The auditing of local governments in Turkey and local government ombudsman

In this study, the auditing of local governments in Turkey and the position of local government ombudsman in this auditing has been elaborated with detailed analysis. In this study, the adaptedness and contribution of the local government ombudsman in the solution of problems which can be raised during the auditing of local governments and amendments in Turkey has determined as main aim. For this reason, excluding the village governments which maintain their traditional structures, this is an institutional study which directs on the existing auditing mechanisms in Turkey and discrepancies and inadequacies in this functioning and the examples of different suitable countries removing these discrepancies. The study tries to provide to determine a suitable model for the local government ombudsman which can be emerged in Turkey.In the first chapter of the study, the auditing of the local governments in Turkey has been elaborated within the theoretical and practical framework in a broader perspective. Firstly, the conceptual analysis of auditing has been focused and later on, the auditing types of the local governments has been analyzed in accordance with the bodies which undertakes the auditing mechanism. In the second chapter, the functions and operations of the local government ombudsman has been studied in respect of the general characteristic of the ombudsman institution. While the emergence and the historical evolution of the ombudsman institution have been analyzed, it has been observed that this institution is familiar with Turkish public government and even it has been partly shaped and inspired by the Turkish implementation. The ombudsman institution is an independent and impartial body which provides the effective and efficient control in applied country and improvement of the government with its cheap and rapid adapting character. For a local government ombudsman institution for Turkey, the comparison of Britain case has been analyzed. The implementation of local government ombudsman in Britain which has a uniterian government structure and gives special importance for the local governments have singled out. In the third chapter, the adaptedness of the local government ombudsman into Turkey has been discussed. The local government ombudsman which will be created in accordance with the necessary regulations will provide very important contributions in order to solve the problems during the auditing process of the local governments. Beside the improvement of the government and lessening the maladministration and the satisfaction of the governed can be provided by the role of the local government ombudsman. Lastly, it has been pointed out that the introduction of the local government ombudsman into the public opinion and its creation in accordance with a model which is suitable with the structure of local government in Turkey and the expectancies of the Turkish local people are very important duties before the official adoption of the local government ombudsman.