In its audit report on the management of the Covid-19 Special Fund for the financial year 2021, the Court of Auditors emphasizes the need to strengthen transparency and efficiency in the use of public funds. It recommends assessing the relevance of testing policies at borders and improving the traceability of financial operations and donations. The report also highlights the importance of streamlining deferred expenditures, ensuring rigorous management of international funding, and enhancing oversight of budgetary actions to guarantee optimal allocation of resources. These recommendations aim to consolidate management mechanisms while adhering to a logic of performance and public accountability.