The other members of the Board are Amyas Morse, CAG, United Kingdom of Great Britain and Northern Ireland and Ludovick S. L. Utouh, CAG of the United Republic of Tanzania.
The Board of Auditors derives its mandate from a General Assembly Resolution of December 7, 1946 to audit the accounts and financial statements of the United Nations and its funds and programmes. The audit responsibilities entrusted to India include audit of UN Peace Keeping Operations, the United Nations Children's Fund (UNICEF), the United Nations Joint Staff Pension Fund (UNJSPF) and the UN University as well as other UN offices and entities around the globe.
The audits are conducted in accordance with the financial regulations and rules of the United Nations and the International Standards on Auditing. In its meeting, the Board also reviewed and approved 23 audit reports for presentation to General Assembly and six reports to be presented to other Governing Bodies.