The United Nations General Assembly in 1959 established the Panel of External Auditors, comprising the individual external auditors of the United Nations system, who are also Heads of Supreme Audit Institutions. Panel Members share experiences and methodologies on an on-going basis so as to ensure as far as possible uniformity of external audit practices throughout the United Nations system.
Panel Members provide independent assurance to Member States and other stakeholders in relation to the proper use of the Organizations’ resources as well as their economic, efficient and effective use. They also play a significant role in assisting the Organizations to improve their operations and their internal control activities. The findings and recommendations of Panel Members are taken seriously, and the status of recommendations is closely monitored to ensure timely and effective implementation. In this way, Panel Members contribute significantly to the fulfillment of the Charter of the United Nations.
CAG has been the Chairman of the Panel of External Auditors during the period December 2011 to December 2013. DG (IR) was the Chairman of the Technical Working Group of the Panel during the same period. Website of UN Panel of External Auditors is: http://www.un.org/auditors/panel//sites/all/themes/cag/images/extlink-icon.png" title="External website that opens in a new window" />
By Resolution 74 (I) of 7 December 1946, the General Assembly established the United Nations Board of Auditors to audit the accounts of the United Nations organization and its funds and programmes and to report its findings and recommendations to the Assembly through the Advisory Committee on Administrative and Budgetary Questions. For this, the General Assembly appoints three members, each of whom must be the Auditor-General (or officer holding the equivalent title) of a Member State. The members of the Board have joint responsibility for the audits.
Website of UN Board of Auditors is http://www.un.org/en/auditors/board//sites/all/themes/cag/images/extlink-icon.png" title="External website that opens in a new window" />
The Comptroller and Auditor General of India has been appointed as a Member of the UN Board of Auditors for the terms 1 July 2014 to 30 June 2020. Following UN organisations will be audited by this office w.e.f. 1st July, 2016.
3. SPMs (UNTSO , UNMOGIP )
4. UNOV (United Nations Office in Vienna )
5. DESA (Department of Economic and Social Affairs)
6. ESCWA ( Economic Commission for Western Asia)
7. ECLAC (Economic Commission for Latin America and the Caribbean)
8. ESCAP (Economic and Social Commission for Asia and the Pacific)
9. ECA (Economic Commission for Africa )
10. ECE (Economic Commission for Europe)
11. ICJ (International Court of Justice)
12. UMOJA (UN –ERP System)
13. CMP (Capital Master Plan)
b. Funds and Programs
1. UNICEF (United Nations Children's Fund)
2. UNOPS (United Nations Office for Project Services)
3. UNJSPF (United Nations Joint Staff Pension Fund)
4. UNCC (United Nations Compensation Commission)
5. ESCROW Account
6. UNFIP (United Nations Fund for International Partnerships (UNFIP)
7. ITC (International Trade Centre)
c. UN Peacekeeping Operations [Volume II, Lead Auditor-Germany]
1. MINUSTAH (United Nations Stabilization Mission In Haiti)
2. UNIFIL (United Nations Interim Force In Lebanon)
3. UNMIK (United Nations Interim Administration Mission in Kosovo)
4. UNDOF (United Nations Disengagement Observer Force)
5. UNFICYP (United Nations Peacekeeping Force in Cyprus)
6. MINURSO ( United Nations Mission for the Referendum in Western Sahara)
d. UN Specialised Agencies
1. World Intellectual Property Organisation (WIPO) for the period from 2012 to 2017 (till June 2018).