72. Frequent incidents of child abuse in infant care centers and preschools: §§12, 28, 108 and 110 in the Second Report; Attachment 5-2-2(4); and §§22, 53, 56 and 81 in the Concluding Observations on the Initial Report. According to MOHW's statistics on "the number of childcare providers and preschool teachers and caregivers reported for child protection cases and penalties from 2016 to 2020", the total number of reported cases has increased about 5 times in the past 5 years, 44 with the highest increase of nearly 23 times in infant care centers. 45 Based on the analysis of penalty rate, except for the childcare providers in infant care centers, the penalty rate for family childcare providers and preschool teachers and caregivers did not exceed 40%,46 which is quite low. In addition, the investigation by the Control Yuan47 and comments from NGOs revealed that problems remain in practice: low awareness of children's rights among judicial officers, difficulties in making reports within organizations, difficulties in identifying improper treatment, lack of professional background (of child protection and preschool education) and diverse composition of members of the special review committee responsible for investigating preschool teachers, lack of clear criteria for the composition of the committee responsible for investigating unsuitable preschool teachers and caregivers, the MOHW's "Procedure for Handling Cases of Suspected Abuse or Improper Treatment in Infant Care Centers by Special Municipalities and County Governments" does not specify the number of investigators, whether or not to integrate the Children and Youths Act and the Early Childhood Act, and the MOHW and the MOE have different child care policies (e.g. whether surveillance CCTV should be installed). 73. The investigation by the Control Yuan48 found that the social safety net 43 44 45 46 47 For the percentage of victims of child protection incidents who are indigenous peoples in 20192020, please see §§42 and 278 of the Second Report, Attachment 2-1, and the MOHW Social Welfare Statistics List.（https://dep.mohw.gov.tw/DOS/cp-5337-62357-113.html#_3. %E4%BF%9D%E8%AD%B7%E6%9C%8D%E5%8B%99), and the CRC Information Website (https://crc.sfaa.gov.tw/(X(1)S(jibler2fwgdxd4rdqxg2k0px))/Statistics/Detail/4) Numbers of reported cases: 85 in 2016, 144 in 2017, 201 in 2018, 298 in 2019 and 427 in 2020. Numbers of childcare providers in infant care centers reported for child protection cases: 5 in 2016, 13 in 2017, 19 in 2018, 27 in 2019, and 113 in 2020. Penalty rates for family childcare providers: 26.53% in 2016, 35.63% in 2017, 26.74% in 2018, 26.72% in 2019, and 28.80% in 2020; penalty rates for preschool teachers and caregivers: 35.48% in 2016, 22.73% in 2017, 31.25% in 2018, 23.23% in 2019, and 21.16% in 2020. The Control Yuan investigation report approved on Apr 20, 2021 (Maltreatment of Young Children at Wenlin Public Child Care Center in Shulin District Commissioned by the New Taipei City Government), the Control Yuan investigation report approved on Jan 21, 2020 (Child Care Quality at Infant Care Centers), the Control Yuan investigation report approved on Oct 15, 2019 (Frequent 38