Audit of the management of public resources during

Transcript:Audit of the management of public resources during:
Audit of the management of public resources during the state of emergency (16.03.2020 – 15.05.2020) - special report drawn up by the Romanian Court of Accounts at the request of Romania’s Parliament Director Cristina Breden 1 CONTENT I. Introduction II. Legislative context III. Audit activity and findings IV. Audit conclusions V. Audit recommendations 2 I. Introduction The global pandemic triggered by the new coronavirus placed society into a state of total uncertainty. The lack of control and of a known and proven response resulted in untried measures being introduced, often impaired by improvisation. There was no state in the world in a similar situation which could be identified as a perfect model to be followed. Citizens of all states expected, more than ever, a coherent and sound response from the public authorities, regarded as the central pillar in the management of the emergency situation. Each individual was faced with the unknown in its most acute form, being forced to function in a situation never experienced before and for which he/she had no training. Public institutions have their own systems of operation, hold reaction mechanisms, some faster and more efficient than the other, but we cannot talk about a perfect mechanism anywhere. 3 I. Introduction Romania was no exception in this global landscape, trying to manage this health crisis with its own resources and its own experience. In an attempt to build up its response mechanisms to such a crisis, only specific examples from various countries, by different sectors could make up a concrete guideline. The Romanian Court of Accounts, as the supreme audit institution, has sought in its actions not to compromise the joint public efforts of response to the crisis. The institution has to cope, in its turn, with the same challenges and to answer correctly, transparently and rapidly to the general expectations. In this context, by mid-May, the personnel in charge of the audit have engaged in a large-scale action of verifying the way in which public resources were applied during the state of emergency. The driver of this action was Romania’s Parliament, by Decision no. 4 of 16.04.2020, decided that within 60 days after the cessation of the state of emergency (16.03.2020 – 15.05.2020), the Romanian Court of Accounts should conduct an audit of the management of public resources during the state of emergency and to present to Parliament a report of its findings, as well as