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Core Concepts - Audits for Accountability

Audits are an integral part of sound financial and administrative management, and of the UNDP accountability framework. UNDP administrative and programme funds are audited regularly, with the findings reported to the Executive Board.

Audit rules are generally written into the project document. An international audit may be required. Usually contributors to a basket fund expect to have one set of monitoring and audit reports, rather than separate reporting. (This may depend on whether the basket is set up under a trust fund or through cost-sharing. Trust funds can require separate reporting to various donors, while cost-sharing employs group reporting.)

Developing continuous auditing mechanisms is important when UNDP sub-contracts activities such as logistics and payment of national electoral agents over a long period of time to companies, and significant resources are involved. A specific audit contract with an external audit firm might be considered to help audit sub-contractors.

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