Syrtseva S., PhD (Economics), Associate Professor, Associate Professor of the Department Accounting and taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-4824-3741
e-mail: sirceva@mnau.edu.ua

Cheban Y., PhD (Economics), Associate Professor, Associate Professor of the Department Accounting and taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-8231-2918
e-mail: heban@mnau.edu.ua

Braslavskaia I., applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

e-mail: i.braslavska379@gmail.com

Payments to Accountable Persons in Budgetary Institutions: Accounting and Control Features

Abstract. Introduction. In the economic and financial activities of any enterprise, including budgetary institutions, inevitable operations associated with the purchase of inventory, payment for cash, business travel who need to spend their money by accountable persons. Proper accounting ensures control over the use of funds in the enterprise, avoids tax law violations, and helps to strengthen the discipline of accounting and improve the financial condition of the enterprise.
Purpose. The purpose of the study is to clarify the features of accounting and control of payments with accountable persons in budgetary institutions, in particular the procedure for recording in the accounting of accruals and reimbursement of expenses for accountable amounts and their documentary support in accordance with current legislation.

Results. As a result of the study, it has been established that accountable amounts are earmarked and should be spent for the purpose for which they were issued, in accordance with the budget classification codes of expenditures of a budgetary institution. The specifics of documenting and displaying accounts of transactions with accountable persons are presented. It is established that while on a business trip, an employee must receive a salary for the days of work on the business trip, reimbursement of expenses, daily allowances, etc. The key stages of reviewing the statement of use of funds issued on business trip or under the report and determining the cost of business trip by the accounting department of a budgetary institution. It is substantiated that an important point for the accountant is the constant control over the accountable amounts issued, the reporting deadlines for these amounts, the correctness of the report on the use of funds issued on business trip or under the report and the presence of supporting documents. In order to ensure internal control of transactions with accountable entities, it is proposed that budgetary institutions develop an additional record of accounting for such transactions with daily monitoring of their return and reporting.

Conclusions. The considered order of features of accounting and control of payments with accountants in budgetary institutions and their documentation will allow the accounting service to make no mistakes in the adoption of employee reports, to minimize tax risks associated with the registration of these transactions, and to ensure the accuracy of accounting and reporting issues on the enterprise.

Keywords: reporting entities, accounting, control, budgetary institutions, reporting amounts.

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