United Nations Board of Auditors Holds Seventy-Seventh Regular Session, 25-26 July at New York Headquarters

ORG/1734

27 July 2023

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 21 reports at their regular session at United Nations Headquarters, New York, on 25 and 26 July (refer to annex).

The reports for this session were prepared and approved by the Board Chair and members Hou Kai, Auditor-General of the National Audit Office of China, Jorge Bermúdez, Comptroller General of Chile and Pierre Moscovici, First President of the French Cour des comptes.

The Board members had a meeting with the Secretary-General for an exchange of views on important priorities and challenges faced by the United Nations on Wednesday, 26 July. The Board members also presented their critical findings from their respective portfolios to the Secretary-General at this meeting.

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 its 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 of Auditors audited the financial statements and reviewed the operations of 17 organizations. All the audited entities received an unqualified audit opinion. The Board further produced a Concise Summary Report for submission to the General Assembly and another three reports for submission to other governing bodies. 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. More detailed information about the Board’s findings can be found in the individual reports published on the Board’s website at www.un.org/en/auditors/board.

Annex

List of Board Reports for Review and Approval

Reports Submitted to the General Assembly

China