## governance-commitments-in-covid-19-rapid-instruments-as-of-10-18-2021

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### Governance commitments and oversight mechanisms
- Ensure appropriate use, monitoring and reporting of COVID-19 related spending through existing public financial management frameworks and legislated processes.
- Publish allocation details on Ministry of Finance or implementing agency websites.
- Use ex-post validation of delivery for procurement and publish awarded entities and beneficial owners.
- Create specific budget lines and dedicated subaccounts to facilitate tracking and reporting of emergency response expenditures.
- Centralize costing and counting of crisis measures at the Ministry of Finance and enshrine fiscal crisis measures in a supplementary budget.
- Conduct independent audits of COVID-19 spending, often by the Office of the Auditor General or Auditor General-equivalent institutions, and publish results within specified timeframes.

### Transparency and public procurement measures
- Publish all awarded COVID-19 related procurement contracts, including names of awarded entities and their beneficial owners, and price per unit where applicable.
- Publish procurement plans, procurement notices and procurement documentation for large public procurements together with ex-post validation of delivery.
- Post procurement details within specified short time windows (example: within a week of procurement; May 11 procurements posted on May 18).
- Channel externally sourced emergency assistance through a dedicated subaccount of the treasury single account to facilitate tracking and reporting.

### Audit, reporting timelines, and publication commitments
- Namibia
  - Publish a further progress report on execution of COVID-19 spending in the FY21/22 budget and a final execution report of COVID-19-related spending on the website of the Ministry of Finance by the beginning of September 2021.
  - Auditor General to conduct an independent audit of COVID-19 spending, including ex-post validation of goods and services procured, as part of annual auditing of budgetary spending, within 12 months of the end of FY20/21.
  - Finalize draft Public Financial Management bill by end-2021 and adopt it by end-2022.
- Nepal
  - Report quarterly on the spending of IMF funds and commission an independent audit by the Office of Auditor General of Nepal of COVID-19 related spending in about a year’s time.
  - Publish quarterly reports and audit results on the website of the implementing agencies.
  - Publish large public procurement documentation together with ex-post validation of delivery and names of awarded companies and their beneficial owner(s).
- Nicaragua
  - Hire an external, independent firm to audit all COVID-19 related expenditures through July 2021 and publish results on the government’s website within two weeks of finalization.
  - Began publishing all COVID-19 related contracts signed since June 2020.
  - Publish financial statements of five largest state-owned enterprises covering 2015–19 and expand annual reporting to all SOEs.
- Papua New Guinea
  - State of Emergency Controller to post details of all procurements awarded on the government procurement website within a week of procurement; relevant information through May 11 posted on May 18.
  - Consolidated report to be submitted to the National Executive Council and published within three months of the end of the emergency.
  - Commission and publish an audit by a reputable independent auditor of COVID-related spending within a year of the end of the emergency.
- Seychelles
  - Submit monthly reports of emergency spending on wage subsidies, health, and social spending to Finance Public Accounts Committee (FPAC) of the National Assembly; reports to be made public within three months.
  - Undertake an independent audit of emergency spending and related procurement processes and publish its results.
- Sierra Leone
  - Audit Service Sierra Leone will audit management of the COVID-19 Fund and COVID-19 response and publish its report online within 12 months of the end of the fiscal year as required under the Constitution and laws of Sierra Leone, including the PFM Act 2016.
  - Publication on a monthly basis of large procurement contracts and beneficiary information.
  - Real-time audit of emergency response and online publication in December (timeline context preserved from text).

### Anti‑Money Laundering / Combating the Financing of Terrorism (AML/CFT) and anti-corruption
- Strengthen AML/CFT frameworks and anti-corruption measures, including time-bound remedial action plans with regional bodies.
- Myanmar: continue to work with the Asia Pacific Group on the agreed time bound remedial Action Plan to remove Myanmar from its enhanced monitoring list.
- Nigeria: fully implement the risk-based approach to AML/CFT supervision while ensuring transparency of beneficial ownership of legal persons; strengthen role of the Federal Audit Board and asset-declaration framework.
- Nicaragua and others: plan to strengthen the effectiveness of AML/CFT frameworks in accordance with agreed action plans and Financial Action Task Force guidance.

### Country-specific highlights (verbatim commitments and mechanisms)
- Namibia RFI: "All COVID-19 spending was appropriately budgeted, and we have presented a progress report on the execution of COVID-19 spending as of end-October 2020 in the FY20/21 mid-year budget review... publish a further progress report on the execution of COVID-19 spending in the FY21/22 budget and a final execution report of COVID-19-related spending on the website of the Ministry of Finance by the beginning of September 2021... Auditor General will conduct an independent audit of COVID-19 spending... within 12 months of the end of FY20/21... finalize the draft Public Financial Management bill by end-2021 and adopt it by end-2022."
- Nepal RCF: "We commit to report quarterly on the spending of these funds and to commission an independent audit by the Office of Auditor General of Nepal of COVID- 19 related spending in about a year’s time... publish the quarterly reports and audit results on the website of the implementing agencies... publish on the implementing agency website large public procurement documentation together with ex-post validation of delivery along with the name of awarded companies and the name of their beneficial owner(s)."
- Nicaragua RCF/RFI: "We have already enacted regulations that enable the online publication of beneficial owner(s) of all public procurement contracts... began October 15, 2020... began to publish all COVID-19 related contracts signed since June 2020... hire, in line with the agreed terms of reference, an external, independent firm to audit all COVID-19 related expenditures through July 2021 and to publish the results of such audit on the government’s website within two weeks of its finalization... facilitate the tracking and reporting of the use of resources by channeling externally sourced emergency assistance through a dedicated subaccount of the treasury single account."
- Niger RCF: "The government will refrain from crisis measures that would permanently damage the revenue base, maintain fiscal transparency by enshrining fiscal crisis measures in a supplementary budget, centralize the costing and the keeping count of crisis measures at the Ministry of Finance..."
- Nigeria RFI: "create specific budget lines to facilitate the tracking and reporting of emergency response expenditures and report funds released and expenditures incurred monthly on the transparency portal (http://opentreasury.gov.ng/); (ii) publish procurement plans, procurement notices for all the emergency response activities—including the name of awarded companies and of beneficial owners—on the Bureau of Public procurement website; and (iii) publish no later than three to six months after the end of the fiscal year the report of an independent audit into the emergency response expenditures and related procurement process, which will be conducted by the Auditor General of the Federation..."
- Pakistan RFI: "subject the procurement of urgently needed medical supplies to an ex-post audit by the Auditor General of Pakistan, the results of which will be published on the website of the Ministry of Finance... continue to strengthen governance by enhancing the effectiveness of anti-corruption and AML/CFT frameworks."
- Papua New Guinea RCF: "Under recently implemented emergency COVID-19 directions, the government’s State of Emergency Controller posts details of all procurements awarded on the government procurement website... within a week of procurement... The government further commits to commission and publish an audit, conducted by a reputable independent auditor, of COVID-related spending within a year of the end of the emergency."
- Paraguay RFI: "A recent mission by the IMF and IDB has helped us assess vulnerabilities to corruption. We will use the findings of the mission to develop a strategy to combat corruption and improve governance."
- Rwanda (2nd RCF) RCF: "We will carry out transparency of procurement in accordance with the Law Governing Public Procurement and our E-procurement system... the Office of the Auditor General... will audit all government expenditures and procurement tenders, including those linked to the pandemic, and publish the outcome."
- Samoa RCF: "Overall, we are committed to ensuring maximum effectiveness of our policy response to COVID-19 by targeted assistance programs, involving strong governance and transparency in their implementation."
- Sao Tome and Principe RCF: "adopt measures by end-April 2020 to ensure better transparency and publicity regarding public procurement... publish on the website of Ministry of Finance... public procurement contracts, once signed... and monthly COVID-19 related expenditure... conduct an independent audit of spending after the crisis abates and publish the results to confirm that funds were used for their intended purpose."
- Senegal RCF/RFI: commit to (i) publishing all related tenders and clarifying procurement procedures; (ii) publishing the list of successful bidders on government contracts; (iii) establishing expenditure controls; (iv) accounting COVID-19 expenditure through quarterly budget execution reports; (v) verify regularity of procurement procedures via annual audit of government contracts and publish results; (vi) entrust Audit Office (Cour des comptes) with preparing a special report on execution of COVID-19-related expenditures in the 2020 budget execution report.
- Sierra Leone RCF: "Anti-Corruption Commission launched the COVID-19 Response Transparency Taskforce... established a COVID-19 account... begun regular reporting on the use of these emergency funds... Audit Service Sierra Leone will audit the management of the COVID-19 Fund and COVID-19 response, and publish its report online, within 12 months of the end of the fiscal year... publish on the Government’s website large public procurement contracts related to crisis mitigation, the names of the companies awarded contracts, their beneficial owners, and ex-post validation of delivery... On February 25, we published key details of all large procurement contracts relating to crisis mitigation awarded as of December 31, 2020... commit to publishing this information on a monthly basis going forward."

### 2020: Governance, transparency, and accountability commitments (summary and selected country timelines)
- Common commitments: publication of pandemic-related procurement contracts and documentation; publication of pandemic-related expenditure reports at regular intervals; ex-post validation of delivery; ex-post or ongoing audits by national audit institutions.
- Typical publication channels: Ministry of Finance/Treasury websites or other government external websites specified.
- Reporting frequencies and audit timelines preserved from commitments:
  - Monthly reporting: South Sudan; St. Vincent & the Grenadines; Uzbekistan (monthly); Tanzania (quarterly published within one month after quarter ends beginning September 2021).
  - Quarterly reporting: Tajikistan; South Sudan (quarterly Auditor General audit publication).
  - Ex-post validation and audits:
    - Within three months after contract signing: South Sudan.
    - Within one year after contract signing: South Sudan.
    - Within 9-12 months: Tonga (audit by Audit Department).
    - Within 12 months of end of fiscal year: Solomon Islands; South Africa.
    - By December 2022: Tanzania (post-crisis audit).
    - No later than six months after the end of the fiscal year: Uzbekistan (Chamber of Accounts audit report as part of the 2020 State Budget Report).
- Content to be published: execution of COVID-19-related expenditures; signed procurement contracts and related documents; names of awarded companies and beneficial owners; ex-post validation/delivery reports; audit findings.

*International Monetary Fund — governance commitments in COVID-19 rapid instruments as of 10-18-2021 (extracted content).*

### 2021. The Office of the Auditor General is

### governance-commitments-in-covid-19-rapid-instruments-as-of-10-18-2021 - 2021. The Office of the Auditor General is

### Governance commitments and oversight mechanisms
- Emphasis on ensuring appropriate use, monitoring and reporting of COVID-19 related spending through existing public financial management frameworks and legislated processes.
- Commitment to publish allocation details on Ministry of Finance or implementing agency websites.
- Use of ex-post validation of delivery for procurement and publication of awarded entities and beneficial owners.
- Creation of specific budget lines and dedicated subaccounts to facilitate tracking and reporting of emergency response expenditures.
- Centralization of costing and counting of crisis measures at the Ministry of Finance and enshrinement of fiscal crisis measures in a supplementary budget.
- Commitment to conduct independent audits of COVID-19 spending, often by the Office of the Auditor General or Auditor General-equivalent institutions, and to publish results within specified timeframes.

### Transparency and public procurement measures
- Publication of all awarded COVID-19 related procurement contracts, including names of awarded entities and their beneficial owners, and price per unit where applicable.
- Publishing procurement plans, procurement notices and procurement documentation for large public procurements together with ex-post validation of delivery.
- Posting procurement details within specified short time windows (e.g., within a week of procurement; May 11 procurements posted on May 18).
- Channeling externally sourced emergency assistance through a dedicated subaccount of the treasury single account to facilitate tracking and reporting.

### Audit, reporting timelines, and publication commitments
- Namibia: publish a further progress report on execution of COVID-19 spending in the FY21/22 budget and a final execution report of COVID-19-related spending on the website of the Ministry of Finance by the beginning of September 2021; Auditor General to conduct an independent audit of COVID-19 spending, including ex-post validation of goods and services procured, as part of annual auditing of budgetary spending, within 12 months of the end of FY20/21; finalize draft Public Financial Management bill by end-2021 and adopt it by end-2022.
- Nepal: report quarterly on the spending of IMF funds and commission an independent audit by the Office of Auditor General of Nepal of COVID-19 related spending in about a year’s time; publish quarterly reports and audit results on the website of the implementing agencies; publish large public procurement documentation together with ex-post validation of delivery and names of awarded companies and their beneficial owner(s).
- Nicaragua: hire an external, independent firm to audit all COVID-19 related expenditures through July 2021 and publish results on the government’s website within two weeks of finalization; began publishing all COVID-19 related contracts signed since June 2020; publish financial statements of five largest state-owned enterprises covering 2015–19 and expand annual reporting to all SOEs.
- Papua New Guinea: State of Emergency Controller to post details of all procurements awarded on the government procurement website within a week of procurement; relevant information through May 11 posted on May 18; consolidated report to be submitted to the National Executive Council and published within three months of the end of the emergency; commission and publish an audit by a reputable independent auditor of COVID-related spending within a year of the end of the emergency.
- Seychelles: submit monthly reports of emergency spending on wage subsidies, health, and social spending to Finance Public Accounts Committee (FPAC) of the National Assembly; these reports will be made public within three months; undertake an independent audit of emergency spending and related procurement processes and publish its results.
- Sierra Leone: Audit Service Sierra Leone will audit management of the COVID-19 Fund and COVID-19 response and publish its report online within 12 months of the end of the fiscal year as required under the Constitution and laws of Sierra Leone, including the PFM Act 2016; publication on a monthly basis of large procurement contracts and beneficiary information; real-time audit of emergency response and online publication in December (timeline context preserved from text).

### Anti‑Money Laundering / Combating the Financing of Terrorism (AML/CFT) and anti-corruption
- Continued efforts to strengthen AML/CFT frameworks and anti-corruption measures, including time-bound remedial action plans with regional bodies.
- Myanmar: continue to work with the Asia Pacific Group on the agreed time bound remedial Action Plan to remove Myanmar from its enhanced monitoring list.
- Nigeria: fully implement the risk-based approach to AML/CFT supervision while ensuring transparency of beneficial ownership of legal persons; strengthen role of the Federal Audit Board and asset-declaration framework.
- Nicaragua and others: plan to strengthen the effectiveness of AML/CFT frameworks in accordance with agreed action plans and Financial Action Task Force guidance.

### Country-specific highlights (verbatim commitments and mechanisms)
- Namibia RFI: "All COVID-19 spending was appropriately budgeted, and we have presented a progress report on the execution of COVID-19 spending as of end-October 2020 in the FY20/21 mid-year budget review... publish a further progress report on the execution of COVID-19 spending in the FY21/22 budget and a final execution report of COVID-19-related spending on the website of the Ministry of Finance by the beginning of September 2021... Auditor General will conduct an independent audit of COVID-19 spending... within 12 months of the end of FY20/21... finalize the draft Public Financial Management bill by end-2021 and adopt it by end-2022."
- Nepal RCF: "We commit to report quarterly on the spending of these funds and to commission an independent audit by the Office of Auditor General of Nepal of COVID- 19 related spending in about a year’s time... publish the quarterly reports and audit results on the website of the implementing agencies... publish on the implementing agency website large public procurement documentation together with ex-post validation of delivery along with the name of awarded companies and the name of their beneficial owner(s)."
- Nicaragua RCF/RFI: "We have already enacted regulations that enable the online publication of beneficial owner(s) of all public procurement contracts... began October 15, 2020... began to publish all COVID-19 related contracts signed since June 2020... hire, in line with the agreed terms of reference, an external, independent firm to audit all COVID-19 related expenditures through July 2021 and to publish the results of such audit on the government’s website within two weeks of its finalization... facilitate the tracking and reporting of the use of resources by channeling externally sourced emergency assistance through a dedicated subaccount of the treasury single account."
- Niger RCF: "The government will refrain from crisis measures that would permanently damage the revenue base, maintain fiscal transparency by enshrining fiscal crisis measures in a supplementary budget, centralize the costing and the keeping count of crisis measures at the Ministry of Finance..."
- Nigeria RFI: "create specific budget lines to facilitate the tracking and reporting of emergency response expenditures and report funds released and expenditures incurred monthly on the transparency portal (http://opentreasury.gov.ng/); (ii) publish procurement plans, procurement notices for all the emergency response activities—including the name of awarded companies and of beneficial owners—on the Bureau of Public procurement website; and (iii) publish no later than three to six months after the end of the fiscal year the report of an independent audit into the emergency response expenditures and related procurement process, which will be conducted by the Auditor General of the Federation..."
- Pakistan RFI: "subject the procurement of urgently needed medical supplies to an ex-post audit by the Auditor General of Pakistan, the results of which will be published on the website of the Ministry of Finance... continue to strengthen governance by enhancing the effectiveness of anti-corruption and AML/CFT frameworks."
- Papua New Guinea RCF: "Under recently implemented emergency COVID-19 directions, the government’s State of Emergency Controller posts details of all procurements awarded on the government procurement website... within a week of procurement... The government further commits to commission and publish an audit, conducted by a reputable independent auditor, of COVID-related spending within a year of the end of the emergency."
- Paraguay RFI: "A recent mission by the IMF and IDB has helped us assess vulnerabilities to corruption. We will use the findings of the mission to develop a strategy to combat corruption and improve governance."
- Rwanda (2nd RCF) RCF: "We will carry out transparency of procurement in accordance with the Law Governing Public Procurement and our E-procurement system... the Office of the Auditor General... will audit all government expenditures and procurement tenders, including those linked to the pandemic, and publish the outcome."
- Samoa RCF: "Overall, we are committed to ensuring maximum effectiveness of our policy response to COVID-19 by targeted assistance programs, involving strong governance and transparency in their implementation."
- Sao Tome and Principe RCF: "adopt measures by end-April 2020 to ensure better transparency and publicity regarding public procurement... publish on the website of Ministry of Finance... public procurement contracts, once signed... and monthly COVID-19 related expenditure... conduct an independent audit of spending after the crisis abates and publish the results to confirm that funds were used for their intended purpose."
- Senegal RCF/RFI: commit to (i) publishing all related tenders and clarifying procurement procedures; (ii) publishing the list of successful bidders on government contracts; (iii) establishing expenditure controls; (iv) accounting COVID-19 expenditure through quarterly budget execution reports; (v) verify regularity of procurement procedures via annual audit of government contracts and publish results; (vi) entrust Audit Office (Cour des comptes) with preparing a special report on execution of COVID-19-related expenditures in the 2020 budget execution report.
- Sierra Leone RCF: "Anti-Corruption Commission launched the COVID-19 Response Transparency Taskforce... established a COVID-19 account... begun regular reporting on the use of these emergency funds... Audit Service Sierra Leone will audit the management of the COVID-19 Fund and COVID-19 response, and publish its report online, within 12 months of the end of the fiscal year... publish on the Government’s website large public procurement contracts related to crisis mitigation, the names of the companies awarded contracts, their beneficial owners, and ex-post validation of delivery... On February 25, we published key details of all large procurement contracts relating to crisis mitigation awarded as of December 31, 2020... commit to publishing this information on a monthly basis going forward."

*International Monetary Fund — governance commitments in COVID-19 rapid instruments as of 10-18-2021 (extracted content).*

### 2020. This report will be scrutinized by Parliament’s

### governance-commitments-in-covid-19-rapid-instruments-as-of-10-18-2021 - 2020. This report will be scrutinized by Parliament’s

### Governance, transparency, and accountability commitments (summary)
- Countries receiving RCF/RFI or other rapid IMF instruments committed to strengthen governance, transparency, and anti-corruption measures to ensure effective use of funds for public health, saving lives, supporting livelihoods, and economic recovery.
- Typical commitments include: publication of pandemic-related procurement contracts and documentation; publication of pandemic-related expenditure reports at regular intervals; ex-post validation of delivery; and ex-post or ongoing audits by national audit institutions.
- Many commitments specify publication on Ministry of Finance or Treasury websites, and timelines for audits or publication ranging from months to within 12 months after fiscal year end or contract signing.

### Country-specific commitments and key timelines
- Solomon Islands (RCF/RFI)
  - Commitments:
    - Publish on the Ministry of Finance and Treasury’s website: (i) results of an audit by the Solomon Islands Office of the Auditor General of COVID-19 related expenditures before December 2021; and (ii) documentation on crisis-related public procurement, including the nature of the goods or services procured, the contract amounts, the names of the entities awarded the contract and their beneficial owners, followed by documentation on ex-post validation of delivery.
  - Attribution: Letter of Intent

- South Africa (RFI)
  - Commitments:
    - Publish, within 12 months of the end of the fiscal year, execution of Covid-19-related expenditures, auditing such expenditure (including ex-post valuation of delivery) to be performed by the Auditor General and publishing the findings.
    - Publicly disseminate all Covid-19-related procurement contracts and allocation with details about awarded companies and their beneficial owners.
  - Attribution: Letter of Intent

- South Sudan (RCF)
  - Commitments:
    - Record all transactions in the Integrated Financial Management Information System (IFMIS).
    - Publish all pandemic-related procurement contracts and related documentation, along with names of awarded companies and their beneficial ownership information within three months after contract signing.
    - Publish ex-post validation of delivery of contracts within one year after contract signing.
    - Publish reports on pandemic-related spending on a monthly basis.
    - Auditor General to conduct and publish an audit of all spending from this account on a quarterly basis.
    - Publish all information on the Ministry of Finance and Planning website as completed.
  - Attribution: Letter of Intent (1st request (November 2020); 2nd request (March 2021))

- St. Vincent & the Grenadines (RCF)
  - Commitments:
    - Publish procurement documentation including beneficial owners of companies receiving crisis-related procurement contracts.
    - Report monthly on COVID-related expenditures.
    - Undertake a full ex-post financial and operational audit of COVID-19 spending at the time of the annual audit.
    - Additional commitments in the second request apply also to spending financed by the first request.
  - Attribution: Letter of Intent

- Tajikistan (RCF)
  - Commitments:
    - Created a high-level Inter-agency Task Force (chaired by Deputy Prime Minister) to guide spending decisions; usual budgetary procedures and controls to apply.
    - Prepare quarterly reports on emergency fund spending and publish results on the external website of the Ministry of Finance.
    - Subject health spending and social spending to ex-post audits by the Chamber of Accounts and ex-post validation of deliveries in a year’s time; publish these on the Ministry of Finance website.
    - Improve transparency of procurement processes in line with international best practices.
  - Attribution: Letter of Intent

- Tanzania (RCF/RFI)
  - Commitments:
    - Create pandemic-specific IFMIS codes to track RCF and RFI spending.
    - Starting in September 2021, publish quarterly reports of RCF and RFI spending within one month after the quarter ends on the Ministry of Finance website.
    - Publish the list of financial transfers, all pandemic-related public procurement contracts and related documents (including names of awarded companies and their beneficial owners), and information on all other pandemic-related spending.
    - Ensure website is easily accessible and searchable and include contact details for receiving whistleblower reports about potential conflict of interest and corruption.
    - Complete and publish a post-crisis audit of pandemic-related spending by December 2022.
    - Publish the ongoing audit of COVID-19 related spending financed with debt relief under the IMF’s Catastrophe Containment and Relief Trust (CCRT) by April 2022.
  - Attribution: Letter of Intent

- Tonga (RCF)
  - Commitments:
    - Finalize public financial action plan; strengthen procurement, cash management and internal audit processes.
    - Produce financial reports on health spending and outcomes.
    - Strengthen AML/CFT framework and related legal/regulatory measures, including beneficial ownership and politically exposed persons measures where possible prior to final adoption of the mutual evaluation report.
    - Publish on the government’s website: (i) an audit of COVID-19 related expenditures by the Audit Department within 9-12 months; and (ii) pandemic-related public procurement contracts and related documents, including owners of awarded companies, making every effort to identify beneficial owners.
    - Undertake a safeguards assessment of the NRBT with IMF staff, provide NRBT’s most recently completed external audit reports, coordinate meetings, and authorize IMF staff to hold discussions with NRBT’s external auditors.
  - Attribution: Letter of Intent

- Tunisia (RFI)
  - Commitments:
    - Enforce the rule of law, advance the fight against corruption, and improve public services especially in education, health, and digitization.
  - Attribution: Letter of Intent

- Uganda (RCF)
  - Commitments:
    - Provide a separate reporting mechanism for COVID-19 expenditures within Program Based Budgeting for clear tracking of partner support.
    - UDB to report on use of funds received.
    - Publish, once signed, documentation on the government’s website of large procurement contracts defined as contracts above Ush500 million for works contracts, and above Ush200 million for goods and services—of COVID-19 expenditures, together with the names of awarded companies and their beneficial owners.
    - Undertake an independent audit of COVID-19 expenditures in about a year’s time, including ex-post validation of delivery of the large procurement contracts, and publish the results.
  - Attribution: Letter of Intent

- Uzbekistan (RFI/RCF)
  - Commitments:
    - Appropriate COVID-19 emergency measures through the Anti-Crisis Fund.
    - Publish reports of COVID-19 related expenditures on a monthly basis on the Ministry of Finance website (www.mf.uz).
    - Publish on the Ministry of Finance website (www.mf.uz) COVID-19 related signed public procurement contracts and related documents, including names of companies awarded those contracts and ex-post validation of delivery; continue to improve procurement framework and publish information on beneficial owners.
    - Ensure the Financial Control Department of the Ministry of Finance includes all COVID-19 related expenditures in forthcoming inspections.
    - The Chamber of Accounts will conduct an ex-post audit of COVID-19 expenditures and related procurement processes and publish the audit report no later than six months after the end of the fiscal year as part of the regular audit of the 2020 State Budget Report.
  - Attribution: Letter of Intent

### Common operational elements across commitments
- Publication channels:
  - Ministry of Finance/Treasury websites or other government external websites specified.
- Reporting frequency and timelines observed in commitments:
  - Monthly reporting: South Sudan; St. Vincent & the Grenadines (monthly reporting commitment reiterated); Uzbekistan (monthly); Tanzania (quarterly published within one month after quarter ends beginning September 2021).
  - Quarterly reporting: Tajikistan (quarterly reports); South Sudan (quarterly Auditor General audit publication).
  - Ex-post validation and audits:
    - Within three months after contract signing: South Sudan (publish procurement and ownership information).
    - Within one year after contract signing: South Sudan (ex-post validation of delivery).
    - Within 9-12 months: Tonga (audit by Audit Department).
    - Within 12 months of end of fiscal year: Solomon Islands (facilitate ASSL final audit publication); South Africa (Auditor General audit and publish findings).
    - By December 2022: Tanzania (post-crisis audit).
    - No later than six months after the end of the fiscal year: Uzbekistan (Chamber of Accounts audit report as part of 2020 State Budget Report).
- Content to be published:
  - Execution of COVID-19-related expenditures; signed procurement contracts and related documents; names of awarded companies and beneficial owners; ex-post validation/delivery reports; audit findings.

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_Source: https://www.imf.org/-/media/files/topics/covid/tracker-pdf/governance-commitments-in-covid-19-rapid-instruments-as-of-10-18-2021.pdf_