ACCOUNT OF EXPENSES FOR PROCEEDINGS PRISONERSAND PROCEDURES FOR THEIR DISPOSAL
Journal Title: Сталий розвиток економіки - Year 2018, Vol 41, Issue 4
Abstract
Purpose. The aim of the article is to study of the process of recording the costs of retaining the convicts in penitentiary institutions and the order of their reimbursement. Methodology of research. The theoretical basis of the study is the legal acts on the detention of convicts in penitentiary institutions. A number of general and special scientific research methods have been used to achieve this goal: dialectical, monographic (in the process of scientific publications); system analysis (in the study of normative and legal acts on the maintenance of convicts in penitentiary institutions); graphic (when constructing a scheme for classifying costs for retaining prisoners in penitentiary institutions). Findings. The normative and legal acts on the detention of convicts in penitentiary institutions are considered. There is a distinction between the costs of retaining convicts in penitentiary institutions for those to be compensated and those that are not subject to reimbursement. The peculiarities of cost accounting for the detention of convicts in penitentiary institutions and the order of their reimbursement are revealed. Originality. Practical recommendations for organizing the accounting of the costs of retaining convicted persons in penitentiary institutions are proposed by developing a Checklist of expenses per one convict, the application of which in the practice of penitentiary institutions by convicts will considerably increase the control over the observance of the proper conditions for the detention of prisoners in places of deprivation of liberty. Practical value. Formed proposals can be used by penitentiary institutions, which will enable to strengthen control over the observance of the proper conditions for the detention of prisoners in places of deprivation of liberty.
Authors and Affiliations
Larysa Ocheretko, Alina Potas
Keywords
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