The financial management of the Directorate of Communications is established by four directives. The common backbone of all of them is Public Financial Management and Control Law No. 5018.
Four Directives, Four Bases
| Directive | Basis |
|---|---|
| The Internal Audit Directive | Art. 13 of the Regulation on the Working Procedures and Principles of Internal Auditors (Official Gazette 12/7/2006-26226) |
| The Internal Control System Directive | Arts. 55, 56 and 57 of Law No. 5018; the Procedures and Principles on Internal Control and Preliminary Financial Control (Official Gazette 31/12/2005-26040, 3rd repeated); the Communiqué on Public Internal Control Standards (Official Gazette 26/12/2007-26738) |
| The Budget and Performance Directive | Art. 15 of Law No. 5436, Art. 60 of Law No. 5018 and Art. 9/1-a of the Regulation on the Working Procedures and Principles of Strategy Development Units (Council of Ministers Decision 6/1/2006-2006/9972) |
| The Preliminary Financial Control Directive | Arts. 58 and 60 of Law No. 5018 and Art. 24 of the Public Preliminary Financial Control Regulation (Official Gazette 5/3/2025-32832) |
Internal Audit
Art. 5 of the Internal Audit Directive keeps the scope wide: all transactions and activities of all units, including the central and provincial organisation, the Revolving Fund Enterprise Directorate and the overseas organisation, are within the scope of internal audit.
Internal audit is carried out within the scope of risk-based audit plans and programmes, with a systematic, continuous and disciplined approach and in accordance with the audit standards.
The senior manager (the Head of Communications) approves the internal audit plans and programmes prepared by the Directorate and may assign duties outside the programme (Art. 7).
The Basic Principles of Internal Control - Art. 5
- Internal control activities are carried out within the framework of the Directorate's management responsibility.
- In internal control activities and arrangements, risky areas are taken into account as a priority.
- Responsibility for internal control covers all officers taking part in the transaction process.
- Internal control is applied in all transactions, financial and non-financial.
- The internal control system is assessed at least once a year and the measures to be taken are determined.
- In arrangements and applications, principles of good financial management such as compliance with legislation, transparency, accountability, economy, efficiency and effectiveness are taken as a basis.
The distribution of responsibility (Art. 6): the senior manager is responsible, through the Strategy Development Department, for the formation of internal control standards and the establishment of the system, and, through the Internal Audit Unit, for its oversight and audit.
Preliminary Financial Control: Not Binding
If it is nevertheless decided that a transaction for which no favourable opinion was given is to be carried out, a reasoned letter is sent by the spending authority to the Department and that letter is attached to the payment order document or the transaction file.
Process Control - Art. 6
Process control is carried out in the spending units: each transaction is designed and applied so as to include the control of the preceding transactions. Those taking part in carrying out financial transactions also check the transactions preceding the one they will carry out. For that purpose transaction directives and process flow charts, including the preliminary financial control lists, are prepared and put into force by the spending authority.
Budget and Performance
Art. 5 of the Budget and Performance Directive explains the logic of preparing the performance programme: the process of determining priorities and targets runs from the senior manager towards the spending units, while the process of determining the cost and resource requirement runs from the activities towards the performance target.
Art. 6 gives the timetable: the Department begins work before the Medium Term Programme is published in order to determine the appropriation needs of the spending units; by the end of June the Budget Preparation Guide and the Investment Programme Preparation Guide prepared by the Presidency Strategy and Budget Directorate are published.
Do Not Confuse This with the Audit of Anadolu Agency
The internal audit here is directed at the Directorate's own units. The Directorate's power of audit over Anadolu Agency rests on a separate provision - Art. 14 of Presidential Decree No. 14 - and on a separate directive. We cover the detail in the Anadolu Agency guide.
Summary
The financial management of the Directorate of Communications is established by four directives resting on Law No. 5018. Internal audit covers all units, including the overseas organisation, and is carried out on a risk basis. The internal control system is assessed at least once a year. The result of preliminary financial control, by contrast, is advisory and preventive; it does not bind the spending authority and does not remove their responsibility.