Annual report and audit

(3) auditing results of its annual financial report

(ii) Annual audit plan, budget and staffing

(4) verifying the annual and semi annual compliance reports and submitting them to the auditing committee of the board of directors

UNHCR recognizes that the availability of audit certificates at the time of the annual audit would facilitate the work of auditors in focusing their examinations.

France (Humanitarian Attaché, Consular Attaché)

utilization of a third courtroom

UNHCR recognizes that the availability of audit certificates at the time of the annual audit would facilitate the work of auditors in focusing their examinations.

Report of the Board of Auditors for the year ended 31 December 2004 capital master plan

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

Comptroller and Auditor General of India

of the United Nations

of India and Chairman of the United Nations

of India and Chairman

Chapter IV Certification of the financial statements

The Comptroller and Auditor General of India 26

Comptroller and Auditor General of India

Comptroller and Auditor General of India and Chairman

Comptroller and Auditor General of India

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

44. The Memorandum allows UNHCR to request special OIOS assignments outside of the scope of the annual audit plan.

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

It is expected that all the required audit reports for 2006 covering nationally executed projects will have been submitted by the end of 2006.

Most of the auditors' reports were dated within a few months of the subject financial year, although a few were undated.

There have been five internal audit examinations of the administrative functions of the Fund but, with the exception of the overall annual audit carried out by the Board of Auditors, it appears that no internal audit examination of the investment operations of the Fund has taken place, at least since 1983.

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 first annual report on multi year payment plans3 was considered by the Assembly at its fifty eighth session and the second annual report4 at its fifty ninth session.

PricewaterhouseCoopers (hereinafter the Auditor ) audited the financial statements of the Tribunal for the financial year 2003 in April 2004 and submitted its report on 4 June 2004.

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.

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.

Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

North and Central American Affairs Office, Adviser, 1979 82

UNDP also has an institutionalized system of yearly external audits for both its headquarters and field operations (core and non core activities) and also reports to ECOSOC and the General Assembly of the United Nations.

The PRESIDENT noted that the cost estimates for the Seventh Annual Conference (CCW AP.II CONF.6 3, annex IV) had been considered in 2004 at the Sixth Conference.

The working group was planning to prepare guidelines on auditing and technical notes on risk assessment during the second quarter of 2005.

The biennial budget of WFP for the period 1998 1999 will be presented for consideration at the annual session of its Executive Board in October 1997.

The UNFPA internal audit will review and verify the data during the third quarter of 2005.

The family of the Kuwaiti shareholder separately provided to the secretariat audited financial statements for the company for the years ended 1988 and 1989, which had been audited by a different auditing firm and were materially different to those provided by the individual claimant.

In the last quarter of 2005 the Office of Internal Oversight Services was to audit the liquidation activities.

A statement of all amounts written off is submitted to the Board of Auditors with the annual accounts.

The year in review

Annual review

In addition we are contemplating an interim audit of the financial records on an annual basis covering the records for the years 2005 and 2007.

Total, annual

The Committee understands that primary responsibility has been shifted to the field offices, which are now required to establish annual audit plans, including the timing of the receipt of audit reports and a review of their quality.