Disclosure of Internal Audit Reports

The disclosure of internal audit reports to Member States and to eligible donors is governed by the UNDP oversight policy and related decisions of the UNDP Executive Board.  According to the UNDP oversight policy, approved by the Executive Board in its decision 2008/37, the Administrator may disclose internal audit reports to Member States.  According to Executive Board decision 2011/23, the Administrator may also disclose to donor intergovernmental organizations and the Global Fund to Fight AIDS Tuberculosis and Malaria (the Global Fund), internal audit reports pertaining to a given project in which the said donor is financially contributing.

• Member States may therefore request access to any of the issued reports
• The Global Fund may request access to those reports listed in the category "Global Fund audits"
• Donor intergovernmental organizations may request access to those reports listed in the category "Project audits", provided that they have been financially contributing to the project audited.

Internal Audit Reports: Requests for access to internal audit reports should be made in writing to the UNDP Administrator, with a copy to the Director of the Office of Audit and Investigations (OAI), stating the reason and purpose for the request and confirming adherence to the procedures for disclosure of internal audit reports, including confidentiality.  For details of the disclosure process, see document "Procedures for disclosure of internal audit reports".

Audited project financial statements:  Without the need for formal disclosure process and as way of giving assurance on the use of funds, UNDP may provide donors with a copy of audited project financial statements, as available.  Financial statements are available for all project audits unless marked by * in the list of project audits.  Donors should submit requests directly to the Country Office concerned.

Executive Summaries of project audit reports: Without the need for a formal disclosure process, UNDP may provide, upon request, to Member States, donor intergovernmental organizations and to the Global Fund, the Executive Summaries of internal audit reports of projects.  Such requests shall be cleared by the Director OAI, who will normally provide the Executive Summary to UNDP management for transmittal to the requesting party.

Questions regarding the disclosure of internal audit reports should be directed to OAI through the following email address: audit.disclosure@undp.org