TY JOUR TI Unearmarked expenditure of budgetary funds: research of the corpus delicti in the context of improving their criminal law protection KW Unearmarked expenditure KW budgetary funds KW budget administrator KW budget recipient KW corpus delicti KW penalization issues. JO Bulletin of the Kaliningrad branch of the Saint-Petersburg University of the Ministry of Internal Affairs of Russia AU Kozlova, E.L. PY 2025 IS 0 PB SAINT-PETERSBURG UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION