INVESTIGATION OF CRIMINAL OFFENCES COMMITTED IN THE BUDGETARY SPHERE DURING MARTIAL LAW IN UKRAINE (BASED ON CRIMINAL PROCEEDINGS MATERIALS ON THE EMBEZZLEMENT OF BUDGETARY FUNDS IN THE HEALTHCARE SECTOR)

Анотація

The study analyzes modern scientific literature and examines current methodologies for investigating criminal offences involving the embezzlement of budgetary funds during martial law in Ukraine, using criminal cases in the healthcare sector as an example. To achieve this objective, general philosophical methods (analytical, statistical, synthetic, inductive, and deductive) and methods inherent to the legal sciences (criminal law, criminal procedure, and forensic science) were utilized. Based on the study’s results, the classification and forensic characterization of the specified criminal offences have been detailed. We have detailed the legal aspects that fundamentally define the problems associated with the embezzlement of budgetary funds during martial law in Ukraine, exemplified by the healthcare sector. It has been established that offences characteristic of this sphere requires the improvement of existing investigation methodologies and the search for new ones; a substantiated legal definition is proposed, and obligatory and facultative features are distinguished. A characterization of criminal offences related to the disposal of budgetary funds in the healthcare sector is provided through the general concept of the forensic characterization of the embezzlement of budgetary funds. A list of circumstances to be clarified and proven during the investigation of the embezzlement of budgetary funds in the healthcare sector has been determined; typical investigative situations, versions, and features of conducting tactical operations to identify persons involved in the commission of the crime have been considered, and the application of investigative (detective) actions has been specified. The conditions, types, and forms of interaction during the investigation of offences committed in the budgetary healthcare sphere are detailed, and problems of departmental and interdepartmental interaction are highlighted. It is proven that the most common and effective means of obtaining evidentiary information is the interrogation and identification of witnesses. The application of specialized knowledge during individual investigative actions and during the conduct of an expert examination is substantiated, and a complex forensic economic expert examination is proposed.