(16 February 2026 | Source: press office of the Supreme Audit Chamber of the Republic of Kazakhstan)
In Kazakhstan, control over the expenditure of budget funds on the construction and repair of facilities has been strengthened. Changes have been made to the budget rules on the recommendation of the Supreme Audit Chamber of the Republic of Kazakhstan (SAC) following a state audit.
The inspection concerned the use of targeted transfers from the National Fund for 2019–2021. Based on its results, the Ministry of Finance was instructed to revise the procedure for confirming completed work and making payments.
WHICH DOCUMENTS ARE NOW MANDATORY
According to the new requirements, when paying for public procurement work related to construction, reconstruction and major repairs, state institutions are obliged to:
- issue an electronic invoice for payment based on a certificate of completed work, generated on the public procurement web portal and signed with the manager's digital signature;
- if the contract includes design and estimate documentation, additionally provide, when making payment after the advance, a scanned copy of the positive conclusion of the comprehensive non-departmental expert review (for the design and estimate documentation or feasibility study).
A separate requirement concerns the final settlement: the contractor will receive the final payment only after the completion of all work and the submission to the treasury authority of a certificate of commissioning of the facility, executed in accordance with the legislation.
WHAT HAS CHANGED FOR OLD CONTRACTS
For contracts registered before 1 January 2025, the balance of funds in the treasury control account is transferred to the general contractor only after the facility is commissioned. The relevant certificate must be attached to the payment order.
The list of documents for confirming payments has also been clarified:
- for goods — an invoice or a schedule of lease payments;
- for works and services — a certificate of completed work or rendered services (if such certificates are provided).
All documents must be signed with the supplier's digital signature. When submitted on paper, the signature of an authorised manager and the institution's official stamp are required.
NEW TREASURY EXECUTION PROCEDURES
From 2026, the Treasury Budget Execution Procedures, approved by order of the Minister of Finance dated 27 June 2025, have come into force. They contain similar requirements for supporting documents and the procedure for making payments.
Thus, as follows from the described requirements, budget funds for construction contracts are transferred only if documents confirmed and executed in accordance with the legislation are available.
WHY THE CHANGES WERE MADE
As follows from the SAC materials, the amendments are aimed at reducing the risk of unjustified payments and violations during construction and repair. The new rules link payment directly to the confirmation of actually completed work and the commissioning of the facility.