Abstract:

In Turkey, along with the public administration reform, new institutions and practices on the supervision of the administration have also been introduced. In 2010, with the amendment made in Article 74 of the Constitution of 1982, the establishment of the Public Audit Institution (KDK- Ombudsman Institution) for the examination of complaints related to the functioning of the administration, depending on the Presidency of the Greater National Assembly of Turkey. After this development in 2012, the KDK was established by Law No. 6328 . The success of this model, referred to as the Ombudsman, in resolving administrative complaints with its reconciliative and mediating role has increased interest in this institution. The purpose of this study is to analyze the financial performance of the KDK, which holds an important place among the public authorities, from the methods of multi-critical decision-making (CKKV) with the method of TOPSIS. The analysis found that the institution, which plays an important role in public administration, showed its best performance in 2016 in terms of financial performance, while in 2014 it showed its worst performance in terms of financial performance.

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