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The Board of External Auditors is an external audit committee in charge of
examining the accounts of the General Secretariat. It is composed of three
members who represent the OAS Member States and are elected by the General
Assembly for a period of three years. They cannot be reelected and their
mandates start in the year following their election-year.
Article 122 of the
General Standards that Govern the Operations of The General Secretariat
establishes that the
Board of External Auditors shall examine the accounts of the General
Secretariat in accordance with resolutions
AG/RES. 123 (III-O/73), adopted by the General Assembly on April 14, 1973,
and
CP/RES. 124 (164/75), adopted by the Permanent Council on June 30, 1975; and
the
Rules of Procedure of the Board, approved on June 30, 1976.
Today, the members are Mr. Bradford R. Higgings (United States), who was
elected in June 2008, Mr. Joseph Freamo (Canada) who was elected in June 2007,
and Mr. Terrance S. Bastian (Bahamas) who was elected in October 2007.
In
actuality, this method of Board of External Auditors is also used by the United
Nations and the International Monetary Fund.
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