The independent auditor may not be designated for more than three years.

INTERIM REPORT OF THE EXTERNAL AUDITOR, FINANCIAL PERFORMANCE REPORT AND PROGRAMME PERFORMANCE REPORT

Interim report of the External Auditor on the accounts of the

The interim report of the External Auditor will include the Director General's observations on the implementation of the recommendations of the External Auditor.

The interim report of the External Auditor will include the Director General's observations on the implementation of the recommendations of the External Auditor.

i. Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005

Interim report of the External Auditor (IDB.30 8 PBC.21 8)

Interim report of the External Auditor (IDB.30 8 PBC.21 8)

Interim report of the External Auditor (PBC.21 8 IDB.30 8)

The External Auditor would report on the status of implementation of those recommendations in his next report.

Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005 (item 3)

4 (a) Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005

Item 3. Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005

The Council of Members shall designate the independent auditor by holding a tender in which at least three relevant specialized firms shall take part.

INTERIM REPORT OF THE EXTERNAL AUDITOR, FINANCIAL PERFORMANCE REPORT AND PROGRAMME PERFORMANCE REPORT FOR THE BIENNIUM 2004 2005 (item 3) IMPLEMENTATION OF THE RECOMMENDATIONS OF THE

Lead Auditor

Lead Auditor

Auditor General

(a) REPORT OF THE EXTERNAL AUDITOR, FINANCIAL PERFORMANCE REPORT AND PROGRAMME PERFORMANCE REPORT FOR THE BIENNIUM 2002 2003 (IDB.28 2 and Add.1 IDB.29 3, IDB.29 5)

(a) INTERIM REPORT OF THE EXTERNAL AUDITOR, FINANCIAL PERFORMANCE REPORT AND PROGRAMME PERFORMANCE REPORT FOR THE BIENNIUM 2004 2005 (IDB.30 2 and Add.1, IDB.30 8, IDB.30 9)

In decision IDB.29 Dec.2 on the report of the External Auditor for the period 2002 2003, the Board, inter alia, requested the Director General to implement the recommendations of the External Auditor fully and without delay and to report thereon to the Board at its thirtieth session.

Although the Auditor General's report was submitted in mid February, the Chairman has not approved or taken any action on it.

The Secretariat was taking the necessary action in that regard in coordination with other organizations. The External Auditor would also report on those issues in his next report.

REPORT OF THE PROGRAMME AND BUDGET COMMITTEE (items 4 (a) to (h)) IMPLEMENTATION OF THE RECOMMENDATIONS OF THE EXTERNAL AUDITOR (item 7)

The Executive Committee disagreed, noting that this might encourage poorer performance on those matters The evaluators recommended that the Executive Committee should engage an independent auditor to assist with account reconciliation.

Mr. MANALO (Philippines), welcoming the report of the External Auditor, expressed the hope that UNIDO would build on the strengths highlighted in the report and also address the weaknesses identified.

v. Appointment of an External Auditor

(e) Appointment of an External Auditor

C. Function of the Auditor General

On 12 May, at the recommendation of the Chairman, the Committee also took note of the Director General's observations on the implementation of the recommendations of the External Auditor as contained in the interim report of the External Auditor (PBC.21 8).

Report to the United Nations Board of Auditor and the Advisory Committee on Administrative and Budgetary Questions (E ICEF 2005 AB L.6)

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.

APPOINTMENT OF AN EXTERNAL AUDITOR (item 12)

MS. EVA LINDSTRÖM, AUDITOR GENERAL OF SWEDEN

4 (e) Appointment of an External Auditor

E. Appointment of the auditor for 2004

Item 12. Appointment of an External Auditor

At its twenty sixth session, the Board requested the External Auditor to submit each year in time for the Committee session a short interim report on the activities carried out by the External Auditor and any recommendations resulting therefrom (IDB.26 Dec.2, para. (h) (ii)).

Auditor General of the Republic of South Africa

Auditor General of the Republic of South Africa

Auditor General of the Republic of South Africa

Appointment of Auditor for financial years 2005 2008

Auditor General of the Republic of South Africa

c Excludes the Office of the Resident Auditor.

Reports of the auditor for 2002 and 2003