Features of the Organization of Internal Expenditure Control of Autonomous Educational Institutions

Abstract

The economic reforms taking place today and covering various spheres of life necessitate strengthening control over the rational and efficient use of financial resources of autonomous institutions. Educational institutions of all levels that are funded by public funds are no exception in this case. Special attention paid to autonomous educational institutions is due to the fact that they are not only the executors of the functions of the state, but also full-fledged economic entities both at the macro-and microeconomic levels, which predetermines the need to organize and conduct effective internal control of their expenses. In this context, the purpose of the article is to consider the features and highlight the distinctive features of the organization of internal control over the costs of educational autonomous institutions. In the course of the study, the features of the internal control of labor costs of an educational autonomous institution were identified, and the specifics of the analysis and control of cost items that are not related to the payment of wages were identified. Particular emphasis is placed on the fact that internal control is not systemic and constant in educational institutions due to staff shortages. According to the results of the study, it was found that a promising direction for the development of internal control in educational autonomous institutions is the combination of national experience and promising international practices.