Financial statements

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data-sf-element="Container" data-placeholder-label="Container">  <nav id="fa7fb58fb3f6405a9ba09bdd9a23812b" aria-label="You are here"> <ul class="sf-breadscrumb breadcrumb"> <li><a href="/">Home</a><span aria-hidden="true">/</span></li> <li><a href="/about">About WHO</a><span aria-hidden="true">/</span></li> <li><a href="/about/accountability">Accountability</a><span aria-hidden="true">/</span></li> <li class="active">Financial statements</li> </ul> </nav>  <script type="application/ld+json"> {"itemListElement":[{"@type":"ListItem","position":1,"item":{"@id":"https://www.who.int","name":"Home"}},{"@type":"ListItem","position":2,"item":{"@id":"https://www.who.int/about","name":"About WHO"}},{"@type":"ListItem","position":3,"item":{"@id":"https://www.who.int/about/accountability","name":"Accountability"}},{"@type":"ListItem","position":4,"item":{"@id":"https://www.who.int/about/accountability/financial-statements","name":"Financial 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srcset="https://cdn.who.int/media/images/default-source/world-health-assembly/wha76/wha76-committee-a-pano.tmb-768v.jpg?sfvrsn=e90a4738_1 768w, https://cdn.who.int/media/images/default-source/world-health-assembly/wha76/wha76-committee-a-pano.tmb-1024v.jpg?sfvrsn=e90a4738_1 1024w, https://cdn.who.int/media/images/default-source/world-health-assembly/wha76/wha76-committee-a-pano.tmb-1366v.jpg?sfvrsn=e90a4738_1 1366w, https://cdn.who.int/media/images/default-source/world-health-assembly/wha76/wha76-committee-a-pano.tmb-1920v.jpg?sfvrsn=e90a4738_1 1920w" alt="Financial statements" /> <div class="sf_colsIn container"> <div class="hero-image--content bg-text-light text-center"> <h1 class="title"><span>Financial statements</span></h1> </div> </div> </div> <div class="sf-image-credit"> <div class="sf-image-credit__content"> <div class="sf-image-credit__inner"> WHO / Antoine Tardy <br />Committee A at the 76th World Health Assembly on 23 May 2023 at the Palais des Nations in Geneva, Switzerland. </div> </div> <div class="sf-image-credit__label"> <span class="sf-image-credit__copyright">©</span> <span class="sf-image-credit__text">Credits </span> <i class="icon plus-icon"></i> </div> </div> <script> var imageCreditClass = document.getElementsByClassName("sf-image-credit"); var preventFunction = function () { event.preventDefault() }; for (var i = 0; i < imageCreditClass.length; i++) { imageCreditClass[i].addEventListener('click', preventFunction);; } </script> </div> </div> </div> <div id="PageContent_C006_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Container"><div class="row" data-sf-element="Row"> <div id="PageContent_C007_Col00" class="sf_colsIn col-md-1" data-sf-element="Column 1" data-placeholder-label="Column 1"> </div> <div id="PageContent_C007_Col01" class="sf_colsIn col-md-10" data-sf-element="Column 2" data-placeholder-label="Column 2"><div class="row" data-sf-element="Row"> <div id="PageContent_C008_Col00" class="sf_colsIn col-md-7" data-sf-element="Column 1" data-placeholder-label="Column 1"> <div class="sf-content-block content-block" > <div ><p>WHO issues an annual financial report and has been compliant with International Public Sector Accounting Standards (IPSAS) since 2012. The audited financial statements, as well as the annex to the financial statements (Voluntary contributions by fund and contributor) are available below.</p></div> </div> </div> <div id="PageContent_C008_Col01" class="sf_colsIn col-md-4 col-md-push-1" data-sf-element="Column 2" data-placeholder-label="Column 2"> <div class="sf-content-block content-block" > <div ><div class="arrowed-link"><a href="/about/accountability">Accountability</a></div><div class="arrowed-link"><a href="/about/accountability/external-audit">Audit</a></div><div class="arrowed-link"><a href="/about/accountability/budget">Budget</a></div><div class="arrowed-link"><a href="/about/ethics">Ethics</a></div><div class="arrowed-link"><a href="/about/evaluation">Evaluation</a></div><div class="arrowed-link"><a href="/about/accountability/procurement">Procurement</a></div><div class="arrowed-link"><a href="https://cms.who.int/about/accountability/results" data-sf-ec-immutable="" data-sf-marked="">Results reports</a></div></div> </div> </div> </div> </div> <div id="PageContent_C007_Col02" class="sf_colsIn col-md-1" data-sf-element="Column 3" data-placeholder-label="Column 3"> </div> </div> </div> <div id="PageContent_C056_Col00" class="sf_colsIn background-widget bg-light-gray" data-sf-element="Background widget" data-placeholder-label="Background widget"><div id="PageContent_C013_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Container"><div class="row" data-sf-element="Row"> <div id="PageContent_C014_Col00" class="sf_colsIn col-md-1" data-sf-element="Column 1" data-placeholder-label="Column 1"> </div> <div id="PageContent_C014_Col01" class="sf_colsIn col-md-10" data-sf-element="Column 2" data-placeholder-label="Column 2"><div class="row" data-sf-element="Row"> <div id="PageContent_C039_Col00" class="sf_colsIn col-md-12" data-sf-element="Column 1" data-placeholder-label="Column 1"> <div class="section-heading"> <h2>Financial documents</h2> </div> <div class="sf-publications"> <div class="sf-publications-list sf-publications-list__horizontal row"> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://iris.who.int/bitstream/handle/10665/376967/A77_20-en.pdf.jpg?sequence=4" alt="Audited financial statements 2023 (A77/20)" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>9 May 2024</span> </div> <a href="https://www.who.int/publications/i/item/A77-20"> <h3 class="sf-publications-item__title">Audited financial statements 2023 (A77/20)</h3> </a> </div> <div class="sf-publications-item__description"> <p>Audited financial statements for the year ended 31 December 2023.In 2023, WHO recorded its highest level of programme delivery for a second consecutive... </p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__file"> <a class="download-url " href="https://iris.who.int/bitstream/handle/10665/376967/A77_20-en.pdf?sequence=1" aria-label="Download" target="_blank">Download</a> </div> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/A77-20" class="page-url" aria-label="Read More">Read More</a> </div> </div> </div> </div> </div> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://cdn.who.int/media/images/default-source/funding/audited-financial-statements-2022-thumbnail.tmb-144v.jpg?sfvrsn=a561de7a_1" alt="Document cover for the Audited financial statements 2022" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>13 May 2023</span> </div> <a href="https://www.who.int/publications/i/item/A76-17"> <h3 class="sf-publications-item__title">Audited financial statements 2022 (A76/17)</h3> </a> </div> <div class="sf-publications-item__description"> <p>Audited financial statements 2022 for the year ended 31 December 2022.Since WHO was established 75 years ago, the Organization recorded its highest ever... </p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/A76-17" class="page-url" aria-label="Read More">Read More</a> </div> </div> </div> </div> </div> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://cdn.who.int/media/images/default-source/funding/annex-to-financial-statements-2020-(a74.inf.4).tmb-144v.png?sfvrsn=e6bfbec6_2" alt="" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>24 April 2023</span> </div> <a href="https://www.who.int/publications/i/item/A76-INF-2"> <h3 class="sf-publications-item__title">Annex: Voluntary contributions by fund and by contributor, 2022</h3> </a> </div> <div class="sf-publications-item__description"> <p></p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__file"> <a class="download-url " href="https://cdn.who.int/media/docs/default-source/documents/about-us/accountability/a76_inf2-en.pdf?sfvrsn=dbea472c_3&download=true" aria-label="Download" target="_blank">Download</a> </div> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/A76-INF-2" class="page-url" aria-label="Read More">Read More</a> </div> </div> </div> </div> </div> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://cdn.who.int/media/images/default-source/funding/progmmatic-and-financial-reports-2020-2021-thumbnail.tmb-144v.png?sfvrsn=7abbfd4d_1" alt="" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>23 May 2022</span> </div> <a href="https://www.who.int/publications/i/item/A75-51"> <h3 class="sf-publications-item__title">WHO programmatic and financial reports for 2020–2021, including audited financial statements for... </h3> </a> </div> <div class="sf-publications-item__description"> <p>Report of the Programme, Budget and Administration Committee of the Executive Board to the Seventy-fifth World Health Assembly.Download the report </p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/A75-51" class="page-url" aria-label="Read More">Read More</a> </div> </div> </div> </div> </div> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://cdn.who.int/media/images/default-source/funding/audited-financial-statements-2021-thumbnail.tmb-144v.png?sfvrsn=5d0231f9_2" alt="" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>13 May 2022</span> </div> <a href="https://www.who.int/publications/i/item/A75-33"> <h3 class="sf-publications-item__title">Audited financial statements 2021 (A75/33)</h3> </a> </div> <div class="sf-publications-item__description"> <p>Audited financial statements 2021 for the year ended 31 December 2021.</p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/A75-33" class="page-url" aria-label="Read More">Read More</a> </div> </div> </div> </div> </div> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://cdn.who.int/media/images/default-source/funding/audited-financial-statements-2020-(a74.29).tmb-144v.png?sfvrsn=223a0816_2" alt="" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>7 May 2021</span> </div> <a href="https://www.who.int/publications/i/item/a74-29"> <h3 class="sf-publications-item__title">Audited financial statements 2020 (A74/29)</h3> </a> </div> <div class="sf-publications-item__description"> <p></p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__file"> <a class="download-url " href="https://iris.who.int/bitstream/handle/10665/358588/A74_29-en.pdf?sequence=1" aria-label="Download" target="_blank">Download</a> </div> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/a74-29" class="page-url" aria-label="Read More">Read More</a> </div> </div> </div> </div> </div> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://cdn.who.int/media/images/default-source/funding/annex-to-financial-statements-2020-(a74.inf.4).tmb-144v.png?sfvrsn=e6bfbec6_2" alt="" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>7 May 2021</span> </div> <a href="https://www.who.int/publications/i/item/7-may-2021-annex-to-financial-statements-2020-(a74-inf.4)"> <h3 class="sf-publications-item__title">7 May 2021 – Annex to financial statements 2020 (A74/INF.4)</h3> </a> </div> <div class="sf-publications-item__description"> <p></p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__file"> <a class="download-url " href="https://cdn.who.int/media/docs/default-source/documents/about-us/accountability/a74_inf4-en.pdf?sfvrsn=aceaa0ce_1&download=true" aria-label="Download" target="_blank">Download</a> </div> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/7-may-2021-annex-to-financial-statements-2020-(a74-inf.4)" class="page-url" aria-label="Read More">Read More</a> </div> </div> </div> </div> </div> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://iris.who.int/bitstream/handle/10665/339657/A73_INF3-eng.pdf.jpg?sequence=4" alt="Annex to the financial statements (A73/INF.3)" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>29 June 2020</span> </div> <a href="https://www.who.int/publications/i/item/10665339657"> <h3 class="sf-publications-item__title">Annex to the financial statements (A73/INF.3)</h3> </a> </div> <div class="sf-publications-item__description"> <p></p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__file"> <a class="download-url " href="https://iris.who.int/bitstream/handle/10665/339657/A73_INF3-eng.pdf?sequence=1" aria-label="Download" target="_blank">Download</a> </div> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/10665339657" class="page-url" aria-label="Read More">Read More</a> </div> </div> </div> </div> </div> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://iris.who.int/bitstream/handle/10665/339656/A73_25-eng.pdf.jpg?sequence=4" alt="Audited financial statements 2019 (A73/25)" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>31 December 2019</span> </div> <a href="https://www.who.int/publications/i/item/10665339656"> <h3 class="sf-publications-item__title">Audited financial statements 2019 (A73/25)</h3> </a> </div> <div class="sf-publications-item__description"> <p></p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__file"> <a class="download-url " href="https://iris.who.int/bitstream/handle/10665/339656/A73_25-eng.pdf?sequence=1" aria-label="Download" target="_blank">Download</a> </div> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/10665339656" class="page-url" aria-label="Read More">Read More</a> </div> </div> </div> </div> </div> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://iris.who.int/bitstream/handle/10665/329246/A72_INF5-en.pdf.jpg?sequence=4" alt="Annex to the financial statements (A72/INF./5)" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>9 May 2019</span> </div> <a href="https://www.who.int/publications/i/item/annex-to-the-financial-statements-(a72-inf.-5)"> <h3 class="sf-publications-item__title">Annex to the financial statements (A72/INF./5)</h3> </a> </div> <div class="sf-publications-item__description"> <p></p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__file"> <a class="download-url " href="https://iris.who.int/bitstream/handle/10665/329246/A72_INF5-en.pdf?sequence=1" aria-label="Download" target="_blank">Download</a> </div> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/annex-to-the-financial-statements-(a72-inf.-5)" class="page-url" aria-label="Read More">Read More</a> </div> </div> </div> </div> </div> <div class="sf-publications-item list-item col-sm-3"> <div class="sf-publications-item__container"> <figure class="sf-publications-item__figure"> <img src="https://iris.who.int/bitstream/handle/10665/328793/A72_36-en.pdf.jpg?sequence=6" alt="Audited financial statements 2018 (A72/36)" /> </figure> <div class="sf-publications-item__body"> <div class="sf-publications-item__header"> <div class="sf-publications-item__date"> <span>31 December 2018</span> </div> <a href="https://www.who.int/publications/i/item/10665328793"> <h3 class="sf-publications-item__title">Audited financial statements 2018 (A72/36)</h3> </a> </div> <div class="sf-publications-item__description"> <p></p> </div> <div class="sf-publications-item__actions"> <div class="sf-publications-item__file"> <a class="download-url " href="https://iris.who.int/bitstream/handle/10665/328793/A72_36-en.pdf?sequence=1" aria-label="Download" target="_blank">Download</a> </div> <div class="sf-publications-item__url"> <a href="https://www.who.int/publications/i/item/10665328793" 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