The Constitutional Court's decisions regarding the financial audits of political parties have been published in the Official Gazette. In 30 separate rulings covering 26 political parties, the High Court ruled that certain accounts would not be accepted and that criminal complaints would be filed with the Ankara Chief Public Prosecutor's Office due to identified irregularities.
The decisions, which appeared in the October 15, 2026, issue of the Official Gazette, primarily examined the 2024 final accounts of the parties. In addition, the 2022 and 2023 accounts of some parties were also subject to audit.
In its examinations, the Constitutional Court noted that income and expenditure records were kept incompletely, there were inconsistencies between financial statements, and documents requested for the audit were not submitted. The decisions also reflected that some parties failed to present copies of resolutions showing that their final accounts had been approved by the authorized bodies.
DEFICIENCIES HINDERING THE AUDIT
Among the deficiencies highlighted in the decisions were the absence of approved documents showing that the final accounts of the headquarters and provincial organizations had been examined, accepted, and consolidated. It was stated that in some files, year-end cash count reports, bank reconciliation letters, and account documents related to provincial organizations were not submitted.
The Court also evaluated the fact that administrative expenses such as rent, electricity, water, telephone, and stationery for the active party headquarters and provincial organizations were not included in the accounts. It was determined that this situation was not in accordance with the ordinary course of life and pointed to off-the-books income and expenditure transactions.
The political parties mentioned in the Constitutional Court's decisions are listed as follows:
- - Türkiye Yüzüncü Yıl Partisi
- - Kızılelma Partisi
- - Milliyetçi Cumhuriyet Partisi
- - Çağdaş Türkiye Partisi
- - Umuda Yürüyüş Partisi
- - Küresel Adalet ve Liyakat Partisi
- - As Parti
- - Kürdistan Komünist Partisi
- - İşçinin Kendi Partisi
- - Anadolu Cumhuriyet Partisi
- - Türkiye Ekonomi ve Kalkınma Partisi
- - Anahtar Parti
- - Genç Türkiye Partisi
- - Hak ve Adalet Partisi
- - Doğuş Partisi
- - Bağımsız Cumhuriyet Partisi
- - Cumhuriyetçi Aydınlık Partisi
- - Türkiye Emekliler ve Emekçiler Partisi
- - Türkiye’m Partisi
- - Cumhuriyet ve İstiklal Partisi
- - Hak ve Huzur Partisi
- - Adalet ve Demokrasi Partisi
- - Türkiye Emekliler Partisi
- - Sağ Parti
- - Anadolu Birliği Partisi
- - Ana Yol Partisi
While three separate decisions were issued regarding the 2022, 2023, and 2024 accounts of the Milliyetçi Cumhuriyet Partisi, the 2023 and 2024 accounts of the Umuda Yürüyüş Partisi and the Küresel Adalet ve Liyakat Partisi were also examined separately.
The Constitutional Court considered acts such as the failure to establish a record and document system, the failure to provide requested information in accordance with the procedure, and the execution of income-expenditure transactions outside of the accounts as situations that hinder financial auditing. In this context, it was decided to file a criminal complaint with the Ankara Chief Public Prosecutor's Office for legal action to be taken in accordance with Article 111 of the Law on Political Parties.
In some files, it was ruled that the matter be reported to the Ankara Governorship for action to be taken against the party officials due to the failure to submit the necessary information on time.
News Source: 12punto
