SOME ASPECTS OF THE AUDIT OF THE ASSET MANAGEMENT EFFICIENCY OF THE STATE COMMITTEE OF STATE ENTERPRISE ON THE PVC “ASTANA SU ARNASY” OF THE AKIMAT OF THE CITY OF NUR-SULTAN

Abstract

The article provides an analysis of the activities of the state enterprise providing the capital with water supply and sanitation, reflecting tariffs for services rendered, including by region, the state of water supply and sewerage networks with information on their deterioration, issues of the efficiency of the use of assets of the enterprise and allocated loans for the reconstruction of the water supply and sanitation system. Examples of inefficient use of assets and excessive costs are given, as well as inefficient planning and spending of funds of a state enterprise, the absence of a mechanism for collecting collateral, which are strategic objects of the local executive body and are on the balance sheet of a municipal state enterprise on the right of economic management, in case of non-fulfillment of credit obligations, is described for credit funds.

Based on the results of the analysis and the state audit, instructions and recommendations were given, the purpose of which is to increase the efficiency of the state enterprise.