TY JOUR TI Misappropriation of budget funds: criminal law characteristics of the objective elements of the crime KW Criminal-legal characteristics of the crime; official crimes; budgetary funds; state subsidies; commercial organizations; misappropriation KW misuse. JO Bulletin of the Kaliningrad branch of the Saint-Petersburg University of the Ministry of Internal Affairs of Russia AU Kozlova, E.L. AU Barinova, E.D. PY 2026 IS 0 PB SAINT-PETERSBURG UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION