Abstract:

Regional development agencies, as indicated by their names, are established with the purpose of promoting regional development. Their sources of income are public revenues, however, they are audited by private companies i.e. the efficient use of their income and the lawfulness of their activities are assessed by non-governmental institutions. Although they use public revenues as their income sources and although it was stated in their law of organization that the Turkish Court of Accounts keeps the right of inspection, they are not subject to the Turkish Court of Accounts audit. Since they use public sources, regional development agencies must be considered as government institutions and their audit must not be undertaken by private

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