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INTOSAI Atlas zu den SDGs

Dieses Tool bietet Ihnen einen Überblick über die Berichte zu den Sustainable Development Goals (SDGs), die von den Mitglieds-ORKB der INTOSAI veröffentlicht wurden.

Auf der Weltkarte unten können Sie in die einzelnen Länder hineinzoomen, um zu sehen, wie viele SDG-Berichte bis heute veröffentlicht wurden. Wenn Sie auf ein Land klicken, sehen Sie in den detaillierten Ergebnissen weiter unten den vollständigen Bericht (in einer oder mehreren der offiziellen Sprachen der INTOSAI). Falls verfügbar, sehen Sie auch die Zusammenfassung des Berichts, die Methodik/Werkzeuge/Handbücher und die zentralen Empfehlungen.

Gerne können Sie auch die Suchfunktion unterhalb der Weltkarte nutzen und angeben, ob Sie nach Land oder Region suchen möchten und nach welchem SDG, Jahr oder welcher Sprache Sie suchen möchten.

Option 1:
Wählen Sie ein Land auf der Karte.

Option 2:
Wählen Sie eine Suchfunktion (mehrere Funktionen sind mit einem UND verbunden)

Algeria, 2018
Government preparedness to implement the SDGs

Recommendations:

In 2018, the Algerian Court of Accounts has reviewed the preparedness of the Algerian government to implement the SDGs, to determine whether the government has made the necessary arrangements to implement the 2030 Agenda.

The review was conducted in compliance with the legal and regulatory provisions applicable to the functioning of the Court of Accounts and in accordance with the methodology for reviewing the preparedness of governments to implement SGDs, consisting of seven steps. The operation involved 12 ministries including the Ministry of Foreign Affairs, Interior, Water Resources, Finance, in addition to some national bodies such as the National Economic and Social Council, the National Office of Statistics and the Algerian Space Agency.

    Preparedness Audit
AFROSAIARABOSAIEnglishFrenchArabic
Argentina, 2018
Auditoria Coordinada de Preparación del Gobierno Nacional para Implemantar los Objetivos de Desarrollo Sostenible – ODS 2

Recommendations:

  • Elaborar Planes de largo, medio y corto plazo en el marco de las Comisiones Interinstitucionales de Seguimiento de los ODS.
  • Promover la designación formal de todos los representantes de organismos públicos involucrados en la adaptación de la Agenda 2030.
  • Revisar el proceso de adopción y adaptación de la Agenda mundial conforme lo recomendado en el Informe de revisión transversal de ODS elaborado por el Ministerio de Justicia y Derechos Humanos.
  • Promover la adopción y adaptación de metas e indicadores en los niveles sub-nacionales.
  • Articular desde la Secretaría de Agregado de Valor del MAI con las áreas ministeriales ejecutoras de las políticas públicas mapeadas para el logro de dicha meta. Articular con otros Ministerios para el logro de la coordinación horizontal de las políticas públicas vinculadas a la meta 2.4.

 

    GOAL 2: Zero Hunger Preparedness Audit
OLACEFSSpanish
Argentina, 2019
Auditoría Coordinada de Desempeño de la Preparación para la Implementación de los ODS, con énfasis en el ODS 5

Recommendations:

  • Reevaluar la revisión de la priorización y/o adopción/adaptación de metas del ODS 5 con la participación de todos los actores interesados, a fin de delinear e implementar políticas públicas de género sustentables y que aborden las problemáticas de las mujeres y niñas de todo el país.
  • Continuar y profundizar el trabajo propuesto en orden a incorporar la perspectiva de género como herramienta de transversalidad presupuestaria y crear categorías programáticas y/o actividades específicas dentro de los programas presupuestarios.
  • Diseñar e implementar mecanismos que permitan la participación de la sociedad civil, el sector empresarial y la academia en la identificación de recursos y capacidades existentes para la generación de presupuestos participativos con enfoque de género y en los procesos de seguimiento de los progresos nacionales.
  • Diseñar e implementar mecanismos para la retroalimentación de los actores interesados y el público en general que fomente el intercambio de mejores prácticas y el aprendizaje mutuo.
  • Definir formalmente procesos que aseguren la calidad, disponibilidad y continuidad de los datos para los indicadores del ODS 5 para cubrir las lagunas y deficiencias identificadas en la producción de estadísticas de género e incorporar desagregaciones por grupos en situación de vulnerabilidad, por ejemplo: pueblos originarios, migrantes, personas con discapacidad.

 

    GOAL 5: Gender Equality Preparedness Audit
OLACEFSSpanish
Argentina, 2020
Gestión de las TICs para la implementación y seguimiento de los ODS Consejo Nacional de Coordinación de Políticas Sociales

Recommendations:

A continuación, se exponen cinco de las principales recomendaciones expuestas en el informe:

  1. Formalizar un procedimiento para el envío, recepción, gestión, edición y carga de información que reduzca los riesgos para su completitud e integridad y asegure la trazabilidad de los datos. Alternativamente, evaluar la conveniencia de desarrollar una solución de software integral que permita y asegure el control y la administración de la información, su seguridad y trazabilidad.
  2. Diseñar, formalizar e implementar un procedimiento que incluya controles de validación en la entrada de datos a la Plataforma ODS Argentina.
  3. Definir, redactar, aprobar y dar a conocer a todo el personal del Consejo un documento que contenga las Políticas de Seguridad de la Información que permita definir la función de Seguridad de la Información y la elaboración de un Plan de Seguridad de la Información.
  4. Redactar, aprobar e implementar un Plan de Seguridad de la Información alineado con las Políticas de Seguridad, que disminuya el riesgo de daño o pérdida de los activos informáticos del Consejo.
  5. Incorporar dentro de la estructura organizacional la función de seguridad informática de manera que queden definidas explícitamente las misiones, funciones y asignación de responsabilidades, con una adecuada separación de funciones orientadas al control por oposición de intereses.

 

Tools/Manuals/Methodologies:

Las metodologías aplicadas para este trabajo fueron, entre otras:

  • Análisis de documentación, Leyes, Decretos, Informes Voluntarios, Informe País, Actas de reuniones de los distintos comités de trabajo.
  • Entrevistas abiertas: con el titular del CNCPS, agentes de ese organismo, jefe y agentes del área de sistemas de la Jefatura de Gabinete de Ministros, agentes del Instituto Nacional de Estadísticas y Censos.
  • Inspección ocular al centro de procesamiento de la Jefatura de Gabinete de Ministros.
  • Análisis de la interfaz de carga de datos en un entorno de pruebas de la Plataforma web ODS Argentina.

 

    Preparedness Audit
OLACEFSSpanish
Austria, 2018
Nachhaltige Entwicklungsziele der Vereinten Nationen, Umsetzung der Agenda 2030 in Österreich

Recommendations:

Zu den wesentlichsten Empfehlungen des RH zählten:

  • Die interministerielle Arbeitsgruppe sollte als nationales Lenkungsgremium zur Umsetzung der Agenda 2030 eingerichtet werden, um dadurch die Steuerung einer kohärenten gesamtösterreichischen Umsetzung zu gewährleisten. Zudem sollte geprüft werden, ob die Leitung der interministeriellen Arbeitsgruppe durch nur ein Bundesministerium wahrgenommen werden könnte.
  • Für die Umsetzung der nachhaltigen Entwicklungsziele wäre auf die Erstellung einer Nachhaltigkeitsstrategie mit einem strukturierten und kohärenten gesamtstaatlichen Mechanismus unter Einbeziehung der Länder und Gemeinden sowie der Zivilgesellschaft hinzuwirken.
  • Zum ehestmöglichen Zeitpunkt und in der Folge in regelmäßigen Abständen – mindestens einmal pro Legislaturperiode – sollte unter Einbeziehung der Länder und der Zivilgesellschaft an das "Hochrangige Politische Forum für Nachhaltige Entwicklung" der Vereinten Nationen berichtet werden.
  • Bei einer Novelle des Bundeshaushaltsgesetzes 2013 wäre darauf hinzuwirken, dass die verpflichtende Berücksichtigung der nachhaltigen Entwicklungsziele – analog zum Gleichstellungsziel – in den Wirkungszielen des Bundes verankert wird.

The most important recommendations of the ACA were the following:

  • The interministerial working group should be set up as a national steering body for the implementation of the 2030Agenda to manage a coherent, nationwide implementation. Furthermore, the responsible stakeholders should look into whether the interministerial working group could be chaired by one federal ministry only.
  • The responsible stakeholders should encourage the preparation of a sustainability strategy that contains a structured and coherent nationwide mechanism and takes into account the provinces, municipalities and the civil society.
  • Reporting to the "United Nations High–level Political Forum on Sustainable Development" should be ensured as early as possible and from then on periodically – at least once per legislative period – and include the provinces and the civil society.
  • As regards the amendment of the Federal Organic Budget Act 2013, the responsible stakeholders should encourage the legislators to embed the SDGs, in a mandatory way, – analogous to the equality target – in the outcome targets of the Federal Government.

 

    Preparedness Audit
EUROSAIEnglishGerman
Azerbaijan, 2021
Evaluation of the effectiveness of the "2014-2020 State Program on the restoration and protection of immovable historical and cultural monuments, improvement and development of the activity of historical and cultural reserves"

Executive summary:


Audit specification — SDG Indicators: 11.4 + inclusiveness principle

The preservation and restoration of historical and cultural monuments that glorify the country's history and cultural development is one of the priorities of the state's policy in the field of culture in the Republic of Azerbaijan. The creation of relevant legal acts and the allocation of necessary funds, especially the adoption of the state program, is an example of state attention to the mentioned field.

In accordance with the 2021 Work Plan of the Chamber of Accounts, in the implementation of the "2014-2020 State Program on the restoration and protection of immovable historical and cultural monuments, improvement and development of the activity of historical and cultural reserves", Cultural Heritage Protection under the Ministry of Culture of the Republic of Azerbaijan, An efficiency audit on the evaluation of the State Service for Development and Restoration was carried out, the audit covered funds in the amount of 42.0 million manats.

 

Recommendations:

  1. Removal from the List of non-existent and duplicated Monuments by carrying out an inventory in an appropriate manner, listing newly discovered and obviously Monumental buildings that have not been taken under state protection, updating the List by clarifying the addresses of the Monuments.
  2. Preparation of a draft of a new state program for the future period, which covers the issues, deadlines and goals of organizing, conducting and coordinating activities on the restoration, conservation and protection of monuments.
  3. For the more efficient and orderly organization of relevant activities, development of rules for determining the need for restoration-conservation of monuments, designation of protection zones, clarification of balance ownership, purchase of Privately owned Monuments and reference to those rules in the law.
  4. In order to more efficiently organize and conduct the issues of use and protection of privately owned Monuments, development of mechanisms for ensuring the possible economic interests of the owners of those Monuments (purchase of those Monuments, making payments for Monuments with income potential, etc.).
  5. Clarifying the balance sheet of Monuments for a deeper understanding of Monuments responsibilities.

 

Tools/Manuals/Methodologies:

Content analysis, comparative analysis, physical observation, measurements, calculations.

 

    GOAL 11: Sustainable Cities and Communities
ASOSAIEUROSAIEnglish
Azerbaijan, 2021
Forest management of the Forest Development Service under the Ministry of Ecology and Natural Resources about the results of the activity evaluation

Executive summary:


Audit specification — SDG Indicators: 15.1-15.2 

In the field of the use, protection, preservation and restoration of forests, the legislative framework is not at a satisfactory level (in line with modern requirements), the administration and control activities of the leased and used forest areas for the use of forests are not properly organized, for the protection and protection of forests from pests and diseases, as well as fire. due to the low level of provision of the necessary material and technical base, the necessary measures are not taken in time and in full volume, in many cases the plantings in the direction of forest restoration are not carried out in accordance with the climatic and relief conditions and there is no necessary irrigation for the crops, the lack of agro-technical care and the reality of the statistical indicators of recent years Although a number of measures have been taken since 2018 in the conditions that do not reflect the situation, there are systemic deficiencies in the use, protection, preservation and restoration of forests, at the same time, the income potential for the use of forest areas has not been fully realized. as well as the lack of a significant increase in the amount of forest-covered areas in recent years due to the destruction of forest plantations, in turn, resulted in the failure to achieve the goals and indicators set by the UN Sustainable Development Goals.

 

Recommendations:

  1. In order to ensure the effective fight against diseases and pests in the forests, the necessary measures must be taken in order to purchase the necessary preparations in time and give them to the local forest departments, to implement the control measures in a timely and sufficient level, and to adapt the statistical indicators to reality.
  2. In order to reduce the risk of forest fires and to form the necessary material and technical base and infrastructure, especially in old forested areas, to remove dead trees from the forest area and to clear those areas of bushes, to strengthen the activities in the direction of laying mineral strips between all farm fields and forest areas providing.
  3. In order to ensure more efficient use of nursery areas and seedlings with the necessary infrastructure, taking into account the age and height of seedlings that meet the planting standards, as well as the weather conditions and period suitable for planting seedlings, ensuring that they are removed from the nursery area in time and spent on forest planting and increasing greenery making.
  4. Ensuring the strengthening of internal control in the direction of detection of actual operating commercial facilities in the forest area and the implementation of measures determined by the legislation, stipulating pollution, fire and other risks.
  5. In addition to the implementation of measures established by legislation on forest fund lands occupied by legal entities and individuals without legal grounds, in addition to carrying out appropriate work in the direction of preparing an effective preventive measures plan to prevent such cases.

 

Tools/Manuals/Methodologies:

Content analysis, comparative analysis, analytical analysis, measurements, calculations, surveys.

 

    GOAL 15: Life on Land
ASOSAIEUROSAIEnglish
Azerbaijan, 2022
A new subsidy mechanism in the field of crop production efficiency audit on the assessment of performance

Executive summary:


Audit specification — SDG Indicators: 2.3-2.4-2.5-2.4A 

The implementation of a new subsidy mechanism in the field of horticulture from 2020, without creating access to the necessary information databases of the relevant state bodies, without automating internal accountability and diagnostic tools, digitization of the process, accountability (information) and transparency, simplification of applications, elimination of the multi-level system in the allocation of subsidies and the minimization of the human factor Although it created conditions for achieving achievements, the scale of errors in legal regulation and (or) administrative management did not fully ensure superior dynamic results in the two-year period.

 

Recommendations:

  1. Taking into account the relevant indicators of the SDG, priority directions, strategic goals, concrete goals, action plans for quantitative and qualitative indicators and expected results in the field of agriculture, including crop production, as well as the gradual production subsidies of the short-term and long-term perspective development document, as well as the planting subsidies preparation of the action plan for transformation, ensuring accountability and reviewing the issues of conducting regular diagnostics of the implementation situation.
  2. Determining the upper limits of the moisture and litter standards of individual plants depending on the product variety for the crop subsidy, calculating and paying the amount based on the determined condition weight minus moisture and litter percentages.
  3. Considering the issue of more stimulation of the production of food products in the minimum consumption basket in the process of determining the planting coefficients and subsidy amounts in the field of crop production in terms of reducing dependence on imports in food security.
  4. Delivery of the 40 percent discount amount financed for the purchase of techniques (agricultural machinery, technological equipment, irrigation system sets and equipment) directly to producers of agricultural products and meeting their needs, limiting the opportunities of legal and physical persons not engaged in the production of agricultural products to benefit from this state support.
  5. Determination of requirements for intensively adapting the methods of irrigation of vineyards where the planting subsidy is applied with high coefficients to other orchards.

 

Tools/Manuals/Methodologies:

Content analysis, comparative analysis, physical observation, measurements, calculations.

 

    GOAL 2: Zero Hunger
ASOSAIEUROSAIEnglish
Azerbaijan, 2022
Performance audit on evaluation of activities in the field of chronic kidney disease in the Republic of Azerbaijan

Executive summary:


Audit specification — SDG Indicator: 13c

According to the 2022 Work Plan of the Chamber of Accounts performance audit was carried out in the field of chronic kidney disease. This audit covers activities conducted within 2016-2020 Actions Program on chronic kidney failure and activities in this field in 2021. Within the framework of the Program (Program), as well as the measures implemented in 2021, a total of 219.2 mln. AZN, as well as 490,000 AZN related to personnel training and funds in the amount of 5.8 thousand manats were used for education. Taking into account the scale the Ministry of Health of the Republic of Azerbaijan,  Innovation and Supply Center, State Agency for Compulsory Medical Insurance and the Association of Management of Medical Territorial Units were defined as  audit objects.

 

Recommendations:

  1. Taking into account the annual increase in the number of chronic kidney patients, taking steps towards development and approval of an official document containing the state strategy regarding this disease.
  2. Ensuring other programs in the field of health, especially  diabetes which is one of the reasons of  chronic kidney failure,  as well as measures related to the prevention of chronic kidney disease in secondary educational institutions.
  3. Taking appropriate measures to optimize the ratio of  number of patients to dialysis machines usable in hemodialysis departments.
  4. Formation of a new hemodialysis commission in order to regulate the registration and treatment of patients suffering from chronic kidney failure, needing hemodialysis treatment purpose of forming, approval of the charter of the commission and regulation of its activities.
  5. Taking into account that the costs for kidney transplantation surgery and long-term medication for after surgery are less than the costs incurred for hemodialysis treatment, taking the appropriate steps for the expansion of activity in the field of kidney transplantation.

 

Tools/Manuals/Methodologies:

Content analysis, comparative analysis, physical observation, measurements, calculations, discussions.

 

    GOAL 3: Good Health and Well-being
ASOSAIEUROSAIEnglish
Azerbaijan, 2022
Performance audit of the evaluation of the activity on improving the surface water supply of agriculture in the regions that use the water of the Upper Karabakh canal

Executive summary:


Audit specification — SDG Indicators: 6.4 + inclusiveness principle 

Although some work has been done within the framework of the "Azerbaijan Reclamation and Water Management" OJSC system in order to receive irrigation water from relevant surface sources and transfer it to consumers in the regions where the Upper Karabakh canal is used, the measures implemented with the previous production solutions were generally insufficient to improve the process, administrative management (institutional structure) , activities on functional and investment investments (technical and economic justifications) were mainly not efficiently organized and did not provide superior dynamic results.

 

Recommendations:

  1. Optimizing the number of staff and wage rates through the standardization of work volumes necessary at the main stages of the production process of taking water from sources and delivering it to consumers and forming an attendance control system.
  2. Implementation of capital investments in regions with high demand for irrigation water (with a large number of potential consumers) with priority given to projects of water transmission by natural flow, in technical and economic justifications, the issue of reducing dependence on state budget funds is described separately by referring to the group of superior criteria.
  3. Organization of accurate accounting of the amount of water with the application of modern measuring devices within the production process related to the supply of irrigation water.
  4. Implementation of the necessary measures to establish a remote control system (online, with archiving) for the efficient use of state property, including effective internal control over the consumption of spare parts and fuel.
  5. Gradual abolition of the dysfunctional and formal system of selling irrigation water to consumers through SIBs and the formation of a system of direct sale of water to consumers (including the preparation of proposals for optimizing irrigation water tariffs).

 

Tools/Manuals/Methodologies:

Content analysis, comparative analysis, physical observation, measurements, calculations.

 

    GOAL 6: Clean Water and Sanitation
ASOSAIEUROSAIEnglish
Azerbaijan, 2023
The audit of the activity carried out in the field of immunoprophylaxis of children against infectious diseases in the Republic of Azerbaijan

Executive summary:


Audit specification — SDG Indicators: 3c 

According to the SAI Azerbaijan Work Plan for 2023, the audit carried out in the field of immunoprophylaxis of children against infectious diseases in the Republic of Azerbaijan aimed to determine the efficiency of the organization of activities related to immunoprophylaxis and the effectiveness of the implemented immunoprophylaxis measures. A significant number of the vaccinations in 2016-2023 were performed with deviations from the preventive vaccination schedule. In 2018-2022, continuous medical education events accredited by the Ministry of Health on children’s infectious diseases and their immunoprophylaxis were held only in Baku, capital of Azerbaijan. The number of medical institutions and field doctors-pediatricians involved in immunoprophylaxis activity across Baku regions and the country is distributed disproportionately to the population, staff appointments in the specialties of "Pediatrics" and "Infectious diseases" were mainly carried out in the institutions of Baku city.

 

Recommendations:

  1. Assess the need for pediatric and infectious disease specialists in the regions.
  2. Approve the strategy and action plan in order to eliminate the disproportionality of medical personnel to the population in the institutions involved in immunoprophylaxis activities in the regions of Baku city and the country, and to ensure the implementation of active activities in this direction.
  3. Attract citizens to vaccination in accordance with the national preventive vaccination schedule, to strengthen promotion activities and ensure cooperation with TABIB (One of the healthcare institutions of the republic) in this field.
  4. Evaluate the possibilities of using relevant software solutions to have real-time information about the staff capacity and staff potential of the subordinate medical institutions.
  5. Sharing more educational posts on the topic of immunoprophylaxis through mass media and social networks, evaluate the possibilities of using mobile applications in this field.

 

Tools/Manuals/Methodologies:

Content analysis, comparative analysis, physical observation, measurements, calculations, discussions.

 

    GOAL 3: Good Health and Well-being
ASOSAIEUROSAIEnglish
Belgium, 2020
Objectifs de développement durable – Programme 2030 de l'ONU : mise en œuvre, suivi et rapportage par les pouvoirs publics en Belgique

Recommendations:

  1. La Conférence interministérielle du développement durable (CIMDD) doit reprendre son rôle de coordination et veiller à poursuivre le rapportage international dans un examen national volontaire adapté.
  2. Sur la base des listes d’indicateurs existant au niveau international, l’Institut interfédéral de statistique (IIS) doit élaborer des indicateurs visant à couvrir tous les aspects des ODD. Dans l’élaboration des indicateurs applicables à toutes les autorités régionales, il faut tenir compte de la taille de ces autorités pour maximiser la pertinence et la comparabilité. Ces indicateurs devraient reposer sur un échantillon suffisamment large pour pouvoir être ventilés entre les régions.
  3. Les différents niveaux de pouvoir doivent considérer la stratégie nationale adaptée comme une vision commune dans laquelle s’inscrivent les plans stratégiques et autres engagements politiques en matière de développement durable.
  4. Dans le cadre de la préparation et de l’exécution de leur stratégie de développement durable, les différents niveaux de pouvoir doivent veiller à impliquer les citoyens et les parties prenantes pertinentes, de préférence de manière planifiée.
  5. Les pouvoirs publics doivent assurer, par niveau de pouvoir, une coordination et un suivi explicites des plans et des mesures stratégiques par rapport aux ODD. Ils doivent établir clairement les responsabilités de l’ensemble des acteurs publics.

 

Tools/Manuals/Methodologies:

La Cour des comptes a tout d’abord examiné des documents (plans stratégiques, documents budgétaires, rapports de services publics, autres rapports d’audit, etc.). Elle a ensuite interrogé les pouvoirs publics concernés à l’aide d’un questionnaire standardisé (pour le niveau national, le questionnaire était adapté) et d’entretiens complémentaires.

    Preparedness Audit
EUROSAIEnglishGermanFrench
Bhutan, 2018
Performance Audit Report on the Preparedness for Implementation of SDGs

Recommendations:

  1. The Government should provide clear policy direction
    The government should develop an action plan as a road-map/way-forward to strategically guide the implementation of SDGs and establish proper institutional arrangements.
  2. The GNHC should integrate into Five Year Plans, policies and strategies
    The GNHC should evaluate how the Ministries, Agencies and the Local Governments defined targets, baseline data and indicators.
  3. The Government should carry out an assessment of resources required
    The Government should carry out an assessment of resources required in order to determine the actual requirements of finance as well as human resources for SDG implementation.
  4. The GNHC should institute a mechanism to Monitor, Follow-up and Review the progress
    The GNHC should institute a review and monitoring tools and system like that of FYPs (APA & GPMS) in order to ensure that the progresses are on track and achieved on time.
  5. A support mechanism should be instituted for ownership of SDGs related data
    The Government should provide directives empowering the NSB to gather, generate, and produce data centrally for SDGs.

 

    Preparedness Audit
ASOSAIEnglish
Bosnia and Herzegovina, 2019
Preparedness of the institutions of Bosnia and Herzegovina to respond to commitments made under the 2030 Agenda
    Preparedness Audit
EUROSAIEnglish
Botswana, 2019
Performance Audit on Preparedness for implementation of Sustainable Development Goals

Recommendations:

Recommendation 1

  • The MFED Management in collaboration with Statistics Botswana and relevant stakeholders should develop SDG baselines. This can provide the basis for setting targets and for evaluation of SDGs implementation status.

Recommendation 2

  • The MFED in collaboration with relevant stakeholders should put in place mechanisms/ systems that will integrate monitoring, follow-up & reporting into actions of all parts of the government and other stakeholders to ensure effective monitoring and evaluation of the SDGs.

Recommendation 3

  • The MFED Management in collaboration with NSO should review and assess the existing policies to ensure policy coherence within the Government. Harmonised policies will consequently, promote Whole of Government approach (WoG).

Recommendation 4

  • The MFED Management should engage and utilize various means of communication to engage communities and local authorities to carry out advocacy, sensitization and raising awareness. These means of communication could be public fora, billboards, use of social media, live events, printed materials, radio and television.

Recommendation 5

  • The MFED Management should explore other financing mechanisms for implementing the 2030 Agenda and SDGs. This can provide for innovative ways of funding for the implementation of SDGs. Thereby, not relying on the national budget which already covers for day to day expenses.

 

    Preparedness Audit
AFROSAIEnglish
Brazil, 2018
AVALIAÇÃO DA PREPARAÇÃO DO GOVERNO FEDERAL PARA IMPLEMENTAR OS OBJETIVOS DE DESENVOLVIMENTO SUSTENTÁVEL (ODS) NO BRASIL
    GOAL 5: Gender Equality

Activities individual SAIs

OLACEFS
Burkina Faso, 2019
AUDIT DE PERFORMANCE DE L‘ETAT DE PREPARATION POUR LA MISE EN ŒUVRE DES OBJECTIFS DE DEVELOPPMENT DURABLE (ODD) AU BURKINA FASO
    Preparedness Audit
AFROSAIFrench
Canada, 2018
Canada's Preparedness to Implement the United Nations’ Sustainable Development Goals | L'état de préparation du Canada pour la mise en œuvre des objectifs de développement durable des Nations Unies

Executive summary:

What we examined: In September 2015, the 193 member states of the General Assembly of the United Nations, including Canada, unanimously adopted the resolution “Transforming our world: the 2030 Agenda for Sustainable Development.” The 2030 Agenda contains 17 aspirational goals for achieving social, economic, and environmental sustainable development worldwide. These sustainable development goals aim, for example, to eradicate global poverty, achieve gender equality, foster economic growth, protect the environment, and build effective, accountable, and transparent institutions.

This audit focused on whether the Government of Canada was prepared to implement the United Nations’ 2030 Agenda for Sustainable Development.

Why we did this audit: This audit is important because it provides a baseline from which to measure the federal government’s progress in implementing the 2030 Agenda and achieving the sustainable development goals in future audit work. Federal leadership and cooperation with other levels of government and Canadians are needed to achieve the economic, social, and environmental dimensions of the sustainable development goals. A plan and a system to measure, monitor, and report on the progress in achieving the goals are essential in order for Canada to fulfill its commitments to Canadians and the United Nations.

Overall message: We concluded that the Government of Canada, as represented by Employment and Social Development Canada, Environment and Climate Change Canada, Global Affairs Canada, Indigenous and Northern Affairs Canada, Status of Women Canada, and the Privy Council Office, was not adequately prepared to implement the United Nations’ 2030 Agenda for Sustainable Development.

The Government of Canada made a clear commitment to implement the 2030 Agenda and took some action at the departmental level. However, at the end of our audit, there was no governance structure and limited national consultation and engagement on the 2030 Agenda. There was no implementation plan with a system to measure, monitor, and report on progress nationally. Statistics Canada had developed a data framework to measure results on the 232 global indicators. However, results were not available because the data had not yet been compiled.

Qu'avons-nous examiné ? En septembre 2015, les 193 États membres de l'Assemblée générale des Nations Unies, dont le Canada, ont adopté à l'unanimité la résolution intitulée « Transformer notre monde : le Programme de développement durable à l'horizon 2030 » (Programme 2030). Ce programme s'articule autour de 17 objectifs ambitieux qui visent à réaliser le développement durable, dans ses dimensions économique, sociale et environnementale, à l'échelle de la planète. Les objectifs visent notamment à éliminer la pauvreté mondiale, à parvenir à l'égalité entre les sexes, à promouvoir la croissance économique, à protéger l'environnement et à créer des institutions efficaces, responsables et transparentes.

L'audit visait à déterminer si le gouvernement du Canada était prêt à mettre en œuvre le Programme de développement durable à l'horizon 2030 des Nations Unies.

Pourquoi avons-nous effectué cet audit ?  Le présent audit est important parce qu'il établit une base de référence qui permettra d'évaluer, lors de futurs travaux d'audit, les progrès réalisés par le gouvernement fédéral dans la mise en œuvre du Programme 2030 et dans l'atteinte des objectifs de développement durable. Le leadership du gouvernement fédéral et la collaboration de celui-ci avec les autres ordres de gouvernement et avec la population canadienne sont nécessaires pour réaliser les objectifs de développement durable dans leurs dimensions économique, sociale et environnementale. Un plan et un système pour évaluer et surveiller les progrès réalisés dans la mise en œuvre des objectifs et en faire rapport sont essentiels pour que le Canada puisse honorer ses engagements envers la population canadienne et les Nations Unies.

Message général : Nous avons conclu que le gouvernement du Canada, représenté par Affaires autochtones et du Nord Canada, Affaires mondiales Canada, Condition féminine Canada, Emploi et Développement social Canada, Environnement et Changement climatique Canada et le Bureau du Conseil privé, n'était pas préparé adéquatement pour mettre en œuvre le Programme de développement durable à l'horizon 2030 des Nations Unies.

Le gouvernement du Canada s'est clairement engagé à mettre en œuvre le Programme 2030 et il a pris certaines mesures pour ce faire à l'échelle des ministères et organismes fédéraux. Cependant, à la fin de notre audit, aucune structure de gouvernance n'était en place et les consultations et actions de mobilisation nationales en faveur du Programme 2030 étaient limitées. Il manquait aussi un plan de mise en œuvre doté d'un système pour évaluer et surveiller les progrès réalisés à l'échelle nationale, et en faire rapport. Statistique Canada avait élaboré un cadre de données pour évaluer les résultats obtenus par rapport aux 232 indicateurs mondiaux. Toutefois, les résultats n’étaient pas disponibles parce que les données n’avaient pas encore été compilées.

Recommendations:

The Government of Canada, as represented by the five organizations leading the 2030 Agenda preparations in consultation with the Privy Council Office should:

  • develop and communicate a governance structure to manage the implementation of the United Nations’ 2030 Agenda for Sustainable Development. The governance structure should establish a clear lead and articulate the roles, responsibilities, and accountabilities of other responsible and accountable federal organizations;
  • establish an inclusive communication plan and engagement strategy for the federal government to raise public awareness of the United Nations’ 2030 Agenda for Sustainable Development and consult and engage other levels of government and Canadians. Activity results should be reported transparently to the public and taken into account when establishing national targets and an implementation plan;
  • establish and communicate an implementation plan to achieve the national targets and sustainable development goals in Canada. This plan should include
    • clearly defined and attributed accountabilities for involved federal organizations;
    • provisions for effective cooperation with other levels of government and with relevant stakeholders;
    • clear national targets;
    • coherent actions, which, implemented together, will add up to achieve the national targets; and
    • a system for measuring results and for monitoring and reporting on the progress in achieving national targets to the end of 2030.

Le gouvernement du Canada, représenté par les cinq ministères et organismes chargés de diriger la préparation à la mise en œuvre du Programme 2030, et en consultation avec le Bureau du Conseil privé, devrait :

  • élaborer et communiquer une structure de gouvernance pour gérer la mise en œuvre du Programme de développement durable à l'horizon 2030 des Nations Unies. La structure de gouvernance devrait définir clairement un leadership et préciser les rôles, les responsabilités et les obligations redditionnelles des autres organismes fédéraux ayant des responsabilités et des obligations à l'égard de la mise en œuvre du Programme 2030 ;
  • définir un plan de communication et une stratégie de mobilisation inclusifs afin que le gouvernement fédéral sensibilise le public au Programme de développement durable à l'horizon 2030 des Nations Unies, et qu'il consulte et mobilise les autres ordres de gouvernement et la population canadienne. Les résultats des activités menées devraient être publiés en toute transparence et pris en compte lors de l'établissement des cibles nationales et d'un plan de mise en œuvre ;
  • établir et communiquer un plan de mise en œuvre pour l'atteinte des cibles nationales et des objectifs de  développement durable au Canada. Ce plan devrait comprendre :
    • des obligations redditionnelles clairement définies et réparties entre les ministères et organismes fédéraux concernés ;
    • des dispositions favorisant une coopération efficace avec les autres ordres de gouvernement et les parties prenantes concernées ;
    • des cibles nationales claires ;
    • des mesures cohérentes qui, ensemble, permettront d'atteindre les cibles nationales grâce à leurs effets conjugués ;
    • un système pour évaluer et surveiller les progrès réalisés en vue d'atteindre les cibles nationales jusqu' à la fin de 2030, et en faire rapport.

 

    Preparedness Audit
EnglishFrench
Canada, 2019
Aquatic Invasive Species | Les espèces aquatiques envahissantes

Executive summary:


SDG N° 15, target 15.8

What we examined: This audit focused on whether Fisheries and Oceans Canada and the Canada Border Services Agency implemented adequate measures to prevent aquatic invasive species from becoming established in Canadian waters. We examined the organizations’ activities to prevent introductions, to detect and respond to invasions, and to prevent the spread of aquatic invasive species.

Why we did this audit: This audit is important because aquatic invasive species can devastate biodiversity and ecosystem functions. These species can compete aggressively with native species for food and survival, harming fish, fish habitat, and fisheries. This can have negative impacts on the communities and Indigenous peoples that depend on these resources. Along with damaging infrastructure, aquatic invasive species can foul beaches and ruin sport fishing, affecting tourism and local economies.

Overall message: We found that Fisheries and Oceans Canada and the Canada Border Services Agency had not taken the steps required to prevent invasive species, such as the zebra mussel, green crab, and tunicates, from becoming established in Canada’s waters despite commitments to do so over the years. Fisheries and Oceans Canada had not determined which species and pathways posed the greatest threats to Canada’s environment and economy and to human health and activities, and it had not determined which species were the most important to regulate.

Fisheries and Oceans Canada had, however, taken significant action to prevent Asian carp species from becoming established in the Great Lakes, and in 2017, the Department received additional funding to deal with aquatic invasive species.

We also found that Fisheries and Oceans Canada did not distinguish its responsibilities with regard to aquatic invasive species from those of the provinces and territories. Not knowing who should do what creates uncertainty about which jurisdiction should respond when new invasive species are detected. As well, the Aquatic Invasive Species Regulations were not adequately enforced, partly because of the Department’s and the Agency’s shortcomings in equipping and training fishery officers and border services officers with the means to prevent aquatic invasive species from entering Canada.

Qu'avons-nous examiné ? L'audit visait à déterminer si Pêches et Océans Canada et l'Agence des services frontaliers du Canada avaient pris des mesures adéquates pour prévenir l'établissement d'espèces aquatiques envahissantes dans les eaux canadiennes. Nous avons examiné les activités menées par ces deux organisations pour prévenir l'introduction d'espèces envahissantes, détecter les invasions et prendre des mesures d'intervention, et empêcher la propagation des espèces aquatiques envahissantes.

Pourquoi avons-nous effectué cet audit ? Cet audit est important parce que les espèces aquatiques envahissantes peuvent dévaster la biodiversité et les fonctions écosystémiques. Ces espèces peuvent livrer une concurrence féroce aux espèces indigènes pour se nourrir et survivre, causant des dommages aux poissons, à leur habitat et aux pêches. Cela peut avoir des répercussions négatives sur les collectivités et les peuples autochtones qui sont tributaires de ces ressources. Les espèces aquatiques envahissantes peuvent non seulement endommager les infrastructures, mais aussi souiller les plages et mettre à mal la pêche sportive, ce qui nuit au tourisme et aux économies locales.

Message général : Nous avons constaté que Pêches et Océans Canada et l'Agence des services frontaliers du Canada n'avaient pas pris les mesures requises pour empêcher des espèces aquatiques envahissantes comme la moule zébrée, le crabe vert et les espèces de tunicier de s'établir dans les eaux canadiennes, même s'ils s'étaient engagés à le faire à maintes reprises au fil des ans. Pêches et Océans Canada n'avait pas déterminé les espèces ni les voies d'entrée qui posaient les plus grands risques pour l'environnement et l'économie du pays ainsi que pour la santé et les activités des Canadiens, et il n'avait pas non plus identifié les espèces qui devaient être réglementées en priorité.

Pêches et Océans Canada avait toutefois pris d'importantes mesures pour prévenir l'établissement des espèces de carpe asiatique dans les Grands Lacs et, en 2017, le Ministère a reçu des fonds supplémentaires pour lutter contre les espèces aquatiques envahissantes.

Nous avons aussi constaté que Pêches et Océans Canada n'avait pas établi de distinction entre ses responsabilités et les responsabilités des provinces et des territoires à l'égard des espèces aquatiques envahissantes. Le fait de ne pas connaître les tâches qui incombent à chaque ordre de gouvernement suscite des incertitudes quant à savoir qui devrait agir lorsqu'une nouvelle espèce envahissante est détectée. En outre, le Règlement sur les espèces aquatiques envahissantes n'a pas été appliqué adéquatement, en partie à cause des faiblesses du Ministère et de l'Agence pour ce qui est de fournir aux agents des pêches et aux agents des services frontaliers l'équipement et la formation nécessaires pour prévenir l'introduction d'espèces aquatiques envahissantes au Canada.

Recommendations:


SDG N° 15, target 15.8

  • Fisheries and Oceans Canada should develop or coordinate a national database or platform that would allow the Department and stakeholders to track and share information about species introductions and spread. This information should help the Department make informed decisions about where to focus its resources for prevention and monitoring activities.
  • Fisheries and Oceans Canada should develop and implement a science-based process to identify the species, pathways, or areas to include in the Aquatic Invasive Species Regulations.
  • In consultation with the provinces, territories, and other partners, Fisheries and Oceans Canada should develop and communicate a strategy to guide its resource allocation decisions, so that it can prevent the establishment of aquatic invasive species.
  • Fisheries and Oceans Canada should develop response plans for species that have a high risk of becoming established and causing environmental or economic impacts, or for areas where there is a high risk of this occurring.
  • Pêches et Océans Canada devrait établir et coordonner une base de données ou une plateforme nationale qui permettrait au Ministère et aux parties prenantes de surveiller et de mettre en commun l'information sur l'introduction et la propagation des espèces. Cette information devrait aider le Ministère à prendre des décisions éclairées sur l'affectation de ses ressources aux activités de prévention et de suivi.
  • Pêches et Océans Canada devrait élaborer et mettre en œuvre un processus qui repose sur des données scientifiques pour déterminer les espèces, les voies d'entrée ou les zones qui devraient être visées par le Règlement sur les espèces aquatiques envahissantes.
  • De concert avec les provinces, les territoires et les autres parties prenantes, Pêches et Océans Canada devrait définir et diffuser une stratégie pour guider ses décisions d'allocation des ressources dans le but de prévenir l'établissement d'espèces aquatiques envahissantes.
  • Pêches et Océans Canada devrait définir des plans d'intervention rapide pour les espèces qui présentent un risque élevé de s'établir au Canada et d'avoir des effets néfastes sur l'environnement et l'économie, ou pour les régions qui sont les plus exposées à ce risque.

 

    GOAL 15: Life on Land
EnglishFrench
Canada, 2019
Tax Subsidies for Fossil Fuel – Department of Finance Canada | Les subventions fiscales aux combustibles fossiles – Ministère des Finances Canada

Executive summary:


SDG N° 12, target 12.c

What we examined: This audit focused on whether the Department of Finance Canada provided advice to support decision making on inefficient tax subsidies for fossil fuels that was based on analysis of all relevant and reliable information.

Why we did this audit: This audit is important because inefficient fossil fuel subsidies encourage wasteful consumption, undermine efforts to address climate change, and discourage investment in clean energy sources. Without providing decision makers with advice based on complete assessments, the Department of Finance Canada cannot ensure that it is providing the support needed by the Minister for Canada to meet its G20 commitment by 2025.

Overall message: We found that the Department of Finance Canada’s assessments to identify inefficient tax subsidies for fossil fuels were incomplete, and that advice it provided to the Minister was not based on all relevant and reliable information.

The Department of Finance Canada conducted an overall assessment of tax expenditures—which reduce taxes payable by certain taxpayers and the amount of revenue that the government would collect—and identified those that provided a specific advantage to the fossil fuel sector as subsidies. At the end of June 2018, the Department had also begun assessing 2 of the 12 benchmark tax measures—general tax measures in the tax system—specific to the fossil fuel sector to identify those that could potentially be fossil fuel subsidies.

The Department of Finance Canada did not clearly define how a tax subsidy for fossil fuels would be inefficient. The Department's assessments focused almost exclusively on fiscal and economic considerations and did not consider the integration of economic, social, and environmental sustainability in subsidizing the fossil fuel sector over the long term.

Qu'avons-nous examiné ? L'audit visait à déterminer si le ministère des Finances Canada avait fourni des conseils pour appuyer la prise de décision au sujet des subventions fiscales inefficaces aux combustibles fossiles en se fondant sur l'analyse de tous les renseignements fiables et pertinents.

Pourquoi avons-nous effectué cet audit ? Cet audit est important parce que les subventions inefficaces aux combustibles fossiles encouragent la surconsommation, portent atteinte à la lutte contre les changements climatiques et font obstacle aux investissements dans les sources d'énergie propre. Faute de fournir aux décideurs des conseils fondés sur une évaluation exhaustive, le ministère des Finances Canada ne peut garantir qu'il offre au Ministre le soutien requis pour que le Canada respecte d'ici 2025 l'engagement qu'il avait pris lors du Sommet du G20.

Message général : Nous avons constaté que les évaluations réalisées par le ministère des Finances Canada pour recenser les subventions fiscales inefficaces aux combustibles fossiles étaient incomplètes, et que les conseils fournis au Ministre n'étaient pas fondés sur tous les renseignements pertinents et fiables.

Le ministère des Finances Canada a effectué une évaluation générale des dépenses fiscales. Ces dernières sont utilisées pour réduire les impôts de certains contribuables et ont pour effet de réduire les recettes fiscales du gouvernement. Le Ministère a recensé les dépenses fiscales qui procuraient un avantage particulier au secteur des combustibles fossiles et qu'il considère comme des subventions. À la fin de juin 2018, le Ministère venait aussi de commencer à évaluer 2 des 12 mesures du régime fiscal de référence (mesures fiscales générales du régime fiscal) qui se rapportent au secteur des combustibles fossiles afin de recenser celles qui pourraient constituer des subventions aux combustibles fossiles.

Le ministère des Finances Canada n'a pas clairement défini comment une subvention fiscale aux combustibles fossiles pourrait être inefficace. Le Ministère a axé ses évaluations presque exclusivement sur des considérations économiques et fiscales et n'a pas pris en compte l'intégration de la durabilité économique, sociale et environnementale dans ses évaluations de l'octroi de subventions au secteur des combustibles fossiles dans une perspective à long terme.

Recommendations:


SDG N° 12, target 12.c

The Department of Finance Canada should develop guidance that clearly defines the criteria for determining the inefficiency of tax subsidies for fossil fuels, taking into account relevant and reliable evidence that integrates on an equal basis economic, social, and environmental sustainability over the long term.The Department of Finance Canada should develop guidance that clearly defines the criteria for determining the inefficiency of tax subsidies for fossil fuels, taking into account relevant and reliable evidence that integrates on an equal basis economic, social, and environmental sustainability over the long term.

Le ministère des Finances Canada devrait élaborer des directives définissant clairement les critères qui permettent de déterminer l'inefficacité d’une subvention fiscale aux combustibles fossiles en tenant compte de données probantes fiables et pertinentes qui démontrent l'intégration de la durabilité économique, sociale et environnementale sur une base égale et dans une perspective à long terme.

    GOAL 12: Responsible Consumption and Production
EnglishFrench
Canada, 2019
Non-Tax Subsidies for Fossil Fuel – Environment and Climate Change Canada | Les subventions non fiscales aux combustibles fossiles – Environnement et Changement Climatique Canada

Executive summary:


SDG N° 12, target 12.c

What we examined: This audit focused on whether Environment and Climate Change Canada provided advice to support decision making on inefficient non-tax subsidies for fossil fuels that was based on analysis of all relevant and reliable information.

Why we did this audit: This audit is important because inefficient fossil fuel subsidies encourage wasteful consumption, undermine efforts to address climate change, and discourage investment in clean energy sources. Without providing decision makers with advice that is based on complete assessments, Environment and Climate Change Canada cannot ensure that it is providing the support needed by ministers for Canada to meet its G20 commitment by 2025.

Overall message: We found that Environment and Climate Change Canada’s work to identify inefficient non-tax subsidies for fossil fuels was incomplete and not rigorous. In our view, this is partially because the Department used unclear definitions.

To identify non-tax subsidies for the fossil fuel sector, Environment and Climate Change Canada considered 23 of approximately 200 government organizations and identified 36 ongoing potential non-tax subsidies that supported the consumption or production of fossil fuels. We found that the Department missed some potential subsidies that in our opinion it should have considered. Of the 36 potential non-tax subsidies identified, it determined that 4 were subsidies for the fossil fuel sector.

Once Environment and Climate Change Canada identified non-tax subsidies for the fossil fuel sector, it assessed whether these were inefficient. We found that the Department identified no inefficient non-tax subsidies. However, it had not defined "inefficient" to guide its determinations.

We also found that in its assessments, the Department did not consider the economic, social, and environmental sustainability of subsidizing the fossil fuel sector. The Department informed us that its assessments were only preliminary.

Qu'avons-nous examiné ? L'audit visait à déterminer si Environnement et Changement climatique Canada avait fourni des conseils pour appuyer la prise de décision au sujet des subventions non fiscales inefficaces aux combustibles fossiles en se fondant sur l'analyse de tous les renseignements fiables et pertinents.

Pourquoi avons-nous effectué cet audit ? Cet audit est important parce que les subventions inefficaces aux combustibles fossiles favorisent la surconsommation, portent atteinte à la lutte contre le changement climatique et font obstacle à l'investissement dans des sources d'énergie propre. Faute de fournir aux décideurs des conseils fondés sur des évaluations exhaustives, Environnement et Changement climatique Canada ne peut garantir qu'il offre le soutien dont les ministres ont besoin pour que le Canada respecte d'ici 2025 l'engagement qu'il avait pris lors du Sommet du G20.

Message général : Nous avons constaté que les travaux d'Environnement et Changement climatique Canada pour recenser les subventions non fiscales inefficaces en ce qui a trait aux combustibles fossiles étaient incomplets et manquaient de rigueur. À notre avis, cela s'explique en partie par le fait que les définitions que le Ministère a utilisées n'étaient pas claires.

Pour recenser les subventions non fiscales au secteur des combustibles fossiles, Environnement et Changement climatique Canada a examiné 23 des quelque 200 organisations du gouvernement afin de recenser 36 subventions non fiscales courantes susceptibles d'appuyer la consommation ou la production de combustibles fossiles. Nous avons constaté que le Ministère avait omis d'éventuelles subventions qu'il aurait dû, à notre avis, examiner. Il a déterminé que 4 des 36 éventuelles subventions non fiscales recensées étaient des subventions au secteur des combustibles fossiles.

Après avoir recensé les subventions non fiscales au secteur des combustibles fossiles, Environnement et Changement climatique Canada les a évaluées pour déterminer si elles étaient inefficaces. Nous avons constaté que le Ministère n'avait recensé aucune subvention non fiscale inefficace. Cependant, il n'avait pas défini le terme « inefficace » afin d'orienter ses conclusions.

Nous avons également constaté que le Ministère n'avait pas pris en compte, dans ses évaluations, la durabilité économique, sociale et environnementale des subventions octroyées au secteur des combustibles fossiles. Le Ministère nous a informés que ses évaluations n'étaient que préliminaires.

Recommendations:


SDG N° 12, target 12.c

  • Environment and Climate Change Canada should develop guidance that clearly defines the non-tax measures that are potential subsidies to be reviewed.
  • Environment and Climate Change Canada should conduct a complete and rigorous assessment of potential non-tax subsidies for fossil fuels.
  • Environment and Climate Change Canada should develop guidance that clearly defines the criteria for determining the inefficiency of non-tax subsidies for fossil fuels, taking into account relevant and reliable evidence that integrates on an equal basis economic, social, and environmental sustainability over the long term.
  • Environnement et Changement climatique Canada devrait formuler des lignes directrices qui définissent clairement les mesures non fiscales qui constituent d'éventuelles subventions à examiner.
  • Environnement et Changement climatique Canada devrait effectuer une évaluation complète et rigoureuse des éventuelles subventions non fiscales aux combustibles fossiles.
  • Environnement et Changement climatique Canada devrait élaborer des directives définissant clairement les critères qui permettent de déterminer l'inefficacité d'une subvention non fiscale aux combustibles fossiles, en tenant compte de données probantes fiables et pertinentes qui démontrent l'intégration de la durabilité économique, sociale et environnementale sur une base égale et dans une perspective à long terme.

 

    GOAL 12: Responsible Consumption and Production
EnglishFrench
Canada, 2020
Follow-up Audit on the Transportation of Dangerous Goods | Audit de suivi sur le transport des marchandises dangereuses

Executive summary:

 

SDG N° 3, target 3.9

What we examined: This audit focused on the extent to which Transport Canada and the Canada Energy Regulator implemented recommendations from our 2011 and 2015 reports regarding these organizations' compliance and enforcement responsibilities for the safe transportation of dangerous goods. This audit also focused on whether the organizations followed up with companies that had contravened regulations to ensure the companies returned to compliance, among other things.

Why we did this audit: This audit is important because accidents involving the transportation of dangerous goods can have tragic consequences, including loss of life and significant damage to property and the environment. For example, if released during transportation, chlorine used in purifying water supplies and anhydrous ammonia used in fertilizing crops could spread easily under certain conditions and pose a hazard to health.

Overall message: we found that since our 2011 audit of the transportation of dangerous products, Transport Canada had made some improvements in the areas we followed up on, but we also found that there was still important work to be done. For example, we found that the department still had not followed up on some violations or granted final approval to many emergency response assistance plans. We also found that, although Transport Canada implemented our recommendation to develop a national risk-based system to prioritize its inspections, the underlying data was incomplete and outdated. Transport Canada has more progress to make to address the problems we identified in order to support the safe transportation of dangerous goods.

We also found that since our 2015 audit of the oversight of federally regulated pipelines, the Canada Energy Regulator had largely implemented the 3 recommendations that we followed up on. For example, it implemented an information management system to improve the tracking and documenting of its compliance oversight activities, and it improved its verification that regulated companies had taken corrective action to address non-compliance.

 

Qu'avons-nous examiné ? Cet audit visait à déterminer dans quelle mesure Transports Canada et la Régie de l'énergie du Canada avaient mis en œuvre les recommandations formulées dans nos rapports de 2011 et 2015 qui portaient sur les responsabilités de ces organisations en matière de surveillance de la conformité et d'application de la loi pour assurer la sécurité du transport des marchandises dangereuses. L'audit visait aussi à déterminer si ces organisations avaient fait un suivi auprès des sociétés qui avaient enfreint les règlements afin d'avoir l'assurance qu'elles avaient corrigé leurs écarts de conformité, entre autres.

Pourquoi avons-nous effectué cet audit ? Cet audit est important parce que les accidents qui surviennent lors du transport de marchandises dangereuses peuvent avoir des conséquences tragiques, notamment des pertes de vie et une dégradation importante des biens et de l'environnement. Par exemple, s'ils sont déversés pendant leur transport, le chlore, utilisé pour purifier les réserves d'eau, et l'ammoniac, qui sert à fertiliser les cultures, peuvent se répandre facilement dans certaines conditions et constituer une menace pour la santé des populations.

Message général : Nous avons constaté que, depuis notre audit de 2011 sur le transport de produits dangereux, Transports Canada avait réalisé des améliorations dans les domaines ayant fait l'objet de notre suivi, mais qu'il restait encore du travail important à faire. Ainsi, nous avons constaté que le Ministère n'avait toujours pas fait de suivi de certaines infractions ni accordé d'agrément définitif à de nombreux plans d'intervention d'urgence. Nous avons aussi constaté que, même si Transports Canada avait donné suite à notre recommandation d'établir un système national fondé sur le risque pour établir l'ordre de priorité de ses inspections, les données sous-jacentes étaient incomplètes et périmées. Transports Canada a encore des progrès à faire pour régler les problèmes que nous avions relevés afin d'assurer la sûreté du transport des marchandises dangereuses.

Nous avons aussi constaté que depuis notre audit de 2015 sur la surveillance des pipelines de compétence fédérale, la Régie de l'énergie du Canada avait mis en œuvre en grande partie les trois recommandations sur lesquelles nous avions fait un suivi. Elle a par exemple instauré un système de gestion de l'information qui lui permet de mieux suivre et documenter ses activités de surveillance de la conformité. Elle a aussi amélioré ses contrôles en vue de vérifier si les sociétés réglementées avaient pris des mesures pour corriger les écarts de conformité signalés.

 

Recommendations:

 

SDG N° 3, target 3.9

  • Transport Canada should improve and update its tools and database to have more complete and accurate information on regulated companies and their compliance status and to better inform risk-based planning.
  • Transport Canada should systematically track and document its verification that companies have returned to compliance after violations are found.
  • Transport Canada should ensure that means of containment facilities with expired certificates are not conducting the activities for which the certificates were issued.
  • Transport Canada should strengthen its processes for collecting data from its partners to better identify the national rate of regulatory compliance in the transportation of dangerous goods.
  • Transport Canada should finalize its approval of the interim emergency response assistance plans by completing the necessary investigations and by developing national guidance and criteria for assessing firefighting capacity for plans related to flammable liquids. The department should ensure that approvals for all future plans are finalized within its prescribed timelines.

 

  • Transports Canada devrait améliorer et mettre à jour ses outils et sa base de données afin d'avoir des informations plus exactes et complètes sur les sociétés réglementées et leur état de conformité et pour mieux éclairer la planification fondée sur le risque.
  • Transports Canada devrait surveiller et documenter systématiquement les contrôles qu'il effectue pour vérifier que les sociétés ont corrigé les écarts de conformité qui avaient été relevés.
  • Transports Canada devrait s'assurer que les installations spécialistes des contenants dont le certificat est expiré ne mènent pas les activités pour lesquelles ces certificats avaient été délivrés.
  • Transports Canada devrait renforcer les méthodes qu'il utilise pour recueillir auprès de ses partenaires les données dont il a besoin, afin de mieux déterminer le taux de conformité à la réglementation sur le transport des marchandises dangereuses à l'échelle nationale.
  • Transports Canada devrait agréer de façon définitive les plans d'intervention d'urgence provisoires en terminant les enquêtes requises et en établissant des directives et des critères nationaux pour l'évaluation de la capacité de lutte contre les incendies dans le cas des plans visant des liquides inflammables. Le Ministère devrait veiller à ce que les agréments accordés aux plans qui lui seront présentés à l'avenir soient tous finalisés selon l'échéancier établi.

 

    GOAL 3: Good Health and Well-being
EnglishFrench
Canada, 2021
Implementing the United Nations’ Sustainable Development Goals | La mise en œuvre des objectifs de développement durable des Nations Unies

Executive summary:


Implementation audit; and
SDG N° 1, target 1.2
SDG N° 5, target 5.5
SDG N° 8, target 8.6

What we examined: This audit focused on whether Employment and Social Development Canada and selected organizations were implementing a national approach for achieving the United Nations’ 2030 Agenda for Sustainable Development and had made progress toward achieving selected national targets that would result in more inclusive and sustainable outcomes for Canadians.

Why we did this audit: This audit is important because the 2030 Agenda is a global commitment to a better future for all. Canada, along with other countries, agreed to implement the 2030 Agenda by adopting policies and implementing actions domestically in the pursuit of the United Nations’ Sustainable Development Goals, which commit to leaving no one behind.

Overall message: Since our 2018 report, departments and agencies had taken some steps toward a national approach for implementing the United Nations’ 2030 Agenda for Sustainable Development and achieving the Sustainable Development Goals.

The government had not established an implementation plan that would clearly define how all federal departments and agencies would support the national implementation of the 2030 Agenda.

Federal departments and agencies did not have the tools they needed to coordinate their work on the Sustainable Development Goals.

There were gaps in assessing and reporting on national progress toward the Sustainable Development Goals.

Qu'avons-nous examiné ? Cet audit visait à déterminer si Emploi et Développement social Canada et les organisations retenues avaient mis en place une démarche nationale de mise en œuvre du Programme de développement durable à l’horizon 2030 des Nations Unies et avaient réalisé des progrès dans l’atteinte de certaines cibles nationales qui pourraient se traduire par des résultats inclusifs et durables pour la population canadienne.

Pourquoi avons-nous effectué cet audit ? Cet audit est important parce que le Programme 2030 représente un engagement mondial de bâtir un avenir meilleur pour tous. Le Canada, à l’instar d’autres pays, a accepté de mettre en œuvre le Programme 2030 en adoptant des politiques et en prenant des mesures à l’échelle nationale en vue de réaliser les objectifs de développement durable des Nations Unies, qui visent à ne laisser personne de côté.

Message général :

Depuis notre rapport en 2018, les ministères et organismes avaient pris certaines mesures visant à établir une démarche nationale pour la mise en œuvre du Programme de développement durable à l’horizon 2030 des Nations Unies et l’atteinte des objectifs de développement durable.

Le gouvernement n’avait pas établi de plan de mise en œuvre décrivant clairement les mesures que prendraient tous les ministères et organismes fédéraux pour appuyer la mise en œuvre du Programme 2030 à l’échelle nationale.

Les ministères et organismes fédéraux n’avaient pas les outils nécessaires pour coordonner les efforts déployés en vue de réaliser les objectifs de développement durable.

L’évaluation et la communication des progrès réalisés à l’échelle nationale pour mettre en œuvre les objectifs de développement durable présentent des lacunes.

 

Recommendations:


Implementation audit; and
SDG N° 1, target 1.2
SDG N° 5, target 5.5
SDG N° 8, target 8.6

The audit recommended that the government:

  • Establish an implementation plan that would clearly articulating roles and responsibilities for effective cooperation, measureable targets, and defining the reporting process
  • Improve policy coherence, by improving tools and processes that would support sustainable development
  • Provide more disaggregated data about vulnerable groups and make it publically available
  • Identify lead departments to improve stakeholder engagement, policy coherence for sustainable development and track progress

L'audit a recommandé que le gouvernement :

  • établisse un plan de mise en œuvre qui définirait clairement les rôles et les responsabilités pour encourager une coopération efficace, des objectifs mesurables et un processus de rapportage.
  • Améliore la cohérence des politiques, en améliorant les outils et les processus qui soutiennent le développement durable.
  • Fournir plus de données désagrégées sur les groupes vulnérables et les rendre accessibles au public.
  • Identifier les ministères chefs de file pour améliorer l'engagement des parties prenantes, la cohérence des politiques en faveur du développement durable et le suivi des progrès.

 

Tools/Manuals/Methodologies:


Implementation audit; and
SDG N° 1, target 1.2
SDG N° 5, target 5.5
SDG N° 8, target 8.6

All work in this audit was performed to a reasonable level of assurance in accordance with the Canadian Standard on Assurance Engagements (CSAE) 3001—Direct Engagements, set out by the Chartered Professional Accountants of Canada (CPA Canada) in the CPA Canada Handbook—Assurance.

The audit was conducted through examination and analysis of documentary evidence provided by the selected federal organizations and verbal information collected during interviews with federal officials and some relevant stakeholders. The audit also included examples of other countries’ implementation of the 2030 Agenda. We selected these countries on the basis of their performance on the Sustainable Development Goals.

    Tous les travaux effectués dans le cadre du présent audit ont été réalisés à un niveau d’assurance raisonnable conformément à la Norme canadienne de missions de certification (NCMC) 3001 — Missions d’appréciation directe de Comptables professionnels agréés du Canada (CPA Canada), qui est présentée dans le Manuel de CPA Canada — Certification.

    L’audit a comporté des examens et des analyses des preuves documentaires transmises par les organisations fédérales retenues, ainsi que des renseignements obtenus de vive voix lors d’entretiens avec des fonctionnaires fédéraux et certaines parties prenantes. Nous avons aussi examiné des exemples de stratégies de mise en œuvre du Programme 2030 dans d’autres pays. Nous avons sélectionné ces pays en fonction de leur rendement à l’égard des objectifs de développement durable.

     

      GOAL 1: No Poverty GOAL 5: Gender Equality GOAL 8: Decent Work and Economic Growth
    EnglishFrench
    Colombia, 2018
    EVALUACIÓN DE LA PREPARACIÓN PARA LA IMPLEMENTACIÓN DE LA AGENDA 2030 Y LOS OBJETIVOS DE DESARROLLO SOSTENIBLE EN COLOMBIA
      Preparedness Audit
    OLACEFSSpanish
    Colombia, 2018
    INFORME DE AUDITORÍA DE DESEMPEÑO DE LA PREPARACIÓN PARA LA IMPLEMENTACIÓN DE LOS ODS, CON ÉNFASIS EN EL ODS 5.
      GOAL 5: Gender Equality

    Activities individual SAIs

    OLACEFSSpanish
    Colombia, 2019
    REVISIÓN DE LA INTEGRACIÓN DE LOS OBJETIVOS DE DESARROLLO SOSTENIBLE (ODS) EN EL DOCUMENTO CONPES
      Preparedness Audit
    OLACEFSSpanish
    Colombia, 2021
    Evaluación de la implementación de las Compras Públicas Sostenibles (CPS) en Colombia de conformidad con las políticas y prioridades nacionales considerando aspectos de resiliencia — 2016-2020

    Recommendations:


    Las CPS no podrán avanzar sin una estrategia de gobierno que promueva e incentive la generación de una cultura a nivel nacional y regional hacia las CPS a nivel de compradores, proveedores y otros actores interesados (ONG o academia), como mecanismo que impulse la protección del medio ambiente, la inclusión social y mejoramiento económico con un enfoque innovador para orientar los procesos hacia enfoques limpios de producción.

    Las herramientas de CPS (guías, instructivos, metodologías, fichas, entre otros) que apoyan e impulsan la implementación de CPS, requieren de mayor publicidad y acompañamiento para lograr interiorizar los conceptos e incrementar su aplicación, dado que son elementos claves para generar el cambio cultural hacia la sostenibilidad.

    Las CPS son importantes para la recuperación eficiente de las consecuencias del COVID 19, como modelo que demanda bienes y servicios sostenibles por parte del Estado, con capacidad de activar el empleo inclusivo, proteger el medio ambiente, los derechos humanos y laborales de los trabajadores, que permitan proyectar la economía hacia el crecimiento sostenido y resiliente.

      GOAL 12: Responsible Consumption and Production GOAL 1: No Poverty GOAL 3: Good Health and Well-being GOAL 5: Gender Equality
    OLACEFSSpanish
    Colombia, 2021
    Auditoría de desempeño áreas protegidas coordinada con la OLACEFS — 2014-2020

    Recommendations:


    La CGR llama la atención al Ministerio de Ambiente y Desarrollo Sostenible (MADS) y Parques Naturales Nacionales de Colombia (PNNC) frente a la baja implementación de los elementos cualitativos de la meta AICHI, lo cual incide negativamente en la efectividad en la administración de Sistema Nacional de Áreas Protegidas (SINAP).

    La CGR invita al Gobierno Nacional a generar las herramientas y recursos necesarios para lograr la consolidación del sistema, debido a que se evidencia falta de recursos, personal, tecnología y normatividad para poder cumplir con los objetivos de conservación de las AP; no obstante, se reconoce, que desde la expedición y puesta en marcha del CONPES 3680 de 2010, el País ha avanzado en consolidar las AP; sin embargo, continúan presentes varios retos.

    Se alerta sobre las presiones dentro de las AP y en las zonas cercanas que afectan su sostenibilidad. Temas como la deforestación en la Amazonia Colombiana sigue alarmando a este ente de control, y como lo advierten varios informes de entidades gubernamentales y ONGs, que demuestran la necesidad de una acción articulada y efectiva sobre esta problemática.

      GOAL 12: Responsible Consumption and Production GOAL 14: Life Below Water GOAL 15: Life on Land GOAL 2: Zero Hunger
    OLACEFSSpanish
    Colombia, 2021
    Auditoría de desempeño pasivos ambientales mineros coordinada con la OLACEFS — 2015-2020

    Recommendations:


    Es necesario establecer una política clara y específica para los pasivos ambientales, reglamentada y enmarcada dentro del contexto normativo y jurídico del país que permita un desarrollo adecuado de su gestión.

    Es necesario desarrollar un seguimiento y monitoreo de las áreas que representan un mayor riesgo, de acuerdo con la clasificación realizada en los estudios de identificación, priorizando su atención e intervención.

    En cuanto al establecimiento de la responsabilidad en materia de los PAM, se debe realizar un estudio de cada caso con el fin de individualizar la responsabilidad de los impactos generados y el marco normativo relacionado.

    La problemática de los pasivos ambientales debe priorizarse en la agenda ambiental del país, enfatizando el cumplimiento de las metas nacionales establecidas en los Planes Nacionales de Desarrollo (PND) y las establecidas en las agendas internacionales como lo son los Objetivos de Desarrollo Sostenible (ODS).

      GOAL 11: Sustainable Cities and Communities GOAL 12: Responsible Consumption and Production GOAL 16: Peace and Justice Strong Institutions GOAL 8: Decent Work and Economic Growth
    OLACEFSSpanish
    Colombia, 2021
    Informe sobre la transversalización del enfoque de género en el Acuerdo Final de Paz desde la perspectiva presupuestal

    Recommendations:


    Los avances en la implementación del enfoque de género del Acuerdo de Paz son limitados y persiste la marginalidad en los recursos destinados a este enfoque, pues tan solo representan en promedio el 4% del total de los recursos orientados al posconflicto.

    Escasos avances en la implementación de los indicadores de género y en la definición de metas significativas y a largo plazo para la paridad de género.

    El principal reto en materia de política pública continúa siendo fortalecer la capacidad institucional del Estado para desarrollar acciones que incorporen el enfoque de género en perspectiva de cierre de brechas sociales y económicas.

      GOAL 10: Reduced Inequality GOAL 16: Peace and Justice Strong Institutions GOAL 1: No Poverty GOAL 5: Gender Equality
    OLACEFSSpanish
    Colombia, 2021
    Informe sobre la transversalización del enfoque de género en la política pública de víctimas desde la perspectiva presupuestal

    Recommendations:


    Avanzar en la articulación de los marcadores presupuestales de la política pública de víctimas y de Equidad para la Mujer, a fin de conocer de manera detallada los recursos invertidos para las mujeres y para la población LGTBI víctimas del conflicto armado.

    Superar la marginalidad de los recursos orientados al enfoque de género en la totalidad del presupuesto general para las víctimas.

    Avance más contundente en el establecimiento de lineamientos que permitan a las diferentes entidades una mayor comprensión y compromiso claro en el desarrollo de estrategias y proyectos que permitan poner en marcha acciones específicas para el resarcimiento de derechos de las mujeres y de la población LGTBI víctima del conflicto armado.

      GOAL 10: Reduced Inequality GOAL 16: Peace and Justice Strong Institutions GOAL 1: No Poverty GOAL 5: Gender Equality
    OLACEFSSpanish
    Costa Rica, 2018
    INFORME DE SEGUIMIENTO DE LA GESTIÓN DEL CENTRO DE GOBIERNO PARA LA IMPLEMENTACIÓN DE LA AGENDA 2030 PARA EL DESARROLLO SOSTENIBLE
      Preparedness Audit
    OLACEFSSpanish
    Costa Rica, 2018
    INFORME DE LA AUDITORÍA OPERATIVA SOBRE LA EFICACIA DE LA PREPARACIÓN PARA LA IMPLEMENTACIÓN DE LOS OBJETIVOS DE DESARROLLO SOSTENIBLE (ODS), CON ÉNFASIS EN GÉNERO (ODS 5)
      GOAL 5: Gender Equality

    Activities individual SAIs

    OLACEFSSpanish
    Croatia, 2021
    Preparedness of the Republic of Croatia to implement the Sustainable Development Goals from the 2030 Agenda for Sustainable Development

    Executive summary:

    Recommendations:

    1. Ensure constant availability of the website www.hrvatska2030.hr in a way that it is continuously active and updated for the purpose of transparency, public availability and availability of information related to the process of preparation, development, implementation, monitoring, reporting, financing and evaluation of NDS.
    2. Develop a national action plan in coordination with other statistical data holders and official statistics holders, as well as decision makers, for systematic monitoring and reporting on sustainable development goals.
    3. Designate responsible institutions in coordination with other holders of statistical data and holders of official statistics, as well as decision makers, who will be in charge of producing indicators from their scope.
    4. Take the necessary actions in coordination with other statistical data holders and official statistics holders, as well as decision-makers, in order to conduct a mapping of the availability of data necessary for the calculation of sustainable development indicators.

    Tools/Manuals/Methodologies:

    Performance Audit

      Preparedness Audit
    EUROSAIEnglish
    Cuba, 2018
    Auditoría de Desempeño de la Preparación para la implementación de los ODS, con énfasis en el ODS 5
      GOAL 5: Gender Equality
    OLACEFSSpanish
    Cuba, 2019
    Auditoría de Desempeño sobre energías renovables en el Sector Eléctrico, en el contexto de los ODS
      GOAL 7: Affordable and Clean Energy
    OLACEFSSpanish
    Denmark, 2020
    The Danish ministries' work with the UN Sustainable Development Goals in Denmark

    Executive summary:

    Summary of report on the Danish ministries work with the SDGs in Denmark

    In 2015, the 193 UN member countries adopted the UN Resolution on the 2030 Agenda for Sustainable Development. The 17 UN Sustainable Development Goals (SDG) encompass 169 targets and 244 indicators designed to measure progress made towards achievement of the SDGs. In 2017, the Danish government at the time published a national action plan for following upon the SDGs. The action plan includes 37 national targets. This report takes stock of the ministries' work with the SDGs in Denmark in the period from 2015 to 2020. The report answers the following questions:

    • How have the ministries worked with the SDGs in terms of the UN targets as well as the former government’s action plan?
    • Was the ministries’ reporting on progress suited to inform the Folketing of progress made against the national targets set in the action plan?
    • Has Statistics Denmark reported on the UN targets and indicators in a satisfactory manner?

    Rigsrevisionen finds that so far, the ministries' work with the SDGs has been based on their assessment that their general activities and policies already embrace the SDGs. Rigsrevisionen’s study shows that the ministries have only in exceptional cases taken new initiatives or made particular plans to realise the SDGs. It is Rigsrevisionen's assessment that the ministries' and Statistics Denmark's reporting has not been well suited to inform the recipients of progress made against achievement of the SDGs in Denmark. As a consequence, neither the Folketing nor the public has easy access to information about progress made towards realisation of the UN SDGs in Denmark.

    Rigsrevisionen initiated the study in November 2019 at the request of the Danish Public Accounts Committee.

      Preparedness Audit
    EUROSAIEnglish
    Djibouti, 2021
    Rapport sur l'audit de l'état de préparation pour la mise en oeuvre des ODD
      Preparedness Audit
    AFROSAIARABOSAIFrench
    Ecuador, 2019
    Igualdad de Género
      GOAL 5: Gender Equality

    Activities individual SAIs

    OLACEFSSpanish
    Fiji, 2019
    Preparedness for Implementation of Sustainable Development Goals
      Preparedness Audit
    PASAIEnglish
    Finland, 2019
    Promoting sustainable development
      Preparedness Audit
    EUROSAIEnglish
    Finland, 2021
    Finland’s international climate finance – Steering and effectiveness

    Executive summary:


    SDG N° 13a

    International climate finance is part of Finland’s official development assistance administrated by the Ministry for Foreign Affairs of Finland (MFA).

    In 2017–2019, the climate finance reported by Finland amounted to approx. EUR 47–147 million and accounted for around 6% to 15% of the total spent on development cooperation. The policy of the current Finnish Government is to scale up Finland's climate finance and to direct one half of it to climate change adaptation.

    The National Audit Office of Finland has assessed the preconditions provided by the steering of Finland's international climate finance for its effectiveness. The audit found that the MFA does not have a published plan regarding the amount, allocation and effectiveness of the increasing climate finance. The recently updated theories of change and indicators of development policy as well as the case management system of the MFA provide a good basis for results-based management, collection of statistics and reporting on climate finance. However, the climate finance statistics and reporting are susceptible to errors. Moreover, the MFA produces and receives information on the effectiveness of climate finance to a variable degree from various funding instruments and organisations that channel funding. The information on the effectiveness of climate finance is partly inconsistent and inadequate, which makes it difficult to obtain an overview of it. The MFA has used the information on the results of climate finance relatively little in its decision-making, evaluations, reporting and communications. The steering of climate finance has been decentralised to several units of the ministry without overall coordination. The MFA’s human resources for the steering of climate finance are partly meagre, which is a risk to the quality of the steering.

    Recommendations:


    The MFA should:

    • i) draw up a public plan for Finland’s climate finance, justifying the choices made;
    • ii) justify its funding decisions on climate finance from the perspective of climate results;
    • iii) ensure that climate objectives and indicators will be included in the results frameworks of climate finance programmes and projects;
    • iv) ensure that the climate results of the finance are monitored, recorded and reported as systematically and consistently as possible, and particularly ensure that in the new interventions recorded as climate finance their response to climate objectives is properly justified;
    • v) define clearly the roles of its relevant actors in the planning, coordination and monitoring of the climate finance, and ensure an appropriate balance between the relevant tasks and resources in its operating units.

    Tools/Manuals/Methodologies:


    The audit document materials consisted of planning, decision-making, monitoring, evaluation, statistical, reporting and communication documents related to climate finance produced by the MFA and other organisations that channel and use Finland’s climate finance. Further information was additionally received from the MFA, Finnfund and the Nordic Development Fund via e-mail and at remote meetings. To analyse the data, a qualitative content analysis of the documents and discussions was produced. Both deductive analysis (based on looking for certain themes and entities in the documents) and inductive analysis (based on examining the documents without predetermined categories) were used.

      GOAL 13: Climate Action
    EUROSAIEnglish
    Finland, 2021
    Perspectives on sustainable mining in Finland

    Executive summary:


    The mining industry is directly or indirectly linked to several SDG goals. These include for example goals N° 7, 8, 9, 12, 13 and 15.

    The economic, social, and ecological sustainability of mining is debated in Finland, in the EU and around the world. In the report Perspectives on sustainable mining in Finland this topic is approached from the following perspectives: the connection between sustainable mining and central government finances, objectives and implementation of Finland’s mining policy, increasing the added value of battery minerals and battery industry, circular economy solutions for mining operations, local acceptance of mining operations (social licence to operate, SLO), and the management of environmental risks arising from abandoned and closed mines.

    Even though mining is a commercial activity, it is connected with the state and central government finances in many ways. Environmental protection and ecologically sustainable mining have also been major themes in Government Programmes in the 2010s. The Finnish Mineral Strategy published in 2010 and the Sustainable Extractive Industries Action Plan presented in 2013 are the two key strategies guiding Finland’s mining and mineral policy. The Sustainable Mining Network and the mining responsibility system created by it were established on the basis of the recommendations set out in the Sustainable Extractive Industries Action Plan. Mining sector actors have been mostly satisfied with the networked activities and the responsibility system. On the other hand, it seems that the 2010 Mineral Strategy and the Sustainable Extractive Industries Action Plan of 2013 do not otherwise necessarily guide the activities anymore. In fact, the question arises whether these strategies should be updated or overhauled. National and various EU-level strategies could also be coordinated with each other more effectively.

    Finland presented its national battery strategy in early 2021. Batteries play a key role in the achievement of climate targets. Finland has also worked to improve the added value of battery minerals and battery industry. The key strategic objective of the state-owned Finnish Minerals Group is to develop an electric car battery value chain in Finland.

    Circular economy solutions for the mining sector can be used to implement circular economy policy objectives. However, most of the circular economy solutions are still on a trial basis. The problem is to make these solutions more widely and systematically available.

    In order to be commercially successful, a mining company must gain the acceptance of the local community (social licence to operate, SLO).  Gaining local acceptance is not always a straightforward matter. There may be major differences between operating practices of mining companies and they sometimes fail to receive the social licence to operate.

    In the past, many Finnish mines were abandoned and closed using methods that do not meet today’s environmental and safety standards. In Finland, the state of closed and abandoned extractive waste sites has been examined in the KAJAK projects since the 2010s. A number of projects to reform the environmental liability legislation applicable to mining operations are also under way.

    Recommendations:


    This is not an audit report. Instead, it is a landscape review that examines sustainable mining from many different perspectives. The report therefore does not present audit recommendations. However, the last subsection of each chapter of the report discusses opportunities for development.

    Tools/Manuals/Methodologies:


    Written material was used as sources and a large number of interviews with mining and mineral industry experts were carried out. Mining companies and experts also provided the NAOF with valuable information in writing. Written material was used as sources and a large number of interviews with mining and mineral industry experts were carried out. Mining companies and experts also provided the NAOF with valuable information in writing. Written material was used as sources and a large number of interviews with mining and mineral industry experts were carried out. Mining companies and experts also provided the NAOF with valuable information in writing.

      GOAL 12: Responsible Consumption and Production GOAL 13: Climate Action GOAL 15: Life on Land GOAL 7: Affordable and Clean Energy GOAL 8: Decent Work and Economic Growth GOAL 9: Industry, Innovation and Infrastructure
    EUROSAIEnglish
    Georgia, 2019
    Preparedness for Implementation of SDGs
      Preparedness Audit
    ASOSAIEUROSAIEnglish
    Germany, 2018
    Nachhaltigkeit: soziale, umweltbezogene und innovative Aspekte bei der Vergabe

    Executive summary:

     

    Deutsch — Nachhaltigkeit: soziale, umweltbezogene und innovative Aspekte bei der Vergabe

    1. Die Bundesregierung hat im Jahr 2010 das „Maßnahmenprogramm Nachhaltigkeit“ beschlossen. Es richtet sich an alle Behörden und Einrichtungen der unmittelbaren Bundesverwaltung und gibt für elf Bereiche konkrete Maßnahmen vor.
    2. Das Maßnahmenprogramm ist Teil der Deutschen Nachhaltigkeitsstrategie. Es fordert u. a. eine weitere Ausrichtung der öffentlichen Beschaffung am Leitprinzip einer nachhaltigen Entwicklung im Rahmen der geltenden rechtlichen Bestimmungen und unter Beachtung des vergaberechtlichen Wirtschaftlichkeitsgrundsatzes.
    3. Das reformierte Vergaberecht lässt die Einbeziehung von sozialen, umweltbezogenen und innovativen Aspekten im gesamten Vergabeverfahren zu.

    Der Bundesrechnungshof hat geprüft, ob und wie das Beschaffungsamt des Bundesministeriums des Innern diese  Aspekte unter Beachtung der Nachhaltigkeitsstrategie der Bundesregierung wirtschaftlich umsetzt.

     

    English — Sustainability: social, environmental and innovative aspects in procurement

    1. In 2010, the federal government adopted the “action programme on sustainability”. It covers all government departments and institutions and sets forth actions for eleven areas.
    2. The action programme is part of Germany’s national sustainable development strategy. It requires, for example, for public procurement to comply with the guiding principle of sustainable development within the limits set by legal provisions and the value-for-money principle.  
    3. The revised procurement law makes it possible to consider social, environmental, and innovative aspects throughout the entire procurement procedure.

    We examined the procurement agency's mission performance within the Federal Ministry of the Interior, Building and Community is in line with the national sustainable development strategy and the value-for-money principle.

     

    Recommendations:

     

    Deutsch — Nachhaltigkeit: soziale, umweltbezogene und innovative Aspekte bei der Vergabe

    1. Das Beschaffungsamt muss die Berücksichtigung von Nachhaltigkeitsaspekten sicherstellen. Es sollte seine Dienstanweisung für Beschaffungen um entsprechende Vorgaben, auch solche für die Recherche zu Nachhaltigkeistsaspekten, ergänzen.
    2. Es muss sein Personal regelmäßig zum Thema "Nachhaltigkeit" schulen.
    3. Das Beschaffungsamt muss auch Nachhaltigkeitsaspekte, die sich nicht unmittelbar finanziell auswirken, im Vergabeverfahren angemessen berücksichtigen und gegenüber dem Preis gewichten.
    4. Nachhaltigkeitsaspekte müssen ebenfalls in der Wirtschaftlichkeitsuntersuchung berücksichtigt werden.

     

    English — Sustainability: social, environmental and innovative aspects in procurement

    1. The procurement agency needs to ensure that sustainability aspects are taken into account. To this effect, it should update its procurement instructions and add applicable requirements, including those to enabling information search on sustainability aspects.
    2. The procurement agency needs to train staff members at regular intervals on “sustainability”.
    3. The procurement agency also needs to adequately weigh sustainability aspects having no direct financial impact in the awarding procedure against the cost.
    4. Capital expenditure appraisals also needs to cover sustainability aspects.

     

    Tools/Manuals/Methodologies:

     

    Deutsch — Nachhaltigkeit: soziale, umweltbezogene und innovative Aspekte bei der Vergabe

    1. Analyse relevanter Unterlagen und Berichte (Nachhaltigkeitsstrategie des Bundes, "Maßnahmenprogramm Nachhaltigkeit", Monitoringberichte, veröffentlichte Aussagen der geprüften Stelle)
    2. Informationsgespräch mit der Kompetenzstelle für nachhaltige Beschaffung (zentrale Anlaufstelle für alle Bundesressorts, Bundesländer, Kommunen und sonstige öffentliche Beschaffungsstellen bei Fragen zur nachhaltigen öffentlichen Beschaffung)
    3. Prüfung der angeforderten hausinternen Regelungen/Handlungsanweisungen
    4. Bei den örtlichen Erhebungen Interviews und Auswertung von Akten sowie Dateien.

     

    English — Sustainability: social, environmental and innovative aspects in procurement

    1. Analysis of relevant documents and reports (National Sustainable Development Strategy; “sustainability action programme”; monitoring reports; statements published by the audited body)
    2. Discussion held with the Competence Center for Sustainable Procurement (central point of contact: It offers advice on sustainable public procurement for federal, state and local government procurement offices and other public agencies)
    3. Review of the required internal rules/instructions
    4. During field work: interviews, and analysis of paper-bound and electronic documents.

     

     

      GOAL 12: Responsible Consumption and Production
    EUROSAIEnglishGerman
    Germany, 2019
    Prüfung der nationalen Umsetzung der Ziele für Nachhaltige Entwicklung der Vereinten Nationen – Agenda 2030

    Recommendations:

    Im Jahr 2015 verabschiedeten die Mitgliedstaaten der Vereinten Nationen die Agenda 2030 für nachhaltige Entwicklung (Agenda 2030). Die Bundesregierung setzte diese mit ihrer nationalen Nachhaltigkeitsstrategie um. Damit bekräftigte sie ihren Willen, die 17 globalen Ziele für Nachhaltige Entwicklung (Nachhaltigkeitsziele) zu erreichen. Zudem erklärte sie die nachhaltige Entwicklung zum Leitprinzip ihrer Politik das als Ziel und Maßstab des Regierungshandelns bei Maßnahmen in sämtlichen Politikfeldern zu beachten ist.

      Preparedness Audit
    EUROSAIGerman
    Germany, 2019
    Prüfung des ESF-Programms Berufliche Bildung für nachhaltige Entwicklung befördern (BBNE)

    Executive summary:

     

    Deutsch — Prüfung des ESF-Programms Berufliche Bildung für nachhaltige Entwicklung befördern (BBNE)

    Das Bundesministerium für Umwelt, Naturschutz und nukleare Sicherheit (BMU)  finanziert seit 2015 mit Mitteln des Europäischen Sozialfonds (ESF) sowie mit nationalen Mitteln das Programm "Berufliche Bildung für nachhaltige Entwicklung (BBNE)“. Das Programm unterstützt Aktivitäten zum Thema Nachhaltigkeit im Zusammenhang mit der Berufsbildung junger Menschen.

    Der Bundesrechnungshof hat die Ausgestaltung und Umsetzung des Programms in der ersten Förderrunde von 2015 bis 2018 geprüft.

     

    English — Audit of the ESF federal programme "Promoting vocational education for sustainable development"

    The Federal Ministry for the Environment, Nature Conservation and Nuclear Safety (Ministry) has drawn on funds of the European Social Fund (ESF) and the federal budget to finance the programme for “Promoting vocational education for sustainable development” since 2015. The programme is designed for young people and serves to promote vocational training on sustainability.

    We studied how the programme was shaped and run in the first 2015-2018 programme period.

     

    Recommendations:

     

    Deutsch — Prüfung des ESF-Programms Berufliche Bildung für nachhaltige Entwicklung befördern (BBNE)

    1. Das BMU muss die Zielerreichung des Programms auf Grundlage qualitativer Indikatoren messen, um eine wirksame Erfolgskontrolle gewährleisten zu können.
    2. Es hat sicherzustellen, dass im Zuwendungsverfahren keine neuen, allgemeinverbindlichen Regelungen in Kraft gesetzt oder von Grundsatzregelungen abweichende Einzelfallentscheidungen getroffen werden, die erhebliche finanzielle Auswirkungen haben können.
    3. Es muss stärker darauf achten, dass die vergaberechtlichen Vorschriften eingehalten werden, um die Transparenz der Vergabeverfahren und die Wirtschaftlichkeit der Auftragsvergaben sicherzustellen.
    4. Das BMU muss zukünftig die Einhaltung der zuwendungsrechtlichen Vorschriften durch die beauftragte Behörde stärker überwachen und etwaige Rückforderungsansprüche gegenüber Zuwendungsempfängern konsequenter verfolgen.

     

    English — Audit of the ESF federal programme "Promoting vocational education for sustainable development"

    1. The Ministry has the task to ensure effective programme evaluation. To do so it relies on qualitative indicators for assessing target achievement.
    2. The Ministry needs to ensure that no new mandatory provisions take effect, while a grant procedure is underway and that no major spending decisions that deviate from basic rules in place must be made on a case-by-case basis.
    3. The Ministry needs to place more focus on  compliance with federal procurement regulations to ensure transparency and value for money of contract awarding.
    4. In the future, the Ministry needs to step up efforts to oversee its subordinate offices' compliance with federal contract awarding regulations, and to pursue claims for reimbursement against grant recipients more consistently.

     

    Tools/Manuals/Methodologies:

     

    Deutsch — Prüfung des ESF-Programms Berufliche Bildung für nachhaltige Entwicklung befördern (BBNE)

    Stichprobenauswahl von Projekten, Einsichtnahme in die Projektunterlagen, Interviews

     

    English — Audit of the ESF federal programme "Promoting vocational education for sustainable development"

    Sample of projects; study of project files; interviews

     

      GOAL 4: Quality Education GOAL 9: Industry, Innovation and Infrastructure
    EUROSAIEnglishGerman
    Germany, 2020
    Maßnahmenprogramm Nachhaltigkeit beim Bundesministerium für Bildung und Forschung

    Executive summary:

     

    Deutsch — Maßnahmenprogramm Nachhaltigkeit beim Bundesministerium für Bildung und Forschung

    1. Die Bundesregierung hat im Jahr 2010 das „Maßnahmenprogramm Nachhaltigkeit“ beschlossen. Es richtet sich an alle Behörden und Einrichtungen der unmittelbaren Bundesverwaltung und gibt für elf Bereiche (u. a. Maßnahmen zum Klimaschutz, energetische Sanierung, Nachhaltige Beschaffung, gleichberechtigte Teilhabe an Führungspositionen usw.) Maßnahmen vor.
    2. Das Maßnahmenprogramm ist Teil der Deutschen Nachhaltigkeitsstrategie und soll u. a. dazu beitragen, den Ressourcenverbrauch und die CO2-Emissionen in der Bundesverwaltung zu reduzieren.

    Der Bundesrechnungshof hat geprüft, wie das Bundesministerium für Bildung und Forschung (BMBF) vorgegangen ist, um das Maßnahmenprogramm in seinem Hause umzusetzen.

     

    English — Implementation of the sustainability action programme by the Federal Ministry of Education and Research

    1. In 2010, the federal government adopted the “action programme on sustainability”. It covers all federal government departments and institutions and sets forth actions for areas (climate protection; low-energy renovation of buildings; sustainable procurement; equal access to women to senior positions, etc.).
    2. The action programme is part of Germany’s national sustainable development strategy and aims to help reduce greenhouse gas emissions and the use of resources by the federal government.

    We audited the approach taken by the Ministry in implementing the action programme within the Ministry.

     

    Recommendations:

     

    Deutsch — Maßnahmenprogramm Nachhaltigkeit beim Bundesministerium für Bildung und Forschung

    1. Damit die Umsetzung des Maßnahmenprogramms wirksam koordiniert wird, sollte eine zentrale Verantwortlichkeitgeschaffen werden.
    2. Alle relevanten Funktionen sind bei der Umsetzung einzubeziehen.
    3. Nachhaltigkeitsaspekte sind bei Beschaffungsvorgängen systematisch zu berücksichtigen.
    4. Ressortspezifische Ziele müssen hinrichend definiert und in eigenen Erfolgskontrollen überwacht werden.

     

    English — Implementation of the sustainability action programme by the Federal Ministry of Education and Research

    1. To ensure effective coordination of programme implementation, the Ministry should set up a body having lead responsibility.
    2. All relevant functions are to be considered in implementing the programme.
    3. Sustainability aspects are systematically to be taken into account in procurement processes.
    4. Departmental targets need to be well-defined and monitored by conducting internal programme evaluations.

     

    Tools/Manuals/Methodologies:

     

    Deutsch — Maßnahmenprogramm Nachhaltigkeit beim Bundesministerium für Bildung und Forschung

    1. Analyse relevanter Unterlagen und Berichte (Monitoringberichte, Nachhaltigkeitsstrategie des Bundes und des Ressorts)
    2. Stichprobenziehung (Beschaffungsvorgänge)
    3. Interviews

     

    English — Implementation of the sustainability action programme by the Federal Ministry of Education and Research

    1. Analysis of relevant documents and reports (monitoring reports, sustainability strategy of the federal government and the ministries)
    2. Sampling (procurement processes)
    3. Interviews

     

      Preparedness Audit
    EUROSAIEnglishGerman
    Germany, 2020
    Maßnahmen der Bundesregierung im Zusammenhang mit dem Aktionsplan der EU-Kommission zur Finanzierung nachhaltigen Wachstums

    Executive summary:

     

    Deutsch — Maßnahmen der Bundesregierung im Zusammenhang mit dem Aktionsplan der EU-Kommission zur Finanzierung nachhaltigen Wachstums

    1. Mit einem Klassifikationssystem für nachhaltige Wirtschaftsaktivitäten (Taxonomie) möchte der EU-Gesetzgeber Kapital in nachhaltige Wirtschaftsprojekte umlenken und Anleger vor fehlerhaft als nachhaltig ausgewiesenen Finanzprodukten schützen (Sustainable Finance). Unternehmen müssen hierfür viele Informationen bereitstellen, z. B. zum CO2-Ausstoß.
    2. Nach Ansicht der EU-Kommission könnte die Umlenkung der Kapitalströme durch zusätzliche wirtschaftspolitische Initiativen verstärkt werden.
    3. Auf nationaler Ebene erarbeitet im Auftrag der Bundesregierung ein Sustainable Finance-Beirat Vorschläge für eine Sustainable-Finance-Strategie.
    4. Der Beirat empfiehlt Markteingriffe und umfangreiche Offenlegungspflichten für Unternehmen. Die Kosten und Risiken dieser Maßnahmen wurden nicht untersucht.

    Der Bundesrechnungshof hat geprüft, ob und inwieweit die Bundesregierung die Interessen Deutschlands bei der Finanzierung nachhaltigen Wachstums auf nationaler und europäischer Ebene angemessen vertritt.

     

    English — Steps taken by the federal government on the EU Commission’s Action Plan on Financing Sustainable Growth

    1. With its classification system for environmentally sustainable economic activities (taxonomy), the EU legislator plans to redirect capital into green economic activities and to protect investors from financial assets wrongfully labelled as sustainable (sustainable finance). To this effect, companies have to produce wide information, e.g. about carbon emissions.
    2. In the EU Commission’s view, launching additional economic policy initiatives might help redirect capital flows.
    3. At domestic level, the federal government entrusted a Sustainable Finance Committee with developing proposals for a sustainable finance strategy.
    4. The Committee recommends market interventions and wide disclosure obligations for companies. Related costs and risks have not been studied.

    Our review focuses on whether or not the federal government safeguards the national interest in financing sustainable growth at domestic and Union level.

     

    Recommendations:

     

    Deutsch — Maßnahmen der Bundesregierung im Zusammenhang mit dem Aktionsplan der EU-Kommission zur Finanzierung nachhaltigen Wachstums

    1. Die Taxonomie ist sehr aufwendig und fehleranfällig. Die BaFin sollte daher befähigt werden, die Umsetzung der Taxonomie zu überwachen.
    2. Die EU-KOM hat weitreichende Gestaltungsmöglichkeiten bei der Taxonomie. Sie könnte diese für industriepolitische Eingriffe nutzen. Die Bundesregierung sollte sich, falls nötig, für wirksamere Einflussmöglichkeiten der EU-Mitgliedstaaten einsetzen.
    3. Die EU-Kom und EZB überlegen, nachhaltige Wirtschaftsaktivitäten in der Bankenregulierung und Geldpolitik zu begünstigen. Diese Bestrebungen können jedoch die Finanzstabilität gefährden und sind somit abzulehnen.
    4. Die Bundesregierung sollte den Auftrag an den Sustainable-Beirat klarer definieren: Was kennzeichnet einen führenden Sustainable-Finance-Standort und wie kann dies gemessen werden?
    5. Die Bundesregierung muss für eine nationale Sustainable-Finance-Strategie Problembereiche identifizieren. Nationale und europäische Maßnahmen müssen zudem verzahnt werden, damit deutsche Unternehmen keine Wettbewerbsnachteile erleiden.

     

    English — Steps taken by the federal government on the EU Commission’s Action Plan on Financing Sustainable Growth

    1. The taxonomy is quite complex and prone to error. Therefore, the Federal Financial Supervisory Authority should be enabled to monitor the implementation of the taxonomy.
    2. The EU Commission may shape the taxonomy in ample ways. For example, the Commission might potentially use it for industrial policy interventions. The federal government should, as needed, urge at Union level for a greater say of the member states in implementing the taxonomy.
    3. The EU Commission and the ECB consider promoting sustainable economic programmes in banking regulation and monetary policy. This, however, could put financial stability at stake and should therefore be rejected.
    4. The federal government should redefine the Committee’s mandate: What are the key features of a hub for sustainable finance and how can these be measured?
    5. As to a national sustainable finance strategy, the federal government needs to identify areas of concern. Steps taken at domestic and Union level will have to dovetail to avoid any competitive disadvantages for German companies.

     

    Tools/Manuals/Methodologies:

     

    Deutsch — Maßnahmen der Bundesregierung im Zusammenhang mit dem Aktionsplan der EU-Kommission zur Finanzierung nachhaltigen Wachstums

    1. Zu Beginn der Prüfung Literaturrecherche zum Thema Sustainable Finance:
      • Berichte der Bundesregierung an den Deutschen Bundestag,
      • Homepages der EU-Kommission, Bundesbank sowie Bundesregierung,
      • Zeitungsartikel.
    2. Bei den örtlichen Erhebungen Interviews und Auswertung von Akten sowie Dateien.

     

    English — Steps taken by the federal government on the EU Commission’s Action Plan on Financing Sustainable Growth

    1. Early stages of the audit: study of technical literature on sustainable finance:
      • Federal government reports addressed to parliament;
      • Websites of EU Commission, German Central Bank and federal government;
      • Newspaper articles.
    2. Field work: interviews and analysis of files and electronic records.

     

      GOAL 8: Decent Work and Economic Growth
    EUROSAIEnglishGerman
    Germany, 2020
    Umsetzung des "Maßnahmenprogramms Nachhaltigkeit" durch das Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung

    Executive summary:

     

    Deutsch — Umsetzung des "Maßnahmenprogramms Nachhaltigkeit" durch das Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung

    1. Die Bundesregierung hat im Jahr 2010 das "Maßnahmenprogramm Nachhaltigkeit" beschlossen. Es richtet sich an alle Behörden und Einrichtungen der unmittelbaren Bundesverwaltung und gibt für elf Bereiche (u. a. Maßnahmen zum Klimaschutz, energetische Sanierung, Nachhaltige Beschaffung, gleichberechtigte Teilhabe an Führungspositionen usw.) Maßnahmen vor.

    2. Das Maßnahmenprogramm ist Teil der Deutschen Nachhaltigkeitsstrategie und soll u. a. dazu beitragen, den Ressourcenverbrauch und die Emissionen von Treibhausgasen (THG) in der Bundesverwaltung zu reduzieren.

    Der Bundesrechnungshof hat geprüft, wie das BMZ vorgegangen ist, um das Maßnahmenprogramm in seinem Hause umzusetzen.

     

    English — Implementation of the "Sustainability action programme" by the Federal Ministry for Economic Cooperation and Development

    1. In 2010, the federal government adopted the "action programme on sustainability".  It covers all government departments and institutions and sets forth actions for eleven areas (climate protection; low-energy renovation of buildings; sustainable procurement; equal access for women to senior positions, etc.).

    2. The action programme is part of Germany’s national sustainable development strategy and aims to help reduce greenhouse gas emissions and the use of resources by federal government bodies.

    We audited the approach taken by the Ministry to implement the action programme within the Ministry.

     

    Recommendations:

     

    Deutsch — Umsetzung des "Maßnahmenprogramms Nachhaltigkeit" durch das Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung

    1. Das BMZ sollte für jede Maßnahme die Kosten pro eingesparter Menge an THG-Emissionen ermitteln. Nur so ist es möglich, die Maßnahmen mit den günstigsten Verhältnissen von Aufwand und Zielbeitrag (Reduktion von THG-Emissionen) auszuwählen.
    2. Hauptursache der THG-Emissionen des BMZ waren Flugreisen. Diese verursachten im Jahr 2018 insgesamt 68 Prozent der Gesamtemissionen des Ministerialbetriebs. Das BMZ sollte insbesondere die Inlandsflüge zügig reduzieren und sich für mehr Bahnverbindungen zwischen den beiden Dienstsitzen Bonn und Berlin einsetzen.

     

    English — Implementation of the "Sustainability action programme" by the Federal Ministry for Economic Cooperation and Development

    1. The Ministry should identify the cost per unit of greenhouse gas abated for each programme. In this way, it is possible to select programmes that strike the balance between cost and progress towards the target set (greenhouse gas abatement).
    2. The Ministry’s greenhouse gas emissions have mainly been caused by air travel. In 2018, air travel accounted for 68 per cent of total emissions. In particular, the Ministry should swiftly reduce the number of domestic flights and urge for increasing the frequency of train services between the two seats of government in Bonn and Berlin.

     

    Tools/Manuals/Methodologies:

     

    Deutsch — Umsetzung des "Maßnahmenprogramms Nachhaltigkeit" durch das Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung

    Fragebogen, Aktenrecherche (Papier und elektronisch) und Interviews

     

    English — Implementation of the "Sustainability action programme" by the Federal Ministry for Economic Cooperation and Development

    Questionnaire; search of (paper and electronic) files; and interviews

     

      Preparedness Audit
    EUROSAIGerman
    Germany, 2020
    Umsetzen des Maßnahmenprogramms Nachhaltigkeit in der Wasserstraßen- und Schifffahrtsverwaltung des Bundes

    Executive summary:

     

    Deutsch — Umsetzen des Maßnahmenprogramms Nachhaltigkeit in der Wasserstraßen- und Schifffahrtsverwaltung des Bundes

    1. Die Bundesregierung hat im Jahr 2010 das "Maßnahmenprogramm Nachhaltigkeit" beschlossen. Es richtet sich an alle Behörden und Einrichtungen der unmittelbaren Bundesverwaltung und gibt für elf Bereiche (u. a. Klimaschutz, energetische Sanierung, Nachhaltige Beschaffung, gleichberechtigte Teilhabe an Führungspositionen usw.) Maßnahmen vor.

    2. Das Maßnahmenprogramm ist Teil der Deutschen Nachhaltigkeitsstrategie und soll u. a. dazu beitragen, den Ressourcenverbrauch und die CO2-Emissionen in der Bundesverwaltung zu reduzieren.

    Der Bundesrechnungshof hat geprüft, wie das Bundesministerium für Verkehr und digitale Infrastruktur (BMVI) und die Generaldirektion Wasserstraßen und Schifffahrt (GDWS) vorgegangen sind, um das Maßnahmenprogramm in der Wasserstraßen- und Schifffahrtsverwaltung des Bundes (WSV) umzusetzen.

     

    English — Implementation of the sustainability action programme within the remit of the Federal Waterways and Shipping Administration

    1. In 2010, the federal government adopted the “action programme on sustainability”.  It covers all government departments and institutions and sets forth actions for eleven areas (climate protection; low-energy renovation of buildings; sustainable procurement; equal access to women to senior positions, etc.).

    2. The action programme is part of Germany’s national sustainable development strategy and aims to help reduce greenhouse gas emissions and the use of resources by federal government bodies.

    We audited the approach taken by the Ministry and the Waterways and Shipping Directorate-General in implementing the action programme within the Federal Waterways and Shipping Administration.

     

    Recommendations:

     

    Deutsch — Umsetzen des Maßnahmenprogramms Nachhaltigkeit in der Wasserstraßen- und Schifffahrtsverwaltung des Bundes

    1. Das BMVI sollte darauf hinwirken, dass alle Behörden seines Geschäftsbereichs das Maßnahmenprogramm Nachhaltigkeit beachten.
    2. Das BMVI sollte bei der Einführung von Nachhaltigkeitsmaßnahmen die interne Koordination zwischen dem grundsätzlich zuständigen Beauftragten für Nachhaltigkeit und den über nachgeordnete Behörden fachaufsichtführenden Organisationseinheiten verbessern.
    3. Die GDWS sollte die Zuständigkeit für das Thema Nachhaltigkeit in ihrem Bereich regeln und eine zentrale Ansprechperson für die ihr unterstellten Ämter der WSV benennen.
    4. Die GDWS sollte ihre Koordinierungsfunktion besser wahrnehmen und auf eine einheitliche Beachtung von Nachhaltigkeitsstandards in der WSV hinwirken.
    5. Die GDWS sollte den Stand der Umsetzung von Nachhaltigkeitsmaßnahmen in der WSV künftig sorgfältiger erheben und dokumentieren.

     

    English — Implementation of the sustainability action programme within the remit of the Federal Waterways and Shipping Administration

    1. The Ministry should ensure that all bodies within its remit meet the requirements set by the sustainability action programme.
    2. In launching sustainability programmes, the Ministry should enhance internal coordination between the Commissioner for Sustainability having lead responsibility and the units in charge of technical oversight of subordinate bodies.
    3. The Waterways and Shipping Directorate-General should define the responsibilities for sustainability issues within its remit and designate a central contact for subordinate agencies of the Waterways and Shipping Administration.
    4. The Waterways and Shipping Directorate-General should enhance coordination efforts to ensure compliance with sustainability standards within the Waterways and Shipping Administration.
    5. In the future, the Waterways and Shipping Directorate-General should collect information on and document how sustainability programmes are implemented within the Waterways and Shipping Administration more closely.

     

    Tools/Manuals/Methodologies:

     

    Deutsch — Umsetzen des Maßnahmenprogramms Nachhaltigkeit in der Wasserstraßen- und Schifffahrtsverwaltung des Bundes

    1. Analyse relevanter Unterlagen und Berichte
    2. Auswertung von Monitoringdaten
    3. Interviews auf Ebene des BMVI und der GDWS

     

    English — Implementation of the sustainability action programme within the remit of the Federal Waterways and Shipping Administration

    1. Analysis of relevant documents and reports
    2. Assessment of monitoring data
    3. Interviews with officials at the Ministry and at the Waterways and Shipping Directorate-General

     

      Preparedness Audit
    EUROSAIEnglishGerman
    Germany, 2021
    Umsetzung der deutschen Nachhaltigkeitsstrategie durch die Bundesministerien

    Executive summary:

     

    Deutsch — Umsetzung der deutschen Nachhaltigkeitsstrategie durch die Bundesministerien

    1. Die Bundesregierung hat in ihrer Nachhaltigkeitsstrategie dargelegt, wie und womit Deutschland zum Erreichen der Nachhaltigkeitsziele der Vereinten Nationen (Agenda 2030) beitragen möchte. Kernelement ist dabei, dass Nachhaltigkeit als Leitprinzip bei allen Entscheidungen in sämtlichen Politikfeldern berücksichtigt werden soll.
    2. Die federführende Zuständigkeit für eine nachhaltige Entwicklung obliegt dem Bundeskanzleramt. Zentrales Organfür die Umsetzung der Nachhaltigkeitsstrategie ist aber der Staatssekretärsausschuss für nachhaltige Entwicklung (Staatssekretärsausschuss), in dem alle Ressorts vertreten sind. Die Ressorts sind dafür verantwortlich, die Nachhaltigkeitsstrategie in ihrem jeweiligen Bereich in praktisches Verwaltungshandeln umzusetzen (Ressortprinzip).

    Der Bundesrechnungshof hat übergreifend – anhand von mehr als 50 Prüfungsberichten zu Maßnahmen und Programmen – ausgewertet, wie die Ressorts die Nachhaltigkeitsstrategie in die Praxis umsetzen.

     

    English — Implementation of the German Sustainability Strategy by the federal ministries

    1. In the German Sustainability Strategy, the federal government sets forth what contribution Germany intends to make towards achieving the goals of the 2030 Agenda for Sustainable Development adopted by the United Nations. The Strategy is a guiding principle applicable to all and any policy actions and administrative decisions.

    2. The Federal Chancellery has lead responsibility for sustainable development. The central body in charge ofimplementing the Strategy is the State Secretaries’ Committee for Sustainable Development. All federal ministries are represented on the Committee. As a rule, the federal ministries decide themselves how and by what means they intend to deliver their contribution to the Strategy (departmental autonomy principle).

    We did a horizontal audit and studied more than 50 audit reports on projects and programmes to explore whether the federal ministries have implemented the Sustainability Strategy within their remit.

     

    Recommendations:

     

    Deutsch — Umsetzung der deutschen Nachhaltigkeitsstrategie durch die Bundesministerien

    Das Bundeskanzleramt sollte, gemeinsam mit dem Staatssekretärsausschuss und den Ressorts, noch stärker darauf hinwirken, dass die Ressorts in ihrem jeweiligen Verantwortungsbereich

    1. ein Bewusstsein für die Berücksichtigung von Nachhaltigkeitsaspekten in der Verwaltungspraxis schaffen;
    2. die einschlägigen Regelungen und geeigneten Methoden bekannt machen und deren Anwendung sicherstellen;
    3. die notwendigen Strukturen für eine kohärente Umsetzung der Nachhaltigkeitsstrategie schaffen;
    4. eigene Strategien und Konzepte zur Umsetzung der Nachhaltigkeitsstrategie entwickeln; sowie
    5. nach innen und nach außen deutlicher als bisher herausstellen, dass Nachhaltigkeitsaspekte bei allen Entscheidungen zu berücksichtigen sind bzw. berücksichtigt werden.

     

    English — Implementation of the German Sustainability Strategy by the federal ministries

    In our report, we demand that the Federal Chancellery engage with the State Secretaries' Committee and take more rigorous leadership to ensure that within their respective remit the federal ministries should

    1. raise awareness for the need to embed sustainability aspects in their daily mission performance;
    2. issue guidance on and ensure compliance with applicable rules and adequate methods;
    3. put into place the structures needed for consistently implementing the Sustainability Strategy;
    4. develop their own departmental strategies and approaches for implementing the Sustainability Strategy; and
    5. make clearer both internally and externally that sustainability aspects are and must be embedded in all decision-making.

     

    Tools/Manuals/Methodologies:

     

    Deutsch — Umsetzung der deutschen Nachhaltigkeitsstrategie durch die Bundesministerien

    1. Analyse relevanter Unterlagen und Berichte (Deutsche Nachhaltigkeitsstrategie, Monitoringberichte usw.)
    2. Übergreifende Auswertung einzelner Berichte des Bundesrechnungshofes

     

    English — Implementation of the German Sustainability Strategy by the federal ministries

    1. Analysis of relevant documents and reports (German Sustainability strategy, monitoring reports etc.)
    2. Across-the-board analysis of selected German SAI's reports

     

      Preparedness Audit
    EUROSAIEnglishGerman
    Ghana, 2018
    PREPAREDNESS FOR IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS
      Preparedness Audit
    AFROSAIEnglish
    Guatemala, 2019
    Equidad de Género
      GOAL 5: Gender Equality

    Activities individual SAIs

    OLACEFSSpanish
    Honduras, 2019
    INFORME DE AUDITORÍA DE DESEMPEÑO DE LA PREPARACIÓN PARA LA IMPLEMENTACIÓN DE LOS ODS
      Preparedness Audit
    OLACEFSSpanish
    Honduras, 2019
    INFORME DE AUDITORÍA DE DESEMPEÑO DE LA PREPARACIÓN PARA LA IMPLEMENTACIÓN DE LOS ODS, CON ÉNFASIS EN EL ODS 5.
      GOAL 5: Gender Equality Preparedness Audit

    Activities individual SAIs

    OLACEFSSpanish
    India, 2019
    PREPAREDNESS FOR THE IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS
      Preparedness Audit
    ASOSAIEnglish
    Indonesia, 2018
    PREPAREDNESS FOR IMPLEMENTATION OF SDGS IN INDONESIA
      Preparedness Audit
    ASOSAIEnglish
    Italy, 2019
    The State of Implementation of Marine Environmental Protection Interventions to Achieve a Good Environmental Status by 2020

    Executive summary:

    The Audit  assessed the implementation in Italy of the provisions of the Marine Strategy Framework Directive, that aims at achieving Good Environmental Status (GES) of the EU's marine waters by 2020 also according to the most recent SDG 14 of the UN Agenda 2030 which focuses on a sustainable use of the oceans, of the seas and of marine resources in general.

    Italy has substantially fulfilled compliance with the deadlines concerning the activities of the first six-year cycle (the first phase of the aforementioned Directive), especially through activities coordinated by the Ministry of the Environment and Protection of Land and Sea in partnership with the in-house company SOGESID and assisted by a Technical Committee composed of representatives of the coastal regions.

    From 2011 to 2019, the resources allocated to the implementation of the interventions amounted to 76.1 million Euro, of which 72.1 million were assigned and 53.4 million were actually paid. The coastal regions received part of the resources and then transferred an important part of them to local levels of government.

    In order to assess the sound use of public resources, the Audit examined the Reports related to the activities implemented to protect the marine environment of the area. It focused also on the activities aimed at removing telluric pollution due to pollutants and waste from inland waters, illicit fishing and marine litter.

    The Audit stressed the positive results achieved and recommended for a constant monitoring of the effective implementation of the measures during the second six-year cycle of the Marine Strategy.

     

    Recommendations:

    The Court of Auditors recommended that future efforts should be focused on:

    • a greater involvement of local and regional Authorities considering the direct interest of local Communities in the protection of the marine environment;
    • more appropriate measures aimed at fully implementing the programs and at ensuring their accomplishment in the use of the allocated funds;
    • enabling cooperation with other Institutions in policy-making in order with the aim of fulfilling environmental legislation;
    • implementing auditing activities of marine protected areas despite the gradual decrease in the amount of funds; 
    • removing the remaining environmental factors in order to achieve environmental results: telluric pollution due to pollutants and waste from inland waters, illicit fishing, marine litter.

     

    Tools/Manuals/Methodologies:

    The Court of Auditors does not use or published any Manual in performing its audit function.

    The performance audit is performed following its initial planning and the consequent exchange of information and relationship developed between the Audit Chamber and Internal Audit offices.

    On an annual basis, the United Chambers for audit approve the general audit plan, which provides instructions, policies, strategies and criteria to the Central and Regional Audit Chambers in order to perform their specific audits.

    Moreover, continuous and direct exchanges between the Court and the public bodies are deemed fundamental for carrying out performance audits. Accordingly, the Court receives and exchanges information and opinions of the auditees before completing its report to the Parliament. It is deemed necessary to have a continuous information exchange between the audited administrations and the Audit Chambers. Before submitting the final Report to the Parliament, a public hearing is carried out with the public bodies that may submit memoranda on the main questions raised by the Court.

    It should be emphasized that the ex-post audit is essentially a performance or value-for-money audit, which is based on the principle of ‘collaboration’ (not punishment) with the audited government department. This kind of audit has the aim of underpinning the political scrutiny of audited government department and to propose corrective measures with the aim of ensuring a regular and cost-effective management.

     

      Preparedness Audit
    EUROSAIEnglish
    Jamaica, 2018
    Jamaica's Preparedness for Implementation of Sustainable Development Goals (SDG)
      Preparedness Audit
    CAROSAIEnglish
    Jordan, 2018
    Review report of Jordanian Government's preparedness to implement the Sustainable Development Goals (SDGs)

    Executive summary:

    The results of the review showed that their is a reasonable preparedness for the Government of Jordan to implement its political commitment regarding the implementation of the Sustainable Development Goals SDGs 2030, it has develop the regulatory and institutional framework to achieve this with the participation of representatives of all relevant stakeholders, along with the allocation of responsibilities for the implementation of these goals at the ministerial level and the adoption of the necessary strategic plans and associate it with a good share of statistical data necessary for the implementation of the indicators of these goals, the Government is finalizing the national monitoring and control system to follow up progress in the implementation of the SDGs in Jordan so that it is accessible to all. It should be noted that the Government of Jordan is committed to prepare the necessary reports and submit it to the United Nations within the deadlines; the first voluntary report was delivered in 2017.

    On the other hand, this commitment by the Government is confronted with multiple challenges, the most important of which is the insecurity and political instability in the countries of the neighboring region in addition; there is a lack of financial resources to implement these goals, especially after Jordan has received large numbers of Syrian refugees who have drained the Treasury. To overcome these challenges, the Jordanian government needs to activate international efforts to secure the necessary funds for the implementation of the SDGs and make further efforts to coordinate the mechanism for measuring the implementation of these goals and to ensure a lack of data to measure the indicators of these goals, in addition to identifying implementation responsibilities among those involved in the implementation of certain goals and activating the means of cooperation among all related entities, as well as clarifying the accountability arrangements for this and expand the participation of stakeholders in the follow- up of the SDGs by government agencies.

      Preparedness Audit
    ARABOSAIASOSAIEnglish
    Jordan, 2018
    Drinking water loss management performance audit in capital governorate

    Executive summary:

    In line with the commitment of the Jordan Audit Bureau to implement the cooperative audit in the field of water protection with the Working Group on Environmental Auditing (WGEA) of the Asian Organization of Supreme Audit Institutions (ASOSAI), A Performance audit has been conducted by the team to evaluate the  management of drinking water loss in Amman.

    The objective of the audit was to verify the efficiency of the procedures and processes implemented by the Water Authority and Miyahuna Company in reducing the drinking water loss in the Capital Governorate (Amman) during the period 2015–2018 and to study the processes implemented to limit the illegal uses and aggressions on the drinking water networks.

    The audit found many important issues whether in the legislative, regulatory or technical framework that must be improved, and based on these findings, the Audit Bureau of Jordan recommended that the water authority and Miyahuna company should emphasize the importance of preparing an integrated strategy to reduce water loss and address all its causes, and to develop normative values and target values for all elements of action plans to reduce the percentage of water losses and determine the mechanism of implementation over the years of the plan.

      GOAL 6: Clean Water and Sanitation
    ARABOSAIASOSAIEnglish
    Jordan, 2019
    The Performance Audit of the Marine Environment Administration in the Gulf of Aqaba

    Executive summary:

    1. There are no clear perspectives for expenditures related to the Emergency and Environment Fund.
    2. There are no procedures related to the transfer of coral from one area to another in the Gulf of Aqaba, through which mechanisms and procedures for transporting coral are determined in a safe technical manner that preserves the sustainability of the marine coral even though it forms the last reef on the northern globe.
    3. There are no approved technical specifications to monitor the quality of industrial water basins that will be implemented within tourism projects.
    4. There is no legislative document regulating the relationship between the Environment Directorate and the Aqaba Development Company with regard to coral transport and the referral of related bids.
    5. There is no statement in the Environmental Protection System detailing the financial penalties for various environmental violations, whereby the fine imposes according to the provisions of Aqaba Special Economic Zone Authority Law; this obliges the perpetrator of the financial violation to pay the amount of one thousand dinars whatever the type of violation.
    6. Lack of coordination with the Environment Directorate at the Aqaba Economic Zone and the General Customs Department to carry out laboratory tests and collect fees on exports and imports at the Aqaba Special Economic Zone.
    7. There is no clear standard for the Environmental Commission to exempt or reduce the value of environmental violations, as the exemption process is done by submitting an application from the concerned person to be approved by the Environment Directorate.
    8. The coast region has not been declared a marine reserve; despite its unique species of coral threaten with extinction.
    9. Failure to meet the amounts of J.D (455769) to be collected as environmental fees.
    10. Some Expenditure from the Emergency and Environment Fund account are for other purposes not related to environmental protection.

     

      GOAL 14: Life Below Water
    ARABOSAIASOSAIEnglish
    Malaysia, 2018
    PREPAREDNESS FOR IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS IN MALAYSIA
      Preparedness Audit
    ASOSAIEnglish
    Maldives, 2019
    PREPAREDNESS FOR IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS
      Preparedness Audit
    ASOSAIEnglish
    Malta, 2020
    A review of implementation of Sustainable Development Goal 1 – Malta's efforts at alleviating poverty

    Executive summary:

    Background—This report presents the findings of a review into the implementation of Sustainable Development Goal 1, which goal aims to ‘end poverty in all its forms, everywhere’. This report considers whether Government's efforts at addressing poverty were comprehensive, effective and inclusive, and assesses the extent of progress achieved in the alleviation of poverty.

    Recommendations:

    1. The National Audit Office (NAO) recommended using a broader definition of poverty and supplementary indicators, surveys and qualitative studies to more comprehensively measure the extent of poverty and assess progress registered.
    2. In its review of the sufficiency, inclusiveness and effectiveness of Government's efforts, the NAO advocated sustained investment through targeted and diversified measures to address systemic disadvantages and the ever-expanding and diverging needs of all vulnerable groups.
    3. The NAO encouraged the further development of communication, coordination and cooperation within Government, especially across ministries and entities to ensure consistent coordination across Government and a responsive and effective Government in its efforts at alleviating poverty.
    4. The NAO advocated the amelioration of Government's consultation processes with stakeholders as part of legislative development and policy formulation processes, to ensure meaningful engagements early in these processes that shape Government's efforts.
    5. The NAO recommended further strengthening the extent of collaboration with NGOs to address gaps and needs in services provided to groups susceptible to poverty, and to further support and capitalise on existing services offered by the NGOs that can contribute to the alleviation of poverty.
      GOAL 1: No Poverty
    EUROSAIEnglish
    Mauritius, 2018
    MOVING TOWARDS SUSTAINABLE ARTISANAL FISHERY IN MAURITIUS
      GOAL 14: Life Below Water

    Activities individual SAIs

    AFROSAIASOSAIEnglish
    Mauritius, 2019
    PREPAREDNESS FOR IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS
      Preparedness Audit
    AFROSAIASOSAIEnglish
    Mexico, 2019
    Avance en la Implementación de los Objetivos de Desarrollo Sostenible

    Recommendations:

    Con la atención de las recomendaciones emitidas por la ASF, se espera que la Oficina de la Presidencia de la República (ente fiscalizado), en su carácter de Secretario Ejecutivo de del Consejo Nacional de la Agenda 2030 para el Desarrollo Sostenible:

    1. proponga al seno de ese Consejo Nacional, una política de Estado que integre el marco normativo, programático y presupuestal, a fin de lograr la implementación de la Agenda 2030 en el país;
    2. que promueva la formulación y adopción de estrategias, políticas y acciones necesarias para impulsar el logro en el cumplimiento de los objetivos de la agenda;
    3. que elabore un diagnóstico que le permita determinar las necesidades de reformas al orden jurídico por cada ODS;
    4. establezca cuales son las Metas Nacionales Prioritarias definitivas que darán seguimiento a la implementación de la Agenda 2030 y lleve a cabo el seguimiento de las metas e indicadores que se establezcan para el cumplimiento de la Agenda 2030;
    5. promueva la incorporación de los objetivos de la Agenda 2030 en los planes de desarrollo y políticas estatales y municipales, y mecanismos de colaboración con los representantes de la sociedad civil, la academia y el sector privado.

    Tools/Manuals/Methodologies:

    La Auditoría Especial de Desempeño (AED), de la ASF, asegura la implementación de los Principios Fundamentales de Auditoría (ISSAI 100 y 300), aprobadas en 2012, y las Directrices Generales sobre Auditorías de Desempeño (ISSAI 3000 y 3100), aprobadas en 2010.

      Preparedness Audit
    OLACEFSSpanish
    Mexico, 2019
    Avance en la Implementación de los Indicadores de los Objetivos de Desarrollo Sostenible

    Recommendations:

    En el marco de la implementación de la Agenda 2030 para el Desarrollo Sostenible en México y del diseño de los indicadores necesarios para medir los compromisos en ella establecidos, la ASF emitió un conjunto de recomendaciones y mejores prácticas orientadas a garantizar el desarrollo de los indicadores de los ODS, las cuales se enfocan a que se cuente con:

    1. una metodología que implique la realización de los trabajos de carácter conceptual, metodológico, técnico y operativo para seleccionar los indicadores que integran el Marco Nacional de Indicadores de los ODS,
    2. que se elabore un diagnóstico en el que se señale la suficiencia de los indicadores para valorar el cumplimiento de las metas globales a las que se encuentran vinculados;
    3. se coordine con las Unidades de Estado a efecto de administrar y mantener actualizado permanentemente el Sistema de Información de los Objetivos de Desarrollo Sostenible;
    4. se cuente con un marco normativo en el que se establezcan las responsabilidades sobre el sistema, así como los mecanismos de coordinación, cooperación, rendición de cuentas y supervisión;
    5. se formalice y establezca un mecanismo de coordinación con las autoridades locales, los sectores privado y social, para desarrollar los indicadores de los ODS, así como con las Unidades de Estado y el Consejo Nacional de la Agenda 2030 para el Desarrollo Sostenible, a fin de valorar conceptual, técnica y metodológicamente las propuestas de indicadores y metas de los ODS.

    Tools/Manuals/Methodologies:

    La Auditoría Especial de Desempeño (AED), de la ASF, asegura la implementación de los Principios Fundamentales de Auditoría (ISSAI 100 y 300), aprobadas en 2012, y las Directrices Generales sobre Auditorías de Desempeño (ISSAI 3000 y 3100), aprobadas en 2010.

      Preparedness Audit
    OLACEFSSpanish
    Mexico, 2019
    Política Pública de Igualdad de Género
      GOAL 5: Gender Equality
    OLACEFSSpanish
    Micronesia, 2019
    PREPAREDNESS FOR IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS
      Preparedness Audit
    PASAIEnglish
    Morocco, 2019
    L’état de préparation du Maroc pour la mise en oeuvre des objectifs de développement durable 2015-2030
      Preparedness Audit
    AFROSAIARABOSAIEnglishFrenchArabic
    Netherlands, 2017
    The Dutch government’s preparations aimed at achieving the Sustainable Development Goals

    Executive summary:

    We published a letter on the government’s preparations aimed at achieving the Sustainable Development Goals (SDGs). We informed the House about the extent to which the Dutch central government has made preparations aimed at achieving the Sustainable Development Goals. In our view, the government has made a swift and well-organised start. However, we have identified a number of areas that require attention to ensure a lasting long-term impact.

    Recommendations:

    We did not provide recommendations, we only identified a number of areas that require attention to ensure a lasting long-term impact.

    Areas that require attention:

    1. It is unclear to us to what extent sustainable development is part of the curriculum.
    2. Working on the SDGs is a common challenge among the national government, local authorities and companies/other organizations.
    3. The SDGs encompass virtually all policy areas and involve many actors. It is a big challenge to safeguard coherence between policy efforts and coordinate the actors at administrative level.
    4. We addressed the opportunity to record certain SDG themes of significance to the Netherlands in the central government annual financial report.

    Tools/Manuals/Methodologies:

    This letter is the result of interviews with employees of several ministries, the national SDG coordinator and his team, Statistics Netherlands (CBS), PBL Netherlands Environmental Assessment Agency and the SDG Charter (a Dutch organization that connects actors from diverse sectors to catalyze joint action contributing to the SDGs) and the analysis  of documents of the organizations mentioned above and international reports. As this was not a regular audit, this letter does not include any formal recommendations. The result of publishing this letter was attention for the topic and some developments of the areas that require attention.

      Preparedness Audit
    EUROSAIEnglish
    Netherlands, 2018
    A Practical Guide to Government SDG Preparedness Reviews

    Tools/Manuals/Methodologies:

    Guide

      Preparedness Audit
    EUROSAIEnglish
    Norway, 2020
    The Office of the Auditor General's investigation of the management and review of the national follow-up of the sustainable development goals - Document 3:3 (2020–2021)

    Executive summary:


    Norway, together with all other UN member states, has endorsed resolution A/RES/70/01 Transforming our world: the 2030 Agenda for Sustainable Development (the 2030 Agenda). The 2030 Agenda, which contains the 17 sustainable development goals, is the world's joint work plan for ending poverty, combating inequality and stopping climate change before 2030.

    The 2030 Agenda makes it clear that the governments of the individual countries are responsible for following up and ensuring implementation at national, regional and global levels.

    The objective of the investigation has been to assess the Norwegian government's management and review of the national follow-up of the sustainable development goals. The investigation relates to the period from 2016 to the start of 2020.

    Key findings

    • The national follow-up of the sustainable development goals has not been coordinated effectively enough
    • Norway does not have a comprehensive plan for implementation of the 2030 Agenda and the sustainable development goals
    • Statistics Norway has been involved to an inadequate extent in work with the sustainable development goals
    • Reporting does not provide information of sufficient quality to the Storting on the status and progress of the national follow-up of the sustainable development goals

     

    Recommendations:


    The Office of the Auditor General recommends that the Ministry of Local Government and Modernisation should:

    • Follow up on the Storting's anticipation of a comprehensive plan for implementation of national work on the sustainable development goals.
    • Ensure that the Storting receives comprehensive information on status, results and progress in Norway's work on the sustainable development goals.
    • Ensure that indicator-based performance reporting takes place that is coordinated effectively with other statistics.
    • Ensure that national work on the sustainable development goals is coordinated sufficiently and effectively between the ministries.
    • Adapt the agenda to national context, for example by assessing which targets should be established and clarifying which goals are challenging for Norway to attain and prioritise,

     

    Tools/Manuals/Methodologies:


    The audit was conducted as a performance audit in accordance with the Norwegian Act on the Office of the Auditor General of Norway, Section 9, third paragraph, and the instructions for the Office of the Auditor  General, Section 9. The audit was conducted in accordance with the Performance Audit Guidelines and INTOSAl's international standards for performance audits (ISSAI 3000).

     

      Preparedness Audit
    EUROSAIEnglish
    Palestine, 2018
    Review of the Palestinian Government Preparedness for the Sustainable Development Goals Final Report
      Preparedness Audit
    ARABOSAIASOSAIEnglish
    Peru, 2017
    AUDITORÍA DE DESEMPEÑO RESPECTO A LA PREPARACIÓN DEL MINISTERIO DE AGRICULTURA Z RIEGO PARA LA IMPLEMENTACIÓN
      Preparedness Audit
    OLACEFSSpanish
    Philippines, 2019
    National Greening Program – Reforestration Remains an Urgent Concern but Fast-Tracking its Process Without Adequate Preparation and Support By and Among Stakeholders Led to Waste of Resources

    Recommendations:

    COA recommended to DENR the following actions to help ensure earnings of the community partners from seedling production:

    1. Provide partner communities with trainings on seedling production and fund management;
    2. Do not proceed with the contract unless the partner communities are capable of producing the seedlings themselves; and
    3. Adjust the timelines for seedling production to give partner communities time to produce the seedlings.

    By implementing the recommendations, DENR will be able to ensure that about 34% of the total budget will be redirected to community partners and not to private suppliers. With more sustainable income, the community partners will be made to stay in the community/plantation sites and continue take care of the forests.

    COA also recommended to resume efforts to restart the convergence initiative involving other government agencies. The DENR could start mapping the government grants related to the program and establish a unit that will help partner communities comply with the documentary requirement of the grants.
     

    Tools/Manuals/Methodologies:

    Apart from the usual interviews and site visits, the auditors used a variety of tools in analyzing the data. First, is the Geocam, which is a geophoto and video application for Android. It uses augmented reality to show on top of your camera a layer of geographical information such as Compass orientation, GPS position and different phone inclinations like a theodolite optical instrument. The auditors used this application to validate the reports of the extension officers by creating their own geo-tagged photos of the plantation sites.

    Since, plantation sites cover thousands of hectares, the auditors will not be able to trek the entire area. Hence, the auditors used Google Earth Pro to get a bird’s eye view of the plantation sites. Furthermore, the Google Earth Pro has a timelapse feature. Using this feature, the auditors were able to see the progress of the plantation areas through the years.

    The problem, however, is that Google Earth Pro does not always contain the most updated image of the plantation sites. Hence, the auditors also used Sentinel Hub. Sentinel Hub provides newer satellite images of the plantations sites.

     

      GOAL 15: Life on Land
    ASOSAIEnglish
    Philippines, 2019
    Performance Audit of Preparedness for Implementation of Sustainable Development Goals

    Recommendations:

    • The NEDA, in collaboration with the sectors concerned, need to ensure the complete integration of the SDGs in the respective sectoral plans and the incorporation of the SDGs in the subsequent updating of the PDP and its RM, as appropriate.
    • To strengthen the development and implementation of policies across all types of financing, it is recommended that the NEDA, the Department of Finance and the Department of Budget and Management (DBM) prioritize the adoption of the relevant recommendations embodied in the Country Paper on Financing the SDGs in the Philippines.
    • NEDA should pursue the creation of a Subcommittee on SDGs under the Development Budget Committee to ensure that programs contributing to SDGs are tagged and adequately funded consistent with the more integrative approach to the SDGs.
    • It is recommended that the PSA, in collaboration with PSRTI and DILG, need to continue building and enhancing the capacities of relevant offices in all levels of government and other stakeholders to ensure that capacities needed are in place for the monitoring, follow-up and reporting in the implementation of SDGs.
    • The NEDA, PSA and other relevant stakeholders should continue to identify opportunities for cooperation and partnership as they implement Agenda 2030 in addition to existing arrangements.

     

    Tools/Manuals/Methodologies:

    Desk reviews and analyses were conducted on relevant SDG materials obtained from the websites as well as from briefing materials on SDGs, documents, data and information provided by the NEDA, PSA, PSRTI, DILG, DBM and other key stakeholders. Questionnaires and requests for clarifications were sent to NEDA, PSA and DILG on matters relating to integration of SDGs to the PDP and local plans, means of implementation and follow-up, monitoring and reporting on the progress towards achievement of SDGs.  Focus group discussions were also undertaken with the representatives from the NEDA, PSA, DILG and PSRTI.

    As prescribed by the IDI, the audit team used the manual – Auditing Preparedness for Implementation of Sustainable Goals: A Guide for Supreme Audit Institutions.

     

      Preparedness Audit
    ASOSAIEnglish
    Poland, 2018
    Preparedness for Implementation of the 2030 Agenda Sustainable Development Goals in Poland
      Preparedness Audit
    EUROSAIEnglish
    Portugal, 2023
    Implementation of the Sustainable Development Goals (till 2022)
      Preparedness Audit
    EUROSAIOLACEFSEnglish
    Portugal, 2023
    Audit of the system, implementation, monitoring, review and reporting on SDG 5
      GOAL 5: Gender Equality
    EUROSAIOLACEFSEnglish
    Romania, 2019
    Providing social assistance benefits for preventing and combating poverty, supporting the child and the family in 2017
      GOAL 1: No Poverty

    Activities individual SAIs

    EUROSAIEnglish
    Romania, 2019
    Air quality monitoring and efficient management of greenhouse gas emission certificates, allocated to Romania through the Kyoto Protocol
      GOAL 13: Climate Action

    Activities individual SAIs

    EUROSAIEnglish
    Romania, 2019
    Performance audit on the use of public funds allocated during the period of 2002-2016 for the construction of sports halls in order to guarantee access to modern sports facilities
      GOAL 3: Good Health and Well-being

    Activities individual SAIs

    EUROSAIEnglish
    Romania, 2019
    Performance audit on water quality and management in the period 2015-2017
      GOAL 6: Clean Water and Sanitation

    Activities individual SAIs

    EUROSAIEnglish
    Romania, 2019
    Performance audit on the natural gas market in the period 2012-2016
      GOAL 7: Affordable and Clean Energy

    Activities individual SAIs

    EUROSAIEnglish
    Romania, 2019
    Performance audit on the use of funds allocated from the state budget for the procurement and implementation/commissioning of studies, projects and computer programs procured by MCSI, ...
      GOAL 9: Industry, Innovation and Infrastructure

    Activities individual SAIs

    EUROSAIEnglish
    Russian Federation, 2020
    Analysis of the Public Governance System for the Implementation of the Agenda for Sustainable Development in 2019 and the Elapsed Period of 2020

    Recommendations:

    • To introduce the provisions of the Sustainable Development Agenda with highest priority for the Russian Federation in strategic planning documents and to provide for the development and approval of long-term comprehensive National Development Goals.
    • To distribute responsibilities for the implementation of the Sustainable Development Agenda among FEAs.
    • To organize interagency cooperation among ministries and agencies on the implementation of the Sustainable Development Agenda.
    • To develop mechanisms to encourage socially responsible businesses.
    • To create a comprehensive information system on the Sustainable Development Agenda Implementation in order to establish cooperation among ministries and agencies, business community, civil society institutions and the public in the framework of achieving the SDGs.
    • To give the Ministry of Economic Development of the Russian Federation the mandate to organize the implementation of the Sustainable Development Agenda.

     

      Preparedness Audit
    ASOSAIEUROSAIEnglish
    Saint Lucia, 2018
    ST. LUCIA’S PREPAREDNESS TO IMPLEMENT THE SUSTAINABLE DEVELOPMENT GOALS (SDGS)
      Preparedness Audit
    CAROSAIEnglish
    Seychelles, 2018
    Sustainable Development Goals – Seychelles Coastal Management

    Recommendations:

    1. The National Oversight Committee that oversees the implementation and reporting of the SDG should address the gaps identified by the RIA assessment and ensure that all SDG targets are met and that the national plans are effectively implemented. Together with other stakeholders they should also identify ways to raise more awareness on the SDGs across the population.
    2. The Policies, Acts and Regulations that governs coastal zone management in Seychelles should be updated and revised to align with the current situation. The country should also develop its Integrated Coastal Zone Management Plan which will assist in the sustainable development and management of its vulnerable coastal areas.
    3. The Enforcement agencies such as the Ministry of Environment, Energy and Climate Change should maintain proper records in regards to pollution cases. The Seychelles National Oil Spill Contingency Plan should be revised and updated to reflect current best practices to address an oil spill. Other entities such as the Ports Authority should also be vigilant on port activities that may pollute these areas.
    4. Coastal adaptation projects being implemented in the Seychelles to mitigate the impact of coastal degradation and erosion should be carefully planned, implemented and managed. Authorities should adopt a pro-active approach and ensure that the most appropriate coastal mitigation option is being used. These projects should also follow the relevant Procurement Acts and Regulations.
    5. Coastal monitoring and enforcement should be enhanced to reduce the incidence of illegal fishing and overfishing. Synergies should be enhanced between respective authorities to effectively apprehend and bring those guilty to court in a timely manner. Better monitoring and implementation of fishing agreement, conditions and regulations should be in place to ensure that there is no overfishing.
      Preparedness Audit
    AFROSAIEnglish
    Sierra Leone, 2019
    Preparedness for Implementation of the Sustainable Development Goals By the Ministry of Planning and Economic Development
      Preparedness Audit
    AFROSAIEnglish
    Slovakia, 2018
    Performance Audit of Preparedness for Implementation of Sustainable Development Goals
      Preparedness Audit
    EUROSAIEnglish
    Solomon Islands, 2018
    Preparedness by the National System of Solomon Islands Government to Implementation of Sustainable Development Goals
      Preparedness Audit
    PASAIEnglish
    Spain, 2019
    INFORME DE FISCALIZACIÓN OPERATIVA DE LA PREPARACIÓN PARA LA IMPLEMENTACIÓN DE LOS OBJETIVOS DE DESARROLLO SOSTENIBLE, CON ENFOQUE DE GÉNERO (ODS5)
      Preparedness Audit
    EUROSAISpanish
    Sri Lanka, 2018
    Preparedness for Implementation of Sustainable Development Goals
      Preparedness Audit
    ASOSAIEnglish
    Sudan, 2018
    A Report on the preparedness of the Republic of Sudan to Implement the Sustainable Development Goals 2015-2030
      Preparedness Audit
    AFROSAIARABOSAIEnglishArabic
    Tanzania, 2018
    PREPAREDNESS FOR IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS
      Preparedness Audit
    AFROSAIEnglish
    Türkiye, 2020
    Assessment of the preparation process for implementing the Sustainable Development Goals (SDGs)

    Executive summary:

    Background

    In 2015, UN member countries have adopted the resolution "Transforming our world: the 2030 Agenda for Sustainable Development" and pledged to work for a better future for all and that "no one will be left behind". This global agenda includes 17 SDGs and 169 targets and 232 global indicators to revive state activities in all UN countries until the end of 2030. Overall, the SDGs cover topics related to ending poverty, reducing inequality and injustice, economic growth, energy, sustainable consumption and production, industrialization and climate change.

    In the first UN-High Level Political Forum (HLPF) meeting in 2016, 22 countries including Turkey presented their Voluntary National Reviews (VNRs) regarding the implementation of the 2030 Agenda and SDGs. VNRs are country reports for sharing the efforts, successes, and experiences of countries towards the implementation of the 2030 Agenda. They are tools for countries to measure and report their progress in the SDGs, and for UN to monitor them. They are shared with the public via UN Sustainable Development Knowledge Platform.

    SAIs get involved in the process to assess whether the elements in VNRs and 2030 Agenda are implemented in all aspects. Audits by SAIs are important in terms of assessing the works of UN countries towards implementing the SDGs with an independent perspective, making suggestions for improving the process and performing a holistic review regarding the countries’ works. As the scope of the SDGs is very wide and the preparation and implementation processes cover a long period of time, independent assessments both in the preparation and implementation phases will contribute to the projected system. Therefore, when “the assessment of the preparation process for implementing the SDGs” is performed by the SAI, which is authorized to perform public audit, in every country, this provides direction for implementation and contributes to the success of 2030 Agenda at the national and international levels.

    In our country, the coordination of the process of 2030 Agenda is carried out by the Office of Strategy and Budget of the Presidency (OSBP). This task is coordinated by the "Department of Environment and Sustainable Development of the General Directorate of Sectors and Public Investments" within OSBP. Turkish Statistical Institute (TURKSTAT) follows the international process regarding monitoring and indicators. "Sustainable Indicators Group of the Department of Economic and Social Indicators" within TURKSTAT carries out the related activities. While those two entities are the focus points in terms of coordination and monitoring for the implementation of the SDGs, there are also many other ministries, implementing entities, local governments, NGOs and UN organizations that are involved in the process.

    Tools/Manuals/Methodologies:

    The audit of a subject matter is the objective and systematic examination of the contracts, systems, procedures, programs, activities and projects of public entities in terms of being economic, efficient and effective in order to ensure good governance, transparency and accountability. The audit can be executed in the framework of problems, systems or result-based approaches and it is also possible to adopt more than one approach. In this framework, in the methodology of auditing a subject matter, a chronically problematic area that appeared in implementations can be identified; in-depth examination can be done regarding the problematic area; and proposals for solutions can be developed.

    National policies and strategies regarding the implementation of the SDGs were examined with an audit approach that focuses on the system and problems; problems that occurred in implementation were identified; and suggestions were developed to find solutions for them. The audit, which was carried out in accordance with ISSAIs, also benefited from national and international regulations as well as academic studies and examples of good practice.

    The audit was carried out by following the principles in the TCA’s Guideline for Thematic Audits and Guideline for Auditing Preparedness for Implementation of the SDGs, A Guidance for SAIs’ prepared by IDI, Information Sharing Committee and UN. The audit was mainly carried out in TURKSTAT and OSBP, tasked with coordination in SDG process. Examinations were made in various units of public entities that were selected through sampling. Necessary inquiries were made in the umbrella entities and NGOs that had roles and responsibilities in this field. The works of prominent local governments were also examined. Interviews were made with the officials of the said entities (Annex 1); documents and reports were examined; and international sources were reviewed. In addition, the reports of the SAIs of other countries were also used to understand the practices of different countries and international examples of good practice. Moreover, relevant legal regulations were reviewed. As a result of those works, sufficient and appropriate audit evidence was obtained. Audit findings were gathered by comparing the evidences and current situation with the criteria. Necessary quality control processes were performed as prescribed by the TCA’s Guideline for Thematic Audits, thus the audit report was completed.

      Preparedness Audit
    ASOSAIEUROSAIEnglish
    Türkiye, 2023
    Issued by EUROSAI Project Group — UN-SAI Country-Level Collaboration on SDG Audits: Recommendations for Auditors

    Executive summary:

    The output is designed to provide an understanding to the reader to assess, on the one hand, the SAI’s evolving role to play in national efforts to implement the SDGs and on the other hand, the UN specific coordination mechanisms and arrangements in support to implement SDGs.

    Having an understanding on the interconnectedness of SDG implementation and SDG auditing and the criticality of the UN-SAI engagement, the output focuses on exploring new channels for the mutual exchange of expertise, experience, and knowledge with the UN Entities at country-level in the lines of (i) implementation of the SDGs and (ii) any kind of SAIs’ work carried out with SDG perspective in the context of SDG preparedness/implementation. In this regard, main lines of cooperation areas between the UN and SAIs in the SDG-related audit processes are defined and possible interaction points (PIPs) are presented along with the related opportunities and challenges for ensuring the multidimensional thinking.

    There are 13 PIPs generated, and they are categorized under different stages of an SDG-related audit (such as General Research and Selection of Audit Topics/Subject Matters, Planning, Execution, Reporting, Follow-Up/Monitoring Audit Results).

    In order to take this cooperation a little further and make it concrete, sample SDG-related audit question sets are also developed and categorized in order to help create a mindset for the involved auditor(s) and provide a useful starting point.

     

    Recommendations:

    In the output, main lines of cooperation areas between the UN and SAIs in the SDG-related audit processes are defined and Possible Interaction Points (PIPs) are presented. Among 13 PIPs defined (same as Recommendations):

    • First 4 PIPs are related to audit topic selection phase. Contacting UN Entities for knowledge-sharing regarding a pre-post assessment about a government programme, or evaluation of possible overlaps and barriers to success of achieving a goal together with UN Entities or collaboration to identify high importance issues and knowledge-sharing on good practices are possible ways of engagement.
    • PIPs 5 to 9 relates to audit planning phase. Collaborative evaluation of risk assessments, auditor’s gathering information from UN Entities to structure audit questions, or brainstorming with related UN Entities on further possible audit criteria or getting advantage of focus group meetings can be highlighted as alternative ways for engagement.
    • Rest of the PIPs (10-13) are related to the reporting and monitoring phases.

    Drafting of audit report and review process can be considered as the most conservative stages of the audit. At this point, SAI Independence may be raised as an issue in relation to the possible contribution of UN Entities at country-level to some stages of the audit. Therefore, the idea of “taking advantage of” UN Entities’ expertise as well as other relevant stakeholders “even indirectly” may be the key point to be followed in some cases where concerns arise.

     

    Tools/Manuals/Methodologies:

    SAI Türkiye provided staff to coordinate and carry out the activities regarding the project. Working hours dedicated; to the project and the application of the survey among EUROSAI members to ensure the inclusiveness and create a room for different perspectives (where feedbacks from 27 EUROSAI members gathered; 22 with filled in surveys, 5 via informative e-mails), to the organisation of bilateral and multilateral online discussions with UN Entities in Türkiye as well as multi-stakeholder in-person workshop in June 2022, to the drafting of the output document, efforts on its design and also to the execution of internal and external peer review process (by SAIs of Albania, North Macedonia, Bosnia Herzegovina and Kosovo), were the main resources used and methodologies followed.

    The statements and suggestions in the output are the product of an efficient brainstorming carried out by experts in field, also including some references to IDI’s SDGs Audit Model (ISAM).

     

      Preparedness Audit
    EUROSAIEnglish
    Uganda, 2018
    PERFORMANCE AUDIT OF THE PREPAREDNESS BY THE GOVERNMENT OF UGANDA FOR THE IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)
      Preparedness Audit
    AFROSAIEnglish
    Uruguay, 2019
    Auditoría de Desempeño de la preparación para la implementación de los ODS, con énfasis en el ODS 5
      GOAL 5: Gender Equality

    Activities individual SAIs

    OLACEFSSpanish
    United States of America, 2014
    Ocean Acidification: Federal Response Under Way, but Actions Needed to Understand and Address Potential Impacts

    Executive summary:

    Highlights

    Recommendations:

    Recommendations

      GOAL 14: Life Below Water
    English
    United States of America, 2017
    Climate Change: Information on Potential Economic Effects Could Help Guide Federal Efforts to Reduce Fiscal Exposure

    Executive summary:

    Fast Facts | Highlights

    Recommendations:

    Recommendations

      GOAL 13: Climate Action
    English
    United States of America, 2019
    Disaster Resilience Framework: Principles for Analyzing Federal Efforts to Facilitate and Promote Resilience to Natural Disasters

    Executive summary:

    Fast Facts | Highlights

      GOAL 13: Climate Action
    English
    United States of America, 2020
    The Nation's Fiscal Health: Action Is Needed to Address the Federal Government's Fiscal Future

    Executive summary:

    Fast Facts | Highlights

      GOAL 8: Decent Work and Economic Growth
    English
    Zambia, 2020
    Performance audit of the preparedness for the implementation of Sustainable Development Goals in Zambia

    Recommendations:

    Taking a whole of Government approach, the recommendations are to various Ministries, Provinces and other Spending Agencies (MPSAs). The MPSAs include Ministry of Finance, Ministry of National Development Planning/ National Secretariat for SDGs implementation, Ministry of Local Government, the Decentralization Secretariat and Cabinet Office among others. Some of the recommendations made include:

    • i. A concrete way forward should be developed by the Ministry of National Development and Planning (MNDP) to ensure the uptake of the SDGs targets not aligned in 7NDP. MNDP should ensure that there is continuity when drafting the successive National Development Plan (NDP) so that the targets are included in the subsequent NDP.
    • ii. The coordination Ministry, MNDP should engage Sectors, Provincial Administration and district Councils in reviewing and/or developing implementation plans that will in turn align to the 7NDP and the SDGs and provide clear guidance.
    • iii. The MNDP has to strengthen the National Statistical System and come up with tools that will be required to comprehensively measure all the elements identified in the 7NDP and SDG Agenda.
    • iv. Ministry of Finance should estimate the total cost of Zambia attaining the Agenda 2030 and estimate the cost under different scenarios.
    • v. Ministry of Finance should develop a more innovative financing strategy for the SDGs unlike placing more reliance on traditional sources.

     

      Preparedness Audit
    AFROSAIEnglish