The Auditor and its staff shall have free access at all convenient times to all books, records and other documentation which are, in the opinion of the Auditor, necessary for the performance of the audit.

The Registrar shall establish all official bank accounts required for the transaction of the Tribunal's business and shall designate those officials to whom signatory authority is delegated for the operation of those accounts.

All publicly owned enterprises are subject to external audit and accounts are published.

Recommendations for any needed programme modifications should be included as a part of all audit reports.

The Auditor shall perform such audit of the accounts of the Tribunal, including all trust funds and special accounts, as it deems necessary in order to satisfy itself

All the bank accounts in Indonesia and Sri Lanka have been closed as the Office for the Coordination of Humanitarian Affairs field offices have no delegation of authority to approve financial transactions and manage bank accounts.

Comment by the Administration. The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

While there is certainly room for improvement (as noted in the recommendations of the Board), it was noted that all 615 bank accounts (at headquarters and country offices) have been fully reconciled in Atlas, which has made it possible for all differences between the bank and book to be followed up.

The actual costs will be determined after the closure of the sessions and completion of related work, with all relevant expenditures recorded in the accounts.

4. Requests the audited organizations to take all necessary steps to implement expeditiously the outstanding audit recommendations

Objective 1. Update the accounting manual to ensure that all actions taken in the Unit, such as bank reconciliation, are fully documented.

Comment by the Administration. The Audit and Inspection Department maintains an up to date database which contains information on all cases of fraud and presumptive fraud.

It is expected that all the required audit reports for 2006 covering nationally executed projects will have been submitted by the end of 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

11. Requests the audited organizations to take all steps necessary to implement fully and expeditiously the outstanding audit recommendations.

Responsible for maintaining all stores ledger accounts, inventories and relevant documentation in order to facilitate accurate stores control and for audit purposes.

Since May 2005, UNHCR's Oversight Committee systematically reviews all internal audit reports with below average rating.

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

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)