The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.

The report of auditors for the statutory audit of the 1994 and 1995 financial statements and the audit certificate of the auditors were approved.

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

The plan includes periodic audit reviews of country operations, which are carried out depending on the size and nature of the operation and the potential risks involved.

122. The Board found that the computer operations of the ICSC secretariat had a lot of scope for improvement they were at present restricted to data processing.

15. Contractual services.

Audit of air operations

(viii) Identify appropriate key performance indicators for the performance management of external audit services

Under the cost sharing arrangements, it is estimated that approximately one half of external audit costs are expended on the audit of administrative operations and one half on investment operations.

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

The audit budget for 2005, including the cost of the resident auditor for the Sudan and Burundi operations, amounts to some US 2.8 million.

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.

UNHCR properly requires its implementing partners to supply audit certificates delivered by external auditing firms on their local operations funded by it.

As regards financial matters, the budget exercise would fall entirely within the purview of COP and its Secretariat, while the UN would provide accounting services, expenditure control and internal and external audit.

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.

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.

In case it is otherwise stipulated by the state, such provisions shall prevail.

The Panel also noted that the dates of the audit certificates provided by some claimants in relation to post liberation audited financial statements predated the auditing firm's resumption of operations after the liberation of Kuwait.

It reviews individual agency business plans and assesses how the Fund is helping developing countries to comply with the Protocol's phase out targets and timetables.

(b) There shall be annual audits of the operations of the Fund, in a manner agreed between the United Nations Board of Auditors and the Board. An audit report on the accounts of the Fund shall be made every two years by the United Nations Board of Auditors a copy of the audit report shall be included in the report under (a) above.

(3) setting up and perfecting the enterprise auditing system of annual financial report so as to examine the quality of the annual financial report

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

The report by the auditors, dated 30 November 2004, which is being submitted to the COP in its entirety, indicates that the secretariat has conducted its operations in accordance with the United Nations accounting standards and has established a sound financial basis.

The Board of Auditors has audited the operations of the United Nations Office for Project Services.

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.

It is therefore proposed that the formal title be the Independent Audit Advisory Committee.

The Board of Auditors has audited the operations of the United Nations Population Fund (UNFPA).

2. Requests the Board of Auditors to conduct audits of the secretariat of the Commission on a periodic basis, in accordance with financial regulation 12.5 of the Financial Regulations and Rules of the United Nations and the statute of the Commission.

In addition to the above there was other net income in the total amount of USD 58,902 from different sources like interest income, German social security payments recovered and the cancellation of prior period obligations and exchange differences.

The External Auditor shall express and sign an opinion on the financial statements of the Organization.

Given the auditors right to access such accounts, the audit certification of UNHCR should not be made contingent on the number of audit certificates available at the time of the audit exercise.

The new D 2 post will head audit operations based in Geneva.

6. The Board also reviewed and evaluated the manner in which the resources of the ICSC secretariat are deployed and reviewed the status of information technology applications in the secretariat and their impact on the efficiency of its operations.

Under the non compliance procedures of the Montreal Protocol, when there are concerns as to a party's compliance with its Protocol obligations, scrutiny of its performance may be triggered in one of three ways by another party by the secretariat or by the party in respect of itself.

9. Review of the functioning of the administration of justice in the United Nations Secretariat.

The Board of Auditors has audited the financial transactions made in respect of the capital master plan and has reviewed its operations for the period from 1 January to 31 December 2004.

Honduras had been listed for consideration because of a previous decision of the Parties (decision XV 35) which contained the Party's plan of action for returning to compliance with the Protocol's methyl bromide phase out obligations.

Financial reports and audited financial statements and reports of the Board of Auditors

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.

For example, in UNCC claim No. 3011313 the claimant supported his claim for business losses with audited financial statements for the fiscal year 1990 with an audit certificate dated 25 March 1991.

Key duties include authorizing and recording transactions, issuing and receiving assets, making payments and reviewing or auditing transactions.

The Board of Auditors has audited the operations of the United Nations Children s Fund including the greeting card and related operations at UNICEF headquarters in New York, at Copenhagen and Geneva and at 15 field offices.

For 2004 the cost of audit services was approximately US 2.1 million.

Exhibit VI