Audited financial statements 2025 (A79/14)

Overview

This report presents the audited financial statements of the World Health Organization (WHO) for the year ended 31 December 2025. It provides a comprehensive overview of the Organization’s financial performance, financial position, governance and accountability arrangements during a period marked by significant financial constraints, including reduced donor funding, non-payment of assessed contributions by some Member States and the implementation of cost-containment measures.

The report includes the Director-General’s and Comptroller’s summaries, audited financial statements prepared in accordance with the International Public Sector Accounting Standards (IPSAS), the statement of internal control over financial reporting, the opinion of the External Auditor and detailed explanatory notes.

The document analyses revenue, expenditure, assets, liabilities, reserves, investments and programme delivery across WHO headquarters, regional offices and country offices. It highlights the Organization’s efforts to maintain programme implementation, strengthen financial sustainability, enhance transparency and accountability, and support global health priorities under the Fourteenth General Programme of Work (2025–2028). The report also describes progress in organizational realignment, emergency response activities, resource mobilization, risk management and internal oversight, providing Member States with a detailed account of WHO’s stewardship of financial resources and operational performance during 2025.