Özet:

We know that many management techniques have been transferred from the business discipline to the field of public administration.In parallel with this development in the world, there have been many administrative reforms in the framework of the new paradigm of public administration in the field of public administration in our country. The implementation of Strategic Planning, which enters the public administration area by Public Financial Management and Control Act No. 5018, has also been a management tool for local governments. According to the Metropolitan Municipality Act No. 5216 and the Municipality Act No. 5393, the municipalities with a population of more than 50,000 have the obligation to prepare a strategic plan. The main sources of this bet are the accounting board’s report. In this work, we will look at the Manisa Metropolitan Municipality’s Strategic Plan in the light of the Accounting Board Audit Report. The

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