The financial structure of the metropolitan municipalities and court of accounts audit

In local governments, which are one of the requirements of contemporary and democratic life, the increase of the population in urban centers and the changes in the social and economic structure accelerated the process of urbanization and led to the formation of metropolitan municipalities. As a result of these developments, metropolitan municipalities started to be established in 1984 and legislative regulations were made regarding the financial structures of metropolitan municipalities. The aim of this study is to discuss the types of income and expenditures that constitute the financial structures of metropolitan municipalities within the framework of the legislative regulations and to reveal the contributions of the court of accounts audits regarding the structures of the metropolitan municipalities by addressing the problems that arise in the metropolitan municipalities as a result of the audits conducted by courts of accounts. Since there are decisions, transactions and actions contrary to the legislation regarding the financial structure of the metropolitan municipalities and since it was observed that they causing an obstacle for rising in public resources and causing a decrement in them, these issues are frequently addressed in the audits carried out by the Court of Accounts and these problems should be corrected and public resources should be used effectively, economically, efficiently and in accordance with the law.