UN Board of Auditors
In 1946, the General Assembly established the Board of Auditors to act as the external auditor of the United Nations. The Board audits and certifies the financial statements of more than 20 UN organizations and peacekeeping missions. In addition, the Board may comment on financial, budgetary or management issues emerging in the context of the United Nations. The Board communicates its findings and recommendations via the Advisory Committee on Administrative and Budgetary Questions (ACABQ) to the Fifth Committee (Administrative and Budgetary) of the General Assembly.
The Board is composed of the heads of the Supreme Audit Institutions of three UN member states. The term of office of Board members is six years. Every two years, the term of office of one of the members expires and a new member is appointed.
As from 1 July 2016, President Scheller has taken office as a member of the United Nations Board of Auditors. In January 2019, he took the chair for a two-year term. Together with the other two Board members, the heads of the Supreme Audit Institutions of Chile and China, President Scheller is responsible for the audit reports.
Mr Kay Scheller, President of the German Supreme Audit Institution (German SAI)
Term expires 30 June 2022
Mr. Hou Kai Auditor General of the People’s Republic of China
Term expires 30 June 2026
Mr Jorge Bermúdez Soto, Comptroller General of the Republic of Chile
Term expires 30 June 2024
The Bundesrechnungshof’s portfolio comprises the following UN organizations and programmes :
1. UN Secretariat
- United Nations Procurement Division (UNPD)
- United Nations Office at Geneva (UNOG)
- Office of the High Commissioner for Human Rights (OHCHR)
- Strategic Heritage Plan (SHP)
2. Funds and programmes
- United Nations Development Programme (UNDP)
- United Nations Development Programme: Global Environment Facility (UNDP-GEF)
- United Nations Capital Development Fund (UNCDF)
- United Nations High Commissioner for Refugees (UNHCR)
- United Nations Framework Convention on Climate Change (UNFCCC)
- United Nations Convention to Combat Desertification (UNCCD)
- UNAMID - African Union-United Nations Hybrid Operation in Darfur
- UNMISS - United Nations Mission in the Republic of South Sudan
- MINUSMA - United Nations Multidimensional Integrated Stabilization Mission in Mali
- MONUSCO - United Nations Organization Stabilization Mission in the Democratic Republic of the Congo
Please follow the links to access both reports on the organizations covered by the German SAI’s audit portfolio and all reports published by the UN Board of Auditors.
UN Panel of External Auditors
As a member of the UN Board of Auditors, President Kay Scheller also serves as an ex officio member of the UN Panel of External Auditors.
The Panel coordinates the audit activities within the United Nations system and issues recommendations on the use of accounting and auditing standards while striving for their continued harmonization. Currently, the Panel membership is composed of 14 Supreme Audit Institutions.
More information on the Panel of External Auditors is available here:
Apart from its membership on the UN Board of Auditors, the German SAI holds the position as external auditor at a number of smaller organisations:
- European Stability Mechanism (ESM), Luxemburg
- Franco-German Youth Office (FGYO) and German-French citizen fund, Paris/Berlin
- French-German Research Institute of Saint-Louis (ISL)
- German-French University (DFH), Saarbrücken
- German-Greek Youth Office (DGJW), Leipzig
- German-Polish Youth Office (GPYO), Potsdam/Warschau
- Institut Laue-Langevin (ILL), Grenoble
- Multinational Corps Northeast, Stettin
- Organisation for Joint Armament Cooperation (OCCAR), Bonn