SAI Ecuador has published its report on the construction, maintenance and repair of water supply and sanitation systems over 2011-2021. The report was formulated based on 38 audit reports on 17 provinces of the country. The auditors analyzed 231 conclusions and identified such recurring violations as: • non-fulfillment of terms by contractors; • errors in the allocation of public resources; • non-compliance of the performed works with the established requirements; • equipment failures; • design changes that interfere with the normal operation of the systems; • use of non-certified materials; • delays in the completion of construction works. According to the SAI, projects and plans were often developed without the necessary research, drawings and environmental documentation, which led to the purchase of unused materials and equipment, reduced efficiency and increased costs of work.

SAI Guyana conducted a performance audit of the Women’s Innovation and Investment Network (WIIN) training programme of the Guyana Women’s Leadership Institute (GWLI) assessing its role in empowering vulnerable women. The audit covered the period from 1 January 2021 to 31 December 2022. The GWLI has developed good working environments and training spaces, as well as provided staff with necessary equipment. During the design of the WIIN Programme, training needs were identified, and systems were put in place to properly monitor and evaluate the Programme's performance and graduates' progress. In 2021-2022, over 6,000 individuals received training through the GWLI’s WIIN Programme, exceeding the targeted amount and representing 41% of the persons who had applied for the period. However, auditors concluded that the WIIN Programme could not have empowered underprivileged and single-parent women to gain employment or start a small business – only 16% of vulnerable women who applied for training took part in the Programme. Key stakeholders were not involved in designing the WIIN Programme and participants were not checked up on to receive feedback for critical decision-making. SAI Guyana made six recommendations to improve the GWLI's performance, including to ensure that there is an approved organizational structure with the required staff strength; that consultations with stakeholders and decisions made for course design are documented; that databases maintained by the GWLI are complete with accurate information; that engagements with graduates are documented, analyzed, and used for decision-making.

SAI Ecuador evaluated the transfers of state resources to sport organizations by the Ministry of Sports over 2016-2022. The following recurring shortcomings were identified during the audits: • payments to the heads of sports organizations were made according to abolished rules; • transactions were not supported by documents on the transfer of funds and invoices; • some organizations lacked documentation on the implementation of annual operational plans; • sports federations did not fulfill planned investment indicators; • government procurement was carried out in excess of budget limits and without due diligence. The audits results indicate inefficient use of public resources and violation of planning and control procedures both by the Ministry and sports organizations.

SAI Albania conducted an audit of the National Agency for Environmental Protection (Agjencia Kombëtare e Mjedisit) for 2022 and found violations of the legislation on public procurement and environmental protection. In 2022, the Agency procured services of inspection and assessment of the Air Quality Monitoring Station, but auditors found no necessary documentation on the procurement rules and no confirmation of engineers' employment. Problems were also identified in the environmental control and permit issuance system: the Agency used old forms for environmental permits, so 1,274 permits and 590 reports were issued with violations. The SAI recommended that the Agency conduct inspections of previously issued permits, and cancel them if violations are found. In addition, the SAI recommended that the auditee ensure that the public procurement procedure complies with the legislation, conduct inspections to verify that permits comply with new requirements, update data in the register of environmental permits and the register of waste transfers, establish interdepartmental cooperation and create a single database on obligations to pay fees and environmental permits, include verification of recommendations for environmental improvement in annual planning and develop a Strategic Inspection Plan based on risk assessment.

SAI Ghana conducted a performance audit of measures taken by the Environmental Protection Agency (EPA) to minimize the negative impact of activities on the environment. The audit coverage period was from 2019 to 2023. Auditors found that EPA, acting within its mandate, educates and sensitises the public, classifies businesses according to their level of impact, issues permits and defines permit conditions, trains staff of business entities to implement prescribed safe environmental practices and monitors their operations. Despite these activities, the audit results were unsatisfactory: SAI found inadequate inspections and technical reviews; failure to adequately adhere to environmental permitting procedures and gaps in the validity timeframe for environmental permits issued, as well inadequate training of staff of permitted undertakings on the implementation of impact mitigation plans. SAI Ghana recommended that EPA strengthen its compliance enforcement of environmental laws to identify undertakings with invalid permits; ensure that inspections are conducted prior to issuing permits; ensure that monitoring activities are planned and implemented to cover the operations of small and medium-scale entities in addition to large-scale ones; and improve the quality of educational programs for staff to ensure that all permitted undertakings understand and comply with the implementation of permit conditions.