This chapter comprehensively illustrates the scope of the public sector’s public finance framework at the institutional level. The chapter explains the budget preparation processes in both central and local governments, including the relevant time periods and key documents. It also provides detailed explanations of accounting and financial reporting system, non-financial reporting initiatives, and statistical reporting practice, followed by an overview of practices within state auditing and control systems. Finally, this chapter identifies areas requiring development in public sector accounting, reporting, auditing, and control systems in Türkiye.