Pysarchuk I. Organizational and legal foundations of activity of operational units in counteracting the misuse of budget funds by officials

The thesis is devoted to the solution of the complex scientific and applied task on optimizing the activity of the operational divisions of the Department of Economic Protection of the National Police of Ukraine in countering the misuse of budget funds by officials. Theoretical aspects of the problem of counteraction by operational divisions of misuse of budgetary funds are explored, economic and legal characteristics of the budgetary sphere are described, and operational-search characteristic of misuse of budget funds by officials persons is developed. The state of legislative and departmental regulatory and legal support for such activities has been improved by the legal ordering of the relations that arise during the fight against these types of crimes. The scientific theory on the activities of operational units for identifying, preventing and suppressing misuse of budget funds by officials has been improved. In the work the provisions on the main activities of the operational subdivisions of the Department of Economic Protection of the National Police of Ukraine for documenting the misuse of budget funds by officials during the allocation to wages, the implementation of targeted programs for the development of the state infrastructure (housing and communal services, repair and construction of highways, etc.) and support or development of individual economic sectors (fuel and energy complex, agro-industrial complex, liquidation of consequences of natural disasters, etc.). Proposals on the modernization of the methodology for documenting the misuse of budget funds by officials have been developed.