State budget improvement and the application of public financial management control act numbered 5018 in the university of cukurova

Budget, in present, varying from country to country, is the whole of the incomes and the expenditures that are planned by the state in a certain period. In the improving state finances, the budget has the characteristics of being economical, social and political document, as well being the financial plan of the state.Here in Turkey, our financial management had applied Common Public?s Accounting Act numbered 1050 from 1927 until 2005. The documentation, application and the audition of the budget has been totally changed accepting the Public Financial Management and Control Act numbered 5018 considered as a revolutionary financial regulation in place of the former one, which was brought out of effect due to its incapability of applicability today?s conditions, its inefficiency in supplying transparency, accountability and promoting the long-term strategies from the aspect of budget technique and its deficiencies in financial reporting matters.Through in this study precisely, after mentioning over budget, it will be analyzed in the budget expenditures between 2001 and 2006 that of the University of Çukurova, one of the universities having a crucial role in our education system, within the frame of innovations that have been promoted by Public Financial Management and Control Act numbered 5018 and of Common Public?s Accounting Act numbered 1050 and will be put forth recommendations to the defined problems.This study was conducted by basing the Public Financial Management and Control Act numbered 5018. Through the second part of the study, general knowledge related with budget, the qualities, functions, principals, of the budget, theories on and techniques of the budget have all been analysed in deep detail. Coming to the third chapter of the study, Turkish Budget System has been investigated thoroughly. In the fourth chapter of this paper, has been explained and analyzed the variables of the budget depending upon to the numbers in the 2001-2006 certain budget calculations of the units in the University of Çukurova, and the reasons of the increases in yearly expenditures of the units in the light of the changes in personnel and student numbers. Finally, in the results? chapter of the study, recommendations to the defined problems have been presented.