INEFFICIENT PLANNING AND USE OF BUDGET FUNDS: ADMINISTRATIVE RESPONSIBILITY AS A PREVENTIVE MECHANISM IN THE PUBLIC PROCUREMENT

The article considers the possibility of introducing an administrative and legal norm for inefficient planning and use of budgetary funds. This approach is conditioned by the need to take additional measures to ensure the protection of the state budget as one of the postulates of ensuring the economic security of the country. The author analyzes the current legislation regulating the principles of the budget system of the Republic of Kazakhstan, as well as regulatory legal acts regulating the rules for the development and approval of budget programs. By the author's opinion, in order to comply with the principle of humanism and to prevent unjustified spending of budgetary funds, it is necessary to provide for administrative responsibility for ineffective planning and (or) use of budgetary funds, since the absence of a selfish goal contributes to the exclusion of a criminal offense in the actions of officials aimed at committing embezzlement and appropriation.

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