Audit report

>\ Onchocerciasis Control Programme in West Africa (OCP) Programme de lutte contre I'onchocercose en Afrique de I'Ouest .IOINT PROGRAMME COMMITTE,E JPC _ CCP COMITE CONJOINT DU PROGRAMME Office of the Chairman Bureau du Pr6sident JOINT PROGRAMME COMMITTEE Twenty-first session Yaound6, l4 - l5 December 2000 Provisional agenda item I I JPC2I.5 OzuGTNAL : ENGLISH September 2000 AUDIT REPORT OPINICI'I OF THE EXTERNAL AUDITOR To: The Joint Programme Committee of the Onchocerciasis Control Programme in West Africa We have audited the accompanying Status of Funds Statement and Annexes I and ll of the Onchocerciasis Control Programme in West Africa for the financial period ended 31 December 1999. This Status of Funds Statement is the responsibility of the programme Director. Our responsibility is to express an opinion on the Status of Funds Stitement based on our audit. We conducted our audtt in accordance with the Common erOiting Standards of the panel of External Auditors of the United Nations, speciatized agencies and the tnternationat Atomic Energy Agency. Those standards require that we plan and perform the audit t,o obtain reasonable assurance about whether the Status oi Funds Statement is free of material misstatement. An audit includes examining, on a test basis, evidence supporting thil amounts and disclosures in the Trust Fund-btatement. An audit also includei assessing the accounting principles used and signtficant estimates made by the Director, as wetl as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for the audit opinion. ll og opinion, the Status of Funds Statement presents fairly, in atl respects, the balance of the Fund as at 31 December 1999 and the results of the-operationi for ihe period then ended in accordance with the stated accounting poticies set out in Annex lt of the Status of Funds Statement, which were applied on a basis consistent wtth that of the preceding financialperiod. Further, in our opinion, the transactions of the Onchocerciasis Controt Programme in West Africa which we have tested as part of our audit, have in all significant respects been in accordance with the Financial Regulations and Legislative Authority. Audit observation Only funds drawn from the World Bank are taken into this Status of Funds when the World Health Organization (WHO) requests cash to be remitted. Funds received from donors together with interest thereon, which has not been remitted to WHO as the executing agency, are accounted for by the World Bank and reported on separately. we have no further observations to report as a result of our audit- o.^^Ac^l Extepfl; Auditor-General of(hb al Auditor Republic of South Africa Pretoria, Republic of South Africa 25 August 2000