On December 19, the United Nations General Assembly (UNGA) unanimously adopted a resolution that enhances the role of Supreme Audit Institutions (SAIs) in the global climate change agenda by providing "independent and objective evaluations" of national policies in this area.

Resolution 79/231, proposed by the Brazilian government through its Permanent Mission to the UN in New York, garnered support from Austria and 48 other countries for its adoption. The text emphasizes the importance of audit institutions in implementing the Sustainable Development Goals (SDGs).

The document recalls previous UN resolutions that highlighted the need for governmental transparency and accountability but innovates by recognizing SAIs as key players in the fight against climate change and in promoting good governance and effective public policies in this area. The resolution also encourages countries to consider the findings and recommendations of audit reports related to climate change to improve their public policies.

In July, the President of the Brazilian Federal Court of Accounts (TCU), Minister Bruno Dantas, met with UN Secretary-General António Guterres in New York.

A central point of the resolution is the independence of audit institutions. The document asserts that SAIs can only perform their functions objectively and effectively if they are independent from the entities they audit and protected from external influences. This principle is essential to ensure that audits reflect the actual status of governmental policies and programs without interference that could compromise the impartiality of the results.

Additionally, the resolution underscores the need for capacity-building within audit institutions. With globalization and contemporary challenges such as climate change, it is crucial that SAIs not only maintain independence but also have the resources necessary to conduct audits that strengthen policies contributing to sustainable development.

The UN also recognizes the work of the International Organization of Supreme Audit Institutions (INTOSAI), chaired by the Brazilian Federal Court of Accounts (TCU), in promoting efficiency, accountability, effectiveness, and transparency, as well as the proper use of public resources for the benefit of citizens.

International Cooperation

The collaboration between audit institutions and the United Nations is another aspect addressed in the resolution. This partnership may include training and technical assistance to strengthen global governance and ensure that public resources are used effectively and transparently.