A review of the place of governance in the Turkish budget system and the participatory budget; a Manisa city example

State budgets that have been changed from past to present and tried to adapt to developing conditions have updated themselves to be able to obtain efficiency in public expenditures with transparency facts.In an effort to create democratic, participatory, transparent and accountable state budgets, lots of countries around the world have experienced participatory budget with different ways and methods and have been continuing to experience. Participatory budget is the preparation of local governments' budgets with participatory principles. In the first instance enthusiasm of state secondly request of local governments and people in this issue are rather determinative in putting into practice of participatory budget. Citizen that will be active in participatory budget must possess information and enthusiasm on this issue. In this study the conceptual framework of the state budget is expressed in the first chapter. Budget right and how to earn budget right in diverse countries are emphasized. In the second chapter, communication and governance concepts are explained and relation of politics and governance with particularly local politics is expressed. Components of governance concept relating to politics and budget are explained by associating state budget. In the third chapter, the definition concerning participatory budget and historical course of participatory budget are stated. After explaining Porto Alegre participatory budgetary model that implemented participatory budget first, participatory budgetary practices carried out in other world countries are included in this chapter. Next, It is expressed what the participation in Turkey means. In the fourth and last chapter, project and partnership studies carried out regarding participation in our country are explained. After explaining examples of participatory budget being implemented in Turkey, Manisa Metropolitan Municipality and participation phenomenon are related to not only strategic plans and performance programs but also activity reports. After stating with which practices citizen participation is carried out at Manisa Metropolitan Municipality,realization of some municipal budgetary revenue and expenditure concerning Manisa Metropolitan Municipality is presented in tabular form. Finally in this chapter, results of the survey study carried out with Manisa Metropolitan Municipality central district council members are consolidated by being examined with statistical information. I have taken all the expressions I obtain from the interview results into evaluation by implementing interview technique we conducted together with the questionnaire on all participants (Manisa Metropolitan Municipality central districts and two bureaucrats) by specifying in quotes under the relevant headings.In this respect,while it is deduced the results of survey are reliable,I have underlined diversity of responses given to interview questions and each participant's opinion and proposal exactly. And finally, I have concluded the study with exemplary participatory budgetary guide for Manisa Metropolitan Municipality central districts. Participatory budgetary application is a modern,democratic and transparent applicant in favour of effective and efficient use of resources in public administration and realization of state budget.In my opinion, expansion of participatory budget's application area and making it active as a school of democracy in more cities in an effort to create sustainable cities with governance phenomenon will have positive effects on country's government and economy.