IMPROVING THE ACCOUNTING OF THE EXPENDITURE OF EXTRA-BUDGETARY FUNDS IN INSTITUTIONS OF THE PUBLIC EDUCATION SYSTEM.

This article describes the correct organization of areas for spending extra-budgetary funds in institutions of the people's education system, as well as their accounting. Accounting information was used to study the problems associated with the expenditure of funds in institutions of the people's education system and to form analytical information on expenditures on extra-budgetary funds. This, in turn, necessitates the research of methodological foundations related to the accounting and expenditure of extra-budgetary funds in institutions of the people's education system, as well as the development of proposals for their solution, identifying existing problematic situations