Analysis of the budgeting structures of municipalities in TR33 region: Comparison of Kütahya, Afyon, Uşak and Manisa municipalities

The aim of local governments is to meet the local and common needs of residents. Within the local administrations, the most important place is the municipalities. The constant increase in public services demanded due to increased social needs is increasing the importance of municipalities. Since the municipalities do not see an increase in resource allocation in spite of the increasing service burden, they will be able to provide efficiency to the extent that they can expand their financial possibilities. For this reason, they need to use the resources of the municipalities effectively. The purpose of this study; to determine the activities of the municipalities with using the revenue and expenditure budget data for the 2013-2014-2015 years of Kutahya, Afyon, Usak and Manisa municipalities in the TR33 region. In this context, the administrative structure of the local administrations and municipalities in the first section and the financial structure and the budget period of the municipalities are explained in the second section. In the third section of the study, income and expenditure budget incidents of the municipalities were examined, budget change rates by years are seen, ratios of income and expense items are calculated.