The Payroll Accounting System in Public Authority Bodies: Problems and Ways of Improvement

Abstract

The article examines the peculiarities of payroll organization and accounting in public authorities, with a focus on the activities of settlement-level military administrations under conditions of emergency and martial law. The purpose of the study is to synthesize the theoretical and practical foundations of payroll accounting and to propose directions for its improvement amid heightened operational risks and constrained resources. The research adopts a comprehensive approach to analyzing the economic, legal, and organizational aspects of the payroll system in the public sector. It has been established that the effectiveness of the payroll system in the public sector depends on the quality of legal regulation, the level of organization of analytical and synthetic accounting, as well as the degree of automation of accounting processes. The current regulatory framework governing payroll under martial law conditions is analyzed, including the Budget Code of Ukraine, legislation on civil service and local self-government service, and special regulations on the legal regime of martial law. Particular attention is paid to the impact of legislative changes on payroll calculation and payment procedures. The features of payroll fund formation, wage structure, and the role of wages under conditions of heightened responsibility of public sector employees are summarized. The specifics of analytical accounting by types of payments, categories of personnel, and sources of funding are examined, along with the use of primary documents and accounting registers. The role of digital tools in ensuring accuracy, timeliness, and transparency of accounting procedures is highlighted. The main problems of payroll accounting organization are identified, including frequent changes in the regulatory framework, insufficient automation, staff shortages, and risks of calculation errors. Recommendations for addressing these challenges are proposed, including the improvement of accounting policies, optimization of documentation support, enhancement of analytical accounting, implementation of modern information systems, and strengthening of internal control. Additionally, the need to improve the qualifications of accounting personnel as a key factor in ensuring the efficiency of accounting processes is emphasized. The study demonstrates that the implementation of the proposed measures will contribute to increasing transparency in the use of budget funds, improving the reliability of accounting information, and enhancing the effectiveness of managerial decision-making in the field of public administration. The practical significance of the results lies in their applicability to the activities of settlement-level military administrations to improve the quality of financial management under martial law conditions.