignment, to carry out an audit by requesting information and documents relating to every activity and transaction of the Agency, and to transmit the reports or writings they prepare to the Directorate
- Where they learn during the audit process of unlawfulness relating to a matter outside their assignment, to notify the Directorate urgently so that the matter can be dealt with without delay, in accordance with the investigation procedure to which they are subject
Why a Separate Audit Regime?
Additional Art. 1 of Law No. 57 provides that a series of instruments, including Court of Accounts Law No. 6085 and Law No. 3346 (the parliamentary audit of state enterprises and funds), do not apply to the Agency. That gap is filled by the Directorate of Communications' audit power based on Presidential Decree No. 14.
Its Connection with the Status
The audit regime is a consequence of the Agency's dual character: an organisation whose property counts as State property and whose staff are treated as officials under the Penal Code has been kept outside the public personnel and procurement regimes. We cover it in the legal status guide and the Law No. 57 guide.
Summary
- Anadolu Agency is audited by the Directorate of Communications at least once a year under a directive based on Art. 14 of Presidential Decree No. 14.
- The audit covers activity, budget, organisation and human resources management, and extends to organisations in which the Agency is a direct or indirect partner.
- The auditors are directly attached to the President and no other authority may instruct them.