Coordinated audit of the funds earmarked for the funding of projects implemented within the Operational Programme Cross-Border Cooperation the Czech Republic and Poland

Report ID: 40

Both audits carried out by the NKU on the Czech side and by the NIK on the Polish side of the border have shown that the level of identified irregularities did not exceed the materiality threshold. The implementation of the OP CBC CZ-PL, including the management and control system performance and the realization of selected projects, was successful.

Actions taken by the audited entities established within the management and control system, limited the risk of improper expenditure of funds, as well as the possibility of failure to utilize the available ERDF funds. What indicates the effectiveness of the operations carried out within the Operational Program is a high level of achievement of the results, which was also confirmed by the social evaluation of projects´ completion.

Coordinated Audit For Assessment of the Infrastructure of Fundamental Education Public Schools

Report ID: 384

The  Court of Accounts of Brazil, with the participation of nineteen (19) Subnational Courts of Audit and eight (8) TCU external control secretariats in the states, conducted a coordinated audit, the objective of which was to assess the quality and availability of facilities and equipment in public basic education schools. They examined, in the period 2011-2015, the resources of the Money Direct at School Programme (PDDE) and the Articulated Action Plan (PAR-infrastructure), as well as the administrative controls for these programmes, also rating the information provided by the schools visited to the 2014 Basic Education School Census.

They visited 679 public schools in the different regions of the country. By means of a methodology for the Calculation of the Weighted Score of the Schools, the index “Average Score of the School Infrastructure was created”, which classifies the infrastructure of the schools as good, acceptable, bad or precarious, taking into account both the availability and the conservation of the facilities. When grouping the scores of the schools visited per geographical region, it was observed that the majority of the schools classified as precarious and bad is located in the North and Northeast of the country. So far as the location within the same state is concerned, it was observed that the majority of the schools of the capital cities enjoy a better situation, with lower incidence of schools being classified as precarious and a higher number of schools in an acceptable situation.

Source: https://pesquisa.apps.tcu.gov.br/#/documento/acordao-completo/*/NUMACORDAO:1007%20ANOACORDAO:2016%20COLEGIADO:'Plen%C3%A1rio'/DTRELEVANCIA%20desc,%20NUMACORDAOINT%20desc/0

**El informe aparece como parte del Acuerdo Plenario 1007/2016-TCU-Plenário