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

A/RES/66/209View PDF

Who adopted this document and its mandates?

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

Who cites this mandate in the budget?

1 entity

Entity	(Sub-)Programme	Title	Total mandates cited	Expenditure
	Subprogramme 1	Macroeconomic policy, finance and governance	11

Historical expenditure covers the complete programme or subprogramme, not this mandate. For an overview of all UN entities and programmes, see UN entities and programmes.

Who cites this mandate in the budget?

1 entity

Entity	(Sub-)Programme	Title	Total mandates cited	Expenditure
	Subprogramme 1	Macroeconomic policy, finance and governance	11	—

Historical expenditure covers the complete programme or subprogramme, not this mandate. For an overview of all UN entities and programmes, see UN entities and programmes.

What subjects does this mandate have?

2 subjects

Auditing Public Administration

What’s in this document?

5 operative paragraphs

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;

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;

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;

Also takes note with appreciation of the Lima Declaration of Guidelines on Auditing Precepts of 1977³ and the Mexico Declaration on Supreme Audit Institutions Independence of 2007,⁴ and encourages Member States to apply, in a manner consistent with their national institutional structures, the principles set out in those Declarations;

³Adopted by the Ninth Congress of the International Organization of Supreme Audit Institutions, Lima, 17–26 October 1977.

⁴Adopted by the Nineteenth Congress of the International Organization of Supreme Audit Institutions, Mexico City, 5–10 November 2007.

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.

Who adopted this document and its mandates?

Who cites this mandate in the budget?

Who cites this mandate in the budget?

What subjects does this mandate have?

What’s in this document?

Table of contents

Who cites this mandate in the budget?