The Audit Bench audited the mixed economy company Alucam S.A. for the financial years 2017 to 2021, whose historical activity is foundry.  The authority noted anomalies including a very deteriorated financial situation, uncertain reliability of the company's accounts, and the foundry activity at risk due to the decommissioning of 40% of the electrolysis tanks.

Furthermore, the audit noted that rolling was added to the company’s activities following the merger by absorption with Socatral in 2020. Finally, the report highlighted that in the absence of recapitalisation, questions remain regarding the sustainability of the energy-intensive foundry activity while the debt to Eneo remains significant. In fact, the authority questions whether the country's interest necessitates mobilising 13% of electrical production to export aluminium at a loss, while the electricity needs of the population and the rest of the economy are not fully covered.

In light of these findings, the authority makes recommendations (i) to the government to quickly consider the recapitalisation of the company and (ii) to the general management to revitalise the foundry activity through cost control of production and an improvement of the commercial policy.