Özet:

The first step in the formation of a government is the existence of a society with the ability to live together. The main mission of the state instution established by the community is to provide quality service to its citizens. With this purpose, by acquiring public revenues from its citizens, government converts them to public service. Whether the process is functioning well or not relevant institutions are making an audit of it from different perspectives. Legal conformity of public service are conducted both before the expenditure and after the expenditure by relevant public institutions and external audit bodies. However what way the citizens control this process is of secondary importance. Indeed, the control of public services by society in Turkey was made possible primarily through the election process. But various steps were taken in Turkey with the recent management approach emerging in the world. One of these steps is social audit. Especially city councils may be qualified as the most important component of the social audit in Turkey. In order to have social audit in real terms it is crucial that city councils with the legislation should have cover all citizens in the city and its decisions should have bounding feature.

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