The system “Electronic budget” and budget security

Introduction: currently, the state integrated information system for public finance management «Electronic Budget» is being implemented in the implementation of budgetary relations, which is interesting in the criminological aspect for the prevention of criminal encroachments on budgetary funds. Materials and Methods: the study was conducted on the basis of an analysis of the legal framework for the use of the "Electronic Budget" system, the results of a survey of employees of internal affairs bodies engaged in countering crimes in the budgetary sphere, as well as an analysis of judicial practice in cases related to work in the «Electronic Budget» system. Results: the importance of fulfilling the requirements of legislation on the introduction and application of the «Electronic Budget» system, as well as filling information interaction with subjects of budgetary relations to protect budget funds from criminal encroachments is considered. Discussions and Conclusions: the positive aspects and disadvantages of the «Electronic Budget» system for the implementation by the internal affairs bodies of the prevention of criminal encroachments on budgetary funds have been identified.