Financial Report and Audited Financial Statements Report of the Board Of
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A/74/5 (Vol. II) United Nations Financial report and audited financial statements for the 12-month period from 1 July 2018 to 30 June 2019 and Report of the Board of Auditors Volume II United Nations peacekeeping operations General Assembly Official Records Seventy-fourth Session Supplement No. 5 A/74/5 (Vol. II) General Assembly A/74/5 (Vol. II) Official Records Seventy-fourth Session Supplement No. 5 Financial report and audited financial statements for the 12-month period from 1 July 2018 to 30 June 2019 and Report of the Board of Auditors Volume II United Nations peacekeeping operations United Nations • New York, 2020 Note Symbols of United Nations documents are composed of letters combined with figures. Mention of such a symbol indicates a reference to a United Nations document. ISSN 0257-0815 [24 January 2020] Contents Chapter Page Abbreviations.................................................................. 5 Letters of transmittal ............................................................ 7 I. Report of the Board of Auditors on the financial statements: audit opinion ................ 10 II. Long-form report of the Board of Auditors .......................................... 13 Summary ..................................................................... 13 A. Mandate, scope and methodology ............................................. 19 B. Main findings and recommendations ........................................... 20 1. Follow-up of previous recommendations of the Board ........................ 20 2. Financial overview ..................................................... 21 3. Budget and finance ..................................................... 24 4. Military component .................................................... 36 5. Administration of troop contributions ...................................... 42 6. Comprehensive performance assessment system ............................. 49 7. United Nations reforms ................................................. 51 8. Human resources management ........................................... 58 9. Supply chain management ............................................... 67 10. Locations closure ...................................................... 74 C. Disclosures by management .................................................. 79 1. Write-off of cash, receivables and property ................................. 79 2. Ex gratia payments ..................................................... 80 3. Cases of fraud and presumptive fraud ...................................... 80 D. Acknowledgement ......................................................... 81 Annexes I. Missions audited ........................................................... 82 II. Status of implementation of the outstanding recommendations of the Board as at 30 June 2019 .............................................................. 85 III. Certification of the financial statements ............................................ 123 IV. Financial report on the United Nations peacekeeping operations for the period from 1 July 2018 to 30 June 2019 ........................................................... 124 A. Introduction ............................................................... 124 20-00677 3/223 B. Overview of the financial statements for the period from 1 July 2018 to 30 June 2019 .. 124 C. Peacekeeping operations budgets ............................................. 136 D. Looking forward to 2019/20 ................................................. 136 V. Financial statements for the year ended 30 June 2019 ................................. 137 I. Statement of financial position as at 30 June 2019 ............................... 137 II. Statement of financial performance for the year ended 30 June 2019 ................ 138 III. Statement of changes in net assets for the year ended 30 June 2019 ................. 139 IV. Statement of cash flows for the year ended 30 June 2019 .......................... 140 V. Statement of comparison of budget and actual amounts for the year ended 30 June 2019 141 Notes to the 2019 financial statements ............................................. 143 Annexes I. Financial reporting by mission .................................................... 196 II. Budgetary reporting by mission ................................................... 208 4/223 20-00677 Abbreviations CPAS Comprehensive performance assessment system GSC Global Service Centre ICT Information and communications technology IPSAS International Public Sector Accounting Standards KJSO Kuwait Joint Support Office MINUGUA United Nations Verification Mission in Guatemala MINUJUSTH United Nations Mission for Justice Support in Haiti MINURCA United Nations Mission in the Central African Republic MINURCAT United Nations Mission in the Central African Republic and Chad MINURSO United Nations Mission for the Referendum in Western Sahara MINUSCA United Nations Multidimensional Integrated Stabilization Mission in the Central African Republic MINUSMA United Nations Multidimensional Integrated Stabilization Mission in Mali MINUSTAH United Nations Stabilization Mission in Haiti MIPONUH United Nations Civilian Police Mission in Haiti MONUA United Nations Observation Mission in Angola MONUSCO United Nations Organization Stabilization Mission in the Democratic Republic of the Congo OIOS Office of Internal Oversight Services ONUB United Nations Operation in Burundi ONUC United Nations Operation in the Congo ONUMOZ United Nations Operation in Mozambique ONUSAL United Nations Observer Mission in El Salvador RSCE Regional Service Centre in Entebbe, Uganda UNAMA United Nations Assistance Mission in Afghanistan UNAMID African Union-United Nations Hybrid Operation in Darfur UNAMIR United Nations Assistance Mission for Rwanda UNAMSIL United Nations Mission in Sierra Leone UNAVEM United Nations Angola Verification Mission UNDOF United Nations Disengagement Observer Force UNDP United Nations Development Programme UNEF United Nations Emergency Force UNFICYP United Nations Peacekeeping Force in Cyprus 20-00677 5/223 UNIFIL United Nations Interim Force in Lebanon UNIIMOG United Nations Iran-Iraq Military Observer Group UNIKOM United Nations Iraq-Kuwait Observation Mission UNISFA United Nations Interim Security Force for Abyei UNLB United Nations Logistics Base at Brindisi, Italy UNMEE United Nations Mission in Ethiopia and Eritrea UNMIBH United Nations Mission in Bosnia and Herzegovina UNMIH United Nations Mission in Haiti UNMIK United Nations Interim Administration Mission in Kosovo UNMIL United Nations Mission in Liberia UNMIS United Nations Mission in the Sudan UNMISET United Nations Mission of Support in East Timor UNMISS United Nations Mission in South Sudan UNMIT United Nations Integrated Mission in Timor-Leste UNMLT United Nations Military Liaison Team in Cambodia UNMOGIP United Nations Military Observer Group in India and Pakistan UNMOT United Nations Mission of Observers in Tajikistan UNOCI United Nations Operation in Côte d’Ivoire UNOMIG United Nations Observer Mission in Georgia UNOMIL United Nations Observer Mission in Liberia UNOMSIL United Nations Observer Mission in Sierra Leone UNOMUR United Nations Observer Mission in Uganda-Rwanda UNOSOM United Nations Operation in Somalia UNPF United Nations Peace Forces UNPREDEP United Nations Preventive Deployment Force UNPSG United Nations Civilian Police Support Group UNSMIH United Nations Support Mission in Haiti UNSMIS United Nations Supervision Mission in the Syrian Arab Republic UNSOS United Nations Support Office in Somalia UNTAC United Nations Transitional Authority in Cambodia UNTAES United Nations Transitional Administration for Eastern Slavonia, Baranja and Western Sirmium UNTAET United Nations Transitional Administration in East Timor UNTAG United Nations Transition Assistance Group UNTMIH United Nations Transition Mission in Haiti UNTSO United Nations Truce Supervision Organization 6/223 20-00677 Letters of transmittal Letter dated 30 September 2019 from the Secretary-General addressed to the Chair of the Board of Auditors In accordance with financial regulation 6.2, I have the honour to submit the financial statements of the United Nations peacekeeping operations for the 12-month period from 1 July 2018 to 30 June 2019, which I hereby approve. The financial statements have been certified by the Controller as correct in all material respects. Copies of these financial statements are also being transmitted to the Advisory Committee on Administrative and Budgetary Questions. (Signed) António Guterres 20-00677 7/223 Letter dated 13 January 2020 from the Director, Finance Division, Office of Programme Planning, Finance and Budget, addressed to the Executive Secretary of the Board of Auditors Further to my memorandum of 30 September 2019, I am transmitting the revised financial statements and financial report for the United Nations peacekeeping operations for the period from 1 July 2018 to 30 June 2019. With regard to the revision of the after-service health insurance liabilities, the following parts of the financial statements have been changed: Statements I, III Financial statements Notes 4 (para. 88); 16 (paras. 110, 111, 118) Annex I Employee benefits funds Paragraphs 12; 24; 25; 26 Chapter IV Figures IV.VII; IV.VIII; IV.IX (Signed) Pedro Guazo 8/223 20-00677 Letter dated 24 January 2020 from the Chair of the Board of Auditors addressed to the President of the General Assembly I have the honour to transmit to you the financial statements of the United Nations