On approval of the Methodology of per capita regulatory financing in state children's and youth sports schools

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Order of the Minister of Tourism and Sports of the Republic of Kazakhstan dated July 10, 2026 No. 120. It was registered with the Ministry of Justice of the Republic of Kazakhstan on July 10, 2026, No. 39274.

In accordance with subparagraph 65-27) of Article 7 of the Law of the Republic of Kazakhstan "On Physical Culture and Sports", I ORDER:

1. To approve the attached Methodology for per capita regulatory financing in state children's and youth sports schools.

2. The Committee on Sports and Physical Culture of the Ministry of Tourism and Sports of the Republic of Kazakhstan, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, shall ensure:

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

2) posting of this order on the Internet resource of the Ministry of Tourism and Sports of the Republic of Kazakhstan;

3) within three working days after the execution of subitems 1) and 2) of paragraph 2 of this order, the submission of information on the execution to the Department of Legal Service of the Ministry of Tourism and Sports of the Republic of Kazakhstan.

3. Control over the execution of this order is entrusted to the supervising Deputy Minister of Tourism and Sports of the Republic of Kazakhstan.

4. This order shall enter into force upon the expiration of ten calendar days after the date of its first official publication.

Minister of Tourism and Sport of the Republic of Kazakhstan

E. Myrzabosynov

Approved by the Order of the Minister of Tourism and Sports of the Republic of Kazakhstan on July 10, 2026 No. 120

The methodology of per capita regulatory financing in state children's and youth sports schools

Chapter 1. General provisions

1. This Methodology for per capita regulatory financing in state children's and youth sports schools (hereinafter referred to as the Methodology) has been developed in accordance with subparagraph 65-27) of Article 7 of the Law of the Republic of Kazakhstan "On Physical Culture and Sports" (hereinafter referred to as the Law "On Physical Culture and Sports") and defines a unified approach to calculating per capita regulatory financing in state children's and youth sports schools.

The methodology is used in planning the amount of per capita regulatory funding in state children's and youth sports schools in relation to the list of groups (by stages of study) for higher-achievement sports provided for in appendix 1 to this Methodology.

2. The following concepts are used in the Methodology:

1) the per capita standard of financing in a children's and youth sports school is the standard of financial support for guaranteed state tuition fees in state children's and youth sports schools (hereinafter referred to as DYuSSh);

2) the amount of per capita standard financing in state youth sports schools is the guaranteed minimum financing of expenses per student of the state youth sports school, determined based on the per capita standard of financing;

3) sports event – a sports competition, training camp with the participation of athletes, coaches and specialists in the field of physical culture and sports;

4) high–performance sports - national sports and sports included in the programs of the Olympic, Paralympic, Deaflympic, Asian, Para-Asian Games;

5) contingent in state youth sports schools – athletes enrolled in the permanent staff by the order of the head in accordance with the order of the Minister of Culture and Sports of the Republic of Kazakhstan dated November 22, 2014 No. 106 "On approval of the list of types of physical culture and sports organizations and the rules of their activities in which the training process for the preparation of sports reserves and athletes of high class" (registered in the Register of State Registration of Regulatory Legal Acts under No. 10012).

3. To determine the per capita regulatory funding in state youth sports schools, the costs of the educational and training process are taken into account, including the salary fund for coaching and teaching staff and administrative and managerial staff, provision of equipment and inventory, pharmacology, as well as sports events.

Per capita regulatory financing does not cover the costs of maintaining and renting buildings and structures, utilities, communications and transport services, which are funded by estimated financing.

The educational and training process in accordance with paragraph 2 of Article 24 of the Law "On Physical Culture and Sports" is divided into the following stages::

sports and wellness;

Initial training;

educational and training center;

improving sports skills;

the highest level of sportsmanship.

4. The following general indicators are used in calculating per capita regulatory financing in state youth sports schools:

1) the basic official salary (hereinafter referred to as the BDO) established by Resolution of the Government of the Republic of Kazakhstan dated December 31, 2015 No. 1193 "On the remuneration system for civil servants, employees of organizations maintained at the expense of the State Budget, employees of state–owned enterprises" (hereinafter referred to as Government Resolution No. 1193);

2) the monthly calculation index (hereinafter referred to as the MCI) established by the law on the republican budget for the relevant year;

3) the contingent of students, divided into three stages of training, where:

the initial training stage (hereinafter referred to as the Epp) – students enrolled in sports and recreation training and initial training groups;

the stage of educational and training training (hereinafter referred to as Ete) – students enrolled in groups who have successfully completed the initial training course in order to specialize in a sport;

the stage of sports improvement (hereinafter referred to as the Ess) – students enrolled in the groups of sports improvement and higher sports skills;

4) the number of study groups approved by the head of the state youth sports school in coordination with the relevant local executive body in the field of physical culture and sports, where:

∑grNP – the total number of groups of the initial training stage;

∑grTE – the total number of groups of the training stage;

∑grSS – the total number of groups of the stage of sports improvement.

Chapter 2. The algorithm for calculating per capita regulatory financing in public children's and youth sports schools

5. The calculation of the annual volume of per capita regulatory financing in state youth sports schools is carried out according to the following formula:

Vpnf=(PNFfot*∑E)+(Vpnfmto*(Epp+Ete+Ecc))+(VpnfW*(Ete+Ecc))+M*∑Ес,,,,,,,,,, where:

Vpnf – annual per capita regulatory funding;

PNFOT – the rate of labor costs per student per year;

,E – the contingent of students in all sports;

Vpnf is the cost rate for providing equipment and inventory per student per year;

Epp – the contingent of the initial training stage;

Ete – the contingent of the training stage;

Ess – contingent of the sports improvement stage;

VpnfW is the cost rate for sports events per student per year.;

M is the cost rate for pharmacological care, defined as 0.7 MCI per student per year in accordance with the Order of the Minister of Culture and Sports of the Republic of Kazakhstan dated November 22, 2014 No. 107 "On approval of the Methodology of nutrition standards and pharmacological care for athletes, including military personnel of all categories and employees of law enforcement and special government agencies, in the period of the educational and training process and sports events" (registered in the Register of State Registration of Regulatory Legal Acts under No. 10005);

∑The Esvd is a contingent of students in high–performance sports.

6. The rate of labor costs per student per year is carried out according to the following formula:

PNFPHOT = PHOTO/∑e, where:

The salary fund, in Tenge, is calculated for the total number of students.

The payroll is calculated using the following formula:

PHOTO = FOTtren.comp.+FOTaup, where:

FOTtren.comp. – salary fund for the coaching and teaching staff, in Tenge;

FOTaup is a salary fund for administrative and managerial staff, according to the staffing table, in Tenge.

The salary fund of the coaching and teaching staff is calculated according to the following formula:

FOTtren.comp. = (Qgod+∑PO), where:

∑PO – the amount of health improvement allowance for annual paid work leave for civil servants in the amount of one official salary (hereinafter referred to as DO), in tenge;

Qyear – salary of the coaching and teaching staff per year with a tax burden, in tenge, calculated according to the formula:

Q Year = ((Q Month.tr.comp.+ ∑H)*12)* N1* N2 , where:

Qmess.tr.comp. – the amount of UP TO trainers-teachers per month;

H – the total amount of allowances and surcharges;

N1 is the coefficient of social tax and social contributions.:

For 2026 and subsequent years – 1.0968;

N2 is the coefficient of mandatory pension contributions and employer contributions to the compulsory health insurance fund.:

for 2026 – 1,065;

for 2027 – 1,075;

for 2028 and subsequent years – 1.08.

The calculation of the amount UP to the coaching staff per month is carried out according to the following formula:

Q Months.tr.comp. = (L*Q Months), where:

L is the number of coaching and teaching rates for the implementation of the process.;

Q Month – UP to a trainer-teacher per month, in tenge, calculated using the formula:

Qmes = 4.65*BDO*k;

4.65 is the average coefficient according to Government Decree No. 1193, 7-10 years of experience, category B2-3;

BDO – basic salary;

k is the correction factor to the DO for 2026 and subsequent years, according to Government Decree No. 1193.

The calculation of the number of coaching and teaching rates for the implementation of the process is carried out using the following formula:

L= ((∑grNP*Snp)+(∑grTE*Ste)+(∑grSS*Sss))/52/24, where:

L – total number of coaching and teaching rates;

Snp is the average standard number of hours of study per one study group of the initial training stage per year.;

Ste is the average standard number of hours of training per academic group of the training stage per year.;

Ccc is the average standard number of hours of training per one study group of the sports improvement stage per year.

Educational and training classes in state youth sports schools are designed for 52 weeks per year, the coaching and teaching rate of the group is 24 hours per week.

The calculation of the total amount of surcharges and surcharges is carried out in accordance with Government Decree No. 1193, calculated using the following formula:

∑H = Nspcc+Hcl+Neko+Nrad+Name+NkwalT+ H10+Nutp

Nspec – additional payment for in-depth teaching of individual subjects

the profile area and is calculated using the formula:

Nspec = L1*0.4 (having an established surcharge) *BDO, where:

L1 – the number of coaching and teaching rates for the implementation of the process;

Nsel is an increase for work in rural areas in accordance with paragraph 9 of Article 139 of the Labor Code of the Republic of Kazakhstan and is calculated according to the formula:

Hcl = L2* Q Months *0.25 (having an established surcharge), where:

L2 – the number of coaching and teaching rates for the implementation of the process;

Neko – additional payment for work in an environmental disaster area (including:

ecological disaster, ecological crisis, ecological pre-crisis state) in accordance with the Law of the Republic of Kazakhstan "On Social Protection of citizens affected by an environmental disaster in the Aral Sea region" and is calculated using the formula:

Neko = L3 * Q Months*0.2 (having an established surcharge), where:

L3 – the number of coaching and teaching rates for the implementation of the process;

Nrad is an additional payment for work in radiation–risk territories in accordance with the Law of the Republic of Kazakhstan "On Social Protection of Citizens affected by nuclear tests at the Semipalatinsk Nuclear Test Site" and is calculated using the formula:

Nrad = L4 *1-2MRP (having a fixed surcharge), where:

L4 – the number of coaching and teaching rates for the implementation of the process;

The name is a premium for a sports title and is calculated using the formula:

Name = L5 *0.17*BDO (having an established premium), where:

L5 – the number of coaching and teaching rates for the implementation of the process;

NkvalT is an additional payment for the qualification test "National Standard of Sports Training" and is calculated according to the formula:

NkwalT = L6*Q Months *0.3 (having a fixed surcharge), where:

L6 is the number of coaching and teaching rates for the implementation of the process.

H10 is an additional payment for special working conditions and is calculated using the formula:

H10 = L7 * 0.1*Q Months, where:

L7 – the number of coaching and teaching rates for the implementation of the process;

Nutp is an additional payment for the direct provision of a high–quality educational and training process and for the preparation of champions and prize-winners of sports competitions.:

Nutp = L8 * 0.7 *Q Months, where:

L8 – the number of coaching and teaching rates for the implementation of the process;

This surcharge depends on the athletes' results achieved, which are confirmed by the protocols of sports competitions.

The calculation of the amount of the allowance for rehabilitation for the annual paid leave of the teaching staff in the amount of one DO is carried out according to the following formula:

∑PO = Qmess.tr.comp.+ Nsel+Neko;

The calculation of the salary fund of administrative and managerial personnel is carried out according to the following formula:

FOTaup = (Qgodup +∑PO), where:

Qgod aup is the salary of administrative and managerial personnel per year with a tax burden in Tenge, calculated using the formula:

Qgod aup = ((Qmes.adm.persian+ ∑H)*12)* N1* N2, where:

Qmess.adm.pers. – UP to administrative and managerial staff according to the staffing table per month, in tenge.

7. The cost rate for logistics (hereinafter referred to as ITO) per student per year is carried out according to the following formula:

Vpnfmto = MTO/∑ATC, where:

MTO is the cost rate for material and technical equipment (provision of equipment and inventory) and is calculated based on the contingent of students in high–performance sports.;

the cost rate for MTO in terms of the cost of a sport is carried out according to the following formula:

MTO = ((NGvs1*EGvs1) +(NGvs2*EGvs2) +(NGvs3*EGvs3)), where:

NGvs1 is the average cost standard for multi–cost sports;

EGvs1 – the contingent enrolled in the state youth sports school belonging to the Gvs1 group;

NGvs2 – the average standard for the cost of medium-cost sports;

EGvs2 – the contingent enrolled in the state youth sports school belonging to the Gvs2 group;

NGvs3 – the average cost standard for low-cost sports;

EGvs3 is a contingent enrolled in the state youth sports school belonging to the Gvs3 group.

Top-level sports are divided into three groups (Gvs1, Gvs2, Gvs3,) for each of which the amount of costs is determined. The per capita funding standard includes funds annually in the amount of 10% of the demand for sports in accordance with the Order of the Minister of Tourism and Sports of the Republic of Kazakhstan dated June 9, 2025 No. 82 "On approval of in-kind standards for athletes, coaches and specialists in the field of physical culture and sports, military personnel and law enforcement officers during training and participation in sports events held on the territory of the Republic of Kazakhstan and abroad".

8. The rate of expenses for field sports events per student per year is carried out according to the following formula:

VpnfW = Nuts, where:

Nuts is the departure rate, in Tenge.

To calculate the cost component for participation in training camps and competitions, it is taken into account:

Ete – the contingent of the training stage;

Ess is a contingent of the sports improvement stage.

W is the component of the cost of participating in training camps and competitions, calculated using the formula:

W = (Ete+Ecc) *Nuts.

The calculation of Nts is carried out using the following formula:

Nuts = (2MPP+3MPP) *6 days+5,194MCI, where:

The average annual rate of days of the departing contingent is 6 (six) days;

the standard of nutrition for one day of business trip is defined as: 2 MCI;

the standard of accommodation for one day of business trip is defined as: 3 MCI;

The two-way fare is defined as: 5,194 MCI.".

Appendix 1 to the Methodology for under-the-radar financing of public children's and youth sports schools

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№

Sports by cost

№

Top-level sports

high-cost Gvs1

average-cost Gvs2

low-cost Gvs3

Horseback riding

Weightlifting

Asyk ata

Shooting sports

Basketball

Badminton

Audaryspaq

Volleyball

Belt Wrestling (alysh)

Baige

Dasturli sadak ata

Dance sports

Biathlon

Gymnastic sports

Billiard

Cycling sports

Goalball

Bodybuilding

Golf

Handball

Boccia

Rowing sports

Field hockey

Box

Zhamba ata

Kusbegilik

Breaking

Athletics

Rugby 7

Jiu-jitsu

Sailing

Archery

Judo

Modern Pentathlon

Ski mountaineering

Mixed Martial Arts (MMA)

Curling

Sport climbing

Zhekpe-zhek

Esports

Tennis

Kazakh kuresi

Skating sports

Triathlon

Karate (WKF)

Kokpar

Football

Kickboxing

Fencing

Ski sports

Types of struggle

Water sports

Muaythai

Tengge ilu

Arm wrestling couple

Ice hockey

Pair powerlifting

Pencak silat

Sambo

Skateboarding

Taekwondo WT

Togyzkumalak

Wushu

Table tennis

Chess

Notes:

"low–cost" Gvs3 - requires the availability of specific sports equipment and equipment, can be deployed only on the basis of the existing infrastructure of sports and sports organizations, educational and cultural organizations, sports facilities and facilities;

"medium–cost" Gvs2 - requires the availability of specific sports equipment and equipment, can only be deployed in specially equipped sports facilities that are highly specialized for conducting classes in a specific sport that is not associated with intensive use of water or the creation of artificial ice.;

"high-cost" Gvs1 - requires the availability of specific sports equipment and equipment, can only be deployed in specially equipped sports facilities that are highly specialized for conducting classes in a particular sport, also associated with intensive use of water or the creation of artificial ice.

The minimum age for children to enroll in the state youth sports school is regulated by the Order of the Minister of Culture and Sports of the Republic of Kazakhstan dated October 20, 2014 No. 42 "On approval of the age of athletes in sports in physical culture and sports organizations in which the training process for the preparation of sports reserves and high-class athletes is carried out" (registered in the Register of State Registration of Normative legal acts of the Republic of Kazakhstan under No. 9881).

Appendix 2 to the Methodology for under-the-radar financing of public children's and youth sports schools

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Stages of preparation

Training period (years)

Group 1

Group 2

Group 3

Minimum group occupancy (people)

The maximum number of group members (people)

The maximum quantitative composition of the group (people)

Minimum group occupancy (people)

The maximum number of group members (people)

Maximum amount of training load (hour/week)

Sports and wellness

the entire period

Initial training

the first year

the second year

The third year

Educational and training trainings

the first year

the second year

The third year

fourth year

fifth year

Sports improvement

the first year

the second year

The third year

fourth year

The highest level of sportsmanship

the entire period

32-36

Notes:

The number of people in the sports groups belonging to the first, second, and third groups:

1) first group: biathlon, gymnastic sports, skiing, speed skating, equestrian sports, athletics, sailing, water sports, sport climbing, archery, desturli sadak ata, shooting sports, modern pentathlon, fencing, cycling, triathlon, table tennis;

2) the second group: all other sports included in the sport of higher achievements;

3) the third group: baige, audarispak, tenge ilu, zhamby ata, rowing, beach volleyball, tennis, kusbegilik.

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