NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN

of September 1, 2021 No. 10-HK

About approval of Rules of cost determination of researches, consulting services and the state task in the sphere of the state audit and financial control

According to Item 5 of Article 34 of the Budget code of the Republic of Kazakhstan the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:

1. Approve Rules of cost determination of researches, consulting services and the state task in the sphere of the state audit and financial control according to appendix to this normative resolution.

2. To provide to department of methodology and quality control of Calculating committee in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this normative resolution on Internet resource of Calculating committee.

3. To impose control of execution of this normative resolution on the chief of staff of Calculating committee.

4. This normative resolution becomes effective after ten calendar days after day of its first official publication.

Appendix

to the Normative Resolution of Calculating committee on control of execution of the republican budget of September 1, 2021 No. 10-HK

Rules of cost determination of researches, consulting services and the state task in the sphere of the state audit and financial control

Chapter 1. General provisions

1. These rules of cost determination of researches, consulting services and the state task in the sphere of the state audit and financial control (further – Rules) are developed according to Item 5 of Article 34 of the Budget code of the Republic of Kazakhstan and determine procedure for cost determination of carrying out researches, rendering consulting services and accomplishment of the state task in the sphere of the state audit and financial control when forming budget request of the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) for the next planning period.

2. In these rules the following basic concepts are used:

1) the contractor – the legal entity performing the state task of the Highest auditor chamber on carrying out researches, rendering consulting services in the sphere of the state audit and financial control at the expense of means of the republican budget;

2) research – the action directed to studying and the comprehensive analysis of subject taking into account foreign experience, receipt of reliable data for their subsequent use in the solution of the existing problems and also development of offers for the solution of national objectives and realization of state policy in the sphere of the state audit and financial control;

3) consulting services – the services rendered on methodological, analytical and organizational maintenance of efficiency evaluation of activities of the central state and local executive bodies of areas, cities of republican value, the capital, and also carrying out rating of regions and cities on ease of business.

Chapter 2. Procedure for cost determination of researches, consulting services and the state task in the sphere of the state audit and financial control

3. In case of cost determination of researches, consulting service and state task (further - services) the direct and indirect expenses of the contractor supported by the proving documents which are specified in calculation of cost of services according to appendix to these rules are considered.

4. The expenses which are directly connected with rendering service belong to direct expenses of the contractor.

The expenses necessary for ensuring activities of the contractor in general, but the services which are not consumed directly in the course of rendering belong to indirect expenses of the contractor.

The amount of indirect expenses constitutes no more than 30 percent from the amount of the budgetary funds allocated for rendering services in each budget subprogramme for the corresponding financial year.

5. Basis for carrying out calculation of cost determination of service is the direct method of the expense accounting.

The cost of services is determined by the following formula:

                                             Rusl = Rp + Rk

where,

Rusl - expenses on rendering service;

Rp - direct expenses;

Rk - indirect expenses.

6. In case of cost determination of services the expenses which are not relating to direct and indirect expenses of the contractor, and also are not supported by the proving documents are not considered.

7. The cost of services at the expense of means of the republican budget does not join expenses on bonus payments, holding cultural events, entertainment expenses.

8. The contractor represents to the customer on behalf of the Highest auditor chamber calculation of cost of services with the proving documents when forming budget request for the next planning period.

Appendix

to Rules of cost determination of researches, consulting services and the state task in the sphere of the state audit and financial control

Calculation of cost of services

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