CIMMYT’s financial reporting system provides management with regular, timely, and accurate views of its operations and enables management to identify and discern risks while at the same time providing a reliable basis for the annual financial statements and management reports.
The Board of Trustees exercises its responsibility for these annual financial statements through its Audit, Finance, and Risk Committee (AFRC). AFRC meets regularly with management and representatives of external and internal auditors to review matters relating to financial reporting, risk management, internal control, and auditing.
CIMMYT publishes audited financial statements every year. The independent (external) auditor is appointed annually by CIMMYT’s Board of Trustees and is rotated periodically. CIMMYT’s financial statements are presented based on International Financial Reporting Standards (IFRS).
CIMMYT is supported by its Internal Audit Unit (IAU) to provide regular and ongoing internal audits and recommendations regarding the adequacy and effectiveness of its policies and procedures, risk management, governance, and internal control processes. The IAU is independent of CIMMYT business units and reports on audit results directly to the Board through the AFRC.
Financial statements 2023
CIMMYT Audited Financial Statements 2023
Previous financial statements
CIMMYT Audited Financial Statements 2022
CIMMYT Audited Financial Statements 2021
CIMMYT Audited Financial Statements 2020
CIMMYT Audited Financial Statements 2019
CIMMYT Audited Financial Statements 2018
CIMMYT Audited Financial Statements 2017
CIMMYT Audited Financial Statements 2016
CIMMYT Audited Financial Statements 2015
CIMMYT Audited Financial Statements 2014