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Promoting the Efficiency, Accountability, Effectiveness and Transparency of Public Administration by Strengthening Supreme Audit Institutions

A/RES/66/209View PDF

Who created this mandate?

A Resolution of the General Assembly, under agenda item 21Globalization and interdependence, published in 2011.

Who cites this mandate in the budget?

1 entity

iExtracted automatically from each entity’s budget submission.

What subjects does this mandate have?

2 topics
AuditingPublic Administration

What does this mandate say?

5 operative paragraphs
1
Recognizes that supreme audit institutions can accomplish their tasks objectively and effectively only if they are independent of the audited entity and are protected against outside influence;
2
Also recognizes the important role of supreme audit institutions in promoting the efficiency, accountability, effectiveness and transparency of public administration, which is conducive to the achievement of national development objectives and priorities as well as the internationally agreed development goals, including the Millennium Development Goals;
3
Takes note with appreciation of the work of the International Organization of Supreme Audit Institutions in promoting greater efficiency, accountability, effectiveness, transparency and efficient and effective receipt and use of public resources for the benefit of citizens;
4
Also takes note with appreciation of the Lima Declaration of Guidelines on Auditing Precepts of 1977 and the Mexico Declaration on Supreme Audit Institutions Independence of 2007, and encourages Member States to apply, in a manner consistent with their national institutional structures, the principles set out in those Declarations;
5
Encourages Member States and relevant United Nations institutions to continue and to intensify their cooperation, including in capacity-building, with the International Organization of Supreme Audit Institutions in order to promote good governance by ensuring efficiency, accountability, effectiveness and transparency through strengthened supreme audit institutions.

iParagraph content is machine-extracted from UN documents. For authoritative content, please refer to the official UN document.

Table of contents

No headings found in this document.