SAI Jamaica’s SDG Programme & Cross-Cutting Audits, sharing of Experiences

SAI Jamaica’s SDG Audit Coverage In 2017, SAI Jamaica streamlined its audit focus to assess Jamaica’s systems that will support the successful implementation of SDGs. However, this approach is not new, as for the past 5 years, one of our strategic audit approaches, as part of a risk-based approach, is to rank audit candidates based on impact on the outcome of Jamaica’s vision 2030, which combined with the other planning documents, were in 2017 assessed to be 91.3 per cent aligned with the SDGs. In 2017, SAI Jamaica also adopted a thematic approach to the development of the audit plan, based on 5 key themes identified by our audits of public bodies over a five year period, as well as areas we considered fundamental to Government achieving its policy objects, reducing waste and fighting acts of impropriety and corruption. Recognizing the importance of a multifaceted audit approach to achieve better audit outcomes, we also enhanced our stakeholder engagement to assist in directing limited resources to areas of greatest need, a critical element of auditing implementation of the SDG’s. Accordingly, our three year-rolling thematic audit plan for 2018-21, declares our intent to assess the effectiveness of Government’s plan to implement the 17 SDGs, with our audits spanning issues of a social, economic and environmental nature.

The Focus of our SDG Audits to-date Jamaica’s Progress towards SDG Goal 7: Affordable & Clean Energy Jamaica’s Framework for Fighting Corruption Jamaica’s Preparedness for Implementation of the SDGs Our SDG audit coverage since 2017, comprise (2) an audit of Government of Jamaica’s Progress towards vision 2O30 NDP Outcome No. 10: Diversification of Energy Supply and the Sustainable Development Goal (SDG) No. 7: Affordable and Clean energy - tabled in Parliament in 2017; (2)) Jamaica’s Preparedness for implementation of the SDGs and (3 Jamaica’s Framework for Fighting Corruption both of which scheduled for completion in 2018. Interestingly, our audit of Jamaica’s progress in diversifying it energy supply, represented a major foray in our conduct of cross cutting audits which involved a mapping of all entities affected. The challenges experienced in our audit process provided important lessons particularly for our conduct of the audit of Jamaica’s preparedness for implementing the SDGs.

Common Audit Challenges Reluctance to share information and limited access to records The timing of the audit of preparedness considered premature. Highly manual databases which slows collection of audit evidence Audit interviews affected by competing schedules of key agencies Limited or no awareness of the SDGs Identification of relevant audit evidence affected by complex records Common Audit Challenges I believe that our recent experiences in the conduct of SDG related audits may provide some insight to common challenges likely to be encountered during the field work, on the proverbial “road less travelled”. These challenges may be partly influenced by a country’s infancy in the process of SDG implementation. This also highlights the importance of Governments identifying from very early in the process, the capacities (financial and technical) required for implementing or prioritising SDG projects and programmes.

Lessons from our SDG audits Conducting SDG Audits Peer reviews and focus groups at the pre-planning stage can assist in scoping audit. Strong performance audit experience and subject matter experts strengthen ability to identify pertinent audit evidence. Findings matrix and mid-point reviews can identify weak findings and information gaps. Budgeting for the audit can facilitate greater access to entities and technical support. Constant communication with audited entities can minimize risk of unnecessary or irrelevant information. Monitoring SDG Implementation Clear institutional framework for accountability is essential to efficient and effective SDG implementation. Limited institutional capacity within MDAs will affect SDG data definition and collection. Inadequate legislative and policy framework can impede implementation and measurement of SDGs. Constant review of SDG progress is e essential to achieving milestones and targets. Our strategic audit plan for 2018-21 which was framed following an engagement with stakeholders to inform the selection of appropriate audit topic to be pursued over the next three years and identify the key risks to the achievement of the national plan goals (Vision 2030 and the Medium Term Framework) and the SDGs. To this end, the lessons learned are not only important for future audits but are relevant to efficient and effective implementation of the SDGs. Additionally, we hope that SAIs can also benefit from the pitfalls and challenges identified when they conduct their own audits of the SDGs.

Cooperative and joint audits could enable more SAIs to undertake audits of SDG preparedness and implementation. Strategic partnerships to strengthen the capacity of regional SAIs, could facilitate high quality audits of SDGs. Explicit support from external stakeholders could embolden SAI audits of SDGs and encourage SIDS to publish progress reports. Follow-up audits with fixed timelines could encourage SIDS to accelerate preparedness for implementation of SDGs. Recommendations