Adopts the approval of the Permanent Council of the ISF's Closing Accounts for the 2003 2004 Financial Year.

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

Follow up to concluding observations

Concluding observations Brazil

Concluding observations Botswana

Concluding observations Croatia

Concluding observations Kyrgyzstan

Concluding observations Angola

Concluding remarks

Closing statements

Final recommendations of the Declaration

In addition, I have the honour to present the report of the Board of Auditors with respect to the above accounts, including an audit opinion thereon.

Open Accounts

All accounts

Special accounts.

b Outposted to the Department of Economic and Social Affairs for financial matters related to technical cooperation.

Monitoring of accounts

Report by the Director General

Health accounts

Principal accounts

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

Concluding observations Equatorial Guinea

Concluding observations Antigua and Barbuda

Concluding remarks and recommendations

Concluding comments 112 54.

Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

Audit process

External auditors

Internal auditors

Scope of audit

Audit opinion

Resident auditors

(i) Accounts Unit

External audit

Internal audit

Audit costs

Opening of bank accounts

Accounts payable

(ii) Accounts Division

Reconciliation of bank accounts

Technical cooperation and follow up to concluding observations

Chapter Paragraphs Page

The Member in question shall have the right of recourse in the final instance to the International Court of Justice.

The auditor has also told the Commission that he does not believe that his firm prepared these accounts.