Terms of Reference for the Independent Audit Advisory Committee and Strengthening the Office of Internal Oversight Services

A/RES/61/275View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda items 116 Review of the efficiency of the administrative and financial functioning of the United Nations, 117 Programme budget for the biennium 2006-2007, 127 Report on the activities of the Office of Internal Oversight Services and 132 Administrative and budgetary aspects of the financing of the United Nations peacekeeping operations, published in 2006.

Who cites this mandate in the budget?

1 entity

Entity	(Sub-)Programme	Title	Total mandates cited	Expenditure
	Programme 26	Internal oversight	14

Historical expenditure covers the complete programme or subprogramme, not this mandate. For an overview of all UN entities and programmes, see UN entities and programmes.

Who cites this mandate in the budget?

1 entity

Entity	(Sub-)Programme	Title	Total mandates cited	Expenditure
	Programme 26	Internal oversight	14	—

Historical expenditure covers the complete programme or subprogramme, not this mandate. For an overview of all UN entities and programmes, see UN entities and programmes.

What subjects does this mandate have?

13 subjects

Accountability Appropriations Auditing Financial Implications Financial Resources Governance Internal Oversight Programme Budgeting Recruitment Report Preparation Risk Management Staffing Technical Cooperation

What’s in this document?

45 operative paragraphs

Takes note of the reports of the Secretary-General on the updated terms of reference for the Independent Audit Advisory CommitteeError: Reference source not found and on strengthening of the Office of Internal Oversight Services;Error: Reference source not found

Reaffirms its oversight role, as well as the role of the Fifth Committee in administrative and budgetary matters;

Endorses the conclusions and recommendations contained in the reports of the Advisory Committee on Administrative and Budgetary Questions on the updated terms of reference for the Independent Audit Advisory CommitteeError: Reference source not found and on strengthening the Office of Internal Oversight Services,Error: Reference source not found subject to the provisions of the present resolution;

Emphasizes the importance of establishing real, effective and efficient mechanisms for responsibility and accountability in the United Nations;

Recalls its resolution 48/218 B, in particular paragraph 5 (c) of that resolution, as well as paragraph 15 of its resolution 59/272, and in that regard emphasizes the role of the Independent Audit Advisory Committee in ensuring the operational independence of the Office of Internal Oversight Services;

Emphasizes that the approval, change and discontinuation of legislative mandates are the exclusive prerogative of intergovernmental legislative bodies;

Stresses that the Office of Internal Oversight Services shall not propose to the General Assembly any change in the legislative decisions and mandates approved by intergovernmental legislative bodies;

Emphasizes that the recruitment and promotion of staff of the Office of Internal Oversight Services shall be carried out in accordance with the provisions of the Charter of the United Nations, the relevant resolutions and decisions of the General Assembly and the Staff Regulations and Rules of the Organization, taking into account Article 101, paragraph 3, of the Charter;

I.Establishment of the Independent Audit Advisory Committee

Approves the terms of reference for the Independent Audit Advisory Committee, as well as the criteria for its membership, as contained in the annex to the present resolution;

Decides to review the terms of reference for the Independent Audit Advisory Committee at its sixty-fifth session;

Also decides to appropriate 282,800 United States dollars under section 1, Overall policymaking, direction and coordination, 45,000 dollars under section 28D, Office of Central Support Services, and 6,700 dollars under section 35, Staff assessment, to be offset by a corresponding amount under income section 1, Income from staff assessment, of the programme budget for the biennium 2006-2007;

II.Revised estimates relating to the programme budget for the biennium 2006–2007 for the Office of Internal Oversight Services

Endorses the recommendation of the Advisory Committee on Administrative and Budgetary Questions contained in paragraph 17 of its reportError: Reference source not found to convert to established posts nine posts for the Audit Division of the Office of Internal Oversight Services and sixteen posts for the Investigations Division, and requests the Secretary-General to report to the General Assembly in the context of the programme budget for the biennium 2008-2009 on the functions, structure and work processes of the Investigations Division with a view to strengthening the investigation function;

Approves the transfer of management consulting posts, and notes that the incumbents carrying out the functions should not be disadvantaged by virtue of the transfer;

Decides to appropriate 601,400 dollars under section 28A, Office of the Under-Secretary-General for Management, to be offset by a corresponding reduction under section 29, Internal oversight, of the programme budget for the biennium 2006–2007;

III.Funding arrangements for the Office of Internal Oversight Services

Notes that the level of resources needed to strengthen the Office of Internal Oversight Services is related to the strength of the internal controls of the Organization;

Requests the Secretary-General to establish a robust and effective internal control framework, including a mechanism of enterprise risk management, and to include in his report on enterprise risk management and the internal control framework proposals to strengthen the Office of Internal Oversight Services, in close cooperation with the Office;

Also requests the Secretary-General, therefore, to submit to the General Assembly at its sixty-second session revised funding arrangements for the Office of Internal Oversight Services, bearing in mind the recommendation of the Advisory Committee on Administrative and Budgetary Questions in paragraphs 31 to 40 of its report;Error: Reference source not found

Urges the governing bodies of the United Nations funds and programmes receiving services from the Office of Internal Oversight Services to address the issue of the funding arrangements of the Office in the light of the views of the Office and the funds and programmes.

Terms of reference for and criteria for membership in the Independent Audit Advisory Committee

Terms of reference

Role

The Independent Audit Advisory Committee, as a subsidiary body of the General Assembly, serves in an expert advisory capacity and assists the Assembly in fulfilling its oversight responsibilities.

Responsibilities

The responsibilities of the Committee are:

General

To advise the General Assembly on the scope, results and effectiveness of audit as well as other oversight functions;

To advise the Assembly on measures to ensure the compliance of management with audit and other oversight recommendations;

Internal oversight

To examine the workplan of the Office of Internal Oversight Services, taking into account the workplans of the other oversight bodies, with the Under-Secretary-General for Internal Oversight Services and to advise the Assembly thereon;

To review the budget proposal of the Office of Internal Oversight Services, taking into account its workplan, and to make recommendations to the Assembly through the Advisory Committee on Administrative and Budgetary Questions; the formal report of the Independent Audit Advisory Committee should be made available to the Assembly and to the Advisory Committee on Administrative and Budgetary Questions prior to their consideration of the budget;

To advise the Assembly on the effectiveness, efficiency and impact of the audit activities and other oversight functions of the Office of Internal Oversight Services;

Management of risk and internal controls

To advise the Assembly on the quality and overall effectiveness of risk management procedures;

To advise the Assembly on deficiencies in the internal control framework of the United Nations;

Financial reporting

To advise the Assembly on the operational implications for the United Nations of the issues and trends apparent in the financial statements of the Organization and the reports of the Board of Auditors;

To advise the Assembly on the appropriateness of accounting policies and disclosure practices and to assess changes and risks in those policies;

Other

To advise the Assembly on steps to increase and facilitate cooperation among United Nations oversight bodies.

Membership

The Committee shall comprise five members, no two of whom shall be nationals of the same State, appointed by the General Assembly on the basis of equitable geographical representation, personal qualifications and experience.

Meetings and reporting

The Committee may adopt its own rules of procedure, which shall be communicated to the General Assembly. The Committee shall meet up to four times a year, in coordination with the relevant activities of the United Nations and the Assembly and in accordance with Assembly resolutions on the pattern of conferences. The Committee shall work on the basis of consensus. Any three members of the Committee shall constitute a quorum.

The Committee shall submit an annual report to the General Assembly containing its advice. The Committee shall also report key findings and matters of importance to the Assembly at any time. The Chairperson of the Committee shall attend hearings to respond to questions on the activities and findings of the Committee.

Conditions of service

The members of the Committee shall receive a per diem and shall be reimbursed for travel expenses incurred to attend the sessions of the Committee.

The members of the Committee shall be appointed and shall serve for three years, and can be reappointed for a second and final term of three years, with the exception of two of the initial five members of the Committee, who shall be appointed by drawing of lots to serve for four years.

Review of the terms of reference

The terms of reference and mandate of the Committee shall be subject to review by the General Assembly.

Secretariat support

The Committee shall be supported by a dedicated secretariat that will operate with autonomy similar to that of the secretariats of the Advisory Committee on Administrative and Budgetary Questions and the International Civil Service Commission.

Criteria for membership

Experience, qualifications and independence

All members of the Committee shall reflect the highest level of integrity and shall serve in their personal capacity, and in performing their duties they shall not seek or receive instructions from any Government. They shall be independent of the Board of Auditors, the Joint Inspection Unit and the Secretariat and shall not hold any position or engage in any activity that could impair their independence from the Secretariat or from companies that maintain a business relationship with the United Nations, in fact or perception.

All members of the Committee must have recent and relevant senior-level financial, audit and/or other oversight-related experience. Such experience should reflect, to the extent possible:

Experience in preparing, auditing, analysing or evaluating financial statements that present a breadth and level of complexity of accounting issues that are generally comparable to the breadth and complexity of issues faced by the United Nations, including an understanding of relevant accepted accounting principles;

An understanding of and, if possible, relevant experience in the inspection, monitoring and evaluation and investigative processes;

An understanding of internal control, risk management and procedures for financial reporting;

A general understanding of the organization, structure and functioning of the United Nations.

Former senior United Nations Secretariat officials shall not be eligible for appointment to the Committee for five years following their separation from service. The members of the Committee shall not be eligible for appointment in the Secretariat for five years following the expiry of their terms.

Identification and selection

Members of the Committee shall be nominated by Member States and shall be appointed by the General Assembly, preferably from a compendium of at least ten suitably qualified candidates, with due regard being paid to equitable geographic representation. Before nominating candidates, Member States are recommended to evaluate their candidates and attest to their qualifications on the basis of paragraph 11 above on the criteria for membership in the Committee through consultation with an international organization with relevant expertise in the functions performed by audit and oversight organizations, such as the International Organization of Supreme Audit Institutions, and to make this information available to Member States.

Who adopted this document and its mandates?

Who cites this mandate in the budget?

Who cites this mandate in the budget?

What subjects does this mandate have?

What’s in this document?

I.Establishment of the Independent Audit Advisory Committee

II.Revised estimates relating to the programme budget for the biennium 2006–2007 for the Office of Internal Oversight Services

III.Funding arrangements for the Office of Internal Oversight Services

Table of contents

Who cites this mandate in the budget?