Abstract
The author has studied the system of financial control and application of sanctions regarding the misuse of budget funds. The similarities and differences in the interpretation of the definition of this concept in budgetary and criminal legislation, legislation on administrative offenses are identified. Problematic theoretical issues related to the definition of objects of control in relation to this type of budget violations have been identified, the categories of “misuse of budget funds” and “ineffective use of budget funds” have been compared, and characteristic violations qualified as misuse of budget funds in economic practice have been considered.
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