Audit of procurement contracts

Audit of the Committee on Contracts

Audit of the Committee on Contracts

Audit of the Committee on Contracts

Audit of the administration of rations contracts

Audit of the administration of rations contracts

Audit of the administration of rations contracts

Audit of the administration of rations contracts

Audit of contracts for petroleum products

Audit of the administration of rations contracts

IAMB noted that the unredacted Defense Contract Audit Agency reports covering sole sourced contracts had been made public.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

The Board of Auditors plans to review the practice and procedures with respect to short term contract employment and recruitment in selected organizations.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

(ii) Audit of the Integrated Management Information System (IMIS) contract cost (resolution 52 227)

The Members of the Board also have joint responsibility for the audit of the United Nations Escrow (Iraq) Account, the United Nations Compensation Commission and for other activities upon request.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

The Board conducted its audit in conformity with article XII of the Financial Regulations and Rules of the United Nations and the annex thereto, and the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

The auditors of the Office of Internal Oversight Services have agreed to elaborate criteria, in accordance with international accounting standards, to facilitate the review of audit reports by the secretariat of the Fund.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

The audit has been conducted in conformity with article XII of the Financial Regulations and Rules of the United Nations and the annex thereto, and the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and IAEA.

The audit was conducted in conformity with article XII of the Financial Regulations and Rules of the United Nations and the annex thereto, and the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

The audit has been conducted in conformity with article XII of the Financial Regulations and Rules of the United Nations and the annex thereto, and the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

The audit was conducted in conformity with article VII of the Financial Regulations and Rules of the United Nations and the annex thereto (see ST SGB 2003 7), as well as the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and the International Standards on Auditing.

P.O. Box 500 A 1400 Vienna, Austria

United Nations Board of Auditors 2002 2003 audit observations

Comptroller and Auditor General of India and Chairman United Nations Board of Auditors The President of the General Assembly

The following areas were planned to be covered by the Office of Internal Oversight Services

The Board remains concerned about the financial consequences of not having performance bonds in place.

1. Discussion of current and future plans of common interest, including consideration of the actual

At the present time, audit assignments are shared among the audit staff provided from the audit services of the members of the Board on an equal basis.

The internal auditing department shall inform the compliance department of the auditing situation and conclusion upon completion of the internal auditing, while the latter may, in light of the compliance risk monitoring situation, take the initiative to propose suggestions to the former.

The audit was conducted in accordance with article XII of the Financial Regulations and Rules of the United Nations and the annex thereto, and with the common auditing standards adopted by the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

(n) Review the risk management procedures together with OIOS and the United Nations Board of Auditors and executive management

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.

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

The Director explained that audit guidelines were developed in cooperation with headquarters divisions to ensure that auditors performed the correct and relevant tests based on existing procedures.

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.

This overview report would consider the Board's recommendation as well and would be submitted to the Assembly at its resumed sixtieth session.

(d) Rations had been procured without a valid contract at MINURSO ( 744,654), UNMISET (the 2004 05 contract was only signed on 17 March 2005) and UNMEE ( 686,989)