Kazakhstan Delegation Studies European Experience in State Audit and Public Financial Management

The Kazakhstan delegation participated in the international seminar "Modern Approaches to State Audit, Public Financial Management and Budged Planning: European Experience," which took place from 28 September to 2 October in Belgium, the Netherlands and France.

As part of the program, representatives of Kazakhstan learned about the practices of supreme audit institutions, parliaments, executive authorities and municipalities in Belgium, the Netherlands and France, as well as institutions of the European Union.

One of the key areas of the seminar was the study of modern approaches to budget planning and the assessment of public expenditure efficiency. At the Court of Audit of Belgium, particular attention was paid to the preliminary assessment of budget decisions, thematic audits and monitoring the implementation of audit recommendations. At the Rotterdam Court of Audit, participants learned about municipal-level auditing practices and the use of key performance indicators to evaluate city programs.

A separate section was devoted to parliamentary oversight and public financial management. Meetings with representatives of the Chamber of Representatives of the Federal Parliament of Belgium, the Flemish Parliament, the European Parliament and the European Commission provided an opportunity to study mechanisms for budget formulation and execution, oversight of the use of public funds, and ensuring accountability.

An important topic was the protection of financial interests and the prevention of the improper use of budget funds. During the meeting with the European Anti-Fraud Office (OLAF), participants examined European mechanisms for detecting and investigating irregularities involving EU budget funds.

At the Court of Accounts of France, the Kazakhstan delegation learned about practices in financial auditing, compliance auditing and performance auditing, as well as approaches to evaluating the effectiveness of government programs.

Particular attention throughout the seminar was paid to the digitalization of auditing, data analysis, sustainable development and ESG reporting. The European experience gained is of practical relevance to further improving Kazakhstan’s state audit system, enhancing the efficiency of budged planning and developing modern financial control tools.

The seminar also served as a platform for professional knowledge exchange and the development of international cooperation with European state audit and financial control institutions.