Subprogramme 1

(a) Programme review industrial statistics

(a) Programme review industrial statistics

Periodic review of statistical programmes to ensure their relevance

Programme B.2 Comptroller General, Internal Audit and Evaluation Services

Programme Component B.2.2 Internal Audit

Audit of supplementary programme for Iraq

Programme B.2 Comptroller General, Internal Audit and Evaluation Services 34

Report of the programme reviewer on industrial statistics

This Programme, B.2, covers the functions of the Comptroller General, internal audit and evaluation services.

Also during August, the program completed a vehicle architecture review.

Items for discussion and decision programme review industrial statistics

Universal Security Audit Programme (USAP)

The synchronized cycle has also obviated the need for the Committee for Programme and Coordination to review the programmatic aspects of the proposed programme budget, since the programme narratives are identical to those contained in the biennial programme plan.

EC 48 SC CRP.30 Audit Follow up Financial Management and Programme Management

(c) A consequence of following the audit observation would be that the accounting rules for recognition of income under general and special programmes would be different.

NEPA has developed pilot programmes for ISO 14001 certification, training programmes for auditors and companies, as well as general awareness raising programmes.

Periodic review of statistical programmes to minimize the burden on data providers

9. As part of the audit, OIOS reviewed how each of the plans, and the programme as a whole, were administered. This gave rise to the following observations.

Having considered the UNDP global programme 2005 2007 (DP GP 1)

The Executive Board

Initial strategic review of UNCDF business plan

(vi) Audit of United Nations commercial insurance programmes (decision 51 468 B)

71. The internal audit coverage of UNHCR country programmes should be enhanced to aim at a shorter audit cycle and to cover activities with high risk ratings more frequently.

Having examined the proposed medium term plan for the period 2002 2005,A 55 6 (Introduction) and A 55 6 (Prog. 1 25).

(c) A consequence of following the audit observation would be that the accounting rules for recognition of income under General and Special Programmes would be different.

Report of the Office of Internal Oversight Services on the audit of the commercial insurance programmes

34. The Board s review of the level of country programme implementation, expressed in terms of expenditure as a proportion of the budget, disclosed that global implementation of general resources and supplementary funded programmes combined increased from 72 per cent in 1996 to 78 per cent in 1997.

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.

The distribution of resources was consistent with the priority programmes defined in the medium term plan and revised by the Committee for Programme and Coordination.

The Working Party on the Medium Term Plan and Programme Budget will consider each year an in depth study on a technical cooperation programme.

18. The Board will consider the linkages between training events and the relevant programme in future audits.

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

Having considered the report of the Committee for Programme and Coordination on the work of its thirty eighth session, Official Records of the General Assembly, Fifty third Session, Supplement No. 16 (A 53 16).

23. In its current audit report the Board identified numerous irregularities regarding procurement of goods and services, both in the United Nations and in the funds and programmes.

It has facilitated the auditing process, and managed the reporting on voluntary contributions.

The strengthening of the audit planning, preparation and follow up has the following implications for the programme of work

2. Regional cooperation review of regional seas programmes and action plans

Audit of programme expenditure incurred by Governments and non governmental organizations, 1990 1995

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.

Under the Universal Security Audit Programme (USAP) 64 States have already been audited.

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

A consolidated and revised programme plan for the new programme 27, Safety and security, has been prepared for review by the Committee for Programme and Coordination and the General Assembly (see annex).

In order to implement all mandated programmes and activities, the design of programmes requires thorough scrutiny of current and careful planning of future outputs and activities.

The Council noted that a reasonably sized pool of duly trained auditors could be established by mid 2006, based on nominations by Member States of qualified auditors for training under the Scheme and taking into account the proposed technical cooperation global programme.