The Evaluation of Annual Municipal Reports in terms of Discharging Accountability: The Case of Turkey(Belediyelerde Faaliyet Raporlarının Hesap Verme Yükümlülüğünü Yerine Getirme Açısından Değerlendirilmesi: Türkiye Örneği)

Öz Public Financial Management and Control Law, which is accepted to be the constitution of public fiscal management in Turkey, has brought about many innovations such as strategic plan, performance-based budget and accrual based accounting so that public resources can be used more efficiently. The law has also stipulated that public institutions account for the use of resources to relevant authorities. As in the world, the most comprehensive accountability tool in Turkey is annual reports. The objective of this study is to find out to what extent the municipalities, which are now using more resources than in the past, can account by means of their annual reports. To reach this goal, the annual reports prepared by 50 municipalities for the fiscal year 2014 have been put to content analysis considering the accountability criteria that have already been set. The research has revealed that the municipalities concerned are weak in terms of accessibility, understandability, timeliness, full disclosure, accuracy and neutrality and, thus, they do not sufficiently account for their use of resources.ÖZTürkiye’de kamu mali yönetiminin anayasası olarak kabul edilen Kamu Mali Yönetimi ve Kontrol Kanunu, kamu kaynaklarının daha etkin kullanılmasını sağlamak için stratejik plan, performans esaslı bütçe, tahakkuk esaslı muhasebe gibi yenilikler getirmiştir. Bunun yanında kaynakların etkin kullanılıp kullanılmadığının hesabının yetkili mercilere verilmesini de şart koşmuştur. Dünyada olduğu gibi Türkiye’de de, kamu hizmetlerinden yararlananlara hesap vermede kullanılan en kapsamlı araç ise idare faaliyet raporudur. Bu çalışma, eskiye göre daha fazla kaynak kullanan belediyelerin faaliyet raporları aracılığıyla ne ölçüde hesap verdiklerini araştırmayı amaçlamaktadır. Makalede bu amaca ulaşmak için 50 belediyenin 2014 mali yılı faaliyet raporları hesap verme yükümlülüğü çerçevesinde belirlenen kriterler ışığında içerik analizine tabi tutulmuştur. Araştırma sonucunda belediyelerin erişebilirlik, anlaşılabilirlik, zamanlılık, tam açıklama, doğruluk ve tarafsızlık açısından zayıf yönlerinin olduğu, bu nedenle kullanılan kaynaklar konusunda paydaşlarına yeterince hesap vermedikleri ortaya konmuştur.

Anahtar Kelimeler:

Faaliyet raporları, Hesap Verme Yükümlülüğü, Belediyeler

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