Independent Audit Advisory Committee

2009 5th Session
17–19 February
UNHQ New York

1. Review the OIOS proposed regular budget for 2010/2011;
2. Meet with the ACABQ to discuss the IAAC report on OIOS work planning and budget under peacekeeping support account for 2009/2010
3. Approve the project implementation approach - survey questionnaire and structured interview questions for the review of OIOS efficiency effectiveness, impact and evaluation of functions and reporting procedures.
4. Review of standard items:
   1. Closed meeting with USG/OIOS to discuss any operational constraints; staff vacancy rate; budget performance
   2. Briefing on status of OIOS 2008 work plan – planned vs actual; reasons why planned assignments were not undertaken; coordination with other oversight bodies; progress with absorption of Procurement Task Force case load
   3. Issues arising from oversight activities that require IAAC attention
   4. Meet with USG/DM – risk management, implementation of oversight recommendations, any other matters
5. Other items as determined by facts and circumstances.

2.(d)
2.(e)

2009 6th Session
13 –15 April
UNHQ New York

1. Review of the OIOS proposed budget for 2010/2011 - carried over from the 5th session;
2. Review management’s compliance with oversight recommendations
3. Status of risk management procedures implemented by management;
4. The internal control framework of the United Nations as implemented by management;
5. Review the results of interviews, questionnaires and other data to finalize report on effectiveness, efficiency and impact of OIOS oversight activities.
6. Review of standard items:
   1. Closed meeting with USG/OIOS to discuss any operational constraints; staff vacancy rate; budget performance
   2. Briefing on status of OIOS 2009 work plan – planned vs actual; reasons why planned assignments were not undertaken; coordination with other oversight bodies;
   3. Issues arising from oversight activities that need IAAC attention
7. Other items as determined by facts and circumstances.

2.(a)
2.(b)
2.(f)
2.(e)
2.(g)

2009 7th Session
30 June –02 July
UNHQ New York

1. Comment on operational implications of issues and trends in the financial statements
2. Review cooperation among UN oversight bodies. Meet with the Board of Auditors and the Joint Inspection Unit if they are in New York during this time, else arrangements will be made to consult with them in this Session.
3. Preparation of IAAC annual report. Consolidate observations, advice, comments and recommendations.
4. Report on the IAAC’s comments resulting from the review of OIOS functions and reporting and advice on OIOS effectiveness, efficiency and impact – may be incorporated into the IAAC annual report.
5. Review of standard items:
   1. Closed meeting with USG/OIOS to discuss any operational constraints; vacancy rate; OIOS budget performance
   2. Briefing on status of OIOS 2009 work plan – planned vs actual; reasons why planned assignments were not undertaken; coordination with other oversight bodies;
   3. Issues arising from oversight activities that need IAAC attention
   4. Meeting with USG/DM – risk management, implementation of recommendations, any other matters
6. Other items as determined by facts and circumstances.

2.(h)
2.(i)
2.(j)

2009 8th Session
1 - 3 December
UNHQ New York

1. Examine the 2010 work plan of OIOS, taking into account the work plans of the Board of Auditors and the Joint Inspection Unit.
2. Review the OIOS budget proposal under the support account for peacekeeping operations for 2010/2011 taking into account OIOS’ work plan
3. Review of standard items:
   1. Closed meeting with USG/OIOS to discuss any operational constraints; vacancy rate; OIOS budget performance
   2. Briefing on status of OIOS 2009 work plan – planned vs actual; reasons why planned assignments were not undertaken; coordination with other oversight bodies;
   3. Issues arising from oversight activities that need IAAC attention
   4. Meeting with USG/DM – risk management, implementation of recommendations, any other matters
4. Election of the Chairman and Vice-Chairman for 2010.
5. Other items as determined by facts and circumstances.

2.(c)
2.(d)