By BUJAR LESKAJ*
Agenda 2030 is a strategy and concrete work plan of the United Nations for sustainable development at the global level. It seeks to strengthen universal peace and provide greater freedom and well-being in the world. All countries and all stakeholders, acting in partnership and in cooperation, should implement this plan signed by all UN member states.
The Agenda has 17 Sustainable Development Goals (SDGs) and 169 targets signed by UN and World Leaders on 25-27 September 2015, on the occasion of the 70th anniversary of the founding of the Organization. These targets are based on the Millennium Development Goals 2000-2015 and seek to complete what these did not achieve.
They are integrated, indivisible and balance the three dimensions of sustainable development: the economic, social and environmental.
UN objectives are orienting and stimulating the actions of the governments of the main and most developed countries today in the world. It is the responsibility of our government so that they can serve as a work plan for government policies and for our new government that will start work in September 2017, as well as a fundamental orientation for the next Parliament.
Agenda 2030 requires a full participation of the government, where each country complies with the global SDGs in its national policies and objectives, depending on its circumstances, capabilities and priorities. Implementation means ensuring a clear commitment on reporting and accountability, as well as ensuring the existence of appropriate and coherent coordination between the various levels of national and local government.
The UN guides governments to move from sectorial perspective to a more integrated decision-making process, oriented by the 2030. This requires leadership, clear engagement at the highest political level, formulating a national strategy and identifying priority areas.
The United Nations has INTOSAI, the community organization of Supreme Audit Institutions (SAIs), one of the most trusted and fundamental partners in the success of implementing the SDGs. The UN requires from INTOSAI to oversee the implementation of the SDGs, to determine in real time and objectively how well they have been implemented and in what quality for the citizens.
Based on the inputs of several INTOSAI working groups and several years of scientific research, INTOSAI, in its recent Congress, INCOSAI XXII in Abu Dhabi, United Arab Emirates in December 2016, identified four approaches for the Monitoring the implementation of the SDGs by the SAIs:
I- Assessing the willingness of the national government to implement monitor and report on the progress of the SDGs, and then audit their functioning and reliability of the data they produce
II- Conducting performance audits that address the economy, efficiency and effectiveness of key government programs that contribute to specific aspects of the SDGs
III- Evaluating and supporting the implementation of the SDG 16 related to an effective, accountable and transparent public institutions
IV: Contribution of SAIs by being models of transparency and accountability in their actions, including auditing and reporting.
Abu Dhabi’s Congress highlighted that in order to achieve comprehensive information and monitoring for the SDGs, investments are needed in building up independent national statistical capacities, as well as strengthening the quality and standards. International organizations and donor agencies can also contribute in creating and reporting the data for the monitoring of SDGs.
The INTOSAI Congress underlined that SAIs have an important and independent contribution to give in the process of tracking and reviewing the implementation of the 2030 Agenda for Sustainable Development. This contribution is expected to develop and change over time as the SDGs cycle progresses. SAI contributions may include carrying out a basic review of the government’s readiness to implement, track and review SDGs, carrying out performance audits based on International Standards of Supreme Audit Institutions (ISSAI) and then conduct various types of SAIs audits related to the implementation of the SDGs. SAIs can also assess whether the deployed and systems used by the government to track and report on the progress of the SDGs are appropriate, and at a later stage may audit the main processes for their tracking and reviewing and potentially providing security for the credibility of monitoring data at the national level.
The above steps will depend heavily on the level that governments have advanced in implementing the SDGs and whether there is a suitable base, eg, clear policies or specific programs for this purpose.
We note with concern that in our national policy there is little information and awareness about the objectives of the 2030 Agenda and on the vital importance of their implementation. Looking at recent political developments in Albania (which the article writer, as the representative of a depoliticized constitutional institution cannot and should not comment), measuring the consistency of the new government program with the country’s priorities under the SDGs, would constitute a clear and fair standard to seek accountability in the implementation of government policies and programs 2017-2021.
INTOSAI in Abu Dhabi insisted in particular on the role of SAIs in supporting the implementation of the Sustainable Development Goals (SDGs) No. 16 “Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels” [1]. SDG 16 seeks to ensure that national governments have the institutional capacity to function effectively, with accountability and transparency institutions that are needed to meet the ambitions of the 2030 Agenda for Sustainable Development. The ability of our government, as well of the governments to in the world, to provide public services in a sustainable way will be largely determined by the health of their public financial management systems through:
- The Ability to generate sufficient income;
∙ State Budget Planning and execution a regular basis; and
∙ Ensuring accountability and transparence.
It is a fundamental duty of SAIs to consider whether public funds are spent with economy, efficiency and effectiveness, in accordance with existing laws and regulations. As the SAI examines the mobilization of budget resources and revenue management, they help improve key public finance management processes. In this way, SAIs contribute to the fight against corruption by reviewing internal audit and making visible the risks by publishing their findings and recommendations in the public domain (traditional media, social media, etc.).
Abu Dhabi’s Congress launched the challenge of how INTOSAI and SAI members could contribute to the UN’s 2030 Sustainable Development Agenda, including good governance and strengthening the fight against corruption. This is by no means a challenge only to Supreme Audit Institutions, an exclusively and only their responsibility. National Governance, in our case, first and foremost, the Parliament and the new Government, should not overlook but rather should place them at the center of their interest and goals for 2017-2021, the United Nations 2030 Agenda.
It will be, in the first place, in the interest of these two key factors, the Parliament and the Government, to be credible in the eyes of the citizens and the international community if they embrace from the start and without reserve the 2030 Agenda. This agenda and its implementation are closely related to the community of Supreme Audit Institutions and their global organization, INTOSAI. There are three successive UN Resolutions (2011, 2014 and 2015) in support of SAIs and INTOSAI. At the 14th point, UN Resolution A / 69/327 of 14 September 2015 entitled “Promoting inclusive and accountable public services for sustainable development” , states that “UN encourages all States, observers and relevant United Nations institutions to continue to intensify their cooperation, including in capacity-building, with the International Organization of Supreme Audit Institutions in order to promote good governance at all levels by ensuring efficiency, accountability, effectiveness and transparency through strengthened supreme audit institutions, including, as appropriate, the improvement of public accounting systems” .
The compliance of the 2017-2020 government’s economic, social and environmental program with the Goals of United Nations 2030 Agenda For Sustainable Development would be a crucial step in ensuring transparency, accountability of our public governance for the next four years. By contrast, ignoring the role and objectives of the 2030 Agenda would raise major concerns and questions in the seriousness of government engagement. As the Albanian Supreme Audit Institution SAI we clearly feel our responsibility, even in the context of implementing justice reform, and we are ready to offer and guarantee our modest contribution to deepening the fight against corruption and improving our public governance.
[1] SDG 16 Progress for 2017 https://sustainabledevelopment.un.org/sdg16
*Bujar Leskaj is the head of Albania’s Supreme State Audit
