Abstract
The article examines the peculiarities of the legal and regulatory framework governing employee remuneration in budgetary institutions as one of the most complex and resource-intensive objects of accounting in the public sector. The relevance of the study is substantiated by the significant increase in the share of state budget expenditures allocated to remuneration and the growing need to ensure the reliability of accounting information amid continuous changes in labour, budgetary, and tax legislation. Scientific approaches to public sector accounting are analysed, revealing an insufficient level of scholarly attention to the identification of accounting risks associated with payroll transactions in budgetary institutions. The study investigates the legal and regulatory principles governing the formation of basic and additional remuneration for various categories of employees in the budgetary sector, including the establishment of salary rates, allowances, bonuses, incentive and compensatory payments, as well as their taxation and documentary support. It is established that the complexity and ongoing transformation of the regulatory framework generate a substantial number of accounting risks related to the accuracy of payroll calculations, the determination of the calculation base for specific payments, the application of tax legislation, and the timely recognition of business transactions in accounting records. The findings systematise and classify the key accounting risks of payroll transactions in budgetary institutions according to employee categories, the specific features of legal and regulatory provisions, and their impact on the reliability of financial information. It is demonstrated that the sources of accounting risks include the multi-level system of payroll regulation, the dynamic nature of legislative changes, differentiated remuneration arrangements for particular employee groups, and the specific taxation rules applicable to certain types of payments. The proposed approaches may be applied in the organisation of accounting, internal control, and accounting risk management within budgetary institutions.