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01 March 2021

Expenditures, impact and response to the COVID-19 pandemic, under the audit focus

auditimi i covidit

The National Audit Office will test the expenditures, impact and response to the Covid-19 pandemic, from different perspectives, in terms of finance and compliance through 116 regular annual audits and by conducting separate performance audits on and projects audits for the funds allocated to manage the pandemic.

Performance audit on Supply of Medical Equipment and Optimisation of Technical and Human Resources to respond to the Needs of COVID-19 Patients aims to assess whether the responsible institutions have managed to provide the necessary supplies on time and properly manage the technical and human resources to ensure that they meet the needs of COVID-19 patients

In order to make this assessment, two audit objectives are foreseen: when it comes to supply with drugs, protection material and other needed equipment, we will evaluate whether the needs analysis has been done and how it has been done. Whilst, when it comes to the technical and human capacity management, we will be assess how the relevant institutions have deployed and managed the health personnel and whether they are properly coordinated to ensure that they respond to the needs generated by the pandemic.

In addition to this audit, NAO is at the early stages of research for performance audits related to emergency management in more general terms and the impact or protection of the economy during the COVID-19 pandemic.

The audits are expected to be published according to the Annual Audit Plan 2020/2021.