Features of Document Examination During the Investigation of Misappropriation of Budget Funds
Year: 2025
Type: article
Abstract: The purpose of the article is to highlight the peculiarities of document examination during the investigation of misappropriation of budget funds.Results.This scholarly article outlines the specific aspects of document examination in the context of investigating the misappropriation of budgetary funds.It is substantiated that investigative (search) actions aimed at identifying, seizing, and recording forensically relevant information about the circumstances of the criminal offense are of critical importance, as such documents subsequently become the subject of forensic examination.The examination of primary documents is fundamental in investigations involving budgetary offenses.It enables investigators to trace the flow of funds, identify discrepancies, and gather evidence of fraudulent activities.The paper analyzes the views of scholars and current legislation, defining the role and significance of this particular investigative (search) action in the pre-trial investigation of criminal offenses related to violations of budgetary legislation.A list of documents that may indicate the commission of a criminal offense is provided, along with their classification based on various criteria.Particular emphasis is placed on primary documents, the examination of which allows for the establishment of the actual movement of funds, compliance of expenditures with their intended purpose, the presence or absence of procurement procedure violations, actual completion of works or provision of services, and discrepancies between documentary records and the actual use of funds.These are key to proving the objective elements of the offense.The involvement of specialists in the document examination process and their functional role are also emphasized.Conclusions.The article concludes that the examination of primary documents is foundational in the investigation of criminal offenses related to the use of budgetary funds.It enables investigators to trace the financial flow, detect inconsistencies, and gather evidence of fraudulent activities.Without a thorough review of the relevant documents, it would be nearly impossible to establish a clear picture of how public funds are allocated and spent.Additionally, it is important to consider that during document examination, the investigator may identify individuals involved in the commission of the criminal offense.By analyzing primary documentation, the investigator may identify those who signed the documents, authorized payments, or received funds.All of this directly facilitates the identification of individuals involved in the illicit scheme and helps determine their roles in the committed criminal offense.
Source: Entrepreneurship Economy and Law
Author: Serhii Kryvun
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413072923