Ottoman Period

Influenced significantly by the Seljuks and the Ilkhanids in terms of the financial system, the Ottoman Empire had “Başbaki Kulluğu  (Court of Audit)” for the financial control in the time between the 16th century and the establishment of the Ministry of Finance. It was replaced by more modern institutions at the beginning of the 19th century. Following 1838 when the Ministry of Finance was established, various councils and commissions were established in order to solve the problems related to the collection of tax revenues and to control the revenue and expenditure items of the state as well as the financial transactions..Since the desired efficiency could not be achieved in the financial transactions and the established council did not meet the needs, a  new council called Meclis-i Muhasebe (Council of Accounting) commissioned for realising the financial arrangements and controlling the budget accounts and preparing the budget in particular.In 1862, the Court of Accounts was established with the name of “Divan-ı Muhasebat”. Becoming a constitutional institution of the state by being defined in the Constitution, the Court of Accounts started to audit the revenues and expenditures of the institutions affiliated to the Treasury as well as the accounting records and the other transactions on an annual basis and to perform the approvals of the expenditures before spending.

Turkish Court of Accounts (TCA) was set up by an imperial edict of His Majesty Sultan Aziz I on 29 May 1862 and took its place as a Supreme Audit Institution in the first Ottoman Constitution of 1876. During the Republican period its status was reconfirmed in the 1924, 1961 and 1982 Constitutions, the last of which is in force today.

The TCA was set up on the basis of the model in use in continental Europe, and France in particular. It has judicial power and functions through chambers. Its traditional structure has recently been affected by reforms to the system of public financial management and control in Turkey.