Court and prosecution work

Our offer includes support during court and prosecution work. We encourage you to learn more about the cases in which Moore Polska experts have participated – what challenges they have taken on and what they have achieved. 

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We analyze 
We define abnormalities 
We solve problems 

Case descriptions

Court work

The District Court asked us to issue an opinion to assess the correctness of the calculation and payment to a non-public kindergarten of an educational subsidy in 2011-2015, to answer the question of how much should be the correct unit rate of subsidy per child in a non-public institution in the indicated municipality in the aforementioned period. period and the calculation of the amount by which the aforementioned. The subsidy for the designated facility was reduced.

A key challenge in the preparation of the opinion was to analyze the methodology for calculating the unit rate of educational subsidy for institutions operating in the indicated municipality and to examine the completeness of the inclusion of all the municipality’s expenditures on preschool institutions in its budget, on the basis of which the subsidy rate was determined.

On the basis of the analyses, irregularities were found in the calculation and payment of educational subsidies to a non-public kindergarten in the indicated municipality. It was shown that the education subsidy was not paid in the correct amount. Subsequently, the correct unit rate of educational subsidy was calculated and the calculation of subsidy for kindergarten in the period indicated was updated. The final stage of the work was to summarize the differences between the subsidy paid to the institution and the subsidy due to it, and to prepare the calculation of statutory interest and statutory interest for delays. 

Court work

The District Court asked us to issue an opinion to determine the correctness or incorrectness of the execution of the balance sheet of a commercial company at a certain time, from the point of view of the accounting rules applicable to the company on the date of preparation of the balance sheet, or, alternatively, the effect of incorrect accounting on the purchase price of shares in the company. If the balance sheet is found to be defective – to determine the difference between the price that was paid for the shares and the price that would have been correct if the balance sheet did not contain irregularities, to determine, moreover, whether the purchasers incurred a loss by entering into a share acquisition transaction based on a flawed balance sheet, whether the value of the shares disposed of was in fact higher than the price paid for them.

A key element of our work was to determine the accounting principles applicable to the Company and used by the Company in preparing its annual report, to determine its accuracy, and to examine the methodology for calculating the purchase price of its shares.

A number of irregularities in the company’s balance sheet were identified. Subsequently, the necessary adjustments were determined and a corrected version was prepared, taking into account previously unrecognized economic events. The result of this work was an update of the purchase price by several million pln.

Prosecution work

The Public Prosecutor’s Office has asked us for an opinion to determine for what purposes the funds from the three grant projects awarded to the private company by the Marshal of the province were spent, and to answer the question of whether the funds were spent in accordance with the agreements.

A key element of the work was the examination of the terms of the aforementioned contracts and a detailed analysis of the documentation, including the cash flows that occurred not only in the bank accounts dedicated to the projects but in all accounts held by the company. A total of 33 bank accounts belonging to the beneficiary were examined for the final destination of grant funds.

A number of irregularities in the disbursement of grant funds and actions inconsistent with signed grant agreements were presented. It was shown that the beneficiary incorrectly accounted for the funds and used them to finance the company’s current activities, unrelated to the projects. 

Prosecution work

The prosecutor’s office asked us to issue an opinion to determine the financial situation of the farm during the period of conclusion of purchase and sale agreements with its suppliers, and to indicate whether the entity had the means to pay for the ordered goods during the period under review.

The key challenge was to prepare a compilation of all the entity’s sales, expense and purchase invoices attached to the case file and compare them with the available VAT records, then determine the entity’s result, achieved in the period indicated. The next stage of the work was to compare the state of the farm’s debts to suppliers with the state of cash in bank accounts on the dates on which the purchase and sale contracts were concluded and on which the deadlines for payment of goods expired.

Based on the analysis, the entity’s revenue and profitability declined. In addition, it was shown that its poor financial position and lack of cash and debt were due to large investment purchases made during the year under review. The investment decisions made were the main reason for the loss of liquidity and the borrowing of additional financing. 

Contact the specialist of your choice 

Managing Partner, CEO
+48 601 796 009
Managing Partner, CEO

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