(ii) Annual audit plan, budget and staffing

Annual report and audit

UNDP management response and audit action plan

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.

(f) To review and approve the audit work plan of OIOS

More serious is the Republicans proposal for an annual audit of the United States Federal Reserve.

Comment by the Administration. The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

Approved the annual work plan 2005 (DP 2005 CRP.1)

Approved the tentative work plan for the annual session 2005

The audit was based on the following broad audit objectives, mentioned by the Board in its progress report on the capital master plan (see A 58 321, para.

The Auditor General should also conduct an audit of the annual accounts of major revenue generating parastatals every year.

The Ministry of Women Development carried out an audit of the plan in 2002 to gauge progress.

Third annual progress report on the implementation of the capital master plan

The Office of Audit and Performance Review will continue to expedite the filling of vacancies in the Office (para. 419), align resource levels according to audit risk assessments (para. 423) and plan and implement the audit of headquarters offices (para.

In countries in which a National or Sector CFC Phase out Plan is being implemented (Thailand, Philippines, Turkey, Sudan), an annual verification audit of actual imports is required, based on statistics provided by the Ozone Office (licenses issued) and Customs (effective shipments).

9. Takes note also of paragraph 63 of the annual report, relating to the audit of the non governmental organization accreditation process

Compliance by country offices with national execution and non governmental organization audit requirements is reflected in the annual performance evaluation of UNFPA Representatives.

In paragraph 107 of the report, UNDP agreed with the Board's reiterated recommendation that it carry out its planned audit coverage of nationally executed expenditure projects based on the criteria stated in its audit plan guidelines.

TENTATIVE WORK PLAN EXECUTIVE BOARD OF UNDP UNFPA ANNUAL SESSION 2005 (13 24 June 2005, New York)

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

Approved the agenda and work plan for its annual session 2005 (DP 2005 L.2 and Corr.1)

Gender equality needs to be integral to every discussion and plan there should be a gender audit for each process, international agreement and institutional mechanism.

UNHCR's internal audit plan is developed in close consultation with management, the Oversight Committee, the Inspector General's Office and the United Nations Board of Auditors.

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.

Compliance by country offices with nationally executed expenditure and the audit requirements of non governmental organizations has also been reflected in the annual performance evaluation of UNFPA representatives.

(a) Second annual report of the Secretary General on the implementation of the capital master plan (A 59 441)

The second National Plan for Equality of Portugal states that each Ministry has to appoint a Councillor for Equality to be responsible for preparing an annual ministerial gender mainstreaming plan.

We are requesting you to send us a quotation for an audit for the Tribunal's financial period 2005 2006 and 2007 2008. In addition we are contemplating an interim audit of the financial records on an annual basis covering the records for the years 2005 and 2007.

16. Requests the Office of Internal Oversight Services to ensure effective audit coverage of the capital master plan and to submit to the General Assembly all of its reports related to the implementation of the capital master plan

34. Requests the Secretary General to submit to it annual progress reports on the implementation of the capital master plan

The new programming manual, the UNDAF evaluation guidelines, and the guidelines for the country programme action plan and the annual work plan were revised to integrate gender analysis and programme requirements.

This third annual report on progress against the 2002 2005 medium term strategic plan (MTSP) follows a thorough mid term review of the current plan and was prepared concurrently with the development of a new corporate plan for 2006 2009.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

The plan includes periodic audit reviews of country operations, which are carried out depending on the size and nature of the operation and the potential risks involved.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.