Bridging the Gap

What does it mean to implement the SDG principle of ‘Leave no one Behind’? How can SAIs’ audit the implementation of this principle by governments? 

The Sustainable Development Goals (SDGs) Report 2024 indicates that only 17% of the SDG targets remain on track as planned. The COVID-19 pandemic, global conflicts, and climate change have profoundly and significantly impacted progress towards meeting the SDGs.

Supreme Audit Institutions (SAIs) are a cornerstone for public financial management and good governance. Being able to work independently is necessary for transparency, accountability, and the good use of public resources. The World Bank considers that SAI independence is not only a legal or technical aspiration but also a developmental necessity. SAIs’ mandate is to build trust in the public, hold governments accountable, and contribute to national development goals, particularly Sustainable Development Goal (SDG) 16 on peace, justice, and strong institutions (United Nations, 2015). But they cannot do these things if they are not fully independent.