Countering crimes related to embezzlement of budget funds allocated for the implementation of national projects

The relevance of this study is due to the increase in the number of registered crimes related to the theft of budget funds allocated for the implementation of national projects. The materials of the study were doctrinal sources in the field of combating crimes committed as part of the implementation of national projects in Russia, as well as the positive preventive experience of the economic security and anti-corruption departments of the Russian Ministry of Internal Affairs. General scientific and particular scientific methods of cognition were used; the structural-logical method, the method of analogy and generalization were used. Analyzed the most common violations associated with the theft of funds allocated from the budget for the implementation of national projects. The positive experience of law enforcement practice in identifying and documenting the facts of embezzlement of budgetary funds allocated for the implementation of national projects is considered. The results of the author's research, expressed in the development of a sequence of actions to improve the efficiency of disclosure and investigation of crimes of the category under study, are proposed. The author points out the importance of operational-search activities, namely the activities of the economic security and anti-corruption units of the Ministry of Internal Affairs of Russia in the process of countering crimes related to the theft of budget funds allocated for the implementation of national projects. In conclusion, methodological recommendations are proposed for the territorial heads of the economic security and anti-corruption departments of the Ministry of Internal Affairs of Russia.

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