Appointment of the External Auditor

Transcription

1 Atoms for Peace General Conference GC(53)/27 Date: 14 September 2009 General Distribution Original: English Fifty-third regular session Item 12 of the provisional agenda (GC(53)/1, Add.1 and Add.2) Appointment of the External Auditor The term of office of the Agency s current External Auditor the Vice-President of the German Supreme Audit Institution (SAI) Bundesrechnungshof will expire upon the completion of the audit of the Agency s accounts for It will therefore be necessary for the General Conference, at its forthcoming regular session, to appoint an External Auditor to audit the Agency s accounts for the financial years 2010 and In the Note by the Secretariat, 2008/ Note 36, dated 16 December 2008 (Attachment 1), Member States were invited to nominate candidates by 30 January 2009 whom they wished the General Conference to consider at its 2009 regular session. As can be seen from the Note, the Secretariat specified that nominations should include: a curriculum vitae of the nominee; details of the national and international activities of the office of the Auditor General of the Member State submitting the nomination; an indication of the range of the audit activities envisaged and of the audit specialities that could be of benefit to the Agency; a presentation of the approach to the audit; the number and level of staff to be involved in the audit; a proposed audit fee and an estimate of the total number of auditor-months which would be devoted to the audit of the Agency s accounts for 2010 and The Secretariat has received the nominations of the Vice-President of the German Supreme Audit Institution (SAI) Bundesrechnungshof (Attachment 2) and of the Comptroller and Auditor General of India (Attachment 3). Attachment 4 gives a comparison of these bids. The nomination of the President of the Court of Accounts of the Kingdom of Morocco was also submitted but was subsequently withdrawn. The Board of Governors considered this matter at its meetings in June The Board did not make a recommendation on the matter to the Conference. Recommended Action The Conference is requested to appoint an External Auditor, in accordance with Financial Regulation 12.01, to audit the Agency s accounts for the financial years 2010 and 2011.

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71 GC(53)/27 Attachment 4 Comparison between the Nomination of the Vice President of the German Supreme Audit Institution (SAI) (Bundesrechnungshof) and Comptroller and Auditor General of India for Appointment of the External Auditor of the Agency for 2010 and 2011 Information requested 1 Germany India Curriculum vitae of nominee Details of national and international activities of Auditor General s Office Indication of the range of audit activities envisaged Provided curriculum vitae of Vice-President plus profile of audit team. Included details of national and international Auditing activities. Included both scope of audit as well as audit approach. Provided curriculum vitae of Auditor General plus profile of audit team. Included details of national and international Auditing activities. Included both scope of audit as well as audit approach. Audit specialities to be available Proposed audit fee covering audit related salaries, secretarial and other support costs, travel costs and living expenses of external auditor and staff Number of auditor-months to be devoted to the audit Described a wide range of audit specialties to be available. Provided an audit fee covering costs of external auditor and staff. 520,000 for 2010 and Estimated at 1400 auditor days for the assignment for 2010 and Described a wide range of audit specialties to be available. Provided an audit fee covering costs of external auditor and staff. 248,000 for 2010 and Estimated at 40 auditor months for the assignment for 2010 and Note by the Secretariat dated 16 December 2008.