Budget financing as the basis of financial support of forensic expert activities

Abstract

The article examines the essence of forensic expert activity, its subjects. The content of the concept of financial support is outlined and a list of internal and external sources of financial support of forensic institutions in Ukraine is given. The budget reporting of state specialized institutions under the supervision of the Ministry of Justice of Ukraine and the Ministry of Internal Affairs of Ukraine (Report on the receipt and use of funds from the general fund (form No. 2e), Report on the receipt and use of funds received as a fee for services (form No. 4-1d), Report on the receipt and use of funds received from other sources of own revenues (form No. 4-2d), Report on the receipt and use of funds received as separate subventions from the local budget (form No. 4-4d)) and an analysis was carried out sources and amounts of financial support of the specified forensic institutions, including the amount of budget funding for the period 2015–2022. The main trends of fluctuations in the amount of financial support of forensic institutions under the jurisdiction of the Ministry of Justice of Ukraine and the Ministry of Internal Affairs of Ukraine are described, which arose in the period from 2015 to 2022. Various approaches to determining the essence of budget financing and its specific features are considered. The essence of «budget financing» as an economic category is determined and its main functions are highlighted. The author's definition of the concept of «budget financing» is given. Attention is focused on the consequences of the predominance of budget funding over other forms of financial support of forensic institutions. Problematic aspects related to material and technical support and payment of salaries to forensic experts are given and indicate the insufficiency of financial resources of forensic institutions to cover all their needs. In this context, the importance of carrying out further scientific research in the direction of researching the effectiveness of the use of sources of financial support of forensic institutions is outlined, including state budget funds as the main source of income.