Strategic planning based performance budgeting: Manisa Municipality case

For the twenty five years the attempt to reach fiscal discipline and efficiency in public expenditures has brought the performance based budgeting system into public agenda. This new approach, which attempts both to measure the inputs and reach agreement based budgeting and constant control, has lead to results focused system, efficiency of organizations and productivity together with the managing of budget according to the evaluation based on quality and fiscal performance measurement. In addition, this new approach has aimed at providing efficiency and productivity of service supply and sources delivery according to strategic priority and fiscal policy.As the result of works on the public reforms in public administration that appeared in our country as an impact of the similar developments in the world in the middle of 1990s; strategic planning based performance focused budgeting has been brought to the all public institutions and municipalities in 2003 due to the Law of Public Finance Management and Control.In the strategic planning based performance focused budgeting the ability of municipalities to make the result they expect from themselves be realized depends upon three elements. The first one is to prepare the strategic planning by means of participated understanding. The second one is to provide fiscal policy by means of allocative efficiency and top-down delivery of financial sources prioritized by paying attention to the estimated revenue budget according to the multi-year framework. As for the third element, in order to obtain technical efficiency, the inspection and performance control objects to be set based on indicators of measured productivity and efficiency levels and prioritized strategic targets as well, is to be performed.In order to succeed in realizing and applying the functions that the performance budget system expect from itself, the performance control standards and citizen focused performance culture are required to be gained; the 5018 article in the code of Laws states that completion of the institutional regulations is the upmost necessity to fulfill the performance control.