The government has about €18 million left in its COVID-19 reserve, the National Audit Office (Riigikontroll) says.
The original fund stood at just under €80 million early on in the pandemic, following a supplementary budget of just under €360 million issued as the virus spread.
The audit office says that in future, expenses not directly connected with combatting the coronavirus should be avoided, in relation to the COVID-19 reserve.
The office says it will do more to monitor this in future, adding that greater transparency is also needed as a matter of public interest.
The office is, in its consolidated 2020 annual report, also spot checking coronavirus-related activities such as protective equipment procurement, from organization stage to checking whether the purchased goods actually arrived in good order.
Editor: Andrew Whyte