Audit opinions qualified by the Board

United Nations Board of Auditors 2002 2003 audit observations

UNDP accepts all 115 audit recommendations identified by the Board.

The Board holds regular coordination meetings with the peacekeeping audit services unit at Headquarters during its audit process.

The Board will review the compensating measures during its next audit.

The Board plans to review this application in its next audit.

79. The Board trusts that the medium term audit plan for the UNHCR audit section will also be finalized expeditiously.

At the present time, audit assignments are shared among the audit staff provided from the audit services of the members of the Board on an equal basis.

3. The Board welcomes the implementation of the new audit strategy. However, the Office of Audit and Performance Review received insufficient audit reports for the biennium 1996 1997 and the Board comments on this in more detail in its present report.

This evaluation will also prepare the UNHCR Audit Service for the external audit envisaged by the United Nations Board of Auditors.

IAMB also received a briefing from the Iraq Board of Supreme Audit.

(f) External audit fees of 45,500 for the Board of External Auditors

The Committee was informed by the Audit Operations Committee of the Board that the Board would review this report of the Secretary General in conjunction with the next audit of peacekeeping operations.

To enable the Board to carry out its mandate through the integration of audit planning, execution and reporting and to enhance the development of common audit standards and professional practices, an Audit Operations Committee was established comprising three full time Directors of External Audit, located at Headquarters, representing each member of the Board.

(Signed) Guillermo N. Carague Chairman of the Board Chairman, Philippine Commission on Audit

21. The Board will keep this matter under review. Chapter III Audit opinion

As indicated to the Advisory Committee by the Audit Operations Committee of the Board of Auditors, the Board intends to review this issue in the course of the next audit of peacekeeping operations.

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

The Board is planning to widen its audit coverage at the State Oil Marketing organization.

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

The Board notes that, by May 2005, such an audit had yet to be undertaken.

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman United Nations Board of Auditors

(Signed) Guillermo N. Carague Chairman, Philippine Commission on Audit (Chairman, United Nations Board of Auditors)

(Signed) Guillermo N. Carague Chairman, Philippine Commission on Audit (Chairman, United Nations Board of Auditors)

These statements have been examined and include the audit opinion of the Board of Auditors.

These statements have been examined and include the audit opinion of the Board of Auditors.

The Board has therefore restricted the scope of its audit opinion to exclude this expenditure

The Board has therefore restricted the scope of its audit opinion to exclude this expenditure.

These statements have been examined and include the audit opinion of the Board of Auditors.

These statements have been examined and include the audit opinion of the Board of Auditors.

48. Delegations expressed satisfaction with the unqualified audit opinion provided by the Board of Auditors.

The United States delegation wondered whether the lower estimated cost of external audits by the Board of Auditors reflected reduced audit coverage or better audit efficiency.

The present practice for determining the amount of the audit fee is that the Board presents the allocation of audit assignments to the Committee for concurrence.

The Chairman of the Audit Operations Committee of the Board of Auditors introduced the report of the Board (A 60 5 (Vol. V)).

(Signed) Guillermo N. Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

Furthermore, a biennial audit would give the Office more time to implement recommendations of the Board.

43. The Board has commented on this subject in the present report. Chapter II Audit opinion

Furthermore, a biennial audit would give the Office more time to implement recommendations of the Board.

However, should there be a special audit undertaken by only one Board member, the Board may decide to allocate those fees to that member.

The Director of External Audit of the Philippines and Chairman of the Audit Operations Committee of the Board of Auditors, Mr. Sabiniano Cabatuan, introduced the reports of the Board of Auditors (A 60 5 Add.5 and A 60 113).

20. The Board recommends that UNDP retain for at least two bienniums all audit reports received on national execution expenditure to enable the Board to complete its audit of those reports that had not been received in the previous biennium.

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.

The audit was based on the following broad audit objectives, mentioned by the Board in its progress report on the capital master plan (see A 58 321, para.

The Board noted that the missions had taken steps to implement most of the internal audit recommendations.