METHODICAL RECOMMENDATIONS FOR DEFINITION ECONOMIC EFFICIENCY OF THE FORENSIC EXAMINATIONS IN THE ASPECT OF ACCEPTANCE BY COURTS REFUND DECISIONS TO THE STATE BUDGET OF UKRAINE

Abstract

The development of the state is accompanied by the allocation of funds from the budget aimed at the implementation of certain programs and activities provided for by the corresponding budget. The importance of state control over the use and safety of financial resources of the state, including irreversible and other assets, the validity of the need for budgetary funds of the state, the effective use of budgetary funds and property, according to the accounting data of its reliability and financial reporting in the executive authorities, state funds, state social insurance funds, budgetary institutions and enterprises of the state sector of the economy.  Separate control also takes place in relation to organizations and enterprises that received funds from all levels of budgets, state funds and state social insurance funds, or used state, communal property. The issues of compliance with budgetary legislation, procurement legislation, the issue of the activities of a business entity, regardless of the form of ownership, which are not attributed to controlled institutions by law, are subject to control. So, the urgency of checking compliance with one of the principles on which the budgetary system of Ukraine is based, the principle of targeted use of budgetary funds, is increasing. That is, the use of budget funds only for purposes determined by budget assignments and budget allocations. In judicial practice, many questions arise related to documentary evidence of the inappropriate use of budget funds by their recipient, established by the audit act. For documentary confirmation of the targeted use of budgetary funds by their recipient, established by the audit act, it is relevant to conduct an examination by forensic experts. For determine the economic efficiency of forensic examinations in the aspect of making decisions by the courts on the return of funds to the state budget, it is necessary to develop appropriate methodological recommendations.