5. Article

1. a)) that the financial statements are in conformity with the ledgers and accounts of the Organisation;
2. b)) that the financial transactions which the statements account for have been carried out in conformity with the rules and regulations, budgetary provisions and other directives of the Organisation;
3. c)) that securities and cash held at banks or in the cash box have either been audited by reference to certificates received directly from the depositories of the Organisation, or actually counted;
4. d)) that the internal checks, including the internal audit of the accounts, are adequate;
5. e)) that all assets and liabilities as well as all surpluses and deficits have been posted according to procedures that he considers satisfactory.
6. a)) the financial statements satisfactorily reflect the financial position at the date of expiry of the period in question as well as the results of the transactions carried out during the period which ended on that date;
7. b)) the financial statements have been drawn up in accordance with the accounting principles mentioned;
8. c)) the financial principles have been applied in accordance with procedures which accord with those adopted during the previous financial year;
9. d)) the financial transactions have been carried out in conformity with the rules and regulations, budgetary provisions and other directives of the Organisation.
10. a)) the nature and extent of the audit which he has carried out;
11. b)) factors connected with the completeness or correctness of the accounts, including as appropriate:
12. c)) other matters to which the attention of the Administrative Committee should be drawn, for example:
13. d)) the correctness or incorrectness of the accounts relating to supplies and equipment, established from the inventory and the examination of the ledgers.