SAI Bhutan conducted performance audit of the sanitation and hygiene maintenance in public schools. The audit was conducted at the Ministry of Education and Skills Development. Following in-person inspections of schools, SAI reached the following conclusions: • there are significant problems with the operation of water supply, sanitation and hygiene facilities (insufficient number of toilets for both men and women, inadequate water supply and inadequate sanitary and hygienic conditions); • a number of schools do not have toilets that meet all the specified design characteristics set out in the National Standards; • a number of schools require urgent maintenance of water supply and wastewater disposal facilities; • some schools lack adequate access to water, sanitation and hygiene facilities, including inclusive facilities for students with disabilities; • water quality testing in schools was carried out inconsistently, there was a lack of clear communication and coordination between schools and water supply agencies, and there were no schedules or results of inspections of water supply agencies to schools; • there was no reliable monitoring and evaluation system to track the progress of implementing the National Standards in schools, which made it difficult to assess their effectiveness; • the current practice of recruiting staff involved distributing cleaners across school levels in accordance with the Ministry’s personnel policy, rather than taking into account the actual number of students; • limited budgets for school maintenance seriously hindered school management's efforts to carry out upgrades, repairs and ongoing maintenance. SAI Bhutan called on the Ministry to take urgent action.

The Comptroller of Puerto Rico conducted an information technology audit at the Municipal Revenue Collection Center (Centro de Recaudación de Ingresos Municipales). Auditors found that the tax benefits and overpayment refund claims were aproved without supporting documentation and without meeting the deadlines. Furthermore, the audit revealed that the reconciliation of assessed and actually collected property tax amounts was performed manually by the auditee's staff. Auditors also noted violations in the process of registering and processing change-of-address requests. Due to errors in the address records, 41,470 tax bills worth USD 36.1 million were returned to the Municipal Revenue Collection Center.

SAI Mongolia conducted a performance audit of animal vaccination in the Khuvsgul aimag. During the audit, SAI Mongolia involved inspectors from the regional audit office, mainly to verify primary payment documents for vaccination services. The auditors found that the aimag veterinary department had implemented measures to prevent infectious animal diseases based on the medium-term development policy of the aimag. The costs of preventive measures were calculated and planned based on the number of animals and the prevalence of the disease. SAI revealed that due to the lack of control by higher-level veterinary services, 1.3 billion tugriks (around 320 thousand USD) were paid for various veterinary services based on unconfirmed primary documents. The auditors examined animal disease reports for 2024 for 13 types of diseases and identified violations in the amount of 135.3 million tugriks (around 38 thousand USD), which is 10.9% of the total budget allocated to combat animal diseases. Moreover, based on several receipts for payment for two-component vaccination, a total of 1.2 billion tugriks (around 315 thousand USD) were paid from the budget, but the auditors were not provided with primary documents proving the repeated vaccinations with various vaccines. SAI noted that as a result of preventive measures, the rate of spread of infectious diseases was reduced and there were no infectious diseases cases registered since 2024 .

SAI Dominican Republic conducted an audit of the General Directorate of Customs (Dirección General de Aduanas) for the period of 2016 to 2019. The audit identified violations related to public procurement, tax administration, and public service. Specifically, the auditors noted that during the audited periods, the income tax from additional bonus payments to employees had not been withheld or had been withheld incorrectly for a total of 389 million Dominican pesos (around 6.1 million USD). The audit showed that the General Directorate of Customs failed to fulfill its role as the agent responsible for the collection and administration of taxes.

SAI Peru conducted an audit of tax collection in the Motupe Municipality (Lambayeque region) from January 1, 2011, to January 8, 2025. Auditors found that the responsible officials allowed the statute of limitations to expire on 1,193 cases of property tax debt, resulting in a loss of 235 thousand soles (around 69.8 thousand USD). SAI Peru also noted structural deficiencies in tax administration, such as a lack of technical support from the information technology unit, which limits the reliability and continuity of recording payments and obligations. Furthermore, there are no internal directives and procedural manuals governing the processes of tax collection and assessment.