IMPROVING THE ORGANIZATION OF ACCOUNTING AND CONTROL OF PAYROLL IN BUDGETARY INSTITUTIONS

The article considers the main aspects of the organization of accounting and control of payroll in budgetary institutions. The results of the study indicate existing problems in the organization of accounting payments for wages in budgetary institutions: primary accounting, compliance of budget expenditures with target requirements, documentation, compliance of primary accounting with financial reporting data and tax documents.In addition, there are problems in the accrual and payment of bonuses, payments, sick leave, vacation. The study showed in-depth reforms of the accounting system in budgetary institutions. The need to improve the organization of control is substantiated calculations of wages in budgetary institutions these. It is proved that internal control should address the following main areas: compliance with regulations; correctness of accounting for payroll; correctness of calculation, withholding and transfer of taxes and accruals for earnings; the correctness of the formation of financial statements in budgetary institutions