Review

Abstract. The scientific article is devoted to the study of special knowledge, both its characteristics in general and the specifics of its use during the investigation of offenses related to public funding of the health care industry in the context of the Pandemic. Forms of the use of special knowledge, their classification at different times of the development of forensic science, in particular, the appointment of forensic examinations, are identified; reference and consulting activities; audits and other inspection reports; account verification; the involvement of a specialist in conducting procedural actions; interrogation of an expert; the presence of the investigator during the examination. Emphasis is placed on the importance of interdepartmental checks, interaction of law enforcement agencies with state financial control bodies. Based on the scientific points of view of scientists, an attempt was made to provide proposals for avoiding individual conflicts in the legislation regarding the assignment of audit and inventory to investigators. Attention is drawn to the use of monitoring, financial audit, procurement review and procurement monitoring. Also, certain aspects of the consultative form of using special knowledge and the participation of a specialist during some procedural actions under the specified category of criminal proceedings are disclosed. Forensic examinations are singled out, which are mainly appointed during the investigation of criminal offenses related to state funding of the health care industry in the context of a pandemic, including: economic, handwriting, technical examination of documents, computer and technical, telecommunications, commodity studies, video and sound recording, forensic, etc. All mentioned achievements are confirmed by statistical data and practical examples. Key words: the special knowledge, budgetary offences, health protection, pandemic, coronavirus. REFERENCES LIST OF LEGAL DOCUMENTS LEGISLATION

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BIBLIOGRAPHY AUTHORED BOOKS

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2. Bidniak V A, Bidniak H S, Chaplynskyi K O, Teoretychni, pravovi ta prakseolohichni zasady vykorystannia spetsialnykh znan pid chas rozsliduvannia zlochyniv, poviazanykh iz derzhavnym finansuvanniam v haluzi okhorony zdorovia [Theoretical, legal and praxeological principles of the use of special knowledge during the investigation of crimes related to public funding in the field of health care] (Odesa, 2019) 260 [in Ukrainian].
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4. Kostytskyi M V, Vykorystannia spetsialnykh psykholohichnykh znan u radianskomu kryminalnomu protsesi [The use of special psychological knowledge in the Soviet criminal process] (Kyiv, 1990) 58 [in Ukrainian].
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JOURNAL ARTICLES

1. Anishchenko O V, Danylchenko O L, Zbytky yak predmet sudovoi ekonomichnoi ekspertyzy u kryminalnomu provadzhenni [Damages as a subject of judicial economic examination in criminal proceedings] data zvernennia 19.08.2022 [in Ukrainian].
2. Bidniak H S, Tekhnichna ekspertyza dokumentiv pry rozsliduvanni shakhraistv [Technical examination of documents during fraud investigation] (2016) 2 (81) Naukovyi visnyk Dnipropetrovskoho derzhavnoho universytetu vnutrishnikh sprav: Zbirnyk naukovykh prats 261–265 [in Ukrainian].
3. Vakulyk O O, Kharkevych Yu I, Okremi aspekty pryznachennia sudovykh ekspertyz pid chas rozsliduvannia kryminalnykh pravoporushen, poviazanykh iz derzhavnym finansuvanniam haluzi okhorony zdorovia v umovakh pandemii [Certain aspects of the appointment of forensic examinations during the investigation of criminal offenses related to state funding of the health care industry in the context of a pandemic] (Kyiv, NAVSU, 2022) 23–26 [in Ukrainian].
4. Kurman O V, Vykorystannia spetsialnykh ekonomichnykh znan na dosudovomu rozslidu-vanni [Use of special economic knowledge in pretrial investigation] Elektronne naukove vydannia Analitychno-porivnialne pravoznavstvo data zvernennia 19.08.2022 [in Ukrainian].
5. Stepaniuk R L, Vykorystannia spetsialnykh znan pid chas rozsliduvannia zlochyniv u biudzhetnii sferi Ukrainy [Use of special knowledge during the investigation of crimes in the budgetary sphere of Ukraine] Kryminalistychnyi visnyk: nauk.-prakt. zb. (K., TOV «Elit Print», 2012, № 17) 102–108 [in Ukrainian].
6. Shapoval O, Vykorystannia spetsialnykh znan pid chas rozsliduvannia zlochyniv u biudzhetnii sferi Ukrainy’ [The use of the special knowledge is during investigation of crimes in the field of budgetary Ukraine] (2014) 8 Viche, Naukovyi zhurnal дата звернення 19.08.2020 [in Ukrainian].

DISSERTATION

1. Semenov V V, Spetsialni znannia pry rozsliduvanni zlochyniv (zmist, orhanizatsiia, vykorystannia) [Special knowledge in the investigation of crimes (content, organization, use)] (avtoref. dys. … kand. yuryd. nauk: 12.00.09 / Kyivska natsionalna akademiia vnutrishnikh sprav Ukrainy. K., 2006) 20 [in Ukrainian].