The Methodology of Financial Feasibility Study Commissioned for Misappropriation of State Funds

Abstract

In modern conditions, the rule of law in the financial and budgetary sphere of the state is one of the main principles of its existence, since the state of state budgetary funds has a major impact on the stability of the state and society. Abuses of officials of organizations – budget recipients in the process of budget execution not only cause economic damage to the state and society, but also affect the formation of negative public attitudes towards government bodies. An analysis of the practice of the audit bodies, as well as the preliminary investigation bodies shows that one of the most common violations in the budget sphere is the misuse of budget funds, for the commission of which criminal liability is provided for by law. A specific mechanism for the commission of this crime necessitates the use of special economic knowledge, in particular in the form of forensic research, in order to identify, investigate and prevent it. The article examines the problematic issues of forensic study in criminal cases related to the misappropriation of state funds. Taking into account the theoretical provisions and practical experience in this area, a methodology for expert research appointed in criminal cases instituted under the Art. 285.1 of the Criminal Code of the Russian Federation.