Programme B.2 Comptroller General, Internal Audit and Evaluation Services

Programme B.2 Comptroller General, Internal Audit and Evaluation Services 34

Report of the Office of Internal Oversight Services on the evaluation of the Fund

In order to update the practice of self evaluation within the context of results based management, a distinction was highlighted between (a) mandatory self assessment, which covers self evaluation in the context of the programme performance report, and (b) discretionary self evaluation, which allows programme managers to choose topics for internal assessment which will meet their internal evaluation needs.

This Programme, B.2, covers the functions of the Comptroller General, internal audit and evaluation services.

UNICEF also planned to conduct a meta evaluation of all internal and external evaluations addressing child protection.

Article 49 The Company shall make self evaluation on the integrity, reasonability and effectiveness of its internal control system, and present brief introduction to the auditing opinions of certified public accountants on its internal control system, the explanation thereon given by the Company and corresponding measures for improvement as well as information about the rectification of problems presented in the last self evaluation or internal control evaluation report.

Oversight entails a wide spectrum of activities including, inter alia, internal audit, evaluation, inspection, monitoring and performance management.

During the reporting period, the Office of Internal Oversight Services carried out an in depth evaluation of UN Habitat.

The Department's strategic planning through systematic evaluation has been reinforced through cooperation with the Office of Internal Oversight Services.

The Office assists the Secretary General in fulfilling his internal oversight responsibilities in respect of the resources and staff of the Organization through monitoring, internal audit, inspection and evaluation and investigation.

So about 10 years of internal evaluation, testing, to get this to a state where we think it's actually ready.

The in depth evaluation by the Office of Internal Oversight Services embraced the findings of a separate external evaluation on the Global Campaign for Secure Tenure and the Global Campaign on Urban Governance.

Report of the Office of Internal Oversight Services on the in depth evaluation of the United Nations Human Settlements Programme (UN Habitat)

In the area of internal oversight, UNDP welcomes the recommendation for the evaluation and implementation of an enterprise risk management strategy (para.

Article 8 The accounting firm that undertakes the auditing work of the annual financial statement of the Company shall test and evaluate the internal control of the Company and produce an internal control evaluation report.

The Office of Internal Oversight Services continued its activities to strengthen monitoring and evaluation in the context of results based management, including the provision of training and an evaluation manual, which is available on its website.

The evaluation shall also include a review of the Office of Internal Oversight Services (OIOS), as part of the United Nations oversight machinery.

As part of the system of internal oversight, the Evaluation Group served as an important and effective tool for improving systems and service delivery.

In the conduct of the evaluation, OIOS reviewed official and internal United Nations documents, internal and external assessments and evaluations, and conducted surveys and structured interviews with management and staff of UN Habitat, Secretariat departments and other stakeholders.

(e) In Programme B.2 Comptroller General, Internal Audit and Evaluation Services, one new Professional post at the PS level, costing 217,000, has been cancelled

The Office of Internal Oversight Services in its tenth annual report to the General Assembly (see A 59 359) provided the results of its own self evaluation to assist the Assembly in carrying out its review and evaluation of the Office in 2004.

We request the Secretary General to commission an evaluation of the entire internal control environment of the United Nations, including the roles and responsibilities of management, internal oversight, the external Board of Auditors and the Joint Inspection Unit, in order to determine how to strengthen the Office of Internal Oversight Services and the entire oversight system.

The evaluation will consist of two main elements a governance and oversight review, to be completed in two phases, and a review of the Office of Internal Oversight Services.

The Advisory Committee points out that much work has already been done on evaluation and processes, including work done by the Office of Internal Oversight Services, as noted above.

Support was expressed for proposal A, on knowledge management networks. The point was made that this topic would be a relevant follow up to the first Office of Internal Oversight Services thematic evaluation on headquarters field linkages and would logically follow as the next thematic evaluation.

An internal monitoring and evaluation database management system is being developed to plan and monitor evaluations, track the progress made in the implementation of recommendations and analyse the lessons learned.

It will have overall responsibility for the following main functions (a) internal oversight (b) programme project evaluation (c) provision of advice on financial and programmatic issues and (d) programme policy monitoring.

Initiatives by the secretariat in the context of the internal review of activities 14 Excerpts from OIOS support for the 2004 UNFCCC self evaluation 15 Synthesis of the submissions from Parties 16

But, with the possible exception of Thailand in 1997, the IMF s long time resident historian, James Boughton, finds little evidence for that view in internal documents. The IMF s Internal Evaluation Office is more directly scathing in its assessment of the Fund s obliviousness to the US subprime crisis as it emerged.

The triennial comprehensive policy review of operational activities for development of the United Nations system and internal assessments suggest that evaluation needs to be strengthened across the United Nations system, including at UNIFEM.

Periodic reviews and analysis of the performance data, client surveys conducted at regular intervals within the existing capacity, and real time feedback mechanisms on specific services provide a basis for the internal evaluation.

The Committee also recommends approval of 126,000 for special projects related to fraud and corruption, as well as 286,400 in general temporary assistance for backstopping the independent external evaluation and travel and per diem of 177,300 for members of a steering committee overseeing the evaluation of the Office of Internal Oversight Services.

The Office of Internal Oversight Services clarified that, given the Committee's decision in 2002 (A 57 16, para. 255) that it should conduct one in depth and one thematic evaluation each year, the conference room paper was presented only as a service to the Committee to facilitate its decision on a topic for the subsequent thematic evaluation.

As noted in paragraph 107 of the report of the Secretary General, the evaluation is expected to be completed during the first half of 2006 it will consist of a system wide review of governance and oversight within the United Nations, funds, programmes and specialized agencies and an external evaluation of the Office of Internal Oversight Services.

Evaluation

Evaluation

Evaluation

Major Programme B contains only two programmes covering executive direction and management provided by the Office of the Director General, and the accountability, oversight, internal audit and evaluation services provided by the Office of the Comptroller General.

At its forty second session in 2002, the Committee for Programme and Coordination considered the report of the Office of Internal Oversight Services (OIOS) on the in depth evaluation of legal affairs (E AC.51 2002 5).

OIOS noted that, while in September 2004 the external evaluation commissioned by UN Habitat reviewed the flagship reports positively, it also found that they were too long and lacked internal coherence since they were written by several consultants.

UNIFEM plans to strengthen its evaluation capacity in the next reporting period so as to improve internal information, build the capacities of partners, and more effectively disseminate lessons learned from the catalytic initiatives it supports throughout the world.

Evaluation mechanism

Strengthening evaluation

(c) Evaluation.