As soon as the pandemic was detected in Brazil, in March 2020, the TCU approved the “Special Plan for Following-up of Actions to Combat Covid-19 and its Consequences” (PEA), allowing the audit work to begin immediately. The audits were aimed at preventing irregularities in the implementation of emergency expenses as well as highlighting risks and opportunities in the various actions taken by managers to deal with the crisis in an efficient manner.

This book brings the results of 38 audits while monitoring federal government measures such as sanitaiton and health, welfare suppport, and the maintenance of essential public services.