PECULIARITY WITHIN CONDUCTING OF FORENSIC ECONOMICAL EXAMINATIONS IN RESEARCH OF LABOR PAYMENT OPERATIONS REMUNERATION OF ELECTION COMMISSIONS MEMBERS

Abstract

The article outlines the problems of expert practice arising in connection with the absence of a single regulatory act in Ukraine that would regulate the procedure for the payment of wages and monetary remuneration to members of election commissions. During the election of the President of Ukraine, the features of conducting forensic economic examinations on the study of payroll operations separately in district and district election commissions were considered. The specifics of remuneration of members working at different levels of election commissions are disclosed (central election commission, district and precinct election commission). In particular, attention is focused on differences in the calculation of wages for employed persons and persons without employment (pensioners, students and the unemployed). In Ukraine, there is currently no approved methodology for the study of remuneration operations for members of election commissions. Therefore, during forensic examinations, forensic experts raise questions that require detailed clarification and coverage. The methodological recommendations given in the article will help forensic experts conduct a consistent expert study of documents on remuneration of members of election commissions. They will make it possible to draw informed conclusions on their results, which will have important evidentiary value in the investigation of crimes related to the appropriation of budget funds.