Brazil Presents Audit Reports of United Nations Agencies

The President of the Brazilian Federal Court of Accounts (TCU), Minister Vital do Rêgo, and Minister Walton Alencar Rodrigues attended the 79th Regular Session of the United Nations Board of Auditors in New York on July 22. The session reviewed and validated the 2024 audit reports of UN agencies presented by the Supreme Audit Institutions (SAIs) of Brazil, China, and France. The meeting concluded on July 23.

Among Brazil's audit responsibilities are peacekeeping missions in Kosovo and Cyprus, the United Nations Children’s Fund (UNICEF), the United Nations Joint Staff Pension Fund (UNJSPF), the United Nations University (UNU), and UN Women. The audits were coordinated by Minister Walton Alencar Rodrigues, who oversees the TCU’s work on the Board.

As the current chair of the Board, France is responsible for auditing various funds, programs, and peacekeeping missions. Meanwhile, China audits “Volume I,” encompassing the UN Secretariat and its departments.

Minister Vital do Rêgo began his remarks by extending his gratitude to Pierre Moscovici and Hou Kai, the heads of the SAIs of France and China, respectively, for their collaboration. He emphasized, “This partnership was essential for Brazil to confidently and effectively fulfill its role during its first year as an international auditor.”

Minister Vital presented the main conclusions of the 17 audits conducted by Brazil. In total, 95 audit findings and 144 recommendations were issued. The agencies audited by Brazilian teams manage a combined annual budget of USD 15 billion.

“The UN gives hope to millions of women, children, refugees, and displaced people around the world. That’s why our commitment is to conduct audits that positively impact people’s lives and provide solutions to the organization’s financial and management challenges, always focused on protecting those served by the UN,” he stated.

Minister Vital also acknowledged the efforts of the audit teams, composed of professionals from the TCU, the Office of the Comptroller General (CGU), and state and municipal courts of accounts. He further thanked the Association of Members of Brazilian Courts of Accounts (ATRICON) and the Ministry of Foreign Affairs for their support.

During the session, Minister Vital met with UN Secretary-General António Guterres. One of the topics discussed was the UN’s current financial constraints. Minister Vital suggested the possibility of Brazil, in alignment with the federal government, hosting UN offices as part of a decentralization initiative.

They also discussed the upcoming COP30, to be held in November in the city of Belém, and the potential for a partnership between the United Nations University (UNU) and the TCU’s training institution, the Serzedello Corrêa Institute (ISC) for Capacity Building.

Key Audit Findings 

Key areas for improvement were identified by the TCU at the UN Joint Staff Pension Fund (UNJSPF). One major issue was the lack of detailed documentation on the actuarial methodology used by an external consultant. The audit also found discrepancies between operational procedures and internal regulations regarding currency conversion of benefits paid in alternative currencies, which could result in payment distortions.

At UNICEF, the audit found that direct selection of civil society partners had become the norm rather than the exception, even when the context did not justify it. This lack of documented justifications undermines transparency and can hinder innovation and efficiency. Failures were also found in tracking the delivery of supplies, such as the lack of standardized procedures for monitoring shipments. This raises risks of losses, diversion, or lack of accountability—especially in emergency or vulnerable settings.

At the International Residual Mechanism for Criminal Tribunals (IRMCT), the TCU observed that the institutional transition process has focused almost exclusively on human resource management, neglecting equally critical aspects such as asset management, outsourcing, archives, and infrastructure.

Management audits at UNODC, UN Women, UNFPA, and UNICEF revealed recurring patterns of weakness in partner selection processes, program monitoring, and supply management.

At UNODC, for example, it was found that monitoring tools and practices need to be strengthened. The IPMR system, which is intended for planning and monitoring, does not adequately support the operational requirements of project managers, limiting oversight and visibility over program execution.

Challenges at UN Women included unclear roles for the second line of defence in supporting the selection and monitoring of program partners. Additionally, the partner assurance plan experienced delays and had a limited scope, omitting relevant expense categories. These issues collectively undermine the reliability of financial reports and hinder the timely detection of irregularities.

At UNFPA, supply chain delivery timelines were poorly managed, with fragmented processes and a lack of reliable indicators. The absence of consolidated statistics and coordination across departments hinders performance evaluation of suppliers and impairs data-driven decision-making.

According to Minister Vital do Rêgo, these findings highlight the importance of strong governance, with clearly defined roles, integrated information systems, and an organizational culture focused on results.

UN Board of Auditors 

Established in 1946, the UN Board of Auditors serves as the external audit body for the United Nations and its various funds and programs. Its mandate encompasses independent assessments of financial efficiency, accounting systems, internal controls, and general administration, ensuring adherence to international auditing standards.

The Board scrutinizes key areas of UN management, including peace and security, climate change, sustainable development, human rights, disarmament, health, and gender equality. Its audit findings and recommendations are crucial for improving UN operations and strengthening internal controls.

The Board comprises three members, each representing a UN Member State, serving a single six-year term. Currently, members include Brazil's Minister Vital do Rêgo, France's Court of Accounts President Pierre Moscovici, and China's Auditor General Hou Kai.

TCU’s Role on the Board

Brazil was elected to the Board by acclamation during the UN General Assembly in November 2023. The TCU officially assumed its position in July 2024.

The Court’s audit portfolio includes the following UN entities: United Nations University (UNU); United Nations Institute for Training and Research (UNITAR); United Nations Population Fund (UNFPA); United Nations Office on Drugs and Crime (UNODC); UN Women; International Residual Mechanism for Criminal Tribunals (IRMCT); United Nations Joint Staff Pension Fund (UNJSPF); United Nations Children’s Fund (UNICEF); United Nations Office at Vienna (UNOV) and Peacekeeping Missions in Kosovo, Lebanon, and Cyprus