The outbreak of the COVID-19 virus and its likely economic impact will have a dramatic effect on the way public sector functions. The Commission has issued this guidance to draw attention to the fraud and corruption risks that arise during periods of disruption and economic downturn and measures that may assist in protecting government funds.

While no one wants to be challenged with new fraud and corruption risks, the Commission understands that, since March 2020, agencies may have little choice but to depart from normal levels of control and supervision. In particular, the routine practice of managing staff in an office environment becomes challenging when many members of staff are working remotely. Further complications may arise if a significant proportion of public officials take leave because they are sick or caring for a friend or family member. This could precipitate a number of workarounds that may be tempting for individuals at risk of engaging in corrupt conduct.

The Commission emphasises that, while the majority of employees are honest and trustworthy, there remains the possibility in any organisation for unscrupulous employees to take improper advantage of diminished control or supervision. The Commission that it may be difficult for agencies to maintain anti-corruption controls in their current form. Clearly, there are more pressing issues but the necessity to modify some controls should not justify abandoning attempts to prevent, detect and investigate misconduct. Even during a period of enormous disruption, agencies can take reasonable steps to protect public funds from misuse.

The following aspects are considered in the presented document:

• risks associated with working from home;
• risks associated with procurement and purchasing;
• risks associated with cyber fraud and online hoaxes;
• risk associated with stimulus funding and new programs;
• maintaining public sector values and ethics.