Closure of Peacekeeping Mission in Lebanon Establishes New Cycle of UN Audits

Preparations for the closure of the United Nations Interim Force in Lebanon (UNIFIL) will be one of the main focus areas of the 2026 cycle of audits of the United Nations (UN) peacekeeping operations. Starting in August, 16 auditors from Brazil, organized into three teams, will examine missions in Lebanon, Cyprus and Kosovo.

Financial and management audits will combine the examination of the financial statements with assessment of governance, internal controls, and operational performance of the missions.

Transition Phase

Established in 1978, UNIFIL's mandate was extended for a final time by United Nations Security Council Resolution 2790 until December 31, 2026. From that date, the process of drawing down and withdrawing the mission is expected to begin, ceasing its operations in the following year.

The Brazilian audit team will therefore examine a mission undergoing preparations for closure. This context broadens the scope of the work to issues related to drawdown, such as planning of withdrawal, transfer of assets, management of personnel liabilities, and final accountability arrangements for a mission that has been active for nearly five decades.

Due to security conditions in Lebanon, there will be no in-person deployment to the area of the operation. Fieldwork will be conducted remotely from the UN facility in Nairobi, Kenya.

The arrangement will enable real-time interaction with UNIFIL's administration, as Nairobi and Beirut operate in the same time zone. The measure eliminates the six-hour time difference with Brasilia, allowing full work-day engagement with the mission while following the practice adopted by the other members of the United Nations Board of Auditors in situations involving security risks to audit teams.

Three Operations

In addition to UNIFIL, the United Nations Peacekeeping Force in Cyprus (UNFICYP) and the United Nations Interim Administration Mission in Kosovo (UNMIK) will be audited.

Fieldwork will be carried out between August and October 2026, according to the following schedule:

As part of the joint preparation process, the three teams will meet on August 12 and 13, at the Serzedello Corrêa Capacity Development Institute (ISC), in Brasilia. The meeting will focus on aligning procedures, strengthening coordination among teams, and sharing lessons learned from the previous audit cycle.

Audit Teams

Audit teams will be led by Maria Lúcia Borba Samico, in the UNFICYP audit; Vinícius Neves dos Santos, at UNIFIL; and Guilherme Pereira Souto, at UNMIK. They bring together auditors from several TCU technical units, as well as a representative from the Court of Accounts of the Municipalities of Bahia (TCM-BA).

The multidisciplinary composition is aligned with the TCU President Minister Vital do Rêgo guidelines to expand the participation of the Court's technical units in UN audits. The diversity of professional backgrounds and expertise strengthens the quality of the work and contributes to disseminating knowledge and practices developed in this international initiative across the institution.

The results will be consolidated into letters addressed to the administration of each mission and will be part of the reports of the United Nations Board of Auditors, which will be submitted to the 81st session of the United Nations General Assembly.