SAI Indonesia presented the reports on audits of the Coordinating Ministry of Political, Legal and Security Affairs (Kementerian Koordinator Bidang Politik dan Keamanan, Kemenko Polkam) and the Ministry of Foreign Affairs (Kementerian Luar Negeri Republik Indonesia, Kemlu) for 2024. The auditors noted the importance of implementing SAI recommendations in order to boost accountability and transparency of public financial management. The SAI drew attention to the need for the Coordinating Ministry to plan and use public funds more efficiently. SAI also made a number of recommendations on improving the work of the Ministry of Foreign Affairs. SAI has set a 60 days deadline for auditees to provide a report on the measures taken to implement the recommendations.

SAI Uzbekistan analyzed water sector performance. Auditors assessed the efficiency of the use of funds allocated for canal reconstruction in 2025 and found significant delays. According to the SAI, despite canal concreting work being carried out in the first quarter of 2025, not a single facility was finished. An analysis of the implementation of water-saving technologies revealed instances of non-use of drip irrigation technologies. Auditors found that the Ministry of Water Resources transferred a number of pumping stations to public-private partnerships (PPPs) between 2020 and 2025. The audit identified the following deficiencies: - regular semi-annual monitoring of work performed under the concluded agreements was not conducted; - the Ministry did not receive documented information on the work performed by the private partners; - there were no minimum requirements for the volume of private investment or energy conservation in PPP projects. Furthermore, an analysis of the automation and digitalization of water and electricity metering, as well as water management facilities, showed that the information systems developed in the industry are not fully functional.

SAI Jamaica conducted a performance audit of the resource management of the Office of Disaster Preparedness and Emergency Management. For the period from 2018/2019 to 2023/2024, the Office experienced some challenges in the management of its financial, human and physical resources that posed a risk to its ability to effectively plan and respond to emergencies and natural disasters: - disconnect between management and the Board which led to unapproved Strategic and Operational plans, and management's failure to submit annual reports and audited financial statements to the Board; - recruitment challenges, high staff turnover, and health hazards within the Office’s premises; - failure to replace the central air conditioning unit at the head office despite allocated funds, delays in replacing the main server, and defective storage units. SAI Jamaica’s recommendations focused on addressing identified violations and ensuring that the Office's governance and resources management practices comply with relevant acts and strategic objectives.

SAI Malaysia reported on the audit of the implementation of the 11th and 12th Malaysia Development Plans which included five audits of seven ministries. The total planned investment under the two documents amounted to 571.92 mln Malaysian ringgits (USD 135.3 mln). Auditors found serious violations at three audit sites: agricultural company FELCRA Berhad, National University of Malaysia (Universiti Kebangsaan Malaysia) and Malaysian Armed Forces (Tentera Darat Malaysia, TDM). Specifically, between 2022 and 2024, FELCRA Berhad entered into lease agreements for four oil palm plantations for a total of 241.76 million Malaysian ringgits (USD 57.2 million). Auditors found this amount to be inflated and pointed out management deficiencies. National University of Malaysia also exceeded the government procurement limit in three tenders totalling 58.45 million Malaysian ringgits (USD 13.8 million). Auditors found deficiencies in the Malaysian Armed Forces' contract administration and procurement management for the Gempita armoured vehicle for the period of 2020-2023. The violation included non-collection of two fines amounting to 162.75 million Malaysian ringgits (USD 38.5 million) for delays in the delivery of Gempita and to 1.42 million Malaysian ringgits (0.34 million) for delays in the procurement of maintenance, repair and spare parts services for armoured vehicles. In addition, auditors found delays in maintenance, repair, and spare parts services for armored vehicles worth 107.54 million Malaysian ringgits (USD 25.44 million). SAI Malaysia also identified shortcomings in the implementation of the vegetable oil subsidy program by the Ministry of Domestic Trade and Cost of Living, including the ineffective use of quotas. The audit found that the prequalification procurement method introduced by the Ministry of Finance created opportunities for manipulation, with unqualified suppliers managing to advance through all stages of the tender process to the final stage. SAI Malaysia recommended discontinuing the use of prequalification procurement method and using an open tendering method to ensure accountability and transparency in the procurement process. The audit conducted by the SAI between 2024 and June 2025 resulted in a recovery of 157.73 million Malaysian ringgits (USD 37.31 million), including through the collection of fines, taxes and penalties.

SAI Indonesia presented its report on the audit of 2024 financial statements of three authorities: Ministry of Law and Human Rights, General Election Commission and General Election Supervisory Agency. During the audit, SAI assessed compliance with the principles of transparency, accountability and results-based public financial management. SAI considers these principles as the basis for successful implementation of the Golden Indonesia 2045 national vision. SAI mentioned that the financial report of the Ministry of Law and Human Rights received a positive audit opinion for the 16th consecutive time. According to the SAI, this achievement demonstrated the Ministry's consistency in ensuring accountability in public finance management. SAI also appealed to all three ministries,* which were created as a result of the separation of the Ministry of Law and Human Rights, to follow this course. According to the results of the audit of the General Election Commission for 2024, an unequivocally positive opinion was issued. SAI expressed the hope that the General Election Commission would continue to improve internal oversight of public financial management. The auditors noted that the level of implementation of the SAI’s recommendations by the General Election Supervisory Agency already reached 87.29%. SAI called on all auditees to take immediate action to implement the recommendations within 60 days as prescribed. * The structure of the Ministry of Law and Human Rights was divided into three new ministries: Ministry of Law, Ministry of Human Rights and Ministry of Immigration and Correction.