filename stringlengths 12 243 | markdown stringlengths 3.62k 3.39M | title stringlengths 11 291 | summary stringlengths 2.18k 8.65k | topics stringlengths 12 275 | methodologies stringlengths 13 162 | year int32 1.95k 2.03k |
|---|---|---|---|---|---|---|
001_Sustentabilidade_das_Distribuidoras_de_Energia_Resumo_Executivo_200x265mm_Digital_v05_c0794c24a4.md | SUSTENTABILIDADE DAS DISTRIBUIDORAS DE ENERGIA ELÉTRICA
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## SUSTENTABILIDADE DAS DISTRIBUIDORAS DE ENERGIA ELETRICA
Solucoes estruturais para garantir a continuidade dos servicos e tarifas mais justas.
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tcu.gov.br Tribunal do Cidadao
1
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## 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 |
End of preview. Expand in Data Studio
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:
- OCR — Raw PDFs are converted to Markdown using a document conversion API, preserving text structure.
- 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.
- 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.
- 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.
- 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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