In the present article, author discusses controversial issues of the criminal law assessment of subjective symptoms of improper spending of state budget funds, offered legal solutions to separate problems. In particular, analysis of the disposition of Art. 285.2 of the Criminal Code allowed the author to come to the conclusion that in this case we are talking about the even narrower subject, than the official - of the state extra-budgetary fund official. Author notes that the weak point of the technical legal rules, the subjects of the crime cannot be persons, performing managerial functions in the company management, which under the Federal Law of July 24, 2002 No. 111-FL "On the Investment of Funds for Financing funded part of labor pensions in the Russian Federation" pension savings of insured claims transferred to the trust. However, in the case of misuse of these funds, these persons may be held in the presence of all other grounds of criminal responsibility under Art. 201 of the Criminal Code. The subjective aspect of the act is characterized by the acts of guilt in the form of direct intent, when a perpetrator (official) understands that spending budget funds illegally and wants them to spend. This purpose of committing crime has no legal significance and do not affect characterization of the offense. Motives of the official (falsely understood interests of the Fund, careerist considerations, greed, and other personal motives), do not affect qualification of his actions, but may be considered in the individualization of responsibility.
crime, criminal liability, budgetary crimes, off-budget funds, official, inappropriate expenditure, abuse.