In the Philippines, Senate Resolution No. 479 (2020) urged the Commission on Audit (COA),an independent commission established by the Constitution, to conduct an extraordinary audit into the use of funds by security sector agencies during the COVID-19 crisis.

This audit examined the procurement of commodities and services, such as PPE and laboratory equipment, acquired under the Bayanihan 1 Act during the pandemic. This Act allowed procurement to be conducted without a public bidding process, leading to allegations that emergency items were overpriced. Audits are a crucial tool, especially in these circumstances, to ensure transparency by security sector institutions.