SAI China realesed information on several audits in the field of agriculture conducted by municipal audit institutions. In Shenyang, Liaoning Province, the effectiveness of use of funds allocated to strengthening the rural collective economy was assessed. Auditors examined operation of greenhouses and the progress of municipal agricultural investment projects, as well as assessed the quality of engineering work performed. In Chongqing*, during an audit of natural resources, geographic information technology was widely used. Auditors examined title documents for agricultural land, and monitored progress of agricultural construction projects during on-site inspections. During the audit of the modernization and renovation of a centralized wastewater treatment plant for rural territories in Hebei Province, auditors focused on the construction quality and practical functionality of the facility. They reviewed the drawings, tender and design documents, and conducted an on-site inspection. In the framework of compliance audit, the auditors assessed adherence to environmental requirements, design documents and standards. In Henan Province, auditors focused on rural fish farming. They comprehensively examined the progress and benefits of rural fisheries projects through document analysis and on-site inspections. In Hubei Province, auditors assessed the performance of rural domestic wastewater treatment plants. The team reviewed regulations, inspection reports, and conducted on-site inspections to assess the implementation of maintenance systems. The audit focused on the construction of domestic sewer pipe networks in the province, digital monitoring, and the operation and maintenance of treatment facilities. * City of central subordination.

SAI Mongolia completed an audit of companies operating under production-sharing agreements in the oil industry. The audit identified a number of deficiencies, most of which were not addressed during the audit period due to the lack of clear deadlines for the companies to submit cost reimbursement reports. SAI identified a violation by the Department of Mineral Resources and Oil (Ашигт малтмал, газрын тосны газар) of certain provisions of the Law on Oil (Газрын тосны тухай), according to which the Department was obliged to develop, approve and monitor the implementation of standards, rules and instructions for oil production activities. For example, the auditors discovered that the Department failed to develop criteria for classifying cost recovery expenses. Furthermore, it failed to submit fixed asset inventory results for the audited period to the Ministry of Mineral Resources and Oil. These violations impacted the accuracy of the financial statements of oil producing companies. In this regard, the auditors recommended that the Department reconcile the records of the movement of oil assets and resources of Donshen Oil Mongolia LLC (Доншен газрын тос Монгол) in the financial statements so that they are in accordance with current legislation. SAI recommended that the Ministry of Mineral Resources and Oil together with the Department define criteria and provide recommendations for recognizing the costs of oil production companies; amend the Procedure for Registration and Settlement of Oil and Gas Operations; and strengthen oversight of the implementation of production sharing agreements.