This publication is devoted to the analysis of violations of the goals and conditions for the use of budget subsidies on the example of grants for scientific research through criminal liability. Since only one article of the Criminal Code of the Russian Federation is provided for these acts - 2851 "Misuse of budget funds", the authors focused their attention on its study. The objectives of the study are, firstly, to assess the coverage of all violations in the use of budget subsidies that pose a significant public danger and require criminal prosecution by this corpus delicti. Secondly, a comprehensive description of the elements of the crime provided for in Article 2851 of the Criminal Code of the Russian Federation, in relation to budget subsidies for scientific research using literal, logical, systematic, as well as historical ways of interpreting the norms of law. The results of the study were the shortcomings of the criminal law norms on responsibility in the use of budget funds identified by the authors. As such, we can name the discrepancy between the terminology of the Criminal Code of the Russian Federation and the Budget Code of the Russian Federation in this part, the narrow scope of the analyzed article of the Criminal Code of the Russian Federation among persons, a small number of offenses in the studied area, which are included in Article 2851 of the Criminal Code of the Russian Federation. The authors have accumulated proposals for improving the current criminal legislation.