Auditing Sustainable Development Goals programme PERFORMANCE AUDIT OF PREPAREDNESS FOR IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT G0ALS

Integrate the components of sustainable development Vision of 2030 Agenda Integrate the components of sustainable development

Principles National ownership National targets, considering its priorities. Universal Developed and developing countries Inclusive and participatory Civil society, vulnerable groups, private sector

Principles Leaving no one behind Integrated Human rights-based Economic Environmental Social Human rights-based

Background INTOSAI SP 2017-2022 All United Nations Members States jointly committed to The Sustainable Development Goals (SDGs) in September 2015. “Our Governments have the primary responsibility for follow-up and review, at the national, regional and global levels, in relation to the progress made in implementing the goals and targets over the coming fifteen years”. INTOSAI SP 2017-2022 Cross-cutting Priority 2 – Contributing to the follow-up and review of the SDGs within the context of each nation’s specific sustainable development efforts and SAIs’ individual mandates.

INTOSAI approaches 2. Performance Audit of programmes that contribute to SDGs 3. Assessing and supporting SDG 16 4. Being model of transparency and accountability 1. Auditing national systems of follow-up Under cross-cutting priority 2, INTOSAI identified four approaches through which INTOSAI and SAIs can contribute to the implementation of SDGs.

Auditing SDGs Programme In line with INTOSAI and following its own mandate, the IDI launched a comprehensive capacity development programme called Auditing Sustainable Development Goals. The main intention – contribute to INTOSAI efforts by supporting SAIs in conducting high-quality performance audits of preparedness for implementation of the 2030 Agenda, thereby contributing to the value and benefits for citizens. The programme is a partnership with INTOSAI’s KSC (Knowledge Sharing Committee), INTOSAI regions and UNDESA / DPADM (United Nations Department of Economic and Social Affairs / Division of Public Administration and Development Management)

Partners

SAI participating in the programme ASOSAI : 17 SAIs EUROSAI: 4 SAIs ARABOSAI (*) CAROSAI: 2 SAIs CREFIAF(*) OLACEFS: 14 SAIs, Auditing Prep for implementation of SDG 5 PASAI : 13 SAIs AFROSAI-E: 8 SAIs (*) 13 SAIs in ARABOSAI and 14 in CREFIAF indicated interest in participate in the programme in 2018.

Results Framework GPG CoP Auditing Implementation of SDGs GPG Guidance Auditing of Preparedness for Implementation Cooperative Audit of Preparedness for Implementation Lessons Learned and Compendium of Audit findings

Implementation Strategy Advocacy & Awareness Raising Community of Practice

SAI Leadership and Stakeholder meeting Advocay and awareness raising SAI Leadership and Stakeholder meeting IDI and United Nations Department of Economic and Social Affairs (UNDESA) 20 and 21th July United Nations Headquarters, New York Objective - fostering discussions and knowledge-sharing on critical issues related to preparedness for SDG implementation. All INTOSAI regions were represented

SAI Leadership and Stakeholder meeting Meeting sessions Preparedness for implementation of the SDGs – An auditor’s perspective SDGs and whole of government approach – What is different for the auditor? Getting institutions ready for the SDGs– Auditing policy coherence & integration Leaving no one behind – Auditing inclusiveness Stakeholder engagement – Multi-stakeholder approach to SDGs implementation & audit Mobilising means of implementation – auditing capacities & resources for SDGs implementation Indicators, baselines and data – Auditing capacities & challenges Role of SAIs in SDGs follow up & review – Way forward

Main conclusions - opportunities SAIs have a critical role to play in auditing the means of implementation for the 2030 Agenda Audit of preparedness can provide useful baselines for later stages Some SAIs are already conducting audit of preparedness Auditing SDGs with a whole of government approach requires a shift in focus Input Output Outcome Shift

Main conclusions - challenges Low awareness of SDGs in SAIs and other institutions Mandate and capacity challenges Scoping issues Taking interlinkages among SDGs into account Consider the principle of leaving no one behind and auditing inclusiveness The critical importance of data Importance of stakeholder engagement How to take the private sector into account

Guidance The guidance has 3 parts: Part 1 – UN2030 Agenda and SDGs Part 2 – SAIs and SDGs Part 3 – Performance Audit of preparedness for implementation of SDGs The guidance can be downloaded at http://www.idi.no/en/elibrary/cpd/auditing-sustainable-development-goals-programme#document-auditing-preparedness-for-implementation-of-sdgs-a-guidance-for-supreme-audit-institutions

IDI cooperative audit support model Middle level management involved in the audit process SAI Commitment and Readiness Q 1 - 2017 SAI includes the audit in their annual plan Readiness to provide resources and to conduct the audit Agreement with SAI leadership Participation of middle management Guidance on Auditing Preparedness Q 1 - 2017 2030 Agenda SAIs and SDGS Audit Model Performance Audit of Preparedness eLearning programme Q 3 - 2017 1 to 2 week mentor training 8 week mentor led eLearning course for audit teams on subject matter & methodology Support during the audit process Q4 2017 onwards Audit Planning Meeting Audit Review Meeting Quality Assurance - 2019 Independent assurance of audit quality SAIs contribute to value & benefits through independent oversight and constructive recommendations SAIs have a voice in the SDG implementation in their countries and are not left behind SAIs develop capacity to conduct PAs on SDGs Onsite/online support during audit

Audit model and objectives Whole of Government approach – WoG is an overarching term for a group of responses to the problem of increased fragmentation of the public sector and public services and a wish to increase integration, coordination and capacity. Audit Objective 1 – To what extent has the government adapted the 2030 agenda into its national context? Audit Objective 2 – Has the government identified and secured resources and capacities (means of implementation) needed to implement the 2030 Agenda? Audit Objective 3 – Has the Government established a mechanism to monitor, follow-up, review and report on the progress towards the implementation of the 2030 Agenda?

eLearning course 44 SAIs 122 participants 44 supervisors 13 mentors 4 experts

Planning meetings – November/December 2017 SAI participants EUROSAI CAROSAI AFROSAI-E ASOSAI PASAI Georgia Jamaica Botswana Afghanistan Maldives Cook Islands Palau Hungary Saint Lucia Ghana Bangladesh Lao Fiji PNG Poland   Kenya Bhutan Mongolia FSM Kosrae Samoa Slovakia Liberia Cambodia Myanmar FSM National Solomon Is Sierra Leone China Nepal FSM Pohnpei Tonga Tanzania India Pakistan FSM Yap Tuvalu Uganda Indonesia Philippines Kiribati Zambia Kyrgyz Sri Lanka Malaysia Planning meetings – November/December 2017