According to AFAD’s 2025 Court of Accounts Audit Report, 242 billion 922 million 640 thousand 569 liras of the Presidency’s final budget appropriation of 243 billion 119 million 510 thousand 869 liras was spent; the implementation rate was 99.92%. Two findings related to financial transactions were identified.
- It was stated that amounts transferred to TOKİ and Emlak Konut GYO for disaster housing and infrastructure construction were directly recorded as expenses without being tracked in the appropriate accounts. It was also noted that earthquake housing units whose provisional acceptance had been completed and which had been handed over to AFAD were not recorded under the tangible fixed assets account, leading to errors in the balance sheet and preventing the financial statements from producing accurate information.
- It was found that the appropriations for projects of the General Directorate of Administrative Services, the General Directorate of Shelter and Construction Works, and the General Directorate of Disaster Response were transferred to İller Bankası A.Ş. through protocols. The Court of Accounts determined that this transfer was not in compliance with budget laws and the relevant legislation.
Why it matters
These findings show that a high budget utilisation rate alone does not mean that resources are accurately reflected in the financial statements. The failure to track amounts related to disaster housing and infrastructure investments in the appropriate accounts makes it difficult for the public to clearly see the financial value of these assets and their place on the institution’s balance sheet. The failure to record received earthquake housing units creates uncertainty both in terms of the asset inventory and the monitoring of these structures in subsequent periods. The finding that appropriation transfers to İller Bankası A.Ş. were contrary to legislation raises the question of whether resource transfer methods in disaster projects comply with budget oversight.