EUROSAI 96 Studies and other articles The crisis caused by the COVID-19 pandemic put the Supreme Audit Institution of Romania in front of unseen challenges, which aimed, in particular, to modify the annual activity program and accelerate the pace of specific actions. The need to respond quickly and transparently to Parliament's request, but also to society's expectations regarding how the public resources are spent during the state of emergency, was the benchmark for all the Court's actions, in a period dominated by uncertainties. The inherent restrictions, brought by the new medical reality, have been an additional challenge in the context of a public administration in which the paper document, and not the electronic one, is still the basis of any activity. We had to allocate significant human resources in audit missions, at the request of the legislator, to streamline internal workflows, to move internal and external communication from offline to online, when and where possible, to undertake rigorous and fast research work, but also a tailor-made risk analysis. And we had to understand the reality we are in, with its limitations and rigors, and guide the audited entities more than we did before. Finally, the Report submitted to the Romanian Parliament, regarding the Management of Public Resources during the State of Emergency, was unanimously evaluated as one of the most valuable audit documents delivered by the Court of Accounts. References to the findings and recommendations made by external public auditors in this report, prepared and issued in August 2020, during the budget year, continue today, and the effects of the audit work undertaken are a valuable guide for the Romanian public administration. Recommendations ignored In order to better understand the challenges of external public auditors, we can take as a benchmark the medical system, the first to respond during the pandemic. The shortcomings of this system have been identified and reported to the Ministry of Health by the Court of Accounts over the years. It has been repeatedly recommended to implement a sustainable policy of securing material provisions and human resources. The fact that the planning of the public health system has not been harmonized with the real needs of the population has generally resulted, moreover during the crisis situation, in inefficient and often misuse of medical services and fundings. The non-existence of medical reserve stocks has resulted in purchases at uncompetitive prices, from unverified suppliers. Then, the legislative process, specific to the state of emergency, had gaps, leaving room for improvisations and implementing errors. Thus, one of the painful characteristics of the external public audit activity in Romaniawas brought back into spotlight: the Mihai Busuioc President of the Romanian Court of Accounts ROMANIAN COURT OF ACCOUNTS DURING STATE OF EMERGENCY: CHALLENGES AND OPPORTUNITIES First public crisis audit: 949 proceedings, 700 external public auditors involved, 60 days for reporting to Parliament The Report submitted to the Romanian Parliament, regarding the Management of Public Resources during the State of Emergency, was unanimously evaluated as one of the most valuable audit documents delivered by the Court of Accounts
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