E. Internal management and operations

Financial and internal controls management

The Jewish agency was responsible to the internal management of the camps.

In general, management had accepted those recommendations and OIOS would continue to monitor their implementation.

The review of OIOS will be undertaken in parallel and in conjunction with the governance and oversight review.

Comment by the Administration. UNFPA has drafted an internal audit charter for consideration by management and expects it to be finalized by 30 June 2005.

Comment by the Administration. The internal audit section continues to monitor the implementation of recommendations and the follow up action of the geographic divisions in regard to the implementation of internal audit recommendations.

(e) Providing an open avenue of communication between the governing board, management and the functions of internal and external audit

A handbook on municipal administration was finalized with the Ministry of the Interior in addition, MINUSTAH has published a record of applicable legislation for local administration and governance.

Fine tuning and consolidating New Public Management reforms and applying information and communication technologies to internal management and external service delivery processes are among the dominant concerns in well established public administration systems.

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

Comment by the Administration. UNDP intends to employ the findings of the independent review being conducted of the internal controls in the Atlas system to implement the recommendation.

Comment by the Administration. An external service provider is conducting an independent review of the internal controls for Atlas.

Comment by the Administration. The financial investigator is in place and the in house investigations initiated in 2004 have been completed.

Management should be based on vigorous internal oversight and inspection mechanisms.

This, together with my announcement to establish a Management Oversight Committee and other initiatives to strengthen integrity, accountability and oversight, provides a solid foundation for an improved internal governance framework for the Organization.

Table 21.25 Summary of follow up action taken to implement relevant recommendations of the oversight bodies

OIOS was assured that these issues were being addressed by the implementation of the Management Systems Renewal Project (MSRP).

Table 27.29 Summary of follow up action taken to implement relevant recommendations of the internal and external oversight bodies and the Advisory Committee on Administrative and Budgetary Questions

Comment by the Administration. The UNFPA internal audit will review and verify the data during the third quarter of 2005.

Stresses the importance of adequate follow up to the recommendations by the United Nations Board of Auditors, in particular in improving internal management control

Table 14.27 Summary of follow up action taken to implement relevant recommendations of the internal and external oversight bodies and the Advisory Committee on Administrative and Budgetary Questions

Comment by the Administration. The Office of Internal Oversight Services is of the view that more training can only be undertaken if additional funds are made available.

Comment by the Administration. Given the other priorities of the internal audit section, this task has not been included in its workplan for 2005.

The Department's strategic planning through systematic evaluation has been reinforced through cooperation with the Office of Internal Oversight Services.

2. Also takes note of the report of the Office of Internal Oversight Services on the inspection of programme management and administrative practices of the International Trade Centre UNCTAD WTO,See A 59 229. and requests the Secretary General to ensure that the recommendations contained therein are implemented expeditiously

(c) Ensuring that appropriate and timely actions are taken by the management in implementing the recommendations of the internal and external oversight bodies and monitoring follow up action thereon.

Stresses the importance of adequate follow up to the recommendations by the United Nations Board of Auditors, in particular in improving internal management control and

Comment by the Administration. UNDP intends to employ the findings of the independent review being conducted of the internal controls in the Atlas system to implement the recommendation.

Article 127 of the Constitution provides that territorial administration shall be governed by the principles of decentralization and devolution of power.

Table 13.7 Summary of follow up action taken to implement relevant recommendations of the internal and external oversight bodies and the Advisory Committee on Administrative and Budgetary Questions

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.

Comment by the Administration. The Office of Internal Oversight Services has analysed the factors contributing to delays in the issuance of internal audit reports and measures to improve the timeliness of the reports are under way.

The Steering Committee shall submit a full and final report on governance and oversight, incorporating the review of OIOS, to the Secretary General for transmission to the General Assembly.

Comment by the Administration. An internal audit workplan was presented to the Fund's Chief Executive Officer and the Representative of the Secretary General in February and March 2005.

OIOS greatly appreciates the cooperation extended to it by the military and civilian management and staff in the field and in New York during the review.

The Department is therefore building its technical infrastructure and internal capacities through training to enable the staff to conduct systematic media monitoring and analysis.

The report contained in A 60 291 Add.1 was a case in point and OIOS would be taking the matter up with management as a matter of urgency.

The main thrust of the report was to recommend a new hybrid structure for the Service, in which a combination of internal management and permanent temporary external outsourcing of the management of the Fund's investments would be used.

Both OIOS and the Joint Inspection Unit conclude that the tools and systems supporting results based management in the Organization must be improved and integrated.

OIOS observed that mission staff did not always know where in the Department to seek advice on MICA.

OIOS also recommended that the UNOG Division of Administration should revitalize its steering committee to oversee the implementation of security projects.

Comment by the Administration. The Office of Internal Oversight Services has intensified its monitoring of the audit workplan, with meetings being convened weekly to review the progress of assignments in accordance with the plan.

Comment of the Administration. The UNCC secretariat advised the Board that the Governing Council had approved a second audit post effective 1 January 2005 and noted that the Office of Internal Oversight Services had filled that post as at 6 June 2005.

Continuing oversight through audits. The audit function will continue to assess and analyze the effectiveness and adequacy of programme and operations management practices, governance processes and internal controls throughout the organization.