Local goverment bodies and control of decision in Turkey

In the institutionalized countries of democratic culture, with the increase of local needs, the need to meet public services changing, the state cause to give weight the local governments beside the central goverment. In the context; the local governments, which are formed depending on the countries political structure have taken place inside the managements of country in the process of nowadays globalizatron. In the process, the principle of propriety which referred to as ?think globally act locally? has taken palce in the literature by delegating authority to the local governments in the management of state. On the otter hand, with delegation of authority decentralization; not just services, predicts the distribution of powers between the central governmets and local governmet units.The local goverments such affect the political structures of the countries, the audit of these institutions has become compulsory without damaging the local autonomy centrally. In the study, Auditing of the local government?s decisron-waking bodies was analyzed according to the legislation in force. In the first part of this study with, the definition and types of decentralization together the administrative structuresin Turkey are examined. In the seconol part, the types of audit over the local governments are also exsamined. In the last part, the types of audit over the decentralized structures in turkey were interpreted by analizing throught our country?s historical process.Keywords: Decentralization, Special Provincial Administrations, Municipalities, Villages, Audit.