Delivering as One .pdf
Nom original: Delivering as One.pdf
Titre: Delivering as One Sept 6 2016_final clean (Read-Only)
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Lessons learned from audits of
Delivering as One and the way
Purpose of the study
• Inform the development of SoPs
for audits of countries adopting the II.
Delivering as One approach.
• Provide feedback to the UNDG.
Gaps in audit coverage?
How effective has the follow-up
to recommendations at the
country and UN-DOCO level
III. What are the key elements for
developing audit SoPs based on
IV. Have the audits of DaO countries
been carried out effectively and
• 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.
• Purpose was to make the UN system
more coherent and efficient.
• In 2006, 8 pilot countries.
Audit coverage of DaO countries has been
Evolution of DaO countries
Recurrent audit issues
• Areas with most issues raised
One Programme and Operating
as one (67 percent of all issues
• Area with the least issue:
Communicating as One.
• High Priority recommendations
• One Programme
• Operating as One
Severity level of the audit recommendations
Operating as One
Common Budgetary Framework
Communicating as One 0 4
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
• Content analysis of the SoPs compared to audit work performed until
now reveals that the pillars with most ‘new areas’ that could be
• Common Budgetary Framework and One Fund (if applicable)
• Operating as One
Follow-up of the audit
• Of 64 recommendations, all but 2 have been
implemented as of August 2016 (2 were
• 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
• In one case, it took the auditee 23
months to take action on the
Recommendations and who
is primarily responsible
Responsible for implementing
No. of recommendations
HQ (UNDG and/ or UN DOCO)
5 ( 3 high/ 2 medium)
29 (13 high/ 16 medium)
RC/ RC Office or Joint Office
30 (10 high/ 20 medium)
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
• 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
• Training. Auditors can address a concern raised by clients by training
in the DaO SoPs.
• Audits covered 1+ yrs of
• Average audit team size: 6
activities and expenditure.
• Management was notified on
• Average time in the filed: 11
time (95-36 days in advance).
• Draft reports for management
• Estimated cost of the
comments sent 90-185 days
after the field mission.
• For 3 of the audits, management
took over 105 days to provide
Audit process (cont.)
What worked well?
• Communication with the auditee.
• Audit process while in the field.
• Overall client satisfaction ranked
low (2.4 on a scale of 5).
• Client satisfaction has been on the
• 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
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.