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

This will result in improved and real time information flow, better internal controls, streamlined business processes and improved management reporting.

A standardized format for internal progress reporting needs to be reintroduced and used as a tool for programme management and decision making.

Article 85 The Company shall make brief comments on the effectiveness of the internal control concerned in financial statements, and give a brief introduction to the comments and opinions of certified public accountants on its internal control situation during the reporting period.

Planned improvements in management reporting and internal controls in accordance with the recommendations of the external auditors are essential for such delegation of authority to become effective.

A gender sub roster was established during the reporting period and a number of deployments made to address gender concerns and situations of statelessness and internal displacement.

(b) Semi annual reports of the Office of Internal Oversight Services contain the titles and brief summaries of all other reports of the Office issued in the reporting period

8. Also invites Member States to consider developing and promoting regulatory guidance and standards to ensure effectiveness in management, financial reporting, internal auditing, domestic supervision and accountability among microfinance institutions

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

3. Requests the Secretary General to ensure that the Office of Internal Oversight Services includes in its annual reports information regarding the implementation rate of the recommendations of the previous three reporting periods

However, while 104 of 124 reporting offices have now formally established an internal quality control mechanism for donor reporting, as compared to 95 in 2003, the self assessed percentage of country donor reports submitted on time slipped from an average of 64 per cent in 2002 to 62 per cent in 2004.

A draft document establishing procedures for reporting and addressing complaints and allegations of fraud, corruption and misconduct involving UNICEF staff has been prepared by the Office of Internal Audit and is ready for discussion.

This data warehouse system, as the core of the infrastructure of the Investment Management System, would integrate with the other specialist investment applications which support risk and performance, compliance, trading, accounting and internal reporting functions.

The Board reiterates its recommendation that UNHCR consider disclosing more items in its financial report in respect of good governance principles applied to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

The Board reiterates its recommendation that UNHCR consider disclosing more items in its financial report in respect of good governance principles applied to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

UNHCR intends to include more items in respect of good governance principles applied to oversight, performance reporting, risk management and internal control issues in an expanded introduction to the accounts previously referred as the Financial Highlights.

GRI (2002) Sustainability Reporting Guidelines. Global Reporting Initiative.

1. Decides to maintain the reporting procedures for the Office of Internal Oversight Services in full compliance with its resolutions 48 218 B and 54 244, and in this context requests the Secretary General to ensure that

As a result of its five year review of the mandate of the Office of Internal Oversight Services, the General Assembly, in its resolution 59 272, adopted new measures aimed at strengthening the Office's independence and reporting mechanism.

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.

In paragraph 267 of its report, the Board recommended that the Office of Internal Oversight Services address the causes of delays in reporting its audit results in order to ensure the issuance of reports in a timely manner.

In paragraph 33 of its report, the Board recommended that UNICEF disclose items in the financial report in terms of best governance principles relating to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

Reporting

Reporting

Reporting

Reporting

Reporting

Reporting

Reporting

7. Endorses the relevant recommendations of the Office of Internal Oversight Services regarding improvement of internal controls in management, accounting and reporting of assets of all United Nations field missions to establish reliable records, and requests the Secretary General to ensure their full implementation and to report thereon to the General Assembly at the second part of its resumed sixtieth session

Internal controls

Internal oversight

Internal Validation

Internal auditors

Internal audit

Internal measures

Internal oversight

Internal oversight

Internal oversight

Internal oversight

Internal control

In paragraph 43 of its report, the Board recommended that ITC consider the disclosure of items in the financial report in terms of best governance principles relating to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

In paragraph 29 of its report, the Board recommended that UNRWA consider the disclosure of items in the financial report in terms of best governance principles relating to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

In paragraph 33, UNFPA agreed with the recommendation of the Board of Auditors to (a) consider the disclosure of information in terms of best governance principles relating to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

Public reporting