SDGs beyond Europe — Latin American and Caribean SAIs cooperate on auditing the SDG on gender equality
Because of their global dimension, SDGs lend themselves to identifying audit topics on which Supreme Audit Institutions (SAIs) can collaborate across borders, for example, by organising coordinated audits, identifying and assessing transnational issues and impacts, highlighting the different instruments used, and benchmarking performance. Osvaldo Rudloff Pulgar is head of the international relations unit in the Office of the Comptroller General of Chile, which hosts the secretariat of the Organisation of Latin American and Caribbean Supreme Audit Institutions (OLACEFS). He explains what OLACEFS is doing to assess SDG implementation, focusing on coordinated audit work undertaken on SDG 5 on gender equality.
By Osvaldo Rudloff Pulgar, Office of the Comptroller General of Chile
Evolving role of SAIs focusing on impact for citizens
In recent years the international community of public auditors has become more conscious of the key role they play as contributors to good governance. For many of them the working model has changed. Supreme Audit Institutions (SAIs) are no longer distant entities for auditees and citizens, they have become collaborators whose task goes further than the audit itself, extending through different areas, i.e. the promotion of integrity, the fight against corruption, citizens’ engagement, and support for good governance [1].
At the Organisation of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) level, this change of focus began at the end of the past decade through various initiatives, such as the creation in 2009 of a commission on citizens’ participation, and early discussions on gender and external control in 2012. [2] That year we started to work on coordinated audits, [3] a system that is currently established as a capacity building model which allows knowledge exchange and joining forces to work with and visualise different topics of public interest in our region from the SAI perspective.
Sociocultural patterns of discrimination and sexism continue to reproduce inequality and violence in Latin America and the Caribbean. Notwithstanding, we are the only region worldwide where, for more than four decades, countries have been discussing and strengthening their political commitment to eradicating discrimination against girls and women, eliminating gender inequality, and advancing towards guaranteeing girls and women full enjoyment of their human rights. [4]
Nowadays, more than ever, it is clear that without enforcement agreements, commitments and even regulations do not produce any real effect on people’s lives. SAIs play a key role in law enforcement. Therefore, we have also focused on this aspect when it comes to gender equality. Indeed, in 2012, OLACEFS issued the Santo Domingo Declaration on Gender and Transparency in External Control, where, for the first time, OLACEFS members were called upon to apply gender policies in their institutions and to audit the standards regarding gender equality in each of their countries. This document laid the foundations for consequent discussions that ended with an invitation to participate in the first coordinated audit of gender equality in the region, which was carried out from 2014 to 2015.
OLACEFS coordinated audit on SDG 5
The impact of this first OLACEFS audit on the topic may be analysed from two perspectives. If we evaluate it in terms of participation, we could say that it was a disappointing project, since it only managed to involve three out of 22 OLACEFS members (Chile, Costa Rica and Puerto Rico). However, if we analyse it in terms of the impact that the consolidated report produced, it was successful, both at country and organisational level, as further explained in the following paragraphs. Please note that the consolidated report of that audit5 was the first regional effort to work with the world development agenda (at the time, the Millennial Development Goals), through the creation of a so-called ‘Gender Equity Index.’
After the presentation of the report and its conclusions to the OLACEFS General Assembly and other forums, [6] the members of OLACEFS confirmed that gender was an interesting audit subject. Reading the report and following the presentation, OLACEFS members realised that concrete actions were needed to enhance their efforts to achieve gender equality.
As a result, in 2017 OLACEFS members started to work on a new audit on gender equality, this time linking it to their work on the 2030 Agenda and SDG 5, gender equality. This allowed continuity of the auditing process on SDGs in which the region was a pioneer. While this new audit was in its starting phase, OLACEFS was also carrying out its first coordinated audit on the SDGs adopted in 2015. In this audit we evaluated transversally the preparedness of the governments in Latin America and the Caribbean to face the challenges that the 2030 Agenda identifies.
The coordinated audit on gender equality was an OLACEFS effort that received support from the INTOSAI Development Initiative (IDI) and whose SDG audit model was adapted to fit the SDG 5 on gender equality. Also, the Inter-American Development Bank (IDB) provided funds for its implementation. Furthermore, this audit was undertaken with the participation of the Tribunal de Cuentas, the Spanish SAI, which makes it the first intercontinental SDG audit performed in the INTOSAI framework. [7]
From plan to practice
The audit’s general objective was to check the preparedness of the governments assessed8 in the context of their implementation of the 2030 Agenda, as well as to define their capacities and resources for monitoring and following up SDG 5 on gender equality, and its respective targets. On that basis, three lines of actions were analysed:
- Planning (internalisation)
- Funding (means of implementation)
- Follow-up (monitoring, evaluation and reporting)
As is common practice in OLACEFS coordinated audits, an integrated index was created that allowed the degree of preparedness of the governments for the implementation of SDG 5 to be determined, along the lines previously mentioned. For this purpose, 4 levels of implementation were defined: not implemented (0%), early development (0% <X <= 50%), developing (50% <X <= 75%), optimised (75% <X <= 100%).
The field work was carried out between April and October of 2018, which allowed the participating entities to issue their respective reports by March 2019. Currently, we are at the stage of consoliding the data and information from the reports presented by each participating entity, which will allow us to then present an Ibero-American consolidated report. However, at this stage we can already share some preliminary [9] results of our work.
Preliminary audit results of the coordinated audit
In general terms, the governments of the participating countries show positive progress on the internalisation/planning axis, obtaining a degree of advancement of 74% and are therefore, according to the integrated index (developed by the Office of the Comptroller General of Costa Rica), in the developing stage. This shows that the different governments have been effective in the adoption of processes and mechanisms that allow the integration of SDG 5 in existing legislation, policies, programmes, plans and budgets. Following an assessment, the conclusion was that these governments had been effective in the distribution of information to, and involvement of, citizens and other actors interested in the institutional processes and mechanisms necessary for integrating SDG 5.
These graphics show the three axes in which governments were evaluated (planning, funding and follow-up) and its components. In this overview, it is evident that the governments of Ibero-America have been working towards the preparedness of the implementation of SDG 5, but there are notable flaws in some components, particularly those related to funding.
The financing axis was found to have obtained a degree of advancement, with a score of 48%, of ‘early development,’ meaning that the governments assessed are identifying the resources and capacities (including means of implementation) needed to ensure the implementation of SDG 5.
In general, among the participating SAIs, there is no evidence that a mid-to-long term needs assessment has been carried out to estimate the resources that are required to implement the 2030 Agenda in general, or SDG 5 in particular. Despite that, we concluded that most governments have institutions in place that are already developing different programmes which are beneficial to girls and women.
At this time, we also observe that, in general, there are no tools in place to evaluate the impact these investments will have in relation to achieving the SDG 5 targets. At the same time, we identified a lack of mechanisms for the integration of stakeholders.
Likewise, there is no needs assessment that shows where resources should go and the amount to which they must be provided. Based on the knowledge of the gaps or risks that may arise, it is crucial to establish cooperation alliances to manage the necessary resources to guarantee compliance with SDG 5.
As for the third axis — follow-up — the related score was 67%, putting it in the ‘developing stage.’ Regarding this axis, the areas where further work is required by the governments are:
- follow-up, review, reporting and stakeholders’ engagement;
- disaggregated data collection;
- identification of indicators and baselines, and establishment of milestones for monitoring, reviewing and reporting.
These preliminary results allowed us to conclude that even though there is still plenty of work to do, particularly regarding obtaining the necessary resources, the governments assessed have generated the necessary conditions to reach the SDG 5 targets.
Other OLACEFS work on SDGs
As to assessing progress in implementing and achieving SDGs, some other issues are relevant and deserve mention here.
Coordinated audit on Protected Areas
The Environmental Commission of OLACEFS will lead a new Coordinated Audit on Protected Areas, inspired by the first coordinated audit on this topic in 2014.
Box 1 — Coordinated audit in Protected Areas
The aim of this audit is is to evaluate — using the INDIMAPA method — the contribution of protected areas to the conservation of biodiversity, as measured under Aichi Targets and SDGs 14 and 15. Besides considering new audit questions this new coordinated audit will broaden the geographical scope of and also be a follow-up to the 2014 assessment. The programme will be carried out between October 2019 and March 2020, while the initiative has been developed within the OLACEFS/German Cooperation (GIZ) project: Strengthening External Financial Control in the Environmental Field.
Coordinated audit on Sustainable Development Goals
Developed between 2017 and 2018 as the first coordinated audit on SDGs at global level, this audit evaluated governments’ preparation for implementing the 2030 Agenda. This audit used a methodology elaborated by the Federal Court of Accounts of Brazil (TCU), with technical support provided by the US Government Accountability Office (GAO) and by the UN Department of Economic and Social Affairs (UNDESA). See box 2 and Figure 2.
Box 2 — SDG Coordinated Audit
The main tools used in this work were an analysis of fragmentations, superposition and duplications, and a governance evaluation scale, through which it was possible to evaluate in an objective and substantiated manner each component of governance. Through standardised evaluation, the audit assessed the existence and functioning of the centre of government. Furthermore, it analysed the governmental work related to goal 4 of SDG 2, related to sustainable systems of food production.
Massive Open Online Course on the SDGs and the role of the SAIs
As an efficient way to allocate the available resources and to ease capacity building for our auditors, we developed a Massive Open Online Course (MOOC) on the 2030 Agenda and the role of the SAIs in the implementation of the SDGs, with the support of the German Cooperation Agency (GIZ).
Box 3-Massive Open Online Course (MOOC)
This course aims to explain the concept and characteristics of the 2030 Agenda, as well as to provide the necessary skills for participants in audits with an SDG focus. The MOOC is available in Spanish, English and Portuguese and was developed with up-to-date educational techniques.
What is next?
We are planning to broadcast the Ibero-American consolidated report on SDG 5 mainly in two complementary ways:
- Present the report at different international forums, [10] to raise awareness of the possibility of auditing gender issues, as well as the results of our audits.
- Cooperate with civil society organisations to promote a mutually beneficial partnership and enhance visibility of the audit results and conclusions for stakeholders. For example, we believe that our SAIs cannot constantly monitor all the audit findings in our reports. Instead, given that our reports’ findings could be used as a tool to hold governments accountable, civil society may find the reports useful in their advocacy processes.
We hope that our joint efforts as public auditors in scrutinising government action with the help of the 2030 SDGs and in particular SDG 5, will allow our societies to achieve gender equality and empower all women and girls.
[1] OLACEFS, Santiago’s Declaration about governance, fight against corruption and public trust, (Chile: OLACEFS, 2013), 1–10 available in: http://www.olacefs.com/p3558/ (in Spanish)
[2] OLACEFS, Santo Domingo’s Declaration on Gender and Transparency in External Control, (Dominican Republic: OLACEFS, 2012), 2–3, available in: http://www.olacefs.com/p1906/ (in Spanish)
[3] OLACEFS, Coordinated Audit in the Programme of Mercosur Action Free of Foot-and-Mouth Disease, (Brazil: OLACEFS, 2012), 1–18, available in: http://www.olacefs.com/p1906/ (in Spanish)
[4] ECLAC, Montevideo’s Strategy for the implementation of the Gender Regional Agenda in the framework of Sustainable Development towards 2030 (Chile: ECLAC, 2017), 7–21, available in: https://repositorio.cepal.org/handle/11362/41013 (in English)
[5] OLACEFS, Coordinated Audit on Gender Equity in the Supreme Audit Institutions of Puerto Rico, Chile and Costa Rica, (Costa Rica: OLACEFS 2014), 35–65, available in: http://www.olacefs.com/wp-content/uploads/2017/05/Informe_Ge%CC%81nero_Ingle%CC%81s.pdf (in English)
[6] Watch audit summary video: https://www.youtube.com/watch?v=QOHv58tAd7E (in English)
[7] Linked with this audit and aligned with the fourth approach the INTOSAI has defined to contribute to the 2030 Agenda (leading by example), as a framework for an auto evaluation by the OLACEFS SAIs, this audit allowed us to discover the situation within our institutions through an evaluation (quantitative in the first stage) of perceptions regarding gender equality,
[8] Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Ecuador, Spain, Guatemala, Honduras, Mexico, Nicaragua, Paraguay, Peru, Uruguay, Venezuela and from the local government of Bogota, Colombia.
[9] There are three SAIs that, due to circumstances beyond their control, have not been able to submit their reports. Consequently, the overall results presented here may show some variation compared with the results once consolidation is complete.
[10] In June of this year we were on the main panel of the 2019 Women Deliver Conference. In July we will present the results at a UN/INTOSAI event, and later to INCOSAI, the OLACEFS Assembly and at other events yet to be defined.
This article was first published on the 3/2019 issue of the ECA Journal. The contents of the interviews and the articles are the sole responsibility of the interviewees and authors and do not necessarily reflect the opinion of the European Court of Auditors.
