SAI Somalia conducted a performance audit of the implementation of the Somali Custom Automated System (SOMCAS) by the Revenue Directorate. Auditors assessed SOMCAS's compliance with international system development standards, application and database controls, governance aspects of SOMCAS, as well as the integrity of the data processed and output by SOMCAS. SAI Somalia noted the following deficiencies: - the absence of IT governance and formal IT policies, along with a lack of formal controls in data center operations; - the lack of integration between SOMCAS and revenue collection systems; - incomplete and inadequately validated data; - inconsistent data in manifests, cleared declarations and cargo documentation; - utilization of an external system for customs valuation, posing significant legal and operational risks; - unprotected source code due to the absence of an escrow agreement for source code ownership; - the lack of formalized data backup and disaster recovery processes. SOMCAS offers significant promise for improving customs operations in Somalia, but realizing its full potential requires addressing its current operational and security deficiencies. To this end, SAI Somalia has prepared a comprehensive guideline on enhancing IT governance.

SAI Kyrgyzstan conducted a compliance audit of the budget revenue administration by the State Tax Service in 2025. The auditors identified serious shortcomings in both tax administration and financial discipline at the agency. Specifically, based on taxpayer declarations, reports, and invoices, they identified a risk of 11.6 billion soms (approximately USD 132 million) in uncollectible taxes. As a result of the measures taken, additional 3.2 billion soms (approximately USD 36 million) in taxes were charged, and work has begun to return them to the budget. Following the audit, SAI issued an action order and several recommendations to address the identified violations, improve the efficiency of budgetary funds administration, and strengthen financial discipline.