SAI Brazil audited the procurement of companies in the nuclear sector (Indústrias Nucleares do Brasil S/A, Eletronuclear S/A, Nuclebrás Equipamentos Pesados S/A and ENBPar). The auditors identified excessive use of exceptions to the requirement for holding public tenders. In the Eletronuclear contracts signed without competitive bidding amounted to 5.3 billion reais (USD 1.01 billion), in Nuclep - 1.4 billion reais (USD 270 million), and in INB such contracts accounted for 22.5% of total procurement expenditures. According to the SAI, excessive use of the non-competitive mechanisms increases the risk of price overruns. Furthermore, SAI found deficiencies in data quality and transparency. Over 70% of Eletronuclear's contract items lacked a complete description of the subject matter, while Nuclep did not publish its tenders on the National Public Procurement Portal (Portal Nacional de Contratações Públicas) in violatation of the law. SAI Brazil issued 573 warnings concerning suppliers whose share capital was disproportionately low relative to the contract value, contractors that had been recently established (existing for less than six months) and suppliers that had a conflict of interest. Auditors recommended improving the supplier qualification and selection processes to mitigate the risks of contract non-performance.

SAI Peru conducted an audit of a hydrocarbon exploration and exploitation project off the coast of Piura and Lambayeque which has been frozen for more than 13 years due to force majeure. The contract between Perúpetro S.A. and the operating company which provided for the term of up to 30 years for oil production and up to 40 years for natural gas production was signed in March 2002. The minimum work program was fully completed, and in 2009, the commercial discovery of the Esperanza natural gas field was announced. However, in April 2012, work was suspended due to social conflicts in the project area recognized as force majeure. According to the SAI's assessment, throughout the period there was not enough dialogue between the operating company, local communities and the authorities. There was no proper intervention by competent authorities to prevent social conflicts that contributed to the project's continued freezing. Therefore, it is no longer appropriate to continue treating the conflict as a force majeure. SAI Peru recommended that the Perúpetro S.A. take measures to ensure compliance with the contract terms as well as submit information on the measures taken with supporting documentation.

SAI Colombia audited the effectiveness of precautionary measures regarding the family compensation funds by the Superintendency of Family Subsidies (Superintendencia del Subsidio Familiar, Supersubsidio), an agency under the Ministry of Labour (Ministerio de Trabajo) of Colombia. The audit covered an assessment of 24 precautionary measures issued by Supersubsidio between 2019 and 2023. More than half of the measures did not achieve the expected level of effectiveness and efficiency: 9 measures (38%) received a satisfactory rating, 13 measures (54%) received an unsatisfactory rating. The remaining 8% corresponded to atypical cases that could not be assessed. Auditors found that the reasons for imposing precautionary measures by Supersubsidio were problems within the funds caused by insufficient healthcare funding linked to their significant involvement in the healthcare system, as well as deficiencies in administrative management. The audit also revealed regulatory gaps affecting the effectiveness of Supersubsidio's precautionary measures. Specifically, the legal framework lacks a clear list of grounds, criteria, procedures, and time limits for the application of precautionary measures by Supersubsidio. This may lead to an overreach of its discretionary authority. SAI Colombia recommended revising the regulatory framework of the family subsidy system to ensure greater transparency, effectiveness, and fairness.

SAI Vietnam completed an audit of investment incentive measures in economic zones and industrial parks for the period of 2022-2024. The audit was conducted at the Ministry of Finance and local governments of eight provinces. Auditors identified deficiencies in the procedure for issuing investment registration certificates according to the 2020 Investment Law. Specifically, some foreign investment projects require approval of their investment policy by the National Assembly, Prime Minister, and the provincial People's Committee. Foreign companies must also undergo the process of issuing investment registration certificates, which results in significant administrative burden on businesses. At the same time, not all foreign investments are subject to these rules which makes the framework non-uniform. SAI also found inconsistencies in the rules governing the rights of foreign experts and workers to reside in industrial parks: while one act provides for such a possibility, another stipulates that they are permitted to reside only in residential premises on territory used as official land of the industrial park. Other auditors' comments dealt with gaps in tax regulation regarding the term of the tax incentives and guidelines for determining them based on the location of the investment project if the industrial park is situated in areas with different regimes. SAI concluded that investment promotion policies for economic zones and industrial parks are adversely affected by the lack of a special law.

SAI Colombia conducted an audit of the Corporation for Sustainable Development of the Archipelago of San Andrés Providencia and Santa Catalina (Corporación para el Desarrollo Sostenible del Archipiélago de San Andrés Providencia y Santa Catalina, CORALINA Corporation) during the period from 2023 to 2024. The auditors identified irregularities in the execution of the contract dated November 28, 2023 between CORALINA Corporation and the Association of Coastal Municipalities - Asomucosta on the assessment of the impact of the destruction of stony coral tissues on the reefs of the archipelago as part of the ecosystem restoration project. The violations amounted to 4.642 billion Colombian pesos (USD 1.26 million). SAI Colombia recommended that the Corporation take measures to address the identified irregularities.