An Official as a Subject of Misuse of Budget Money, Budget Expenditures or the Provision of Loans from the Budget Without Established Budget Assignments or in Excess

Abstract

The purpose of the publication is the criminal legal analysis and characterize of an official as a subject of misuse of budget funds, budget expenditures or the provision of loans from the budget without established budget assignments or in excess thereof. Methodology. The article used a complex of scientific methods, namely: terminological, system-structural, formal-logical, comparative legal. Scientific novelty. A list of persons who may be subjects of misuse of budget funds, budget expenditures or the provision of loans from the budget without established budget allocations or in excess thereof is considered; separately defined are the officials of business entities – public sector legal entities receiving subsidies, subsidies or subventions as budget funds; officials of legal entities of the public sector who, in accordance with applicable law, have been delegated the right to dispose of budgetary funds. The list of persons who may be accomplices to the misuse of budget funds is presented - both among employees of a budgetary institution, as well as regulatory and financial bodies – the State Audit Service, the State Treasury Service, and the State Treasury of Ukraine. The peculiarity of committing misuse of budget funds, budget expenditures or providing loans from the budget without established budget allocations or in excess thereof, consisting in the related commission of offenses against property and official crimes, is revealed. Conclusions. Officials are classified who commit misuse of budget funds, make budget expenditures or provide loans from the budget without established budget assignments or in excess of them: the main managers of budget funds; lower level managers recipients of budget funds; other officials (not heads) of government bodies, budgetary institutions, as well as institutions, enterprises, organizations receiving targeted budgetary funds.

Keywords

• budget
• misuse of budget funds
• subject of crime
• executive
• budgetary institutions.