The internal control systems and financial records are subject to reviews by the Office of the Comptroller General and the External Auditor during their respective audits.

(c) Arrangements for internal and external auditing, financial and non financial reporting and other requirements in respect of accountability for funds of the Fund

4. In addition to the audit of accounts and financial transactions, the Board carried out reviews under article 12.5 of the Financial Regulations of the United Nations.

The external auditors opine on the fair presentation of UNOPS financial statements.

4. In addition to the audit of the accounts and financial transactions, the Board carried out reviews under regulation 12.5 of the financial procedures, the internal financial controls and, in general, the administration and management of peacekeeping operations.

It has created 200 jobs, 20 per cent of them for women.

4. In addition to the audit of the accounts and financial transactions, the Board carried out reviews under article 12.5 of the Financial Regulations of the United Nations.

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

3. In addition to its audit of the accounts and financial transactions, the Board carried out reviews under article 12.5 of the United Nations Financial Regulations.

for the 12 month period from 1 July 2004 to 30 June 2005

Financial reports and audited financial statements,

Financial reports and audited financial statements, and reports of the Board of Auditors

The present document was submitted for processing after the established deadline since it was prepared in response to the report of the Board of Auditors of the United Nations, which was finalized after the said deadline.

Financial reports, audited financial statements and reports of the Board of Auditors

Financial reports and audited financial statements

Higher requirements for external audit services.

Provision is made for the cost of external audit services.

The Board of Auditors in March April 1998 addressed financial audits at Headquarters locations.

The report is divided in two parts, one covering the audit of financial issues and the other the audit of management issues.

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

20. The accounts and financial management of all funds governed by the present rules shall be subject to the internal and external audit process of the United Nations.

58 249. Financial reports and audited financial statements, and reports of the Board of Auditors

59 264. Financial reports and audited financial statements, and reports of the Board of Auditors

60 234. Financial reports and audited financial statements, and reports of the Board of Auditors

61 233. Financial reports and audited financial statements, and reports of the Board of Auditors

62 223. Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

4. In addition to the audit of the accounts and financial transactions, the Board carried out reviews under financial regulations 12.5. The reviews concerned the efficiency of financial procedures, the internal financial controls and, in general, the administration and management of UNICEF.

3. In addition to the audit of the accounts and financial transactions, the Board carried out reviews under regulation 12.5 of the Financial Regulations and Rules of the United Nations.

Internal services prepare audit plans for discussion with internal and external auditors (2 in 1997) prepare missions of internal and external auditors (4 in 1997) and follow up and facilitate the implementation of audit recommendations (3 in 1997).

1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above mentioned organizations, with the exception of the financial statements of the United Nations Office for Project Services Ibid., Supplement No. 5J (A 59 5 Add.10).

Independent external audits should provide an objective assurance that the financial statements present a true and fair view (or are presented fairly in all material respects) of the financial condition and performance of the audited entity.

Item 106 Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors P.122

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

The audit included a general review of financial systems and internal controls and a test examination of the accounting records and other supporting evidence to the extent the Board considered necessary to form an opinion on the financial statements.

As regards financial matters, the budget exercise would fall entirely within the purview of COP and its Secretariat, while the UN would provide accounting services, expenditure control and internal and external audit.

This estimate covers the cost of external audit services.

P.O. Box 500 A 1400 Vienna, Austria

(iv) Business process review working capital financing financial framework for strategic priority 5 implementation funding arrangements for United Nations staff safety and security update on the WFP management plan 2004 2005 follow up on the recommendations of the external auditor report of the external auditor on financial reporting standards of WFP proposed programme of work of the external auditor for the 2004 2005 biennium (WFP EB.A 2005 6 F)

J. Financial report and audited financial statements for 2002 2003 and the report of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors item 121

The internal control systems and financial records are subject to reviews by the Office of Internal Oversight Services and the United Nations Board of Auditors during their respective audits.

A. Financial statements and audit . 80 89 20