Kamu Görevlilerinin Mali Sorumluluğu ve Kamu Zararının Değerlendirilmesi: Mevzuat ve Uygulamaya Yönelik Öneriler

Abstract

Developments in the field of public administration in the world also affect public financial management. In this context, there have been significant changes in the understanding of public financial management in many countries, including Türkiye. One of the consequences of the change of understanding in our country is the Public Financial Management and Control Law No. 5018. With this Law, a new management and audit approach has been adopted and financial responsibility has been specifically regulated. In addition, important provisions regarding public loss were introduced. These regulations have an important place in terms of ensuring accountability in public financial management and protecting public resources. In this study, the financial responsibility of public officials, who are the human element of the administration, was examined, the elements and causes of public loss were specified, and the amounts of public loss and their subjects between 2017-2021 were determined. In addition, suggestions for legislation and practice regarding public loss are presented.