There is no provision in the accounts for the above amount.

a Estimated price does not include a provision for interim audits.

1 July 2005

A provision of 600,000 is made for auditing, investigation and oversight services provided by OIOS, as well as the reimbursement of costs incurred by the Board of Auditors for auditing the Fund of UNDCP.

However, in most bilateral agreements, this is not done, and this aspect is left open, or is the subject of clauses that provide for minimum calculations, rather than taking into account the actual contributions by the worker.

The quotation from KPMG is not recommended since the price in the offer is only an estimate and does not include a provision for an interim audit.

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).

In addition, I have the honour to present the report of the Board of Auditors with respect to the above accounts, including an audit opinion thereon.

Open Accounts

All accounts

Special accounts.

b Outposted to the Department of Economic and Social Affairs for financial matters related to technical cooperation.

Monitoring of accounts

Report by the Director General

Health accounts

Principal accounts

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

Audit process

External auditors

Internal auditors

Scope of audit

Audit opinion

Resident auditors

(i) Accounts Unit

External audit

Internal audit

Audit costs

Opening of bank accounts

Accounts payable

(ii) Accounts Division

Reconciliation of bank accounts

Speakers concurred on the importance of preventive measures, including the promotion of integrity in the public sector, the adoption of regulations on conflict of interest, as well as modern and transparent budgetary, accounting, auditing and procurement practices.

The auditor has also told the Commission that he does not believe that his firm prepared these accounts.

(c) Audits to be carried out by resident auditors in the peacekeeping missions.

b. Parliamentary documentation audit reports on the basis of audits conducted (8)

The United States delegation wondered whether the lower estimated cost of external audits by the Board of Auditors reflected reduced audit coverage or better audit efficiency.

Annual report and audit

That is the right calculation.

Audit services 10.0

Audit opinion

(c) Audit and Inspection

Draft resolution submitted by the Chairman following informal consultations

It offers two types of accounts