Бюро фінансових розслідувань як суб’єкт протидії нецільовому використанню бюджетних коштів

Abstract

Розглянуто зміст нецільового використання бюджетних коштів та роль у протидії цьому правопорушенню Бюро фінансових розслідувань. Зазначено, що більшість повноважень Бюро фінансових розслідувань (відповідно до законопроекту від 18.09.2019 № 1208-2) спрямовані на виявлення, розслідування та розкриття кримінальних правопорушень. Доцільним є закріплення механізмів запобігання та припинення правопорушень, а також вжиття заходів щодо відшкодування шкоди, заподіяної протиправною діяльністю державному чи місцевому бюджету. Formulation of the problem. Despite the declaration and attempts to strengthen the battle against offenses in the public sector, misuse of budget funds remains a fairly common tort. The statistics indicate both the relevance of the scientifc study of activities to counteract the misuse of budget funds, and the importance of the effective functioning of the system of law enforcement agencies, the reform of which has been carried out in recent years. Among the objectives of such a reform is the creation of a subject that would be endowed with the functions of counteracting most of the economic tort issues, including counteracting violations of budget legislation. According to the draft Law of Ukraine No. 1208-2 of September 18, 2019 (adopted on frst reading), the Bureau of Financial Investigations is proposed to be recognized as such a body. The purpose of this article is to study the potential of the Bureau of Financial Investigations as a subject to counter the misuse of budget funds. The main results of the study. The article discusses the content of misuse of budget funds. The author analyzes the powers of the Bureau of Financial Investigations as a subject to counter the misuse of budget funds. Attention is drawn to the tasks and mechanisms of interaction between the Bureau of Financial Investigations and other public administration bodies. It is also noted that after the adoption of the Law of Ukraine «On the Bureau of Financial Investigations» (as of November 15, 2019 the bill was prepared for second reading), the Bureau of Financial Investigations will acquire the status of a subject to counteract the misuse of budget funds, which is confrmed by an analysis of its tasks, powers and interaction mechanisms with other public administration authorities. Conclusions. Most of the powers of the Financial Investigation Bureau are to identify, investigate and solve criminal offenses. It is advisable to consolidate the mechanisms for preventing and suppressing offenses attributed to the jurisdiction of this entity (including misuse of budget funds), as well as taking measures to compensate for harm caused by illegal activities of the state or local budget.