Budgetary Process

1. Budget Bill

The budget bill foresees the revenues and expenditures of the state for the next period and authorizes and permits the executive organ to collect revenues and spending. The budget bill forecasts the expenditures and revenues for the next fiscal year. The fiscal year starts on the first day of January and ends on the last day of December. 

2. Types of Budget Within the Budget of Central Government

The budgets of the central government are prepared and executed as the budget of central government, budgets of social security institutions, and budgets of local governments. The budget of central government consists of a general budget, a special budget, and a budget of regulatory and supervisory organs.  Public organs cannot prepare another budget that is different from the above-mentioned budgets.

3. Enacting the Budget Bill

The Council of Ministers submits the budget bill and a report indicating national budget estimates to the Grand National Assembly of Turkey 75 days before the fiscal year.  Budget bills of central government are deliberated in the Committee on Plan and Budget. The budget bill must be deliberated in the Committee within 55 days and debated and concluded in the Plenary before the first day of the fiscal year.

During the debates on the budget bill and final account bill, the government first makes a presentation and later political party groups, the government and two deputies in their own capacities have the floor. After the Plenary accepts continuing to debate the articles, the first and second articles of the bill are read out, and the statements of revenues and expenditures of public institutions are debated in rounds and voted on as chapters. After these deliberations, other articles of the budget bill are debated and decided as per the ordinary procedure for government bills and private member bills. After the final speeches have been completed, the bills are put to an open vote.

Deputies cannot initiate motions of amendment that envisage an increase in expenditures or a decrease in revenues.

The budget law of the central budget is published in the Official Gazette before the first day of the fiscal year.

4. Enacting the Final Account Bill

A final account is a mechanism that indicates the final state of budgetary revenues and expenditure and gives an opportunity to oversee the government. The budget of the previous year is finalized by the Final Account Bill. By adopting the Final Account Bill, the Assembly gives its consent to the performance of the government.  Adoption of the Final Account Bill means that the spending authority granted to the government is used in accordance with the laws, and in an effective, efficient and economic manner.

The Final Account Bill is prepared by the Ministry of Finance in compliance with the form of the budget bill and by taking the auditing records into account. The Final Account Bill is submitted to the Assembly within seven months after the end of the fiscal year it belongs to, and is put on the agenda of the Committee on Plan and Budget with the budget bill of the new fiscal year. The Committee presents the Final Account Bill and budget bill together to the Plenary.

The Plenary debates and decides on the Final Account Bill together with the budget bill. The submission of the |Final Account Bill to the Assembly does not prevent the auditing and account trial, which is not concluded by the Court of Accounts.