General Assembly
Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions
The General Assembly,
Recalling Economic and Social Council resolution 2011/2 of 26 April 2011,
Recalling also its resolutions 59/55 of 2 December 2004 and 60/34 of 30 November 2005 and its previous resolutions on public administration and development,
Recalling further the United Nations Millennium Declaration1,
Emphasizing the need to improve the efficiency, accountability, effectiveness and transparency of public administration,
Emphasizing also that efficient, accountable, effective and transparent public administration has a key role to play in the implementation of the internationally agreed development goals, including the Millennium Development Goals,
Stressing the need for capacity-building as a tool to promote development and welcoming the cooperation of the International Organization of Supreme Audit Institutions with the United Nations in this regard,
1.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;
3.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;