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.

(1) Benefit processing is looked after by 27 staff. Included are supervisors, calculators and auditors of the Pension Entitlements and Client Services Section.

The Operations Section is responsible for, inter alia, accounting, auditing, cash management and forecasting, settlement authorization and reconciliation, regular retrieval of reporting information, record maintenance and other operational responsibilities.

The current structure and organization of the financial accounting function has been the subject of numerous audit observations in respect of its appropriateness and the manner in which the responsibility for it is spread across the Financial Services Section and the Fund.

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

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)

External variances caused by parties or situations external to the United Nations

1 ASG, 1 P 5, 1 P 4, 2 GS OL, 2 NS

1 D 1, 1 GS OL, 10 NS

1 P 5, 1 GS OL

Human resources

Office of Chief Executive Officer 8

Office of Chief Executive Officer 8

Pension Entitlements and Client Services

Financial Services Section

Engineering Section

Security and Safety Section

Summary of follow up action taken to implement requests and recommendations of the Advisory Committee on Administrative and Budgetary Questions and the Office of Internal Oversight Services

a Represents highest level of authorized proposed strength.

United Nations Military Observers

Uruguay

(to be confirmed)

Pakistan

Military Observer Coordination Centre, Kisangani

Senegal

Formed Police Unit

1 P 3f),

1 P 4,c

65 NS (28 NSc),

1 P 2,

1 P 5,

1 P 2c,

Engineering

Audit process

External auditors