The efficiency of judicial control in public expenditure

Experiencing to increase public expenditures in the face of limited public resources is one of the most important problems fot the today's societies. It is obvious that this situation will deeply cause more problem than existing ones in the point of the financing of the public service. Such problems which occur in the financial management of the countries have made necessity of change for the understanding of financial management. Transformation of understanding for public financial management in our country was fulfilled by 5018 law number, the Public Finance Management and Contrl law.Radical changes on Turkish public financial management system were made by Aforesaid law. Some of the these changes are: Recording all financial activity, using public resources as efficiently, economic and productive, performance based budgeting, multi annual budgeting, establishing efficient internal auditing system and establishing broad external auditing system.These improvements which have occurred understanding of public financial management and budgeting system have increased significance of understanding of controlling through principles and limitations which are created by legislative organ for determining whether executive organ is carried out authorities or not regards of the authorities which legislative organ gives the executive organ by means of the budget.The institution which is the most important auditing institution is undoubtedly Chamber of Account in order to use public resources in an optimal manner. Officers (collecting revenue, spending, and managing state property and money) who are assigned and authorized by the state related to budgeting practices, and relations and conflicts which occur because of these duties are differently on trial and resulted in Chamber of Account which has operated as an accounting court.In this study, the aim is to reveal in what efficient level the Chamber of Account make account trial in the parallel of especially in the advancements of the field for financial management. In this context, the whole process which starts with auditing account to accounting trial, judgment, results of judgments and efficiency for them are discussed for the aim of determining problems in the system and retaining of 6085 law number, Court of Account Law which reflects on account trial.