UN-INTOSAI PANEL GOVERNMENT AUDIT ROLE …unpan1.un.org/intradoc/groups/public/documents/un/unpan031292.pdf · UN-INTOSAI PANEL GOVERNMENT AUDIT ROLE AND RESPONSIBILITY ... quality,

ECOSOC Panel – New York City –14.07.08

Josef Moser – Government Audit Role and Responsibility in Implementing Internationally Agreed Commitments

ECOSOC Panel on Public Accountability – 14 July 2008 – 1 –

UN-INTOSAI PANEL

GOVERNMENT AUDIT ROLE AND RESPONSIBILITY

IN IMPLEMENTING INTERNATIONALLY AGREED

COMMITMENTS INCLUDING THE MILLENNIUM

DEVELOPMENT GOALS

Introductory remarks

Mr. Chairman,

Ladies and gentlemen,

I feel greatly honoured to have been asked to address you today about

the benefits of transparency and accountability as fundamental

requirements for improving governance and helping us implement our

internationally agreed commitments, in particular the Millennium

Development Goals.

I shall be dealing with the issue of accountability from the

viewpoint of government audit, speaking on behalf of INTOSAI, the

International Organization of Supreme Audit Institutions.

Cooperation between INTOSAI and the United Nations has a long

history of more than 40 years:

- We have been cooperating very closely with the United

Nations Division for Public Administration and Development

Management (DPADM) of the United Nations Department of

Economic and Social Affairs (UNDESA).




- There has been an open, mutually beneficial, exchange of

experiences and knowledge between INTOSAI and the

Representatives of the UN Internal Audit Services (RIAS) for

many years.

- In particular, we much appreciate the fact that INTOSAI has

consultative status with the ECOSOC. We take the attendant

responsibilities very seriously and would like to contribute our

professional expertise in implementing internationally agreed

development commitments. I believe that the present Panel

meeting provides another good opportunity to strengthen

further the cooperation between the United Nations and

INTOSAI in the interest of implementating of internationally

agreed goals and commitments, including the Millennium

Development Goals.

Presentation structure

To accentuate the need for - and illustrate the benefits of -

enhanced cooperation,

I will start my presentation with

° a brief description of INTOSAI - its fundamental

objectives, its Strategic Plan, and its efforts to

strengthen the independence of its members, the

national Supreme Audit Institutions;

I will then dwell on

° the role of INTOSAI, and of its member SAIs, in

promoting transparency and accountability;




° INTOSAI's cooperation with other governance

actors, including civil society organizations,

° the good results that have been derived so far,

and

° the future benefits to be expected from such

collaboration.

I will demonstrate the sound basis of know-how that INTOSAI

can contribute, namely

° a continuous mutual exchange of knowledge and

experiences between Supreme Audit Institutions

throughout the world, true to INTOSAI's motto:

Mutual Experience Benefits All;

° the INTOSAI Professional Standards, and

° the INTOSAI Guidance for Good Governance.

I will point out the

° importance of public accountability for the

Implementation of the MDGs

and finally I shall come back to the

° essential - the fundamental - principle of SAI

independence, which must be guaranteed by

law.

In this connection I then wish to draw your particular attention

to the two crucial documents of INTOSAI, the

° Declaration of Lima of Guidelines on Auditing

Precepts; and the




° Mexico Declaration on SAI Independence,

which contain the fundamental principles for sound and

effective government audit institutions. I would like to call on

you to encourage your governments to give effect to these

principles, to enable government audit institutions better to

accomplish their role and responsibilities in implementing

internationally agreed commitments in relation to achieving the

Millennium Development Goals.

International Organization of Supreme Audit Institutions (INTOSAI)

Let me now begin by introducing INTOSAI, the International

Organization of Supreme Audit Institutions:

INTOSAI was founded in 1953 and operates as the professional

organization of Supreme Audit Institutions in countries that belong to

the United Nations or its specialized agencies. INTOSAI provides an

institutionalized framework for Supreme Audit Institutions to promote

development and transfer of knowledge, improve public sector auditing

worldwide and enhance the professional capacities, standing and

influence of its members in their respective countries. The exchange of

experience among INTOSAI members and the resulting findings and

insights is a guarantee that public sector auditing continuously

progresses with new developments.

Strategic Plan of INTOSAI

INTOSAI's Strategic Plan for 2005-2010 sets goals for the

organization:




1. Developing effective professional standards;

2. Building capabilities and professional capacities of SAIs;

3. Encouraging SAI cooperation and continuous improvement

through knowledge sharing, including providing benchmarks,

conducting best practice studies.

4. Organize INTOSAI to promote economical, efficient and

effective working practices, timely decision-making, and

effective governance practices.

Independence of SAIs

The basic requirement of sound public auditing, of course, is that SAIs

should have the functional and organizational independence required to

carry out their mandate.

SAI independence, as one of the fundamental principles of government

auditing is laid down in the Lima Declaration of Guidelines on Auditing

Precepts. INTOSAI adopted the Lima Declaration in 1977. The

Declaration articulates INTOSAI's basic philosophical and conceptual

approach and defines public sector auditing as follows:

"The concept and establishment of audit is inherent in public financial

administration as the management of public funds represents a trust.

Audit is not an end in itself but an indispensable part of a regulatory

system whose aim is to reveal deviations of the principles of legality,

efficiency, effectiveness and economy of financial management early

enough to make it possible to take corrective action in individual cases,




to make those accountable accept responsibility, to obtain

compensation, or to take steps to prevent – or at least render more

difficult – such breaches."

The 2007 Mexico Declaration on SAI Independence elaborates further

on these fundamental principles, and as such, supplements the Lima

Declaration.

Role of SAIs and INTOSAI in promoting transparency and accountability

Thus, Supreme Audit Institutions, whose fundamental task is to

enhance transparency and improve the efficiency and effectiveness of

all government activities, are key elements of good governance.

Good governance, democratic governance, and the rule of law, along

with financial accountability, an independent judiciary, the promotion of

citizens' engagement, and an adequate system of checks and balances

provide the necessary 'enabling environment' and therefore are central

to the achievement of the MDGs.

INTOSAI has a vital interest in building awareness of these principles so

as to enhance good governance, accountability and transparency. SAIs,

which report their audit findings and recommendations to Parliament

and publicise their audit results via the media, create a good climate for

public accountability. They

- raise the awareness of citizens in regard to public financial

management issues, and they provide valid, reliable and

independent information on critical issues so enabling




citizens to hold their governments accountable;

- strengthen the trust of parliaments, governments, citizens

and civil society in the independence, objectiveness,

quality, efficiency and effectiveness of government audit,

and

- contribute to national stability, economic growth, good

governance and the fight against corruption.

Cooperation with other governance partners in the development network

To accomplish their mandate, SAIs must not work in isolation. They

have realized that there is an ongoing need for continuous cooperation

within INTOSAI as well as with outside partners. Accordingly, INTOSAI

extends its activities in a globalised context and transcends single

issues and national borders.

To an increasing extent, other major actors in the development

community have become aware of the value and benefits of

government audit and have understood that SAI independence is crucial

to ensuring public accountability for government actions. This

independence is indeed a fundamental prerequisite to enhancing the

implementation of international development goals. Securing it requires

the concerted efforts of all actors in the global development network,

including the United Nations, the World Bank, the OECD, the donor

community, professional accounting organizations like IFAC, IIA and

others, as well as recipient country governments.




In fact, INTOSAI has been tackling global challenges in alliance with

other national, regional and international organizations for a number of

years. Memoranda of Understanding as a basis for cooperation between

INTOSAI and the World Bank and the OECD are under discussion, and

have been concluded with IFAC and IIA.

Cooperation with a variety of UN organisations has been particularly

close in the "INTOSAI Tsunami Initiative". The special INTOSAI Task

Force on the Accountability for and Audit of Disaster-related Aid has

been cooperating closely with

- the UNDP:(on accountability and transparency in general

and specifically regarding the Development Assistance

Databases (DADs). We have provided them with feedback

on the added value of the DADs based on reviews from

students of the Institute of Social Studies in the Hague;

- UN OIOS: (on accountability and transparency in general

and specifically on their role regarding the UN and their

efforts to draft an overview of tsunami aid by all UN related

organizations);

- Representatives of internal audit services of the UN and

multilateral financial institutions (on accountability and

audit);

- The World Food Programme (on added value of Geographic

Information Systems for their primary processes);

- The UN Office of the Resident Coordinator for Aceh (on




accountability, transparency and performance indicators for

disaster-related aid (TRIPS-report);

- UN OCHA: (on definitions, criteria and standards for

accountability and transparency; value of information in

expenditure and financial tracking service (Expenditure

Tracking Systems (ETS) and Financial Tracking System

(FTS) and verification procedures on information in ETS and

FTS

- UN Board of Auditors (on accountability and audit);

- UN Panel of External Auditors (on accountability and audit);

as well as with

- the internal audit offices of ADB, AFDB and World Bank

regarding the accountability of their tsunami activities.

INTOSAI and the United Nations have been staunch advocates of a

closer exchange of experience and best practice when it comes to

innovation in public administration and to strengthening government

audit as a contribution to social and economic development.

The UN and donor countries are targeting their support to reform key

public institutions in order to strengthen governance and support

growth, social justice and equity. UNDESA supports audit institutions’

work to help governments become more results oriented and

accountable, which also includes investigating possible ways of involving

the civil society in the process of anti-corruption initiatives and people-

centred development.




Participation by all stakeholders, including civil society, and

international non-governmental organisations in the accountability

process is critical to the effective implementation of internationally

agreed development targets, including the MDGs.

There is a growing recognition of the need to deepen the participatory

processes of government to promote good governance and public trust.

Civil society organizations are natural partners of SAIs in enhancing

transparency. Cooperation between them can benefit both: an ongoing

exchange of information between civil society and SAIs ensures an

informed public discussion and is therefore crucial to enhancing the

economy, efficiency and effectiveness, ethics and equity of government

operations.

International collaboration has produced good results

The fruits of this mutually beneficial collaboration between INTOSAI and

other major actors in the international community are apparent in a

number of fields:

1) Capacity building of SAIs (UN/INTOSAI Seminars)

As many as 19 interregional seminars and symposia on

substantive issues in government audit have been organized

jointly between INTOSAI and the United Nations. They provide

opportunities for exchanges of ideas and experiences between

developing and developed countries and for reviewing the

suitability of alternative approaches for application at national

level in order to strengthen their respective audit systems and

ensure the necessary capacity is available to achieve their




tasks.

These joint UN/INTOSAI seminars have covered a broad range

of topics, including the audit of major development projects;

accounting and auditing of foreign aid programmes; the role of

SAIs in fighting corruption and mismanagement; the audit of

public-health care systems by SAIs; the role of SAIs in the

audit of funds in the field of education as well as SAI

Independence.

2) Cross-border use of funds (INTOSAI "tsunami-initiative)

The International Symposium on Strengthening Government

Audit on a globalised scale, which was held in Vienna, in June

2006, highlighted the new challenges resulting from the audit

of cross-border funding in the wake of natural disasters. Its

outcome was a joint communiqué, which contained guidance

for the different stakeholders (parliaments, governments, aid

organisations, multinational organisations).

A specific Working Group on Accountability for and Audit of

Disaster-related Aid, which is developing specific audit

guidelines for the INTOSAI Congress in 2010, also deals with

the issue of auditing cross-border aid funds.

3) Value and benefits of SAIs

SAIs need to maintain their reputation for objective,

independent and credible reporting and for holding their

governments to account in order to strengthen governance in




the public sector. In this way they also help citizens to a better

understanding of the principle of government accountability

and its importance. With this in mind, the UN/INTOSAI

Seminar in 2007 was devoted to defining and measuring the

value and benefits of Government audit. INTOSAI members

established a Working Group on the Value and Benefits of SAIs

at the 1977 INTOSAI Congress in Mexico City.

4) Fight against corruption and money-laundering

The forthcoming UN/INTOSAI Symposium in February 2009 is

to focus once more on the role of INTOSAI as an active

partner in the international anti-corruption network – an issue

of the utmost importance: corruption within government

reduces the ability to meet societal needs and is therefore a

major obstacle in the achievement of development goals. It

needs a sound regulatory environment, the awareness of civil

society and administrative processes supporting the

prevention of corruption and mismanagement. Auditors must

be trained to improve their use of auditing instruments in

investigating weaknesses in public investigation systems. And

there is an obvious need for international cooperation in the

fight against corruption. INTOSAI supports the work of other

leading actors in the anti-corruption network. It advocates

strict adherence to the United Nations Convention Against

Corruption (UNCAC) and supports the Good Governance and

Anti-Corruption Strategies of other organisations. There is also

a special INTOSAI Working Group that deals with this matter:

The Working Group on the Fight Against Money Laundering




has extended its mandate to include the fight against

corruption.

5) Joint audits to promote sustainable development objectives

(NATURA 2000)

SAIs also undertake multilateral audits and co-ordinated audits

to enhance the value of their work. These add value through

comparisons with other countries’ experience and can lead to

recommendations, which are challenging for governments. This

is of particular interest where funding from one country is

spent in another and when SAIs work together they can report

to their respective parliaments on the effective use of the

funding and the impact of the project.

A pertinent recent example of successful regional cooperation

to promote internationally agreed objectives of sustainable

development is a parallel audit by seven European SAIs of the

national implementation of the Natura 2000 network. Natura

2000 is an EU-wide network of nature protection areas

established under the 1992 Habitats Directive of the European

Union. The aim of the network is to protect Europe's most

important wildlife areas and assure the long-term survival of

Europe's most valuable and threatened species and habitats.

This coordinated audit has enabled participating SAIs to

compare national processes on a European level; it has given

an overview of common difficulties and delays in implementing




the two relevant EU directives and the reasons for these

delays. The joint report has raised awareness of nature

protection goals in general and the Natura 2000 network

specifically. It has contributed to the discussion about nature

protection and biodiversity policies in the European Union. In

this way that audit brought added value to the national reports

and a higher level of information for decision makers on

national and European level.

6) Cooperation with Civil Society (Global Forum on Reinventing

Government)

Audit is an important part of the governance culture. UNDESA

and INTOSAI have taken an interest in the role that audit

institutions can play in working with civil society and the

media in holding governments to account for achieving the

changes set out in the Millennium Development Goals.

The UN Global Forum on Reinventing Government in June

2007 in Vienna, which also involved INTOSAI, dealt with new

forms of government that are responsive to citizens’ needs. It

focussed on

– Enhanced cooperation of governments with civil society

and private companies;

– Fighting corruption and post-conflict re-building of state

institutions,




– Stronger civil society engagement and participation, and,

last but not least

– Cooperation of CSOs with audit institutions, in particular

with INTOSAI.

Outlook on future cooperation

It is highly promising that the search for new and innovative

mechanisms of public accountability is to be continued in the future.

The UN/INTOSAI Platform for Public Accountability was created to

intensify INTOSAI's collaboration with the United Nations. It allows

INTOSAI to partner with United Nations entities and at the same time

align INTOSAI and its member SAIs with the goals and objectives of the

international community.

Cooperation within this Platform corresponds to the Strategic Plan of

INTOSAI. The UN/INTOSAI Platform primarily is to focus on the:

1. Value and benefits of SAIs and international organizations

in partnership with CSOs;

In terms of greater public scrutiny SAIs have a very

important and relevant role to play. As watchdogs of public

finances, government auditors act as essential links in

enforcing the accountability of executive agencies to

national legislators, and through them, to the public.




One of the main tasks of the UN/INTOSAI Platform will be

therefore to investigate the role of civil society in the

governance process and to explore possible ways of

participation of civil society organizations in the public

accountability process without undermining the independent

position of SAIs.

In this focus area the Platform aims at

• Enhanced accountability and alignment of public

services to citizens’ needs in such important areas as

achievement of MDGs;

• Strengthened legislative oversight that enables the

parliament to play a more pro-active role in public

sector expenditure;

• Replication of innovative experiences and best

practices at the local, regional and state levels

pertaining to collaboration between SAIs and civil

society through sharing and learning from proven

models; and

• Better understanding and improved cooperation

between SAIs and CSOs engaged in public

accountability.




INTOSAI has taken great interest in this subject. As I have

mentioned, INTOSAI has held a UN/INTOSAI Symposium

and set up a special Working Group on the Value and

Benefits of SAIs under the chair of the SAI of South Africa.

The issue is also a lead theme on the agenda of the next

INTOSAI Congress 2010 in South Africa.

•

2. Capacity building of SAIs;

In addition to the regular UN/INTOSAI Seminars and

symposia, INTOSAI has outstanding mechanisms for

institutional capacity building, such as the INTOSAI

Development Initiative, which is headed by the SAI of

Norway, and a specific Goal Committee (chaired by the SAI

of Morocco).

3. Follow-up and audit of cross-border funding for disaster-

relief;

INTOSAI's Working Group on Accountability and Audit of

Disaster-Related Funds, originally established as a Task

Force under the chair of the SAI of The Netherlands in the

wake of the tsunami disaster in 2004, represented a unique

effort of exchanging information on cross-border funding

between the Supreme Audit Institutions concerned with the

aim of establishing a global audit trail.




At the Mexico Congress the Task Force was converted into a

Working Group, chaired by the European Court of Auditors,

which now has the mandate of working out specific

guidelines for the audit of disaster-related aid.

The audit of cross border funds, such as international

disaster-related aid, is a most relevant subject for the

Platform to investigate in collaboration with SAIs and

relevant international UN and civil society organizations.

4. International money laundering and corruption.

If we succeed in increasing transparency and eradicating

corruption, fewer scarce resources in poor countries will be

misdirected away from achieving the MDGs.

Combating corruption has been at the top of the INTOSAI

agenda since its foundation in 1953. A UN/INTOSAI Seminar

on the Role of SAIs in Fighting Corruption and

Mismanagement was held in 1996, corruption was one of

the themes at the INTOSAI Congress 1998 in Montevideo

and the forthcoming UN/INTOSAI Symposium will be taking

up the subject again, this time investigating the role and

contribution of INTOSAI in the international anti-corruption

network.

The very active INTOSAI Working Group on the Fight

Against International Money Laundering and Corruption

promotes international cooperation in the fight against

money laundering, both among SAIs and with other




international organizations. The Working Group also designs

and promotes policies, strategies and actions within the

international anti-money laundering legal framework of each

SAI.

Experientia mutua omnibus prodest

By the time of the next INTOSAI Congress in 2010 INTOSAI also will

have finalised a comprehensive set of guidelines to provide guidance to

government auditors in their daily audit work.

Providing operational auditing guidance to its members is one of the

major advantages that INTOSAI has to offer: In keeping with the

Organization's motto: Mutual experience benefits all, member

institutions all over the world are mutually exchanging information and

knowledge, collaborating and coordinating their work and engaging in

joint and parallel audits.

To quote the Lima Declaration once again:

"The international exchange of ideas and experiences within the

International Organisation of Supreme Audit Institutions is an effective

means of helping Supreme Audit Institutions accomplish their tasks.

This purpose has so far been served by congresses, training seminars

jointly organised with the United Nations and other institutions, by

regional working groups and by the publication of a professional journal.

It is desirable to expand and intensify these efforts and activities. The

development of a uniform terminology of government audit based on

comparative law is of prime importance".




In this way SAIs can demonstrate to their Parliaments, governments

and citizens that they have used their resources effectively; that the

audit function is being carried out according to recognised standards

and by reference to standards of their peers; and that there is

continuous improvement in the economy, efficiency and effectiveness of

the audit process over time.

INTOSAI Professional Standards

To this end, INTOSAI has developed and maintained the

aforementioned professional international standards for public sector

auditing. These standards include principles on transparency and

accountability of SAIs and on audit quality control, as well as financial,

performance and compliance audit guidelines. They draw on standards

of recognised standard-setting bodies and have been adapted to the

special requirements of public sector auditing. A large part of these

guidelines have already been completed. They are available and

generally recognised as guidance for government auditors in their daily

audit work.

INTOSAI Guidance for Good Governance

In addition to such operational auditing guidelines, INTOSAI has been

working on an "INTOSAI Guidance for Good Governance" to provide

guidance for public sector authorities on internal control, accounting

and related matters.

Good governance, as a solid foundation for promoting international

development goals, including the MDGs, requires:




• Enhanced reporting on public finance and national budgets,

stronger accountability of governments and administrations vis-à-

vis parliaments, citizens and the international community, as well

as the adoption of international financial reporting standards;

• More transparency of government action, active endorsement of

the essential role of parliamentary scrutiny, greater public

understanding and media perception of the functions and tasks of

government audit, as well as greater awareness among the law-

making bodies and the people at large;

• Improvements in public administration and public service delivery

aimed at greater economy, efficiency, effectiveness, fairness and

integrity;

• Fight against fraud and corruption in the public administration.

Importance of Public Accountability for Implementation of MDGs

We may conclude that the importance of public financial management

for reaching the Millennium Development Goals, as well as the need for

well functioning accountability systems is now widely understood.

Financial accountability is a necessary condition for efficient public

management and hence for the management of funds in favour of

poverty reduction, health and education, a clean environment, and

effective cooperation on a global scale.




Independence of SAIs

It is obvious that strong and efficient Supreme Audit Institutions have a

vital role to play in the public accountability process.

The examples that I have mentioned show that SAIs contribute to

better governance by objective, independent and credible reporting,

and by successfully demanding the implementation of their

recommendations. At the same time, they generate a better

understanding of the principle of government accountability and of the

role accorded to it by the public.

As the Lima Declaration states, SAIs seek "the proper and effective use

of public funds; the development of sound financial management; the

proper execution of administrative activities; and the communication of

information to public authorities and the general public through the

publication of objective reports. These specific objectives are necessary

for the stability and development of states in keeping with the goals of

the United Nations."

SAI independence enshrined in law

But SAIs can add only limited value in the absence of an appropriate

and effective mandatory and statutory framework.

If SAIs are to perform their tasks well and truly safeguard public

accountability in an impartial and credible manner, they must above all

be granted independence und unlimited access to information. They

need to be independent in all the essential aspects of their function: in

their relations with the executive and legislative authorities,

independent with regard to the status of their members and they must




be financially independent. And their independence must be enshrined

in law.

Founding principles and prerequisites for the functioning of SAIs: The Lima and Mexico Declarations

These stipulations constitute the essential premises on which the

Declaration of Lima on Auditing Precepts is founded. The Lima

Declaration states the purpose of public sector auditing and sets the

framework for Supreme Audit Institutions: their mandate and powers,

their independence, their relations with parliament, government and

administration, and principles on auditing methods and staffing

The Lima Declaration contains essential values, which have lost none of

their topicality since they were first adopted more than thirty years ago.

Its core missions and functions, as well as guidelines and principles are

reflected today in the constitutional and legal frameworks of many

member countries and we therefore regard it as the "Magna Carta" of

INTOSAI.

In fact, raising public awareness of the fundamental principle of SAI

independence is so high on our agenda that the issue was taken up

again at last year's INTOSAI Congress.

The Mexico Declaration on SAI Independence re-affirms the principles of

the Lima Declaration of Guidelines on Auditing Precepts 30 years after

its adoption, as well as the importance of independent audit institutions.

It presents eight general principles for organisational and financial

independence which are vital to ensure that SAIs perform effectively.




National governments need to understand the value of the important

contributions that are to be expected from their own national audit

offices towards implementation of internationally agreed commitments,

in particular concerning the most pressing issues like reduction of

poverty, illiteracy and sickness, the fight against corruption and the

provision of environmental sustainability.

As Secretary General of INTOSAI I am speaking on behalf of the SAIs of

all countries. In industrialised and developing countries alike it is the

SAIs that audit national social security, health and educational

institutions, they have the expertise to examine the national authorities

responsible for the implementation of the Millennium Development

Goals and to verify whether the administrative structures and

procedures in place are adequate. To a substantial extent they can

conduct their audits applying generally accepted standards and specific

INTOSAI guidelines and profit from an exchange of experience with

other SAIs.

In a democratic system, citizens have a legitimate interest in knowing

whether taxes have been used as efficiently and effectively as possible.

SAIs, are uniquely suited for their fundamental role as public finance

watchdogs: they are able to provide transparency and ensure optimal

allocation of resources - provided, they enjoy a sufficient degree of

independence. All possible efforts must be exerted to this end, to

enhance their impact and effectiveness.

In order to strengthen accountability and foster transparency, it is

necessary that the collaboration with civil society organizations be

expanded. In this respect I would ask the members of ECOSOC to take

note of the initiatives undertaken in the new UN/INTOSAI Platform and




to work towards reinforcing the independent position of government

auditing through the acceptance of the Lima and Mexico Declarations by

the international community.

The efficiency and effectiveness of supreme audit institutions in

monitoring and evaluating the utilization of government resources, in

particular in relation to the MDGs, would be very much enhanced if

these two core INTOSAI documents, the Lima Declaration on Auditing

Precepts and the Mexico Declaration on SAI Independence, were

generally recognized throughout all UN Member States. To this end I

would urge that Members – through ECOSOC and the General Assembly

– recommend all UN Member States to adopt the guidelines in the two

declarations so as to ensure that SAIs can effectively support the United

Nations Development Agenda, and in particular that of the Millennium

Development Goals.

Thank you very much for your attention.

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