The COVID-19 Pandemic has posed significant challenges to public health, the global economy, our governments, Supreme Audit Institutions (SAIs), and the citizens we serve. In my role as head of the U.S. Government Accountability Office (GAO), I have ensured that GAO is able to seamlessly transition to a nearly 100 percent telework posture andserve the United States Congress and the American people while upholding our core values of Accountability, Integrity, and Reliability. Ourtelework policies and information technology infrastructure allow us to complete our mission and support the Congress and our strategic partners as we adhere to current public health recommendations to slow the spread of the virus.

As an independent, non-partisan, and objective agency, GAO is providing oversight of the federal response to the COVID-19 pandemic and has a history of examining pandemic issues and associated implications. The $2 trillion coronavirus response legislation, known as the CARES Act, requires GAO to continually monitor and report on the nation's preparedness for, response to, and recovery from the pandemic. GAO will examine the impact of COVID-19 on public health, homeland security, the economy, and more. GAO will also track how that $2 trillion is being spent.

GAO is looking at such areas as testing for the virus, issues around management of the national stockpile and the distribution of equipment, the availability ofpersonal protective equipment, infection control at nursing homes, Defense Production Act issues, student loan relief efforts, unemployment benefits, paycheck protection programs, and the use of funds by various agencies.

In general, GAO will conduct audit work on the range of issues included in the CARES Act—health care, assistance to individuals and families, assistance to state and local governments and Indian tribes, assistance to industry/specific sectors, international aid, and contracting.”

Regarding our international engagement during the pandemic, I recognize that all SAIs have had to adapt to evolving global and national needs and priorities. Through my interactions with our international counterparts, I understand that some SAIs have successfully transitioned to a telework environment, some have partially transitioned, and some do not currently have the resources or infrastructure to operate in this environment.

In light of these circumstances, and consistent with GAO’s longstanding efforts to collaborate with and support SAIs bilaterally and through INTOSAI and the INTOSAI-Donor Cooperation, GAO has launched ashort-term, informal initiative under the auspices of INTOSAI’s Policy, Finance, and Administration Committee (PFAC) in cooperation with the PFAC Chair, Dr. HussamAlangari, President of the General Auditing Bureau of the Kingdom of Saudi Arabia. This initiative will focus on maintaining continuity of operations across INTOSAI and individual SAIs, sharing audit-related information and training tools, and developing lessons learned to help avoid similar situations in the future. I greatly appreciate the support of Chairman Alangari and all PFAC members, including Mr. Mehrishi, as well as all SAIs and external partners, such as the World Bank, that have contributed to this initiative.

The Initiative has a dedicated website that went live earlier this monthwith relevant and timely resources on these topics, including existing ISSAIs on disaster-related audits, which are being consolidated by the Knowledge Sharing and Services Committee (KSC) under the INTOSAI Framework on Professional Pronouncements, and links to the INTOSAI Community Portal, a valuable platform for disseminating information.

We are also developing a lessons learned document for external partners such as the United Nations and World Health Organization that will draw upon our collective experiences and focus specifically on curbing the spread of disease via aviation and other parts of the transportation sector.GAO has extensive knowledge and experience from its previous responses to national and global emergencies that have informed its current actions and ability to address this global pandemic,further underscoring the importance and value of a lessons learned document for SAIs.

The PFAC initiative will transition to a longer-term COVID-19 effort led by the Chairman of INTOSAI and the Accounts Chamber of the Russian Federation under the auspices of INTOSAI’s Supervisory Committee on Emerging Issues (SCEI). GAO has coordinated with SAI Russia on this transition and our role as Vice Chair of the SCEI will help ensure our continued involvement.

In addition to theinvaluable contributions from SAIs and INTOSAI partners, the Initiative intends to leverage GAO’s leadership roles as Chair of the International Journal of Government Auditing, Chair of the Working Group on Financial Modernization and Regulatory Reform (FMRR), and SAI Vice Chair of the INTOSAI-Donor Cooperation, as well as Vice Chair of the Working Groups on Big Data and the Impacts of Science and Technology on Auditing.

In particular, I am concerned about the implications of the pandemic on financial markets and global economies, and convened a virtual meeting of the FMRR earlier this month to focus specifically on these issues. In addition, the INTOSAI Journal will ensure that the INTOSAI community stays connected during these challenging circumstances.

While I am deeply saddened by the impact of the pandemic, I am optimistic that we will find ways to maximize our value to our governments and our citizens as we pursue our shared interest in enhanced government accountability. In closing, I wish all of you, your loved ones, and your colleagues the very best