Coordinated Audits as a Tool for Monitoring Sustainable Development Goals (SDGs) Paula Hebling Dutra Federal Court of Account – Brazil

What are the SDGs? Build upon the Millennium Development Goals (MDGs) => Post-2015 Development Agenda United Nations Intergovernmental Process Proposed 17 Goals and 169 targets MDG X SDGs Developing countries X Universal Top-down X bottom-up Instruments already existed X solutions have to be constructed together

When? For Whom? Rio+20 Mandate To be adopted at the UN General Assembly this September 2015 Implementation 2016 - 2030 Universal Governments, but large participation of the private sector is expected

How? Objective 16 – Institutions Objective 17 – Means of Implementation Finance for Development Burden will fall on national governments Follow-up and Review Framework Multi-tiered Global level : High-Level Political Forum on SD UNSC: 2 indicators per target

Sustainable Development Goals End poverty in all its forms everywhere Goal 2 End hunger, achieve food security and improved nutrition and promote sustainable agriculture Goal 3 Ensure healthy lives and promote well-being for all at all ages Goal 4 Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all

Sustainable Development Goals Achieve gender equality and empower all women and girls Goal 6 Ensure availability and sustainable management of water and sanitation for all Goal 7 Ensure access to affordable, reliable, sustainable and modern energy for all Goal 8 Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

Sustainable Development Goals Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation Goal 10 Reduce inequality within and among countries Goal 11 Make cities and human settlements inclusive, safe, resilient and sustainable Goal 12 Ensure sustainable consumption and production patterns

Sustainable Development Goals Take urgent action to combat climate change and its impacts* Goal 14 Conserve and sustainably use the oceans, seas and marine resources for sustainable development Goal 15 Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss * Acknowledging that the United Nations Framework Convention on Climate Change is the primary international, intergovernmental forum for negotiating the global response to climate change

Sustainable Development Goals Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels Goal 17 Strengthen the means of implementation and revitalize the global partnership for sustainable development

UNSG Synthesis Report The public sector will need to set a clear direction. Review and monitoring frameworks, regulations and incentive structures that enable such investments must be retooled to attract investments and reinforce sustainable development. National oversight mechanisms such as supreme audit institutions and oversight functions by legislature should be strengthened.

INTOSAI and SDGs Part of the next Strategic Plan One of the themes for the next INCOSAI Some of the thoughts already being discussed on the role of the SAIs: Readiness of systems and data of gov’ts to report on progress Systems established and used by gov’ts are fit-for-purpose: timely, relevant and reliable data, and auditable Audit specific key areas of sustainable development

Thank you! Paula Hebling Dutra dutraph@tcu.gov.br