Audit report

aAfrican Programme for Onchocerciasis Control (APOC) Programme africain de lutte contre I'onchocercose JAF.FACJOINT ACTION FORUM Office of the Chairman JOINT ACTION FORUM Eleventh session Paris (France). 6-9 December 2005 Item 2l of the Provisional Aeenda FORTIIVI D'ACTION C OMMTINE Bureau du Pr6sident JAI11.8 ORIGINAL: ENGLISH November 2005 AUDIT REPORT OPINION OF THE EXTERNAL AUDITOR To: The Joint Action Forum African Programme for Onchocerciasis Gontro! We have audited the accompanying Status of Funds Statement and Annexes I and ll of the African Programme for Onchocerciasis Control for the financial period ended 31 December 2004. This Status of Funds Statement is the responsibility of the Programme Director. Our responsibility is to express an opinion on the Status of Funds Statement based on our audit. We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, the Specialized Agencies and the lnternational Atomic Energy Agency, and conforming with lnternational Standards on Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the Status of Funds Statement is free of material misstatement. An audit includes examining, on a test basis, and as considered by the Auditor to be necessary in the circumstances, evidence supporting the amounts and disclosures in the Status of Funds Statement. An audit also includes assessing the accounting principles used and significant estimates made by the Director, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for the audit opinion. ln our opinion, the Status of Funds Statement and Annexes I and ll present fairly, in all material respects, the balance of the Fund as at 31 December 2004 and the results of the operations for the period then ended in accordance with the stated accounting policies set out in Annex ll of the Status of Funds Statement, which were applied on a basis consistent with that of the preceding financial period. Further, in our opinion, the transactions of the African Programme for Onchocerciasis Control which we have tested as part of our audit, have in all significant respects been in accordance with the Financial Regulations and legislative authority. We have no further observations to report as a result of our audit. eneral of lndia External Auditor[^," corntroller 2 November 2005