Question to the Ministry of Defence:

To ask His Majesty's Government what reservations have been made by the International Board of Auditors for NATO in their most recent annual report with regard to the organisation's financial management.

The International Board of Auditors (IBAN) produces an annual report for the North Atlantic Council. Their reports on the 2021 Financial Statement Audit of the Reporting Entities and main findings of these audits are publicly available and can be found at:

https://www.nato.int/cps/en/natolive/topics_111782.htm