yılında çıkarılan sayılı Yükseköğretim Kanunu’yla kurulan Yükseköğretim Kurulu (YÖK)’na, yükseköğretimi ulusal düzeyde sevk ve idare sorumluluğu. sayılı Kanun’un 56’ncı maddesinin b bendi 9 Nisan tarih ve sayılı Resmi “Gelir veya Kurumlar Vergisi mükellefleri tarafından yüksek öğretim. Anahtar Sözcükler: Yükseköğretim sistemleri, Yükseköğretim Kurulu (YÖK), Özerklik, .. sayılı kanun ile birlikte, üniversitelerin üzerinde bir üst otorite.

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In all of the transactions made from security accounts, accounting transaction receipts, the annex of Centralized Management Accounting Regulation, is used as accounting documents.

Esas ve Usuller/Basis and Procedures

Responsibility ARTICLE 1 Higher education institutions are responsible to execute their duties granted by this Principle and Procedures in compliance with the laws in an efficient way and to provide the necessary flow of information to CHE.

In order to provision of scientific autonomy and to prevent faculty members from being confronted with unnecessary and unjustified criminal charges and direct judicial authorities, a criminal investigation procedure specific to higher education institutions has been adopted in Article 53 of Higher Education Law No.

In cases of detection of contradictory issues against these Principle and Procedures after internal auditing by higher education institution on implementation of Mevlana Exchange Programme, this situation shall be reported to Higher Education Institution to CHE.

However, remote access to EBSCO’s databases from non-subscribing institutions is not allowed if the purpose of the use is for commercial gain through cost reduction or avoidance for a non-subscribing institution. The Exchange programme of students and academic staff conducted within the framework of the protocol between national and foreign higher education institutions, b Mevlana Exchange Programme Institution Coordination Office: CHE Executive Board is authorized to determine additional course fees due to the countries and titles.

Department in which accounting transactions are executed in higher education institutions, e Authorized Accounting Staff: However, users may print, download, or email articles for individual use.

If a case with irregularity is detected legal action will be taken according to the general provisions on authorities by the related higher education institution.

Certified copies of the cost documents are kept in Mevlana Institution Coordination Offices. For the student’s remaining scholarship payment, the ratio of total credits of the succeeded courses to the courses that the student is obliged to take as obligatory courses will be considered.


Information personal information, information about the activity and allowance amount included in the final report that will be submitted to CHE, and cannot be changed after September Higher education institutions submit their institutional final reports that contain all of the term activities they have performed until September According to these provisions, the investigation, the initial investigation and the final investigation shall be carried out by the investigator and the authorised committee about the misconduct crimes which are allegedly committed by the presidents and members of higher education institutions and administrators of higher education institutions, the permanent and contracted teaching staff and the officials of these institutions and institutions which are subject to the Civil Servants Law No.

Tarihçe – Yükseköğretim Kurulu

This regulation includes differences from the permit system placed in Law Reporting ARTICLE 1 Data regarding academic staff and students who attended the programme and detailed information about all costs and payments are included in these reports.

Within Mevlana Exchange Programme, from the monitored funds in special accounts, funds not used at the end of programme can be deducted by CHE Executive Board in accordance with Exchange requests of the institutions for the following education-training year.

Costs to be used from the special account ARTICLE 5- 1 Funds monitored in the special accounts shall be used only within the framework of Mevlana Exchange Programme for exchange student scholarships, provisional allowances and additional course fees paid to academic staff due to the Provisional Allowances Law no.

If an 2574 or contradiction occurs, verification or correction of the information is requested. Jun, Issue 11, p CHE Executive Board is authorized in this context.

No warranty is given about the accuracy of the copy. Funds monitored in special accounts shall not be associated with the other bank accounts of the higher education institutions.

Yayınlarımız – Yükseköğretim Kurulu

In the case of the participant does not present the supporting documents on time according to the calendar determined by the sending organization; any delay in prepayment can be considered as exceptional. CHE Executive Board is authorized to re-define the scholarship amounts in different ratios according to the countries. Users should refer to the original published version of the material for the full abstract.

Funds transferred from special accounts are monitored and will be opened without registering as revenue at the budget of Higher Education Institution.


Copy of each transaction receipt and costs in terms of Mevlana Exchange Programme events are stored at kaanunu Mevlana Exchange Programme Institution Coordination Offices of the elated national higher education institution according to general provisions and kept ready for auditing. Universities, higher technology institutes and foundation vocational schools which provide education in accordance with Law no.

However, in the mentioned distribution, upon approval of the director, the funds can be transferred between the accounts with the condition that it is anticipated that it sayk be used which is decided for student exchange and academic staff mobility and implied that it cannot be used for the purpose of transfer of costs.

Accounting transactions and documents ARTICLE 1 Funds transferred to the special account and spending from these are monitored in deposit accounts without being associated with budget activity account of the higher education institutions.

As ssyl result of the investigations in question, according to the duties kabunu titles of the investigated person, it is decided whether or not the last investigation should be opened by the authorities mentioned in the article and investigated the causal relation between the suspects and allegation of misconduct: This abstract may be abridged. Organization Costs ARTICLE 9- 1 Higher education institutions can cover the costs of the preparation and conclusion of the protocols, bilateral seminars, bilateral degrees and bilateral diploma programmes which may facilitate the Exchange programme, events concerning improvement and coordination of the bilateral courses on the programmes that will be carried out within the framework of Mevlana Exchange Programme and kanknu costs of Mevlana Exchange Programme Institution Coordination Office from the special account.

Remote access to EBSCO’s databases is permitted to patrons of subscribing institutions accessing from remote locations for personal, non-commercial use.


Submission dates of the reports can be changed by CHE Executive Board in case of necessity and this situation zayl notified to higher education institutions. Originals of the cost documents are attached to the annex of accounting documents.

Authorized staff responsible for the operation of the accounting department and to report to the competent authorities.