On 24 October 2023, the 3rd SDG Dialogue was held in Baku, Republic of Azerbaijan. "SDG Dialogues" is a joint project of the UN and the Government of Azerbaijan.

The international forum is attended by representatives of governmental authorities, UN specialized agencies, business community, civil society and international financial institutions. The project’s main goal is to share knowledge, practices and innovative solutions in the field of SDGs. One of the key topics of the 2023 Forum is the role of the Supreme Audit Institutions in the implementation of SDGs.

During the plenary session representatives of the SAIs of Azerbaijan, Belarus, Brazil, Kyrgyzstan, Poland, Russia, Turkey discussed various aspects of SDG audit and opportunities for the development of professional dialogue on this issue.

Chairman of the Chamber of Accounts of the Republic of Azerbaijan Vugar Gulmamedov drew attention to the special role of SAIs in ensuring transparency and accountability of SDGs implementation. SAI Azerbaijan is aimed at improving the quality of planning of budget allocations, strengthening control over the implementation of national sustainable projects. In 2021-2022 SAI Azerbaijan conducted nine performance audits on six objectives and sixteen indicators of SDGs. The analysis of the control activities results allowed to identify a number of shortcomings of the sustainable development management including ineffective interagency cooperation and strategic planning work in some institutions, lack of coordination of budget implementation with SDGs.

Almazbek Akhmatov, Chairman of the Chamber of Accounts of the Kyrgyz Republic, emphasized the need to improve the quality and relevance of the SAI's expert insights on the SDGs. SAI Kyrgyzstan is mainly focused on the improvement of the audit methodology base and capacity building activities, harmonizing of audit practices with INTOSAI standards.

First Deputy Chairman of the State Control Committee of the Republic of Belarus Dmitry Basko talked about audits of the state social projects, including the development of the health care system, construction of pre-school educational institutions, strengthening food security. SAI Belarus carries out performance audits of national development programs both at the planning and implementation stages. Based on the audit results, SAI makes relevant recommendations and, if necessary, proposals for legislation changes.

Dmitry Zaitsev, Member of the Board of the Accounts Chamber of the Russian Federation, presented the main projects of SAI Russia in the field of SDG audit, including initiatives of the INTOSAI Working Group on SDGs and Key Sustainable Development Indicators (WGSDG KSDI). He touched upon the results of the Audit of Preparedness of the Public Administration System for the Implementation of the SDGs in Russia.

Dmitry Zaitsev noted the importance of a whole-of-government approach for effective SDGs implementation. The recommendations of the Accounts Chamber include the need for a clear distribution of responsibilities of government bodies regarding the implementation of the Sustainable Development Agenda, the creation of an information platform for the implementation of the SDGs, and the development of mechanisms to encourage responsible business conduct.

Among the key projects of the INTOSAI Working Group chaired by SAI Russia are the development of Practical Guidance on Sustainable Development Goals Audit at the Regional Level, Guidance on Audit of the Reliability of Macroeconomic Forecasts and Guidance on ESG Audit.