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

A/RES/79/231View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda item 20a Role of the United Nations in promoting development in the context of globalization and interdependence, published in 2024.

What other versions does this mandate have?

2 versions · 2015–2024

Year	Symbol	Title	Word length	Text similarity
2024	A/RES/79/231	Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions	656	39%Compare
2015	A/RES/69/228	Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions	717	–

Who cites this mandate in the budget?

1 entity

Entity	(Sub-)Programme	Title	Total mandates cited	Expenditure
	Subprogramme 7	Institutions and digital transformation	22

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 7	Institutions and digital transformation	22	—

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?

3 subjects

Auditing Capacity Building Public Administration

What’s in this document?

12 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 Sustainable Development Goals;

Acknowledges the valuable role that supreme audit institutions, in accordance with national legal and institutional frameworks and priorities, as well as international agreements and commitments, as applicable, can play, inter alia, in contributing to Governments’ efforts to address climate change by providing independent and objective assessments of national action in this field, fostering the efficient allocation of resources, assessing the effectiveness of policy implementation, and promoting transparency and good governance;

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 through, inter alia, training and technical assistance, 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;

Encourages Member States to consider climate-related findings and recommendations in the reports of supreme audit institutions, where appropriate and feasible, in accordance with national legal and institutional frameworks;

Also encourages Member States to strengthen, where feasible and in accordance with their national legal and institutional frameworks, the capacities of their supreme audit institutions to audit national climate-related policies expenditures and actions;

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 Sustainable Development Goals;

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 Sustainable Development Goals;

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

Who adopted this document and its mandates?

What other versions does this mandate have?

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?