Supervision of municipalities in the context of local democracy and local autonomy

Although the emergence of democracy in the historical context indicates a long history, it can be stated that democracy has developed in societies and started to mature over time with the development of the modern state. In local government structures, called local democracy, where the people play an active role in the local government process, the principles of the new public administration approach such as transparency, efficiency, effectiveness, openness and accountability are at the forefront. As local government bodies, municipalities provide public services locally through administrators who take responsibility as decision-making authorities in urban management with the authority they receive from the people. While providing these services, municipalities can benefit to a certain extent from the autonomy that the central government has granted them. Here, there are some predictions such as minimizing costs, providing public services more quickly and getting rid of paperwork. In this way, the burden on the central government is also undertaken to a certain extent by the municipalities. While the autonomy granted to municipalities enables the use of a separate budget and resources from the central government, it is not possible for municipalities to act completely independently in their work and transactions. It is seen that the central government establishes a tutelary control by using the control power as a control mechanism over municipalities. In this way, arbitrary use of public resources and budgets by municipalities is prevented. The control of municipalities occurs in three areas: internal control, external control and public opinion control. These findings, which address the auditing of local democracy and local administrative administrations, are whether the descriptive research method has been determined; the work and transactions of municipalities and the relationship between these themes and auditing have been addressed through the themes of participation, accountability, transparency, assurance, organization and resources, efficiency and comprehensiveness in public administration. The internal audit, general audit and external audit carried out in municipalities, the examination of the annexes in the content of the recorded themes, the completion of the audit, the potential to strengthen aids such as accountability and transparency, but the continuation of the limitation of effectiveness due to the lack of structural structure and resources can be achieved.