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

(ii) Annual audit plan, budget and staffing

Other financial cost of 0.8 million, which increased sharply over the budgeted amount, was also not clarified with full details.

The cooperative programme should also include a systematic annual financial auditing component.

However, the assistance of the advisers continues to be essential for the performance of more complex operations such as the coordination of multiple activities, verification through various checks and balances of Treasury activities, oversight of the production of annual accounts and reports, and coordination with donors on transactions.

These calculations rely on the report s projected time profiles for benefits and its estimate of annual costs, about which there is much disagreement.

UNHCR, as mentioned by the auditors, has improved its assets management and annual inventory checks despite very limited staff resources available for this task.

Notes with appreciation the annual contribution of the host Government of Euro 511,292, which offsets planned expenditures

For example, in the claim of Al Ghoson Contracting Company, the Panel became aware of irregularities in the audited accounts provided by the claimant to support its claim.

3. Notes that a comprehensive review will be carried out of the investment policies and practices of the Investment Management Service with a view to addressing the findings and recommendations contained in the audit reports of the Office of Internal Oversight Services of the Secretariat and the Board of Auditors

Urges the Board of Trustees of the Institute to complete expeditiously the implementation of the recommendations of the Board of Auditors made in respect of the biennium 2002 2003

One of the areas in which joint efforts are needed is the organization of the information submitted at the annual sessions both of the Working Group and of the Permanent Forum.

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.

In the light of this statement from the auditor of the accounts provided by the individual claimant, the Panel has placed no reliance on those audited financial statements and has instead valued the corporate losses with reference to the audited financial statements provided by the family of the Kuwaiti shareholder.

Competences required to be members of the expert review teams for the review of annual information submitted under Article 7, paragraph 1 are

4. Encourages the Secretary General to make arrangements for the implementation of the proposals made for the commemoration of the tenth anniversary of the resumed fiftieth session of the General Assembly, on public administration and development

(i) Various publications or yearly reports submitted by international non governmental organizations such as Amnesty International, Human Rights Watch and the International Federation of Human Rights Leagues.

He further explained that the document before the Executive Board provides information on the status of implementation of the external audit recommendations made in respect of the biennium 2002 2003.

The computerization of the operations of the Fund will allow the secretariat to generate statistics on the type of assistance provided by grantees, the number of beneficiaries, their age, gender and other relevant data for inclusion in the annual reports of the Secretary General to the General Assembly and the Commission on Human Rights.

In addition to generating routine reports for funding, investment decisions, currency trading, payment investigations and facilitating accounts reconciliation, further high level reporting is being requested by management.

OIOS seeks regular feedback from managers on their satisfaction with the audit services provided and on potential areas for further improvement.

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

Planned improvements in management reporting and internal controls in accordance with the recommendations of the external auditors are essential for such delegation of authority to become effective.

Annual leave

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.

9. Urges the Board of Trustees of the Institute to complete expeditiously the implementation of the recommendations of the Board of Auditors made in respect of the biennium 2002 2003 See A 60 113, annex, sect. IV.G.

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

The financial statements of the International Olive Council for the previous calendar year, certified by an independent auditor, shall be presented to the Financial Committee which, after analyzing the accounts, shall submit them to the Council of Members at its annual session for approval and publication.

(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

At the Annual Session in May 2004, the WFP Executive Board approved a new process of streamlined corporate reporting to the Executive Board and WFP parent bodies (WFP EB.A 2004 5 F).

At the September meeting, the Annual Programme Budget for 2006, including the Report of the ACABQ, and the recommendations on the biennialization of the programme budget were reviewed by the Standing Committee.

Some delegates said that the implementation guidelines should focus on specific results related to gender mainstreaming, which would be reported on in future annual reports to the Board.

To estimate costs incurred for provision of medical treatment, Iran relies on the annual tariffs of its Ministry of Health and Medical Education, which list the costs for health services provided at the Ministry's facilities.

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

UNICEF continued to strengthen the alignment of audit criteria to organizational performance, including the development of guidelines for information technology management, quality assessment of country office annual reports and auditing of UNICEF involvement in United Nations common services.

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.

Audit process

External auditors