Özet:

Thanks to financial transparency and accountability, the financial policies, targets, priorities, use of public resources, responsibilities and the information produced by public institutions are transparently presented to the public's information and access. The reports of the Court of Accounts are among the main tools that ensure these principles. The subject of the study is to investigate the efficiency level of the reports of the Turkish Court of Accounts in ensuring financial transparency and accountability in public financial management. The purpose of this study is to answer the question that “Do the TCA reports contribute to the establishment and provision of financial transparency and accountability in public financial management?” In this study, after conducting a literature review, financial audit reports of the Turkish Court of Accounts, prepared in 2012-2018, have been examined. In addition, a survey was conducted among the members of the Court of Accounts in the context of the subject. The findings of the study showed that the Turkish Court of Accounts meets the criteria required for the Supreme Audit Institutions in ensuring financial transparency and accountability, its reports are generally effective in ensuring fiscal discipline, but there are some issues that reduce the effectiveness of the reports. These results indicate that the policy recommendations developed in the study is expected to increase the efficiency of the TCA reports.

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