Independent Oversight › stellent › groups › public › ... · RBN Kenya 5.92 9 E RBB Pakistan...
Transcript of Independent Oversight › stellent › groups › public › ... · RBN Kenya 5.92 9 E RBB Pakistan...
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EB Induction Session
27th September 2017
Independent Oversight
Andrea Cook, Director, Office of Evaluation
Patricia Harvey, Inspector General, Inspector General and Oversight Office
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Oversight framework
Evaluation Office
Office of the Inspector General
Areas of discussion
Overview of presentation
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Oversight Framework
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UN General Assembly
GOVERNING AND OVERSIGHT BODIES WITH
MEMBERS STATES
FAO Conference
ECOSOC
ACABQ
FAO Council
FAO Finance Committee
Executive Board
Executive Board Bureau
INDEPENDENT EXTERNAL OVERSIGHT BODIES
Joint Inspection Unit
Audit Committee External Auditor
WFP SECRETARIAT AND INDEPENDENT INTERNAL
OVERSIGHT BODIES
Executive Director
Oversight Office
ManagementEvaluation
Office
2011 Oversight Framework & Reports Disclosure Policy
Ethics Office
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WFP’s Three Lines of Defence model
1
Ethics
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Director of
Evaluation
Inspector
General
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Office of Evaluation
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WFP evaluation function: Vision
VISION
WFP’s contribution to ending global
hunger is strengthened by
evaluative thinking, behavior &
systems embedded in its culture of
accountability & learning
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What is evaluation in WFP?
Accountability
Learning
Evidence-based decision-making
CentralizedEvaluations
DecentralizedEvaluations
The systematic & impartial, periodic assessment of the performance of WFP’s activities, operations, strategies and policies.
(UN Evaluation Group/WFP 2016-2021 Evaluation Policy)
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Evaluation Questions & Criteria
Is WFP doing the right thing?
Relevance
Is WFP achieving its objectives?
Effectiveness
Is WFP doing the things right?
Efficiency
What difference is WFP making for the lives of
people it serves?
Impact
Will positive changes remain after WFP
intervention?
Sustainability
… and 3 extra criteria for humanitarian evaluations:• Coverage• Connectedness• Coherence
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WFP’s Evaluation Function framing documents
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WFP evaluation function: alignment with the Integrated Road Map
1. Country Portfolio Evaluations
2. Decentralized Evaluations
3. Improved performance
4. Lessons learning
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Evaluation coverage, planning and reporting
Planning Implementing Reporting
Evaluation Policy 2016-20121
Corporate Evaluation Strategy
Annual Consultation on Evaluation with EB
OEV WorkPlan
Evaluation Reportshttp://www.wfp.org/evaluation/list
Annual Evaluation Report
WFP Management Plan
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WFP Evaluation function oversight: Evaluation Function Governance
Chair, Deputy Executive Director
Executive
BoardExecutive
Director
*Director of Evaluation has full
discretion over evaluation selection,
approval & issuance of CE reports to
EB
Human Resources
Budget &Programming
Performance Manag. & Monitoring
Information Technology Division
Policy & Programme
Government Partnerships
HQ DIRECTORS
Innovation & Change Management
PANAMA CAIRO
NAIROBI DAKAR
REGIONAL DIRECTORS
JOHANNESBURGBANGKOK
SECRETARYDirector
of Evaluation*
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Executive Board Role in evaluation
Normative Framework
• Approve evaluation policy and safeguard provisions• Approve appointment, made by the ED, of Director of Evaluation• Provide strategic guidance through Annual Consultation on Evaluation• Foster evaluation culture as members of WFP Governing Body
Oversight
• Exercise oversight of evaluation function• Guide management in policy implementation • Consider AER & all centralized evaluation reports• Consider mgt. responses & follow-up action reports
Resourcing • Approve OEV’s budget • Review trends in human & financial resources dedicated to evaluation
Use
• Consider use of evaluation evidence when approving new policies, strategies, programmes, Management Plans, etc.
• Use evidence generated by evaluations in its decision-making
Planning • Review OEV’s work plan & priorities within WFP’s Management Plan
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Evaluation and Internal Audit – complementary yet different fiduciary oversight functions
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Evaluation and Internal Audit
Administrative
Programmatic
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Evaluation and Internal Audit
Administrative
Programmatic
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Planning coordination: sharing good practices
EVALUATIONAUDIT
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Office of Evaluation and Audit engagement in
the international system
Inter-Agency Humanitarian
Evaluations (IAHE) Steering Group
Rome-based agencies
WFP
FAOIFAD
UNRIS
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Office of the Inspector General
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Office of the Inspector General
Inspector General
Office
of Internal Audit
Office of Inspections and Investigations
Charter of the Office of the Inspector
General :
• Provide assurance to the Executive
Director;
• Conduct objective and independent
oversight activities to protect the
integrity and improve the efficiency and
effectiveness of WFP’s programmes
and operations;
• Detect and deter fraud, waste and
abuse; and
• Facilitate WFP’s adoption and
implementation of best UN and private
sector practices
• Full, free and unrestricted access to any and all
WFP records, physical properties and personnel;
• Access to vendors, cooperating partners and
other third parties in a contractual agreement
Executive
Director
The Annual report of the Inspector General includes a Statement of Independence.
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AREAS / AUDIT TYPES
COMPLIANCEPERFORMANCE / VALUE FOR
MONEYFINANCIAL
INFORMATION/REPORTING
IT CONTROLS ADVISORY SERVICES
Field/HQentities
Thematic areas
Processes
Projects
IT systems and apps
Internal audit – Matrix of areas and types
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2014 2015 2016 2017 2018
RBDNigeria
emergency 7.90 Audit of the emergency operation
RBC Yemen 7.43 Follow up audit (2017)
RBDCentral African
Republic 7.43 E
RBN South Sudan 7.03 Audit of CBT Financial Service Providers (2016)
RBC Syria 7.00 CPs and food quality (2017)
RBN Somalia 6.86 E
Audit of Human Resources Management in COs
(2016); Audit of CBT Financia l Service Providers (2016)
RBD Chad 6.66 E
RBC Iraq 6.60
RBB Afghanistan 6.50
Audit of Third Party Monitoring (2016); Audit of CBT
Financial Service Providers (2016)
RBJ Mozambique 6.47
RBJ DR Congo 6.43 E E Audit of Third Party Monitoring (2016)
RBN Ethiopia 6.24 Audit of CERF funds in Ethiopia (2016)
RBB DPRK 6.16
RBP Haiti 6.14 Advisory Audit of Cash and vouchers (2014)
RBJ Malawi 5.94 E
Audit of Cash and vouchers (2014); Audit of CBT Financial
Service Providers (2016)
RBN Kenya 5.92 E
RBB Pakistan 5.91 E
RBC Lebanon 5.90 E
Audit of Cash and vouchers (2014), Retailers (2016); Food
quality (2016); CBT Financial Service Providers (2016)
Regional BureauCountry Office RatingPast coverage
Related thematic engagements
Internal Audit – Audit coverage, planning and reporting
Internal Audit Strategy
WFP risk universe
Annual risk assessment
Annual workplan
Planning Implementing Reporting Monitoring/oversight
Audit Reportshttps://www.wfp.org/about
/oversight/audit-
inspection-reports
Quarterly Activity
Reports
Quarterly briefings to the
Board
Annual report
IIA Professional standards
and External assessment
Annual report of the
Audit Committee
In November 2016 an external assessment concluded on full conformance with professional
standards and a high level of effectiveness and maturity
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25
Internal audit – Key audit steps
Management audit notification
Engagement level planning and risk assessment
Audit Engagement Plan
Field work
Exit meeting
Report drafting
Report issuance and publishing (30 days)
Recommendation follow-up
Approved workplan
Qu
ality
Assu
ran
ce
Imp
rove
me
nt P
lan
Institu
te o
f Inte
rna
l Au
dito
rs S
tan
da
rds
Au
dit M
an
ua
l
Inte
rna
l Au
dit S
trate
gy
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Investigations: determine whether specific allegations can be substantiated.
Proactive Integrity Reviews (PIRs):
detect potential fraudulent, corrupt and collusive practices in WFP business processes or operations, including WFP financed programmes.
Inspections: provide objective information to management about field offices, units in Headquarters and processes with no predetermined focus on fraud risk.
Office of Inspections and Investigations -3 Main missions: Investigations, PIRs and Inspections
OIGI has responsibility to conduct any and all investigations into allegations of
misconduct including alleged fraud and corruption against the Organisation and its programmes as well as other violations of the Staff Rules and Regulations, policies,
procedures, and other administrative issuance.
Scope of investigation covers:
• Internal investigations: all types of staff misconduct (fraud, corruption, SEA, HSHAP, violation of UN and WFP rules…)
• External investigations: Wrongdoing by vendors, cooperating partners, contractors, particularly on fraud and corruption
Investigations can result into referral to national authorities for prosecution.
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1. redacted OR
2. withheld for reasons of confidentiality, possible jeopardy to the safety and security of any individual, or possible violation of the rights of individuals.
Discloses requested report
Disclosure processInvestigation and PIR Reports
List of available Investigationsand PIR Reports provided to Secretary, EB, who informs the Bureau
OIGIIG reviews
requestIG responds
directly to request
MEMBER STATES
TO: Inspector General, WFP
CC:
• DED
• AED Director for Partnerships, Governance and Advocacy Department
• Secretary, Executive Board
• ED Correspondence [email protected]
Note Verbale
Notifies that the report is being withheld and provides reason
Discloses redacted report with reason for redaction
Informs Country Director
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World Food ProgrammeWorld Food Programme