 The highest administrative court in Turkey is the Turkish Council of State ("Danıştay" also called Supreme Administrative Court) or, equivalent to a federal supreme administrative court such as the Conseil d'Etat in France or the Federal Administrative Court of Germany (Bundesverwaltungsgericht).The Court of Accounts ("Sayıştay") is Turkey's supreme audit institution charged with auditing, on behalf of the Parliament, all accounts related to the revenues, expenditures and property of government departments financed by general and subsidiary budgets.No applications for judicial review of its decisions shall be filed in administrative courts.