PERFORMANCE AUDIT AND LEGAL BACKGROUND IN LOCAL GOVERNANCE IN TURKEY

Local administrations are the management level where people at the local level are taken first. These units are public institutions that provide public services for the needs of the local population. These units, which are close to the democratic access of the people, are local and the people who receive direct services increase the expectations from the services. Expectations of high quality, fast and on-site service of the people reveal the concept of performance. Monitoring performance measurement is a situation that is desired for local administrations, which is a public institution, but is not very easy to implement. Many reasons such as the difficulty in measuring organizational and individual performance, the nature of public administration, legal regulations, and the attitude of employees prevent this audit. Turkey 1980 within the framework of the new public management approach emerged in a number of years, especially in order to overcome these barriers managerial reputation from the 2000s, it is observed that enter into political and legal work. In this study, in Turkey, the situation regarding performance audits of local governments and the direction of performance audit The regulations emerged in the legislation addresses the issue of the applicability of the light of the performance audit. For this purpose, first of all, the conceptual framework including performance control, aim, importance and manner of implementation in local administrations will be mentioned. Then, the development of performance audit in local administrations and the legal regulations that constitute the legal infrastructure will be covered