The effective and efficient use of public resources is crucial, and this control is ensured through audits. In Turkey, the audit of public institutions is conducted by the Court of Accounts on behalf of the Turkish Grand National Assembly. The study aims to identify the reasons for the findings in the 2018-2023 Court of Accounts audit reports of the Ministry of Health's revolving fund enterprises, based on the opinions of managers, and to provide information to relevant parties.
The study employed semi-structured interview and grounded theory, which are qualitative research methods. The study covers the provinces of Bartın, Bitlis, and Düzce, where research permits are available. Interviews were conducted with 24 managers responsible for accounting in the provinces where the study was conducted.
The MAXQDA 24 program was used in data analysis. Themes, categories, and codes were created based on the data obtained. The most common code, 322, was under the theme "institutional factors". Participants in the study stated that accounting errors were mostly user-related and that they had difficulty recruiting qualified personnel.
To reduce user errors, staff training should be increased, and incentives should be implemented to make accounting units attractive to qualified personnel. The Ministry of Health uses various programs. Participants stated that the Uniform Accounting System (UAS) program used for accounting transactions met their needs and was sufficient.
With the full integration of the programs used, user transactions and therefore accounting record errors will be reduced.