Countries around the world provide funding to UN and its agencies like WHO.

1. Reforming the WHO
PAUL YOUNG CPA CGA
APRIL 16, 2020

2. Paul Young - Bio
• CPA, CGA
• Academia (PF1, FA4 and MS2)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Emerging Technology
• SME – Financial Solutions
• SME – Business Process Change
• SME – Supply Chain Management
Contact information:
Paul_Young_CGA@Hotmail.com

3. Agenda
 WHO – Mandate
 WHO – Membership / Board
 Member countries
 WHO Funding
 Oversight
 Stats / COVID19
 Travel Expenses
 Other Training/Development
 How to transform the WHO

4. WHO – Mandate
Source - https://www.who.int/about

5. Board Members
Source - https://apps.who.int/gb/gov/en/composition-of-the-board_en.html
Best Healthcare System Ranking

6. Member Countries
Source - https://www.who.int/countries/en/
No Taiwan
WHO praises China, but refuses to discuss
Taiwan
https://www.who.int/bulletin/volumes/85/07-
100107/en/index1.html

7. Funding/WHO
Source - https://www.who.int/about/finances-accountability/reports/en/

8. Oversight and Performance Audits
Source – WHO
• Internal audits in the past have show
issues with effectiveness of programs
and/or oversight
• All donors should be asking for more
performance audits as part of
assessing the effectiveness of WHO
programs
• An annual audited risk management
report should be provided including
assessing global risk, crisis
management, etc.
• More work needs to be done in terms
of using data sciences and analytics as
part of managing various programs
with WHO

9. Stats and COVID19
Somewhere in the middle is likely the truth

10. USA Funding
Source - https://www.ft.com/content/193453e3-479f-4fef-9234-d0f9f14c5a6e

11. Travel and the WHO
https://www.aljazeera.com/news/2017/05/travel-costs-
outstrips-disease-budget-170522101226365.html or
 This is a lot of money to spend on travel. You would
think an organization that focus on disease
management would put restrictions on travel, right?
 Woeful spending on travel by WHO is another
indicators that WHO needs to be reformed!
Source - https://nypost.com/2019/05/20/world-health-
organization-blew-almost-192-million-on-travel-report/

12. UN Issues and Solutions.
 UN funding - https://news.un.org/en/story/2019/10/1048782 “Cash crisis”
 Corruption issues - https://news.un.org/en/story/2019/12/1052981
 Internal audits/bribery - https://www.cbc.ca/news/world/united-nations-internal-audit-1.3518856
 Failures with the internal control framework - https://www.un.org/press/en/2007/gaab3812.doc.htm
 More needs to be done to set up internal audit program through risk analytics - https://oios.un.org/what-we-
audit
 UN needs to moved forward systemically with performance audits including using technology a part of
delivering performance audit - https://publicadministration.un.org/en/News-and-Events/UN-Cooperation-
with-SAIs
 Countries want oversight on how their money is spent on UN initiatives.

13. Training and Development
 If you like to learn more
about trade and/or other
subjects as part of your
professional learning and
development then feel free
to review my material on
https://www.udemy.com/
(search Paul Young CPA
CGA)
 These subjects address
how to fixed issues with
housing and/or systemic
issues related to economy
including government
policies

14. What’s should be next for WHO
 More oversight into programs including performance audits
 More accountability and transparency when it comes to management of
programs including crisis management.
 More oversight into risk management including risk management reporting
(mitigation of risks)
 Adjusting the board to include both donors and country representation
 i.e. pharma, technology, health experts, etc.