Audit of budgetary control

(ii) Annual audit plan, budget and staffing

Administrative audit costs chargeable to the United Nations regular budget are estimated at 102,400 those relating to the administrative audit of the Fund are budgeted at 204,800 and those to cover the audit of investment operations are also estimated at 204,800 and budgeted under the investment costs of the Fund.

Provision is made for the estimated cost of external audit for the budgeted period.

Regular budget Extrabudgetary Headquarters (74 per cent)

Budgetary control and education programme management will be considered in the 1999 plan.

This would be preferable to actuarial projection techniques and would simplify the review of the calculations

(ix) Review of extrabudgetary cost plans and trust fund proposals

B. Budget calculations 32 37 17

(b) Conference services, administration and oversight (regular budget extrabudgetary) produce up to 400 audit reports for programme managers during the biennium review compliance by departments and offices with audit recommendations.

Provisional budget for 1995 Preliminary

79. An OIOS audit examined the use of extrabudgetary posts in the Secretariat of the United Nations.

The Board does recognize that budget rephasing may have occurred subsequently.

The audit budget for 2005, including the cost of the resident auditor for the Sudan and Burundi operations, amounts to some US 2.8 million.

The integrated budget reviews were carried out by technical review teams and programme and budget review committees.

The Board will monitor actual budgetary performance based on the principle.

Based on the biannual estimated cost for external audit.

A. Programme and budget overview

CORE BUDGET TOTAL

At its reconvened forty eighth session, the Commission is expected to review and approve the final budget for the biennium 2004 2005 and the initial budget for the biennium 2006 2007 for the Fund.

29. The effect of the new currency adjustment policy formulated under the harmonized budget format will be reviewed by the Board in its future audits.

ACABQ recommended that the budget estimates for the biennium 1996 1997 should be considered on the basis of expenditure estimates.

The budgetary planning and reporting for the Fund of UNDCP in the biennium 1994 1995 were also the subject of a review by the Board of Auditors.

Extrabudgetary resources, an important supplement to regular budget allocations, should be scrutinized as carefully as the regular budget.

Review draft 1998 Budget

In paragraph 30 of its report on the audit of UNICEF,6 the Board and the administration agreed that, the Consultative Committee on Administrative Questions (Financial and Budgetary) (CCAQ (FB)) should consider whether the United Nations accounting standards needed to be revised.

The calculation of a revised budget includes two adjustments vis à vis the approved budget costing adjustments and volume adjustments.

For budgetary calculations, it has been assumed that

Planned delivery in 2005 is estimated to approximately average 61.4 per cent of total budgets (including hard pipeline').

For example, the budget projections of the number of trials to be held in 1998 clearly did not envisage that many additional indicted persons would be taken into custody.

B. Budget calculations Consultations with ACABQ appear to indicate that it recommends the following two major modifications of the methodology for budget calculations a change in the calculation of revised budgets and a change in the comparison between the forthcoming and the preceding budget.

The budgetary planning and reporting for the Fund of UNDCP in the biennium 1994 1995 was also the subject of a review by the Board of Auditors.

The Ministry of Social Affairs and Labour sends a delegate to the general meeting, who reviews the board of directors' report on the association's activities during the period just past, the auditors' report, the implementation of the budget for the financial year and the budgetary forecasts.

Budget performance review.

Financing of the budget estimates

Estimated income to the budget

Method to calculate forecast

Subtotal, Regular Budget Components

Having considered the general report of the Advisory Committee on Administrative and Budgetary Questions on the report of the Board of Auditors concerning the administrative and budgetary aspects of the financing of the United Nations peacekeeping operations,

The Board considers that the budget control mechanism at the section level needs further refinement.

16. The Board recommends that UNDP encourage country offices to begin operating the budget module at the earliest opportunity (para. 103).

Pursuant to a recommendation made in 1994 by the Board of Auditors, which had been supported by the Pension Board, the Advisory Committee on Administrative and Budgetary Questions (ACABQ) and the General Assembly, the Fund apos s 1996 1997 biennium budget included resources for the establishment of an internal audit function for the Fund.

30. Reaffirms that the vacancy rate is a tool for budgetary calculations and should not be used to achieve budgetary savings

8. Reiterates that the vacancy rate is a tool for budgetary calculations and should not be used to achieve budgetary savings

In its report,2 the Board was pleased to note a number of improvements in the UNDCP budget presentation for the biennium 1996 1997, one of the most significant improvements being the utilization of costed workplans for budget preparation, and the clear relationship between budget proposals and mandates.