Budgets are a document that shows the future projection of public revenues and expenditures in a country. At the same time, budgets are a law that covers the authority and permission given by the legislature to the executive branch to collect taxes and make expenditures. Apart from these, since budgets are the final texts that turn public policies into action, they also carry the characteristics of a political document that reveals the responsibility of accountability between the rulers and the ruled. In other words, budgets are a mechanism that embodies the relations defined as principal-agent between elected officials who have the political power to turn public policies into decisions, and citizens who authorize them to use the power to govern. Therefore, an effective budget system prepared in such a legal and political framework has four main objectives. These; To provide macro financial discipline, to direct resources to priority services according to their strategic importance, in resource production; to increase economic, efficiency and effectiveness, to ensure accountability and financial transparency.