Fund of the United Nations Environment Programme: Financial Report and Audited Financial Statements for the Year Ended 31 December 2016 and Report of the Board of Auditors

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dc.contributor.authorUnited Nations Board of Auditors
dc.contributor.organizationCorporate Services Division
dc.contributor.otherSharma, Shashi Kant
dc.contributor.otherAssad, Mussa Juma
dc.contributor.otherScheller, Kay
dc.date.accessioned2018-05-28T13:25:05Z
dc.date.available2018-05-28T13:25:05Z
dc.date.issued2016
dc.descriptionGemini said This report provides an independent audit of the financial statements and operational activities of the United Nations Environment Programme for the year ended 31 December 2016. The audit aims to ensure that financial reporting accurately reflects the organisation’s position and performance in accordance with international accounting standards, while also evaluating the efficiency of administrative procedures and internal controls. The scope encompasses the primary fund, various trust funds, and multilateral environmental agreements managed by the programme. Methodologies included testing accounting records, reviewing financial systems, and assessing management disclosures. Findings indicate a strong financial position with substantial surpluses and liquidity. However, the auditors identified significant operational delays, specifically regarding the financial closure of long-completed projects and a lack of a formalised anti-fraud policy.
dc.formatText
dc.identifier.urihttps://wedocs.unep.org/handle/20.500.11822/25482
dc.languageEnglish
dc.subjectenvironmental financing
dc.titleFund of the United Nations Environment Programme: Financial Report and Audited Financial Statements for the Year Ended 31 December 2016 and Report of the Board of Auditorsen
dc.typeProgramme/project resource
wd.identifier.collectionPublications and Documentsen

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