Acil bir Sorun ama \u00d6nemli Bir G\u00fcndem Maddesi mi?<\/b><\/span><\/h2>\nMarco Polo, tek tek her ta\u015f\u0131yla bir k\u00f6pr\u00fcy\u00fc anlat\u0131yor.<\/p>\n
\u201cPeki, k\u00f6pr\u00fcy\u00fc ta\u015f\u0131yan ta\u015f hangisi?\u201d diye sorar Kubilay Han.<\/p>\n
\u201cK\u00f6pr\u00fcy\u00fc ta\u015f\u0131yan \u015fu ta\u015f ya da bu ta\u015f de\u011fil, ta\u015flar\u0131n olu\u015fturdu\u011fu kemerin kavisi\u2026\u201d der Marco.<\/p>\n
Kubilay Han sesiz kal\u0131r bir s\u00fcre, d\u00fc\u015f\u00fcn\u00fcr. Sonra ekler: \u201cNeden ta\u015flar\u0131 anlat\u0131p duruyorsun bana? Beni ilgilendiren tek \u015fey var o da kemer.\u201d<\/p>\n
Marco cevap verir:<\/p>\n
\u201cTa\u015flar yoksa kemer de yoktur\u201d<\/p>\n
-\u0130talo Calvino – G\u00f6r\u00fcnmez Kentler<\/i>\u00a0<\/b><\/p>\n
Giri\u015f<\/b>\u00a0<\/b><\/p>\n
Demokrasilerde, parlementolar \u00fclkede vatanda\u015flardan toplanan vergilerin kamu harcamalar\u0131 i\u00e7in kullan\u0131lmas\u0131n\u0131 g\u00f6zetmek ve h\u00fck\u00fcmetleri de kamu kaynaklar\u0131n\u0131n y\u00f6netimi konusunda hesap verebilir k\u0131lmak gibi \u00f6nemli bir rol oynarlar. T\u00fcrkiye\u2019de kamu harcamalar\u0131n\u0131n d\u0131\u015f denetimini T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi ad\u0131na Say\u0131\u015ftay yapar. <\/b>2005 y\u0131l\u0131nda yap\u0131lan bir kanun tasar\u0131s\u0131 ile 1982 anayasas\u0131n\u0131n 160.maddesinde de\u011fi\u015fiklik yap\u0131larak \u00a0<\/b>d\u0131\u015f denetim sisteminin INTOSAI (Uluslararas\u0131 Y\u00fcksek Denetim Kurumlar\u0131 Te\u015fkilat\u0131) standartlar\u0131 y\u00f6n\u00fcnde modernize edilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu de\u011fi\u015fiklik Uluslararas\u0131 Para Fonu (IMF) ile imzalanan 17. Stand-By Anla\u015fmas\u0131\u2019nda T\u00fcrk otoriteleri taraf\u0131ndan taahh\u00fct edilen de\u011fi\u015fikliklerden biriydi. Ayr\u0131ca IMF\u2019in d\u0131\u015f denetim konusundaki ko\u015fullar\u0131 D\u00fcnya Bankas\u0131\u2019n\u0131n ve Avrupa Birli\u011fi\u2019nin bu y\u00f6ndeki talepleri ile \u00f6rt\u00fc\u015fmekteydi. Bu anayasa de\u011fi\u015fikli\u011fi ile Say\u0131\u015ftay merkezi y\u00f6netim b\u00fct\u00e7esindeki t\u00fcm kamu kurumlar\u0131n\u0131n ve daha \u00f6nce Ba\u015fbakanl\u0131k Y\u00fcksek Denetleme Kurulu taraf\u0131ndan denetelenen sosyal g\u00fcvenlik kurumlar\u0131n\u0131n ve kamu iktisadi te\u015febb\u00fcslerinin (K\u0130T) harcamalar\u0131n\u0131 ara\u015ft\u0131rma ve denetleme yetkisi ile donat\u0131lm\u0131\u015ft\u0131r. Ayr\u0131ca Say\u0131\u015ftay denetimine tabi tutulan kamu kurumlar\u0131 aras\u0131na Cumhuriyet tarihinde ilk defa askeri kurum ve kurulu\u015flar da dahil edilmi\u015ftir.<\/p>\n
Say\u0131\u015ftay, kendisine verilmesi \u00f6ng\u00f6r\u00fclen bu g\u00f6rev ve sorumluluklar ile en az\u0131ndan ka\u011f\u0131t \u00fczerinde yarg\u0131sal g\u00fc\u00e7leri olan ve ancak hukuki y\u00f6nden denetim yapabilen bir mahkeme modelinden standarlar \u00fczerinden performans denetimi yapan bir y\u00fcksek denetim kurumu haline gelmi\u015ftir (SIGMA 2012:23). T\u00fcm bu de\u011fi\u015fiklikler uluslararas\u0131 denetim standatlar\u0131 ile uyum y\u00f6n\u00fcnde at\u0131lm\u0131\u015f \u00f6nemli ad\u0131mlar olarak de\u011ferlendirilmi\u015ftir (Avrupa Komisyonu 2008:85). E\u011fer yasa tasar\u0131s\u0131 hi\u00e7 bir gecikme ve m\u00fcdahaleye maruz kalmadan kanun haline gelebilseydi bu s\u00fcre\u00e7 d\u0131\u015f te\u015fvikli reformlar kapsam\u0131nda bir ba\u015far\u0131 \u00f6yk\u00fcs\u00fc olarak nitelendirilebilirdi. Fakat, tasar\u0131 Meclis\u2019te be\u015f y\u0131l bekledikten sonra, ancak 2010 y\u0131l\u0131nda yasa haline gelebildi. Bunun da \u00f6tesinde yasa genel kurul\u2019da al\u0131nan son dakika kararlar\u0131 ile belli de\u011fi\u015fiklikler yap\u0131larak kabul edilebildi.<\/p>\n
Say\u0131\u015ftay kendi idari yap\u0131s\u0131n\u0131 bu yeni yasal d\u00fczenlemelere adapte etmeye \u00e7al\u0131\u015f\u0131rken, h\u00fck\u00fcmet yetkilileri Say\u0131\u015ftay\u2019in kurumsal yap\u0131s\u0131na ili\u015fkin tart\u0131\u015fmal\u0131 yeni d\u00fczenlemeler yapma yoluna gitmi\u015flerdir. T\u00fcm bu yasal d\u00fczenlemeler sadece Say\u0131\u015ftay\u2019\u0131n \u015feffafl\u0131\u011f\u0131 \u00fczerine g\u00f6lge d\u00fc\u015fermekle kalmam\u0131\u015f ayr\u0131ca kurumu nedereyse i\u015flevsiz hale getirmi\u015ftir (\u00d6zsemerci 2011:110).\u00a0 Bug\u00fcn kamu kurumlar\u0131n\u0131n d\u0131\u015f denetimi etraf\u0131nda d\u00f6nen tart\u0131\u015fmalar Meclis\u2019te t\u0131kanma noktas\u0131na gelmi\u015ftir. Bunun demokrasi ve kamu harcamalar\u0131n\u0131n \u015feffafl\u0131\u011f\u0131 i\u00e7in iyiye i\u015faret olmad\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r. Fakat bu kadar acil bir durum olmas\u0131na ra\u011fmen bu durumun h\u00fck\u00fcmetin acil g\u00fcndem maddelerinden biri oldu\u011fu da s\u00f6ylenemez. Bu \u00e7al\u0131\u015fma d\u0131\u015f denetim sistemindeki reform s\u00fcrecine \u0131\u015f\u0131k tutmay\u0131 ve Say\u0131\u015ftay\u2019\u0131n yasada ve pratikte de\u011fi\u015fen konumunu analiz etmeyi ama\u00e7lamaktad\u0131r.\u00a0<\/b><\/p>\n
Neden Yeni bir Say\u0131\u015ftay Yasas\u0131?<\/b><\/p>\n
T\u00fcrkiye\u2019nin kamu mali denetim sistemi geleneksel olarak olduk\u00e7a karma\u015f\u0131k ve etkisizdi. Genel Hesap Yasas\u0131 (1927) \u00e7ercevesinde kamu idaresindeki t\u00fcm kurumlar\u0131n denetimi Maliye Bakanl\u0131\u011f\u0131, Say\u0131\u015ftay ve Ba\u015fbakanl\u0131k Y\u00fcksek Denetleme Kurulu taraf\u0131ndan ex ante<\/i> (\u00f6nc\u00fcl) \u015fekilde yap\u0131lmaktayd\u0131. Meclisteki Plan ve B\u00fct\u00e7e Komisyonu (PBK) da Say\u0131\u015ftay raporlar\u0131n\u0131 incelemek ile y\u00fck\u00fcml\u00fcyd\u00fc. Ama sistem iki nedenden dolay\u0131 etkili \u00e7al\u0131\u015fmamaktayd\u0131. \u0130lk olarak, PBK\u2019da konuyla ilgili teknik ve metodolojik bilgiye sahip bir birim olmad\u0131\u011f\u0131 i\u00e7in Say\u0131\u015fta raporlar\u0131n \u00e7o\u011fu genelde incelenmeden rafa kald\u0131r\u0131l\u0131yordu. \u0130kincisi genel kontrol ve denetim standartlar\u0131 yoktu. Bu nedenle Say\u0131\u015ftay\u0131n yapt\u0131\u011f\u0131 d\u0131\u015f denetim \u00e7o\u011funlukla rutin b\u00fcrokratik zorunluluklar olarak g\u00f6r\u00fcl\u00fcyor ve politik vesayet alt\u0131nda ger\u00e7ekle\u015ftiriliyordu (\u00d6ni\u015f 2009:411; OECD 2002:9; Global Integrity 2004:59; TESEV 2004:2-3). Sonu\u00e7ta, denetim raporlar\u0131 genelde g\u00f6z ard\u0131 edilmekte ya da h\u00fck\u00fcmet taraf\u0131ndan hak etti\u011fi ilgiyi g\u00f6rmedi\u011fi i\u00e7in bir politika de\u011fi\u015fikli\u011fine de yol a\u00e7m\u0131yordu (Global Integrity 2010:99). B\u00fct\u00e7enin \u00fczerinde etkili yasal bir g\u00f6zetimin olmad\u0131\u011f\u0131 ve kamu harcamalar\u0131n\u0131n g\u00fcvenilir d\u0131\u015f denet\u00e7iler taraf\u0131ndan izlenmedi\u011fi bir sistem kamu harcamalar\u0131nda idarenin a\u015f\u0131r\u0131 takdir yetkisine sahip olma riskini do\u011furmu\u015ftu (\u00c7aha 2009:111). Bu da kamu harcamalar\u0131nda a\u015f\u0131r\u0131 israfa yol a\u00e7m\u0131\u015ft\u0131. T\u00fcrkiye Odalar ve Borsalar Birli\u011fi (TOBB) taraf\u0131ndan 2001\u2019de yay\u0131nlanan bir raporda 1990 ve 2000 y\u0131llar\u0131 aras\u0131nda kamu idari yap\u0131lanmas\u0131ndaki israf 195.2 milyar $ olarak hesaplanm\u0131\u015ft\u0131r.<\/p>\n
2000li y\u0131llar\u0131n ba\u015f\u0131nda h\u00fck\u00fcmet d\u0131\u015f denetimde uluslararas\u0131 standartlar\u0131n yoklu\u011funun kamu harcamalar\u0131n\u0131n etkili denetimini k\u0131s\u0131tlad\u0131\u011f\u0131n\u0131 ve yolsuzlu\u011fa yol a\u00e7t\u0131\u011f\u0131n\u0131 tespit ederek bunu bir politika problemi olarak tan\u0131mlanm\u0131\u015ft\u0131r (Din\u00e7er\/Y\u0131lmaz 2003:48; TESEV 2011:16; Sayg\u0131l\u0131o\u011flu\/Ar\u0131 2003:211). Bu alandaki reform ihtiyaci 2001 y\u0131l\u0131nda ya\u015fanan mali kriz ile birlikte g\u00fcndeme ta\u015f\u0131nm\u0131\u015f ve dillendirilmi\u015ftir. Bu noktada, bu politika de\u011fi\u015fiminde uluslararas\u0131 kurumlar\u0131n aktif rol oynad\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r. Tepeden indirilen bu reform s\u00fcrecinde sadece AB de\u011fil IMF\u00a0 ve D\u00fcnya Bankas\u0131 da etkili olmu\u015ftur (U\u011fur 2008; Ayd\u0131n\/Carko\u011flu 2009). Bu konudaki daha detayl\u0131 ve somut planlar 2003 y\u0131l\u0131nda Kamu \u0130daresinde yeniden yap\u0131lanmayi i\u00e7eren aksiyon plan\u0131nda listelenmi\u015ftir. Bu plan Avrupa Komisyonu\u2019nun \u0130leleme raporlar\u0131nda belirtti\u011fi noktalara g\u00f6re \u015fekillenmi\u015ftir (Din\u00e7er\/Y\u0131lmaz 2003:12). Buna g\u00f6re AB T\u00fcrkiye\u2019nin INTOSAI standartlar\u0131na uyum sa\u011flamas\u0131n\u0131 ve ba\u011f\u0131ms\u0131z d\u0131\u015f denetim birimlerini de i\u00e7erecek \u015fekilde etkili ve \u015feffaf mali idare ve kontrol sistemleri i\u00e7in metotlar geli\u015ftirmesini talep etmi\u015ftir (Avrupa Komisyonu 2004:131).<\/p>\n
T\u00fcrkiye, 2000li y\u0131llar\u0131n ba\u015f\u0131nda ekonomik iyile\u015fme kapsam\u0131nda b\u00fcy\u00fck \u00f6l\u00e7\u00fcde uluslararas\u0131 finans kurulu\u015flar\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclen (IMF ve D\u00fcnya Bankas\u0131) yap\u0131sal programlar\u0131n par\u00e7as\u0131 haline gelmi\u015ftir. Uluslararas\u0131 finans kurulu\u015flar\u0131 T\u00fcrkiye\u2019de y\u00fct\u00fct\u00fckleri proje ve kredi anla\u015fmalar\u0131nda kamu maliyesi konusunda d\u00fczenleyici bir yasal \u00e7er\u00e7evenin olmamas\u0131n\u0131 ele\u015ftirmi\u015flerdir. Bu \u00e7er\u00e7evede 2002 y\u0131l\u0131nda kontrol ve denetim standartlar\u0131n\u0131n uluslararas\u0131 uygulamalara yak\u0131nla\u015ftrmak amac\u0131yla Kamu Mali Y\u00f6netimi ve Kontrol Kanunu Meclis\u2019e sunulmu\u015ftur. Bu kanunun y\u00fcr\u00fcrl\u00fc\u011fe girmesi IMF ile 1999 y\u0131l\u0131nda imzalanan ve T\u00fcrkiye\u2019ye 15 milyar $ kredi verilmesini \u00f6ng\u00f6ren 17. Stand-by anla\u015fmas\u0131 taah\u00fctlerden biri olmu\u015ftur (Demir et al.<\/i> 2002:24-5; Sabuktay 2009:1). Ayr\u0131ca D\u00fcnya Bankas\u0131, T\u00fcrkiye\u2019de 2001 mali krizi sonras\u0131 y\u00fcr\u00fctt\u00fc\u011f\u00fc ve h\u00fck\u00fcmetin acil reform \u00f6nceliklerini hedef alan Mali \u0130dare ve Kamu Sekt\u00f6r\u00fcnde Uyum i\u00e7in olu\u015fturulan Bor\u00e7lanma Program\u0131nda (PFPSAL-II)[1] T\u00fcrk mali idare sisteminin yeniden d\u00fczenlenmesini desteklemi\u015ftir (D\u00fcnya Bankas\u0131 2002:4). Bu noktada IMF ve D\u00fcnya Bankas\u0131n\u0131n ko\u015fullar\u0131 AB\u2019nin bu alandaki \u00f6ncelikleri ile \u00f6rt\u00fc\u015fm\u00fc\u015ft\u00fcr (Avrupa Komisyonu 2003:125). 2002 y\u0131l\u0131nda Meclis\u2019e sunulan Kamu Mali Y\u00f6netimi ve Kontrol Kanunu Avrupa Komisyonu\u2019nun 2001 ve 2002 y\u0131llar\u0131nda yay\u0131nlanan d\u00fczenli raporlar\u0131nda 28. Ba\u015fl\u0131k (mali kontrol)\u00a0 alt\u0131nda belirtilen ve T\u00fcrkiye\u2019den talep etti\u011fi \u00f6ncelikler do\u011frultusunda tasarlanm\u0131\u015ft\u0131r.[2] Yasa taras\u0131r\u0131, 2002 y\u0131l\u0131nda kanun haline gelmi\u015f ve hem i\u00e7 hem de d\u0131\u015f denetim sistemlerini INTOSAI standartlar\u0131 \u00e7er\u00e7evesinde d\u00fczenlemeyi \u00f6ng\u00fcrm\u00fc\u015ft\u00fcr.<\/p>\n
Yeni yasa d\u0131\u015f denetim sistemine yeni yasal standartlar getirmi\u015ftir.Yasa kapsam\u0131nda 1982 anayasas\u0131n\u0131n 160. maddesi 2005 y\u0131l\u0131nda de\u011fi\u015ftirilmi\u015f ve Say\u0131\u015ftay\u2019\u0131n denetim alan\u0131 geni\u015fletilmi\u015ftir. Bu nedenle INTOSAI standartlar\u0131na uygun yeni bir Say\u0131\u015ftay yasas\u0131n\u0131n yap\u0131lmas\u0131 zaruri hale gelmi\u015ftir\u00a0 (SIGMA 2009: 5). INTOSAI standartlar \u00fczerinden denetim yap\u0131lmas\u0131n\u0131 \u00f6ng\u00f6rd\u00fc\u011f\u00fcnden hukuki denetim anlay\u0131\u015f\u0131na dayanan varolan denetim sistemi ile uyu\u015fmazl\u0131k do\u011furmu\u015ftur (SIGMA 2008: 2). Bu \u00e7eli\u015fkili durumu ortadan kald\u0131rmak i\u00e7in yeni bir Say\u0131\u015ftay yasas\u0131 tasarlanm\u0131\u015ft\u0131r ve 2005 y\u0131l\u0131nda Meclis\u2019e sunulmu\u015ftur. Bu yasa tasar\u0131s\u0131 Say\u0131\u015ftay\u2019\u0131n kurumsal yap\u0131s\u0131n\u0131 de\u011fi\u015ftirmeyi ve kurumun g\u00f6rev ve yetkilerini yeni sistem ile senkronize etmeyi ama\u00e7lam\u0131\u015ft\u0131r. Yasa tasar\u0131s\u0131 ayr\u0131ca Say\u0131\u015ftay\u2019a daha geni\u015f bir idari \u00f6zerklik ve i\u015flevsel ba\u011f\u0131ms\u0131zl\u0131k da tan\u0131m\u0131\u015ft\u0131r.\u00a0<\/b><\/p>\n
![\"Sayistay\"](\"http:\/\/researchturkey.org\/dev\/wp-content\/uploads\/2013\/12\/Sayistay.jpg\")
<\/a><\/b><\/p>\nSay\u0131\u015ftay Yasa Tasar\u0131s\u0131\u2019na Ne oldu?<\/b><\/p>\n
Say\u0131\u015ftay yasa tasar\u0131s\u0131 Meclis\u2019te be\u015f y\u0131l bekledikten sonra 2010 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girebilmi\u015ftir. Bu yeni d\u00fczenleme ile Say\u0131\u015ftay\u2019\u0131n d\u0131\u015f denetim yetkisi askeriye gibi daha \u00f6nce denetim d\u0131\u015f\u0131nda olan kurumlar\u0131n da denetim kapsam\u0131na al\u0131nmas\u0131 ile geni\u015fletilmi\u015ftir. Bu \u00e7er\u00e7evede yasan\u0131n kabul edilmesi kamu harcamalar\u0131n\u0131n daha \u015feffaf bir denetime tabi tutulmas\u0131n\u0131 sa\u011flayaca\u011f\u0131 i\u00e7in bir f\u0131rsat olarak de\u011ferlendirilmi\u015ftir (Altay 2011). Yasa T\u00fcrkiye\u2019nin uzun y\u0131llard\u0131r ekiskli\u011fini hisseti\u011fi kamuda \u015feffafl\u0131k konusuna bir \u00e7\u00f6z\u00fcm sunabilecektir. Fakat, yasa Meclis\u2019te Genel Kurul g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda al\u0131nan son dakika kararlar\u0131 ile baz\u0131 s\u0131n\u0131rlamalar ile kabul edilebilmi\u015ftir.<\/p>\n
\u0130lk olarak,\u00a0 ikinci maddede yap\u0131lan de\u011fi\u015fiklik ile performans denetimi yeniden formule edilmi\u015f ve Say\u0131\u015ftay\u2019\u0131n kurumlar\u0131n belirledi\u011fi k\u0131staslara g\u00f6re denetimin yap\u0131labiliece\u011fi y\u00f6n\u00fcnde bir k\u0131s\u0131tlamaya gidilmi\u015ftir Bu \u00e7er\u00e7evede performans denetimi tan\u0131m\u0131ndan \u201ckamu kaynaklar\u0131n\u0131n verimli, etkin ve tutumlu kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131n incelenmesi\u201d ifadesi \u00e7\u0131kar\u0131larak yerine idarelerce belirlenen hedef ve g\u00f6stergeler ile ilgili olarak faaliyet sonu\u00e7lar\u0131n\u0131n \u00f6l\u00e7\u00fclmesi\u00a0 tan\u0131m\u0131 getirilmi\u015ftir (TESEV 2012:21). B\u00f6ylece Say\u0131\u015ftay kamu kurumlar\u0131n\u0131 bu kurumlar\u0131n kendileri belirledikleri y\u0131ll\u0131k hedef g\u00f6stergeler\u00a0 \u00e7er\u00e7evesinde, bu\u00a0 hedefin bu kurum i\u00e7in yeterli olup olmad\u0131\u011f\u0131 ya da kurumun daha iyi bir performans sergileyip sergileyemeyece\u011fi ara\u015ft\u0131r\u0131lmadan de\u011ferlendirebilmekle y\u00fck\u00fcml\u00fc hale gelmi\u015ftir (\u00d6zsemerci 2011:107; CHP 2010:9). Ayr\u0131ca Savunma Bakanl\u0131\u011f\u0131, D\u0131\u015f \u0130\u015fleri Bakanl\u0131\u011f\u0131, Milli \u0130stihbarat Te\u015fkilat\u0131, Jandarma Genel Komutanl\u0131\u011f\u0131, Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131\u2019n\u0131n stratejik plan haz\u0131rlamas\u0131 zorunlu de\u011fildir, yani hedef ve g\u00f6sterge belirlemeye tabi olmayacaklard\u0131r (Yent\u00fcrk 2011:8). Bu d\u00fczenleme ile performans denetimin kapsam\u0131 s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015f, b\u00fct\u00e7enin Meclis taraf\u0131ndan denetim ilkesi zarar g\u00f6rm\u00fc\u015ft\u00fcr ve kurumlara kamu harcamas\u0131 konusunda daha geni\u015f yetkiler tan\u0131nm\u0131\u015ft\u0131r (Global Integrity 2010:97; TEPAV 2011:10; TI 2012:8). H\u00fck\u00fcmet yetkilileri Say\u0131\u015ftay\u2019\u0131n performans denetim ara\u00e7lar\u0131 ile donat\u0131lmas\u0131n\u0131n yarg\u0131n\u0131n y\u00fcr\u00fctmenin i\u015flerine kar\u0131\u015fma riskini do\u011furaca\u011f\u0131n\u0131 savunurken[3]<\/sup>, Say\u0131\u015ftay \u00e7al\u0131\u015fanlar\u0131, muhalefet partisinden yetkililer[4] ve baz\u0131 sivil toplum \u00f6rg\u00fctleri performans denetim ara\u00e7lar\u0131 olmadan Say\u015ftay\u2019\u0131n kamu kurumlar\u0131n\u0131n harcamalar\u0131n\u0131 etkili bir \u015fekilde denetleyemeyece\u011fini \u00f6ne s\u00fcrm\u00fc\u015flerdir (TESEV 2012; \u00d6zsemerci 2011; CHP 2010).<\/p>\n\u0130kinci olarak, t\u00fcm asker harcamalar ve kamu al\u0131mlar\u0131 Say\u0131\u015ftay\u2019\u0131n denetimine tabi tutulmu\u015f fakat OYAK (Ordu Yard\u0131mla\u015fma Kurumu) bu kapsam\u0131n d\u0131\u015f\u0131nda tutulmu\u015ftur (Altay 2011:304). Askeriye, Cumhuriyet tarihinde ilk defa askeri harcamalar\u0131 sivil denetime tabi tutacak olan Say\u0131\u015ftay kanununun oldu\u011fu gibi kabul edilmesine b\u00fcy\u00fck diren\u00e7 g\u00f6stermi\u015ftir.[5] Bu nedenle, askeriyeye denetim raporlar\u0131n\u0131 kamuya a\u00e7\u0131klay\u0131p a\u00e7\u0131klamama konusunda ayr\u0131cal\u0131k tan\u0131nm\u0131\u015ft\u0131r (TEPAV 2011:10; TESEV 2012:5). Bu konu olduk\u00e7a \u00f6nemlidir. \u00c7\u00fcnk\u00fc g\u00fcvenlik ve kolluk g\u00fc\u00e7lerine ayr\u0131lan b\u00fct\u00e7e genel b\u00fct\u00e7enin neredeyse %11ini olu\u015fturmaktad\u0131r. Bu da 39 milyar TL gibi bir rakama tekab\u00fcl etmektedir. Di\u011fer yandan askeri harcamalar Gayri Safi Milli Has\u0131lan\u0131n %2sini olu\u015fturmakta ve 2011 y\u0131l\u0131nda 26.3 milyar TL olarak hesaplanm\u0131\u015ft\u0131r (TESEV 2012:17). Askeri harcamalar konusundaki d\u00fczenlemelerbaz\u0131 ulusal ve uluslararas\u0131 g\u00f6zlemci kurumlar taraf\u0131ndan ele\u015ftirilmi\u015f ve INTOSAI standartlar\u0131 \u00e7er\u00e7evesinde geriye at\u0131lm\u0131\u015f ad\u0131mlar olarak de\u011ferlendirilmi\u015ftir (Global Integrity 2010:97; TEPAV 2011:10,TESEV 2012:5; TI 2012:8, EC 2010:9).<\/p>\n
Say\u0131\u015ftay Kanunu kabul edildikten sonra, Say\u0131\u015ftay kendi i\u00e7 hukukunu ve kurumsal d\u00fczenlemelerini yeni kanuna uyarlamaya \u00e7al\u0131\u015fm\u0131\u015ft\u0131r. Bu olduk\u00e7a zorlay\u0131c\u0131 bir s\u00fcre\u00e7tir. Bu s\u00fcre\u00e7te Say\u0131\u015ftay uluslararas\u0131 \u00f6rg\u00fctlerin kapasite geli\u015ftirme ama\u00e7l\u0131 projelerine dahil olmu\u015f ve idari ve teknik anlamda yard\u0131m alm\u0131\u015ft\u0131r (SIGMA 2012:18). AB destekli e\u015fle\u015ftirme (twinning)<\/i> projesi sayesinde kurum i\u00e7 d\u00fczenlemeleri i\u00e7in yeni yasa ile uyumlu bir \u00e7er\u00e7eve olu\u015fturabilmi\u015ftir (SIGMA 2012:23). Ayr\u0131ca D\u00fcnya Bankas\u0131 deste\u011fi ile 2012\u2019de y\u00fcr\u00fct\u00fclen proje de kurumun olu\u015fturulan \u00e7er\u00e7eveyi y\u00fcr\u00fctmek i\u00e7in bir stratejik plan olu\u015fturmas\u0131nda etkili olmu\u015ftur.[6]<\/p>\n
Say\u0131\u015ftay Ba\u015fkan\u0131 2012 Nisan ay\u0131nda yapt\u0131\u011f\u0131 a\u00e7\u0131klamada d\u0131\u015f denet\u00e7ilerin uygulama a\u015famas\u0131nda olduklar\u0131n\u0131 ve kamu kurumlar\u0131n\u0131 yeni yasa \u00e7er\u00e7evesinde denetlemeye ba\u015flad\u0131klar\u0131n\u0131 belirtmi\u015ftir. Yasa gere\u011fi Say\u0131\u015ftay denetim gruplar\u0131nca haz\u0131rlanan denetim raporlar\u0131 belirli kalite kontrol s\u00fcrecinden ge\u00e7irilerek Say\u0131\u015ftay Raporuna d\u00f6n\u00fc\u015ft\u00fckten sonra Ba\u015fkanl\u0131k\u00e7a TBMM\u2019ye sunulacakt\u0131r.[7] Meclis\u2019te b\u00fct\u00e7e g\u00f6r\u00fc\u015fmeleri ba\u015flamadan Say\u0131\u015ftay 132 rapor haz\u0131rlam\u0131\u015f ve \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc gibi Meclis\u2019e sunmaya haz\u0131r hale getirmi\u015ftir.[8] Fakat Meclis yaz d\u00f6nemi i\u00e7in tatile girmeden hemen \u00f6nce Say\u0131\u015ftay kanunu ile ilgili bir de\u011fi\u015fiklik torba yasa[9] kapsam\u0131na al\u0131nm\u0131\u015f ve Haziran ay\u0131nda Meclis\u2019ten ge\u00e7irilmi\u015ftir. Torba yasa son d\u00f6nemde h\u00fck\u00fcmetin bir \u00e7ok farkl\u0131 yasada ayn\u0131 anda de\u011fi\u015fklik yapmas\u0131na imkan tan\u0131yan bir ara\u00e7 haline gelmi\u015f ve s\u0131k s\u0131k kullan\u0131l\u0131r olmu\u015ftur. Bu son dakika de\u011fi\u015fikli\u011fi nedeni ile Say\u0131\u015ftay sonbaharda PBK\u2019da b\u00fct\u00e7e g\u00f6r\u00fc\u015fmeleri ba\u015flamadan \u00f6nce denetim raporlar\u0131n\u0131 Meclis\u2019e g\u00f6nderememi\u015ftir. Bu durum daha \u00f6nce Cumhuriyet tarihinde hi\u00e7 ya\u015fanmam\u0131\u015ft\u0131r.[10] Say\u0131\u015ftay Ba\u015fkan\u0131 haz\u0131rlanan 132 raporun yasada yap\u0131lan son dakika de\u011fi\u015fikli\u011fi netices\u015fnde olu\u015fan yeni mevzuata uygun olmad\u0131\u011f\u0131n\u0131 gerek\u00e7e olarak g\u00f6stermi\u015ftir.[11] \u00d6zetle bu yasal d\u00fczenlemelerin 2011 y\u0131l\u0131nda Say\u0131\u015ftay\u2019\u0131n kamu kurumlar\u0131n\u0131 denetlenmesinin \u00f6n\u00fcne ge\u00e7ti\u011fi s\u00f6ylenebilir.<\/p>\n
2012\u2019de al\u0131nan yasal \u00f6nlemler Say\u0131\u015ftay\u2019\u0131n kurumsal \u00f6zerkli\u011fini s\u0131n\u0131rland\u0131rm\u0131\u015ft\u0131r. Ayr\u0131ca 2010\u2019da kabul edilen yasay\u0131 geriye g\u00f6t\u00fcrerek askeriye de dahil olmak \u00fczere t\u00fcm kamu kurumlar\u0131n\u0131n harcamalar\u0131n\u0131n denetimi nederedeyse imkans\u0131z hale gelmi\u015ftir (TESEV 2012:8). Anayasa Mahkemesi, Say\u0131\u015ftay\u2019\u0131n yetkilerinin k\u0131s\u0131tlanmas\u0131na kar\u015f\u0131 \u00e7\u0131km\u0131\u015f ve kamu harcamalar\u0131n\u0131n \u015feffafl\u0131\u011f\u0131n\u0131n ve hesap verilebilirli\u011fini sa\u011flayan kurallar\u0131 yeniden uygulamaya koymu\u015ftur. Fakat t\u00fcm bu ko\u015fullar alt\u0131nda var olan denetim k\u0131lavuzuna uygun performans denetimi tam anlam\u0131yla yap\u0131lamam\u0131\u015ft\u0131r (Avrupa Komisyonu 2013:76).\u00a0Say\u0131\u015ftay 146 kurumun raporunu[12] haz\u0131rlanmas\u0131na ra\u011fmen Meclis b\u00fct\u00e7e g\u00f6zetimini sa\u011flayacak kalitede olmad\u0131\u011f\u0131 i\u00e7in bu raporlardan memnun olmam\u0131\u015ft\u0131r. Bir \u00e7ok kamu kurumu Say\u0131\u015ftay\u0131n performans denetimi i\u00e7in talep etti\u011fi bilgileri sa\u011flayamam\u0131\u015ft\u0131r. Sonu\u00e7ta da Say\u0131\u015ftay kurumlar\u0131n denetimi \u00e7er\u00e7evesinde sa\u011fl\u0131kl\u0131 g\u00f6r\u00fc\u015f bildirememi\u015f ve son iki y\u0131lda belirlenen k\u0131lavuza uygun denetim yapamam\u0131\u015ft\u0131r.[13]<\/p>\n
Say\u0131\u015ftay\u2019\u0131n i\u00e7inde bulundu\u011fu bu kriz d\u0131\u015far\u0131dan te\u015fvik edilen reformlar\u0131n politik olarak sahiplenilmedi\u011fi s\u00fcrece ba\u015far\u0131zl\u0131\u011fa yol a\u00e7t\u0131\u011f\u0131n\u0131\u00a0 g\u00f6stermi\u015ftir. Yeni Say\u0131\u015ftay kanunu uluslararas\u0131 finans kurumlar\u0131n\u0131n kredi ve fonlar\u0131ndan yararlanmak ve AB \u00fcyelik s\u00fcrecinin devam\u0131 ad\u0131na tasarlanm\u0131\u015ft\u0131r. Yani bu y\u00f6nde bir yasal de\u011fi\u015fim kamudan gelen bir talep ya da i\u00e7 bask\u0131dan ziyade d\u0131\u015f bask\u0131lardan kaynaklanm\u0131\u015ft\u0131r (Karabeyli\/Co\u015fkun 2010:94).\u00a0 Sonu\u00e7ta olarak da hukuka dayal\u0131 geleneksel denetim sistemi yasa ile getirilen ve performans denetimi gerektiren standartlara dayal\u0131 sistem ile \u00e7eli\u015fir hale gelmi\u015ftir (SIGMA 2008: 2). Siyasi akt\u00f6rler yasal uyum i\u00e7in g\u00f6sterdikkleri istekli tavr\u0131 bu standartlar\u0131n uygulanmas\u0131 s\u00f6z konusu olunca sergileyememi\u015flerdir. Bunun yerine eski ve yeni d\u0131\u015f denetim sistem aras\u0131nda bir uzla\u015f\u0131 noktas\u0131na varana kadar kanunu kendi \u00f6ncelikleri do\u011frultusunda d\u00fczenlemi\u015flerdir.<\/p>\n
Peki Son Durum Ne?<\/b>\u00a0<\/b><\/p>\n
Say\u0131\u015ftay\u2019daki kriz hen\u00fcz a\u015f\u0131labilmi\u015f de\u011fildir. H\u00fck\u00fcmet Anayasa Mahkemesi\u2019nin verdi\u011fi karar\u0131 bypass edecek yeni bir tasar\u0131 haz\u0131rlam\u0131\u015ft\u0131r. \u015eu anki yasal d\u00fczenlemede kamu kurumlar\u0131n\u0131n denetim raporlar\u0131n\u0131n Meclis\u2019e ula\u015ft\u0131ktan sonra ge\u00e7en 15 g\u00fcn i\u00e7erisinde kamuoyuna duyurulmas\u0131 gereklidir. Fakat 2013\u2019te haz\u0131rlanan bu yeni kanun \u00f6nerisi yasala\u015f\u0131rsa denetim raporlar\u0131 Meclis\u2019e g\u00f6nderilmeyecek, bunun yerine Say\u0131\u015ftay i\u00e7erisinde tart\u0131\u015f\u0131lacakt\u0131r.[14] Bu durum muhalefet partilerinin ve kamuoyunun kamu durumlar\u0131n\u0131 denetlemesini zorla\u015ft\u0131racakt\u0131r.[15] Ayr\u0131ca denetmenlerin karar alma konusundaki yetkileri s\u0131n\u0131rland\u0131r\u0131lacak fakat Say\u0131\u015ftay ba\u015fsavc\u0131s\u0131n\u0131n yetkileri geni\u015fletilecektir. H\u00fck\u00fcmet bu d\u00fczenlemenin Say\u0131\u015ftay daha \u00e7ok g\u00fc\u00e7lendirece\u011fini savunsa da ulusal ve uluslararas\u0131 g\u00f6zlemciler bu d\u00fczenlemenin kurumun ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131, denetim kapasitesi ve i\u015flevsel etkinli\u011fi i\u00e7in bir geri ad\u0131m oldu\u011funu savunmu\u015flard\u0131r (TESEV 2012:5-6, EC 2013:76). Bu d\u00fczenleme kamu harcamalar\u0131 konusunda y\u00fcr\u00fctmenin takdir yetkisinin a\u015f\u0131r\u0131 boyutlara ula\u015fma riskini do\u011furacakt\u0131r.[16] Avrupa Komisyonu da Ekim ay\u0131nda T\u00fcrkiye i\u00e7in yay\u0131nld\u0131\u011f\u0131 \u0130lerleme Raporunda \u00f6nerilen yasa \u00f6nerisi hakk\u0131ndaki \u00e7ekincelerini a\u00e7\u0131kca belirtmi\u015ftir. [17] Say\u0131\u015ftay denet\u00e7ilerinden, muhalefet partilerinden, uluslararas\u0131 \u00f6rg\u00fctlerden ve sivil toplum \u00f6rg\u00fctlerinden gelen tepkiler nedeniyle bu yasa tasar\u0131s\u0131 \u015fimdilik rafa kald\u0131r\u0131lm\u0131\u015ft\u0131r.[18]<\/p>\n
Meclis\u2019te Say\u0131\u015ftay\u2019in etkinli\u011fi ve ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131 \u00fczerine tar\u0131\u015fmalar bug\u00fcn de devam etmektedir.[19]\u00a0 Bu yaz\u0131n\u0131n yaz\u0131ld\u0131\u011f\u0131 g\u00fcnlerde\u00a0 Meclis\u2019te 2014 b\u00fct\u00e7e g\u00f6r\u00fc\u015fmelerinin yap\u0131lmaktayd\u0131. Eksik ve k\u0131salt\u0131lm\u0131\u015f Say\u0131\u015ftay raporlar\u0131 bu konuda varolan tart\u0131\u015fmalar\u0131 alevlendirmi\u015ftir. Muhalefet partileri kamu kurumlar\u0131nda yap\u0131lan yolsuzlu\u011fun farkedilmesini engellemek amac\u0131yla Say\u0131\u015ftay raporlar\u0131n\u0131n hayli k\u0131rp\u0131larak Meclis\u2019e g\u00f6nderildi\u011fini savunmu\u015f ve h\u00fck\u00fcmeti olduk\u00e7a sert \u015fekilde ele\u015ftirmi\u015flerdir.[20]<\/p>\n
Demokrasilerin do\u011fru d\u00fcr\u00fcst i\u015flemesi i\u00e7in bu konu olduk\u00e7a acilen \u00e7\u00f6z\u00fclmesi gereken bir sorundur ama g\u00f6r\u00fcnen o ki T\u00fcrkiye\u2019de bu durum politikac\u0131lar\u0131n\u0131n \u00f6ncelikli g\u00fcndem maddesi olamamaktad\u0131r. Ve yak\u0131n gelecekte de, en az\u0131ndan \u00f6n\u00fcm\u00fczdeki \u00fc\u00e7 y\u0131l i\u00e7erisinde, de bu konunun g\u00fcndeme ta\u015f\u0131nmas\u0131 pek olas\u0131 g\u00f6z\u00fckmemektedir. \u00c7\u00fcnk\u00fc Resmi Gazete\u2019de yay\u0131nlanan son bir de\u011fi\u015fiklikle kamu kurum ve kurulu\u015flar\u0131n\u0131n detayl\u0131 mali bilgi ve tablolar\u0131n\u0131n \u00fc\u00e7 y\u0131l daha Say\u0131\u015ftay\u2019a verilmemesinin yolu a\u00e7\u0131lm\u0131\u015ft\u0131r.[21] Mart ay\u0131nda yap\u0131lacal yerel se\u00e7imler de dikkate al\u0131n\u0131rsa Say\u0131\u015ftay kanunun yeniden h\u00fck\u00fcmetin g\u00fcndemine gelmesi pek olas\u0131 g\u00f6z\u00fckmemektedir.<\/p>\n
Devlet kurumlar\u0131nda \u015feffafl\u0131k T\u00fcrkiye\u2019nin \u00e7ok uzun y\u0131llard\u0131r eksikli\u011fini hissetti\u011fi bir konu olmu\u015ftur. Bu \u00e7er\u00e7evede h\u00fck\u00fcmetin karar alma yetkisi d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan kontrol ve denetim mekanizmalar\u0131n\u0131n varl\u0131\u011f\u0131 olduk\u00e7a \u00f6nemli hale gelmektedir. Son g\u00fcnlerde g\u00fcndeme oturan ve h\u00fck\u00fcmet yetkililerini hedef alan yolsuzluk ve r\u00fc\u015fvet operasyonlar\u0131 bu aciliyeti a\u00e7\u0131kca ortaya koymu\u015ftur.[22]<\/p>\n
Di\u011fdem Soyalt\u0131n, \u00a0Yay\u0131n Sorumlusu, T\u00fcrkiye Politika ve Ara\u015ft\u0131rma Merkezi (Analiz T\u00fcrkiye)\u00a0<\/strong><\/p>\nMakaleyi \u015fu \u015fekilde referans vererek kullanabilirsiniz:<\/span>
\nSoyalt\u0131n, Di\u011fdem\u00a0 (Aral\u0131k, 2013),\u00a0\u201cSay\u0131\u015ftay Krizde! Acil bir Sorun ama \u00d6nemli Bir G\u00fcndem Maddesi mi?\u201d, Cilt II, Say\u0131 10, s.11-20,\u00a0T\u00fcrkiye Politika ve Ara\u015ft\u0131rma Merkezi (AnalizT\u00fcrkiye), Londra: Analiz T\u00fcrkiye\u00a0<\/em>(http:\/\/researchturkey.org\/dev\/?p=4587&lang=tr)<\/p>\nKaynaklar<\/b><\/p>\n
Altay, U\u011fur (2011) \u201cT\u00fcrkiye\u2019de Askeri Harcamalar\u0131n Denetiminde Yeni Say\u0131\u015ftay Kanunun Getirdi\u011fi A\u00e7\u0131l\u0131mlar\u201d, Sayder, Ocak-\u015eubat-Mart 2011:297-304<\/p>\n
Ayd\u0131n, Senem ve \u00c7arko\u011flu, Ali (2009), \u201cReforms for a Consolidated Democracy: Turkey’, in Leonardo Morlino and Amichai Magen (eds.), International Actors, Democratization Rule of Law: Anchoring Democracy? <\/i>(UACES Contemporary European Studies; New York: Routledge).<\/p>\n
\u00c7aha, Havva (2009) \u201cT\u00fcrkiye\u2019de Yolsuzluk: Yap\u0131sal Boyutlar\u0131 ve Uygulama\u201d, Amme \u0130daresi Dergisi, 42(1): 105-137.<\/p>\n
Din\u00e7er, \u00d6mer ve Y\u0131lmaz, Cevdet (2003) \u201cDe\u011fi\u015fimin Y\u00f6netimi i\u00e7in Y\u00f6netimde De\u011fi\u015fim, Kamuda Yeniden Yap\u0131lanma\u201d, T.C Ba\u015fbakanl\u0131k, Ekim, Ankara<\/p>\n
Avrupa Komisyonu\u00a0 (2003), T\u00fcrkiye D\u00fczenli raporu. SEC (2003) 1426, Brussels.<\/p>\n
Avrupa Komisyonu (2004), T\u00fcrkiye D\u00fczenli raporu SEC (2004) 1201, Brussels<\/p>\n
Avrupa Komisyonu (2010), T\u00fcrkiye \u0130lerleme Raporu SEC (2008) 1327, Brussels.<\/p>\n
Avrupa Komisyonu (2010), T\u00fcrkiye \u0130lerleme Raporu SEC (2010) 1327, Brussels.<\/p>\n
Avrupa Komisyonu (2013), T\u00fcrkiye \u0130lerleme Raporu, SWD (2013) 417, Brussels.<\/p>\n
Global Integrity (2004), Turkey Country Profile 2004,<\/p>\n
http:\/\/back.globalintegrity.org\/reports\/2004\/docs\/2004\/2004Turkey.pdf<\/a><\/p>\n\u00a0Global Integrity (2010) Turkey Country Profile 2010,<\/p>\n
\u00a0http:\/\/www.globalintegrity.org\/report\/ turkey\/2010<\/p>\n
Karabeyli, Levent ve Coskun, Arife (2010) \u201cSay\u0131stay Denetimi Ba\u011flam\u0131nda Hesap Verme Zorunlu\u011fu\u201d, Sayder, Temmuz-Agustos-Eyl\u00fcl, pp.83-95<\/p>\n
OECD (2002) \u201cExecutive Summary, in OECD Reviews of Regulatory Reform: Turkey 2002: Crucial Support for Economic Recovery\u201d, OECD publishing,\u00a0http:\/\/dx.doi.org\/10.1787\/9789264176010-2-en<\/a><\/p>\n\u00a0\u00d6nis\u015f, Ziya(2009), \u201cBeyond the 2001 financial crisis: The political economy of the new phase of neo-liberal restructuring in Turkey\u201d, Review of International Political Economy <\/i>16 (3), 409-32.<\/p>\n
\u00d6zsemerci, Kemal (2011) \u201cYolsuzlukla M\u00fccadele Ba\u011flam\u0131nda Performans Denetimi ve Son Yasal D\u00fczenlemeler\u201d, Sayder, Ocak-Subat-Mart:.102-111<\/p>\n
Sayg\u0131l\u0131o\u011flu, N. ve Ar\u0131, S., (2003) \u201cEtkin Devlet: Kurumsal Bir Tasar\u0131 ve Politika \u00d6nerisi\u201d, Dilek Sabanc\u0131 2002 Ara\u015ft\u0131rma \u00d6d\u00fcl\u00fc<\/i>, Sabanc\u0131 \u00dcniversitesi <\/b>Yay\u0131nlar\u0131, \u0130stanbul.\u00a0<\/b><\/p>\n
Support for Improvement in Governance and Management (SIGMA) (2008), External Audit Assessment- Turkey, May<\/p>\n
Support for Improvement in Governance and Management (SIGMA) (2009), External Audit Assessment- Turkey, May<\/p>\n
Support for Improvement in Governance and Management (SIGMA) (2012), General Assessment Turkey, March<\/p>\n
Transparency International (2012), U4 Expert Answer Overview of Corruption and Anti-corruption in Turkey, January.<\/p>\n
Turkey Economic Policy Research Institute (TEPAV) (2011), \u201cYolsuzlukla M\u00fccadele ve Sivil Toplum \u0130li\u015fkisi: Bir Perspektif Denemesi\u201d, Ankara<\/p>\n
Turkish Economic and Social Studies Foundation (TESEV) (2012) \u201cZay\u0131f Kalan Meclis \u0130radesi:\u00a0 Yeni Say\u0131\u015ftay Yasas\u0131\u2019nda Asker\u00ee Harcamalar\u0131n Denetimi Sorunu\u201d, Democratization<\/i> (Istanbul: TESEV (Turkish Economic and Social Studies Foundation)<\/p>\n
U\u011fur, Mehmet (2008), ‘Turkish economic policy under AKP government: an assessment for 2002-2007’, Unpublished paper (available at : <\/i>http:\/\/mpra.ub.uni-muenchen.de\/18235\/<\/i><\/a>)<\/i>.<\/p>\nYent\u00fcrk, N. (2011) STK\u2019lar i\u00e7in Asker\u00ee ve G\u00fcvenlik Harcamalar\u0131n\u0131 Izleme K\u0131lavuzu, Istanbul Bilgi Universitesi Yay\u0131nlar\u0131, \u00a0www.stk.bilgi.edu.tr\/docs\/ askeriharcamalarkilavuzu.pdf\u00a0<\/a><\/p>\nDipnotlar\u00a0<\/b><\/p>\n\n[1] The PFPSAL\u2013II projesi Nisan 2001\u2019de ba\u015flam\u0131\u015f ve Haziran 2003\u2019te sonlanm\u0131\u015ft\u0131r. Bu \u00e7er\u00e7evede T\u00fcrk h\u00fck\u00fcmetine \u00a0$1.35 milyar verilmesi planlanm\u0131\u015ft\u0131r.<\/div>\n[2] AB 2001 ve 2003 Kat\u0131l\u0131m Ortakl\u0131\u011f\u0131 Belgelerinden yararlan\u0131lm\u0131\u015ft\u0131r.<\/div>\n[3] Nurettin Canikli, AKP Grup Ba\u015fkanvekili, Konu\u015fma, Eyl\u00fcl 2010 (TESEV raporundan al\u0131nm\u0131\u015ft\u0131r. 2012, s.22)<\/div>\n[4] \u00a0Lawmakers from the CHP, Nationalist Movement Party (MHP) and Peace and Democracy Party (BDP) criticized the audit reports, Today\u2019s Zaman, 04.11.2013 (http:\/\/www.todayszaman.com\/news-330558-turkeys-auditing-debates-in-deadlock-opposition-lawmakers-walk-out.html)<\/div>\n\n[5] \u201cAskerden itiraz\u201c [Rejection from the military] , Milliyet, 11.03.2010<\/p>\n
http:\/\/siyaset.milliyet.com.tr\/askerden-itiraz\/siyaset\/siyasetdetay\/11.03.2010\/1209717\/default.htm<\/span><\/p>\n<\/div>\n[6]\u00a0 TF071422, Turkish Court of Accounts Strengthening, World Bank Project, 2012<\/div>\n[7] Say\u0131\u015ftay, Bas\u0131n A\u00e7\u0131klamas\u0131, http:\/\/www.sayistay.gov.tr\/habernet.asp?id=1230<\/a>, Aral\u0131k 2013<\/div>\n[8] Denetimde 2011 yili bos gecti, [The 2011 passed without external auditing] Radikal , 27 November 2012 http:\/\/www.radikal.com.tr\/ekonomi\/denetimde_2011_yili_bos_gecti-1109483<\/div>\n[9] Official Gazette (2012) \u201cBaz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun,\u201d No: 6353, 4 July 2012. 28351.<\/div>\n[10] Denetimde 2011 yili bos gecti, [The 2011 passed without external auditing] Radikal , 27 November 2012 http:\/\/www.radikal.com.tr\/ekonomi\/denetimde_2011_yili_bos_gecti-1109483<\/div>\n[11] PBC Meetings, 2012.<\/div>\n[12] Say\u0131\u015ftay denetim gruplar\u0131nca haz\u0131rlanan 146 adet kurumun mali denetim raporlar\u0131 belirli kalite kontrol s\u00fcrecinden ge\u00e7irilerek\u00a0 Say\u0131\u015ftay Raporuna d\u00f6n\u00fc\u015ft\u00fckten sonra Ba\u015fkanl\u0131k\u00e7a TBMM\u2019ye sunulmu\u015ftur.<\/div>\n[13] Turkey’s auditing debates in deadlock, opposition lawmakers walk out, Today\u2019s Zaman, 04.11.2013http:\/\/www.todayszaman.com\/news-330558-turkeys-auditing-debates-in-deadlock-opposition-lawmakers-walk-out.html<\/a>, Amendment to make auditing of public spending impossible for three more years, Today\u2019s Zaman, 12.12.2013, http:\/\/www.todayszaman.com\/news-333795-amendment-to-make-auditing-of-public-spending-impossible-for-three-more-years.html<\/a><\/div>\n[14] Say\u0131\u015ftay Kanunu\u2019nda De\u011fi\u015fiklik yap\u0131lmas\u0131 Hakk\u0131nda Kanun Teklifi, [Law proposal amending the law on Turkish Court of Accounts], 18.04.2013http:\/\/www.hukukihaber.net\/mevzuat\/sayistay-kanununda-degisiklik-teklifi-h32634.html<\/a><\/div>\n[15] AKP\u2019den Say\u0131\u015ftay\u2019\u0131 Bitirme Yasas\u0131 [ The Law from the government on Turkish Court of Accounts aiming to abolish the Court], Taraf, 22.04.2013<\/div>\n\n[16] Changes to Court of Accounts Law would deal blow to transparency, Today\u2019s Zaman, 28.04.2013, http:\/\/www.todayszaman.com\/news-313869-changes-to-court-of-accounts-law-would-deal-blow-to-transparency.html<\/p>\n
[17]<\/span><\/span> \u2018AB, Say\u0131\u015ftay kanun tasla\u011f\u0131ndan ciddi \u015fekilde endi\u015feli\u2019, [The EU has serious concerns about the draft TCA law], Zaman, 11.10.2013, <\/span>http:\/\/www.zaman.com.tr\/dunya_ab-sayistay-kanun-taslagindan-ciddi-sekilde-endiseli_2150613.html<\/a><\/p>\n<\/div>\n[18]<\/span><\/span> Say\u0131\u015ftay\u2019\u0131n ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131 zedelenmesin [The independence of the TCA shouldn\u2019t be damaged], D\u00fcnya, 15.05.2013 <\/span>http:\/\/www.dunya.com\/sayistayin-bagimsizligi-zedelenmesin-191956h-p1.htm<\/a><\/div>\n[19] Turkey’s auditing debates in deadlock, opposition lawmakers walk out, Today\u2019s Zaman, 04.11.2013http:\/\/www.todayszaman.com\/news-330558-turkeys-auditing-debates-in-deadlock-opposition-lawmakers-walk-out.html<\/a><\/div>\n
<\/a><\/b><\/p>\nSay\u0131\u015ftay Yasa Tasar\u0131s\u0131\u2019na Ne oldu?<\/b><\/p>\n
Say\u0131\u015ftay yasa tasar\u0131s\u0131 Meclis\u2019te be\u015f y\u0131l bekledikten sonra 2010 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girebilmi\u015ftir. Bu yeni d\u00fczenleme ile Say\u0131\u015ftay\u2019\u0131n d\u0131\u015f denetim yetkisi askeriye gibi daha \u00f6nce denetim d\u0131\u015f\u0131nda olan kurumlar\u0131n da denetim kapsam\u0131na al\u0131nmas\u0131 ile geni\u015fletilmi\u015ftir. Bu \u00e7er\u00e7evede yasan\u0131n kabul edilmesi kamu harcamalar\u0131n\u0131n daha \u015feffaf bir denetime tabi tutulmas\u0131n\u0131 sa\u011flayaca\u011f\u0131 i\u00e7in bir f\u0131rsat olarak de\u011ferlendirilmi\u015ftir (Altay 2011). Yasa T\u00fcrkiye\u2019nin uzun y\u0131llard\u0131r ekiskli\u011fini hisseti\u011fi kamuda \u015feffafl\u0131k konusuna bir \u00e7\u00f6z\u00fcm sunabilecektir. Fakat, yasa Meclis\u2019te Genel Kurul g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda al\u0131nan son dakika kararlar\u0131 ile baz\u0131 s\u0131n\u0131rlamalar ile kabul edilebilmi\u015ftir.<\/p>\n
\u0130lk olarak,\u00a0 ikinci maddede yap\u0131lan de\u011fi\u015fiklik ile performans denetimi yeniden formule edilmi\u015f ve Say\u0131\u015ftay\u2019\u0131n kurumlar\u0131n belirledi\u011fi k\u0131staslara g\u00f6re denetimin yap\u0131labiliece\u011fi y\u00f6n\u00fcnde bir k\u0131s\u0131tlamaya gidilmi\u015ftir Bu \u00e7er\u00e7evede performans denetimi tan\u0131m\u0131ndan \u201ckamu kaynaklar\u0131n\u0131n verimli, etkin ve tutumlu kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131n incelenmesi\u201d ifadesi \u00e7\u0131kar\u0131larak yerine idarelerce belirlenen hedef ve g\u00f6stergeler ile ilgili olarak faaliyet sonu\u00e7lar\u0131n\u0131n \u00f6l\u00e7\u00fclmesi\u00a0 tan\u0131m\u0131 getirilmi\u015ftir (TESEV 2012:21). B\u00f6ylece Say\u0131\u015ftay kamu kurumlar\u0131n\u0131 bu kurumlar\u0131n kendileri belirledikleri y\u0131ll\u0131k hedef g\u00f6stergeler\u00a0 \u00e7er\u00e7evesinde, bu\u00a0 hedefin bu kurum i\u00e7in yeterli olup olmad\u0131\u011f\u0131 ya da kurumun daha iyi bir performans sergileyip sergileyemeyece\u011fi ara\u015ft\u0131r\u0131lmadan de\u011ferlendirebilmekle y\u00fck\u00fcml\u00fc hale gelmi\u015ftir (\u00d6zsemerci 2011:107; CHP 2010:9). Ayr\u0131ca Savunma Bakanl\u0131\u011f\u0131, D\u0131\u015f \u0130\u015fleri Bakanl\u0131\u011f\u0131, Milli \u0130stihbarat Te\u015fkilat\u0131, Jandarma Genel Komutanl\u0131\u011f\u0131, Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131\u2019n\u0131n stratejik plan haz\u0131rlamas\u0131 zorunlu de\u011fildir, yani hedef ve g\u00f6sterge belirlemeye tabi olmayacaklard\u0131r (Yent\u00fcrk 2011:8). Bu d\u00fczenleme ile performans denetimin kapsam\u0131 s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015f, b\u00fct\u00e7enin Meclis taraf\u0131ndan denetim ilkesi zarar g\u00f6rm\u00fc\u015ft\u00fcr ve kurumlara kamu harcamas\u0131 konusunda daha geni\u015f yetkiler tan\u0131nm\u0131\u015ft\u0131r (Global Integrity 2010:97; TEPAV 2011:10; TI 2012:8). H\u00fck\u00fcmet yetkilileri Say\u0131\u015ftay\u2019\u0131n performans denetim ara\u00e7lar\u0131 ile donat\u0131lmas\u0131n\u0131n yarg\u0131n\u0131n y\u00fcr\u00fctmenin i\u015flerine kar\u0131\u015fma riskini do\u011furaca\u011f\u0131n\u0131 savunurken[3]<\/sup>, Say\u0131\u015ftay \u00e7al\u0131\u015fanlar\u0131, muhalefet partisinden yetkililer[4] ve baz\u0131 sivil toplum \u00f6rg\u00fctleri performans denetim ara\u00e7lar\u0131 olmadan Say\u015ftay\u2019\u0131n kamu kurumlar\u0131n\u0131n harcamalar\u0131n\u0131 etkili bir \u015fekilde denetleyemeyece\u011fini \u00f6ne s\u00fcrm\u00fc\u015flerdir (TESEV 2012; \u00d6zsemerci 2011; CHP 2010).<\/p>\n \u0130kinci olarak, t\u00fcm asker harcamalar ve kamu al\u0131mlar\u0131 Say\u0131\u015ftay\u2019\u0131n denetimine tabi tutulmu\u015f fakat OYAK (Ordu Yard\u0131mla\u015fma Kurumu) bu kapsam\u0131n d\u0131\u015f\u0131nda tutulmu\u015ftur (Altay 2011:304). Askeriye, Cumhuriyet tarihinde ilk defa askeri harcamalar\u0131 sivil denetime tabi tutacak olan Say\u0131\u015ftay kanununun oldu\u011fu gibi kabul edilmesine b\u00fcy\u00fck diren\u00e7 g\u00f6stermi\u015ftir.[5] Bu nedenle, askeriyeye denetim raporlar\u0131n\u0131 kamuya a\u00e7\u0131klay\u0131p a\u00e7\u0131klamama konusunda ayr\u0131cal\u0131k tan\u0131nm\u0131\u015ft\u0131r (TEPAV 2011:10; TESEV 2012:5). Bu konu olduk\u00e7a \u00f6nemlidir. \u00c7\u00fcnk\u00fc g\u00fcvenlik ve kolluk g\u00fc\u00e7lerine ayr\u0131lan b\u00fct\u00e7e genel b\u00fct\u00e7enin neredeyse %11ini olu\u015fturmaktad\u0131r. Bu da 39 milyar TL gibi bir rakama tekab\u00fcl etmektedir. Di\u011fer yandan askeri harcamalar Gayri Safi Milli Has\u0131lan\u0131n %2sini olu\u015fturmakta ve 2011 y\u0131l\u0131nda 26.3 milyar TL olarak hesaplanm\u0131\u015ft\u0131r (TESEV 2012:17). Askeri harcamalar konusundaki d\u00fczenlemelerbaz\u0131 ulusal ve uluslararas\u0131 g\u00f6zlemci kurumlar taraf\u0131ndan ele\u015ftirilmi\u015f ve INTOSAI standartlar\u0131 \u00e7er\u00e7evesinde geriye at\u0131lm\u0131\u015f ad\u0131mlar olarak de\u011ferlendirilmi\u015ftir (Global Integrity 2010:97; TEPAV 2011:10,TESEV 2012:5; TI 2012:8, EC 2010:9).<\/p>\n Say\u0131\u015ftay Kanunu kabul edildikten sonra, Say\u0131\u015ftay kendi i\u00e7 hukukunu ve kurumsal d\u00fczenlemelerini yeni kanuna uyarlamaya \u00e7al\u0131\u015fm\u0131\u015ft\u0131r. Bu olduk\u00e7a zorlay\u0131c\u0131 bir s\u00fcre\u00e7tir. Bu s\u00fcre\u00e7te Say\u0131\u015ftay uluslararas\u0131 \u00f6rg\u00fctlerin kapasite geli\u015ftirme ama\u00e7l\u0131 projelerine dahil olmu\u015f ve idari ve teknik anlamda yard\u0131m alm\u0131\u015ft\u0131r (SIGMA 2012:18). AB destekli e\u015fle\u015ftirme (twinning)<\/i> projesi sayesinde kurum i\u00e7 d\u00fczenlemeleri i\u00e7in yeni yasa ile uyumlu bir \u00e7er\u00e7eve olu\u015fturabilmi\u015ftir (SIGMA 2012:23). Ayr\u0131ca D\u00fcnya Bankas\u0131 deste\u011fi ile 2012\u2019de y\u00fcr\u00fct\u00fclen proje de kurumun olu\u015fturulan \u00e7er\u00e7eveyi y\u00fcr\u00fctmek i\u00e7in bir stratejik plan olu\u015fturmas\u0131nda etkili olmu\u015ftur.[6]<\/p>\n Say\u0131\u015ftay Ba\u015fkan\u0131 2012 Nisan ay\u0131nda yapt\u0131\u011f\u0131 a\u00e7\u0131klamada d\u0131\u015f denet\u00e7ilerin uygulama a\u015famas\u0131nda olduklar\u0131n\u0131 ve kamu kurumlar\u0131n\u0131 yeni yasa \u00e7er\u00e7evesinde denetlemeye ba\u015flad\u0131klar\u0131n\u0131 belirtmi\u015ftir. Yasa gere\u011fi Say\u0131\u015ftay denetim gruplar\u0131nca haz\u0131rlanan denetim raporlar\u0131 belirli kalite kontrol s\u00fcrecinden ge\u00e7irilerek Say\u0131\u015ftay Raporuna d\u00f6n\u00fc\u015ft\u00fckten sonra Ba\u015fkanl\u0131k\u00e7a TBMM\u2019ye sunulacakt\u0131r.[7] Meclis\u2019te b\u00fct\u00e7e g\u00f6r\u00fc\u015fmeleri ba\u015flamadan Say\u0131\u015ftay 132 rapor haz\u0131rlam\u0131\u015f ve \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc gibi Meclis\u2019e sunmaya haz\u0131r hale getirmi\u015ftir.[8] Fakat Meclis yaz d\u00f6nemi i\u00e7in tatile girmeden hemen \u00f6nce Say\u0131\u015ftay kanunu ile ilgili bir de\u011fi\u015fiklik torba yasa[9] kapsam\u0131na al\u0131nm\u0131\u015f ve Haziran ay\u0131nda Meclis\u2019ten ge\u00e7irilmi\u015ftir. Torba yasa son d\u00f6nemde h\u00fck\u00fcmetin bir \u00e7ok farkl\u0131 yasada ayn\u0131 anda de\u011fi\u015fklik yapmas\u0131na imkan tan\u0131yan bir ara\u00e7 haline gelmi\u015f ve s\u0131k s\u0131k kullan\u0131l\u0131r olmu\u015ftur. Bu son dakika de\u011fi\u015fikli\u011fi nedeni ile Say\u0131\u015ftay sonbaharda PBK\u2019da b\u00fct\u00e7e g\u00f6r\u00fc\u015fmeleri ba\u015flamadan \u00f6nce denetim raporlar\u0131n\u0131 Meclis\u2019e g\u00f6nderememi\u015ftir. Bu durum daha \u00f6nce Cumhuriyet tarihinde hi\u00e7 ya\u015fanmam\u0131\u015ft\u0131r.[10] Say\u0131\u015ftay Ba\u015fkan\u0131 haz\u0131rlanan 132 raporun yasada yap\u0131lan son dakika de\u011fi\u015fikli\u011fi netices\u015fnde olu\u015fan yeni mevzuata uygun olmad\u0131\u011f\u0131n\u0131 gerek\u00e7e olarak g\u00f6stermi\u015ftir.[11] \u00d6zetle bu yasal d\u00fczenlemelerin 2011 y\u0131l\u0131nda Say\u0131\u015ftay\u2019\u0131n kamu kurumlar\u0131n\u0131 denetlenmesinin \u00f6n\u00fcne ge\u00e7ti\u011fi s\u00f6ylenebilir.<\/p>\n 2012\u2019de al\u0131nan yasal \u00f6nlemler Say\u0131\u015ftay\u2019\u0131n kurumsal \u00f6zerkli\u011fini s\u0131n\u0131rland\u0131rm\u0131\u015ft\u0131r. Ayr\u0131ca 2010\u2019da kabul edilen yasay\u0131 geriye g\u00f6t\u00fcrerek askeriye de dahil olmak \u00fczere t\u00fcm kamu kurumlar\u0131n\u0131n harcamalar\u0131n\u0131n denetimi nederedeyse imkans\u0131z hale gelmi\u015ftir (TESEV 2012:8). Anayasa Mahkemesi, Say\u0131\u015ftay\u2019\u0131n yetkilerinin k\u0131s\u0131tlanmas\u0131na kar\u015f\u0131 \u00e7\u0131km\u0131\u015f ve kamu harcamalar\u0131n\u0131n \u015feffafl\u0131\u011f\u0131n\u0131n ve hesap verilebilirli\u011fini sa\u011flayan kurallar\u0131 yeniden uygulamaya koymu\u015ftur. Fakat t\u00fcm bu ko\u015fullar alt\u0131nda var olan denetim k\u0131lavuzuna uygun performans denetimi tam anlam\u0131yla yap\u0131lamam\u0131\u015ft\u0131r (Avrupa Komisyonu 2013:76).\u00a0Say\u0131\u015ftay 146 kurumun raporunu[12] haz\u0131rlanmas\u0131na ra\u011fmen Meclis b\u00fct\u00e7e g\u00f6zetimini sa\u011flayacak kalitede olmad\u0131\u011f\u0131 i\u00e7in bu raporlardan memnun olmam\u0131\u015ft\u0131r. Bir \u00e7ok kamu kurumu Say\u0131\u015ftay\u0131n performans denetimi i\u00e7in talep etti\u011fi bilgileri sa\u011flayamam\u0131\u015ft\u0131r. Sonu\u00e7ta da Say\u0131\u015ftay kurumlar\u0131n denetimi \u00e7er\u00e7evesinde sa\u011fl\u0131kl\u0131 g\u00f6r\u00fc\u015f bildirememi\u015f ve son iki y\u0131lda belirlenen k\u0131lavuza uygun denetim yapamam\u0131\u015ft\u0131r.[13]<\/p>\n Say\u0131\u015ftay\u2019\u0131n i\u00e7inde bulundu\u011fu bu kriz d\u0131\u015far\u0131dan te\u015fvik edilen reformlar\u0131n politik olarak sahiplenilmedi\u011fi s\u00fcrece ba\u015far\u0131zl\u0131\u011fa yol a\u00e7t\u0131\u011f\u0131n\u0131\u00a0 g\u00f6stermi\u015ftir. Yeni Say\u0131\u015ftay kanunu uluslararas\u0131 finans kurumlar\u0131n\u0131n kredi ve fonlar\u0131ndan yararlanmak ve AB \u00fcyelik s\u00fcrecinin devam\u0131 ad\u0131na tasarlanm\u0131\u015ft\u0131r. Yani bu y\u00f6nde bir yasal de\u011fi\u015fim kamudan gelen bir talep ya da i\u00e7 bask\u0131dan ziyade d\u0131\u015f bask\u0131lardan kaynaklanm\u0131\u015ft\u0131r (Karabeyli\/Co\u015fkun 2010:94).\u00a0 Sonu\u00e7ta olarak da hukuka dayal\u0131 geleneksel denetim sistemi yasa ile getirilen ve performans denetimi gerektiren standartlara dayal\u0131 sistem ile \u00e7eli\u015fir hale gelmi\u015ftir (SIGMA 2008: 2). Siyasi akt\u00f6rler yasal uyum i\u00e7in g\u00f6sterdikkleri istekli tavr\u0131 bu standartlar\u0131n uygulanmas\u0131 s\u00f6z konusu olunca sergileyememi\u015flerdir. Bunun yerine eski ve yeni d\u0131\u015f denetim sistem aras\u0131nda bir uzla\u015f\u0131 noktas\u0131na varana kadar kanunu kendi \u00f6ncelikleri do\u011frultusunda d\u00fczenlemi\u015flerdir.<\/p>\n Peki Son Durum Ne?<\/b>\u00a0<\/b><\/p>\n Say\u0131\u015ftay\u2019daki kriz hen\u00fcz a\u015f\u0131labilmi\u015f de\u011fildir. H\u00fck\u00fcmet Anayasa Mahkemesi\u2019nin verdi\u011fi karar\u0131 bypass edecek yeni bir tasar\u0131 haz\u0131rlam\u0131\u015ft\u0131r. \u015eu anki yasal d\u00fczenlemede kamu kurumlar\u0131n\u0131n denetim raporlar\u0131n\u0131n Meclis\u2019e ula\u015ft\u0131ktan sonra ge\u00e7en 15 g\u00fcn i\u00e7erisinde kamuoyuna duyurulmas\u0131 gereklidir. Fakat 2013\u2019te haz\u0131rlanan bu yeni kanun \u00f6nerisi yasala\u015f\u0131rsa denetim raporlar\u0131 Meclis\u2019e g\u00f6nderilmeyecek, bunun yerine Say\u0131\u015ftay i\u00e7erisinde tart\u0131\u015f\u0131lacakt\u0131r.[14] Bu durum muhalefet partilerinin ve kamuoyunun kamu durumlar\u0131n\u0131 denetlemesini zorla\u015ft\u0131racakt\u0131r.[15] Ayr\u0131ca denetmenlerin karar alma konusundaki yetkileri s\u0131n\u0131rland\u0131r\u0131lacak fakat Say\u0131\u015ftay ba\u015fsavc\u0131s\u0131n\u0131n yetkileri geni\u015fletilecektir. H\u00fck\u00fcmet bu d\u00fczenlemenin Say\u0131\u015ftay daha \u00e7ok g\u00fc\u00e7lendirece\u011fini savunsa da ulusal ve uluslararas\u0131 g\u00f6zlemciler bu d\u00fczenlemenin kurumun ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131, denetim kapasitesi ve i\u015flevsel etkinli\u011fi i\u00e7in bir geri ad\u0131m oldu\u011funu savunmu\u015flard\u0131r (TESEV 2012:5-6, EC 2013:76). Bu d\u00fczenleme kamu harcamalar\u0131 konusunda y\u00fcr\u00fctmenin takdir yetkisinin a\u015f\u0131r\u0131 boyutlara ula\u015fma riskini do\u011furacakt\u0131r.[16] Avrupa Komisyonu da Ekim ay\u0131nda T\u00fcrkiye i\u00e7in yay\u0131nld\u0131\u011f\u0131 \u0130lerleme Raporunda \u00f6nerilen yasa \u00f6nerisi hakk\u0131ndaki \u00e7ekincelerini a\u00e7\u0131kca belirtmi\u015ftir. [17] Say\u0131\u015ftay denet\u00e7ilerinden, muhalefet partilerinden, uluslararas\u0131 \u00f6rg\u00fctlerden ve sivil toplum \u00f6rg\u00fctlerinden gelen tepkiler nedeniyle bu yasa tasar\u0131s\u0131 \u015fimdilik rafa kald\u0131r\u0131lm\u0131\u015ft\u0131r.[18]<\/p>\n Meclis\u2019te Say\u0131\u015ftay\u2019in etkinli\u011fi ve ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131 \u00fczerine tar\u0131\u015fmalar bug\u00fcn de devam etmektedir.[19]\u00a0 Bu yaz\u0131n\u0131n yaz\u0131ld\u0131\u011f\u0131 g\u00fcnlerde\u00a0 Meclis\u2019te 2014 b\u00fct\u00e7e g\u00f6r\u00fc\u015fmelerinin yap\u0131lmaktayd\u0131. Eksik ve k\u0131salt\u0131lm\u0131\u015f Say\u0131\u015ftay raporlar\u0131 bu konuda varolan tart\u0131\u015fmalar\u0131 alevlendirmi\u015ftir. Muhalefet partileri kamu kurumlar\u0131nda yap\u0131lan yolsuzlu\u011fun farkedilmesini engellemek amac\u0131yla Say\u0131\u015ftay raporlar\u0131n\u0131n hayli k\u0131rp\u0131larak Meclis\u2019e g\u00f6nderildi\u011fini savunmu\u015f ve h\u00fck\u00fcmeti olduk\u00e7a sert \u015fekilde ele\u015ftirmi\u015flerdir.[20]<\/p>\n Demokrasilerin do\u011fru d\u00fcr\u00fcst i\u015flemesi i\u00e7in bu konu olduk\u00e7a acilen \u00e7\u00f6z\u00fclmesi gereken bir sorundur ama g\u00f6r\u00fcnen o ki T\u00fcrkiye\u2019de bu durum politikac\u0131lar\u0131n\u0131n \u00f6ncelikli g\u00fcndem maddesi olamamaktad\u0131r. Ve yak\u0131n gelecekte de, en az\u0131ndan \u00f6n\u00fcm\u00fczdeki \u00fc\u00e7 y\u0131l i\u00e7erisinde, de bu konunun g\u00fcndeme ta\u015f\u0131nmas\u0131 pek olas\u0131 g\u00f6z\u00fckmemektedir. \u00c7\u00fcnk\u00fc Resmi Gazete\u2019de yay\u0131nlanan son bir de\u011fi\u015fiklikle kamu kurum ve kurulu\u015flar\u0131n\u0131n detayl\u0131 mali bilgi ve tablolar\u0131n\u0131n \u00fc\u00e7 y\u0131l daha Say\u0131\u015ftay\u2019a verilmemesinin yolu a\u00e7\u0131lm\u0131\u015ft\u0131r.[21] Mart ay\u0131nda yap\u0131lacal yerel se\u00e7imler de dikkate al\u0131n\u0131rsa Say\u0131\u015ftay kanunun yeniden h\u00fck\u00fcmetin g\u00fcndemine gelmesi pek olas\u0131 g\u00f6z\u00fckmemektedir.<\/p>\n Devlet kurumlar\u0131nda \u015feffafl\u0131k T\u00fcrkiye\u2019nin \u00e7ok uzun y\u0131llard\u0131r eksikli\u011fini hissetti\u011fi bir konu olmu\u015ftur. Bu \u00e7er\u00e7evede h\u00fck\u00fcmetin karar alma yetkisi d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan kontrol ve denetim mekanizmalar\u0131n\u0131n varl\u0131\u011f\u0131 olduk\u00e7a \u00f6nemli hale gelmektedir. Son g\u00fcnlerde g\u00fcndeme oturan ve h\u00fck\u00fcmet yetkililerini hedef alan yolsuzluk ve r\u00fc\u015fvet operasyonlar\u0131 bu aciliyeti a\u00e7\u0131kca ortaya koymu\u015ftur.[22]<\/p>\n Di\u011fdem Soyalt\u0131n, \u00a0Yay\u0131n Sorumlusu, T\u00fcrkiye Politika ve Ara\u015ft\u0131rma Merkezi (Analiz T\u00fcrkiye)\u00a0<\/strong><\/p>\n Makaleyi \u015fu \u015fekilde referans vererek kullanabilirsiniz:<\/span> Kaynaklar<\/b><\/p>\n Altay, U\u011fur (2011) \u201cT\u00fcrkiye\u2019de Askeri Harcamalar\u0131n Denetiminde Yeni Say\u0131\u015ftay Kanunun Getirdi\u011fi A\u00e7\u0131l\u0131mlar\u201d, Sayder, Ocak-\u015eubat-Mart 2011:297-304<\/p>\n Ayd\u0131n, Senem ve \u00c7arko\u011flu, Ali (2009), \u201cReforms for a Consolidated Democracy: Turkey’, in Leonardo Morlino and Amichai Magen (eds.), International Actors, Democratization Rule of Law: Anchoring Democracy? <\/i>(UACES Contemporary European Studies; New York: Routledge).<\/p>\n \u00c7aha, Havva (2009) \u201cT\u00fcrkiye\u2019de Yolsuzluk: Yap\u0131sal Boyutlar\u0131 ve Uygulama\u201d, Amme \u0130daresi Dergisi, 42(1): 105-137.<\/p>\n Din\u00e7er, \u00d6mer ve Y\u0131lmaz, Cevdet (2003) \u201cDe\u011fi\u015fimin Y\u00f6netimi i\u00e7in Y\u00f6netimde De\u011fi\u015fim, Kamuda Yeniden Yap\u0131lanma\u201d, T.C Ba\u015fbakanl\u0131k, Ekim, Ankara<\/p>\n Avrupa Komisyonu\u00a0 (2003), T\u00fcrkiye D\u00fczenli raporu. SEC (2003) 1426, Brussels.<\/p>\n Avrupa Komisyonu (2004), T\u00fcrkiye D\u00fczenli raporu SEC (2004) 1201, Brussels<\/p>\n Avrupa Komisyonu (2010), T\u00fcrkiye \u0130lerleme Raporu SEC (2008) 1327, Brussels.<\/p>\n Avrupa Komisyonu (2010), T\u00fcrkiye \u0130lerleme Raporu SEC (2010) 1327, Brussels.<\/p>\n Avrupa Komisyonu (2013), T\u00fcrkiye \u0130lerleme Raporu, SWD (2013) 417, Brussels.<\/p>\n Global Integrity (2004), Turkey Country Profile 2004,<\/p>\n http:\/\/back.globalintegrity.org\/reports\/2004\/docs\/2004\/2004Turkey.pdf<\/a><\/p>\n \u00a0Global Integrity (2010) Turkey Country Profile 2010,<\/p>\n \u00a0http:\/\/www.globalintegrity.org\/report\/ turkey\/2010<\/p>\n Karabeyli, Levent ve Coskun, Arife (2010) \u201cSay\u0131stay Denetimi Ba\u011flam\u0131nda Hesap Verme Zorunlu\u011fu\u201d, Sayder, Temmuz-Agustos-Eyl\u00fcl, pp.83-95<\/p>\n OECD (2002) \u201cExecutive Summary, in OECD Reviews of Regulatory Reform: Turkey 2002: Crucial Support for Economic Recovery\u201d, OECD publishing,\u00a0http:\/\/dx.doi.org\/10.1787\/9789264176010-2-en<\/a><\/p>\n \u00a0\u00d6nis\u015f, Ziya(2009), \u201cBeyond the 2001 financial crisis: The political economy of the new phase of neo-liberal restructuring in Turkey\u201d, Review of International Political Economy <\/i>16 (3), 409-32.<\/p>\n \u00d6zsemerci, Kemal (2011) \u201cYolsuzlukla M\u00fccadele Ba\u011flam\u0131nda Performans Denetimi ve Son Yasal D\u00fczenlemeler\u201d, Sayder, Ocak-Subat-Mart:.102-111<\/p>\n Sayg\u0131l\u0131o\u011flu, N. ve Ar\u0131, S., (2003) \u201cEtkin Devlet: Kurumsal Bir Tasar\u0131 ve Politika \u00d6nerisi\u201d, Dilek Sabanc\u0131 2002 Ara\u015ft\u0131rma \u00d6d\u00fcl\u00fc<\/i>, Sabanc\u0131 \u00dcniversitesi <\/b>Yay\u0131nlar\u0131, \u0130stanbul.\u00a0<\/b><\/p>\n Support for Improvement in Governance and Management (SIGMA) (2008), External Audit Assessment- Turkey, May<\/p>\n Support for Improvement in Governance and Management (SIGMA) (2009), External Audit Assessment- Turkey, May<\/p>\n Support for Improvement in Governance and Management (SIGMA) (2012), General Assessment Turkey, March<\/p>\n Transparency International (2012), U4 Expert Answer Overview of Corruption and Anti-corruption in Turkey, January.<\/p>\n Turkey Economic Policy Research Institute (TEPAV) (2011), \u201cYolsuzlukla M\u00fccadele ve Sivil Toplum \u0130li\u015fkisi: Bir Perspektif Denemesi\u201d, Ankara<\/p>\n Turkish Economic and Social Studies Foundation (TESEV) (2012) \u201cZay\u0131f Kalan Meclis \u0130radesi:\u00a0 Yeni Say\u0131\u015ftay Yasas\u0131\u2019nda Asker\u00ee Harcamalar\u0131n Denetimi Sorunu\u201d, Democratization<\/i> (Istanbul: TESEV (Turkish Economic and Social Studies Foundation)<\/p>\n U\u011fur, Mehmet (2008), ‘Turkish economic policy under AKP government: an assessment for 2002-2007’, Unpublished paper (available at : <\/i>http:\/\/mpra.ub.uni-muenchen.de\/18235\/<\/i><\/a>)<\/i>.<\/p>\n Yent\u00fcrk, N. (2011) STK\u2019lar i\u00e7in Asker\u00ee ve G\u00fcvenlik Harcamalar\u0131n\u0131 Izleme K\u0131lavuzu, Istanbul Bilgi Universitesi Yay\u0131nlar\u0131, \u00a0www.stk.bilgi.edu.tr\/docs\/ askeriharcamalarkilavuzu.pdf\u00a0<\/a><\/p>\n Dipnotlar\u00a0<\/b><\/p>\n [5] \u201cAskerden itiraz\u201c [Rejection from the military] , Milliyet, 11.03.2010<\/p>\n http:\/\/siyaset.milliyet.com.tr\/askerden-itiraz\/siyaset\/siyasetdetay\/11.03.2010\/1209717\/default.htm<\/span><\/p>\n<\/div>\n [16] Changes to Court of Accounts Law would deal blow to transparency, Today\u2019s Zaman, 28.04.2013, http:\/\/www.todayszaman.com\/news-313869-changes-to-court-of-accounts-law-would-deal-blow-to-transparency.html<\/p>\n [17]<\/span><\/span> \u2018AB, Say\u0131\u015ftay kanun tasla\u011f\u0131ndan ciddi \u015fekilde endi\u015feli\u2019, [The EU has serious concerns about the draft TCA law], Zaman, 11.10.2013, <\/span>http:\/\/www.zaman.com.tr\/dunya_ab-sayistay-kanun-taslagindan-ciddi-sekilde-endiseli_2150613.html<\/a><\/p>\n<\/div>\n
\nSoyalt\u0131n, Di\u011fdem\u00a0 (Aral\u0131k, 2013),\u00a0\u201cSay\u0131\u015ftay Krizde! Acil bir Sorun ama \u00d6nemli Bir G\u00fcndem Maddesi mi?\u201d, Cilt II, Say\u0131 10, s.11-20,\u00a0T\u00fcrkiye Politika ve Ara\u015ft\u0131rma Merkezi (AnalizT\u00fcrkiye), Londra: Analiz T\u00fcrkiye\u00a0<\/em>(http:\/\/researchturkey.org\/dev\/?p=4587&lang=tr)<\/p>\n