UNITED NATIONS
BOARD OF AUDITORS

United Nations Organizations Audited

The Board of Auditors is responsible for the audit of 28 United Nations entities or projects. With the concurrence of the Advisory Committee for Administrative and Budgetary Questions (ACABQ), the Board allocates and rotates assignments among individual members. However, responsibility for the Board's reports is collegial. The current distribution of the Board’s portfolio is as follows.

Organization
Lead auditor
1. United Nations Headquarters United Kingdom of Great Britain and Northern Ireland
2. United Nations Peacekeeping Operations (UNPKO) India
3. International Trade Centre (ITC) United Kingdom of Great Britain and Northern Ireland
4. United Nations University (UNU) India
5. United Nations Development Programme (UNDP) United Republic of Tanzania
6. United Nations Capital Development Fund (UNCDF) United Republic of Tanzania
7. United Nations Children's Fund (UNICEF) India
8. United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) United Republic of Tanzania
9. United Nations Institute for Training and Research (UNITAR) United Kingdom of Great Britain and Northern Ireland
10. Voluntary Funds administered by the United Nations High Commissioner for Refugees (UNHCR) United Kingdom of Great Britain and Northern Ireland
11. Fund of the United Nations Environment Programme (UNEP) United Republic of Tanzania
12. United Nations Population Fund (UNFPA) United Republic of Tanzania
13. United Nations Human Settlements Programme (UN-HABITAT) United Republic of Tanzania
14. United Nations Office on Drugs and Crime (UNODC) United Kingdom of Great Britain and Northern Ireland
15. United Nations Office for Project Services (UNOPS) United Kingdom of Great Britain and Northern Ireland
16. United Nations Women (UN-Women) United Republic of Tanzania
17. International Criminal Tribunal for Rwanda (ICTR) United Republic of Tanzania
18. International Tribunal for the Former Yugoslavia (ICTY) United Republic of Tanzania
19.The International Residual Mechanism for Criminal Tribunals (IRMCT) United Republic of Tanzania
20. United Nations Fund for International Partnerships (UNFIP) United Kingdom of Great Britain and Northern Ireland
21. United Nations Compensation Commission (UNCC) United Kingdom of Great Britain and Northern Ireland
22. United Nations Framework for Combating Climate Change (UNFCCC) India
23. United Nations Joint Staff Pension Fund (UNJSPF) India
24. United Nations Convention for Combating Desertification (UNCCD) India
25. United Nations Escrow Account India
Special projects
Lead auditor
1. Capital Master Plan (CMP) United Kingdom of Great Britain and Northern Ireland
2. Umoja United Kingdom of Great Britain and Northern Ireland
3. Information Technology (OICT) United Kingdom of Great Britain and Northern Ireland
4. Strategic Heritage Plan (SHP) India

Effective 1 July 2016, the portfolio of the Board will be distributed as follows.

Organization
Lead auditor
1. United Nations Headquarters India
2. United Nations Peacekeeping Operations (UNPKO) Federal Republic of Germany 
3. International Trade Centre (ITC) India
4. United Nations University (UNU) Federal Republic of Germany 
5. United Nations Development Programme (UNDP) United Republic of Tanzania
6. United Nations Capital Development Fund (UNCDF) United Republic of Tanzania
7. United Nations Children's Fund (UNICEF) India
8. United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) United Republic of Tanzania
9. United Nations Institute for Training and Research (UNITAR) Federal Republic of Germany 
10. Voluntary Funds administered by the United Nations High Commissioner for Refugees (UNHCR) Federal Republic of Germany 
11. Fund of the United Nations Environment Programme (UNEP) United Republic of Tanzania
12. United Nations Population Fund (UNFPA) United Republic of Tanzania
13. United Nations Human Settlements Programme (UN-HABITAT) United Republic of Tanzania
14. United Nations Office on Drugs and Crime (UNODC) Federal Republic of Germany 
15. United Nations Office for Project Services (UNOPS) India
16. United Nations Women (UN-Women) United Republic of Tanzania
17. International Criminal Tribunal for Rwanda (ICTR) United Republic of Tanzania
18. International Tribunal for the Former Yugoslavia (ICTY) United Republic of Tanzania
19.The International Residual Mechanism for Criminal Tribunals (IRMCT) United Republic of Tanzania
20. United Nations Fund for International Partnerships (UNFIP) India
21. United Nations Compensation Commission (UNCC) India
22. United Nations Framework for Combating Climate Change (UNFCCC) Federal Republic of Germany 
23. United Nations Joint Staff Pension Fund (UNJSPF) India
24. United Nations Convention for Combating Desertification (UNCCD) Federal Republic of Germany 
25. United Nations Escrow Account India
Special projects
Lead auditor
1. Capital Master Plan (CMP) India
2. Umoja India
4. Strategic Heritage Plan (SHP) Federal Republic of Germany 
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