The principle by which the UN Financial Regulations give the UN’s external auditors, the United Nations Board of Auditors, the exclusive right to audit the accounts and statements of the United Nations.
The FB Network holds the responsibility for cost-sharing formulas and the review of jointly financed budgets, such as ICSC, JIU, and the CEB Secretariat, as well as Field Security and Security Management System, Malicious Acts Insurance Policy, and Salary Surveys.
In response to the report of the Board of Auditors to the 59th session of the United Nations General Assembly (A/59/5) which inter alia requested that the United Nations System establish a corruption and fraud prevention mechanism, the FB Network proposed that organizations share the results of their individual efforts on this subject.
It contains definitions and explanations for many of the terms commonly used in the FB Network. If you have any questions about the terms or if we have omitted any you need, please contact the CEB Secretariat.
The FB Network has been collecting comprehensive data on security-related spending of UN system’s organizations and the methodological issues concerning the identification and presentation of such data.