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 Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

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

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)

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.

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

Accept, Sir, the assurances of my highest consideration.

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.

Advisory Committee on Administrative and Budgetary Questions

C. Board of Auditors 21 24 11

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).

The Audit Operations Committee of the Board informed the Advisory Committee that the comments by the Board related to claims in categories A C as indicated in paragraph 165.

The Board s main findings are

The Board s main findings are as follows

The Board s main findings are as follows

6. The Advisory Committee discussed the audit assignments with the Audit Operations Committee.

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 Committee was informed by the Audit Operations Committee of the Board that the financial statements and accounts for the period ending 31 December 1997 had been received by the Board on 16 April 1998.

Mr. Cabatuan (Chairman of the Audit Operations Committee of the United Nations Board of Auditors) said that he was encouraged by the General Assembly's use of the Board of Auditors reports as a source of information and recognized that their format and content could be improved.

During its consideration of the report the Advisory Committee had an exchange of views with representatives of the Secretary General and with the Audit Operations Committee of the Board of Auditors.

Item 8 Recommendations of the Board of Auditors

UNOPS Report on the implementation of the recommendations

116. The Board recommends that

Board recommendation

Upon enquiry, the Committee was informed by the Audit Operations Committee that the 5 per cent improvement was due largely to work done by the Board s own auditors in tracking down expenditure and obtaining audit reports.

In this connection, the Committee requests the Board of Auditors to review the matter at its earliest possible convenience.

Report of the Board of Auditors to the General Assembly on the

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.

P.O. Box 500 A 1400 Vienna, Austria

United Nations Board of Auditors 2002 2003 audit observations

The Director of External Audit (South Africa), United Nations Board of Auditors, stated that the Board of Auditors would assess the Atlas reviews and issue a report to the General Assembly in September 2006.

A list of the Board s main recommendations is contained in paragraph 9 of the Board s report.

In addition, the Committee considered a request by the Board for the Committee s concurrence in the allocation of audit work among its members, with effect from 1 August 1998.

The Committee was informed that the Board s workload had increased dramatically in recent years, in particular, as a result of additional requests from the Advisory Committee and the Fifth Committee for special or expanded audits.

Comments by the Board of Auditors

Independent audit advisory committee

The Board recommends that ICSC secretariat

The creation of a post of statistician has also been recommended by the Board of Auditors.

The Committee also recommends that UNHCR and the Board discuss the modalities for planning for biennial audit.

The Committee also recommends that UNHCR and the Board discuss the modalities for planning for biennial audit.

Comptroller and Auditor General of India and Chairman United Nations Board of Auditors The President of the General Assembly

11. The Board recommends that the ICSC secretariat

5. The Fifth Committee recommends that the General Assembly appoint the Chairman of the Commission of Audit of the Philippines as a member of the Board of Auditors for a three year term of office beginning on 1 July 1999.