General comments by the Board of Auditors

of the Board of Auditors to the General Assembly

External auditors

Internal auditors

Resident auditors

8. Welcomes the efforts by the Secretary General to carefully monitor the implementation of the recommendations of the Board of Auditors

Such invitees may include representatives of the United Nations Board of Auditors and the Under Secretary General for Internal Oversight Services.

H. Independence of external auditors

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

Report of the Board of Auditors

Comments by the Board of Auditors

Recommendations of the Board of Auditors

Report of the Board of Auditors

and reports of the Board of Auditors

5. Also requests the Board of Auditors to submit its findings and recommendations to the General Assembly at its sixty first session for consideration and action

Item 8 Recommendations of the Board of Auditors

United Nations Board of Auditors (including its secretariat)

5. Takes note of the report of the Secretary General on the implementation of the recommendations of the Board of Auditors by the United Nations.A 57 416.

Table 1.13 Resource requirements United Nations Board of Auditors

7. Takes note of the reports of the Secretary General on the implementation of the recommendations of the Board of Auditors by the United Nations and its funds and programmes,A 59 318 and Add.1. and invites the Board of Auditors, in consultation with the Secretary General and the executive heads of the funds and programmes, to categorize the recommendations according to their priority for implementation

The Board of Auditors, established by the General Assembly in 1946 (resolution 74 (I)), transmits to the Assembly the financial reports and audited financial statements (see also item 122).

(f) Note by the Secretary General transmitting the report of the Board of Auditors on the capital master plan for the biennium ended 31 December 2003 (A 59 161)

These statements have been examined by the Board of Auditors.

As required, resident auditors are posted in major emergency operations.

The Board of Auditors wishes to express its appreciation for the cooperation and assistance extended by the Secretary General, the Under Secretary General for Management, the Officer in Charge of the capital master plan project and the members of their staffs.

2005 8 Implementation of the recommendations of the Board of Auditors

2005 8 Implementation of the recommendations of the Board of Auditors

Status of implementation of the recommendations of the Board of Auditors

Regular updates will be provided to the auditors in this regard.

(f) Serving as an issue resolution forum in cases where there are differences in respect of opinions or recommendations between managers and auditors or investigators, or among the auditors themselves

Having also considered the report of the Board of Auditors and the recommendations contained therein,Official Records of the General Assembly, Fifty ninth Session, Supplement No. 5K (A 59 5 Add.11).

Having also considered the report of the Board of Auditors and the recommendations contained therein,Official Records of the General Assembly, Fifty ninth Session, Supplement No. 5L (A 59 5 Add.12).

2. Endorses the recommendations of the Board of Auditors contained in its report See Official Records of the General Assembly, Sixtieth Session, Supplement No. 5E (A 60 5 Add.5), chap. II.

The General Assembly, in its resolution 58 249 A of 23 December 2003, noted with concern the shortcomings identified by the Board of Auditors in the management of financial and human resources.

The General Assembly, in its resolution 58 249 A of 23 December 2003, noted with concern the shortcomings identified by the Board of Auditors in the management of financial and human resources.

The Office of the Under Secretary General for Management was responsible for monitoring the implementation of the recommendations of the Board of Auditors by gathering relevant information from the funds and programmes.

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).

Financial reports, audited financial statements and reports of the Board of Auditors

Endorses the recommendations of the Board of Auditors contained in its report

2. Endorses the recommendations of the Board of Auditors contained in its report See Official Records of the General Assembly, Fifty eighth Session, Supplement No. 5E (A 58 5 Add.5), chap. II.

(b) Keep under review the scope and results of the audit of the United Nations Board of Auditors and OIOS, their cost effectiveness and report periodically to the General Assembly on Committee findings

(b) Report of the Secretary General on the implementation of the recommendations of the Board of Auditors concerning United Nations peacekeeping operations for the financial period ended 30 June 2004 (A 59 704)

The Meeting of States Parties shall appoint an Auditor, which may be an internationally recognized firm of auditors or an Auditor General or an official of a State Party with an equivalent title.

The Steering Committee shall work in full consultation with OIOS, the Panel of External Auditors (including the Board of Auditors), the Joint Inspection Unit and the High Level Committee on Management, as necessary.

11. Requests the Board of Auditors, in consultation with the Secretary General, to examine the recosting methodology and to report thereon to the General Assembly at its fifty ninth session, including proposing the most appropriate mechanism for managing the currency aspects of the recosting methodology