Performance Audit as Complementary Element of Performance Based Budgeting

As a result of the transformation in the public sector, with the new understanding of public administration, countries have gone to regulation in public financial management for financial transparency, accountability, and performance management. In our country, together with the Law on Public Financial Management and Control No. 5018, to ensure efficiency, efficiency and attitude in the use of public resources; performance-based budgeting system has been implemented with the aim of strengthening fiscal transparency and accountability. The basic elements of the performance based budgeting system are strategic plan, performance program and activity report. It is a legal obligation for public administrations to prepare these three basic documents in accordance with the performance-based budgeting system.Through the strategic plan and performance programs, public administrations provide links between basic policy objectives and their resource needs; and the events related to the targets foreseen in the said documents are disclosed to the public through the activity reports. As well as three basic documents, the performance-based budgeting system of public administrations is complemented by performance auditing. Purpose of the study; performance audit, which is complementary to the performance-based budgeting process in public financial management, taking into account the performance audit criteria of the Court of Accounts. It has been tried to put forward the performance audit criteria in the study and the contributions to the performance based budgeting process.