United Nations Board of Auditors Holds Eightieth Regular Session, 21-22 July at UN Headquarters, New York

The General Assembly established the United Nations Board of Auditors in 1946 as an important mechanism to promote accountability and transparency in the United Nations. The Board audits the accounts of the United Nations Organization and its funds and programmes and reports its findings and recommendations to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions and other governing bodies. The Board has three members, who are jointly responsible for the audit.

The Board held its eightieth regular session in New York on 21 and 22 July 2026. The session was chaired by Amélie de Montchalin, First President of the French Cour des comptes. Together with Ms. De Montchalin, Hou Kai, Auditor-General of the National Audit Office of China, and Vital do Rêgo Filho, President of the Brazilian Federal Court of Accounts, collectively discussed findings and audit opinions.

Effective 1 July 2026, Isma Yatun, Chairperson of the Audit Board of the Republic of Indonesia succeeded Hou Kai, Auditor General of the People's Republic of China, as a Member of the Board. The handover ceremony took place during the session.

On 22 July 2026 the Board met with the Secretary-General to exchange views on key strategic priorities and the challenges facing the United Nations, including the implementation of the UN80 reform agenda, the financial sustainability of the United Nations and the contribution of external oversight to strengthening efficiency, accountability and transparency and institutional performance across the United Nations system.

Through its work the Board provides independent assurance to Member States and other stakeholders regarding proper use of the resources of the United Nations entities. It reports on financial matters as well as on regularity and performance issues. It plays a significant role in assisting the United Nations to improve its operations and internal control systems. The findings and recommendations of the Board have led to continuous systematic improvements in the functioning of the United Nations.

This year, the Board audited the financial statements and reviewed the operations of 19 organizations and submitted the reports to the General Assembly. All audited entities received unqualified opinions. The Board's Concise Summary report, which this year focused on the management of financial constraints, highlights key trends and cross-cutting issues identified across the audits. The Board also issued three reports for submission to other governing bodies. More detailed information on the Board's findings is available in the individual reports published on the Board's website (https://www.un.org/en/auditors/board/).

Annex: List of Board reports for review and approval

Reports submitted to the General Assembly

France

1. United Nations Development Programme (UNDP)
2. United Nations Capital Development Fund (UNCDF)
3. United Nations High Commissioner for Refugees - (UNHCR)
4. Concise summary of findings and conclusions
5. Strategic heritage plan of the United Nations Office at Geneva (SHP)

China

1. United Nations, Vol.1
2. International Trade Centre (ITC)
3. United Nations Office for Projects Services (UNOPS)
4. United Nations Relief and Works Agency (UNRWA)
5. United Nations Environment Programme (UNEP)
6. United Nations Human Settlement Fund (UN-Habitat)

Brazil

1. United Nations University (UNU)
2. United Nations Institute for Training and Research (UNITAR)
3. United Nations Population Fund (UNFPA)
4. United Nations Drug Control Programme (UNODC)
5. United Nations Entity for Gender Equality and Empowerment of Women (UN-Women)
6. International Residual Mechanism for Criminal Tribunals (IRMCT)
7. United Nations Joint Staff Pension Fund (UNJSPF)
8. United Nations Children's Fund (UNICEF)

Reports submitted to other governing bodies

France

1. United Nations Framework Convention on Climate Change (UNFCCC)
2. United Nations Convention to Combat Desertification (UNCCD)

China

1. UNRWA Staff Provident Fund (UNRWA-SPF)