INVENTORY OF MILITARY PROPERTY IN THE ARMED FORCES OF UKRAINE AND RESEARCH OF ITS RESULTS IN THE CONDUCT OF FORENSIC ECONOMIC EXAMINATIONS

Abstract

This study reveals the problems associated with the documentary confirmation of the results of the inventory of military property in the military units of the Armed Forces of Ukraine when conducting forensic economic examinations. When conducting the research, the experts study the documents related to the conducted inventory of military property and documents that reflect its movement, acquisition, and disposal during the entire researched period. First of all, the problematic issues are the organization of the inventory, the registration of the corresponding results of the inventory and the compliance of the inventory results with the accounting and reporting documents. The inventory is primarily a check of the actual availability, quantity, quality and completeness of military property at military facilities, as well as checking the results with accounting data: accounting registers, documents of an auxiliary nature, the registration of which is carried out according to the appropriate forms. The inventory is conducted in order to ensure the reliability of accounting and financial reporting data. Important for documentary confirmation of inventory results is the accuracy, correctness and correctness of documents that reflect the movement of material values in the inter-inventory period, the reflection of all economic transactions of acquisition, movement, write-off and disposal of property in primary documents, accounting registers and reporting. Improperness, inaccuracy, and improper design of accounting documentation make it impossible for forensic experts to confirm the results of the inventory. The absence or discrepancy in the records of analytical accounting and the results of the conducted inventory indicates an unsatisfactory state of accounting, or deliberate concealment of abuses. Therefore, documentary confirmation of shortages (surpluses) of military property is possible if all documents that reflect the results of the inventory and documents that reflect the movement of military property during the inter-inventory period are presented to the research in full and properly executed.