Based on the analysis of the current legislation and statistical data, the article presents the content and general principles of criminological characterization of criminal offenses related to the criminalized use of budgetary funds. Depending on the subjects of prevention, the author provides the principles of counteraction and prevention of this illegal phenomenon.

Revealing the peculiarities of preventing and counteracting criminal offenses related to the illegal use of budgetary funds, the author proposes a system of measures based on the range of entities which carry out such activities and direct their efforts to prevent, eliminate the causes and conditions of this type of crime as one of the mechanisms of preventive activity in the field of budget legislation. This refers to the interaction of the State Audit Service of Ukraine with the Prosecutor General’s Office of Ukraine. The prosecutor’s office, as a special subject of special criminological crime prevention, is obliged by law to coordinate all law enforcement agencies in combating crime. Therefore, the current state of crime in Ukraine, the impact and negative trends in the growth of certain types of crime, especially in modern conditions – during martial law – depend on the coherence of the entire coordination process.

We state that the current state of the crime situation during martial law in our country clearly indicates the urgent need to improve measures that would neutralize the factors that lead to an increase in the level of criminal offenses related to the illegal use of budget funds at all levels. We believe that one of the most important and effective prevention measures is to conduct an objective analysis of the state of this type of crime, thoroughly investigate the causes and conditions that contribute to their commission, followed by the development and implementation of a set of measures aimed at counteracting and preventing them. This necessitates the search for new scientific and practical measures to combat crime, including new methods and means of preventing criminal offenses related to the use of budgetary funds.

The article provides statistical data on the results of the activities of the State Audit Service and its interregional territorial bodies for the period January-December 2024. Attention is drawn to the volume of illegal actions with the use of budget funds at all levels and budgetary institutions, the scale of which is simply impressive. The question arises: why exactly do we propose the interaction of this controlling body with the prosecutor’s office? The answer to this question lies in the legislative and practical areas.

Key words: budget funds, crime, determinants, criminogenic factors, budget crimes, prevention, subjects of prevention, criminal offenses, crimes, prosecutors.

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