(ii) Annual audit plan, budget and staffing

Report of the Board of Auditors for the year ended 31 December 2004 capital master plan

For 2004, the UNFPA Audit Services Branch sent the request for audit plans earlier in order to give country offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

44. The Memorandum allows UNHCR to request special OIOS assignments outside of the scope of the annual audit plan.

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

Annual report and audit

Annual procurement planning

(3) auditing results of its annual financial report

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

The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

(i) Biennial management plan (2004 2005) strategic plan (2004 2007) report of the external auditor on the review of the WFP human resources strategy second progress report on the implementation of the recommendations in the 2000 2001 audit report of the external auditor best practices in oversight mechanisms (WFP EB.3 2003 4 A, 5 (A,B,C,D) 2)

The working group was planning to prepare guidelines on auditing and technical notes on risk assessment during the second quarter of 2005.

The internal review showed that initial plans were overly optimistic.

It is expected that this plan will be completed in early 2005 and submitted to the Prime Minister for consideration.

For 2004, the request for audit plans was sent earlier to give offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

(v) Strategic plan 2006 2009 consolidated financial report report of the external auditor on the upgrade of the WFP information network and global system follow up on the recommendations of the external auditor business process review progress report on implementation update to the WFP management plan for 2004 2005 (WFP EB.A 2005 6(A,B,C,D,E) 2 WFP EB.A 2005 5 A 2)

Treasury planned to draft a policy statement which was to be reviewed together with the Comptroller's Division by the second quarter of 2005.

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.

Having considered the views of the Main Committees of the General Assembly on the proposed medium term plan for the period 1998 2001,

Internal services prepare audit plans for discussion with internal and external auditors (2 in 1997) prepare missions of internal and external auditors (4 in 1997) and follow up and facilitate the implementation of audit recommendations (3 in 1997).

According to the Division s 1998 1999 audit plan, approximately 1,600 audit days, equivalent to nine auditor posts, will be required to provide audit coverage for peacekeeping operations for the period from 1 July 1998 to 30 June 1999.

Audit of the medical insurance plan

This third annual report on progress against the 2002 2005 medium term strategic plan (MTSP) follows a thorough mid term review of the current plan and was prepared concurrently with the development of a new corporate plan for 2006 2009.

UNDP also has an institutionalized system of yearly external audits for both its headquarters and field operations (core and non core activities) and also reports to ECOSOC and the General Assembly of the United Nations.

The planned assessment of the compacts at the end of 1998 and the review of the implementation plan and the strategic plan should allow UNDP to evaluate the objectives of the change process. D. United Nations Children s Fund

14. UNFPA has, in consultation with the Board of Auditors, established a strategy for improving the extent of audit coverage and the timing of receipt of the audit reports, that involves each country office establishing an annual audit plan in which high value and high risk projects are targeted for audit coverage monitoring implementation of the plans and reviewing the quality of the audit reports.

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

The Committee understands that primary responsibility has been shifted to the field offices, which are now required to establish annual audit plans, including the timing of the receipt of audit reports and a review of their quality.

Audit of the medical insurance plan

Comptroller and Auditor General of India

of the United Nations

of India and Chairman of the United Nations

of India and Chairman

Chapter IV Certification of the financial statements

The Comptroller and Auditor General of India 26

78. The medium term audit plan for 1998 2001 has been finalized for all activities except the UNHCR audit section.

The country programme in Mongolia for 2002 2006 had planned to have an MTR in the last quarter of 2004.

(Thousands of United States dollars)

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.

The biennial budget of WFP for the period 1998 1999 will be presented for consideration at the annual session of its Executive Board in October 1997.

France (Humanitarian Attaché, Consular Attaché)

The launch of IRS 1C is planned for the first quarter of 1996.

Review of the draft MTSP for 2006 2009

Comptroller and Auditor General of India and Chairman

Comptroller and Auditor General of India