Özet:

The Public Financial Management and Control Act No. 5018 and the Public Accounting Act No. 1050 have been repealed and a new budgeting concept has been passed into the public. With the new concept of budgeting, the budget coding system has also been changed and the code system, called the Analytical Budget Classification ABS, has replaced the program budget code system. This system, which includes the entire budget of the central administration, provides coding on the financing of the income and expenditure of the state and the difference between the two. In contrast, the investment expenses of the central management budget are followed in the framework of the Public Investment Programme KYP prepared by the Ministry of Development, as well as ABS. KYP has a very different encoding system than ABS and these different encoding systems do not recognize each other. The aim of the study is to compare ABS and KYP with different coding systems, to identify the problems that these systems do not recognize each other and to present solutions to solve these problems. In this context, first information was given about the methodologies of both coding systems, and then the problems caused by the failure of both systems to recognize each other were analyzed. The failure to produce healthy information needed for the effectiveness of public financial management is considered as the main problem area. Resolutions to the problems are also presented within the work framework.

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