The analysis of structures in services, income and budget of municipality managements (The sample of Kütahya municipality after 1997)

VI ABSTRACT Municipalities are local administration units which are established to meet the common local needs of the town and its people, and whose resolution authorities are elected by public. In the first chapter of this study, which is about the municipality aboutthe place of municipalities in the structure of public administration, the concepts of decentralization and centralized administration; the legal statue, history, establishment and authorities of municipalities are dealt with. In addition municipality authorities and their duties are dwelled upon in detail. In the second chapter, the structures of municipality services and their income distribution are looked into. The duties, financial administration concepts and incomes of municipalities are the subjects of this chapter. Municipalities must collect income in order to fulfill the services they are charged with. The income sources of municipalities, collecting and classifying them are studied in detail. In the third and the final chapter, the traditional budget system which was used until 1991 and the budget of Kütahya Municipality in 1990 are looked through. The programming budget system applied in municipalities after 1991, seven-year- budget and the final tables for arithmetical calculations are discussed in detail. It is tried to show that incomes of municipalities are too inadequate to meet the services of municipalities by dealing with the service-income and budget structure of Kütahya Municipality. Key Words: Municipality, Municipality Authorities, Income Distribution, Distribution of Services, Traditional Budget, Programming Budget