Review

The peculiarities of all the processes taking place in society during the state of war in which Ukraine is today determined the need for the maximum mobilization of all resources and increased the public danger of certain illegal acts, especially those that encroach on compliance with the targeted nature of the use of budget funds. The state of war determined a specific procedure for regulating social relations in the sphere of the use of budget funds, as well as the peculiarities of the methods of non-targeted use of budget funds. The purpose of the article is to study the characteristic ways of misuse of budget funds that appeared in modern Ukraine under the conditions of martial law. The main results of the study were reflected in the definition of the main ways of committing criminal offenses related to the misuse of budget funds in the conditions of martial law. Since the declaration of martial law in the country, a number of legislative changes have been adopted, which significantly simplified the budget process, especially in terms of the use of budget funds. These changes made budget funds more vulnerable to criminal threats by officials authorized to use them. One of the most widespread ways of illegal use of budget funds in the conditions of martial law is their use inconsistent with the budget allocations determined at the initial stage of money distribution. Another way of non-targeted use of budget funds is caused by the functioning of the grant program to support business development, which is financed at the expense of the state. The specified method has become widespread and is manifested in the act of the recipient of the grant, who uses the funds not to implement the declared goals of the project, but for other purposes not provided for in the application. Misappropriation of budget funds committed during martial law turns out to be a particularly dangerous act, because it prevents the effective and full use of funds intended for solving problems related to war, both at the front and in the rear. Understanding the modern features of certain ways of misusing budget funds and using this knowledge in the investigation of relevant criminal offenses will allow strengthening the protection of the state budget system and making the use of budget funds more effective.