The contribution of the reports of the supreme court of accounts to the public finance management [Sayiştay Raporlarinin Kamu Mali Yönetimine Katkisi]

The prerequisite for a democratic,transparent,accountable,and effectively functioning public administration is effective control performed by the parliament as the representative of the citizens. with its numerous and diversified reports prepared at the end of the audits conducted on behalf of the turkish grand national assembly (tgna) and submitted to the tgna,relevant bodies and public,the supreme court of accounts (sca) informs the citizens and their representatives of the functioning of the public administration as well as the implementation results of the budget,contributes to the effectiveness of the democratic supervision and control over the administration and encourages the public administrations to implement good governance principles. the facts that all shareholders must duly informed of these reports and that they must provide full support are of vital importance for the continuous improvement of the tca reports as well as an increase in their fundamental contributions to the public finance management.