Turkish
Public Financial Management and Auditing Law with 5018th Serial
Number enacted in 2003 aimed to reorganize financial management of local
governments. The most prominently, municipalities were required to prepare
strategic plan after 2005. Furthermore, Municipality Law with 5393rd
Serial Number held majors of towns with population over 50 thousands
accountable at the first place for preparation of strategic plan and
performance program. At the preparation, execution, and auditing phases,
serious issues could be encountered. Whereas the most crucial issue is maintenance
of strategic planning process within coordination and cooperation and their
auditing, the objective of the present study was to determine, assess and draw
conclusions about the recent changes that have been occurred within the
boundary of legal amendments. Finally, in spite of the new governmental body
established by the Presidential Government System to manage strategic planning
process of central government departments, it was concluded that the necessary
steps have not be taken to manage strategic planning process of local
governments efficiently. Accordingly, the implementation process needs to be
carefully monitored and necessary steps are required to be taken
Primary Language | Turkish |
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Journal Section | Articles |
Authors | |
Publication Date | September 30, 2019 |
Published in Issue | Year 2019 |