Atatürk University fully meets the requirements of transparency and accountability in public financial management by publishing its institutional financial data annually through the officially released “2024 Kurumsal Mali Durum ve Beklentiler Raporu” (Institutional Financial Status and Expectations Report), in accordance with Article 30 of Law No. 5018 on Public Financial Management and Control. This report is publicly available on the university’s official website under the Strategy Development Department section, ensuring open access to all stakeholders, including the public, government bodies, and auditors.
1. Legal and Institutional Framework for Financial Transparency
The financial reporting and publication process at Atatürk University are governed by:
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Law No. 5018 on Public Financial Management and Control,
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2024 Central Government Budget Law (Official Gazette No. 32416),
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Internal Control and Financial Accountability Guidelines,
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University Senate’s Financial Governance Principles, and
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The Strategic Plan 2024–2028, which explicitly commits to “financial transparency and public accountability.”
The Strategy Development Department (Strateji Geliştirme Daire Başkanlığı) is responsible for preparing and publishing all financial data and reports in line with these regulations.
2. 2024 Financial Allocations and Budget Overview
According to the 2024 Financial Report, Atatürk University’s total allocated budget was ₺6,810,542,000, consisting of:
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₺6,540,156,000 Treasury grants, and
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₺270,386,000 self-generated income (own revenues).
This total appropriation is distributed across major expenditure categories as follows:
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Personnel Expenses: ₺4,654,903,000
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Social Security Premiums: ₺531,586,000
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Goods and Services Purchases: ₺823,937,000
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Current Transfers: ₺595,740,000
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Capital Expenditures: ₺204,376,000
These figures demonstrate a transparent disclosure of both sources and uses of funds, clearly itemised by economic classification and programme structure.
3. Programme-Based Budget Distribution (2024)
The 2024 budget was also classified by programmatic areas, as follows:
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Higher Education Programme: ₺4,915,155,000
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Health and Medical Services Programme: ₺992,350,000
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Research, Development, and Innovation Programme: ₺82,540,000
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Administration and Support Programme: ₺820,497,000
The report publicly discloses these allocations, demonstrating the university’s accountability to its academic, research, and community missions.
4. Financial Realisation and Mid-Year Performance (January–June 2024)
The mid-year expenditure realisation for 2024 was ₺3,207,696,435, corresponding to a 47.10% execution rate of the total budget.
Breakdown of expenditure by category:
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Personnel Expenses: ₺2,331,722,177 (50.09%)
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Social Security Contributions: ₺269,557,597 (50.71%)
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Goods and Services Purchases: ₺278,110,172 (33.75%)
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Current Transfers: ₺304,254,490 (51.07%)
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Capital Expenditures: ₺24,051,999 (11.77%)
In the same period, total revenues reached ₺3,066,834,927, a 45.03% realisation rate.
Revenue sources included:
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Property and Enterprise Revenues: ₺67,290,576
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Donations and Treasury Grants: ₺2,876,921,489
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Other Revenues: ₺122,622,861
These values are disclosed in tables within the official 2024 report, ensuring public understanding of financial operations.
5. Transparency and Accessibility of Financial Data
The Institutional Financial Status and Expectations Report (2024) is publicly accessible via the Strategy Development Department’s website:
https://birimler.atauni.edu.tr/strateji-gelistirme-daire-baskanligi/
This report includes:
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Budget allocations and revenue sources,
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Realised expenditures and financial performance,
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Economic classification and programme-based distribution,
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Upcoming investment plans and expected expenditure for July–December 2024.
All data are presented with exact figures, percentages, and explanatory commentary, demonstrating transparency and accountability to the public.
6. Financial Management, Oversight, and Auditing
Atatürk University operates under a fully transparent internal control and audit system.
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The Internal Audit Department conducts compliance and performance audits.
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External oversight is provided by the Turkish Court of Accounts (Sayıştay), which reviews financial statements annually.
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The 5018 Law mandates all universities to publish their financial performance, and Atatürk University fulfills this requirement regularly.
All financial data undergo internal validation and external audits to ensure legality, efficiency, and effectiveness.
7. Future Expectations and Financial Accountability (2024–2025)
According to the July–December 2024 projections, the university anticipates full utilisation of allocated appropriations across all expenditure categories, with a year-end total expenditure of approximately ₺6.8 billion.
Major projects planned for this period include:
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Infrastructure and facility repairs at the Veterinary Faculty,
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Renovation of the Fuat Sezgin Library into a Printing Museum,
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Development of sustainable energy systems and maintenance of critical research centers.
These planned expenditures are transparently included in the published financial expectations section of the 2024 report, showcasing forward-looking fiscal responsibility.
