The Northern Office of the State Audit Service completed the audit of financial and economic activity of the OV Biochemistry Institute. Palladina NAS of Ukraine. The results of the audit revealed numerous financial violations totaling more than UAH 17 million. Some of them, according to auditors, have signs of criminal offenses.
In the period from 2021 to 2023, the Institute spent UAH 5.1 million of state funding not on applied scientific research, as required by the purpose of the institution, but for the structuring of already known information. Another 624 thousand hryvnias were aimed at research that were not included in the approved thematic plans.
The audit also found unreasonable payments of salaries and bonuses to employees who were not formally related to the performance of projects. This led to an overestimation of the cost of seven research works worth UAH 5.8 million. In addition, under civil law contracts, the institute overpaid UAH 2 million to be involved.
Auditors paid special attention to working with intellectual property. According to the audit, the Institute was to receive 6% of the implementation of Metrovitan under the License Agreement with PJSC "Technologist", but the company reduced the accrual base, subtracting marketing and advertising costs that are not provided for in the terms of the contract. As a result, the scientific institution lacked over half a million hryvnias, and the company received unreasonable benefits.
The auditors also found a violation of about 3 million UAH, including:
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lowing rental income,
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Covering expenses by third -party legal entities at the expense of the budget,
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Ovewimming of electricity costs,
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Write -off of fuel without proper justification and documentary confirmation.
All materials were transferred to law enforcement agencies for further response.
