1 ) . By way of comparison , for the financial year ended 31 December 2012 , the Board had issued , for the United Nations Children 's Fund ( UNICEF ) , an emphasis of matter , and for the biennium ended 31 December 2011 , for the United Nations Entity for Gender Equality and the Empowerment of Women ( UN-Women ) , an emphasis of matter and one other matter and , for the United Nations Relief and Works Agency for Palestine Refugees in the Near East ( UNRWA ) , one other matter .