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

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 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.

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).

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).

Audit opinions qualified by the Board

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

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.

79. The Board of Auditors wishes to express its appreciation for the cooperation and assistance extended to its auditors by the Executive Director and the staff of the Programme.

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

Summary of audited activities and audit reports

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

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

5. Reiterates its request that the Board of Auditors continue its audit coverage of all peacekeeping operations

1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above mentioned organizations

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

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

The Management provided the United Nations Board of Auditors and the internal auditor with full and free access to all accounting and financial records

These auditing standards require that the Board plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement.

(b) Evaluations of supplier performance indicated instances of discrepancies in terms of quality, defects and substitutions at UNOCI, UNFICYP, UNMISET and UNMIL

The Board s main findings are

The Board s main findings are as follows

The Board s main findings are as follows

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.

Financial reports and audited financial statements,

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

The present document was submitted for processing after the established deadline since it was prepared in response to the report of the Board of Auditors of the United Nations, which was finalized after the said deadline.

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

Financial reports and audited financial statements

The Group concurred with the Board's main findings and recommendations.

162. The Board audited other peacekeeping activities and its findings are as follows

With regard to peacekeeping operations, the Board would try to strike a balance between financial and management audits, as the Advisory Committee suggested.

The Board considered the findings and recommendations of the Board of Auditors, and its observations thereon are set out below.

The audit included a general review of financial systems and internal controls and a test examination of the accounting records and other supporting evidence to the extent the Board considered necessary to form an opinion on the financial statements.

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

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

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

16. The Board s interim audits and the Internal Audit reports noted that liquidation documents did not always meet required standards.

Fuel was used to support approximately 21,600 vehicles (civilian and military) and 188 aircraft, 5,500 generators and other fuel consuming equipment.

The recommendations of the United Nations Board of Auditors and the internal auditor are reviewed by the Management.

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.

3rd meeting Financial reports and audited financial statements, and reports of the Board of Auditors

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