Office of the Comptroller General of the Republic

UNDP would consider the added value of country teams preparing analyses of country programmes.

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.

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,

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.

The Board also recommended that UNDP continue to explore the reasons why certain nationally executed expenditure projects were not being audited by the country offices, in accordance with UNDP guidelines.

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

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.

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.

(a) Carry out liaison with the United Nations Development Programme to ensure that audit reports are received for all nationally executed disbursements incurred through UNDP (para. 15)

(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).

UNHCR Audit Service

In UNDCP, notwithstanding the lack of audit reports on nationally executed projects, the programme had made significant progress in encouraging executing agencies to provide audit reports.

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

2. UNDCP should carry out liaison with UNDP to ensure that audit reports are received for all nationally executed disbursements incurred through UNDP as the executing agency (para. 15).

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

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

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

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).

However, as regards audit coverage of disbursements through UNDP on nationally executed projects, it has been our understanding that the matter was being handled directly by the Board with UNDP.

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.

1. The Board recommends that UNDP retain for at least two bienniums all audit reports received on national execution expenditure to enable the Board to complete its audit of those reports that had not been received in the previous biennium (para. 20).

43. The Board noted that national execution accounted for the smallest proportion of the Programme s project allocations.

OIOS, UNHCR Audit Service

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

However, the position regarding United Nations Development Programme (UNDP) national projects remains a problem and the Board is unable to form an opinion on this expenditure.

The Board identified two factors that have mitigated against the adoption of national execution by the Programme

Requests UNDP and UNFPA to provide an explanation, in their next reports, of the selection criteria of the country offices audited

The UNDP country director would focus on managing and raising resources for the UNDP country programme.

Similar observations formed part of the audit opinion for other United Nations funds and programmes, including the United Nations Environment Programme, the United Nations Development Programme (UNDP) and the United Nations Population Fund (UNFPA).

All Commonwealth agencies were audited by the Australian National Audit Office.

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

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.

Ethiopia

UNFPA, together with UNDP, is reviewing the possibility of utilizing the web based Comprehensive Audit Recommendation Database System, which is accessible by country offices, to monitor the implementation of audit recommendations in respect of nationally executed projects.

Source Office of the Comptroller General of the Republic National Population and Housing Census, 1990.

UNDP management response and audit action plan

V.95 60370T CONSIDERATION OF NATIONAL DRUG CONTROL PLANS

6 (XXXIX) Consideration of national master plans

54. UNDP has also provided assistance in the formulation of a national action plan on habitat.

(c) Consideration of the reports of the Executive Boards of the United Nations Development Programme United Nations Population Fund, the United Nations Children apos s Fund and the World Food Programme.

C. Consideration of the reports of the Executive Boards of the United Nations Development Programme United Nations Population