MALIYE DERGISI

Social municipality is offering services basically to social risk groups and women, children, elders and poor that are stated as disadvantaged categories, and to unemployed individuals, or groups that are casted away from the society because of reasons such as ethnical identity, gender or immigration. Situated in the Aegean Region Denizli, Izmir, Kutahya and Manisa Municipalities were chosen as examples in our study. Annual Reports, Performance Programs and Final Accounts documents of the Municipals were examined. The service level, which can be qualified as social municipality, is concluded to be low and not comprehensive enough to include all disadvantaged categories in our country. The study aims to contribute to other studies devoted to the determination of the social budget level