EUROSAI Task Force on Municipality Audit published the first joint report from the cooperative performance audit on the topic "Municipalities' own revenues for providing quality services to citizens during pandemic". At the proposal of TFMA/EUROSAI Secretariat, the State Audit Office was nominated as the audit coordinator.

In addition to our institution, six other SAIs participated in the cooperative audit - Albania, Montenegro, Poland, Romania, Türkiye and Slovakia. Within the cooperative audit activities, SAIs evaluated the impact of the pandemic caused by Covid-19 at local level to answer the question "Are municipalities' own revenues sufficient to provide quality services to citizens in pandemic conditions"?

The audit focused on several risks in areas related to structural and functional system setup for managing crisis caused by COVID-19, financing of municipalities in conditions of a pandemic, municipal services to citizens and local level plans for post-crisis recovery.

The Joint Report provides comprehensive overview of the seven national audits, with comparative analyses of data and ascertained shortcomings of each SAI in the subject area. It also covers the mechanisms and measures of municipalities for dealing with the consequences of the pandemic, as well as good practices and experience.

The Joint Report is available at: https://www.tfma.eu/files/files/Joint%20Report_Coop%20TFMA.pdf