Сто двадцать восьмая сессия Пункт 7.2 повестки дня
EB128.R3 20 января 2011 г.
Поправки к Положениям о финансах и Финансовым правилам Исполнительный комитет, рассмотрев доклад Генерального директора о предлагаемых поправках к Положениям о финансах, которые, в частности, касаются ежегодных финансовых ревизий и принятия в полном объеме Международных стандартов учета в государственном секторе,1 ссылаясь на резолюцию WHA60.9 о поправках к Положениям о финансах и Финансовым правилам − Введение в действие Международных стандартов бухгалтерского учета в государственном секторе, РЕКОМЕНДУЕТ Шестьдесят четвертой сессии Всемирной ассамблеи здравоохранения принять следующую резолюцию: Шестьдесят четвертая сессия Всемирной ассамблеи здравоохранения, рассмотрев доклад о поправках к Положениям о финансах, ссылаясь на резолюцию WHA60.9 о поправках к Положениям о финансах и Финансовым правилам − Введение в действие Международных стандартов бухгалтерского учета в государственном секторе, УТВЕРЖДАЕТ содержащиеся поправки к Положениям о финансах 14.1, 14.8 и 14.9 (см. Приложение), которые должны вступить в силу с 1 января 2012 года.
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Документ EB128/26.
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EB128.R3
ПРИЛОЖЕНИЕ FINANCIAL REGULATIONS
EXISTING TEXT AS OF 1 JANUARY 2010 Regulation XIV – External Audit 14.1 External Auditor(s), each of whom shall be the AuditorGeneral (or officer holding equivalent title or status) of a Member government, shall be appointed by the Health Assembly, in the manner decided by the Assembly. External Auditor(s) appointed may be removed only by the Assembly.
PROPOSED REVISED TEXT
COMMENTS
14.1 External Auditor(s), each of whom shall be the Auditor-General (or officer holding equivalent title or status) of a Member government, shall be appointed by the Health Assembly, in the manner decided by the Assembly. The term of office shall be four years, covering two budgetary periods, and can be renewed once for an additional term of four years. External Auditor(s) appointed may be removed only by the Assembly.
To include in the Financial Regulations the term of office of the External Auditor following the current practice.
14.2 Subject to any special direction of the Health Assembly, each audit which the External Auditor(s) performs/perform shall be conducted in conformity with generally accepted common auditing standards and in accordance with the Additional Terms of Reference set out in the Appendix to these Regulations. 14.3 The External Auditor(s) may make observations with respect to the efficiency of the financial procedures, the accounting system, the internal financial controls and, in general, the administration and management of the Organization. 14.4 The External Auditor(s) shall be completely independent and solely responsible for the conduct of the audit and, except as permitted under Regulation 14.7 below, any local or special examination. 14.5 The Health Assembly may request the External Auditor(s) to perform certain specific examinations and issue separate reports on the results.
Приложение
EXISTING TEXT AS OF 1 JANUARY 2010 14.6 The Director-General shall provide the External Auditor(s) with the facilities required for the performance of the audit. 14.7 For the purpose of making a local or special examination or for effecting economies of audit cost, the External Auditor(s) may engage the services of any national Auditor-General (or equivalent title) or commercial public auditors of known repute or any other person or firm that, in the opinion of the External Auditor(s), is technically qualified. 14.8 The External Auditor(s) shall issue a report on the audit of the biennium financial report prepared by the Director-General pursuant to Regulation XIII. The report shall include such information as he/she/they deem(s) necessary in regard to Regulation 14.3 and the Additional Terms of Reference.
PROPOSED REVISED TEXT
COMMENTS
14.8 The External Auditor(s) shall issue a report on the audit of the biennium annual financial statements prepared by the Director-General pursuant to Regulation XIII. The report shall include such information as he/she/they deem(s) necessary in regard to Regulation 14.3 and the Additional Terms of Reference. 14.9 The report(s) of the External Auditor(s) shall be transmitted through the Executive Board, together with the audited financial statements, to the Health Assembly not later than 1 May following the end of the financial period year to which the final accounts relate. The Executive Board shall examine the interim and biennium annual financial statements and the audit report(s) and shall forward them to the Health Assembly with such comments as it deems necessary.
Regulation 13.2 revised in 2010 to require annual financial statements in accordance with IPSAS 1. This change ensures that the annual statements are audited.
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14.9 The report(s) of the External Auditor(s) shall be transmitted through the Executive Board, together with the audited financial report, to the Health Assembly not later than 1 May following the end of the financial period to which the final accounts relate. The Executive Board shall examine the interim and biennium financial reports and the audit report(s) and shall forward them to the Health Assembly with such comments as it deems necessary.
The annual audited financial statement would be reported to the Executive Board yearly by the External Auditor, rather than reporting only at the end of each biennium.
Восьмое заседание, 20 января 2011 г. EB128/SR/8
EB128.R3