UNHCR Program Audits
NSIAD-96-39R: Published: Oct 20, 1995. Publicly Released: Oct 20, 1995.
- Full Report:
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
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Comments: P.L.104-66, section 1111(a) repealed the requirement that GAO inspect annual program audits of the United Nations High Commissioner for Refugees and report the results of its inspections to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.