Transparent and accountable

Appropriate policies, processes and procedures that are expected of a well-functioning multilateral organisation are in place.

  • Financial performance is in accordance with the International Public Sector Accounting Standards (IPSAS)
  • Operations transactions are in accordance with the Financial Regulations and Rules of the United Nations and legislative authority
  • Good compliance with audit findings, and operates in accordance with UN financial regulations
  • Financial practices are guided by the policies, procedures and services of the UN Secretariat, the UN Board of Auditors, and the UN Office of Internal Oversight Services (OIOS)
  • Strongest areas of performance relate to procedures for financial accountability and has made progress in results-based budgeting
  • No significant errors, omissions or misstatements which could affect the Board of Auditors’ opinion on the UN Environment financial statements
  • Independent evaluation function and quality assurance systems operate effectively and were well regarded in recent external assessments