ANALYSIS OF THE MAIN DEFICIENCIES IDENTIFIED DURING THE AUDIT OF THE EFFECTIVENESS OF STATE PROGRAMS, CONDUCTED BY THE ACCOUNTS COMMISSION

Abstract

This article discusses the modern definition of the term "national program" and the importance of its implementation. The article discusses in detail the experience of auditing the effectiveness of national programs by the Supreme Audit Institution of Kazakhstan and identifies some key issues that may be identified as a result of these audits. The main purpose of the article is to identify common inefficiencies encountered in the implementation of various state programs, and to suggest ways to overcome them. By comparing different audit reports, the author tries to identify common mistakes made by the executors of state programs, as well as common problems typical of different state programs identified during the performance audit.