I.O.'S ORDER OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of May 23, 2025 No. 32

About approval of Rules of cost determination of researches, consulting services of the Ministry of national economy of the Republic of Kazakhstan and Rules of cost determination of the state task of the Ministry of national economy of the Republic of Kazakhstan

According to Item 2 of Article 14 and item 4 of Article 16 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) Rules of cost determination of researches, consulting services of the Ministry of national economy of the Republic of Kazakhstan according to appendix 1 to this order;

2) Rules of cost determination of the state task of the Ministry of national economy of the Republic of Kazakhstan according to appendix 2 to this order.

2. To provide to department of economy and finance of the Ministry of national economy of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan within five working days from the date of signing of this order its direction for placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan and on Internet resource of the Ministry of national economy of the Republic of Kazakhstan after its first official publication.

3. To impose control of execution of this order on the chief of staff of the Ministry of national economy of the Republic of Kazakhstan.

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

Appendix 1

to the Order of the Acting Minister of national economy of the Republic of Kazakhstan of May 23, 2025 No. 32

Rules of cost determination of researches, consulting services of the Ministry of national economy of the Republic of Kazakhstan

Chapter 1. General provisions

1. These rules of cost determination of researches, consulting services of the Ministry of national economy of the Republic of Kazakhstan (further - Rules) are developed according to Item 2 of Article 14 of the Budget code of the Republic of Kazakhstan (further - the Code) and establish procedure for cost determination of researches, consulting services at the expense of budgetary funds when forming the budget request.

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

1) researches - the applied, basic, strategic scientific research performed by subjects of scientific and (or) scientific and technical activities within research, developmental and technological works, proper scientific methods and means for the purpose of achievement of results of scientific and (or) scientific and technical activities;

2) consulting services - services in determination and assessment of problems, the opportunities arising in the course of activities of state body or for the detailed analysis of situation, for development of effective recommendations about correction of further actions for increase in financial and managerial overall performance (within the following main types of services: management consulting, administrative and personnel consulting, finance consulting, IT consulting, legal consulting, specialized consulting, consulting in the field of defense, technical consulting services) according to the List of specifics of economic classification of expenses, including expense types on which registration of the concluded civil bargains is obligatory, according to item 4 of article 110 of the Code.

Chapter 2. Procedure for cost determination of researches, consulting services of the Ministry of national economy of the Republic of Kazakhstan

3. The cost of research, consulting service is determined proceeding from expenses on compensation of the workers who are directly participating in carrying out research, rendering consulting service, direct expenses and indirect expenses on the following formula:  

With = OT+PR + KR, where:

With - the cost of research, consulting service;

 OT+PR - expense amount on compensation;

FROM - compensation of employees;

PR - direct expenses, except for the expenses provided by the subitem 1) of Item 12 of these rules;

The KR - indirect expenses.

4. The expense amount on compensation and direct expenses is determined by multiplication of labor costs from rendering service on hourly rate of the employee:

OT+PR = TZ * emergency, where:

TZ - labor costs from rendering service;

Emergency - hourly rate of the employee.

5. Labor costs from rendering service in each contractor are calculated as follows:

TZ = M * H * SRD, where:

TZ - labor costs person/hour on one person;

M - the number of months of execution;

H - execution number of hours in day;

SRD - average monthly number of the working days (according to balance of working hours, for the corresponding year).

6. The hourly rate on one employee is calculated by formula:  

 , where:

Emergency - hourly rate of the employee;

FROM - expenses on compensation of the employees who are directly rendering services;

PR - the direct expenses falling on one person a month;

SRCh - the average monthly number of working hours (according to balance of working hours, for the corresponding year).

7. For inclusion of indirect expenses in the cost of research, consulting service expenses on one employee occupied with carrying out research, rendering consulting service are determined (further - research associates).

8. Indirect expenses on one research associate a year are equal to the relation of the amounts of indirect expenses to the number of research associates of the organization:  

 , where:

KRG - indirect expenses on one research associate a year;

ChNS - the number of research associates of the organization.

9. Indirect expenses on one research associate in month are equal to the relation of indirect expenses on one research associate a year by 12 months:

  , where:

KRM - indirect expenses on one research associate in month.

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