SEQUENCE OF RESEARCH OF OPERATIONS ON ACCRUATION AND PAYMENT OF SALARIES TO EMPLOYEES OF BUDGET INSTITUTIONS

Abstract

The article is devoted to issues related to the methodology of the study of payments for employees in budgetary institutions during the forensic economic examination. Examples of documents that serve as the main source of information in the study are given. The methods and practical techniques used in the process of research implementation are indicated. The algorithm of implementation of research procedures of operations on accrual and payment of wages in budgetary institutions during the forensic economic examination is presented. The relevance of the study is due to the fact that due to inconsistencies and complex system of domestic legislation on payroll, institutions commit violations of payroll. Forensic economics is a complex and time-consuming process in which a forensic economist needs to conduct a comprehensive analysis of the transactions under investigation and the facts relevant to the issues before him. To give a conclusion in the case, he must carefully examine all available documentation, using all available methods of research of documentary data. The article presents the relevant methods of research according to textbooks and methods of forensic examinations, theoretical principles of reflection on the accounting data of budgetary institutions of operations for accrual and payment of wages, features of the study, schematically shows the stages and sequence of research operations for accrual and payment wages in budgetary institutions. The purpose and tasks of conducting an expert study of payroll are substantiated and the technology, procedures, directions and sequence of conducting a study of payroll in a budgetary institution are proposed. To solve the tasks set during the study of payroll in the budget institution, working documents of the expert are offered, which will be substantiated evidence of quality research procedures, namely: working documents of the inspection body, which established the fact of violation, working documents on the correctness of salaries for years of service, accrual of bonuses, allowances for complexity and intensity of work, reflection of the amounts of accrual of wages in accounting and reporting.