(c) Appointment of a member of the Board of Auditors . 40

(d) Appointment of a member of the Board of Auditors (A 60 545)

The process for the appointment of and interaction with external auditors should be disclosed.

(c) APPOINTMENT OF A MEMBER OF THE BOARD OF AUDITORS REPORT OF THE FIFTH COMMITTEE (A 48 694)

Appointments to fill vacancies in subsidiary organs and other appointments appointment of a member of the Board of Auditors

(c) Appointment of a member of the Board of Auditors (resolution 74 (I) of 7 December 1946 and decision 47 314 of 23 December 1992)

(c) Appointment of a member of the Board of Auditors (resolution 74 (I) of 7 December 1946 and decision 48 315 of 3 December 1993)

(c) Appointment of a member of the Board of Auditors (resolution 74 (I) of 7 December 1946 and decision 48 315 of 3 December 1993)

(c) Appointment of a member of the Board of Auditors (resolution 74 (I) of 7 December 1946 and decision 48 315 of 3 December 1993)

The Fifth Committee apos s report on sub item (c) Appointment of a member of the Board of Auditors is contained in document A 48 694.

In paragraph 91, UNFPA agreed with the recommendation of the Board of Auditors to (a) expedite finalization of its draft guidance on the appointment of project auditors (b) communicate these guidelines to the country office and (c) monitor compliance with the directives.

In 1993, only one case of retroactive appointment occurred. It was approved on an exceptional basis, as reported to the Board of Auditors on 23 July 1993.

Board of Auditors

of Auditors (includ

Board of Auditors

The United Nations Development Group (UNDG) inter agency audit task group, of which UNFPA is a member, finalized a technical note on the appointment of project auditors in September 2005.

Deployment of resident auditors

Nations Board of Auditors

The Board of Auditors.

Auditors

keywords appointment procedures arbitrators appointment of courts judicial assistance jurisdiction

OF THE BOARD OF AUDITORS

of the Board of Auditors

The unspent balance of 669,000 is attributable to higher than budgeted vacancy rates and to the appointment of most of the resident auditors under the 300 series of the Staff Rules and Regulations.

arbitrators appointment of

In paragraph 87, the Board of Auditors reiterated its recommendation and UNFPA agreed to (a) include in its monitoring tools details of the appointment of auditors of nationally executed expenditures and (b) use such details to verify compliance with the criteria set forth in its Policies and Procedures Financial Manual.

H. Independence of external auditors

(iv) Pool of resident auditors

Assignment of resident internal auditors.

Board of Auditors . 17 (c)

Assignment of resident internal auditors

United Nations Board of Auditors

keywords appointment procedures arbitrators appointment of arbitrators challenge of challenge courts judicial assistance

External auditors

Internal auditors

Resident auditors

Resident Auditors

Auditors (including

Report of the Board of Auditors

Recommendations of the Board of Auditors

Report of the Board of Auditors

Secretariat of the Board of Auditors of the Panel of External Auditors of the United Nations and Specialized Agencies

quot APPOINTMENT OF CONCILIATORS

Letters of appointment issued

Comment by the Administration. A technical note on the appointment of project auditors is being finalized by the inter agency audit task group of the United Nations Development Group, of which UNFPA is a member.