COMITÉ PERMANENTE DE PROGRAMAS Y FINANZAS - Vigésima séptima Reunión INFORME SOBRE LA IMPLEMENTACIÓN DE LAS RECOMENDACIONES DE LOS INTERVENTORES ...
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S/27/8
Original: inglés
15 de octubre de 2020
COMITÉ PERMANENTE DE PROGRAMAS Y FINANZAS
Vigésima séptima Reunión
INFORME SOBRE LA IMPLEMENTACIÓN DE LAS RECOMENDACIONES
DE LOS INTERVENTORES EXTERIORES DE CUENTASS/27/8
INFORME SOBRE LA IMPLEMENTACIÓN DE LAS RECOMENDACIONES
DE LOS INTERVENTORES EXTERIORES DE CUENTAS
Introducción
1. En la Vigésima sexta Reunión del Comité Permanente de Programas y Finanzas, celebrada en
julio de 2020, los Interventores Exteriores de Cuentas, el Contralor y Auditor General de Ghana,
presentaron a los Estados Miembros su informe para el ejercicio financiero de 2019, consignado en el
documento S/26/CRP/1.
2. La Administración aceptó las recomendaciones formuladas en dicho informe y se comprometió
a tomar las medidas correctivas. Si bien mantiene este compromiso, cabe destacar que en algunos
casos el pleno cumplimiento de las recomendaciones requerirá recursos y tiempo adicionales.
3. El cuadro que se presenta a continuación presenta el número de recomendaciones formuladas
por los Interventores Exteriores de Cuentas durante los últimos seis ejercicios financieros.
Ejercicio financiero auditado
2014 2015 2016 2017 2018 2019 Total
S/16/CRP/15* S/18/CRP/10* S/20/CRP/1* S/22/CRP/1* S/24/CRP/1* S/26/CRP/1*
Recomendaciones
37 43 47 54 35 56 272
formuladas
Recomendaciones
implementadas antes
-36 -40 -41 -40 -21 -178
del último informe
(S/25/6)
Recomendaciones
implementadas desde el -1 -5 -1 -47 -54
último informe
Recomendaciones
pendientes de 1 3 5 9 13 9 40
implementación
* Informes de los Interventores Exteriores de Cuentas
4. El Anexo al presente informe contiene un cuadro en el que se enumeran las recomendaciones
pendientes de implementación en el informe anterior y aquellas que fueron objeto de medidas
durante los ejercicios financieros de 2019 y 2020. Ese cuadro también contiene lo siguiente: a) la
respuesta de la Administración de la OIM; b) una descripción de las medidas correctivas adoptadas o
en progreso; y c) la fecha de cumplimiento previsto de las recomendaciones pendientes.
5. Las recomendaciones enumeradas en el Anexo se clasifican bajo las categorías “en curso” o
“implementadas”. Para facilitar la comprensión, la clasificación bajo las categorías en curso o
implementadas, se efectúa según el ejercicio financiero más reciente y en el mismo orden en que
aparecen en el informe de intervención de cuentas respectivo, además se enumeran por tipo de
auditoría, a saber: de certificación, provisional, de ejecución o de cumplimiento.S/27/8
Anexo (únicamente en inglés)
ONGOING RECOMMENDATIONS Página 1
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2019 We urged management to consider the Management agreed with the recommendation and stated An analysis is being conducted to determine an December
CERTIFICATION determination of a threshold and a that they would determine a threshold and discount rate appropriate threshold and discount rate for 2020
AUDIT discount rate which would be applicable to for non-current assessed contribution receivables. incorporation into the IOM IPSAS Manual.
Geneva
guide assigned staff so as to eliminate any
(19-CT-CH10-03)
discretional interpretation on how the
non-current assessed contribution
receivable ought to be treated in the
Annual Financial Report.
2019 We urged the Chief of Mission to Management accepted the recommendation and the Office Steps have been taken, with the guidance of the December
COMPLIANCE establish effective risk management stated that further guidance will be sought with the Regional Office in Dakar and the IOM Chief Risk Officer 2020
AUDIT process in compliance with IN213 and Regional Office Dakar and the IOM Chief Risk Officer in HQ at Headquarters, to establish the Risk Management
Bamako
ensure systematic identification and in order to establish the Risk Management Matrix. Matrix.
(19-CO-ML10-03)
documentation of significant risk and put
in place the necessary controls to mitigate
them.
The acronyms used in this table include the following:
BCP: business continuity plan KPI: key performance indicator
GPSU: Global Procurement and Supply Unit, Manila Administrative Centre OSI: Operational Support Income
HCPU/MAC: Health Claims Processing Unit, Manila Administrative Centre PRIMA: Project Information and Management Application
HRM: Human Resources Management Division PRISM: Processes and Resource Integrated Systems Management, the IOM enterprise resource planning system
ICT: information and communication technology PSD: Procurement and Supply Division
IGF: Internal Governance Framework SOP: standard operating procedure
IPSAS: International Public Sector Accounting Standards VAT: value added taxS/27/8
Anexo (únicamente en inglés)
Página 2 ONGOING RECOMMENDATIONS (continued)
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2019 To increase the number of medical claims Management agreed with the recommendation and wish Whether or not to process claims internally is January 2021
PERFORMANCE processed by the HCPU per month, we to highlight ongoing assessment if claims are to be currently being assessed.
AUDIT recommended that, the HR Division should processed internally.
Geneva
redefine the tasks of the two most
(19-PE-CH10-01)
experienced staff in HCPU-Manila from
their current schedule to concentrate on
evaluation of claims only, and train the two
staff who open pouches and sort claims to
work on the electronic claims submission
when it is operationalised to help increase
the number of processed claims per
month.
2019 To improve on detection of altered Management agreed with the recommendation and wish Whether or not to process claims internally is January 2021
PERFORMANCE document, the HCPU should combine a to highlight ongoing assessment if claims are to be currently being assessed.
AUDIT variety of ways in detecting the processed internally.
Geneva
authenticity of documents including:
(19-PE-CH10-03)
checks for obvious mistakes in the scanned
documents, look out for unusual alteration
in the text which could be a manipulation
of scanned text in the computer, and verify
documents against official database from
the proposed source of the document.S/27/8
Anexo (únicamente en inglés)
ONGOING RECOMMENDATIONS (continued) Página 3
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2019 To facilitate staff motivation, Management agreed with the recommendation and wish Whether or not to process claims internally is January 2021
PERFORMANCE improvements in accuracy and to highlight ongoing assessment if claims are to be currently being assessed.
AUDIT completeness of claims, we recommended processed internally.
Geneva
that, management of IOM should design a
(19-PE-CH10-04)
formal structure for the HCPU to also take
account of succession plan for the Unit to
boost the morale of HCPU staff with
regards to career progression. Increase the
frequency of visits by the Insurance
specialist in Geneva to Manila for first-
hand information for decision-making and
to have physical contact with operational
staff to discuss their concerns. The Head of
HCPU-MAC should delegate more of her
responsibilities to the longest serving in
the staff HCPU to free her to execute
strategic work.
2019 To ensure that HCPU staff are maintained Besides agreeing with our recommendation, management Based on the outcome of the assessment, and if claims January 2021
PERFORMANCE and have the relevant skills which will be highlighted further that if claims continue to be processed are processed internally, further action will be taken
AUDIT utilised efficiently, we recommended that, internally relevant actions will be taken to improve current to improve current processes and procedures.
Geneva
the HR Division should motivate staff and processes and procedures. These will include, revision of
(19-PE-CH10-05)
formerly assess their performance to current roles and team building activities to ensure good
inform management of the relevant transition.
training interventions required to
complement their roles.S/27/8
Anexo (únicamente en inglés)
Página 4 ONGOING RECOMMENDATIONS (continued)
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2019 We recommended that the HR Division Management agreed with the recommendation and wish Based on the outcome of the assessment, and if claims January 2021
PERFORMANCE should assess the training needs for the to highlight ongoing assessment if claims are to be are processed internally, further action will be taken
AUDIT HCPU in order to provide them with ‘tailor- processed internally. Management highlighted that if to improve current processes and procedures,
Geneva
made’ training, and continue to support claims continue to be processed internally relevant actions including training to give staff members an in-depth
(19-PE-CH10-06)
the HCPU staff where practicable to visit will be taken to improve current processes and procedures. understanding thereof and thus increase efficiency.
Offices with doctors to continuously These will include training to staff members to enable in
expose them to medical facilities abroad depth comprehension of new processes and procedures to
and arrange for them to provide increase efficiency.
orientations to staff of the IOM on medical
claims.
2018 We urged Management to enhance Management agreed with the recommendation and PSD has initiated the vendor management system December
CERTIFICATION internal communication among various confirms that the currently decentralized process for project to enhance and streamline existing vendor 2020
AUDIT offices and units and introduce standard blocking vendors in PRISM will be reviewed, as part of the management practices. An external consultant has
Geneva
operating procedures for deactivating planned comprehensive process review of vendor been engaged. Together with a multi-functional team,
(18-CT-CH10-01)
vendors whose actions have been duly management. This review will inform the development of a it will draw up a holistic workplan that includes, but is
investigated and concluded by the comprehensive SOP for blocking vendor and will further not limited to, the development of comprehensive
Organization to be non-compliant. clarify the roles and responsibilities of IOM offices and SOP comprising a matrix of defined roles and
central units within this process. responsibilities, a strengthened governance system
that leverages existing best practices across IOM and
the United Nations, and the clean-up of vendor master
data in PRISM to prevent the use of blocked vendors.S/27/8
Anexo (únicamente en inglés)
ONGOING RECOMMENDATIONS (continued) Página 5
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2018 We recommended that Management Management agreed with the recommendation and stated Management has launched a comprehensive vendor December
CERTIFICATION should introduce comprehensive policy that it will assess the options available to automate related management review and mapping exercise as part of 2020
AUDIT coordination and supporting procedures to control mechanisms both for centrally and for locally the IGF procurement transformation process. In
Geneva
facilitate coordination among all the maintained vendor accounts. addition, as part of the IGF finance transformation,
(18-CT-CH10-02)
shared services with regards to vendor management is implementing a software tool for
master data management. Furthermore, continued compliance monitoring that will run on
IOM shall establish control mechanisms PRISM. Once fully in place, the new solution will help
systematically reviewing the vendor to ensure timely detection of deviations in master
master data to correct incomplete data data. Taken together, the above steps will fully
fields, particularly in relation to address the audit recommendation and strengthen
information about vendors’ names, related internal controls.
contact address and bank accounts. The
Organization’s Vendor Information Sheet
(VIS) should also provide information to
vendors about the need to limit the
payment methods to reduce risks.
2018 We urged Management to review IN/13, Management agreed with the recommendation and stated Pursuant to the Organization’s revised IGF, the Ethics December
CERTIFICATION and introduce procedures for disclosing that it will accordingly assess the necessary actions to be and Conduct Office will assess management’s 2020
AUDIT staff financial interests, and initiate taken. recommendation to initiate a financial disclosure
Geneva
financial disclosure interest programmes programme as a control and reporting measure, and
(18-CT-CH10-03)
through the Ethics Office as a measure to gauge what action needs to be taken.
enhance staff compliance and ensure
transparency and accountability.S/27/8
Anexo (únicamente en inglés)
Página 6 ONGOING RECOMMENDATIONS (continued)
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2018 We urged Management to include as part Management indicated that it considers the first part of the IOM continues to work on IGF application in priority June
CERTIFICATION of the draft IGF, a policy or guidance that: recommendation implemented. As shared with the areas and to provide updates to Member States at 2021
AUDIT defines clearly roles and responsibilities; auditors, IOM has developed a comprehensive IGF that
Geneva
Standing Committee sessions. A comprehensive IGF
the process to assess internal control outlines the essential requirements for a modern and fit- workplan shared with Member States in late July
(18-CT-CH10-04)
efficiency and effectiveness; and provide a for-purpose internal governance system and developed a 2020 includes timelines and preliminary indicators
strategy to ensure that it is communicated Strategic Vision and Strategic Landscape. These documents for performance measurement. KPIs will be
timely to all those concerned. In addition, are undergoing consultation with IOM`s Member States developed as part of the “as is” and “to be”
the Framework should have clear currently. With respect to the clear timeliness and KPIs,
business model design process, which will lay the
implementation timeliness and key IOM will be able to establish such targets once resources to
foundation for the Business Transformation. The
performance indicators to facilitate implement the IGF are secured / confirmed.
transition to the new Enterprise Resource Planning
monitoring and evaluation.
system will be dependent on the availability of
funding, as are certain other proposed reforms
under the IGF.
2018 We recommended that Management Management agreed with the recommendation and stated The Accounting and Financial Reporting Division December
CERTIFICATION should establish SOP to guide the process that it will assess the options available in enhancing PRISM identified key data fields required in PRISM, aligned 2020
AUDIT for sharing HR data with the relevant reporting capabilities towards HR data processing. with the actuarial data required to determine
Geneva
offices and conduct an assessment of SAP employee benefit liabilities. During the 2019 actuarial
(18-CT-CH10-05)
PRISM with a view to enhancing its exercise, the Division coordinated data collection with
reporting capabilities towards this process. Manila Budget Section and Manila Human Resources
All mandatory staff record fields such as Operations, to ensure the data were aligned with the
entry and end date should be fields identified and to improve data collection and
appropriately filled to ensure accurate reporting. This ongoing initiative includes assessing
determination of employee benefits. whether or not to automate data reporting and
validation.S/27/8
Anexo (únicamente en inglés)
ONGOING RECOMMENDATIONS (continued) Página 7
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2018 We urged Management to take the Management stated that IOM has not engaged with other The Administration has developed a list of risk To be
CERTIFICATION necessary steps to ensure timely institutions in the annex building regarding the Project, and assessment and mitigation measures; proposed the determined
AUDIT recruitment of the Project Director and further stated that although the two buildings share next steps in the timely development of the prototype
Geneva
include as part of their terms of common services for heating and garage, the owners of the design for the new building, including a project
(18-CT-CH10-06)
engagement clear timelines in liaising with properties manage them independently. The Swiss Building timeline, in coordination with operational groups and
the necessary stakeholders and act on the Foundation for International Organizations (FIPOI) provides stakeholders; and proposed a workspace scenario
actions outlined in the Council’s resolution. general oversight for both buildings so is responsible for leading to a finalized programme and needs for the
Management should also ensure the any overarching issues that impact the owners of the Organization.
timely development of the prototype buildings. FIPOI is also formally the designated focal point
design for the new building and assess the of the Government of Switzerland for the new IOM building The Administration has taken risk mitigation measures
impact to the other occupants of the project. Consequently, any issues relating to the new and worked in close coordination with FIPOI on a
adjoining building sharing the same building which will impact IOM neighbours will be managed possible coordinated development of the adjoining
perimeter with IOM. Furthermore, we by them. The construction of the new building will not have buildings. It will thus be able to update its assessment
would continue to provide independent any direct impact on the adjoining building. The IOM of the risks and opportunities posed by the project
assessment as part of our annual audit Administration will nonetheless take proactive steps to itself, the adjoining buildings, the public realm and the
assurance of the Organization’s operations inform the neighbours on development as appropriate. land situation; propose mitigation measures and
to augment oversight activities on the IOM is currently in the process of procuring a consultancy strategic options; and update the project timeline in
implementation of the Project to enable to start preparatory work that will be used to undertake the line with the main strategy and eventual strategic
the Organization take proactive measures initial assessment and establish the pre-requisite for the options.
to mitigate any potential operational or project in order to define the exact cost of the Project. This
financial risk. initial work by the Consultant will be continued by the The finalized programme and building requirements
Project Director for whom the recruitment will take a will be integrated into a study loan document to be
longer time. The Director General has already established a submitted to the host State by November 2020.
Steering Committee which provides oversight to the whole
process and the Administration commits to ensure that
adequate planning, consultation and active engagement
with Member States, stakeholders and stringent
procurement and internal controls measures will be strictly
adhered to. The Administration will continue to rely on the
independent assessments of the External Auditors
throughout the life of the project from the initial
conceptualization phase to completion.S/27/8
Anexo (únicamente en inglés)
Página 8 ONGOING RECOMMENDATIONS (continued)
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2018 We urged Management to strengthen the Management agreed with the recommendation and stated The ICT Division has a three-year updated strategy December
CERTIFICATION ICT governance process, especially, in that they will provide an action plan by towards end 2019. with milestones in two main areas (enabling 2020
AUDIT terms of management of business owners’ environment, and governance and strategic
Geneva
initiatives on ICT solutions, using an initiatives). A copy of the strategy document and
(18-CT-CH10-08)
enterprise-wide approach in achieving target operating model are available for review.
value across the Organization.
2018 INTERIM We recommended that Management Management agreed with the recommendation and Initial steps were taken briefly to explore established December
AUDIT should liaise with the SCPF and consider indicated that as initial step, Management will explore approaches to long-term capital expenditure funding. 2020
Manila the development and implementation of a established approaches by benchmarking with other The matter will be revisited as progress is made on
(18-IN-PH98-05)
long-term capital expenditure funding United Nations entities, for such a dedicated fund, assessments and studies in relation to the new
strategy; and the establishment of a following which a proposal to adopt a long-term funding Headquarters building.
dedicated Headquarters Capital Fund for mechanism for capital expenditures will be presented to
the purpose of covering the cost of major member states for consideration.
construction works, repairs, renovation,
system enhancement and replacement of
equipment. The Fund should have clear
funding sources and disbursement
procedures to ensure its sustainability.
2018 To improve upon procurement planning, Management accepted the recommendation and indicated An initial investment was made to strengthen capacity April 2021
PERFORMANCE we recommended that IOM should ensure that additional guidance on procurement planning will be at PSD and GPSU. The future structure of procurement
AUDIT that: issues of procurement plan should be provided within the upcoming revisions of the Procurement and supply chain management is being reviewed as
Geneva
assessed and addressed at project Manual (IN168) and Project Handbook (IN/250). PSD will part of the ongoing IGF application and Business
(18-PE-CH10-01)
development stage; PSD should strengthen continue issuing Procurement and Supply Chain alerts to Transformation initiative. The proposed structure
its oversight functions; staffing position at facilitate information sharing and enhance oversight and aims to enhance the role of oversight, so as to drive
GPSU and PSD should be improved; IOM compliance to standards and procedures. In collaboration strategic sourcing interventions and improve supply
should restructure PSD and widen its scope with HRM/Staff Learning and Development, PSD will chain responsiveness.
to serve as a specialized unit in supply develop training modules for the end-to-end procurement
chain and value management. value chain that will be accessible and certifiableS/27/8
Anexo (únicamente en inglés)
ONGOING RECOMMENDATIONS (continued) Página 9
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2018 To improve item descriptions/ Management accepted the recommendation and indicated IOM has implemented a new material master December
PERFORMANCE specifications during procurement, we that implementation of standardization of global database using the United Nations Standard Products 2020
AUDIT recommended that IOM should: categorize commodities will improve efficiency and effectiveness. and Services Code. Progress has been made on further
Geneva
and standardize items with specifications Opportunities to build synergies and combined foundational interventions, such as the institutional
(18-PE-CH10-02)
for global commodity; implement procurement of items will be considered as part of the review of procurement and supply chain processes,
procurement category management broader strategic sourcing model. In addition, the feasibility the online purchases requisition solution and the
approach, similar to peer United Nations of implementing technology enabled forecasting and vendor management system, so as to strengthen
agencies (UNICEF, UNHCR, and UNDP) to planning tools are envisaged as part of broader existing procurement and supply chain processes
build synergies and possibly for combined Procurement and Supply Chain improvements. through digitization and automation whenever
procurement of items; and centralize end- possible. Implementation is ongoing under IGF
to-end procurement and supply chain workplan items 2.4.1 – 2.4.10.
activities under functional supervision of
PSD.
2018 We therefore recommended that Management accepted the finding and indicated that the Projects are under way to integrate, digitize and December
PERFORMANCE Management should: establish a review vendor management process will be reviewed to inform the automate existing procurement and supply chain 2020
AUDIT committee to ensure that vendor development of comprehensive guidelines. An assessment processes. Specifically, the vendor management
Geneva
information is reviewed and updated of institutional supply chain system solution enabling system will define the “to-be” state of the lifecycle
(18-PE-CH10-03)
constantly; assess institutional supply automatization of transactions and using direct interface management of vendors, including the
chain system solution enabling with PRISM will be part of the broader Procurement and procurement/vendor review committee, in line with
automatization of transactions; and the Supply Chain Management reforms. ongoing efforts to harmonize with United Nations
functionalities of PRISM should be processes. GPSU is piloting the activation of PRISM
expanded to include modules with material management functionalities, which can be
functions sufficient for the entire implemented across offices.
procurement supply value chain
management.S/27/8
Anexo (únicamente en inglés)
Página 10 ONGOING RECOMMENDATIONS (continued)
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2018 To improve upon its procurement options, Management accepted the finding and indicated that the A new IOM procurement manual has been drafted April 2021
PERFORMANCE we recommended that Management revision of the Procurement Manual and compliance with using the harmonized United Nations table of
AUDIT should review the Procurement Manual to the manual will be monitored by strengthened oversight. contents. The draft manual will be completed with
Geneva
align with United Nations standard Mandatory procurement training will be prioritized as part additional findings from the ongoing review of existing
(18-PE-CH10-04)
procurement policy structure and ensure of the implementation of the revised manual through a procurement and supply chain practices. After broad-
compliance in all offices. Again, mandatory change management strategy. based consultation and finalization, online training
institutional procurement training should and training certification will be developed and
be conducted for all procurement and non- implemented to drive adoption and compliance across
procurement staff to ensure that human offices.
errors are minimized.
2018 We therefore recommended that Management accepted the finding and indicated that the Foundational interventions such as material master December
PERFORMANCE Management should implement automation of authorization of procurement and payment data (2019), online purchase requisition (2020) and 2020
AUDIT authorization of procurement and process-flows will be assessed and implemented as part of the vendor management system (2020) will facilitate
Geneva
payment process-flows in PRISM using broader Procurement and Supply Chain Management the integration, digitization and automation of the
(18-PE-CH10-05)
technology to leverage human time for reforms. Enhanced guidelines for specification and TORs procurement-to-pay process in PRISM, including the
efficiency of processing payments. Also, will be provided. efficiency and quality of payment processing. New
clear guidelines for specification and TORs procurement-to-pay processes will be incorporated in
with the new Procurement Manual. the new procurement manual, and a user guide will be
developed for training and use.S/27/8
Anexo (únicamente en inglés)
ONGOING RECOMMENDATIONS (continued) Página 11
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2017 We recommended that Management The Office of the Inspector General agreed with the finding Implementation of this recommendation is dependent December
CERTIFICATION should develop a comprehensive and recommendation to update and consolidate the on IOM progress in implementing IGF components. 2020
AUDIT anti-fraud manual that responds to its existing fragmented instructions into a comprehensive From the perspective of the Office of the Inspector
Geneva
operational and administrative manual that addresses the full spectrum of fraud General, the following action will be taken:
(17-CT-CH10-02)
environment, taking advantage of lessons prevention and control strategies. It added that the Internal
learned and best practices developed in Audit function has produced a draft manual that will (a) The Inspector General and the head of Internal
the course of preventing, detecting, address most of the prevention, detection and monitoring Audit are currently reviewing the Office’s internal
investigating and sanctioning fraud that strategies and that a manual for investigation that will audit strategy and structures. As part of this process,
have occurred. outline various elements addressing protocols related to they will propose that a dedicated Internal Audit team
fraud response will also be produced. be assigned to perform audit assignments at
Headquarters for the next two to three years. The
assignments will be to audit Headquarters processes
and systems that have been recently audited or
reviewed, or that have been identified as critical
during the regular risk assessment process.
(b) In parallel, the Office of the Inspector General will
incorporate forensic data analytics with specially
tailored data analytic techniques into its assessment
plans. The aim is to conduct data-dependent audits in
order to test the integrity and accuracy of budgetary
and financial data and to protect information security
components from the risks of fraud and human error.S/27/8
Anexo (únicamente en inglés)
Página 12 ONGOING RECOMMENDATIONS (continued)
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2017 We recommended that management Management agreed with the recommendation and stated The Resource Mobilization Strategy 2018–23 was June
CERTIFICATION should develop a resource mobilization that it acknowledges the need for an organization-wide presented to senior management in January 2019. The 2021
AUDIT strategy that will outline principles resource mobilization strategy and is currently developing Donor Relations Division was informed in 2020 that it
Geneva
in resource mobilization activities, a Resource Mobilization (RM) strategy for the period 2018- should develop a new strategy that underpins and is
(17-CT-CH10-04)
harmonize various strategies for funding 2022 which will include a narrative, a results matrix and a linked to/aligned with the Strategic Results
IOM operations in a more coherent work plan. Management added that consultations for the Framework and the regional strategies. The
manner. RM strategy have already been held with the four CORMFs implementation plan for the Strategic Vision and a
(Washington DC, Berlin, Helsinki and Tokyo) as well as all new funding model are being prepared. By decision of
nine Regional Offices and is expected that the strategy will the Director General, the annual Migration Initiatives
be finalized before the end of 2018. Management stated publication, IOM’s traditional fundraising tool, will be
that this will be used to provide a framework for RM discontinued in its current format and the future
strategies being developed at Country and Regional Office Migration Initiatives is being assessed with a view to
level and would help country and regional offices to being used as a fundraising tool. The Division
develop a more structured approach to fundraising, with consulted with Country Offices with Resource
the possibility of setting up resource mobilization targets to Mobilization Functions and shared a proposed
meet their needs and monitoring the achievement of these fundraising document for senior management
objectives. Management also indicated that the MI endorsement. Implementation of the
publication is not stricto sensu a fundraising tool, but rather recommendation is ongoing and contingent on the
considered as a corporate document, or institutional development of a comprehensive strategy aligned
“business card” that captures the variety of the with institutional priorities, frameworks, strategies
Organization’s programming aspirations, as framed by the and implementation plans, as specified, and allocation
MIGOF. of resources.
2017 We recommended that Management Management agreed with the recommendation and the The Administration has completed the process of December
CERTIFICATION should establish an automated centralized resources needed for implementing such an automated reviewing, with expert consultants and service 2020
AUDIT management system to provide timely centralized management system/tool. It added that providers, the centralized financial coordination
Geneva
access to audit trails in resolving financial because of the need to establish an automated centralized platform and its subprojects. The new Financial
(17-CT-CH10-08)
adjustments and streamline the system and the expanded role of ACO in its management Coordination Platform went live in August 2019 and
coordination process by including oversight responsibilities, management will assess and implementation continues as per the predefined
automated generation of reminders on identify the needed staffing resources in ACO who will also phased implementation plan, with completion
outstanding issues and to strengthen ACO coordinate with the Administrative Centres to enhance the expected by the end of 2020.
management capacity to oversee the Organization's financial management.
process.S/27/8
Anexo (únicamente en inglés)
ONGOING RECOMMENDATIONS (continued) Página 13
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2017 Due to the capital outlay Management agreed with the recommendation and It is expected that the “as-is/to-be” model of the June
CERTIFICATION needed to reengineer/overhaul SAP indicated that actions are under way to achieve the target Enterprise Resource Planning system will be 2021
AUDIT implementation, we recommended that of replacing SAP before 2025. It added that ICT has started completed by January 2021. An organizational
Geneva
Management should perform a user the initial discussion at DRM level to prepare for the decision will then be made on the next-generation
(17-CT-CH10-09)
assessment survey of the system replacement of SAP and that this will be tabled during 2018 system as part of the IGF Business Transformation
application and develop a business case or IT Advisory Board meeting and will be included in the track. The ICT Division will ensure that the technology
a sustainability plan, including funding budget review process. platform itself is fit for any SAP product changes.
requirements, for the consideration of MS
before the year 2025.
2017 INTERIM We recommended that Management Management agreed with the recommendation and stated A comprehensive chart-of-accounts review is on the June 2021
AUDIT should review the chart of accounts to that it is a priority for the Accounting Division. It indicated implementation roadmap of the ongoing Business
Manila include account definitions that are that preliminary work started in 2017 and will continue as Transformation process. However, the review can only
(17-IN-PH98-05)
descriptive and instructive of the actual time and resources allow. Management added that the take place after strategic sequencing has been
financial transactions of IOM. policy on CoA revision and guidance on GL usage to offices, completed with regard to other ongoing initiatives,
Management should also consider will be addressed as first priority in the CoA review process including, but not limited to, those related to vendor
embedding a maintenance framework/ and will incorporate emerging donor and management and donor structure reviews and remapping of
guideline into standard business processes financial information needs (e.g. CBI, Implementing Partner reporting requirements. Accordingly, the
to ensure relevance of the chart of transfers and many others) as well as the necessary Administration is considering conducting a
account. restructuring of material codes related GLs to better serve comprehensive enterprise accounts structure review
the various information needs. as part of the Business Transformation process, in
order to take account of the broad interdependence
between current efforts to transform various business
functions and their impact on financial master data
and the chart of accounts.S/27/8
Anexo (únicamente en inglés)
Página 14 ONGOING RECOMMENDATIONS (continued)
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2017 We urged Management to continue with Management explained that it was doing its best to finalize Lebanon’s application for IOM membership was not December
COMPLIANCE its efforts in ensuring that the Country and sign an MoU with the Government as early as endorsed by Parliament at its session of 28 May 2020. 2020
AUDIT Office obtains an agreement with the practicable. It indicated that the Office was working with Instead, Parliament returned the application to the
Beirut
government of Lebanon to enable the the Ministry of Foreign Affairs, Ministry of Interior/General Government for further clarification regarding
(17-CO-LB10-01)
office to reinvest the savings from VAT Security Department (GSD) and Office of the Prime Minister integration. IOM Beirut is working with the Ministry of
exemptions into catering for migration to draft the MOU and the response so far has been very Foreign Affairs and Parliament to address their
needs. positive but added that final approval was still under concerns.
discussion.
2017 We urged Management to liaise with the Management agreed with the finding and stated that The technical ICT team continues to work on final December
COMPLIANCE Head of ICT/SAP PRISM to consider the developing new reporting options through PRISM will adjustments of the tool, and final testing is scheduled 2020
AUDIT development of a business case to indeed help the ROs and COs to monitor financial situation for the fourth quarter of 2020.
Vienna
enhance the financial sustainability of their Offices in a more effective way. Hence, Regional
(17-CO-AT99-03)
analytical tool for a possible adoption as an Office will bring this observation to the attention of Head
Organization wide application to improve of ICT/SAP and liaise for enhancement of reporting
timely identification of factors that affect modules in PRISM before the end of the current year.
the viability of COs and support decision
making.
2017 We recommended that Management and Management explained that in principle, the Austrian The Office of Legal Affairs is in touch with the Austrian December
COMPLIANCE the Head of Country Office, Vienna should Federal Ministry for Europe, Integration and Foreign Affairs Permanent Mission in Geneva, which is 2020
AUDIT liaise with IOM Headquarters with the recognizes IOM’s right for equal entitlements and communicating with the Austrian Government. The
Vienna
view of pursuing a supplemental host treatment similar to the other United Nations agencies, Office and Mission are exploring potential areas where
(17-CO-AT99-04)
country agreement with the Government according to the above mentioned Article, but the legal Austrian law offers flexibility.
of Austria to regularize the post legal status process to make this changes is long and require other
of the Office and grant full privileges parties, including Parliamentary involvement and
and immunities accorded other endorsement. Management indicated that the Regional
intergovernmental organizations and their Director and the Head of Office Vienna will continue their
staff. negotiations with the Austrian counterparts, in
coordination with LEG department and other relevant HQ
units.S/27/8
Anexo (únicamente en inglés)
ONGOING RECOMMENDATIONS (continued) Página 15
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2017 We recommended that Management and Management agreed with the finding and stated that this is IOM will continue following up with the United December
COMPLIANCE the Head of Country Office, Vienna should a challenge for IOM in Vienna and both Regional Office and Nations Office in Vienna, once the legal base laid out 2020
AUDIT liaise with Headquarters with the view to Office have been working together on this issue in the past in the revisions to the privileges and immunities
Vienna
resolve these challenges to enable staff of months to resolve it. However, Regional Office Vienna as agreement is available.
(17-CO-AT99-05)
IOM enjoy equal rights and privileges as well as the Office Vienna will continue their efforts in
their counterparts in the United Nations negotiations and liaison with the United Nations HQ in
Family in Vienna. Vienna to ensure provision of full privileges and
entitlements for IOM offices and their staff in Vienna.
2016 Although a Statement of Internal Control is Management agreed with the usefulness of the Internal Work related to the future issuance of the Statement December
CERTIFICATION not required under IPSAS to be presented Control Statement as an emerging corporate governance of Internal Controls continues within the framework of 2021
AUDIT as part of the Financial Statements of the tool and indicated that it will evaluate the feasibility of the IGF, given the close link between the need for
Geneva
Organization, we recommended that the adopting such practice, giving due consideration to the time enhanced capacities to monitor the efficiency of the
(16-CT-CH10-02)
Organization should work towards the and additional resources needed for implementing the control framework and systems, and the
adoption of this best practice to issue a necessary certification procedures within IOM’s preconditions for issuing the Statement of Internal
Statement on Internal Control as part of decentralized structure without increased administrative Controls. The issuance of IOM’s first Statement of
the financial reporting to provide burden on its lean central structure and existing high Internal Controls is largely dependent on progress in
assurance to all stakeholders that IOM is demands on field offices. IGF application and Business Transformation
effectively managing and controlling the processes.
resources entrusted to it.S/27/8
Anexo (únicamente en inglés)
Página 16 ONGOING RECOMMENDATIONS (continued)
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2016 We therefore recommended that Management accepted the recommendation and agreed Based on the Strategic Vision (2019), IOM is currently December
CERTIFICATION Management should prepare that further efforts should be made to move in that developing a comprehensive, global strategic results 2020
AUDIT departmental plans under the core funding direction. It added that the Organization will continue framework that will define four global objectives for
Geneva
structure to closely link with the Migration integrating Results Based Management principles to its the Organization. Activities around the globe will be
(16-CT-CH10-04)
Governance Framework and budget operational and reporting processes within the resources linked to this framework at the project outcome level
consumption with what has been delivered available and within the applicable regulatory framework (electronically within PRIMA), enabling the
in terms of outputs and outcomes to and that the recently re-activated Member State-led Organization to measure and report on progress
ensure integrated performance reporting Working Group on Budget Reform will also afford some towards achieving the Strategic Vision, which is
under RBM. We further recommended opportunity to drive the process. informed by the Migration Governance Framework,
that Management should provide the the Sustainable Development Goals and the Global
required electronic tools to facilitate Compact for Safe, Orderly and Regular Migration.
monitoring, evaluation, and timely Further, updates to PRIMA will enable IOM to report
reporting of the process. on its contribution towards achievement of
Sustainable Development Goal targets, including
budget expenditure per target. The
comprehensiveness of institutional reports will
depend on users entering the appropriate fields (to be
made mandatory) and on all active projects being
incorporated in PRIMA. As regards results-based
budgeting, and in response to questions raised by
Member States at the meeting of the Working Group
on Budget Reform of 6 July, the Deputy Director
General emphasized that to move to results-based
budgeting, several processes would need to be
changed, such as the current budget process and how
projects and related indicators were developed. The
Business Transformation project will put in place
relevant tools for results-based management, which
will in turn facilitate a shift to results-based budgeting.S/27/8
Anexo (únicamente en inglés)
ONGOING RECOMMENDATIONS (continued) Página 17
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2016 We recommended that Management Management agreed with the recommendation and stated In addition to Policy Hub efforts, the results-based December
CERTIFICATION should adopt a more comprehensive that it will continue strengthening the knowledge management team is developing a results platform 2020
AUDIT Knowledge Management framework and management framework of IOM. that compiles information from several databases, in
Geneva
procedures aligned with the Organization’s order to facilitate evidence-based decision-making
(16-CT-CH10-06)
mandate, goals, and objectives. These may and serve as an analytical tool for managers.
be based on an assessment of current and
future knowledge management needs and In coordination with the Policy Hub, the team has
include measures for implementation. shared terms of reference for a knowledge
management secondment (via the Donor Relations
Division).
2016 We recommended that Management Management agreed with the observation and added that Updated budget resolutions and regulations were December
CERTIFICATION should conduct an independent a strong core structure is essential to ensure a well- adopted by the Standing Committee in June 2018. The 2020
AUDIT assessment of the Organization’s managed and properly controlled organization, which is Administration will pursue its discussions with
Geneva
management and effectiveness, including global and highly decentralized. Management indicated Member States to identify sustainable funding for the
(16-CT-CH10-10)
its decentralized nature, to help improve that it will explore the options to achieve this, including core structure. In addition, some of the unearmarked
the core structure funding mechanism and reviewing the possibility of an outside evaluation and contributions made by Member States have been
to build a new foundation for continuous stated that the re-convened Working Group on Budget invested in core services and as seed funding for the
improvement as well as keep pace with the Reform will be another avenue to help strengthen the core IGF initiative. The Administration has been engaging
increasing rate of earmarked activities structure and indicated its commitment to working in that with Member States regarding the inadequate core
going forward. forum to achieve concrete results in the mid- to long- term. structure and some of them have provided
unearmarked contributions while discussions on
budget reform continue.
2016 We recommended that Management Management concurred that it is essential to maintain an Work was held up by the COVID-19 pandemic, as both December
CERTIFICATION should review IN/1 to strengthen policies up to date, well organized, coordinated and complete the working group members and the departments 2020
AUDIT and procedural coordination within the series of policies, and that this is an important part of any concerned were occupied by urgent issues. Work
Geneva
Organization. Management could also well-managed and transparent organization. It indicated its resumed in September.
(16-CT-CH10-11)
consider the establishment of a Policy commitment to explore specific approaches to improving
Coordinating Unit to have close the current regime, including reviewing the IN/1 and any
collaboration with technical members of structural solutions to help improve in this area.
departments to ensure that policy,
normative and operational management
are coordinated and aligned with IOM’s
mission and objectives.S/27/8
Anexo (únicamente en inglés)
Página 18 ONGOING RECOMMENDATIONS (continued)
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2015 The resolution of the problems OIG is reporting statistics on the Ongoing audit The Administration remains committed to December
CERTIFICATION faced in non-implementation of recommendations. The administration is following up to implementing internal audit recommendations and 2020
AUDIT recommendations of internal audit may be address the recommendations at all levels including by IOM country offices are making progress on
Geneva
addressed by the Management/Audit country offices, regional offices, the administrative centers, specific recommendations and reporting back to the
(15-CT-CH10-07)
Advisory Committee so that corrective and Headquarters. Office of the Inspector General. Opportunities for
action envisaged under these implementing further measures to strengthen
recommendations could be taken. management follow-up of audit recommendations
will be pursued and evaluated under the IGF.
2015 IOM may explore inclusion of policy A new Diversity and Inclusion Officer position was approved IOM is working with the United Nations system on December
PERFORMANCE provisions specific to staff with disabilities in the 2017 budget (under recruitment currently) and a implementation of the United Nations Disability 2020
AUDIT as part of efforts to create a diverse and Staff Welfare Position has been established in 2016. These Inclusion Strategy (CEB/2019/1/Add.6). An internal
Geneva
inclusive work environment. positions will be tasked to promote inclusion of staff working group meets about every three months under
(15-PE-CH10-15)
members with disabilities. the supervision of the Deputy Chief of Staff. HRM is
responsible for reviewing and reporting yearly on the
indicators related to the workplace and human
resource practices, while the working group also looks
at disability inclusion in programming. HRM is hiring a
consultant to work on policy and guidance for
reasonable accommodations and other
considerations.
2015 IOM may devise performance evaluation HRM is planning to revise its instruction on consultants IN/84 (Guidelines for Selection and Employment of December
PERFORMANCE indicators for each category of consultancy (IN/84) this year and will include robust performance Consultants) has been revised based on consultations 2020
AUDIT and their functional competencies. indicators for evaluation of consultants. and the draft shared with relevant stakeholders in the
Geneva
field. It is currently undergoing internal coordination
(15-PE-CH10-17)
for final comments, after which it will be submitted to
the Office of the Director General for approval. The
revised instruction includes performance evaluation
criteria and a suggested rating grid.S/27/8
Anexo (únicamente en inglés)
ONGOING RECOMMENDATIONS (continued) Página 19
Recommendation Management response Planned
IOM tracking Subsequent action taken
date of
number (as at September 2020)
S/22/CRP/1 completion
2014 ITC may ensure that confidentiality and No funding has been approved for the IC Division to As at July 2020, no funding had been secured for ISO December
PERFORMANCE integrity of organization-wide data is implement compliance with ISO 27001. Although the latest 27001 compliance. Work has been done on data 2023
ICT AUDIT strengthened by adopting ISO 27001 ICT Strategy (2017-2020) incorporates ISO 27001 classification using Exchange Online for Microsoft
Geneva
certification and updating its backup certification as one of its objectives within the period. This Office products.
(14-PE-CH10-14)
system. objective is supported by defined action to be delivered by
ICT between now and 2020.S/27/8
Anexo (únicamente en inglés)
Página 20 IMPLEMENTED RECOMMENDATIONS
Recommendation Management response
IOM tracking Subsequent action taken Completed
number (as at September 2020) in
S/22/CRP/1
2019 We recommended that management The Management agreed with the recommendation and IOM regularly follows up with the relevant September
CERTIFICATION should impress on the Resource stated that the Periodic Checklist Reviews performed by government tax authorities to expedite timely 2020
AUDIT Management Officers and Chiefs of Regional Accounting Focal points includes direct follow up recovery of outstanding VAT claims. IOM offices
Geneva
Mission to have regular follow up schedule with Offices on outstanding VAT receivables. Additionally, are committed to the timely submission of claims,
(19-CT-CH10-01)
with the tax authorities of the host in some instances, a large office has a staff member which are also reviewed and followed up by central
counties to enhance timely inflow of the dedicated for the VAT reimbursement, and in another, the review functions, so as to ensure claims are not
needed Value Added Tax reimbursable to office has contracted an external agency with expertise on delayed. Given that reimbursement delays are
support the resource requirement of IOM. VAT recoveries to do the presentation and follow up with beyond IOM’s control, management considers the
the respective Government. recommendation closed.
Management further indicated that most of the VAT
reimbursement delays are beyond IOM’s control. Where
offices face specific challenges in claiming the VAT refunds,
similar delays are experienced by other United Nations
agencies present at the country as well, and as such the
follow-ups with respective Governments have been
coordinated by the United Nations Resident Coordinators.
In addition, management regularly highlights and urges
Member States to expedite settlement of tax
reimbursements, including via their Permanent
Representations in Geneva.You can also read
