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This paper explores the effects of the pandemic on corruption and mismanagement in Italy, a country where the Covid-19 crisis is supposed to have significantly increased the risk of corruption. It proposes a novel operationalization of safeguards for accountability that are attached to the disbursement of recovery funds. Emergency law decrees and their implementing acts have been coded to assess whether the discretion in the allocation of recovery funds has been constrained by transparency requirements and enforcement provisions. Findings reveal that safeguards for accountability have been strengthened over time but that they have followed various patterns across recovery measures targeting businesses and people. [ABSTRACT FROM AUTHOR]