Описание

The property management company has no legal right to spend the maintenance fees (aidat) of the next calendar year in the previous year.

This violates the law and breaches the financial discipline of the residential complex.

1. Law: What is prohibited?

The Turkish Condominium Law (Kat Mülkiyeti Kanunu — KMK) regulates this.

Key provisions:

• KMK Article 20 — Expenses and Advance Payments (Gider ve Avans Payı)

Maintenance fees (aidat) must be collected strictly for the expenses of the corresponding period.

Advance payments cannot be used arbitrarily.

• KMK Articles 37–38 — Budget and Reporting

The annual budget is approved by the General Assembly for a specific calendar year.

Funds of the next year may only be used after the new budget has been approved.

• KMK Articles 33, 35, 46 — Liability of the Manager (Yönetici)

The manager must operate strictly within the approved budget and the decisions of the General Assembly.

Using funds for a different purpose constitutes abuse of authority (görevi kötüye kullanma).

Civil and criminal liability may apply.

2. Why is spending next year’s aidat in advance prohibited?

Because:

✔ It violates the approved budget

The advances of the next year are not yet approved by the General Assembly → the manager has no right to use these funds.

✔ It is effectively a “loan” taken from the next year’s budget

This is illegal. The money does not belong to the management company; it is a restricted fund of the complex.

✔ Unilateral modification of the budget violates KMK

The manager cannot independently decide to “shift” money between periods.

3. Consequences for the management company and the Chairman (Yönetici)
Civil liability

Compensation for damages (KMK Articles 33 and 38)

Repayment of illegally used funds

Personal financial liability of the Chairman (not the management company)

Criminal liability (if a complaint is filed)

TCK Article 155 — Abuse of Trust (güveni kötüye kullanma)

TCK Article 257 — Abuse of Authority

Administrative consequences

Replacement of the management company by a General Assembly decision

External audit at their expense

4. How to oppose this? (Step-by-step plan)
1) Formal written request from the Denetçi

Demand:

legal basis for using next year’s funds,

bank account statements (banka ekstreleri),

General Assembly decisions authorizing such spending (if any).

2) Request an Extraordinary General Assembly (KMK Article 29)

Require them to explain:

where the money went,

who authorized it,

based on which official decision.

3) Appoint an external auditor

If wrongdoing exists, it will be documented.

4) Block access to next year’s funds

A General Assembly decision must state:

the new budget becomes effective on January 1;

the old management cannot use future-year funds.

5) Impose banking restrictions

Options:

Çift imza (dual signature)

Payment limits

→ No expense can be made without the Chairman’s/Denetçi’s approval.

6) If the management company refuses — file a formal complaint

Savcılık (Prosecutor’s Office) → based on TCK 155/257

Sulh Hukuk Mahkemesi → request appointment of a court-assigned manager or auditor

5. Who is personally responsible?
Personally liable:

Yönetici (Chairman)

Management company executives

Accountant, if involved in the scheme

Not liable:

Apartment owners

Denetçi (auditor)

6. How to prevent this in the future?
✔ Adopt a clear rule at the General Assembly:

“Funds (aidat) of the next calendar year cannot be used in the previous year. The funds may be spent only after the budget of Year XX is approved and becomes effective on 01.01.20XX.”

✔ Implement dual-signature banking (çift imza)
✔ Provide the Denetçi with view-only access to the bank account
✔ Require monthly reporting (by the 10th of each month)

And strictly enforce this requirement.

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