34. ULUSLARARASI MALİYE SEMPOZYUMU, Antalya, Turkey, 24 - 27 April 2019, pp.655-662
With the Public Financial Management and Control Law, the public financial management and control system
has been changed within the framework of a new understanding. This new systemis built on the concepts of
efficiency, effectiveness, economy, transparency and accountability. One of the innovation that this new public
financial management systems is the Performance Based Budgeting system. The basic tools of this system are
the annual report, strategic plan and performance report. Performance audit is both an integral part of the
performance-based budgeting system and an important tool to guide this system.
Performance audits of state agencies under the general management in Turkey is carried out by the Turkish Court
of Accounts(TCA). The TCA fulfills the performance audit task by evaluating the quality of performance
information in the basic tools of the performance-based monitoring process of public administrations. Public
universities with special budgets, which are one of the public administrations within the scope of general
government, are also subject to the performance audit of the TCA. The public is assured about the accuracy and
reliability of non-financial performance information, which is based on the service delivery of the universities by
the performance audit conducted by the TCA. The performance audit of the TCA is an integral part of both the
guiding and budgeting process in terms of showing the improper practices of universities in the performancebased budgeting process and providing suggestions for correcting them.
This study aims to research the results of a performance audit of the state universities conducted by TCA For this
purpose, the results of the performance audits of 38 universities, which were conducted in 2017, were examined
using content analysis. As a result of the analysis, it has been determined that there are universities that do not
meet both the reporting requirements and the criteria for the content of performance information.