Statement by Ambassador H.E. Mr. Ajit Kumar on Report of Independent Audit and Oversight Committee (IAOC) during 64th meeting of the Standing Committee of the Executive Committee of the High Commissioner's Programme Statement by Ambassador H.E. Mr. Ajit Kumar on Report of Independent Audit and Oversight Committee (..

Statement by Ambassador H.E. Mr. Ajit Kumar on Report of Independent Audit and Oversight Committee (IAOC) during 64th meeting of the Standing Committee of the Executive Committee of the High Commissioner's Programme

PERMANENT MISSION OF INDIA
GENEVA
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64th Meeting of the Standing Committee of the Executive Committee
of the High Commissioner’s Programme
(21-22 September 2015) – 21.9.2015

Statement of H.E. Mr. Ajit Kumar, Ambassador & Permanent Representative of India to UN and other International Organizations

Mr. Chairman,

 1.      At the outset, my delegation would like to convey its deep appreciation to you for detailed presentation on various management, financial and administrative issues related to the function of UNHCR. We would also like to place on record our appreciation to the UNHCR team for detailed documentation and preparations for this event. 

2.      My statement is on Report of Independent Audit and Oversight Committee(IAOC).  We have taken note of your comments on the report of IAOC 2014-15 and happy to know that the IAOC has given its free and frank opinion on the functioning of UNHCR. It clearly shows the independence accorded to IAOC in discharging its functions. 

3.      We may like to refer to the reservations expressed by IAOC regarding lack of clarity of the mandate and the performance of inspection functions in UNHCR and its recommendations for independent evaluation over the preset practice of peer review. You will appreciate that it is an extremely important observation and useful suggestion for UNHCR’s functioning. 

4.      We call for independent evaluation through system wide benchmarking of inspection outputs and future options to clarify that the role of inspection functions are distinct from internal audit.  We are of the view that inspection service should be carried out against clearly identified indicators so that the performance of inspections are measured objectively. 

5.      UNHCR has several contracts with private partners who in turn have third party obligations.  In order to avoid potential conflicts of interest and contingent liabilities because of the actions of third parties, it is necessary to spell out the terms and conditions of engagement including self-disclosure requirements and accounting norms to the private partners, before entering into any agreement. In this regard, we fully support the recommendations made by IAOC to ensure adequate and independent investigation functions to prevent possible fraud by third parties. 

6.      We fully endorse the views expressed in the Independent Audit and Oversight Committee Report for appointing the Inspector General through advertisement and open selection process based on competence, experience and professional acumen.
7.      On the issue of financial planning, we urge UNHCR to consider possible mitigation measures and prepare strategic financial scenarios in the light of irregular fund flows, potentially declining revenues while increasing needs. 
8.      We thank the external auditors for their insightful observations on various financial and other related aspects of UNHCR activities.  We are confident that UNHCR will rigorously implement the recommendations of IAOC, and if there are any constraints in implementing these recommendations, UNHCR will bring it to the attention of Members States for guidance.  

I Thank you, Mr. Chairman.

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