The subject of inappropriate spending of budget funds: some problematic aspects

Abstract

The subject of this study is some issues related to the subject of inappropriate spending of budgetary funds. The regulatory and law enforcement framework, which discloses the content of the official of the recipient of budget funds as a subject of inappropriate spending of budget funds, is systematically evaluated. There are different views of executive authorities and judicial bodies regarding the inclusion of persons with the status of an official, but carrying out activities in organizations that are not participants in the budget process in the form of recipients of budget funds, among the subjects of inappropriate spending of budget funds. The analysis of the inverse correlation of the categories "official of the recipient of budgetary funds" and "official" is carried out on the example of the All-Russian public-state movement of children and youth. When writing the article, the following methods were used: dialectics, formal logic, system analysis, statistical, lexical, modeling, formal-legal, comparative-legal. According to the results of the conducted research, it is established that it is impossible to bring to criminal responsibility for the misuse of budgetary funds officials of individual organizations involved in the expenditure of budgetary funds, but not included in the budget legislation of the Russian Federation among the recipients of budgetary funds. For the first time, the possibility of bringing to criminal responsibility for the misuse of budgetary funds of persons engaged in activities in the All-Russian socio-state movement of children and youth is analyzed. As a result, it was determined that not every participant in public relations, endowed with the powers of a recipient of budgetary funds, meets the characteristics of an official, which excludes the possibility of applying Article 2851 of the Criminal Code of the Russian Federation "Inappropriate expenditure of budgetary funds" in relation to him. The options for getting out of this situation are presented.