ORDER OF THE MINISTER OF WATER RESOURCES AND IRRIGATION OF THE REPUBLIC OF KAZAKHSTAN

of June 9, 2025 No. 113-HK

About approval of Rules of establishment of cost of researches, consulting services

According to Item 2 of Article 14 of the Budget code of the Republic of Kazakhstan, PRIKAZYVAYU:

1. Approve the enclosed Rules of establishment of cost of researches, consulting services.

2. And the budget policy of the Ministry of Water Resources and Irrigation of the Republic of Kazakhstan in the procedure established by the legislation to provide to department of management of the state assets:

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

2) placement of this order on Internet resource of the Ministry of Water Resources and Irrigation of the Republic of Kazakhstan after its official publication.

3. To impose control of execution of this order on the supervising Vice-Minister of Water Resources and Irrigation of the Republic of Kazakhstan.

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

Approved by the Order of the Minister of Water Resources and Irrigation of the Republic of Kazakhstan of June 9, 2025 No. 113-HK

Rules of establishment of cost of researches, consulting services

Chapter 1. General provisions

1. These rules of establishment of cost of researches, consulting services (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 researches, consulting services.

Chapter 2. Procedure for establishment of cost of researches, consulting services

3. The cost of researches, consulting service are established proceeding from expenses on compensation of workers, rendering consulting service, direct expenses and indirect expenses on the following formula:

With = PR + KR, where:

With - the cost of research, consulting service;

PR - direct expenses;

The KR - indirect expenses.

4. The cost of research, consulting service do not join the following expenses:

1) forming of reserves on possible losses;

2) covering of other debts and losses of last periods;

3) sponsor's help;

4) penalties, penalty fee and penalties.

5. Treat direct expenses:

1) the salary of the workers (regular and non-staff) performing researches and consulting services;

2) involvement of external experts;

3) acquisition of the materials (spare parts, fuels and lubricants, accessories, office supplies, consumable materials) which are directly used for carrying out research, rendering consulting service;

4) the rent in cases of need of holding of conferences, seminars, round tables, it is direct for carrying out research, rendering consulting service;

5) traveling expenses of the personnel conducting research, rendering consulting service (office traveling within the country and (or) out of country limits);

6) the social tax, social contributions to the state Social Insurance Fund, contributions of employers to Fund of social medical insurance of personnel, compulsory pension contributions of the employer conducting research, rendering consulting service;

7) communication services (long-distance telephone negotiations, subscriber fee for phones, post and cable costs, the fax, e-mail, the Internet);

8) printing expenses (replication of blanks products: questionnaires, route sheets, cards, reports, test tasks, cover, filing and document handling);

9) the transport services which are directly used for carrying out research, rendering consulting service;

10) courier services (mailing of materials);

11) the translation services which are directly used for carrying out research, rendering consulting service;

12) services in development of reference books and/or Sections of reference books;

13) expenses on insurance;

14) banking services;

15) value added tax.

6. Indirect expenses do not belong directly to cost of the rendered services (works) and include the following:

1) salary of administrative personnel;

2) social tax, social contributions to the state Social Insurance Fund, contributions of employers to Fund of social medical insurance, compulsory pension contributions of the employer, administrative personnel;

3) taxes and other obligatory payments in the budget (the property tax, tax on vehicles, the land tax and another);

4) traveling expenses of administrative personnel (office traveling within the country and/or out of country limits);

5) fixed asset depreciation and intangible assets;

6) servicing and repair of fixed assets and intangible assets;

7) other expenses (utilities, information services (except for advertizing), fire safety and observance of special requirements, services in protection, auditor services, notarial services, typographical expenses).

7. Each expenditure item when carrying out research, rendering consulting service is created by the customer with use of the database of goods prices, works, services established by the legislation of the Republic of Kazakhstan on public procurements as reference point when calculating for expense types for each budget program. At the same time, is guided by the price which is not exceeding the actual average price for the commodity unit, works, services provided in the database of the prices. In case of absence in the database of the prices the documents proving the planned expenses (copies of agreements, price lists) are used.

8. The cost of traveling expenses (accommodation, daily allowance) is determined according to Rules of expense recovery for official journeys at the expense of budgetary funds, including in foreign states, approved by the order of the Government of the Republic of Kazakhstan of May 11, 2018 No. 256.

9. When calculating cost of researches, consulting services the salary of all workers who are directly participating in accomplishment of research work on positions according to the staff list separately on each worker is specified.

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