Table of Contents Audit 2005

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Section I

Comments and Recommendations to Improve Operating Procedures and Internal Controls

Chapter 1  Comments Relating to the General Secretariat
Chapter 2  Comments Relating to other OAS entities
Chapter 3  Comments Relating to the Office of the Inspector General

Section II


Financial Statements of the General Secretariat of Organization of American States

> Responsibility for Financial Statements
> Management’s Discussion and Analysis

Chapter 1 Regular and Specific Funds of the General Secretariat of the Organization of Americas States
> Independent Public Accountants’ Report
> Financial Statements
> Note to Financial Statements
> Regular Fund – Statement of Quota Assessments, Collections and Balances
> Regular Fund – Summary of Appropriations and Disposition of Appropriations
> Specific Funds – Statements of Changes in Fund Balances
> Service, Designated and Tax Fund – Statements of Changes in Fund Balances
> Report of Independent Public Accountants on Compliance


Chapter 2 Leo S. Rowe Pan American Fund
> Independent Public Accountants' Report
> Financial Statements
> Notes to Financial Statements

Chapter 3 Rowe Memorial Benefit Fund
> Independent Public Accountants' Report
> Financial Statements
> Notes to Financial Statements


Chapter 4 OAS Medical Benefits Trust Fund
> Independent Public Accountants' Report
> Financial Statements
> Notes to Financial Statements

Chapter 5 Department for Democratic and Political Affairs
> Independent Public Accountants' Report
> Financial Statements
> Notes to Financial Statements


Section III

Financial Statements of the Inter-American Agency for Cooperation and Development and Trust for the Americas

> Responsibility for Financial Statements

Chapter 1 Inter-American Agency for Cooperation and Development
> Independent Public Accountants' Report
> IACD Financial Statements
> Notes to Financial Statements
> Specific and Internal Funds, Statement of Changes in Fund Balances
> FEMCIDI - Summary of Disposition of 2005 Appropriations
> Independent Public Accountants’ Report on Compliance

Chapter 2 Trust for the Americas
> Independent Public Accountants' Report  
> Financial Statements
> Notes to Financial Statements

Section IV

Financial Statements of Other Agencies, Other Entities related to the Organization of American States
 
Chapter 1 Inter-American Defense Board
> Independent Public Accountants' Report
> Financial Statements
> Notes to Financial Statements

Section V

Financial Statements of the Retirement and Pension Fund

 Chapter 1 Retirement and Pension Fund
 >Independent Public Accountants’ Report
 >Financial Statements
 >Notes to Financial Statements