ödenek

Ödenek is the Turkish term for a budgetary appropriation: an allocated amount of money designated for a specific purpose or program within a budget, enabling spending up to a defined limit during a particular fiscal period. It functions as a line item in annual or multi-year budgets and indicates authorization to incur expenses, subject to subsequent payment and accountability.

In public budgeting, ödenekler are used by ministries, municipalities, and other public institutions. Budgets differentiate categories such as cari gider ödenekleri (current expenditures) and yatırım ödenekleri (investment expenditures). Salaries, goods and services, and project spending are recorded as ödenekler. The budget law and implementing regulations govern the creation, modification, and use of ödenekler, including transfers between line items and reallocation across programs.

Adjustments: ödenek artışı (increase) and ödenek aktarımı (transfer) allow reallocating funds within a budget to respond to changing needs. These actions typically require approvals from budget authorities or the parliament, and may be subject to ceilings and deadlines. Sayıştay, the Court of Accounts, audits expenditures to ensure compliance with approved ödenek and legislative purposes.

In practice, ödenek management aims to ensure timely funding for government activities while maintaining fiscal discipline. It is a common term across Turkish public administration, used in budgets for ministries, provincial administrations, universities, and state agencies.