Appointment of Auditor for financial years 2005 2008

Article 69 An enterprise shall accept the financial supervision of the competent authority of finance and the financial auditing of the auditing organ of the state under law.

Appointment of an auditor for the financial period 2005 2006.

Following the proposal of the Tribunal, the fourteenth Meeting of States Parties authorized the Tribunal to appoint an auditor to examine the financial statements of the Tribunal for the financial year 2004, pending the appointment of the auditor by the Meeting for the financial period 2005 2006 and subsequent periods.

MPF Ministry of the Plan and Finances

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

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

In addition, the Internal Audit Divisions (I and II) are improving communications policies, audit and administrative procedures, human and financial resources management and training.

58 249. Financial reports and audited financial statements, and reports of the Board of Auditors

59 264. Financial reports and audited financial statements, and reports of the Board of Auditors

60 234. Financial reports and audited financial statements, and reports of the Board of Auditors

61 233. Financial reports and audited financial statements, and reports of the Board of Auditors

62 223. 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

for the 12 month period from 1 July 2004 to 30 June 2005

The quasi fiscal cocoa agencies require a comprehensive, independent, credible, international financial audit.

Item 106 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 P.122

J. Financial report and audited financial statements for 2002 2003 and the report of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors item 121

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 Committee had requested that the Board and the Administration review the situation with a view to speeding up the production and publication of the audit reports and the audited financial statements.

A. Financial statements and audit . 80 89 20

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

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 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.

The report of the Auditor on the financial operations of the Tribunal for the financial period shall be submitted to the Meeting of States Parties through the Tribunal. It shall indicate

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

Agenda item 121 Financial reports and audited financial statements, and reports of the Board of Auditors (continued)

In paragraph 30 of its report on the audit of UNICEF,6 the Board and the administration agreed that, the Consultative Committee on Administrative Questions (Financial and Budgetary) (CCAQ (FB)) should consider whether the United Nations accounting standards needed to be revised.

11.4 The accounts for the financial period shall be submitted by the Registrar to the Auditor not later than 31 March following the end of the financial period.

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

Agenda item 121 Financial reports and audited financial statements, and reports of the Board of Auditors (continued)

Agenda item 106 Financial reports and audited financial statements, and reports of the Board of Auditors (continued)

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

(3) auditing results of its annual financial report

4. In addition to the audit of the accounts and financial transactions, the Board carried out reviews under regulation 12.5 of the financial procedures, the internal financial controls and, in general, the administration and management of peacekeeping operations.

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

4. In addition to the audit of accounts and financial transactions, the Board carried out reviews under article 12.5 of the Financial Regulations of the United Nations.

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