40 Fiscal Policy Approaches for Recover Forward
Fiscal Policy Approaches / Supreme Audit Institutions Advancing Sustainable Development
Supreme Audit Institutions Advancing Sustainable Development



Strengthening Accountability


Good Practice Examples, Guidelines and Diagnostics


Over the last few years, SAIs worldwide have taken steps to strengthen their role in the implementation of the 2030 Agenda, often with support from the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH, which supports Supreme Audit Institutions (SAIs) in around 15 countries, as well as through support to the African and Latin American and Caribbean Organisations of Supreme Audit Institutions (OLACEFS and AFROSAI, respectively).[1] For example, by assessing the degree of preparedness of governments to implement the Agenda 2030 with regard to SDG 5 on gender equality, OLACEFS members have put the spotlight on missing gender needs assessments,[2] spurring the government of Costa Rica to intensify its efforts and consider more affirmative actions. With regards to tracking the progress of specific targets, GIZ supports SAIs in undertaking performance audits on, for example, tuberculosis prevention and detection in Georgia, Ukraine, and Azerbaijan as well as effective conservation efforts in protected areas in Latin America and the Caribbean. Moreover, the German development cooperation supported the conception of tools that helped SAIs and auditors make better use of information collected in audits, especially in their stakeholder engagement – such as the AFROSAI-E SAI Public Financial Management Reporting Framework, which has already been tested by twelve mainly sub-Saharan-African SAIs. It has also supported the provision of more general education on the role of SAIs in the 2030 Agenda.


The 2021 status report "Supreme Audit Institutions Advancing Sustainable Development" captures important results and lessons learnt regarding SAIs’ role in the implementation of the 2030 Agenda and provides useful insights for auditors and development practitioners on how to strengthen SAIs’ role in fostering sustainable development in the current decade for action.