Medical Insurance Plan

OIOS continues to apply a measurement system to rate the effectiveness of the application of key internal controls in audited operations.

Key recommendations made by the Board are

The evaluation report provided critical input to the MTR.

The UNEP Manual on Project Design, Approval and Evaluation sets out the conditions relating to the submission of audit certificates.

17. The UNEP manual on project design, approval and evaluation sets out the conditions relating to the submission of audit certificates.

A key issue remains the fact that OIOS has had to rely on its auditee for the funding of the audit.

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

The Department of Peacekeeping Operations agreed with the Board's recommendation that it implement the mission electronic fuel accounting system in order to improve the monitoring of fuel at peacekeeping missions and to further prevent and detect fuel mismanagement and fraud.

The Deputy Executive Director (Management) thanked the delegations for their comments and guidance, and noted that the comments made by UNDP concerning Atlas also pertained to UNFPA. She pointed out that the Division for Oversight Services was established in 2003, prior to which audits were carried out by the UNDP Office of Audit and Performance Review.

These key thematic topics should be analyzsed and reassessed according to the results achieved after the three CRIC meetings.

Internal audit ratings

91. The 604 key recommendations contained in audit reports can be categorized by the following objectives

A thorough review of the Party's GHG inventory and national inventory system will be a key element of this review, as a basis for the calculation of each Party's assigned amount under Article 3.7 (see section D below).

List of inventory review resources relevant for the calculation of adjustments

Conducting evaluations on money laundering in the comprehensive audits held in the bodies under its supervision.

(viii) Identify appropriate key performance indicators for the performance management of external audit services

The expert review team shall identify whether the same key source category as defined in chapter 7 of the IPCC good practice guidance was adjusted in previous reviews and, if so, the team shall indicate the number of reviews that identified and adjusted the problem previously and the percentage that the key source category contributes to the aggregate submitted emissions, defined as aggregate submitted emissions of the gases and from the sources listed in Annex A to the Kyoto Protocol.

83. The Supreme Audit Institution should ensure that satisfactory internal controls exist in key facets of the auditee s operations.

Specific resources for the calculation of adjustments

Recommended drivers (prepared on the basis of data obtained from external data sources that have adequate correlation with GHG estimates).

Recommended international data sources (for activity data, drivers, emission factors and other estimation parameters)

Table 1

Table 1 Internal audit ratings

Having considered the in depth evaluation of the training courses on key issues on the international economic agenda, contained in document TD B WP 182,

Of major importance are the attempts that have been made towards harmonization of operations in a number of areas that are critical for smooth and effective cofinancing, such as procurement and disbursement modalities, joint project design and appraisal and project evaluation.

The Board supplemented its core sample with selections of other projects to review key aspects of the Programme, where appropriate.

An annex contains follow up actions by the Administration to implement the Board's recommendations for 2003, as well as the comments of the Board

With respect to the proposed revisions to article 34 of the Model Law (Examination, evaluation and comparison of tenders) (A CN.9 WG.I WP.40 Add.1, paras.

This involves a comprehensive review of standards and quality of key socio economic statistics at these three levels.

Comments by the Board of Auditors

The design of the web based data system to monitor the audits of nationally executed projects will enable UNFPA to assess the financial magnitude and the occurrence of audit events to better appraise the risks of national execution.

And so, perspective and context and history play key roles in the way I plan my rides with the kids.

It is also devising programmes to build capacity of developing countries' audit institutions to engage civil society in auditing performance related to service delivery.

Lead reviewers shall act as co lead reviewers for the expert review teams under these guidelines.

The expert review team and the Party should strive to complete the review in the shortest time possible.

We embodied all of the key components of a fuel cell propulsion system.

The priority areas identified in the Declaration on the commitments to enhance the implementation of the obligations of the Convention (decision 8 COP.4), henceforth referred to as the Declaration, and the key thematic topics decided upon at COP 5 should contribute to the review process at the third session of the CRIC.

(6) coordinating with the related organs in carrying out such work as auditing, evaluation and financial supervision and so on.

Methodological approach to evaluation in the context of improvement of the design of certain specific types of munitions

The 10 year review and appraisal identified a number of critical opportunities and promising strategies to enhance women's participation in development.

46. The Advisory Committee, however, is seriously concerned with the comments made by the Board, in paragraphs 84 87 of its report, regarding the results of the expanded audit requested by the Committee.

General comments by the Board of Auditors

Audit of the Post Conflict Assessment Unit

85. On several occasions, audit reports were delayed because auditees did not respond in a timely manner to OIOS requests for information or comments.