PRACTICE OF CONTROL AND AUDIT OF ACCOUNTS WITH EMPLOYEES AND RECIPIENTS OF SCHOLARSHIPS IN BUDGET ORGANIZATIONS

Abstract

This article considers the main aspects of the organization of accounting and control of wages in budget institutions. The results of the study showed that there are existing problems in the organization of accounting for salary payments in the budget institutions: primary accounting, compliance of budget expenditures with target requirements, documents, financial reporting data of primary accounting, the completeness of the formation of financial reports in budget institutions compliance with tax documents was reviewed.