CONCEPT INCORPORATE OBLIGATIONS RELATED TO THE REMUNERATION IN BUDGET INSTITUTIONS
The article introduces the concept of accounting liabilities related to wages in budgetary institutions. According to the authors, the concept of obligations related to wages in budgetary institutions include: first, classification of liabilities related to the remuneration and grounds of such obligations; secondly, the life cycle of the obligations related to salaries in the accounting system of budgetary institutions; third, the classification of types of budgetary institutionliability, coming as a result of improper fulfillment of obligations related to wages. In connection with wages in budgetary institutions there are some obligations liable to pay: to pay tax on the income of individuals, on the payment of extra-budgetary funds, by deductions from payments of wages, according to calculations from the depositors. The life cycle of obligations related to the remuneration in the accounting system of budgetary institutions includes the steps of making a commitment to accounting, increasing (decreasing) counter obligations, financial commitments. Undue payment of obligations related to wages in budgetary institutions leads to administrative, fiscal responsibility, and officials of budgetary institution are to meet administrative and criminal liability.