General Matters
Secretariat of the Board
The United Nations provides the Board with a full-time secretariat headed by an Executive Secretary who provides technical, administrative, and secretarial support to the Board and its Audit Operations Committee. The Executive Secretary advises the members of the Board and the Audit Operations Committee on administrative and financial practices and procedures of the United Nations organizations.
Sources of Funding
The resources (travel, subsistence and salaries of national supporting staff) required for carrying out the external audit function at United Nations organizations, are determined by the Board with reference to the particular audits to be performed during each year of the biennium. These costs are borne by the various organizations of the United Nations.
Previous and Current Members to the Board
Auditors-General (or equivalent titles) of the following countries were members of the Board, as indicated:
- Ukrainian SSR (1947-1948)
- 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)
- India (1993-1999)
- Republic of South Africa (2000-2003) and (2003-2012)
Meetings of the Board
The Board of Auditors meets twice a year. The Regular Session is held during the summer at United Nations Headquarters, New York, while the special session is held during the winter at a location agreed upon by the board members.