Tactics of Conducting Investigative Actions when Investigating Crimes of Misappropriation of Budget Funds

Introduction: in the article the authors disclose the features of the mechanism of trace formation when committing a crime related to the misappropriation of budget funds. The importance of ensuring the safety of material evidence-documents is emphasized due to their irreplaceability in case of destruction, damage or alteration. Tactical features of seizure and search aimed at ensuring the safety of material evidence are highlighted. A reasonable conclusion is made that the tactical technique – the surprise of the conduct is effective in terms of collecting and ensuring the safety of evidence for both seizure and search. The tactical technique – taking into account the investigative situation has differences in use during seizure and search. Materials and Methods: the methodological basis for the study of tactical methods for conducting investigative actions on the misappropriation of budget funds were general scientific methods: analysis, modeling, generalization and specific scientific methods: formal-legal and statistical, which made it possible to identify investigative actions and tactical methods for their implementation aimed at finding and preserving material evidence during the investigation of the crime in question. Results: it was revealed that the most effective investigative actions for the crime in question are search and seizure, and the tactical methods for their implementation are surprise and taking into account the current investigative situation, which ensure the safety of material evidence in a criminal case on the misappropriation of budget funds. Discussion and Conclusions: the tactical method – the surprise of the investigative action is universal and effective for both search and seizure in terms of detection and preservation of material evidence. The tactical approach is to take into account the current investigative situation in relation to a seizure if it is carried out in a conflict-free investigative situation, and in relation to a search if it is carried out in a conflict investigative situation.