Erzurum Technical University Faculty of letters was established as one of the six faculties of the university in accordance with Amendment to the Law on Organization of Higher Education Institutions and Some Laws and Decree-Laws Article 131 of Law No. 6005 adopted by the Turkish Grand National Assembly on 14.07.2010 and published in the Official Gazette dated 21.07.2010 and numbered 27648 In our country, to be used in an effective and efficient way of public resources, in order to give its management style can be transparent and accountable public administrations 5018 Public Financial Management and Control Law, according to the 65th article 12.07.2006 date and 26 226 Official Gazette.