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NSIAD-93-72R 1 (1992-10-19)

handle is hein.gao/gaobackdr0001 and id is 1 raw text is: United States Wahington, D.C. 20548 National Security and International Affairs Division B-250895 October 19, 1992 The Honorable Lawrence Eagleburger The Acting Secretary of State 147808 Dear Mr. Secretary: We take note that the United Nations (U.N.) has an initiative underway looking into the concept of developing a central audit and evaluation authority. Because we have long supported this concept and have been instrumental in establishing many of the U.S. federal Inspectors General offices, we feel that our expertise in this area could assist the United Nations in its effort. As a result of our continuing work on U.N.-related issues, we recently (1) reviewed the structures and certain operational aspects of the internal and external audit and evaluation units within the U.N. system and (2) examined whether a central authority might improve the effectiveness of the current U.N. system of audit and evaluation. We excluded the United Nations' specialized agencies from the scope of our review because, unlike the U.N. system that is under the control of the General Assembly, the specialized agencies operate under the auspices of their own individual governing bodies. We would like to share the results of our review with you and request that you consider sharing them with the appropriate U.N. officials. Our review revealed that the current U.N. internal and external audit and evaluation structures (4 internal and 2 external units) do not ensure program accountability or provide member states with adequate oversight of the United Nations' finances and operations. Although some improvements have been made over the past few years to address some system deficiencies, significant problems remain. These include fragmented audit and evaluation functions that at times result in duplication of effort and at other times produce gaps in audit and evaluation coverage; GAO/NSIAD-93-72R U.N. Audit and Evaluation 5/

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