1. Introduction

In September 2015, world leaders gathered at the United Nations Headquarters in New York and decided to commit to a new development direction in furtherance of the
Millennium Development Goals (MDGs) which ended in 2015. As a continuation of the MDGs, the SDGs started to be formulated in June 2015 at the UN Conference on Sustainable Developments Rio+20. There are five themes which differentiate SDGs from MDGs: people, planet, prosperity, peace, and partnership. Also, seven principles drive the implementation of SDGs. These are universality; national ownership; human rights; integrated, people-centered, gender sensitive, and no one left behind;
inclusiveness and participatory; and solidarity and global partnership principles. INTOSAI included SDGs as a crosscutting priority in its 2017-2022 Strategic Plan. As a member of INTOSAI, BPK also plans to make valuable contributions through four approaches:

a. Assessing the preparedness of national systems to report on progress regarding the achievement of SDGs, and to subsequently audit their operations and the liability of the data they produce;
b. Undertaking performance audits,which examine the economy,efficiency, and effectiveness of key government programmes that contribute to specific aspects of SDGs;
c. Assessing and supporting the implementation of SDG Goal 16, which relates in part to transparent, efficient, and accountable institutions;
d. Being a model of transparency and accountability in the operations, including auditing and reporting. In April 2017, The Knowledge Sharing Community – The INTOSAI
Development Initiative – ASOSAI (KSCIDI-ASOSAI) – announced the launch of a cooperative performance audit of preparedness for the implementation of SDGs for 2017-2019. BPK is committed to the cooperative audit by nominating audit team members to participate in the activities under the 2017-2019 program.64 This paper will explain the result of the performance audit using the approach one by assessing the SDGs Preparedness in Indonesia.

2. The efforts of the Government of Indonesia in the preparedness toward the SDGs Implementation The establishment of the institutional arrangement for the eparedness of the implementation of SDGs by the Government of Indonesia made with the highest political commitment. As one of the countries committed to achieving the SDGs, Indonesia has Presidential Decree (Perpres) No. 59 of 2017 on the Implementation of SDGs. It was established in July 2017 as a legal basis for engaging and directing ministries and all stakeholders to participate in achieving the 2030 Agenda in the national context.

Figure 1. Presidential Decree Number 59 the year 2017


The Presidential Decree also states that the government must establish National and Sub-National Action Plans as well as SDGs Road Map. The National and Sub- National Action Plans comprise planning from 2016 to 2019, while SDGs Road Map details milestones for 2016 to 2030.For the record, Indonesia has submitted its first Voluntary National Review (VNR) in UN High-level Political Forum (HLPF) in the same month of July 2017. According to the VNR, Government has mainstreamed the SDGs into the 2015-
2019 National Medium-Term Development Plan. The Government has established a mechanism to monitor, follow up, review, and report on the progress towards the implementation of the 2030 Agenda. The assessment of the achievement of the target for each goal by using the respective indicators becomes part of the monitoring activities.About indicators, Indonesia has 85 out of 241 SDGs indicators, which were categorized as tier-1, the situation where the national indicators align with the
SDGs’ Global Indicators. The mapping of SDG indicators in Indonesia is shown below.

Figure 2. Indonesia’s SDGs Indicators


3. The Audit Framework of the SDGs Preparedness in Indonesia The audit of SDGs Preparedness was designed to assess the effectiveness of the government efforts in adopting SDGs into the national context, sustaining and securing the resources and capacities needed, and establishing a mechanism to monitor, follow up, review, and report on the progress towards implementation of the 2030 Agenda. SAI of Indonesia combine the audit framework of the seven steps approach,which was a collaboration of the SAI of Netherland, the European Court of Audit and other SAI partners, for reviewing national SDG preparedness. This model was presented in the XXII INCOSAI meeting in Abu Dhabi in December 2016 and explain that the seven steps can be divided into policy framework (four steps) and data framework (three steps). To enrich this framework, SAI Indonesia adopts three main audit questions from the IDI Guidance on the Audit on the SDGs Preparedness and place them accordingly with the policy and data framework. The audit questions are:

a. To what extent has the government adapted the 2030 agenda into its national context?
b. Has the government identified and secured resources and capacities (means of implementation) needed to implement the 2030 Agenda?
c. Has the Government established a mechanism to monitor, follow-up, review? From the three audit questions, SAI of Indonesia established 12 criteria. The criteria were developed and formulated according to several sources, primarily:

a) Interim Reference Guide to UN Country Teams – Mainstreaming the 2030 Agenda for Sustainable Development-Reference Guide;
b) Addis Ababa Action Agenda of the Third International Conference on Financing for Development (Addis Ababa Action Agenda) A/RES/69/313 UN General Assembly 2015;
c) Conference of European Statisticians’ Road Map on Statistics for Sustainable Development Goals;
d) Report of the Inter-Agency and Expert Group on Sustainable Development Goal Indicators; and
e) Presidential Regulation (Perpres) No. 59 of 2017 on the Implementation of SDGs.

The 12 criteria were designed to assess the effort of the Government, in term of Policy Formulation stage, in preparing the SDGs Implementation in Indonesia. The summary of the 12 criteria can be seen as follows:

1. Policy – four criteria :
1.1. Raising Awareness;
1.2. National Ownership;
1.3. Policy Coherence;
1.4. Integration of Three Dimensions.

2. Means of Implementation – four
2.1. Identification of Funding;
2.2. Prioritization of the Funding;
2.3. Securing the Long Term Funding;
2.4. Non-Finance Resources.

3. Monitoring Evaluation and Reporting – four criteria :
3.1. Responsibility;
3.2. Indicators and Baselines;
3.3. Data Quality;
3.4. Participatory.



On the top of these 12 criteria, SAI of Indonesia uses the Whole of Government (WoG) approach. The approach was applied to obtain audit results that are comprehensive and systematic. The 2030 Agenda has founded on the integrated, inclusive, and participatory principles. Therefore, this audit requires procedures that address cross-departmental and interorganizational cooperation in the development and implementation of particular public policies and the delivery of services. The whole of
government approach focuses on outcomes. It means that the approach enables government ministries and agencies to achieve outcomes that cannot be achieved by work in isolation and to optimize those outcomes by using all of the resources of the State. The diagram of the audit framework can be seen as follow.

4. The Audit Result of the SDGs Preparedness in Indonesia The result of the audit shows that Government efforts are adequately effective in preparing for SDGs implementation. The government has shown the ability to adopt SDGs in its national planning, as shown below:

a. The government has engaged and called upon stakeholders to integrate SDGs into the national context and has issued Presidential Regulation No. 59 of 2017 to
establish the institutional arrangement as well as to mainstream the 94 global targets into the 2015-2019 National Medium-Term Development Plan (NMDP/RPJMN).
b. The government has identified the required financing and sources of fund for implementing SDGs in Indonesia, as well as its monitoring and reporting. The government already has a mechanism to ensure the allocation of funds for the 94 SDGs targets that are included as NMDP priorities and the preparation of accountability report. The government has also identified nonfinancial capacities to support implementation, monitoring, and reporting.
c. The government has plans to assign the responsibilities to monitor, follow up, review, and report progress on SDGs implementation. The government has established performance indicators, baseline, and milestones to monitor, evaluate, and report on the implementation of SDGs; it has established processes to ensure data quality, data availability, and level of data disaggregation. Monitoring, follow up, review, and reporting were designed through a participatory process involving the stakeholders.However, there are rooms for improvement as described below.

a. Mechanism to ensure the sustainability of SDG programs across government cycles is not yet available.
b. Government efforts to ensure the availability of funds to implement, monitor and report SDG programs are not yet adequate.
c. The government is yet to be able to produce the required data disaggregation at the district and municipality levels.

BPK recommends that:

a. The Minister of National Development Planning works with the Minister of Home Affairs to formulate long-term and medium-term planning mechanisms that would ensure the sustainability of national strategic programs/SDGs across government cycles.
b. The Minister of National Development Planning works with the Minister of Finance to establish presidential decree on quality budget and expenditure.
c. Statistics Indonesia improves the draft Presidential Regulation on One Data to affirm the position of Statistics Indonesia as the recognized authority for a
statistical referral to coordinate all statistics resources in Indonesia. Moreover, BPK recommends that Statistics Indonesia strengthen the coordination among statisticians in providing reliable and high-quality data.

5. Conclusion

To raise the quality of basic services 40% people with the lowest income according to the principle “No One Left Behind,” the Government of Indonesia need to ensure that policy coherence and integration will be delivered with the sufficient accountability of the sources of fund. The accountability of the means of implementation, which will be used to deliver the services to the citizen, need to be coupled with an adequate monitoring and evaluation system that provide a reliable indicator as a feedback to the policy level.

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