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Manual On Good Administration Principles

Legal Basis

With Article 1 titled “Purpose” of Public Financial Management and Control
Law No. 5018 stipulating that one of the purposes of the Law is to regulate
structure and functioning of the public financial management, preparation
and implementation of the public budgets, accounting and reporting of all
financial transactions, and financial control in order to ensure accountability,
transparency and the effective, economic and efficient collection and
utilisation of public resources and Article 8 titled “Accountability” of the
Law laying down that those who are assigned duties and vested with
authorities for the acquisition and utilization of public resources of any
kind are accountable vis-à-vis the authorized bodies and responsible for
the effective, economic and efficient acquisition, utilisation, accounting
and reporting of the resources on the basis of law, as well as for taking
necessary measures to prevent abuse of such resources, clear provisions
on accountability were included in the Law.
Article 41 of the same Law provides that Within the framework of
accountability, the top managers and authorising officers to whom
appropriations are allocated in the budget shall issue accountability reports
each year, and that on the basis of unit accountability reports prepared
by authorising officers, the top managers shall prepare and publicise the
administration accountability reports, which present the activity results of
their administrations.
In addition, many articles laid down by the Law cover the tools required
by the accountability such as strategic planning and performance based
budgeting, establishment of a public accounting system in accordance with
internationally-accepted accounting standards, accountability reports and
final accounts, institutional financial standing and expectations report,
internal control, internal and external audit.
Article 20 titled “Managers’ liability to render account” of the By-Law on the
Principles of Ethical Behavior of the Public Officials and Application: “Public
officials can render account about their responsibilities and liabilities while
performing public services and they are always open and prepared for the
public evaluation and audit.
Executive public officials take the precautions required by their duty
and authority in order to obstruct the transactions or actions that are
inappropriate to the objectives and policies of the institutions on time.
Executive public officials should take necessary steps in order to avoid
the personnel under his/her authority from corruption. These steps
should include practicing legal and administrative arrangements, making
appropriate studies in training and notification; proceed cautiously about

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