The article examines the problems of using forensic expert conclusions as evidence in criminal cases concerning offences in the financial and budgetary sphere. Seven groups of contradictions have been identified and systematised, including methodological, qualification-related, institutional, and terminological ones.
As a set of measures, the following is proposed: reforming the legal regulation of forensic expert activity with regard to the category of budgetary crimes, establishing a state register of validated expert methodologies, introducing the specialisation of “financial and budgetary examination”, legislative regulation of electronic evidence, and the formation of an independent scholarly discipline of judicial financial and budgetary forensic science.