Transparency and accountability for the Sustainable Development Goals The role of external audits

Transcription

1 Transparency and accountability for the Sustainable Development Goals The role of external audits Public Sector Economics Conference Zagreb, 26 October 2018 Aranzazu Guillan Montero and David le Blanc

2 Accountability for SDGs and external auditing MDG Focus on developing countries development aid Centralised monitoring at UN Status of targets at national and global levels Ad-hoc accountability systems for specific programmes No systematic role of SAIs in monitoring (only 17% involved), but some good examples (health, education) SDGs Universal, but not binding Inter-governmental debate on accountability of implementation Multi-level follow-up and review system National monitoring efforts left to discretion of countries through multiple channels Mobilization of multiple stakeholders around 2030 Agenda SDG follow-up and review opens opportunities for SAIs role

3 Leveraging the opportunity SAI involvement SAIs critical role in enhancing SDG transparency and accountability mandate of holding national governments to account improving government performance by informing national M&E systems with independent evaluations of the effectiveness of policies and programmes Accumulated audit experience Including MDGs, development policies, implementation of multilateral environmental agreements, monitoring implementation of anti-corruption instruments, performance audits related to SDGs, etc. International Organization of Supreme Audit Institutions (INTOSAI) strategy legitimacy and incentives for SAI involvement Advocated for role of SAIs in follow-up and review at HLPF Strategic Plan approaches for SAI contributions to SDGs Abu Dhabi Declaration supports operationalization of the 4 approaches INTOSAI Regions and Working Groups workplans and strategies

4 SDG audits Initiatives IDI Programme Auditing SDGs : 74 SAIs; aligned to voluntary national reviews; guidance; elearning, onsite support, face-to-face training, review by peers and experts. Move into auditing implementation. Audits/reviews of preparedness for SDG implementation: Netherlands, Canada, coordinated audit of 11 countries in Latin America, Sudan, Sharaka programme (Algeria, Palestine, Jordan, Morocco, Iraq, Tunisia). SDG implementation audits: Costa Rica (poverty, water, health, agriculture, transportation), Brazil (SDG14 and 15). Other SDG-related initiatives: online training (MOOC OLACEFS), online portals, guidance, awareness raising activities. SAIs also engaged in national activities related to SDGs (e.g., consultations, SDG technical working groups, SDG steering committees).

5 Emerging findings Brazil: improving national strategy Canada: lack of national implementation plan Costa Rica: limitations in strategic planning Georgia: national SDG strategy has not facilitated policy synergies Long-term planning Canada: lack of clear institutional structure articulating roles and responsibilities Costa Rica: identify specific responsibilities for public entities in charge of implementation Jamaica and Georgia: unclear definition of roles and responsibilities Roles and responsibilities Austria: setting up national steering body for coherent implementation Brazil: opportunities for adopting a more coordinated approach Indonesia: policy coherence and integration not achievable w/o accountability framework Netherlands: attention needed for safeguarding policy coherence Coordination and coherence

6 Emerging findings Netherlands: coordination between various administrative levels requires attention Georgia: SDG not integrated at local level PASAI: linkages with subnational development plans are unclear Vertical integration Austria: integrating the SDGs into federal budget outcome targets Indonesia: budget spending in silos Jamaica: need for a long-term funding strategy for priority projects PASAI: only a few countries have aligned budgets to the SDGs Budget Brazil: establishing integrated and participatory mechanisms for M&E Indonesia: need adequate M&E system with reliable indicators Jamaica: improve coordination between NSO and other entities, and consider data from non-state actors and sub-national level Sudan: Central Bureau of Statistics data needs improvement Monitoring and evaluation

7 Channels for impact of SDG audits

8 Selected examples of impact SAI Government agencies Stakeholders UN global review mechanism Algeria Improved collaboration with government Improved collaboration with other stakeholders Brazil Influenced membership in national commission of SDGs Informed SDG review mechanism (through the VNR report and participation in the HLPF) Canada Costa Rica Netherlands Palestine authority Report led to new implementation and coordination structures Policy-dialogue with Ministry of Planning CSO request for public information Strengthened collaboration with Parliament and legislators Informed SDG review mechanism (through the VNR report)

9 Strengths As SDGs become the mainstream framework for government work, SAIs should legitimately enquire about them High relevance of SDG preparedness audits in early stages of the SDGs role of SAIs beyond oversight Alignment with guidelines for voluntary national reviews at the UN increases relevance of SAI audits to government-led review process SDG audits have provided new information that would not be available through the SDG follow-up and review system High relevance of SDG implementation audits, given high priority of SDGs in many countries SAIs as oversight bodies have extensive experience in auditing sectoral programmes in nearly all SDG areas

10 Challenges - Technical Scope of SDG audits given the comprehensive nature of SDGs - how governments are prepared vs. implementation Shift from linear to integrated audit approaches Auditing distinctive features of SDGs: complex governance, equity, participation sometimes no standard methodology Availability, quality and credibility of disaggregated data and data/ict-based tools How to address them Flexible and multi-annual work plans Internal organizational changes to encourage interdisciplinary work Strengthening capacities and knowledge Take full advantage of cooperative audits to enhance relevant skills, knowledge and know-how

11 Challenges - Relevance Limited capacity and flexibility of SAIs to address the whole range of SDGs in limited time SAIs SDG audits perceived as too critical of government action SAIs audit reports and findings not communicated adequately to relevant audiences SAIs audits do not contribute to transformative change How to address them Development of criteria for prioritizing SDG goals and targets for audits Dialogue with government entities (auditees and others) Efforts put on communication strategies and tools to reach targeted audiences

12 Challenges - Legitimacy Mandate of SAIs not extending to performance audits SDG audits perceived by those outside SAIs to divert resources from more important undertakings SAIs seen as stepping out of their role and becoming policymakers Unclear boundaries and relationship with policy evaluation and similar functions carried out by other institutions How to address them Clearly frame the SDGs as a national issue Dialogue, awareness-raising and outreach with government and other institutions to explain the importance of auditing SDG implementation Explore how to complement related efforts in evaluating SDG implementation, including by sharing methodologies and results

13 Challenges - Credibility Lack of quality of audit reports, resulting in low acceptance by auditees Potential discrepancies between the findings of audits and other policy evaluation exercises, including those conducted within government How to address them Increase awareness of SDGs in SAIs Build relevant skills in SAIs for SDGrelated audits, especially preparedness audits Adjust internal organization of SAIs to foster interdisciplinary work Take full advantage of cooperative audits to enhance relevant skills, knowledge and know-how

14 Going forward Momentum of the SDGs at the national level after the initial 4-year cycle may wane or stagnate, affecting SDG audits. Address the transparency gap that still hinders audit reports and collect evidence of impact of SDG audits. Innovate to address key technical issues (auditing integration, linking planning, budget and oversight, etc.) and enhance the value of SDG audits. Consider dynamic changes in national accountability systems and strengthen collaboration among different institutions and actors.