BİDAYETEN ZİMMETTARLIKTAN KUSURLU SORUMLULUĞA HESAP YARGISI

Anayasa’da belirlenen çerçevedeki kamu idarelerinin TBMM adına denetlenmesi görevi Sayıştaya verilmiştir. Bu kuruluşlardaki sorumluların hesap ve işlemlerinin kesin hükme bağlanması görevi de Anayasa tarafından Sayıştaya verilen yargısal bir görevdir. Sayıştay bu görevini, 832 sayılı Sayıştay Kanunu ile 1050 sayılı Muhasebeyi Umumiye Kanunu ve bu Kanun’un yerini alan 10.12.2003 tarih ve 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu döneminde yerine getirmiştir. Tüm bu dönemlerde düzenlenen denetim raporlarının ilk maddesi sorumluların hesap verme sorumluluğunu ele almış ve ilamın ilk maddesi ile konu hükme bağlanmıştır. Ancak 03.12.2010 tarih ve 6085 sayılı Sayıştay Kanunu’nun yürürlüğe girmesinden sonra hesabın Sayıştayca hükme bağlanması konusunda aksaklıklar yaşanmaktadır

Anahtar Kelimeler:

Sayıştay, Hesap yargısı, Hesap verme sorumluluğu, Kusursuz sorumluluk, Kusurlu sorumluluk.

THE TRIAL OF ACCOUNTS FROM STRICT LIABILITY TO FAULT LIABILITY

The duty of auditing the public administrations in the framework of the Constitution on behalf of the Turkish Grand National Assembly was given to the Turkish Court of Accounts. The duty of taking final decisions on the accounts and acts of the responsible officials in the public administrations is also a judicial duty given to the Court by the Constitution. The Court of Accounts has fulfilled these duties in the period of the Law No. 832 on the Court of Accounts as well as the Law No. 1050 on Public Accounts and the Law on Public Financial Management and Control No. 5018 dated 10.12.2003, which replaced the former. The first part of the audit reports prepared during these periods covered the accountability of the responsible officials, and the subject matter was adjudicated with the first article of the writ. However, after the TCA Law No. 6085 dated 03.12.2010 entered into force, there have been some problems in taking final decisions on the accounts by the Turkish Court of Accounts.

Keywords:

Turkish Court of Accounts, Trial of account, Accountability, Strict liability, Fault liability,

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