III/8
(v)
designate the officers who may receive monies and incur obligations on behalf of the Council; (*)
(vi) maintain appropriate internal financial controls in
order to ensure :
I. the regularity of the receipt, custody and disposal of all funds and other financial resources of the Council;
II. the conformity of obligations and expenditures, with the appropriations or other financial provision voted by the Council, or with the purposes and rules relating to trust funds and reserve and special accounts;
III. the most effective use of the resources of the
Council.
(b) No obligations shall be incurred until allotments or other appropriate authorizations have been made in writing under the authority of the Secretary General.
(c) the Secretary General may, after full investigation and
subject to review by the Council, authorize the writing off of losses of cash, stores and other assets. For this purpose a statement of all such amounts written off shall be submitted to the Auditors and to the Council with the annual accounts.
Rule 13
Delegation of the Secretary General's powers
The Secretary General may delegate all or part of his powers to another officer or officers of the Secretariat, without derogation of his own responsibility. In the absence of the Secretary General such other officer or officers shall replace him in the exercise of those powers.
Rule 14
-
Audit
(a) The accounts shall be audited at the Headquarters of the
Council by two Auditors appointed by the Council. The audit shall be conducted in accordance with the principles set out in the Annex to these Rules.
(*) See attachment page III/17.
June 1985.