FEATURES OF TACTICS OF CONDUCTING INVESTIGATIVE (INVESTIGATIVE) ACTIONS IN THE INVESTIGATION OF CRIMINAL OFFENSES IN THE BUDGET SPHERE
УДК: 343.9
ORCID: 0000-0001-5151-6283
DOI 10.37566/2707-6849-2022-1-2(38-39)-19
Volodymyr ZAVYDNIAK,
Professor at the Department Criminal Procedure and Criminalistics,
University of State Fiscal Service of Ukraine, Doctor of Law, docent
FEATURES OF TACTICS OF CONDUCTING INVESTIGATIVE (INVESTIGATIVE) ACTIONS IN THE INVESTIGATION OF CRIMINAL OFFENSES IN THE BUDGET SPHERE
The article is sanctified to research of tactical features of realization of inquisitional (of criminal investigation) actions at investigation of criminal offences in the field of budgetary. Considering the peculiarities of criminal offenses of this category and the general circumstances of the subject of evidence in such criminal proceedings, the typical inquisitional (of criminal investigation)actions include: search, inspection, interrogation, appointment and examination. Emphasis is placed on the fact that the peculiarity of criminal offenses in the budget sphere is that the actions of criminals to prepare, commit and conceal a criminal offense are primarily documented, so the immediate investigative (search) action is a search to identify and seize various documents containing traces of illegal use of budget funds. Such documents include: planning documents, which determine the grounds for granting, volume, distribution and purpose of budget funds; documents identifying the official position and competence of the relevant official; documents determining the organizational and legal status and sources of funding of the enterprise, institution, organization on which the criminal offense was committed; accounting and financial reporting documents; documents certifying the conclusion of certain agreements and becoming the basis for payment; Treasury, bank documents. It is noted that inspection of documents in criminal proceedings on criminal offenses in the budgetary sphere allows defining: the persons who participated in drawing up of documents and direct implementation of illegal use of budgetary funds; the content and nature of the illegal actions in the field of distribution of budget funds; a list of documents through which it is possible to verify the actual content of certain financial or credit transactions; list of documents subject to temporary seizure; examinations to be appointed and conducted; officials or business entities that need to be searched. It is indicated that the effectiveness of the interrogation in the investigation of criminal offenses in the budget sphere will depend on the professional training of the detective, on his training in the field of budget accounting and budget legislation. Furthermore, it is determined that significant assistance to the investigation can be provided by specialistsauditors (accountants, auditors) who are able to explain the issues within their professional competence and which, if necessary, should be involved in the interrogation or consult with them before the investigation.
Key words: inquisitional (of criminal investigation), tactics, investigative (search) actions, search, examination, interrogation, criminal offense, misuse of budget funds.
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