Common use of Operational Principles Clause in Contracts

Operational Principles. We are also agreed that the actual preparation and conduct of checks should be based on the following principles: Visits by Commission representatives should be planned and completed in a collaborative manner between UN staff and Commission representatives, keeping in mind the commitment of both the UN and the Commission to the effective and efficient operation of their agreement. Visits should be co-ordinated and liaised by a specific unit of the UN organisation, designated as focal point to ensure efficient conduct of these undertakings. These missions are to be planned ahead and procedural matters are to be agreed upon by the Commission and the UN organisation concerned in advance. These essentially include such matters as timing and scope of the mission, questions the mission wishes to raise with management of the organisation, nature of financial information, level of sampling, and whether missions are to visit headquarters locations and/or field offices. All staff involved should bear in mind their limited resources in terms of availability and capacity in handling these visits. During the mission, Commission representatives will principally work with the senior UN staff responsible for the systems in question, who will ensure that the mission as agreed can be properly implemented. As part of the process of obtaining an assurance and understanding of control systems, Commission representatives may wish to confer with the organisation's internal audit function in order to understand the overall operation of the internal audit function. As part of the process of obtaining an assurance and understanding of control systems, Commission representatives may also wish to confer with the External Auditors of the organisation concerned, in order to understand the overall operation of the external audit function. Subject to considerations of confidentiality, original documents shall be shown to the mission to facilitate the check process. For the most part, copies of such documents will not be taken by the mission. However, requests for copies of such documents will be considered by the UN on a case-by-case basis and will be determined by the organisation’s management in consultation with, as necessary, its External Auditors. Initial and final meetings between the mission and the organisation's senior management are to be conducted at the start and end of the mission. The mission will offer to make a draft of its report available to the organisation's management for comments prior to final issuance.

Operational Principles. We are also agreed that the actual preparation and conduct of checks should be based on the following principles: ▪ Visits by Commission representatives should be planned and completed in a collaborative manner between UN staff and Commission representatives, keeping in mind the commitment of both the UN and the Commission to the effective and efficient operation of their agreement. ▪ Visits should be co-ordinated and liaised by a specific unit of the UN organisation, designated as focal point to ensure efficient conduct of these undertakings. ▪ These missions are to be planned ahead and procedural matters are to be agreed upon by the Commission and the UN organisation concerned in advance. These essentially include such matters as timing and scope of the mission, questions the mission missions wishes to raise with management of the organisation, nature of financial information, level of sampling, and whether missions are to visit headquarters locations and/or field offices. ▪ All staff involved should bear in mind their limited resources in terms of availability and capacity in handling these visits. ▪ During the mission, Commission representatives will principally work with the senior UN staff responsible for the systems in question, who will ensure that the mission as agreed can be properly implemented. ▪ As part of the process of obtaining an assurance and understanding of control systems, Commission representatives may wish to confer with the organisation's internal audit function in order to understand the overall operation of the internal audit function. ▪ As part of the process of obtaining an assurance and understanding of control systems, Commission representatives may also wish to confer with the External Auditors of the organisation concerned, in order to understand the overall operation of the external audit function. ▪ Subject to considerations of confidentiality, original documents shall be shown to the mission to facilitate the check process. For the most part, copies of such documents will not be taken by the mission. However, requests for copies of such documents will be considered by the UN on a case-by-case basis and will be determined by the organisation’s management in consultation with, as necessary, its External Auditors. ▪ Initial and final meetings between the mission and the organisation's senior management are to be conducted at the start and end of the mission. ▪ The mission will offer to make a draft of its report available to the organisation's management for comments prior to final issuance.