About some features of documenting the theft of budget funds through fictional employment of citizens

Currently, the sphere of development and distribution of budgetary funds is systematically influenced by criminal strata of society and belongs to the most criminalized financial institution. In this regard, the current economic and socio-political situation requires employees of the economic security and anti-corruption units (hereinafter referred to as ESACU) to properly counter crimes related to embezzlement of budgetary funds allocated for the development of employment. In the article, the author examines the features of the implementation of the most common operational investigative measures aimed at documenting the facts of embezzlement of budgetary funds in fictitious employment of citizens. Special attention is paid to the materials of law enforcement practice. The author argues that the effectiveness of documentation depends primarily on the comprehensive implementation of operational investigative measures, as well as well-coordinated interaction between the relevant departments and authorities.