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.

• 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.

• 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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

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.

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.

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

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Guide

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

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,

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).

• 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.

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.

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.

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.