51吃瓜

 

                 Proposed budget of the Office of Internal Oversight Services under the support account for peacekeeping operations for the period from 1 July 2022 to 30 June 2023

 

                     Report of the Independent Audit Advisory Committee

 

Summary

The present report contains the comments, advice and recommendations of the Independent Audit Advisory Committee on the proposed budget of the Office of Internal Oversight Services under the support account for peacekeeping operations for the period from 1 July 2022 to 30 June 2023. The Committee’s observations, conclusions and recommendations about the support account budget of the Office continue to be guided by the current and emerging risks facing the Organization.

 

           I.   Introduction

 

1.       The Independent Audit Advisory Committee presents herein its comments, advice and recommendations to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, on the budget of the Office of Internal Oversight Services (OIOS) under the support account for peacekeeping operations for the period from 1 July 2022 to 30 June 2023. The report is submitted in accordance with paragraphs 2 (c) and (d) of the Committee’s terms of reference (General Assembly resolution , annex).

2.       The Committee has a responsibility to examine the workplan of OIOS, taking into account the workplans of the other oversight bodies, and to advise the General Assembly thereon; to review the budget proposal of the Office, taking into account its workplan; and to make recommendations to the Assembly through the Advisory Committee. The Committee undertook its review of the OIOS work-planning process and the proposed budget for OIOS under the support account for peacekeeping operations for the period 1 July 2022 to 30 June 2023 during its fifty-sixth and fifty-seventh sessions, held from 7 to 10 December 2021 and from 16 to 18 February 2022.

3.       The Committee appreciates the efforts of the Office of Programme Planning, Finance and Budget and OIOS in providing the Committee with the relevant documents for its consideration of the proposed budget. OIOS also provided supplementary information in response to various questions from the Committee.

 

 

             II.    Background

 

4.       The proposed financial and post resources for OIOS for 2022/23 as compared with 2021/22 are provided in the table below.

 

Financial resources

(Thousands of United States dollars)

 

	Financial resources							Posts and positions
					Variance					Variance
	Approved 2021/22	Proposed 2022/23	Approved 2021/22 budget vs. proposed 2022/23 budget		Percentage	Percentage of total budget	Approved 2021/22		Proposed 2022/23		Approved 2021/22 budget vs. proposed 2022/23 budget	Percentage
Internal Audit Division	16 590.10	17 965.60	1 375.50	8.3		52.9	76		76	–		–
Inspection and Evaluation Division	2 279.30	2 506.90	227.60	10.0		7.4	11		11	–		–
Investigations Division	12 320.40	12 785.70	465.30	3.8		37.6	61		61	–		–
Executive Office	710.70	718.00	7.30	1.0		2.1	4		4	–		–
Total	31 900.50	33 976.20	2 075.70	6.5		100	152		152	–		–

 

Note: Budget figures provided by the Office of Programme Planning, Finance and Budget, Field Operations Finance Division.

 

5.       As shown in the table above, the proposed OIOS budget under the support account for peacekeeping operations for the period from 1 July 2022 to 30 June 2023 is estimated at $33,976,200 (gross), which represents an increase of $2,075,700 (gross), or 6.5 per cent, above the previous year’s approved budget of $31,900,500 (gross). Upon enquiry, the Committee was informed that the increase was due mainly to increased post costs associated with standard adjustments to salary parameters, as well as lower vacancy rates applied to posts for the proposed conversion of general temporary assistance positions to posts.

6.       The Committee recognizes that the consideration of the OIOS budget proposals with regard to the specific grade level of OIOS posts and requests for non-post resources falls more appropriately within the remit of the Advisory Committee on Administrative and Budgetary Questions. The Independent Audit Advisory Committee will therefore focus its review, comments and advice on the scope of its own terms of reference with respect to the work-planning and budgeting process of OIOS. In accordance with its terms of reference, the Committee will submit the present report to the General Assembly through the Advisory Committee on Administrative and Budgetary Questions. Arrangements will be made for interaction with the Advisory Committee to discuss the contents of the report.

 

        III.   Comments of the Independent Audit Advisory Committee

             A.    Internal Audit Division

 

7.       In its previous reports, the Committee has made a number of recommendations relating to the work of OIOS in general and the work-planning and budgeting process of the Internal Audit Division in particular. The Committee notes that OIOS continues to make an effort to implement most of those recommendations. The Committee also notes that the Division continues to employ residual risk as the basis for its workplan. Although its share of the overall budget of OIOS has decreased, mainly owing to a reduction in the number of peacekeeping missions and increases in the budgets of other divisions, from 55 per cent, as reported in the 2019/20 fiscal year (see , table 1), to 52.9 per cent, the Division still remains the largest of the three divisions in terms of size and share of the OIOS budget under the support account.

 

                            Workplan implementation

 

8.       The Committee was informed that, during the fiscal year 2021/22, 58 of the 65 assignments that the Division planned to conduct had been or were expected to be completed by the target date. That figure represented an 89 per cent completion rate, an improvement compared with a rate of 80 per cent for the fiscal year 2019/20. However, the Committee noted that according to the Office’s key performance indicators, the Division’s target workplan implementation rate is 100 per cent of all assignments. Upon enquiry, the Committee was informed that the shortfall in performance was attributable to the continuing impact of the coronavirus disease (COVID-19) pandemic on the time taken to complete assignments. OIOS noted that the remaining assignments would now be carried over and completed under the upcoming support account budget for the period 1 July 2022 to 30 June 2023.

9.       While noting the impact of the COVID-19 pandemic on the operations of the Office, the Committee calls upon OIOS to closely monitor the progress made by its audit teams to facilitate the implementation of their workplans in accordance with the established key performance indicators. The Committee will continue to follow up on the issue at future sessions.

 

                            Risk-based workplan

10.     In paragraph 26 of its report on the budget of OIOS under the support account for peacekeeping operations for the period from 1 July 2010 to 30 June 2011 (), the Committee recommended that the Internal Audit Division adopt more robust audit workplans based on residual risk. The Committee was informed that the workplan for 2022/23 was based on the high-level enterprise risk management categories contained in the Secretariat’s risk register addressing the following: strategic, financial, governance, fraud and corruption, managerial and operational risks. The Committee was further informed that the major focus would continue to be on programme management and mandate implementation, and that, unlike in the previous year, information resources and information technology, together with procurement and supply chain management, would feature greatly in the Division’s work (see figure I).

 

                            Figure I

                            Assignment by risk area

 

 

11.     The Committee notes that fraud and corruption risks, which make up a significant part of the workplan for 2022 of the Investigative Division, only contribute to 2 per cent of the workplan of the Internal Audit Division. The Committee also noted that, in 2021, the Investigation Division spent 36 per cent of its resources on the investigation of fraud and corruption (see figure III). Upon enquiry, OIOS informed the Committee that fraud and corruption risks spanned various categories including procurement, rations management and Umoja system controls.

12.     The Committee commends OIOS for considering the Secretariat-wide enterprise risk management risk register when devising its workplan. Given the critical nature of fraud and corruption risks, the Committee recommends that OIOS make a concerted effort to ensure that adequate coverage of those risks is taken up as a priority and that its planned work on fraud and corruption risks is more clearly reflected in its future workplans.

 

                            Assignment/resource trend analysis

13.     As shown in figure II, OIOS indicated that the Internal Audit Division plans to undertake 64 audit assignments relating to peacekeeping operations in the fiscal year 2022/23, compared with 65 assignments undertaken in the fiscal year 2021/22, which represents a continued downward trend – albeit minor – in the number of assignments from a high of 100 assignments in the fiscal year 2014/15. The number of posts, on the other hand, is expected to remain the same as for the fiscal year 2020/21, at 76, down from a high of 97 posts in fiscal year 2016/17.

 

                            Figure II

                            Assignment/posts resources trends

 

14.     For fiscal year 2022/23, the Committee was informed that the completion of 64 assignments was based on the assumption that all authorized positions would be filled. However, assuming that the Division maintains a 10 per cent vacancy rate in accordance with budget guidance, the number of completed assignments is expected to be 58. A list of proposed indicative audit topics is contained in annex I. The Committee will continue to monitor these trends in future reports and budgets.

 

                            Capacity gap and budget proposal for 2022/23

15.     OIOS informed the Committee that the number of available days compared with the number of days required to cover high risks every three years and medium risks every five years showed a capacity gap of 60 days. OIOS indicated that the current gap was manageable within its existing resources, hence no additional resources were requested by OIOS.

16.     The Committee notes the effort that the Internal Audit Division has put into managing its resources to address the risks faced by the Organization. In the light of the above, the Committee endorses the resource requirements for the Division, as proposed in the table on financial resources.

 

 

             B.    Inspection and Evaluation Division

 

                            Workplan implementation

17.     In paragraph 24 of its report on the proposed budget of OIOS under the support account for peacekeeping operations for the period from 1 July 2013 to 30 June 2014 (), the Committee had recommended that, in order for the Inspection and Evaluation Division to ensure its continued relevance to decision makers, it should, inter alia, finalize its reports in a timely manner. During the deliberations, the Committee was informed that, during the fiscal year 2021/22, and despite not being fully staffed, the Division had already completed three of the four planned assignments. The fourth report had been drafted and was expected to be issued in April 2022. The three completed assignments included evaluations of: (a) the contribution of the 51吃瓜 Multidimensional Integrated Stabilization Mission in Mali (MINUSMA) to the extension of State authority and the rule of law; (b) the support provided by the 51吃瓜 Organization Stabilization Mission in the Democratic Republic of the Congo (MONUSCO) to the rule of law and security institutions; and (c) a thematic evaluation of political affairs in peacekeeping operations. The fourth report, to be completed in April 2022, pertains to a thematic evaluation of women and peace and security issues in peacekeeping operations. The Committee was also informed that the Division had revised its planning assumptions so that the completion time for the assignments had been increased from 9 months to 12 months, which was believed to be a more realistic time frame for completing outcome-focused evaluations.

18.     The Committee acknowledges the efforts of the Inspection and Evaluation Division to complete its workplan. The Committee also believes that the revised planning assumptions will lead to sustained performance in the completion of the Division’s workplan without compromising on quality, and plans to continue to monitor workplan implementation trends.

19.     As part of the standard item on its agenda, the Committee also received updates on OIOS vacancy levels. It noted that the peacekeeping section of the Division had a vacancy rate of 27.2 per cent in December 2021 – slightly lower than the 30 per cent rate recorded as at 31 December 2020. Although the Committee was informed that a recruitment effort was under way that should enable the Division to hire a number of new evaluators, OIOS also noted that turnover was starting to increase as the pandemic situation improved and people sought new opportunities for personal and career reasons.

20.     Given the small size of the Inspection and Evaluation Division, vacancies have a significant impact on its ability to implement its workplan. The Committee therefore believes it imperative that the Division closely monitor the vacancy rate and take swift action to fill any additional vacancies that occur throughout the year.

 

                            Risk-based planning

21.     As was the case in previous budgets, OIOS informed the Committee that the workplan of the Division continued to be risk-based, with the aim of ensuring cyclical coverage of high-risk topics that aligned with the Organization’s strategic priorities. Accordingly, OIOS noted that the following factors were considered when identifying topics for the risk-based evaluation workplan: risk profile, strategic relevance, implementation maturity, and evaluability (including previous coverage, programme logic, data availability, and utility). OIOS also indicated that it had defined the following three levels of risk for peace operations based on the size and complexity of those operations and the associated mandate. Tier 1 covers the 51吃瓜 Multidimensional Integrated Stabilization Mission in the Central African Republic (MINUSCA), MINUSMA, MONUSCO and the 51吃瓜 Mission in South Sudan (UNMISS); tier 2 includes the 51吃瓜 Interim Force in Lebanon (UNIFIL) and the 51吃瓜 Interim Security Force for Abyei (UNISFA); and tier 3 includes the 51吃瓜 Interim Administration Mission in Kosovo (UNMIK), the 51吃瓜 Mission for the Referendum in Western Sahara (MINURSO) and the 51吃瓜 Peacekeeping Force in Cyprus (UNFICYP).

22.     OIOS further noted that it aimed to ensure more frequent coverage of higher-risk tier 1 missions, as well as coverage of all peace operations over the planned eight-year evaluation cycle. Six cross-cutting themes of higher risk or strategic relevance – namely political affairs; women and peace and security; youth and peace and security; climate security and risk; children and armed conflict; and either conflict-related sexual violence or preventing violent extremism – would also be covered by the end of fiscal year 2022/23.

23.     The Committee was further informed that, after applying the methodology for 2021/22, the Division had indicated that the tentative workplan for 2022/23 includes: (a) the five evaluations to be completed in 2022/23; and (b) five new evaluations to be started in 2022/23 and completed in 2023/24. A list of topics is provided in annex II.

24.     The Committee acknowledges the Division’s effort to show how its workplans are guided by organizational risks and will continue to follow up on progress in this regard. The Committee also calls upon OIOS to sustain efforts to align its work with the priorities of the organizational enterprise risk management framework.

 

                            Capacity gap analysis and the budget proposal

25.     The Committee was informed that the Division’s capacity gap analysis was centred on the following assumptions and approaches: (a) the new focus on substantive mission components, which has resulted in a decreased number of evaluable units (34); (b) 4.25 subprogramme evaluations will be required each year; and (c) 100 per cent post incumbency (that is, that all nine peacekeeping evaluator posts will be filled).

26.     Based on the above assumptions, OIOS indicated that 10.6 staff members would be required for the evaluation of peacekeeping operations over an eight-year cycle, while only 9 staff members are available, resulting in a capacity gap of 1.6 staff members.

27.     The Committee followed up with OIOS to enquire how the Division planned to address the identified capacity gap. In response, OIOS indicated that, as advised by the Controller, it would closely monitor its overall resources and use the available funds to address the resource gap as needed over the short term.

28.     The Committee encourages OIOS to consider reassigning resources as necessary to address the gap. In that connection, the Committee endorses the resource requirements as shown in the table on financial resources.

 

             C.    Investigations Division

29.     In reviewing the support account budget of the Investigations Division, the Committee recalled the reform initiative of the Secretary-General, as part of which, inter alia, he called for increased accountability. The Committee also focused on the vacancy rates and the time taken by the Division to complete the various investigations.

 

                            Workplan implementation

30.     The Committee was informed that the Investigations Division’s workplan implementation continued to be considered in the light of trends in the caseload, ageing and completion time. The Division noted that overall intake had risen slightly from 1,253 cases in 2020 to 1,317 as at 31 December 2021, and that the open caseload level had started to decrease owing to the high number of investigation closures. According to OIOS, the caseload had declined from a high of about 320 cases as at 31 December in 2020 to 279 as at 31 December 2021.

31.     The average completion time rose from about 10.5 months in 2020 to 12.9 months in 2021 – reversing a five-year downward trend that had started in 2015. The Committee asked OIOS to indicate the reason for the increase in the average completion times. The Office responded that the Investigations Division had observed a downward trend in completion time from 2015 to 2020 owing to a renewed emphasis on the importance of timely investigations, and specifically to an increase in managerial oversight and a reduction in the vacancy rate. OIOS stated that the start of the pandemic in 2020 had brought about a number of challenges, such as restrictions on travel, which had affected the securing of evidence; office lockdowns and an increase in working from home, which had led to the use of virtual tools to complete investigative steps such as witness and subject interviews; and recruitment freezes, which had led to an increase in the vacancy rate. Moreover, according to OIOS, the Division caseload had increased significantly from 2017 to 2020. Nevertheless, OIOS indicated that the increase in investigation timelines would be examined during 2022.

32.     The Committee was also provided with a breakdown of the caseload of the Investigations Division for the 2021/22 fiscal year. According to OIOS, although fraud, corruption, personnel and other matters represented the majority of open cases, the number of cases of sexual exploitation and abuse and of prohibited conduct remained significant (see figure III).

 

                            Figure III

                            Current caseload of the Investigations Division, by type

 

33.     The Committee agrees that reducing the average time taken to complete investigations should be a priority for the Investigations Division during the next year. The Committee will continue to monitor caseloads and average completion times at subsequent sessions.

34.     With regard to vacancy rates, the Committee was informed that the vacancy rate in the Division’s peacekeeping section had increased from a low of 6.6 per cent as at 31 December 2020 (, para. 38) to 24.6 per cent as at 31 December 2021.

35.     Given the high rate of turnover in the Investigations Division, the Committee believes that actively managing the vacancies in the Division should continue to be a high priority and ongoing process. The Committee will continue to monitor the vacancy rate at subsequent sessions.

 

                            Capacity gap analysis and budget proposal

36.     In determining the capacity gap of the Investigations Division for 2022/23, OIOS indicated that it had continued to consider: (a) the analysis of caseload levels overall and for selected specialist areas with dedicated investigators (such as sexual harassment investigations); (b) the identification of the anticipated future caseload (on the basis of historical levels and anticipated changes in organizational risk); and (c) the matching of anticipated caseload to current investigator capacity (all investigators, as well as for selected specialist areas), taking into account vacancy rates and other limitations. For sexual harassment investigations, OIOS noted that the forecast had been based on data from 2019 and 2020. In addition, the Office indicated that the Division expected the number of sexual harassment cases to return to pre-pandemic levels as remote working decreases during 2022. For all investigations, the forecast was based on actual performance by the end of 2021; the forecast of the maximum number of open cases was based on the actual caseload at the end of January 2022.

37.     In that regard, the Committee was informed that the capacity gap for the Investigations Division would be calculated on the basis of its current capacity versus the capacity required to handle the anticipated caseload within existing timeliness targets. OIOS indicated that, overall, at the current staffing level of 68 active investigators, with each investigator conducting five open investigations and completing six investigations per year, and accounting for the vacancy rate, there was no significant gap. The Division therefore believes that the projected caseload for 2022/23 will be manageable within the existing resources.

38.     Having reviewed the workplan of the Investigations Division and following subsequent clarifications from OIOS, the Committee endorses the resource levels as presented by the Office.

 

 

         IV.   Conclusion

 

39.     The members of the Independent Audit Advisory Committee respectfully submit the present report containing their comments and recommendations for consideration by the Advisory Committee on Administrative and Budgetary Questions and the General Assembly.

 

 

(Signed) Janet St. Laurent

Chair, Independent Audit Advisory Committee

(Signed) Agus Joko Pramono

Vice-Chair, Independent Audit Advisory Committee

(Signed) Dorothy Bradley

Member, Independent Audit Advisory Committee

(Signed) Anton Kosyanenko

Member, Independent Audit Advisory Committee

(Signed) Imran Vanker

Member, Independent Audit Advisory Committee

Annex I

 

 

                     Preliminary list of proposed peacekeeping audits by the Internal Audit Division for the fiscal year 2022/23*

                        Middle East Regional Audit Office

1.       Audit of strategic planning and accountability in the 51吃瓜 Disengagement Observer Force

2.       Audit of strategic planning and accountability in the 51吃瓜 Peacekeeping Force in Cyprus

3.       Audit of civil affairs activities in the 51吃瓜 Interim Force in Lebanon (UNIFIL)

4.       Audit of cybersecurity preparedness in UNIFIL

5.       Audit of political affairs activities in UNIFIL

6.       Audit of safety and security operations in UNIFIL

7.       Audit of staff entitlements in UNIFIL

8.       Audit of the Office of the 51吃瓜 Special Coordinator for Lebanon

9.       Audit of the 51吃瓜 Truce Supervision Organization/Office of the Special Coordinator for the Middle East Peace Process and Personal Representative of the Secretary-General to the Palestine Liberation Organization and the Palestinian Authority

 

                            51吃瓜 Multidimensional Integrated Stabilization Mission in the Central African Republic

1.       Audit of aviation safety

2.       Audit of cybersecurity preparedness

3.       Audit of the child protection programme

4.       Audit of procurement

5.       Audit of electoral support activities

6.       Audit of the protection of civilians

7.       Audit of fleet management

 

                            51吃瓜 Multidimensional Integrated Stabilization Mission in Mali

1.       Audit of aviation safety in the 51吃瓜 Multidimensional Integrated Stabilization Mission in Mali (MINUSMA)

2.       Audit of security sector reform

3.       Audit of cybersecurity preparedness

4.       Audit of electoral support

5.       Audit of Joint Operations Centre activities

6.       Audit of the management of construction projects

7.       Audit of rations management

* Indicative and subject to change as a result of various factors.

 

                            51吃瓜 Organization Stabilization Mission in the Democratic Republic of the Congo

1.       Audit of the corrections support programme

2.       Audit of the civil affairs programme

3.       Audit of support to the Armed Forces of the Democratic Republic of the Congo

4.       Audit of support to the Congolese National Police

5.       Audit of aviation safety

6.       Audit of the protection of civilians

7.       Audit of centralized warehouse management

8.       Audit of the closure of regional offices and disposal of assets

 

                            Headquarters

1.       Audit of the procurement of air assets in the 51吃瓜

2.       Audit of the effectiveness of medical evacuations

3.       Audit of the implementation of change management in the new organizational structure of the Department of Political and Peacebuilding Affairs and the Department of Peace Operations

4.       Audit of the policy and guidance processes of the Department of Political and Peacebuilding Affairs and the Department of Peace Operations, and of backstopping support to mainstream the response to the coronavirus disease (COVID-19) pandemic in their programmes of work

5.       Audit of the Office of the Special Envoy of the Secretary-General for Yemen and the 51吃瓜 Mission to Support the Hudaydah Agreement

6.       Audit of the 51吃瓜 Military Observer Group in India and Pakistan

7.       Audit of the management of close protection officers by the Department of Safety and Security (with the assistance of related field audit units)

 

                            Resident Audit Office (Entebbe, Uganda)

1.       Audit of education grant disbursement at the Regional Service Centre in Entebbe

2.       Audit of engineering projects in the 51吃瓜 Interim Security Force for Abyei (UNISFA)

3.       Audit of financial services provided by the Regional Service Centre

4.       Audit of onboarding and separation activities at the Regional Service Centre

5.       Audit of procurement and contract management in UNISFA

 

                            51吃瓜 Mission in South Sudan

1.       Audit of the access control and card exchange system

2.       Audit of contract management

3.       Audit of environmental sustainability activities

4.       Audit of field office operations in the implementation of the mandate of the Mission

5.       Audit of air operations

6.       Audit of local procurement activities

7.       Audit of military operations

8.       Audit of the political affairs programme

9.       Audit of the protection, transition and reintegration programme

10.     Audit of the capacity-building programme of the 51吃瓜 police and support to the South Sudan National Police Service

 

                            51吃瓜 Assistance Mission in Somalia and 51吃瓜 Support Office in Somalia

1.       Audit of facilities management and occupational health and safety in the 51吃瓜 Assistance Mission in Somalia (UNSOM) and the 51吃瓜 Support Office in Somalia (UNSOS)

2.       Audit of cybersecurity in UNSOM and UNSOS

3.       Audit of the human rights due diligence policy on 51吃瓜 support to non-51吃瓜 security forces in UNSOM and UNSOS

4.       Audit of procurement activities in UNSOS

5.       Audit of the use and management of contracts in UNSOM and UNSOS

6.       Audit of movement control operations in UNSOS

 

                            Information and communications technology

1.       Audit of unmanned aerial vehicle systems at MINUSMA

2.       Audit of the enterprise identity management systems in the Secretariat

3.       Audit of the Case Management Tracking System, formerly known as the Misconduct Tracking System

4.       Audit of the electronic fuel management system, in the Office of Information and Communications Technology and MINUSMA

5.       Audit of email security in the Secretariat

 

 

Annex II

                     Summary of Inspection and Evaluation Division assignments for 2022/23*

Five evaluations are expected to be completed in 2022/23:

1.       Evaluation of support provided by the 51吃瓜 Mission in South Sudan for State authority, stabilization and the rule of law

2.       Evaluation of support provided by the 51吃瓜 Multidimensional Integrated Stabilization Mission in the Central African Republic for State authority, stabilization and the rule of law

3.       Evaluation of support provided by the 51吃瓜 Interim Administration Mission in Kosovo for State authority, stabilization and the rule of law

4.       Thematic evaluation of youth and peace and security

5.       Thematic evaluation of climate security

 

Five evaluations are expected to start in 2022/23 and be completed in 2023/24:

1.       Evaluation of the 51吃瓜 Interim Force in Lebanon (component to be determined)

2.       Evaluation of the 51吃瓜 Interim Security Force for Abyei (component to be determined)

3.       Evaluation of the 51吃瓜 Mission for the Referendum in Western Sahara (component to be determined)

4.       Thematic evaluation (topic to be determined)

5.       Evaluation of the synthesis report on the rule of law in peacekeeping

 

* Indicative and subject to change as a result of various factors.