A. Participating organizations
B. Other external oversight bodies
49. The Unit is fully aware of the importance of its relations with the participating organizations and with bodies bearing oversight responsibilities as a fundamental working tool aimed at exchanging information and views, improving the quality and accuracy of background information and avoiding overlapping and unnecessary duplication of effort.
50. The Unit has continued to make efforts to strengthen its cooperation and coordination with both the legislative bodies and the secretariats of the participating organizations. In this regard, the Unit has regularly called upon legislative bodies to give greater attention to its reports and recommendations and to provide it with their comments, suggestions and instructions.
51. In accordance with article 6 of its statute, the Unit is empowered to make on-the-spot inquiries and investigations, some of which may be without prior notification, as and when the Inspectors themselves may decide, in any of the services of the organizations. However, the Unit has refrained from exercising that prerogative in order to allow the secretariats involved enough time and full opportunity to interact with the responsible Inspectors and the Unit and also to satisfy the essential requisite of transparency.
52. During the period of the present report, JIU members attended the forty-ninth session of the General Assembly, in particular the meetings of the Assembly's Second, Third, Fourth and Fifth Committees, to introduce and discuss the Unit's reports.
53. It is useful to point out that the practice of presenting reports of concern to the Economic and Social Council was re-established. The Unit wishes to recognize the cooperation granted by the secretariat of the Council in this regard and is pleased to continue and reinforce this practice.
54. The Chairman attended the first part of the thirty-fourth session of the Committee for Programme and Coordination (CPC), held in New York from 16 to 23 May 1994, at which JIU reports were considered.
55. The Chairman, the Vice-Chairman and individual Inspectors attended meetings of legislative bodies of participating organizations where issues of concern to the JIU would be discussed. The following meetings, among others, were attended by Inspectors:
- twenty-sixth meeting of representatives of Internal Audit Services of United Nations Organizations and Multilateral Financial Institutions, 22-24 May 1995, New York;
- meeting of the Consultative Committee on Administrative Questions (CCAQ), 1 and 2 June 1995, Geneva;
- thirtieth session of the Economic Commission for Africa, twenty-first meeting of the Conference of Ministers, 1-4 May 1995, Addis Ababa;
- eighty-second session of the General Conference, International Labour Organization, 6-23 June 1995, Geneva;
- forty-first session of the Trade and Development Board, United Nations Conference on Trade and Development, 20-31 March 1995, Geneva;
- substantive session of the Economic and Social Council, 26 June-28 July 1995, Geneva;
- fifty-first session of the Commission on Human Rights, 30 January-10 March 1995, Geneva;
- eighteenth session of the Economic and Social Commission for Western Asia, 22-25 May 1995, Beirut.
56. The exchange of views and contacts with the secretariats of participating organizations, especially with internal oversight units, have increased over the years. The Chairman, usually accompanied by the Executive Secretary, held meetings in Geneva with a number of heads of agencies and programmes. The discussions dealt with ways and means of improving the working relations with the respective secretariats, as requested by the General Assembly in its resolution 48/221.
57. In general, the executive heads concerned expressed appreciation for the work of the JIU and recognized its contribution to the internal administrative and management functioning of the respective organizations. The Unit welcomes constructive criticism supported by objective analysis of its reports.
58. The relations with the ACC and its subsidiary bodies continue to be constructive and pragmatic. The ACC has been attentive to JIU reports and is making efforts to produce joint comments on time in accordance with the JIU reporting procedure as envisaged in article 11 of its statute.
59. The ACC and its subsidiary bodies are aware of the importance of issuing their comments as expeditiously as possible. The JIU is committed to circulating its reports on time in order to allow the ACC to produce meaningful and timely comments.
60. The Unit has continued its working relations and practical cooperation with other external oversight bodies. A joint ACABQ-JIU meeting took place in Geneva in September 1994. It was an opportunity for a discussion of issues of common interest in order to maintain a close relationship between the two bodies, as recommended in paragraph ? of General Assembly resolution 48/221 of 23 December 1993. On various occasions, the Chairman, the Vice-Chairman and other members of the Unit met with their counterparts in the ACABQ. For example, the presentation by the Chairman of the JIU budget proposals became a good opportunity for the Unit to exchange views with the ACABQ.
61. In accordance with article 11, paragraph 4 (d) of the JIU statute, the ACABQ is entitled to issue comments and observations on any of the JIU's reports which fall within its competence. Furthermore, in accordance with article 9 of the statute, in preparing its work programme, the Unit shall take into account suggestions received from, among others, bodies of the United Nations system concerned with budgetary control, investigation, coordination and evaluation. The Unit is aware of the heavy workload of the ACABQ but it hopes that the Committee will make an extra effort in this regard.
62. The working interactions with the CPC are also meaningful. The CPC has traditionally been interested in considering JIU reports and normally makes concrete comments, suggestions and recommendations for consideration by the General Assembly. It has also been active in making suggestions for issues to be included in the JIU work programme. The JIU welcomes and commends this cooperation between the two external oversight bodies.
63. The close relationship between the JIU and the International Civil Service Commission (ICSC) should be highlighted. The ICSC has been active in providing comments on the JIU work programme. The JIU has benefited from the experience of the ICSC in its field of competence and intends to develop further this cooperation by more practical means. The Chairman and the Executive Secretary of the ICSC held a meeting with the Inspectors in Geneva. It was also an opportunity for a discussion of issues of common interest.
64. The JIU's relations with the Panel of External Auditors and the United Nations Board of Auditors further expanded during the reporting period both through exchange of documents and information and through consultations on common issues, including relations with the Office of Internal Oversight Services.
65. The Office of Internal Oversight Services (OIOS) was established by the General Assembly through its resolution 48/218 B of 29 July 1994, in which the Assembly again emphasized the need to ensure respect for the separate and distinct roles of internal and external oversight mechanisms and to strengthen the external oversight mechanisms, and also reaffirmed the role of the JIU in accordance with its mandate.
66. As part of the reporting procedure of the OIOS, the role of the JIU in the area of oversight services was highlighted in paragraph 5, subparagraph (e) (iii) of resolution 48/218 B. which stated that: "The Board of Auditors and the Joint Inspection Unit shall be provided with copies of all final reports produced by the Office as well as the comments of the Secretary-General on them and shall provide the Assembly with their comments as appropriate".
67. The Unit welcomes this additional responsibility and has approached it seriously in its determination to satisfy Member States to whom it is accountable. It has done so despite the added strains on its resources which that responsibility has entailed.
68. Working relations between the JIU and the OIOS are excellent. Both units are aware of their separate and distinct roles, the former as the only external system-wide oversight body accountable to the Member States and the latter as the United Nations internal oversight body accountable to the Secretary-General.
69. The JIU is satisfied with the current operational relations between the two units and intends to improve, strengthen and refine them. In fact, several issues included in the work programme of the JIU have been suggested to it by the OIOS as an example of constructive cooperation.
70. The JIU wishes to reiterate the proposal contained in its 1994 report to the General Assembly 4/ that compliance with and follow-up of approved recommendations concerning the United Nations emanating from external oversight bodies should be included in the functions assigned to the OIOS. The General Assembly may wish to take action on that recommendation.
71. The JIU, as a system-wide external oversight body with broad powers, has in the course of its work developed over the years relations with organizations and institutions outside of the United Nations system, including governmental institutions; regional organizations such as the European Union, the League of Arab States, the North Atlantic Treaty Organization, the Organization of American States, the Organization of African Unity, the Organization of the Islamic Conference, the Latin American Economic System and the Organization for Security and Cooperation in Europe; non-governmental organizations, and research institutions. The JIU is currently taking steps aimed at increasing and further developing relations with specialized institutions like the International Organization of Supreme Audit Institutions (INTOSAI).
