TNAG-1542-FCO40-2106-United-Nations-High-Commissioner-for-Refugees-(UNHCR)-Execut-1986 — Page 81

CONFIDENTIAL

EXCOM meeting in January the US announced that an acceptable formula for conducting a programme audit was being arranged by the High Commissioner, the UN Advisory Committee on Administrative Budgetary Questions (ACABQ) and the UN Board of External Auditors, which satisfied the requirements of the US legislation.

Terms of reference for the audit were being developed by the Board of External

Auditors at the request of the ACABQ and bids for the conduct of the audit were to

be solicited from major public accounting and management consultancy firms.

5. With regard to Document A/AC.96/678, the auditors do not appear to have considered

the case for departing from normal procurement procedures in emergencies but have

merely argued that procedures should "cope" as far as possible. In relation to

procurement the issue is whether faster standard procedures are possible and if

not whether UNHCR was justified in departing from those procedures in the purchase

of 25 land cruisers, pipes and other contracts worth over US $2 million. We would

aquacy it prevent proce have liked the auditors to give us views on both these issue's ie/departing from

normal procurement procedures and whether it was justified. It is difficult to judge from the papers where the issues stand. But, we do understand the need

to take short-cuts in emergencies to ensure speedy procurement.

Commissioner is taking steps to make this "legally" possible.

We hope the High

Disaster and Refugee Unit

Bilateral Coordination Department

24 September 1986

CONFIDENTIAL