United Nations Industrial Development Organization for the financial period 2004 2005

6. The Board is pleased to note this development.

The United Nations Development Group (UNDG) inter agency audit task group, of which UNFPA is a member, finalized a technical note on the appointment of project auditors in September 2005.

This relationship can be developed by including internal audit observations and recognizing their contributions in the external audit report when appropriate.

A technical note on the appointment of project auditors is being finalized by the inter agency audit task group of the United Nations Development Group, of which UNFPA is a member.

In September 2005, the UNDG inter agency audit task group, of which UNFPA is a member, finalized a technical note on the terms of reference for the conduct of audits.

The Commission is requested to review progress and comment on planned activities.

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

The inter agency audit task group of the United Nations Development Programme, of which UNFPA is a member, is finalizing a technical note on the terms of reference for the conduct of audits.

The Commission is requested to review progress and comment on planned activities.

The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

12 The Division for Public Administration and Development Management is developing adaptations of the Citizens' Report Cards in cooperation with a number of developing countries' audit institutions.

UNDP should review its progress by 2008, and report to the Board.

The Court plays an important role in cooperation to strengthen national audit systems in developing countries and countries with economies in transition, in Ibero America and central and eastern European countries.

The Department of Peacekeeping Operations agreed with the Board's recommendation that it implement the mission electronic fuel accounting system in order to improve the monitoring of fuel at peacekeeping missions and to further prevent and detect fuel mismanagement and fraud.

The United Nations Conference on Trade and Development will convey to the Trade and Development Board the audit recommendation at the next meeting of the Board in September 2006.

(b) A reference to the responsibility of the management of the United Nations Industrial Development Organization and the responsibility of the External Auditor

Audit procedures and results of the additional audit scope

The request developed following a Board of Auditors report to the General Assembly Official Records of the General Assembly, Fifty first Session, Supplement No. 5 (A 51 5).

The role of donor countries and the reliance on external resources in drawing up and implementing the development plan had also been considered.

B. Review of developments

5. Review of developments

Overall, the preserve should limit human activities in the area, while focusing on the maintenance of environmental services.

The Industrial Development Board recommended that the General Conference approve an extension of the present appointment of the President of the Federal Court of Audit of Germany as the External Auditor of UNIDO for a period of two years, from 1 July 1998 to 30 June 2000, under the terms of reference specified in the Financial Regulations of UNIDO.

National development plan.

By that time, the special audit of sole sourced contracts using Development Fund for Iraq funds should be available, as should the audit of the Fund covering the period from 1 January to 30 June 2005.

Action along the lines recommended by the Board of Auditors was already well advanced when the report was issued.

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.

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.

We believe that our audit provides a reasonable basis for the audit opinion.

The audit of the United Nations Industrial Development Organization (UNIDO) was assigned to the Auditor General of the Republic of South Africa for the 2004 2005 financial period by resolution GC.10 Dec.16 adopted at the tenth regular session of the General Conference.

About 50 delegates from developing nations, supreme audit institutions in developed nations and international organizations participated.

UNDP management response and audit action plan

Our value added work, in turn, has been scheduled to take place at various stages of the audit.

The recommendation of the auditors will be brought to the attention of the Trade and Development Board at its next session in 2005.

In 1991, the Economic and Social Council mandated the Commission to review its development and implementation.

11. Calls upon States to include in country reports, in connection with the forthcoming periodic reviews of progress in achieving the Millennium Development Goals, a review and evaluation of the impact of development efforts on the rights, well being and livelihood of persons with disabilities

(a) Livelihood industry development

NDP National Development Plan

48. Delegations expressed satisfaction with the unqualified audit opinion provided by the Board of Auditors.

January Dialogue with Development Partners United Nations Development Programme (UNDP)

A. Review of the progress in the development of the transit systems

UNFPA has held discussions on the service level agreement with UNDP with the aim of reviewing the performance indicators and cost drivers of the activities of UNDP Treasury.

In its first incarnation, GAP was designed as a policy outlook and action planning tool for reviewing the general policy objectives of the Sixth Five Year Development Plan (1994 1995 1998 1999) in order to devise gender policy objectives for the next five year development plan (Propenas 2000 2004).

Three members took note of the work of OIA with UNDG agencies on harmonization of policies and procedures.