Vatandaş Odaklı Yönetim İçin Vadandaş Odaklı Denetim

Year 2014, Issue: 92, 35 - 63, 01.03.2014

Özge Uysal Şahin

Abstract

Günümüzde, devletlerin geleneksel usullerle hizmet sunmaları, bütçe yapmaları ve denetim faaliyetlerini gerçekleştirmeleri giderek zorlaşmaktadır. Bu bağlamda, geleneksel sunum yerini kamu özel sektör ortaklıklarına ve piyasaya benzetmeye bırakırken; bütçe anlayışı katılımcı, farklılıklara duyarlı ve cinsiyete dayalı bütçelemeye doğru kaymaktadır. Denetim ise sadece mali denetim ya da uygunluk denetimi olmaktan öte, performans denetimine doğru evrilmektedir. Bu bağlamda, sadece hizmet sunumunda vatandaş odaklılık değil, denetim süreçlerinin de vatandaş odaklı hale getirilmesi gerekmektedir. Bu temelde, denetim süreçlerine daha fazla vatandaş katılımının sağlanması gerekir. Daha da ötesi, vatandaş odaklı denetimde, denetimin vatandaş istek ve beklentilerini karşılaması esas olmalıdır. Bu çalışmada öncelikle vatandaş odaklı denetim süreçlerinin nasıl ve hangi araçlarla gerçekleştirilebileceği ele alınmış; daha sonra vatandaş odaklı denetim sürecinin sağlıklı şekilde yapılabilmesi için önermelerde bulunulmuştur

Keywords

Kamu Hizmeti, Denetim, Vatandaş Odaklılık, Bütçe

CITIZEN ORIENTED AUDIT FOR CITIZEN ORIENTED MANAGEMENT

Abstract

Nowadays, it is very hard for governments to provide services, make budgets and conduct audits with traditional methods. Therefore, while traditional public service provision is gradually replaced by public-private partnerships and marketization; the budget mentality also moves towards becoming participatory, responsive to differences and gender budgeting. Audit evolves towards performance audit, rather than being only fiscal audit and compliance audit. In this sense, not only public service provision processes must become citizen oriented, but also audit processes must become citizen oriented. On this basis, citizen participation to audit processes must be increased. Moreover, audit must meet citizens’ expectations and demands in a citizen oriented audit. This paper first examines how and with which tools the processes of citizen oriented audit can be realized, and then proposals are made for the citizen oriented audit process to be performed well

Keywords

Public Service, Audit, Citizen Centered, Budget

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