EXPERT INVESTIGATION OF ILLEGAL ACTIONS WITH RECEIVABLES OF A BUDGET INSTITUTION

Abstract

Purpose. The article is devoted to the problem of studying the accounting practice of reflecting the receivables of budget institutions, as an object of investigation with the participation of forensic economic experts. The relevance of the study is determined by the need for information support for pre-trial investigation requests, especially those where the budget funds aimed at payments for goods, works and services, which are classified as accounts receivable and all relevant transactions, are the object of the crime. Methodology of research. The research methodology included theoretical and traditional legal methods using empirical research data. When writing the article, an analysis of the accounting treatment of receivables of budgetary institutions was carried out and an assessment of its regulatory and legal support for the work of a forensic expert was performed. Findings. The article analyses the stages of reflection the process of accounting, documentation of receivables of budgetary institutions in the understanding of how the existing forensic tools of forensic economic examination interact with the object to solve the issues raised by investigative bodies. An analysis of the accounting process was carried out separately by types of receivables - current, past due, expired, bad. The peculiarities of the display on the accounts of debts due to settlements with accountable persons, which are potential objects of forensic economic examination, are taken into account. The information on the accounting support for the examination of amounts of receivables that arose in previous budget periods, taking into account the sources of funding from the general or special funds of the budget of institutions, banks (except for own revenues) and its return, was detailed. The correct algorithm for displaying funds received in the current budget period as a return of receivables that arose in previous budget periods in the accounting was specified, and it is also proposed to consider actual actions in the institution regarding the adjustment of the result of the estimate in the course of the examination. The impact of calculations that arise in the process of performing estimates between the main managers of funds and managers of a lower level on the order of accounting display and generalization of information about such calculations in the reporting is analysed. The need to carry out separate procedures for advance payment (advancement) of goods (works, services) is substantiated, taking into account the limitations of advance payment by budget legislation. Originality. The scientific novelty of the study consists in the improvement of the regulatory and legal support for conducting a forensic and economic examination of the receivables of budget institutions. Practical value. Recommendations are given for the step-by-step reflection in the work of a forensic economic expert of the object of receivables by its types, taking into account the specifics of the accounting process of budget institutions. Recommendations for improving the methodical aspect of forensic economic examination work are offered. Key words: forensic economic examination, methodology, accounting, accounts receivable, budgetary institution, analytical accounting of receivables