oversight

United Nations: Status of Internal Oversight Services

Published by the Government Accountability Office on 1997-11-19.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                 United States General Accounting Office

GAO              Report to Congressional Requesters




November 1997
                 UNITED NATIONS
                 Status of Internal
                 Oversight Services




GAO/NSIAD-98-9
      United States
GAO   General Accounting Office
      Washington, D.C. 20548

      National Security and
      International Affairs Division

      B-278082

      November 19, 1997

      The Honorable Jesse Helms
      Chairman, Committee on Foreign Relations
      United States Senate

      The Honorable Rod Grams
      Chairman, Subcommittee on International Operations
      Committee on Foreign Relations
      United States Senate

      In July 1994, the General Assembly passed a resolution creating the Office
      of Internal Oversight Services (OIOS) within the United Nations’
      Secretariat.1 The office was formally established on September 7, 1994,2 to
      promote effective program management by identifying, reporting on, and
      proposing remedies for problems of waste, fraud, abuse, and
      mismanagement within the United Nations.

      An independent oversight office has been the centerpiece of U.S. efforts to
      improve U.N. management and its accountability to the member states. In
      1994, to emphasize the importance of establishing such an office,
      legislation was enacted that required certain funds to be withheld from the
      United Nations until the President certified that it had an independent
      office to conduct and supervise objective audits, investigations, and
      inspections relating to the programs and operations of the United Nations.
      Over concerns that OIOS may have been unable to carry out its mandate
      due to resource and other constraints, the Congress required a similar
      certification for fiscal year 1997.3

      This report responds to your request concerning the operations of OIOS.
      Specifically, our objectives were to determine whether OIOS (1) is
      operationally independent; (2) has the necessary resources to carry out its
      mission; and (3) has written policies and procedures in place for
      conducting its work, following up on its recommendations, and providing
      confidentiality to informants and protecting whistleblowers from possible
      reprisal. OIOS’ functions and responsibilities are similar in some respects to
      U.S. inspector general offices and, where appropriate, we provide


      1
       OIOS’ mandate is described in General Assembly Resolution 48/218B, July 29, 1994.
      2
       Secretary General’s Bulletin ST/SGB/273, September 7, 1994.
      3
       In accordance with P.L. 104-208 and section 401(b) of P.L. 103-236. Pending legislation contains a
      similar provision for fiscal year 1998. See the United Nations Reform Act of 1997 (S. 903, sec. 2101).



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             information on U.S. inspectors general for comparison. However, these
             comparisons are not intended as criteria for assessing OIOS’ operations.

             Because we are an agency of the United States, we do not have direct
             audit authority to review the operations of international organizations,
             including the United Nations.4 This lack of direct audit authority resulted
             in certain limitations being placed on the scope of our work and restricted
             our ability to fully address our review objectives. Although U.N. officials
             consented to our study and OIOS and other Secretariat staff were helpful
             and forthcoming in interviews, OIOS declined to provide us access to
             completed reports that had not been forwarded to the Secretary General
             and General Assembly; its working papers supporting any of its reports;
             and other records and files related to specific audits, investigations, or
             inspections. These restrictions prevented us from (1) testing whether OIOS
             was exercising its authority in an independent manner and (2) determining
             whether OIOS was adhering to its stated policies and procedures and its
             analyses were adequate to support its reported findings and
             recommendations.


             Effective oversight is a key management tool. The United Nations has both
Background   internal and external accountability and oversight mechanisms. Internal
             oversight units usually report directly to the executive heads of
             organizations, while external oversight mechanisms generally report to the
             governing bodies of organizations. Appendix I provides an overview of the
             external oversight mechanisms in the U.N. system.

             Until 1993, the major internal oversight functions of the Secretariat were
             carried out by units within the Department of Administration and
             Management, but they were not considered very effective because they
             lacked independence and were often disregarded by managers. In August
             1993, the Secretary General formed the Office for Inspections and
             Investigations under an Assistant Secretary General. This office was not
             part of the Department of Administration and Management and carried
             more authority than the individual units because it reported to the
             Secretary General. In July 1994, the General Assembly created an oversight
             body with even more independence and authority—OIOS—to supersede the
             Office for Inspections and Investigations.



             4
              Pending legislation contains a provision calling for the United Nations to provide us access to U.N.
             financial data for nationally mandated reviews. See the United Nations Reform Act of 1997 (S. 903,
             sec. 2231(b)(6)).



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OIOS is considered by the United Nations and its member states to be an
internal oversight office and, therefore, part of the executive function of
the United Nations. OIOS is mandated to exercise its oversight functions
throughout the U.N. Secretariat, which covers the staff and resources of
the Secretariat, including peacekeeping missions. For 1996-97, OIOS had
oversight authority over $7 billion.5 In addition, OIOS has been asked to
provide audit coverage for some independent entities, such as the U.N.
Joint Staff Pension Fund.

For the current biennium (1996-97), OIOS has 123 authorized positions and
a $21.6 million budget, of which $15 million comes from the regular U.N.
budget and $6.6 million comes from extrabudgetary resources.6 Of the 123
positions, 10 are vacant, 36 are funded by extrabudgetary contributions,
and 6 are resident auditors with U.N. peacekeeping missions.7 OIOS also
has one staff member on nonreimbursable loan from a member state. It
has 88 staff in New York, 21 in Geneva, and 8 in Nairobi.

OIOS has four operational units—the Audit and Management Consulting
Division, the Investigations Section, the Central Monitoring and Inspection
Unit, and the Central Evaluation Unit. Investigation was a new oversight
activity introduced in February 1994, and inspections were also a new
function assigned to the Office for Inspections and Investigations. The
functions of the other units had been performed within the Department of
Administration and Management for years. The Under Secretary General
(USG) for Internal Oversight Services provides overall management of OIOS’
activities and monitors the status of implementation of OIOS
recommendations. Appendix II provides an organization chart of OIOS and
a description of each unit’s functions, budget, and staffing.

OIOS’ oversight does not extend to U.N. specialized agencies, such as the
World Health Organization, the International Labor Organization, and the
Food and Agriculture Organization, or the International Atomic Energy
Agency. Specialized agencies are not under the authority of the Secretary


5
 The United Nations budgets for 2-year cycles, or bienniums. The budget figures presented in this
report are for 2-year periods beginning January 1 of even-numbered years and ending December 31 of
odd-numbered years.
6
 In addition to its regular budget, OIOS receives payments from various departments and organizations
not funded through the regular U.N. budget for specific oversight services. These funds are considered
“extrabudgetary,” and OIOS has used them primarily to pay for personnel.
7
 These budget numbers and authorized positions do not include audit coverage for organizations that
have their own internal audit units, such as the U.N. Development Program, but they do include audit
coverage for the U.N. High Commissioner for Refugees, which receives audit and other services from
OIOS.



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                   General or funded through the regular U.N. budget; rather, they are
                   autonomous bodies with their own governing boards, resources, and
                   oversight mechanisms. According to OIOS officials, they regularly exchange
                   views with the agencies’ oversight offices in order to coordinate and
                   strengthen oversight on a U.N.-wide basis.


                   OIOS is the internal oversight mechanism for the U.N. Secretary General.
Results in Brief   Although OIOS had some start-up and early operational problems, many of
                   these seem to have been resolved. This was difficult to do in an
                   organizational environment that operated without effective internal
                   oversight mechanisms for almost half a century. In less than 3 years, OIOS
                   has assimilated four preexisting, internal oversight units from the Office
                   for Inspections and Investigations and, for the first time, hired professional
                   investigators and provided other resources for an investigations unit in the
                   United Nations.

                   OIOS’ mandate, the Secretary General’s Bulletin establishing OIOS, and OIOS’
                   implementing procedures provide the framework for an operationally
                   independent, internal oversight mechanism for the U.N. Secretariat.
                   However, without access to all its audit, inspection, and investigation
                   reports; working papers; and other records and files related to OIOS’ work,
                   we could not test whether OIOS exercised its authority and implemented its
                   procedures in an independent manner. One issue that may affect the
                   appearance of OIOS’ independence involves how it has implemented its
                   reporting mechanism. OIOS’ mandate calls for it to submit reports that
                   “provide insight into the effective utilization and management of resources
                   and the protection of assets” to the Secretary General and General
                   Assembly. Yet, OIOS had provided only 39 of its 162 various reports to the
                   Secretary General and the General Assembly or its committees.

                   Initial concerns about inadequate budget and staff levels have been
                   addressed. Since its establishment, OIOS’ regular U.N. budget has increased
                   from $12 million to $18.6 million (proposed for 1998-99), and its authorized
                   positions have increased by 18, to a total of 123. According to OIOS, it will
                   have sufficient resources to carry out its mandate if the proposed 1998-99
                   budget is approved.

                   OIOS’audit division and the Investigations Section have developed written
                   auditing and investigative policies and procedures. These are detailed in
                   audit and investigations manuals, respectively. However, the Central




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                       Monitoring and Inspection Unit and the Central Evaluation Unit do not
                       have comparable manuals.

                       Each OIOS unit tracks its recommendations and is responsible for
                       determining when they should be closed out. This information is
                       maintained in a central, automated database in the Office of the USG for
                       Internal Oversight Services. In its 1995 and 1996 annual reports, the USG for
                       Internal Oversight Services estimated OIOS had identified $35.5 million in
                       potential recoveries and realized $19.8 million in savings and recoveries.

                       OIOS’Investigations Section has established procedures and developed
                       guidance, which it has publicized throughout the United Nations, for
                       ensuring informants’ confidentiality and protecting whistleblowers from
                       reprisal.

                       In discussions with the USG for Internal Oversight Services, we suggested
                       several ways to enhance OIOS’ future operations. In response, he said he is
                       considering certain changes in OIOS policies and procedures, but stated
                       that he does not plan to change his criteria for submitting reports to the
                       Secretary General and the General Assembly.


                       To judge an organization’s operational independence, one must determine
OIOS’ Mandate          whether (1) the organization’s mandate and procedures establish
Provides a             conditions under which it can be operationally independent and (2) the
Framework for          organization exercises its authority and prerogatives in an independent
                       manner. While our examination of the U.N. resolution creating OIOS, the
Operational            Secretary General’s Bulletin establishing OIOS, and OIOS’ operating
Independence           procedures showed that OIOS is in a position to be operationally
                       independent,8 we could not test whether OIOS exercised its authority and
                       implemented its procedures in an independent manner because OIOS would
                       not provide us access to certain audit and investigation reports and its
                       working papers. Unrestricted access to OIOS’ records and files and such
                       reviews and tests that we could have conducted would have served as
                       indicators of how OIOS was exercising its independence.


OIOS’ U.N. Framework   A primary characteristic of an effective internal oversight office is its
                       operational independence; however, the term is not easily defined and
                       even harder to measure in practice. Operational independence is a concept

                       8
                        In 1994, 1996, and 1997, the Secretary of State certified on behalf of the President of the United States
                       that, among other things, OIOS is set up as an independent office and has access to necessary records
                       and officials.



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                                    rather than a discrete set of factors that can be tracked over time. Among
                                    other things, operational independence includes insulating the unit head
                                    from arbitrary removal from office; organizationally separating the unit
                                    from the programs it examines; and ensuring the unit has full and free
                                    access to relevant records, the authority to carry out work it sees fit, and
                                    the ability to report its findings without interference from the executive or
                                    the legislature. It is also important that the oversight unit’s mandate and
                                    independent status be well understood among the community it oversees.9
                                    OIOS has many of these characteristics, as noted below.


                                •   The USG for Internal Oversight Services is appointed by the Secretary
                                    General, following consultations with member states, for a fixed 5-year
                                    term but must be approved by the General Assembly and may be removed
                                    by the Secretary General only for cause and with the General Assembly’s
                                    approval.
                                •   OIOS recently established an administrative unit within the USG’s office. As
                                    a result, OIOS no longer has to rely on the Department of Administration
                                    and Management for basic administrative services.
                                •   OIOS’ staffing administration is handled by the Office of Human Resources
                                    Management. OIOS is subject to U.N. geographical and gender diversity
                                    requirements and, in some cases, special language requirements. However,
                                    the USG for Internal Oversight Services is authorized to appoint, promote,
                                    and terminate staff—powers similar to those delegated by the Secretary
                                    General to the heads of separately administered U.N. funds and programs
                                    but not to other USGs.
                                •   Like other departments, OIOS’ budget is a separate line item in the overall
                                    U.N. Secretariat’s budget. Unlike other departments within the Secretariat,
                                    the USG for Internal Oversight Services may directly inform the General
                                    Assembly about the adequacy of OIOS’ budget and staffing levels.10
                                •   OIOS’ mandate provides the authority to initiate, carry out, and report on
                                    any action that it considers necessary to fulfill its mandate and
                                    responsibilities. OIOS may not be prohibited or hindered from carrying out
                                    any action within the purview of its mandate by the Secretary General or
                                    any other party.

OIOS’ Oversight of U.N. Funds       Although the Secretary General’s Bulletin states that the responsibilities of
and Programs                        OIOS extend to the “separately administered organs,” OIOS’ role in providing


                                    9
                                    Independence for supreme audit institutions is described in Auditing Standards, Auditing Standards
                                    Committee, International Organization of Supreme Audit Institutions (June 1992), pp. 24-30.
                                    10
                                      Pending legislation contains a provision calling for the United Nations to established procedures that
                                    require the USG for Internal Oversight Services to report directly to the Secretary General on the
                                    adequacy of OIOS’ resources. See the United Nations Reform Act of 1997 (S. 903,
                                    sec. 2101(c)(2)(A)(ii)).



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internal oversight services for separately administered U.N. funds and
programs has been questioned by a few member states.11 Funds and
programs are funded either completely or in part by voluntary
contributions and have their own executive boards or governing bodies.
According to OIOS officials, OIOS has provided oversight services primarily
for those areas for which the funds and programs do not provide their own
oversight coverage. For example, the U.N. Development Program has its
own internal audit, but OIOS provides investigative services. For the U.N.
High Commissioner for Refugees, which does not have an internal audit
unit, OIOS provides both audit and some investigative services.

However, in recent sessions of the U.N. Committee on Administration and
Budget—commonly known as the Fifth Committee12—certain member
states have made it clear that they do not accept the authority of the
Secretary General to implement OIOS recommendations in the funds and
programs without explicit direction from the executive boards of these
entities. If OIOS is required to seek the concurrence of the various funds
and programs executive boards before cognizant program officials can
implement its recommendations, OIOS’ operational independence would be
compromised. According to State officials, the United States and several
other delegations have made this point clear. They have emphasized that
OIOS is an internal oversight mechanism and part of the U.N. Secretariat
and, therefore, its recommendations are not subject to the review or
approval of the General Assembly or the respective executive boards of
the separately administered funds and programs.

As noted in its comments on this report, the State Department has
consistently taken the position that OIOS’ jurisdiction extends to the
separately administered funds and programs. State emphasized that the
U.N. Legal Advisor confirmed this understanding of the relationship in
July 1994. Additionally, at the request of the USG for Internal Oversight
Services, the U.N. Legal Counsel specifically ruled in October 1997 that
OIOS can make recommendations to program managers within the U.N.
Secretariat, including the funds and programs, without the endorsement or
approval of the General Assembly. While this decision did not explicitly
refer to the funds and programs executive boards, the situation is
analogous.


11
 Pending legislation contains a provision calling for OIOS to clarify its authority to audit every
program, project, or activity funded by the United Nations. See the United Nations Reform Act of 1997
(S. 903 sec. 2101(c)(2)(B)).
12
 The General Assembly has six committees. The Fifth Committee comprises all 185 member states
and, as its more formal name implies, deals with administrative and budgetary affairs.



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                                   At the time of this report, OIOS was continuing to provide internal oversight
                                   services to the funds and programs and reporting to the cognizant officials
                                   without seeking the approval of the respective executive boards. However,
                                   although U.S. State Department officials and the USG for Internal Oversight
                                   Services are confident that OIOS’ position will prevail, the issue of OIOS’
                                   relationship to funds and programs will likely come before the Fifth
                                   Committee again.

Availability of OIOS Reports       An area of concern is how OIOS has implemented its reporting mechanism.
                                   OIOS can provide its reports without interference to the Secretary General
                                   and General Assembly. Its mandate states that OIOS “shall submit to the
                                   Secretary General reports that provide insight into the effective utilization
                                   and management of resources and the protection of assets” and that “all
                                   such reports are made available to the General Assembly as submitted by
                                   the Office.” The USG for Internal Oversight Services determines which
                                   reports are provided to the Secretary General, and we noted that OIOS has
                                   provided seven of eight inspection reports to the Secretary General and
                                   the General Assembly and that all six in-depth evaluation reports it has
                                   done were provided to the Committee for Programme and
                                   Coordination—a committee of the General Assembly. However, we also
                                   noted that, as of September 1997, only 13 of 107 audit reports13 and 5 of 33
                                   investigation reports were provided to the Secretary General and,
                                   subsequently, the General Assembly.14 This raises two questions:

                               •   If only 18 of 140 audit and investigation reports met the mandate’s criteria
                                   for being provided to the Secretary General, are OIOS’ resources directed at
                                   those areas that would provide insight into the operations of the United
                                   Nations?
                               •   On the other hand, if more OIOS reports actually provide the insight into
                                   U.N. operations intended in the mandate, why were they not provided to
                                   the Secretary General and the General Assembly?

                                   We were not permitted to review the reports that had not been provided to
                                   the Secretary General. Consequently, we could not address these
                                   questions. In contrast, we note that all U.S. inspector general reports are
                                   provided to the head of the respective inspector general’s department or
                                   agency and many are also provided to the U.S. Congress.

                                   13
                                    All audit reports are provided to the U.N. Board of Auditors, which is one of several U.N. external
                                   oversight mechanisms, but OIOS’ reports are not available to anyone else unless the USG for Internal
                                   Oversight Services provides them to the Secretary General.
                                   14
                                     OIOS had also issued two annual reports, four special evaluation reports, one program performance
                                   report, and one special report for the Secretary General on funds and programs. The total number of
                                   OIOS products provided to the General Assembly or its committees is 39.



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                                    The USG for Internal Oversight Services acknowledged that few audit and
                                    investigation reports had been forwarded to the Secretary General and the
                                    General Assembly. He told us that if he is satisfied with the program
                                    officials’ response to the report and is confident that appropriate actions
                                    are being taken, he does not send the report to the Secretary General. He
                                    also noted that sending all OIOS reports would place an additional
                                    paperwork burden on the General Assembly and that producing enough
                                    reports for each member state would be expensive. The USG for Internal
                                    Oversight Services said that beginning with the OIOS annual report due to
                                    be published in October 1997, he will list all OIOS reports and if a member
                                    state is interested in a particular one, OIOS will brief its representatives.15
                                    He also said that previous annual reports have referred to the conclusions
                                    and findings in many of OIOS’ reports and he has been willing to brief
                                    member states on the topics addressed.

Informing U.N. Staff of OIOS’       OIOS and the Department of Administration and Management have made
Independence                        efforts to communicate the scope of OIOS’ operational independence to
                                    U.N. staff.

                                •   In January 1995, the USG for Administration and Management issued to all
                                    U.N. staff an administrative instruction providing guidance on the
                                    personnel arrangements for OIOS. The instruction outlined the
                                    administrative arrangements and the authority of the USG for Internal
                                    Oversight Services in personnel matters.
                                •   In February 1996, the U.N. Department of Public Information distributed a
                                    U.N. publication describing OIOS’ role and purpose.16
                                •   In April 1996, the USG for Administration and Management issued a note
                                    reminding Secretariat department heads that the General Assembly’s
                                    resolution establishing OIOS makes it clear that OIOS shall have the
                                    authority necessary to carry out its functions. The note provided detailed
                                    information regarding the procedures to be followed to ensure that OIOS is
                                    given immediate access to all files and records required to perform its
                                    important functions.
                                •   In early 1997, the Investigations Section published an investigations
                                    manual that is available to all U.N. staff. This manual contains information
                                    on the jurisdiction of the Investigations Section; hot-line procedures;
                                    investigative access to staff, records, sites, and materials of the United



                                    15
                                     Some reports, especially reports of investigations, may be too sensitive to list, but this will be
                                    decided on a case-by-case basis.
                                    16
                                     The Office of Internal Oversight Services of the United Nations: Its Genesis, Its Mission, Its Working
                                    Methods, Its Impact, the U.N. Department of Public Information (New York: Feb. 1996).



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                       Nations; rights of persons subject to investigation; and protection for
                       whistleblowers. The manual is also on the U.N. Secretariat’s intranet.


Comparisons to U.S.    Although OIOS is similar to U.S. inspector general offices, including the way
Inspectors General     it emphasizes operational independence and access to relevant records
                       and cognizant officials, it is different in many respects. For example, most
                       U.S. inspectors general are not appointed for a fixed term and can be
                       removed without approval of the Congress. Also, while U.S. inspector
                       general offices have the audit and investigation functions specifically
                       mandated like OIOS, the inspections, monitoring, and evaluation roles are
                       not. See appendix III for a more complete comparison of OIOS with U.S.
                       inspector general offices.


                       In February 1997, the USG for Internal Oversight Services stated in a
OIOS’ Budget and       memorandum to the USG for Administration and Management that OIOS will
Staffing Levels Have   have sufficient resources to carry out its functions if the proposed 1998-99
Increased Since Its    budget is approved. The head of each OIOS unit, including the
                       Investigations Section, which had been singled out by OIOS officials as
Inception              particularly hampered by the lack of trained staff, concurred with this
                       assessment. Since the establishment of OIOS, its regular U.N. budget has
                       increased by 55 percent and its authorized positions have increased by 18.17
                       However, this did not happen without some difficulty.

                       When OIOS was established in September 1994, it inherited the resources
                       budgeted for the units whose functions it absorbed. In early
                       December 1994, the USG for Internal Oversight Services described his
                       vision for OIOS and the resource requirements necessary before the U.N.
                       Fifth Committee and the Advisory Committee on Administrative and
                       Budgetary Questions.18 He stated that he could not measurably enhance
                       the internal control mechanisms in the United Nations without more
                       resources. In particular, he pointed to the need to intensify the audit
                       coverage and strengthen the new investigation function.

                       The General Assembly reacted favorably, and OIOS, which had a total of
                       102 positions, was authorized 5 additional professional and 3 more general

                       17
                         Since its inception, OIOS has had staff position increases totaling 20, but 3 positions were
                       “redeployed” to the U.N. Office of Human Resources Management, and 1 position was “redeployed” to
                       OIOS from the Department of Administration and Management, for a net increase of 18 positions.
                       18
                         The Advisory Committee on Administrative and Budgetary Questions has 16 “experts” from member
                       states and reports to the Fifth Committee; it reviews the proposed U.N. budget and addresses financial
                       questions.



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service positions against the revised budget estimates for 1995, bringing
OIOS’ total number of positions to 110, including extrabudgetary positions.


Nevertheless, in early 1996, only 42 of 53 professional positions within
OIOS’ audit division were filled—a vacancy rate of almost 21 percent. OIOS
also noted that the accumulated and new cases in the Investigations
Section constituted a workload that was too large for the unit to clear.
Moreover, with the establishment of OIOS, the Central Monitoring and
Inspection Unit’s responsibilities expanded to address concerns of
member states regarding the qualitative nature of program performance
reporting and the need to enhance program management capability.

At the beginning of the 1996-97 biennium and at the urging of some
member states, particularly the United States, cuts in the overall U.N.
budget were mandated by the General Assembly. While the OIOS 1996-97
budget included partial funding for an additional 12 positions, including
5 investigators, the USG for Administration and Management instructed
OIOS to stay within its regular U.N. budget of $15 million, although OIOS had
estimated it would need $15.725 million to fully fund its approved
positions. (This did not directly affect extrabudgetary resources.) We were
told by OIOS officials, and the USG for Internal Oversight Services noted in
OIOS’ 1996 annual report, that OIOS should not be totally exempt from
overall U.N. reductions. The USG for Internal Oversight Services said he
took this position because it would be “politically unwise” to suggest that
OIOS be treated differently than the rest of the organization.


According to OIOS officials, because OIOS had to stay within its $15 million
budget, it had to cut $725,000. To do this, OIOS did not fill its vacant
positions for the first year of the biennium. This action saved about
$603,000. The office also cut back expenditures for nonstaffing items for
an additional savings of about $122,000.

In January 1996, the General Assembly instituted a hiring freeze for the
entire U.N. Secretariat. In March 1996, OIOS was granted a waiver as long as
it followed through with its budget reductions. In February 1997, after the
budgetary reductions had been achieved, OIOS began announcing its
vacancies, and the recruitment and hiring process began.

As part of U.N. efforts to maintain a flat, no-growth budget, the 1998-99
budget outline set OIOS’ regular budget at $15.1 million—about the same as
the previous biennium. With that budget, OIOS could not have filled its
vacancies. But after negotiations with the USG for Administration and



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                       Management, OIOS was granted an additional $3.5 million, including
                       $1 million for exchange rate fluctuations and inflation, increasing OIOS’
                       regular budget to $18.6 million.19 According to OIOS, this increase will fully
                       fund the 12 new positions approved by the General Assembly in 1995, a
                       $127,300 (or 83 percent) increase in general operating expenses, and a
                       $236,500 (or 43 percent) increase for travel expenses.20 In addition, the
                       Department for Administration and Management “redeployed” one of its
                       positions to OIOS to perform administrative support functions. The General
                       Assembly still must approve the 1998-99 budget before it becomes final.
                       For a comparison of OIOS’ budget and staffing with other U.N. Secretariat
                       functions, see appendix IV.


                       Internal oversight offices must ensure that the information developed in its
Two of the Four OIOS   audits, investigations, inspections, and evaluations is complete, relevant,
Reporting Units Have   and accurate. Clear guidelines or procedures can help ensure that the
Procedural Manuals     information presented, the conclusions reached, and the
                       recommendations made can be relied upon as accurate, fair, and balanced.
                       International auditing standards acknowledge that audit organizations
                       often carry out activities that, by strict definition, do not qualify as audits.
                       According to these standards, such organizations should establish a policy
                       on which specific standards should be followed in carrying out nonaudit
                       work.21 Although OIOS’ mandate does not require its reporting units to
                       adhere to any particular quality assurance standards or, for that matter, to
                       develop procedural manuals, OIOS’ audit division and the Investigations
                       Section have developed them.

                       Before OIOS’ audit division became part of OIOS, it developed “Standards for
                       the Professional Practice of Internal Auditing” based on the auditing
                       standards established by the Institute of Internal Auditors.22 These

                       19
                         During this period, various congressional members expressed serious concerns about the adequacy
                       of OIOS’ budget. According to officials at the U.S. Mission to the United Nations, the Assistant
                       Secretary of State for the Bureau of International Organization Affairs intervened with the USG for
                       Administration and Management on behalf of OIOS to emphasize the importance of adequate funding
                       for OIOS. We could not ascertain the bearing of this intervention on the proposed funding decision.
                       20
                         To make more funds available for travel expenses, the U.N. Controller was asked to develop a plan
                       for reimbursing OIOS for travel costs associated with work at organizations outside of the U.N.
                       Secretariat proper, such as for funds and programs. One proposal was that a revolving fund of about
                       $300,000 could be established for this purpose. However, this matter had not been resolved at the time
                       we completed our study.
                       21
                         Auditing Standards, pp. 12-13.
                       22
                         Various auditing standards have been promulgated for use by audit organizations. The Institute of
                       Internal Auditors has issued Standards for the Professional Practice of Internal Auditing (Altamonte
                       Springs, Fla.: 1978 (revised July 1997)). U.S. inspectors general are required to conduct their audits in
                       conformance with GAO’s Government Auditing Standards: 1994 Revision (GAO/OCG-94-4, June 1994).


                       Page 12                                                              GAO/NSIAD-98-9 United Nations
B-278082




standards provide guidelines for maintaining independence, planning and
conducting audits, and reporting audit findings and are incorporated into
the audit division’s internal audit manual. This manual is being updated to
reflect certain changes made since OIOS’ establishment. In addition, most
of the audit division’s staff have advanced degrees and many are
accountants. The staff have been trained in auditing techniques and take
continued education courses, including those sponsored by the Institute of
Internal Auditors and U.S. government agencies, including GAO.

After OIOS was established and the Investigations Section head had been
appointed, the section began developing an investigations manual, which
includes standards for conducting its work. This manual is similar in many
respects to those used by U.S. law enforcement agencies. According to a
former Department of State employee who helped develop OIOS’
investigation’s manual, about a dozen manuals from other organizations,
including some U.S. law enforcement agencies, were used to develop the
manual. In addition, most of the investigation staff are trained in
investigative techniques. The head of the unit and the senior investigator
also have law degrees.

The Central Monitoring and Inspection Unit and the Central Evaluation
Unit do not have comparable manuals. The head of the Central Monitoring
and Inspection Unit told us that the unit does not have written standards
for conducting its work but employs a variety of quality control processes.
These include requiring documentary evidence for factual information in
inspection reports and using a newly implemented review process by OIOS
unit heads to evaluate all draft inspection reports before they are finalized.
The USG for Internal Oversight Services told us, however, that he recently
directed that an inspections manual be developed. As currently planned, it
would be completed in the spring of 1998.

According to the head of the Central Evaluation Unit, the unit (1) conducts
in-depth evaluations of U.N. programs as directed by a U.N.
intergovernmental committee—the Committee for Programme and
Coordination—and (2) provides methodological guidance for other
departments to conduct self-evaluations. For the in-depth evaluations, he
said the methodology is well known and each evaluation is conducted
according to generally accepted evaluation methods and social science
research techniques understood by the intergovernmental committee. In
addition, he said, staff working in the unit are trained in evaluation
methods. Regarding department self-assessments, he said his unit is in the




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B-278082




process of updating a manual to help guide these evaluations, but he did
not provide an estimate of when this effort would be completed.23

The lack of written guidance for conducting inspections may have led
several U.N. officials to raise questions about two recent inspections
reports. Specifically, they questioned certain facts and were concerned
that comments prepared by the inspected organizations were not
considered in preparing the final products. These officials alleged that
both reports contained factual errors that OIOS neither acknowledged nor
corrected. We could not validate these assertions because we did not have
access to the necessary working papers and related documents and files;
however, OIOS officials told us the comments provided did not address the
facts and were just a different point of view.

OIOShas no requirement to acknowledge that comments were received or
considered in finalizing its inspection reports. OIOS officials also noted that,
because of U.N. page limitations on published materials, it would have
been difficult to respond in detail to all the comments, much less
reproduce them in the report. Nevertheless, in an attempt to address these
concerns, the USG for Internal Oversight Services told us that for reports he
sends to the Secretary General he now requires program officials’
comments and OIOS’ response to be sent to the Secretary General for his
consideration. While this may help, systematically acknowledging in OIOS’
reports that comments were received, summarizing the sense of them or
reproducing them as part of the report, and describing how they were
addressed by OIOS would, in our opinion, provide a further basis for the
reader to judge the relevancy of the issues addressed and the
recommendations made.

In June 1997, OIOS compiled a document summarizing the quality assurance
process used in OIOS for each of its reporting units.24 While the sections for
audit and investigations largely draw on their respective manuals, quality
assurance procedures for the other two units were, for the first time,
delineated. However, we were not permitted access to OIOS’ documents to
determine whether the procedures in the audit and investigations manuals
or the June 1997 document were being followed.



23
 Pending legislation contains a provision calling for OIOS to develop a standardized methodology for
evaluating U.N. programs, including specific criteria for determining the continuing relevance and
effectiveness of the programs. See the United Nations Reform Act of 1997 (S. 903,
sec. 2231(b)(4)(B)(i)).
24
  Quality Assurance and Client Consultation in Internal Oversight, OIOS (New York: June 1997).



Page 14                                                           GAO/NSIAD-98-9 United Nations
                      B-278082




                      Since 1994, OIOS has made more than 3,000 recommendations.25 The Office
OIOS Has Procedures   of the USG for Internal Oversight Services maintains a central, automated
for Following Up on   database that includes a summary of each recommendation, the
Recommendations       department responsible for implementing the recommendation, the OIOS
                      staff member assigned to follow up on recommendations, and the status of
                      implementation. In addition to the centralized database, each unit
                      maintains a separate database to monitor compliance with all of its
                      recommendations.

                      In February 1995, OIOS issued guidance that outlines steps to be taken by
                      OIOS staff and program managers from the completion of fieldwork to
                      implementation of recommendations. According to OIOS officials, the units’
                      staff are responsible for tracking corrective actions managers take in
                      response to recommendations and for determining when they have fully
                      implemented recommendations. Program managers are responsible for
                      implementing recommendations and reporting to OIOS on a regular basis
                      on the status of implementation.

                      OIOS’ mandate requires it to report semiannually to the Secretary General
                      on the status of its recommendations in audit, investigation, and
                      inspection reports. OIOS also reports annually26 to the Secretary General
                      and the General Assembly on its significant audit, investigation,
                      inspection, and evaluation recommendations for corrective action and on
                      instances where program managers have failed to implement such
                      recommendations. In December 1996, OIOS reported that managers had
                      fully implemented about 68 percent of the audit recommendations the
                      office has issued since October 1994.

                      According to OIOS officials, in some cases, the office’s ability to monitor
                      implementation of recommendations has been limited because some
                      recommendations did not clearly state the cause of the problem or the
                      action required. Our study of the few reports available to us bears this out.
                      For example, a recommendation in one OIOS inspection report stated that
                      “compliance with audit recommendations should be given the priority they
                      deserve.” While OIOS officials said that the office does not want to be so
                      prescriptive that program officials do not have flexibility in implementing

                      25
                       The number of recommendations is as of September 1997. Also, because we did not have access to
                      most of OIOS’ reports or its working papers and related files, we cannot judge whether this is an
                      appropriate number of recommendations for the amount of work done nor can we comment on the
                      substance of the recommendations.
                      26
                       OIOS is required to submit to the Secretary General for transmittal to the General Assembly an
                      annual analytical and summary report on its activities. As of September 1997, it had submitted two
                      such reports.



                      Page 15                                                           GAO/NSIAD-98-9 United Nations
                        B-278082




                        the recommendations, more guidance is often needed. OIOS officials said
                        the office has begun to focus on developing recommendations that are
                        more specific to facilitate the monitoring of their implementation. In some
                        cases, when recommendations were unclear, OIOS has established
                        benchmarks to help program managers and OIOS staff assess progress
                        toward achieving implementation.


                        OIOS has established systems and special controls for providing
The Investigations      confidentiality to whistleblowers27 and other informants who make reports
Section Has             in good faith to the Investigations Section. Such individuals may provide
Procedures to Protect   valuable information about potential areas of wrongdoing, but if they feel
                        threatened by reprisals, they may not come forward. In OIOS, they are
Confidentiality and     protected whether or not an investigation subsequently substantiates the
Whistleblowers          report.28 The Investigations Section’s manual, which is available to all U.N.
                        staff, provides information and guidance on specific requirements and
                        procedures for protecting the identity of staff members and others making
                        reports or suggestions and for safeguarding reports from accidental,
                        negligent, or willful disclosure. For example, the manual states that the
                        investigator assigned to the case is responsible and accountable for taking
                        all appropriate measures for the protection of the identity of the
                        complainant, and the section has established strict internal office
                        procedures to avoid the disclosure of the complainant’s identity.

                        In September 1994, the section began operating a “hotline” reporting
                        facility, which provides direct, confidential access for those making
                        complaints or suggestions by telephone, facsimile, or mail. The telephone
                        hotline operates on a 24-hour, confidential basis. Through April 1997, 85
                        complaints and suggestions had been received through the hotline
                        reporting facility. This amounted to about 15 percent of the reports to the
                        Investigations Section. The hotline reporting facility accepts anonymous
                        reports. However, according to the section chief, the majority of those
                        making complaints or suggestions identify themselves. If the information
                        received through the hotline proves to be accurate, the section uses it in
                        such a way that the source cannot be identified, except with permission,
                        according to the section’s manual.


                        27
                         OIOS defines a whistleblower as a U.N. staff member or other individual who reports an alleged
                        wrongdoing in good faith and may be retaliated against as a direct result of the report.
                        28
                         According to the OIOS’ mandate and the Investigations Section’s manual, individuals who report false
                        or malicious allegations, with knowledge of their falsity, will be considered guilty of misconduct and
                        dealt with in accordance with the Staff Regulations of the United Nations and Staff Rules 100.1 to 112.8
                        (New York: June 1, 1995).



                        Page 16                                                            GAO/NSIAD-98-9 United Nations
                  B-278082




                  OIOS has also established mechanisms to protect individuals against
                  possible reprisal for making reports, providing information, or otherwise
                  cooperating with the office. The investigations manual states the section
                  will pay prompt and careful attention to cases involving potential reprisals
                  and will take interim steps, if necessary, to protect the whistleblower. The
                  manual also notes that disciplinary proceedings will be initiated and
                  disciplinary action taken against a staff member who is proven to have
                  retaliated against an individual providing information to the section.29

                  Since 1994, U.N. staff members and others have provided more than 500
                  tips or leads to the Investigations Section. These reports included
                  allegations of serious crimes and noncriminal violations, suggestions for
                  improvements, cases involving personnel matters or other grievances, and
                  requests for investigations by officials. Only a few leads specifically
                  categorized by OIOS as coming from a whistleblower have resulted in
                  investigative reports. (OIOS would not permit us to divulge how many.)

                  OIOS officials told us it has followed up in a number of instances where
                  reprisal was suspected but has taken disciplinary action in only one
                  instance to protect whistleblowers from reprisal. According to OIOS’
                  second annual report, the section had initiated an investigation based on
                  allegations by staff, who publicly identified themselves, that two senior
                  staff were interfering with the decision-making process of the local
                  committee on contracts. A senior staff member retaliated against the staff
                  by accusing them of falsifying bid documents and recommending that
                  charges be brought against them. The Investigations Section investigated
                  the senior staff member’s allegations and found them to be false. OIOS then
                  instituted charges against the senior staff member under the provision in
                  the office’s mandate to provide for protection of those supplying
                  information.


                  OIOS has established itself as the internal oversight mechanism for the U.N.
Conclusions and   Secretary General. It is in position to be operationally independent, has
Observations      overcome certain start-up problems, and has developed policies and
                  procedures for much of its work. However, it can do more to help ensure
                  that the information it presents, the conclusions it reaches, and the
                  recommendations it makes can be relied upon as accurate, fair, and
                  balanced. To this end, we discussed with the USG for Internal Oversight
                  Services several ways to enhance OIOS’ future operations.


                  29
                    Disciplinary proceedings refer to the internal U.N. disciplinary process.



                  Page 17                                                              GAO/NSIAD-98-9 United Nations
                 B-278082




                 First, we suggested that the USG for Internal Oversight Services clarify the
                 criteria for providing OIOS reports to the Secretary General and the General
                 Assembly. In response, he said he will begin publishing a listing of OIOS
                 reports in his annual report and provide briefings to member states on
                 request. While this will help publicize OIOS reports, it may not satisfy OIOS’
                 mandate to make reports available to the Secretary General and the
                 General Assembly that “provide insight into the effective utilization and
                 management of resources and the protection of assets.”

                 Second, we suggested that the USG for Internal Oversight Services develop
                 more formal written procedural guidance for the Central Monitoring and
                 Inspection Unit and the Central Evaluation Unit. He agreed that an
                 inspections manual and evaluation manual for U.N. department
                 self-evaluations would be helpful and has taken initial steps to begin
                 developing them. However, he disagreed that additional guidance is
                 needed for the in-depth evaluations OIOS conducts at the direction of the
                 Committee for Programme and Coordination.

                 Third, we suggested that the USG for Internal Oversight Services develop
                 formal procedures for addressing program officials’ comments in each OIOS
                 report. The USG for Internal Oversight Services said he is beginning to send
                 program officials’ comments and OIOS’ analysis of them to the Secretary
                 General for reports forwarded to the Secretary General and the General
                 Assembly. While this is a step in the right direction, systematically
                 addressing program officials’ comments in all OIOS reports would help the
                 reader judge the relevancy of the issues discussed and the
                 recommendations made and lend credibility to the reports.


                 Although OIOS has made considerable progress in resolving some initial
Recommendation   operational problems, the USG for Internal Oversight Services can do more
                 to help maintain OIOS’ independence and establish the office as the
                 authoritative internal oversight mechanism the General Assembly intended
                 OIOS to be. As previously noted, we suggested some actions that could be
                 taken by the USG for Internal Oversight Services in this regard. To help
                 focus attention on these matters, we recommend that the Secretary of
                 State encourage the USG for Internal Oversight Services to address the
                 noted suggestions.




                 Page 18                                           GAO/NSIAD-98-9 United Nations
                 B-278082




                 The Department of State and OIOS commented on a draft of this report.
State and OIOS   Their comments are reproduced in their entirety in appendixes V and VI,
Comments         respectively. Both generally agreed with our overall conclusions and
                 observations about OIOS’ first 3 years of operations.

                 State also said it generally concurred with our suggestions to the USG for
                 Internal Oversight Services. It noted that it has a vested interest in
                 implementing steps to ensure that OIOS functions effectively through the
                 provision of adequate resources and the maintenance of a highly skilled
                 and competent professional staff. State reiterated its position that effective
                 oversight of U.N. programs is of primary importance to the United States
                 and looks forward to building on the significant progress that OIOS has
                 made in this area.

                 The USG for Internal Oversight Services said that, while OIOS has become an
                 important and effective component of the U.N. management culture, its
                 operations can be fine-tuned. However, he disagreed with our suggestions
                 that OIOS revisit its criteria for sending reports to the Secretary General
                 and the General Assembly and that OIOS should treat program officials’
                 comments more formally in its reports.

                 With respect to OIOS report distribution, the USG for Internal Oversight
                 Services reiterated that OIOS only provides its reports to the Secretary
                 General and the General Assembly when the program officials disagree
                 with the recommendations. As already stated, this criteria does not seem
                 to satisfy a strict reading of the mandate. We also believe such limited
                 report distribution is counter to one of OIOS’ intended purposes, which is to
                 provide more visibility over management’s use of U.N. resources. In its
                 publication on OIOS, the U.N. Department of Public Information states that,
                 OIOS supports the need “for a more transparent assignment of
                 responsibility and accountability.” It goes on to say that “OIOS puts great
                 emphasis on transparency of procedures and full consultation with
                 management.”30 Making more reports available to the member states
                 would help enhance the desired transparency by publicizing reported
                 problem areas, the steps taken to resolve them, and who is accountable.
                 Such publicity, in turn, may also help prevent similar problems from
                 recurring.

                 The USG for Internal Oversight Services also said that providing more
                 reports would only overload the General Assembly’s agenda and be an
                 expensive burden. We believe the General Assembly should be allowed to

                 30
                   The Office of Internal Oversight Services of the United Nations, pp. 1 and 18.



                 Page 19                                                             GAO/NSIAD-98-9 United Nations
              B-278082




              judge for itself whether receiving a larger number of audit and
              investigative reports would be too burdensome. We also believe that the
              costs of reproducing copies of reports can be kept to a minimum by
              publicly announcing their availability, but only providing copies to those
              member states that request them or by making reports obtainable through
              the U.N. intranet.

              With respect to the treatment of program officials’ comments on OIOS
              reports, the USG for Internal Oversight Services said that these comments
              are transmitted to the Secretary General, but to reproduce dissenting
              views that the Secretary General does not endorse would be inappropriate.
              We disagree. We believe that treating program officials’ comments more
              openly and formally provides OIOS the opportunity to demonstrate that it is
              fair and evenhanded and that its conclusions and recommendations are
              appropriate. To do less leads to speculation and, perhaps, unwarranted
              criticism that program officials’ comments were not adequately considered
              and addressed in the final report.

              Both State and OIOS provided technical comments that have been
              incorporated in the report as appropriate.


              To determine whether OIOS is in position to be operationally independent,
Scope and     we reviewed its mandate and procedures and related U.N. documents and
Methodology   met with the USG for Internal Oversight Services and other OIOS officials to
              determine how OIOS has implemented these provisions. We also
              interviewed several U.S. officials who helped draft the resolution creating
              OIOS and the USG for Administration and Management, who was involved in
              helping establish OIOS and providing it with administrative services. To
              compare OIOS operations with those of U.S. inspectors general, we
              reviewed the Inspector General Act of 1978, as amended. To help provide
              a frame of reference for judging operational independence, we also
              reviewed the International Organization of Supreme Audit Institutions’
              Auditing Standards. However, without access to OIOS’ reports that had not
              been provided to the Secretary General and the General Assembly and its
              working papers, we could not take the additional step of testing whether
              OIOS had exercised its authority and implemented its procedures in an
              independent manner.

              To determine whether OIOS has the necessary resources to carry out its
              mission, we reviewed the overall U.N. budget, budget and staffing
              documents for the Office for Inspections and Investigations and OIOS, and



              Page 20                                          GAO/NSIAD-98-9 United Nations
B-278082




OIOS annual reports. We interviewed the USG for Internal Oversight
Services, his special assistant, and OIOS unit chiefs. We also met with the
USG for Administration and Management and officials in the U.N. Program,
Planning, and Budgeting Division and the U.N. Office of Human Resources
Management to discuss their roles in providing resources to OIOS.

To determine whether OIOS had written policies and procedures in place
for conducting its work, following up on its recommendations, and
providing confidentiality to informants and protecting whistleblowers
from possible reprisal, we reviewed the audit and investigations manuals
and other written guidance made available to us. We discussed OIOS
procedures and policies with the USG for Internal Oversight Services and
the OIOS unit chiefs. However, as previously noted, we were not provided
access to OIOS working papers or other records and files related to specific
audits, investigations, or inspections. This restriction prevented us from
determining whether (1) OIOS was adhering to its stated policies and
procedures and (2) its analyses were adequate to support its reported
findings and recommendations.

We also met with representatives of the U.N. Board of Auditors, the U.S.
Mission to the United Nations, and the U.S. State Department Bureau of
International Organization Affairs. We discussed with them the origins of
OIOS and their perceptions of its operations.


We conducted our study from March to October 1997 in accordance with
generally accepted government auditing standards.


As you requested, we plan no further distribution of this report until
15 days after its issue date. At that time, we will send copies to other
appropriate congressional committees, the U.N. USGs for Internal
Oversight Services and Administration and Management, and the Secretary
of State. Copies will also be made available to other interested parties
upon request.




Page 21                                          GAO/NSIAD-98-9 United Nations
B-278082




This report was prepared under the direction of Benjamin F. Nelson,
Director, International Relations and Trade Issues, who may be reached
on (202) 512-4128 if you or your staff have any questions. Major
contributors to this report are listed in appendix VII.




Henry L. Hinton, Jr.
Assistant Comptroller General




Page 22                                        GAO/NSIAD-98-9 United Nations
Page 23   GAO/NSIAD-98-9 United Nations
Contents



Letter                                                      1


Appendix I                                                 26

United Nations’
External Oversight
Mechanisms
Appendix II                                                28

OIOS Organization
and Unit Functions,
Budget, and Staffing
Appendix III                                               31

Comparison of U.S.
Inspector General
Offices and OIOS
Appendix IV                                                35

Comparison of OIOS
Resources With Other
U.N. Secretariat
Functions
Appendix V                                                 37

Comments From the
U.S. Department of
State




                       Page 24   GAO/NSIAD-98-9 United Nations
                          Contents




Appendix VI                                                                                         41

Comments From the
U.N. Office of Internal
Oversight Services
Appendix VII                                                                                        43

Major Contributors to
This Report
Tables                    Table I.1: Overview of U.N. External Oversight Mechanisms                 27
                          Table II.1: Overview of OIOS Functions, Budget, and Staff                 30
                          Table III.1: Comparison of U.S. Offices of Inspectors General and         32
                            OIOS
                          Table IV.1: OIOS’ and Other U.N. Secretariat Functions’ Budgets           35
                          Table IV.2: OIOS’ and Other U.N. Secretariat Functions’ Regular           36
                            Budget Positions, by Function

Figure                    Figure II.1: OIOS Organization Chart                                      29




                          Abbreviations

                          IG         Inspector General
                          OIOS       Office of Oversight Services
                          USG        Under Secretary General


                          Page 25                                         GAO/NSIAD-98-9 United Nations
Appendix I

United Nations’ External Oversight
Mechanisms

               This appendix provides a brief description of external oversight bodies for
               the U.N. system. These bodies are considered external oversight
               mechanisms because they generally report to the governing bodies of
               organizations.1 Unlike the Office of Internal Oversight Services (OIOS),
               which is an internal oversight body and has authority over the operations
               of the U.N. Secretariat and separately administered funds and programs,
               U.N. systemwide external bodies have oversight extending to all U.N.
               operations and the specialized agencies. The U.N. external oversight
               bodies have varying mandates, extremely broad areas to cover, and
               modest resources. The U.N. external oversight bodies are the General
               Assembly’s Advisory Committee on Administrative and Budgetary
               Questions, the Board of Auditors, the Panel of External Auditors, the
               General Assembly and the Economic and Social Council’s Committee for
               Programme and Coordination, the International Civil Service Commission,
               and the Joint Inspection Unit. (See table I.1 for an overview of the U.N.
               external oversight mechanisms.)

               Each specialized agency, as well as the International Atomic Energy
               Agency, has its own external auditor that is responsible for auditing the
               finances of the organization and reporting to the governing bodies. The
               external auditors are selected from among member states’ supreme audit
               institutions and are members of the U.N. Panel of External Auditors. For
               example, the external auditor for the International Labor Organization is
               the Auditor General of the United Kingdom.




               1
                The organizations we describe here were identified as external oversight mechanisms by the Joint
               Inspection Unit in its report entitled Accountability, Management Improvement, and Oversight in the
               United Nations System (Geneva: Nov. 1995).



               Page 26                                                           GAO/NSIAD-98-9 United Nations
                                          Appendix I
                                          United Nations’ External Oversight
                                          Mechanisms




Table I.1: Overview of U.N. External Oversight Mechanisms
                                    Year
Organization                        established    Function
Advisory Committee on             1946              The Committee, with 16 members chosen by the General Assembly on the basis
Administrative and Budgetary                        of broad geographical representation, personal qualifications, and expertise,
Questions                                           advises and reports to the General Assembly. The Chairman serves fulltime. The
                                                    Committee examines the proposed U.N. program budget; administrative and
                                                    budgetary matters referred to it, including the financing of peacekeeping
                                                    operations and extrabudgetary activities; and the auditors’ reports on the United
                                                    Nations. The Committee meets extensively throughout the year and is assisted
                                                    by a small secretariat in New York.
Board of Auditors                 1946              The Board, consisting of three auditors general of member states, provides
                                                    external audit oversight functions for the United Nations and separately
                                                    administered funds and programs. Other auditors general serve as individual
                                                    external auditors for each of the specialized agencies and the International
                                                    Atomic Energy Agency.
Panel of External Auditors        1959              The Panel comprises the above appointed auditors currently from the United
                                                    Kingdom, Ghana, India, Germany, France, Switzerland, South Africa, and
                                                    Canada. It meets at least annually to promote best accounting and auditing
                                                    practices in the U.N. system and undertakes certain related initiatives that are
                                                    communicated to governing bodies through the Advisory Committee on
                                                    Administrative and Budgetary Questions and to administrations through the
                                                    Administrative Committee on Coordination.
Committee for Programme           1962              The Committee is the main subsidiary body of the Economic and Social Council
and Coordination                                    and the General Assembly for planning, programming, and coordinating. It
                                                    reviews U.N. programs and assists the Economic and Social Council in its
                                                    coordination functions, including considering the activities and programs of
                                                    agencies of the United Nations and the U.N. system, systemwide coherence
                                                    and coordination, and the implementation of important legislative decisions. Its
                                                    conclusions and recommendations play a role in the adoption of the U.N.
                                                    program budget by the General Assembly. The Committee has 34 elected
                                                    members, is based in New York, and meets for 4 to 6 weeks per year.
International Civil Service       1974              The Commission comprises 15 independent experts appointed in their personal
Commission                                          capacities by the General Assembly. The Chairman and Vice Chairman serve
                                                    full time. The Commission makes recommendations to the General Assembly for
                                                    the regulation and coordination of conditions of service within the U.N. common
                                                    system and has certain decision-making functions regarding salaries,
                                                    allowances, and job classification standards. It meets twice yearly for about
                                                    3 weeks each time and is serviced by a secretariat in New York.
Joint Inspection Unit             1968              The Unit comprises 11 inspectors from different member states who serve in
                                                    their personal capacities. They are chosen by the General Assembly on the
                                                    basis of membership in national supervision or inspection bodies or similar
                                                    competence. They review matters bearing on the efficiency of the services and
                                                    proper use of funds and seek to improve management, methods, and
                                                    coordination through inspection and evaluation. The Unit provides reports with
                                                    recommendations to the United Nations and its funds and programs and
                                                    specialized agencies.




                                          Page 27                                                     GAO/NSIAD-98-9 United Nations
Appendix II

OIOS Organization and Unit Functions,
Budget, and Staffing

              OIOS consists of four operational units—the Audit and Management
              Consulting Division, the Investigations Section, the Central Monitoring and
              Inspection Unit, and the Central Evaluation Unit. It also has an office of
              the Under Secretary General (USG) for Internal Oversight Services. The
              Audit and Management Consulting Division is headed by a Director and a
              Deputy Director. The other three OIOS units are headed by section or unit
              chiefs who, like the Director of the audit division, report directly to the USG
              for Internal Oversight Services. Figure II.1 shows the organizational
              structure for OIOS. Table II.1 provides an overview of each unit’s function,
              its budget, and staffing.




              Page 28                                            GAO/NSIAD-98-9 United Nations
                                       Appendix II
                                       OIOS Organization and Unit Functions,
                                       Budget, and Staffing




Figure II.1: OIOS Organization Chart


                                                                      Secretary General




                                                                                                                              Office
                                                              USG for Internal Oversight Services                             of the
                                                                                                                              USG




                                                                                                                             Central
                                                           Audit and Management                                             Evaluation
                                                                 Consulting                                                    Unit




                                                                                                                              Central
                                                                                   Management
                                            Headquarters                                                                  Monitoring and
                                                                                    Consulting
                                              Section                                                                     Inspection Unit
                                                                                     Section




                                                                                     European                             Investigations
                                                Field                                 Section                                Section
                                               Section                               (Geneva)




                                               Peace-                                 UNHCR
                                               keeping                                Section
                                               Section                               (Geneva)



                                             Electronic
                                                                                      African
                                                Data
                                                                                      Section
                                             Processing
                                                                                     (Nairobi)
                                              Section



                                              Special
                                            Assignments
                                                Unit



                                       Source: The Office of Internal Oversight Services of the United Nations, page 4.




                                       Page 29                                                           GAO/NSIAD-98-9 United Nations
                                            Appendix II
                                            OIOS Organization and Unit Functions,
                                            Budget, and Staffing




Table II.1: Overview of OIOS Functions, Budget, and Staff
Dollars in millions
                                                                                                                 1996-97 biennium
OIOS unit                    Functions                                                               Budgeta                              Staffb
Office of the Under          The Office provides overall direction, supervision, and                      $1.5                   3 professional
Secretary General            management of the activities of OIOS. It is also responsible for                                        4 support
                             the planning and monitoring of the work program of OIOS as
                             well as for providing administrative support.
Audit and Management         The Division provides comprehensive audit services for all                   $7.8                  29 professional
Consulting Division          U.N. activities for which the Secretary General has                                                    11 support
                             administrative responsibility. These audits should promote
                             reliability of information; compliance with policies, regulations,
                             rules, and procedures; the safeguarding of assets; the
                             economical, efficient, and effective use of resources (value for
                             money); and the accomplishment of established objectives
                             and goals for operations and programs.
Investigations Section       The Section investigates reports of violations of U.N.                       $2.6                  12 professional
                             regulations, rules, and pertinent administrative issuances and                                          3 support
                             transmits to the Secretary General the results of such
                             investigations, together with appropriate recommendations, to
                             guide the Secretary General in deciding on jurisdictional or
                             disciplinary action to be taken.
Central Monitoring and       The Unit’s role is to (1) enhance and strengthen the                         $1.4                   6 professional
Inspection Unit              management of programs and ensure that monitoring and                                                   3 support
                             self-evaluation functions in each organizational unit of the
                             Secretariat are viewed as an integral part of management
                             oversight responsibility for the efficiency and effectiveness of
                             program performance; (2) provide support to managers in
                             establishing a proper system of program monitoring, including
                             the development of performance indicators and the analytical
                             assessment of performance; (3) provide necessary analytical
                             and transparent information on actual program performance to
                             intergovernmental bodies; and (4) undertake quick analyses
                             for the identification of problems affecting the efficient
                             implementation of programmed activities and recommend
                             corrective measures as appropriate.
Central Evaluation Unit      The Unit determines, as systematically and objectively as                    $1.7                   6 professional
                             possible, the relevance, efficiency, effectiveness, and impact                                          4 support
                             of U.N. activities in relation to their objectives, to enable the
                             Secretariat and member states to make informed decisions
                             about the continuation of these activities.
Total                                                                                                    $15.0                56 professional
                                                                                                                                   25 support
                                            a
                                             Excludes $6.6 million in extrabudgetary resources provided by other departments or
                                            organizations for the audit division.
                                            b
                                            Excludes 36 extrabudgetary positions and 6 resident auditors for the audit division and 1 staff
                                            member on nonreimbursable loan.

                                            Sources: The Office of Internal Oversight Services of the United Nations, the proposed U.N.
                                            budget for 1998-99, and OIOS officials.




                                            Page 30                                                          GAO/NSIAD-98-9 United Nations
Appendix III

Comparison of U.S. Inspector General
Offices and OIOS

               Prior to the creation of OIOS in July 1994, the United States and other
               member states, as well as the U.S. Congress and GAO, had expressed
               concern about the way the United Nations managed its resources and
               criticized the inadequacies of preexisting internal oversight mechanisms.
               In response to these concerns, the Secretary General established the
               Office for Inspections and Investigations in August 1993 under the
               leadership of an Assistant Secretary General. However, member
               states—primarily the United States—wanted a more autonomous
               oversight body with more authority.

               In November 1993, the U.S. Permanent Representative to the United
               Nations proposed the establishment of an “Office of the Inspector
               General” to the General Assembly. According to the proposal, the office
               would support member states and the Secretary General by providing
               independent advice based on an examination of all activities carried out at
               all U.N. headquarters and field locations financed from the regular budget,
               peacekeeping budgets, and voluntary contributions. At the same time, the
               new office would have external reporting responsibilities. The office
               would be headed by an “Inspector General” (IG) who, although an integral
               part of the Secretariat, would carry out his/her responsibilities entirely
               independent of the Secretariat and all U.N. governing bodies.

               In April 1994, Congress enacted Public Law 103-236 (sec. 401(b)) which,
               among other things, emphasized the importance of establishing such an
               office. The legislation required certain funds to be withheld from the
               United Nations until the President certified that it had established an
               independent office to conduct and supervise objective audits,
               investigations, and inspections relating to the programs and operations of
               the United Nations. The legislation stated that the office should have
               (1) access to all records and documents; (2) procedures to ensure
               compliance with recommendations of the office; and (3) procedures to
               protect the identity of, and to prevent reprisals against, any staff members
               making a complaint or disclosing information, or cooperating in any
               investigation or inspection by the office.

               After a series of negotiations among member states, including the United
               States, a compromise was reached, and the General Assembly, in
               July 1994, approved a resolution creating OIOS within the U.N. Secretariat.
               OIOS’ mandate reflects many of the characteristics of U.S. inspector general
               offices. Table III.1 provides a comparison of U.S. offices of inspectors
               general and OIOS.




               Page 31                                           GAO/NSIAD-98-9 United Nations
                                            Appendix III
                                            Comparison of U.S. Inspector General
                                            Offices and OIOS




Table III.1: Comparison of U.S. Offices of Inspectors General and OIOS
Subject                       U.S. offices of inspectors general                     U.N. Office of Internal Oversight Services
Purpose                      Provide a means for keeping the head of the             Assist the Secretary General in fulfilling his internal
                             agency and the Congress fully and currently             oversight responsibilities relating to resources and
                             informed about problems and deficiencies in             staff of the organization, including separately
                             programs and operations.                                administered organizations of the United Nations.
Authority                    Neither the head of the agency nor the officer next     Exercise operational independence to initiate,
                             in rank below the head shall prevent or prohibit the    carry out, and report on any action that OIOS
                             IG from initiating, carrying out, or completing any     considers necessary to fulfill its responsibilities.
                             audit or investigation.                                 OIOS may not be prohibited or hindered from
                                                                                     carrying out any action within the purview of its
                                                                                     mandate.
                             Each IG is authorized to have access to all             OIOS staff have the right of access to all persons,
                             records, reports, audits, reviews, documents,           records, documents, or other material assets and
                             papers, recommendations, or other material that         premises and to obtain such information and
                             relate to programs and operations.                      explanations they consider necessary to fulfill their
                                                                                     responsibilities.
Office head                  IGs, who report to and are under the general            USG for Internal Oversight Services, who is under
                             supervision of the agency head.                         the authority of the Secretary General.
  Appointment                IGs are appointed solely on the basis of integrity      The USG for Internal Oversight Services shall be
                             and demonstrated ability in accounting, auditing,       an expert in the fields of accounting, auditing,
                             financial analysis, law, management analysis,           financial analysis and investigations, management,
                             public administration, or investigations.               law, or public administration.
                             The President appoints 27 IGs with the advice and       The USG for Internal Oversight Services shall be
                             consent of the Senate. Agency heads appoint 30          appointed by the Secretary General, following
                             IGs.                                                    consultations with member states, and approved
                                                                                     by the General Assembly.
                             IGs are appointed without regard to political           The Secretary General shall appoint the USG for
                             affiliation.                                            Internal Oversight Services with due regard for
                                                                                     geographic rotation.
                             Most IGs have no fixed term of service.                 The USG for Internal Oversight Services shall serve
                                                                                     for one fixed term of 5 years without possibility of
                                                                                     renewal.
  Removal                    An IG appointed by the President and confirmed          The USG for Internal Oversight Services may be
                             by the Senate may be removed from office by the         removed by the Secretary General only for cause
                             President. Likewise, the agency heads who               and with the approval of the General Assembly.
                             appoint IGs may also remove them. However, for
                             all IGs, the reasons for such removal shall be
                             communicated to the Congress.
Budget                       IGs appointed by the President have separate line       OIOS budget proposals are submitted to the
                             item accounts in their agencies’ budgets.               Secretary General, who submits proposals to the
                             Agency-appointed IGs’ offices are financed with         General Assembly for its consideration and
                             funds that are available for other agency activities.   approval, taking into account the office’s
                                                                                     independence in the exercise of its functions.
                                                                                     OIOS is a separate line item in the U.N.
                                                                                     Secretariat’s budget.
                                                                                                                                (continued)




                                            Page 32                                                        GAO/NSIAD-98-9 United Nations
                                                 Appendix III
                                                 Comparison of U.S. Inspector General
                                                 Offices and OIOS




Subject                           U.S. offices of inspectors general                      U.N. Office of Internal Oversight Services
Coordination                      Each IG gives particular regard to the activities of    OIOS shall coordinate its activities and provide the
                                  the Comptroller General, with a view toward             Board of Auditors and the Joint Inspection Unit with
                                  avoiding duplication and ensuring effective             OIOS reports that have been submitted to the
                                  coordination and cooperation.                           Secretary General and the comments of the
                                                                                          Secretary General on them.
Standards                         Each IG shall comply with audit standards               There is no requirement that OIOS establish
                                  established by the Comptroller General. Also, the       guidelines and standards appropriate to the United
                                  IGs have established quality standards for              Nations for any of its functions.
                                  investigations and inspections.
Function
  Audit                           Create independent and objective units to conduct       Examine, review, and appraise the use of financial
                                  and supervise audits and promote economy,               resources. Ascertain compliance of program
                                  efficiency, and effectiveness of programs and           managers with financial and administrative
                                  operations.                                             regulations and rules. Undertake management
                                                                                          audits, reviews, and surveys. Monitor the
                                                                                          effectiveness of internal control systems.
  Investigation                   Create independent and objective units to conduct       Investigate reports of violations of U.N. regulations,
                                  and supervise investigations of programs and            rules, and administrative documents. Assess the
                                  operations. Prevent and detect fraud and abuse in       potential within program areas for fraud and other
                                  programs and operations.                                violations through the analysis of systems of control.
  Inspection                      While inspection is not specifically mandated by        Conduct inspections of organizational units
                                  law, many IGs perform a similar function.               whenever there are indications that programs are
                                                                                          not adequately managed or executed and that
                                                                                          resources are not being efficiently used.
  Monitoring                      While monitoring is not specifically mandated by        Monitor program implementation and ensure that
                                  law, many IGs perform a similar function.               monitoring is viewed as managerial responsibility.
  Evaluation                      While evaluation is not specifically mandated by        Conduct evaluations of U.N. programs to assess
                                  law, many IGs perform a similar function.               the efficiency and effectiveness of the
                                                                                          implementation of programs and legislative
                                                                                          mandates. Encourage self-evaluation by program
                                                                                          managers and provide them with methodological
                                                                                          support.
Reporting
  Reports on programs,            Each IG is required to keep the head of the agency      OIOS shall submit reports that provide insight into
  operations, or utilization of   and the Congress fully and currently informed by        the effective use and management of resources
  resources                       means of reports and otherwise. Written reports         and the protection of assets to the Secretary
                                  communicate the results of audits to officials at all   General, who shall ensure that all such reports are
                                  levels of government and, unless restricted by law      made available to the General Assembly as
                                  or regulation, copies should be made available for      presented, together with any separate comments
                                  public inspection.                                      the Secretary General may deem appropriate.
  Reports on activities of the    Each IG shall prepare semiannual reports                OIOS shall submit an annual analytical and
  office                          summarizing the activities of the IG’s office during    summary report on OIOS activities to the Secretary
                                  the preceding 6-month period. These reports are         General, who shall ensure that such reports are
                                  furnished to the agency head for transmittal to the     made available to the General Assembly as
                                  Congress, together with a report by the agency          presented, together with any separate comments
                                  head.                                                   the Secretary General may deem appropriate.
                                                                                                                                   (continued)




                                                 Page 33                                                       GAO/NSIAD-98-9 United Nations
                                             Appendix III
                                             Comparison of U.S. Inspector General
                                             Offices and OIOS




Subject                       U.S. offices of inspectors general                       U.N. Office of Internal Oversight Services
  Reports on                  IGs prepare semiannual reports that include              OIOS shall report to the Secretary General as
  recommendation status       information on the status of audit                       necessary, but at least twice yearly, on the
                              recommendations. These reports are submitted to          implementation of recommendations.
                              agency heads for transmittal to the Congress.
Recommendation follow-up Agency heads are responsible for designating a      The Secretary General shall facilitate the prompt
                         top management official to oversee audit follow-up, and effective implementation of OIOS
                         including resolution and corrective action.         recommendations and inform the General
                                                                             Assembly of actions taken in response to
                                                                             recommendations.
                              IGs are responsible for reviewing responses to           The USG for Internal Oversight Services shall
                              audit reports and reporting significant                  report to the Secretary General for a final decision
                              disagreements to the audit follow-up official.           on recommendations with which the program
                                                                                       managers concerned do not agree.
Referrals                     Each IG shall report expeditiously to the Attorney       Disciplinary and/or jurisdictional proceedings are
                              General whenever the IG has reasonable grounds           initiated without undue delay in cases where the
                              to believe a federal criminal law has been violated.     Secretary General considers it justified.
Protection for complainants Unless the IG determines disclosure is                     The Secretary General is to ensure that procedures
                            unavoidable, the IG shall not disclose the identity        are in place to provide for direct confidential
                            of employees who report possible violations of law,        access of staff members to OIOS, provide
                            gross waste of funds, and abuse of authority               protection against repercussions for staff members
                            without consent. Also, employees are to be                 who provide information, and protect the anonymity
                            protected from reprisal for making a complaint to          of staff members.
                            the IG.
Additional authorities        The “Inspectors General Vision Statement” states         OIOS may advise program managers on the
                              that IGs will work with agency heads and the             effective discharge of their responsibilities, provide
                              Congress to improve program management and to            assistance to program managers in implementing
                              build relationships with program managers based          recommendations, ascertain that program
                              on a shared commitment to improving program              managers are given methodological support, and
                              operations and effectiveness.                            encourage self-evaluation.
                              Each IG is authorized to select, appoint, and            The USG for Internal Oversight Services shall
                              employ such officers and employees as may be             exercise the degree of latitude and control over
                              necessary                                                OIOS personnel and resources that is necessary to
                                                                                       achieve the objectives of the office.

                                             Sources of information on U.S. offices of inspectors general: Inspector General Act of 1978, as
                                             amended; Quality Standards for Investigations, President’s Council on Integrity and Efficiency,
                                             (Washington, D.C.: 1985); Office of Management and Budget Circular A-50, “Audit Follow-up,”
                                             revised (Washington, D.C.: Sept. 29, 1992); Quality Standards for Inspections, President’s Council
                                             on Integrity and Efficiency (Washington, D.C.: Mar. 1993); Action Needed to Strengthen OIGs at
                                             Designated Federal Entities (GAO/AIMD-94-39, Nov. 30, 1993); Inspectors General Vision
                                             Statement (Washington, D.C.: Jan. 1994); Government Auditing Standards: 1994 Revision
                                             (GAO/OCG-94-4, June 1994).

                                             Sources of Information on the U.N. Office of Internal Oversight Services: U.N. General Assembly
                                             Resolution 48/218B, July 29, 1994; U.N. Secretary General’s Bulletin ST/SGB/273, September 7,
                                             1994.




                                             Page 34                                                          GAO/NSIAD-98-9 United Nations
Appendix IV

Comparison of OIOS Resources With Other
U.N. Secretariat Functions

                                   While the overall regular budget for the U.N. Secretariat has decreased
                                   since the 1994-95 biennium, OIOS’ budget increased by 55 percent. Five of
                                   the 12 other functions had budget decreases over the period. Concerning
                                   staffing, while several U.N. Secretariat functions had staffing increases
                                   from the 1994-95 to the 1996-97 biennium, all except OIOS experienced staff
                                   decreases in the proposed 1998-99 biennium budget. Tables IV.1 and IV.2
                                   provide a comparison of OIOS’ budget and staffing levels with other U.N.
                                   Secretariat functions, respectively.

Table IV.1: OIOS’ and Other U.N.
Secretariat Functions’ Budgets     Dollars in millions
                                                                                1994-95         1996-97        1998-99
                                   U.N. Secretariat function                   Adjusted     Appropriated     Proposed
                                   Overall policy-making, direction, and
                                   coordination                                   $37.2            $35.9         $38.6
                                   Political affairs                              198.3            199.4         164.9
                                   International justice and law                   50.7              50.2         55.5
                                   International cooperation for development      301.0            294.3         302.3
                                   Regional cooperation for development           339.3            351.8         399.4
                                   Human rights and humanitarian affairs          132.7            134.3         138.6
                                   Public information                             131.4            134.3         140.3
                                   Common support services                        903.0            938.2         904.2
                                   Office of Internal Oversight Services           12.0              15.0         18.6
                                   Special expenses                                60.1              68.8         60.0
                                   Capital expenditures                            83.8              28.6         35.9
                                   Staff assessment                               357.8            348.3         324.6
                                   International Seabed Authority                   0.8               4.0            0
                                   Total                                       $2,608.1          $2,603.1     $2,582.9
                                   Source: U.N. budget documents.




                                   Page 35                                                GAO/NSIAD-98-9 United Nations
                                        Appendix IV
                                        Comparison of OIOS Resources With Other
                                        U.N. Secretariat Functions




Table IV.2: OIOS’ and Other U.N.
Secretariat Functions’ Regular Budget                                                       1994-1995         1996-1997       1998-1999
Positions, by Function                  U.N. Secretariat function                            Adjusted       Appropriated      Proposed
                                        Overall policy-making, direction and
                                        coordination                                               120               122             117
                                        Political affairs                                          767               729             641
                                        International justice and law                              205               202             199
                                        International cooperation for development                1,329             1,324           1,209
                                        Regional cooperation for development                     2,157             2,165           1,982
                                        Human rights and humanitarian affairs                      566               570             522
                                        Public information                                         837               822             740
                                        Common support services                                  3,997             3,933           3,347
                                        Office of Internal Oversight Services                       72a               81                 82
                                        Special expenses                                            65                64                  0
                                        Capital expendituresb                                         0                 0                 0
                                                              b
                                        Staff assessment                                              0                 0                 0
                                        International Seabed Authorityb                               0                 0                 0
                                        Total                                                   10,115            10,012           8,839
                                        a
                                         OIOS absorbed 64 positions from the Office for Inspections and Investigations and was granted
                                        8 new positions during the 1994-95 biennium.
                                        b
                                            These functions do not have designated staff.

                                        Source: U.N. budget documents.




                                        Page 36                                                           GAO/NSIAD-98-9 United Nations
Appendix V

Comments From the U.S. Department of
State




              Page 37          GAO/NSIAD-98-9 United Nations
                      Appendix V
                      Comments From the U.S. Department of
                      State




Now on pp. 4 and 5.




                      Page 38                                GAO/NSIAD-98-9 United Nations
                        Appendix V
                        Comments From the U.S. Department of
                        State




Now on pp. 17 and 18.




Now on pp. 6 and 7.




                        Page 39                                GAO/NSIAD-98-9 United Nations
Appendix V
Comments From the U.S. Department of
State




Page 40                                GAO/NSIAD-98-9 United Nations
Appendix VI

Comments From the U.N. Office of Internal
Oversight Services




              Page 41            GAO/NSIAD-98-9 United Nations
                       Appendix VI
                       Comments From the U.N. Office of Internal
                       Oversight Services




Now on pp. 5 and 18.




Now on pp. 8 and 9.




Now on p. 14.




                       Page 42                                     GAO/NSIAD-98-9 United Nations
Appendix VII

Major Contributors to This Report


                        Harold J. Johnson, Jr.
National Security and   A.H. Huntington, III
International Affairs   Zina D. Merritt
Division, Washington,   Sandra D. Gove

D.C.
                        Jackson W. Hufnagle
Accounting and
Information
Management Division,
Washington, D.C.
                        Norman M. Burrell
Office of Special
Investigations
                        Mark C. Speight
Office of the General
Counsel




(711257)                Page 43                  GAO/NSIAD-98-9 United Nations
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