Yerel Yönetim Harcamalarında Performans Yönetimi: Büyükşehir Statüsünde 30 İl Yerel Yönetim Örneği
Performance Management in Local Government Expenditures: Examples of 30 Local Governments of Provinces with Metropolitan Status

Summary/Abstract: Increasing public expenditures within the framework of traditional public financial management; have become large, difficult to implement and inefficient state budgets. Countries have taken various measures for the financial situation that cannot meet public needs. Since the 1980s, countries have focused on creating economic, efficient, effective and performance-based budgeting management systems by implementing reforms according to their own financial structures and structural conditions, by controlling public expenditures with the support of necessary legal regulations. In the study, it has been tested whether the expenditures of local governments comply with the performance criteria in the context of the PEB system. Expenditures of local governments in provinces with metropolitan municipalities in Turkey have been analyzed by the FMOLS method using seasonally adjusted quarterly panel data analysis with the Census X-13 method for the years 2007-2021. In addition, the relationship between factors has been examined with the Dumitrescu-Hurlin causality approach. As a result of the study, it has been understood that the expenditures in local governments are determined not according to performance-based budgeting criteria, but according to inflation, borrowing, share from the central budget, election economy and power of power and it has been concluded that the strategic plan, performance program and activity reports brought by the Law No. 5018 have weak relations with the budget.

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