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Lizbon Antlaşması Sonrası Avrupa Sayıştayı: 2009-2017 Dönemi Yıllık Raporları Üzerine Bir İnceleme

Year 2019, Volume: 2 Issue: 1, 25 - 50, 22.11.2019

İlhan İlhan Aras , Akın Sağıroğlu

Abstract

Avrupa Sayıştayı, Avrupa Birliği’nin
bir kurumu olarak 40 yılı aşkın bir süredir faaliyetlerine devam etmektedir.
Avrupa Birliği’nin bütçesini, gelir ve harcama alanlarını
denetlemektedir. Avrupa Sayıştayı ile ilgili yapılan çoğu çalışma, kurumun
tarihi ve diğer Avrupa Birliği kurumlarıyla ilişkisine odaklanmıştır. Bu
çalışma ise, kurumun yıllık raporlarına odaklanmaktadır. Avrupa Sayıştayı’nın
yayınladığı yıllık raporlar dikkate alındığında bu konuyla ilgili yeterli
çalışmanın olmadığı görülmektedir. Bu nedenle çalışma, Avrupa Sayıştayı
tarafından yayınlanan yıllık raporlara odaklanması nedeniyle literatüre katkı
sağlayacaktır. Bu çerçevede öncelikle Lizbon Antlaşması sonrasında kurumun
yapısı ve görevleri ele alınmış, Avrupa Birliği bütçesine değinilmiştir.
Sonraki bölümde ise, 2009-2017 dönemi temelinde Avrupa Sayıştayı tarafından
yayınlanan yıllık rapor sonuçları incelenmiştir. Sonuç olarak, yıllık hata
oranlarının 2015’e kadar arttığı, daha sonra azaldığı ve ayrıca çok yüksek
olmadığı görülmüştür.

Keywords

Avrupa Sayıştayı Bütçe Lizbon Antlaşması Yıllık Rapor

References

  • Avrupa Birliği Genel Sekreterliği. (2011). Avrupa Birliği Antlaşması ve Avrupa Birliği’nin İşleyişi Hakkında Antlaşma. Ankara.
  • Barker, P. (2006). Big Ticket Auditing: A Review of the Structures of the European Court. The Irish Accounting Review, 13(2), 1-20.
  • Barrueco, M.-L. S. (2015). The Contribution of the European Court of Auditors to EU Financial Accountability in Times of Crisis. Romanian Journal of European Affairs, 15(1), 70-85.
  • Castells, A. (2005). External audit institutions: the European Court of Auditors and its relationship with the national audit institutions of the Member States. In Ed. M. G.
  • Crespo (Ed.), Public Expenditure Control in Europe Coordinating Audit Functions in the European Union, (pp. 127-147). Cheltenham: Edward Elgar.
  • Court of Auditors. (2009). Annual Report on the Implementation of the Budget. OJEU C 303, 9.11.2010.
  • Court of Auditors. (2010). Annual Report on the Implementation of the Budget. OJEU C 326, 10.11.2011.
  • Court of Auditors. (2011). Annual Report on the Implementation of the Budget. OJEU C 344, 12.11.2012.
  • Court of Auditors. (2012). Annual Report on the Implementation of the Budget. OJEU, 14.11.2013.
  • Court of Auditors. (2013). Annual Report on the Implementation of the Budget. OJEU C 398, 12.11.2014.
  • Court of Auditors. (2014). Annual Report on the Implementation of the Budget. OJEU C 373, 10.11.2015.
  • Court of Auditors. (2015). Annual Report on the Implementation of the Budget. OJEU C 375, 13.10.2016.
  • Court of Auditors. (2016). Annual Report on the Implementation of the Budget. OJEU C 322, 28.9.2017.
  • Court of Auditors. (2017). Annual Report on the Implementation of the Budget. OJEU C 357, 4.10.2018.
  • Davies, E. (2013). European Court of Auditors: Information Guide. European Sources. http://aei.pitt.edu/74895/1/European_Court_Auditors.pdf.
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  • European Commission. (2019). Figures and Documents. [Available online at http://ec.europa.eu/budget/mff/figures/index_en.cfm], Erişim Tarihi: 14.01.2019.
  • European Court of Auditors. (2011), 2010 Annual Report- Frequently asked questions, FAQ. Luxembourg, ECA/11/40.
  • European Court of Auditors. (2012). 2012 Annual Report-Breakdown of the Overall Error Rate (%4.8). [Available online at https://www.eca.europa.eu/Lists/ECADocuments/GRAPH5_AR12/graph5_EN.jpg], Erişim Tarihi: 07.01.2019.
  • European Court of Auditors (2013). 2012 Annual Report- Frequently Asked Questions. Luxembourg, ECA/13/37.
  • European Court of Auditors. (2014). 2013 EU Audit in Brief. Luxembourg.
  • European Court of Auditors. (2015). 2014 EU Audit in Brief. Luxembourg.
  • European Court of Auditors. (2016). 2015 EU Audit in Brief. Luxembourg.
  • European Court of Auditors. (2017). 2016 EU Audit in Brief. Luxembourg.
  • European Court of Auditors. (2018a). Composition. [Available online at https://www.eca.europa.eu/Other%20publications/COMPOSITION/COMPOSITION_EN.pdf], Erişim Tarihi: 19.01.2019.
  • European Court of Auditors. (2018b). 2017 EU Audit in Brief. Luxembourg.
  • European Court of Auditors. (2018c). 2017 Activity Report. Luxembourg.
  • European Court of Auditors. (2019). Governance. [Available online at https://www.eca.europa.eu/en/Pages/Structure.aspx], Erişim Tarihi: 06.01.2019.
  • Fortvingler, J. (2012). Exploring Milestones and Rationales for the Development of the Audit Methodology of the European Court of Auditors. Social and Management Sciences, 20(2), 63–69.
  • Göçmen, İ. (2016). Sayıştay. İçinde B. Akçay, İ. Göçmen (Ed.), Avrupa Birliği: Tarihçe, Teoriler, Kurumlar ve Politikalar. 3. Baskı, (ss. 319-339), Ankara: Seçkin Yayıncılık.
  • Groenendıjk, N.S. (2004). Assessing Member States’ Management of EU Finances: An Empirical Analysis of the Annual Reports of the European Court of Auditors, 1996–2001. Public Administration, 82(3), 701–725.
  • Kourtikakis, K. (2010). Imitation and Supranational Politics: Some Lessons from the European Ombudsman and the European Court of Auditors. European Political Science Review, 2(1), 27–48.
  • Laffan, B. (1999). Becoming a ‘Living Institution’: The Evolution of the European Court of Auditors. Journal of Common Market Studies, 37(2), 251–268.
  • Mengiler, Ö. (2010). Avrupa Birliği Sayıştayı’nın Kurumsal Etkinliği. Sayıştay Dergisi, 77, 3-32.
  • Official Journal of the European Communities. (1977). Treaty amending certain financial provisions of the Treaties establishing the European Economic Communities and of the Treaty establishing a single Council of the European Communities.
  • Pallı, Ş., ve Aras, İ. (2013). Avrupa Kömür Çelik Topluluğu Denetçisinden Avrupa Sayıştayı’na: Mali Denetim Çerçevesindeki Kurumsal Yapılanma. İçinde E. Tezcan (Ed.), Başlangıçtan Günümüze Avrupa Birliği Kurumları, (ss. 461-524), İstanbul: Hayat Yayınları.
  • Reçber, K. (2010). Avrupa Birliği Kurumlar Hukuku ve Temel Metinleri. Bursa: Alfa Aktüel Yayınları.
  • Renart, M.A., Enguix, Ma del R. M. & Hernández-Mora, J.A. V. (2008). Errors and Weaknesses Detected by the European Court of Auditors in the Reports on the European
  • Structural Funds 2000–2004 Accounting Forum, 32(2), 148-161.
  • Rotherham, L. (2008). The Stale Whiff of Fraud: Behind the Latest European Court of Auditors Report. The Journal of Social, Political, and Economic Studies, 33(1), 27-40.
  • Sayın, İ.H. (1998). Avrupa Birliği Sayıştayı: İnceleme. Ankara: T.C. Sayıştay Başkanlığı.
  • Skiadas, D. V. (1998). EC: The Role of the European Court of Auditors in the Battle against Fraud and Corruption in the European Communities. Journal of Financial Crime, 6(2), 178–185.
  • Stephenson, P. (2014). Appointing the members of the European Court of Auditors: towards better-qualified management and more efficient and timely decision-making? Cuadernos Europeos de Deusto, 51, 99-120.
  • Şafaklı, O. V. (2010), KKTC ve AB’de Sayıştay Müesseselerinin Etkinlik Üzerine Karşılaştırmalı Analizi. Akademik Bakış Dergisi, 20, 1-13.
  • Ünal/Tekinalp. (2000). Denetim Kurumu. İçinde Tekinalp/Tekinal (Ed.), Avrupa Birliği Hukuku, 2. Bası, İstanbul: Beta Yayınları.
  • Van Der Hoek, M. P. (2010). The European Union’s Accountability Deficit. Bulletin of the Transilvania University of Braşov, 3(52), 353-362.
  • Wilmott, P. (1984). The European Court of Auditors: The First Five Years. Public Administration, 62, 211-218

Year 2019, Volume: 2 Issue: 1, 25 - 50, 22.11.2019

İlhan İlhan Aras , Akın Sağıroğlu

Abstract

References

  • Avrupa Birliği Genel Sekreterliği. (2011). Avrupa Birliği Antlaşması ve Avrupa Birliği’nin İşleyişi Hakkında Antlaşma. Ankara.
  • Barker, P. (2006). Big Ticket Auditing: A Review of the Structures of the European Court. The Irish Accounting Review, 13(2), 1-20.
  • Barrueco, M.-L. S. (2015). The Contribution of the European Court of Auditors to EU Financial Accountability in Times of Crisis. Romanian Journal of European Affairs, 15(1), 70-85.
  • Castells, A. (2005). External audit institutions: the European Court of Auditors and its relationship with the national audit institutions of the Member States. In Ed. M. G.
  • Crespo (Ed.), Public Expenditure Control in Europe Coordinating Audit Functions in the European Union, (pp. 127-147). Cheltenham: Edward Elgar.
  • Court of Auditors. (2009). Annual Report on the Implementation of the Budget. OJEU C 303, 9.11.2010.
  • Court of Auditors. (2010). Annual Report on the Implementation of the Budget. OJEU C 326, 10.11.2011.
  • Court of Auditors. (2011). Annual Report on the Implementation of the Budget. OJEU C 344, 12.11.2012.
  • Court of Auditors. (2012). Annual Report on the Implementation of the Budget. OJEU, 14.11.2013.
  • Court of Auditors. (2013). Annual Report on the Implementation of the Budget. OJEU C 398, 12.11.2014.
  • Court of Auditors. (2014). Annual Report on the Implementation of the Budget. OJEU C 373, 10.11.2015.
  • Court of Auditors. (2015). Annual Report on the Implementation of the Budget. OJEU C 375, 13.10.2016.
  • Court of Auditors. (2016). Annual Report on the Implementation of the Budget. OJEU C 322, 28.9.2017.
  • Court of Auditors. (2017). Annual Report on the Implementation of the Budget. OJEU C 357, 4.10.2018.
  • Davies, E. (2013). European Court of Auditors: Information Guide. European Sources. http://aei.pitt.edu/74895/1/European_Court_Auditors.pdf.
  • European Commission. (2018). EU Expenditure and Revenue 2014-2020. [Available online at http://ec.europa.eu/budget/figures/interactive/index_en.cfm], Erişim Tarihi: 10.01.2019.
  • European Commission. (2019). Figures and Documents. [Available online at http://ec.europa.eu/budget/mff/figures/index_en.cfm], Erişim Tarihi: 14.01.2019.
  • European Court of Auditors. (2011), 2010 Annual Report- Frequently asked questions, FAQ. Luxembourg, ECA/11/40.
  • European Court of Auditors. (2012). 2012 Annual Report-Breakdown of the Overall Error Rate (%4.8). [Available online at https://www.eca.europa.eu/Lists/ECADocuments/GRAPH5_AR12/graph5_EN.jpg], Erişim Tarihi: 07.01.2019.
  • European Court of Auditors (2013). 2012 Annual Report- Frequently Asked Questions. Luxembourg, ECA/13/37.
  • European Court of Auditors. (2014). 2013 EU Audit in Brief. Luxembourg.
  • European Court of Auditors. (2015). 2014 EU Audit in Brief. Luxembourg.
  • European Court of Auditors. (2016). 2015 EU Audit in Brief. Luxembourg.
  • European Court of Auditors. (2017). 2016 EU Audit in Brief. Luxembourg.
  • European Court of Auditors. (2018a). Composition. [Available online at https://www.eca.europa.eu/Other%20publications/COMPOSITION/COMPOSITION_EN.pdf], Erişim Tarihi: 19.01.2019.
  • European Court of Auditors. (2018b). 2017 EU Audit in Brief. Luxembourg.
  • European Court of Auditors. (2018c). 2017 Activity Report. Luxembourg.
  • European Court of Auditors. (2019). Governance. [Available online at https://www.eca.europa.eu/en/Pages/Structure.aspx], Erişim Tarihi: 06.01.2019.
  • Fortvingler, J. (2012). Exploring Milestones and Rationales for the Development of the Audit Methodology of the European Court of Auditors. Social and Management Sciences, 20(2), 63–69.
  • Göçmen, İ. (2016). Sayıştay. İçinde B. Akçay, İ. Göçmen (Ed.), Avrupa Birliği: Tarihçe, Teoriler, Kurumlar ve Politikalar. 3. Baskı, (ss. 319-339), Ankara: Seçkin Yayıncılık.
  • Groenendıjk, N.S. (2004). Assessing Member States’ Management of EU Finances: An Empirical Analysis of the Annual Reports of the European Court of Auditors, 1996–2001. Public Administration, 82(3), 701–725.
  • Kourtikakis, K. (2010). Imitation and Supranational Politics: Some Lessons from the European Ombudsman and the European Court of Auditors. European Political Science Review, 2(1), 27–48.
  • Laffan, B. (1999). Becoming a ‘Living Institution’: The Evolution of the European Court of Auditors. Journal of Common Market Studies, 37(2), 251–268.
  • Mengiler, Ö. (2010). Avrupa Birliği Sayıştayı’nın Kurumsal Etkinliği. Sayıştay Dergisi, 77, 3-32.
  • Official Journal of the European Communities. (1977). Treaty amending certain financial provisions of the Treaties establishing the European Economic Communities and of the Treaty establishing a single Council of the European Communities.
  • Pallı, Ş., ve Aras, İ. (2013). Avrupa Kömür Çelik Topluluğu Denetçisinden Avrupa Sayıştayı’na: Mali Denetim Çerçevesindeki Kurumsal Yapılanma. İçinde E. Tezcan (Ed.), Başlangıçtan Günümüze Avrupa Birliği Kurumları, (ss. 461-524), İstanbul: Hayat Yayınları.
  • Reçber, K. (2010). Avrupa Birliği Kurumlar Hukuku ve Temel Metinleri. Bursa: Alfa Aktüel Yayınları.
  • Renart, M.A., Enguix, Ma del R. M. & Hernández-Mora, J.A. V. (2008). Errors and Weaknesses Detected by the European Court of Auditors in the Reports on the European
  • Structural Funds 2000–2004 Accounting Forum, 32(2), 148-161.
  • Rotherham, L. (2008). The Stale Whiff of Fraud: Behind the Latest European Court of Auditors Report. The Journal of Social, Political, and Economic Studies, 33(1), 27-40.
  • Sayın, İ.H. (1998). Avrupa Birliği Sayıştayı: İnceleme. Ankara: T.C. Sayıştay Başkanlığı.
  • Skiadas, D. V. (1998). EC: The Role of the European Court of Auditors in the Battle against Fraud and Corruption in the European Communities. Journal of Financial Crime, 6(2), 178–185.
  • Stephenson, P. (2014). Appointing the members of the European Court of Auditors: towards better-qualified management and more efficient and timely decision-making? Cuadernos Europeos de Deusto, 51, 99-120.
  • Şafaklı, O. V. (2010), KKTC ve AB’de Sayıştay Müesseselerinin Etkinlik Üzerine Karşılaştırmalı Analizi. Akademik Bakış Dergisi, 20, 1-13.
  • Ünal/Tekinalp. (2000). Denetim Kurumu. İçinde Tekinalp/Tekinal (Ed.), Avrupa Birliği Hukuku, 2. Bası, İstanbul: Beta Yayınları.
  • Van Der Hoek, M. P. (2010). The European Union’s Accountability Deficit. Bulletin of the Transilvania University of Braşov, 3(52), 353-362.
  • Wilmott, P. (1984). The European Court of Auditors: The First Five Years. Public Administration, 62, 211-218
There are 47 citations in total.

Details

Primary Language Turkish
Journal Section Research Articles
Authors

İlhan İlhan Aras

Akın Sağıroğlu

Publication Date November 22, 2019
Submission Date August 7, 2019
Published in Issue Year 2019 Volume: 2 Issue: 1

Cite

APA İlhan Aras, İ., & Sağıroğlu, A. (2019). Lizbon Antlaşması Sonrası Avrupa Sayıştayı: 2009-2017 Dönemi Yıllık Raporları Üzerine Bir İnceleme. Türkiye Siyaset Bilimi Dergisi, 2(1), 25-50.
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