Financial Audit Reports

International Board of Auditors for NATO (IBAN)

  • Last updated: 25 Jan. 2021 14:41

NATO bodies and reporting entities

2019 Financial Statements audit

  • International Military Staff (IMS) and NATO Defense College (NDC) / PDF
  • NATO Support and Procurement Organisation (NSPO) / PDF
  • Allied Command Operations (ACO) / PDF
  • NATO Alliance Ground Surveillance Management Organisation (NAGSMO), NATO Helicopter for the 1990s (NH 90) Design and Development, Production and Logistics Management Organisation (NAHEMO), NATO Multi-Role Combat Aircraft Development, Production and In-Service Support Management Organisation (NAMMO) and  NATO EF 2000 and Tornado Development, Production and Logistics Management Agency (NETMA) / PDF
  • NATO Early Warning & Control Programme Management Agency (NAPMA) / PDF
  • NATO Support and Procurement Organistation (NSPO) / PDF

2018 Financial Statements audit

  • IBAN Report to Council – Main findings from the 2018 Financial Statements Audits / PDF
  • Allied Command Operations (ACO)) /PDF
  • NATO Alliance Ground Surveillance Management Organisation (NAGSMO), Production and Logistics Management Organisation (NAHEMO), NATO Medium Extended Air Defence System Management Organisation (NAMEADSMO) and NATO Airborne Early Warning & Control Programme Management Agency (NAPMA) / PDF
  • NATO Multi-Role Combat Aircraft Development, Production and In-Service Support Management Organisation (NAMMO) and NATO EF2000 and TORNADO Development, Production and Logistics Management Agency (NETMA) / PDF
  • NATO Defined Contribution Pension Scheme (DCPS), NATO International Staff (IS), NATO Coordinated Pension Scheme (NCPS), NATO FORACS Office (NFO), New NATO Headquarters (NNHQ), NATO Provident Fund (NPF), NATO Staff Centre (NSC) and NATO Retirees Medical Claims Fund (RMCF) / PDF
  • NATO Communications & Information Organisation (NCIO) / PDF
  • NATO Support and Procurement Organisation (NSPO) / PDF
  • Munitions Safety Information Analysis Center (MSIAC) / PDF
  • Allied Command Transformation (ACT), International Military Staff (IMS), NATO Defense College (NDC), and Science and Technology Organisation (STO) / PDF

2017 Financial Statements audit

  • New NATO Headquarters / PDF
  • NATO Alliance Ground Surveillance Management Organisation (NAGSMO) / PDF
  • NATO Helicopter for the 1990s (NH 90) Design and Development, Production and Logistics Management Organisation (NAHEMO) / PDF
  • NATO Airborne Early Warning & Control Programme Management Agency (NAPMA) and NATO Medium Extended Air Defence System Management Organisation (NAMEADSMO) / PDF
  • Allied Command Transformation (ACT) /PDF
  • NATO's International Military Staff (IMS) & NATO Defense College (NDC) / PDF
  • NATO Multi-Role Combat Aircraft Development, Production and In-Service Support Management Organisation (NAMMO) & NATO EF2000 and TORNADO Development, Production and Logistics Management Agency (NETMA)/PDF
  • Allied Command Operations (ACO) /PDF
  • NATO Science and Technology Organisation (STO) /PDF
  • NATO FORACS Office (NFO) /PDF
  • NATO Defined Contribution Pension Scheme (DCPS), NATO Provident Fund (NPF) & NATO Retirees Medical Claims Fund (RMCF) /PDF
  • NATO Coordinated Pension Scheme (NCPS) /PDF
  • NATO Staff Centre /PDF
  • Munitions Safety Information Analysis Centre (MSIAC) /PDF
  • NATO International Staff (IS) /PDF
  • NATO Support and Procurement Organisation (NSPO) /PDF
  • NATO Communications & Information Organisation (NCIO) /PDF

2016 Financial Statements audit

  • New NATO Headquarters / PDF
  • NATO International Staff (IS) / PDF
  • NATO Defined Contribution Pension Scheme (DCPS) / PDF
  • NATO Communications and Information Organisation (NCIO) / PDF
  • NATO Retirees Medical Claims Fund (RMCF) / PDF
  • NATO Provident Fund / PDF
  • NATO FORACS Office (NFO) / PDF
  • NATO Support and Procurement Organisation (NSPO) / PDF
  • Allied Command Transformation (ACT), International Military Staff (IMS), NATO Defence College (NDC), Science and Technology Organisation (STO) / PDF
  • NATO Alliance Ground Surveillance Management Organisation (NAGSMO) and NATO Medium Extended Air Defence System Management Organisation (NAMEADSMO) / PDF
  • NATO EF2000 and TORNADO Development, Production and Logistics Management Agency (NETMA) and NATO Multi-Role Combat Aircraft Development, Production and In-Service Support Management Organisation (NAMMO) / PDF
  • Allied Command Operations (ACO) / PDF
  • NATO Airborne Early Warning & Control Programme Management Agency (NAPMA) / PDF
  • NATO Staff Centre / PDF
  • NATO Coordinated Pension Scheme / PDF
  • NATO Helicopter for the 1990s (NH 90) Design and Development, Production and Logistics Management Organisation (NAHEMO) / PDF

2015 Financial Statements audit

  • New NATO Headquarters / PDF
  • NATO FORACS Office (NFO) / PDF
  • International Staff (IS) / PDF
  • NATO Defined Contribution Pension Scheme (DCPS)(PDF/6Mb)
  • NATO Retirees Medical Claims Fund (RMCF) (PDF/1.2Mb)
  • NATO Staff Centre (PDF/1.4Mb)
  • NATO Support and Procurement Organisation (NSPO) (PDF/2.2Mb)
  • NATO Helicopter for the 1990s (NH 90) Design and Development, Production and Logistics Management Organisation (NAHEMO) (PDF/2.7Mb)
  • NATO Communications & Information Organisation (NCIO) (PDF/2Mb)
  • NATO Airborne Early Warning & Control Programme Management Agency (NAPMA) (PDF/2.2Mb)
  • NATO Alliance Ground Surveillance Management Organisation (NAGSMO) (PDF/1.9Mb)
  • NATO Multi-Role Combat Aircraft Development, Production and In-Service Support Management Organisation (NAMMO) (PDF/1.7Mb)
  • Allied Command Operations (ACO) (PDF/3.4Mb)
  • Allied Command Transformation (ACT) (PDF/7Mb)
  • NATO Defense College (NDC) (PDF/1Mb)
  • NATO EF 2000 and Tornado Development, Production and Logistics Management Agency (NETMA) (PDF/1.3Mb)
  • NATO Medium Extended Air Defence System Management Organisation (NAMEADSMO) (PDF/1.5Mb)
  • NATO Provident Fund (PDF/1Mb)
  • NATO Science and Technology Organisation (STO) (PDF/1.6Mb)
  • NATO International Military Staff (IMS), NATO Standardisation Office (NSO), IMS Budget Group–Partnership for Peace (PfP), Mediterranean Dialogue (MD), Istanbul Cooperation Initiative (ICI), and Other Military Cooperation (OMC) (PDF/2Mb)

2014 Financial Statements audit

  • New NATO Headquarters (PDF/9Mb)
  • NATO Staff Centre (PDF/2Mb)
  • NATO Support and Procurement Organisation (NSPO) (PDF/2Mb)
  • NATO Early Warning & Control Programme Management Agency (NAPMA) (PDF/2.3Mb)
  • International Staff (IS) (PDF/1.8Mb)
  • IMS, NSA, IMS Budget Group – Partnership for Peace (PfP) and Other Military Cooperations (OMC) (PDF/1.4 Mb)
  • NATO Defined Contribution Pension Scheme (DCPS) (PDF/1 Mb)
  • NATO Medium Extended Air Defence System Management Organisation (NAMEADSMO) (PDF/1 Mb)
  • NATO Naval Forces Sensor and Weapon Accuracy Check sites (NATO FORACS Office) (PDF/1.4 Mb)
  • NATO Provident Fund (PDF/955 Kb)
  • NATO EF 2000 and Tornado Development, Production and Logistics Management Agency (NETMA) (PDF/955 Kb)
  • NATO Coordinated Pension Scheme (PDF/2.6Mb)
  • Retirees Medical Claims Fund (RMCF) (PDF/5Mb)
  • Allied Command Operations (ACO) (PDF/5.8Mb)
  • Allied Command Transformation (ACT) (PDF/2Mb)
  • NATO Alliance Ground Surveillance Management Organisation (NAGSMO) (PDF/1Mb)
  • NATO Defence College (NDC) (PDF/504Kb)
  • NATO Communications & Information Organisation (NCIO) (PDF/2Mb)
  • NATO Science and Technology Organisation (STO) (PDF/1Mb)
  • Munitions Safety Information Analysis Centre (MSIAC) (PDF/9.5Mb)
  • NATO Multi-Role Combat Aircraft Development Production and In-Service Support Management Organisation (NAMMO) (PDF/1Mb)
  • NATO Helicopter for the 1990s (NH 90) Design and Development, Production and Logistics Management Organisation (NAHEMO) (PDF/2Mb)

2013 Financial Statements audit

  • New NATO Headquarters (PDF/9Mb)
  • NATO Support Organisation (NSPO) (PDF/1.7 Mb)
  • NATO Staff Centre (PDF/2 Mb)
  • IMS, NSA, IMS Budget Group – Partnership for Peace (PfP) and Other Military Cooperations (OMC) (PDF/1.8 Mb)
  • NATO Helicopter for the 1990s (NH90) Design and Development, Production & Logistics Management Organisation (NAHEMO) (PDF/1 Mb)
  • NATO Science and Technology Organisation (STO) (PDF/7 Mb)
  • NATO Defense College (PDF/964Mb)
  • NATO Defined Contribution Pension Scheme (DCPS) (PDF/7.43 Mb)
  • NATO Provident Fund (PDF/4 Mb)
  • NATO Medium Extended Air Defence System Management Organisation (NAMEADSMO) (PDF/2 Mb)
  • Retired Medical Claims Fund (RMCF) (PDF/5.9Mb)
  • Allied Command Transformation (ACT) (PDF/3Mb)
  • NATO Alliance Ground Surveillance Management Organisation (NAGSMO) (PDF/2Mb)
  • Allied Command Operations (ACO) (PDF/4Mb)
  • NATO Coordinated Pension Scheme (PDF/1Mb)
  • International Staff (IS) (PDF/2.2Mb)
  • Munitions Safety Information Analysis Centre (MSIAC) (PDF/7.9Mb)
  • NATO Naval Forces Sensor and Weapon Accuracy Check sites (NATO FORACS Office) (PDF/10Mb)
  • NATO Early Warning & Control Programme Management Agency (NAPMA) (PDF/2Mb)
  • NATO Communications & Information Organisation (NCIO) (PDF/5Mb)

Non-NATO Bodies

2014 Financial Statements audit

  • NATO Parliamentary Assembly (PDF/3Mb)
  • HQ NATO Rapid Deployable Corps - Greece 2010-2014 (PDF/9Mb)

2013 Financial Statements audit

  • NATO Parliamentary Assembly (PDF/4Mb)