Ufa Hosts Meeting of Heads of BRICS Supreme Audit Institutions

Boris Kovalchuk also noted the importance and relevance of the sustainable development theme for the SAIs of BRICS countries, which have been acting as strategic partners of their governments and providing timely and high-quality assessments of the effectiveness of measures to implement the Sustainable Development Agenda since the adoption of the Sustainable Development Goals (SDGs) in 2015. “However, the set of goals, objectives, and indicators that are used today at the global level does not always fairly reflect the interests and contribution of BRICS countries to sustainable development. It is crucial to develop our joint initiatives and strive to improve existing approaches and metrics. I propose that we think together about how our SAIs can increase their contribution to ensuring the sustainable socioeconomic development of our countries,” he said.

In his presentation about the experience of Russia’s SAIs with sustainable development audits, Kovalchuk spoke in detail about the results of an audit the Accounts Chamber conducted in 2024 of measures that aimed to stimulate responsible business and sustainable financing. The audit showed that Russia’s system for the state regulation and stimulation of responsible business is functioning at a high level. “Our country is implementing numerous initiatives in this area, including the approval of the national standard Business Reputation Index of Entrepreneurs based on an ESG (environmental, social, and governance) rating. The EPG rating is already being used, information on the set criteria is being collected automatically, and 7 million organizations and individual entrepreneurs are already connected to the system. Having the status of a responsible organization makes it possible to receive administrative support, including a significant reduction in the timeframe required for administrative procedures. These preferences are enshrined in regional legislation. In addition, the business reputation criterion is envisaged in public procurements, which increases the market competitiveness of responsible companies,” Boris Kovalchuk said.

Boris Kovalchuk also announced a number of important initiatives that aim to improve approaches to sustainable development audits. First, he pointed out that, despite the relevance and importance of sustainable development for the global audit community, the International Organization of Supreme Audit Institutions (INTOSAI) system of international standards lacks an up-to-date comprehensive document on sustainable development audits. “The relevant INTOSAI Guidelines were developed back in 2004 and do not take into account the changes that have occurred in the world over the past 20 years. So, today we see there is an urgent need to adjust them and have planned to prepare a draft update on this issue within the INTOSAI. We ask the BRICS SAIs to support this initiative and actively participate in this work. I am confident that our joint efforts will allow us to reflect the key points and fair metrics in the document that are needed to audit the effectiveness of measures that aim to ensure sustainable development within our countries,” he said.

In addition, Boris Kovalchuk proposed that his BRICS colleagues prepare a joint report on the results of sustainable development audits for their next meeting in 2026 based on jointly developed approaches to their implementation. “The results of such work would become the basis for improving the existing system of goals, objectives, and indicators and would help provide a fair assessment of our countries’ contribution to ensuring global sustainable development. I am confident that the SAI has all the expertise, capabilities, and powers to solve this problem in order to improve the lives of the population of our entire planet,” he said.

During the meeting, the participants approved the BRICS SAI Work Plan for 2025–2026 and adopted the Ufa Declaration, which enshrines the SAI’s commitment to four key principles: enhancing the role of SAIs in achieving the SDGs, developing audits at all levels of the state authorities, combatting corruption, and ensuring openness and accountability. The document also states that the need to take into account the national interests and values of BRICS countries is a key aspect of sustainable development audits. “This is also an important element because we cannot move forward, even towards common goals, if we do not take into account the socioeconomic, cultural, and religious features of each state,” Boris Kovalchuk said.

The Roscongress Foundation manages the events of Russia’s BRICS chairship.