Audit costs

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

Under the cost sharing arrangements, it is estimated that approximately one half of external audit costs are expended on the audit of administrative operations and one half on investment operations.

For 2004 the cost of audit services was approximately US 2.1 million.

The potential savings and recoveries identified exceeded by far the cost of the UNHCR Audit Service.

The reduction of 46,900 in the costs of internal audit is the net effect of the request made by the Office of Internal Oversight Services.

The staffing and resource requirements, funded from overheads, are shown in tables 9 and 10, respectively. At this stage, the number of posts and the level of resources are indicative. The Executive Secretary will approve expenditures based on the actual income.

The Under Secretary General for Internal Oversight indicated that the support costs were related mainly to auditing services, however, and that investigation services were charged at cost.

The resources requested by the Secretary Chief Executive Officer for the biennium 2006 2007 comprised 61,881,300 for administrative costs, 66,757,800 for investment costs and 1,720,600 for audit costs.

Summary of audited activities and audit reports

The audit budget for 2005, including the cost of the resident auditor for the Sudan and Burundi operations, amounts to some US 2.8 million.

(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

The Stern Review Report on the Economics of Climate Change amounts to a call to action it argues that huge future costs of global warming can be avoided by incurring relatively modest cost today.

The Board had already devoted substantial attention to the matter and would continue to do so in its audits for the biennium 2004 2005, though additional resources might be required to cover the cost of specialized expertise.

Audit process

Scope of audit

Review and reform of the law

External audit

Internal audit

In paragraph 128, UNFPA agreed with the recommendation of the Board of Auditors to continue its efforts to obtain and record particulars of actual audit costs for all audits of nationally executed projects.

The Terms of Reference of the IRM specify that each review phase is composed of two review cycles of five years.

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

Audit services 10.0

(c) Audit and Inspection

The process of recovery is ongoing and may extend over several years.

Headquarters audits

18 Operations in Sweden (Regional Office) 31 Jan 05

24 Comparative Review Of The Desk Function 30 May 05

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

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

Comment by the Administration. The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

The Audit Services Branch will also attempt to provide this information for the 2004 project audits.

Comment by the Administration. The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

(a) To follow up on the audit recommendations

The Constitution Review Committee was disbanded.

It might give them pause.

Club gave the song a mixed review.

That recommendation is currently under review by the Government.

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

Refugee Review Tribunal cases

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

(a) Audit services 10 000

Reviewed requests for equipment and recommended its procurement.

French production costs are high, but Greek costs are higher.

Operating costs