Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

(ii) Annual audit plan, budget and staffing

There is no provision in the accounts for the above amount.

Other financial cost of 0.8 million, which increased sharply over the budgeted amount, was also not clarified with full details.

a Estimated price does not include a provision for interim audits.

The cooperative programme should also include a systematic annual financial auditing component.

1 July 2005

These calculations rely on the report s projected time profiles for benefits and its estimate of annual costs, about which there is much disagreement.

UNHCR, as mentioned by the auditors, has improved its assets management and annual inventory checks despite very limited staff resources available for this task.

A provision of 600,000 is made for auditing, investigation and oversight services provided by OIOS, as well as the reimbursement of costs incurred by the Board of Auditors for auditing the Fund of UNDCP.

(iv) The Supplementary Programme Fund accounts for moneys available for activities arising after the approval of the annual programme budget, and which cannot be fully met from the operational reserve.

Decides, in order to improve and rationalize the funding mechanism following the adoption of the annual programme budget, that the ad hoc Committee of the General Assembly may be convened as from 2001 at Geneva, the headquarters of the Office of the High Commissioner.

However, in most bilateral agreements, this is not done, and this aspect is left open, or is the subject of clauses that provide for minimum calculations, rather than taking into account the actual contributions by the worker.

The quotation from KPMG is not recommended since the price in the offer is only an estimate and does not include a provision for an interim audit.

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

The budgetary provision for the 2005 2006 audit totals 32,800 for the financial period ( 16,400 provided for in 2005 and 16,400 provided for in 2006).

Annual leave

In addition, I have the honour to present the report of the Board of Auditors with respect to the above accounts, including an audit opinion thereon.

Open Accounts

All accounts

Special accounts.

b Outposted to the Department of Economic and Social Affairs for financial matters related to technical cooperation.

Monitoring of accounts

Report by the Director General

Health accounts

Principal accounts

The financial statements of the International Olive Council for the previous calendar year, certified by an independent auditor, shall be presented to the Financial Committee which, after analyzing the accounts, shall submit them to the Council of Members at its annual session for approval and publication.

However, the assistance of the advisers continues to be essential for the performance of more complex operations such as the coordination of multiple activities, verification through various checks and balances of Treasury activities, oversight of the production of annual accounts and reports, and coordination with donors on transactions.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

UNICEF continued to strengthen the alignment of audit criteria to organizational performance, including the development of guidelines for information technology management, quality assessment of country office annual reports and auditing of UNICEF involvement in United Nations common services.

For example, audit, entry and annual fees, tax on business profit, prudential requirements such as minimum capital, bank guarantee and minimum managerial experience as required in some States.

Audit process

External auditors

Internal auditors

Scope of audit

Audit opinion

Resident auditors

(i) Accounts Unit

External audit

Internal audit

Audit costs

Opening of bank accounts

Accounts payable

(ii) Accounts Division