AQ 3. To what extent has the MFED established a mechanism to monitor,  follow up, review and report on the progress towards the implementation  of the 2030 Agenda?  3.1Has the MFED assigned responsibilities to monitor, follow up, review and  report on the progress towards the implementation? 3.2Has the MFED identified performance indicators and baselines and set  milestones to monitor and report on the implementation? 3.3Has the MFED put in place processes to ensure the quality, availability and  required level of disaggregation of the data needed? 3.4Have monitoring, follow-up, review and report processes been designed  through a participatory process and will these processes enable stakeholder  engagement?  The audit assessed strategies/actions put in place by the MFED regarding  preparedness for implementation of SDGs from September 2015 to March 2018.  It also assessed the actions and strategies regarding nationalisation of the SDGs  into national development plans and policies, means of implementation and  mechanisms put in place for review, follow up and reporting on the SDGs. For the purpose of this audit, a Whole of Government (WoG) approach was  adopted since the 2030 Agenda is inclusive, “leaves no one behind” and  implementation of SDGs goes way beyond the responsibility of only one Ministry.  It requires the active involvement of all policy communities and a wide range of  stakeholders that allows for a WoG approach. Since the 2030 Agenda has  several lines of accountability across different sectors and actors at national, sub- national and community levels, these were considered during the audit.  At the national level, the Secretariat and the National Steering Committee  members were visited to gain more understanding on preparedness for  1.5 Audit Scope  3 