Summary

SAI Turkey audited the Ministry of Foreign Affairs for the period of 2024. The auditors assessed the auditee’s financial statements as accurate and reliable. At the same time, they identified deficiencies in the internal control system, notably in risk analysis and management. The SAI also found shortcomings in the reimbursement of medical expenses of the Ministry’s employees on missions abroad and the relatives accompanying them. Specifically, there are issues in the exchange of information between the Ministry of Foreign Affairs and the Social Security Institution, and the current interaction mechanisms create risks of compensation for medical procedures which would not be normally provided free of charge in Turkey. The auditors called for the adoption of a special regulation governing the payment of medical expenses for employees of Turkish missions abroad and their family members, noting that this recommendation has been issued regularly since 2015. According to the SAI, a relevant draft has been developed and has been under review since 2023.