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Examination of the Statement of Accounts of the World Heritage Fund

Tipo de documento
Decision
Número de referencia
17-18
Fecha
Oct 27, 1997
Fuente
UNEP, InforMEA
Estado
Activo
Materia
Especies silvestres y ecosistemas
Tratado
Convención para la Protección del Patrimonio Mundial, Cultural y Natural (Nov 23, 1972)
Reunión
11e Assemblée générale des Etats parties
Página web
whc.unesco.org
Resumen

17. The General Assembly took note of the Document WHC-97/CONF.205/3A concerning the examination of the statement of accounts of the World Heritage Fund for the financial period 1994/1995, as well as the accounts audited by the Auditor General for 1996. The representative of the Bureau of the Comptroller proposed that the General Assembly accept the accounts for 1994, 1995 and 1996.

18. The Delegate of Thailand wished to know why, according to the letter from the Auditor General of Canada, the accounts for the preceding years had not been audited, whereas all the financial statements should have been, including the Special Fund for 1995 and 1996. The representative of the Bureau of the Comptroller replied that the vocation of an audit is to provide an overall opinion on the accounts as a whole, based on the examination of a certain number.