Leave No One Behind (LNOB) Framework

The principle of “Leave No One Behind” (LNOB) sits at the heart of the 2030 Agenda for Sustainable Development and the Sustainable Development Goals (SDGs). It aims to ensure inclusive and equitable outcomes for all, not just for groups that are already well-served in society. LNOB seeks to address inequalities in opportunities and access through targeted public policies and resources, ensuring that limited public funds are managed to promote greater equality.

The work of Supreme Audit Institutions (SAIs) becomes increasingly relevant and impactful when it highlights disparities in access to public services, particularly among marginalised groups that have historically been underserved, such as low-income communities, ethnic minorities, and rural populations, for example.

The LNOB Audit Framework is a practical guide designed to help auditors understand the LNOB principle and evaluate its implementation. It focuses on the two key entry points identified in IDI’s SDGs Audit Model (ISAM 2024) for auditing SDG implementation: processes and programs. The framework offers sample audit questions and guidance for scoping LNOB audits, including sources of audit criteria, methods and tools. It also supports SAIs in developing strategic audit plans that mainstream LNOB in the SAI’s audit impact value chain.

Alongside the Policy Coherence Audit Framework, the LNOB Audit Framework serves as a complementary resource to ISAM 2024, assisting SAIs in their audits of SDG implementation. It is currently being translated into Arabic, French and Spanish.