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    Warranties in Public Procurement, Revenue Recording, Updating Problem and Solution Suggestions
    (Kırıkkale Üniversitesi, 2020) Aksoy, MEHMET
    Tender law, which is a branch of financial law, has two aspects. One aspect is the revenue-generating tenders and the other one is the tenders requiring expenditures. Tenders requiring expenditures are conducted in the framework of the Public Procurement Law no.4734 and the provisions of secondary legislation. Warranties is one of the main topics of the tenders where public resources are used. Warranties are received from the bidders in tenders to ensure that they are serious in their bids and that the contractors act in compliance with the tender legislation and contract; and they are provisional warrant, performance bond, additional performance bond and pre-financing guarantees. The warranties should comply with the form and standard stipulated in the tender legislation. There are principles and rules that the administration should observe while receiving, returning and recording warranties as revenue when necessary. If the public officers do not comply with those, they face financial, administrative and penal responsibilities. There are some practical problems in recording warranties as revenues and returning them. Main practical problems include recording as revenue the warranty that is received over the minimum rate and recording the warranty without updating. This article gave general information on warranties, addressed the practical problems, and attempted to develop solution suggestions. In this framework, the main purpose of this article is to inform the public officers included in the bidding and contacting processes and ensure that they do not face financial responsibility. In this context, literature review was made; studies related to the topic were examined; and judicial decisions were screened.