Forensic Economics Regarding Fuel Accounting in Armed Forces of Ukraine

Nataliya Panchenko, Irina Нordiіenko, Olga Grek
2022 Theory and Practice of Forensic Science and Criminalistics  
Theoretical best practices of forensic experts on peculiarities of fuel accounting in transport and defense fields has been studied and a list of legislative and regulatory acts regulating the procedure for accounting, movement and write-off of fuel and lubricants in military units is given. The authors aimed to highlight the issue of fuel accounting in conditions of martial law and Russian military aggression, document effective use of fuel by military units of the Armed Forces of Ukraine and
more » ... erritorial defense while carrying out combat missions. Research objects of forensic economic examinations are summarized, range of powers granted to experts while conducting such examinations is outlined. Peculiarities of the accounting and movement of military property that are characteristic of the rules for receiving, accounting, issuing and writing off material assets in Armed Forces of Ukraine are indicated. The issues and tasks solved by forensic experts while forensic economic examinations related to accounting and use of fuel by military units of Armed Forces of Ukraine are defined. The list of legislative and normative legal acts that should be guided by forensic economists in their professional activities while accounting for military property, is presented. Attention has been drawn to the unsettledness of some issues of such accounting (for example when some legislative acts have lost their validity, and new ones have not been adopted instead) causing certain difficulties. The main types of accounting of military property (quantitative and qualitative accounting; accounting of military property in numerical and value indicators) are highlighted and disclosed.
doi:10.32353/khrife.2.2022.08 fatcat:dityajhizfe7jgbcvql5bcb3iu