Resolution : CONF 205 17-18
Examination of the Statement of Accounts of the World Heritage Fund
17. The General Assembly took note of the Document WHC-97/CONF.205/3A concerning the examination of the statement of accounts of the World Heritage Fund for the financial period 1994/1995, as well as the accounts audited by the Auditor General for 1996. The representative of the Bureau of the Comptroller proposed that the General Assembly accept the accounts for 1994, 1995 and 1996.
18. The Delegate of Thailand wished to know why, according to the letter from the Auditor General of Canada, the accounts for the preceding years had not been audited, whereas all the financial statements should have been, including the Special Fund for 1995 and 1996. The representative of the Bureau of the Comptroller replied that the vocation of an audit is to provide an overall opinion on the accounts as a whole, based on the examination of a certain number.