National Seminar on Developing a Program
for the Implementation of the 2008 SNA and
Supporting Statistics in Turkey
Mahir ADANIR
Mustafa SUYABATMAZ
10 September 2013
Ankara - Turkey
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
Public Accounting System in Turkey
• Migrated to accrual basis by Public Financial
Management and Control Law(2004),
• Accrual basis and cash basis
• Simultaneous tracking of budget realizations
through analytical budget classifications.
• By using reflection accounts.
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
Analitical Budget Classification
Institutional Functional
I
II III IV I
II
III
Financial
I
Economical
I
II III
IV
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
How had been the government financial tables
produced before 2004 ? (1)

There was a Budget Oriented Reporting, so the transactions, which were included
optionally into the Budget Law, were reported
instead of all activities of the
government.

While data of the budgetary institutions were produced from the cash based accounting
system, data of the other institutions were compiled with questionnaires.

Government financial tables did not reflect the real financial situation of the
government.
How had been the government financial tables
produced before 2004 ?


The government’s non-financial assets couldn’t be integrated into
the accounting process and couldn’t be reported.
Accounting systems used to have and didn’t provide information
about:







Payment arrears,
Accrued expenses,
Incurred liabilities due to accrued expenses such as interest,
Accrued revenues other than tax revenues,
Claimed receivables due to accrued revenues such as interest, and
Contingent liabilities.
Compiling the government financial data for all public entities was
almost impossible.
Because, accounting system couldn’t be used to measure general government’s size,
public accounts couldn’t be managed effectively.
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
Transition Stages of New System -1Adoption of The New Public Finance Management and Control Law

New Law was enacted in 2003,

The scope of the Law was determined as «General Government Sector» according to
the international criteria,

the Law has brought following innovations;

Common rules have been introduced for the institutions within the scope of central government, local
government and social security institutions; and financial system of the institutions has been made uniform,

Analytical budget classification being comprised by the institutional, functional and economic subclassification has been developed,

For providing the implementation unity, a standard government accounting system was established and all of
the institutions have been obliged to implement this standard.
Transition Stages of New System -2Establishment of Accrual Based Accounting System

Accrual based accounting system was put into practice between 2004 and 2006,

Frame accounting regulation and frame chart of accounts were created for the
general govenment,

Under the coordination of the Ministry of Finance accounting arrangements of
central government, local government and social security institutions were made
and their detail charts of accounts were created

The institutions are obliged to issue following tables

Trial Balance,

Balance Sheet,

Operating Tables,

Cash Flow Table,

The Tables for Budget Implementation Results etc.
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
Transition Stages of New System -3Generation of IT Infrastructure
All accounting units began to operate online in the central IT system (Say 2000i system)
developed by Ministry of Finance throughout the country for accounting service of
budgetary institutions,
Instant monitoring of financial transactions of budgetary institutions has been ensured,
Compilation of quarterly financial data of app. 4600 local government units was
ensured through Public Expense and Accounting IT System (KBS).
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
Transition Stages of New System -4Training Activities

For putting new accrual based accounting system into practice ;

490 accountants were trained as trainers in the field.

These trainers trained 9000 accounting staff members throughout the
country.
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
Transition Stages of New System -5Production of The Government’s Balance Sheet and the GFS Tables

As a result of enacting new Law and Accrual Based Accounting
System, following tables of all units and sub-sectors of general
government and general government sector could be issued:

Balance Sheet,

Operating Results Table,

The Cash FlowTable ,

Budget Tables and

The statistics according to GFSM 2001.
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
Redetermination of Coverage of General
Government Sector

It was established a working group for determining the scope of general government
sector according to international criteria (ESA 95). This working group consists of

Ministry of Finance,

Undersecretariant of Treasury,

Turkish Republic of Central Bank,

Ministry of Development,

Turkish Statistical Institute.
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
Redetermination of Coverage of General
Government Sector

In 2008, a workshop was held to redetermine the coverage of general government. Experts from IMF,
EUROSTAT and from some EU countries contributed to the workshop.

In 2009, coverage of general government sector was redetermined according to the result of workshop
and the international criteria by this working group.

The process will be repeated once in a two-year period.

Folowing decision tree was used in order to classify an institutional unit in general government or not.
DECISION TREE
GENERAL GOVERNMENT
CENTRAL
GOVERNMENT
General Budget
Institutions
LOCAL
GOVERNMENT
Provincial Special
Administrations
Special Budget
Institutions
Municipalities
Regulatory and
Supervisory
Institutions
Administrations
Affiliated to
Municipalities
SOCIAL SECURITY
INSTITUTIONS
Social Security
Institution
Turkish Employment
Agency
GENERAL GOVERNMENT
CENTRAL
GOVERNMENT
LOCAL
GOVERNMENT
General Budget
Institutions
Provincial Special
Administrations
Special Budget
Institutions
Municipalities
Regulatory and
Supervisory
Institutions (except
from CMB and BRSA)
Revolving Funds
Extra Budgetary
Funds_
Social Facilities
Other Institutions of
Central Government
Development Agencies
Provincial directorates
of youth and sports
Local Government
Unions
SOCIAL SECURITY
INSTITUTIONS
Social Security
Institutions
Unemployment
Insurance Fund
Turkish Employment
Agency
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
Data Compiling Periods


As the Ministry of Finance we compile data;

From central government in real time,

From extra budgetary institutions quarterly.

From local governments monthly,

From social security institutions quarterly.
And disseminate montly data in t+15 days, quarterly data in
t+3 months
Central Government
General Budget
Institutions (1530)
 Accounting Unit of Government Dept (Every Friday), Tax Units
(Every Morning), Accounting Unit of Precidency of Republic (Every
Month)
Special Budget
Institutions (270)
 Penal Institutions with Prisons and Working Places (Every Month)
Regulatory and
Supervisory Institution (8)
 Public Procurement Authority, Energy Market Regulatory
Authority, Information and Communications Tecnologies
Authority
(Every Month)
Extra Budgetary
Funds (4)
Social Facilities (342)
Revolving Funds
Other Extra Budgetary
Institutions (11)
 Compiled quarterly
Local Government
Municipilaties (2949)
Provincial Special
Administration (83)
Compiled monthly
Local Goverment
Unions (1714)
Development
Agencies (26)
Compiled quarterly
Provincial Youth and
Sport Agencies (81)
Social Security
Sector
Social Security
Institution
Turkish Employment
Institution
Unemployement
Insurance Fund
Compiled quarterly
National Seminar on Developing A Program
for the Implementation of the
2008 SNA and Supporting Statistics in Turkey
10 September 2013 / Ankara - Turkey
Reporting and disseminating general
government financial tables


According to the Turkish Official Statistics Programme,

Monthly tables are disseminated in t+15 days.

Quarterly tables are disseminated in t+3 months

Annual tables are disseminated in t+5 months.
We send GFS tables of central government monthly and GFS tables of the
general government annually to the IMF. And also TURKSTAT, Central Bank
and Treasury use these data for their statistics.
THANK YOU FOR YOUR
ATTENTION