Internal control of spending for remuneration in budgetary educational organizations

The relevance of the organization and implementation of internal control in budgetary institutions in modern conditions is determined. The main objects and procedures for conducting internal control over the expenditure of budget funds have been studied. The methods и of assessing the effectiveness of the internal control system of the institution have been studied and presented for consideration. The methods of payroll are disclosed on the basis of salary analysis among teachers in different regions of the Russian Federation. The results of the analysis showed that the application of a particular model led to the emergence of certain problems like challenges in calculations and the lack of uniform approaches to the determining the salary.