Decision of the Executive Board

Resource date: 2014

UNFPA Audit and Investigation related decisions of the Executive Board

DP/2014/18 - Updating the UNFPA oversight policy

The Executive Board:
  1. Takes note of the report on the way forward on updating the UNFPA oversight policy (DP/FPA/2014/CRP.2);
  2. Requests UNFPA to review and update its oversight policy, (i) incorporating all decisions related to oversight made by the Executive Board since the approval of the policy in 2008, and (ii) reflecting changes in the structure, roles and responsibilities of organizational units involved in oversight functions, as well as improvement in language, knowledge and practices in oversight;
  3. Further requests the Executive Director of UNFPA to keep the Board informed on progress made; and welcomes the intention of UNFPA to hold informal consultations with the Executive Board on the update of the policy;
  4. Looks forward to the presentation, for consideration and approval by the Executive Board at its first regular session 2015, of a revised oversight policy.

DP/2014/21 - Reports of UNDP, UNFPA and UNOPS on internal audit and investigations for 2013

The Executive Board
  1. With regard to UNDP, UNFPA and UNOPS:
  2. Welcomes the progress of UNDP, UNFPA and UNOPS in addressing audit-related management issues in 2013;
  3. Notes with appreciation efforts to implement outstanding audit recommendations from previous reports;
  4. Notes with concern the number of recurring recommendations in the areas of project management, financial management, monitoring and procurement, and requests UNDP, UNFPA and UNOPS to step up their efforts to achieve the timely, full, complete, and sustained implementation of all outstanding and new audit recommendations, including by strengthening capacity at regional and country office levels;
  5. Urges UNDP, UNFPA and UNOPS to continue to strengthen the audit and investigative functions, and ensure these offices are sufficiently resourced to carry out their mandates effectively, including through analysis of audit coverage and resources in future annual reports;
  6. Underscores the need for effective oversight controls in regional and country offices and measures to ensure compliance with policies and procedures for the delegation of authority and risk management;
  7. Welcomes progress on revising the harmonized approach to cash transfers (HACT) and encourages UNDP and UNFPA management to ensure effective implementation and oversight;
  8. Welcomes the inclusion of information regarding financial losses identified by investigation and requests UNDP and UNFPA to incorporate further information in future reports on the manner and amount of recovery;
With regard to UNFPA:
  1. Takes note of the report of the Director of the Division for Oversight Services on UNFPA internal audit and investigation activities in 2013 (DP/FPA/2014/6), its annexes and the management response;
  2. Expresses its continuing support for the strengthening of the audit and investigation functions at UNFPA;
  3. Acknowledges and supports the engagement of the Office of Audit and Investigation Services in joint oversight activities;
  4. Takes note of the annual report of the Audit Advisory Committee and the management response thereto contained in DP/FPA/2014/6 (Add.1);
  5. Encourages UNFPA to develop and implement effective risk management policies to ensure effective delivery of the strategic plan;