SESSION II: SDGS AND WHOLE OF GOVERNMENT APPROACH WHAT IS DIFFERENT FOR THE AUDITOR?

Transcription

1 SESSION II: SDGS AND WHOLE OF GOVERNMENT APPROACH WHAT IS DIFFERENT FOR THE AUDITOR? SAI LEADERSHIP AND STAKEHOLDER MEETING AUDITING PREPAREDNESS FOR THE IMPLEMENTATION OF THE SUSTAINABLE DEVELOPMENT GOALS (SDGS) J. Christopher Mihm Managing Director, Strategic Issues U.S. Government Accountability Office July, 2017

2 The 2030 Agenda for Sustainable Development 2

3 The twin bottom lines For government: As we have seen, new ways of thinking, new management approaches, and new organizational capacities are essential for our national governments to achieve their sustainable development objectives. And therefore, For SAIs and auditors: we need to ensure that the practice of performance auditing evolves in tandem with the complexity of the governance approaches and structures being used to address national needs, including national sustainable development goals and the implementation of the 2030 Agenda. 3

4 What is the Whole of Government? There is no one right definition for the Whole of Government (or WOG). In essence, a WOG perspective looks across individual agencies and programs to assess the effectiveness of the coordination and integration among the overall government effort contributing to given national outcome. This also often entails leveraging the efforts of other levels of government (regional and local), the private sector, and domestic and international civil society organizations to foster unity of purpose. 4

5 A simplified management and performance audit logic model inputs Staff Funds Facilities outputs Products Services delivered Clients served (Activities) outcomes Results Impact on citizen well-being 5

6 A Whole of Government Perspective Program Program Program Program 6

7 Complexity and Disaster Risk Reduction/Climate Change Adaptation Source: Talisayon, S. Group Mind Mapping, Apin Talisayon's Weblog, 28 March URL: -%E2%80%94-group-mind-mapping/. 7

8 Governance Implications for Government and Audit: The Whole of Government Perspective. The government will need the capacity to. Manage the performance of the results that government seeks to achieve rather than on the operations of any single program or agency. This entails looking at policy coherence across various policy tools. Manage systemic risk in addition to the operational and enterprise risk confronting any single agency. Adopt collaborative mechanisms and network management across levels of government, sectors, and with the public. Use data and evidence to drive decisions. Strengthen the Center of Government s capabilities in strategic management and guiding the implementation of crosscutting efforts. Employ strategies for civic engagement, open government, and transparency. 8

9 Illustrative audit questions to assess whole of government preparedness 1. Has the government put in place processes and institutional arrangements to integrate the 2030 Agenda into the country s legislation, policy, plans, budget and programs, including the country s existing sustainable development strategy, if there is one? 2. Has the government informed and involved citizens and stakeholders in the processes and institutional arrangement to integrate the 2030 Agenda, including national and local government, legislative bodies, the public, civil societies and the private sector? 3. How are responsibilities allocated amongst various levels of government (national, sub-national and local) for the coherent implementation of the 2030 Agenda? 4. Has the government designed policies and institutional mechanisms to support integration of the three dimensions of sustainable development (economic, social and environmental) and the principles of the 2030 Agenda (e.g. leave no one behind )? 9

10 Thank you! 10