DOI: https://doi.org/10.33994/kndise.2022.67.58

V. Kutsenko, D. Shyian, O. Shyian

The article deals with the analysis of scientific views, theoretical provisions, and legislation, examines the forensic characteristics of the misuse of budget funds, for budget expenditures or provision of credits from the budget without determined budget purposes or with their excess.

The article of the crime under investigation is budgetary funds. The stage of preparation for the commission of this crime may include the following sets of actions: 1) implementation of measures aimed at facilitating the commission of a crime, as well as avoiding (delaying) its identification; 2) ensuring the receipt of appropriate funds from the budget. The methods of committing the crime in question are recognized as only two violations of budgetary legislation specified in the Budget Code of Ukraine: 1) inappropriate use of budget funds (Paragraph 24 of Part 1 of Article 116); 2) without established budgetary allocations or with their exceeding contrary to the Budget Code of Ukraine or the law on the State Budget of Ukraine for the corresponding year: a) implementation of budget expenditures; b) granting loans from the budget (Paragraph 29 of Part 1 of Article 116). Typical consequences of the commission of the analyzed crime are causing them harm to the financing and implementation of programs and activities implemented at the expense of the corresponding budgetary funds. The subject of the crime under investigation is a special person – a sane person who has reached the age of 16 and who is an official authorized to use budget funds, implement budget expenditures or provide a loan from
the budget. The motive and purpose of the crime under consideration can be different: self-interest, unwillingness to spend time and effort on the proper registration of the lawful use of budgetary funds, the desire to improve the work of a budgetary institution or a business entity – the recipient of budgetary funds, personal interest, the commission in the interests of third parties.

Key words: forensic characteristics, crime, way of committing, misuse, budget funds, expenditure, provision of credits, budget.