UDK 336.14 Государственный бюджет. Национальный бюджет
In this study, the author examines the characteristic features of identifying and solving crimes in the field of embezzlement of budget funds. Ensuring the economic security of the country in times of sanctions is of particular relevance. Performing construction and installation work in the interests of the state or municipality, the general contractor, subcontractors and contractors receive money from the budget. Currently, a large amount of money is allocated for construction projects, which, in turn, increases corruption risks. In the course of analyzing the features of identifying and solving crimes related to the theft of budget funds, the author examines law enforcement practice, and proposes an algorithm for the implementation of operational-search and other activities.
crime, budgetary funds, embezzlement, detection, disclosure, practice, economic security and anti-corruption units
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