However, OIOS was concerned that the comments provided by management during the finalization of its reports differed from those reflected in the Secretary General's response.

(e) To advise the General Assembly on such recommendations as the Secretary General may make for the appointment of an Under Secretary General for Internal Oversight Services

Managed the Criminal Law Section, including staff supervision, budget management and project development, and provided legal advice to senior management of the Secretariat, including the Secretary General

2. The Secretary General concurs with the observations of the Under Secretary General for Internal Oversight Services in his preface that internal oversight in the United Nations has matured since its inception in 1994 and that its working methods have become well established and are now part of the management culture of the United Nations.

(9) keeping in touch with the supervisory organ in doing the daily routine, making follow up evaluations on the supervisory measures and requirements and feeding back the related opinions and suggestions and

30. The comments of the Under Secretary General for Internal Oversight Services on decentralization and delegation of authority (A 52 426, preface) demonstrated the need for training and an effective monitoring mechanism.

55. The Department of Management concurs with the Office of Internal Oversight Services that an independent assessment of the fund is needed.

He has also taken into account the views of the Assistant Secretary General for Public Information.

The view was expressed that the final decision regarding the identity of the supervisory authority remained with the diplomatic conference that would be convened to adopt the future protocol.

OIOS seeks regular feedback from managers on their satisfaction with the audit services provided and on potential areas for further improvement.

The management plan is structured and detailed so as to facilitate monitoring of remedial progress achieved in addressing the 38 audit observations, which are listed in annex 3.

Where the CSRC, within the period of examination and verification, requests the listed company to submit written explanation or statement, the listed company shall within 30 days after receiving the feedback of the CSRC provide reply in writing, and the independent financial consultants shall work with the listed company to provide the reply in writing.

Chapter III Audit opinion

The compliance department of an insurance company shall, in order to accurately apprehend the supervisory requirements, seek advice from China Insurance Regulatory Committee, and feedback the opinions and suggestions of its company.

The Office of Internal Oversight Services made the following observations

It took note of the observations of the Under Secretary General for Management that while the Organization was in a stronger position, its financial situation was still very critical.

A. Audit opinion . 87

(Signed) Dileep Nair Under Secretary General for Internal Oversight Services

9.45 The Office of the Under Secretary General provides support and advice to the Under Secretary General and, as appropriate, to the Assistant Secretary General for Policy Coordination and Inter Agency Affairs and the Assistant Secretary General for Economic Development on the planning, coordination, management and assessment of the work programme of work of the Department.

(b) Advising the Executive Secretary on administrative, management, security and organizational matters

In this regard, the Under Secretary General has submitted short and informal reports to the Secretary General which are recapitulated in the following paragraphs.

(Signed) Inga Britt Ahlenius Under Secretary General for Internal Oversight Services

III. Audit opinion

Pacific Coast Districts

Mr. HALLIDAY (Assistant Secretary General for Human Resources Management) said that the Secretariat would welcome the views of staff on the reform of the internal system of justice.

Among the programme s activities is an ongoing exchange of view on approaches for monitoring the social outcomes of development, with the goal of developing a core monitoring instrument.

Appointment of the Under Secretary General for Internal Oversight Services

Police trainees and prison officers also study human rights instruments.

(j) Appointment of the Under Secretary General for Internal Oversight Services

(j) Appointment of the Under Secretary General for Internal Oversight Services.

UNOPS management used the audit observations to create a comprehensive action plan amenable to ongoing management monitoring of progress achieved.

II. The Secretary General s comments

37. Mr. Jin (Under Secretary General for General Assembly Affairs and Conference Services) said that the Committee s discussion of the item had provided the Secretariat with valuable guidance which it would conscientiously follow.

The Division, in close coordination with the Department of Political Affairs, will continue to monitor closely the situation in the region and to advise the Under Secretary General and the Secretary General as appropriate.

More than 100,000 submissions on the proposals were received and were published in 'Compendium of Submissions', which was made available for public inspection.

(a) Advising the Executive Secretary on specific questions of policy, management and subregional cooperation

73. Some delegations asked that the Assistant Secretary General for Public Information convey his views to the Committee.

72. Some delegations asked that the Assistant Secretary General for Public Information convey his views to the Committee.

(c) Inputs from relevant programme managers

(j) Appointment of the Under Secretary General for Internal Oversight Services.

Preface by the Under Secretary General for Internal Oversight Services

Reporting line and access to the Secretary General. The Ombudsman has direct access to the Secretary General, as needed, for the performance of his or her functions, reports periodically to him on his or her activities and has the right to comment on policies, procedures and practices that have come to his or her attention.

The Under Secretary General for Internal Oversight Services introduced the report of that Office (A 60 73).

(a) Advising the Executive Secretary on overall strategic direction, priorities and policies in the areas of programme planning, budgeting, monitoring and evaluation, technical cooperation and results based management

The view was expressed that if the United Nations did not assume the role of supervisory authority, it should still have unlimited access to all information in the registry to be set up under the future protocol.