METHODOLOGICAL ISSUES OF ORGANIZING INTERNAL AUDITS AND CONTROL OF OFF-BUDGET FUNDS IN HIGHER EDUCATION INSTITUTIONS
Ключевые слова:
budget organization, higher education institution, funding sources, extra-budgetary funds, income and expenditure estimates, control, internal audit, financial control, state financial controlstaff tableАннотация
The article describes the issues of improving the income and accounting of extra-budgetary activities in higher education institutions.
Objective. Study of non-budgetary activities in higher education institutions and determination of ways to improve their accounting.
Methods. Statistical methods such as systematic approach, comparative analysis, statistical analysis, and comparison are widely used in the research.
Results. In the study, the directions of income-generating activities of higher education institutions, their consumers, the resources necessary for the implementation of these activities, and other activities in the organizational structure of the university were studied in detail. New analytical accounts of accounting were recommended for the improvement of processes related to them.
Conclusion. The structural structure of the income-generating activities of higher education institutions was studied for their off-budget activities. Also, based on analytical accounts recommended on the basis of the results of the research, it is possible to objectively determine the income received from each of the extra-budgetary activities of higher education institutions.
