Abstract:

In the new concept of financial management based on performance-based budgeting, the scope of the Accounting Board’s responsibility in the financial controls of all public administrations, primarily municipalities, has been extended within the framework of the Public Financial Management and Control Act No. 5018 of 2003. After the entry into force of this Law, the Accounting Board has started the corporate performance audit, which includes the task of evaluating the policy documents prepared by the administrations. The main objective of this work, developed taking into account corporate performance control, is to discuss the performance controls of the Accounting Board in the context of the principles of efficiency, effectiveness and responsibility and to show the importance of these audits for the major municipalities. In the framework of the study, the conceptual analysis of the corporate performance audit conducted by the Accounting Board since 2014 has been discussed in Turkey how this application reflects. Applying to the content analysis method in the study, the Accounting Board has tried to explain findings and shortcomings regarding the misapplications in performance audit reports prepared in 2019 by the 30 major municipalities. The results of the study were discussed on the findings that the majority of the municipalities in Turkey were not able to fully absorb performance control.

Keywords: