EUROSAI. Magazine N24 - 2018

eurosai 76 Studies and other articles Augustyn Kubik, Advisor to the NIK President Beata Błasiak-Nowak, Economic Advisor, Department of Public Administration Marzena Rajczewska, Technical Advisor, Department of Public Administration Supreme Audit Office of Poland The 2030 Agenda was adopted by the United Nations General Assembly and its 193 member states Transforming Our World: the 2030 Agenda for Sustainable Development 2 adopted by the United Nations (UN) is a program of actions defining a sustainable development model at the global level. The sustainable development is a process of transformation, which ensures satisfying the needs of the present generation without diminishing the development opportunities of future generations, among others due to integrated activities in the field of economic, social and environmental development. This understanding of the issue of the sustainable development was disseminated in the report of the G.H. Brundtland’s World Commission on Environment and Development, entitled Our Common Future 3 . The 2030 Agenda (Article 21) recognizes the responsibility of each state for its implementation at the national, regional and global level, taking into account different national realities, capacities and levels of development and respecting national policies and development priorities. The member states over the next 15 years should then endeavour to implement the Agenda within the national policy, and also on the regional and global level with respect to their internal standards and priorities with consideration of the specific features of their economies, different national realities, possibilities and levels of development. There are also follow-up and review measures provided in the Agenda which will make it possible tomonitor the progress in implementing the results and to ensure the accountability towards the citizens. The Agenda contains 17 sustainable development goals. THE SUPREME AUDIT INSTITUTIONS AUDITED PREPAREDNESS FOR IMPLEMENTATION OF THE 2030 AGENDA SUSTAINABLE DEVELOPMENT GOALS 1 1 The INTOSAI Development Initiative (IDI), in collaboration with the Knowledge Sharing Committee (KSC) of the International Organization of Supreme Audit Institutions (INTOSAI), United Nations Department of Social and Economic Affairs (UNDESA) and other partners, launched a capacity development programme on “Auditing SDGs” in 2016. The programme is a contribution to INTOSAI’s efforts for supporting the contribution of SAIs to the SDGs. The main objective of the programme is to support SAIs to conduct high quality audits of SDGs. The programme implementation strategy includes advocacy and awareness raising, a cooperative performance audit of preparedness for implementation of SDGs, a compendium of audit findings and lessons learned, a community of practice and development of a massive open online course (MOOC) on SDGs. As a part of the cooperative audit, SAI teams are provided blended support through eLearning, online support, onsite support visits, face to face training, feedback and review by peers and experts. The model also provides for a quality assurance mechanism to ensure that the audit is conducted as per applicable performance audit standards (i.e. ISSAIs). Each SAI commits to include the audit in its Annual Audit Plan and issue its audit report as per applicable legal requirements. Such audits are envisaged as one of the first responses of SAIs in contributing to SDG implementation, follow-up and review by providing independent oversight on the government’s efforts in the early implementation of the SDGs. More than 70 SAIs from six INTOSAI regions are currently participating in the cooperative audit. SAIs from Arabic speaking region are expected to join the programme in 2019. More information on this topic can be found in the report of the meeting on “SAI Contributions to the 2030 Agenda and the Sustainable Development Goals” (19 to 20 July 2018, New York), jointly organised by the United Nations Department of Social and Economic Affairs (UNDESA) and the INTOSAI Development Initiative (IDI) published at: UNPAN98666.pdf. 2 Resolution A/RES/70/1 Transforming our world: the 2030 Agenda for Sustainable Development was adopted by the United Nations General Assembly during the Sustainable Development Summit held in New York on 25 September 2015. 3 Report of the World Commission on Environment and Development Our Common Future. United Nations, 1987: