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OpportunitiesfortheimplementationofgoodpracticesofgovernanceandaccountabilityforTrackingandauditingSustainableDevelopmentGoalsinLatinAmerica

LuisFernandoVelásquezLeal

DirectorEjecutivoCorporaciónAcciónCiudadanaColombia–AC-Colombia1

[email protected]–MDGs(2000-2015)inLatinAmerica,theCaribbean,andtheworld,evidencedsomelackofconception,planning,evaluation,andmonitoringprocess.Infact,theMDGsformulationreflected a lack of comprehensive vision of development in the proposed objectives, from a systemicperspective,whichcouldhaveleadtomorehomogeneousresults.Inparticular,therearefourrelevantaspectstobeconsideredwhenformulatingMDSGsinordertogenerateasustainable,fair,andequitabledevelopment:1.ThecrosscuttingofenvironmentalissuesinsustainablePublicpolicyforeconomicandsocialdevelopment;2. Institutional strength as a base for optimal implementation, monitoring, and complying of MDGs; 3.Complexity to formulate some indicators to comprehensively measure progress of implementation; and 4.Precariousness of available information systems. As pointed by the Regional Report of Monitoring ofMillenniumDevelopmentGoals(MDGs)inLatinAmericaandtheCaribbean,2015,oneofthemainbarrierstoaccomplishgoalsandindicators,predominantlyindevelopmentcountries,isthelackofgovernance.2IfGovernanceisaddressedasthe“StateandSocietyabilitytogenerateaninterrelatedsystematdifferentfieldsof government which guarantees coherence, pertinence, and efficiency of public policies in an integrity,participation, and ethical values commitment frame; all of the above to accomplish citizen rights, peace,coexistence, and economic, environmental, and social prosperity in order to assure improvement of acomprehensivelifequality”3,itisclearthattheresultsofMDGsshowedproblemsdirectlyrelatedtotheprocessof governmental planning in aspects such as: 1. A systematic inclusion of MDGs in governmental plans atdifferent regional levels; 2. Availability of adequate information systems including records of operations toprepare and present consolidated reports in order to track, monitor, evaluate, and audit; 3. Absence ofmechanisms tomeasuredegreeof satisfactionofbeneficiaries, and lackof adequateparticipation spaces forcitizenstoformulate,execute,andcontrolpublicresourcesinvestedinprogramsandaccountability;and4.Theprecariousness of budgetary processes oriented to crystallizeMDGs. In summary, low levels of governanceexcludepossibilities to focuseffortson thestrengtheningof relationshipsbetweenStateandcivil society,aswellas,participationmechanisms inpublicmanagement,access to informationand thereforecitizencontrolovertheexecutionofnationalprogramsleadingtoconcretethem.Thebuildingofagenda2020–SustainableDevelopmentGoal–SDGsbeganwiththelearningobtainedfromtheimplementation of Millennium Development Goals 2000-2015. The first change was focused on approach:whileMDGsaddressedeliminationofpoverty,SDGsproposedachangetowardpeopledignity,theplanet,andprosperitywiththeintentiontostrengthenglobalpeaceandaccesstojustice4;theseconddifferenceisbasedonagendaformulation:forMDGsagroupofworldexpertswasconvenedwhileSDGweretheresultofahugeprocess of work and negotiations involving all 193 UN State members; The third aspect which made a

1 Corporación Acción Ciudadana Colombia –AC-Colombia is a civil organization working since 1996 to promote and consolidate democracy inspiringdevelopmentalinitiativesingoodgovernance,citizenshipandauditingattheInternationallevel,humanRights,peaceculture,andreconciliationinColombia.TodayAC-ColombiacollaborateswithOLACEFS(LatinAmericanandCaribbeanOrganizationforAuditinginSpanish) inorderto improvepracticesofgoodgovernanceinLatinAmericaandCaribbean..www.ac-colombia.net.2Forfurtherinformationpleaseconsult:ExpertCommissionpublicAdministrationoftheEconomicandSocialCouncilofUnitedNations:Strengthnationalandregionalabilitytomanagesustainabledevelopment(2014).Availableat::http://workspace.unpan.org/sites/Internet/Documents/UNPAN92617.pdf3ThisdefinitionofGovernancehasbeenbuilt byAC-Colombiabasedon analysis of specializedStudies, goodpractices identified in theirprojects inLatinAmericaanddifferentquerieswithinterestedparties.2015.4 United Nations. El cambio hacia la dignidad 2030: acabar con la pobreza y transformar vidas protegiendo el planeta. (Change toward dignity 2030: Toeliminatepovertyandtotransformlifeprotectingtheplanet).SummaryReportfromtheGeneralSecretaryaboutthesustainabledevelopmentalagendaafter2015.2014.Availableat:http://www.un.org/en/ga/search/view_doc.asp?symbol=A/69/700&referer=http://www.un.org/en/documents/&Lang=S.



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difference in the formulation of MDGs was that the only one responsible for the execution was eachgovernmentineachcountrywhileforSDGs,duetomagnitudeandscope,thestrategyiscollaboration,alliancesand coordination among different interested parties, including governments, parliaments, local entities,organizedcivilsociety,privatesector,SAIs(SupremeAuditInstitutions)andcitizens.5As a result of the global dialog process, an Agenda of Sustainable Developmental Goals was built andproclaimedattheGeneralAssemblyoftheUnitedNationsonSeptember2015.6Evenwhentheglobalagendaof SDGs presents a more comprehensive vision of development, to carry out the goals for 2030 implies toimprovequalityofgovernanceofimplementation,aswellastrackingandauditsystemsandtoraiselevelsofaccountabilityandcoordinationamongactors.Inthissense,ThePublicAdministrationCommitteeoftheSocialandEconomicCounciloftheUnitedNations,recommended the countries to focus their efforts towards a transforming governance that take intoconsiderationthevisionofallactorsrepresentingdifferentsectorsandinterests.7Inaddition,thisgovernancemustbefocusedonstrengtheningindividualandinstitutionalcapacitiesaswellasthoseofsocietyasawhole,atlocal,national,andinternationallevelstocreatestructuraltransformationsinanadequatewaytoconceiveand obtain development.8 This strengthening of abilities is guided to understand the term governance in abroader sense,with aparticipative approach that allows to includeand redefine rules, institution roles, andtheirrelationswithsociety,increasingsocialcapitalandadaptationofcountriestochallengesofglobalization,besidestheimprovementofabilitytoreactinfrontofrecurringcyclesofworldeconomicrecession.9Basedonthereviewofscopeandchallenges inthemessuchasgovernance,andaccountabilityto implementthe new agenda of Sustainable Development Goals, Agenda 2030, and of international frames, rulings,statements, and recommendations of UN, INTOSAI10, and OLACEFS11, it is possible to state that theimplementationofSDGoffersanoutstandingopportunitytostrengthenmonitoringandauditofprogramsandprojectstocrystallizesuchpurposes.Inthissense,itisimportanttotakeintoaccountthefollowingconsiderations,tomoveforwardrapidlytowardthe adoption of practices of good governance, in relation to SDGs: 1. That rule 69/228 of United Nations:Promotionandencouragementoefficiency,accountability,efficacyandtransparenceofpublicadministrationbymeansofstrengtheningSupremeAuditInstitutions,acknowledges“thefunctionoftheSAIintheencouragementofgovernmentaccountabilityduetotheuseofresourcesandperformanceachievingdevelopmentGoals;122.That by agreement 1115/11/2014 OLACEFS approved the tools to implement principles of accountabilitystated at the “Declaracion de Asuncion” 2009, focusing on promotion of SAIs leadership and involving theeducation sector, governmental institutions, legislative sector, control entities, communications media,internationalcooperation,civilorganizations,andcitizenstoimplementgoodpracticesofgovernanceinLatinAmerica;13 3. That the conclusions and recommendations of the 23rd UnitedNations / INTOSAI Symposiumabout Developmental Agenda Post 2015: Role and Possibilities of SAIs in the implementation of SustainableDevelopment,pointsoutexpectationsof interestedpartiesaboutSAIssuchas the initiative thatSAIsproviderelevant information about their governmental services and issue recommendations, which in turn will be

5EuropeanSocialandEconomicCommittee.InformativeDocument.OpportunitiesandprocessesforparticipationofcivilsocietyintheimplementationofdeAgendaafter2015.Availableat:https://webapi.eesc.europa.eu/documentsanonymous/eesc-2015-01169-00-02-ri-tra-es.docx6TosearchcontentofAgenda2030goto:http://nacionesunidas.org.co/ods/7PublicAdministrationExpertCommitteeofEconomicandSocialCouncilofUnitedNations:TostrengthennationalandlocalabilitiesforsustainabledevelopmentManagement\lascapacidadesnacionalesylocalesparalagestióndeldesarrollosostenible(2014).http://workspace.unpan.org/sites/Internet/Documents/UNPAN92617.pdf8Ibid.9Ibid.10INTOSAI.InternationalOrganizationofSupremeAuditInstitutions.Forfurtherinformationgoto:http://www.intosai.org/11OLACEFS.OrganizaciónLatinoamericanaydelCaribedeEntidadesFiscalizadorasSuperiores.Forfurtherinformationvisit:http://www.olacefs.com/12Forfurtherinformationvisit:http://www.tribunaldecomptes.ad/pdf/objectius/Resolution_69_228_es.pdf13Forfurtherinformationvisithttp://www.olacefs.com/wp-content/uploads/2014/12/244.pdf



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“highquality informationandaveryefficient,effective,andeconomicuse”;144.ThattheroleofauditingandtheroleofSAIsinthetrackingandcontrolofprogramsandprojectswhichcrystallizeSustainableDevelopmentGoals–SDGsareintheinternationalagendaaspartofthetechnicaldiscussionsofXXVIOLACEFSAssemblythatwillbeheldonOctober2016andINTOSAI-INCOSAIXXICongressonDecember2016;and5.ThatOLACEFSattheCuzcoStatement2014:“SAIsandPublicGovernance:ContributiontotheSustainableHumanDevelopment”which defines a path to good governance for SAIs when it considers that society welfare, democracy, andsustainabledevelopmentwithsocialjusticeareprioritygoalsofgoodpublicgovernance.Inthesameway, it isrelevanttoconsidertheresultsof theresearch“Opportunities forthestrengtheningofauditsystemsandaccountabilityintheimplementationofSustainableDevelopmentGoals–SDGs”15,developedbytheCorporacionAccionCiudadanaColombia–ACColombia,with fundingbyGIZ, fromNovember2015toFebruary2016,withintheframeofthecooperationagreementforthestrengthofthegoodgovernanceCTPBG(in Spanish)which introduces a proposal based on focused queries to governmental, legislative,media, andcivil organizations actors,with participation of the SAIs of Colombia, Honduras, and Guatemala. These SAIsfacilitated the identificationofopportunities for trackingandauditingofSDGs,at regional,national,andsubnational levels,basedonprinciplesofgoodgovernanceandaccountabilityof the“DeclaracionofAsuncion”16currentlyuponconsultationbyOLACEFSandotherinterestedparties.Asillustration,theprinciplesofaccountabilityofthe“DeclaraciondeAsuncion”offerapossibilitytoimprovethequalityofgoodgovernanceandauditingwhen implementingSDGsusingmechanismsdevelopedbySAIsandbysubnationalauditentitiesandtheyare:Principle 1. Accountability is the basis of good governance. 1. Promote the performing of specializedstudies to improve understanding of accountability and its impact on public policies related to SDGsimplementation; 2. Promote the development of strategies to divulge accountability as a principle of goodgovernance,thatassureselementsas information,explanation,responsibility,andpunishmentconsideredbylegal framesofeachcountry;3.Promote the improvementofgovernmentalplanningaroundSDGs in suchaway that the responsible entities take into account consistence and coherence among theAgenda2030, thegovernmental national and strategic goals, and the governmental plans at all levels, local, regional, andnational;4.Participateintechnicaldiscussionsfocusedonimprovingthetrackingofmanagementindicatorsinaccordancewithpolicies,developmentalobjectives, andgoalsatnational level;5. Involve the legislativeandexecutivepowerstoobtainfeedbackofresultsachievedwhenimplementingSDGs;and6.Promoteandmakeofficiala reportaboutaccountabilitywith theSDGs implementationasa technical support for the legislativepower.Principle2.Duty to informand justify.1.Toguideandmotivategovernmental entitiesandotherentitiesresponsiblefortheexecutionofprogramsandprojectscrystallizingSDGstoimplementinformationprotocolsforcitizens,usinginstitutionalwebsitesaccordingtolegalframesinforce.Informationmustbeaboutbudgetsand their explanations; investment plans, income and expenditure budgets, audit reports and externaljudgments,andinstitutionalimprovementplans,amongotherssuggestedintheitemToolsfortheprinciplesofaccountabilityofthe“DeclaraciondeAsuncion”;172.ImprovequalityofAuditandConceptReportswhichhelptoprovide information foranalysisandpublicdecisionmaking, related to SDGs implementation;3.Promoteimplementation of information systems connected to records of programs and projectsmaterializing SDGs,withbasicandspecific informationabout:scopeandamountsofprograms,executordata,progress, financial14Forfurtherinformationvisithttp://www.intosai.org/fileadmin/downloads/downloads/5_events/symposia/2015_23rd_symposia/23_UN_INT_Symp_S_Final_Conclusions_consolidated_04_March_2015.pdf15Forthecompletreportvisit:http://www.olacefs.com/la-ctpbg-presenta-informe-sobre-oportunidades-de-fortalecimiento-respecto-de-la-implementacion-de-los-objetivos-de-desarrollo-sostenibles-ods/16ToknowtheStatementofPrinciplesofGoodGovernaceandaccountabilityofOLACEFS,visit:http://www.olacefs.com/p1148/17 SAIs and Accountability. Creating common grounds to strengthen external control in Latin America . Tools for the application of the principles of“DeclaraciondeAsuncion.2014Visit:http://bibliotecavirtual.olacefs.com/gsdl/collect/artculos/archives/HASH5cbf.dir/RENDICION.pdf



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information,budgetmodifications,andoperationcostsand itsvariation,amongothers;4.Divulge, regularly,information about indicator behavior as an input to measure public management and results of officialsresponsible for SDGs implementation; 5. Divulge information related to institutional management andaccountability,insuchawaythattheinterestedpartiesandothergroupswillbeabletoanalyzeandvalidateprovidedinformationrelatedtoimplementationofSDGs;6.Generatespacestospread,onlytoinform,resultsof accountability judgments so thatpeopleknownumbersof evaluated auditing exercises,with emphasis inState finances and their impact on public policy; and 7. Promote creation and strength of spaces to informcitizensaboutmanagementandoutputsofprogramsresultinginSDGsby:accountabilitypublichearings,pressconferences,andotherbroadcastingmechanisms.Principle3.Comprehensivenessofthesystemofaccountability.1.Prepareanexplanatorymapofwaystoimplement SDGs at governmental level; 2. Develop information and training programs addressed tomedia,citizens and civil organizations, on control rules and policies applicable to auditing of programs whichcrystallize SDGs stressing participation spaces, adapted for social control and accountability on developedwork;3.Develop initiativestostrengtheninternalcontrolofgovernmentalentitiesstressingthoserelatedtoimplementation of SDGs, involving spaces for citizen participation and opinion in relation with quality ofreceived services; 4. Prepare comparative analysis that allows visualization of programs resulting in SDGs,about citizen quality of life; and 5. Promote citizen follow up of improvement plans resulting from auditrecommendationsanddispositions.Principle 4. Transparence of information. 1. Develop information systems for citizens, about socialinvestment and servicesprovidedby theStateon implementationand crystallizationof SDGs:2. Strengthengovernmentalinformationstrategies,inwebsites,displayingauditreports,improvementplans,andresultsofimplementation. 3. Encourage governmental institutions responsible for execution of programs to improveinformationopportunity,quality,andpertinence.Principle5.NoncomplianceSanction.1.StrengthenanalysisaboutefficiencyoftheSanctionsysteminforcein the country, involving governmental, legislative, and academic sectors, media, civil organizations, andcitizens, and inform about applicability during the SDGs implementing process; 2. Demonstrate factors thatestablishanunsatisfactorymanagementofprogramstocrystallizeSDGsandspreadthisinformation,aspartoftheinputthatguaranteesinstitutionalmanagementimprovementandencouragesocialsanction;and3.Informabouteconomicoradministrativesanctionsimposed,accordingtothelegalframeinforce.Principle 6. Active citizen participation. 1. Encourage all institutions responsible for implementation ofSDGs,toaddtotheiroperativemanualsspacesforcitizenparticipationandsocialcontrol,inadditiontoareasto coordinate between them and their internal control offices; 2. Strengthen strategies of assistance andorientationtocitizens,optimizingservicesofinformation,solutionstopetitions,toclaims,andtodemands.3.Promote collaboration agreements with civil organizations and citizens to follow up, monitor, and developsocial control of programs crystallizing SDGs; 4. Develop programs for the strengthening of abilities of civilorganizationsandcitizensforsocialcontrol,oversightoffices,andsocialauditsinvolvedininstitutionalcontrolprocesses;and5.Promotedevelopmentofappsforcellularphones,whichallowscitizenstosearchinstitutionsonprogramsthatcouldcrystallizeSDGs.Principle 7. Complete legal frame for accountability. 1. Identify opportunities for improvement of legalframe,relatedtoplanning,evaluation,andaccountabilityfromalllevels,national,regional,departmental,andmunicipallevel,and2.Promotedevelopmentofpublicexerciseofaccountabilitywithhighquality,timely,andopportunely,requestedtoGovernmentalentitiesbySAIsandcitizens,inaccordancewithrulesinforce.Principle8. SAIsLeadership.1.Divulge and crystallize institutionalpracticeof accountabilityprinciplesofthe“DeclaraciondeAsuncion”inimplementationofSDGsprograms;2.Divulgeresultsofaccountabilitytoall



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interested parties; and 3. Socialize good practices of governance and accountability identified duringimplementationofprogramscrystallizingSDGs.Finally, it is important consider that dealingwith tracking and audit of SDGsnecessarily implies taking intoaccount key technical aspects, such as: 1. Definition of objectives, goals, and indicators of SDGs assumedbyeachcountry;2. Incorporationof thesescommitmentsofnational, regional,provincial,ofmunicipalplans, insuchawaythatitisclearinstitutionalintentionalityofnationaldevelopmentunderAgenda2030guidelines.3.Permanent, institutionalinteractionandcoordinationamongpublicpolicyplanners,executors,controllers,atauditscopeaswellasgovernmentalsupervisiontypicalofinstitutionalorganizationalofeachcountry;4.Thepluralisticparticipationofdevelopment sectorsandactorsassociated to the implementationof SDGs;5.Therequest for innovation related to institutional processes andprocedures to concrete policies, programs, andprojects that crystallizeSDGs; and6.Openingofnewspaces fordialog, interaction, andaction in relation topolicyformulation,programandprojectexecution,andinstitutionalcontrolinauditingaspects.Thesespacesmustbevalidfortheassemblyprocessofinstitutionaleffortsaswellassocialefforts,amongothers,accordingtorulesinforceineachcountryoftheregion.Inthesameway,fromthepointofviewofauditingSDGs,theSAIs,andinthecaseofdecentralizedcontrol,subnationalSAIs,allplayaveryimportantroleintheimprovementofimplementationofpolicies,programs,andprojectsthatcrystallizetheSustainableDevelopmentGoals.Inaddition,theseentitieshaveattheirdisposalaninternational frameprovidedbyINTOSAI,aswellasaregionalspacewithtechnicalrecognition,asOLACEFS(OrganizationofLatinAmericanandCaribbeanSupremeAudit Institutions), anorganizationable toprovidespacesofdecisivecoordinationatLatinAmericanscopewiththeOfficesof theUnitedNationsSystemat theregion,aswellasspacesofcoordinationwithSAIsofOLACEFS,usingcommittees,commissions,andgroupsofinternalwork,inaccordancewithdemandsandexpectationsoftheirmembers,inrelationtoSDGs.

May2016