Methodology for investigating embezzlement in the healthcare sector: theoretical foundations and practical recommendations

The article is devoted to the improvement of the forensic methodology for investigating embezzlement of budgetary funds in the healthcare sector. The regulatory and legal framework governing public procurement, the allocation of budget funds, control over their use, as well as the establishment of legal liability for embezzlement in this area is analyzed. Typical mechanisms and schemes of embezzlement and issues of interdepartmental interaction in their detection and investigation are studied. Practical recommendations are proposed for typifying investigative situations, systematizing evidence, applying specialized knowledge, and identifying multi-episode embezzlement committed by organized criminal groups in conjunction with corruption crimes. The importance of anti-corruption education and prevention is emphasized.