The Meeting of States Parties shall appoint an Auditor, which may be an internationally recognized firm of auditors or an Auditor General or an official of a State Party with an equivalent title.

The financial statements of the organization for a specified period or at a specified date audited by the External Auditors (United Nations Board of Auditors).

Accounting records, other financial and property records, and all supporting documents shall be retained for such periods as may be agreed with the Auditor.

22. The Board noted three cases where the audit certificates were provided by the internal auditors and not by the public or government auditors.

Audit opinions qualified by the Board

These statements have been examined and include the audit opinion of the Board of Auditors.

These statements have been examined and include the audit opinion of the Board of Auditors.

The Chairman of the Audit Operations Committee of the Board of Auditors introduced the report of the Board (A 60 5 (Vol. V)).

The Board s main findings are

The Board s main findings are as follows

The Board s main findings are as follows

Comptroller and Auditor General of India and Chairman United Nations Board of Auditors The President of the General Assembly

The auditors of the Office of Internal Oversight Services have agreed to elaborate criteria, in accordance with international accounting standards, to facilitate the review of audit reports by the secretariat of the Fund.

61. At the time of the Board s audit, UNFPA had not carried out regular space use reviews or occupancy audits.

3. Since the term of office of the Comptroller and Auditor General of India will expire on 30 June 1999, it will be necessary for the General Assembly, at its fifty third session, to fill the resulting vacancy by the appointment, as a member of the Board, of the Auditor General, or officer holding the equivalent title, of a Member State.

The Committee was informed that the Board s workload had increased dramatically in recent years, in particular, as a result of additional requests from the Advisory Committee and the Fifth Committee for special or expanded audits.

In some cases, the diversion of funds is attributed to poor or improperly audited programmes.

The United States delegation wondered whether the lower estimated cost of external audits by the Board of Auditors reflected reduced audit coverage or better audit efficiency.

P.O. Box 500 A 1400 Vienna, Austria

United Nations Board of Auditors 2002 2003 audit observations

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

The Director of External Audit of the Philippines and Chairman of the Audit Operations Committee of the Board of Auditors, Mr. Sabiniano Cabatuan, introduced the reports of the Board of Auditors (A 60 5 Add.5 and A 60 113).

The Auditor may make such observations with respect to its findings resulting from the audit and such comments on the Registrar's financial report as it deems appropriate to the Meeting of States Parties, the Tribunal or the Registrar.

The audit work is then divided among the three members of the Board and, at the end of each year, the auditors submit a summary of their fees.

We conducted our audit in accordance with German audit regulations and generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer in Deutschland (IDW).

The Committee was informed by the Audit Operations Committee of the Board that the Board would review this report of the Secretary General in conjunction with the next audit of peacekeeping operations.

This overview report would consider the Board's recommendation as well and would be submitted to the Assembly at its resumed sixtieth session.

(d) Rations had been procured without a valid contract at MINURSO ( 744,654), UNMISET (the 2004 05 contract was only signed on 17 March 2005) and UNMEE ( 686,989)

However, since the Department of Peacekeeping Operations had been unable to provide the Board with an overall plan or schedule for the periodic assessment of missions, it had been unable to assess the extent of such reviews or assessments.

At the present time, audit assignments are shared among the audit staff provided from the audit services of the members of the Board on an equal basis.

The Board will keep this matter under review in its future audits.

These statements have been examined and include the opinion of the Board of Auditors.

Accept, Sir, the assurances of my highest consideration.

However, should there be a special audit undertaken by only one Board member, the Board may decide to allocate those fees to that member.

(t) Ensure that the United Nations has adequate arrangements for employees to raise concerns in confidence about possible improprieties relating to accounting, internal accounting controls or auditing matters, as well as for confidential submissions by employees of concerns regarding questionable accounting or auditing matters

Audit procedures and results of the additional audit scope

The Board conducted not only financial statement audits but also operational and compliance audits.

The new Bosnia and Herzegovina Law on Accounting and Auditing will, inter alia, put in place a uniform set of international accounting and auditing standards.

The Director of External Audit (South Africa), United Nations Board of Auditors, stated that the Board of Auditors would assess the Atlas reviews and issue a report to the General Assembly in September 2006.

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

(3) auditing results of its annual financial report

Advisory Committee on Administrative and Budgetary Questions

C. Board of Auditors 21 24 11

The Board plans to review this application in its next audit.

b. Parliamentary documentation audit reports on the basis of audits conducted (8)