The development and implementation of budgetary policy is impossible without effective financial control, which is a tool for ensuring effective management of resources and property of the state in compliance with the principles of economy, efficiency, performance, and transparency. It becomes even more relevant nowadays, when new trends in the development of financial control emerge in the Republic of Kazakhstan. The state financial control sphere narrows down, while non-state control expands. There is a shift from the next to the previous financial control. The object of financial control gradually transforms. Scientific novelty of this study lies in the development of theoretical and methodological provisions and practical recommendations for defining the nature of financial control, its subject matter, goals, and classifications for studying the effectiveness of low-budget organisations in the Republic of Kazakhstan (RK). Rules, regulations, procedures, and costs are being replaced by planned goals, results, and efficiency. This

To achieve the goals of sustainable development and the transition to the “green” economy requires not only substantial financial resources but also the transformation of traditional financing. In order to finance projects and productions aimed at improving the environmental and social components of human life, innovative financing instruments such as “green” loans are required. Today, in the context of the world’s global desire for sustainable development, the development of a “green” economy and “green” financing instruments is relevant. The market of “green” loans is relatively new both for the global financial market in general and for the domestic market in particular. In this regard, the issue of studying the available green loans on the domestic and global market is relevant. This paper presents a study of an environmental project loan, encompassing an analysis of existing research on the chosen topic, an examination of the regulatory principles of “green” lending. The authors proposed a classification of the types of “green” loans, as well as identified their advantages and disadvantages.