UNHCR Program Audits

NSIAD-96-39R: Published: Oct 20, 1995. Publicly Released: Oct 20, 1995.

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Pursuant to a legislative requirement, GAO reviewed the annual program audits of the United Nations High Commissioner for Refugees. GAO noted that: (1) it was unable to inspect the audits, since it was not granted access to audit planning documents and work papers; (2) U.N. resolutions prevent individual donor countries from having access to documents supporting U.N. audits; and (3) the U.N. Board of Auditors has sole responsibility for U.N. program audits.

Matter for Congressional Consideration

  1. Status: Closed - Implemented

    Comments: P.L.104-66, section 1111(a) repealed the requirement that GAO inspect annual program audits of the United Nations High Commissioner for Refugees and report the results of its inspections to Congress.

    Matter: Because GAO does not have access to the documents necessary to perform the required audit inspection, Congress should repeal the functions conferred on the Comptroller General.


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