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The Ministry of Education and Science has followed Cabinet Order of 14 March 2020 on non-application of the provisions of the Public Procurement Law for the prevention of the COVID-19 crisis in order to ensure the purchase of goods and services necessary for the prevention of an emergency situation, with the procurement process being based on prompt action and immediate conclusion of contracts. When assessing the procurement process to ensure a distance learning process during an emergency, the auditors were able to follow the decision-making process.