ASTANA, Kazakhstan, April 17. The government of Kazakhstan has taken measures to improve the efficiency of public fund utilization at the local budget level, considering the recommendations of the Supreme Audit Chamber (SAC), Trend reports.
According to the official Telegram channel of the SAC, an audit of the effectiveness of state resource use was conducted in the Almaty region in May of last year. The audit revealed serious violations related to the non-compliance with budget principles and deficiencies in documents regulating interbudgetary relations.
Moreover, particular attention was drawn to the fact that, despite lacking the necessary authority, the Department of Economics and Budget Planning transferred targeted current transfers to lower-level budgets without proper justification. This led to the formation of surplus balances in the control accounts of cities and districts of the region at the end of 2023.
"The budget imbalance identified during the audit was the result of violations in budget planning and execution, as well as the lack of methodological support," the report from the chamber notes.
In response to these issues, the new Budget Code, signed by the President of Kazakhstan on March 15, 2025, stipulates that central and local authorities responsible for budget and state planning will be required to monitor interbudgetary relations at all levels. The requirements for regulatory legal acts influencing the income and expenditure of local budgets have also been tightened.
Additionally, the code clarifies provisions that allow the use of budget credits to cover deficits and ensure financial balance within the budget throughout the year. Regions have been granted greater budgetary autonomy and enhanced responsibility for legal violations.
In conclusion, the SAC emphasized that work on implementing other recommendations and instructions given after the audit will remain under the control of the Supreme Audit Chamber.