Press Release on TÜRMOB Audit Related to AHBAP Association

Press release by TÜRMOB regarding the limited review conducted on the AHBAP Association: "In response to the demand regarding the AHBAP Association, which came to the forefront during the earthquake period with intensive fundraising, a team formed by professionals within TÜRMOB has prepared Limited Special Purpose Reports for the periods of 06.02.2023- 28.02.2023 and subsequently 01.03.2023 – 30.06.2023.

These reports are available on the AHBAP Association's website.

The review was conducted by controlling the donations collected by the Association during the specified periods (06.02.2023 – 30.06.2023) through the official bank accounts used by the Association and the submitted documents.

The main purpose of the examinations was to control the donations collected by the Association and the payments made during the relevant periods through bank accounts and the Association's accounting records.

This examination, conducted by the TÜRMOB audit team under the ÜHS 4400 (Procedures Agreed Upon Regarding Financial Information), is limited to two separate periods: 06.02.2023 – 28.02.2023 and 01.03.2023 - 30.06.2023, and includes the following elements:

1. MAIN SCOPE OF THE EXAMINATION (WHAT WAS REVIEWED?) Cash Donation Inflows: All cash donation amounts received in TL and foreign currency (FC) accounts at Türkiye İş Bankası and Türkiye Vakıflar Bankası were controlled through bank statements.

Donation Amounts and Expenses: Refund payments made to donors, bank commission expenses, and interest income obtained from the utilization of the accounts were controlled through bank statements.

Payments for Aid Purposes: Cash expenditures made using the incoming donations, advance payments made based on purchase agreements, and invoices for received products were examined through bank statements.

Transactions Above Certain Limits: Document controls were conducted for payments of 20,000 TL and above.

Large purchases of 10,000,000 TL and above made in the fields of shelter, education, and food, as well as the collected tender documents for the four largest purchases, were controlled.

Currency Exchange Valuations: Exchange calculations regarding the TL equivalents of foreign currency assets remaining in banks at the end of the period (February 28, 2023, and June 30, 2023) were controlled.

2. EXCLUDED MATTERS (WHAT WAS NOT INCLUDED?) Economic Enterprises: The review was limited to the AHBAP Association, and the activities of economic enterprises affiliated with the association were excluded.

Consolidated Financial Statements: This study is not an independent audit of AHBAP's consolidated financial statements (balance sheet, income statement, etc.); therefore, the report data cannot be adapted to the association's other general financial statements.

Third Party Conditions: Any special or confidential conditions that third parties (donors or institutions) may have imposed on these revenues and expenses were not taken into account.

Official Institution Audits: The examination report is a special purpose situation determination and does not replace the official audits to be conducted by the Ministry of Interior's General Directorate of Relations with Civil Society or other public institutions.

3. FINDINGS REACHED: During the period of 06.02.2023- 28.02.2023: It was determined that there was a cash donation inflow of 2,994,991,715.49 TL to the bank accounts, that a cash payment of 409,162,010.50 TL was made for purchases to be used in earthquake aid from the bank accounts, and that these payments were primarily for shelter and food expenses, and after deducting the payments made from the incoming donations, it was found that there was a donation balance of 2,585,829,704.99 TL in the bank account as of February 28, 2023.

During the period of 01.03.2023- 30.06.2023: It was determined that there was a cash donation inflow of 922,415,245.52 TL to the bank accounts, that a cash payment of 2,387,999,326.05 TL was made for purchases to be used in earthquake aid from the bank accounts, and that these payments were primarily for shelter, education, and food expenses, and after deducting the payments made from the incoming donations, it was found that there was a donation balance of 1,270,468,443.05 TL in the bank account, including the currency exchange valuation, as of June 30, 2023.

The scope and results of the limited audit conducted are clearly stated in our reports, which are available on the AHBAP Association's website.

It has been observed that a limited examination conducted over the bank accounts and accounting records of an Association that has come to the forefront in providing aid to the earthquake region during a challenging period in the country, without any fees, is being attempted to be used for different purposes by individuals without technical knowledge, as if an entire operational period of an association had been subjected to an independent audit, and then a definitive finding of irregularity was made contrary to what is stated in the report.

The scope of the examination and the findings have been explained above, and the situation is respectfully announced to the public." TÜRMOB (14.07.2026)