Unearmarked expenditure of budgetary funds: research of the corpus delicti in the context of improving their criminal law protection
Authors:
1.
SAINT-PETERSBURG UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION
(ugolovnogo prava, kriminologii i ugolovno-ispolnitel'nogo prava, Associate Professor)
employee from 01.01.1999 to 01.01.2025
Kaliningrad, Russian Federation
employee from 01.01.1999 to 01.01.2025
Kaliningrad, Russian Federation
Type:
Article
Pages:
from 45
to 51
Status:
Published
Received:
26.10.2025
Accepted:
19.11.2025
Published:
22.12.2025
Subject area:
UDC 34
Language:
Russian
Keywords:
Unearmarked expenditure, budgetary funds, budget administrator, budget recipient, corpus delicti, penalization issues.
Abstract (English):
Introduction. The author presents the results of research of the corpus delicti of the crime provided for by Article 285.1 of the Criminal Code of the Russian Federation «Unearmarked expenditure of budgetary funds» in the context of modern law enforcement practice and academic discussions. The issue of ensuring budget discipline currently remains highly relevant. It is of great importance for the state and society in the context of the need to improve the efficiency of control over the expenditure of budgetary funds. Methods. The study was conducted through analysis, abstraction, generalization, use of comparative legal and statistical scientific methods. Results. Based on the analysis of corpus delicti of the crime provided for by Article 285.1 of the Criminal Code of the Russian Federation, it is concluded that its object, objective side, subject and subjective side are complex and multifaceted, which necessitates precise legislative consolidation and unified interpretation in judicial practice. It is necessary to improve the legislation in terms of combating the unearmarked expenditure of budgetary funds (expansion of the subject composition, adjustment of the threshold values of damage, etc.). This will improve the effectiveness of law enforcement in combating the misuse of budgetary funds as a threat to the state's financial stability. It is expected that the implementation of the legislative initiatives developed by the author will be useful for streamlining criminal law regulation in the area of protecting budgetary funds, differentiating liability, and preventing crimes committed against the interests of the civil service.
Introduction. The author presents the results of research of the corpus delicti of the crime provided for by Article 285.1 of the Criminal Code of the Russian Federation «Unearmarked expenditure of budgetary funds» in the context of modern law enforcement practice and academic discussions. The issue of ensuring budget discipline currently remains highly relevant. It is of great importance for the state and society in the context of the need to improve the efficiency of control over the expenditure of budgetary funds. Methods. The study was conducted through analysis, abstraction, generalization, use of comparative legal and statistical scientific methods. Results. Based on the analysis of corpus delicti of the crime provided for by Article 285.1 of the Criminal Code of the Russian Federation, it is concluded that its object, objective side, subject and subjective side are complex and multifaceted, which necessitates precise legislative consolidation and unified interpretation in judicial practice. It is necessary to improve the legislation in terms of combating the unearmarked expenditure of budgetary funds (expansion of the subject composition, adjustment of the threshold values of damage, etc.). This will improve the effectiveness of law enforcement in combating the misuse of budgetary funds as a threat to the state's financial stability. It is expected that the implementation of the legislative initiatives developed by the author will be useful for streamlining criminal law regulation in the area of protecting budgetary funds, differentiating liability, and preventing crimes committed against the interests of the civil service.
Keywords:
Unearmarked expenditure, budgetary funds, budget administrator, budget recipient, corpus delicti, penalization issues.
Unearmarked expenditure, budgetary funds, budget administrator, budget recipient, corpus delicti, penalization issues.
