The document discusses a panel organized by the UN on the role of Supreme Audit Institutions (SAIs) in implementing the post-2015 development agenda. The panel highlighted how SAIs can promote transparent and effective governance, and considered how their independence and capacity could help achieve development goals. Speakers emphasized that independent oversight institutions like SAIs play a critical role in accountability and achieving results. SAIs were seen as important in monitoring implementation of the more broadly scoped Sustainable Development Goals. The discussion addressed how SAIs can help set indicators and provide advice on financing options to support achieving the post-2015 development agenda.

1. The Role of Supreme Audit Institutions in Implementing the Post-2015
Development Agenda
The Department of Economic and Social Affairs, Division for Public Administration and
Development Management (DESA/DPADM) organised a panel on “The Independent
Oversight Role of Supreme Audit Institutions in Implementing the Post-2015 Development
Agenda” in New York on 21 January 2015 in collaboration with the Permanent Missions of
Austria, the Kingdom of Morocco, and the Republic of Korea.
The panel discussed how the United Nations and Member States can support the supreme
audit institutions (SAIs) in promoting efficient, accountable, effective and transparent public
administration and governance in achieving nationally and internationally agreed
development goals, in the context of the post-2015 development agenda. Furthermore, the
panel considered how the independence of SAIs and related capacity-building needs as well
as the improvement of public accounting systems could be instrumental in implementing the
post-2015 development agenda.
In his opening remarks, the Chair of the event, Mr. Martin Sajdik, Pemanent Representative
of Austria and President of the Economic and Social Council, highlighted the recent GA
resolution A/RES/69/228 which acknowledged the important role of supreme audit
institutions in promoting the efficiency, accountability, effectiveness and transparency of
public administration. He stressed that the resolution acknowledged the role of SAIs in
fostering governmental accountability for the use of resources and their performance in
achieving development goals. He cited the recent Secretary-General’s Synthesis Report
which “underscores the critical role of review and monitoring frameworks, drawing attention

2. to national oversight mechanisms, such as supreme audit institutions and oversight functions
by legislature.”
Mr. Wu Hongbo, Under-Secretary-General for Economic and Social Affairs, further drew on
the Secretary-General’s Synthesis Report, emphasizing the critical role of monitoring
frameworks, including oversight mechanisms such as SAIs and oversight functions by the
legislature. Speaking of lessons learned from the last fifteen years of the Millennium
Development Goals (MDGs), Mr. Wu observed that “Country experience has demonstrated
that where there is accountability of public institutions, there are better results on the ground
in public service delivery, in areas such as education, health care, water and sanitation and
women’s participation, among others.” Moving forward, he views SAIs as playing an even
more important role in supporting the implementation of the Sustainable Development Goals,
which are broader in scope, with a specific goal and related targets on inclusive and
accountable institutions.
In his keynote speech, Mr. Josef Moser, Secretary-General of International Organization of
Supreme Audit Institutions (INTOSAI), noted the longstanding cooperation between
INTOSAI and the UN. He acknowledged the important role played by the UN in
strengthening INTOSAI as an organization and in reinforcing capacities of its country SAI
members. He then highlighted the GA resolution A/RES/69/228 which “encourages Member
States to give due consideration to the independence and capacity building of SAIs, as well
as to the improvement of public accounting systems in the context of the post-2015
development agenda.” Mr. Moser also mentioned a series of obstacles that impede national
SAIs in the conduct of their duties, especially the lack of legal, financial and organizational
independence of SAIs from governments, the lack of a comprehensive mandate to audit
government performance, and the lack of possibilities to provide a formal audit opinion on
government accounts. To remedy the situation, he mentioned increasing the independence
and capacity building of SAIs, as well as the harmonization of accounting systems and
standards nationally and internationally.
Mr. Oh Joon, Permanent Representative of the Republic of Korea, in his address noted the
role of capable institutions, based on the foundation of good governance and the rule of law,
as key for sustainable development and the post-2015 development agenda. Reflecting on the
experience of his own country, Ambassador Oh underscored the importance of “intangible
infrastructure, such as good governance and effective institutions”, which is “just as
important as tangible resources” in the development process. He then noted the importance of
INTOSAI's role in facilitating collaboration among supreme audit institutions at the national,
regional, and international levels. He encouraged INTOSAI to continue to be a significant
contributor to improving public accountability, including in the context of the post-2015
development agenda.
Mr. Abdenazzak Laassel, Deputy Permanent Representative of the Kingdom of Morocco,
emphasized “monitoring, accountability, efficiency and transparency at all levels and stages
in the use of funds and different sources of financing for development, is the best guaranty to
achieve tangible and better results for development.” Drawing from the experience of his
country, Mr. Laassel noted the necessary collaboration among audit institutions at both local
and national levels. He noted that the Moroccan constitution of 2011 entrusted the Court of

3. Audit with the mission of "protector of the principles and values of good governance,
transparency and accountability". Mr. Laassel also reiterated the critical role that the supreme
audit institutions and their independence play in ensuring efficient and transparent use of
resources.
During the ensuing discussion, a question was raised on the preconditions observed by SAIs
for channeling and safeguarding financial resources to achieve the proposed SDGs. The
answers highlighted the need to move from cash to accrual accounting and from financial to
performance audits. In addition, a question was posed on how SAIs can share the lessons
learned from reviewing the performance of implementing the MDGs. The answers
emphasized the need to include INTOSAI and national SAIs in looking at the indicators for
the implementation of SDGs at the international level. In addition, SAIs can give advice in
looking at financing options at the forthcoming 3rd
International Conference on Financing for
Development. In addition, Under-Secretary-General Wu invited delegates to incorporate role
of SAIs in the elaboration of the post-2015 development agenda, especially in review and
monitoring.