VERİMLİLİK, ETKİNLİK VE TUTUMLULUK İLKELERİ BAĞLAMINDA SAYIŞTAYIN BÜYÜKŞEHİR BELEDİYELERİ ÜZERİNDEKİ PERFORMANS DENETİMİ
TURKISH COURT OF ACOUNTS’ PERFORMANCE AUDITING ON METROPOLITAN MUNICIPALITIES IN THE CONTEXT OF EFFICIENCY, EFFECTIVENESS AND ECONOMY PRINCIPLES

Summary/Abstract: In the new financial management approach based on performance-based budgeting, the mandate of the Turkish Court of Accounts (TCA) in the financial audits of all public administrations has been expanded within the scope of the Law No.5018 (2003). After the enactment of this Law, TCA started its corporate performance audit, including the task of evaluating policy documents prepared by the administrations. The main purpose of this study is discussing the performance audits of TCA in the context of the principles of efficiency, effectiveness and economy and showing the importance of these audits for metropolitan municipalities. In the study, the content analysis method was preferred and the findings and deficiencies regarding the erroneous practices in the performance audit reports (by TCA in 2019) for 30 metropolitan municipalities were tried to be explained. At conclusion, performance auditing of the metropolitan municipality couldn’t fully assimilate in Turkey was discussed over the findings detected.

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