Brehin I.M. Counteraction to violations of budget legislation by units of the National Police of Ukraine. - Qualifying scientific work as a manuscript. The thesis for the degree of Doctor of Philosophy in speciality 081 – "Law". Lviv State University of Internal Affairs. Lviv, 2024.
In the thesis, the author analyses the problems of counteracting violations of budgetary legislation by the units of the National Police of Ukraine using the methods of scientific knowledge, legislative acts, judicial practice and achievements of legal science.
It is proved that counteraction to violations of budget legislation occupied an important part in the structure of priority areas of work of the units of the Ministry of Internal Affairs of Ukraine. At the time of independence, the regulatory legal acts vested the units which were directly part of the Ministry of Internal Affairs and now function as units of the National Police with powers which allowed them to counteract budgetary tort. Although the range of these powers has narrowed since the launch of the Bureau of Economic Security of Ukraine, it is worth noting a certain stability of the lawmaker in his approach to the need to protect the state budget sphere through the activities of the units of the Ministry of Internal Affairs of Ukraine. And in the current conditions, it is important to preserve the positive experience and methods of the Ministry of Internal Affairs units in this area.
It is proposed to enshrine the preventive function of the Department of Strategic Investigations units as subjects of counteracting violations of budget legislation in the Regulation on the Department of Strategic Investigations of the National Police of Ukraine by setting out subpara. 13, para. 1, Section III as follows: "takes measures to protect budgetary funds from criminal encroachments by organised crime and other criminal organisations, ensure the legality of the procedures for procurement of goods, works and services, targeted use of budgetary funds, as well as to prevent criminal offences in the budgetary sphere".
Based on the analysis of court practice, it is noted that there are cases of avoidance of administrative liability by officials of managers or recipients of budgetary funds due to shortcomings of protocols on administrative offences related to corruption drawn up by police officers of the Department of Strategic Investigations of the National Police (the protocol does not set out the essence of the administrative offence, there are no explanations of the person held administratively liable, no indication of the time when the rights and obligations of the person held administratively liable were exercised). In this regard, it is substantiated that in modern conditions there is a need to develop methodological recommendations and conduct specialised training in the system of in-service training of employees of the National Police Department of Strategic Investigations units on the correct execution of protocols on administrative offences related to corruption, as well as materials sent for consideration to the court.
It is substantiated that the main form of interaction between the National Police and the Accounting Chamber is the transfer of legally significant materials within the framework of law enforcement. The signs of a criminal offence identified by the Accounting Chamber representatives are recorded in the relevant documents (reports) and reported to the National Police. The police officers are obliged to verify the information received, qualify the act, take response measures
(enter data into the Unified Register of Pre-trial Investigations or take other actions) and report the results to the Accounting Chamber.
The author proves that an effective mechanism of interaction between the National Police units and the State Audit Service and the State Treasury Service in combating violations of budget legislation is to send requests and appeals from the police to the budget control bodies with the latter's appropriate response. The Law of Ukraine of 20 June 2024 "On Amendments to Certain Legislative Acts of Ukraine on Improving the Work of the Bureau of Economic Security of Ukraine" removed the instruction of the National Police to conduct an audit of controlled institutions as a basis for an unscheduled audit by the State Audit Service. However, the mechanism for the National Police units to report facts indicating violations of the laws, the control over compliance with which falls within the competence of the State Audit Service, remains unchanged.
