Publication: Kamu mali yönetimi ve kontrol kanunu ve bütçenin idari denetimi
Abstract
Kamu mali yönetim sistemimiz 1927 yılında çıkarılan 1050 sayılı Muhasebe-i Umumiye Kanunuyla düzenlenmiş ve az sayıda değişiklikle 77 yıldan bu yana yürürlükte kalmış ve kamu mali yönetimini düzenleyen temel kanun olma niteliğini sürdürmüştür. Bununla birlikte, Avrupa Birliği’ne girme sürecinde, yapılan eleştirilerin belki de bir getirisi sonucu, kamu yönetiminde yeniden yapılanma çalışmaları çerçevesinde 24.12.2003 tarihinde 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu yayımlanmış ve 1050 sayılı Kanunun uygulamasına son verilmiştir. 5018 sayılı Kanunla mali yönetim ve kontrol sistemimiz bütünüyle yeni bir anlayış çerçevesinde değiştirilmiş ve 1050 sayılı kanunun arka planda bıraktığı etkinlik, verimlilik, saydamlık ve hesap verebilirlik kavramları üzerine inşa edilmiştir. Öte yandan mali yönetim ve bütçenin kapsamı genişletilmiş ve bütçe bütünlüğünün sağlanması yönünde önemli bir adım daha atılmış, planlama bütçeleme süreci yeniden tanımlanmış, kamu kaynaklarının kullanılmasında performans esaslı bütçeleme ve çok yıllı bütçeleme öne çıkarılmış, idarelerin yönetim sorumluluğuna ağırlık verilmiş, bütçe ve muhasebe birliğinin sağlanmasına yönelik düzenlemelere yer verilmiş, sonuç veya amaç odaklı bir mali yönetim sistemi kurulmaya çalışılmıştır. Bütçe hazırlama süreci yeniden düzenlenerek, bütçe hazırlama ve uygulama sürecinde kamu idarelerinin inisiyatifi artırılmış, bütçenin uygulanmasına esneklik getirilmiş ve kamu idarelerinin mali yönetim ve kontrol sistemi alanındaki görev, yetki ve sorumlulukları yeniden düzenlenmiş, siyasi, idari ve mali sorumluluk birbirinden ayrılmıştır. Maliye Bakanlığı ve Sayıştay Başkanlığı'nın harcama öncesinde yapılan vize ve tescil işlemlerine son verilerek, ön mali kontrol görevi idarelere devredilmiş ve idarelerin mali yönetim ve kontrole ilişkin görev ve yetkileri artırılmıştır. Ayrıca, Sayıştay denetiminin kapsamı genişletilmiş genel yönetim kapsamında yer alan tüm idareler Sayıştay denetimine tabi tutulmuş, kamuda muhasebe birliği sağlanmış, tüm hesapların konsolide edilmesine ve uluslararası karşılaştırmaya imkan tanınarak mali istatistiklerin hazırlanması ve kamuoyuna sunulması öngörülmüştür. Son olarak yeni bir iç kontrol ve sürekli ve sistematik bir biçimde işleyen bir iç denetim sistemi kurulması amaçlanmıştır. İç kontrol mekanizmasının bir unsuru olarak harcama öncesi kontrol iş, işlem ve görevleri kanunla yeniden belirlenmiş, iç kontrol alanında yönetim sorumluluğu anlayışı esas alınmıştır.
Our public financial management system was regulated by the act called “Muhasebe-i umumiye” (General Accountancy) numbered 1050 which became effective in 1927 and this regulation has been effective for 77 years with a few modifications and remained the main regulation on public financial management. However, the act of “Control and Management of State Finances” dated 5018 was published in 24.12.2003 in the attempts to rebuilt the public management presumably as a consequence of criticism on this subject in the process of entering European Community and the act numbered 1050 has been abolished. Our financial management and control system has been changed completely with a new concept under the act numbered 5018 and has been built on such concepts ignored by the act numbered 1050 as efficacy, productivity, transparency and accountability. On the other hand, scope of the financial management and budget was extended and an important step was taken toward obtaining continuity of the budget, process of planning and budgeting was re-defined, performance-based budgeting and multi-annual budgeting were made more important in utilization of public sources, managerial responsibility of the governing offices was emphasized, new regulations to provide budget and accountancy continuity took place and attempts were made to establish a financial managerial system which was outcome- and aim-focused. Initiative of the public offices was increased in preparation and implementation of the budget; flexibility was obtained in the budget-management; duties, responsibilities, and authorities of the public offices in financial management and control systems were re-defined; and political, managerial and financial responsibilities were separated by re-establishing the process of budget preparation. Visa and registration transactions carried out by Department of Finance and Government Accountancy Bureau prior to the expenses were brought to end and pre-financial control procedures were delivered to the local offices and duty and authority of the local offices on financial management and control were increased. Furthermore, scope of audit of Government Accountancy Bureau was extended and all offices subjected to general management system were subjected to control of Government Accountancy Bureau, accountancy uniformity and continuity was obtained in the public management and it was expected to prepare financial statistics and submitting these statistics to the public by allowing consolidation and international comparison of all accounts. Finally, it was intended to found a new internal control system and a new internal audit system acting continuously and systematically. Control work, procedure and task prior to expenses as a part of internal control mechanism were regulated by the act and field of internal control was based on the concept of managerial responsibility.
Our public financial management system was regulated by the act called “Muhasebe-i umumiye” (General Accountancy) numbered 1050 which became effective in 1927 and this regulation has been effective for 77 years with a few modifications and remained the main regulation on public financial management. However, the act of “Control and Management of State Finances” dated 5018 was published in 24.12.2003 in the attempts to rebuilt the public management presumably as a consequence of criticism on this subject in the process of entering European Community and the act numbered 1050 has been abolished. Our financial management and control system has been changed completely with a new concept under the act numbered 5018 and has been built on such concepts ignored by the act numbered 1050 as efficacy, productivity, transparency and accountability. On the other hand, scope of the financial management and budget was extended and an important step was taken toward obtaining continuity of the budget, process of planning and budgeting was re-defined, performance-based budgeting and multi-annual budgeting were made more important in utilization of public sources, managerial responsibility of the governing offices was emphasized, new regulations to provide budget and accountancy continuity took place and attempts were made to establish a financial managerial system which was outcome- and aim-focused. Initiative of the public offices was increased in preparation and implementation of the budget; flexibility was obtained in the budget-management; duties, responsibilities, and authorities of the public offices in financial management and control systems were re-defined; and political, managerial and financial responsibilities were separated by re-establishing the process of budget preparation. Visa and registration transactions carried out by Department of Finance and Government Accountancy Bureau prior to the expenses were brought to end and pre-financial control procedures were delivered to the local offices and duty and authority of the local offices on financial management and control were increased. Furthermore, scope of audit of Government Accountancy Bureau was extended and all offices subjected to general management system were subjected to control of Government Accountancy Bureau, accountancy uniformity and continuity was obtained in the public management and it was expected to prepare financial statistics and submitting these statistics to the public by allowing consolidation and international comparison of all accounts. Finally, it was intended to found a new internal control system and a new internal audit system acting continuously and systematically. Control work, procedure and task prior to expenses as a part of internal control mechanism were regulated by the act and field of internal control was based on the concept of managerial responsibility.