Improvement of Audit of Payment in Non-State Non-Profit Organizations (NSNPO)

  • Khojiyev Mekhriddin Sulaymonovich PhD the Associate Professor of the “Audit” Department in Tashkent Institute of Finance
Keywords: non-governmental non-profit organizations, audit, audit planning, plan of accounts, civil contract, average duration, part-time work, grants, humanitarian assistance, financial support

Abstract

Today, non-state non-profit organizations are an integral part of society as an active participant in socio-political processes and gradually occupy a significant place in the public life of the country in the way of building a civil society.

Nowadays, the activities of non-state non-profit organizations s in Uzbekistan are primarily aimed at alleviating the social costs of implementing the reform program by creating conditions for protecting the poor, elderly and disabled members of society, expanding employment and professional reorientation of the population, promoting reforms in rural areas and small towns, stimulating development of small and medium-sized businesses. Therefore, this article discusses the solution to the problems of remuneration audit in non-state non-profit organizations (NSNPO) in Uzbekistan. And also, the procedure for auditing the accounting of labor remuneration in non-governmental non-profit organizations is recommended.

References

1. Mirziyoyev Sh.M., “Critical analysis, strict discipline and personal responsibility should become a daily norm in the activities of every leader”, Tashkent - "Uzbekistan" - 2017 p88.
2. Labor Code of the Republic of Uzbekistan. Tashkent - "Uzbekistan". 2014
3. Law of the Republic of Uzbekistan "On amendments and additions to some legislative acts of the Republic of Uzbekistan in connection with the adoption of the main directions of tax and budgetary policy for 2019". LRUz No. 508 12/24/2018
4. The Law of the Republic of Uzbekistan "On non-state non-profit organizations", No. 763-I April 14, 1999
5. The Law of the Republic of Uzbekistan "On accounting". Tashkent No. LRUz-404, 13 April 2016
6. Resolution of the President of the Republic of Uzbekistan "On the forecast of the main macroeconomic indicators and parameters of the state budget of the Republic of Uzbekistan for 2019 and budget targets for 2020-2021." PD-4086, dated 26.12.2018
7. Mehriddin Hojiev. Accounting in non-state non-profit organizations (NSNPO): integrity and impactanalysis//International Journal of Economics, Commerce and Management. ISSN 2348 0386. Vol VI issue 2 (Impact Factor:4.313). 2018/page79-85 http://ijecm.co.uk/wp-content/uploads/2018/02/626.pdf.
8. Khojiyev M.S. Further improvement issues of accounting and reporting in non-state non-profit organizations in Uzbekistan. //European Journal of Business and Management – USA, ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online) Vol.9, January, 2017, P. 212-216. (№12; Index Copernicus impact factor №7,17).
9. Khojiev M.S. "Improving accounting in non-state non-profit organizations." The abstract of the dissertation of the doctorate of philosophy (phd) on economic sciences. Tashkent - "Iqtisod-Moliya", 2019 p57.
Published
2022-02-08
How to Cite
Sulaymonovich, K. M. (2022). Improvement of Audit of Payment in Non-State Non-Profit Organizations (NSNPO). International Journal on Economics, Finance and Sustainable Development, 4(2), 18-25. Retrieved from https://journals.researchparks.org/index.php/IJEFSD/article/view/2710
Section
Articles