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The dataset generation failed

Error code:   DatasetGenerationError
Exception:    ArrowInvalid
Message:      Failed to parse string: 'Finding 4: The project expenses were in compliance with the relevant regulations and rules, policies and procedures of UNDP,' as a scalar of type double
Traceback:    Traceback (most recent call last):
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/builder.py", line 1871, in _prepare_split_single
                  writer.write_table(table)
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/arrow_writer.py", line 623, in write_table
                  pa_table = table_cast(pa_table, self._schema)
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/table.py", line 2293, in table_cast
                  return cast_table_to_schema(table, schema)
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/table.py", line 2246, in cast_table_to_schema
                  arrays = [
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/table.py", line 2247, in <listcomp>
                  cast_array_to_feature(
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/table.py", line 1796, in wrapper
                  return pa.chunked_array([func(chunk, *args, **kwargs) for chunk in array.chunks])
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/table.py", line 1796, in <listcomp>
                  return pa.chunked_array([func(chunk, *args, **kwargs) for chunk in array.chunks])
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/table.py", line 2103, in cast_array_to_feature
                  return array_cast(
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/table.py", line 1798, in wrapper
                  return func(array, *args, **kwargs)
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/table.py", line 1950, in array_cast
                  return array.cast(pa_type)
                File "pyarrow/array.pxi", line 996, in pyarrow.lib.Array.cast
                File "/src/services/worker/.venv/lib/python3.9/site-packages/pyarrow/compute.py", line 404, in cast
                  return call_function("cast", [arr], options, memory_pool)
                File "pyarrow/_compute.pyx", line 590, in pyarrow._compute.call_function
                File "pyarrow/_compute.pyx", line 385, in pyarrow._compute.Function.call
                File "pyarrow/error.pxi", line 154, in pyarrow.lib.pyarrow_internal_check_status
                File "pyarrow/error.pxi", line 91, in pyarrow.lib.check_status
              pyarrow.lib.ArrowInvalid: Failed to parse string: 'Finding 4: The project expenses were in compliance with the relevant regulations and rules, policies and procedures of UNDP,' as a scalar of type double
              
              The above exception was the direct cause of the following exception:
              
              Traceback (most recent call last):
                File "/src/services/worker/src/worker/job_runners/config/parquet_and_info.py", line 1433, in compute_config_parquet_and_info_response
                  parquet_operations = convert_to_parquet(builder)
                File "/src/services/worker/src/worker/job_runners/config/parquet_and_info.py", line 1050, in convert_to_parquet
                  builder.download_and_prepare(
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/builder.py", line 925, in download_and_prepare
                  self._download_and_prepare(
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/builder.py", line 1001, in _download_and_prepare
                  self._prepare_split(split_generator, **prepare_split_kwargs)
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/builder.py", line 1742, in _prepare_split
                  for job_id, done, content in self._prepare_split_single(
                File "/src/services/worker/.venv/lib/python3.9/site-packages/datasets/builder.py", line 1898, in _prepare_split_single
                  raise DatasetGenerationError("An error occurred while generating the dataset") from e
              datasets.exceptions.DatasetGenerationError: An error occurred while generating the dataset

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audit_number int64	issue_date string	title_of_audit_report string	report_link string	project_number int64	project_name string	project_country string	donor_country string	project_expense string	audit_opinion string	auditor_name string	financial_position_opinion string	fixed_assets_opinion string	cash_statement_opinion string	period_subject_to_audit string	finding_1 string	finding_2 string	finding_3 null	finding_4 null	finding_5 null	all_findings string	category string	severity string	corruption string	financial_misstatement_risk string	procurement_risk string
2,820	05-Dec-24	Project no. 00115736 - Lake Chad Stabilization Facility	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2820	115,736	Lake Chad Stabilization Facility	Chad, Niger, Nigeria, Cameroon	Multiple donors	3947158.07	Adverse	PKF Littlejohn LLP	Unmodified	Unmodified	Not applicable	1 January to 31 December 2023	Finding 1: Incorrect recording of project expenses resulted in an understatement of $356,324.00 in the CDR and an overstatement of commitments by $129,329.67.,	Finding 2: Unadjusted commitments reported at the year-end led to an overstatement of commitments by $95,163.87 and an understatement of project expenses by $95,163.87.	null	null	null	Finding 1: Incorrect recording of project expenses resulted in an understatement of $356,324.00 in the CDR and an overstatement of commitments by $129,329.67., Finding 2: Unadjusted commitments reported at the year-end led to an overstatement of commitments by $95,163.87 and an understatement of project expenses by $95,163.87. NA NA NA	Financial	High	No	Yes	No
2,821	05-Dec-24	Project no. 00130452 - Lake Chad Stabilization Facility	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2821	130,452	Lake Chad Stabilization Facility	Multiple countries - Cameroon, Chad, Niger, Nigeria	null	599.67	Adverse	PKF Littlejohn LLP	Not applicable	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: Incorrect recording of project expenses - Overstatement of expenses reported in the CDR by $ 380,820.33 due to expenses relating to other projects recorded under Project 130452,	Finding 1: Incorrect recording of project expenses - Overstatement of expenses reported in the CDR by $ 2,826.96 due to unadjusted commitments not recorded during the year	null	null	null	Finding 1: Incorrect recording of project expenses - Overstatement of expenses reported in the CDR by $ 380,820.33 due to expenses relating to other projects recorded under Project 130452, Finding 1: Incorrect recording of project expenses - Overstatement of expenses reported in the CDR by $ 2,826.96 due to unadjusted commitments not recorded during the year NA NA NA	Financial	High	No	Yes	No
2,787	19-Nov-24	UNCDF - Investment Advisory Initiative (IAI) Project 119457	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2787	119,457	Investment Advisory Initiative (IAI)	Multiple countries	Not applicable	$493,282.00	Unmodified	PKF Littlejohn LLP	Not applicable because the project did not maintain any fixed assets at the financial year-end.	Not applicable because the project did not maintain any fixed assets for the DIM project subject to audit as at 31 December 2023.	Not applicable because the project did not maintain a dedicated bank account for the DIM project activities during the audit period.	1 January 2020 to 31 December 2023	Finding 1: There were no reportable findings raised during the course of our audit, consequently we have not issued a management letter.,	Finding 2: The project ID 00119457 "Investment Advisory Initiative (IAI)" - Output ID 00119457 was not audited in the prior year and therefore there were no recommendations to follow up on.	null	null	null	Finding 1: There were no reportable findings raised during the course of our audit, consequently we have not issued a management letter., Finding 2: The project ID 00119457 "Investment Advisory Initiative (IAI)" - Output ID 00119457 was not audited in the prior year and therefore there were no recommendations to follow up on. NA NA NA	Operational	Low	No	No	No
2,785	19-Nov-24	UNCDF - Somalia Multi Window Trust Fund Project 111465	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2785	111,465	Somalia Multi Window Trust Fund	Somalia	Not specified	2,057,832.28 USD	Unmodified	PKF Littlejohn LLP	Not applicable	Not applicable	Not applicable	1 January 2023 to 31 December 2023	Finding 1: Non-compliance with financial reporting requirements as stated in the letters of agreements (LOA),	Finding 2: Internal Control weakness with regard to recording and reconciliation of transactions	null	null	null	Finding 1: Non-compliance with financial reporting requirements as stated in the letters of agreements (LOA), Finding 2: Internal Control weakness with regard to recording and reconciliation of transactions NA NA NA	Financial	Medium	No	Yes	No
2,774	04-Nov-24	UNDP Afghanistan - ABADEI 2.0 (Proj # 01000372)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2774	1,000,372	Area Based Approach to Development Emergency Initiatives (ABADEI 2.0)	Afghanistan	null	US$ 7,088,592.91	Unmodified	BDO LLP	Not applicable	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: As a result of our audit, we have not raised any finding.	null	null	null	null	Finding 1: As a result of our audit, we have not raised any finding. NA NA NA NA	Operational	Low	No	No	No
2,775	04-Nov-24	UNDP Afghanistan - ABADEI PIP (Proj # 00143651)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2775	143,651	ABADEI Project Initiation Plan (PIP)	Afghanistan	Not specified	US$ 4,486,778.32	Unmodified, Not applicable, Not applicable	BDO LLP	null	null	null	1 January to 31 December 2023	Finding 1: Cut-off error - Medium priority - Net financial impact US$ 28,304.10	null	null	null	null	Finding 1: Cut-off error - Medium priority - Net financial impact US$ 28,304.10 NA NA NA NA	Financial	Medium	No	Yes	No
2,790	21-Oct-24	UNDP Iraq - Fund Facility for Stabilization-UNDP-IRQ-00095684	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2790	95,684	Funding Facility for Stabilization	Iraq	Not applicable	US$ 108,904,379.71	Unmodified, Unmodified, Not applicable	Jamal Milhem, CPA	null	null	null	1 January to 31 December 2023	Finding 1: Overstatement of expenses in the current CDR by US$ 532,872.00 due to recognition of expenses related to the previous year.,	Finding 2: Weakness in the Contract Management Process - Expired Contract without Amendments.,	null	null	null	Finding 1: Overstatement of expenses in the current CDR by US$ 532,872.00 due to recognition of expenses related to the previous year., Finding 2: Weakness in the Contract Management Process - Expired Contract without Amendments., Finding 3: Miscalculation of Commitments by US$ 427,977.43. NA NA	Financial	High	No	Yes	No
2,791	21-Oct-24	UNDP-IRAQ Supply & Installation of Shred-UNDP-IRQ-00132109	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2791	132,109	Supply and Installation of Shredder Autoclaves	Iraq	Not applicable	US$ 25,398,070.59	Unmodified	Jamal Milhem, CPA	No issues were identified.	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: There were no reportable findings with medium or high priority ratings, consequently we did not issue a management letter.,	Finding 2: Project ID 00132109 "Supply & Installation of Shredder Autoclaves" was not audited in the prior year, hence, no follow up is required.	null	null	null	Finding 1: There were no reportable findings with medium or high priority ratings, consequently we did not issue a management letter., Finding 2: Project ID 00132109 "Supply & Installation of Shredder Autoclaves" was not audited in the prior year, hence, no follow up is required. NA NA NA	Operational	Low	No	No	No
2,792	21-Oct-24	UNDP-IRAQ Support to Security & Justice-UNDP-IRQ-00113282	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2792	113,282	Support to Security and Justice Sector Governance in Iraq	Iraq	Not specified	US$ 7,508,729.23	Unmodified, Unmodified, Not applicable	Jamal Milhem, CPA	null	null	null	1 January to 31 December 2023	Finding 1: The current Combined Delivery Report (CDR) is overstated at an amount of US$ 18,468.00 due to the recognition of expenses in the current CDR (FY2022) related to the previous year (FY2021). The financial impact was an overstatement of the 2022 expenses in the CDR by US$ 17,100.00. (Total effect with GMS of 8% is US$ 18,468.00).	null	null	null	null	Finding 1: The current Combined Delivery Report (CDR) is overstated at an amount of US$ 18,468.00 due to the recognition of expenses in the current CDR (FY2022) related to the previous year (FY2021). The financial impact was an overstatement of the 2022 expenses in the CDR by US$ 17,100.00. (Total effect with GMS of 8% is US$ 18,468.00). NA NA NA NA	Financial	High	No	Yes	No
2,793	21-Oct-24	UNDP-IRAQ Build Resilience Through Employment Promotion (BREP-I)-00124073	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2793	124,073	Building Resilience Through Employment Promotion (BREP-I)	Iraq	Not applicable	US$ 7,869,832.78	Qualified, Unmodified, Not applicable	Jamal Milhem, CPA	null	null	null	1 January to 31 December 2023	Finding 1: Overstatement of expenses in the current CDR by US$ 239,321.81 due to recognition of expenses related to the previous year in the current CDR.,	Finding 2: Weak control over contracts with work completed after the original contract end date without contract amendments.	null	null	null	Finding 1: Overstatement of expenses in the current CDR by US$ 239,321.81 due to recognition of expenses related to the previous year in the current CDR., Finding 2: Weak control over contracts with work completed after the original contract end date without contract amendments. NA NA NA	Financial	High	No	Yes	No
2,794	21-Oct-24	UNDP-IRAQ COVID-19 Response-UNDP-IRQ-00120726	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2794	120,726	Funding Facility for Stabilization, COVID-19 Response	Iraq	Not specified	US$ 3,714,750.94	Unmodified	Jamal Milhem, CPA	No issues were identified.	Not applicable	Not applicable	1 January to 31 December 2023	null	null	null	null	null	NA NA NA NA NA	null	null	null	null	null
2,795	21-Oct-24	Building Resilience Through Employment Promotion 129611	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2795	129,611	Building Resilience Through Employment Promotion (BREP- II)	Iraq	Not applicable	US$ 8,080,506.83	Unmodified	Jamal Milhem, CPA	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: Overstatement of expenses in the current CDR by US$ 115,259.76 due to recognition of expenses related to the previous year.,	Finding 2: Weakness in Contract Management - Contract for construction not extended beyond original end date.,	null	null	null	Finding 1: Overstatement of expenses in the current CDR by US$ 115,259.76 due to recognition of expenses related to the previous year., Finding 2: Weakness in Contract Management - Contract for construction not extended beyond original end date., Finding 3: Miscalculation of Commitments - Overstatement of commitment balance by US$ 328,625. NA NA	Financial	Medium	No	Yes	No
2,796	21-Oct-24	UNDP-IRAQ Support to justice initiatives-UNDP-IRQ-00126945	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2796	126,945	Support to justice initiatives curbing corruption and promoting commercial dispute resolution	Iraq	Not provided	US$ 3,032,505.73	Unmodified, Unmodified, Not applicable	Jamal Milhem, CPA	null	null	null	1 January to 31 December 2023	null	null	null	null	null	NA NA NA NA NA	null	null	null	null	null
2,786	21-Oct-24	UNCDF - Making Access Possible (MAP) Project 119392	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2786	119,392	Making Access Possible – Netherlands	HQ/USA	null	US$1,265,333.05	Unmodified	PKF Littlejohn	Not applicable as no fixed assets were held by the entity	Not applicable as no fixed assets were held by the entity	Not applicable because the project did not maintain a separate bank account	1 January 2020 to 31 December 2023	Finding 1: There were no reportable findings with a medium or high priority rating consequently we do not issue a management letter.,	Finding 2: The project ID 119392 “Making Access Possible” - Output ID 119392 was not audited in the prior year and therefore there were no recommendations to follow up on.	null	null	null	Finding 1: There were no reportable findings with a medium or high priority rating consequently we do not issue a management letter., Finding 2: The project ID 119392 “Making Access Possible” - Output ID 119392 was not audited in the prior year and therefore there were no recommendations to follow up on. NA NA NA	Operational	Low	No	No	No
2,813	11-Oct-24	UNDP UKRAINE -EU Support to the East of UKR-UNDP-UKR-00111513	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2813	111,513	EU Support to the East of Ukraine: Recovery, Peacebuilding and Governance	Ukraine	EU	US$ 5,688,620.12	Unmodified, Not applicable, Not applicable	BDO LLP	null	null	null	1 January to 31 December 2023	Finding 1: Misclassification of Expenditure in the Combined Delivery Report (CDR) - Medium Priority	null	null	null	null	Finding 1: Misclassification of Expenditure in the Combined Delivery Report (CDR) - Medium Priority NA NA NA NA	Financial	Medium	No	Yes	No
2,776	11-Oct-24	UNDP Afghanistan - NCCSP (Proj # 00145556)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2776	145,556	Afghanistan NGOs/CSOs Capacity Support Project (NCCSP)	Afghanistan	Not applicable	US$ 9,214,770.65	Unmodified, Not applicable, Not applicable	BDO LLP	null	null	null	1 January to 31 December 2023	Finding 1: No assets were noted for the project, hence a statement of fixed assets was not produced.,	Finding 2: The project did not have a dedicated bank account for the DIM project activities subject to audit, resulting in no Statement of Cash being produced.	null	null	null	Finding 1: No assets were noted for the project, hence a statement of fixed assets was not produced., Finding 2: The project did not have a dedicated bank account for the DIM project activities subject to audit, resulting in no Statement of Cash being produced. NA NA NA	Financial	High	No	Yes	No
2,777	11-Oct-24	UNDP Indonesia - Accelerating Clean Energy (Proj # 00126434)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2777	126,434	Accelerating Clean Energy Access to Reduce Inequality (ACCESS) for results period 2023	Indonesia	null	6,905.26	Unmodified	PKF Littlejohn	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: Expenses recorded in the Combined Delivery Report amounted to USD 6,905,263.61.,	Finding 2: The opinion on Statement of Fixed Assets was not applicable because the project did not maintain any fixed assets.,	null	null	null	Finding 1: Expenses recorded in the Combined Delivery Report amounted to USD 6,905,263.61., Finding 2: The opinion on Statement of Fixed Assets was not applicable because the project did not maintain any fixed assets., Finding 3: The opinion on Statement of Cash was not applicable because the project did not maintain a separate bank account., Finding 4: The audit did not result in any recommendations. NA	Financial	Medium	No	Yes	No
2,780	04-Oct-24	UNDP Philippines - CORE-FW4A (Proj # 00113425)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2780	113,425	Connectivity, Capability, and Resiliency through Free Wi-Fi for All (CoRe FW4A)	Philippines	null	5,144,167.61 USD	Unmodified	PKF Littlejohn	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: No reportable findings raised during the audit.,	Finding 2: The project did not maintain any fixed assets.,	null	null	null	Finding 1: No reportable findings raised during the audit., Finding 2: The project did not maintain any fixed assets., Finding 3: The project did not maintain a separate bank account for cash transactions. NA NA	Operational	Low	No	No	No
2,811	23-Sep-24	UNDP UKRAINE - 01000157 JSB - Promotion of human security in Ukraine	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2811	1,000,157	Promotion of Human Security in Ukraine by Responding to the Multidimensional Crisis Caused by the War	Ukraine	null	US$ 47,726,247.15	Unmodified	BDO LLP	Not applicable	No assets held by DIM project audited	No dedicated bank account for audited DIM project activities	1 January to 31 December 2023	Finding 1: No assets held by DIM project audited,	Finding 2: No dedicated bank account for audited DIM project activities	null	null	null	Finding 1: No assets held by DIM project audited, Finding 2: No dedicated bank account for audited DIM project activities NA NA NA	Financial	Medium	No	No	No
2,812	23-Sep-24	UNDP UKRAINE - EU4Recovery - Empowering Communities-UNDP-UKR-00133796	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2812	133,796	EU4Recovery – Empowering Communities in Ukraine	Ukraine	null	US$ 5,700,701.56	Unmodified, Unmodified, Not applicable	BDO LLP	Unmodified	Unmodified	Not applicable	1 January to 31 December 2023	Finding 1: No dedicated bank account for audited DIM project activities,	Finding 2: The project expenses were in conformity with the approved project budgets,	null	null	null	Finding 1: No dedicated bank account for audited DIM project activities, Finding 2: The project expenses were in conformity with the approved project budgets, Finding 3: The project expenses were for the approved purposes of the project, Finding 4: The project expenses were in compliance with the relevant regulations and rules, policies and procedures of UNDP, Finding 5: The project expenses were supported by properly approved vouchers and other supporting documents	Financial	Low	No	No	No
2,814	23-Sep-24	UNDP UKRAINE -StrengthPubMedProcure (2021)-UNDP-UKR-00129716	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2814	129,716	Procurement Support Services to the Ministry of Health of Ukraine, Phase II	Ukraine	null	US$ 3,882,017.11	Unmodified	BDO LLP	Not applicable	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: No assets were found for the project, hence no statement of fixed assets was produced.,	Finding 2: The project did not have a dedicated bank account for the DIM project activities, resulting in no Statement of Cash being produced.	null	null	null	Finding 1: No assets were found for the project, hence no statement of fixed assets was produced., Finding 2: The project did not have a dedicated bank account for the DIM project activities, resulting in no Statement of Cash being produced. NA NA NA	Financial	High	No	No	No
2,815	23-Sep-24	UNDP UKRAINE - 00132950 Support to early recovery in war-affected areas	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2815	132,950	Support to early recovery in war-affected areas in Ukraine (EU FPI)	Ukraine	EU	US$ 5,121,174.94	Unmodified, Not applicable, Not applicable	BDO LLP	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: No assets were found for the project, therefore no statement of fixed assets was produced.,	Finding 2: The project did not have a dedicated bank account for the DIM project activities subject to audit, hence no Statement of Cash was produced.	null	null	null	Finding 1: No assets were found for the project, therefore no statement of fixed assets was produced., Finding 2: The project did not have a dedicated bank account for the DIM project activities subject to audit, hence no Statement of Cash was produced. NA NA NA	Financial	High	No	Yes	No
2,816	23-Sep-24	UNDP UKRAINE - Mobile Service Delivery-UNDP-UKR-00115372	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2816	115,372	Mobile Service Delivery for Conflict-Affected Populations in Eastern Ukraine	Ukraine	null	US$ 4,117,448.88	Unmodified	BDO LLP	Not applicable	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: The CDR and Funds Utilization statement present fairly, in all material respects, the expenses directly incurred by the UNDP Country Office in Ukraine and charged to the project for the period from 1 January to 31 December 2023.,	Finding 2: The project ID 00115372 had no fixed assets, therefore a statement of fixed assets was not produced.,	null	null	null	Finding 1: The CDR and Funds Utilization statement present fairly, in all material respects, the expenses directly incurred by the UNDP Country Office in Ukraine and charged to the project for the period from 1 January to 31 December 2023., Finding 2: The project ID 00115372 had no fixed assets, therefore a statement of fixed assets was not produced., Finding 3: The project ID 00115372 did not have a dedicated bank account for the DIM project activities subject to audit, therefore a Statement of Cash was not produced., Finding 4: No audit findings or recommendations were raised as a result of the financial audit. NA	Financial	Low	No	No	No
2,817	23-Sep-24	UNDP UKRAINE - ECHO4SCHOOLS-00134046	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2817	134,046	ECHO4SCHOOLS-UA: Repair/Retrofitting of schools in war-affected regions of Ukraine	Ukraine	null	US$ 2,946,931.26	Unmodified	BDO LLP	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: No assets held by DIM project audited,	Finding 2: No dedicated bank account for audited DIM project activities	null	null	null	Finding 1: No assets held by DIM project audited, Finding 2: No dedicated bank account for audited DIM project activities NA NA NA	Financial	Medium	No	No	No
2,818	23-Sep-24	UNDP UKRAINE -Enhanced Com Sec&Social Fab-00133471	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2818	133,471	Enhanced citizen engagement for Improved community security, strengthened Social Fabric and increased Stability in Areas Affected by the War in eastern Ukraine	Ukraine	Not applicable	US$ 2,533,800.49	Unmodified, Unmodified, Not applicable	BDO LLP	Unmodified	Unmodified	Not applicable	1 January to 31 December 2023	Finding 1: No dedicated bank account for audited DIM project activities,	Finding 2: The project expenses were properly supported by approved vouchers and other supporting documents,	null	null	null	Finding 1: No dedicated bank account for audited DIM project activities, Finding 2: The project expenses were properly supported by approved vouchers and other supporting documents, Finding 3: The statement of fixed assets presents the assets status of the project accurately NA NA	Financial	Low	No	No	No
2,751	13-Sep-24	UNDP Democratic Republic of the Congo - FONAREDD/ PIRED- (Project No.00104433)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2751	104,433	Programme Intégré Redd+ Oriental	Democratic Republic of the Congo (DRC)	Not applicable	US$ 2,277,544.74	Unmodified, Unmodified, Not applicable	Talal Abu –Ghazaleh & Co. International	null	null	null	1 January 2023 to 31 December 2023	Finding 1: Payments made after 30 days of invoice and acceptance. Delayed payments totaling US$ 283,805.00 were attributed to processing inefficiencies and budget implementation delays, breaching UNDP's 30-day payment terms and risking reputational damage with suppliers.	null	null	null	null	Finding 1: Payments made after 30 days of invoice and acceptance. Delayed payments totaling US$ 283,805.00 were attributed to processing inefficiencies and budget implementation delays, breaching UNDP's 30-day payment terms and risking reputational damage with suppliers. NA NA NA NA	Financial	Medium	No	No	No
2,819	10-Sep-24	Project no. 00113905-Joint UNDP-DPPA Programme on Conflict Prevention	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2819	113,905	Joint UNDP-DPPA Programme on conflict prevention	Global project	null	$5,227,136.30	Qualified	PKF Littlejohn LLP	Qualified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: Non-compliance with the UNDP policies and procedures for awarding low-value grants,	Finding 2: Delay in recording of expenses for project activities completed in the financial year 2023,	null	null	null	Finding 1: Non-compliance with the UNDP policies and procedures for awarding low-value grants, Finding 2: Delay in recording of expenses for project activities completed in the financial year 2023, Finding 3: Delay in recording of expenses for project activities completed in the financial year 2022, Finding 4: Unrelated costs charged to the project, Finding 5: Project expenses incurred by another UN Agency recorded under expenses incurred by UNDP,	Financial	Medium	No	Yes	No
2,798	10-Sep-24	UNDP Lebanon 01000104 2LSP-LAF	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2798	1,000,104	Lebanon Livelihoods Support project – Lebanese Armed Forces (2LSP - LAF)	Lebanon	null	US$ 49,674,270.74	Unmodified	PKF Littlejohn LLP	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: No reportable findings raised during the audit,	Finding 2: No recommendations for follow-up from prior year audit	null	null	null	Finding 1: No reportable findings raised during the audit, Finding 2: No recommendations for follow-up from prior year audit NA NA NA	Operational	Low	No	No	No
2,799	10-Sep-24	UNDP Lebanon Lebanese Hosting Communities-UNDP-LBN-00084708	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2799	84,708	Supporting Lebanese Hosting Communities	Lebanon	null	US$ 14,156,535.77	Unmodified opinion	PKF Littlejohn LLP	Unmodified opinion	Unmodified opinion	Not applicable	1 January to 31 December 2023	Finding 1: No reportable findings raised during the audit,	Finding 2: No recommendations raised in the previous audit,	null	null	null	Finding 1: No reportable findings raised during the audit, Finding 2: No recommendations raised in the previous audit, Finding 3: All areas of internal controls and systems were assessed as Fully Satisfactory NA NA	Operational	Low	No	No	No
2,800	10-Sep-24	UNDP Lebanon 01000108 2LSP-ISF	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2800	1,000,108	Lebanon Livelihoods Support Project – Internal Security Forces (2LSP-ISF)	Lebanon	Not applicable	US$ 15,326,322.92	Unmodified	PKF Littlejohn LLP	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: No reportable findings raised during the audit,	Finding 2: Project did not maintain fixed assets,	null	null	null	Finding 1: No reportable findings raised during the audit, Finding 2: Project did not maintain fixed assets, Finding 3: Project did not maintain a separate bank account for cash transactions NA NA	Operational	Low	No	No	No
2,801	10-Sep-24	UNDP Lebanon Increasing access to water-UNDP-LBN-00088194	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2801	00088194	Increasing Access to Water in Host Communities	Lebanon	null	US$ 12,065,976.12	Unmodified	PKF Littlejohn LLP	Unmodified	Unmodified	Not applicable because the project did not maintain a separate bank account.	1 January to 31 December 2023	Finding 1: No reportable findings raised during the audit.,	Finding 2: The project's internal controls and systems were assessed as Fully Satisfactory in all areas.,	null	null	null	Finding 1: No reportable findings raised during the audit., Finding 2: The project's internal controls and systems were assessed as Fully Satisfactory in all areas., Finding 3: No recommendations raised in the previous year's audit. NA NA	Operational	Low	No	No	No
2,802	10-Sep-24	UNDP Lebanon Enhanced Capacities-UNDP-LBN-00113796	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2802	00113796	Strengthening the Long-Term Resilience of Subnational Authorities in Countries Affected by the Syrian Crisis	Lebanon	Not applicable	US$ 2,121,043.89	Unmodified opinion	PKF Littlejohn LLP	Unmodified opinion	Unmodified opinion	Not applicable	1 January to 31 December 2023	Finding 1: No reportable findings raised during the audit,	Finding 2: The project had no dedicated bank account for cash transactions	null	null	null	Finding 1: No reportable findings raised during the audit, Finding 2: The project had no dedicated bank account for cash transactions NA NA NA	Financial	Low	No	No	No
2,806	10-Sep-24	UNDP Somalia - Integrated Water Resources Man-UNDP-SOM-00112311	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2806	00112311	Integrated Water Resource Management	Somalia	Not applicable	US$ 2,215,502.26	Unmodified	PKF Littlejohn LLP	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: No medium or high priority findings raised during the audit,	Finding 2: The project did not maintain fixed assets for the DIM project activities,	null	null	null	Finding 1: No medium or high priority findings raised during the audit, Finding 2: The project did not maintain fixed assets for the DIM project activities, Finding 3: The project did not maintain a dedicated bank account for the DIM project activities, Finding 4: No recommendations to follow up on from the prior year audit NA	Operational	Low	No	No	No
2,797	06-Sep-24	UNDP Libya - 00119174 - Res &Recovery 3(EU nationwide)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2797	00119174	Resilience and Recovery 3 (EU nationwide)	Libya	EU	US$ 6,253,258.94	Unmodified	Jamal Milhem, CPA	No issues were identified.	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: There were no reportable findings with medium or high priority ratings.,	Finding 2: No management letter was issued.,	null	null	null	Finding 1: There were no reportable findings with medium or high priority ratings., Finding 2: No management letter was issued., Finding 3: The previous audit report included one recommendation regarding long payment processing duration, which has been implemented. NA NA	Operational	Low	No	No	No
2,807	06-Sep-24	UNDP Tajikistan - Access to Justice, Phase III-UNDP-TJK-00117048	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2807	00117048	Access to Justice, Phase III	Tajikistan	null	USD 400,394.08	Unmodified, Unmodified, Unmodified	PKF Littlejohn LLP	null	null	null	1 January to 31 December 2023	Finding 1: No reportable findings of high or medium priority raised during the audit.,	Finding 2: The audit opinions for financial position, fixed assets, and cash statement were unmodified.,	null	null	null	Finding 1: No reportable findings of high or medium priority raised during the audit., Finding 2: The audit opinions for financial position, fixed assets, and cash statement were unmodified., Finding 3: The project expenses were in conformity with approved budgets and supported by proper documentation. NA NA	Financial	Low	No	No	No
2,803	05-Sep-24	UNDP YEMEN - Emergency Mine Action Project-UNDP-YEM-00128797	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2803	00128797	Emergency Mine Action – Phase II	Yemen	Not specified	US$ 3,858,738.30	Unmodified	Jamal Milhem, CPA	No issues were identified.	Not applicable	Not applicable	1 January 2023 to 31 December 2023	Finding 1: Overstatement of the Commitments balance in the Funds Utilization Statement. (Medium Priority - Implemented)	null	null	null	null	Finding 1: Overstatement of the Commitments balance in the Funds Utilization Statement. (Medium Priority - Implemented) NA NA NA NA	Financial	Medium	No	Yes	No
2,804	05-Sep-24	UNDP YEMEN - Peace Support Facility Phase II - 00134346	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2804	00134346	Peace Support Facility Phase II	Yemen	Not applicable	US$ 2,490,062.07	Unmodified, Not applicable, Not applicable	Jamal Milhem, CPA	null	null	null	1 January to 31 December 2023	null	null	null	null	null	NA NA NA NA NA	null	null	null	null	null
2,753	05-Sep-24	UNDP Congo (Dem.Republic of)- Prog conjoint NU appui Ref Ju- Project No.00125106	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2753	00125106	United Nations Joint Support Programme for Justice Reform in the Democratic Republic of Congo (DRC)	Democratic Republic of the Congo (DRC)	null	US$ 2,453,601.25	Unmodified, Unmodified, Not applicable	Talal Abu –Ghazaleh & Co. International	null	null	null	1 January 2023 to 31 December 2023	Finding 1: Payments made after 30 days of invoice.,	Finding 2: Not recording the project’s expenses in the correct accounting period.,	null	null	null	Finding 1: Payments made after 30 days of invoice., Finding 2: Not recording the project’s expenses in the correct accounting period., Finding 3: Un-related amounts in the Fund Utilization Statement. NA NA	Financial	Medium	No	Yes	No
2,773	05-Sep-24	UNDP Mozambique Project 00132751 Immediate Stabilization and Recovery	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2773	null	null	null	null	null	null	null	null	null	null	null	null	null	null	null	null	NA NA NA NA NA	null	null	null	null	null
2,778	27-Aug-24	UNDP Pakistan - Merged Areas Governance Programme (Proj # 00133869)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2778	PAK-00133869	Merged Areas Governance Programme (MAGP)	Pakistan	null	5,644,248.41 USD	Qualified	PKF Littlejohn LLP	Qualified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: Non-compliance with direct contracting procedures for Lead Economic Advisor recruitment	null	null	null	null	Finding 1: Non-compliance with direct contracting procedures for Lead Economic Advisor recruitment NA NA NA NA	Procurement	Medium	No	No	Yes
2,805	27-Aug-24	UNDP PAPP -Sawasya II: Promoting the Rule-UNDP-PAL-00102754	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2805	102,754	Sawasya II: Promoting the Rule of Law in Palestine	Palestine	null	US$ 3,099,501.48	Unmodified, Unmodified, Not applicable	Talal Abu – Ghazaleh & Co. International	Unmodified	Unmodified	Not applicable	1 January to 31 December 2023	null	null	null	null	null	NA NA NA NA NA	null	null	null	null	null
2,809	20-Aug-24	UNDP MOLDOVA -Focal regions-UNDP-MDA-00106290	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2809	106,290	EU4Moldova - Focal regions	Moldova	Not specified	US$ 5,136,454.91	Unmodified, Unmodified, Not applicable	PKF Littlejohn LLP	Unmodified	Unmodified	Not applicable	1 January to 31 December 2023	Finding 1: There were no reportable findings raised during the course of our audit.,	Finding 2: The project did not maintain a separate bank account for cash transactions.	null	null	null	Finding 1: There were no reportable findings raised during the course of our audit., Finding 2: The project did not maintain a separate bank account for cash transactions. NA NA NA	Financial	Low	No	No	No
2,810	20-Aug-24	UNDP ALBANIA- EU4Schools Phase II-UNDP-ALB-00123296	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2810	123,296	EU4Schools Phase II	Albania	null	US$ 18,071,800.35	Unmodified	BDO LLP	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: No audit findings or recommendations were raised as a result of the financial audit.	null	null	null	null	Finding 1: No audit findings or recommendations were raised as a result of the financial audit. NA NA NA NA	Financial	Low	No	No	No
2,808	15-Aug-24	UNDP BIH -EU for Agriculture in BIH-UNDP-BIH-00115935	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2808	115,935	European Union Support to Agriculture Competitiveness and Rural Development in Bosnia and Herzegovina (EU4AGRI)	Bosnia and Herzegovina	European Union	US$ 4,998,622.07	Unmodified	PKF Littlejohn LLP	Not applicable as no Fixed Assets reported	Not applicable as no Fixed Assets reported	Not applicable because the project did not maintain a separate bank account	1 January to 31 December 2023	Finding 1: No reportable findings raised during the audit,	Finding 2: The project did not have any fixed assets to report,	null	null	null	Finding 1: No reportable findings raised during the audit, Finding 2: The project did not have any fixed assets to report, Finding 3: The project did not maintain a separate bank account for cash transactions NA NA	Financial	Low	No	No	No
2,779	14-Aug-24	UNDP Pakistan - Rule of Law Programme (Proj # 00061652)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2779	61,652	Supporting Rule of Law for peaceful, Just and Inclusive Societies in Pakistan (Aman-o- Insaf)	Pakistan	null	7,851,678.36 USD	Unmodified	PKF Littlejohn LLP	Unmodified	Unmodified	Not applicable	1 January 2023 to 31 December 2023	Finding 1: No reportable findings raised during the audit,	Finding 2: Project expenses recorded in the Combined Delivery Report amounted to USD 7,851,678.36,	null	null	null	Finding 1: No reportable findings raised during the audit, Finding 2: Project expenses recorded in the Combined Delivery Report amounted to USD 7,851,678.36, Finding 3: The opinion on Statement of Cash was not applicable as no separate bank account was maintained for the project NA NA	Financial	Medium	No	No	No
2,783	13-Aug-24	UNCDF - Local Climate Adaptive Living - UNCDF Mozambique Project 111062	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2783	111,062	Local Climate Adaptive Living Facility – LoCAL in Mozambique	Mozambique	Sweden	$4,769,081.80	Unmodified	PKF Littlejohn	Not applicable because the project did not maintain any fixed assets at the financial year-end.	Not applicable because the project did not maintain any fixed assets at the financial year-end.	Not applicable because the project did not maintain a separate bank account.	1 January to 31 December 2023	Finding 1: Cost not incurred in the same year as the current year’s CDR	null	null	null	null	Finding 1: Cost not incurred in the same year as the current year’s CDR NA NA NA NA	Financial	Low	No	No	No
2,771	23-Jul-24	UNDP Uruguay - URUARG Adaptacion al CC Uruguay-UNDP-URY-00124181	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2771	124,181	Climate Change adaptation in vulnerable coastal cities and ecosystems of the Uruguay River	Uruguay	null	USD 561,259.07	Unmodified	PKF Littlejohn	Unmodified	Not applicable because the project does not have fixed assets	Not applicable because the project did not maintain a separate bank account	1 January to 31 December 2023	Finding 1: There were no exclusions to the audit scope.,	Finding 2: Commitments recorded in the CDR as at 31 December 2023 amounted to USD 45,030.80.,	null	null	null	Finding 1: There were no exclusions to the audit scope., Finding 2: Commitments recorded in the CDR as at 31 December 2023 amounted to USD 45,030.80., Finding 3: The commitments applicable to our scope (USD 45,030.80) were fully disbursed and recorded as expenses in project records in the first semester of 2024., Finding 4: The commitments corresponded to a contract with one external consultant., Finding 5: The audit did not result in any recommendations.	Financial	Low	No	No	No
2,772	23-Jul-24	UNDP Uruguay - URUARG Adaptacion al CC Argentina-UNDP-URY-00127020	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2772	127,020	Climate Change adaptation in vulnerable coastal cities and ecosystems of the Uruguay River – Argentina	Uruguay	null	177605.23	Unmodified	PKF Littlejohn	Unmodified	Not applicable because the project does not have fixed assets	Not applicable because the project did not maintain a separate bank account	1 January to 31 December 2023	Finding 1: There were no exclusions to the audit scope.,	Finding 2: Commitments recorded in the CDR as at 31 December 2023 amounted to USD 5,507.22.,	null	null	null	Finding 1: There were no exclusions to the audit scope., Finding 2: Commitments recorded in the CDR as at 31 December 2023 amounted to USD 5,507.22., Finding 3: The commitments applicable to our scope (USD 5,507.22) were partially disbursed and recorded as expenses in project records in the first semester of 2024 leaving an amount of USD 2,998.50 pending to be paid., Finding 4: The commitments corresponded to ongoing contracts with three external consultants., Finding 5: The audit did not result in any recommendations.	Financial	Medium	No	No	No
2,765	23-Jul-24	UNDP Argentina - Innovacion Publica Federal-UNDP-ARG-00124106	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2765	124,106	Promoting Digital Inclusion and Equality through Federal Public Innovation	Argentina	Not applicable	7,346,288.58 USD	Unmodified	PKF Littlejohn	Unmodified	Not applicable as the Project did not keep any assets	Not applicable as the project did not maintain a separate bank account	1 January to 31 December 2023	Finding 1: No commitments recorded in CDR as at 31 December 2023.,	Finding 2: The audit did not result in any recommendations.,	null	null	null	Finding 1: No commitments recorded in CDR as at 31 December 2023., Finding 2: The audit did not result in any recommendations., Finding 3: There were no reportable findings with a medium or high priority rating consequently no management letter was issued., Finding 4: The project was not audited in the prior year. NA	Operational	Low	No	No	No
2,784	22-Jul-24	UNCDF - Development Initiative for Nor-UNCDF Uganda Project 106347	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2784	106,347	Development Initiative for Northern Uganda	Uganda	null	USD 3,437,273.56	Unmodified	PKF Littlejohn LLP	Unmodified	Unmodified	null	1 January 2023 to 31 December 2023	Finding 1: Expenses recorded in the Combined Delivery Report amounted to USD 3,659,757.43.,	Finding 2: Excluded from the audit scope were transactions that relate to expenses processed and approved in locations outside of the country (USD 222,483.87).,	null	null	null	Finding 1: Expenses recorded in the Combined Delivery Report amounted to USD 3,659,757.43., Finding 2: Excluded from the audit scope were transactions that relate to expenses processed and approved in locations outside of the country (USD 222,483.87)., Finding 3: Commitments recorded in the CDR as at 31 December 2023 amounted to USD 418., Finding 4: The open commitments corresponded to a provision of air ticket services., Finding 5: The audit did not identify any systems recommendations.	Financial	Medium	No	No	No
2,767	22-Jul-24	UNDP Chile - Estrategia implementacion-UNDP-CHL-00119698	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2767	119,698	Reducción de la vulnerabilidad climática en la región de Antofagasta	Chile	null	485,376.40 USD	Unmodified	PKF Littlejohn	Unmodified	Not applicable as the project does not have fixed assets	Not applicable as the project did not maintain a separate bank account	1 January to 31 December 2023	Finding 1: There were no reportable findings raised during the course of our audit, consequently we have not issued a management letter.	null	null	null	null	Finding 1: There were no reportable findings raised during the course of our audit, consequently we have not issued a management letter. NA NA NA NA	Operational	Low	No	No	No
2,770	22-Jul-24	UNDP Mexico - Fortalecimiento CONANP-UNDP-MEX-00115497	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2770	115,497	Fortalecimiento CONANP	Mexico	Not applicable	5,324,277.72 USD	Unmodified	PKF Littlejohn	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: The expenses recorded in the Combined Delivery Report amounted to USD 5,324,277.72.,	Finding 2: Commitments recorded in the CDR as at 31 December 2023 amounted to USD 160,153.97, with only USD 156,637.19 actually expended.,	null	null	null	Finding 1: The expenses recorded in the Combined Delivery Report amounted to USD 5,324,277.72., Finding 2: Commitments recorded in the CDR as at 31 December 2023 amounted to USD 160,153.97, with only USD 156,637.19 actually expended., Finding 3: The audit did not result in any recommendations. NA NA	Financial	Medium	No	Yes	No
2,769	19-Jul-24	UNDP Guatemala - MOVILIDAD URBANA-UNDP-GTM-00039570	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2769	39,570	Programa de Desarrollo Metropolitano de la Municipalidad de Guatemala – Eje Movilidad Urbana	Guatemala	Not applicable	21,986,777.12 USD	Unmodified	PKF Littlejohn	Not applicable as the project does not have fixed assets	Not applicable as the project does not have fixed assets	Not applicable as the project did not maintain a separate bank account	1 January to 31 December 2023	Finding 1: No reportable findings raised during the audit,	Finding 2: No recommendations provided by the audit firm,	null	null	null	Finding 1: No reportable findings raised during the audit, Finding 2: No recommendations provided by the audit firm, Finding 3: No issues noted in the assessment of internal controls and systems NA NA	Operational	Low	No	No	No
2,768	18-Jul-24	UNDP Ecuador - CAF Vulnerabilidad Climatica-UNDP-ECU-00117074	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2768	117,074	Reducing climate vulnerability and flood risk in coastal urban and semi urban areas in cities in Latin America	Ecuador	Not applicable	1,308,537.39	Unmodified	PKF Littlejohn	Unmodified	Not applicable	Not applicable	1 January 2022 to 31 December 2023	Finding 1: No reportable findings raised during the audit.,	Finding 2: No recommendations provided as a result of the audit.	null	null	null	Finding 1: No reportable findings raised during the audit., Finding 2: No recommendations provided as a result of the audit. NA NA NA	Operational	Low	No	No	No
2,766	17-Jul-24	UNDP Brazil - BRA/18/019 - CNJ-UNDP-BRA-00112508	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2766	112,508	Fortalecimento do Monitoramento e da Fiscalização do Sistema Prisional e Socioeducativo (CNJ)	Brasilia, Brazil	null	USD 6,439,441.34	Unmodified	PKF Littlejohn	Unmodified	Not applicable	Not applicable	1 January to 31 December 2023	Finding 1: No reportable findings raised during the audit.,	Finding 2: No recommendations were made.,	null	null	null	Finding 1: No reportable findings raised during the audit., Finding 2: No recommendations were made., Finding 3: The project did not have fixed assets or a dedicated bank account for cash transactions. NA NA	Operational	Low	No	No	No
2,701	01-Dec-23	Consolidated Report – FY 2022 DIM Project Audits	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2701	2,701	Consolidated report on audits of projects directly implemented by UNDP for Fiscal Year 2022	Various countries	null	$525.8 million	Mixed opinions with 75% unmodified and 25% modified opinions	Guillermo Munoz	Primarily unmodified opinions on financial statements	3 projects received modified opinions on fixed assets	1 project received an unmodified opinion on the cash statement	Fiscal Year 2022	Finding 1: Expenditures recorded in incorrect accounting periods,	Finding 2: Ineligible project expenses charged,	null	null	null	Finding 1: Expenditures recorded in incorrect accounting periods, Finding 2: Ineligible project expenses charged, Finding 3: Lack of supporting documents, Finding 4: Non-compliance with procurement procedures, Finding 5: Prepayments recorded as expenditures,	Financial	Medium	No	Yes	Yes
2,687	09-Oct-23	UNDP Congo (Dem.Republic of) - Programme de Dévelopmt loc (Project No.00142763)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2687	142,763	Programme de Développement Local des 145 Territoires	Democratic Republic of the Congo	Not applicable	$5,367,965.95	Qualified, Qualified, Not applicable	PKF Littlejohn	null	null	null	1 January to 31 December 2022	Finding 1: Incorrect recording of renovation costs for containers.	null	null	null	null	Finding 1: Incorrect recording of renovation costs for containers. NA NA NA NA	Financial	Medium	No	Yes	No
2,662	03-Oct-23	UNDP Indonesia - REDD+ Results Based Payment (Proj # 00129343)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2662	129,343	Indonesia REDD+ Results-Based Payments (RBP) for results period 2014-2016	Indonesia	null	28,206,138.57	Adverse	PKF Littlejohn	Adverse	Not applicable	Not applicable	1 January to 31 December 2022	Finding 1: The CDR and Funds Utilization statement do not present fairly the expenses directly incurred by the UNDP Country Office in Indonesia for the period 1 January 2022 to 31 December 2022.,	Finding 2: The project did not recognize the expenditure and associated accounts payable liability for the unpaid portion of performance-based payments, resulting in an understatement of project expenses.,	null	null	null	Finding 1: The CDR and Funds Utilization statement do not present fairly the expenses directly incurred by the UNDP Country Office in Indonesia for the period 1 January 2022 to 31 December 2022., Finding 2: The project did not recognize the expenditure and associated accounts payable liability for the unpaid portion of performance-based payments, resulting in an understatement of project expenses., Finding 3: The accounting treatment for recording work completed and related payments under the PBPA was incorrect, leading to an accounting error in expense recognition. NA NA	Financial	High	No	Yes	No
2,660	27-Sep-23	UNDP Fiji - Tuvalu Coastal Adaptation (Proj # 0010068)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2660	100,068	Tuvalu Coastal Adaptation Project - TCAP	Fiji	Not specified	US$ 10,554,932.34	Qualified, Unmodified, Not applicable as no dedicated bank account was opened for the DIM project activities	BDO LLP	null	null	null	1 January to 31 December 2022	Finding 1: Prepayments recorded as expenditures without proper approval, leading to overstatement of expenses by US$ 1,025,594.24 and understatement of Funds Utilisation Statement by US$ 941,191.61.,	Finding 2: Commitments not fully disclosed in the Combined Delivery Report, resulting in US$ 12,831,418.00 not being disclosed as commitments.	null	null	null	Finding 1: Prepayments recorded as expenditures without proper approval, leading to overstatement of expenses by US$ 1,025,594.24 and understatement of Funds Utilisation Statement by US$ 941,191.61., Finding 2: Commitments not fully disclosed in the Combined Delivery Report, resulting in US$ 12,831,418.00 not being disclosed as commitments. NA NA NA	Financial	High	No	Yes	No
2,657	14-Sep-23	UNDP Afghanistan - ABADEI for local Social Economy Recovery (Proj # 00138844)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2657	138,844	Area-Based Approach to Development Emergency Initiatives (ABADEI) for Local Social Economy Recovery and Community Resilience in Afghanistan	Afghanistan	Japan	$76,617,069.70	Qualified, Unmodified, Not applicable as no dedicated bank account was opened for the DIM project activities	BDO LLP	null	null	null	1 January to 31 December 2022	Finding 1: No supporting documents - Medium priority,	Finding 2: Cut-off error - Medium priority,	null	null	null	Finding 1: No supporting documents - Medium priority, Finding 2: Cut-off error - Medium priority, Finding 3: Lack of proof of payment - High priority, Finding 4: Lack of adequate supporting documents - High priority, Finding 5: Non-compliance with procurement procedures - Medium priority,	Operational	High	No	No	Yes
2,658	14-Sep-23	UNDP Afghanistan - ABADEI in Northern and Southern Regions (Proj # 00141016)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2658	141,016	United Nations Joint Programme Initiation Plan Area-Based Approach to Development Emergency Initiatives (ABADEI) in Northern and Southern Regions	Afghanistan	Not specified	$24,491,117.67	Unmodified opinion	BDO LLP	Unmodified opinion	Not applicable as the project had no assets	Not applicable as no dedicated bank account was opened for the DIM project activities	1 January to 31 December 2022	Finding 1: Lack of adequate supporting documents - Total financial impact of $57,197.41,	Finding 2: Poor record keeping - No ineligible expenses identified, but documentation issues noted	null	null	null	Finding 1: Lack of adequate supporting documents - Total financial impact of $57,197.41, Finding 2: Poor record keeping - No ineligible expenses identified, but documentation issues noted NA NA NA	Financial	Medium	No	Yes	No
2,659	14-Sep-23	UNDP Bangladesh - LoGIC (Proj # 00085984)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2659	85,984	Local Government Initiative on Climate Change	Bangladesh	Not specified	6,009,017.04	Adverse	PKF Littlejohn LLP	Adverse	Not applicable	Not applicable	1 January to 31 December 2022	Finding 1: Incorrect expense recognition - High priority - 5,916,536,	Finding 2: Weaknesses in project monitoring and achieving project results - High priority,	null	null	null	Finding 1: Incorrect expense recognition - High priority - 5,916,536, Finding 2: Weaknesses in project monitoring and achieving project results - High priority, Finding 3: Issues in payments to suppliers - Medium priority NA NA	Financial	High	No	Yes	Yes
2,652	14-Sep-23	UNDP Nigeria- 00123140 - Stabilization Facility-Nigeria	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2652	123,140	Stabilization Facility Nigeria	Nigeria	Germany, Sweden, UK	$22,836,211.30	Unmodified, Qualified, Not applicable	BDO LLP	null	null	null	1 January to 31 December 2022	Finding 1: Inconsistencies in the accounting of the project vehicles resulted in a $40,183.61 overstatement in project expenses and a $25,420.77 understatement in the statement of fixed assets.,	Finding 2: Errors in the accounting of the solar power system led to a $100,021.50 overstatement in the statement of assets and a $418.50 understatement in the 2022 CDR.	null	null	null	Finding 1: Inconsistencies in the accounting of the project vehicles resulted in a $40,183.61 overstatement in project expenses and a $25,420.77 understatement in the statement of fixed assets., Finding 2: Errors in the accounting of the solar power system led to a $100,021.50 overstatement in the statement of assets and a $418.50 understatement in the 2022 CDR. NA NA NA	Financial	High	No	Yes	No
2,656	14-Sep-23	Project No:00086693 - Fostering Resilience To Shocks And Threats In Africa	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2656	86,693	Fostering Resilience to Shocks and threats in Africa	Africa	null	$4,959,104.11	Qualified	BDO LLP	Qualified	Not applicable	Not applicable	1 January to 31 December 2022	Finding 1: Commitments balance in the Funds Utilization Statement unfairly stated,	Finding 2: Ineligible project expenses charged,	null	null	null	Finding 1: Commitments balance in the Funds Utilization Statement unfairly stated, Finding 2: Ineligible project expenses charged, Finding 3: Lack of evidence to support costs charged under Direct Project Costs / DPC costs claimed for the incorrect period, Finding 4: Expenditure claimed not for project purpose NA	Financial	High	No	Yes	No
2,665	14-Sep-23	UNDP Iraq – FFS (project ID 89459 output IDs 95684 and 120726)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2665	89,459	Funding Facility for Stabilization	Iraq	Not specified	$137,525,622.56	Qualified	Jamal Milhem, CPA	Qualified	Unmodified	Not applicable	1 January to 31 December 2022	Finding 1: Not recording the project’s expenses in the correct accounting period.,	Finding 2: Weak Contract Management process - Expired contracts used to pay for ongoing works	null	null	null	Finding 1: Not recording the project’s expenses in the correct accounting period., Finding 2: Weak Contract Management process - Expired contracts used to pay for ongoing works NA NA NA	Financial	Medium	No	Yes	Yes
2,666	14-Sep-23	UNDP Iraq - Elections Capacity Development (project ID 131655 output ID 124641)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2666	131,655	Support to Iraq's Electoral Process - Capacity Development	Iraq	Not specified	US$ 3,682,351.20	Unmodified	Jamal Milhem, CPA	No issues were identified	Not applicable	Not applicable	1 January to 31 December 2022	null	null	null	null	null	NA NA NA NA NA	null	null	null	null	null
2,667	14-Sep-23	UNDP Iraq - Support to Security & Justice (project ID 115890 output ID 113282)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2667	115,890	Support to Security and Justice Sector Governance in Iraq	Iraq	Not specified	US$ 5,817,513.31	Unmodified with one issue identified, Unmodified with no issues identified, Not applicable	Jamal Milhem, CPA	null	null	null	1 January to 31 December 2022	Finding 1: The office recorded expenses related to FY2021 in the FY2022 CDR, leading to an overstatement of expenses by US$ 18,468.00.	null	null	null	null	Finding 1: The office recorded expenses related to FY2021 in the FY2022 CDR, leading to an overstatement of expenses by US$ 18,468.00. NA NA NA NA	Financial	Medium	No	Yes	No
2,668	14-Sep-23	UNDP Iraq - Community-Based Reconciliation (project ID 130140 output ID 125983)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2668	130,140	Community-based Reconciliation and Reintegration in Iraq	Iraq	null	US$ 6,001,233.86	Unmodified	Jamal Milhem, CPA	Unmodified	Not applicable	Not applicable	1 January to 31 December 2022	Finding 1: Not recording the project’s expenses in the correct accounting period	null	null	null	null	Finding 1: Not recording the project’s expenses in the correct accounting period NA NA NA NA	Financial	Medium	No	Yes	No
2,681	07-Sep-23	UNDP Turkey - Demining Phase III (project ID 126280 output ID 120385)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2681	126,280	Demining and Increasing the Border Surveillance Capacity at the Easter Borders of Turkey - Phase III	Türkiye	Not applicable	US$ 11,678,719.67	Unmodified, Unmodified, Not applicable	BDO LLP	null	null	null	1 January to 31 December 2022	Finding 1: No dedicated bank account for the project activities, hence no Statement of Cash was produced.	null	null	null	null	Finding 1: No dedicated bank account for the project activities, hence no Statement of Cash was produced. NA NA NA NA	Financial	Medium	No	Yes	No
2,688	31-Aug-23	UNDP Central African Republic - PAF-COUR PENALE SPECIALE (Project No. 00125264)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2688	125,264	Projet d’Appui au fonctionnement de la Cour Pénale Spéciale (PAF CPS)	Central African Republic	null	USD 3,937,858.28	Unmodified, Unmodified, Not applicable	PKF Littlejohn	null	null	null	1 January to 31 December 2022	Finding 1: Late payments made after 30 days of receipt of an invoice for goods/services that were accepted by UNDP.,	Finding 2: Overstated Expenses.,	null	null	null	Finding 1: Late payments made after 30 days of receipt of an invoice for goods/services that were accepted by UNDP., Finding 2: Overstated Expenses., Finding 3: Unjustified delays in registering Vouchers and paying invoices., Finding 4: No physical inventory of equipment. NA	Financial	Medium	No	Yes	No
2,674	31-Aug-23	UNDP Libya - Resilience and Recovery (project ID104158 output IDs 119174&112553)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2674	104,158	Resilience and Recovery	Libya	Not applicable	$5,639,205.60	Unmodified, Not applicable, Not applicable	BDO LLP	null	null	null	1 January to 31 December 2022	Finding 1: Long payment processing duration - 4 out of 18 vouchers had delays in payment processing, increasing the risk of financial misstatement and cut-off errors.	null	null	null	null	Finding 1: Long payment processing duration - 4 out of 18 vouchers had delays in payment processing, increasing the risk of financial misstatement and cut-off errors. NA NA NA NA	Financial	Medium	No	Yes	No
2,675	31-Aug-23	UNDP Libya - SFL Stronger for Libya (project ID 00094616 output ID 112158)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2675	94,616	Immediate Stabilization Facility for Libya	Libya	Not applicable	5306869.12	Unmodified, Not applicable, Not applicable	BDO LLP	null	null	null	1 January to 31 December 2022	Finding 1: Delays in the project closure - The project closure was delayed due to open contracts/POs requiring final verification, delayed invoices, and high staff turnover. The office should proceed with operational closure by 30 September 2023.	null	null	null	null	Finding 1: Delays in the project closure - The project closure was delayed due to open contracts/POs requiring final verification, delayed invoices, and high staff turnover. The office should proceed with operational closure by 30 September 2023. NA NA NA NA	Operational	Medium	No	No	No
2,677	29-Aug-23	UNDP Yemen - Emergency Mine Action (project ID 138840 output ID 128797)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2677	138,840	Emergency Mine Action - Phase II	Yemen	null	10,273,762.98 USD	Unmodified	KPMG SA	Unmodified	Unmodified	Not Applicable	01 January to 31 December 2022	Finding 1: Overstatement of the Commitments balance in the Funds Utilization Statement	null	null	null	null	Finding 1: Overstatement of the Commitments balance in the Funds Utilization Statement NA NA NA NA	Financial	Medium	No	Yes	No
2,669	29-Aug-23	UNDP Lebanon - Lebanese Hosting Communities (project ID 65799 output ID 84708)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2669	65,799	Supporting Lebanese Hosting Communities	Lebanon	Not applicable	US$ 23,169,253.20	Unmodified opinion	PKF Littlejohn LLP	Unmodified	Unmodified	Not applicable	1 January to 31 December 2022	Finding 1: There were no reportable findings raised during the course of our audit.,	Finding 2: The project did not maintain a separate bank account for cash transactions.	null	null	null	Finding 1: There were no reportable findings raised during the course of our audit., Finding 2: The project did not maintain a separate bank account for cash transactions. NA NA NA	Financial	Low	No	No	No
2,670	29-Aug-23	UNDP Lebanon - Increasing access to water (project ID 77399 output ID 88194)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2670	77,399	Increasing Access to Water in Host Communities	Lebanon	Not applicable	US$ 16,052,584.54	Unmodified	PKF Littlejohn LLP	Unmodified	Unmodified	Not applicable	1 January to 31 December 2022	Finding 1: There were no reportable findings raised during the course of our audit.,	Finding 2: The audit covered the period from 1 January to 31 December 2022.,	null	null	null	Finding 1: There were no reportable findings raised during the course of our audit., Finding 2: The audit covered the period from 1 January to 31 December 2022., Finding 3: The audit did not result in any recommendations. NA NA	Operational	Low	No	No	No
2,671	29-Aug-23	UNDP Lebanon - Renewable energy opportunities (project ID120029 output ID 118152	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2671	120,029	Sustainable Energy Programme	Lebanon	null	US$ 6,958,821.86	Unmodified	PKF Littlejohn LLP	Not applicable because the project did not keep any assets	Not applicable because the project did not present balances in the fixed assets accounts	Not applicable because the project did not have a dedicated bank account for the DIM project activities	1 January to 31 December 2022	Finding 1: There were no reportable findings raised during the course of our audit.,	Finding 2: The project did not keep any fixed assets accounts.,	null	null	null	Finding 1: There were no reportable findings raised during the course of our audit., Finding 2: The project did not keep any fixed assets accounts., Finding 3: The project did not have a dedicated bank account for the DIM project activities. NA NA	Operational	Low	No	No	No
2,672	29-Aug-23	UNDP Lebanon - Gatherings 2 (project ID 93058 output ID 97505)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2672	93,058	Palestinian Gatherings Host Communities 2	Lebanon	Not applicable	US$ 4,755,228.62	Unmodified, Unmodified, Not applicable	PKF Littlejohn LLP	null	null	null	1 January to 31 December 2022	Finding 1: No reportable findings raised during the audit,	Finding 2: Project did not maintain a separate bank account for cash transactions	null	null	null	Finding 1: No reportable findings raised during the audit, Finding 2: Project did not maintain a separate bank account for cash transactions NA NA NA	Financial	Low	No	No	No
2,673	29-Aug-23	UNDP Lebanon - LEAP, Phase II (project ID 124151 output ID 119194)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2673	124,151	Lebanese Elections Assistance Project, Phase II	Lebanon	Not applicable	US$ 3,174,161.35	Unmodified	PKF Littlejohn LLP	Unmodified	Unmodified	Not applicable	1 January to 31 December 2022	Finding 1: There were no reportable findings raised during the course of our audit.,	Finding 2: The project ID 124151 - Output ID 119194 was not audited in the prior year and therefore there were no recommendations to follow up on.	null	null	null	Finding 1: There were no reportable findings raised during the course of our audit., Finding 2: The project ID 124151 - Output ID 119194 was not audited in the prior year and therefore there were no recommendations to follow up on. NA NA NA	Operational	Low	No	No	No
2,653	23-Aug-23	UNDP Angola- 00106462 - PSS - Ministry of Health - INL	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2653	106,462	Procurement Services and Supply - Ministry of Health - INLS	Angola	null	8831389.31	Qualified	PKF Littlejohn	Qualified	Not applicable	Not applicable	1 January to 31 December 2022	Finding 1: Delays in the recording of goods/services received,	Finding 2: Delays in the registration of invoices and creation of vouchers,	null	null	null	Finding 1: Delays in the recording of goods/services received, Finding 2: Delays in the registration of invoices and creation of vouchers, Finding 3: Inadequate project staff/ human resources assigned to effectively execute project functions NA NA	Operational	Medium	No	No	No
2,682	23-Aug-23	UNDP Ukraine – RPP (Project ID 102396 output ID 111513)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2682	102,396	Recovery and Peacebuilding Programme (RPP)	Ukraine	EU	$8,039,414.23	Unmodified, Unmodified, Not applicable	BDO LLP	null	null	null	1 January to 31 December 2022	null	null	null	null	null	NA NA NA NA NA	null	null	null	null	null
2,683	23-Aug-23	UNDP Ukraine-Procurement Support Serv.(project132175 output IDs 129716&124854)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2683	132,175	Procurement Support Services to the Ministry of Health of Ukraine, Phase II	Ukraine	null	$13,293,131.92	Unmodified, Unmodified	BDO LLP	Not applicable, Not applicable	Not applicable, Not applicable	Not applicable, Not applicable	1 January to 31 December 2022	null	null	null	null	null	NA NA NA NA NA	null	null	null	null	null
2,678	23-Aug-23	UNDP Albania - EU4Schools Phase II (project ID 129706 output ID 123296)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2678	129,706	EU4Schools Phase II	Albania	Not applicable	$12,144,889.78	Unmodified	BDO LLP	Unmodified	Not applicable	Not applicable	1 January to 31 December 2022	null	null	null	null	null	NA NA NA NA NA	null	null	null	null	null
2,684	22-Aug-23	UNDP Tajikistan - Access to Justice Phase III (Project ID 121211 output ID 11704	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2684	121,211	Access to Justice, Phase III	Tajikistan	null	USD 126,994.52	Unmodified	PKF Littlejohn LLP	Unmodified	Unmodified	Unmodified	1 January to 31 December 2022	Finding 1: No reportable findings raised during the audit,	Finding 2: Project expenses were in conformity with approved budgets and regulations,	null	null	null	Finding 1: No reportable findings raised during the audit, Finding 2: Project expenses were in conformity with approved budgets and regulations, Finding 3: Properly approved vouchers and supporting documents were provided NA NA	Operational	Low	No	No	No
2,686	22-Aug-23	UNDP Niger - Projet LGA Stabilisation Facility Pro ( Project No.00131763)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2686	131,763	Liptako Gourma Stabilization Facility Programme	Niger	Not applicable	USD 6,739,019.06	Unmodified, Unmodified, Not applicable because the project did not maintain a separate bank account.	PKF Littlejohn	null	null	null	1 January to 31 December 2022	Finding 1: No reportable findings with a medium or high priority rating,	Finding 2: Project ID 00131763 was not audited in the prior year	null	null	null	Finding 1: No reportable findings with a medium or high priority rating, Finding 2: Project ID 00131763 was not audited in the prior year NA NA NA	Operational	Medium	No	No	No
2,661	10-Aug-23	UNDP India - Improving Efficiency of Vaccination Systems (Proj # 00098752)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2661	98,752	Improving Efficiency of Vaccination Systems in Multiple States	India	Not applicable	USD 12,133,958.96	Unmodified	KPMG SA	Unmodified	Not Applicable because the project did not have Fixed Assets	Not Applicable because the project did not have a separate bank account	01 January to 31 December 2022	Finding 1: None,	Finding 2: None,	null	null	null	Finding 1: None, Finding 2: None, Finding 3: None NA NA	Operational	Low	No	No	No
2,655	09-Aug-23	Project No:00127222 - CSMT Engagement Facility	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2655	127,222	CSMT Engagement Facility	Not specified	Not specified	$10,100,573.90	Unmodified, Qualified, Not applicable	BDO LLP	null	null	null	1 January to 31 December 2022	Finding 1: Costs not reported under the correct accounting period,	Finding 2: Value of intangible asset understated,	null	null	null	Finding 1: Costs not reported under the correct accounting period, Finding 2: Value of intangible asset understated, Finding 3: Weaknesses in the contractors sourcing process and justification of value for money, Finding 4: Insufficient supporting documents, Finding 5: Commitments balance in the Funds Utilization Statement unfairly stated	Financial	Medium	No	Yes	Yes
2,654	07-Aug-23	UNDP Zimbabwe- 00089434 - Zimbabwe Resilience Building Fund	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2654	89,434	Zimbabwe Resilience Building Fund (ZBRF)	Zimbabwe	Not applicable	US$ 2,761,382.40	Unmodified, Unmodified, Not applicable	BDO LLP	null	null	null	1 January to 31 December 2022	Finding 1: No dedicated bank account for the DIM project activities subject to audit,	Finding 2: The project was not audited in the prior year	null	null	null	Finding 1: No dedicated bank account for the DIM project activities subject to audit, Finding 2: The project was not audited in the prior year NA NA NA	Financial	Medium	No	No	No
2,680	07-Aug-23	UNDP R. N. Macedonia - Municipal Councils, 2 (Project ID 90463 output ID 96214)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2680	90,463	Municipal Councils Support II	Republic of North Macedonia	Not applicable	USD 111,738.31	Unmodified	KPMG SA	Unmodified	Not Applicable	Unmodified	01 January to 31 March 2022	Finding 1: No reportable findings with a medium or high priority rating,	Finding 2: No recommendations for follow up from the prior year audit	null	null	null	Finding 1: No reportable findings with a medium or high priority rating, Finding 2: No recommendations for follow up from the prior year audit NA NA NA	Operational	Low	No	No	No
2,679	21-Jul-23	UNDP BiH - COVID-19 Response FBIH WB loan (Project ID 131766 output ID 124684)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2679	131,766	Response to COVID-19 pandemic in Federation of Bosnia and Herzegovina	Bosnia and Herzegovina	Not applicable	US$ 5,654,973.54	Unmodified	PKF Littlejohn LLP	Not applicable because the project did not keep any assets	Not applicable because the project did not keep any assets	Not applicable because the project did not maintain a separate bank account	1 January to 31 December 2022	Finding 1: No reportable findings raised during the audit,	Finding 2: The project did not keep any fixed assets,	null	null	null	Finding 1: No reportable findings raised during the audit, Finding 2: The project did not keep any fixed assets, Finding 3: The project did not maintain a separate bank account for cash transactions NA NA	Operational	Low	No	No	No
2,618	06-Jul-23	UNDP Brazil - BRA/18/019 - Sistema Prisional	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2618	114,502	Sistema Prisional	Brazil	Not applicable	USD 7,632,267.52	Unmodified	PKF Littlejohn	Unmodified	Not applicable	Not applicable	1 January to 31 December 2022	Finding 1: Expenses recorded in the Combined Delivery Report amounted to USD 9,016,280.39.,	Finding 2: Excluded from the audit scope were transactions that relate to expenses of other United Nations agencies (USD 1,384,012.87).,	null	null	null	Finding 1: Expenses recorded in the Combined Delivery Report amounted to USD 9,016,280.39., Finding 2: Excluded from the audit scope were transactions that relate to expenses of other United Nations agencies (USD 1,384,012.87)., Finding 3: Commitments recorded in the CDR as at 31 December 2022 amounted to USD 418,252.05., Finding 4: The commitments applicable to our scope (USD 418,252.05) were partially disbursed and recorded as expenses in project records in the first semester of 2023, existing an open balance which amounts to USD 125,853.09., Finding 5: The commitments corresponded to ongoing contracts with vendors over 20 different purchase orders in total of a very varied nature such as consulting, logistics, and/or printing services among others.	Financial	Medium	No	Yes	Yes
2,624	05-Jul-23	UNDP Uruguay - Proyecto Regional URU-ARG - Adaptacion al CC Rio Uruguay	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2624	131,001	Climate Change Adaptation in Vulnerable Coastal Cities and Ecosystems of the Uruguay River	Uruguay	UNDP Argentina	USD 379,221.51	Unmodified	PKF Littlejohn	Unmodified	Not applicable	Not applicable	1 January to 31 December 2022	Finding 1: The audit covered the Project's Combined Delivered Report (CDR) and Funds Utilization statements for the period from 1 January to 31 December 2022.,	Finding 2: The audit did not include activities and expenses incurred or undertaken in locations outside of the country.,	null	null	null	Finding 1: The audit covered the Project's Combined Delivered Report (CDR) and Funds Utilization statements for the period from 1 January to 31 December 2022., Finding 2: The audit did not include activities and expenses incurred or undertaken in locations outside of the country., Finding 3: The audit did not cover the Statement of Assets as no assets were held by the Project., Finding 4: The audit did not cover the Statement of Cash Position as no separate bank account was established and maintained for the Project. NA	Financial	Medium	No	No	No
2,621	05-Jul-23	UNDP El Salvador - Teconologia e infraestructura el servicio de la inclusion	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2621	135,311	Tecnología e infraestructura al servicio de la inclusión educativa	El Salvador	Not applicable	45,954,911.99 USD	Unmodified	PKF Littlejohn	Unmodified	Not applicable	Not applicable	1 January to 31 December 2022	Finding 1: No assets were held by the Project.,	Finding 2: No separate bank account was established and maintained for the Project.	null	null	null	Finding 1: No assets were held by the Project., Finding 2: No separate bank account was established and maintained for the Project. NA NA NA	Financial	Medium	No	No	No
2,622	29-Jun-23	UNDP Guatemala - Programa de Desarrollo Metropolitano (PRODEME)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2622	36,408	Programa de Desarrollo Metropolitano de la Municipalidad de Guatemala	Guatemala	Not applicable	19,455,269.93 USD	Unmodified	PKF Littlejohn	Unmodified	Not applicable	Not applicable	1 January to 31 December 2022	Finding 1: No reportable findings with a medium or high priority rating,	Finding 2: No recommendations from the audit	null	null	null	Finding 1: No reportable findings with a medium or high priority rating, Finding 2: No recommendations from the audit NA NA NA	Operational	Low	No	No	No
2,623	29-Jun-23	UNDP Guatemala - Politicas Municipales de Juventud (MUNIJOVEN)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2623	59,882	Políticas Municipales de Juventud de la Municipalidad de Guatemala	Guatemala	Not applicable	USD 4,171,739.79	Unmodified	PKF Littlejohn	Not applicable because the agreement did not keep any assets	Not applicable because the agreement did not keep any assets	Not applicable because the agreement did not maintain a separate bank account	1 January to 31 December 2022	Finding 1: Expenses recorded in the Combined Delivery Report amounted to USD 6,229,772.47, with USD 2,058,032.68 excluded from the audit scope.,	Finding 2: Commitments recorded in the CDR as at 31 December 2022 amounted to USD 1,094,471.80, which were disbursed and recorded as expenses in project records in the first semester of 2023.,	null	null	null	Finding 1: Expenses recorded in the Combined Delivery Report amounted to USD 6,229,772.47, with USD 2,058,032.68 excluded from the audit scope., Finding 2: Commitments recorded in the CDR as at 31 December 2022 amounted to USD 1,094,471.80, which were disbursed and recorded as expenses in project records in the first semester of 2023., Finding 3: The audit did not result in any recommendations. NA NA	Financial	Medium	No	Yes	No
2,620	20-Jun-23	UNDP Ecuador - Apoyo Intervencion Alimentaria	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2620	138,468	Food and nutrition intervention project aimed at improving the food security of families in the Guayaquil canton	Ecuador	Not applicable	7,387,331.47 USD	Unmodified	PKF Littlejohn	Unmodified	Not applicable	Not applicable	1 January to 31 December 2022	Finding 1: The audit did not result in any recommendations.	null	null	null	null	Finding 1: The audit did not result in any recommendations. NA NA NA NA	Operational	Low	No	No	No
2,685	20-Jun-23	UNDP Honduras - IDENTIFICATE	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2685	118,949	Programa de apoyo para la eficiencia y la transparencia del proceso de modernización del documento nacional de identificación en Honduras – IDENTIFICATE	Honduras	Not applicable	3,104,360.52 USD	Unmodified	PKF Littlejohn	Unmodified	Not applicable because the Project did not keep any assets	Not applicable because the project did not maintain a separate bank account	1 January to 31 December 2022	Finding 1: No recommendations were made as a result of the audit.	null	null	null	null	Finding 1: No recommendations were made as a result of the audit. NA NA NA NA	Operational	Low	No	No	No
2,616	18-Apr-23	UNDP Costa Rica - REDD+ Results-based Payments	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2616	1	Project ABC	Country XYZ	Donor Country ABC	1000000	Qualified	Audit Firm XYZ	Unqualified	Qualified	Unqualified	2020-2021	Finding 1: Lack of documentation for project expenses,	Finding 2: Inadequate internal controls for cash management,	null	null	null	Finding 1: Lack of documentation for project expenses, Finding 2: Inadequate internal controls for cash management, Finding 3: Non-compliance with donor reporting requirements NA NA	Financial	Medium	No	Yes	No
2,574	03-Nov-22	Consolidated Report - FY2021 DIM Project Audits	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2574	1	United Nations Development Programme	Not specified	Not specified	Not specified	Not specified	Helge Osttveiten	Not specified	Not specified	Not specified	2022.11.03	Finding 1: Not specified,	Finding 2: Not specified,	null	null	null	Finding 1: Not specified, Finding 2: Not specified, Finding 3: Not specified, Finding 4: Not specified, Finding 5: Not specified,	Operational	Low	No	No	No
2,532	14-Sep-22	UNDP India - GAVI Phase II-Improving vaccination systems (Project # 98752)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2532	98,752	Improving Efficiency of Vaccination Systems in Multiple States	India	Not provided in the audit report	US$ 14,046,334.70	Qualified	PKF Littlejohn LLP	Qualified	Not applicable as the project did not have any fixed assets	Not applicable as the project did not have a separate bank account	1 January to 31 December 2021	Finding 1: Non-compliance with requirements of a procurement approval,	Finding 2: Non-compliance with the procurement process,	null	null	null	Finding 1: Non-compliance with requirements of a procurement approval, Finding 2: Non-compliance with the procurement process, Finding 3: Short reporting of outstanding commitment in CDR NA NA	Procurement	Medium	No	No	Yes
2,534	14-Sep-22	UNDP Pakistan - Scaling-up of GLOF Risk Reduction in N Pakistan (Proj # 102590)	https://audit-public-disclosure.undp.org/view_audit_rpt_2.cfm?audit_id=2534	102,590	Scaling-up of Glacial Lake Outburst Flood (GLOF) risk reduction in Northern Pakistan (GLOF II Pakistan)	Pakistan	Not applicable	USD 5,229,770.96	Unmodified, Qualified, Not applicable	PKF Littlejohn LLP	null	null	null	1 January to 31 December 2021	Finding 1: Sales tax exemption not claimed - Medium priority,	Finding 2: Incomplete updating of hand-over project vehicles in accounting records - High priority,	null	null	null	Finding 1: Sales tax exemption not claimed - Medium priority, Finding 2: Incomplete updating of hand-over project vehicles in accounting records - High priority, Finding 3: Missing inventory items - Medium priority NA NA	Financial	High	No	No	No

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