In February 2021, the Government made public the fifth report on the status of commitments with cooperation partners under COVID-19 until December 2020. However, the document does not explain in detail on what basis they were acquired and contracted services to deal with the pandemic. The lack of justification for spending is all the more worrying given the context in which Mozambique's levels of budget transparency are questionable.

From the total of USD 700 million, the partners disbursed, until December 31, 2020, USD 661.55 million, of which USD 622.1 million in cash (Budget Support) and USD 39.5 million in cash, which represents a disbursement of approximately 94,51% of USD 700 million.

Of the amount disbursed, USD 450.44 million was channeled to the aforementioned sectors and the remaining USD 211.1 million was deposited in the bank account of the Ministry of Economy and Finance (MEF) opened at the Bank of Mozambique (BM).

However, the document does not provide details on the financing plan, disbursement and execution. Hence the need for an urgent audit of these resources, under penalty of becoming the target of deviations, especially because the needs imposed by COVID-19 are immediate and there should be no room for weak accountability.

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