{"record":{"code":"UA-1524627","indicator":"Contract splitting under the threshold","class_b":false,"subject":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"IUM\" [43245457]","buyer":"VYZHNYTSKA MISKA RADA [04062096] · 2022-Q3","amount":243203,"currency":"UAH","records":5,"found":"2026-10-04","refs":[],"id":"UA-1524627","html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524627/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524627/index.json","why":"Indicator “Contract splitting under the threshold”: 5 contracts without a procedure in 85–100 % threshold for 2022-Q3, 243,203 UAH.","facts":[["Company / subject","Tovarystvo z obmezhenoiu vidpovidalnistiu \"IUM\" [43245457]",null],["EDRPOU code","43245457",null],["Buyer","VYZHNYTSKA MISKA RADA [04062096] · 2022-Q3",null],["Indicator","Contract splitting under the threshold",null],["Amount","UAH 243,203",null],["Records behind the indicator","5",null],["Found","4 October 2026",null],["Code","UA-1524627",null]],"summary":"5 contracts without a procedure in 85–100 % threshold for 2022-Q3, 243,203 UAH","entity":"aa340d1d"},"about":"Several contracts to the same supplier, each just under the threshold that requires an open procedure. 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":"2022-09-21","ref":"UA-2022-09-23-006722-a-b1","url":"https://prozorro.gov.ua/tender/UA-2022-09-23-006722-a","buyer":"VYZHNYTSKA MISKA RADA [04062096]","supplier":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"IUM [43245457]","amount":49005,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-09-21","ref":"UA-2022-09-23-006885-a-b1","url":"https://prozorro.gov.ua/tender/UA-2022-09-23-006885-a","buyer":"VYZHNYTSKA MISKA RADA [04062096]","supplier":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"IUM [43245457]","amount":48660,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-09-13","ref":"UA-2022-09-14-010206-a-b1","url":"https://prozorro.gov.ua/tender/UA-2022-09-14-010206-a","buyer":"VYZHNYTSKA MISKA RADA [04062096]","supplier":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"IUM [43245457]","amount":48273,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-09-02","ref":"UA-2022-09-02-008932-a-b1","url":"https://prozorro.gov.ua/tender/UA-2022-09-02-008932-a","buyer":"VYZHNYTSKA MISKA RADA [04062096]","supplier":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"IUM [43245457]","amount":48265,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-08-23","ref":"UA-2022-08-23-007435-a-c1","url":"https://prozorro.gov.ua/tender/UA-2022-08-23-007435-a","buyer":"VYZHNYTSKA MISKA RADA [04062096]","supplier":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"IUM [43245457]","amount":49000,"currency":"UAH","more":"procedure: reporting"}],"row":{"country":"Ukraine","iso2":"UA","part":"Findings","indicator":"Contract splitting under the threshold","about":"Several contracts to the same supplier, each just under the threshold that requires an open procedure. 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":8774,"new_today":0,"on_pages":8758,"full_list":["https://worldwide-corruption.com/database/data/ua-split-1.jsonl.gz"],"html":"https://worldwide-corruption.com/database/ukraine/findings/split/","json":"https://worldwide-corruption.com/database/ukraine/findings/split/index.json"},"other_records_of_this_company":[{"html":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2295459/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2295459/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1643393/","json":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1643393/index.json","record":"Findings · Contract splitting on one day","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524628/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524628/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524629/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524629/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264407/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264407/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524627/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524627/index.json"}