The fiscal and judicial assesment of public spendings in Turkey

State administration, erupted after the commencing cohabiton of mankind, provides various services to public and makes consumption for these expenses of services. Obligation for consuming has revealed concept of "public expenditure". At the present day, countries' fical policies generally targets development and to elevate welfare level. Countries' fiscal policies are broke down into education, health, environment, national defense and infrastructure. By the day, public expenditures have been bulky because of changes in political processes and demographical increases. For this reason, public financial management is required to protection against waste and inefficiency because of negative externalities caused by increase in public expenditures. Increase in efficiency and effectiveness in public expenditures is required to protect public financial management, The current study aimed to analyse efficiency and effectiveness method on public expenditures while introducing to public expenditures with therotical informations and defining externalities of auditing and its properties about effecftiveness and efficiency on public expenditures, On the first part of the study, public expenditures and their scope has been analysed. Effectiveness and efficiency of public expenditures has been studied on the second part of the study. On the third part of the study. auditing and its effect over effectiveness and efficiency of public expenditures has been evaluated. On the last and fourth part, studies and our evaluation about effectivity and efficiency of public expenditures has been handled. Keywords: Public Expenditures, Effectiveness, Efficiency, Control Activity