ORGANISATION PROBLEMS AND AUDIT OF THE EFFECTIVENESS OF INTERBUDGETARY RELATIONS
Alibekova A. Sembiyeva L. Petrov A. Nurumov A.
2021Mykolo Romerio Universitetas
Public Policy and Administration
2021#20Issue 5610 - 621 pp.
The development and implementation of budgetary policy is impossible without effective financial control, which is a tool for ensuring effective management of resources and property of the state in compliance with the principles of economy, efficiency, performance, and transparency. It becomes even more relevant nowadays, when new trends in the development of financial control emerge in the Republic of Kazakhstan. The state financial control sphere narrows down, while non-state control expands. There is a shift from the next to the previous financial control. The object of financial control gradually transforms. Scientific novelty of this study lies in the development of theoretical and methodological provisions and practical recommendations for defining the nature of financial control, its subject matter, goals, and classifications for studying the effectiveness of low-budget organisations in the Republic of Kazakhstan (RK). Rules, regulations, procedures, and costs are being replaced by planned goals, results, and efficiency. This requires a new conceptual approach to the essence of financial control and its place in the public finance management system. The practical significance of the study results lies in their use for the efficiency improvement of budgetary institutions’ cooperation.
Control , Financial support , Institutions , Material resources , State
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L.N. Gumilyov Eurasian National University, 2 Satpayev Str., Nur-Sultan, 010008, Kazakhstan
South Ural State University, 76 Lenin Ave., Chelyabinsk, 454080, Russian Federation
Financial University under the Government of the Russian Federation, 49 Leningradsky Ave., Moscow, 125993, Russian Federation
Finance Academy of the Ministry of Finance of the Republic of Kazakhstan, 25 Yesemberlin Str., Nur-Sultan, 010011, Kazakhstan
L.N. Gumilyov Eurasian National University
South Ural State University
Financial University under the Government of the Russian Federation
Finance Academy of the Ministry of Finance of the Republic of Kazakhstan
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