Doğrudan Temin Yöntemiyle Yapılan Alımlarda Olası Hata ve Hile Riskleri: Bir Kamu Kurumu Örneği

Meral EROL FİDAN, Bilal BAT
2021 Journal of Yasar University  
The Public Procurement Legislation and secondary regulations governing public procurement aim at conducting public activities in a healthy way for the public welfare. The procurement method that creates the organic link between public institutions and the free market is the direct procurement method. The study aimed to determine the errors and fraud risks that may occur in purchases made based on Article 22/d of the Public Procurement Law No. 4734. For this purpose, 659 purchase files made via
more » ... irect procurement method by a public institution with an average budget between the years 2014-2018 were examined. It was revealed that the public institution in the study made those purchases in accordance with the accounting and reporting rules determined by the Public Financial Management and Control Law No. 5018, and that it performed transactions in accordance with the method in all purchases except 2 cases. It is thought that the effort to completely eliminate the risk of error and fraud in public procurements will result in too many legislative changes, longer bureaucratic processes, slower operations and increased paperwork. Conveniences thanks to the nature of direct procurement method may, however, sometimes bring about the risks of error and fraud that may go against public institutions.
doi:10.19168/jyasar.758998 fatcat:3s4edrxwyfbhvjwjujzhobmhla