ЦІЛЬОВЕ ВИТРАЧАННЯ БЮДЖЕТНИХ КОШТІВ ЯК ОДНЕ З ОСНОВНИХ ЗАВДАНЬ СУДОВО-ЕКОНОМІЧНОЇ ЕКСПЕРТИЗИ ДОКУМЕНТІВ ПРО ЕКОНОМІЧНУ ДІЯЛЬНІСТЬ ПІДПРИЄМСТВ Й ОРГАНІЗАЦІЙ

Abstract

The article is devoted to the targeted expenditure of budgetary funds as one of the main tasks of forensic economic examination of documents on economic activities of enterprises and organizations. It is noted that the classic examples of misuse of budgetary funds are expenditures under the codes of economic classification of expenditures. The author provides four examples of new types of budgetary offenses committed by budgetary entities. The author also provides the measures of influence which may be applied to participants of the budget process for violations in terms of misuse of budget funds. The author provides a regulatory and legal interpretation of the term "misuse of budgetary funds" and substantiates the need to involve expert economists in criminal proceedings. The author analyzes the views of scholars and practitioners on the interpretation of the term "forensic economic examination of the misuse of budgetary funds". The author characterizes the objects of forensic economic examination of the misuse of budgetary funds, which means the information provided in the documents used in the process of budget execution, primary documents, accounting registers, financial and budgetary reporting of budget managers and recipients. The article provides a list of documents which may be subject to examination in the course of forensic economic examination with a view to identifying misuse of budgetary funds by officials. The article highlights the peculiarities of appointing a forensic economic examination on the issues of misuse of budgetary funds. The author summarizes the basic postulates on which the conduct of forensic economic examinations of misuse of budgetary funds is based. The essence of the methodology of forensic economic examination of the misuse of budgetary funds is indicated. The author makes a conclusion about the importance of the results obtained in conducting forensic economic examinations of the misuse of budgetary funds by their recipient, which is one of the sources of evidence in a trial.