Abstract
The article analyzes the conceptual foundations and methodology of performance audit of environmental protection programs in Kazakhstan, taking into account national priorities for sustainable development. The research addresses current challenges in evaluating the effectiveness of ecological initiatives, including the lack of harmonized indicators and regional disparities. Correlation and comparative analysis were conducted using regional data, particularly from Aktobe and East Kazakhstan regions. Specific efficiency indicators were calculated, and forecast scenarios of pollutant emissions until 2030 were developed. Special attention is given to the relationship between the amount of public funding and the achieved environmental outcomes. The findings highlight the need to develop regional assessment models, incorporate international best practices, and improve the national system of state environmental audit. The proposed approaches aim to enhance transparency and accountability in public environmental programs and can contribute to the implementation of sustainable development strategies at both national and regional levels.