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.