IMPROVEMENT OF THE ORGANIZATION AND METHODOLOGY OF INCOME AND EXPENDITURE ACCOUNTING AND CONTROL OF BUDGETARY INSTITUTIONS

Abstract

The article deals with the formation of theoretical foundations, the substantiation of the methodological provisions on the organization of accounting and control of incomes and expenditures in budgetary institutions. The study of theoretical issues of accounting and control of income and expenditure allows us to establish that they are necessary for the fulfillment of the basic tasks set before it. The organization of accounting and control of incomes and expenditures has the corresponding tasks which must be fulfilled. Every year, budget programs and passports are approved for them, according to which funding is provided to the registration account. An account is opened annually with the submission of relevant documents, which are entered in the personal file of the institution in the State Treasury. When allocating appropriations, the institution provides distributions that determine the use of funds. Based on the study of the organization of accounting and control of incomes and expenditures, specific ways of improvement were proposed. To improve the organization of accounting and control it is expedient to structure the order on accounting policies. It should highlight the main sections: general provisions, organizational and legal form of the institution, financing, branch affiliation of the institution, types of activities of the institution (basic and additional) in accordance with the statute, accounting for different areas. The economic classification of expenditures will demobilize the use of funds based on their substantive features - wages, payroll taxes, utility payments, all types of economic activities, payments to the population and other categories, and provide an opportunity to highlight the protection of budget expenditures and provide a unified approach to all administrators and recipients funds Such a division made it possible to allocate protected articles of the budget and to provide a unified approach to budget planning and accounting of expenditures. Also, the article elaborates the main principles of budget financing, identifies three main stages of the assessment of the internal control system.