Previous positions include Law Interpretation Division and Audit of all areas of income tax.

During the reporting period, the UNHCR Audit Service issued a total of 31 final Audit Reports (listed in Annex 1).

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

During the period, the UNHCR Audit Service issued 138 recommendations, of which 70 were classified as critical.

During the period under review, a serious reform of the Territory's tax system was instituted.

Audit report on the finances of the International Seabed Authority for the period 2003 2004 prepared by Deloitte and Touche.

By that time, the special audit of sole sourced contracts using Development Fund for Iraq funds should be available, as should the audit of the Fund covering the period from 1 January to 30 June 2005.

Since this is my second term in office, my team can apply the valuable experience gained in the audit of the previous financial period, whilst the organisation can expect to benefit from a more streamlined and effective audit.

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.

It is not intended to express an audit opinion on the financial statements for the twelve month period ended 31 December 2004, but rather to report on the activities carried out by external audit and any recommendations resulting therefrom.

While average agricultural income grew by 90 in the 1994 97 period, the rural tax burden jumped by 800 .

Many States require an official inspection or audit of charities that seek tax exemptions or government grants the Monitoring Team recommends that this obligation be extended to all charities.

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.

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).

The Committee was further informed that an audit of the Institute's operations, including programme management, financial management, use of consultants and follow up actions on previous audit recommendations, had been conducted by the Board of Auditors during the period from 29 August to 9 September 2005 and the findings of that audit had not yet been received.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

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.

We believe that our audit provides a reasonable basis for the audit opinion.

The Audit Services Branch will update the checklist for the 2005 audit exercise.

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.

IAMB received, on 21 May 2005, the audit reports by KPMG covering the audit of Iraq's oil export sales and Development Fund for Iraq operations for the period stating with the dissolution of the Coalition Provisional Authority on 29 June 2004 and ending on 31 December 2004.

In the support account budget for the period 2005 06, the Office of Internal Oversight Services has proposed to undertake the audit of the supply chain management in the peacekeeping missions for 50,000 and the audit of construction engineering projects in the peacekeeping missions for 15,000.

Audit the Fed?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

Requests a Board of Auditors' assessment of the implementation of these changes at the end of the three year trial period, within the context of their biennial audit.

During the reporting period, the Bosnia and Herzegovina authorities made significant strides towards implementing a single set of tax rules, applicable throughout the country.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.