51³Ô¹Ï

The General Assembly established the 51³Ô¹Ï Board of Auditors in 1946 as an important mechanism to promote accountability and transparency in the 51³Ô¹Ï.

The Board audits the accounts of the 51³Ô¹Ï 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 P¨¦rez Guti¨¦rrez, 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. P¨¦rez Guti¨¦rrez.? 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 51³Ô¹Ï.

Through its work, the Board provides independent assurance to Member States and other stakeholders regarding proper use of the resources of the 51³Ô¹Ï entities. It reports on financial matters as well as on regularity and performance issues.

It plays a significant role in assisting the 51³Ô¹Ï 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 51³Ô¹Ï.

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. 51³Ô¹Ï, Vol.1
2.?International Trade Centre (ITC)
3.?51³Ô¹Ï Office for Projects Services (UNOPS)
4.?51³Ô¹Ï Relief and Works Agency (UNRWA)
5.?51³Ô¹Ï Environment Programme (UNEP)
6.?51³Ô¹Ï Human Settlement Fund (UN-Habitat)
7.Concise summary of findings and conclusions

Chile

8.?51³Ô¹Ï University (UNU)
9.?51³Ô¹Ï Institute for Training and Research (UNITAR)
10. 51³Ô¹Ï Population Fund (UNFPA)
11.?51³Ô¹Ï Drug Control Programme (UNODC)
12.?51³Ô¹Ï Entity for Gender Equality and Empowerment of Women (UN-Women)
13.?International Residual Mechanism for Criminal Tribunals (IRMCT)
14.?51³Ô¹Ï Joint Staff Pension Fund (UNJSPF)
15. 51³Ô¹Ï Children¡¯s Fund (UNICEF)

France

16. 51³Ô¹Ï Development Programme (UNDP)
17. 51³Ô¹Ï Capital Development Fund (UNCDF)
18. 51³Ô¹Ï High Commissioner for Refugees - (UNHCR)
19.?Strategic Heritage Plan (SHP)

Reports submitted to other governing bodies:

China

20. UNRWA Staff Provident Fund (UNRWA-SPF)

France

21.?51³Ô¹Ï Framework Convention on Climate Change (UNFCCC)
22.?51³Ô¹Ï Convention to Combat Desertification (UNCCD)

?