O. Liashenko; О. Shcherbyna
In this article, based on the analysis of expert and forensic practice, the study of regulatory sources are analyzed some aspects arising from the execution of forensic examinations on the compliance of business operations with the norms of the current legislation of Ukraine in public procurement of natural gas, damage to budget institutions by changing the essential conditions of the tenders’ results for supply contracts for changes in price and supply volumes. The nature of changes in Ukraine natural gas prices several times a day in accordance with changes in prices on the European market and changes in the UAH exchange rate are considered as well.
The purpose of the article is to summarize and systematize the existing expert and forensic practice on the grounds for changing the unit price of a product, including several times a day related to price changes in the European market and changes in the UAH exchange rate, using the example of problematic issues in public procurement of natural gas; identify the characteristics and reveal the legal nature, the essence of such changes; explore the current legislation in the field of public procurement for compliance with the application of changes in the essential terms of the supply agreement after the signing of it when public enterprises make purchases.
The main problem of the study is the lack of clear rules, enshrined in legislation on changes in the price of goods after the conclusion of the supply contract. This leads to an ambiguous interpretation of certain rules governing public procurement and, as a result, criminal liability under officials under the Criminal Code of Ukraine for violations that are qualified by the pre-trial investigation authorities as misappropriation or wasteful spending of budget funds.
In the article, on the basis of the analysis of problematic issues that experts face in their practical work, the existing approaches to solving problems when conducting a forensic examination are analyzed.
Key words: budget sphere, public procurement, natural gas market, fluctuations in market prices, losses.