The legal obligations of Strategy Development units are stated below.

• To determine the medium and long-term strategies and policies of the administration within the framework of national development strategies and policies, annual programs and government programs, and to carry out the necessary studies to establish its objectives.
• To develop performance and quality criteria on issues within the scope of the administration's duties and to carry out other duties assigned within this scope.
• To collect, analyze and interpret information and data regarding the management of the administration and the development of services and performance.
• To examine external factors that will affect the services in matters falling within the scope of the administration's duties, to conduct in-house capacity research, to analyze the effectiveness and satisfaction level of the services, and to conduct general research.
• To provide services related to management information systems.
• To carry out secretarial services of the Strategy Development Board if it is established in the administration.
• To coordinate the preparation of the administration's strategic plan and performance program and to carry out the consolidation of their results.
• To prepare the administration budget, including the budget estimates for the following two years, in accordance with the strategic plan and annual performance program, and to monitor and evaluate the compliance of the administration's activities with these.
• To prepare a detailed expenditure program within the framework of the budget principles and fundamentals to be determined in accordance with the legislation and to ensure that the allocation is sent to the relevant units, taking into account the service requirements.
• To keep budget records, collect and evaluate data on budget implementation results and prepare budget final accounts and financial statistics.
• To accrue administrative revenues within the framework of the relevant legislation, to carry out the follow-up and collection of revenues and receivables.
• To carry out accounting services in universities, which are private budget institutions.
• To prepare the administration's activity report based on the unit activity reports prepared by the spending units.
• To prepare summary tables regarding the movable and immovable properties owned or used by the administration.
• Coordinate the preparation of the administration's investment program, monitor the implementation results and prepare the annual investment evaluation report.
• To carry out and finalize the administration's financial affairs and transactions that need to be followed up by other administrations.
• To provide the necessary information and consultancy to the top management and spending authorities regarding the implementation of financial laws and other legislation.
• To carry out preliminary financial control activities.
• To work on the establishment of the internal control system, implementation and development of its standards; to make the necessary preparations to increase the effectiveness and efficiency of the senior management's internal audit function.

• Services Offered by Fields of Activity

We can classify the areas of activity of the Strategy Development Department as Strategic Management and Planning, Budget and Performance, Accounting and Reporting, Internal Control and Preliminary Financial Control and Management Systems. The services provided are summarized under the following headings.

• Coordination of strategic planning studies

The coordination task in the preparation, updating and renewal of our university's strategic plan is carried out by the Strategic Planning Branch. Representatives of other units of the administration participate in the preparation work.

• Preparation of the administration activity report

Our University's annual activity report is prepared in accordance with Article 41 of the Public Financial Management and Control Law No. 5018 and the regulations made based on this article. After the unit activity reports prepared by the spending units are sent to our Presidency to be taken as the basis for the preparation of our University's annual activity report, the Strategic Planning Branch prepares the administrative activity report, final account data and evaluation reports within the framework of coordination between the spending units and after being approved by the senior manager, it is sent to the Court of Accounts and the Presidency (Strategy and Budget Presidency). The Presidency prepares the general activity report, announces it to the public and sends a copy to the Court of Accounts. The Court of Accounts presents the annual activity report of our University to the Turkish Grand National Assembly by taking into account the external audit results and stating its opinions. The Turkish Grand National Assembly discusses the management and accountability responsibilities of public administrations regarding the acquisition and use of public resources within the framework of these reports and evaluations.

• Preparation of the budget

The documents and tables to be used in the preparation of the budget and the necessary documents are sent to the spending units of our University by the Budget Performance Branch. The budget proposal of the administration is prepared by the Budget and Performance Branch by evaluating the strategic plan and general policies of our University and the needs of the spending units. The multi-year budget proposal and performance program of our University are sent to the Presidency (Strategy and Budget Presidency) by signing the Rectorate Office as the senior executive. The medium-term program, medium-term financial plan, our University's strategic plan, budget call and budget preparation guide, investment circular and investment program preparation guide are taken as basis in the preparation of our University's budget proposals.

• Coordination of performance program preparations

The coordination task in the preparation and modification of our university performance program is carried out by the Budget Performance Branch. Under the coordination of the Presidency, our university performance program is prepared on behalf of the top management at the administrative level with the participation of spending authorities, including other financial and non-financial information regarding the administration. The participation of representatives of the relevant units of the administration in the preparation work of the performance program carried out by the Presidency is ensured. In the preparation of the performance program, the regulations made pursuant to Article 9 of Law No. 5018 are also complied with.

• Coordination of investment program preparations

The documents and tables to be used in the preparation of our University's investment program proposal and the necessary documents are sent to the relevant units that will implement the investment projects by the Budget Performance Branch. Spending units prepare their proposals regarding the investment program and send them to the Presidency. Our University's investment program proposal is prepared by the Budget Performance Branch after meetings are held with the representatives of the spending units. The medium-term program, medium-term financial plan, our University's strategic plan, budget call and budget preparation guide, investment circular and investment program preparation guide are taken as basis in the preparation of investment program proposals. In the Investment Program implementation year; the investment appropriations allocated to our University are coordinated with the budget appropriations within the framework of the principles specified in the Decision on the Implementation, Coordination and Monitoring of the Investment Program for the current year.

• Preparation and implementation of detailed expenditure and financing programs

Our university's detailed spending and financing programs are prepared by the Budget and Performance Department, taking into account the proposals of spending units, and are approved by the Rectorate as the top manager, and sent to the Presidency (Strategy and Budget Presidency) for approval. Budget allocations are used according to the detailed spending programs and release rates approved within the framework of the principles to be determined by the Strategy and Budget Presidency and the Ministry of Treasury and Finance, also taking into account cash planning. The procedures and principles determined by the Strategy and Budget Presidency and the Ministry of Treasury and Finance are followed in the preparation, approval, implementation and monitoring of detailed spending and financing programs.

• Performing and recording budget transactions

Budget transactions are carried out by the Budget Performance Branch in accordance with the Law No. 5018, the Central Government Budget Law and the regulations put into effect by the Strategy and Budget Presidency, in coordination with the spending units, and their records are kept electronically, monitored and kept in a file to be used in budget statistics. Budget records and transactions are carried out with the approval of the Head of the Strategy Development Department or the personnel authorized by him, and are reported to the spending units of our University.

• Preparation of allowance sending documents

The sending of budget allocations to the accounting officer is done with the allocation sending document. The allocations given with the budget of the spending units affiliated to our university are completed by approving the allocation sending documents prepared by the Presidency's Budget and Performance Branch Directorate in three-month periods in accordance with the central government budget law, budget arrangement, detailed financing program, via the e-budget system and entering them into the Integrated Public Financial Management and Information System (BKMYBS) of the General Directorate of Accounting of the Ministry of Finance, which is used by the Accounting - Final Account Branch Directorate.

• Preparation of investment evaluation report

According to Article 25 of the Public Financial Management and Control Law No. 5018, there is a provision that the results of the realization and implementation of our University's investment projects shall be sent in a report to the Court of Accounts, the Ministry of Treasury and Finance and the Presidency (Strategy and Budget Presidency) by the end of March of the year following the current year. Therefore; the spending units implementing the investment projects shall send the information and documents that form the basis for the preparation of the annual investment evaluation report to the Presidency in accordance with Article 24 of the Regulation on the Working Principles and Procedures of Strategy Development Units. The annual investment evaluation report regarding the results of the implementation and realization of investment projects shall be prepared by the Budget and Performance Branch and sent to the relevant institutions within the specified period.

• Accrual of income, follow-up and collection of income and receivables

The accrual of our university's income, the follow-up of income and receivables, and the collection of these income and receivables in administrations outside the scope of the general budget are carried out by the Budget and Performance Branch Directorate and the Accounting, Final Accounts and Reporting Branch Directorate. If any income accrual or a situation requiring the follow-up and collection of income and receivables arises as a result of the transactions of our university's spending units, the relevant spending unit notifies the Strategy Development Department in order for the necessary action to be taken.

• Carrying out accounting services

Our university's accounting services are carried out by our Presidency's Accounting, Final Accounts and Reporting Branch within the framework of the relevant financial legislation.

• Preparation of budget final account

Our University's Budget final account is carried out by our Presidency's Budget and Performance Branch and Accounting, Final Account and Reporting Branch within the framework of the relevant financial legislation, taking into account the budget implementation results.

• Keeping records of movable and immovable properties

The duty of preparing the Movable and Immovable Properties owned, allocated or used by our University and the Movable Properties Final Account Table, Movable Properties Account Table and Summary Tables Regarding Immovable Properties is prepared by the Movable Properties Consolidation Officer affiliated to our Presidency within the framework of the Movable Properties Regulation and the Regulation Regarding Immovable Properties Registration.

• Reporting of budget implementation results

All kinds of reports, tables and financial tables regarding the budget implementation results are reported by our Presidency's Budget and Performance Branch and Accounting, Final Accounts and Reporting Branch.

• Preparation of financial statistics

The statistical information of our University, which forms the basis for the preparation of financial statistics of public administrations within the scope of central administration, is prepared by the Accounting-Final Accounts and Reporting Branch and sent to the Ministry of Finance.

• Monitoring financial transactions and operations before other administrations.

The financial transactions and operations of our university with other administrations are monitored and finalized by the Presidency by ensuring coordination between spending units. Correspondence on this matter is carried out by the Presidency.

• Obligation to provide consultancy services and information

The Presidency, which is responsible for providing the information requested by the spending units of our university regarding their units and providing consultancy services to the spending units on financial matters, creates and monitors the necessary information and documentation on financial management, control and auditing within the framework of its authorities and duties. The spending units of our university are informed by the Presidency about the changes in financial legislation through appropriate means. The Presidency may provide written information clarifying and guiding the implementation of the regulations and decisions on financial matters, if necessary, by obtaining the opinion of the relevant administrations.

• Internal control system and standards

The Presidency Preliminary Financial Control and Internal Control Branch conducts studies on the establishment of the internal control system, implementation and development of its standards and submits the results of the studies to the Rectorate. All methods, processes and specific transactions deemed necessary by the Rectorate, provided that they do not violate the law and the standards determined by the Ministry of Treasury and Finance, are prepared by the Preliminary Financial Control and Internal Control Branch and submitted to the Rectorate for approval.

• Preliminary financial control procedures

In our university, the preliminary financial control task is performed by the spending units and the Preliminary Financial Control and Internal Control Branch. The preliminary financial control process consists of preparing financial decisions and transactions, undertaking commitments, carrying out and documenting work and transactions. The necessary preliminary financial control measures are taken by the spending units to ensure that resources are used effectively, economically and efficiently in accordance with their purposes and legislation. The Regulation on the Procedures and Principles Regarding Internal Control and Preliminary Financial Control prepared by the Ministry of Treasury and Finance, which covers the minimum controls to be carried out in the spending units of our university, the procedures and principles of the financial decisions and transactions to be subject to preliminary financial control by the Strategy Development Department, and the standards and methods regarding preliminary financial control, is in force. Our university carries out preliminary financial control transactions in accordance with the regulations made by the Ministry, and the Preliminary Financial Control Transactions Directive of our University has been prepared and put into practice in order to have the financial decisions and transactions other than the financial decisions and transactions determined by the Ministry checked by the Strategy Development Department within the framework of the same procedures and principles.