Report of the Board of Auditors

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.

Implementation of the recommendations contained in the report of the Board of Auditors

The Chairman of the Audit Operations Committee of the Board of Auditors introduced the report of the Board (A 60 5 (Vol. V)).

Noting the report of the Group of Legal Experts established by the Secretary General pursuant to resolution 59 300,See A 60 980.

Meeting of Legal Advisers

Group of legal experts

History of the legal regimes

Nature of the legal regimes

Group of legal experts

It updates the information provided in two earlier documents, the report on the implementation of the recommendations of the Board of Auditors for the biennium 2002 2003 (DP 2005 11) and the report of the Board of Auditors on the implementation of its recommendations relating to the biennium 2002 2003 (A 60 113), based on an update provided by UNDP in April 2005.

The Secretary General has the honour to transmit to the General Assembly a letter dated 1 July 2005 (see annex) from the Chairman of the Board of Auditors transmitting the report of the Board on implementation of its recommendations relating to the biennium 2002 2003, submitted in accordance with General Assembly resolution 52 212 B of 31 March 1998 and paragraph 9 of General Assembly resolution 58 249 A of 23 December 2003.

The audit report for 2002 was submitted by the Tribunal to the fourteenth Meeting of States Parties.

An audit report was not a management scorecard.

provides all types of legal assistance and representation

Note The members of the Board of Auditors have signed only the original English version of the report of the Board.

Retention of the external legal consultant ( 250,000)

Report of the Board of Auditors on the implementation of its recommendations relating to the United Nations Compensation Commission for the biennium 2002 2003

(a) Quality, accuracy and timeliness of legal advice and support.

REPORT OF THE PROGRAMME AND BUDGET COMMITTEE (items 4 (a) to (h)) IMPLEMENTATION OF THE RECOMMENDATIONS OF THE EXTERNAL AUDITOR (item 7)

The audit report for the financial year 2003 was presented by the Registrar at the eighteenth session of the Tribunal.

This issue is also exhaustively covered in the Agency's response to paragraph 100 of the report of the Board of Auditors.

After the issuance of the final audit report, the manager concerned is requested to complete a Client Satisfaction Survey.

The Attorney General is the Chief Legal Officer of the Government of Guam.

The Special Committee recommends that the Secretary General appoint a group of legal experts to prepare and submit to the General Assembly at its sixtieth session for its consideration a comprehensive report

(m) The Special Committee recommends that the Secretary General appoint a group of legal experts to prepare and submit to the General Assembly at its sixtieth session for its consideration a comprehensive report

2. Approves all the recommendations and conclusions contained in the reports of the Board of Auditors, and endorses the observations and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions A 55 487.

(b) Conference services, administration and oversight (regular budget extrabudgetary) produce up to 400 audit reports for programme managers during the biennium review compliance by departments and offices with audit recommendations.

The report of the Auditor on the financial operations of the Tribunal for the financial period shall be submitted to the Meeting of States Parties through the Tribunal.

The Office of Legal Affairs also conducts annual meetings of United Nations legal liaison officers or advisers and provides early legal assistance in the preparation of complex or innovative commercial contracts.

14. Welcomes the information contained in the report of the Board of Auditors and its focus on the implementation of the International Public Sector Accounting Standards in the United Nations system, and emphasizes the importance of appropriate audit coverage on this issue in its future reports

A 60 561 Item 121 Financial reports and audited financial statements, and reports of the Board of Auditors Report of the Fifth Committee A C E F R S

An integrated plan would be required, for there could be no question of giving different training to magistrates and police.

The United Nations Development Programme (UNDP) has reviewed the report of the Board of Auditors on its accounts for the biennium ended 31 December 2005.

Note Mr. Séguin has signed the English and French versions of the report of the Board of Auditors the other members of the Board have signed only the English version.

A more general approach to improving the delivery of legal services in the Secretariat, including the funds and programmes, has been the convening of meetings of United Nations legal liaison officers advisers.

Given that the executive heads have concurred with almost all of the Board's recommendations and that many of their comments have been duly reflected in the report of the Board of Auditors, detailed responses are not necessarily provided for all recommendations.

1996 1998 Senior Legal Officer in Chambers with the ICTR, Arusha, Tanzania

These are detailed in the UNOPS report on implementation of the recommendations of the Board of Auditors for the biennium 2002 2003 (DP 2005 12).

In particular, the Panel noted that the audit report in the accounts provided for the period ended 2 August 1990 was dated 19 March 1991.

3 See also the report of the Board of Auditors on the implementation of its recommendations relating to the biennium 2000 2001 (A 58 114), para. 15 (b) (e).

In document A 60 387, the Advisory Committee on Administrative and Budgetary Questions reviewed the report of the Board of Auditors and the corresponding report of the Secretary General (A 60 113).

1. Decides to establish an Ad Hoc Committee, open to all States Members of the United Nations or members of specialized agencies or of the International Atomic Energy Agency, for the purpose of considering the report of the Group of Legal Experts, in particular its legal aspects

These calculations indicate that, even with higher discounting, the Stern Review s estimates of future benefits and costs imply that mitigation makes economic sense.

for the year ended 31 December 2004