@article{Kozlova2026misappropriation,
author={Kozlova, E.L. and Barinova, E.D.},
title={Misappropriation of budget funds: criminal law characteristics of the objective elements of the crime},
journal={Bulletin of the Kaliningrad branch of the Saint-Petersburg University of the Ministry of Internal Affairs of Russia},
publisher={SAINT-PETERSBURG UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION},
year={2026},
pages={18-24},
volume={0},
issue={1},
}