The Objective of the Program:
The purpose of this program is to reveal how municipalities and municipal companies are audited by the Court of Accounts and the legal consequences of the reports written as a result of the audit and the responsibilities of those responsible. In addition, it aims to provide information on the implementation of the law in municipal companies subject to the Public Procurement Law No. 4734 and municipal enterprises established within the budget.
Content:
- The place of auditing of municipalities and municipal companies in the law of Turkish Court of Accounts( TCA)
- Auditing procedure, planning, implementation, reporting and monitoring of municipalities and municipal companies by the Court of Accounts
- Legal basis for establishing municipal companies
- The place of municipal companies in the Turkish Commercial Code
- Determination of materiality in municipal companies and obtaining reasonable assurance
- The feature of the reports to be issued by the Court of Accounts as a result of the audit
- Interpretation of the damages detected in municipal companies according to the Law No. 5018 and Law No. 6085
- Audit reports to be prepared by the Court of Accounts and the legal value of these reports
- Legal results of the TCA audit reports and where these reports will be sent
- Explaining what is meant by positive opinion, qualified audit opinion, negative opinion, refraining from giving opinion in the audit reports of the TCA.
- Showing the findings affecting the audit opinion and the findings that do not affect the audit opinion with examples in the TCA audit report
- Implementation of the Public Procurement Law No. 4734 in municipal companies
- Implementation of the law numbered 4734 clause 3 / g in municipal companies with examples
- Direct Supply application
Duration of the Program:
24 Hours