The Board reiterates its recommendation insofar as that Office is concerned.

The representative also mentioned the establishment of the Office of the Ombudsman in 2001, and that an advisory board assisted the work of that office.

2. Notes with concern that the Board of Auditors was unable to express an opinion on the financial statements of the United Nations Office for Project Services, and acknowledges the comprehensive steps taken by the Office to address the issues raised by the Board

The Board has, likewise, increasingly referred to the recommendations of the Unit and the Office in the reports concerned.

The Board also recommended that the Office ensure that it obtained the required resources to effectively perform ICT audits.

(a) Conducting administrative reviews in the Office of Human Resources Management and preparing respondent's replies to the Joint Appeals Board

The Office of Internal Oversight Services reported to the Board that it felt that this would infringe on its independence.

In this context, the Evaluation Office has been requested to report on the findings and recommendations to the Executive Board.

The Office is also working to enhance coordination with the United Nations Board of Auditors and the Joint Inspection Unit.

The Administrator reported to the Executive Board at its 2004 annual session that the Evaluation Office had initiated an independent evaluation.

The Board notes that the Administration has failed to notify the United Nations Office at Nairobi of matters concerning property movements.

8. Expresses concern that the United Nations Office for Project Services was unable to submit its financial statements to the Board of Auditors and thereby prevented the Board from expressing an opinion on the financial statements, and requests the Office to ensure that this situation is not repeated in future

INSTRAW noted that administrative oversight is ensured through its Executive Board, the Executive Office of the Department of Economic and Social Affairs, the Office of the Controller and the Office of Human Resources Management, through whom all management decisions and activities are channelled.

The Board directed the Global Office to seek a common agreement among the regions on the level of detail to be published.

In paragraph 317, the Board recommended that the UNICEF Office of Internal Audit take steps to improve its internal quality assurance processes.

In paragraph 331, the Board recommended that UNICEF establish a travel plan for staff members of the Office of the Executive Director.

The Board confirmed that UNOPS had not reconciled the imprest, inter office voucher and inter fund accounts for the biennium 2002 2003.

The Office assisted States in complying with the provisions of those conventions and supported the International Narcotics Control Board in monitoring their implementation.

In paragraph 165, the Board recommended that regional offices regularly monitor the status and quality of country office emergency preparedness and response plans.

The Board is concerned that no physical inventory has been undertaken or planned at the United Nations Office at Vienna since April 2004.

The Advisory Committee's examination would touch not only upon the matter of the Joint Appeals Board but would also include the relevant activities of the Office of the Ombudsman, the Office of Legal Affairs, the Office of Human Resources Management, the Office of the Under Secretary General for Management as well as the Administrative Tribunal.

The Director of the Secretariat of the United Nations System Chief Executives Board for Coordination introduced the report of that office (A 60 209).

The Board approved that recommendation with instructions to consider whether the Global Office could access country level individual prices without actually holding the data.

The Board directed the Global Office to form a data access working group with terms of reference directing them to address the preceding issues.

In paragraph 564, the Board recommends that the Administration periodically review and update the service level agreements of the United Nations Office at Nairobi.

In paragraph 101, the Board recommended that the UNEP Regional Office for Asia and the Pacific ensure that e PAS performance records were complete.

Comment by the Administration. UNU has solicited the advice of the Board of Auditors and the Office of Internal Oversight Services on this issue.

The Board notes that the implementation of this recommendation partly depends on the signing of a revised working arrangement between UNDP and the United Nations Office on Drugs and Crime, which the Board has recommended for over two years.

As in previous years, a tripartite meeting was held with the Office of Internal Oversight Services and the Board of Auditors of the United Nations.

His delegation regarded the bodies comprising the tripartite oversight mechanism, namely, the Board of Auditors, the Office of Internal Oversight Services and JIU, as complementary.

In paragraph 105, the Board recommended that the UNEP Regional Office for Asia and the Pacific coordinate with UNEP headquarters in facilitating its recruitment process.

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.

In paragraph 405, the Board recommends that, given the staffing of its New York office, the Office of the United Nations High Commissioner for Human Rights continue its efforts to limit travel and related expenses to New York.

At the United Nations, there are three main bodies that provide this function, namely, the Board of Auditors, the Office of Internal Oversight Services and JIU.

UNEP deliberated on that report in August 2004 to determine the best course of action to implement the audit recommendations of the Office and the Board.

The ethics office, like the Office of the Ombudsman, the Administrative Tribunal, the Board of Auditors and secretariat of the Advisory Committee on Administrative and Budgetary Questions, would be under the budget section on programme budget, Overall policymaking, direction and coordination.

The Board endorsed that position and directed the Global Office to provide supporting material to the regions about how the data will be used and confidentiality maintained.

At its second regular session 2002, the Executive Board of UNDP UNFPA recommended that the UNDP Evaluation Office undertake a global evaluation of gender mainstreaming in UNDP.

In paragraph 340, the Board recommended that UNICEF review the management of talking points and reports prepared by the Office of United Nations Affairs and External Relations.

In its report on the biennium 2002 2003, the Board noted that no supporting documentation had been provided for the inter office voucher clearing account credit balance.

a Includes Office of Aviation Safety Unit, Budget and Cost Control Unit, Administrative Planning and Policy Unit, Board of Inquiry Unit and United Nations Volunteers Support Unit.

7. Notes the concerns of the Board of Auditors about the general financial situation of the Office of the United Nations High Commissioner for Refugees, including the further depletion of the reserves of the Office, and encourages Member States to respond in a timely manner to the appeal of the Office for resources

Notes the concerns of the Board of Auditors about the general financial situation of the Office of the United Nations High Commissioner for Refugees, including the further depletion of the reserves of the Office, and encourages Member States to respond in a timely manner to the appeal of the Office for resources

Notes the concerns of the Board of Auditors about the general financial situation of the Office of the United Nations High Commissioner for Refugees, including the further depletion of the reserves of the Office, and encourages Member States to respond in a timely manner to the appeal of the Office for resources

In paragraph 122 of the report of the Board, the Office of Internal Oversight Services agreed with its recommendation that the Office (a) continue to improve its auditor staffing and skills and (b) utilize outsourcing specialists in fields such as investment management.