State audit of the efficient use of budget funds in the energy sector and issues of transition to renewable energy

Abstract

This research article explores the methodological and institutional foundations of state audit in ensuring the efficient use of budget funds allocated for the development of renewable energy sources (RES) in the Republic of Kazakhstan. The relevance of the study is driven by the country’s strategic course toward carbon neutrality by 2060 and the increasing scale of public and international investments in the green energy sector. The aim of the research is to analyze the extent to which current audit mechanisms contribute to transparency, accountability, and performance in the implementation of budget-supported RES projects. The study applies content analysis of legal acts, statistical evaluation of public expenditure (2018–2024), and comparative review of international practices. Special attention is paid to the structure of RES financing, including the 70/30 capital ratio, investment preferences, and regulatory measures. The findings show that while Kazakhstan has made progress in expanding its renewable energy capacity, weaknesses persist in audit methodology, particularly in assessing environmental and economic effectiveness. The article proposes integrating climate performance indicators into audit practices. The scientific contribution lies in the development of an analytical framework for sustainability-oriented public audit. Practical outcomes include recommendations for improving the fiscal oversight of RES programs, aligning audit tools with global standards, and ensuring efficient allocation of funds in support of Kazakhstan’s energy transition strategy.