{"record":{"code":"UA-2339595","indicator":"Procurement plan published late","class_b":false,"subject":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"Kotelnia pivnichnoho promyslovoho vuzla\" [44360724]","buyer":"Sumskyi doshkilnyi navchalnyi zaklad (iasla-sadok) №23 \"Zolotyi kliuchyk\" m. Sumy, Sumskoi oblasti [31499822]","amount":1578909,"currency":"UAH","records":1,"found":"2026-10-05","refs":["2025-12-11","2025-12-15","UA-P-2025-12-15-022755-a"],"id":"UA-2339595","html":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2339595/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2339595/index.json","why":"Indicator “Procurement plan published late”: 1 contracts for 1,578,909 UAH signed 2025-12-11…2025-12-11, and the procurement plan was created later — 2025-12-15 (to 4 days after the contract); plan UA-P-2025-12-15-022755-a.","facts":[["Company / subject","Tovarystvo z obmezhenoiu vidpovidalnistiu \"Kotelnia pivnichnoho promyslovoho vuzla\" [44360724]",null],["EDRPOU code","44360724",null],["Buyer","Sumskyi doshkilnyi navchalnyi zaklad (iasla-sadok) №23 \"Zolotyi kliuchyk\" m. Sumy, Sumskoi oblasti [31499822]",null],["Indicator","Procurement plan published late",null],["Amount","UAH 1,578,909",null],["Records behind the indicator","1",null],["Found","5 October 2026",null],["Code","UA-2339595",null],["Reference","2025-12-11",null],["Reference","2025-12-15",null],["Reference","UA-P-2025-12-15-022755-a",null]],"summary":"1 contracts for 1,578,909 UAH signed 2025-12-11…2025-12-11, and the procurement plan was created later — 2025-12-15 (to 4 days after the contract); plan UA-P-2025-12-15-022755-a","entity":"79232b0c"},"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":"2025-12-15","ref":"UA-2025-12-15-019205-a-b1","url":"https://prozorro.gov.ua/tender/UA-2025-12-15-019205-a","buyer":"Sumskyi doshkilnyi navchalnyi zaklad (iasla-sadok) №23 \"Zolotyi kliuchyk\" m. Sumy, Sumskoi oblasti [31499822]","amount":1578909,"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. An indicator is a reason to check, not a decision of a public authority.","findings":256296,"new_today":0,"on_pages":9987,"full_list":["https://worldwide-corruption.com/database/data/ua-plan-late-1.jsonl.gz","https://worldwide-corruption.com/database/data/ua-plan-late-2.jsonl.gz"],"html":"https://worldwide-corruption.com/database/ukraine/findings/plan-late/","json":"https://worldwide-corruption.com/database/ukraine/findings/plan-late/index.json"},"other_records_of_this_company":[{"html":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2332743/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2332743/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/duplicate/UA-312264/","json":"https://worldwide-corruption.com/record/ukraine/findings/duplicate/UA-312264/index.json","record":"Findings · Duplicate records in the data","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1625098/","json":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1625098/index.json","record":"Findings · Contract splitting on one day","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2276405/","json":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2276405/index.json","record":"Findings · Tax debtor receives a public contract","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/debtor/UA-2265249/","json":"https://worldwide-corruption.com/record/ukraine/findings/debtor/UA-2265249/index.json","record":"Findings · Supplier in the register of debtors","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2339595/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2339595/index.json"}