1996 34. Independence and impartiality of the judiciary, jurors

1996 34. Independence and impartiality of the judiciary, jurors and assessors and

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers 129

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers 11 129

Fifth has been the establishment of websites promoting the protection of children's rights and self protection education.

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

2005 Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers 4

1995 36 Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

1997 23 Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

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

The audit work is then divided among the three members of the Board and, at the end of each year, the auditors submit a summary of their fees.

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

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers 11 4

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

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.

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

UNHCR recognizes that the availability of audit certificates at the time of the annual audit would facilitate the work of auditors in focusing their examinations.

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.

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

Target audience 50 experienced reviewers and reviewers who have successfully completed the basic course for review of greenhouse gas inventories, and lead reviewers

The report of auditors for the statutory audit of the 1994 and 1995 financial statements and the audit certificate of the auditors were approved.

(b) Evaluations of supplier performance indicated instances of discrepancies in terms of quality, defects and substitutions at UNOCI, UNFICYP, UNMISET and UNMIL

Audit opinions qualified by the Board

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.

This overview report would consider the Board's recommendation as well and would be submitted to the Assembly at its resumed sixtieth session.

(d) Rations had been procured without a valid contract at MINURSO ( 744,654), UNMISET (the 2004 05 contract was only signed on 17 March 2005) and UNMEE ( 686,989)

External auditors

Internal auditors

First President of the Court of Accounts of France

Yours sincerely

signed

Resident auditors

Persistent Organic Pollutants Review Committee

1 D 2c

Resident auditor

Resident Auditor

Members of the jury,

Gentlemen of the jury,

Audit procedures and results of the additional audit scope

Having considered the report of the Disarmament Commission,Ibid., Supplement No. 42 (A 51 42).

Having considered the report of the Disarmament Commission,Ibid., Supplement No. 42 (A 52 42).

Having considered the report of the Disarmament Commission, Official Records of the General Assembly, Fifty third Session, Supplement No. 42 (A 53 42).