REFLECTIONS OF PUBLIC LOSS IMPLEMENTATION ON PUBLIC OFFICIALS

When public services are fulfilled; it is necessary to use public resources appropriately, efficiently and effectively. Otherwise, public loss can arise. Public loss is to prevent increase in public resources or to reduce due to intent, defect and omission of public officials. In this context, the public loss is collected from the public officials who carry out these acts, and the administration does not have any responsibility for the public loss. This study aims to determine how do public officials perceive public loss implementation and how do public loss implementations effects to public employees' about their working effort. In this study, in-depth interview technique has been used. In this scope; pre-prepared questions have been directed to public officials who are working at different institutions in Usak, Isparta and Manisa. As a result of the study, it has been emphasized that the deficiencies and omissions among the public loss elements should be graded, and that minor negligence and defects should be removed from the elements of public loss. In this context, it is necessary to reorganize the norms included in the Turkish financial legislation in a way not to hesitate in terms of definition and elements of public loss and to ensure uniformity in practice