Mandate, Panel Members and Organizations Audited

Mandate

The Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency was established by the General Assembly Resolution 1438 (XIV) of 5 December 1959. It is made up of: (a) the members of the United Nations Board of Auditors; and (b) the external auditors of the Specialized Agencies of the United Nations and of the International Atomic Energy Agency.

The main objectives of the Panel are to further the co-ordination of the audits for which its members are responsible, and to exchange information on audit methods and findings.

The Panel may submit to the executive heads of the organisations audited any observations or recommendations it may wish to make in relation to the accounts and financial procedures of the organisation concerned. The executive heads of the participating organisations may also, through their auditors submit requests to the Panel for its opinion or recommendation on any matter within its competence.

Panel Members and Organizations Audited

The current members of the Panel, the organizations audited, and the dates when each member’s term of office expires, are as follows:

Panel Members

Organizations Audited

Date Term of office Ends

Comptroller and Auditor General of the United Kingdom of Great Britain and Northern Ireland

(Chairman of the Panel)

World Intellectual Property Organization (WIPO)

31 December 2023

President of the German Federal Court of Auditors

(Vice-Chairman of the Panel)

United Nations Peacekeeping Operations (UNPKO)

United Nations High Commissioner for Refugees (UNHCR)

United Nations Office on Drugs and Crime (UNODC)

United Nations Industrial Development Organization (UNIDO)

United Nations University (UNU)

United Nations Framework Convention on Climate Change (UNFCCC)

United Nations Convention to Combat Desertification (UNCCD)

Strategic Heritage Plan (SHP)

United Nations Institute for Training and Research (UNITAR)

30 June 2022

30 June 2022

30 June 2022

30 June 2018

30 June 2022

30 June 2022

30 June 2022

30 June 2022

Controller and Auditor-General of the United Republic of Tanzania

United Nations Development Programme (UNDP)

United Nations Capital Development Fund (UNCDF)

Global Environment Facility (UNDP-GEF)

United Nations Population Fund (UNFPA)

United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA)

United Nations Relief and Works Agency for Palestine Refugees in the Near East Microfinance Department (UNRWA-MD)

United Nations Relief and Works Agency for Palestine Refugees in the Near East Provident Fund (UNRWA-SPF)

International Tribunal for the Former Yugoslavia (ICTY)

International Tribunal for Rwanda (ICTR)

United Nations Environment Programme (UNEP) including Global Environmental Facility (UNEP-GEF)

United Nations Human Settlements Programme (UN-HABITAT)

United Nations Entity for Gender Equality and the Empowerment of Women (UN-Women)

Mechanism for the International Criminal Tribunals (MICT)

30 June 2018

First President of the Court of Accounts of France

World Food Programme (WFP)

30 June 2022

Comptroller and Auditor General of India

United Nations Secretariat (Volume 1)

United Nations Children's Fund (UNICEF)

United Nations Escrow (Iraq) Account

United Nations Joint Staff Pension Fund (UNJSPF)

Strategic Heritage Plan (SHP)

United Nations Compensation Commission (UNCC)

International Trade Centre (ITC)

Capital Master Plan (CMP)

United Nations Office for Project Services (UNOPS)

Information Communication Technology (OICT)

Umoja

30 June 2020

30 June 2020

30 June 2020

30 June 2020

30 June 2020

30 June 2020

30 June 2020

30 June 2020

Top

Chairman, Philippine Commission on Audit

Food and Agriculture Organization of the United Nations (FAO)

World Health Organization (WHO)

International Labour Organization (ILO)

31 December 2019

31 December 2019

31 March 2019

Director, Swiss Federal Audit Office

Universal Postal Union (UPU)

World Meteorological Organization (WMO)

31 December 2020

30 June 2020

President, Corte dei Conti

International Telecommunication Union (ITU)

International Civil Aviation Organization (ICAO)

31 December 2019

Ghana Audit Service

International Maritime Organization (IMO)

31 December 2019

The Audit Board of The Republic of Indonesia

International Atomic Energy Agency (IAEA)

30 June 2019

Top

Auditor General of Canada

United Nations Educational, Scientific and Cultural Organization (UNESCO)

31 December 2023

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http:// www.un.org/en/auditors/panel/mop.shtml#fca

>>1162894

Rundown of the Meetings

>also no images of panels before 2015

November-December 2017 Session

United Nations Management Reform

Audit Committees

Employee benefit liabilities

Understanding the full costs of operations

Follow up on recommendations

November 2016 Session

Short form audit report

Single Audit Principle

Harmonization and comparibility of financial statements under IPSAS

Implementing Partners

December 2015 Session

IPSAS implementation and remaining scope for improvement

Understanding the full costs of operations

Voluntary Funding

Cost of oversight to the Organisation

December 2014 Session

Internal Control Framework

Post-employment Benefits programmes

Fraud and Associated Reputational Risks

IPSAS continuous improvements

December 2012 Session

IPSAS emerging issues

Single Audit principle

Update on UN Management Reform

Revised Rules of Procedure for the Panel

The Board of Auditor’s role in Performance Audit

Strengthened mechanism for engagement of the Panel with the Chief Executives Board (CEB)

December 2011 Session

Update on the implementation of IPSAS system-wide

Change of external auditors in post IPSAS implementation period

Update on UN Management reform initiatives

Board of Auditors’ proposal for conducting performance auditing

Observer status to Panel of former Panel members

Discussion of INTOSAI standards and the impact on the audit opinion

December 2010 Session

Update on the implementation of IPSAS

Single audit /FAFA/ECA/INTOSAI matter/UNITAID

Presentation by IPSAS Task Force

Issues relating to IPSAS implementation:

Phased implementation of IPSAS

Accounting treatment for premises occupied by UN agencies & owned by a host country

Audit frequency in IPSAS – WHO experience

Implementation of IPSAS – ITU & WIPO experience

IPSAS at World Meteorological Organization

ERP implementation update at WHO

The clarified International Standards on Auditing and their impact on the audit on multilateral organizations

Feedback on attendance at Representatives of Internal Audit Services (RIAS)

December 2009 Session

Update on UN reforms

Implementation of IPSAS system-wide

Progress report on the revision of the Financial Regulations and Rules of the UN System

IPSAS implementation at WFP

Auditing in transitional stage of ERP and IPSAS in WHO

Audit of capital expenditure

Audit of procurement and contract management

Conducting performance audits

Update on the ‘single audit’ principle

Impact of voluntary contributions on the United Nations organizations

Survey on audit committees

Feedback on RIAS

Update on INTOSAI matters

>>1162986

December 2008 Session

Update on United Nations reform initiatives

IPSAS & ERP implementation: WFP/WMO audit experience

IPSAS & ERP implementation: WHO audit experience

IPSAS & ERP implementation: system-wide

Progress report on the revision of the Financial Regulations and Rules of the UN System in preparation for IPSAS

Audit of end-of-service liabilities, including ASHI

Update on the ‘single audit’ principle

Impact of voluntary contributions on the United Nations organisations

Recent developments in International Standards on Auditing

Auditing an international organization – a Chinese perspective

Feedback on attendance at RIAS

Significant lessons learnt arising out of the audits of the United Nations System

December 2007 Session

Update on response to the Tsunami Report;

Lessons learnt from DPRK audit;

Update on United Nations reform initiatives;

Progress on the implementation of IPSAS and its impact on the role of the external auditor;

Auditor’s consideration of negative equity resulting from the provision for liabilities for ASHI;

Proposed new format for short-form report;

Certification of internal controls;

Update on the ‘single audit’ principle;

Impact of audit recommendations;

Availability of internal audit reports of the United Nations organizations to Member States and other stakeholders;

Update on the coordinating activities of the audit working group of United Nations Development Group;

Comparative analysis of Financial Regulations

and Rules of the UN system relating to the external audit function;

Lessons learnt arising out of the audits of the United Nations system;

Update on INCOSAI Mexico Conference.

December 2006 Session

Update on United Nations reform initiatives;

Discussion on PwC report on governance and oversight;

Audit of tsunami-related activities;

Results of survey on performance auditing;

Performance audits of human resources management;

Accrual budgeting – the ICAO experience;

Introduction of IPSAS and its implications for the United Nations financial Regulations and Rules;

‘Emphasis of matter’ and the auditor’s opinion;

Update on the United nations Task Force on Accounting Standards;

External auditing of the United Nations system and the ‘single audit’ principle;

Peacekeeping audit of payments to troop contributing countries;

Electronic New Government Accounting System – the Philippines experience; and

Update on the activities of the United Nations Development Group.

The Red Cross Undercut Its Own Ethics Unit

The Red Cross has about 20,000 employees, but its ethics office — which investigates waste, fraud and abuse — is composed of three people, according to the Grassley report. That is down from roughly 65 staffers after Hurricane Katrina a decade ago, the report says.

The Office of Investigations, Compliance and Ethics was left so "understaffed and underfunded" that it is "unable to perform its primary function; namely, to perform investigations, ensure compliance, and maintain ethical standards," the report found.

The report doesn't explain why the size of the office was slashed, but it does note that the Red Cross sometimes relies on outside law firms to conduct internal investigations.

One of the three remaining employees, the "compliance coordinator," performs only intakes and triages and does not actually do investigations. Another, the chief investigator, is based in New York, away from Red Cross headquarters in Washington.

Requests by the head of the unit, Teala Brewer, for more staff have gone unfulfilled, the report says.

>>1163060

>Q sauce

https:// www.npr.org/2016/06/16/482020436/senators-report-finds-fundamental-concerns-about-red-cross-finances