Etkin Bir Hesap Verebilirlik Mekanizması Olarak Yasama Organının Bütçe Gözetim İşlevi1

Temsili demokrasilerde vatandaşlar seçilmişlere devrettikleri karar alma ve uygulama yetkisinin amacına uygun şekilde kullanılıp kullanılmadığının hesabını sormak isterler. Bütçe ise vatandaşlar ile vekiller arasındaki yetki devrini somutlaştırmaktadır. Bütçe kararlarının etkin, ekonomik ve verimli şekilde uygulanıp uygulanmadığını yasama organı çeşitli araçlar ile gözetlemektedir. Çalışmada hükümetin en önemli politika dokümanı olan bütçenin yasama organı tarafından gözetlenmesi hesap verebilirlik açısından değerlendirilmiştir. Gözetleme işlevi bütçe politikalarının ve programlarının belirlenmesinden bütçe uygulama sonuçları ve performanslarına kadar geniş bir süreçte gerçekleştirilir. İşlevsel bir hesap verebilirlik mekanizması bütçenin etkin gözetimine ve kurumlar arasındaki sağlıklı koordinasyona bağlıdır.

The Budget Oversight Function of the Legislature as an Effective Accountability Mechanism

In representative democracies, citizens want to call ‘the elected’ to account whether they use the authority to take decisions and to apply them in the appropriate way or not. The budget embodies the delegation of authority between the citizens and deputies. The legislature observes whether decisions on budget are applied effectively, economically and efficiently with various instruments. In the study the oversight of the budget, which is the most crucial policy document of the government, by the legislature is assessed in terms of accountability. Oversight function is realised through a comprehensive process including the determination of budget policies and programs, and the budget application results and performance. A functional accountability mechanism depends on effective oversight of budget and a healthy coordination among organisations.

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