UNITED NATIONS BOARD OF AUDITORS HOLDS SIXTY-SECOND SESSION AT HEADQUARTERS

The United Nations Board of Auditors, the independent external auditors of the United Nations and its funds and programmes, held its sixty-second regular session during the period 16 to 18 July 2008 at United Nations Headquarters in New York.  The main purpose of the meeting was to review and approve the audit reports of the Board to be presented to the General Assembly and other legislative/governing bodies.

The Board derives its mandate from a 1946 General Assembly resolution, which provides for the Board to audit the accounts and financial statements of the United Nations and its funds and programmes.  The audits are conducted in accordance with the Financial Regulations and Rules of the United Nations, as well as the International Standards on Auditing.

A total of 24 reports were discussed and approved, 18 of which are to be presented to the General Assembly at its sixty-third session.  These are the United Nations Secretariat; International Trade Centre (ITC); United Nations University (UNU); United Nations Development Programme (UNDP); United Nations Children’s Fund (UNICEF); United Nations Relief and Works Agency in the Near East (UNRWA); United Nations Institute for Training and Research (UNITAR); United Nations High Commissioner for Refugees (UNHCR); United Nations Environment Programme (UNEP); United Nations Population Fund (UNFPA); United Nations Human Settlements Programme (UN-HABITAT); United Nations Office for Drugs and Crime(UNODC); United Nations Office for Project Services (UNOPS); International Criminal Tribunal for Rwanda (ICTR); International Criminal Tribunal for the Former Yugoslavia (ICTY); United Nations Joint Staff Pension Fund (UNJSPF); Capital Master Plan (CMP); and the Concise Summary Report.

In addition, at the request of the Advisory Committee on Administrative and Budgetary Questions (ACABQ), a special report entitled “Review of the Activities of the Procurement Task Force” was issued.

The detailed findings in these reports will be made available through the United Nations Official Documents System (ODS) in all the official languages of the United Nations in time for the sixty-third session of the General Assembly.  These reports will first be examined by ACABQ, which will present its own report to the Fifth Committee (Administrative and Budgetary) of the General Assembly.

Another matter discussed at the meeting was the Board’s consolidated audit plan for the biennium 2008-2009 based on the most recent risk assessment carried out.  Particular attention would be paid to tracking progress towards the implementation of International Public Sector Accounting Standards (IPSAS); new or upgraded enterprise resource planning systems to take into account the detailed requirements of IPSAS; asset management; and end-of-service liabilities including after-service health insurance.

The Board met with the Secretary-General and briefed him on the results of the various audits undertaken.  A number of other issues of concern to the Board were discussed.  The Board also met with the Independent Audit Advisory Committee (IAAC) at the latter’s request.  Among the topics discussed are the IAAC’s terms of reference; cooperation between IAAC and the Board; and the single audit principle.

Finally, the Board is pleased to welcome Liu Jai Yi, Auditor General of China, as the new Member of the Board with effect from 1 July 2008.  He replaces Reynaldo Villar, Chairman of the Philippines Commission on Audit, whose tenure of appointment came to an end.

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For information media • not an official record