WORLD HEALTH ORGANIZATION EXECUTIVE BOARD 104th Session Provisional agenda item 7 EB104/6 7 April 1999
Amendments to the Financial Regulations and Rules Report by the Secretariat
1. Amendments to the Financial Rules to be made by the Director-General are submitted to the Board for confirmation in accordance with Financial Regulation, Article XVI - Special Provisions. 2. It is proposed to incorporate the mandate of the Office of Internal Audit and Oversight (IAO), as decided by the Director-General, in Article XVII (Internal controls) of the Financial Rules. 3. The text proposed for inclusion is set out in the Annex to this document. The effective date is upon confirmation by the Board.
ACTION BY THE EXECUTIVE BOARD 4. The Board may wish to consider the following draft resolution, which would confirm the amendments to the Financial Rules as contained in the Annex: The Executive Board, Having considered the report on amendments to the Financial Regulations and Rules, CONFIRMS, in accordance with Financial Regulation 16.1, the amendments to the Financial Rules that have been made by the Director General with effect from .............................. concerning the mandate of the Office of Internal Audit and Oversight.
EB104/6
ANNEX TEXT OF AMENDMENTS TO THE FINANCIAL RULES
117.2
The Office of Internal Audit and Oversight (IAO) is responsible for internal audit, inspection, monitoring and evaluation of the adequacy and effectiveness of the Organization’ s system of internal control, financial management and use of assets as well as investigation of misconduct and other irregular activities. All systems, processes, operations, functions and activities within the Organization are subject to IAO’ s review, evaluation and oversight. The Director-General shall appoint a technically qualified head of IAO after consultation with the Chairperson and other officers of the Executive Board. The Director-General shall likewise consult the officers of the Executive Board before any termination of the incumbent of that office. IAO shall function in accordance with the following provisions: (a) (b) The head of IAO shall report directly to the Director-General. IAO shall have full, free and prompt access to all records, property, personnel, operations and functions within the Organization which, in IAO’ s opinion, are relevant to the subject matter under review. IAO shall be available to receive directly from individual staff members complaints or information concerning the possible existence of fraud, waste, abuse of authority or other irregular activities. No reprisals shall be taken against staff members providing such information unless this was wilfully provided with the knowledge that it was false or with intent to misinform. IAO shall report the results of its work and make recommendations to the Regional Director, Executive Director, Director or other responsible manager for action, with a copy to the Director-General and the External Auditor. At the request of the head of IAO, any such report shall be submitted to the Executive Board, together with the Director-General’ s comments thereon. IAO shall submit a summary report annually to the Director-General with a copy to the External Auditor on IAO’ s activities, including the orientation and scope of such activities. This report shall be submitted to the World Health Assembly together with comments deemed necessary.
117.3
117.4
(c)
(d)
(e)
=
=
=
2