AUDIT REPORT

I

Onchocerciasis Control Programme in West Africa ^(OCP) Programme de lutte contre l'onchocercose en Afrique de l'Ouest

JOINT PROGRAMME COMMITTEE

JPC _ CCP

COMITE CONJOINT DU PROGRAMME Office of the

Chairman

Bureau du Pr6sident

JOINT PROGRAMME COMMITTEE Twenty-second session

Washington D.C., l0 - 1l December 2001 Provisional agenda item l2

JPC22.5

OzuGINAL : ENGLISH September 2001

AUDIT ^REPORT

OPINION OF THE EXTERNAL ^AUDITOR

To:

^{The Joint} Programme Committee of the

Onchocerciasis Control Programme in West Africa

We have audited the accompanying Status of Funds Statement and Annexes I and

ll

of

the

Onchocerciasis Control Programme

in

West Africa

for the

financial period ended 31 December

2000. ^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 2000 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 Onchocerciasis Control Programme in West Africa which we have tested as part of our audit, have in all significant respects been ⁱⁿ accordance with the Financial Regulations and legislative authority.

Audit observation

ln accordance with a decision of the Joint Programme Committee in 1994, this ^programme will cease its operations as at 31 December 2002.

We have no further observations to report as a result of our audit.

aJaA^l

Externdl Auditor

Auditor-General of th5 Republic of South Africa Pretoria, Republic of South Africa

31 August 200'1