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Manual On Good Administration Principles



               - To establish public accounts in line with a standard accounting system
               and an accounting order in accordance with generally accepted accounting
               principles
               Furthermore, as per the above-mentioned Law, public administrations are
               responsible for making necessary arrangements and taking measures to
               ensure the fiscal transparency.







                                       Case Studies


               Case 1: In the Decision of the Ombudsman Institution dated 21/02/2019 on
               the application no. 2018/10841; it was stated that the applicant requested
               the removal of the annotation “Pavement and Sewage Debt” affixed to the
               records dated 04/05/1971 roll no. 184.
               At the end of the investigation carried by the Institution it was identified
               that, following the justification of “no documents were found relating to
               the payment”, the administrative action of demanding a receivable dating
               back to 47 years contradicted the principles of “certainty” and “security
               of Law” which are the principles of a State governed by the rule of law; in
               addition, it contradicted the principles of transparency and duty to state
               the grounds of decisions as well, since the documents which were subject
               to the dispute were not eligible for examination.

               Accordingly, it was decided to give recommendation to the administration
               in question to launch actions after conducting the necessary examinations
               for the issue subject to the application.
               Case 2: In the Decision dated 04/12/2015 of the Ombudsman Institution on
               the application no. 2015/3576, it was stated that the applicant requested the
               annulation of the action regarding business operator selection proceeding
               for the canteen in the dormitory and reinstatement of his rights.
               As a result of the examination, the administration was identified not to have
               acted in line with the principles of “transparency”, “accountability”, “duty
               to state the grounds of decisions” as well as the principle of “indication of
               appeal possibilities and time limits”. In conclusion, as it was identified that
               the administration did not use its discretionary power for the public benefit
               as duly required by the nature of public services by stating the grounds, the
               administration in question was recommended to withdraw the proceeding
               in question and take a new action in this regard.




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