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.

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.

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).

• 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.