This is a very broad question. I could give you a list of items, but I'm going to focus on the three reports before us. They show that better cost planning is needed; this issue is often raised in our reports, as is the fact that certain things are missing. So, at the start of a project, it's important to take the time and make the effort to get a good estimate of the costs.
With regard to your comment on good risk management, costs must be closely monitored. When contracts are in a foreign currency, significant currency fluctuations will certainly affect the budget. More rigorous cost monitoring is essential in any project that the government undertakes.
We must also carry out a dynamic analysis of situations. Situations change. When a decision is made, the world continues to turn and change. I think it is also essential to have the flexibility to adjust. This will become apparent during annual monitoring. Vigilance is essential when monitoring a project.