I think that I understand what you mean.
We audited 14 contracts where advance payments were made. For seven of those contracts, we assessed the financial viability of the supplier. However, I don't believe that we looked at the timeliness of the equipment delivery. Many things must be considered, including the time required for manufacturing and the availability of the equipment from the supplier.
That said, we assessed the speed of delivery for the various contracts. However, I don't have details regarding the seven contracts where we didn't conduct the analysis.