ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF COURT EXPERTIZE OF PUBLIC PROCUREMENT

Abstract

The article is devoted to the issue of conducting court expertize of business transactions related to the reduction of supplies under public procurement contracts, in particular, in the case of an increase in unit price, which is caused by fluctuations (dynamics) of market prices for goods. The main reasons for making changes to the essential terms of public procurement contracts for 2017 and 2019 are analyzed. It is determined that the largest volume of violations in both quantitative and value terms are violations related to changes in the contract price per unit of goods. It is established that none of the bodies (territorial bodies of the State Statistics Service of Ukraine, regional chambers of commerce and industry, etc.), which is authorized to monitor market prices, determines the level of price fluctuations for goods – the subject of public procurement. It is proved that the tasks of determining the level of market price fluctuations belong to the competence of an expert economist who will use the tools of economic statistics. The necessity of normative definition of the type of price, which are laid down in public procurement contracts, is substantiated. A number of normative legal acts used by expert economists in their practice have been studied. Methods that can be used by an expert economist to determine the level of market price fluctuations are proposed. The benefits of using information models in expert practice are described. An example of building a model of price fluctuations per unit of goods on the basis of data obtained from the authorized body is given. It is determined that the construction of such a model allows the expert economist to provide a reasonable answer to the questions. Proposals have been made to improve the organizational and methodological aspects of forensic examinations related to changes in the price of a unit of goods – the subject of public procurement.