employee
In the modern conditions of activity of budgetary institutions, the control system is an integral part of management, which is due to the requirements of the legislation and the need to supervise the targeted, rational and efficient use of budgetary funds. Particular attention in the activities of budgetary organizations is paid to the control of labor costs, which occupy a significant share in the structure of their expenses, the feasibility and efficiency of which must also be confirmed. The relevance of the research topic is justified by frequent errors and violations in the field of labor legislation, incorrect accrual of wages and deductions, untimely payment of wages. This article considers the types of control of the activities of institutions at the internal and external levels with the introduction of , for each of them the main features and functions are presented; key aspects of labor control and payroll in budgetary institutions are disclosed; an overview of typical errors identified in the process of audit and control of settlements on wages is presented, which will improve the practice of control and management and ensure compliance with financial discipline in the public sector. Thus, the article emphasizes the need to create an effective control system that will allow for the timely identification and elimination of violations, optimize payroll processes, and increase trust in government agencies.
budgetary institution, remuneration, payroll calculations, financial control, external control, internal control, efficiency, violations and errors
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