Cash accounting as a tool of financial discipline and transparency in the public sector
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cash, cash accounting, public sector, budget institutions, financial control, transparency, treasury system, accounting automation, internal audit.Аннотация
In this article, we will consider the features of cash accounting in public sector organizations as the most
important tool for ensuring financial transparency. Regulatory and legal requirements for cash circulation are analyzed,
special attention is paid to the importance of control over cash circulation to prevent financial offenses and misuse of
budget funds.
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