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UNHCR Program Audits

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

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.

Recommendations

Matter for Congressional Consideration

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P.L.104-66, section 1111(a) repealed the requirement that GAO inspect annual program audits of the United Nations High Commissioner for Refugees and report the results of its inspections to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

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Topics

Aid to refugeesAudit authorityAudit reportsAuditing proceduresInternational organizationsRecordsInternational relationsAuditsInternational affairsRefugees