00642naa#a2200169#i#450# EN\FGKOU VO SPBU MVD ROSSII\bibl\115452 20260408215543.3 2227-7226 20260330b2026####ek#y0engy0150####ca RU Misappropriation of budget funds: criminal law characteristics of the objective elements of the crime Journal article St. Petersburg SAINT-PETERSBURG UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION 2026 6 с. Journal article local Kozlova Elena Lorisovna Barinova Elena Dmitrievna vestnikkf.ru