Özet:

Abstract enThe local governments established in order to meet needs and solve problems of the residents that live in a settlement are crucial in democratic state administrations. Today local governments are such instruments that enables citizens to be closely involved with decisions by  participating local decision processes; to control practise; to provide contribution to a sustainable and livable city; and to take responsibilities in order to promote city life quality standarts. In this respect, today local governments have to be more transparent, more praticipative  and more accountable. One of those ways to said situations is to audit local governments in the frame of effective, rationalistic and contemporary control principles. The providing of financial transparency, settling of accountability and effective and efficient use of public resources was aimed in public administrations contended in central administrations, social security administrations and local governments with the Public Finance Management and Control Law No: 5018.  In this study, the novelties in the audit of local governments were reviewed, some wrongs and imperfections in practice were emphasized and solution proposals were tried to be submitted.

Anahtar Kelimeler: