The object of the study is the public relations that arise in the conduct of forensic examinations in the investigation of crimes in the field of financing social targeted programs. The purpose of the dissertation research is to solve the scientific problem of developing theoretical principles and practical recommendations for the use of forensic science in the investigation of crimes in the field of financing social target programs, ensuring systematization and methodological homogeneity of recommendations for the use of forensic science in criminal proceedings. evidence of the outlined crime for further successful investigation. Research methods: general and special-scientific, in particular: dialectical, formal-logical, system-structural, psychological methods and methods of logic (analysis, synthesis, analogy, generalization, modeling). Theoretical and practical results, novelty: generalization of achievements of scientists and normative-legal acts on definition of essence of a category the social-target program allowed to define features which are inherent in it (target and address character; unity of the purpose; fixing of a complex of the tasks and actions); problems, availability of resources, specific deadlines, the ability to achieve the planned results, the effect of implementation); it is proved that the main elements of the forensic characteristics of crimes in the field of financing social target programs should include: funds from the budgets of different levels - as the subject of criminal encroachment; misuse, expenditures, loans, illegal tenders, theft, etc. - as a way of committing a crime; official - as a typical criminal; documents - as traces of a crime; the factors that prove the subjective nature of the content of the expert's opinion are established and their characteristics are given; based on a detailed consideration of each of the elements of evidence (research, evaluation and verification) in the context of evaluating the expert's opinion analyzed and given a detailed description of the content criteria for evaluating the expert's conclusions: affiliation; admissibility; reliability; objectivity; legality; validity; authenticity; completeness; quality, etc. Degree of implementation: in the research sphere - for further development of theoretical and legal issues of improving the mechanism of using forensic examinations in the investigation of crimes in the field of financing social target programs; rule-making activity - to improve the norms of the current legislation of Ukraine, which regulates the issue of investigation of crimes in the field of financing social target programs; procedural procedure for conducting pre-trial investigation and appointment of examinations; law enforcement sphere - to increase the efficiency of the use of forensic examinations in criminal proceedings in the investigation of crimes in the field of financing social targeted programs. Scope: in the educational process - during the development of textbooks, manuals, guidelines and classes in the disciplines of "Criminal Procedure", "Forensics" and "Forensic Science" on combating crimes in the field of financing social target programs.
