Review

The scientific article focuses attention on the variety of ways of committing crimes in the sphere of the use of budget funds, taking into account their three-link structure: preparation, direct commission and concealment. The positions of prominent criminologists regarding the concept of methods of committing crimes are analyzed and attention is focused on their importance in the theory of criminology and the practice of application during the detection and investigation of crimes. of the article is to study typical ways of committing offenses related to public funding in the field of health care. Based on the opinions of scientists and practical employees, based on the results of the analysis of criminal proceedings, an attempt was made to provide a classification of the methods of direct commission of the specified category of crimes. They were systematized according to various criteria, in particular, depending on: the subject of the commission, the nature of the illegal acts committed, the subject of the criminal offense, the type of financing of health care institutions; economic classification of budget expenditures. Modern methods of committing crimes related to the illegal use of budget funds in the field of health care are presented, confirmed by examples from the practical activities of law enforcement officers. Among them are those that are inherent only in the field of health care: forgery of medical documentation; excessive prescription of medicines; appropriation of funds from the state budget provided for the financing of medical services under the program of medical guarantees of public service, etc.