Development and implementation of the state budget and audit by the Court of Accounts

Acquiring different functions affected by the sociological and governance changes in the countries over the centuries, the budget became what it is today by acquiring a function to intervene the market for the States as well as the function to make transfer expenses to the citizens in need. With the advance of democracy, the people had the opportunity to inquire where and how the States spend money. This inquiry process first started in England; accordingly, the king had to be authorized by the parliament to collect taxes. The parliaments audited whether the taxes collected with this authorization are spent for the determined purpose. This thesis deals with the concept of the budgetary process and introduces the budget systems. Moreover, it also deals with how the budget is currently implemented in our country, how does the phases of collecting revenues and making expenses take place, who are responsible in implementation of these processes, why is the Court of Accounts necessary as an external audit authority, how does the Court of Accounts audit the expenses and revenues, which proceedings are carried out concerning the responsible persons mentioned in the reports drafted as a result of the audits, how do the responsible people are tried in case of a public loss, which legal remedies are available for the concerned persons regarding the verdicts reached as a result of the trials and how will the public losses be collected from the concerned persons regarding the matters dealt in the trial verdicts. Informing the relevant parties about the matters dealt in this study was the objective and following matters were also touched upon; what kind of problems are encountered during an audit under current framework, how can the audits become more effective on the responsible persons and how can the related persons obtain more effective information about the expenses made by public administrations as well as the gaps related to revenues.