The Supreme Audit Office covered 21 educational projects as part of the priority called High quality of the education system. That priority is part of the Human Capital Operational Programme (HCOP)[1] which is an element of the policy pursued by the Polish government to increase employment level and a chance to use funds from the European Social Fund (ESF).
According to NIK, the progress of works on implementing the priority High quality of the education system is low. Hence, there is a threat that the funds will not be used in full. In line with the data of the Ministry of Regional Development, about 80 percent of PLN 3.4 billion was contracted by 30 June 2013.
NIK criticised subsequent changes made by the Ministry of National Education (MNE), especially as regards the funds allocation. The public funds of about PLN 1 billion intended to finance projects as part of priority III were reduced by 26.1 in total (to nearly EUR 744 million). The corrections made by MNE concerned not only the level of allocated funds. From the beginning of the priority implementation process to 30 September 2012, 30 of 40 system projects were modified. In 14 cases changes concerned beneficiaries, in 17 - project implementation dates and in 21 cases - the level of allocated funds. NIK stands in a position that such activities on part of the Ministry suggest it has no clearly defined concept of using the EU funds. They also show that MNE cannot properly identify the beneficiaries’ needs.
Prolonging process of signing contracts with beneficiaries by the Ministry of National Education and the Centre for Education Development caused delays in the implementation of individual projects. Some contracts were signed with a 16- or even 20-month delay. Besides, Intermediate Bodies verified payment requests submitted by beneficiaries in an untimely manner which had an adverse impact on the level of expenses submitted for certification. By the middle of 2013, it was only 46 percent.
Evaluation of the effects of the projects’ implementation as part of the priority High quality of the education system was more difficult since neither the Intermediate Bodies, nor the beneficiaries verified how the project participants used newly gained knowledge and skills. Another criticism concerned the fact that the adopted result indicators did not make it possible to assess if the projects would help improve the Polish education system. By the audit completion date, there was no database of ultimate beneficiaries, including schools. Such a base would facilitate assessment of the projects’ impact on the education system, mainly in terms of whether or not the funds were used efficiently.
NIK auditors noted that the indicators in case of many specific objectives were not met, for instance as regards the number of schools where the EVA tool (Educational Value Added) was popularised[2]. The tool was to be implemented in 30,499 schools, however the plan was executed only in one third of them (10,154 schools). An alarming fact is that the pilot programme on the modernised teaching skills improvement system was not implemented in a single school (in line with initial assumptions, those were to be 5,840 schools and kindergartens). The reason was that the task was undertaken only at the end of 2012.
[1] Human Capital Operational Programme (HCOP) is part of the National Strategic Framework 2007-2013 - strategic document developed by Poland based on the European Community guidelines. That document sets out priorities, areas of use and the system of implementing EU funds, including the European Social Fund.
[2] Educational Value Added (EVA) - tool to assess the growth in skills and capabilities following a didactic process.
