Note The members of the Board of Auditors have signed only the original English version of the report.

(Signed) Guillermo N. Carague

Chairman, Philippine Commission on Audit

Chairman, Philippine Commission on Audit

The Chairman of the Audit Operations Committee of the Board of Auditors introduced the report of the Board (A 60 5 (Vol. V)).

(Signed) Guillermo N. Carague Chairman, Commission on Audit, Republic of the Philippines Chairman, United Nations Board of Auditors (Lead Auditor)

Creation of one new post of Deputy Chief of the Accounts Unit (Accounting) (P 3)

(Signed) Guillermo N. Carague Chairman, Commission on Audit, Republic of the Philippines Chairman, United Nations Board of Auditors

The Philippines wished to formally present the candidature of Mr. Guillermo Carague, Chairman of the Philippines Commission of Audit, for the post of External Auditor of UNIDO.

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

(Signed) Guillermo N. Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

The audit report for the financial year 2003 was presented by the Registrar at the eighteenth session of the Tribunal.

Mr. Fakie (Chairman of the Board of Auditors) said that the Board remained committed to contributing to accountability and good governance in the United Nations and its funds and programmes.

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

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)

This calculation has been abandoned, reflecting deep dissatisfaction with Prime Minister Abdullah Badawi s administration and impatience for change.

And everybody seems to be making the same calculus, hoping to alter the balance of power within Russia to reinforce Medvedev s position vis à vis Prime Minister Vladimir Putin.

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

Despite written agreement from the Chairman of the National Transitional Government of Liberia to cooperate with the audits, several institutions or individuals refused to provide relevant information in a timely manner.

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

(c) Audits to be carried out by resident auditors in the peacekeeping missions.