The Turkish Court of Accounts’ audit report on the Directorate General of Civil Aviation (SHGM) revealed notable findings, including that accommodation expenses for SHGM inspectors during temporary assignments were covered by the companies being audited, a practice found to be in violation of the law.
Unlawful Accommodation Expenses
According to the audit, during planned and surprise inspections carried out by SHGM inspectors, accommodation expenses were covered by the audited entities, such as airport operators and airline companies. This practice was based on regulations in SHGM’s 2023 Fee Schedule, which stipulates that transportation and accommodation expenses during inspections are to be covered by the entities being audited.
However, the Court of Accounts emphasized that this practice is contrary to the Travel Allowance Law. The Court stated that accommodation expenses for public officials should be covered by the state, and having these costs paid by the audited companies is illegal.
Lack of Legal Basis
The Court of Accounts pointed out that SHGM did not have a legal basis for this arrangement, stressing that it violates the Travel Allowance Law. The report reiterated that accommodation expenses for inspectors should be paid by the state in compliance with the law. It also reminded that, in accordance with the Ethical Principles for Public Officials, public servants cannot accept benefits such as gifts, scholarships, or free accommodations.
Direct Procurement and Negotiated Contracts Exceed Legal Limits
The audit report also found that SHGM exceeded legal limits for direct procurement and negotiated contracts without obtaining approval from the Public Procurement Authority. It was revealed that SHGM’s expenditures through these methods exceeded 8.4 million TL, a clear violation of public procurement laws. The Court of Accounts warned SHGM to comply with legal limits in future procurement processes.
