Abstract:

The right to the budget requires that the legislative body shall cover the process of preparation, approval, entry into force and audit of the budget and that the budget shall be applied in the manner approved by the legislative body after the payment for the expenditure is allocated. In this regard, while providing flexibility in budget applications to implement changes in the budget over the year by means of payment transfers, the limitations of these transactions can be transformed into a mechanism that is often applied without a complete drawing, the use of payments outside the granting purpose and the degradation of the budget rights of the legislation. This situation, in addition to the approved budget, turns to the resource allocation preferences and makes it difficult to follow the budget. To eliminate the negative effects of payment transfers on budget rights, the execution must be subject to a set of limitations on payment transfers. This study aims to evaluate payment transactions within the framework of budget law and to determine the limits of competence that the execution can use in payment transactions.

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