The RAA reviewed the SDGs preparedness activities from the adoption of 2030 Agenda by the UN on 25 September 2015 to 31 March 2018. The RAA conducted the audit from 15 January 2018 to 31 March 2018.The audit team visited and interviewed the relevant officials from the agencies involved in the SDGs, including GNHC, National Statistical Bureau (NSB), Ministry of Foreign Affairs (MoFA), Department of National Budget (DNB), UN Agencies, and Civil Society Organizations (CSOs) in Thimphu.

The RAA adopted system-based and result-oriented approach. The audit assessed the institutional framework, coordination mechanism and information system of the SDGs in Bhutan. The audit also evaluated the initiatives and progressive developments related to SDGs. For this audit, the team has considered whole of government approach (WoA), to determine the baseline conditions which allow for collaboration across and between departments, through institutional arrangements so that the system is rendered inclusive, holistic and coordinated for ensuring effective implementation of SDGs.

1. SAI Bhutan