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UN Board of Auditors published reports for the financial year 2018

In early September 2019, the UN Board of Auditors (Board) published its audit findings for the financial year 2018. The Board, chaired by President Scheller, approved the reports at the regular session in New York held from 24 to 25 July 2019.

“The Board assists the United Nations organizations in enhancing operations and accomplishing goals. The Board may be a driver for change and may contribute to improve performance and governance within the United Nations”, Scheller explained at the occasion of the reports’ publication.


The Board consists of President Scheller and the heads of the SAIs of India, Rajiv Mehrishi, and of Chile, Jorge Bermúdez. The reports now published focused on the audited financial statements for the year ended 31 December 2018 and on specific performance issues. Audit findings referred to various areas, e.g. accounting of contributions and benefits payable to employees, financial performance and management, consultant engagement, cooperation with implementing partners, and internal restructuring.

The Bundesrechnungshof prepared audit reports on the following United Nations organizations:

  • UNDP (UN Development Programme)
  • UNCDF (UN Capital Development Fund)
  • UNHCR (UN High Commissioner for Refugees)
  • UNFCCC (UN Framework for Combating Climate Change)
  • UNCCD (UN Convention to Combat Desertification)

In addition, the Bundesrechnungshof was responsible for preparing the concise summary of the principal findings and conclusions contained in the reports. The concise summary also contains an analysis of the financial performance of the audited entities and of the status of the United Nations reform.

President Scheller meets António Guterres, Secretary-General of the United Nations

At the occasion of the Board session in July 2019, President Scheller and his colleagues from India and Chile also met with António Guterres, Secretary-General of the United Nations. “We see our role in raising awareness among our clients for how things should be and help them find a way to accomplish this”, Scheller stated in his speech. Taking regard to growing populism at international level, Scheller stressed the importance of the external audit function to provide reliable data and robust information: “Only those that have evidence-based facts and figures at hand, can make informed decisions and withstand fake news and hate speech”. You can find the full text of the speech here.


From left to right: Bermúdez, Scheller, Guterres, Mehrishi, Ribeiro Viotti

The next Board session and the meeting of the UN Panel of External Auditors will be held at the United Nations premises in Bonn in early December 2019.



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