FAQ

They are subject to the regulation on spending and accounting of grant amounts transferred to public administrations from European Union and international organizations’ resources, as well as the expenditure procedures to be applied in projects supported by the European Union and international organizations.

For each project, a dedicated bank account is opened by the accounting unit responsible for maintaining the project account. For projects that are not yet definitively approved, if the funding organization requests a bank account number, a dedicated account may be opened even before the grant is received. All project-related expenditures are made from this dedicated bank account by the accounting unit, based on the instructions of the project coordinator.

The project coordinator is responsible for ensuring that expenditures are used in line with the project conditions and objectives, effectively and efficiently; for being accountable to the public administration and the funding organization; and for compensating any losses arising from ineffective or inefficient use of project resources.

Once the project coordinator notifies the accounting unit that the project has been completed, amounts that must be refunded under the project contract are returned first. The remaining balance is then recorded by the accounting unit as revenue to the budget. 

However, if there are new projects prepared or to be prepared within this scope, with the approval of the top executive, the surplus may be kept (instead of being recorded as budget revenue) in a sub-account to be opened under the Trust/Deposits Account, to cover necessary costs during the preparation stage of these projects and/or the costs incurred for approved projects whose grant payments have been delayed until the grant payment is made.

For payments related to purchases of goods or services, it is essential to attach documents such as an invoice (or an equivalent document) and payroll documents. In addition, the provisions of the Central Government Expenditure Documents Regulation published in the Official Gazette dated 31/12/2005 and numbered 26040 (duplicate issue) are applied by analogy. 

Depending on the type of expenditure and in mandatory cases, other supporting documents may also be used. Supporting documents constitute the basis for the expenditures. Those who carry out the expenditures are responsible for the content and accuracy of these documents. The responsibility of the accounting officer maintaining the project account is limited to correctly recording expenses based on supporting documents, keeping documents for audit purposes, and reporting.

Pursuant to subparagraph (c) of Article 4 of the new Court of Accounts Law No. 6085, published in the Official Gazette dated 19/12/2010 and numbered 27790 and entered into force on 01/01/2011, the use of resources and funds obtained from within and outside the country, including European Union funds, is subject to audit by the Court of Accounts.

Purchases up to €150,000 fall under the authority and responsibility of the project coordinator and are carried out according to procedures and principles determined in advance. For purchases exceeding this amount, the rules specified in the Council of Ministers Decision dated 01/12/2003 and numbered 2003/6554 apply.

Cash register receipts are not considered valid for expenditures; an invoice is mandatory. Only cash register receipts for fuel expenses used in travel and field studies are accepted.

For expenditures within the scope of the project, the project name/number must be indicated, and the invoice address should be as follows: 

Orta Doğu Teknik Üniversitesi Bilimsel Araştırma Projeleri ANKARA
Proje Adı / Proje No (project name / project no)
Doğanbey Vergi Dairesi (tax office)
Vergi Numarası: 6340617444 (tax number)

Invoices for expenditures must be prepared in two copies (one original and one copy). After the back of the copy is signed by the project coordinator, both the original and the signed copy should be submitted to the BAP Coordination Office. Invoices must include the names and signatures of the persons delivering and receiving the goods/services, or a dispatch note (delivery note) must be available. For all expenditure documents obtained from abroad, Turkish translations must be prepared and signed by the person who made the expenditure.

If per diem payments are defined for travel under the project, they are paid according to the provisions specified in the project. If there is no provision in the project contract, for domestic travel, per diem is paid as twice the amount specified under Article 33(a) of the Travel Allowance Law No. 6245. 

For international travel, the provisions of the Travel Allowance Law apply. In addition, accommodation costs are paid (provided they are documented) up to four times the per diem amount specified under Article 33(a) of the Travel Allowance Law, not exceeding the documented amount.

Provided that it is limited to the project duration, for personnel employed under SSI for project-related services, the hiring and separation procedures are carried out by the unit responsible for personnel processes in accordance with general provisions. After the accounting unit makes the payment, social security premiums, unemployment insurance premium shares, and taxes are declared and paid to the relevant social security directorate and tax office within the legal period.

Purchases of goods and services within the scope of the project are carried out in line with the provisions specified in the project contract and, if applicable, the program rules that define the project process. If there is no specific provision in the contract, purchases up to €150,000 are performed under the authority and responsibility of the project coordinator according to procedures and principles determined in advance. For purchases exceeding this amount, the rules specified in the Council of Ministers Decision dated 01/12/2003 and numbered 2003/6554 apply. For details, please contact the BAP Coordination Office.