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.

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.

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.

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.

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.
 

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.

• 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.

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.

• 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.

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.

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.