EFFECTS OF MIGRATION AND ENVIRONMENTAL MANAGEMENT ON PUBLIC POLICIES AND BUDGETS: EVIDENCE FROM THE REPORTS OF ECA AND MEMBER STATE SAIS

Year 2025, Volume: 36 Issue: 138, 427 - 458, 22.09.2025

Soner Akın , Şenol Adıgüzel

https://doi.org/10.52836/sayistay.1720374

Abstract

Intensifying migration flows and climate-driven sustainability goals have placed
increasing pressure on public finances in EU countries, reshaping the scope and
priorities of budget auditing. This study examines how migration and environmental
factors are reflected in public budget audits by analyzing reports from the European
Court of Auditors and member states’ supreme audit institutions. The financial
implications of migration -particularly in social services, healthcare, education, and
infrastructure- along with the rising costs of environmental policies, underscore the
need for multidimensional and adaptive auditing frameworks. Through qualitative
content analysis, the study finds that audits focusing on migration and environmental
issues are growing in number and importance. These audits now serve not only to
ensure fiscal discipline but also to track broader social and ecological goals. The reports
also expose varying levels of institutional integration and capacity gaps. Accordingly,
the article provides concrete policy recommendations to strengthen audit capacities
for more sustainable, accountable, and holistic public resource management.

Keywords

European Union , Public Budget Auditing , Supreme Audit Institution Decisions , Migration Management , Environmental Policies

Göç ve Çevre Yönetiminin Kamu Politikaları ve Bütçesine Etkileri: Avrupa Birliği ve Üye Ülke Sayıştay Raporlarından Kanıtlar

Abstract

Yoğunlaşan göç hareketleri ve iklim kriziyle ön plana çıkan sürdürülebilirlik
hedefleri, AB ülkelerinde kamu maliyesi üzerinde yeni baskılar yaratarak bütçe
denetiminin kapsam ve niteliğini derinlemesine etkilemektedir. Bu çalışma, Avrupa
Birliği Sayıştayı ile üye ülkelerin Sayıştay raporları üzerinden, göç ve çevre unsurlarının
kamu bütçesi üzerindeki yansımalarını analiz etmektedir. Göçün sosyal hizmetler,
sağlık, eğitim ve altyapı harcamaları üzerindeki etkisi ile çevresel politikaların maliyeti, denetim süreçlerinde çok boyutlu değerlendirme gerekliliğini ortaya koymaktadır.
Çalışmada, ulaşılan bulgular; göç ve çevre odaklı denetimlerin artış gösterdiğini, bu
alanların mali disiplinin yanında sosyal ve ekolojik hedeflerin izlenmesinde de kritik işlev
üstlendiğini ortaya koymuştur. Ayrıca raporlar, denetim süreçlerinde entegrasyonun
hangi düzeyde gerçekleştiğini ve hangi alanlarda kurumsal kapasite eksikliklerinin
bulunduğunu göstermektedir. Bu bağlamda makaledeki analiz, kamu kaynaklarının
daha sürdürülebilir, hesap verebilir ve bütüncül biçimde yönetilmesi için AB’de Sayıştay
denetim kapasitesinin göç ve çevre unsurlarını kapsar şekilde geliştirilmesinin önemine
ve faydasına yönelik somut öneriler sunmaktadır.

Keywords

Avrupa Birliği , Kamu Bütçesi Denetimi , Sayıştay Kararları , Göç Yönetimi , Çevre Politikaları

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