RESTRICTED  
  
WT/BFA/W/ 503 
30 October  2019 
(19-7308) Page: 1/2 
Committee on Budget, Finance and Administration   
 
  
WORKING GROUP ON THE SELECTION OF THE EXTERNAL AUDITOR   
FOR THE PERIOD 2020 -2025  
FOR THE ACCOUNTS OF THE WTO SECRETARIAT  
AND THE WTO PENSION PLAN  
REPORT OF THE WORKING GROUP  
1.1.  On 7 March 2019 the Committee on Budget, Finance and Administration  engaged the process 
to select the external auditor  to perform the audit of the accounts of the WTO Secretariat and of the 
WTO Pension Plan  for a six -year period  starting with the accounts of 20 20.  
1.2.  The Committee on Budget, Finance and Admini stration established a Working  Group to review 
the offers . The Working Group was open to any interested Member . Initially d elegates from  twelve  
Members expressed  interest in participating  in the Group .  
1.3.  The Working Group met the first time on 4 April 2019 and elected as Chair woman , 
Ms. Cécile Mahé (France). Subsequently  the Working Group met  on 8 May to prepare the invitation 
to bid  and the selection criteria . An invitation to bid was then issued (WT/ BFA/INF/3) on 
15 May 2019. The deadline for the subm ission of bids was 15 July 2019 at 2 p.m. CET. In response, 
four offers were submitted  that were opened o n 15 July , after expiry of the deadline,  by the Chair  
of the Working Group  together with  a representative of the Working Group (Norway) and officials 
from the procurement and the finance sections of the Secretariat.  
1.4.  On 31 July  2019, before the distribution of the bids to the individual members of the 
Working  Group, the Chair woman announced her withdrawal from the W orking Group to avoid any 
conflict of interest. Two other members of the Working Group recused themselves for the same 
reason. Additionally, two other members withdrew.  The Working Group elected Ms. Sonja H ürlimann 
(Switzerland) as the new Chair woman . The W orking Group  proposed to begin the evaluation of the 
bids after the summer break.  
1.5.  In light of the withdr awal of five original members, an additional invitation to join the 
Working  Group was circulated among the Committee on Budget, Finance and Admini stration in 
August  2019. No additional members expressed interest in joining the Working Group.  
1.6.  Following the summer break, the Working Group 's final composition consist ing of seven  
delegates1 met, under the guidance of the new Chair , on 23 September , 7 October,  17 October  and 
23 October 2019  to evaluate  the four bids.  
1.7.  The Working Group assessed the o ffers based on WTO Financial Regulations  43 and 442, the 
selection criteria set in the Annex 1 of t he invitation to bid and principles of objectivity and 
transparency . 
1.8.  The Working Group accepted all four offers because they compl ied with the requirements .  
 
                                                
1 Ms Sonja H ÜRLIMANN, Chairwoman  (Switzerland ), Mr Robert Prochazka (Austria),  Mr. Braz BARACUHY  
(Brazil ), Ms Jie LIN  (China),  Ms Alicia GOUJON  (Mexico) , Ms So Mei HOU (Norway) , Ms Mandy Man-Chen YU  
(the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu ). 
2 Financial Regulations  of the World Trade Organi zation (WT/L/156/Rev .3) WT/BFA/W/ 503 
- 2 - 
  1.9.  Therefore, the W orking Group considered the following four offers  (listed in alphabetical order) : 
• The Office of the Auditor General of France ; 
• The Comptroller and Auditor General of India ; 
• The Court of Accounts of Turkey, and;  
• The National Audit Office of the United Kingdom.  
1.10.   After having examined these  four offers, the Working Group  unanimously  concluded that  the 
offer presented by the Office of the Auditor General of France  best fulfilled the requirements . 
1.11.   Considering the above, the Working Group proposes that the Committee recommend 
to the General Council that the Office of the Aud itor General of France  be nominated as 
External Auditor of the WTO Secretariat  and the WTO Pension Plan effective as from the 
audit of the 20 20 accou nts and for a period of six years . The Working Group  further urges 
consideration that, as in previous years, the mandate should include a provision allowing 
either party to terminate the arrangement with a one -year notice . 
 
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