Problems of establishing administrative and criminal responsibility by the results of financial control in the field of purchases

The subject of the study is the analysis of the main regulatory acts, governing the specifics of the occurrence of administrative and criminal liability, as a result of control procedures by external bodies and internal state (municipal) financial control (hereinafter referred to as financial control bodies, financial control) in the field of procurement of goods, work, services to meet state and municipal needs (hereinafter referred to as the procurement sphere). Based on the results of measures taken by financial control bodies in the field of procurement, the number of detected offenses and crimes is also growing, guilty parties are being identified and jurisdictional activities of authorized control bodies are being carried out. However, a number of peculiarities and problems arise related to the further restoration of the state’s lost budget funds aimed at making purchases that were spent unreasonably and ineffectively. Based on the foregoing, there is a need to analyze the types of criminal and administrative liability in the field of procurement.