Certain features of organizational support for accounting, analysis and control of labor costs in budgetary health care institutions

Abstract

Purpose: to highlight a number of features of the organization of accounting and analysis of labor costs for employees of budgetary health care institutions, in order to effectively and legally use the funds of the wage Fund, to offer a list of the main internal control procedures. Discussion: the financial sources of the labor remuneration Fund are studied, the regulatory regulation and the structure of the formation of the labor remuneration system are considered. Labor costs account for the largest share in the system of expenditures of this type of institution. An example of accounting for the actual time worked in the implementation of a health-specific compensation payment «home duty» is considered. The list of typical violations identified by the results of control measures in budgetary institutions of the Voronezh region in terms of remuneration is given. Results: the article presents methodological recommendations for conducting internal control procedures in terms of analyzing payroll accruals and payments, which include a list of control procedures, methods and frequency of their implementation, and a list of responsible officials.