An external state audit of the effectiveness of the use of budgetary funds aimed at ensuring food security of the Republic of Kazakhstan

Abstract

During the years of independence, the Republic of Kazakhstan has implemented nine state programs for the development of the agro-industrial complex. The implementation of these government programs is funded by the budget. So that, it is important to determine how effectively these government programs are being implemented. The expedient and effective use of budget funds can be determined by conducting an audit of public activities. However, since the adoption of the Law on State Audit and Financial Control in the Republic of Kazakhstan in 2015, many questions have arisen on the organization and conduct of performance audits, and many issues need to be improved. The main task of the agro-industrial complex development program is to ensure the country’s food security. Therefore, significant funds from the budget will be spent on ensuring food security. The successful completion of this task is essential for the correct planning and forecasting of the performance indicators and activities identified in the Program.