ORGANIZATION AND CONTROL METHOD OF INTERNAL PAYMENT OF WAGES IN BUDGETARY INSTITUTIONS
Journal Title: Інноваційна економіка - Year 2017, Vol 67, Issue 1
Abstract
Purpose. The article is to study the importance of the place and role of organizational aspects of internal control payments of wages in budgetary institutions. Methodology of research. The information bases for the study were the laws of Ukraine, publishing domestic and foreign scientists and economists. The study is based on the use of general and scientific methods aggregate (induction, deduction, analysis, synthesis, generalization, systematization, classification) when defining the purpose and objectives of internal control calculations on a payment and justification of the organizational aspects and procedures of internal control of payments of wages in budgetary institutions. Conclusions and recommendations formulated research based on inductive and deductive logical methods of cognition. Findings. The purpose of the internal control of payments of wages has been outlined in the article to pay. Internal control objectives and guidelines payments to pay are characterized. Control procedures for remuneration are sent to the objects are determined. The need for accuracy of determining salaries of public sector employees and the reasons for their increase are proved. Organizational aspects of internal control payments of wages in budgetary institutions are researched. Determined order of examination payroll for salaries, bonuses, scholarship stages of internal control of payments of wages has been considered. Grounded in order to avoid and prevent violations of financial laws appropriate to carry out periodic monitoring and verification of payments of wages. In the article the mandatory introduction of internal control payments of wages in budgetary institutions, which is one of the areas of improvement of the monitoring system as a whole, will reduce costs and make more efficient state audit. Originality. Scientific novelty of the results is the theoretical study and improvement of methods and organization of internal control over payments of wages, principles which meet modern conditions of management and implementation of control activities. Practical value. The results of research can be used during the various internal controls in budget institutions.
Authors and Affiliations
Ivan Balaniuk, Liudmyla Sas, Diana Shelenko
Keywords
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