In this article, the main directions and measures of the state support of monotowns in Kazakhstan aimed at providing their sustainable development are considered. The urgency of the topic is substantiated by the fact that there is intensification of negative socioeconomic tendencies in the majority of monotowns. Authors have specified concept of the monotown, their classification and typological characteristics are considered. Consider the statement by the Government of the Republic of Kazakhstan single-industry towns development program, its basic concepts and elements. Also consider tools monocities diversification of the economy, the use of them in order to create conditions for the achievement of a stable socio-economic situation.

The main problem is that money plays a huge role in a market economy. The market is impossible without the movement of money that carries out the turnover of goods and services. The movement of money serves the sale of goods, as well as the movement of the financial market. The cash resources of an industrial enterprise are an integral part of current assets. The money is needed for settlements with suppliers and contractors, for making payments to the budget, for issuing salaries, bonuses to employees, and for making other types of payments. The meaning of the organization of funds is to effectively manage the cash flows of an economic entity on the basis of data obtained from the results of the analysis of cash flows for a certain period of time and accounting data. Information support is a system of information and methods of its processing that allow us to assess the real state of an industrial enterprise and identify factors that contribute to improving the effectiveness of management decisions. In these conditions, it becomes inevitable to improve the information support for accounting and auditing of funds. The purpose of this study is to identify the problems of accounting and auditing of funds at industrial enterprises by improving information support. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, graphical method for visualizing the results obtained. For any enterprise, it is necessary that there is enough money at the beginning of the production cycle, and at the end their growth is ensured. With such business management, a constant turnover of funds will be ensured, which will provide the enterprise with an influx of funds, and will make it possible to carry out activities in other areas (investment or financial) at the expense of the money generated by the main activity. In a market economy, it is necessary to proceed from the principle that the skillful use of funds brings additional income to the enterprise, and, therefore, the enterprise should constantly think about the rational investment of temporarily free funds to make a profit. The authors analyzed the cash flow by type of activity on the basis of financial statements, and developed recommendations for solving the problems of accounting and auditing of funds, which are aimed at improving cash flow management, which will allow an industrial enterprise to achieve its goals and plans as much as possible.

Main problem: achievement of socio-economic sustainability in each locality depends on coordinated actions of executive and representative authorities, which should be focused on creating appropriate conditions for ensuring social standards and improving quality of life of rural population, as well as the development of main economic basis – agricultural production. In this context, in today’s reality, the urgent problem of sustainable development of rural settlements is provision of appropriate industrial and social infrastructure, because systemic development of rural regions depends on this rural infrastructure, which acts as an element of territorial socio-economic subsystem. Purpose: identification and studying of key factors that determines and contributes to balanced development of industrial and social infrastructure of rural regions of country in context of sustainable development goals and objectives. According to the results of the study, the main distinctive features of sustainable development of rural areas are determined due to the provision of industrial and social infrastructure of rural regions, which has a correlation with the level and quality of life of the rural population, as well as the final results of agricultural production. Methods: general methodological principles, systematic approach and empirical methods of economic cognition act as methodological basis for implementation of this study: economic and statistical models, forecasting and modeling, methods of induction and deduction, synthesis, and also logical methods. Results and their significance: results of research can be used as a practical basis in activity of local executive bodies and local self-government bodies. Their use is possible for scientific substantiation of development and implementation of comprehensive plans for development of industrial and social infrastructure of rural areas of region within framework of Regional Development Plan, focused on qualitative improvement of economic basis of villages and the well-being of all segments of rural population.