Magazine No. 26 - 2021 105 Studies and other articles The pandemic COVID-19, which covered the world in 2020, affected all spheres of life and made significant adjustments to the work of each person and institution. Introduced quarantine restrictions around the world have intensified the search for new forms and tools by supreme audit institutions to ensure that governments respond adequately to emergencies, as well as provide the public with upto-date information on the use of public money. The Accounting Chamber of Ukraine was no exception in this process In 2020, the Accounting Chamber of Ukraine has contributed to the fight against the pandemic by developing a tool that allows the most rapid identification of risks arising from the use of public funds to combat coronavirus disease. A tool that allows the most rapid identification of risks arising from the use of public funds to combat coronavirus disease Within the framework of monitoring the state of execution of the State Budget of Ukraine, in 2020 the auditors of the Accounting Chamber began tracking disbursements for combating COVID-19 immediately after the introduction of quarantine restrictions in Ukraine and entry into force of the Government’s decision to simplify the procurement procedure at the expense of state and local budgets of necessary items and services to combat the pandemic. The auditors of the Accounting Chamber have developed an algorithm for identifying and sampling payments that can be used to combat coronavirus disease. The algorithm in the daily mode identifies payments from the State Budget, including from the Fund for Combating Acute Respiratory Disease COVID-19, caused by coronavirus SARS-CoV-2 and its consequences, expenditures of local budgets, extrabudgetary funds and non-budgetary institutions serviced by the State Treasury Service of Ukraine. The auditors of the Accounting Chamber have developed an algorithm for identifying and sampling payments that can be used to combat coronavirus disease From May 2020, the website of the Accounting Chamber presents visualized information in the form of a dashboard (https://tabsoft.co/3qUyy7U), developed jointly with representatives of public organizations. Accounting Chamber of Ukraine GLOBAL CHALLENGES TESTING ABILITY OF SAIs TO REACT: TAKING MEASURES TO MITIGATE THE NEGATIVE IMPACT OF THE CONSEQUENCES CAUSED BY THE PANDEMIC COVID-19
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