The Covid-19 pandemic has in many ways exacerbated social and economic inequalities across the world. In an attempt to combat some of the impacts of the pandemic, governments around the world have spent unprecedented amounts of public money tackling both the health and economic consequences of the pandemic. However, much of this public money was spent in ways that did not account for these inequalities. Therefore, marginalised communities already in disadvantaged socio-economic circumstances were often left behind by inequality-blind public policy interventions. In addition, vaccination rollouts risk ignoring inequalities if not done with equity in mind. 

There is therefore a clear role for Supreme Audit Institutions (SAIs) to help ensure that public spending is allocated with inclusiveness in mind. SAIs can specifically conduct compliance audits of Covid-19 spending to ensure that the existing compliance framework adequately considers and provides for the concept of ‘leaving no one behind’. These audits can also then shed light on whether the government implemented those provisions when spending to tackle the pandemic. These audits also have a role to play in ensuring vaccination rollouts do not leave those most vulnerable behind.

ACCA and the INTOSAI Development Initiative (IDI) have produced guidance and resources to help SAIs and the profession generally learn more about why these audits are important and how the profession can get more involved. Specifically, this webinar will explore:

  • the impact of Covid-19 on inequalities generally
  • the risks of Covid-19 spending not reaching those most vulnerable
  • the potential impact of the vaccination rollout on inequalities
  • the role of Transparency, Accountability and Inclusiveness Audits (TAI Audits) as developed by IDI in helping to tackle these issues
  • how compliance audits of Covid-19 spending can help ensure no one is left behind.


Rachel Bleetman is a Research and Policy Manager at ACCA, focusing on issues relevant to the public sector globally. She develops and advises on a range of thought leadership initiatives while working to promote important diversity and inclusion goals in public sector finance research and policy.

Alex Metcalfe leads ACCA’s global public sector approach and oversees its public sector research and thought leadership. Alex represents ACCA with key contacts in the public sector, including policymakers within government and international organisations, to share good practices and insights in public financial management and to work together in the public interest.

Archana Shirsat is Deputy Director General at INTOSAI Development Initiative (IDI) based in Oslo, Norway. IDI is an INTOSAI body that works towards effective, accountable and inclusive Supreme Audit Institutions (SAIs), making a difference in the quality of public sector governance and service delivery for value and benefits for all.