SAI Capacity/Relevance in a
Post 2015 Development Agenda
– Donor Perspective
Jennifer Thomson
Chief Financial Management Officer, The World Bank
Donor Chair – INTOSAI-Donor Cooperation
2030 Agenda for Sustainable Development
– A Snapshot: 17 SDGs & 169 targets
Goals and Targets – An Example
9.1 develop quality, reliable, sustainable and resilient infrastructure, including
regional and trans-border infrastructure, to support economic development and
human well-being, with a focus on affordable and equitable access for all
9.2 promote inclusive and sustainable industrialization, and by 2030 raise
significantly industry’s share of employment and GDP in line with national
circumstances, and double its share in LDCs
9.3 increase the access of small-scale industrial and other enterprises, particularly
in developing countries, to financial services including affordable credit and their
integration into value chains and markets
9.4 by 2030 upgrade infrastructure and retrofit industries to make them sustainable,
with increased resource use efficiency and greater adoption of clean and
environmentally sound technologies and industrial processes, all countries taking
action in accordance with their respective capabilities
9.5 enhance scientific research, upgrade the technological capabilities of industrial
sectors in all countries, particularly developing countries, including by 2030
encouraging innovation and increasing the number of R&D workers per one million
people by x% and public and private R&D spending
Principles for Review and Monitoring of SDGs
Voluntary &
country-led
evaluations
Longer-term
orientation
Avoid duplication
Minimize the
reporting burden
Evidence based
evaluations and
data
Active support of
the UN system and
other multilateral
institutions
Enhanced capacitybuilding support for
developing countries
World Bank Group Goals and SDGs
The WBG's twin goals of ending poverty and promoting shared
prosperity are fully aligned to the 2030 Agenda
“I congratulate member states and the United Nations on this remarkable
consensus. The SDGs are the product of years of hard work by countries and a
testament to their deep commitment to promoting international cooperation and
the well-being of all,” said World Bank Group President Jim Yong Kim. “The SDGs’
focus on people, planet, prosperity, peace and partnership provides a
comprehensive and robust development path for the world to follow over the next
fifteen years.”
WBG has reiterated its commitment to partner with the UN Secretary- General, UN
agencies, and supporting implementation, providing finance and sharing data
Member States by
From Billions to Trillions: Transforming Development Finance
– Financing the SDGs
ODA, estimated at $135 billion
a year, provides a
fundamental source of
financing, especially in the
poorest and most fragile
countries - But More is
Needed
Investment needs in
infrastructure alone could
reach up to $1.5 trillion a
year in emerging and
developing countries
A Key - mobilization and effective
use of domestic resources
• Efficient Tax Administration
• Efficient Public Financial Management
Systems
• Effective Service Delivery
• Accountability and Good Governance
Goals and Targets – Goal 16 - SAIs
 Significantly reduce all forms of violence and related death rates everywhere
 End abuse, exploitation, trafficking and all forms of violence against and
torture of children
 By 2030, provide legal identity for all, including birth registration
 Promote the rule of law at the national and international levels and ensure
equal access to justice for all
 By 2030, significantly reduce illicit financial and arms flows, strengthen the recovery and return of stolen assets and combat
all forms of organized crime
 Substantially reduce corruption and bribery in all their forms
 Develop effective, accountable and transparent institutions at all levels of development
 Ensure responsive, inclusive, participatory and representative decision-making at all levels
 Broaden and strengthen the participation of developing countries in the institutions of global governance
 Ensure public access to information and protect fundamental freedoms, in accordance with national legislation and
international agreements
 Strengthen relevant national institutions, including through international cooperation, for building capacity at all levels, in
particular in developing countries, to prevent violence and combat terrorism and crime
 Promote and enforce non-discriminatory laws and policies for sustainable
Achieving SDGs – Role of SAIs (Goal 16)
 Carry out independent audits to ensure government & public
sector entities are held accountability for their stewardship & use
of public resources to promote effective sustainable
development
 Respond to financial integrity risks, fraud and corruption
 Engage and communicate clearly and openly audit findings to
promote improvements, transparency, and public accountability
 Contribute to good governance
Help ensure every $ is used efficiently & effectively to
finance development & the achievement of SDGs
SDGs: SAIs – Model Accountability Institutions
SDG #16 Targets
Ensure public access to
information
Develop effective, accountable
and transparent institutions at
all levels
Transparency and Public Access to Information
Least likely document to be
available in the public domain
is the audit report – 37% of
countries in the 2012 Open
Budget Survey do not make
audit reports public
15% of SAIs (27) responding to
the 2014 INTOSAI Global
Stocktaking Survey indicated
they did not publish any audit
reports in the previous year
SAI GOAL and TARGETS
Transparency - 95% of SAIs
make their audit reports
available and accessible to
the public
Relevance – Audit reports
published within 6 months of
completion
SAIs Capacity – A Major Concern
2010 SAI Stocktaking
Report (covered over 200
SAIs globally & eight
INTOSAI regions)
identified >1000 activities
funding requirements of
US$269m mainly from
SAIs
2014 Global Survey
showed 67% of SAIs (out
of 177 SAIs) consider
their capacity
development needs to be
high or medium priority
PEFA& other diagnostics
consistently reveal the
need for strengthening
SAIs in many countries
Building
SAI
Capacity
SDGS – Role of SAIs - Expectations
SAIs will continue to increase their independent public auditing effectiveness
Help ensure public resources are properly used, with efficiency and effectiveness, for the benefit of citizens & contribute to make “Trillions from Billions”
to provide financing for the SDGs
Promoting public accountability and transparency
SAIs will be models of transparency and accountability
Add value through auditing country programs and monitoring efforts for meeting the SDGs
Within the context of the SAI’s mandate, skills/expertise and capacity
Develop SAI audit capacity for effective & efficient public auditing in all countries
Thank You