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.

SDG N° 15, target 15.8

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

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

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

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

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

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

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

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

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

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

SDG N° 15, target 15.8

• Fisheries and Oceans Canada should develop or coordinate a national database or platform that would allow the Department and stakeholders to track and share information about species introductions and spread. This information should help the Department make informed decisions about where to focus its resources for prevention and monitoring activities.
• Fisheries and Oceans Canada should develop and implement a science-based process to identify the species, pathways, or areas to include in the Aquatic Invasive Species Regulations.
• In consultation with the provinces, territories, and other partners, Fisheries and Oceans Canada should develop and communicate a strategy to guide its resource allocation decisions, so that it can prevent the establishment of aquatic invasive species.
• Fisheries and Oceans Canada should develop response plans for species that have a high risk of becoming established and causing environmental or economic impacts, or for areas where there is a high risk of this occurring.

• Pêches et Océans Canada devrait établir et coordonner une base de données ou une plateforme nationale qui permettrait au Ministère et aux parties prenantes de surveiller et de mettre en commun l'information sur l'introduction et la propagation des espèces. Cette information devrait aider le Ministère à prendre des décisions éclairées sur l'affectation de ses ressources aux activités de prévention et de suivi.
• Pêches et Océans Canada devrait élaborer et mettre en œuvre un processus qui repose sur des données scientifiques pour déterminer les espèces, les voies d'entrée ou les zones qui devraient être visées par le Règlement sur les espèces aquatiques envahissantes.
• De concert avec les provinces, les territoires et les autres parties prenantes, Pêches et Océans Canada devrait définir et diffuser une stratégie pour guider ses décisions d'allocation des ressources dans le but de prévenir l'établissement d'espèces aquatiques envahissantes.
• Pêches et Océans Canada devrait définir des plans d'intervention rapide pour les espèces qui présentent un risque élevé de s'établir au Canada et d'avoir des effets néfastes sur l'environnement et l'économie, ou pour les régions qui sont les plus exposées à ce risque.

SDG N° 12, target 12.c

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

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

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

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

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

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

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

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

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

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

SDG N° 12, target 12.c

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

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

SDG N° 12, target 12.c

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

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

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

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

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

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

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

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

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

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

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

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

SDG N° 12, target 12.c

• Environment and Climate Change Canada should develop guidance that clearly defines the non-tax measures that are potential subsidies to be reviewed.
• Environment and Climate Change Canada should conduct a complete and rigorous assessment of potential non-tax subsidies for fossil fuels.
• Environment and Climate Change Canada should develop guidance that clearly defines the criteria for determining the inefficiency of non-tax subsidies for fossil fuels, taking into account relevant and reliable evidence that integrates on an equal basis economic, social, and environmental sustainability over the long term.

• Environnement et Changement climatique Canada devrait formuler des lignes directrices qui définissent clairement les mesures non fiscales qui constituent d'éventuelles subventions à examiner.
• Environnement et Changement climatique Canada devrait effectuer une évaluation complète et rigoureuse des éventuelles subventions non fiscales aux combustibles fossiles.
• Environnement et Changement climatique Canada devrait élaborer des directives définissant clairement les critères qui permettent de déterminer l'inefficacité d'une subvention non fiscale aux combustibles fossiles, en tenant compte de données probantes fiables et pertinentes qui démontrent l'intégration de la durabilité économique, sociale et environnementale sur une base égale et dans une perspective à long terme.

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

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

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

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

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

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

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

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

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

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

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

Stichprobenauswahl von Projekten, Einsichtnahme in die Projektunterlagen, Interviews

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

Sample of projects; study of project files; interviews

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.

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

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

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

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

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

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

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

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

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

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

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

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