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Mandate, Panel Members and Organizations Audited


The Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency was established by the General Assembly Resolution 1438 (XIV) of 5 December 1959. It is made up of: (a) the members of the United Nations Board of Auditors; and (b) the external auditors of the Specialized Agencies of the United Nations and of the International Atomic Energy Agency.

The main objectives of the Panel are to further the co-ordination of the audits for which its members are responsible, and to exchange information on audit methods and findings.

The Panel may submit to the executive heads of the organisations audited any observations or recommendations it may wish to make in relation to the accounts and financial procedures of the organisation concerned. The executive heads of the participating organisations may also, through their auditors submit requests to the Panel for its opinion or recommendation on any matter within its competence.

Panel Members and Organizations Audited

The current members of the Panel, the organizations audited, and the dates when each member’s term of office expires, are as follows:

Panel Members

Organizations Audited

Date Term of office Ends

Comptroller and Auditor General of the United Kingdom of Great Britain and Northern Ireland
(Chairman of the Panel)

World Intellectual Property Organization (WIPO)

31 December 2023

Comptroller and Auditor General of India
(Vice-Chairman of the Panel)

  1. United Nations Secretariat (Volume 1)
  2. United Nations Children's Fund (UNICEF)
  3. United Nations Compensation Commission (UNCC)
  4. International Trade Centre (ITC)
  5. United Nations Office for Project Services (UNOPS)
  6. Information Communication Technology (OICT)
  7. Umoja

Term ends 30 June 2020

President of the German Federal Court of Auditors

  1. United Nations Peacekeeping Operations (UNPKO)
  2. United Nations High Commissioner for Refugees (UNHCR)
  3. United Nations Development Programme (UNDP
  4. Global Environment Facility (UNDP-GEF)
  5. United Nations Capital Development Fund (UNCDF)
  6. United Nations Framework Convention on Climate Change (UNFCCC)
  7. United Nations Convention to Combat Desertification (UNCCD)
  8. Strategic Heritage Plan (SHP)

Term ends 30 June 2022

Comptroller General of the Republic of Chile

  1.  United Nations Joint Staff Pension Fund (UNJSPF)
  2. United Nations Population Fund (UNFPA)
  3. United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA)
  4. United Nations Relief and Works Agency for Palestine Refugees in the Near East Microfinance Department (UNRWA-MD)
  5. United Nations Relief and Works Agency for Palestine Refugees in the Near East Provident Fund (UNRWA-SPF)
  6. International Tribunal for the Former Yugoslavia (ICTY)
  7. International Tribunal for Rwanda (ICTR)
  8. United Nations Environment Programme (UNEP) including Global     Environmental Facility (UNEP-GEF)
  9. United Nations Human Settlements Programme (UN-HABITAT)
  10. United Nations Entity for Gender Equality and the Empowerment of Women (UN-Women)
  11. Mechanism for the International Criminal Tribunals (MICT)
  12. United Nations Office on Drugs and Crime (UNODC)
  13. United Nations University (UNU)
  14. United Nations Institute for Training and Research (UNITAR)

Term ends 30 June 2024

First President of the Court of Accounts of France

World Food Programme (WFP)

30 June 2022

Chairman, Philippine Commission on Audit  

  1. Food and Agriculture Organization of the United Nations (FAO)
  2. World Health Organization (WHO)
  3. International Labour Organization (ILO)
  4. United Nations Industrial Development Organization (UNIDO)

31 December 2019

31 December 2019

31 March 2024

30 June 2020

Director, Swiss Federal Audit Office

  1. Universal Postal Union (UPU)
  2. World Meteorological Organization (WMO)

31 December 2020
30 June 2020

President, Corte dei Conti

  1. International Telecommunication Union (ITU)
  2. International Civil Aviation Organization (ICAO)

31 December 2019

Ghana Audit Service

  1. International Maritime Organization (IMO)
  2. International Organization on Migration (IOM)

31 December 2019
31 December 2022

The Audit Board of The Republic of Indonesia

International Atomic Energy Agency (IAEA)

31 December 2019

Auditor General of Canada

United Nations Educational, Scientific and Cultural Organization (UNESCO)

31 December 2023

Controller and Auditor General of the United Republic of Tanzania


1 July 2018 to 30 June 2021