The Audit of Development Agencies: Historical Process and Current Developments in Financial Management Qualification Audit

Tekin Avaner; Kubilay Düzenli

Article Details

The Audit of Development Agencies: Historical Process and Current Developments in Financial Management Qualification Audit

Authors:

Tekin Avaner | Kubilay Düzenli

Publisher:

Kütahya Dumlupinar University

Main Topics:

Sürdürülebilir Kalkınma

Journal:

Dumlupınar Üniversitesi Sosyal Bilimler Dergisi Issue 77, pp.53-68

Document Type:

Article

Publication Date:

7/2023

Document Language:

Turkish

Document ID (Org No.):

2001296332

pISSN:

1302-1842

Keywords:

Abstract:

 Development agencies are public institutions that are obliged to provide support for implementing plans and programs in line with regional development aims. The establishment of these agencies took place in connection with the official acceptance of Turkeys candidacy to the European Union EU at the 1999 Helsinki Summit. The paradigmatic shift in public administration hasincreased theimportance of auditing, transparency and accountability within the context of the new public management approach that started to develop in the 1980s.In todays world, values such as auditing, accountability and transparency are at the centre of new public management approach. Within this framework being public institutions the audit of development agencies is as important as the functioning of these institutions. From 2006 to the present, Turkish legislative authority has determined the legal framework of the problem of audit of development agencies with the Development Agencies Budget and Accounting Regulation and the Development Agencies Audit Regulation, which are published in accordence with Law No. 5449 and constitute the basic law on development agencies. In addition, the Development Agencies Audit Regulation published in the Offical Gazette No.31956 on 17 September 2022 is an important document that should be examined with in this scope. The new Regulation paves the way for the development of series of criteria regarding the process of the financial management adequacy audit. The aim of this study is to make a general evaluation on the establishment process, operating system and administrative structure of development agencies and as expressed in the literature, make an overall assesment of the process on how the phonomenon of audit works in the context of development agencies.

 Development agencies are public institutions that are obliged to provide support for implementing plans and programs in line with regional development aims. The establishment of these agencies took place in connection with the official acceptance of Turkeys candidacy to the European Union EU at the 1999 Helsinki Summit. The paradigmatic shift in public administration hasincreased theimportance of auditing, transparency and accountability within the context of the new public management approach that started to develop in the 1980s.In todays world, values such as auditing, accountability and transparency are at the centre of new public management approach. Within this framework being public institutions the audit of development agencies is as important as the functioning of these institutions. From 2006 to the present, Turkish legislative authority has determined the legal framework of the problem of audit of development agencies with the Development Agencies Budget and Accounting Regulation and the Development Agencies Audit Regulation, which are published in accordence with Law No. 5449 and constitute the basic law on development agencies. In addition, the Development Agencies Audit Regulation published in the Offical Gazette No.31956 on 17 September 2022 is an important document that should be examined with in this scope. The new Regulation paves the way for the development of series of criteria regarding the process of the financial management adequacy audit. The aim of this study is to make a general evaluation on the establishment process, operating system and administrative structure of development agencies and as expressed in the literature, make an overall assesment of the process on how the phonomenon of audit works in the context of development agencies.

 Development agencies are public institutions that are obliged to provide support for implementing plans and programs in line with regional development aims. The establishment of these agencies took place in connection with the official acceptance of Turkeys candidacy to the European Union EU at the 1999 Helsinki Summit. The paradigmatic shift in public administration hasincreased theimportance of auditing, transparency and accountability within the context of the new public management approach that started to develop in the 1980s.In todays world, values such as auditing, accountability and transparency are at the centre of new public management approach. Within this framework being public institutions the audit of development agencies is as important as the functioning of these institutions. From 2006 to the present, Turkish legislative authority has determined the legal framework of the problem of audit of development agencies with the Development Agencies Budget and Accounting Regulation and the Development Agencies Audit Regulation, which are published in accordence with Law No. 5449 and constitute the basic law on development agencies. In addition, the Development Agencies Audit Regulation published in the Offical Gazette No.31956 on 17 September 2022 is an important document that should be examined with in this scope. The new Regulation paves the way for the development of series of criteria regarding the process of the financial management adequacy audit. The aim of this study is to make a general evaluation on the establishment process, operating system and administrative structure of development agencies and as expressed in the literature, make an overall assesment of the process on how the phonomenon of audit works in the context of development agencies.

 Kalkınma ajansları; bölgesel gelişim hedefleri doğrultusunda plan ve programların uygulanmasında, destek sağlamakla yükümlü kamu kuruluşlarıdır. Kamu yönetiminde yaşatılan paradigma değişimi 1980li yıllarda gelişmeye başlayan yeni kamu yönetimi anlayışı bağlamında denetim, şeffaflık ve hesap verebilirliğin önemini arttırmıştır. Bu kapsamda, birer kamu kuruluşu olarak, kalkınma ajanslarının denetimi, kurumun işleyişi kadar önemli bir konudur. 2006 senesinden bu yana kanun koyucu, kalkınma ajanslarıyla ilgili temel kanun niteliğindeki, 5449 sayılı kanun uyarınca yayımlanan Kalkınma Ajansları Bütçe ve Muhasebe Yönetmeliği ve Kalkınma Ajansları Denetim Yönetmeliği ile kalkınma ajanslarının denetimi sorunsalının, hukuki çerçevesini belirlemiştir. Ek olarak, 17 Eylül 2022 tarih, 31956 sayılı Resmî Gazetede yayımlanan Kalkınma Ajansları Denetim Yönetmeliği bu bağlamda incelenmesi gereken önemli bir belge niteliğindedir. Bu çalışmanın amacı, kalkınma ajanslarının kuruluş süreci, işleyiş sistemi ve yönetsel yapısı hakkında genel bir değerlendirmede bulunmak ve yazında ifade edildiği biçimde, denetim olgusunun; kalkınma ajansları bağlamında nasıl işletildiği hakkında sürecin genel bir değerlendirmesini yapmaktır.

Article Details

The Audit of Development Agencies: Historical Process and Current Developments in Financial Management Qualification Audit

Authors:

Tekin Avaner | Kubilay Düzenli

Publisher:

Kütahya Dumlupinar University

Main Topics:

Sürdürülebilir Kalkınma

Journal:

Dumlupınar Üniversitesi Sosyal Bilimler Dergisi Issue 77, pp.53-68

Document Type:

Article

Publication Date:

7/2023

Document Language:

Turkish

Document ID (Org No.):

2001296332

pISSN:

1302-1842

Development agency

audit

law

audit regulationKalkınma ajansı

denetim

kanun

denetim yönetmeliği

Issues

Article Details

Authors: Tekin Avaner | Kubilay Düzenli

Publisher: Kütahya Dumlupinar University

Main Topics: Sürdürülebilir Kalkınma

Journal: Dumlupınar Üniversitesi Sosyal Bilimler Dergisi Issue 77, pp.53-68

Document Type: Article

Publication Date: 7/2023

Document Language: Turkish

Document ID (Org No.): 2001296332

pISSN: 1302-1842

Issues

Authors:

Tekin Avaner | Kubilay Düzenli

Publisher:

Kütahya Dumlupinar University

Main Topics:

Sürdürülebilir Kalkınma

Journal:

Dumlupınar Üniversitesi Sosyal Bilimler Dergisi Issue 77, pp.53-68

Document Type:

Article

Publication Date:

7/2023

Document Language:

Turkish

Document ID (Org No.):

2001296332

pISSN:

1302-1842