2003/5
Implementation of the recommendations of the Board of Auditors

The Executive Board

1. Takes note of the UNDP report on the implementation of the recommendations of the Board of Auditors for the biennium 2000-2001 (DP/2003/6) and the update (DP/2003/CRP.7), the UNFPA follow-up to the report of the United Nations Board of Auditors for 2000-2001: status of implementation of recommendations (DP/FPA/2003/1) and the UNOPS follow-up to the report on the implementation of the recommendations of the Board of Auditors for the biennium 2000-2001 (DP/2003/7 and Corr. 1);

2. Notes that the opinion of the Board of Auditors on the financial statements of the United Nations Development Programme (UNDP), the United Nations Population Fund (UNFPA) and the United Nations Office for Project Services (UNOPS) was unqualified and welcomes the significant improvements that have been made;

3. Notes with concern that the Board of Auditors has issued modified reports for UNDP, UNFPA and UNOPS;

4. Encourages UNDP and UNFPA to continue their follow-up action with respect to the audits of nationally executed expenditures;

5. Welcomes the imminent completion of the service-level agreements for services provided by UNDP to UNFPA and UNOPS;

6. Further welcomes the ongoing consultations between UNDP, UNFPA and UNOPS to develop a fraud-prevention strategy by the end of 2003;

7. Encourages UNDP, UNFPA and UNOPS to take further steps to simplify, harmonize and standardize their financial reporting.

23 January 2003