“Strategic Planning” has been adopted as a fundamental means as part of restructuring efforts in public administration that have been taking place in our country for the last five years. Hence, strategic planning has been made obligatory for public institutions through the law of Public Financial Management and Control, numbered 5018. According to the law of Metropolitan Municipalities and the law of Municipalities, municipalities of cities with populations higher than 50.000 have also been obliged to prepare strategic plans. Municipalities are expected to comply with some requirements as they are going through the process of preparing their strategic plans. Taking this as a starting point, the purpose of this study is to indicate to what extent municipalities comply with these requirements. The findings obtained through survey method indicate that although all of the municipalities that took part in the study prepared a document which includes most of the basic aspects of strategic planning, it can be said that there are deficiencies in some important aspects of strategic planning as to the dimensions of organizational structure and change in organizational culture, such as the participation, willingness, ownership and efforts of employees, and the ownership and leadership of administrators about the process.