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

A/RES/69/228View PDF

Who created this mandate?

A Resolution of the General Assembly, under agenda item 21Globalization and interdependence, published in 2014.

What other versions does this mandate have?

2 versions · 2015–2024

This is an older version — the most recent is A/RES/79/231

2024A/RES/79/231Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutionsLatestCompare with previous version
2015A/RES/69/228Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions

Versions are identified automatically by matching titles within the same organ (~97% accuracy on a manual audit).

What subjects does this mandate have?

2 topics

Auditing Public Administration

What does this mandate say?

9 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;

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 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;

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 at all levels by ensuring efficiency, accountability, effectiveness and transparency through strengthened supreme audit institutions, including, as appropriate, the improvement of public accounting systems;

Acknowledges the role of supreme audit institutions in fostering governmental accountability for the use of resources and their performance in achieving development goals;

Takes note of the interest of the International Organization of Supreme Audit Institutions in the post-2015 development agenda;

Encourages Member States to give due consideration to the independence and capacity-building of supreme audit institutions in a manner consistent with their national institutional structures, as well as to the improvement of public accounting systems in accordance with national development plans in the context of the post-2015 development agenda;

Stresses the importance of continuing international cooperation to support developing countries in capacity-building, knowledge and best practices related to public accounting and auditing.

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