During the audit, the controller found violations: the contract did not contain the calculation and justification of the contract price, the method of determining the contract price was not specified. The price justification performed by the cost method contained costs that were not documented. The customer is obliged to reimburse to the budget of the unreasonable part of the price. The order tried to challenge in court.
The courts have upheld the supervisors. The courts did not take into account additional documents confirming the costs, as they were not presented during the inspection. The head of the customer signed a certificate stating that there are no other documents on the subject of control measures, except for those presented.
The Supreme court refused to review the case.
Document: Definition of the Supreme Court of 24.04.2019 N 308-ESS 19-5135 in the case N A32-15109/2017