{"id":"AIBD-0918","title":"Brazil's Federal Court of Accounts finds that the FNDE's Malha Fina triage approved 27% of school-meal accounts but left the backlog unresolved","summary":"Brazil's Federal Court of Accounts found that the FNDE's Malha Fina triage approved 11,931 school-meal accountability reports, 27% of those filed. They held only 3.6% of the money.","date_observed":"2022-01-01","date_basis":"event","date_precision":"year","benefit_status":"mixed","source_collection":null,"source_entry":null,"account":"Brazil's education fund, the FNDE, receives about 17,000 accountability reports a year on transfers under three school programs. Its staff cannot analyze them all. In 2022 it first applied Malha Fina FNDE to the reports for 2011 to 2018. The triage combines value limits and rule-based audit trails with a predictive model. That model uses supervised machine learning to pick out reports that manual review would very likely approve. The first round approved 60,471 reports, about 20% of a backlog of some 300,000. In a ruling of 2 April 2025, the Federal Court of Accounts (TCU) called the model a good practice. From the FNDE's records of March 2023, its auditors counted 11,931 school-meal reports approved, 27% of the 44,386 filed. Staff had concluded the analysis of 1,369. The approved reports held only 3.6% of the money transferred. Of the school-meal reports, 66% still awaited analysis. The TCU concluded that the backlog problem was not resolved as hoped.","category":"aggregate result","unexpected":false,"purpose":"The FNDE built Malha Fina FNDE to approve low-risk accountability reports automatically and leave the rest for its staff to analyze.","system":"Malha Fina FNDE: an ABC value curve, rule-based audit trails and a supervised machine-learning Modelo Preditivo","model_version":null,"developer":"Fundo Nacional de Desenvolvimento da Educação (FNDE), with information, data and technology exchanged with the Controladoria-Geral da União (CGU) under cooperation agreement FNDE-CGU 19/2020","deployer":"Fundo Nacional de Desenvolvimento da Educação (FNDE), Diretoria Financeira (Difin)","location":"Brazil (national)","domain":"Public administration: education grant accountability review","segment":null,"benefit_type":"Repetitive Task Automation","work_activities":["4.A.2.a.3","4.A.2.b.6"],"taxonomy_note":null,"registry_ids":{},"ratings":[{"group":"organizational","depth":2,"reason":"The first round approved 60,471 accountability reports, about 20% of the FNDE's backlog, though 66% of the school-meal reports still awaited analysis."}],"ai_role":{"status":"unassessed","statement":"The TCU counts approvals by the whole triage, which combines value limits and rule-based audit trails with the machine-learning model. It gives no figure for the model alone and does not compare the automatic approvals with manual review."},"evidence":[{"kind":"audit report","citation":"Tribunal de Contas da União. Acórdão 743/2025 – TCU – Plenário (TC 020.760/2022-1), relator Ministro Walton Alencar Rodrigues, session of 2 April 2025. Operational audit of the FNDE's internal controls on the financial management of the Programa Nacional de Alimentação Escolar (PNAE), Relatório paragraphs 128-140 and Tabela 1.","title":"Acórdão 743/2025 – TCU – Plenário","url":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=852835","date":"2025-04-02","written_by":"independent","quote":"Proporcionalmente à quantidade total de prestações de contas homologas (60.471), o PNAE foi contemplado com 11.931 contas homologadas, o que representa 27% do total de prestações de contas desse programa que deram entrada no FNDE, relativas aos repasses realizados no período 2011 a 2018"}],"replication":{"produced_by":["An ABC value curve set minimum and maximum values of R$ 80,000 and R$ 1,000,000 for the analysis.","Audit trails ran objective tests for signs of irregularity. The model picked out reports like those that manual review had approved."],"must_hold":["Reports that the triage does not approve still need manual analysis before claims become time-barred.","The FNDE must review the model's criteria and its risk tolerance, set at seven tenths or more on a scale of 0 to 1."],"echoes":[]},"paired_incident":null,"headline":"*Malha Fina* clears 27% of school-meal accounts at Brazil's FNDE","metric":"11,931 school-meal reports approved, 27% of the 44,386 filed","comparator":{"against":"School-meal accountability reports on which FNDE staff had concluded analysis by March 2023","before":"3,6% (1.369 contas) estavam com análise concluída","after":"27% (11.931 contas) foram homologadas pelo Malha Fina","basis":"measured","quote":"b) 27% (11.931 contas) foram homologadas pelo Malha Fina; c) 3,6% (1.369 contas) estavam com análise concluída pela aprovação total ou parcial, com ou sem ressalvas, ou não aprovada ou declarada como omissa","url":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=852835"},"later":null,"value":null,"developer_country":"Brazil","deployer_country":"Brazil","unrated_because":null,"brief_notes":null,"brief":null,"revisions":[{"date":"2026-10-31","change":"Added the record from the finding of the Tribunal de Contas da União.","source":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=852835","editor":"AIBD"}],"confidence":"found","shade":"high","claim_status":"Found by an auditor","claim_basis":"Sources: one independent audit report. The cited evidence includes no independent study or report.","case_jurisdictions":["Brazil"],"profile":{"case_id":"AIBD-0918","catalog_version":"1.0.0","source_fingerprint":"2ae04ab169e87cbeb02ff9ee5ac846197bf1073f1f00eaadb0eec9162d75deab","collection_refs":[{"collection_id":"aibd","version":"2026-10-31"},{"collection_id":"querist","version":"2026-10-25"}],"source_ids":["AIBD-0918-source-0001"],"families":{"strategic assessments":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"Editorial assignment.","review_state":"not_assessed","coverage":"partial","record_ids":[]},"evaluations":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"Editorial assignment.","review_state":"not_assessed","coverage":"partial","record_ids":[]},"monetary observations":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"Editorial assignment.","review_state":"not_assessed","coverage":"partial","record_ids":[]},"institutional decisions":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"Editorial assignment.","review_state":"not_assessed","coverage":"partial","record_ids":[]}},"fields":{"actors[]":{"state":"value_present","value":{"kind":"record_fields","fields":{"developer":"Fundo Nacional de Desenvolvimento da Educação (FNDE), with information, data and technology exchanged with the Controladoria-Geral da União (CGU) under cooperation agreement FNDE-CGU 19/2020","deployer":"Fundo Nacional de Desenvolvimento da Educação (FNDE), Diretoria Financeira (Difin)"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["developer","deployer"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"actors[].ownership_control":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"ai_contribution":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"ai_relationship":{"state":"value_present","value":{"kind":"record_fields","fields":{"category":"aggregate result","ai_role":{"status":"unassessed","statement":"The TCU counts approvals by the whole triage, which combines value limits and rule-based audit trails with the machine-learning model. It gives no figure for the model alone and does not compare the automatic approvals with manual review."}}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["ai_role","category"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"assessments[].alternatives":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"assessments[].assessor_date":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"assessments[].depth":{"state":"value_present","value":{"kind":"record_fields","fields":{"ratings":[{"group":"organizational","depth":2,"reason":"The first round approved 60,471 accountability reports, about 20% of the FNDE's backlog, though 66% of the school-meal reports still awaited analysis."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["ratings"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"assessments[].display_confidence":{"state":"value_present","value":{"kind":"structured","data":{"confidence":"high","evidence_word":"found","claim_status":"Found by an auditor","basis":"Sources: one independent audit report. The cited evidence includes no independent study or report.","interpretation":"Existing display rule preserved; the richer outcome-specific confidence question still needs review."}},"provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"assessments[].rationale":{"state":"value_present","value":{"kind":"record_fields","fields":{"ratings":[{"group":"organizational","depth":2,"reason":"The first round approved 60,471 accountability reports, about 20% of the FNDE's backlog, though 66% of the school-meal reports still awaited analysis."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["ratings"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"assessments[].rubric_version":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"assessments[].status_basis":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"assessments[].target":{"state":"value_present","value":{"kind":"record_fields","fields":{"ratings":[{"group":"organizational","depth":2,"reason":"The first round approved 60,471 accountability reports, about 20% of the FNDE's backlog, though 66% of the school-meal reports still awaited analysis."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["ratings"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"availability":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"brief":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"case_kind":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"case_links[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"claims[].evidence_links":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"claims[].evidence_strength":{"state":"value_present","value":{"kind":"structured","data":{"answer":"Found by an auditor. Sources: one independent audit report. The cited evidence includes no independent study or report.","evidence_word":"found","claim_status":"Found by an auditor"}},"provenance":{"kind":"source_review","basis":"Editorial assignment.","record_fields":["evidence"],"source_refs":["AIBD-0918-source-0001"],"reviewed_on":"2026-10-29"},"review_state":"reviewed","coverage":"complete","display":{"answer":"Found by an auditor. Sources: one independent audit report. The cited evidence includes no independent study or report.","inferred":false}},"claims[].missingness":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"claims[].proposition":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"cross_border_flows[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"decisions[].action_outcome":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"institutional decisions"},"decisions[].grounds":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"institutional decisions"},"decisions[].institution_task":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"institutional decisions"},"decisions[].success_criterion":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"institutional decisions"},"deployment_stage":{"state":"value_present","value":{"kind":"structured","data":{"classification":"routine use","answer":"The system was in routine use. The FNDE instituted Malha Fina by resolution in 2021 and applied it to its backlog of accountability reports from 2022.","scope":"The period and activity described in the case."}},"provenance":{"kind":"source_review","basis":"Editorial assignment.","record_fields":["account","evidence"],"source_refs":["AIBD-0918-source-0001"],"reviewed_on":"2026-10-29"},"review_state":"reviewed","coverage":"complete","display":{"answer":"The system was in routine use. The FNDE instituted Malha Fina by resolution in 2021 and applied it to its backlog of accountability reports from 2022.","inferred":false}},"economics[].amount":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"economics[].costs[]":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"economics[].counterfactual":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"economics[].currency_price_basis":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"economics[].gross_net":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"economics[].measure_type":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"economics[].period_unit":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"economics[].realization":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"economics[].recipient_payer":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"economics[].return_payback":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"economics[].valuation_method":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"monetary observations"},"evaluations[].ai_uplift":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].comparator":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].design":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].effect":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].exposure":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].id":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].measurement_method":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].metric":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].reproduction_materials":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].setting_sample":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].uncertainty_limitations":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"external_references[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"follow_up[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"human_oversight":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"id":{"state":"value_present","value":{"kind":"record_fields","fields":{"id":"AIBD-0918"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["id"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"infrastructure_dependencies[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].beneficiaries":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].beneficiary_count":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].benefit_type":{"state":"value_present","value":{"kind":"record_fields","fields":{"benefit_type":"Repetitive Task Automation"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["benefit_type"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"outcomes[].claim":{"state":"value_present","value":{"kind":"record_fields","fields":{"account":"Brazil's education fund, the FNDE, receives about 17,000 accountability reports a year on transfers under three school programs. Its staff cannot analyze them all. In 2022 it first applied Malha Fina FNDE to the reports for 2011 to 2018. The triage combines value limits and rule-based audit trails with a predictive model. That model uses supervised machine learning to pick out reports that manual review would very likely approve. The first round approved 60,471 reports, about 20% of a backlog of some 300,000. In a ruling of 2 April 2025, the Federal Court of Accounts (TCU) called the model a good practice. From the FNDE's records of March 2023, its auditors counted 11,931 school-meal reports approved, 27% of the 44,386 filed. Staff had concluded the analysis of 1,369. The approved reports held only 3.6% of the money transferred. Of the school-meal reports, 66% still awaited analysis. The TCU concluded that the backlog problem was not resolved as hoped.","benefit_type":"Repetitive Task Automation"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["account","benefit_type"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"outcomes[].distribution":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].duration":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].id":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].stakeholder_group":{"state":"value_present","value":{"kind":"record_fields","fields":{"ratings":[{"group":"organizational","depth":2,"reason":"The first round approved 60,471 accountability reports, about 20% of the FNDE's backlog, though 66% of the school-meal reports still awaited analysis."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["ratings"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"outcomes[].status":{"state":"value_present","value":{"kind":"record_fields","fields":{"benefit_status":"mixed"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["benefit_status"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"outcomes[].tradeoffs":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].unexpected":{"state":"value_present","value":{"kind":"record_fields","fields":{"unexpected":false,"purpose":"The FNDE built Malha Fina FNDE to approve low-risk accountability reports automatically and leave the rest for its staff to analyze."}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["unexpected","purpose"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"places[]":{"state":"value_present","value":{"kind":"record_fields","fields":{"location":"Brazil (national)","developer_country":"Brazil","deployer_country":"Brazil"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["location","developer_country","deployer_country"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"purpose":{"state":"value_present","value":{"kind":"record_fields","fields":{"purpose":"The FNDE built Malha Fina FNDE to approve low-risk accountability reports automatically and leave the rest for its staff to analyze."}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["purpose"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"record_dates":{"state":"value_present","value":{"kind":"record_fields","fields":{"date_observed":"2022-01-01","date_basis":"event","date_precision":"year","revisions":[{"date":"2026-10-31","change":"Added the record from the finding of the Tribunal de Contas da União.","source":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=852835","editor":"AIBD"}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["date_observed","date_basis","date_precision","revisions"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"replication.attempts[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"replication.conditions":{"state":"value_present","value":{"kind":"record_fields","fields":{"replication":{"produced_by":["An ABC value curve set minimum and maximum values of R$ 80,000 and R$ 1,000,000 for the analysis.","Audit trails ran objective tests for signs of irregularity. The model picked out reports like those that manual review had approved."],"must_hold":["Reports that the triage does not approve still need manual analysis before claims become time-barred.","The FNDE must review the model's criteria and its risk tolerance, set at seven tenths or more on a scale of 0 to 1."],"echoes":[]}}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["replication"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"revision_history[]":{"state":"value_present","value":{"kind":"record_fields","fields":{"revisions":[{"date":"2026-10-31","change":"Added the record from the finding of the Tribunal de Contas da União.","source":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=852835","editor":"AIBD"}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["revisions"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"sector":{"state":"value_present","value":{"kind":"record_fields","fields":{"domain":"Public administration: education grant accountability review"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["domain"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"sources[].access_version":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"sources[].citation_locator":{"state":"value_present","value":{"kind":"record_fields","fields":{"evidence":[{"kind":"audit report","citation":"Tribunal de Contas da União. Acórdão 743/2025 – TCU – Plenário (TC 020.760/2022-1), relator Ministro Walton Alencar Rodrigues, session of 2 April 2025. Operational audit of the FNDE's internal controls on the financial management of the Programa Nacional de Alimentação Escolar (PNAE), Relatório paragraphs 128-140 and Tabela 1.","title":"Acórdão 743/2025 – TCU – Plenário","url":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=852835","date":"2025-04-02","written_by":"independent","quote":"Proporcionalmente à quantidade total de prestações de contas homologas (60.471), o PNAE foi contemplado com 11.931 contas homologadas, o que representa 27% do total de prestações de contas desse programa que deram entrada no FNDE, relativas aos repasses realizados no período 2011 a 2018"}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["evidence"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"sources[].id":{"state":"value_present","value":{"kind":"identifiers","identifiers":["AIBD-0918-source-0001"],"role":"Existing evidence items, in their original order"},"provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"review_state":"record_mapped","coverage":"complete"},"sources[].language":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"sources[].relationship":{"state":"value_present","value":{"kind":"record_fields","fields":{"evidence":[{"kind":"audit report","citation":"Tribunal de Contas da União. Acórdão 743/2025 – TCU – Plenário (TC 020.760/2022-1), relator Ministro Walton Alencar Rodrigues, session of 2 April 2025. Operational audit of the FNDE's internal controls on the financial management of the Programa Nacional de Alimentação Escolar (PNAE), Relatório paragraphs 128-140 and Tabela 1.","title":"Acórdão 743/2025 – TCU – Plenário","url":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=852835","date":"2025-04-02","written_by":"independent","quote":"Proporcionalmente à quantidade total de prestações de contas homologas (60.471), o PNAE foi contemplado com 11.931 contas homologadas, o que representa 27% do total de prestações de contas desse programa que deram entrada no FNDE, relativas aos repasses realizados no período 2011 a 2018"}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["evidence"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"sources[].upstream_sources":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"strategic_assessments[]":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"strategic assessments"},"summary":{"state":"value_present","value":{"kind":"record_fields","fields":{"summary":"Brazil's Federal Court of Accounts found that the FNDE's Malha Fina triage approved 11,931 school-meal accountability reports, 27% of those filed. They held only 3.6% of the money.","account":"Brazil's education fund, the FNDE, receives about 17,000 accountability reports a year on transfers under three school programs. Its staff cannot analyze them all. In 2022 it first applied Malha Fina FNDE to the reports for 2011 to 2018. The triage combines value limits and rule-based audit trails with a predictive model. That model uses supervised machine learning to pick out reports that manual review would very likely approve. The first round approved 60,471 reports, about 20% of a backlog of some 300,000. In a ruling of 2 April 2025, the Federal Court of Accounts (TCU) called the model a good practice. From the FNDE's records of March 2023, its auditors counted 11,931 school-meal reports approved, 27% of the 44,386 filed. Staff had concluded the analysis of 1,369. The approved reports held only 3.6% of the money transferred. Of the school-meal reports, 66% still awaited analysis. The TCU concluded that the backlog problem was not resolved as hoped."}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["summary","account"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"systems[].autonomy_permissions":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].component_role":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].deployment_configuration":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].inputs_outputs":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].model_name":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].model_version":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].product_name":{"state":"value_present","value":{"kind":"record_fields","fields":{"system":"Malha Fina FNDE: an ABC value curve, rule-based audit trails and a supervised machine-learning Modelo Preditivo"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["system"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"systems[].provider":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"taxonomy_crosswalks[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"title":{"state":"value_present","value":{"kind":"record_fields","fields":{"title":"Brazil's Federal Court of Accounts finds that the FNDE's Malha Fina triage approved 27% of school-meal accounts but left the backlog unresolved","headline":"*Malha Fina* clears 27% of school-meal accounts at Brazil's FNDE"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["title","headline"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"version":{"state":"value_present","value":{"kind":"identifiers","identifiers":["7341dee8d079a2493e8cab97a01185d6ec27481ab891f43feb3d10c43be6f55b"],"role":"SHA-256 of the complete public record and its assessments"},"provenance":{"kind":"curatorial","basis":"SHA-256 of the public record, its assessments, and its displayed answers and notes, excluding its own identifier and the derived coverage summary.","record_fields":[],"source_refs":[]},"review_state":"record_mapped","coverage":"complete"},"workflow":{"state":"value_present","value":{"kind":"record_fields","fields":{"account":"Brazil's education fund, the FNDE, receives about 17,000 accountability reports a year on transfers under three school programs. Its staff cannot analyze them all. In 2022 it first applied Malha Fina FNDE to the reports for 2011 to 2018. The triage combines value limits and rule-based audit trails with a predictive model. That model uses supervised machine learning to pick out reports that manual review would very likely approve. The first round approved 60,471 reports, about 20% of a backlog of some 300,000. In a ruling of 2 April 2025, the Federal Court of Accounts (TCU) called the model a good practice. From the FNDE's records of March 2023, its auditors counted 11,931 school-meal reports approved, 27% of the 44,386 filed. Staff had concluded the analysis of 1,369. The approved reports held only 3.6% of the money transferred. Of the school-meal reports, 66% still awaited analysis. The TCU concluded that the backlog problem was not resolved as hoped.","replication":{"produced_by":["An ABC value curve set minimum and maximum values of R$ 80,000 and R$ 1,000,000 for the analysis.","Audit trails ran objective tests for signs of irregularity. The model picked out reports like those that manual review had approved."],"must_hold":["Reports that the triage does not approve still need manual analysis before claims become time-barred.","The FNDE must review the model's criteria and its risk tolerance, set at seven tenths or more on a scale of 0 to 1."],"echoes":[]}}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["account","replication"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"}},"summary":{"total":91,"addressed":91,"known":28,"reviewed":2,"reviewed_complete":2,"reviewed_partial":0,"record_mapped":26,"review_not_assessed":63,"not_assessed":0,"complete":false,"by_state":{"value_present":28,"not_reported":0,"unresolved":63,"not_assessed":0,"not_applicable":0,"withheld":0,"source_unavailable":0}}},"presentation_version":"271302f5f6b6889a1fe4c2f9069be8ecb3c259a9529cfc38f7d193cf07ea9005"}