ON SOME FEATURES OF THE PRODUCTION OF DOCUMENT RESEARCH AND EXAMINATIONS IN CASES OF CRIMES COMMITTED IN THE PROCESS OF PROCUREMENT ACTIVITIES

The article reveals the features of concluding government contracts in the process of spending budget funds and shortcomings in procurement for state and municipal needs, used in illegal activities in the field of procurement of goods, works, services and used in criminal schemes of theft of goods and funds, both on the part of the customer, and on the part of the executor of the contract. When identifying, disclosing and proving facts of theft by law enforcement agencies, a deep and comprehensive check of design, accounting, construction, technical and contract documentation is required on the basis of special knowledge, which, of course, is the main method of economic and forensic counteraction to criminal acts and can be applicable both in the procedural (forensic examinations) and in the non-procedural form of research conducted on the specified documentation (research of documents, document audits and checks, audit). The most significant evidence in the investigation is the materials of expert research, in contrast to the application of other forms of special economic knowledge, since the expert, as is known, has a wide range of professional knowledge, and during the examination relies not only on the existing regulatory legal framework, but also on modern scientific achievements and methods, and is able to formulate conclusions based on the materials of criminal cases and reflect them in the conclusion. In addition, the authors consider typical schemes for committing crimes in the category of cases under consideration, present a list of documents containing economic information that are subject to study within the framework of document and expert research, and provide the types of most frequently assigned and carried out expert research.

economic information, examination, knowledgeable persons, expert economist, budget funds, government contract, procurement, document research, audit, financial control

Gorbacheva A. V., Samigullin R. M., Kalinina E. A., Vakhlakov A. V., Solovev O. D. On some features of the production of document research and examinations in cases of crimes committed in the process of procurement activities. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2024;3(68):214—219. DOI: 10.25683/VOLBI.2024.68.1023.