BELEDİYELERDE PERFORMANS ESASLI BÜTÇELEME SİSTEMİ İNCELENDİĞİNDE BÜTÇE VE PERFORMANS PROGRAMI ARASINDAKİ İLİŞKİ UYGUN VE UYUMLU MU?

The municipalities are autarchic public associations that aim to provide citizens with local requirements and have individual financial structures. They use the resources provided for autonomy of people effectively, economically, efficiently while fulfilling their requirements. A performance-based budgeting system has been developed in order efficiently, ensure transparency, fulfill accountability. This two tiers; first tier which is strategic plan, performance program, other annual report analytical budget system. closest relationship between these systems established program budget. In our examination, it examined how consistent, appropriate, clear, understandable program.