Audit report

African Programme for Onchocerciasis Control (APOC) Programme africain de lutte contre l'onchocercose JAF-FACJOINT ACTION FORUM Office of the Chairrnau JOINT ACTION FORUM Eighteenth Session Buiumbura. Burundi. 11-13 December 2012 FORUM D'ACTION COMMUNE Bureau du Prdsident JAFl8.l0 ORIGINAL: ENGLISH November 2012 AUDIT REPORT -l Itsepublic ot t[e lPbitippineg COTUIMISSION ON AUDIT 6ommonbealt! 9benue, @ue1on @atp, lpfalippines fitatrio eui.s ,14^ fiulida fian Chairpcrson The Joint Action Forum African Programrne for Onchocerciasis Control TNDEPENDENT ATJDITOR'S REPORT Report on the Financial Statements we have audited ,h: accompanying financial statements of the African programme forOnchocerctasis Control (APOC), wtfCn comprise the Statement of Financial position as at 3lDecember 201l, and the statement of Financial Performance and Cash Flows for the biennium ended 3l December 201 l, and the summary of significant policies and other explanatory notes andSchedules t to 3. M ana gement' s Re spons ibil ity fo r the F i nanciar starement s Management is responsible for the preparation and fair presentation of these financial statements consistent with the Financial Regulations of the world rieatttr organization of the united Narionsand in accordance witlr the united Nations system Accounting standards (uNSAs), and for suchinternal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Audito r' s Res p ons ibi lity our-responsibility is to express an opinion on these financial staremenrs based on our audit. weconducted our audit in accordance with Internationa.l standards on Auditing. itor" standardsrequire that we comply with ethical requirements and plan and perform the audit to obtainreasonable assurance whether the financiafstatements a.e fiee from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statimlnts. The procedures selected depend on the uudi,or,, judgment,including the assessment of the risks of material rnisstatement of the financial sratemenrs, whetherdue to fraud or error' tn making those risk assessments, the auditor considers internal controlrelevant to the entity's preparation and tair presentation oi,t" financial statements in order todesign audit procedures that are approp.iate in the circumstances, but not for the purpose ofexpressing an opinion on the effectiveness of the entity's internal control. An audit also includesevaluating the appropria(eness of accounting policies us.a ana the reasonableness of accountingestimates made by management, as well aJ ivaluating the overall presentation of the financialstatements. _ Telephone No.: (632) 99t -g2ZO / TelefaxNo.: (632) g|t-gZSz E - mail : cmgptan@coa.gov.ph / coA websrte: hfipr7;.;:"Ju1Ior.pr, a, We believe that the audit evidence we have obtained is sufficient and appropriate to provide basis for our audit opinion. Opinion ln our opinion, the financial statements present fairly, in all material respects, the financial position of APOC as at 3l December 201I and its financial performance and cash flows for the period then ended in accordance with UNSAS. Other Matter The financral statements of APOC for the biennium ended 3l December 2009 were audited by another external auditor who expressed an unmodified opinion on those statements on 12 November 2010. Report on Other Legal and Regulatory Requirements Further, in our opinion, the transactions of the African Programme for Onchocerciasis Control tlmt have come to our notice or which we have tested as part of our audit have, in all significant respects, been in accordance with the WHO Financial Regulations and Financial Rules. Ma. G Pulido Tan Chairperson, Philippined on Audit External Atrditor 5 November Z0l2