Publication: Türk bütçe sisteminde performans denetimi
Abstract
TÜRK BÜTÇE SİSTEMİNDE PERFORMANS DENETİMİ Klasik hesap verme mekanizmalarındaki yetersizlikler, geleneksel teftiş/ denetim uygulamalarındaki sorunlar, kamu yönetimi, mali yönetim ve denetim alanındaki gelişmeler dünyada kamu denetiminin amaç, yöntem ve yaklaşım bakımından yeniden yapılandırılmasını gündeme getirmiştir. Bu gelişmeler neticesinde çağdaş bir denetim yaklaşımı olarak performans denetimi önem kazanmış ve yaygılaşmıştır. Buna karşın, ülkemizde denetim sisteminin yeniden yapılandırılması, etkinliğinin arttırılması, çağdaş metodoloji ve yaklaşımların benimsenmesi konusunda yıllarca ciddi bir mesafe alınamamıştır. Bu tezde, Türkiye’de gerçekleştirilen performans denetimi uygulamalarının değerlendirilmesine çalışılmıştır. Bu kapsamda, son yasal düzenlemeler çerçevesinde Türk bütçe sistemindeki kontrol ve denetim uygulamaları da incelenmiştir. Çalışma sonucunda ülkemizde uluslararası standart ve uygulamalardaki anlamıyla “denetim” faaliyetlerinden çok “teftiş” ve “soruşturma” görevlerine ağırlık verildiği, yapılan sınırlı denetimlerin ise klasik düzenlilik denetimleri olarak gerçekleştirildiği görülmüştür. Başbakanlık Yüksek Denetleme Kurulu hariç tutulacak olursa Türkiye’de performans denetimi yapılmasına ancak 90’lı yıllarda başlanabilmiştir. Özellikle Sayıştay’ın yaptığı bu denetimler de sayı ve nitelik bakımdan yetersiz kalmıştır. Bu durum, kamudaki geleneksel yönetim anlayışı, bütçe sistemindeki yetersizlikler, denetim konusundaki yasal alt yapı eksikliği ve teftiş ve denetim birimlerinin bu yöndeki bilinçli tercihinden kaynaklanmıştır. Kamu denetiminin bu niteliği günümüze kadar korunmuş ve performans denetimi uygulamaları yaygınlaştırılamamıştır. Fakat 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu ile denetime çerçeve oluşturan mali yönetim sistemi ile kontrol ve denetim faaliyetleri çağdaş gelişmeler paralelinde yeniden tasarlanmış ve uygulamaya geçirilmiştir. Böylece, mali yönetim sistemimizde, kontrol ve denetim alanındaki birçok sorunun çözümü için gerekli düzenlemeler yapılmış, performans denetimi konusundaki yasal ve yönetsel alt yapı eksikliği giderilmiştir. Bu husus, denetimin etkinliğinin arttırılması ve performans denetimlerinin yaygınlaşmasına önemli katkılar sağlayacaktır. Bununla birlikte, bütçe kontrol ve denetim faaliyetlerinin, özellikle performans denetimlerinin kamu mali yönetim ve kontrol sisteminin bütünlüğü içinde ele alınması ve hesap verme mekanizmalarının, idarelerin iç kontrol sistemlerinin ve kamudaki yönetim yapısı ile personel rejiminin rol ve öneminin göz ardı edilmemesi gerekmektedir. Bu noktada Türkiye Büyük Millet Meclisi ve Sayıştay’a, mali yönetim, iç kontrol ve iç denetim sistemlerinin tasarım ve işleyişinde rol üstlenen merkezi kuruluşlara, kamu idarelerinin yöneticilerine ve iç denetim birimlerine önemli görevler düşmektedir.
THE PERFORMANCE AUDIT IN TURKISH BUDGET SYSTEM Inadequacies on classical accountability mechanism, problems on practices of traditional inspection/ audit, developments on public management, financial management and audit areas make reconstruction of public audit in the world about purpose, method and approach a current issue. As a result of this developments “performance audit” as a contemporary audit approach, has had importance and become widespread. On the other hand, in our country it has not been any significant improvement about reconstruction of audit system, to be increased efficiency, imbibitions of contemporary methodology and approach. In this thesis, it has been studied to evaluate practices of performance audit in Turkey. For this scope, also it has been researched practices of control and audit in Turkish budget system by frame of latest legal regulations. After this study, it is clear that in our country it has been more concentrate on “inspection” and “investigation” than “audit” by means of international standards and practices and also it has been seen that a limited audit task which has been done is put into practice as classic orderliness audits. Performance audit in Turkey has started first just in 90’s except for Prime Ministry High Auditing Board. Especially, this audit tasks which has been done by Court of Accounts was insufficient from the point of view of number and quality. This situation is the cause of traditionally management comprehension in public, inadequacies on budget system, deficiency of legal infrastructure on audit issue and inspection and audit units preference of this aspect consciously. Public audit’s this feature has been saved up to now and performance audit practices could not had been become widespread. But, financial management system which is framework of audit, control and audit activities redesign and launched along with contemporary developments by Financial Management and Control Law No 5018. Therefore in our financial management system many regulations has been done to solve such problems on control and audit areas, removed deficiency of legal and managerial infrastructure about performance audit. This matter will obtain important assist in increase efficiency of audit and performance audit’s becoming widespread. However, budget control and audit activities, especially performance audits has to be taken up integrity of public finance management and control system and in addition accountability mechanisms, managements internal control systems, management structure in public and importance of personnel regime mustn’t to be ignored. At this point, Turkish Grand National Assembly, Court of Accounts, central government that have a part in redesign and process on financial management, internal control and internal audit system, managers of public administrations and internal audit units have important responsibilities.
THE PERFORMANCE AUDIT IN TURKISH BUDGET SYSTEM Inadequacies on classical accountability mechanism, problems on practices of traditional inspection/ audit, developments on public management, financial management and audit areas make reconstruction of public audit in the world about purpose, method and approach a current issue. As a result of this developments “performance audit” as a contemporary audit approach, has had importance and become widespread. On the other hand, in our country it has not been any significant improvement about reconstruction of audit system, to be increased efficiency, imbibitions of contemporary methodology and approach. In this thesis, it has been studied to evaluate practices of performance audit in Turkey. For this scope, also it has been researched practices of control and audit in Turkish budget system by frame of latest legal regulations. After this study, it is clear that in our country it has been more concentrate on “inspection” and “investigation” than “audit” by means of international standards and practices and also it has been seen that a limited audit task which has been done is put into practice as classic orderliness audits. Performance audit in Turkey has started first just in 90’s except for Prime Ministry High Auditing Board. Especially, this audit tasks which has been done by Court of Accounts was insufficient from the point of view of number and quality. This situation is the cause of traditionally management comprehension in public, inadequacies on budget system, deficiency of legal infrastructure on audit issue and inspection and audit units preference of this aspect consciously. Public audit’s this feature has been saved up to now and performance audit practices could not had been become widespread. But, financial management system which is framework of audit, control and audit activities redesign and launched along with contemporary developments by Financial Management and Control Law No 5018. Therefore in our financial management system many regulations has been done to solve such problems on control and audit areas, removed deficiency of legal and managerial infrastructure about performance audit. This matter will obtain important assist in increase efficiency of audit and performance audit’s becoming widespread. However, budget control and audit activities, especially performance audits has to be taken up integrity of public finance management and control system and in addition accountability mechanisms, managements internal control systems, management structure in public and importance of personnel regime mustn’t to be ignored. At this point, Turkish Grand National Assembly, Court of Accounts, central government that have a part in redesign and process on financial management, internal control and internal audit system, managers of public administrations and internal audit units have important responsibilities.