Financing and process analysis of local governments

State governments have to transfer certain tasks and responsibilities to local governments to meet the needs of society. Therefore, there is a need to provide financing to these local governments. Grounds for the provision of such financing. The extent to which the tasks are to be transferred to the local administrations by the state administration, and the amount of income needed. In this regard, the criteria for sharing tasks between the central government and the local government are to determine the most efficient use of resources. In response to the rapidly increasing population and their needs, the financial obligations of local governments have also started to increase. Facing this situation, an increase in financing resources has also become compulsory. Due to population growth and needs in our country, migration from rural to urban areas has increased over the years. The local government associations have increased as well, and it is important to learn how the needs of the society in which we live are met and what are the sources of their funding. In the scope of this study are the financing sources that public legal entities - the local administrations – create to meet the needs of the local population, are analyzed in line with the literature. The types of funding sources and income were investigated. Afterwards, the development of financial resources of local administrations was examined for the years 2006 to 2018 and the changes in income items were revealed. In the conclusion part, different income items are evaluated. In these developments, the reasons and results of the changes in the income items have been tried to be put forward. The study is important in terms of being the first of its kind in the literature for the years covered, The data obtained in the study has been brought into tables to provide a visual understanding of the subject.