Performance budgeting system in Turkey: problems and solution proposals

Çatak, Sevil
Effective and efficient use of public resources has a vital importance for Turkey, as for all countries. To serve this purpose, public financial management was reformed and performance budgeting system was begun to be implemented in Turkey. In order performance budgeting system to be properly put into practice, the system should have been well designed, regulations should have been adequately prepared and necessary information, guidance and support should be provided to the implementers. In this study, the implementation of performance budgeting system in Turkey was investigated from the perspective of public administrations under general budget and problems in the system were identified. Comments, experiences and suggestions of administrations were obtained via questionnaires and interviews, and analyzed. Additionally, regulatory legal documents and reports of administrations prepared within the performance budgeting concept were also investigated. In order to provide constitution of a more properly designed system and more easy and smooth implementation, to obtain a well adopted system by the implementers and to get results of better quality, proposals were put forward corresponding to the identified problems. Integrated analytic network process with a strategic resource allocation model proposal is presented to be used in update of performance programs in the aim of minimizing the deviations from targeted performance within budget constraints. The proposed model is implemented for the Strategy Development Unit of the Undersecretariat of Treasury.


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Citation Formats
S. Çatak, “Performance budgeting system in Turkey: problems and solution proposals,” M.S. - Master of Science, Middle East Technical University, 2010.