SAI Independence
SAI independence is crucial for guaranteeing transparency and integrity of public management. The EUROSAI members, gathered at the VIII Congress of the Organisation, held in Lisbon on 30 May - 2 June 2011, approved the EUROSAI Statement “Reinforcing the Independence of SAIs”. The EUROSAI Statement on SAI independence manifests the full commitment of EUROSAI in strengthening and supporting SAIs’ independence.
Later that year, on 22 December 2011, the 66th United Nations General Assembly adopted the Resolution A/66/209 on SAI independence: “Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening SAIs”. The UN Resolution A/66/209 encourages member States to apply, consistent with their national institutional structures, the principles of independence set out in the Lima Declaration, adopted by the IX INCOSAI in 1977, and in the Mexico Declaration, adopted by the XIX INCOSAI in 2007.
It can furthermore be pointed out that on 19 December 2014, the 69th United Nations General Assembly approved a new Resolution (A/RES/69/228 - “Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions”) which expands on the content of the previous resolution, urging Member States to give due consideration both to the independence and to the capacity-building of their supreme audit institutions, as well as to the application within their regulatory frameworks of the principles of the Lima and Mexico Declarations. They are also urged to intensify their cooperation with INTOSAI.
Most of EUROSAI members took on a commitment to these initiatives, promoting their knowledge in their own Institutions and among their staff, as well as among citizens and the media, and asking the parliaments and governments of their respective countries to acknowledge the Resolution and to give it effective support. The EUROSAI Presidency and Secretariat contributed to the dissemination of both, the Statement and the Resolutions
On the occasion of the 40th anniversary of the Lima Declaration, the SAI of Peru organized a celebratory conference on SAI independence in Lima, Peru, on 5 December 2017 and presented the publication "40 Years of Lima Declaration of INTOSAI".
Under Strategic Plan 2014-18 of INTOSAI Development Initiative (IDI), began to pilot support for SAI independence, that was scaled up under its strategic plan 2019-2023, to combine both global support and advocacy with enhanced support to strengthen SAIs independence, focused on three Independent SAIs Work Stream Resources:
- SAI Independence Resource Centre (SIRC)
- SAI Independence Rapid Advocacy Mechanism (SIRAM)
- Report a Threat to SAI independence tool
The IDI Strategic Plan 2024-2029 includes as Key features, “Reinforce SAI independence and strengthen strategic stakeholder engagement across the accountability ecosystem to enhance public trust in SAIs”
The latest Global SAI Stocktaking Reports show that SAIs face greater challenges – and are more at risk of being left behind – in countries with lower incomes, limited democratic space, and where SAIs have insufficient resources. SAI independence continues to deteriorate in line with trends on democratic backsliding, with concerns around access to information and executive interference impacting financial independence and the security of tenure of heads of SAIs.
IDI in collaboration with the Organisation for Economic Co-operation and Development (OECD), the Swiss State Secretariat of Economic Affairs (SECO), the INTOSAI Policy, Finance and Administration Committee (PFAC) - under the leadership of the General Court of Audit of Saudi Arabia and the United States Government Accountability Office, the INTOSAI General Secretariat, the World Bank and the International Monetary Fund (IMF) has designed the Global Project on SAI Independence. Launched in 2024 the project seeks to establish a new approach to advocating for SAI independence by understanding the informal factors influencing the implementation of INTOSAI's Mexico Declaration principles. Accordingly, INTOSAI’s efforts in “advocating for and supporting the Independence of SAIs” are included as priority 1 in its 2023-2028 Strategic Plan.
SAI independence remains a challenge within EUROSAI and, therefore, capacity development initiatives focused on independence have been identified as desired outcomes in the EUROSAI Strategic Plan 2024-2030, and specifically in its strategic goal 2.1 Support and facilitate needs driven institutional capacity development initiatives.
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EUROSAI History
Explore the history of EUROSAI, the European Organization of Supreme Audit Institutions, from its founding in 1990 and its key role in improving public auditing and accountability across Europe.
