EUROSAI. Magazine N24 - 2018

eurosai 88 Studies and other articles Taking into account the Europe 2020 Strategy and the national education objectives, the Romanian Court of Accounts has conducted the performance audit mission on the management of funds allocated to social programs for education, designed and funded to support the schooling activity of students from disadvantaged backgrounds. The overall objective of the performance audit was the economy, efficiency and effectiveness of managing funds allocated to education programs designed and funded to support the schooling of students from disadvantaged backgrounds, the purpose of which being to evaluate how our country can achieve its objective to reduce the school dropout rate. In Romania, in this regard, national programs have been adopted, and the assessment of the Court of Accounts has revealed both positive aspects and vulnerabilities determined in some cases by system failures. Regarding the characteristics and impact of these programs, we note that the authorities involved in their investigation were either the central education administration and its territorial units, or the local authorities. Program funding was mainly made from the state budget, regardless of the decision-making level of the authorities involved in their implementation. Romanian Court of Accounts Performance report in the field of social programs for education carried out in 2016 at the Ministry of National Education and Scientific Research