Ten countries, no single ranking: a scorecard of pandemic relief from official sources
How ten advanced economies sized, built, delivered, policed and wound down their pandemic relief, entry by entry from audit offices, ministries, statistics offices, legislatures, the IMF and the OECD. There is no overall score: the IMF, whose tally opens the grid, says its own database is not meant for comparing countries.
Sources retrieved or checked on September 24, 2026; each source’s own date is in the list at the end.
1. Seven questions, ten countries
Each row asks one question and each column is one country. The size row comes from a single IMF table and the design row from a single OECD paper; the other rows draw on each country’s own auditors, ministries and statistics offices, so one row can mix sources of different kinds.
The table scrolls sideways; the question column stays in place.
| Question | United States | United Kingdom | Canada | Germany | France | Australia | Japan | Italy | Netherlands | South Korea |
|---|---|---|---|---|---|---|---|---|---|---|
| Size of the responseIMF tally to September 2021, % of 2020 GDP | 25.5% spending and forgone revenue; 2.4% loans, equity and guarantees.1 | 19.3% spending and forgone revenue; 16.7% loans, equity and guarantees.1 | 15.9% spending and forgone revenue; 4.0% loans, equity and guarantees.1 | 15.3% spending and forgone revenue; 27.8% loans, equity and guarantees.1 | 9.6% spending and forgone revenue; 15.2% loans, equity and guarantees.1 | 18.4% spending and forgone revenue; 1.8% loans, equity and guarantees.1 | 16.7% spending and forgone revenue; 28.3% loans, equity and guarantees.1 | 10.9% spending and forgone revenue; 35.3% loans, equity and guarantees.1 | 10.3% spending and forgone revenue; 4.3% loans, equity and guarantees.1 | 6.4% spending and forgone revenue; 10.1% loans, equity and guarantees.1 |
| Job-retention designOECD classification, October 2020, plus scheme rules | Existing state short-time compensation, federally funded, was little used; PPP loans, forgiven if jobs and pay were kept, worked as a wage subsidy.2 | A new scheme (furlough, CJRS): government grants of 80% of salaries, up to £2,500 a month, for employees put on temporary leave.2, 3 | A new wage subsidy paying a fixed 75% of usual wages, whatever the cut in hours; Canada’s existing short-time work scheme had been little used.2 | Existing Kurzarbeit, opened to firms with 10% of staff on cut hours (was 30%); pays 60% of lost net pay (67% with children), raised later.2 | Existing activité partielle, opened by “force majeure” declaration; workers got 70% of gross pay, state-reimbursed on wages up to 4.5 times the minimum wage.2 | A new flat-rate wage subsidy (JobKeeper) that acted as a minimum salary; Australia had never had a short-time work scheme.2 | Existing Employment Adjustment Subsidy: output test eased from a 10% drop over three months to 5% over one; up to 100% subsidy for small firms.2 | Existing Cassa Integrazione opened to firms of any size and sector on a simple declaration; pays 80% of gross wages, capped at €998 or €1,199.2 | Existing short-time work replaced by a temporary wage subsidy (NOW) proportional to the fall in sales; employers keep paying 100% of wages.2 | Existing employment retention subsidy, eased and raised: small firms’ share of wages covered went from two-thirds to three-quarters, then up to 90% for April–June 2020.2, 4 |
| Reach of the main schemes | PPP guaranteed over 11 million loans worth more than $799bn (about $760bn later forgiven); stimulus checks paid $931bn; UI spending reached about $900bn.5, 6 | Furlough paid £68.9bn to 1.3 million employers for 11.7 million jobs; SEISS paid £28.1bn to 2.9 million self-employed people.7 | CEWS approved $100.23bn for 460,070 employers, supporting up to 5,329,720 employees (August 2020); CERB and the EI emergency benefit paid $74.8bn.8, 9 | Short-time pay covered 6.00 million employees at the April 2020 peak, a historic high; the BA paid €12.58bn of it in 2020.10 | Activité partielle covered 8.4 million employees in April 2020; state-guaranteed loans (PGE) reached €145bn for over 700,000 firms by end-2021.11, 12 | JobKeeper supported around 4 million employees, almost a third of pre-pandemic employment, and around one million businesses; total cost $88.8bn.13 | Under the COVID special measures (April 2020–March 2023), MHLW made 7,882,642 subsidy decisions worth ¥6.35 trillion.14 | In March–April 2020, 51% of firms used COVID short-time work for almost 40% of private-sector employees (INPS and Bank of Italy data).15 | NOW’s first round advanced about €7.9bn to over 139,500 employers; NOW made up over half of the 2020 support package of over €30bn.16, 17 | Relief grants of up to ₩1 million went to all 21 million households: ₩14.3 trillion, including ₩2.1 trillion from local governments.4 |
| Speed | PPP opened April 3, 2020, and its first $349bn was obligated by April 16; by June 12 lenders had made 4.6 million loans worth $512bn.18 | Announced March 20, 2020; furlough claims opened April 20, ahead of HMRC’s end-April plan. The NAO found both schemes delivered “quickly and ahead of schedule”.3 | CERB applications opened online April 6, 2020, and over 6 million CERB and EI claims arrived by April 19; most checks came after payment.19 | The Bundestag passed the eased rules unanimously on March 13, 2020; the BA says notifications and approvals were then processed within a few days.20, 10 | Short-time work requests counted as approved after 2 days without reply (normally 15); over three-quarters of PGE lending went out March–June 2020.2, 12 | Announced March 30, 2020, “later than job retention schemes in comparable countries”, then “implemented with speed” using Single Touch Payroll technology.13 | No official assessment of payment speed found. | Self-employed claims opened April 1, 2020; almost 60% of 5.1 million arrived within four days. OECD: some new CIG users struggled to get prompt support.21, 2 | UWV prepared to take applications from Monday, April 6, 2020, paying 80% of the expected subsidy up front and fixing the final amount later.22, 23 | Relief checks went out to all households from May 2020, cash first to 2.8 million lowest-income households; the OECD called the response “swift and sizeable”.4, 24 |
| Integrity findings | SBA’s inspector general: over $200bn (17%) of PPP and EIDL went to potentially fraudulent actors after SBA “weakened or removed” controls. GAO: UI fraud 11–15%.25, 26 | NAO reports HMRC’s estimate of £4.5bn error and fraud (4.6% of cost) in furlough and SEISS, and found the evidence behind it weak in places.7 | Auditor General: $4.6bn paid to ineligible individuals; at least $27.4bn of payments to individuals and employers should be investigated further (unverified, not proven fraud).9 | The BA’s own view: tips on possible misuse were a minimal share of cases. The Bundesrechnungshof audited its handling of suspected misuse in October 2022.10, 27 | Senate budget report, citing the tax administration: 24,820 irregular solidarity-fund requests, worth €30m, identified by the end of 2020.28 | ANAO found the ATO’s administration effective and fit to protect payment integrity; the ATO’s own gap analysis puts incorrect, unrecovered payments at 2.4% ($2.18bn).13 | Board of Audit (August 2022): checks for duplicate payments were not properly run; over ¥161.33m in subsidies was paid twice or improperly received.29 | INPS: of 5.18 million applicants for the €600–1,000 self-employed payments, 18% were rejected; almost 1.5 million applications were duplicate or redundant.21 | The Court of Audit concluded in May 2023 that the labor ministry, with UWV and municipalities, carried out the NOW wage subsidy and Tozo well.30 | Labor ministry’s own 2022 targeted probe: 25 employers took ₩1.047bn of retention subsidy fraudulently; 11 were prosecuted. No audit-office figure found.31 |
| Official view of the effect | CBO estimated in September 2020 that the spring 2020 relief laws would lift real GDP 4.7% in 2020 and 3.1% in 2021.32 | NAO: the schemes “achieved their primary objective of preventing millions of job losses”; unemployment peaked just over 5%, half the OBR’s July 2020 forecast.7 | Auditor General: the audited programs “prevented a rise in poverty”; Statistics Canada data put 2020 poverty at 11.6% without them, against 6.4% observed.9 | IMF staff paper: without Kurzarbeit’s expansion, unemployment would have risen a further 3 points at the trough; consumption could have fallen 2–3 times as much.33 | INSEE: private paid hours fell 9.4% in 2020, 80% of that drop taken as short-time work hours; private salaried employment fell only 1.7%.34 | Independent evaluation: JobKeeper “preserved between roughly 300,000 and 800,000 jobs”, about 2½ to 6% of pre-pandemic employment.13 | Cabinet Office estimate: the special measures kept April–June 2020 unemployment about 3 points lower, against 0.5–1.0 points after the Lehman shock.35 | Bank of Italy preliminary estimate (November 2020): wider CIG, liquidity support and the layoff ban prevented about 600,000 dismissals in 2020.36 | CPB: without the 2020 package GDP would have fallen about 0.6 points more; 65,000–180,000 people kept jobs, at a cost to economic dynamism.17 | OECD (2022): retention subsidies and cash transfers “helped save jobs”; it cites an estimate that the first transfer cut 2020 poverty by about 12 points.24 |
| Wind-down and recovery | PPP took applications until May 2021; pandemic UI expired September 6, 2021. By April 2024 states had recovered $3.7bn of $55.2bn identified UI overpayments.5 | Both schemes closed at the end of September 2021. HMRC forecast recovering about £1.1bn by 2023-24, and £2.0bn to £5.1bn staying unrecovered.7 | CEWS’s last claim period ended October 23, 2021. By March 31, 2024, 57.2% of CEBA loans had been repaid, 25.3% forgiven and 17.3% remained outstanding.8, 37 | On February 18, 2022, the Bundestag extended the special short-time work rules to June 30, 2022, and the maximum duration from 24 to 28 months.38 | By January 31, 2023, €50.7bn of €143.82bn in PGE loans had been repaid and €1.83bn called on the guarantee; losses should not exceed €3.6bn.39 | JobKeeper ran until March 28, 2021, after a three-month review changed eligibility and rates. The ATO stopped $206m of claims and recovered $202m.13 | The special measures ended March 31, 2023. By March 2026 MHLW had canceled ¥115.3bn of decisions for improper receipt and recovered about ¥89.6bn.14, 40 | The March 2021 Sostegni decree: layoff ban and fee-free ordinary CIG to June 30, 2021; other COVID wage schemes to December 31, 2021.41 | NOW 1 settlement: 71% of settled employers had to repay part of their advance (€2.3bn); 29% received €455m more; for 26% it fell to zero.16 | Relief coupons had to be spent by August 31, 2020, or became a donation to the state; a 2022 fraud probe ordered ₩6.01bn repaid with penalties.4, 31 |
2. Integrity figures, with what each one measures
A US 8% is an inspector general’s estimate of potentially fraudulent PPP money. A UK 11% is a government department’s own estimate of fraudulent Bounce Back loans. A Dutch 71% is the share of employers asked to hand back part of an advance that was always meant to be settled later. The panel shows only figures checked against the official document that printed them: 28 figures from 13 countries.
Who produced the figure. Own figure the program’s administrator or its ministry. Independent an audit office, inspector general, legislature, budget office or international body. Mixed an independent body working from the administrator’s own rate.
| Source | ||||||
|---|---|---|---|---|---|---|
| United States | Paycheck Protection Program (PPP) | estimated fraud (potentially fraudulent loans) | 8% ($64bn) | of PPP funds disbursed | Independent SBA Office of Inspector General | 25 |
| United States | COVID-19 Economic Injury Disaster Loans (EIDL, loans and advances) | estimated fraud (potentially fraudulent loans and advances) | 33% (over $136bn) | of COVID-19 EIDL funds disbursed | Independent SBA Office of Inspector General | 25 |
| United States | Pandemic unemployment insurance (all programs) | improper payments (error and fraud) | 21.52% (at least $191bn) | DOL’s rate applied by the inspector general to about $888bn of pandemic UI | Mixed DOL Employment and Training Administration (rate); DOL Inspector General (extrapolation) | 42 |
| United States | Pandemic unemployment insurance (fraud) | estimated fraud | 11%–15% ($100bn–$135bn) | of UI benefits paid, April 2020–May 2023 | Independent U.S. Government Accountability Office | 26 |
| United States | Economic Impact Payments (stimulus checks) | improper payments | around 2% | EIP improper payment rate, as GAO reported in September 2020 | Independent U.S. Government Accountability Office | 6 |
| United States | Restaurant Revitalization Fund | net questioned costs (awards without planned eligibility checks; not a fraud finding) | $6.7bn of $28.6bn | awards paid without verifying eligibility as planned | Independent SBA Office of Inspector General | 43 |
| United States | Shuttered Venue Operators Grant | high-risk awards the inspector general says warrant eligibility review | $1.6bn in 1,818 awards (of $14.6bn paid) | awards flagged as high-risk, July 2024 | Independent SBA Office of Inspector General | 44 |
| United Kingdom | Coronavirus Job Retention Scheme (furlough) | error and fraud, most likely estimate | 5.1% (£3,498m; range 3.0%–7.8%) | of £69,224m net cost | Own figure HM Revenue & Customs | 45 |
| United Kingdom | Self-Employment Income Support Scheme | error and fraud, most likely estimate | 5.2% (£1,472m; range 4.2%–6.3%) | of £28,066m net cost | Own figure HM Revenue & Customs | 45 |
| United Kingdom | Bounce Back Loan Scheme | fraud, most likely estimate (highly uncertain) | 11% (£4.9bn) | of £47bn lent; estimate as of March 31, 2021, from a sample of 1,067 loans | Own figure Department for Business, Energy & Industrial Strategy (reported by the NAO) | 46 |
| United Kingdom | Bounce Back Loan Scheme | loans expected not to be repaid (credit losses plus fraud) | 37% (£17bn; range 31%–48%) | of £47bn lent; estimate as of March 2021 | Own figure Department for Business, Energy & Industrial Strategy (reported by the NAO) | 46 |
| United Kingdom | Coronavirus Business Interruption Loan Scheme | lender-flagged suspected fraud (not proven) | £0.06bn of £25.83bn drawn | as at December 31, 2025 | Own figure Department for Business and Trade and British Business Bank | 47 |
| United Kingdom | Eat Out to Help Out | error and fraud, most likely estimate | 8.5% (£71m; range 5.1%–11.8%) | of £840m net cost | Own figure HM Revenue & Customs | 45 |
| Canada | Canada Emergency Wage Subsidy | claim amounts denied or adjusted after audit (mostly missing documents, not proven ineligibility) | 5.9% ($325m) | of $5.53bn in 2,515 completed audits, to March 31, 2023 | Own figure Canada Revenue Agency | 48 |
| Canada | Canada Emergency Business Account | estimated ineligible recipients | about 9% of recipients ($3.5bn) | of about 898,000 recipients and $49.1bn in loans | Independent Office of the Auditor General of Canada | 37 |
| France | State-guaranteed loans (PGE) | state guarantees called on unpaid loans (a default measure, not fraud) | €1.83bn called (of €143.82bn lent) | to January 31, 2023 | Own figure French state guarantee records, reported by the Senate finance committee | 39 |
| Australia | JobKeeper Payment | payment gap: incorrect payments not stopped or recovered (net); all incorrect claims (gross) | 2.4% net ($2.18bn); 2.8% gross | of payments applied for, ATO gap analysis | Own figure Australian Taxation Office (reported in the Treasury-commissioned independent evaluation) | 13 |
| South Korea | Employment Retention Subsidy (targeted investigation) | fraudulent receipt found in a targeted investigation (not a population rate) | ₩1.047bn (25 employers; 11 prosecuted) | 2022 targeted investigation of employment-insurance payments | Own figure Ministry of Employment and Labor | 31 |
| Japan | Employment Adjustment Subsidy | subsidy decisions canceled for improper receipt | ¥115.3bn in 4,640 decisions (¥89.6bn recovered) | to end of March 2026; ¥6.35 trillion was paid under the COVID special measures (April 2020–March 2023) | Own figure Ministry of Health, Labour and Welfare | 40 |
| Japan | Sustainability Benefit (持続化給付金) | improper receipt certified by the ministry | 591 cases, ¥589.58m | to end of September 2021, of ¥5.5147 trillion paid in 4.23 million grants | Own figure METI / SME Agency certification, reported by the Board of Audit | 49 |
| Italy | €600/€1,000 COVID-19 indemnities (self-employed) | applications rejected (eligibility, not fraud) | 18% (956,000 of 5.183 million applicants) | data to March 2021 | Own figure INPS | 21 |
| Netherlands | NOW wage subsidy, first period | employers asked to repay part of the advance at final settlement (by design, not fraud) | 71% of settled employers (90,000; €2.3bn) | of about 125,000 employers with a final settlement | Own figure UWV | 16 |
| Netherlands | TVL fixed-costs grant | paid out through established misuse and improper use | 1.7% (€128m; €12.3m recovered) | of €7.5bn granted across all TVL rounds | Own figure Ministry of Economic Affairs and Climate / RVO (progress report to parliament) | 50 |
| New Zealand | COVID-19 Wage Subsidy Scheme | subsidies paid back (mostly voluntary; not fraud findings) | NZ$703m repaid voluntarily; NZ$23m recovered | as at March 5, 2021, of more than NZ$13bn paid March–December 2020 | Own figure Ministry of Social Development data, reported by the Auditor-General | 51 |
| Brazil | Auxílio Emergencial (2020) | payments made improperly (audit estimate) | about R$45bn | TCU review update, September 2022 | Independent Tribunal de Contas da União | 52 |
| Brazil | BEm job-preservation benefit (2020) | potential improper receipt | about 90,000 cases, over R$150m | of R$18.2bn paid to 12.4 million workers, May–July 2020 | Independent Tribunal de Contas da União | 53 |
| Philippines | Social Amelioration Program (excluding 4Ps) | share of benefits received by non-poor households (targeting leakage) | 73% of benefits | 52% of poor households were not covered | Independent World Bank | 54 |
| Kenya | COVID-19 Emergency Response Fund cash transfer | spending whose lawfulness and effectiveness the auditor could not confirm (no ID numbers or locations); not a fraud finding | KSh 400m (the full transfer) | 97,515 recipients, June–August 2020 | Independent Office of the Auditor-General (Kenya) | 55 |
Showing 28 of 28 figures from 13 of 13 countries.
3. What the comparison can and cannot show
The IMF says its database of pandemic measures “is not meant for classifying the measures for fiscal reporting, nor for comparison across economies as responses vary depending on country-specific circumstances.”1 The same caution applies to every row above.
Sources on one row are not of one kind. In the integrity row, the US, UK, Canadian, Australian, Japanese and Dutch entries draw on audit offices or inspectors general; the German, Italian and South Korean entries are the administering agencies’ own; France’s comes from a Senate report citing the tax administration. In the effect row the estimates come from a budget office (US), audit offices (UK, Canada), a statistics office (France), government economists (Japan, Netherlands), a central bank’s preliminary note (Italy), an independent evaluation (Australia), an IMF staff working paper (Germany) and the OECD (South Korea).
Method. Cells paraphrase their sources in English and keep each source’s own precision and currency; sources in French, German, Italian, Dutch, Japanese, Korean and Portuguese are listed under their original titles. Where we have a copy of a document, its name links to our copy, which links on to the publisher; otherwise it links to the publisher’s page.
Sources
- 1Fiscal Monitor: Database of Country Fiscal Measures in Response to the COVID-19 Pandemic (Table 1), International Monetary Fund, October 2021 (measures to September 27, 2021). Original at imf.org.
- 2Job retention schemes during the COVID-19 lockdown and beyond (updated 12 October 2020), OECD, October 12, 2020. Original at oecd.org.
- 3Implementing employment support schemes in response to the COVID-19 pandemic (HC 862), National Audit Office (UK), October 23, 2020. Original at nao.org.uk.
- 4OECD Economic Surveys: Korea 2020, OECD, August 2020. Original at oecd.org.
- 5COVID-19 Relief: SBA and DOL Should Improve Processes to Identify and Recover Overpayments (GAO-25-106199), U.S. Government Accountability Office, November 2024. Original at gao.gov.
- 6Stimulus Checks: Direct Payments to Individuals during the COVID-19 Pandemic (GAO-22-106044), U.S. Government Accountability Office, June 2022. Original at gao.gov.
- 7Delivery of employment support schemes in response to the Covid-19 pandemic (HC 656), National Audit Office (UK), October 13, 2022. Original at nao.org.uk.
- 8Claims to date — Canada emergency wage subsidy (CEWS), Canada Revenue Agency, data to September 3, 2023. Original at canada.ca.
- 9Report 10—Specific COVID-19 Benefits, Office of the Auditor General of Canada, December 6, 2022. Original at canada.ca.
- 10Geschäftsbericht 2020 (annual report), Bundesagentur für Arbeit, 2021. Original at arbeitsagentur.de.
- 11Bilan économique 2020 – Hauts-de-France: contexte national, INSEE, July 8, 2021. Original at insee.fr.
- 12Analyse des prêts garantis par l’État à la fin 2021 (Trésor-Éco n° 303), Direction générale du Trésor (Ministry of the Economy and Finance), March 3, 2022. Original at tresor.economie.gouv.fr.
- 13Independent Evaluation of the JobKeeper Payment: Final Report (presented to the Treasury by Nigel Ray), Australian Government, the Treasury, September 28, 2023. Original at treasury.gov.au.
- 14雇用調整助成金(新型コロナウイルス感染症の影響に伴う特例) — Employment Adjustment Subsidy, COVID-19 special measures, Ministry of Health, Labour and Welfare (Japan), figures to March 31, 2023. Original at mhlw.go.jp.
- 15Le imprese e i lavoratori in cassa integrazione Covid nei mesi di marzo e aprile (Nota Covid-19, INPS and Banca d’Italia), Banca d’Italia, July 29, 2020. Original at bancaditalia.it.
- 16UWV publiceert register definitieve tegemoetkomingen eerste periode NOW, UWV (Employee Insurance Agency), undated. Original at uwv.nl.
- 17Economische analyse steunpakket 2020, CPB Netherlands Bureau for Economic Policy Analysis, September 28, 2021. Original at cpb.nl.
- 18COVID-19: Opportunities to Improve Federal Response and Recovery Efforts (GAO-20-625), U.S. Government Accountability Office, June 2020. Original at gao.gov.
- 19Report 6—Canada Emergency Response Benefit, Office of the Auditor General of Canada, March 25, 2021.
- 20Bundestag stimmt für Änderungen beim Kurzarbeitergeld, Deutscher Bundestag, March 13, 2020. Original at bundestag.de.
- 21INPS paper on the COVID-19 €600/€1,000 indemnities, INPS, Coordinamento Generale Statistico Attuariale, data to March 2021. Original at inps.it.
- 22Uitvoering NOW ‘belangrijke opdracht’ voor UWV, UWV (Employee Insurance Agency), undated. Original at uwv.nl.
- 23Opnieuw steun aan duizenden werkgevers en zelfstandigen, Ministerie van Sociale Zaken en Werkgelegenheid (rijksoverheid.nl), December 3, 2020. Original at rijksoverheid.nl.
- 24OECD Economic Surveys: Korea 2022, OECD, September 2022. Original at oecd.org.
- 25COVID-19 Pandemic EIDL and PPP Loan Fraud Landscape (Report 23-09), SBA Office of Inspector General, June 27, 2023. Original at sba.gov.
- 26Unemployment Insurance: Estimated Amount of Fraud during Pandemic Likely Between $100 Billion and $135 Billion (GAO-23-106696), U.S. Government Accountability Office, September 2023. Original at gao.gov.
- 27Konjunkturelles Kurzarbeitergeld in der COVID-19-Pandemie – Teil 2: Vorgehen der Bundesagentur für Arbeit bei Verdacht auf Leistungsmissbrauch, Bundesrechnungshof, October 4, 2022. Original at bundesrechnungshof.de.
- 28Projet de loi de finances pour 2022 : Gestion des finances publiques (rapport général n° 163 (2021-2022), tome III, annexe 15), Sénat, commission des finances, November 18, 2021. Original at senat.fr.
- 29雇用調整助成金等及び休業支援金等の支給に関する事後確認の実施について (FY2021 audit report; opinion to the Minister of Health, Labour and Welfare), Board of Audit of Japan, August 4, 2022. Original at report.jbaudit.go.jp.
- 30Resultaten verantwoordingsonderzoek 2022 Ministerie van Sociale Zaken en Werkgelegenheid, Algemene Rekenkamer (Netherlands Court of Audit), May 17, 2023. Original at rekenkamer.nl.
- 312022년 고용보험 부정수급 기획조사 결과 (results of the 2022 targeted employment-insurance fraud investigation), Ministry of Employment and Labor (Korea), December 14, 2022. Original at moel.go.kr.
- 32The Effects of Pandemic-Related Legislation on Output, Congressional Budget Office, September 2020. Original at cbo.gov.
- 33The Effectiveness of Job-Retention Schemes: COVID-19 Evidence From the German States (IMF Working Paper WP/21/242; authors’ views), International Monetary Fund, October 2021. Original at imf.org.
- 34Le dispositif d’activité partielle a amorti l’impact économique de la crise sanitaire (Catherine Renne), INSEE, June 29, 2021. Original at insee.fr.
- 35日本経済2020-2021, 第2章第3節 雇用確保に向けた取組と課題, Cabinet Office (Japan), 2020–2021 edition. Original at www5.cao.go.jp.
- 36Alcune stime preliminari degli effetti delle misure di sostegno sul mercato del lavoro (Nota Covid-19), Banca d’Italia, November 19, 2020. Original at bancaditalia.it.
- 37Report 8—Canada Emergency Business Account, Office of the Auditor General of Canada, December 2, 2024. Original at canada.ca.
- 38Bundestag beschließt Sonderregelung zum Kurzarbeitergeld, Deutscher Bundestag, February 18, 2022. Original at bundestag.de.
- 39Prêts garantis par l’État : mieux comprendre les risques pour le budget de l’État (rapport d’information n° 706 (2022-2023), Jérôme Bascher), Sénat, commission des finances, June 7, 2023. Original at senat.fr.
- 40雇用調整助成金 不正受給 — Employment Adjustment Subsidy: improper receipt, Ministry of Health, Labour and Welfare (Japan), figures to the end of March 2026. Original at mhlw.go.jp.
- 41DL Sostegni, interventi più rapidi per una platea più ampia, Ministero dell’Economia e delle Finanze, March 29, 2021. Original at mef.gov.it.
- 42Testimony of the Inspector General, U.S. Department of Labor, on pandemic unemployment insurance (February 8, 2023), U.S. Department of Labor Office of Inspector General, February 8, 2023. Original at oig.dol.gov.
- 43SBA’s Restaurant Revitalization Fund Program Award Practices (Report 24-09), SBA Office of Inspector General, March 26, 2024. Original at oversight.gov.
- 44Improvements Needed in SBA’s Shuttered Venue Operators Grant Post-Award Review Process (Report 24-21), SBA Office of Inspector General, July 10, 2024. Original at oversight.gov.
- 45Error and fraud in the COVID-19 schemes: methodology and approach (an update for 2023), HM Revenue & Customs, July 17, 2023. Original at gov.uk.
- 46The Bounce Back Loan Scheme: an update (HC 861), National Audit Office (UK), December 3, 2021. Original at nao.org.uk.
- 47COVID-19 loan guarantee schemes repayment data: December 2025, Department for Business and Trade and British Business Bank, May 12, 2026 (data to December 31, 2025). Original at gov.uk.
- 48Canada Emergency Wage Subsidy (CEWS) – Post-payment audits – Status Update – March 2023, Canada Revenue Agency, data to March 31, 2023. Original at canada.ca.
- 49持続化給付金事業の実施状況等について (FY2020 audit report, part 4, item 6), Board of Audit of Japan, fiscal 2020 audit report. Original at report.jbaudit.go.jp.
- 50Voortgangsrapportage van de Tegemoetkoming Vaste Lasten (TVL), Tweede Kamer document 2022D04872, Ministerie van Economische Zaken en Klimaat / RVO (to the House of Representatives), early 2022. Original at tweedekamer.nl.
- 51Management of the Wage Subsidy Scheme (B.29[21a]), Office of the Auditor-General (New Zealand), May 2021. Original at ao.parliament.nz.
- 52TCU atualiza balanço da fiscalização do Auxílio Emergencial, Tribunal de Contas da União (Brazil), September 14, 2022. Original at portal.tcu.gov.br.
- 53Relatório de Fiscalizações em Políticas e Programas de Governo 2020 (área 6), Tribunal de Contas da União (Brazil), 2020 edition. Original at sites.tcu.gov.br.
- 54COVID-19 and Social Assistance in the Philippines: Lessons for Future Resilience (Yoonyoung Cho and Doug Johnson), World Bank, March 2022. Original at documents1.worldbank.org.
- 55Special Audit Report of the Auditor-General on Utilization of COVID-19 Funds by National Government Entities for the Period 13 March – 31 July 2020, Office of the Auditor-General (Kenya), April 2021. Original at oagkenya.go.ke.