On the Approval of the Rules for Providing State Financial Support to Achieve Target Indicators in the Heat and Power Industry
Resolution No. 148 of the Government of the Republic of Kazakhstan dated March 4, 2026
In accordance with subparagraph 2) of Article 4 of the Law of the Republic of Kazakhstan “On the Heat and Power Industry,” the Government of the Republic of Kazakhstan RESOLVES:
1. To approve the attached Rules for Providing State Financial Support to Achieve Target Indicators in the Heat and Power Industry.
2. This resolution shall come into force on January 1, 2027, and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
O. Bektenov
Approved by Resolution No. 148 of the Government of the Republic of Kazakhstan dated March 4, 2026
Rules for Providing State Financial Support to Achieve Target Indicators in the Heat and Power Sector
Chapter 1. General Provisions
1. These Rules for Providing State Financial Support to Achieve Target Indicators in the Heat and Power Industry (hereinafter referred to as the Rules) have been developed in accordance with subparagraph 2) of Article 4 of the Law of the Republic of Kazakhstan “On Heat and Power Industry” (hereinafter referred to as the Law) and define the procedure for providing state financial support to achieve target indicators in the heat and power industry.
2. The following key concepts are used in these Rules:
1) a budget request is a set of documents submitted in accordance with the budgetary legislation of the Republic of Kazakhstan;
2) a heat supply development scheme is a document that describes and substantiates a set of actions for developing the heat power sector in the relevant administrative‑territorial unit in order to meet the future demand for heat energy services, taking into account the specific features of the relevant territory; it is developed and approved in accordance with the Law;
3) heat power targets are the values of key indicators planned to be achieved in the long‑term (strategic) perspective.
4) the authorized body in the field of heat power engineering (hereinafter referred to as the authorized body) – the central executive body responsible for leadership and inter‑sectoral coordination in the field of heat power engineering;
5) the administrator of the budget program (hereinafter referred to as the administrator) – the authorized body.
Other concepts and definitions used in these Rules are applied in accordance with the budgetary legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan in the field of heat and power engineering.
3. State financial support is provided in the following ways:
1) allocation of budget transfers, loans and subsidies in accordance with the budgetary legislation of the Republic of Kazakhstan;
2) in the form of a state guarantee for non‑state loans to legal entities and entities of the quasi‑public sector in accordance with Article 141 of the Budget Code.
4. In the event of unforeseen circumstances that lead to the inability to achieve the target indicators of the heat supply sector approved in accordance with the heat supply development schemes, the local executive body of cities of republican significance, the capital, and cities of regional significance (hereinafter referred to as the local executive body) shall contact the authorized body that approved the target indicators of the heat supply sector to consider the provision of state financial support.
The unforeseen circumstances that led to the inability to achieve the target indicators in the heat and power sector include:
1) force majeure events and emergencies that had a negative impact on the implementation of the measures provided for in the heat supply development scheme;
2) unforeseen increases in the costs of implementing the measures and projects provided for in the heat supply development scheme.
5. State financial support is provided in order to achieve the target indicators in the heat and power sector as quickly as possible, in accordance with the requirements of paragraph 5 of Article 20 of the Law.
Achieving the target indicators in the heat power sector is a priority in the field of heat power due to their long‑term impact on reducing such negative indicators as wear and tear, the accident rate of the heat power infrastructure, and heat energy losses in heat networks and installations; therefore, the budget requests of local executive bodies are considered in accordance with these Rules.
6. In order to achieve the target indicators in the heat power sector, the budget requests of local executive bodies are subject to grading, taking into account the degree of impact on achieving the target indicators in the heat power sector provided for in the heat supply development schemes approved in accordance with subparagraph 1) of Article 9 of the Law.
7. State financial support is provided by transferring budget funds to the control cash account of the local executive body for the implementation of measures stipulated in the heat supply development scheme.
Chapter 2. The Procedure for Providing State Financial Support to Achieve Target Indicators in the Heat and Power Sector
8. Before sending a budget request to the administrator for financing the measures provided for in the heat supply development scheme, the local executive body receives an industry opinion from the authorized body on the compliance of these measures with the priorities of state policy in the field of thermal energy in accordance with the Rules for Planning and Implementing state investment projects, developing or adjusting, conducting the necessary examinations of the investment proposal, technical, economic and financial-economic justifications, determining the expediency of budget lending, forming a portfolio of state investment projects, as well as adjusting approved (clarified) parameters, selecting, monitoring and evaluating the implementation of state investment projects, approved by Order of the Acting Minister of National Economy of the Republic of Kazakhstan dated June 28, 2025 No. 59 (hereinafter referred to as the Rules for Planning and Implementing State Investment Projects).
9. The following documents are attached to the application for state financial support (including in the event of unforeseen circumstances):
1) a budget request drawn up in accordance with the Rules for Drawing up, Submitting and Reviewing the Budget Request, approved by Order No. 185 of the Minister of Finance of the Republic of Kazakhstan dated April 22, 2025;
2) a copy of the approved heat supply development scheme or its updated part.
3) information about the availability and balance of funds in the cash control account;4) a calculation of the required amount of financial support, with a justification;5) documents confirming the occurrence of unforeseen circumstances that led to the inability to achieve the target indicators for the heat and power sector.
If the local executive body does not have sufficient funds in its control account to carry out the measures aimed at achieving the target indicators of the heat and power sector specified in the heat supply development scheme, the appeal of the local executive body is considered taking into account the limited nature of its own financial resources and the degree of influence of the proposed measures on achieving the target indicators of the heat and power sector.
If the local executive body has sufficient funds in its control account to implement measures aimed at achieving the target indicators in the heat and power sector, the budget request is considered in accordance with the general procedure.
10. The local executive body ensures the accuracy and relevance of the documents and information submitted to the administrator to obtain state financial support.
11. The administrator reviews the application and the attached documents within a period not exceeding 15 (fifteen) working days from the date of receipt.
If the submitted documents comply with the requirements specified in paragraphs 8 and 9 of these Rules, the administrator prepares an application and submits it to the authorized budget planning body in accordance with paragraph 215 of the Rules for Planning and Implementing State Investment Projects.
12. If the submitted documents do not comply with the requirements of paragraph 8 of these Rules, the administrator, within 5 (five) working days from the date of receipt, sends a reasoned refusal to the local executive body, indicating the reasons.
13. The local executive body shall address the comments within 5 (five) working days from the date of receipt of the reasoned refusal and shall contact the administrator again.
14. The administrator shall review the re‑submitted documents within a period not exceeding 5 (five) working days from the moment of their receipt.
Non-compliance of the re-submitted documents with the requirements specified in paragraphs 8 and 9 of these Rules, as well as failure by local executive bodies to submit a package of documents within 5 (five) business days, eliminating the administrator's comments from the moment he was notified of the incompleteness of the submitted documents and (or) incorrect filling in of the submitted documents, are grounds for refusal to provide state financial support..
In accordance with Article 73 of the Administrative Procedural Code of the Republic of Kazakhstan, the administrator provides local executive bodies with the opportunity to express their position (hearing) regarding the preliminary decision to refuse to consider the application, and the local executive body is notified of this no later than 3 (three) working days before the decision is made.
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