NATIONAL HUMAN RIGHTS INSTITUTIONS AS A HUMAN RIGHTS PROTECTION MECHANISM: THE CASES OF THE OMBUDSMAN AND HUMAN RIGHTS AND EQUALITY INSTITUTION OF TURKEY Staff positions are released upon the approval of the Presidential Strategy and Budget Office. Since its establishment, the Institution has been operating in a small building in Ankara, which was previously used by the Human Rights Institution of Turkey. It is observed that the budget for 2019 stood at TRY 12,972,000 and the budget for 2020 at TRY 17,122,000 and this figure proves to be quite insufficient for an institution assuming the aforementioned duties. Moreover, nearly TRY 9 million of the 2020 budget is envisaged to be used for the payment of personnel expenditures and SSI (Social Security Institution) premiums. 73 All these deficiencies are also recognized by the institution.74 Besides, the budget is allocated under the supervision of the Treasury and the Ministry of Finance. While there is no direct financial control over TIHEK, the creation of the budget proposal by the President and the allocation of the budget by the Office of the President implies an indirect financial control. As a matter of fact, the 2018 Activity Report of the Institution states that a special heading was included in the 2019 Annual Program of the Presidency to meet the needs of the Institution in 2019, but it is observed that the needs of the Institution are yet to be met as of 2020.75 Article 23 of TIHEK Law lists the revenues of the Institution as treasury grants from the general budget, the revenues generated out of the movable and immovable property of the Institution, the revenues generated by the use of such revenues and other revenues. It is possible to interpret the phrase "other revenues" in Article 23(1)(ç) as to the effect that equality institutions have the right to raise additional funds for the carrying out of its functions in an open and transparent manner from sources other than the state in or outside the country while ensuring that this does not compromise its independence. As a final remark regarding financial independence, Article 28(3) of TIHEK Law provides that the Institution executes its financial transactions as per the recognition and reporting rules set by the Public Finance Management and Control Law No. 5018 and the Institution is subject to the audit of the Council of State as per Article 4(1)(a) of the Council of State Law No. 6085. Therefore, it is observed that TIHEK is subject to public service law and to the financial accountability and expenditure rules that apply to public authorities as an institution offering public services. Another subject that comes to the fore in terms of independence is independence from organizations such as CSOs and trade unions other than the executive and legislative bodies. Equality institutions must be perceived as impartial as well as independent in terms of combating discrimination. This is also important in terms of improving the reputation and legitimacy of the institution. Otherwise, the Institution may end up being perceived as a pressure group such as a CSO and trade union, resulting in the emergence of prejudice against the activities of the institution. A method that may be functional in preventing this situation is the inclusion of representatives from CSOs as well as labor and employer organizations within the institution as specified above. This approach will promote the adoption of pluralism and also strengthen the impartiality of the institution.76 73 Presidential Strategy and Budget Office, http://www.sbb.gov.tr/wp-content/uploads/2019/01/3-a3-2019-2021D%C3%96NEM%C4%B0-D%C4%B0%C4%9EER-%C3%96ZEL-B%C3%9CT%C3%87E-EKONOM%C4%B0K.pdf and http://www. sbb.gov.tr/wp-content/uploads/2020/01/2-c-2020-Y%C4%B1l%C4%B1-Di%C4%9Fer-%C3%96zel-B%C3%BCt%C3%A7eli-%C4%B0dareler-Ekonomik-Kod-%C4%B0cmali-ile-2021-2022-Gider-Tahminleri.pdf (accessed: July 31, 2020). 74 TIHEK, 2019 Activity Report, p. 89. 75 TIHEK, 2018 Activity Report, p. 93. 76 Rikki Holtmaat, Catalysts for Change: Equality Bodies According to Directive 2000/43/EC, European Commission, Belgium, 2006, p. 35. 33