SAI Germany audited the program to promote young researchers (Programm zur Förderung des wissenschaftlichen Nachwuchses) with expected budget allocations amounting to 1 billion euros by 2032. The auditors also considered broader aspects of the support system for young scientists. SAI noted that the funding model for the establishment of tenure-track professorships at the universities was not economically efficient as it called for significant federal funding in addition to state financing which was supposed to be the main funding source. Flat-rate “strategic surcharge” was not always used by the universities according to its original intention – for sustainable and structural expenditures. Auditors found delays in interim reporting by the universities. Moreover, universities often reported vacant tenure-track positions too late and thus received excessive funding. SAI suggests that the overpaid funding be returned with interest. SAI Germany concluded that there were several scientific career opportunities open to young scientists, and federal funding is provided for human capital promotion in academia within other initiatives as well, so the viability of the audited program is open to question. Auditors suppose that the federal government should primarily influence young scientists’ working conditions through legislation. The Federal Ministry of Research, Technology and Space (Bundesministerium für Forschung, Technologie und Raumfahrt) did not agree with most audit results.

SAI Mauritius, under the guidance of AFROSAI-E, conducted a performance audit of the Ministry of Agro-Industry and Food Security and entities operating under its aegis. The auditors assessed measures to enhace food security and sustainable agricultural practices with respect to SDG 2 “Zero Hunger” over the period from January 2016 to December 2023. Despite significant expenditure by the Ministry in 2016–2020 (some 4.8 billion rupees or about USD 105 million), auditors noted no marked improvement in strengthening the agriculture sector. None of the targets set in respect of selected food crops was attained, and actual production per crop item fell below estimates. Audit identified performance gaps, including poorly defined targets, the lack of accountability for results, outstanding reforms and projects and inadequate monitoring of the progress, as well as weaknesses in the Ministry’s organizational set-up and insufficient collaboration among the Ministry and the relevant stakeholders. SAI Mauritius made a number of recommendations including the setting up of an autonomous structure responsible for the formulation of policies and plans relating to food security and sustainable agricultural practices; driving institutional reforms and monitoring performance; and holding respective stakeholders accountable for their assigned responsibilities.