PERFORMANCE AUDIT AS A COMPONENT OF STRATEGIC PLANNING IN MUNICIPALITIES:AN EVALUATION ON STRATEGIC PLANS OF ZONGULDAK MUNICIPALITY

Özcan Sezer and Ayşenur Kırnapçı
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Özcan Sezer: Zonguldak Bulent Ecevit Universitesi

Ekonomi Maliye Isletme Dergisi, 2018, vol. 1, issue 2, 54-78

Abstract: Municipalities responsible for conducting a significant portion of local public services should use public resources in line with the principles of efficiency and efficiency. With the introduction of strategic planning in public administrations, budget and expenditure planning is made in line with the predetermined objectives and targets and it is determined whether the prescribed targets are achieved or not. The objectives and targets determined with strategic planning also reveal the performance of the institutions. Nowadays, it is not enough to control public expenditures with regularity audits; performance auditing that results from effective use of resources within the framework of accountability is required. It is important to eliminate the deficiencies in the implementation process of strategic planning, which is an important tool for participatory management approach that puts accountability of municipal administrations, and to establish a link between strategic planning and supervision of municipal performance. In this study, the relationship between strategic planning and performance audit in municipalities is emphasized and an evaluation is made in the case of Zonguldak strategic plans.

Keywords: Strategic Planning; Fiscal Audit; Performance Audit; Municipiality; Zonguldak (search for similar items in EconPapers)
JEL-codes: A10 A11 A12 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:gnx:emid43:2018-1-2-588749

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