00646naa#a2200169#i#450# EN\FGKOU VO SPBU MVD ROSSII\bibl\115452 20260407005505.2 2227-7226 20260330b2026####ek#y0engy0150####ca RU Misappropriation of budget funds: criminal law characteristics of the objective elements of the crime Journal article St. Petersburg SAINT-PETERSBURG UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION 2026 6 с. Journal article local Kozlova Elena Lorisovna Barinova Elena Dmitrievna vestnikspbmvd.ru