The question of the effectiveness of the methodology of investigation of embezzlement of budgetary funds

The paper considers the main criteria for the effectiveness of the investigation of embezzlement in the public sector, considers the thesis of the need for a detailed study of only the most complex examples from criminal practice, priority disclosure of highly organized, high-level embezzlement in the public sector, as well as the activities of criminal groups and communities, the association with criminal corruption in this area. The author discusses the negative impact of the study of simple ("everyday") embezzlement in the public sector on the content of the forensic investigation methodology, and then on the practice of law enforcement.