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Financial Management: UNHCR Program Audits

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Report Type Reports and Testimonies
Report Date Oct. 20, 1995
Report No. NSIAD-96-39R
Subject
Summary:

Pursuant to a legislative requirement, GAO reviewed the annual program audits of the United Nations High Commissioner for Refugees. GAO noted that: (1) it was unable to inspect the audits, since it was not granted access to audit planning documents and work papers; (2) U.N. resolutions prevent individual donor countries from having access to documents supporting U.N. audits; and (3) the U.N. Board of Auditors has sole responsibility for U.N. program audits.

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