United Nations and Commonwealth Heads of Government Resolutions
SAIs can use relevant resolutions to explain the principles of independence to their governments and members of their legislatures, and also promote understanding of why an independent SAI is an important national institution.
UN resolutions are binding on all states that are members of the United Nations. The United Nations General Assembly has adopted two resolutions supporting independence for SAIs:
Resolution A/66/209 - “Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions on SAI independence”, adopted on 22 December 2011; and
Resolution A/69/228 - “Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions”, adopted on 19 December 2014.
In addition, the Commonwealth Heads of Government (CHOGM) reaffirmed their commitment to the independence of SAIs at their meeting in Sri Lanka in November 2013. In doing so, they specifically recognised the contribution that strong, properly resourced and independent SAIs play in improving transparency and accountability. Although reaffirmation of SAI independence is not binding on Commonwealth member states, SAIs of Commonwealth countries can use the communique to further reinforce the commitment made through the United Nations resolutions.