This article examines Decentralised Governance and Accountability: Local Government Audit and Oversight: Lessons from the COVID-19 Pandemic with a focused emphasis on Guinea-Bissau within the field of Political Science. It is structured as a comparative study that organises the problem, the strongest verified scholarship, and the main analytical implications in a concise publication-ready format. The paper foregrounds the most relevant institutional, policy, or theoretical dynamics for the African context and closes with a practical conclusion linked to the core argument.