In April, the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI-INTOSAI) released the "Global SAI Stocktaking Report 2023."Published every three years, the study presents trends in the performance of Supreme Audit Institutions (SAIs) and examines the development of their capabilities. The conclusions are based on data collected through an international survey with 166 INTOSAI members SAIs.

A concerning trend identified among the topics assessed is the independence of Supreme Audit Institutions. Since the 2017 report, there has been a consistent decline in the autonomy of SAIs worldwide for the third consecutive time. A decline is observed in legal frameworks guaranteeing the independence of SAIs, their access to information, and their financial and administrative autonomy.

This decline is observed in the reduction of levels related to the legal framework guaranteeing the independence of SAIs, access to information, and financial and administrative autonomy. This decline is evident in the reduced levels pertaining to the legal framework ensuring SAIs' independence, access to information, as well as financial and administrative autonomy.

Compared to the previous study, there has been a reduction from 68% to 66% in the number of SAIs that believe that the legal framework adequately guarantees their independence. The total number of institutions with full access to information enabling them to perform their work dropped three percentage points compared to 2020, reaching 46% in 2023. Meanwhile, the indicator of financial and administrative autonomy of SAIs decreased by four points, reaching 62%.

According to the report, the SAI Independence Rapid Advocacy Mechanism (SIRAM), IDI's official tool to address threats and violations to the principle of independence and provide support to SAIs to tackle challenges and risks to autonomy, has experienced an increase in demands. This increase suggests the existence of external interferences in the work of the institutions. In 2019, when SIRAM was implemented, there were two pilot cases; by 2021, at least eight audit institutions had requested assistance from the tool.

Independence is crucial for SAIs to effectively fulfil their mandates and produce consistent results. This ensures that they can properly monitor the use of public money, a function that contributes to consolidating democracy and reinforcing societal trust. The preservation of autonomy is a concern of INTOSAI, so much so that the organization established independence principles in the Lima Declaration in 1977 and the Mexico Declaration in 2007.

INTOSAI President's Letter Addresses Independence of SAIs

In the May edition of the 'Letter from the Chair of INTOSAI', Minister Bruno Dantas, President of the Brazilian Federal Court of Accounts and Chair of INTOSAI, explores the theme, emphasizing the crucial role of SAIs in ensuring transparency, accountability, and the proper use of public resources.

Dantas highlights INTOSAI's role in promoting and strengthening the independence of SAIs worldwide. "The organization's strategic plan for the period 2023-2028 defines the independence of SAIs as one of the organizational priorities, reinforcing the commitment to support and strengthen audit institutions in the mission of ensuring transparency, accountability, and effectiveness in the management of public resources."

The article emphasizes the responsibility of leaders worldwide to ensure SAIs can operate freely and impartially. Minister Dantas highlights the importance of leaders actively working for national leaders to recognize and strengthen audit institutions in their countries. "The independence of Supreme Audit Institutions is not just a principle to be preserved, but an essential condition for truly transparent, responsible, and fair governance. Strengthening this independence is strengthening democracy, promoting the efficiency of government action, and protecting the interests of our citizens."