SAI India conducted a compliance audit at the Ministry of Electronics and Information Technology and the Ministry of Communications. Inter alia, the auditors analyzed the National Knowledge Network project - a high-speed information network connecting all universities, libraries, laboratories, hospitals, etc. The report noted that the project was extended four times with successive funding increases. According to the SAI, implementation and enforcement of its Internet Protocol Policy and the signing of Memorandums of Understanding (MoU) with the user institutions to ensure network security are still a work in progress. Auditors recommended that the Ministry of Electronics and Information Technology strengthen control over spending on the National Knowledge Network, and consider developing a dedicated web portal which captures the complete network details with facility for Management Information System reports. It was also recommended that the auditee ensure compliance with MoUs and Internet Protocol Address Usage Policy, and firm up the methodology for periodic Information Systems security audits.

SAI Cabo Verde conducted a performance audit* of the state policy on protected areas (PAs) in achieving targets for the protection of terrestrial, inland water, coastal and marine areas. The audit coverage period was from 1 January 2018 to 31 December 2022. Audit results showed that the targets were partially achieved. Auditors found that some PAs lacked their own administrative centers, management plans and planning tools for monitoring and combating environmental emergencies, as well as material resources for these purposes. SAI noted shortage of technical specialists; absence of a budget detailed for each protected area; inconsistencies in geographical delineation of PAs; lack of dedicated research support structures in most PAs; low level of participation of local communities in decision-making on improving protected area management and sustainable use of natural resources. SAI recommended adjusting boundaries of PAs, updating management plans, continuing to recruit more security guards at checkpoints, introducing technological protection measures, providing faster and more transparent access to accounting data by creating cost centers for each protected area, and providing PAs with the ability to generate financial resources and implement tools that will enable them to generate their own income. _________________________________ * The activity is part of a coordinated international audit led by the Brazil Federal Court of Accounts and conducted in accordance with the Strategic Plan 2017–2022 of the SAIs of the Community of Portuguese Language Countries.

SAI Gambia audited the 2021 financial statements of The Gambia Ferry Services. The auditors ranked the financial statements into three risk levels, noting low risk in the management of receivables. Among the low-risk violations identified was the lack of supporting documentation for employee vehicles for which loans were obtained from the company. Among the highest risk violations identified by the SAI were the lack of operating process manuals for the company, as well as the lack of a health and safety policy. Auditors believe that manuals are a valuable tool for new employee training and induction. Without documented processes, the onboarding and induction phase may be less effective and new employees may find it difficult to understand and follow established processes. Standardized procedures are also necessary to effectively respond to accidents, injuries or other health and safety incidents. SAI recommended adopting a system of regular reviews to confirm and document the existence of comprehensive insurance policies for all loans issued to employees. The auditors also recommended to develop the manuals for the Operations Department, Health and Safety Department outlining clear procedures, protocols, and guidelines pertaining to the functions of each department.

SAI Switzerland conducted a follow-up audit of the implementation of key recommendations issued during the 2019 audit of the Federal Office of Customs and Border Security (Bundesamt für Zoll und Grenzsicherheit, BAZG). At that time, four recommendations were made concerning statistics, risk analysis and the supervision of precious metal smelters by the Central Office for Precious Metals Control* (Zentralamts für Edelmetallkontrolle). In 2023, the value of imported unprocessed gold amounted** to CHF 91.9 billion (or USD 109 billion), representing 28% of the total value of imports of all goods into the country. The value of imported precious metal goods in 2023 amounted to CHF 8.5 billion (or USD 10.12 billion). The follow-up audit found that the recommendation to clarify the scope and criteria for supervision of precious metal smelters was implemented. The Guidelines developed by the Central Office for Precious Metals Control detailed the responsibilities of precious metal smelters, further clarified the “questionable origin” of the commodity, and provided instructions for licenses specification. The Central Office also developed the Guidelines for Comprehensive Risk Analysis in Supervision under the current regulatory framework. The Guidelines are used both for planning in the central office and for audits by external auditors. SAI noted high synergies and savings potential for the auditees. The recommendation to strengthen the competencies, resources and independence of supervision of the Central Office has been implemented, with supervision assigned to a separate unit. ** Monitors trade in precious metals (gold, silver, platinum and palladium) and brands precious metal products (jewelry and watches). ** Gold imports to Switzerland are free of customs duties and VAT.

SAI Lithuania audited the performance of consular functions by the Ministry of Foreign Affairs in 2021-2024. The audit found that the volume of consular activities during the specified period increased by 47%, while the number of consular officers and consular employees working in Lithuanian missions abroad, actually performing consular functions and carrying out consular activities, decreased by 17.3%. The auditors also found that 25% of consular inspections were carried out more than 5 years ago, there is no control over the elimination of inconsistencies identified during the inspections and the implementation of the recommendations issued. In addition, the audit showed that not all premises where Lithuanian citizens are provided with consular services comply with the established requirements (out of 26 institutions inspected, 10 comply with the requirements). The SAI recommended that the Ministry of Foreign Affairs improve the process and enhance the efficiency of management of existing resources to ensure a higher level of consular service delivery.