{"record":{"code":"UA-2328171","indicator":"Procurement plan published late","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"I.B.K. DEVELOPMENT\" [38831585]","buyer":"Makarivska selyshchna rada [04362183]","amount":13158035.41,"currency":"UAH","records":15,"found":"2026-10-05","refs":["2022-12-23","2026-07-14","2022-12-27","UA-P-2022-12-27-000562-a","UA-P-2022-12-27-000850-c","UA-P-2022-12-27-001329-c"],"id":"UA-2328171","html":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2328171/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2328171/index.json","why":"Indicator “Procurement plan published late”: 15 contracts for 13,158,035 UAH signed 2022-12-23…2026-07-14, and the procurement plan was created later — 2022-12-27 (to 4 days after the contract); plan UA-P-2022-12-27-000562-a,UA-P-2022-12-27-000850-c,UA-P-2022-12-27-001329-c,UA-P-.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"I.B.K. DEVELOPMENT\" [38831585]",null],["EDRPOU code","38831585",null],["Buyer","Makarivska selyshchna rada [04362183]",null],["Indicator","Procurement plan published late",null],["Amount","UAH 13,158,035",null],["Records behind the indicator","15",null],["Found","5 October 2026",null],["Code","UA-2328171",null],["Reference","2022-12-23",null],["Reference","2026-07-14",null],["Reference","2022-12-27",null],["Reference","UA-P-2022-12-27-000562-a",null],["Reference","UA-P-2022-12-27-000850-c",null],["Reference","UA-P-2022-12-27-001329-c",null]],"summary":"15 contracts for 13,158,035 UAH signed 2022-12-23…2026-07-14, and the procurement plan was created later — 2022-12-27 (to 4 days after the contract); plan UA-P-2022-12-27-000562-a,UA-P-2022-12-27-000850-c,UA-P-2022-12-27-001329-c,UA-P-","entity":"8ca8cc1a"},"about":"The procurement plan was published after the procedure had already started. Indicators computed from public data sets: contracts, payments, registers, trade and sanctions lists. 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