of May 26, 2025 No. 4-HK
About approval of Rules of cost determination of the state task in the sphere of the state audit and financial control
According to item 4 of Article 16 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 the enclosed Rules of cost determination of the state task in the sphere of the state audit and financial control.
2. To provide to department of international cooperation and methodology of the office of the Highest auditor chamber in the procedure established by the legislation of the Republic of Kazakhstan:
1) the direction of this normative resolution in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
2) placement of this normative resolution on Internet resource of the Highest auditor chamber after its official publication.
3. To impose control of execution of this normative resolution on the chief of staff of the Highest auditor chamber.
4. This normative resolution becomes effective after ten calendar days after day of its first official publication.
Chairman
A. Smailov
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It is approved Ministry of Finance of the Republic of Kazakhstan |
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Approved by the normative Resolution of the Highest auditor chamber of the Republic of Kazakhstan of May 26, 2025 No. 4-HK
1. These rules of cost determination of the state task in the sphere of the state audit and financial control (further – Rules) are developed according to item 4 of Article 16 of the Budget code of the Republic of Kazakhstan and determine procedure for cost determination of accomplishment of the state task in the sphere of the state audit and financial control when forming the budget request of the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) for the next planning period.
2. In case of cost determination of the state task (further – service) the direct and indirect expenses of the contractor supported by the proving documents which are specified in calculation of cost of service according to appendix to these rules are considered.
3. The expenses which are directly connected with rendering service belong to direct expenses of the contractor.
4. 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.
5. Basis for carrying out calculation of cost determination of service is the direct method of the expense accounting.
The cost of service is determined by the following formula:
WITH = PR + KR
where,
With – service cost;
PR – direct expenses;
The KR – indirect expenses.
6. In case of cost determination of service 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. Service cost at the expense of means of the republican budget does not join expenses on bonus payments, holding cultural events, entertainment expenses.
to Rules of cost determination of the state task in the sphere of the state audit and financial control
Calculation of cost of services
_______________________________________________________________
(name of the contractor of service)
_______________________________________________________________
(name of the state task)
on 20 ___ year
Name of the budget program, budget subprogramme
_______________________________________________________________
|
№ of payment order |
Name of expenditure items |
Unit price, in tenge |
Quantity |
The amount, in tenge |
Short reasons |
|
1 |
2 |
3 |
4 |
5 |
6 |
|
On ONLY 20 ___ year |
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|
1. |
Direct expenses: |
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1.1. |
The salary fund (the salary of the personnel which are directly participating in rendering service according to the staff list) |
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1.2. |
Taxes and other obligatory payments in the budget, and also social assignments and compulsory insurance of workers from accidents in case of execution of labor (office) obligations by it |
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1.3. |
Traveling expenses (the personnel which are directly participating in rendering service according to the staff list) |
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1.4. |
Purchase of goods and materials (office supplies and consumable materials, diplomas and breastplates) |
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1.5. |
Rent expenses of the room and operating expenses |
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1.6. |
Expenses on acquisition of fixed assets and intangible assets (workplace of the personnel which are directly participating in rendering service) |
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1.7. |
Expenses on translation services, infographics and typographical services |
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1.8. |
Expenses on connection to digital libraries and electronic databases |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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