Rak H. Accounting and control of the use of financial resources in budgetary institutions of Ukraine

The object is the processes of formation and use of financial resources in budgetary institutions. The purpose is to substantiate theoretical, methodological, organizational principles and develop scientific and practical recommendations for the development and improvement of accounting and control over the use of financial resources in budgetary institutions of Ukraine. Methods are generally scientific and specific: historical, inductive, deductive, generalization, comparison, analysis, systematization and synthesis, grouping, graphical analysis, modeling, least squares method, vertical and horizontal analysis. The results are realized through the improvement of the theory and practice of accounting and control over the use of financial resources in budget institutions in terms of forming theoretical and methodological and organizational principles that will make it possible to improve the organizational and functional mechanisms of management, the formation and use of financial resources of budget institutions and to improve the quality and reliability of reporting information. The novelty lies in the deepening of theoretical and methodological provisions and the development of practical recommendations aimed at improving and further developing accounting and control of the use of financial resources in budgetary institutions. Introduced in the activity of the Main Directorate of State Labor Administration in Lviv Oblast, the Main Department of Statistics in Lviv Oblast, the State Audit Office of Ukraine, the Department of Economic Policy Lviv Oblast State Administration, and the Ivan Franko National University of Lviv. The sphere of use is the activity of budgetary institutions