During the audit, it was established that the project directions generally align with the stated goals. However, identified deficiencies in management and processes significantly reduce the effectiveness of the implemented measures.
The main problems include:
Insufficient level of internal control and document flow. Delayed provision of information, formal procedures for document transfer, and incomplete record-keeping complicate the oversight of decisions made.
In the process of purchasing computer equipment, unjustified changes were made to the technical specifications. Moreover, the equipment was acquired before the completion of the development of the digital educational platform, which negatively affected the synchronization of activities.
Contradictions and double standards were identified in procurement procedures, as well as the absence of requests to government bodies for checking supplier risks, which increases the likelihood of entering into contracts with unscrupulous suppliers.
The quality of the supplied equipment does not meet the stated requirements. Discrepancies between the specifications of the computers and expectations were found, as well as the absence of testing protocols upon acceptance. Some equipment is not being used to its full capacity or for its intended purpose.
The development of the digital educational platform has been prolonged. Content creation only began after the purchase of equipment, which led to partial underutilization and the risk of obsolescence. The system of indicators does not reflect the true impact of digitalization on educational outcomes.
In teacher training, the opportunities of the state educational infrastructure were not fully utilized, resulting in significant expenses for services from private and public organizations.
When distributing equipment in specialized schools and within the STEAM direction, no preliminary needs analysis was conducted, leading to some institutions having unused equipment.
Instances of misdirected and ineffective spending were identified, including the purchase of equipment with unsuitable components and unjustified allocation of consulting services.
Overall conclusion:
The audit showed that, despite the presence of noble goals, systemic deficiencies in management, planning, and control reduce the effectiveness of projects and create risks of additional budget expenditures. In this regard, the Accounts Chamber has forwarded information about the identified facts of misappropriation of budget funds to law enforcement agencies for further legal assessment.
