Informe Financiero del Director e Informe del Auditor Externo. 1 de enero del 2023 – 31 de diciembre del 2023

Esta publicación presenta el Informe Financiero de la Organización Panamericana de la Salud (OPS) correspondiente al 2023. Certificados y aprobados para su publicación por el Director de la Organización, los estados financieros se han elaborado siguiendo el principio contable de devengo, de conformidad con las Normas Internacionales de Contabilidad del Sector Público. Además de los estados financieros y sus notas, el informe conƟene un análisis del rendimiento financiero de la OPS en el 2023. Las secciones sobre ingresos, contribuciones voluntarias, compras, gastos, situación financiera, reservas, inversiones, divisas y pasivos por prestaciones al personal van acompañadas de cifras y cuadros. Sin embargo, este informe va más allá de la información financiera para destacar también algunos logros de la Organización en el 2023. Estos logros se relacionan con los esfuerzos conƟnuos de la OPS por encabezar iniciaƟvas innovadoras en la Región de las Américas para llevar a una mayor escala las acciones en el ámbito de la salud y su labor para ayudar a los países a proteger los logros en materia de salud pública, recuperarse mejor del impacto de la pandemia de COVID-19 y construir para fortalecerse. En el 2023, la OPS también procuró fomentar el compromiso, facilitar la cooperación, aclarar soluciones y centrar los esfuerzos en reducir las brechas de desigualdad en la Región. Los logros seleccionados se refieren, por ejemplo, a los esfuerzos de la OPS para fortalecer la atención primaria de salud, ayudar a responder a las emergencias de salud y los desastres, aumentar la resiliencia y la preparación de los sistemas de salud, abordar las enfermedades transmisibles prevenibles, hacer frente a la creciente carga de enfermedades no transmisibles, izar la bandera de la salud mental, recuperar las tasas de vacunación y acelerar la transformación digital de la salud pública. También se hace referencia a la labor constante por agilizar los sistemas y procesos internos al poner en marcha la iniciaƟva OPS Adelante.

Do the unusual resignations of independent directors affect auditors' professional judgment?

In Kangmei's first trial judgment, where the independent directors faced significant joint and several liabilities, it triggered a "wave" of resignations among independent directors of listed companies. Auditors auditing financial reports of these companies might consider this a significant signal, raising the question: does this signal influence their professional judgment? The study examines the relationship between the resignation of independent directors and auditors' professional judgment in A-share listed companies, following Kangmei's initial trial. This examination is conducted across three dimensions: audit pricing, audit input, and audit opinion.The findings indicate that the unusual resignations of independent directors prompt uditors to pay increased attention to the risk of material misstatements by clients, primarily reflected in audit pricing. However, these resignations do not significantly impact audit input or the judgment of audit opinions. Furthermore, this research enriches the existing literature on audit pricing and the role of independent directors, while also unveiling the specific pathways through which the departure of independent directors impacts auditors' professional judgment.

Financial Report of the Director and Report of the External Auditor. 1 January – 1 December 2023

This publication presents the Financial Report of the Pan American Health Organization (PAHO) for 2023. Certified and approved for publication by the Director of the Organization, the financial statements have been prepared on the accrual basis of accounting in accordance with the International Public Sector Accounting Standards. In addition to the financial statements and notes thereto, the report presents an analysis of PAHO’s financial performance in 2023. Sections on revenue, voluntary contributions, procurement, expenses, financial position, reserves, investments, foreign exchange, and employee liabilities are accompanied by figures and tables. However, this report goes beyond the financial information to also highlight selected achievements of the Organization in 2023. These achievements relate to PAHO’s ongoing efforts to spearhead innovative initiatives in the Region of the Americas to scale up health action and its work to help countries to protect public health gains, recover better from the impact of the COVID-19 pandemic, and build stronger. In 2023, PAHO also sought to foster commitment, enable cooperation, shed light on solutions, and focus efforts on reducing inequality gaps across the Region. The selected achievements concern, for example, PAHO’s efforts to strengthen primary health care, help respond to health emergencies and disasters, increase health system resilience and preparedness, tackle preventable communicable diseases, address the growing burden of noncommunicable diseases, raise the flag for mental health, bring immunization rates back on track, and accelerate the digital transformation of public health. Also mentioned is the ongoing work to streamline internal systems and processes through the initiation of PAHO Forward.

Виконання бюджету у сфері охорони здоров’я: тематичне дослідження: Україна: серія аналітичних записок.

Цей звіт був підготовлений на початку 2022 року і, отже, є узагальненою картиною виконання бюджету України, як це було напередодні початку війни. Знадобляться роки, щоб належним чином врахувати вплив війни на системи та процеси виконання бюджету на охорону здоров’я та оцінити, наскільки стійкими вони будуть після цього жахливого потрясіння. Однак швидкий моніторинг діяльності уряду через чотири місяці в нових реаліях дає обнадійливі сигнали про те, що багато, якщо не більшість інституційних рамок, про які йдеться в цьому звіті, є міцними й повністю функціональними.

Budget execution in health: case study: Ukraine. Health policy papers series

This report was finalized in early 2022 and is therefore a snapshot of Ukraine’s budget execution as it was just before the start of the war. It will take years to duly account for the impact of the war on the systems and processes of health budget implementation, and to assess how resiliently they will have emerged from this horrendous disruption. However, rapid monitoring of the government’s activities four months into the new reality is giving encouraging signals that much if not most of the institutional framework discussed in this report is holding strong and is fully functional.