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001_Sustentabilidade_das_Distribuidoras_de_Energia_Resumo_Executivo_200x265mm_Digital_v05_c0794c24a4.md
SUSTENTABILIDADE DAS DISTRIBUIDORAS DE ENERGIA ELÉTRICA <!-- image --> ## SUSTENTABILIDADE DAS DISTRIBUIDORAS DE ENERGIA ELETRICA Solucoes estruturais para garantir a continuidade dos servicos e tarifas mais justas. <!-- image --> tcu.gov.br Tribunal do Cidadao 1 <!-- image --> ## MINISTROS Vital do Rêgo, Pres...
Sustainability of Electricity Distribution Companies
# Sustainability of Electricity Distribution Companies ## Background This audit was conducted by the Brazilian Federal Court of Accounts (TCU) to evaluate the economic-financial sustainability of electricity distribution concessions in Brazil. The audit was triggered by several systemic pressures threatening both the ...
Electric energy distribution, Energy market regulation, Energy tariff systems, Public utility concessions, Infrastructure resilience, Fraud prevention and detection
Performance audit, Stakeholder consultations, Document review
2,026
039_TCU_Orientacoes_para_conselheiros_de_saude_V2_WEB_2_compressed_a9dcb8bb35.md
"## ORIENTAÇÕES PARA CONSELHEIROS DE SAÚDE\n\n<!-- image -->\n\n2026\n\n<!-- image -->\n\n<!-- im(...TRUNCATED)
Guidelines for Health Councilors (Orientações para Conselheiros de Saúde)
"# Guidelines for Health Councilors (Orientações para Conselheiros de Saúde)\n\n## Background\nTh(...TRUNCATED)
Healthcare service delivery, IT system governance, Public expenditure
Survey-based analysis, Risk analysis
2,026
040_Orientacoes_conselheiros_saude_2_edicao_d900e1d5ee.md
"## ORIENTAÇÕES PARA CONSELHEIROS DE SAÚDE\n\n2 a edição\n\n<!-- image -->\n\n<!-- image -->\n(...TRUNCATED)
Guidelines for Health Councilors (2nd Edition)
"# Guidelines for Health Councilors (2nd Edition)\n\n## Background\nThis document is a pedagogical g(...TRUNCATED)
Healthcare service delivery, Public expenditure, Public procurement
Document review
2,015
043_TCU_Guia_de_contratualizacao_hospitalar_centrada_no_cidadao_V2_WEB_2_ca04a97a21.md
"## GUIADE CONTRATUALIZACAO HOSPITALARCENTRADA NO CIDADAO\n\n<!-- image -->\n\n2026\n\n<!-- image --(...TRUNCATED)
Citizen-Centered Hospital Contracting Guide
"# Citizen-Centered Hospital Contracting Guide\n\n## Background\nThis guide was developed by the Bra(...TRUNCATED)
Healthcare service delivery, Public procurement
Document review, Risk analysis
2,026
044_TCU_Orientacoes_para_aquisicoes_publicas_de_medicamentos_v2_WEB_03cef0a5dc.md
"## ORIENTAÇÕES PARA AQUISIÇÕES PÚBLICAS DE MEDICAMENTOS\n\n<!-- image -->\n\n2026\n\n<!-- imag(...TRUNCATED)
Guidelines for Public Procurement of Medicines
"# Guidelines for Public Procurement of Medicines\n\n## Background\nThis document is a technical gui(...TRUNCATED)
Public procurement, Healthcare service delivery
Document review, Case study review
2,026
045_Orientacoes_aquisicoes_publicas_medicamentos_177a22382e.md
"<!-- image -->\n\nOrientações para aquisições públicas de medicamentos\n\n<!-- image -->\n\n| (...TRUNCATED)
Guidelines for Public Procurement of Medicines
"# Guidelines for Public Procurement of Medicines\n\n## Background\nThis document was published by t(...TRUNCATED)
Public procurement, Healthcare service delivery
Compliance audit, Performance audit, Document review, Case study review
2,018
053_TCU_Protocolo_Assedio_V8_2_5d5a8d7557.md
"<!-- image -->\n\n<!-- image -->\n\n<!-- image -->\n\n<!-- image -->\n\nProtocolo de Tratamento de (...TRUNCATED)
"Protocol for the Treatment of Situations of Moral and Sexual Harassment and All Forms of Violence a(...TRUNCATED)
"# Protocol for the Treatment of Situations of Moral and Sexual Harassment and All Forms of Violence(...TRUNCATED)
Human rights, Workplace harassment and discrimination
Collaborative workshop, Document review, Survey-based analysis, Stakeholder consultations
2,025
115_Indicador_percepcao_maturidade_digital_5e68193393.md
"<!-- image -->\n\nINDICADOR DE PERCEPCAODE MATURIDADE DE PROJETOS\n\nGuia pratico para aplicacao RE(...TRUNCATED)
Project Maturity Perception Indicator (iPMP): Practical Application Guide
"# Project Maturity Perception Indicator (iPMP): Practical Application Guide\n\n## Background\nThe B(...TRUNCATED)
Public investment management, Transport infrastructure, IT system governance
Risk analysis framework, Performance audit
2,026
116_Relatorio_de_Gestao_do_TCU_2025_v13_DIGIT_Al_d498563c27.md
"<!-- image -->\n\nTeu135\n\n<!-- image -->\n\n<!-- image -->\n\nRepública Federativa do Brasil\n\n(...TRUNCATED)
TCU Management Report 2025
"# TCU Management Report 2025\n\n## Background\nThis report serves as the Management Report of the F(...TRUNCATED)
"Transport infrastructure, Social assistance, Environmental protection, Pension system management, F(...TRUNCATED)
"Compliance audit, Performance audit, Financial audit, Stakeholder consultations, Data analytics, Cr(...TRUNCATED)
2,025
121_Caderno_de_Fiscalizacoes_em_Meio_Ambiente_2007_2023_908dc722fb.md
"<!-- image -->\n\n## FISCALIZACOES MEIOAMBIENTE\n\n2007-2023\n\n<!-- image -->\n\n## MINISTROS\n\nB(...TRUNCATED)
Environmental Audits (2007-2023)
"# Environmental Audits (2007-2023)\n\n## Background\nThis document is a comprehensive compilation o(...TRUNCATED)
"Environmental protection, Water and sanitation services, Public procurement, IT system governance, (...TRUNCATED)
Performance audit, Compliance audit, Survey-based analysis, Data analytics
2,023
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Multilingual Audits: Structured & Harmonized (MASH)

MASH is a dataset of Supreme Audit Institution (SAI) reports harmonized to a common language and format. SAIs publish their work in national languages and with varying structures, making cross-country analysis difficult. MASH resolves this by processing each report through a standardized pipeline that produces English summaries, structured metadata, and controlled-vocabulary tags — enabling researchers, auditors, and developers to treat reports from different countries as a unified, queryable corpus.


Use Cases

  • QA systems: Ask questions across the full corpus: "Has any SAI audited public procurement in the last five years? What methodologies did they use?"
  • Cross-country comparison: Identify which topics receive audit attention in which countries, and how audit approaches differ.
  • Research and benchmarking: Study audit coverage, methodology trends, and thematic gaps across institutions.

Coverage

Country Institution
Brazil Tribunal de Contas da União (TCU)
Finland Valtiontalouden tarkastusvirasto (VTV)
Netherlands Algemene Rekenkamer
Norway Riksrevisjonen
United Kingdom National Audit Office (NAO)

How the Dataset Was Created

Reports are processed through a five-stage pipeline:

  1. OCR — Raw PDFs are converted to Markdown using a document conversion API, preserving text structure.
  2. Summarize & translate — Each Markdown file is sent to an LLM that produces a structured English summary with sections for background, methodology, findings, recommendations, and conclusion. This normalizes both language and format regardless of the original.
  3. Topic and methodology extraction — The LLM reads each summary and assigns up to 10 topics (policy area or sector audited) and up to 10 methodologies (audit approaches used). Both lists draw from a shared controlled vocabulary maintained across all countries, ensuring consistent terminology for cross-country queries.
  4. Year detection — The release year is extracted from the filename when unambiguous; otherwise the LLM reads the document head and tail to identify the publication date.
  5. Collection — All outputs are assembled into a single Parquet file. Only fully processed rows — those with a summary, topics, methodologies, and year — are included by default.

Schema

Column Type Description
filename string Original Markdown filename, encoding country, a document ID, and the publication date.
markdown string Full OCR'd content of the report in its original language.
title string English title of the report, extracted from the first line of the summary.
summary string Structured English summary produced by the LLM, covering background, methodology, findings, recommendations, and conclusion.
topics string Comma-separated list of subject topics drawn from a shared controlled vocabulary (e.g. Tax administration, Public procurement).
methodologies string Comma-separated list of audit methodologies drawn from a shared controlled vocabulary (e.g. Compliance audit, Data analytics, Document review and interviews).
year int32 Report release year. Nullable — absent if the year could not be determined with confidence.
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