We hereby inform the OLACEFS community of United Nations Resolution A/RES/69/228 on promoting and encouraging efficiency, accountability, effectiveness and transparency within public administration through strengthening Supreme Audit Institutions.

The need for capacity building is singled out in the document as a tool to promote development and cooperation between the International Organisation of Supreme Audit Institutions  and the United Nations. The document also points out the importance of efficient, responsible, effective and transparent public administration in meeting internationally agreed development goals.

On the major points of the resolution, the United Nations

  1. Recognises 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. Recognises the important function of SAIs in promoting efficiency, accountability, effectiveness and transparency of the public administration;
  3. Notes with appreciation the work carried out by the International Organisation of Supreme Audit Institutions to promote greater efficiency, accountability, effectiveness and transparency and the efficient and effective use of public resources;
  4. Notes with appreciation the Lima Declaration guidelines on auditing precepts, of 1977, and the Mexico Declaration on the independence of SAIs from 2007;
  5. Encourages Member States and relevant institutions of the United Nations to continue and intensify their cooperation;
  6. Acknowledges the role of SAIs in promoting accountability of governments concerning the use of resources and their role in achieving development objectives;
  7. Notes the interest of the International Organisations of SAIs in the development agenda after 2015;
  8. Encourages Member States to give due consideration to the independence and capacity building of SAIs in line with their national institutional structures and to improve public accounting systems;
  9. Stresses the importance of continued international cooperation to support developing countries in creating and building capacity, knowledge and best practices relating to government accounting and auditing.