Актуальні питання щодо організації і методики аудиту оплати праці бюджетних установ

Abstract

У статті акцентована увага на проблеми організації і методики аудиту оплати праці в бюджетних установах, досліджено методику аудиту розрахунків з оплати праці. В умовах дефіциту бюджетних коштів актуальним є контроль за їх використанням в установах і організаціях, які фінансуються з державного бюджету країни. Процес застосування праці в бюджетних установах має особливості, тому при проведенні аудиту доцільно приділити увагу даному напряму роботи.

In the article the accented attention is on the problems of organization and methodology of audit of payment of labour in budgetary establishments, methodology of audit of calculations is investigational from payment of labour. In the conditions of deficit of budgetary facilities actual is control after their use in establishments and organizations which are financed from the state budget of country. The process of application of labour in budgetary establishments has features, that is why during realization of audit it is expedient pay attention to this work assignment. The basic questions of audit of charges on payment of labour are determinations of accordance of the estimate assigning for payment of labour to the current legislation, checking of the state of record-keeping and control of charges for payment of labour and timeliness and rightness of extra charge of salary according to the operating system of payment of labour, and also rightness of realization of maintenances of only social payment from a salary and verification of efficiency of the use of facilities on payment of labour. The audit of calculations from payment of labour plays an important role in the system of both internal and external audit. It is related to that an account of labour and salary is labour intensive, claims attention and concentrated, as related to treatment of plenty of primary information, has many of the same type operations realization of which requires plenty of time.