Definitions All financial transactions of the public administrations under general Financial statistics: management. Public administrations and local Public administrations under general management: administrations in the Tables I, II, III, and IV attached to the Law no.5018. General management sector defined according to General management sector: international standards as per Article 52 of Law no.5018 by the Ministry of Finance. Secondary level classification of the administrations that are categorized in the Subsector: general management sector, according to budget type and resources. All operations and transactions that cause an increase or decrease Financial transactions: in the income, expense, assets, obligations (including contingent obligations such as guarantee, bond) and equities of public administrations. Recording the financial transactions in the accounts in Public administration accounts: accounts plans that are formed according to a standardized accounting system and generally-accepted accounting principles, and reporting those records according to the financial reporting standards. The financial statements, footnotes and remarks Public administration financial reports: defined in the General Management Accounting By-Law. The obtainment and collection of data. Data compilation: Aim and Objective The aim of this guideline is to define the procedures and principles to be observed in the assessment and reporting of the financial statistics published by the Ministry of Finance by the TCA. The objective of assessment of the financial statistics is to contribute to the TCA’s preparation and timely publication of the published statistics of a fiscal year, based on the accounting data in line with the principles of integrity, reliability, usefulness, methodological validity and accessibility according to the international standards. Scope
Definitions Financial statistics: All financial transactions of the public administrations under general management. Public administrations under general management: Public administrations and local administrations in the Tables I, II, III, and IV attached to the Law no.5018. General management sector: General management sector defined according to international standards as per Article 52 of Law no.5018 by the Ministry of Finance. Subsector: Secondary level classification of the administrations that are categorized in the general management sector, according to budget type and resources. Financial transactions: All operations and transactions that cause an increase or decrease in the income, expense, assets, obligations (including contingent obligations such as guarantee, bond) and equities of public administrations. Public administration accounts: Recording the financial transactions in the accounts in accounts plans that are formed according to a standardized accounting system and generally-accepted accounting principles, and reporting those records according to the financial reporting standards. Public administration financial reports: The financial statements, footnotes and remarks defined in the General Management Accounting By-Law. Data compilation: The obtainment and collection of data. Aim and Objective The aim of this guideline is to define the procedures and principles to be observed in the assessment and reporting of the financial statistics published by the Ministry of Finance by the TCA. The objective of TCA’s assessment of the financial statistics is to contribute to the preparation and timely publication of the published statistics of a fiscal year, based on the accounting data in line with the principles of integrity, reliability, usefulness, methodological validity and accessibility according to the international standards. Scope