DURING THE EXAMINATION OF BUDGETIG SYSTEM BASED ON PERFOMANCE, IS INVOLVEMENT OF BUDGET- PERFOMANCE PROGRAMME COMPATIBLE AND APPROPRIATE AMONG EACH OTHER?

Abstract

The municipalities are autarchic public associations that aim to provide citizens with local requirements and have individual financial structures.

They have to use the public resources provided for the financial autonomy of the people effectively, economically, and efficiently while fulfilling their local requirements. A performance-based budgeting system has been developed in order to use resources efficiently, ensure financial transparency, and fulfill accountability. This system has two tiers; the first tier of which is the strategic plan, and the performance program, and the other tier of the annual report is the analytical budget system. The closest relationship between these two systems is established between the performance program and the budget. In our examination, it is examined how consistent, appropriate, clear, and understandable the relationship established between the budget and the performance program.