Role of Supreme Audit Institutions in Governments' Response to COVID-19 : Emergency and Post Emergency Phases

Coronavirus disease 2019 (COVID-19) is an unprecedented public health emergency, with associated significant economic impact, affecting all developing and developed countries. As it unfolds and countries respond, the role of Supreme Audit Instituti...

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Main Author: World Bank
Format: Policy Note
Language:English
Published: World Bank, Washington, DC 2020
Subjects:
Online Access:http://documents.worldbank.org/curated/en/267801591908669145/COVID-19-Role-of-Supreme-Audit-Institutions-SAIs-in-Governments-Response-to-COVID-19-Emergency-and-Post-Emergency-Phases
http://hdl.handle.net/10986/33901
id okr-10986-33901
recordtype oai_dc
spelling okr-10986-339012021-06-14T09:55:23Z Role of Supreme Audit Institutions in Governments' Response to COVID-19 : Emergency and Post Emergency Phases World Bank GOVERNANCE AUDIT INSTITUTION CORONAVIRUS COVID-19 PUBLIC HEALTH EMERGENCY PUBLIC FINANCIAL MANAGEMENT TRANSPARENCY ACCOUNTABILITY PANDEMIC RESPONSE EMERGENCY STAGE BUDGET EXECUTION POST-EMERGENCY STAGE Coronavirus disease 2019 (COVID-19) is an unprecedented public health emergency, with associated significant economic impact, affecting all developing and developed countries. As it unfolds and countries respond, the role of Supreme Audit Institutions (SAIs) is being recognized as crucial to supporting the government response mechanisms through maintaining public financial management discipline and ensuring transparency and accountability. Past experience from SAIs' engagement in government responses to natural and human-made disasters, including health emergencies like Ebola, provides good lessons for SAIs confronted with the COVID-19 pandemic. This note seeks to propose ideas on how SAIs can respond to the crisis now and during the recovery phase. During the emergency stage, the primary focus of governments is on safeguarding livelihoods and public health. Auditors are themselves constrained both by their physical access limitations and the imperative to avoid impeding government's speedy responses to the pandemic. Under these circumstances, crucial oversight and key controls may suffer, especially as public financial management systems are adapted to be responsive and flexible. 2020-06-12T15:01:51Z 2020-06-12T15:01:51Z 2020-06-01 Policy Note http://documents.worldbank.org/curated/en/267801591908669145/COVID-19-Role-of-Supreme-Audit-Institutions-SAIs-in-Governments-Response-to-COVID-19-Emergency-and-Post-Emergency-Phases http://hdl.handle.net/10986/33901 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Policy Note
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic GOVERNANCE
AUDIT INSTITUTION
CORONAVIRUS
COVID-19
PUBLIC HEALTH EMERGENCY
PUBLIC FINANCIAL MANAGEMENT
TRANSPARENCY
ACCOUNTABILITY
PANDEMIC RESPONSE
EMERGENCY STAGE
BUDGET EXECUTION
POST-EMERGENCY STAGE
spellingShingle GOVERNANCE
AUDIT INSTITUTION
CORONAVIRUS
COVID-19
PUBLIC HEALTH EMERGENCY
PUBLIC FINANCIAL MANAGEMENT
TRANSPARENCY
ACCOUNTABILITY
PANDEMIC RESPONSE
EMERGENCY STAGE
BUDGET EXECUTION
POST-EMERGENCY STAGE
World Bank
Role of Supreme Audit Institutions in Governments' Response to COVID-19 : Emergency and Post Emergency Phases
description Coronavirus disease 2019 (COVID-19) is an unprecedented public health emergency, with associated significant economic impact, affecting all developing and developed countries. As it unfolds and countries respond, the role of Supreme Audit Institutions (SAIs) is being recognized as crucial to supporting the government response mechanisms through maintaining public financial management discipline and ensuring transparency and accountability. Past experience from SAIs' engagement in government responses to natural and human-made disasters, including health emergencies like Ebola, provides good lessons for SAIs confronted with the COVID-19 pandemic. This note seeks to propose ideas on how SAIs can respond to the crisis now and during the recovery phase. During the emergency stage, the primary focus of governments is on safeguarding livelihoods and public health. Auditors are themselves constrained both by their physical access limitations and the imperative to avoid impeding government's speedy responses to the pandemic. Under these circumstances, crucial oversight and key controls may suffer, especially as public financial management systems are adapted to be responsive and flexible.
format Policy Note
author World Bank
author_facet World Bank
author_sort World Bank
title Role of Supreme Audit Institutions in Governments' Response to COVID-19 : Emergency and Post Emergency Phases
title_short Role of Supreme Audit Institutions in Governments' Response to COVID-19 : Emergency and Post Emergency Phases
title_full Role of Supreme Audit Institutions in Governments' Response to COVID-19 : Emergency and Post Emergency Phases
title_fullStr Role of Supreme Audit Institutions in Governments' Response to COVID-19 : Emergency and Post Emergency Phases
title_full_unstemmed Role of Supreme Audit Institutions in Governments' Response to COVID-19 : Emergency and Post Emergency Phases
title_sort role of supreme audit institutions in governments' response to covid-19 : emergency and post emergency phases
publisher World Bank, Washington, DC
publishDate 2020
url http://documents.worldbank.org/curated/en/267801591908669145/COVID-19-Role-of-Supreme-Audit-Institutions-SAIs-in-Governments-Response-to-COVID-19-Emergency-and-Post-Emergency-Phases
http://hdl.handle.net/10986/33901
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