Achieving the United Nations (UN) sustainable development goals (SDGs) at country and local levels—and ensuring “no one is left behind”—requires that nation states commit to solving complex social and societal challenges through collaborative, democratic means. Technocratic and bureaucratic procedures alone are insufficient. In addition to satisfying international actors, governments must discharge integrated democratic accountability through inclusive stakeholder engagement with and between diverse and locally embedded social actors and institutions. Democratic accountability requires recognizing and preserving social complexity and plurality mediated through public dialogues between actors and institutions. Concurrently, global initiatives like the SDGs offer opportunities for the UN's member states to show their sincerity to international principles and standards while engaging with local practices that promote democratic means of resolution and policy implementation. This research analyzes how public sector audit can potentially support and hold a government accountable for its international pledges to SDGs, including stakeholder engagement. In India, the public sector auditor has proactively undertaken a performance audit on that government's “preparedness to implement SDGs.” This research demonstrates how the government is held accountable for its policies and actions on SDGs, through analyzing the interrelated actions of India's two key democratic institutions—the Supreme Audit Institution and Public Accounts Committee. We make recommendations for improving state accountability for SDGs through national level policies, mechanisms and processes of stakeholder engagement and dialogues. At an international level, we argue for the UN to develop more effective mechanisms to hold governments accountable for policies and progress on their SDG commitments. Such mechanisms could include regular progress and performance audits and monitoring both nationally and internationally. These could contribute to improved leadership and integrated policy-making across layers and levels within a nation state. We also highlight the areas for further research.

中文翻译：

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公共部门审计和国家“不让任何人掉队”的责任：综合民主问责制的作用

要在国家和地方层面实现联合国 (UN) 的可持续发展目标 (SDG) 并确保“不让任何人掉队”，就需要民族国家致力于通过协作、民主的方式解决复杂的社会和社会挑战。仅靠技术专家和官僚程序是不够的。除了满足国际行为体之外，政府还必须通过包容性的利益相关者与不同和当地嵌入的社会行为体和机构之间的参与来履行综合民主问责制。民主问责制要求承认并维护通过参与者和机构之间的公开对话调解的社会复杂性和多元化。同时，可持续发展目标等全球倡议为联合国提供了机会 s 成员国表现出对国际原则和标准的诚意，同时参与当地促进民主决议和政策实施的做法。这项研究分析了公共部门审计如何潜在地支持政府并让政府对其对可持续发展目标的国际承诺负责，包括利益相关者的参与。在印度，公共部门审计员主动对政府“实施可持续发展目标的准备情况”进行了绩效审计。本研究通过分析印度两个主要民主机构——最高审计机构和公共账目委员会的相互关联行动，展示了政府如何对其可持续发展目标的政策和行动负责。我们提出建议，通过国家层面的政策、机制和利益相关者参与和对话流程，改进国家对可持续发展目标的问责制。在国际层面，我们主张联合国制定更有效的机制，让政府对政策和可持续发展目标承诺的进展负责。这种机制可以包括定期的进度和绩效审计以及国家和国际监测。这些可能有助于在一个民族国家内提高领导力和跨层级的综合决策。我们还强调了需要进一步研究的领域。我们主张联合国制定更有效的机制，使政府对政策和可持续发展目标承诺的进展负责。这种机制可以包括定期的进度和绩效审计以及国家和国际监测。这些可能有助于在一个民族国家内提高领导力和跨层级的综合决策。我们还强调了需要进一步研究的领域。我们主张联合国制定更有效的机制，使政府对政策和可持续发展目标承诺的进展负责。这种机制可以包括定期的进度和绩效审计以及国家和国际监测。这些可能有助于在一个民族国家内提高领导力和跨层级的综合决策。我们还强调了需要进一步研究的领域。