SUMMARY
Turkey changed its 1982 Constitution and adopted a presidential form of government in 2017. This constitutional amendment changed the approval of the budget radically. Along with that, debates may arise in terms of political responsibility for not approved the budget by the Parliament, how the budget will accepted when the president and majority of the Parliament are from different party, and there is not any mechanism being in classical presidential system as public account committee to enhance parliamentary supervision over the executive branch.In this study,- we deliberate the concept of political power in representative democracy in terms of public decision-making and resource allocation process and then we analyze the existing political oversight role of Turkish Parliament over the public finance on the basis of democratic legitimacy of public decision-making process and political accountability. - we focus on oversight role of Turkish Parliament over the public finance at the point of using "power of purse after the Constitutional Amendment adopted on April 16, 2017. Within the context of this analysis, the new constitutional structure of Parliament's budget approval and audit process in Turkish Parliament was evaluated.