The article notes that the introduction of changes to the Criminal and Criminal Procedure Codes of Ukraine was connected with the introduction of martial law. This significantly affected the criminal-legal qualification of embezzlement of funds during the implementation of social programs and the procedure for making individual procedural decisions. Peculiarities of the method of investigation of crimes of this category also arose. The mechanism of acquisition of funds of state trust funds is analyzed. Proposals on methods of detection and documentation of such crimes by law enforcement agencies have been formulated. Taking this into account, the peculiarities of the primary materials about the embezzlement of funds by officials of state trust funds were investigated. These materials are transferred to the pretrial investigation body. The legislation regulating operational investigative activities and the preparation of relevant documents were analyzed. The legislation regulating the activities of the state financial control bodies and the drafting of audit reports is analyzed. The list of materials to be sent to law enforcement agencies for pre-trial investigation has been determined. In this way, the features of the primary materials on the embezzlement of funds during the implementation of social programs were determined and typical investigative situations of the beginning of the pre-trial investigation were formulated: detection of signs of crimes and their documentation by operational units as a result of monitoring the activities of the state trust fund using operational and investigative methods; detection of signs of crimes and their documentation by the state financial control body as a result of checking the activities of the state trust fund. The specifics of the indicated investigative situations are highlighted; provisions are formulated regarding the specifics of the investigator's action algorithms at the initial stage of the pre-trial investigation.