Аннотация
The issues of performance audit of the use of budget funds aimed at the development of the agricultural sector of Kazakhstan are investigated. The relevance of the problem under consideration is due to the significant influence exerted by such a performance audit of the use of budget funds on all processes that subsequently occur in the agricultural and agro-industrial sector of Kazakhstan. Proper execution of the audit helps to increase responsibility, transparency, as well as accountability for the activities of government bodies responsible for its implementation. A comparative analysis of the development of the audit of the distribution of budget allocations in other countries is given. The formulations of the performance audit of the use of budget allocations adopted in various state systems are sequentially considered. The article provides a detailed analysis of the performance audit of the state programs implementation in the field of agriculture. The current state programs are assessed in relation to targeted budget allocations and established financial irregularities, and it is clearly demonstrated that the performance audit occupies an appropriate place in the system of state and local financial control in Kazakhstan. Prospects for research in this direction are determined by the possibility of developing clear criteria for assessing the effectiveness of the use of budget funds that are directed to the development of the agricultural industry and other economic sectors of Kazakhstan. Fundamental criteria are being developed to compare the effectiveness of targeted budget allocations in Kazakhstan, in comparison with other states. The applied value of the research in this direction is determined by: identification of the mandatory criteria for evaluating the performance audit in this direction, determination of the influence degree of the targeted use of budget funds for the further fully-fledged development of the agro-industrial complex of Kazakhstan and other regions as a whole. It is also important to identify the main shortcomings of the agrarian policy of Kazakhstan in comparison with other states and to identify the main opportunities to overcome this problem through the competent spending of budget funds.