Audited financial statements for the year ended 31 December 2024
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World Health Organization
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108 p.
This report presents the audited financial statements of the World Health Organization (WHO) for the year ended 31 December 2024. Prepared in accordance with the International Public Sector Accounting Standards (IPSAS), it provides a comprehensive account of the Organization’s financial performance, financial position, governance arrangements and accountability mechanisms. The document includes the Director-General’s and Comptroller’s summaries, the audited financial statements, the statement of internal control over financial reporting, the opinion of the External Auditor, and detailed explanatory notes. It situates the financial results within the broader context of WHO’s programme delivery, emergency response activities and implementation of its global health mandate during 2024. The report analyses revenue, expenditure, assets, liabilities, reserves, investments and funding trends across the Organization. It highlights continued programme implementation despite a decline in revenue and expenses compared with the previous year, describes the contribution of assessed and voluntary funding, and reviews financial risks, staff-related liabilities, investment management and internal oversight processes. Particular attention is given to sustainable financing, transparency, accountability and stewardship of resources, as well as the challenges associated with fluctuating donor funding and evolving global health priorities. The report provides Member States with a detailed overview of WHO’s financial management and operational performance during 2024.
This report presents the audited financial statements of the World Health Organization (WHO) for the year ended 31 December 2024. Prepared in accordance with the International Public Sector Accounting Standards (IPSAS), it provides a comprehensive account of the Organization’s financial performance, financial position, governance arrangements and accountability mechanisms. The document includes the Director-General’s and Comptroller’s summaries, the audited financial statements, the statement of internal control over financial reporting, the opinion of the External Auditor, and detailed explanatory notes. It situates the financial results within the broader context of WHO’s programme delivery, emergency response activities and implementation of its global health mandate during 2024. The report analyses revenue, expenditure, assets, liabilities, reserves, investments and funding trends across the Organization. It highlights continued programme implementation despite a decline in revenue and expenses compared with the previous year, describes the contribution of assessed and voluntary funding, and reviews financial risks, staff-related liabilities, investment management and internal oversight processes. Particular attention is given to sustainable financing, transparency, accountability and stewardship of resources, as well as the challenges associated with fluctuating donor funding and evolving global health priorities. The report provides Member States with a detailed overview of WHO’s financial management and operational performance during 2024.