{"record":{"code":"UA-2335621","indicator":"Procurement plan published late","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"TEPLO UKRAINA\" [39355288]","buyer":"KEV m. ZHytomyr [08492505]","amount":9692376,"currency":"UAH","records":2,"found":"2026-10-05","refs":["2025-12-15","2025-12-25","UA-P-2025-12-25-003736-a","UA-P-2025-12-25-005538-a"],"id":"UA-2335621","html":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2335621/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2335621/index.json","why":"Indicator “Procurement plan published late”: 2 contracts for 9,692,376 UAH signed 2025-12-15…2025-12-15, and the procurement plan was created later — 2025-12-25 (to 10 days after the contract); plan UA-P-2025-12-25-003736-a,UA-P-2025-12-25-005538-a.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"TEPLO UKRAINA\" [39355288]",null],["EDRPOU code","39355288",null],["Buyer","KEV m. ZHytomyr [08492505]",null],["Indicator","Procurement plan published late",null],["Amount","UAH 9,692,376",null],["Records behind the indicator","2",null],["Found","5 October 2026",null],["Code","UA-2335621",null],["Reference","2025-12-15",null],["Reference","2025-12-25",null],["Reference","UA-P-2025-12-25-003736-a",null],["Reference","UA-P-2025-12-25-005538-a",null]],"summary":"2 contracts for 9,692,376 UAH signed 2025-12-15…2025-12-15, and the procurement plan was created later — 2025-12-25 (to 10 days after the contract); plan UA-P-2025-12-25-003736-a,UA-P-2025-12-25-005538-a","entity":"f0ecf7e6"},"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":"2025-12-26","ref":"UA-2025-12-25-003142-a-a1","url":"https://prozorro.gov.ua/tender/UA-2025-12-25-003142-a","buyer":"KEV m. ZHytomyr [08492505]","amount":7455720,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2025-12-26","ref":"UA-2025-12-25-004821-a-c1","url":"https://prozorro.gov.ua/tender/UA-2025-12-25-004821-a","buyer":"KEV m. ZHytomyr [08492505]","amount":2236656,"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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