1. Functioning of Board of Auditors and SAI India’s portfolio UN Audit training 11 th -15 th July 2016 1

3. External and internal oversight Office of Internal Oversight Services (OIOS) – Internal audit, evaluation and investigations – Covering UN, PKO (with resident auditors and investigators at most missions), and various programs/entities within the UN umbrella Independent Audit Advisory Committee (IAAC) – Oversees the work of OIOS and coordination of oversight functions – Advises the GA on oversight, accountability and risk management 3

4. External and internal oversight Joint Inspection Unit (JIU) – Inspectorate with remit across entire UN system Internal Audit and Investigation services of the funds and program Coordination mechanisms 4

5. UN Board of Auditors  Established by GA Resolution 74(I) of 7 December 1946  Audits accounts of UN, its funds and programmes  Reports to GA through Advisory Committee on Administrative and Budgetary Questions (ACABQ)  Three members; each Auditor General or equivalent  Non-consecutive term of six years’ duration  Current chair of BoA – Tanzania  Current Members of BoA – Tanzania, India, Germany 5

6. The Boards approach Governed by the rules of procedure Collective responsibility for reports and opinions – But clear accountability through the lead auditor approach Ideally: – Collaborative and supportive – Increasingly strong focus on client, impact, added value, and high quality of audit service – Common strategic aims and communication – Harmonized/consistent approaches 6

7. Reports of the Board Short form reports – audit opinion Long form reports Stand alone reports – Capital Master Plan – Umoja – Strategic Heritage Plan – IT Strategy Common report formats Concise summary 7

8. BoA functioning Board provide a long-form report and an audit opinion on financial statements of each organization Each report of BoA is cleared and signed by all three members Each BoA management letter is circulated to all three AOC members ( 3 full time DEAs of Tanzania, Germany and India positioned at New York ) Every comment of 3 AOC members/ their back offices has to be considered and replied Strict time frame of giving comments and response on comments 8

9. Levels of scrutiny for each Report Board of Auditors SAI Tanzania CAG India SAI Germany Audit Operations committee DEA Tanzania DEA Germany DEA India Back offices – Tanzania, Germany & India 9

10. Process of approval of a BoA report Audit team submits draft ML IR and DEA give comments Audit team replies to comments DEA finalizes ML and issue it AOC members DEA replies on AOC members comments ML is issued to entity Draft LFR finalized with inputs from all MLs Draft LFR issued to entity for response Response of entity included in LFR AOC members give comments on LFR LFR sent to BoA members for comments and approval Final LFR is issued once all three BoA members sign 10

11. Audit Operations Committee (AOC)  Chair  Rules of procedure  Audit Plan - Transversal themes  Management letters  Owned collectively by the AOC  Quality assurance  Interface with General Assembly and its committees 11

12. Member States AOC informally briefs country groupings in advance of 5 th Committee hearings – China/G77 – EU – Japan – USA – Russia – CANZ (Canada, Australia, New Zealand) 12

13. Member States We try and recognize member states varying interests and concerns, but remain independent at all times: – Do not serve interests of any individual member states (we are objective and independent external auditors) – Not caught between conflicting interests, or allow ourselves to be used – Tend to resist bilateral requests to undertake work – only whole 5 th Committee is competent to make a request to Board through ACABQ 13

14. External Audit of UN Organisations Board ACABQ General Assembly’s 5 th Committee SG and clients Resolutions 14

15. ACABQ (Advisory Committee on Administrative and Budgetary Questions) Subsidiary organ of GA, consists of 16 members appointed by GA Members elected – For 3 years – On basis of broad geographical representation – In personal capacity and not as representatives of member states An advisory committee to assist fifth committee and provide expert examination of budget and related documents (including BoA reports) 15

16. ACABQ (Advisory Committee on Administrative and Budgetary Questions) Major functions are to: – examine and report on budget submitted by SG to GA – advise GA on administrative and budgetary matters referred to it – examine on behalf of General Assembly administrative budgets of specialized agencies and proposals for financial arrangements with such agencies – consider and report to General Assembly on auditors’ reports on accounts of United Nations and of specialized agencies 16

17. Fifth Committee ( Administrative and Budgetary Committee ) Fifth Committee is Committee of GA with responsibilities for administration and budgetary matters Based on reports of Fifth Committee, GA considers and approves budget of Organization Discussions and resolutions of this committee on BoA reports provide useful inputs for our further audit planning Conclusions and recommendations of ACABQ often form basis of draft resolutions and decisions recommended by Fifth Committee Fifth Committee may accept, curtail or reject recommendations of ACABQ 17

18. India’s portfolio 18

19. India on BoA Member of the UN Board of Auditors (Board) for the period July 2014 to June 2020. Inherited portfolio of our predecessor China Our reports have been much appreciated in ACABQ and 5 th Committee for good quality work India likely to become BoA Chair next year 19

20. Portfolio 2014-16 United Nations Peacekeeping Operations (UNPKO) United Nations Children's Fund (UNICEF) United Nations University (UNU) United Nations Escrow (Iraq) Account United Nations Framework Convention on Climate Change (UNFCCC) United Nations Convention to Combat Desertification (UNCCD) United Nations Joint Staff Pension Fund (UNJSPF) United Nations Institute for Training and Research (UNITAR) 20

21. Current Audit Portfolio UN Secretariat (Vol –I ) UNHQ including OHRM, UNICRI, UNRISD and UNSSC OCHA SPMs (UNTSO, UNMOGIP) UNOV DESA) Economic Commissions ICJ UMOJA (UN –ERP System) CMP (Capital Master Plan) Funds and Programs UNICEF UNOPS UNJSPF UNCC Escrow Account ITC UN Peacekeeping Operations [Volume II, Lead Auditor-Germany] MINUSTAH, Haiti UNIFIL, Lebanon UNMIK, Kosovo UNDOF, Golan near Syria UNFICYP, Cyprus MINURSO, Western Sahara 21

22. Thank You 22