News

On Friday 14 October, INTOSAI Secretary General Josef Moser presented a draft UN General Assembly resolution on strengthening SAI independence to diplomats in New York. In the discussion following the presentation the diplomats from around 30 UN Member States present showed an overwhelming willingness to support the Resolution

The Draft Resolution being negotiated at the level of the UN expressly welcomes the role of INTOSAI, requests the UN member states to apply the principles of the Lima and Mexico Declarations and appeals to the UN member states as well as to the UN to continue and enhance their cooperation with INTOSAI.

INTOSAI is the umrella body for all supreme audit institutions (SAIs) or public audit agencies such as the Cayman Islands OAG. The Lima and Mexico Declarations of INTOSAI detail the principles that underpin the independence of SAIs. These are:

• Principle 1 - The existence of an appropriate and effective constitutional/statutory/legal framework and of de facto application provisions of this framework.
• Principle 2 - The independence of SAI heads, including security of tenure and legal immunity in the normal discharge of their duties.
• Principle 3 - A sufficiently broad mandate and full discretion, in the discharge of SAI functions.
• Principle 4 - Unrestricted access to information.
• Principle 5 - The right and obligation to report on their work.
• Principle 6 - The freedom to decide the content and timing of audit reports and to publish and disseminate them.
• Principle 7 - The existence of effective follow-up mechanisms on SAI recommendations.
• Principle 8 - Financial and managerial/administrative autonomy and the availability of appropriate human, material, and monetary resources.

According to the plan, the UN General Assembly should adopt the Resolution in December. Please the following release from INTOSAI:

 INTOSAI Statement on UN developments