Верхнее меню

OFFICIALS CRIMINALLY LIABLE FOR IMPROPER USE OF BUDGETARY FUNDS



A.E. Skachkova
annaskachkova@yandex.ru
Head of the Department of Saint-Petersburg Prosecutor's Office – the Director of Saint-Petersburg Interregional Center for public prosecutors' and civil servants' professional training, Senior Counselor of Justice, PhD in Law, Associate Professor
St. Petersburg

Keywords:

  • budget
  • criminal liability
  • improper use of budgetary funds
  • the subject of criminal liability
  • budgetary legislation of the Russian Federation
  • art. 285.1 of the Russian Criminal Code; budget holder
  • The law enforcement practice analysis demonstrates that investigation officers, prosecutors have been still facing problems of characterization of acts stipulated by art. 285.1 of the Russian Criminal Code. The problems arise from the necessity to have special knowledge in inter-federal budgetary legislation and legal instruments with the level of knowledge to be up to the budgetary system of the Russian Federation and from variant reading of applied science interpretations.
    Taking into account the blanket character of art. 285.1 of the Criminal Code of the Russian Federation in relation of regulatory norms of budgetary law and protective norm of criminal law the author has given proof of the fact that both the head (chief financial officer) and the chief accountant of the budget holder might be subjects of criminal liability.

    188300 Russia, Leningrad region, Gatchina, st. Roshchinskaya, 5