The Board issued unmodified opinions for 15 entities ( the United Nations , the International Trade Centre , the United Nations University ( UNU ) , the United Nations Development Programme ( UNDP ) , the United Nations Children 's Fund ( UNICEF ) , the United Nations Institute for Training and Research ( UNITAR ) , the Office of the United Nations High Commissioner for Refugees ( UNHCR ) , the United Nations Environment Programme ( UNEP ) , the United Nations Population Fund ( UNFPA ) , the United Nations Human Settlements Programme ( UN-Habitat ) , the United Nations Office on Drugs and Crime , the United Nations Office for Project Services ( UNOPS ) , the International Criminal Tribunal for Rwanda , the International Tribunal for the Former Yugoslavia and the United Nations Joint Staff Pension Fund . With respect to the two remaining entities , the United Nations Relief and Works Agency for Palestine Refugees in the Near East ( UNRWA ) and the United Nations Entity for Gender Equality and the Empowerment of Women ( UN-Women ) , the former received an unmodified opinion with an `` other matter '' paragraph and the latter received a modified audit opinion with emphases of matter ( see paras . 50 and 51 below ) .