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

3. 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

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

5. 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

6. 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

7. 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

8. 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

9. 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

10. 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

11. 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.

12. 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

13. Thank you!
Paula Hebling Dutra