ACCOUNTABILITY
Overview
UNICEF’s Cooperation Programme in China operates
within a comprehensive set of rules, regulations, procedures,
and controls. All procedures are conducted within the framework
of UNICEF’s Cooperation Agreement with the Government of China,
signed by both the Government (Ministry of Commerce) and UNICEF.
This provides the legal framework for
UNICEF’s work.
UNICEF assistance is implemented through national, provincial
and local authorities. UNICEF staff monitor the activities
and projects. UNICEF has a financial management tracking system
that monitors all income and expenditures at the country level.
This system is continually accessible by UNICEF staff in New
York headquarters, who also exercise financial oversight.
Preventive and Risk Control Measures
UNICEF disburses cash to local counterparts
for agreed activities. All cash disbursement is made from
UNICEF-Beijing’s bank account, directly to the bank account
of the implementing partner. UNICEF funds are normally advanced
to cover three months’ needs at a time. Further advances only
take place if the previous advance has been satisfactorily
accounted for.
Contracts to carry out specific tasks have to undergo a rigorous
screening and selection process by an in-house Contract Review
Committee. Depending on the service being rendered, there
may also be a competitive bidding process.
Supply and printing functions are centrally controlled and
managed by the UNICEF field office. Bidding processes are
carried out under transparent selection procedures. Offshore
supplies are ordered and managed by the UNICEF Supply Division
in Copenhagen. All supplies are monitored by UNICEF to their
delivery points.
Audits
UNICEF field offices are subject to two
kinds of audit: internal and external. Internal audits are
conducted by UNICEF’s Office of Internal Audit, which reports
directly to the UNICEF Executive Director. The Institute of
Internal Auditors, which sets professional standards for US
internal auditors, conducted a quality assurance review and
noted that UNICEF’s Office of Internal Audit meets the standards
for the practice of internal auditing. Each year, the Office
of Internal Audit submits an annual report on audit findings
with an oral presentation to UNICEF's Executive Board, composed
of representatives of United Nations member states. External
audits of UNICEF field offices are conducted by a team of
auditors who have been elected by the United Nations General
Assembly from among the supreme audit institutions of member
states. Audit Reports of the UN Board of Auditors are public,
being
tabled in the UN General Assembly.
Reporting
Following this Three Month Report, UNICEF
will be providing a Six Month Report and a One Year Report.
Reports will be released yearly thereafter.
|
