New role of public bureaucracy in budgeting process within the framework of the public financial management and control Law Numbered 5018 and its effects on disciplining of expenditures

The most essential tool of performing public activities is government budgets and there are many actors in budgeting process. One of the actors is public bureaucrats who are supplier of public goods and services. It has been claimed that public bureaucrats have negative effect on public expenditures by leading to inefficiency in allocation and use of resource in the budgeting process. Today, depending on emerging new public management approach called as ?New Public Management (NPM)?, a fundemantel change has begun to improve efficiency in allocation and use of resources. Main lines of this change are; a) allocating public resources in line with primary strategic goals and targets of public agencies which link to their mission and vission, b) using resources in line with primary goals and targets, efficiently, effectively and economically, c) reviewing whether public agencies have achieved their goal and targets according to performance measurements, d) providing flexibility and empovernment to the public bureaucrats and expenditure units in preparation and implementation process of budgeting. Therefore, countries adopting NPM are implementing activities toward restructuring their budgeting systems. The role of public bureaucracy in budgeting process has changed depending on these changes related to allocation and use of resource to discipline public expenditures.Public financial management system has also been restructured by the Public Financial Management and Control Law numbered 5018 in Türkiye. In this content, it has been made crucial regulations related to authority, responsibility and control of public bureaucracy. The purpose of this thesis is to evaluate the role of public bureaucracy in budgeting process and its effects on disciplining of public expenditures in the light of the developments in the world. In this study, the role of Türk public bureaucracy in budgeting process and its effect on disciplining of public expenditures have been analyzed both theoretically and practically by literature review and case study made in Boundary and Shore Health General Management. It has determined that a bureaucracy oriented structure in budgeting process has been created to provide solutions to the bureaucratic dilemmas in line with developments in the world in Türkiye. But, it has ascertained that many problems such as qualified personnel and training shortages, lack of support from senior management and political authority, deficiencies and faultsrelated to legal arrangements, coordination problems between The State Planning Organization and The Ministry of Finance has been faced in practise. Therefore, it has seen that public bureaucrats hasn?t succesfully performed their roles in budgeting process and an improvements in terms of disciplining public expenditures hasn?t been realized.Key Words: Public Bureaucracy, Budgeting, Performance-based Budgeting, Public Expenditure.