A DISCUSSION IN BUDGET LAW: MAY PERFORMANCE AUDITS EXERCISED BY COURT OF ACCOUNTS BE EVALUATED AS REVIEW OF EXPEDIENCY

Durkal M., AKBEY F.

JOURNAL OF ISTANBUL UNIVERSITY LAW FACULTY-HUKUK FAKULTESI MECMUASI, cilt.74, sa.1, ss.7-52, 2016 (ESCI) identifier

Özet

Besides "New Public Administration"or "New Public Management, another reflection of the "governance" based transformation is its bringing forward "performance audit" into the public sector along with "compliance audit" or "the audit of legality". In spite of the fact that the concept of "audit" had come out in Europe, "performance audit" is a reflection of Anglo-Saxon tradition of law and administration. In Turkey, in addition to 3E (Economy, Efficiency and Effectiveness) Audits that had been brought by Law No.: 4149 in 1996, the performance audits were entrusted to Court of Accounts (CoA) by Laws No.: 5018 and 6085. On the other hand, while INTOSAI incorporates these two audit types into one "performance audit", CoA exercises them separately as de jure performance audit and de facto 3E audit that embedded in "compliance audit". And both of them breachthe mandatory rule of 1982 Constitution as "in no case may judicial power be used as a review of expediency".