Audit report

African Programme for Onchocercrasis Control (APOC) Programme africain de lutte contre I'onchocercose JAF-FACJOINT ACTION FORUM Office of the Chairman JOINT ACTION FORUM Ninth session Gatineau (Ouebec). 3-5 December 2003 FORUM D'ACTTON COMMUNE Bureau du President JAF9.9 OzuGINAL: ENGLISH October 2003 AUDTT REPORT JAF9.9 Page L OPINION OF THE EXTERNAL AUDITOR To: The Joint Action Forum of the African Programme for Onchocerciasis Control 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 2002. 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. 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, 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 respects, the balance of the Fund as at 31 December 2002 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 other observations to report as a result of our audit. ExP(nd Auditor Auditor-General of the Republic of South Africa Pretoria, Republic of South Africa 22 September 2003