Ksonzhyk Іryna, Doctor of Economics, Professor, Professor of  Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0001-5172-3821
e-mail: ksonzhyk@mnau.edu.ua

Pisochenko Tetiana, Candidate of Economic Sciences, Assistant, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0001 5647-8167
e-mail: pisochenko@mnau.edu.ua

Petrov Pavel, candidate for a master’s degree, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

e-mail: 3p@ukr.net

Organizational and Legal Regulation of Accounting of Business Trip Expenses
of Employees of Public Sector Institutions of Ukraine

Abstract. Introduction. The public sector of Ukraine at the present stage of its historical development is constantly transforming, cooperating with many countries of the world in various fields, adopting their experience of the state formation. Therefore, in order to ensure an effective solution to the issues of successful functioning of public sector entities, there is a need for business trips both on the territory of Ukraine and abroad. At the same time, both heads of public enterprises and institutions and ordinary workers can be sent on a business trip.

Purpose. The goal of the research is to analyze the organizational and legal foundations and scientific and methodological positions regarding business trips, accounting for the costs for their implementation and documenting this process in institutions and at public sector enterprises.

Results. The article examines the list of documents that are made to document business trips and identifies the specifics of reporting on receipt of funds. The requirements for documents added to the report on the use of funds provided for a business trip or on condition of accountability have been determined. The features of the procedure for reflecting expenses in accounting and tax accounting have been considered. The introduction of the performance audit mechanism has been proposed as a progressive source of control over the use of public funds.

Conclusions. Absolute and timely documentation of the accounting of business trip expenses within the framework of regulatory legal acts is a guarantee of compliance with accounting policies, reliability of accounting and reporting, accounting for settlements with accountable persons. In order to minimize travel expenses and make the most efficient use of financial resources, institutions operating in the public sector are in dire need of a performance audit mechanism.

Keywords: business trips; accountable persons; advance payment; business trip expense report; per diem expenses; reporting deadlines; performance audit.

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