The Programme budget is a critical tool for Member States to set and approve the priorities of the Organization, define the targets to be delivered, and to monitor their achievement.

The Office of Compliance, Risk Management and Ethics (CRE) was established as part of the WHO reform. It is CRE's objective to pursue excellence at all levels of WHO in an effective, efficient, transparent and accountable way.

The Evaluation Office is an independent entity, instrumental in driving continuous improvement by assessing outcomes across different areas of work and programmes, disseminating crucial insight and supporting WHO staff and partners to use the findings to improve results and ensure effectiveness.

Audit is critical function to provide objective assurance on the integrity and credibility of the Organization. The independent examination of financial information ascertains the reliability of that information to increase stakeholders confidence in the reported financial statements.

WHO issues an annual financial report and has been compliant with International Public Sector Accounting Standards (IPSAS) since 2012.

The purpose of the Independent Expert Oversight Advisory Committee (IEOAC) is to advise the Programme, Budget and Administration Committee, and, through it, the Executive Board, in fulfilling their oversight advisory responsibility and, upon request, to advise the Director-General on issues within its mandate.

The Office of Internal Oversight Services (IOS) provides independent and objective assurance and advisory services, designed to add value and improve the Organization’s operations.

Procurement is a critical function in support of the effective discharge of the WHO mandate. In order to fulfill its mandate and achieve its vision, WHO must procure a significant volume of goods and services.

WHO Results reports summarize the Organization’s progress and reporting on achievements and challenges in implementing the programme budget.