Reports submitted to the General AssemblyChina 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 performs external audit of 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 (ACABQ) as also to individual governing bodies not under the General Assembly. The members of the Board have collective responsibility for the audits and approved 23 reports at their regular session at United Nations Headquarters, New York, and remotely from Santiago, Bonn, Beijing and Paris from 20—21 July 2022 (refer to annex). The reports for this session were prepared and approved by the Board Chair and members Jorge Bermudez, Comptroller General of the Republic of Chile (Chairman), Hou Kai, Auditor-General of the National Audit Office of China, and Kay Scheller, President of the German Federal Court of Auditors. Effective 1 July 2022, Pierre Moscovici, First President of the French Cour des comptes, has taken over the Board membership from Mr. Scheller, President of the German Federal Court of Auditors. Each member has a non-consecutive tenure of six years, and the Chairmanship is rotated every two years. Germany List of Board Reports for Review and Approval Annex Reports Submitted to Other Governing Bodies The Board members had a meeting with the Chef de Cabinet for a formal exchange on important priorities and challenges faced by the United Nations on Thursday, 21 July 2022.
- United Nations University (UNU)
- United Nations Institute for Training and Research (UNITAR)
- United Nations Population Fund (UNFPA)
- United Nations Drug Control Programme (UNODC)
- United Nations Entity for Gender Equality and Empowerment of Women (UN-Women)
- International Residual Mechanism for Criminal Tribunals (IRMCT)
- United Nations Joint Staff Pension Fund (UNJSPF)
- United Nations Children’s Fund (UNICEF)
- Concise summary of findings and conclusions
Chile
- United Nations Development Programme (UNDP)
- United Nations Capital Development Fund (UNCDF)
- United Nations High Commissioner for Refugees — (UNHCR)
- Strategic Heritage Plan (SHP)
Chile
- United Nations Framework Convention on Climate Change (UNFCCC)
- United Nations Convention to Combat Desertification (UNCCD)
This year the Board of Auditors audited the financial statements and reviewed the operations of 17 organizations. All the audited entities received an unqualified audit opinion. The key trends and cross-entity issues have been included in the Concise Summary Report, along with specific information regarding the management of implementing partners. The Board further produced three subject specific reports for submission to the General Assembly and produced another three reports for submission to other governing bodies. More detailed information about the Board’s findings can be found in the individual reports published on the Board’s website (http://www.un.org/en/auditors/board/)
- UNRWA Staff Provident Fund (UNRWA-SPF)
