Review

The article is devoted to certain issues of investigation of criminal offenses related to the use of budgetary funds. The purpose of the article is to study certain aspects of the methodology for investigating criminal offenses related to the use of budgetary funds in today’s conditions. The article highlights the structural elements of criminalistic characterization and investigative situations of criminal offenses related to the use of budgetary funds. The author analyzes the scientific opinions of forensic scientists on the subject matter, setting and methods of committing offenses, trace evidence, and the identity of the offender, and focuses on their importance in the theory of forensic science and practice for use in the detection and investigation of these offenses. The author emphasizes the emergence of new ways of committing the offenses under study and their conditionality by emergency situations. The most typical investigative situations in criminal offenses involving public funds are indicated. It is proved that criminal offenses related to the use of budgetary funds are often committed by organized criminal groups and have a transnational nature and a tendency to spread. It is substantiated that when investigating budgetary offenses, the most favorable investigative situation is considered to be one when criminal proceedings are initiated on the basis of information about a criminal offense based on the materials of operational units, since criminal offenses related to the use of budgetary funds are characterized by a large amount of information on the elements of criminalistic characteristics. It is noted that the criminalistic characterization of a crime should be understood as a system of information on the forensically significant features of crimes of this type, which reflects the natural relationships between them and serves to build and verify investigative versions to solve the main tasks of the investigation. The author outlines the necessary set of investigative (detective) actions, covert investigative (detective) actions, and urgent measures to ensure criminal proceedings, which are of particular importance in the course of investigation of criminal offenses related to the use of budgetary funds.