Program Budget System As A Tool of Admınıstratıve Accountabılıty in Turkey

Abstract

Today, the expectation from budgeting systems is to serve both financial transparency and accountability by showing the relationship between public goals and targets and the resources used. In order to meet this expectation, since 2008, a performance-based budgeting system has been implemented in public administrations within the scope of general government. With this budgeting system, a budgeting and reporting mechanism based on managerial responsibility has been tried to be established based on the principles of transparency and accountability, and more effective use of public resources. A well-functioning budgeting system is required to ensure accountability in the public sector.

In this study, the program budget system, which will be used in public administrations within the scope of central government in 2021, has been evaluated in terms of being a public administration tool from the managerial accountability perspective. In the study, the operation of the new budgeting system in public financial management was evaluated by examining the guides with the Public Financial Management and Control Law No. 5018. It is expected that the program budgeting system, which will start to be implemented, will contribute to managerial accountability by integrating the performance-based budgeting system used in public administrations.