Mechanisms of control and audit of settlements with employees and scholarship recipients in budgetary organizations

This article examines the key aspects of organizing wage accounting and control in budgetary institutions. The study identifies several persistent challenges in managing payroll processes within the public sector, including deficiencies in primary accounting practices, inconsistencies between budget expenditures and their targeted purposes, and shortcomings in documentation and financial reporting. Furthermore, the research highlights issues related to the accuracy and completeness of financial statements, as well as the alignment of accounting data with tax documentation. Addressing these problems is essential for strengthening financial discipline and enhancing the efficiency of wage management in budgetary institutions.