Scientific Journal of KubSAU

The article analyses the criminal and budgetary legislation in the field of non-targeted spending of budgetary funds. Research of the official statistics provided by the General Prosecutor’s Office of the Russian Federation from 2003 to 2014 showed a decrease in the facts of nontargeted spending of budgetary funds, that, according to the authors, is a sign of high level of latency, because law enforcement and financial control authorities are facing difficulties at a stage of identification of this crime and proof of data obtained during the investigative measures. The authors of the article paid special attention to the analysis of the elements of the non-targeted spending of budgetary funds. The different points of view of the object of this crime are considered. At disclosure of objective features, the authors point to the terminological differences between the Criminal code of the Russian Federation and the Budgetary code of the Russian Federation that, undoubtedly, in practice disturb the correct qualification of the actions. By consideration the subject of non-targeted spending of budgetary funds, materials of criminal cases have been studied which allowed to reveal obvious gaps of the criminal law in this sphere. The authors formulated the proposals for improving the legislation by inclusion of the qualifying features and addition the third part of article that, certainly, has to be reflected in differentiation of criminal responsibility