Source: United Nations General Assembly and Security Council
The General Assembly established the United Nations Board of Auditors in 1946 as an important mechanism to promote accountability and transparency in the United Nations. The Board audits the accounts of the United Nations Organization and its funds and programmes and reports its findings and recommendations to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions (ACABQ), and other governing bodies. The Board has three members, who are jointly responsible for the audit.
The Board held its seventy-ninth regular session in New York on 22 and 23 July. The session was chaired by Pierre Moscovici, First President of the French Cour des comptes. Together with Mr. Moscovici, Hou Kai, Auditor-General of the National Audit Office of China, and Vital do Rêgo Filho, President of the Brazilian Federal Court of Accounts, collectively discussed findings and audit opinions.
During the session the Board met with the Secretary-General and the Deputy Secretary-General to exchange on cross-cutting issues.
Through its work, the Board provides independent assurance to Member States and other stakeholders regarding proper use of the resources of the United Nations entities. It reports on financial matters, as well as on regularity and performance issues. It plays a significant role in assisting the United Nations to improve its operations and internal control systems. The findings and recommendations of the Board have led to continuous systematic improvements in the functioning of the United Nations.
This year the Board audited the financial statements and reviewed the operations of 18 organizations and submitted the reports to the General Assembly. All the audited entities received unqualified opinions. Key trends and cross-entity issues have been gathered in the Board’s Concise Summary report, which focused specifically on inter-agency cooperation as a way to improve cost effectiveness. The Board further produced three reports for submission to other governing bodies. More detailed information about the Board’s findings can be found in the individual reports published on the Board’s website (http://www.un.org/en/auditors/board/).
ANNEX
List of Board Reports
Reports Submitted to General Assembly
France
1. United Nations Development Programme (UNDP)
2. United Nations Capital Development Fund (UNCDF)
3. United Nations High Commissioner for Refugees – (UNHCR)
4. Concise summary of findings and conclusions
China
5. United Nations, Vol.1
6. International Trade Centre (ITC)
7. United Nations Office for Projects Services (UNOPS)
8. United Nations Relief and Works Agency (UNRWA)
9. United Nations Environment Programme (UNEP)
10. United Nations Human Settlement Fund (UN-Habitat)
Brazil
11. United Nations University (UNU)
12. United Nations Institute for Training and Research (UNITAR)
13. United Nations Population Fund (UNFPA)
14. United Nations Drug Control Programme (UNODC)
15. United Nations Entity for Gender Equality and Empowerment of Women (UN-Women)
16. International Residual Mechanism for Criminal Tribunals (IRMCT)
17. United Nations Joint Staff Pension Fund
18. United Nations Children’s Fund (UNICEF)
Reports Submitted to Other Governing Bodies
France
19. United Nations Framework Convention on Climate Change
20. United Nations Convention to Combat Desertification
China
21. UNRWA Staff Provident Fund