Особенности правового регулирования неэффективного и неправомерного использования бюджетных средств в социальной сфере

Abstract

Purpose. Currently, the issue of effective use of budgetary funds, including in the social sphere, is relevant. In this regard, it is necessary to analyze the offenses that are less studied in the scientific literature: inefficient and illegal use of budgetary funds. The study used a set of general scientific and private scientific methods: analysis and synthesis, comparative legal and formal legal. Conclusions are drawn that: 1) there are fixed elements of offenses for violating the procedure for spending in the social sphere in the acts of various branches of law; 2) the elements of offenses in the budgetary sphere are fixed both by budget legislation and by the Classifier of Violations (Risks) of the Federal Treasury; 3) the analysis of judicial practice revealed that common violations of budget legislation in the implementation of social spending are: illegal and inefficient use of budget funds, as two different compositions. Scientific and practical relevance of the conducted research lies in the fact that it allows you to identify current problems that arise in the implementation of social spending, to attract the attention of practitioners in order to prevent and identify the analyzed violations.