On Approval of the Rules for Accounting for the Fulfillment of State Obligations under Public-Private Partnership Projects of the Government of the Republic of Kazakhstan

Order of the Deputy Prime Minister - Minister of National Economy of the Republic of Kazakhstan dated February 23, 2026 No. 13. Registered in the Ministry of Justice of the Republic of Kazakhstan on March 2, 2026 No. 38070

In accordance with paragraph 5 of Article 147 of the Budget Code of the Republic of Kazakhstan and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" I ORDER:

     1. To approve the attached Rules for Accounting for the Fulfillment of State Obligations under Public-Private Partnership Projects of the Government of the Republic of Kazakhstan.

     2. The Department of Investment Policy and Financial Sector Development of the Ministry of National Economy of the Republic of Kazakhstan shall ensure the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its placement on the Internet resource of the Ministry of National Economy of the Republic of Kazakhstan after the day of its first official publication in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

     3. The control over the implementation of this order shall be entrusted to the Vice Minister of National Economy of the Republic of Kazakhstan in charge.

     4. This order shall come into force ten calendar days after the day of its first official publication

Deputy Prime Minister - Minister of National Economy of the Republic of Kazakhstan

S. Zhumangarin

     "AGREED" Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan

     "AGREED" Ministry of Finance of the Republic of Kazakhstan

Approved by the order of the Deputy Prime Minister - Minister of National Economy of the Republic of Kazakhstan dated February 23, 2026 No. 13

Rules for Accounting for the Fulfillment of State Obligations under Public-Private Partnership Projects of the Government of the Republic of Kazakhstan

Chapter 1. General Provisions

     1. These Rules for Accounting for the Fulfillment of State Obligations under Public-Private Partnership Projects of the Government of the Republic of Kazakhstan (hereinafter referred to as the Rules) are developed in accordance with paragraph 5 of Article 147 of the Budget Code of the Republic of Kazakhstan (hereinafter referred to as the Code) and subparagraph 2) paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" and determine the procedure for accounting for the fulfillment of state obligations under public-private partnership projects of the Government of the Republic of Kazakhstan.

     2. The following basic concepts are used in these Rules:

     1) state obligations under public-private partnership projects are a set of rights and obligations of the public partner, the grantor, for the amount allocated from the budget, on a certain date, of financial obligations accepted and not fulfilled by the public partner, the grantor, under the concluded public-private partnership contracts;

     2) a public-private partnership contract is a written agreement establishing the rights, obligations, and responsibilities of the parties to the public-private partnership contract, concluded in order to solve one or more socio-economic problems by creating and operating a public-private partnership facility;

     3) the State Treasury is an agency of the central executive body for budget execution, which is entrusted with the functions of the authorized body for treasury execution of the budget;

 Other terms and definitions used in these Rules are applied in accordance with the current legislation of the Republic of Kazakhstan.

Chapter 2. The procedure for accounting for the fulfillment of state obligations under public-private partnership projects of the Government of the Republic of Kazakhstan

     3. The accounting of the fulfillment of state obligations under public-private partnership projects is carried out by the State Treasury through the integrated automated information system "e-Minfin" (hereinafter referred to as the IAIS "e-Minfin").

     4. The central authorized state bodies of the relevant sector submit information on the concluded public-private partnership agreements of the Government of the Republic of Kazakhstan to the State Treasury through the electronic document management system on a quarterly basis by the 10th (tenth) day of the month following the reporting quarter, in accordance with Annex 1 to these Rules.

     5. The State Treasury verifies the information submitted by the central state bodies of the relevant sector for compliance with the data obtained from the reports on the execution of the republican budget within 3 (three) working days from the date of receipt of the information.

 If the information provided by the central government agencies of the relevant industry does not match the data obtained from the reports on the implementation of the republican budget, the State Treasury sends the submitted information for revision.

     The central government agencies of the relevant industry shall finalize the information no later than 3 (three) business days.

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  Name ______________________ Address_________________________Phone ____________________ Email address ______________Performing ____________________________________________ _________surname, name and patronymic (if any) signature, phoneHead or person in charge______________________ _______________ ____________________________surname, name and patronymic (if any) signaturePlace for printing

Appendix to the form intended for the collection of administrative data on a gratuitous basis "Information on the concluded public-private partnership contracts of the Government of the Republic of Kazakhstan"

Explanation on filling out the form intended for the collection of administrative data on a gratuitous basis "Information on the concluded public-private partnership contracts of the Government of the Republic of Kazakhstan"(index: 1-IZD PRK PPP, frequency: quarterly)

     1. This explanation is intended for the compilation and submission by the central state bodies of the relevant industry information on the concluded public-private partnership contracts of the Government of the Republic of Kazakhstan.

     2. All indicators in monetary terms are filled in in tenge.

     3. The report is submitted to the state treasury.

 The following information is provided in the columns:     Column 1: Project number;     Column 2: State partner under the public-private partnership agreement;     Column 3: Project name under the public-private partnership agreement;     Column 4: Date of project implementation under the public-private partnership agreement;     Column 5: Registration number of the public-private partnership agreement;     Column 6: Private partner under the public-private partnership agreement;     Column 7: Total amount of the public-private partnership agreement;     Column 8: Types of cost recovery and revenue generation for the private partner in accordance with Article 9 of the Law on Public-Private Partnership;     Column 9: Total amount of government obligations under the payment schedule;     Column 10: Actual amount of government obligations paid;     Column 11: Payment plan for government obligations for the corresponding year under the payment schedule;     Column 12: Payment status for government obligations for the corresponding year under the payment schedule.

Appendix 2 to the Rules for the State Treasury's Accounting of the Execution of Government Obligations under Public-Private Partnership Projects of the Government of the Republic of Kazakhstan

Form for collecting administrative data

 Submitted to: the central authorized body for budget execution, the central authorized body for budget policy.

The form intended for the collection of administrative data on a gratuitous basis is posted on the Internet – resource: www.minfin.gov.kz

     The name of the administrative form: Report on the fulfillment of state obligations under the public-private partnership projects of the Government of the Republic of Kazakhstan.

 Index of the form intended for the collection of administrative data on a gratuitous basis: 2-OGO PRK PPP.

 Frequency: quarterly.

 Reporting period: ___ quarter __ year.

     The circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: the state treasury.

     The deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: quarterly, by the 25th (twenty-fifth) of the month following the reporting quarter.

     Business identification number

     Collection method: electronically.

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 Name ______________________ Address ________________________Phone ____________________ Email address ______________Performer ____________________________________________ _________surname, name and patronymic (if any) signature, phoneHead or person in charge______________________ _______________ ____________________________surname, name and patronymic (if any) signaturePlace for printing

Appendix to the form intended for the collection of administrative data on a gratuitous basis "Report on the fulfillment of state obligations under public-private partnership projects of the Government of the Republic of Kazakhstan"

Explanation on filling out the form intended for the collection of administrative data on a gratuitous basis "Report on the fulfillment of state obligations under public-private partnership projects of the Government of the Republic of Kazakhstan"(index: 2-OGO PRK PPP, frequency: quarterly)

     1. This explanation is intended for the compilation and submission by the state treasury of a consolidated report on the state obligations taken under public-private partnership projects of the Government of the Republic of Kazakhstan.

     2. All indicators in monetary terms are filled in in tenge.

     3. The report is submitted to the central authorized body for budget execution, the central authorized body for budget policy.

 The following information is provided in the columns:

     Column 1 contains the project's serial number;

     Column 2 contains the name of the public partner under the public-private partnership agreement;

     Column 3 contains the name of the project under the public-private partnership agreement;

     Column 4 contains the total amount of the public-private partnership agreement;

     Column 5 contains the types of cost recovery and revenue generation by the private partner in accordance with Article 9 of the Public-Private Partnership Law;

     Column 6 contains the total amount of public obligations according to the payment schedule;

     Column 7 contains the actual amount of public obligations paid;

     Column 8 contains the payment plan for public obligations for the corresponding year according to the payment schedule;

     Column 9 contains the actual payment of public obligations for the corresponding year according to the payment schedule. 

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