General provisions for the interrogation of suspects, defendants in cases of misuse of budget funds and state extra-budgetary funds

Introduction: the article analyzes the factors affecting the interrogation of suspects and accused in cases of misuse of budget funds and state extra-budgetary funds, predetermined as the mechanism of these acts, so criminalistically significant features of typical subjects of crimes. Special attention is paid to various aspects of preparation for interrogation, which is an important condition for improving the effectiveness of these investigative actions. Materials and methods: the normative basis of the study is the Constitution of the Russian Federation, first of all, the norms fixing guarantees of protection of the rights and legitimate interests of suspects and accused, criminal and criminal procedure legislation, budget legislation, as well as local normative legal acts regulating various issues of financing within the framework of budget legal relations the Empirical base was the materials of 130 criminal cases on crimes provided for in articles 185.1, 185.2 of the criminal code of the Russian Federation. The methodological basis of the study was the General dialectical method of cognition, which allowed to consider the specifics of the interrogation of suspects and accused persons in different aspects and in connection with a single process of investigation in the criminal case of these crimes. In addition, the study used methods of observation, description, generalization, comparison, modeling, analysis and synthesis. Results: recommendations have been developed to improve the efficiency of interrogations of suspects, accused in cases of misuse of budget funds and state extrabudgetary funds. Conclusions and conclusion: the position of the suspect, the accused, essentially expressed in respect of his suspicion or charges of misappropriation of budget funds and funds of state extra-budgetary funds, largely depends on the state of the evidence base in the criminal case, the optimal choice of the investigator means of tactical influence, as well as the competence of the investigator in matters of the budget sphere. This leads to the need for more thorough and comprehensive preparatory activities, the nature and content of which are presented in this work.