The dissertation has created a scientifically substantiated system of prevention by the prosecutor's offices of crimes related to illegal use of budgetary funds, and on this basis developed proposals for the improvement of the current legislation and the practice of its application.
In particular the author has found out that according to the functional purpose and the scope of duties, the system of subjects of prevention crimes related to illegal use of budget funds has the following form:
1) government bodies defining the state policy in the field of prevention crimes related to illegal use of budgetary funds, and make and improve the relevant regulatory framework (the Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine);
2) government bodies that coordinate activities in the field of prevention crimes related to illegal use of budgetary funds (the National Security and Defense Council of Ukraine, the Prosecutor's Office);
3) government bodies that carry out law enforcement activities in the field of prevention of these crimes (court, prosecutor's office, National Police, the Security Service of Ukraine, tax militia);
4) government bodies that do not have a functional focus on the prevention of crimes related to illegal use of budgetary funds, but their activities affect the preventive processes (State Fiscal Service, State Audit Office, State Treasury Service).
The author has proved that despite the significant narrowing of their functions the prosecutor's offices occupy an important place in the system of subjects of general social prevention of crimes related to illegal use of budgetary funds, since they carry out their activities on two levels – coordinative and law enforcement one.
It has been established that the right to coordinate the activity of law enforcement agencies of the appropriate level in the field of combating crime should be left unchanged, since such a function does not contradict other constitutional functions of the prosecutor's office and can be an effective tool in preventing crimes committed in budgetary area.
The doctrinal provision that the crimes related to illegal use of budgetary funds, caused by a whole complex of criminal-based determinants: economic, political, legal, ideological, organizational and managerial factors and shortcomings in law-enforcement bodies’ activities, has got further development.
The author has developed the provision concerning characteristics of persons committing crimes related to illegal use of budgetary funds: their features are manifested in the gender composition (mainly men), educational level (at least one higher education), social status, and also in the period of criminal activity.
The author has found out that when considering measures of special prevention of crimes related to illegal use of budget funds:
- prosecutors should collect information on procurement procedures at the stage of selection by the customer of services or goods of winners on the basis of the results of the auctions, as the guarantee of effective protection of state interests should be timely detection of violation of the provisions of the Law of Ukraine "On Public Procurement" and other regulations;
- it is expedient to periodically carry out preventive operations "Budget" aimed at detecting crimes in the field of public procurement and preventing misuse of budget funds;
- to detect facts of the budget legislation violation or inadequate protection of the state interests in the budget area, a permanent monitoring should be carried out concerning: the official national web-portal of the Authorized Purchasing Authority “tender.me.gov.ua”, the official portal for the publication of information on public procurements of ProZorro; open databases of state bodies: the Ministry of Finance of Ukraine, the State Audit Office of Ukraine, the State Treasury Service and others; Unified state register of court decisions; national and local printed and electronic publications for the purpose of revealing publications about abuses in the budget area.
