The budgets of governing bodies of higher education and higher education institutions are prepared, put into effect and supervised in accordance with the provisions which apply to general and subsidiary budgets.

Presidents in governing bodies of higher education and rectors in universities are the İta Amiri(s). This authority can, when deemed necessary and appropriate, be delegated to Vice-Presidents, Deans, Directors of Graduate Schools and Schools of Higher Education, Chairperson of the units attached to governing bodies, and to Secretaries-General of governing bodies and universities.