UNHCR Audit Service

Office of the Comptroller General of the Republic

The Chief of UNHCR's Audit Service introduced the report on internal audit in UNHCR for 2004 2005.

(c) UNMIL it was evident that fuel had been stolen by members of contingents.

OIOS, UNHCR Audit Service

The UNHCR Audit Service works in close cooperation with UNHCR's Inspector General's Office and liaises with the United Nations Board of Auditors to ensure coordination between external and internal audit.

Having considered the report of the Administrator of the United Nations Development Programme (UNDP),

Consideration of Reports of the Administrator of the United Nations Development Programme

Having considered the report of the Administrator of the United Nations Development Programme,

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

UNDP management response and audit action plan

Some delegations queried the audit coverage of UNHCR and the role of internal audit.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

HIGH COMMISSIONER'S PROGRAMME

(b) Consideration of reports of the Administrator of the United Nations Development Programme (SSC 14 2).

(e) Consideration of reports of the Administrator of the United Nations Development Programme (SSC 14 2).

17. UNHCR maintains that it is unreasonable, for a range of operational reasons, to request that implementing partner audit certificates be submitted in time for the Board of Auditors to be able to review them at the time that it carries out the audit of UNHCR for a given year.

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.

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

Accordingly, the Board recommends that the Programme carry out liaison with UNDP to ensure that audit reports are received for all nationally executed disbursements incurred through UNDP as the executing agency.

(a) Self assessed monitoring of programme and organizational performance according to the UNCDF SRF, reported to the Executive Board through the UNCDF results oriented annual report (ROAR)

As stated in the recent report on internal audit and oversight activities of the UNDP Administrator (DP 1998 26), the UNDP Office of Audit and Performance Review has over the years been collaborating closely with the Board of Auditors towards the establishment of measures that would allow removal of the qualification of the national execution audited expenditure from the reports of the United Nations Board of Auditors.

Given the auditors right to access such accounts, the audit certification of UNHCR should not be made contingent on the number of audit certificates available at the time of the audit exercise.

The United Nations Development Programme (UNDP) has reviewed the report of the Board of Auditors on its accounts for the biennium ended 31 December 2005.

79. The Board of Auditors wishes to express its appreciation for the cooperation and assistance extended to its auditors by the Executive Director and the staff of the Programme.

This evaluation will also prepare the UNHCR Audit Service for the external audit envisaged by the United Nations Board of Auditors.

In addition, the Associate Administrator chairs the UNDP Oversight Group comprised of the Office of Audit and Performance Review (OAPR), the Evaluation Office and the Operations Support Group.

4. The Board has qualified its audit opinion on the financial statements of three organizations UNDP, the United Nations Population Fund (UNFPA) and the United Nations International Drug Control Programme (UNDCP).

A preliminary review of UNDP documents.

At that time, UNDP will review the amount considered doubtful.

The request is under consideration at the UNDP level.

2. The accounts of the implementing partners relating to UNHCR funds should be regularly audited by independent audit authorities.

In paragraph 107 of the report, UNDP agreed with the Board's reiterated recommendation that it carry out its planned audit coverage of nationally executed expenditure projects based on the criteria stated in its audit plan guidelines.

It should be recalled, however, that the accounts of UNHCR apos s implementing partners are accessible for examination by UNHCR apos s external and internal auditors at all times.

Fuel was used to support approximately 21,600 vehicles (civilian and military) and 188 aircraft, 5,500 generators and other fuel consuming equipment.

In response, the Deputy Executive Director pointed out that the Board of Auditors report made reference to the practices followed by UNICEF, UNDP and WFP.

The Board of Auditors has audited the operations of the United Nations International Drug Control Programme.

UNHCR has already, as noted by the auditors, disclosed some items recommended by the auditors in its financial reporting.

The remaining items are being validated progressively by BOA as a lead in to their audit of UNDP financial statements for the current biennium.

(c) An informal consultation on UNDP and UNFPA audit reports

During the reporting period, the UNHCR Audit Service issued a total of 31 final Audit Reports (listed in Annex 1).

(a) Carry out liaison with UNDP to ensure that audit reports are received for all nationally executed disbursements incurred through UNDP

Implementation of the recommendations of the Board of Auditors concerning United Nations funds and programmes

(d) Review the accounting for advances to UNDP (para. 71)

(d) Review the accounting for advances to UNDP (para. 71)