Audit relation between central and local government in the framework of new public administration approach

The last decade starting with the year 2000 witnessed important reforms and structural transformations in local administration, as in the case of general structure of public administration. Among the most striking changes in the relevant regulations is the issue of audit. The developments on issue of audit in the last years enlarged the context of audit of local governments. This enlargement includes also performance audit in these days.In the first chapter of the thesis, relations between central and local governments have been assessed in the context of audit and in terms of regulations and institutions. This analysis covers the period starting with the Ottoman period when the reforms of Selim III and Mahmut II took place, reaching up to the year 2004. In the meantime, the process of reform has also been analysed briefly. Various reports and development plans have been reviewed with respect to the audit and control of local authorities. In the meantime, the intellectual background and the process have also been analysed.In the second chapter, while referring to the Constitution of 1982 and the Laws nr. 5302, 5393, 5216 and 5018, ?administrative tutelage? over the local units have been anaysed in the context of ?new public administration approach?.In the third chapter, the scope and purpose of administrative audit in local administration, external audit institutions and their functions have been analysed with particular regard to the ?new public administration approach?.In the fourth chapter, accordance of external audit of local authorities by the central administration with the ?new public administration approach? has been assessed in terms of aims, scope and implementation. This assessment has been made referring to the relevant activity reports, surveillance guides and surveillance orders. Besides, developments in audit of performance in local authorities have been analysed.Key Word: new public administration approach, local governments, audit, external audit, performance audit