{"record":{"code":"UA-2335417","indicator":"Procurement plan published late","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SUMYBUDINVEUT\" LTD [32778966]","buyer":"Viddil osvity, kultury, molodi, sportu ta turyzmu Nyzhnosyrovatskoi silskoi rady Sumskoho raionu Sumskoi oblasti [41080894]","amount":6368547.6,"currency":"UAH","records":1,"found":"2026-10-05","refs":["2025-12-23","2025-12-24","UA-P-2025-12-24-014523-a"],"id":"UA-2335417","html":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2335417/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2335417/index.json","why":"Indicator “Procurement plan published late”: 1 contracts for 6,368,548 UAH signed 2025-12-23…2025-12-23, and the procurement plan was created later — 2025-12-24 (to 1 days after the contract); plan UA-P-2025-12-24-014523-a.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SUMYBUDINVEUT\" LTD [32778966]",null],["EDRPOU code","32778966",null],["Buyer","Viddil osvity, kultury, molodi, sportu ta turyzmu Nyzhnosyrovatskoi silskoi rady Sumskoho raionu Sumskoi oblasti [41080894]",null],["Indicator","Procurement plan published late",null],["Amount","UAH 6,368,548",null],["Records behind the indicator","1",null],["Found","5 October 2026",null],["Code","UA-2335417",null],["Reference","2025-12-23",null],["Reference","2025-12-24",null],["Reference","UA-P-2025-12-24-014523-a",null]],"summary":"1 contracts for 6,368,548 UAH signed 2025-12-23…2025-12-23, and the procurement plan was created later — 2025-12-24 (to 1 days after the contract); plan UA-P-2025-12-24-014523-a","entity":"bb9f58eb"},"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. An indicator is a reason to check, not a decision of a public authority.","evidence":[{"kind":"Contract","date":"2025-12-24","ref":"UA-2025-12-24-015963-a-a1","url":"https://prozorro.gov.ua/tender/UA-2025-12-24-015963-a","buyer":"Viddil osvity, kultury, molodi, sportu ta turyzmu Nyzhnosyrovatskoi silskoi rady Sumskoho raionu Sumskoi oblasti [41080894]","amount":6517754.4,"currency":"UAH","more":"procedure: reporting"}],"row":{"country":"Ukraine","iso2":"UA","part":"Findings","indicator":"Procurement plan published late","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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