Audit report

African Programme fbr Onchocerciasis Control (APOC) Programme africain de lutte contre I'onchocercose JAF.F'ACJOINT ACTION FORUM Office of the Chairman FORUM D'ACTION COMMLINE Eighth session Ouagadougou. 2 - 3 December 2002 FORUM D'ACTION COMMLTNE Bureau du Prdsident JAF 8.8 ORIGINAL: ENGLISH September 2002 AUDIT REPORT OPINION OF THE EXTERNAL AUDITOR To: The Joint Action Forum of the African programme for onchocerciasis contror Audit observation We have audited the accompanying Stafus of Funds Statement and Annexes I and ll ofthe African Proqramme foi onchocerciasis control for the nnancial period ended31 December 20b1. This Status of Funds statement is the responsibility of theProgramrne Director. our re.sponsibility is io r*pr*r an opinion on the status of FundsStatement based on our audit. we conducted our audit in accordance with the common Auditing standards of the panelof Extemat Auditors of the united Nations, tne specialized agencies and the lnternationalni9{c EnergyAgency. Those standards ruquiirt"t*" plan and perform the audit toobtain reasonable assuEnce about whether'the Status of Funds statement is free ofmaterial misstatement. An audit includes "*rrininj, on . test basis, evidence supportingthe amounts and disclosures in the status of Funis statement. An audit also includesassessing the accounting principtes used anJ signincant estimates made by the Director,as well as evaluating thb-overalt financial rtut#"ni presentation. we betieve that ouraudit provides a reasonabre basis for the auoiiopinlon.' ln our opinion, the Status of Funds statement and Annexes I and il present fairly, in allrespects, the balance of the Fund as at 31 December 2001 and the results of theoperations for the period then ended in accordrn." r"ith the stated accounfing poticies setout in Annex !l of the Status of Funds statemeni, 'rrni.n were applied on a basis consistentwith that of the preceding financial period. Further, in -our opinion, the transactions of the African programme for onchocerciasiscontrol, which we hav.e tested as part of our audit, nave in all significant respects been inaccordance with the Financiar Regirlations and legi;irtv" auttrori[r. we have noted that a number of obligations relating to letters of agreement commencingbetween 1 January and 1 March zooi are incluoeJlrr.rp"rditure tor 2eoL Managementhas indicated that even though the agreements commence afler period end, certainactivities relating to these "gr;m;nts fuere undertaken prior to 31 December 2001. lnaccordance with 'hg.u"TYnting policies and prr.ii*i of wHo, obligations are raised inthe financial period in which tEe related activities -*rr"n.e. ln oider to rnore clearlydemonstrate the obligation date for re1f1s ;i ilil;ents, managernent has agreed toinclude the start date of these related activities in iuture agreements. we have no other observations to report as a resurt of our audit. ExteftalAuditor Auditor-General oflhe Republic of South Africa Pretoria, Republic of South Africa 23 September 2002