OIOS Audit Service

Headquarters audits

(f) To review and approve the audit work plan of OIOS

Oversight and audit issues

OIOS audits covered operations in 26 countries in the Field, and the payroll, mobility and hardship allowance and various aspects of the Management Systems Renewal Project (MSRP) at Headquarters, as well as conducting a comparative review of the functions of desk officers at Headquarters.

North and Central American Affairs Office, Adviser, 1979 82

14. Reaffirms the importance of oversight with respect to the implementation of the capital master plan, and requests the Board of Auditors and all other relevant oversight bodies to continue to report to the General Assembly annually on the capital master plan

(i) Accountability, audit and oversight

of the United Kingdom of Great Britain

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

The audit found that, in general, the processing and monitoring of rental subsidies were satisfactory.

The Board welcomes the increase in the Fund apos s total contribution of 7 per cent, but considers that the increase of 18 per cent in its total expenditure needs to be monitored.

The General Accounting Office of the Republic, the Office of the Attorney General, the Office of the Human Rights Ombudsman, the Superintendency of Banks and the Superintendency of Pensions are oversight bodies vested with constitutional authority.

OIOS, UNHCR Audit Service

Internal audit and oversight

Office of the Comptroller General of the Republic

The auditors of the Office of Internal Oversight Services have agreed to elaborate criteria, in accordance with international accounting standards, to facilitate the review of audit reports by the secretariat of the Fund.

77. In August 1997, OIOS completed a management audit of the recruitment process at United Nations Headquarters which examined the following issues

Item 13 Internal audit and oversight

Strengthen independence of oversight and auditing

The Office of Internal Oversight Services also plans to postpone to the fiscal period 2006 07 three field mission audits to be carried out by resident auditors, as the individuals will be actively involved in the completion of the comprehensive management audit at United Nations Headquarters.

Audit services (total costs)

The Board will continue to monitor the matter in its future audits.

During this period, OIOS completed 32 audits 27 country operations and 5 headquarters assignments.

16. Requests the Office of Internal Oversight Services to ensure effective audit coverage of the capital master plan and to submit to the General Assembly all of its reports related to the implementation of the capital master plan

Overall, OIOS auditors were instrumental in coordinating the audits of the tsunami relief efforts carried out by the United Nations funds and programmes, the specialized agencies and OIOS itself.

35. Stresses the importance of oversight with respect to the implementation of the capital master plan, and requests the Board of Auditors and all other relevant oversight bodies to continue to report to the General Assembly annually on the capital master plan

Continuing oversight through audits.

OIOS reviewed the contractor's invoices submitted for payment and observed that the review process of the capital master plan office was not adequate.

Takes note of the report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts 4

In conclusion, the African Group was encouraged by the collaboration between the oversight bodies in the planning of audit activities.

Chile, Office of the Comptroller General

The Board will continue to monitor the adequacy of the reserves in subsequent audits.

(i) To benchmark OIOS against similar audit and oversight bodies

22. Also stresses the importance of oversight with respect to the development and implementation of the capital master plan, and requests the Board of Auditors and all other relevant oversight bodies to initiate immediate oversight activities and to report annually thereon to the General Assembly

(ii) Data and methods for monitoring, verification and audit.

15. The Board will continue to monitor this issue in future audits.

18. The Board will continue to monitor this matter in its future audits.

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.

United States of America, General Accounting Office

Charles A. Bowsher Comptroller General of the United States of America

6 (XXXIX) Consideration of national master plans

Notes that the Office of the Capital Master Plan will provide resources to the Office of Internal Oversight Services in order to ensure an appropriate construction audit for the capital master plan, and requests the Secretary General to report on the findings thereon in the context of the relevant reports, including the annual report of the Office of Internal Oversight Services throughout the phases of the project

It is primarily responsible for providing inputs related to programmes, design, monitoring and reviewing both the organization's finances and overall progress.