User:Jesuiseduardo/sandbox/United Nations Board of Auditors

The United Nations Board of Auditors is the external auditor of the United Nations. It works to ensure accountability and transparency by the United Nations organization and its funds and programs in its budget.

The Board meets twice a year, in a regular session in New York in July and in a special session in November or December, which alternates between New York and elsewhere.

History
The Board was created on 7 December 1946 by General Assembly Resolution 74 (I) in order to act as external auditors of the United Nations, the International Court of Justice and of the specialized agencies of the United Nations.

Mandate
Reports of the Board must be completed no later than 1 June following the end of the financial year to which the accounts relate. These reports are first sent to the Advisory Committee on Administrative and Budgetary Questions, which adds its own comments, before being sent to the General Assembly, or the appropriate agency.

In regards to financial and compliance auditing, the Board works to ascertain whether:
 * The financial statements present fairly the financial position as at the end of the period and the results of operations for the same period
 * The financial statements were prepared in accordance with the standard accounting principles
 * The accounting principles were applied on a basis consistent with those of the preceding financial period
 * Any transactions were made in accordance with Financial Regulations and legislative authority

In regards to performance auditing, the Board may make observations with respect to the efficiency of the financial procedures, the accounting system, and the internal financial controls.It also analyzes the the administration and management of the organization.

Membership
The Board is comprised of three members, each of whom must be the Auditor-General, or officer holding an equivalent title, of a Member State of the United Nations.

Appointment
The General Assembly appoints a new member to the Board every two years at its regular session. Vacancies on the Board are announced at least six months prior to the session, allowing Member States ample time to make recommendations. Nominations are considered in the Fifth Committee before being sent to the General Assembly for appointment.

Term
On 12 April 2001 the General Assembly, via Resolution 55/248, changed the term of office of members to a non-renewable six years beginning on 1 July the year after their appointment. Prior to this, members were appointed for three year terms, which were renewable. This change took effect 1 July 2002. Appointments to the Board are staggered in such a way that the term of office of one of the members expires every two years.

If a member ceases to hold the requisite title of Auditor-General, or similar title, they can no longer serve on the Board and are replaced by the successor of their national office.

Current members
The current members are:

Past members
Auditors-General, or equivalent titles, of the following countries were members of the Board during the following years:


 * 🇸🇪 sweden (1947-1949)
 * Canada (1947-1956) and (1968-1980)
 * Colombia (1948-1978)
 * Denmark (1949-1955)
 * Norway (1955-1961)
 * Netherlands (1956-1965)
 * Pakistan (1961-1976)
 * Belgium (1965-1968) and (1980-1986)
 * Ghana (1976-2000)
 * Bangladesh (1978-1984)
 * Philippines (1984-1993) and (1999-2008)
 * France (1986-1989) and (2001-2010)
 * Germany (1989-1992)
 * United Kingdom of Great Britain & Northern Ireland (1992-2001) and (2010-2016)
 * India (1993-1999)
 * Republic of South Africa (2000-2003) and (2003-2012)
 * People’s Republic of China (2008-2014)
 * United Republic of Tanzania (2012-2018)