The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

(c) Audit costs, which cover both internal and external audit costs in both the administrative and investment areas.

The total audit costs for the biennium 1998 1999 amounted to 924,300, of which 527,100 was for internal audits and 397,200 for external audits.

However, these costs have been factored into the overall project cost.

Travel to Base by internal auditors

The reduction of 46,900 in the costs of internal audit is the net effect of the request made by the Office of Internal Oversight Services.

The amount of 1,657,900 covers the estimated requirements for external audit ( 462,400) as requested by the Board of Auditors, and for internal audit ( 1,195,500) as requested by the Office of Internal Oversight Services.

(iii) Internal audit travel, 16,000 (two auditors for 21 days each at 8,000 each)

Moreover, the 18,400 requested under Travel for audit of the Rwanda Tribunal by OIOS might not be justified, as OIOS had its own travel budget.

The additional resources under this heading are attributable to increased requirements for freight forwarding, customs clearance services and the higher cost of inland transportation, as well as the increased cost of the external audit of UNFICYP, as estimated by the Board of Auditors.

33.13 The estimated percentage distribution of the jointly financed resources within the Department is as shown in table 33.5.

Includes travel of Field Administration and Logistics Division officials and internal auditors.

External audit costs.

(g) An increase of 149,800 for audit costs, owing to the proposed changes in the UN UNJSPF cost sharing arrangements, comprising 141,000 under external audit and 8,800 under internal audit (see paras. 161 and 166, table).

The estimate covers the cost of external audit for the Force ( 53,400).

If the 50 50 ratio were also to apply to the internal audits, the United Nations would reimburse the administrative budget of the Fund one third of 50 per cent of the total audit costs, internal and external.

The estimated audit expenses for investments ( 256,200) would cover one P 4 post, that of coordinator of the new internal audit function, and the estimated cost of engaging an outside consultant to assist the Office of Internal Oversight Services in the investment audit ( 50,000).

Well, just don't put her on the expense account.

Provision is made for the estimated cost of external audit for the budgeted period.

Provision is also made for round trip travel and subsistence allowance for two internal auditors for 21 days ( 10,800).

In the view of the Advisory Committee, all internal audit costs should be reflected in the administrative budget of the Fund under a separate provision for internal audit, that is, separately from those costs budgeted for the administrative costs of the secretariat of the Fund and from those relating to the Investment Management Service.

Internal audit

The Programme of Action acknowledges that domestic resources provide the largest portion of the funds needed, estimating that only about a third of those costs would come from external sources.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

The budgeted amount of 23,100 provides for 10 trips between Headquarters in New York and the mission area ( 17,500) as well as the travel and subsistence expenses of two internal auditors for 14 days ( 5,600).

For these services, the plan administrators are paid administrative fees at rates which vary from company to company and which are based in part on the dollar value and or number of claims processed during each calendar year, with the exception of HIP and Kaiser, which include such fees in the premium.

In order to improve the efficiency of the internal audit staff, UNRWA should make budgetary provision for enhancing training of its internal audit staff (para. 66).

Course 1 EUR 1.95583 BAM

Based on the biannual estimated cost for external audit.

Internal auditors

Commission, 3 11 March 1997, Geneva 296 400

Provision of 69,700 is made to cover the cost of external audit

a This figure is based solely on loss or waste identified by OIOS Internal Audit Division I.

4 This figure is based solely on loss or waste identified by OIOS Internal Audit Division I.

The Office of Internal Oversight Services believes that the annual insurance premium could be inflated, since the premium is calculated as a percentage of the overall valuation.

The reduction in the estimated costs of external audit reflects a reduced provision by the Board of Auditors ( 27,000).

The Under Secretary General for Internal Oversight indicated that the support costs were related mainly to auditing services, however, and that investigation services were charged at cost.

29.9 The overall resources for the Office of Internal Oversight Services for the biennium 2006 2007 amount to 24,486,900 before recosting, reflecting an increase of 299,900 compared with the revised appropriation for the biennium 2004 2005. The growth shown in table 29.3 can be summarized as follows

Internal audit ratings

Internal Audit Divisions

Provision is made for the cost of external audit services ( 94,700).

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

The Fund of UNDCP and programme support cost are audited by the Office of Internal Oversight Services of the Secretariat and the Board of Auditors.

Table I.1 Total cost of external audits (United States dollars)

The reduction in non post resources relates primarily to decreased provisions for general temporary assistance and office furniture and equipment, partially offset by an increase in general operating expenses for communications and maintenance of equipment in audit offices in Geneva and Nairobi.