ANNEX 1 Follow-up of recommendations in our previous report Recommendation raised Comments received from Status as Status on actions taken by Italian court of Auditors Secretary-General at the time of reported by ITU Management by Management as evaluated by the issuance of the report Italian Court of Auditors These procedures are applied The procedures are applied Not implemented in 2013, also Dual signatories should be Rec. 1 whenever possible. For Field according to the Secretary-General considering what stated by ITU required for amounts above CHF 2012 offices where dual signature is not comment. Internal Audit in its reports on 5’000 Although we understood from possible due to specific constraints Furthermore, a review of the Regional and Area offices issued in Management about the feasibility of (legal constraints for some authorized signatures has been 2013. implementing dual signatures in Countries for bank signatures), conducted and the field offices We also take note that an field offices, for example in a field specific authorizations and officers in charge officially implementation is ongoing in 2014. office only a P official could be monitoring will be applied. reminded to report actively any present, we recommend staff changes impacting the Management to ensure dual authorized signatories. Moreover, signatories in financial operations FRMD internal note regarding the with banks for amounts above delegation of signature has been 5’000 CHF whenever possible, and, updated to reflect latest changes in in case the responsible officials on staff as well as the 5’000 USD the field operates on an ITU’s bank threshold for field offices. account alone, he should receive an ex-ante authorization from Management.
ANNEX 1 Follow-up of recommendations in our previous report Recommendation raised by Italian court of Auditors Comments received from Secretary-General at the time of the issuance of the report Status as reported by ITU Management Status on actions taken by Management as evaluated by Italian Court of Auditors Rec. 1 2012 Dual signatories should be required for amounts above CHF 5’000 Although we understood from Management about the feasibility of implementing dual signatures in field offices, for example in a field office only a P official could be present, we recommend Management to ensure dual signatories in financial operations with banks for amounts above 5’000 CHF whenever possible, and, in case the responsible officials on the field operates on an ITU’s bank account alone, he should receive an ex-ante authorization from Management. These procedures are applied whenever possible. For Field offices where dual signature is not possible due to specific constraints (legal constraints for some Countries for bank signatures), specific authorizations and monitoring will be applied. The procedures are applied according to the Secretary-General comment. Furthermore, a review of the authorized signatures has been conducted and the field offices officers in charge officially reminded to report actively any staff changes impacting the authorized signatories. Moreover, FRMD internal note regarding the delegation of signature has been updated to reflect latest changes in staff as well as the 5’000 USD threshold for field offices. Not implemented in 2013, also considering what stated by ITU Internal Audit in its reports on Regional and Area offices issued in 2013. We also take note that an implementation is ongoing in 2014.