This study seeks to analyze the level of accountability of the municipalities in their performance
reports by use of the data and information contained in the performance auditing reports of the municipalities
in Turkey. To this end, a specific method has been devised to determine the level of accountability of the audited
municipalities with reference to the performance auditing reports of 2015. Based on the findings, the
municipalities are ranked in terms of their performance, from the highest point to the lowest. The ranking
reveals that the metropolitan cities and their district municipalities are more successful than the provincial
municipalities. The study further reveals that the age of the mayor and the geographical location have a
determinative effect upon the level of accountability as exhibited in the performance reports.