COMPLAINT LETTER REGARDING ABUSE OF OFFICE AND BREACH OF TRUST

TO THE REPUBLIC PROSECUTOR'S OFFICE,
ANKARA

COMPLAINANT:
… Apartment Management
Manager's Name and Surname – (Turkish Republic Identity Number: …)
Address

ATTORNEY:
Lawyer's Name and Surname,
Address

SUSPECT:
Name and Surname
Address

SUBJECT:
This is our complaint regarding … who served as the building manager of … Apartment between …/…/… and …/…/…, for using apartment revenues for personal gain and for abusing trust by keeping irregular financial records.

EXPLANATIONS:

1. Irregularities in Income and Expenses:
   In accordance with the extraordinary general assembly decision of the Apartment Owners' Board dated …/…/…, an audit report was prepared by … Certified Public Accountant on 05/01/2015 to audit the financial operations of the apartment building. As a result of the review of this report, it was determined that the manager … committed serious irregularities in financial transactions. This report is submitted as an annex to our petition (ANNEX-1: Certified Public Accountant Audit Report).
2. Lack of Notarization of the Minutes Book:
   According to Article 32 of Law No. 634 on Condominium Ownership, the decisions of the condominium owners' assembly must be recorded in a notarized book. However, it has been determined that the suspect, ..., did not have the minutes book for the relevant period notarized and that the financial records were merely submitted as computer printouts. This situation constitutes a clear violation of legal regulations.
3. Audit Deficiencies and Unrecorded Transactions:
   Within the scope of the same investigation, it was determined that the auditor's reports were incomplete, some revenues were not recorded, and irregular expenses were entered into the ledger, in violation of Articles 36 and 41 of Law No. 634 on Condominium Ownership. For example, the report clearly states that dues collected from condominium owners were collected without issuing receipts and that the Social Security Institution (SGK) premiums were not paid, causing financial losses to the apartment management.
4. Misappropriation of Apartment Building Revenues for Personal Use:
   The report also states that invoices for some high-value expenses were not recorded and that there was no board decision regarding these expenses. The suspect, ..., abused his managerial position by embezzling ...-TL from the apartment building's treasury and failing to hand it over to the new apartment management.
5. Negligence in Social Security Payments:
   Due to the suspect …’s failure to pay the social security contributions on time, the apartment management incurred penalties and a late payment fee of …-TL was accrued. This situation disrupted the apartment management’s financial balance and increased its legal responsibilities.
6. Breach of Trust Crime and Legal Basis:
   According to Article 155 of the Turkish Penal Code, individuals who, in their capacity as managers, use the income and expenses of an apartment building for their personal gain and fail to fulfill their financial obligations are subject to imprisonment for six months to seven years and a judicial fine.

EVIDENCE:

• Certified Public Accountant and Financial Advisor Review Report
• Witness statements
• Apartment owners' board decisions and all documents

CONCLUSION AND REQUEST:

For the reasons explained above, we request that the necessary investigation be conducted and a public prosecution be initiated against the suspect… of breach of trust and abuse of office . We respectfully request and demand that the necessary action be taken to compensate our client, the apartment management, for the damages suffered and to remedy the criminal acts through legal means.

…/…/…

Name and Surname of the Complainant's Attorney Signature