The process for the appointment of and interaction with external auditors should be disclosed.

In paragraph 91, UNFPA agreed with the recommendation of the Board of Auditors to (a) expedite finalization of its draft guidance on the appointment of project auditors (b) communicate these guidelines to the country office and (c) monitor compliance with the directives.

The United Nations Development Group (UNDG) inter agency audit task group, of which UNFPA is a member, finalized a technical note on the appointment of project auditors in September 2005.

In paragraph 87, the Board of Auditors reiterated its recommendation and UNFPA agreed to (a) include in its monitoring tools details of the appointment of auditors of nationally executed expenditures and (b) use such details to verify compliance with the criteria set forth in its Policies and Procedures Financial Manual.

The unspent balance of 669,000 is attributable to higher than budgeted vacancy rates and to the appointment of most of the resident auditors under the 300 series of the Staff Rules and Regulations.

Comment by the Administration. A technical note on the appointment of project auditors is being finalized by the inter agency audit task group of the United Nations Development Group, of which UNFPA is a member.

A 60 545 Item 113 (d) Appointments to fill vacancies in subsidiary organs and other appointments appointment of a member of the Board of Auditors Report of the Fifth Committee A C E F R S

A C.5 60 7 Item 113 (d) Appointments to fill vacancies in subsidiary organs and other appointments Appointment of a member of the Board of Auditors Note by the Secretary General A C E F R S

External auditors

Internal auditors

Resident auditors

H. Independence of external auditors

Report of the Board of Auditors

Recommendations of the Board of Auditors

Report of the Board of Auditors

Comments by the Board of Auditors

In paragraph 91 of the report, UNFPA agreed with the Board's recommendation that it (a) expedite finalization of its draft guidelines on the appointment of project auditors (b) communicate those guidelines to the country office and (c) monitor compliance with the directives.

and reports of the Board of Auditors

General comments by the Board of Auditors

Number and appointment of conciliators

Appointment of the Credentials Committee

(a) Appointment of mandate holders

Item 8 Recommendations of the Board of Auditors

United Nations Board of Auditors (including its secretariat)

v. Appointment of an External Auditor

(e) Appointment of an External Auditor

Selection and appointment of senior officials

(a) Appointment of a Credentials Committee

of the Board of Auditors to the General Assembly

For the transitional arrangements, it decided to approve the extension of the appointment of the Auditor General of the Republic of South Africa until 30 June 2006 and members of the Board of Auditors elected under the current procedure would be eligible for re election (resolution 55 248).

As part of the new mechanism, the Senior Appointment Group (SAG) reviews candidatures for appointment by the Secretary General.

UNHCR has already, as noted by the auditors, disclosed some items recommended by the auditors in its financial reporting.

Table 1.13 Resource requirements United Nations Board of Auditors

Observation of the evaluation and appointment process

APPOINTMENT OF AN EXTERNAL AUDITOR (item 12)

(a) The letter of appointment shall state

4 (e) Appointment of an External Auditor

E. Appointment of the auditor for 2004

Item 12. Appointment of an External Auditor

I have an appointment.

Mennad has an appointment.

Mennad booked an appointment.

Appointment of members of the Committee on Contributions

Appointment of members of the Commission 82 75.

Appointment of the members of the Credentials Committee