Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

Depending on their legal status and structure, the supervision of non profit organisations is carried out by the Australian Securities Investment Commission, the Australian Taxation Office (ATO) or State and Territory authorities.

The UNHCR Audit Service works in close cooperation with UNHCR's Inspector General's Office and liaises with the United Nations Board of Auditors to ensure coordination between external and internal audit.

(n) Review the risk management procedures together with OIOS and the United Nations Board of Auditors and executive management

We will now take a decision on the draft resolution, which is entitled Implementation of the recommendations of the Office of Internal Oversight Services on its management audit of the regional commissions .

Ex officio members included the UNHCR Inspector General and the Chief of the UNHCR Audit Service within the Office of Internal Oversight Services.

Having considered the report of the Secretary General on the implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions,

Takes note of the report of the Secretary General on the implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions.1

45 posts in the Office of Internal Oversight Services (including the transfer of 10 Resident Auditor posts to the support account from mission budgets)

In the last quarter of 2005 the Office of Internal Oversight Services was to audit the liquidation activities.

58 279. Report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund

Assists OAPR in identifying systemic trends and emerging corporate issues based on the results of the country office audit Assists the respective business divisions and content experts in understanding the root causes of compliance issues as reported by the internal and external audit team.

The Director of the Office of Audit and Performance Review has been made directly responsible for ensuring that this is done, thus strengthening the review of audit reports on nationally executed expenditure.

But Kim s calculus is different from that of most rulers.

Comment by the Administration. The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

A 60 378 Item 132 Report of the Secretary General on the activities of the Office of Internal Oversight Services Report on the implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions Report of the Secretary General A C E F R S

The Board confirmed that UNOPS had not reconciled the imprest, inter office voucher and inter fund accounts for the biennium 2002 2003.

OIOS also reviewed two international NGOs at their headquarters to assess their systems and procedures and provide advice on how to comply with UNHCR requirements.

The situation which had prevented the Board from expressing an audit opinion on the accounts of the United Nations Office for Project Services (UNOPS) was of great concern.

UNICEF will support the rapid expansion of internal audit coverage of headquarters divisions, including in the area of information technology.

No, we are talking about 10 million, 20 million dollars on the Swiss bank accounts, on the bank accounts of Liechtenstein, of the president's ministers, the high officials in the para statal sectors.

Online Accounts

Comment by the Administration. The Office of Audit and Performance Review of UNDP continues to follow up this matter to ensure that, for every project, either an audit is arranged or satisfactory reasons are provided for its exclusion.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

Having considered the report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund,See A 58 81.

1. Takes note of the report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund See A 58 81.

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.

The UNHCR Audit Service and the Inspector General's Office conducted a joint risk assessment of the 2005 tsunami relief project in Sri Lanka.

Online Accounts preferences

Manage user accounts

E. Imprest accounts

a transaction involving a client account or deposit

The secretariat further informed the Board that UNCC intended to continue to abide by the legal opinion dated 27 November 2002 prepared by the Office of Legal Affairs with respect to the proper scope of the Office of Internal Oversight Services audit of UNCC.

The issue of the audits of building management services, procurement and the use of consultants, which had not been taken up by the Internal Oversight Group owing to the redeployment of resources, needed to be suitably addressed.

In paragraph 58, the Board recommended that UNODC increase its project audit coverage of nationally executed expenditures with a view to ensuring the timely receipt of audit certificates.

Online account credentials and settings

Source Author s calculations

Candidatures for the appointment of an External Auditor

(r) Technical cooperation accounts

Headquarters audits

These may refer to flow of funds accounts or, again, capital accounts.

5 Calculation by the Office of the United Nations Special Coordinator for the Middle East Peace Process based on commodities flow data from the Palestinian Authority Ministry of Finance and the National Security Force.