We conducted audits for the 14 contracts where advance payments were made. We looked at whether certain audits were done.
Several audits can be conducted when it comes to procurement. Not all these audits were done for procurement contracts during the pandemic. For example, a company's financial integrity or financial capability should have been assessed, as required by the procurement policies. However, we found that this analysis was done in only 50% of cases, or for seven contracts.
That's why we recommended that this assessment always be done, even in the event of a pandemic where the government decides to assume some risk in order to act more quickly.