The evaluation of the productivity of expenditures to budget programs in the Republic of Kazakhstan
Abstract. This article investigates the evaluation of the productivity of expenditures to budget programs on the example of the Republic of Kazakhstan. The reasonableness of budget expenditures is a fundamental factor in the further growth of the economy of any country. The applicability of the result-oriented budgeting model is theoretically justified, and a methodology for evaluating the content of budget programs according to the block of evaluating their productivity is developed. The approbation was carried out using the example of 61 budget programs of the Ministry of Health and the Ministry of Science and Higher Education of the Republic of Kazakhstan for 2023-2025. The results showed the inconsistency of the assessment methods used, since 61% of the programs do not contain productivity indicators corresponding to the goals and objectives, and the assessment methodology does not meet the standards. In the discussion of the identified problems, recommendations are proposed for the development of a methodology for evaluating the productivity of budget programs, including with regard to the assessment of the expenditure side.
Keywords: budget programs, state budget, government expenditures, result-oriented budgeting, budget policy.
Highlights:
- an analysis of the existing practice of evaluating budget programs revealed the inconsistency of the assessment methods used, since most programs do not contain performance indicators that correspond to the goals and objectives, and the assessment methodology does not meet the standards;
- the study of existing methods has shown that they lack a mathematical apparatus, and productivity is equated to a direct result;
- to develop a methodology for evaluating the effectiveness of budget programs, recommendations on the mandatory use of quantitative and qualitative indicators, mathematical tools for calculating performance rather than direct results, as well as strict formalization of goals, objectives and targets in accordance with the available scientific base should be fixed at the regulatory level.
Sholpan D. Salimbaeva - West Kazakhstan Innovation and Technological University, Uralsk, Republic of Kazakhstan