Budget transparency in municipalities: An application on TR90 regional municipalities

The purpose of this study to determine the budget transparency of the municipalities. In this study about reliability of the scales, the validity of the Cronbach's Alpha Coefficient method as explanatory Factor Analysis has be used. Once the reliability and validity of the scales have been determined and the research of hypotheses were tested with Correlation Analysis and Anova T-test. According to the findings of the analysis; In TR90 Regional municipalities, all of the procedures are taken into consideration during the bidding process. But the participation of the citizens is not important in the process of creating the budget, that the views of the academicians and experts of the issues examined at the committee meetings of the municipalities are not utilized. It has been determined that the applicability of the Public Financial Management and Control Law is weak.