2009/2
Reports of UNDP, UNFPA and UNOPS on the implementation of the recommendations of the Board of Auditors, 2006-2007

The Executive Board


Having reviewed the reports of UNDP, UNFPA and UNOPS on the implementation of the recommendations of the Board of Auditors, 2006-2007 (DP/2009/5, DP/FPA/2009/1 and DP/2009/6, respectively),

1.     Requests UNDP, UNFPA and UNOPS to provide a joint briefing at the annual session 2009, including a conference room paper, on the preparations, implementation and implications of the international public sector accounting standards on UNDP, UNFPA and UNOPS;

With respect to UNDP:

2.     Notes that the Board of Auditors issued an ‘unqualified’ audit opinion for UNDP with respect to the biennium ended 31 December 2007;

3.     Recognizes the progress made by UNDP in addressing the ‘top 15’ audit priorities in 2006-2007;

4.     Expresses its support for the specific efforts made by UNDP to address key audit priorities in the 2008-2009 biennium;

5.     Requests UNDP to provide, with future reports to the Executive Board, an accompanying matrix, on an informal basis, that illustrates the status of implementation of the recommendations of the Board of Auditors, including proposed actions;

6.     Stresses the importance of timely and full implementation of the recommendations of the Board of Auditors, particularly in key functions of the organization, including indicators for results-based management, treasury management, procurement, enterprise risk management, audit coverage of national execution, audit coverage of headquarters and asset management;

With respect to UNFPA:

5.     Takes note of the further action planned by UNFPA in implementing the recommendations of the Board of Auditors for 2006-2007, and stresses the importance of timely and full implementation of these recommendations;

With respect to UNOPS:

6.     Notes that the Board of Auditors issued an ‘unqualified’ audit opinion for UNOPS with respect to the biennium that ended 31 December 2007, and stresses the importance of timely and full implementation of the recommendations of the Board of Auditors;

7.     Acknowledges the good progress made by UNOPS in strengthening internal controls and improving its financial viability since the release in June 2007 of the audit report for the biennium ending 31 December 2005.

22 January 2009