The Division of Financial and Administrative Management (DFAM) establishes and maintains the framework within which UNHCR makes optimal use of its financial resources. It is responsible for submitting UNHCR’s budget proposals to the Executive Committee and the annual statement of accounts to the UN Board of Auditors. The Division is also responsible for maintaining and improving UNHCR’s financial and management controls.
The Office of the Controller is responsible for financial policy development. The Controller directs the work of the services, sections and units of the Division.
The Policy and Audit Coordination Unit is the focal point in UNHCR for all audit matters, interacting with both the internal (OIOS) and external auditors (UN Board of Auditors), as well as the Inspector General’s Office. The Unit reviews audit findings, coordinates the organization’s responses to audit reports and prepares overviews of key audit observations and trends. It also provides expert advice and support on audit-related matters.
The Change Management and Field Support Unit supports UNHCR Field operations and Headquarters by analysing the impact of changes in financial, budgetary and administrative policies, procedures and processes. The Unit supports the implementation of corporate change initiatives, such as IPSAS, and the strengthening of financial management capacity.
The Programme Budget Service (PBS) is responsible for formulating the organization’s budget. The Service monitors the resource needs of UNHCR’s operations, providing guidance and advice on the most efficient use of resources. PBS is responsible for the development of policies, guidelines and mechanisms for budget management processes, as well as related monitoring and control in support of a sound budgetary management system.
The Accounts and Financial Service (AFS) is responsible for the production of statutory and management financial information in UNHCR.
The Implementing Partnership Management Service (IPMS) leads the development of policies, procedures, guidelines and training programmes, as well as providing support, for applying the Enhanced Framework for Implementing with Partners in the field. IPMS also ensures accountability compliance and manages the audit certifications of UNHCR-funded projects that are implemented through partners.
The Treasury Section is responsible for safeguarding cash resources, managing foreign exchange and investments and ensuring liquidity across UNHCR’s operations. It is also responsible for formulating treasury-related risk management procedures and applying best practices in global treasury management. Treasury is continuously working to improve UNHCR’s global liquidity management by using integrated treasury management systems, together with a centralized cash management approach to further enhance real-time cash positioning, increase efficiency and effectiveness in accounting and financial control.
The General Services Section is responsible for UNHCR’s building management and security at Headquarters, as well as the administration of official travel originating from Geneva.
The United Nations Board of Auditors is the external auditor for UNHCR. The Board performs a yearly audit of UNHCR’s financial statements, in conformity with the International Standards on Auditing, and expresses an audit opinion on the financial statements. The Board also undertakes a performance audit on a number of topics each year. The external audit is carried out by the National Audit Office of the United Kingdom, which was appointed as a member of the Board of Auditors for a term of six years from July 2010.
The United Nations Office of Internal Oversight Services (OIOS) provides internal audit services to UNHCR through staff based in Geneva and major UNHCR operations. OIOS conducts internal audit assignments and assists the High Commissioner in fulfilling his management functions, and acts as an oversight mechanism to ensure the proper use of UNHCR’s resources, the safeguarding of assets, the reliability and integrity of financial and operational systems and compliance with rules and regulations. The OIOS annual audit plan is prepared in consultation with UNHCR management and other oversight bodies and is based on a risk assessment of UNHCR’s operations.