Detection and Prevention of Budget Fund Embezzlement during Martial Law in Ukraine (based on materials of criminal proceedings in the field of health care)

Abstract

The study analyzes the existing methodology for investigating criminal offenses of embezzlement of budget funds in the field of health care during the period of martial law in Ukraine (2014-2025) by using general philosophical methods of analysis, synthesis, induction, deduction and special methods inherent in legal sciences, such as analytical, statistical, criminal law, criminal procedural and forensic. The results of the study allow for further development of the format of the forensic characteristics of the specified criminal offenses. Legal aspects were identified that will serve as the basis for determining the issues of embezzlement of budget funds in the healthcare sector during the period of martial law in Ukraine. Offenses that are characteristic of this area and require the development of new and improvement of existing investigation methods were identified, a legal definition was proposed, mandatory and additional signs were proposed, a characteristic of criminal offenses related to the disposal of budget funds in the healthcare sector is determined based on the content of the concept of forensic characteristics of embezzlement of budget funds. A list of circumstances that are subject to clarification and proof during the investigation of embezzlement of budget funds in the healthcare sector was determined, typical investigative situations, versions and features of conducting tactical operations to identify persons involved in committing a crime were considered. The conditions, types and forms of interaction in the investigation of offenses committed in the budgetary sphere of health care are detailed, the problems of departmental and interdepartmental interaction are highlighted. It is determined that the most common and effective means of obtaining evidentiary information is interrogation and identification of witnesses, the use of investigative (search) actions is specified. The use of special knowledge in the course of individual investigative actions and within the framework of the examination is justified, a comprehensive forensic economic examination is proposed.