EUROSAI. Magazine N26 - 2021

Magazine No. 26 - 2021 97 Studies and other articles far too lax approach by the audited entities regarding the recommendations of Romanian Court of Accounts. And we summarize this reality by trying to answer a few questions: has the Court of Accounts done enough so that the Romanian public administration should be able to understand its obligations? To understand the auditors' recommendations? To make the necessary decisions to fix what is wrong? Is it understood that the public external audit mission does not end when the audit report is issued? Have we communicated effectively with Parliament to get it to change the legislative framework, where necessary? Have we communicated enough with civil society to make sure it is our partner in the change? If we have things to improve, can we rely on effective feedback from dialogue partners? Pandemic, a reboot moment In every crisis there is an opportunity. For the Romanian Court of Accounts, phrasing these questions, and the initiatives taken to answer them, are the main opportunity in this crisis. This finding does not have the character of any visionary discovery, but has a logistical and very pragmatic aspect, translated into the business environment as Return on Investment (ROI). If we were to analyze the ROI in the Management of Public Resources during the state of emergency audit, we could easily conclude that it is the highest of all Court’s activity (see graphs). The allocated resources and the activity performed by the external public auditors can also be seen in the graphs. What is not seen in these graphs are the effects of the audit report. The auditors' findings were discussed daily, for several months. The public agenda was heavily influenced by them. The media has allocated large space on the Court's findings, and decisionmakers cannot say they do not know what to do. As I said, there are hundreds of auditor recommendations that have not been mastered over the years. But the pandemic crisis must be the Zero Moment of Truth, when we all start to make things moving efficiently, quickly, correctly and transparently. In order to better understand the challenges of external public auditors, we can take as a benchmark the medical system, the first to respond during the pandemic