OIOS conducted an audit of the United Nations Mission in Nepal(UNMIN). The main objectives of audit were to assess the adequacy and effectiveness of internal controls over substantive programmes and administrative functions in Mission. The audit was conducted in accordance with the International Standards for the Professional Practice of Internal Auditing. Since OIOS’ previous audit in 2007, UNMIN’s internal controls had been significantly strengthened in the areas of procurement, cash management and safety and security preparedness. Also, the Mission had taken a number of steps for a smooth transition into liquidation phase. Weaknesses in planning for recruitment of Arms Monitors, which is a critical programme for UNMIN, had resulted in two occasions where the number of monitors fell below the required threshold of 51. No contingency plan was in place to address these shortfalls. This significantly increased the risk of adverse impact on programme’s effectiveness. UNMIN’s activities in facilitating the drafting process of new constitution were limited. This may result in a gap in the United Nations’ support to the peace process in Nepal. UNMIN and the
Department of Political Affairs(DPA) stated that following OIOS observation, an expert on constitution drafting was deployed to identify gaps in the United Nations’ support to the constitution drafting process and to examine whether and how UNMIN should lend its support to process, consistent with the Mission’s mandate. The mandate implementation plan and work plan of Technical Advisory Unit did not clearly formulate key activities and performance goals, which need to be linked to expected accomplishments in Results-Based Budgeting framework.
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Publisher:
OIOS, UNMIN
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(2009
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Type / Script:
Progress Report
in English
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Keywords:
AUDITING, CANTONMENT SITES, INTEGRATION AND REHABILITATION, RECEIPT AND INSPECTION, ASSETS MANAGEMENT, FINANCIAL MANAGEMENT, RESULTS-BASED BUDGETING, PEACE PROCESS, POLITICAL DEVELOPMENTS, ARMS MONITORING OFFICE, SUBSTANTIVE AND ADMINISTRATIVE MANAGEMENT, REVIEWING POLICIES, TRANSNATIONAL CORPORATIONS, LIQUIDATION, ACCOUNTING, DISCLOSURE IN ACCOUNTING, AUDIT OBJECTIVES, CORPORATE GOVERNANCE, FINANCIAL STATEMENTS, INTANGIBLE ASSETS, AUDIT SCOPE AND METHODOLOGY, AUDIT FINDINGS AND RECOMMENDATIONS
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Thematic Group:
UNMIN
:
Peace and Conflict through Political Mission
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Thesaurus:
05.02.00
- Management
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Reference Link:
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