Annual Reports of Municipalities in Terms of Accountability: Municipalities in Burdur

Abstract

In Turkey, with the Public Financial Management and Control Law No. 5018, it was aimed to make the expenditure process in public administration fast and functional, and related arrangements were made in the budget principles in terms of accountability and transparency. Within the framework of accountability, an annual report is required to be prepared and announced to the public. Annual reports are also included in the Municipal Law No. 5393 and are shown as one of the control mechanisms of the municipalities. With the Regulation on Annual reports to be Prepared by Public Administrations, the report was requested to be published on the website of the relevant administration. It has been observed that the municipalities examined within the scope of the study have official websites. 
 Within the scope of this research, it has been researched the municipalities websites in Burdur province whether they publish their annual reports or not also whether they are up to date. Annual reports for 2020 and 2021 were searched on the websites of municipalities in the research. As the result of the research, most of the municipalities have not included annual reports on their websites, and some of the municipalities include are not up to date.