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![]() OCHERETNIY, Mykola, BOSAK, Inna. Peculiarities of conducting forensic and economic expertise in the investigation of non-target use of budget funds allocated for the defense procurement. In: Legea şi Viaţa, 2021, nr. 1(SVol.II), pp. 157-162. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 1(SVol.II) / 2021 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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CZU: 657.6.02.16 | ||||||
Pag. 157-162 | ||||||
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Rezumat | ||||||
Today in Ukraine, ensuring the security of the state is the main task of public authorities and, accordingly, is accompanied by the allocation of funds from the budget for the implementation of certain programs and activities provided for in the relevant budget. That is why the urgency of studying the issue of misuse of budget funds allocated for defense procurement, ie the use of budget funds only for the purposes specified in the budget allocations and budget allocations to ensure the security of the state. To document the misuse of budget funds allocated for defense procurement by their recipient, as established by the audit act, it is advisable to conduct a forensic economic examination. The article defines: the classification of forensic economic examinations, objects for which it is possible to conduct an examination of this type, methods and features of forensic economic examinations, the grounds for their conduct. There is also a list of typical questions that can be asked to the expert economist during the investigation of criminal offenses related to the misuse of budget funds allocated for defense procurement. |
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Cuvinte-cheie forensic economic expertise, misuse, budget funds, expert economist, defense procurement, судебно-экономическая экспертиза, нецелевое использование, бюджетные средства, экспертэкономист, оборонные закупки |
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