PECULIARITIES OF FORENSIC ECONOMIC EXAMINATIONS ON THE ISSUES OF MILITARY EQUIPMENT ACCOUNTING

N. Panchenko; I. Hordiyenko

doi:10.32353/khrife.2.2020.40

N. Panchenko
I. Hordiyenko

DOI: https://doi.org/10.32353/khrife.2.2020.40

Keywords: military equipment, peculiarities of equipment accounting, arms, military technology, ammunition, quantitative, qualitative, registration and number accounting, accounting of military equipment in cost indicators

Abstract

The list of military equipment needed for forensic experts work when solving the issues of munition accounting and preservation of legislative and regulatory acts which regulate accounting procedure, circulation and write-off of munition, is provided in the article. The list of military equipment which according to its characteristics belongs to military is specified. Ensuring safety of classified information has been highlighted in cases provided by legislation and separate accounting of survival kit military equipment which is intended for use while special cases and peace time in long-term storage in military units, from other military equipment.

It is specified that military equipment accounting is conducted both in peacetime and while particular time at facilities of military (ship) administration, services of providing bodies of military management, services of military units and formations, in warehouses, bases, arsenals according to requirements of regulatory legal acts of the Ministry of Defence.

Peculiarities of accounting inherent in this field are outlined. Results of the forensic expert practice from the Sumy branch of KhRIFE are outlined. Research objects are identified and a range of powers granted to forensic experts while conducting forensic economic examination related to resolving issues regarding documentary confirmation of the established facts of shortage, embezzlement, replacement, unjustified write-off and surplus of military equipment is defined.

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