112 p.
Authors
- Published in
- [New York] : UN
Table of Contents
- United Nations 1
- United Nations Office on Drugs and Crime 1
- General Assembly 1
- Official Records Seventy-ninth Session Supplement No. 5J 1
- United Nations Office on Drugs and Crime 3
- Financial report and audited financial statements 3
- Report of the Board of Auditors 3
- General Assembly 3
- United Nations New York 2024 3
- Contents 5
- Letters of transmittal 6
- Letter dated 31 March 2024 from the Executive Director of the 6
- United Nations Office on Drugs and Crime addressed to the Chair of the Board of Auditors 6
- Letter dated 24 July 2024 from the Chair of the Board of Auditors 7
- Chapter I Report of the Board of Auditors on the financial statements 8
- Opinion 8
- Basis for opinion 8
- Information other than the financial statements and the auditors 8
- Responsibilities of management and those charged with governance 9
- Auditors responsibilities for the audit of the financial statements 9
- Report on other legal and regulatory requirements 10
- Chapter II Long-form report of the Board of Auditors 11
- A. Mandate scope and methodology 14
- B. Findings and recommendations 15
- C. Transmissions of information by management 28
- D. Acknowledgement 30
- Annex 31
- Status of implementation of recommendations up to the financial year ended 31 December 2022 31
- Chapter III Certification of the financial statements 44
- Letter dated 31 March 2024 from the Chief of the Financial 44
- Resources Management Service of the United Nations Office on Drugs and Crime addressed to the Chair of the Board of Auditors 44
- Chapter IV Financial report for the year ended 31 December 2023 45
- A. Introduction 45
- B. Objectives and strategies 45
- C. Activity overview 46
- D. Budget performance highlights 47
- E. Financial analysis 52
- F. Risks challenges and improvements 2023 and beyond 53
- Chapter V Financial statements for the year ended 31 December 2023 56
- Segment reporting by pillars 78
- Segment reporting by pillars 80
