SAI China has published a selection of municipal-level audits in the fields of education and utilities. The municipal audit office of Yuechi County (Sichuan Province) audited a project of the relocation of a municipal solid waste transfer station. The auditors examined the construction quality, the acceptance procedures and documentation. They also checked the compliance of the project with the construction standards. The municipal audit office provided targeted recommendations to facilitate the completion and standardized operation of the project. Auditors in Wuhan City (Hubei Province) inspected higher vocational colleges and evaluated the support for innovation and entrepreneurship among college students. The audit focused on the development of curricula for innovation and entrepreneurship education, the establishment and management of incubation bases for innovation and entrepreneurship projects as well as the use of entrepreneurship support funds. Services provided by the educational institutions’ incubation bases in the areas of entrepreneurship training, project guidance, and market promotion were assessed. The municipal audit office of Pingshan County (Hubei Province) audited the distribution and implementation of subsidies for heat generation in rural areas during the heating season as well as assessed the efficiency of the heating equipment.

The regional audit institution of Henan Province organized a special audit of protection of ancient and notable trees in Luoyang. The audit focused on the allocation and utilization of funds designated for trees protection.  Auditors conducted on-site inspections of the locations, quantities and current conditions of ancient and notable trees throughout the city as well as reviewed the implementation of tree protection measures, including the installation of information plaques, pest and disease control and the repair of tree cavities, to ensure the effective conservation of natural resources and cultural heritage in Luoyang.

SAI Brazil audited the development and implementation of the Data Management System (Sistema Gestão Presente) of the Ministry of Education (Ministério da Educação). The System aims to promote the adoption of digital tools in basic education at the federal, regional, district, and municipal levels in order to ensure standardized and efficient collection and exchange of information about schools. During the audit, deficiencies in the technological architecture were identified. According to the auditors, reliance on a single cloud provider Amazon Web Services exposes the System to risks related to integrity, traceability, information security, and technological resilience. According to the report, the lack of adequate assessment of alternatives may lead to technological mobility constraints and a gradual increase in costs. SAI Brazil recommended that the Ministry of Education should identify databases that can enable cross-validation to improve the quality of the System’s data.

SAI Peru audited the construction of the San Ramón educational institution in the Tarma province (Junín region) with a capacity of 1,570 students that costs 108.3 million Peruvian soles (31.5 million USD). Auditors identified construction risks (concrete disintegration and incomplete pouring in beams that affects the building's strength and service life), noted the lack of fall protection measures when working at height and improper storage of materials, and found discrepancies between the work completed and payments made. The project's budget execution has reached 64%, while work completed is at 43%. As a result, the project completion deadline has been postponed to November 2026.

SAI Colombia conducted an audit of the defense sector for the period from 2024 to 2026. According to the auditors, the defense sector budget showed an upward trend. However, structural risks were identified: insufficient investment in innovation, fiscal risks related to the Armed Forces' pension system whose liabilities could exceed 140 trillion Colombian pesos (39 billion USD), as well as risks related to aircraft insurance. According to the SAI's assessments, only 19% of the Colombian Air Force aircraft have insurance coverage. The C-130 Hercules military transport aircraft, which crashed on March 23, 2026 in the municipality of Puerto Leguízamo (Putumayo Department) did not have a valid insurance policy at the time of the accident. Auditors express concern regarding the consequences that the lack of insurance coverage may have on the financial compensation mechanisms for the crew members and other military personnel affected by the accident. SAI recommended strengthening insurance coverage for strategically important assets, especially aircraft exposed to the highest operational risk; increasing investment in maintenance, modernization and risk management; implementing planning mechanisms that ensure a balance between operational expenses and long-term investments; and taking measures aimed at mitigating the identified fiscal risks, particularly in pension system.