Özet:

According to the Public Financial Management and Control Law No. 5018, public administrations in Turkey are obliged to prepare performance reports within accountability. Although these annual reports are the primary accountability tool in seeing the results of the activities of public administrations, they show the current performance status of the public administration. However, since there is no standard application in reporting for public institutions that are not subject to the Law mentioned above, different reporting applications have been developed according to various approaches in each institution. In this study, the structure of the annual report applications developed by the Ministry of Industry and Technology Development Agencies General Directorate according to the performance-based budgeting system elements in the Turkish public financial management is analyzed and evaluated according to the Integrated Reporting (ER) Standards. Our study used the literature review method and comparative qualitative analysis methods. As an application contrary to Turkish administrative practice and international institutional standards, the internal and external audit processes have been completely abolished as of November 2021 in development agencies, which have very high financial risks, pose significant weaknesses and risks in the assurance activity. In the study, the main problems in the reporting processes are examined in general and the reporting processes of the development agencies are analyzed, evaluations are made according to different reporting standards that can be good practice, and if the reporting is integrated with artificial intelligence (AI) in the development agencies management information systems (KAYS), it is thought that it may be easier to ensure its effectiveness in the results of accountability, and resource efficiency.

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