1914 YEAR SPECIAL PROVINCIAL BUDGET OF HUDAVENDIGAR PROVINCE

Provisional Law for the General Administration of the Provinces (Idare-i Umumiye-i Vilayat Kanun-i Muvakkati) which was issued in the Ottoman State on March 26, 1913, reorganized the provincial administration. On the one hand, the powers of the local government bodies have been expanded, while on the other hand, special provincial administrations have been established in the provinces within the framework of the decentralized administrative principle. As an organ of the special provincial administration, the provincial general assemblies could now determine the annual provincial budgets. Expenses of the province would be covered by the incomes which would be collected in accordance with the budget. The provincial budgets which were started to be prepared as of 1913; offers remarkable information about the economic status, organizational structures, institutions and duties of the provinces. The Hudavendigar province's 1914 annual special provincial budget was prepared as an equivalent budget with an income of 16,728,000 kurus and the same amount of expenditures. Apart from some tax revenues left by the central government to the provinces, the Hudavendigar province had various sources of income. On the other hand, expenses which formed big costs like wages of the civil servants, travel allowances, stationery, purchasing of tools and instruments, lighting, heating, equipments, repair, institutional expenses like rent and construction; construction, repair and estimation costs of roads and bridges also constituted the expenditure items of the budget.