The subject of the study is theoretical and practical problems that arise in the activities of personnel departments during supervisory inspections carried out by employees of the prosecutor's office when evaluating information provided on income, expenses and property obligations. The norms of federal legislation establish this obligation and define the categories of persons to whom it applies. When conducting inspections of the provided income certificates, as well as in cases provided for by law and expenses, specialists of personnel departments, as well as prosecutors, in accordance with their existing powers, study the data in order to identify violations of anti-corruption legislation. The result may be the establishment of violations related to the failure to provide false or incomplete information, which leads to the need to establish the form of guilt and intent and resolve the issue of bringing the perpetrators to justice. The main method is the universal (dialectical) method of cognition of social phenomena and processes, which allows them to be considered in constant development and interrelation. General scientific methods such as system and structural-functional analysis are used. The specifics of the research subject determined the choice and use of special legal methods of cognition, such as formal legal and comparative legal methods. As a result of the conducted research, the author concludes that it is necessary to develop and apply clear methods and criteria for evaluating the actions of a state (municipal) employee to provide information on income and expenses. It is also concluded that it is necessary to apply the basic principles of the Civil Code of the Russian Federation on good faith, reasonableness and legality to understanding the actions of a state (municipal) employee in situations of acquisition or alienation of property by him, his spouse or other related persons, as well as when assessing the situation as an intentionally committed act that directly contradicts the requirements of anti-corruption legislation. The author has developed some recommendations that can be applied in practice, including during the implementation of procedures for controlling the expenses of a state (municipal) employee.
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