**Abstract**

Through the years, the COVID-19 epidemic has exacerbated existing socioeconomic and political inequities, causing profound changes in communities all over the world. Africa has seen a significant loss of lives and economic damages across the continent. The study takes a qualitative approach in terms of methodology, with documentary sources being used to obtain and analyze data. The urgency of the COVID-19 epidemic, according to the study, necessitated swift flow of public monies, rapid decision-making, and extraordinary public health actions. As a result of making hasty decisions about disbursing funds to respond to emergencies, corruption opportunities arose. The COVID-19's destructive effects, which have resulted in increased poverty among Nigeria's most vulnerable people, call into doubt the government's use of public resources. According to the study, the epidemic has resulted in a significant, quick increase in aid, spending, and procurement, which frequently compromises transparency and accountability. The study exposed that government procurement divisions are rife with corruption, and that fraudulent activities in the purchase of vaccines and medical devices were pervasive throughout the pandemic emergency. The study concludes that strategies for better early identification and handling of fraud and procurement misconduct should be included in future pandemic and economic crisis plans.

**Keywords:** accountability, COVID-19, corruption, government response, pandemic
