UN Acknowledges the Role of Supreme Audit Institutions in Environmental Sustainability

08.01.2025

In a landmark decision on 19 December 2024, the United Nations General Assembly (UNGA) unanimously adopted Resolution 79/231, underscoring the pivotal role of Supreme Audit Institutions (SAIs) in the global climate change agenda by providing independent and objective evaluations of national policies in this area. 

This is the first time the UN explicitly recognizes SAIs as essential players in the fight against climate change. The resolution encourages countries to consider the findings and recommendations of climate-related audit reports to enhance public policy-making and transparency. The resolution strengthens the global voice of INTOSAI and reaffirms the as key players in building a fairer and more resilient future for all.

Additionally, the resolution underscores the need for capacity-building within audit institutions. It is crucial that SAIs have independence and the resources necessary to conduct audits that strengthen policies contributing to sustainable development.

The resolution was proposed by the Brazilian government through its Permanent Mission to the UN in New York with the backing of the INTOSAI General Secretariat and 48 other nations. However, it is not the first acknowledgment by the UN of SAIs' critical role. It builds upon three previous UN resolutions highlighting the need for governmental transparency and accountability [UN Resolution A/66/209 – 2011, UN Resolution A/69/228 – 2014, UN Resolution A/69/327 – 2015].

By acknowledging the role of SAIs in fostering governmental accountability and effective policy implementation, Resolution 79/231 signifies a major step forward in integrating rigorous oversight and independent assessments into the global climate change agenda. This resolution aims to build a fairer, more resilient future by promoting sustainable development through strengthened SAIs.