In September, the audit team from the Department of External Control for the United Nations (SecexONU/TCU), responsible for auditing the United Nations Office on Drugs and Crime (UNODC) and the United Nations Office at Vienna (UNOV), Austria, began the in-person stage of their work.

This audit is part of the Brazilian Federal Court of Accounts (TCU)’s mandate on the United Nations Board of Auditors, encompassing an analysis of internal controls on financial aspects to ensure the efficiency, transparency, and responsible use of resources in these two agencies.

At UNODC, the team will assess financial cycles related to investments, acquisitions, and service contracts, as well as voluntary contributions, program implementation partnerships, personnel expenses (for both in-house and contracted employees), exchange transactions, fixed assets, and the agency's regular budget. All these actions aim to identify risks within these processes and the controls established by the organization.

The findings will support the planning for the 2024 UNODC financial statement audit, scheduled for May 2025.

For the UNOV, the mission’s focus is to deepen understanding of the organization and its environment, internal control system, and relevant operational processes. The audit results will serve as input for the evaluation of the UN Secretariat’s accounts.

Together, UNODC and UNOV operate across 107 countries with a network of 137 physical offices worldwide, employing 2,107 staff and handling a 2023 budget of USD 429.7 million.

The opening meeting, held in Vienna, was attended remotely by Eduardo Fávero, Secretary of SecexONU, and Maria Camila Dourado, Deputy Secretary of the unit. Representing UNODC and UNOV were Dennis Thatchaichawalit, Director of Administration, and Monica Hemmerd, Head of Finance.

Security and Peace

UNODC supports global security and peace, sustainable development, and respect for human rights through efforts to combat drugs, organized crime, corruption, and terrorism. The agency assists UN Member States through its regulatory expertise, research, regional and global programs, and network of offices worldwide.

UNOV works closely with UNODC, managing and implementing the United Nations program for the peaceful use of outer space, while also providing additional services. These include conference organization, information, security and protection, procurement, and general support services for organizations located in the Vienna International Centre (VIC), also known as the UN City in Vienna. GB