Korytnyk, L. P., and KlymenkoО. V. “Record-Keeping of Wages and Salaries in Ukrainian Budgetary Institutions: Renewed Methodological and Methodical Positions”. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2, Sept. 2017, pp. 52-62, https://nasoa-journal.com.ua/index.php/journal/article/view/18.