Report of the external auditor on the account showing as at 31 December 1981 the status of the funds advanced to the World Health Organization under the onchocerciasis fund agreement.

()nchoccrciasis Control Prograrnrne in the Volta River Basin area Progrirnrnrc dc Luttc contre l'()nchocercosc dans la Rigion du Bassin de la volta JOIN'l' I'R.()GRANtME C()fvtMI'ft'EE, ()f l rcc of thc Charr nrirn JOINT PROGRAMME COMMITTEE Third session JPC.CCP COMITE CONJOINT DU PROGRAMMEBureau du Prdsidcnti ) JPC3 .10 ORIGINAL November ENGLISH 1982Bamako 7-10 December 1982 Provisional Agenda item 10 The Committee of Sponsoring Agencies (CSA) has reviewed the report of the External Auditor of the World Health Organization for 1981 and has noted that expenditures remained within the budgetary allocation. The CSA submits the reoort for consideration of the Joint Progranrne conrnittee at its third session. )PROGRAMME FOR ONCHOCERCIASIS CONTROL I'ORLD HEALTH ORGANIZATION REPORT OF THE EXTERNAL AUDITOR ON THE ACCOUNT SHOI.'ING AS AT 31 DECEMBER 1981 THE STATUS OF THE FUNDS ADVANCED TO THE WORLD HEALTT{ ORGANIZATION UNDER THE ONCHOCERCIASIS FUND AGREEMENT. 1. The audit of the 1981 Account has been carried out in accordance wit,h the Financial Regulations of 1JHO and in cooformicy with generally accepted audiring standards. The audit included a general revieu of the accounting procedures and such tests of the accounting records as were considered necessary. 2. Paragraph 3 of the External Auditorrs Report on the 1980 Account pointed out that expenditure for 1980 had exceeded the approved budget and thac the excess required the fornal approval of the Joint Programme Committee (JPC). The Report also Eade certain recomoendationB for ioproving budgetary procedures. At its December 1981 ueeting, the JPC gave post fecto approval for the I980 excess expenditurq. It also approved e revised budget of $I5,553,500 for 1981 and a total budget of $18,755,900 for 1982. 3. Meobers of our staff visited the Headquarters of the Onchocerciagis Control Programne in Ouagadougou in May 1981. Their examination of the local accounting records produced generally satisfactory results. However, sone recommendations uere made for improvenents in the procedures for controlling budget irrpleEentation and for the accounting for expensive stocks of insecticides. The Director of the Programme agreed that improvements in these areas rrere required and informed us that steps had been taken to iurplenent the recommendations. T. Dobson Director for Coraptroller a Uniced Kingdon, of Audit nd Auditor General, External Auditor 1f March L982 t^J()I'II,D H!:ALTH ORCANIZAT ION l2l I Geneva 27, Seticzerland ONCHOCERCIASIS FUND World Health Organization Scatus of trust Fund as at 3l December 1981 ((expressed in US dollars) Balance as at I January 198I Income Contribut ions: Benin Ghana Ivory Coast Niger Togo Upper VoIta Hi sce 1 laneous World Bank - transfers from its special account for the Onchocerciasis Control Progranrne Hiscellaneous incorne - sale of equipment and re f rrnds Expend i ture Expenditure during 1981 as per Annex I DisbursemenEs Unliquidaced obLigat ions Balance es at 31 December 1981 4 L24 696 L7 L25 130 ll 24 40 527 000 170 585 830 L79 25 16 000 000 L56 74L 15 506 157 20 630 853 15 950 480 695 883 t6 646 363 3 984 490 For the Director-General lforld Health Organ ization ie Groenendijk Director, Budget and Finance I have examined the above account. I have obcained all the information and explanations clrat I have required, and I certify, as a result of the audit, chat in my opinion che above account is correct. T. Dobson Director of Audic for Conptroller antl Auditor Gen--rsl., Uniied Kingdon ExEerrl3l .{'-rdiror )Annex 1 ONCHOCERCIASIS CONTROL PROGRAUME !t*l"ry of 1981 expenditure(expressed in US dollars) OBLIGATIONS Approved Budget bursements Unliquidated Total Unobli- gated Balance ANNUAL COSTS Vector Control Epidemiological Evaluation Economic Development Applied Research, Conrnission, Data Processing, Environmental Monitoring and Training Office of Progranrne Director and Administrative Support, Ouagadougou Meet ings Technical and Administrative Suppor t Administrative Support, Geneva Liaison Office , BrazzaviLle Total - Annual Costs CAPITAL ITEMS Bui ldings Furni ture Vehicles Technical Equipment Total - Capital Items Total - Onchocerciasis Control Prograrrne 11 388 822 368 2s5 196 913 L 689 t64 80 359 1s3 899 66 584 438 843 5 975 5 525 lt 827 665 374 230 202 438 | 234 923I o37 293 t97 630 20 090 17 530 t 709 254 97 889 2 380 800 t56 279 67 384 14 981 289 688 773 15 670 062 35 t52 7 762 861 461 7t 926 969 r9r 7 110 976 301 16 653 600 15 950 480 695 883 t6 646 363 7 237 35 t52 7 007 861 461 65 57t o 755 o 6 355 f I