On typical shortcomings of criminal investigations of embezzlement in the budget sphere

The article considers the most common shortcomings of criminal investigations of embezzlement in the budget sphere. The examples of law enforcement practice illustrating these shortcomings are given as well as the reasons why they are made. The particular attention is paid to the typical shortcomings associated with the non-statutory release, or non-prosecution of persons whose actions clearly show signs of complicity in embezzlement, including the vicious practice of terminating the case against the accused in order to obtain a reliable witness in his person.