Summary

As part of the AuditaONU project in 2025, SAI Brazil teams conducted audits of the financial statements of United Nations agencies, contributing to enhanced transparency and quality of international public accounts. Among key improvements noted are the following. The United Nations Office on Drugs and Crime (UNODC) enhanced the disclosure of active agreements worth over 65 million USD with implementing partners and disclosed more than 1 million USD in commitments to final beneficiaries. The United Nations Population Fund (UNFPA) also made relevant improvements to its financial reporting, including clearer classification of tax reimbursement receivables, preventing misinterpretations of accounting policies. The United Nations University (UNU) made advances in its financial note disclosures, providing more detailed information on in-kind contributions and introducing other improvements. The United Nations Children's Fund (UNICEF) and the International Residual Mechanism for Criminal Tribunals (IRMCT) took important steps to enhance the transparency and reliability of financial statements. Auditors also commended positive developments in reporting by UN Women, United Nations Institute for Training and Research (UNITAR) and UN Joint Staff Pension Fund (UNJSPF).