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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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