This paper investigates embezzlement in the public (budgetary) sector, a widespread phenomenon that causes significant harm to the national budget system, society, and individual citizens. To justify the relevance and scale of the issue, the Author cites statistical data from authoritative sources such as the Accounts Chamber of the Russian Federation and the Ministry of Internal Affairs. The analysis incorporates key provisions of the National Security Strategy of the Russian Federation relevant to the topic, including the Strategy’s prioritization of combating the misappropriation and misuse of state budget funds. The study presents the Author’s perspective on urgent issues in countering budget-related embezzlement and underscores the need for advanced forensic methodology to ensure effective detection, investigation, and prevention of such crimes. The concept of “budgetary funds” is examined in both current legislation and scholarly discourse. The paper outlines key features of crimes involving public-sector embezzlement, including: a specific object and subject of criminal encroachment; the specialized nature of the affected domain (e.g., public procurement); offenders, such as public officials, employees, and executives; self-serving motives and organized criminal methods; additional features characteristic of complex economic crimes. The Author offers a refined definition of this criminal phenomenon, emphasizing its potential as a methodological foundation for developing forensic profiles and investigation techniques. Based on a review of investigative and judicial practices and a broad spectrum of academic literature in forensic science, criminal law, and criminology, the paper concludes that embezzlement in the budgetary sphere is often intertwined with other offenses, such as: economic and official misconduct, corruption crimes, forgery and use of fraudulent documents and, in rare cases, even serious offenses such as murder.
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