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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

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


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