Misapplication of Budgetary Funds as a Violation of the Budget Legislation

The work is devoted to the study of misuse of budgetary funds from the point of view of budget legislation. The subject of the work is the subject of investigation of financial, criminal and administrative legislation. The research is one of topical and modern issues of legal and economic direction. The concept of national security of the Russian Federation confirms the primacy of the problems considered in the work.  The misuse of budget funds specifically from the point of view of budget legislation has not been studied extensively. The legislation did not provide a number of definitions, such as "budget funds" and "budget offenses". The principle of targeting and target character of budgetary funds is considered in the work, the purposes of budgetary expenses are disclosed. The purpose of the work is to investigate collisions and gaps in legislation, to propose improvements in the financial and legal regulation of misuse of budget funds.