Abstract: One of the strategic guidelines for sustainable socio-economic development is the creation of favorable conditions for small and medium entrepreneurship. According to article 6 of the Federal Law “On the development of small and medium entrepreneurship in Russia” of July 24, 2007 #209, government policy in this sphere is a part of socio-economic policy, and includes political, economic, social, informational, legal, organizational, educational and other activities performed by Russia’s public and local authorities. The research subject is the mechanism of fraud connected with subsidy payments in the sphere of small and medium entrepreneurship, and the patterns of organizational and methodological support of the work of law enforcement agencies aimed at the detection, investigation and solution of such crimes. According to the above-mentioned law, the implementation of regional programs with financial support from the federal centre is meant to facilitate the achievement of these goals, since small and medium entrepreneurship has a prominent regional aspect, and is a strategic resource of spatial development. At the same time, in the last few years, the facts of illegal receipt of budgetary funds by business entities in the form of federal, regional and local subsidies have been registered more and more often. Law enforcement agencies failed to effectively detect and investigate these crimes, which can be explained by the lack of methodological support of their work and modern tools based on information technologies. The scientific novelty of the research is determined by its tasks, and consists in the substantiation of conclusions about the organic interrelation of the organization and methodology of investigation fraud-related crimes in the sphere of small and medium entrepreneurship, and the development of ways of their improvement. 
 

Abstract: Sustainable socio-economic development of Russia is a strategic guideline for the creation of favorable conditions for entrepreneurship in the country. Article 6 of the Federal Law “On the development of small and medium entrepreneurship in Russia” of July 24, 2007 No 209 states that the governmental policy in this sphere is a part of the state socio-economic policy, and is a composition of political, economic, social, informational, legal, organizational, educational and other steps taken by Russia’s public and local authorities. 
At the same time, in the last few years, the cases of illegal acquisition of budgetary funds by business entities in the form of federal, regional and local subsidies have been registered more and more often. Law enforcement agencies failed to effectively detect and investigate these crimes, which can be explained by the lack of methodological support of their work and modern tools based on information technologies.
Intelligence support plays a significant role in the investigation of fraud connected with subsidies in the sphere of small and medium entrepreneurship. It is explained not only by the large amount of documentation and the spatiotemporal dissemination of a crime scene, but also by the fact that in most cases, the illegal acquisition of subsidies by small and medium business entities is pretends to be a legal economic activity. 
The research subject is the laws of organizational and methodological support of the work of law-enforcement agencies aimed at the detection and investigation of fraud-related crimes. The scientific novelty of the research is determined by the solution of its tasks, and consists in the substantiation of conclusions about the natural interrelation between the organization and the method of investigation of fraud-related crimes connected with the acquisition of subsidies in the sphere of small and medium business, and the development of ways of their improvement.