Abstract
The relevance of issues associated with spending budget funds in forensic expert practice has been substantiated. According to the authors, certain peculiarities of conducting researches on budget transactions lead de facto to the formation of a particular subtype of forensic economic analysis. It is mentioned that consideration of issues related to misuse of budget funds by forensic experts is only allowed in the presence of tax inspection report of the Units of Ukraine State Audit Service. It is proved that budget funds which their holder transfers to accounts of work executors, lose the status of budget. The emphasis is on the need to update the algorithm for conducting forensic economic analyses in the use of budget funds.
Highlights
The relevance of issues associated with spending budget funds in forensic expert practice has been substantiated
The basic expert methodology on research on forensic economic analyses of the issue of budget funds1 misuse is in force, it was created in 2003, its content does not correspond to current budget legislation
Results of the working meeting with participation of Directorate for Justice and criminal justice, the Department of Expert Support of Justice and the National Anti-Corruption Bureau of Ukraine, which was held on 24.12.2020 in the Ministry of Justice of Ukraine demonstrate the relevance of a significant improvement in the scientific and methodological framework of carrying out forensic examinations on the use of budget funds based on inspections performed by state financial control bodies
Summary
The relevance of issues associated with spending budget funds in forensic expert practice has been substantiated. In the process of investigating criminal proceedings on budget offenses, investigative bodies (in accordance with Article 242 § 2 of the Criminal Procedural Code of Ukraine3) appoint forensic economic analyses to confirm conclusions drawn while state regulatory authorities inspection.
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