The article discusses the theoretical and practical aspects of the investigator's activities aimed at establishing the causes and conditions that contribute to the theft of budget funds. The focus is on the need for a systematic approach to the prevention of this type of crime, which includes not only the formal issuance of representations but also the implementation of comprehensive preventive measures, such as legal education, analysis of organizational shortcomings, and collaboration with the management and staff of institutions. The author notes that, despite the regulatory framework (Article 73, Part 2 of Article 158 of the Code of Criminal Procedure of the Russian Federation), there is often a lack of formalism in the implementation of the investigator's preventive functions in practical activities. An analysis of judicial and investigative practice confirms the existence of persistent problems, including repeated thefts in the same structures, which indicates the insufficient effectiveness of preventive measures. Special attention is given to the gap in the scientific and methodological framework, as there are no comprehensive studies on the subject.
budget funds, embezzlement of budget funds, identification of the causes and conditions conducive to the embezzlement of budget funds, submission of proposals for taking measures to eliminate the circumstances conducive to the commission of a crime, forms of preventive measures, and scientific and methodological support
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