SAI Indonesia analyzed the work of the Ministry of Youth Affairs and Sports (Kemenpora) in terms of public finance spending management for the period of 2023 – third quarter of 2024.  The audit identified the following areas for improvement: management of state financing for the development of training centers for promising young athletes; renting vehicles’ costs; financing activities to promote the development of national sports.  The SAI recommended that the Ministry eliminate the identified violations and shortcomings.

SAI Moldova verified the implementation of the recommendations formulated on the basis of the compliance audit on children nutrition in preschool and school educational institutions. The additional control procedure was carried out due to the low level of implementation of the recommendations. The current audit results show that during the reporting period, central and local authorities took measures to eliminate previously identified deficiencies. Out of the 48 recommendations, 32 were fully implemented, 5 were partially implemented, 2 were not implemented, and 9 were deemed no longer relevant. In general, the level of implementation of recommendations was 88.5%. However, the auditors noted persisting problems, such as deficiencies in cost accounting, lack of a clear economic justification, and significant price discrepancies in procurement.

SAI Brazil analyzed the procurement of goods and services in the field of information technology (IT) by federal public administration bodies and entities. The auditors focused on verifying the planning and execution of tenders using SAI tools, such as the procurement analysis system (Alice), and direct queries to databases, including the National Public Procurement Portal (PNCP). The auditors identified the following risks: - excessive or disproportionate indicators in price registries, sometimes exceeding the administration's actual needs; - price surveys with widely varying values and insufficiently detailed offers, complicating the detection of potential price overestimation; - unjustified expenses due to planning deficiencies or lack of consultation with catalogs of information and communication technology solutions; - instances of possible price overestimation. SAI’s preventive actions improved the quality of tenders by promoting best procurement practices, strengthening dialogue with governing bodies and raising control expectations. The economic impact of the audit resulted in savings of 1.81 billion Brazilian reals (330 million USD).

The audit of the Punjab Resilient and Inclusive Agriculture Transformation (PRIAT) Project was conducted by the office of Director General Audit Punjab under the mandate of the Auditor-General of Pakistan as part of the parallel audit, also being carried out by the National Audit Office of the People’s Republic of China, the Supreme Audit Chamber of the Republic of Kazakhstan, and the Chamber of Accounts of Kyrgyz Republic. Audit examined the economy, efficiency and effectiveness aspects of the activities carried out. In addition, audit also assessed, on test check basis, whether the management complied with applicable laws, rules and regulations in managing the affairs of the project. Auditors identified gaps in fund utilization, procurement processes, and project execution, such as unrealistic setting of targets for the construction of new watercourses and delayed execution resulting in cost escalations and non-completion of targets. Auditors recommended revising resource allocation procedures to be based on the principles of best value for money, conducting hydrological assessments to prioritize water storage pond construction, and strengthening monitoring systems to enhance project efficiency.

SAI Slovenia conducted an audit of regularity of operations of the Maribor District Court for the year 2023. The objective of the audit was to express an opinion on the regularity of the court's operations based on a sample-based analysis of procedures in accordance with international auditing standards. SAI found violations in calculating employees’ salaries, benefits and additional payments. In several cases, staff transportation costs’ compensations and meal allowances were not payed. Moreover, auditors noted deficiencies in public procurement. For example, in the contract for software maintenance an inappropriate price index was used, which led to exceeding the permissible price increase percentage. Contracts and procurement data were not published on the public procurement portal. Unselected bidders for contracts were not notified of the tender results, and a contract lacked an anti-corruption clause. The auditee rectified the violations during the audit, so a report on corrective measures was not required. The SAI recommended that, in future simplified public procurement procedures, the court analyze other suppliers’ prices and document this information.