The Eurasian Economic Union (EAEU) countries have actively taken a direction to promote political initiatives to strengthen energy security. Major policy initiatives are programmes to increase domestic renewable energy production, improve energy efficiency and reduce CO 2 emissions from fossil fuel combustion. This paper aims to show how energy security indicators namely primary energy intensity (EI) of gross domestic product, primary energy dependence (PE), net import dependence (ID), supplier dependency (SD) vary in a range of energy security policies -renewable energy development, Energy Efficiency Reduction (EFF), and Greenhouse Gas Reduction (GHG). Furthermore, factors preventing the development of non-traditional and renewable sources of energy in countries of EAEU are considered. Mechanisms of solving existing contradictions are proposed. Particular attention is paid to the need to include environmental costs and pollution losses in economic analysis, which will improve the competitiveness of alternative energy sources. The necessity of accelerated development of alternative energy to increase energy supply, energy saving, energy and environmental security is shown.

The issues of performance audit of the use of budget funds aimed at the development of the agricultural sector of Kazakhstan are investigated. The relevance of the problem under consideration is due to the significant influence exerted by such a performance audit of the use of budget funds on all processes that subsequently occur in the agricultural and agro-industrial sector of Kazakhstan. Proper execution of the audit helps to increase responsibility, transparency, as well as accountability for the activities of government bodies responsible for its implementation. A comparative analysis of the development of the audit of the distribution of budget allocations in other countries is given. The formulations of the performance audit of the use of budget allocations adopted in various state systems are sequentially considered. The article provides a detailed analysis of the performance audit of the state programs implementation in the field of agriculture. The current state programs are assessed in relation to targeted budget allocations and established financial irregularities, and it is clearly demonstrated that the performance audit occupies an appropriate place in the system of state and local financial control in Kazakhstan. Prospects for research in this direction are determined by the possibility of developing clear criteria for assessing the effectiveness of the use of budget funds that are directed to the development of the agricultural industry and other economic sectors of Kazakhstan. Fundamental criteria are being developed to compare the effectiveness of targeted budget allocations in Kazakhstan, in comparison with other states. The applied value of the research in this direction is determined by: identification of the mandatory criteria for evaluating the performance audit in this direction, determination of the influence degree of the targeted use of budget funds for the further fully-fledged development of the agro-industrial complex of Kazakhstan and other regions as a whole. It is also important to identify the main shortcomings of the agrarian policy of Kazakhstan in comparison with other states and to identify the main opportunities to overcome this problem through the competent spending of budget funds.

Blockchain is a modern, influential technology that is already transforming organizations and their business models in all business processes, including accounting and auditing. The article identifies and analyzes the risks of blockchain application in accounting and audits of fuel and energy companies. Areas of application of blockchain in accounting and auditing of fuel and energy companies have been determined, which include - integration of cryptocurrency into the accounting system of an energy company, creation of smart contracts, certification of renewable energy sources, automation of accounting and document flow, operational management of energy company assets, accounting of accounts consumption of energy and fuel resources. The risks of using blockchain technology in accounting and auditing of fuel and energy companies are systematized, which are grouped according to the following directions: high requirements of blockchain for energy consumption, lack of sufficient knowledge and skills of accountants in working with blockchain, technical, accounting and auditing problems. An example of choosing an economic risk management strategy of an energy company using maximax, Bayes, Laplace, Wald, Savage, Hurwitz criteria has been developed. The results of the research can be useful for accountants, auditors and managers of fuel and energy companies during the implementation and use of blockchain technology in practical activities.

In the budgeting system of the Republic of Kazakhstan, which is focused on achieving results, a special place is occupied by state programs. A state program is a comprehensive document that defines the main direc­tions of state policy in the field of its implementation, which is directly linked to the development strategy of the state as a whole and the concept developing a particular industry. In the Republic of Kazakhstan, a state program is a strategic planning doc­ument containing a set of planned activities and interlinked by tasks, deadlines, implementers, resources, and public policy instruments that ensure—within the framework of the implementation of key state functions—the achievement of priorities and goals of state policy in the field of socioeconomic development and national security. In other words, a state program is an instrument of state regulation of the economy, ensuring the achievement of promising goals and objectives through the use of available resources. State programs are documents of an inter-sphere, inter-sectoral, and inter­departmental nature that define goals, objectives, and expected results in the priorities and strategic directions of the country’s development and are devel­oped for a period of at least 5 years in order to implement the higher docu­ments of the State Planning System.