Delivering as One .pdf



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Lessons learned from audits of
Delivering as One and the way
ahead.

1

Purpose of the study
Objectives
• Inform the development of SoPs
I.
for audits of countries adopting the II.
Delivering as One approach.
• Provide feedback to the UNDG.

Questions
Gaps in audit coverage?
How effective has the follow-up
to recommendations at the
country and UN-DOCO level
been?
III. What are the key elements for
developing audit SoPs based on
lessons learned?
IV. Have the audits of DaO countries
been carried out effectively and
efficiently?
2

Methodology
• Analysis of audit issues raised in audits of DaO countries.
• Comparison to areas formulated in DaO SoPs (‘new areas’)

• Client satisfaction surveys of audit process and results
• Interviews with UN-DOCO.
• Analysis of audit recommendations and implementation status;
reasons for delay (where relevant).
• Analysis of audit team composition, how time was spent, costs
and milestones of the engagements.

3

Background
• Purpose was to make the UN system
more coherent and efficient.
• In 2006, 8 pilot countries.

Audit coverage of DaO countries has been
low

Evolution of DaO countries
60
50

52 54

40

43

30
27

20

36

19

10
0

30

33

8

10 11

4

Recurrent audit issues
• Areas with most issues raised
One Programme and Operating
as one (67 percent of all issues
raised).
• Area with the least issue:
Communicating as One.
• High Priority recommendations
• One Programme
• Operating as One

Severity level of the audit recommendations

One Programme

12

Operating as One

6

6

Common Budgetary Framework

4

One Leader

4

19

5

4

Communicating as One 0 4
0

5
High

10

15

20

25

30

Medium

5

Areas of risk not covered previously
• SoPs finalized after the 4 audits had been undertaken.
• Expectation that the UNCT will adopt the SoPs progressively
• SoPs are an evolving level of guidance.
• Future audit teams can explore new areas of risk for DaO and its application
in-country.

• Content analysis of the SoPs compared to audit work performed until
now reveals that the pillars with most ‘new areas’ that could be
covered are:
• Common Budgetary Framework and One Fund (if applicable)
• Operating as One
6

Follow-up of the audit
• Of 64 recommendations, all but 2 have been
implemented as of August 2016 (2 were
withdrawn).
• Some reasons for the delay in implementing the
recommendations, as explained by the auditees
in their communications with UNDP, were:
Current UNDAF extended for a year
Developing a Resource Mobilization Strategy
Developing a business continuity plan
Challenges to include capacity-building estimates
into the approved budget
• Delays in updating the One Fund terms of reference
to include allocation criteria for un-earmarked funds
• Developing an assurance plan for HACT
implementation





• In one case, it took the auditee 23
months to take action on the
recommendations.

Recommendations and who
is primarily responsible
Responsible for implementing
recommendation

No. of recommendations

HQ (UNDG and/ or UN DOCO)

5 ( 3 high/ 2 medium)

UNCT

29 (13 high/ 16 medium)

RC/ RC Office or Joint Office

30 (10 high/ 20 medium)
Total

64

7

Key elements to developing audit SoPs

• Follow the risks. The pillars that appear to be most challenging for
the implementation of DaO are One Programme and Operating as
One.
• Practicality. The SOP should consider measures that can reduce the
overall engagement timeline and cost.
• Client focus. What can add value to the DaO countries moving
forward?
• Training. Auditors can address a concern raised by clients by training
in the DaO SoPs.
8

Audit process
• Audits covered 1+ yrs of
• Average audit team size: 6
activities and expenditure.
auditors
• Management was notified on
• Average time in the filed: 11
time (95-36 days in advance).
days
• Draft reports for management
• Estimated cost of the
comments sent 90-185 days
engagement: $270,000
after the field mission.
• For 3 of the audits, management
took over 105 days to provide
comments.
9

Audit process (cont.)
What worked well?
• Communication with the auditee.
• Audit process while in the field.

Challenges
• Overall client satisfaction ranked
low (2.4 on a scale of 5).
• Client satisfaction has been on the
decline
• 2012, score was 4.0; in 2015, 2.0.

• Areas of least client satisfaction:

• Understanding of the operations and
objectives of DaO
• Timeliness of the audit report
• When the audits took place
• Recommendations not always useful
10

Enhance coverage while reducing costs
Three options being considered… • Establish a refocused new
approach. Allow the IAS to do
• Continue current practice.
more than one or two audits of
Selecting a One Fund, a MDTF or
the joint structure of MDTFs, JPs,
a JP for one or two joint audit(s)
and 5 pillars of DaO per year.
a year, funded by the IAS
participating in the audit.
• Explore options to recover
costs. There are legal
impediments that need to be
considered and resolved.
11


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