RGANIZATION OF ACCOUNTING FOR REVENUES AND EXPENDITURES OF BUDGET ORGANIZATIONS, INTERNAL AUDIT AND ITS SIGNIFICANCE

Abstract

This article examines the organization of 
accounting for revenues and expenditures in 
budget organizations and the role and 
significance of internal audit in ensuring the 
efficient, targeted, and transparent use of public 
funds. The study considers the economic nature 
and main sources of budget revenues, including 
tax and non-tax revenues, as well as the 
classification and structure of public 
expenditures, particularly capital and current 
expenditures. Special attention is paid to the 
importance of accurate accounting and effective 
control over the formation and utilization of 
budgetary resources. The article also analyzes the 
role of internal audit in budget planning, 
execution, monitoring, risk management, fraud 
prevention, and compliance with financial and 
regulatory requirements. Based on the reviewed 
literature and existing practices, the study 
identifies several problems related to the 
inefficient and untargeted use of budget funds, 
delays in revenue collection, weaknesses in 
expenditure planning, and insufficient financial 
control. The article emphasizes the need to 
improve accounting procedures, strengthen 
internal audit mechanisms, increase the 
transparency of budget execution, and ensure the 
targeted allocation of public funds. The effective 
organization of accounting and internal audit is 
considered an important condition for improving 
financial discipline, strengthening public 
financial management, and supporting the 
sustainable economic and social development of 
the state.