• Governance: Establish global frameworks for infrastructure finance assessment, empowering stakeholders, including SAIs, to pinpoint and address barriers to funding and promote sustainable development.
    Promote collaboration among governments, supreme audit institutions, international organisations, civil society and the citizenry to create robust systems that can effectively manage, monitor and audit public infrastructure funding.
    Encourage enforcement of laws and regulations that govern infrastructure funding and utilisation, including related anti-corruption measures.
    Assess the efficiency of programmes and projects before, during and after implementation, based on clearly defined norms and objectives.
    Encourage the updating of laws and regulations relating to procurement and public-private partnerships to facilitate efficient infrastructure funding and management.
    Enact laws that codify environmental and social safeguards in large-scale infrastructure projects
  • Planning: Adopt multi-stakeholder, collaborative approaches to responsive infrastructure planning involving relevant roleplayers and the citizenry to assist with early problem and needs identification, triggering of proactive corrective action and promoting equitable investments.
  • Project delivery: Adopt best practices in financial planning and project management to optimise the use of available resources, direct them to priority projects and ensure that projects are completed on time, within budget and at the necessary quality.
  • Use of technology and data: Adopt data-driven decision making to provide valuable insights into infrastructure needs, project performance and the socioeconomic impact of investments.
    Improve data collection and transparency in data sharing, cognisant of national conditions and laws of G20 members, to enable effective monitoring of public policies by SAIs and civil society.
    Use technology and digital platforms to improve transparency and citizen engagement in infrastructure projects.
  • Operation and maintenance: Place ongoing emphasis on lifecycle asset management, including maintenance, to ensure sustainability in service delivery and to optimise value for money.
  • SAI mandates: Mandate SAIs to assess bilateral infrastructure financing agreements between G20 members to provide recommendations for improving transparency and compliance and share best practices and value-formoney outcomes aligned with country priorities.

  • Governance: Review the country’s integrated infrastructure value chain, including planning, financing, implementation and enabling legislation for infrastructure projects, to provide insights on the progress made and its adequacy to achieve the SDG goals
  • Use of technology and data: Improve audits of public infrastructure funds by advocating for data transparency, tracking fund flows and assessing investment impact. Use technology to enable auditors to quickly find information and identify issues.
  • Audit frameworks and methodologies: Develop frameworks and guidelines for auditing and assessing infrastructure financing to enhance oversight.
    Invest in real-time auditing of infrastructure projects dealing with the entire infrastructure value chain.
    Establish processes to track and enforce SAI recommendations, which can lead to tangible improvements in project governance and efficiency.
  • Capacity: Broaden auditors’ skills in areas such as engineering, finance, auditing and project management. Partner with multidisciplinary professional bodies to bolster SAI capabilities to deal with challenges related to complex infrastructure projects.
  • Reporting: Regularly produce a whole-of-government and/or infrastructure sector report that provides a comprehensive, consolidated view of government’s success in infrastructure governance, planning, funding, delivery, maintenance and utilisation.

  • Governance: Plan for closing the skills gap through proactive skills assessment. Collect data that supports each dimension of the plan to measure success, take corrective action and respond to emerging trends and risks on an ongoing basis.
    Ensure that the skills gap is addressed equitably across diverse communities taking into consideration both rural and urban areas, as well as the youth and gender divide.
    Reinforce performance measures such as eligibility requirements, support activities, skill transfer into the workplace, as well as placement and job market integration, to the point where the whole value chain of skills development can be subjected to auditing.
  • Curriculum development: Develop dynamic curricula that equip individuals with the necessary competencies to be future-fit, ensuring that governments consider the full value chain of education – from early childhood development to workforce integration – including the revitalisation of vocational education as a key driver.
    Establish guidelines/policies in developing the curriculum that includes strengthening aspects of soft skills and work character to complement hard skills in accordance with workforce needs.
    Use technology-based, universally accessible public platforms for developing and sustaining structured learning modules, on-demand skills training and low-cost options to ensure universal skills development access.
  • Funding: Draft regulations on education budget allocation dealing with the full value chain of events that will lead to the realisation of envisaged economic impact.
    Advocate for public-private partnerships, advancing the value of collaboration between government, educational institutions, and the private sector (business) in dealing with the skills gap through ensuring training programmes align with labour market demands.

  • Education and skills development system: Attend to the authenticity, lawfulness and effectiveness of skills development funding, including the use of funds to improve basic conditions and technological enablement in under-resourced schools and the orderly increase of intake capacity in urban areas.
  • Audit frameworks and methodologies: Adapt audit frameworks and methodologies to changes in the education sector, thus allowing SAIs to remain relevant and ensuring that audits accurately reflect the dynamic nature of education and skills development.
    Encourage active citizenry and participation in enhancing transparency and accountability, gaining valuable insights from the lived experiences of affected community members.
  • Audit focus areas: To effectively address the complex skills gap, SAIs need to strategically select audit areas based on evidence and risk assessment, targeting issues that will have the greatest impact.
    Encourage the identification of future critical skills to align educational outcomes and curricula with national development goals.
    Ensure that government programmes and policies are implemented effectively and transparently while being cognisant of the full value chain of events required to ensure employment and economic growth.
  • Capacity: Invest in auditors of the future, through specialised training, knowledge-sharing and integration of new technologies and approaches to gain deeper insights (trends, patterns and potential inefficiencies) into the performance of various government entities within the education and skills ecosystem to improve training programmes.
    Integrate data analytics and technology in the audit process to gain deeper insights (trends, patterns and potential inefficiencies) into the performance of various government entities within the education and skills ecosystem to improve training programmes.
  • Reporting: Regularly produce whole-of-government and/or education sector reports that provide a consolidated view of government’s success in dealing with the full value chain related to skills development.

  1. Reiterate that the Supreme Audit Institutions (SAIs) are key actors in achieving sustainable development, promoting transparency, accountability, efficiency, good governance, and positive impact of public policies to reduce inequality, poverty, hunger, and the adverse effects of climate change on society, ensuring that no one is left behind.

  1. Develop and implement strategies based on clear and measurable goals, incorporating social, economic, environmental, and financial indicators.
  2. Recognize that simply increasing funding levels is not enough; ensure both appropriate public and private funds and their effective and efficient utilization to address global challenges.
  3. Enhance transparent, accountable, and effective decision-making by: Implementing common systems to measure and monitor multidimensional poverty effectively.

  1. Develop and implement strategies based on clear and measurable goals, incorporating social, economic, environmental, and financial indicators.
  2. Recognize that simply increasing funding levels is not enough; ensure both appropriate public and private funds and their effective and efficient utilization to address global challenges.
  3. Develop and implement policies conducive to fostering favorable and reliable investment conditions.
  4. Enhance transparent, accountable, and effective decision-making by: Creating an internationally shared approach to quantify and present structured information on the allocation of funds specifically designated for climate-related initiatives.

  1. Acknowledge the complexities and interconnected nature of both Blue Economy and Responsible AI and emphasize the pressing need for SAIs to invest in targeted professional development and encourage mutual exchange of subject matter experts across SAIs.
  2. Recognize the importance of the SAI20 forum and agree to cooperate and collaborate in knowledge-sharing endeavors involving the exchange of innovative ideas and best practices, thus equipping SAIs to face the challenges of auditing the frontier spheres of Blue Economy and Responsible Artificial Intelligence.
  3. Ensure that cooperation under the SAI20 forum helps SAIs meet these challenges and thereby build public trust through tools, support, and advice. SAIs can work more collaboratively to ensure that important messages from various international SAI platforms are heard beyond the auditing community and can have an impact on decision-makers.

  1. Support the need for a comprehensive policy to promote inclusive and sustainable growth in the Blue Economy.
  2. Support the need for social and gender-inclusive investment towards the safety and livelihood of coastal communities.
  3. Support research, collection, and collation of accounting data, sustainable utilization data, and social data from sources such as non-governmental and civil society organizations, as well as statistics agencies on the Blue Economy that aid evidence-based policy making.
  4. Focus on the need for inclusive capacity building and collaboration with other international SAI forums to support audits of the Blue Economy and its programs.
  5. Promote cooperation and knowledge-sharing among SAIs and other stakeholders to initiate a robust framework for auditing the Blue Economy, considering different national circumstances and mandates.
  6. Formulate widely applicable and actionable audit products, including international auditing guidelines and comprehensive toolkits for auditing the Blue Economy, enabling the assessment of the effectiveness of policies and programs promoting the Blue Economy.
  7. Promote appropriate training and knowledge-sharing initiatives together with UN initiatives among the SAIs.

  1. Support monitoring by governments to enhance the economy in terms of reduced cost, efficiency in terms of productivity gains, and effectiveness in terms of achieving the intended objectives of AI-aided government programs.
  2. Support optimal governance in the use of AI, ensuring transparency, security, accountability, reproducibility, and sustainability under the existing legal and regulatory framework.
  3. Support fairness in the use of AI to minimize all biases, such as gender, race, representation, etc., through optimal regulatory, inclusivity, and safety standards suited to the respective national environment.
  4. Derive assurance through a sound risk management framework for public entities to identify and mitigate risks associated with the implementation of AI in public services.
  5. Take measures for the suitable integration of AI in audit processes and tasks to improve audit efficiency and effectiveness.
  6. Invest in capacity development on AI within SAIs through targeted training in tools, technologies, and know-how, with the twin objectives of auditing AI systems as well as using AI in the audit process.

  1. Collaborate with all related stakeholders to ensure the agility of health systems, equity in resource distribution, and comprehensive mapping and coherence of government programs for achieving sustainable development, including the SDGs.
  2. Recognize the importance of the SAI20 forum and agree to cooperate and collaborate in knowledge-sharing endeavors involving the exchange of innovative ideas and best practices, thus equipping SAIs to face the challenges of auditing the frontier spheres of Blue Economy and Responsible Artificial Intelligence.
  3. Ensure that cooperation under the SAI20 forum helps SAIs meet these challenges and thereby build public trust through tools, support, and advice. SAIs can work more collaboratively to ensure that important messages from various international SAI platforms are heard beyond the auditing community and can have an impact on decision-makers.

  1. Address the importance of policy coherence, coordinated planning, good governance, and sound risk management in managing an emergency, including the importance of crisis prevention, preparedness, and coordination across key governance structures.
  2. Improve efficiency, accountability, effectiveness, and transparency frameworks for better implementation of policies and programs, including the development of clear performance targets, assessment criteria, and robust monitoring and reporting.
  3. Ensure healthcare systems provide efficient, available, agile, and equally accessible healthcare for all citizens.
  4. Ensure the agility of health systems in an ever-changing environment, and equity while prioritizing the availability, distribution, and deployment of resources and health facilities.
  5. Ensure the comprehensive mapping and coherence of government programs and policies for achieving sustainable development, including the SDGs.

  1. Ensure that the rapid pace of digitalization leaves no one behind and that the digital transformation enables sustainable economic growth.
  2. Highlight the importance of documentation, as well as increase intelligence and data analytics capabilities to support the monitoring of policies, programs, and service delivery.
  3. Leverage digital transformation while identifying and mitigating the risks to data security and safety, cyber security and resilience, as well as data protection and privacy.

  1. Continue to foster the sustainable energy transitions that enable clean, affordable, and economically viable energy production.
  2. Consider the need for a framework for sustainability reporting, such as Environmental, Social, and Governance (ESG), for the public sector to provide transparency and accountability of government programs toward a greener economy, especially in the energy transition process and more inclusive economic growth.