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

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

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

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

5. 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
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.

6. 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.

7. 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)

8. Partners

9. 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.

10. 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

11. Implementation Strategy
Advocacy & Awareness Raising
Community of Practice

12. 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

13. 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

14. 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

15. 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

16. 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

17. IDI cooperative audit support model
Middle level management involved in the audit process
SAI Commitment and Readiness Q
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
2030 Agenda
SAIs and SDGS
Audit Model
Performance Audit of Preparedness
eLearning programme Q
1 to 2 week mentor training
8 week mentor led eLearning course for audit teams on subject matter & methodology
Support during the audit process Q onwards
Audit
Planning Meeting
Audit Review Meeting
Quality Assurance
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

18. 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?

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

20. 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