A special account is opened at the bank for each project by the accounting unit that manages the project account. For projects whose funding has not yet been finalized, if the granting organization requests that a bank account number be provided, the accounting unit may open a special bank account even before the grant is secured. All expenditures related to the project are made from the bank account opened for the project by the accounting unit that manages the project's special accounts, based on instructions given by the project coordinator.

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

EU projects are subject to the regulation on the expenditure and accounting of grant amounts transferred to public administrations from the resources of the European Union and international organizations in return for projects, as well as the expenditure procedures applicable to projects supported by the European Union and international organizations.

Purchases up to €150,000 are within the authority and responsibility of the project coordinator and are carried out according to procedures and principles to be determined in advance. For purchases exceeding this amount, the principles specified in the Council of Ministers Decision dated 01.12.2003 and numbered 2003/6554 apply.

Goods and services to be purchased within the scope of the project are procured within the framework of the provisions set out in the project contract and, if applicable, the program rules governing the project process. If there is no provision in the contract regarding these expenditures, purchases up to €150,000 are within the authority and responsibility of the project coordinator and are carried out according to procedures and principles to be determined in advance. For purchases exceeding this amount, the principles specified in the Council of Ministers Decision dated 01.12.2003 and numbered 2003/6554 apply. For further information, please contact the BAP Coordinatorship.

Provided that it is limited to the duration of the project, persons may be employed with social security (SGK) coverage within the scope of the project and for project-related services; in accordance with the general provisions, for the wages to be paid to such persons under the contract, entry and exit procedures are carried out by the unit responsible for personnel transactions, and the insurance premium, unemployment insurance premium share, and taxes are declared and paid to the relevant social security directorate and tax office within the legal deadline after payment is made by the accounting unit.

Individuals appointed as scholarship holders within the scope of EU and international projects must apply to the EU and International Projects Unit with the following documents during the initial application stage:

• EU Project Scholarship Holder Information Form
• Health Insurance Entitlement Certificate (Müstehaklık Belgesi)
• Copy of Turkish ID Card or Work Permit-E-Exemption Certificate
• Current student certificate

The suitability and completeness of the submitted documents are checked by the EU and International Projects Unit. Upon completion of the check, the scholarship holder is directed to the personnel responsible for EU scholarship personnel affairs for the completion of insurance procedures and necessary additional documents.

After the completion of the insurance entry process, the documents related to the scholarship process must be submitted to the personnel responsible for EU scholarship personnel affairs.

Scholarship holders are required to prepare the requested documents in their current form for each month they will receive payment and submit them to the personnel responsible for EU scholarship personnel affairs.

It is important that the documents are complete, up-to-date, and compatible with the relevant payment period to ensure the timely execution of the scholarship payment process.

If there are per diem allowances for travel to be undertaken within the scope of the project, they are paid according to the provisions specified within the project. If there is no provision in the project contract, for domestic travel, payment is made at twice the per diem rate payable under paragraph (a) of Article 33 of Travel Allowance Law No. 6245.

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

For payments related to goods or services to be purchased, it is essential to attach documents such as the invoice or a document substituting for the invoice received in return for payment, and a payroll; in addition, the provisions of the Central Government Expenditure Documents Regulation published in the Official Gazette dated 31/12/2005 and numbered 26040 (repeated) apply by analogy.

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

Cash register receipts are not valid for expenditures; an invoice must be obtained. Only cash register receipts for gasoline expenses used in travel and fieldwork will be valid.

The invoice must be issued in the name of the METU Directorate of Strategy Development. You can find the relevant information below:

ODTÜ Strateji Geliştirme Daire Başkanlığı
Üniversiteler Mah. Dumlupınar Bulvarı No:1
06800 Çankaya/Ankara/TÜRKİYE
Tax No: 6320050974 (Çankaya)

The invoice type must be selected as "Exempt (İstisna)."
The invoice scenario must be "Public (Kamu)."
If an exemption applies, the exemption code and the project's short name must be included in the description field.
If the project has a VAT exemption, you must share the tax identification number of your affiliated spending unit with the supplier as the second tax ID.

Important Note: If the project does not have an exemption, only the tax identification number of your affiliated spending unit should be entered. The invoice scenario must still be "Public (Kamu)"; however, the invoice type should be issued as "Sale (Satış)" instead of "Exempt (İstisna)." In this case, there is no need to share a second tax identification number.

Pursuant to paragraph (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 which entered into force on 01.01.2011, the use of other resources and funds obtained domestically and internationally, including European Union funds, has become subject to audit by the Court of Accounts.

Upon notification by the project coordinator to the relevant unit that the project has been completed, the amount remaining in the special account is checked as part of the project closure procedures.

If there is no balance in the special account, the closure petition prepared by the project coordinator is sent directly to the relevant accounting unit, and the necessary closure procedures are carried out by the accounting unit.

If there is a balance in the special account, the Authorizing Officer (Harcama Yetkilisi) is informed about the amounts to be refunded under the project contract. Upon confirmation of the balance and project audit information, the HYS (Public Expenditure System) processes are initiated by the Realization Officer (Gerçekleştirme Görevlisi) of the relevant project. After the approvals are completed, the project's account is closed by the Accounting Unit, and the balance is transferred to the Trust Account (Emanet Hesabı).

In the transactions to be carried out in this context, it is essential that the petition regarding the project closure, the special account balance, the refund amounts, and the HYS entry records are consistent with each other.