Abstract
In a context marked by declining trust in public institutions and reduced fiscal space in many countries, supreme audit institutions (SAIs) play a key role in strengthening transparency and accountability in public institutions. The mandates of SAIs are generally aimed at promoting the transparency, efficiency, effectiveness and accountability of the public sector and improving the performance of government institutions. Initially focused on government compliance and financial auditing, SAIs’ mandates have been expanded to assess the economy, efficiency and effectiveness of public spending and government performance. SAIs can use their mandate to assess government efforts to implement the Sustainable Development Goals (SDGs), complementing other accountability institutions and actors (such as parliaments, civil society and the media) and governments’ internal monitoring and evaluation systems. Before the adoption of the 2030 Agenda for Sustainable Development, the engagement of SAIs with internationally agreed development goals was limited. Since 2016, this has changed significantly. Individual SAIs at the national level and groups of SAIs working under the umbrella of the International Organization of Supreme Audit Institutions (INTOSAI) have engaged in supporting the implementation of the SDGs in various ways, including through conducting audits of progress on SDG targets or their national equivalents, as well as audits of national programmes supporting SDG implementation. This work has resulted in tangible impacts on national policies, programmes and institutional arrangements in support of the SDGs. This brief highlights how the work of SAIs is informing SDG implementation, follow up and review. It provides a brief overview of SAIs’ engagement with the SDGs. This is followed by a snapshot of the current work of SAIs on SDGs and of their impacts. Finally, it reflects on the role of SAIs in national SDG follow-up and review systems.
- 30 мая 2025