NORMATIVE RESOLUTION OF THE HIGHEST AUDITOR CHAMBER OF THE REPUBLIC OF KAZAKHSTAN

of May 29, 2025 No. 5-HK

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

According to Item 2 of Article 14 of the Budget code of the Republic of Kazakhstan the Highest auditor chamber of the Republic of Kazakhstan, DECIDES:

1. Approve the enclosed Rules of establishment of cost of researches, consulting services in the sphere of the state audit and financial control.

2. Recognize invalid:

1) the normative resolution of Calculating committee on control of execution of the republican budget 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" (it is registered in the Register of state registration of regulatory legal acts for No. 24213);

2) Item 3 of the List of normative resolutions of Calculating committee on control of execution of the republican budget to which changes are made No. 6-HK approved by the normative resolution of the Highest auditor chamber of the Republic of Kazakhstan of February 20, 2023 "About introduction of amendments to some normative resolutions of Calculating committee on control of execution of the republican budget" (it is registered in the Register of state registration of regulatory legal acts for No. 31937).

3. To provide to department of international cooperation and methodology of the office of the Highest auditor chamber of the Republic of Kazakhstan 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 the Highest auditor chamber of the Republic of Kazakhstan after its official publication.

4. To impose control of execution of this normative resolution on the chief of staff of the Highest auditor chamber of the Republic of Kazakhstan.

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

Approved by the normative Resolution of the Highest auditor chamber of the Republic of Kazakhstan of May 29, 2025 No. 5-HK

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

Chapter 1. General provisions

1. These rules of establishment of cost of researches, consulting services in the sphere of the state audit and financial control (further – Rules) are developed according to Item 2 of Article 14 of the Budget code of the Republic of Kazakhstan and determine procedure for establishment of cost of carrying out researches, rendering consulting services 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.

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

2. In case of establishment of cost of researches, consulting service (further – services) the direct and indirect expenses specified in calculation of cost of services according to appendix to these rules are considered.

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

The cost of services is established on the following formula:

WITH = PR + KR

where,

With – service cost;

PR – the direct expenses which are directly connected with rendering service;

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

4. In case of establishment of cost of services the expenses which are not relating to direct and indirect expenses are not considered.

5. 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.

Appendix

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

Calculation of cost of services

_______________________________________________________________
                             (name of service)

_______________________________________________________________
             (name of research, consulting service)

on 20 ___ year

Name of the budget program, budget subprogramme

_______________________________________________________________

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info