Issues on how budget system works in the Republic of Kazakhstan and effectiveness of budget management are highlighted in this article. A special focus is given to the implementation of a result-oriented budgeting as an important factor for increasing the efficiency of budget expenditures at the local level of the management in the Republic of Kazakhstan. Based on the analysis of the budget, it is aimed to give suggestions to improve its efficiency and to define the mechanisms for implementing Performance-Based Budgeting in the system of public administration at the central and local levels in the Republic of Kazakhstan. The results show that implementation of measures in order to improve the budget planning process will also have a positive impact on the procedures for administrative budget. It means that more autonomy should be given for budget administrators within the framework of budget programs.
