In Turkey, the construction and property rights of the mosques belong to various associations, foundations and individuals. The management of mosques, its restoration and maintenance works are carried out by the Presidency of Religious Affairs. It can therefore be argued that particularly the works requiring a central planning and organization, such as the place, the architecture and the strength of the new buildings, should be directed by a supervising institution. Currently, the mosques are usually built with a private funding provided by voluntary donations. However, this practice results in the fact that the mosques are mostly built in places and in ways according to the whims of the funding benefactor. This leads to several problems of quality and capacity concerning aesthetics, security and need for new buildings. This article argues that these problems can be solved through the establishment of a fund for the works of repair and maintenance of mosques managed and supervised by the Presidency of Religious Affairs. We strongly advice to create a fund titled Works of Construction and Maintenance of Mosques by the Presidency of Religious Affairs, which can turn the newly built mosques into beautiful and enduring constructions. As the fund will belong to a public institution, it will have to take similar public funds as its basic source to follow. There is amply scholarly literature on the management of public funds and their legislation, which we have scrutinized in this article. The structure and the specific functioning of the proposed fund can be explored in another research. In this article, we are bound to treat in general terms the issues of the budget and its accounting system without going into much details. We will not discuss the layout of the accounting document, nor the detailed chart of accounts. This article starts by providing general information on the current status, construction and management works of the mosques in our country. As such, it gives a background for the reasons and aims to create such a fund. In the following part, issues such as the revenues, expenses and budget of the fund are discussed. The final part concludes with the survey of the accounting framework and system.
Publication Date : September 15, 2020
|APA||Kaçar, Y . (2020). DİYANET İŞLERİ BAŞKANLIĞI CAMİ YAPIMI VE BAKIMI FONU BÜTÇE VE MUHASEBE DÜZENİ . The Journal of Social Science , 4 (8) , 705-719 . DOI: 10.30520/tjsosci.777006|