SIXTY-FOURTH WORLD HEALTH ASSEMBLY Agenda item 17.8
WHA64.23 24 May 2011
Appointment of the External Auditor The Sixty-fourth World Health Assembly, 1. RESOLVES that the Chairperson of the Commission on Audit of the Philippines be appointed External Auditor of the accounts of the World Health Organization as well as the non-consolidated affiliated entities and partnerships for the period 2012–2015, and that the Chairperson audits in accordance with the principles incorporated in Regulation XIV of the Financial Regulations and the Appendix to the Financial Regulations, provided that, should the necessity arise, the Chairperson may designate a representative to act in the Chairperson’s absence; 2. EXPRESSES its thanks to the Comptroller and Auditor-General of India for the work performed for the Organization in the audit of the accounts for the financial periods 2008–2009 and 2010–2011. 3. FURTHER REQUESTS the Director-General to establish contractual terms and conditions between the Organization and the appointed External Auditor to cover the modalities of the External Auditor’s work in fulfilling its mandate, with particular reference to the additional requirements posed by the introduction of the International Public Sector Accounting Standards as of 2012.
Tenth plenary meeting, 24 May 2011 A64/VR/10 = = =