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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. Howard Krongard (United
States), who was elected in June 2005, Mr. Luis
Mariano Hermosillo Sosa (Mexico), and Mr. Albert
Edwards (Saint Kitts and Nevis), both elected in
June 2004.
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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