Agriculture in Kazakhstan: effective financial management

Uspambayeva, Madina; Zeinelgabdin, Altay; Turebekova, Bazhan; Rakayeva, Aliya; Tulaganov, Anvar; Taipov, Timur

doi:10.1590/0101-31572020-3127

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Brasil

Brazilian Journal of Political Economy

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Articles • Brazil. J. Polit. Econ. 40 (3) • Jul-Sep 2020 • https://doi.org/10.1590/0101-31572020-3127 copy

Agriculture in Kazakhstan: effective financial management

Agricultura no Cazaquistão: gestão financeira eficaz

Authorship SCIMAGO INSTITUTIONS RANKINGS

ABSTRACT

This article discusses the issue of effective financial management in agriculture. The article considers the indicators of budget spending efficiency that are used by countries with extensive experience in effective budgeting. Such indicators are recommended for adaptation in countries with transitional economy. When assessing the effectiveness of financial management of agriculture in Kazakhstan, it is necessary to take into account examples of effective audit in other countries. The article presents experience of other countries and demonstrates the inconsistency of existing policies in the agricultural sector of Kazakhstan.

KEYWORDS:
Agriculture; budget; effective budgeting; financial management; public audit

Model evaluation Criteria	Name of the model
Model evaluation Criteria	Cost model (estimated funding)	Performance model
Control object	The amount of budget allocations.	Achievement of goals and objectives set for budget recipients within the framework of the budget program.
Determination of the amount of budget funds required for recipients	Basic criteria for assessing the required level of budgetary allocations:	The amount of budget funds is allocated in accordance with the results to be achieved (the estimated unit price of the desired result of the budget recipient).
	• draft estimates of income and expenditures from budget activities;
	• volume of expenditures of the previous period;
	• rate of inflation.
Evaluating whether the allocated funds are used effectively	Assessment of conformity of actual expenses to budget allocations (matching actual costs to the estimated income and expenditures).	Evaluation of the achieved result in accordance with the planned indicators.
Object of financial control	Compliance of the approved budget with the income and expenses (identification of the facts of misuse of budgetary funds).	Performance by the budget recipient of quantitative and qualitative tasks in accordance with budgetary allocations.

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[TFN1] Elaborated by the authors.

Name of program	For 2013-2020, approved by the government of the Republic of Kazakhstan ‘Agribusiness - 2020’	For 2017-2021, as amended by the decree of the President of the Republic of Kazakhstan ‘On approval of the List of state programs’	The state program of development of agro-industrial complex of the Republic of Kazakhstan for 2017-2021, as amended by the decree of the President of the Republic of Kazakhstan in the wording of the government resolution
Terms and stages of implementation	2013-2020 years	2017-2021 years	2017-2021 years
Target indicators:	By 2020, it is planned to achieve the following results:	Achievement of the following indicators in 2021:	It is planned to increase the following:
	- increase the volume of state support for agriculture by subsidizing agribusiness entities by 4.5 times;	- growth of labor productivity in agriculture by 38% compared to 2015;	- an index of labor productivity in agriculture to 267% till 2021, from the level of 2015.
	- extension of debt obligations of agribusiness entities through refinancing and restructuring of loans for at least 8 years totaling $ 773 million;	- growth of gross output (services) of agriculture by 30% compared to 2015;	- an index of physical volume of gross output (services) of agriculture to 190.2% till 2021, from the level of 2015.
	- increase the volume of non-state loans in agriculture to $ 5.15 billion for 2013-2020.	- increase in the volume of exports of food products by $ 600 million;	- the volume of exports of processed agricultural products in 2021 to $ 2,400.0 million.
		- decrease in the volume of imports of food products by $ 400 million;	- the volume of imports of food products in 2021 to $ 2,105 million.
		- growth of wholesale trade in food products by 29% compared to 2015;	- water consumption for irrigation till 2021 - 7348 m3/ha.
		- reduction of irrigation water consumption per 1 hectare of irrigated area by 20% compared to 2015 (reduction from 9180 m3 in 2015 to 7348 m3);	- volume of recycled water in supply systems in industry.
		- increase of additional surface water resources;	- index of physical volume of investments in fixed assets in agriculture to 516% till 2021.
		- increase volume of water in systems of repeated and circulating water supply in industries: 0.77 km3 compared to 0.69 km3 in 2015; 7.62 km3 compared to 7.3 km3 in 2015.	- index of physical volume of investments in fixed assets in food production to 221.9% till 2021.