Abstract :
Local governments, established to meet the common needs of people in the region, are the institutions that have responsibilities to the community. Within the framework of this responsibility, local governments are required to use these resources efficiently and to find resources that can meet the demands of public services. As a result, local government policies are shaped in line with the needs of people that live in the region. Social budget of local management is needed to be prepared especially by taking into account the vulnerable social groups and, financial statements, explaining for which needs these budgets are used, must be submitted to the relevant units. In this study, as well as theoretical knowledge about the budget and social policies, the social budget of Erzurum Metropolitan Municipality that covers several years is discussed and results over the years are evaluated.
