Non-state forensic expert organization, LTD

Disclosure and effective investigation of crimes in the economic sphere is carried out only with the use of special economic knowledge. At the same time, not only financial transactions of an economic entity (enterprise) should be investigated, but also accounting, statistical and operational accounting documents reflecting its economic indicators.

A forensic economic expertise is carried out on
the basis of a decision of an interrogating officer, an investigator, a
prosecutor, a court order in cases pending before the court or criminal cases
under investigation, as well as at the request of a lawyer.

Forensic economic expertise is carried out by
employees with special knowledge in the field of economics, who have undergone
special training in the specialty of a forensic economic expert, and are
qualified as a forensic economist-expert.

Forensic economic expertise solves various
issues:

– determination of the correctness of financing
in enterprises;

– determination of the amount of income
received;

– determination of the taxable base;

– determination of the basis for the creation
of economic funds;

– determination of the basis of regulatory
documents in the calculation of wages;

– study of such provisions as the reflection of
economic indicators in reports, etc.

The division of forensic economic expertise
into types makes it possible to effectively use economic knowledge in the fight
against crimes in the economic sphere. Such a classification of forensic
economic expertise allows investigators and judicial workers to delve into
economic crimes.

Forensic accounting expertise is one of the
most common types of economic expertise, which is necessary for such cases as
the analysis of accounting processes (operations) in accounting documents of
enterprises (organizations), when it becomes necessary to solve crimes in theft
of state and public property and other economic and malfeasance.

Checking accounting documents to determine the actual
availability of funds, inventories, as well as cases of violation of accounting
rules is the subject of forensic accounting expertise.

The objects of forensic accounting expertise
are documents of incoming and outgoing accounting of material values,
accounting (inventory) documents and consolidated accounting documents. These
include:

– primary documents (requirements, orders for
the transfer of material assets, bank orders, credit, debit and cash orders,
permits issued for the export of products, transport documents, acts of
deregistration of goods, acts of revaluation of goods, acts of calculation of
repair objects, payment statements, instructions, receipts, etc.);

– consolidated documents (accounting registers
and journals related to them, movement records, accounting statements, general
ledgers, balance sheets, property accounting documents, inventory records on
the availability of goods and money, reconciliation acts, group records,
summary and group tables, personal accounts, orders, etc.);

– automated reporting data (magnetic disks and
data collection tapes, typewritten sheets, tabulograms, logs for the delivery
and acceptance of documents for mechanized accounting, control number logs,
etc.).

In addition, the objects of forensic accounting
expertise include documents of audits and inspections (if the question of the
validity of the verification method is raised), explanatory letters from
persons held liable, decisions of higher authorities, reports on actions with
valuables, letters of notification, and some others. expertise (commodity,
construction, technological, handwriting expertise) conclusions, testimonies of
the accused, protocols of searches and seizures, unofficial accounting
documents related to the object in question.

The study of documents reflecting the validity
of the formation and spending of funds, the distribution of credit funds, that
is, financial and credit processes (operations), as well as the establishment
of the facts of offenses are the subject of forensic financial and credit
expertise.

The object of forensic financial and credit
expertise are the following documents reflecting financial and credit
operations:

1) documents of long-term economic standards,
standards, rates, limits, subsidies, loan agreements between institutions,
banks and institutions;

2) financial plans (balance of income and
expenses) with the application of calculations substantiating the indicators;

3) primary and summary documents of accounting
calculations, bills of lading, payment documents with bank statements, loan
allocations, product supply contracts, letters of credit applications, invoices,
waybills, payment documents, order journals, general ledger, balance sheet and
etc. .;

4) accounting and statistical reporting
documents on production and production costs.

This expertise addresses the following
questions:

– determination of the correctness of the
formation of stabilization funds for the economy, such as production, science
and technology, social development, material incentives;

– determination of the validity of the needs of
the enterprise (organization) in credit funds.

Forensic financial and credit expertise also
deals with such issues as compliance by enterprises with the terms of loans
issued by the bank, and the validity of the sanctions applied by the bank:
securing credit obligations, their effective use and timely repayment.

Forensic expertise of labor economics is used in establishing signs of
overexpenditure of labor resources and inefficient use of labor resources.

The subject of forensic expertise of labor economics is the payment of
wages in documents on labor and payment of wages, their correct reflection in reports,
the establishment of cases of violations of the rules in planning labor and
wages.

The objects of forensic expertise of labor economics are:

a) plans for economic and social development (standards of the technical
and economic plan, plans for labor and personnel, plans for the stabilization
fund of the economy) with indicators and justifying calculations;

b) documents on changes in planned indicators, plans for the wage fund and
material incentive fund, types of activities with annual quarterly approval;

c) primary documents (orders for hiring, transferring to another job,
orders for termination of an employment contract, questionnaires, orders for
vacation, payroll and working time sheets, payrolls);

d) documents on the inspections carried out (acts of control measurements
of the work performed);

e) summary documents (summary tables, monthly payrolls for teams,
remuneration statements calculated for workshop sections);

f) documents of state statistical reporting on the fulfillment of economic
indicators of labor.

When investigating criminal cases in the economic sphere, it is necessary
to determine the reasonable fulfillment of planned economic indicators and
contractual obligations. Despite the ongoing changes, the demand for forensic
planning and economic expertise remains. This check can be carried out in cases
where material damage is caused as a result of falsification of the report on
the performance of economic indicators related to the amount of taxes and other
indicators, as well as in case of failure to fulfill contractual obligations,
information related to financial and economic activities.

The subject of forensic planning and economic expertise is the planning, execution
and verification of reporting documents in order to determine the validity of
planning the economic indicators of the contract, production activities, their
implementation and reporting, as well as cases of violations in the preparation
of reporting documents.

The object of forensic planning and economic expertise is:

a) documents, contracts, orders, norms and limits, reflecting the
preliminary information necessary for planning;

b) a plan for economic and social development with the application of
calculations of indicators (production and sales of products, capital
construction, production costs, tables, calculations of logistics, etc.);

c) documents established by the production unit, reflecting planned
indicators (calculation of the plan for the production of industrial products
for the year and quarters, annual plan for the internal cost of production,
cost estimates for the workshop, estimates for the storage and use of
equipment, etc.);

d) preliminary and summary documents that directly reflect the business
transactions performed during the assignment (contracts, consignment notes,
payment requests for surplus products, bank statements, acceptance certificates
for work performed, warrant journals, and others);

e) documents of statistical and accounting reporting (balance sheet,
report, etc.) reflecting the fulfillment of economic indicators.

Forensic planning and economic expertise will determine not only the
planning of production activities, but also the validity of making changes to
the task plans.

New evidence of business transactions of economic entities operating in the
territory of the Republic of Uzbekistan with individuals and legal entities of
foreign states for the import and export of goods, works (services) or the
reliability of similar evidence established as a result of investigations and
other factors that raise doubts based on the collected documents, when it
becomes necessary to determine them, a forensic economic expertise of foreign
trade activities is carried out.

The subject of forensic economic expertise of foreign trade activities are
import contracts concluded by enterprises operating in the territory of the
Republic of Uzbekistan – subjects of natural monopolies, organizations and
enterprises of other forms of ownership that attract public funds, their
branches and representative offices, enterprises and organizations with a state
share, and export contracts outside the Republic of Uzbekistan, the study of
foreign economic activity in the field of foreign economic activity for goods
and works (services) sold by issuing contracts, their amendments and additions.

The object of the forensic economic expertise of foreign trade activities
is the information reflected in the documents containing information on the
implementation of financial and economic operations within the framework of
foreign economic activity in relation to goods and works (services), any
property (except for intellectual property), with the exception of information
prohibited by law to use in foreign economic activity.

When conducting a forensic economic expertise of foreign trade activities,
the following questions may be raised:

– assessment of export-import contracts for compliance with contractual
obligations;

– compliance with the procedure for issuing a cargo customs declaration
(CCD);

– compliance with the customs legislation of the Republic of Uzbekistan on
the execution of documents for the export and import of goods, works
(services);

– determination of the increase (decrease) in prices provided for in
export-import contracts, compared with the world price level, taking into
account the presentation of information on official prices received by the
judicial investigation authorities from the competent authorities (MIIT of the Republic of
Uzbekistan, the Central Bank of the Republic of Uzbekistan, etc.);

– the correctness of the application of the exchange rate and the
conversion of the amount of the national currency (sum) into foreign currency
on a specific date;

– determination of the quantity and cost of goods received / imported
(exported) on the basis of a foreign trade agreement;

– determination of the system of accounting and cash flow and settlements
within the framework of the execution of a foreign trade agreement (timely
receipt of foreign exchange earnings);

– determination of compliance with the terms of contracts for the range,
type, technical characteristics and quantity of goods according to primary
documents;

– availability of documents stipulated by foreign economic agreements, and
their correct execution;

– compliance of the number of pieces and weight of goods according to the
supplier’s consignment note with the number of pieces and weight of goods
specified in transport documents, classifications and certificates;

– prices, discounts, etc., indicated in the invoice, compliance with the
terms of the foreign trade agreement;

– determination of the validity of the application of benefits provided to
the enterprise in the field of tariff and non-tariff regulation (execution of
currency legislation);

– reflection of foreign economic transactions in accounting documents in
compliance with the requirements of current regulatory documents on accounting
and reporting;

– the correctness of the execution (application) of the responsibility of
the parties provided for in the contract for the proper fulfillment of the
terms of the contract.

The essence of forensic commodity expertise is to check the commodity
(consumer) properties of products with the help of special knowledge in order
to determine its specific quality.