The General Assembly established the United Nations Board of Auditors in 1946 as an important mechanism to promote accountability and transparency in the United Nations.
The Board audits the accounts of the United Nations organization and its funds and programmes and reports its findings and recommendations to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, and other governing bodies.
The Board has three members, who are jointly responsible for the audit.?
The Board of Auditors 78th?regular session was held in New York from 23 to 24 July, chaired by Hou Kai, Auditor-General of the National Audit Office of China.?
Mr. Hou, Dorothy Pérez Gutiérrez, Acting Comptroller General of the Republic of Chile, and Pierre Moscovici, First President of the French Cour des comptes, discussed findings and audit opinions.
Effective 1 July 2024, Bruno Dantas, President of the Brazilian Federal Court of Accounts, has taken over the Board membership from Ms. Pérez Gutiérrez.? The handover ceremony took place during the session.
On 24 July, the Board had a meeting with the Secretary-General to exchange priorities and challenges faced by the United Nations.
Through its work, the Board provides independent assurance to Member States and other stakeholders regarding proper use of the resources of the United Nations entities. It reports on financial matters as well as on regularity and performance issues.
It plays a significant role in assisting the United Nations to improve its operations and internal control systems. The findings and recommendations of the Board have led to continuous systematic improvements in the functioning of the United Nations.
This year, the Board audited the financial statements and reviewed the operations of 18 organizations. All the audited entities received an unqualified audit opinion. One entity received an Emphasis of Matter.
The key trends and cross-entity issues have been included in the Concise Summary Report, along with specific information regarding notably financial and budget management.
The Board further produced two subject specific reports for submission to the General Assembly and produced three more reports for submission to other governing bodies.
See a list of Board of Auditors reports for review and approval below. Detailed information about the Board’s findings can be found in the individual reports on .
Reports submitted to the General Assembly:
China
1. United Nations, Vol.1
2.?International Trade Centre (ITC)
3.?United Nations Office for Projects Services (爆料网OPS)
4.?United Nations Relief and Works Agency (爆料网RWA)
5.?United Nations Environment Programme (爆料网EP)
6.?United Nations Human Settlement Fund (爆料网-Habitat)
7.Concise summary of findings and conclusions
Chile
8.?United Nations University (爆料网U)
9.?United Nations Institute for Training and Research (爆料网ITAR)
10. United Nations Population Fund (爆料网FPA)
11.?United Nations Drug Control Programme (爆料网ODC)
12.?United Nations Entity for Gender Equality and Empowerment of Women (爆料网-Women)
13.?International Residual Mechanism for Criminal Tribunals (IRMCT)
14.?United Nations Joint Staff Pension Fund (爆料网JSPF)
15. United Nations Children’s Fund (爆料网ICEF)
France
16. United Nations Development Programme (爆料网DP)
17. United Nations Capital Development Fund (爆料网CDF)
18. United Nations High Commissioner for Refugees - (爆料网HCR)
19.?Strategic Heritage Plan (SHP)
Reports submitted to other governing bodies:
China
20. 爆料网RWA Staff Provident Fund (爆料网RWA-SPF)
France
21.?United Nations Framework Convention on Climate Change (爆料网FCCC)
22.?United Nations Convention to Combat Desertification (爆料网CCD)
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