A/RES/74/256
Report on the activities of the Office of Internal Oversight Services
3.
Further reaffirms the independence and the separate and distinct roles of
the internal and external oversight mechanisms;
4.
Recognizes the important roles and operational independence of the
oversight bodies, including the Office of Internal Oversight Services of the
Secretariat, in contributing to improvements in the effecti veness, transparency and
accountability of the Organization;
5.
Recalls that the Office shall exercise operational independence relating to
the performance of its internal oversight functions, under the authority of the
Secretary-General, in accordance with the relevant resolutions;
6.
Stresses that the independence and objectivity of the Office are vital in
ensuring that its internal oversight functions are carried out in a credible, factual and
unbiased manner, and reaffirms the authority of the Office to initiate, carry out and
report on any action to fulfil its oversight functions;
7.
Encourages United Nations internal and external oversight bodies to
further enhance the level of cooperation with one another, such as through joint work planning sessions, without prejudice to the independence of each;
8.
Reaffirms that the Board of Auditors and the Joint Inspection Unit shall
continue to be provided with copies of all reports produced by the Office, and requests
that those reports be made available within one month of their finalization;
9.
Takes note of the report of the Office of Internal Oversight Services on its
activities for the period from 1 July 2018 to 30 June 2019; 1
10. Requests the Secretary-General to ensure that the annual reports of the
Office continue to include a brief description of any impairment of its independence;
11. Also requests the Secretary-General to ensure that all relevant resolutions
pertaining to the work of the Office are brought to the attention of the relevant
managers;
12. Further requests the Secretary-General to ensure that all relevant
resolutions, including those of a cross-cutting nature, are brought to the attention of
relevant managers and that the Office also takes those resolutions into account in the
conduct of its activities;
13. Requests the Secretary-General to continue to ensure the full
implementation of the accepted recommendations of the Office, including those
related to accountability mechanisms, cost savings, recovery of overpayments,
organizational efficiency and effectiveness and other improvements, in a prompt and
timely manner, and to provide detailed justifications in cases in which
recommendations of the Office are not accepted;
14. Notes with concern the delays in the implementation of the
recommendations of the Office, and requests the Secretary-General to implement the
outstanding and critical recommendations of the Office in a timely manner;
15. Calls for the continued focus of the Internal Audit Division on a risk-based
approach and a workplan focused on effectiveness, efficiency, governance and
oversight and the investigation of potential fraud;
16. Welcomes the continued efforts of the Office to promote the Organization’s
zero-tolerance approach to fraud, corruption, sexual harassment and sexual
exploitation and abuse, and the actions taken in this regard, including the creation of
a specialized team to investigate sexual harassment complaints and the
implementation of a procedure for addressing such complaints, and also welcomes
the efforts made to strengthen the investigative capacity of the Office in the light of
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