State audit of the effectiveness of the use of budgetary funds on the example of Saran, Karaganda region

Abstract

Object: To consider the state audit of the effectiveness of the use of budgetary funds on the example of the city of Saran, Karaganda region, based on the results of the functioning of the Audit Commission. Methods: System analysis, comparative analysis, grouping method, content analysis. Results: The article defines the role and functions of financial control and the state audit system in the economic system of the country. The authors present the results of the audit of the effectiveness of the use of budget funds. The activities of the Audit Commission for the Karaganda region are considered on the example of the state audit of the State Institution “Department of Economics and Finance of the City of Saran”. The sources of financing of the enterprise, as well as the dynamics of the use of budgetary funds and paid services for 2019–2021, are determined. Financial violations subject to compensation to the budget are identified. It is revealed that during the study period in the city of Saran there was an increase in certain socio-economic indicators: an increase in the execution of the revenue part of the budget was achieved; the volume of industrial production was increased; rental and commercial housing was put into operation, work was underway to improve and repair roads. At the same time, there is a negative trend in certain indicators of the socio-economic development of the city: the number of low-income people living below the poverty line has increased; the birth rate has decreased; the death rate has increased. Conclusions: The development program of the city of Saran for 2019–2021 was developed under the regulatory legal acts of the state planning system of the Republic of Kazakhstan and for the period 2019–2021 was implemented in full with a “good” rating. On the example of the activities of the Audit Commission for the Karaganda region, this article displays the objects and purpose of the audit pursued by this body. Based on the audit data, it is displayed that the purpose of the Audit Commission is to strengthen financial discipline, increase the efficiency of the use of public funds, state assets, and quasi-public sector entities to ensure economic stability in the region.