PREPARATORY STAGE OF INTERROGATION OF A SUSPECT IN THE EMBEZZLEMENT OF BUDGET FUNDS BY OFFICIALS OF LOCAL SELF-GOVERNMENT BODIES
Abstract
Abstract. The article is devoted to the analysis of the organizational and tactical features of the preparatory stage of the interrogation of a suspect in the embezzlement of budget funds by officials of local self-government bodies. The content of the identified elements of the specified stage of interrogation is studied, the question of what specific tactical tasks and measures can and should be solved (implemented) at each of the outlined preparatory actions of a certain category of interrogated persons is highlighted. It is noted that the preliminary preparation of the investigator should include the study of procedural and financial documentation, the regulatory framework that regulates the activities of officials of local self-government bodies, familiarization with special literature (textbooks, manuals, methodological recommendations), the use of the assistance of specialists of economic or financial profiles by obtaining various reference information from them, a general analysis of documentation, or the direct participation of a specialist in the interrogation, etc. In order to optimize the pre-trial investigation process and taking into account the specifics of the activities of local government bodies, recommendations have been formulated for employees of investigative bodies regarding the implementation of preparatory measures for conducting this investigative (detective) action, in particular: the subject of interrogation of suspects in embezzlement of budget funds by officials has been determined; the emphasis is on the importance of obtaining the necessary information about the person being questioned, determining his intellectual and business qualities, knowledge and experience, individual characteristics, psychological state, attitude to the investigation, etc.;attention has been paid to the expediency of diagnosing the interrogated person's testimony using a polygraph; the need for detailed written planning of the specified category of criminal offenses and systematization of materials and documents that will be presented to the suspect has been emphasized.
Keywords: interrogation; preparation for interrogation; planning of interrogation; subject of interrogation; suspect; embezzlement; budget funds.
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