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 <title>United Nations: Preliminary Observations on Internal Oversight and Procurement Practices</title>
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<abstract>This testimony discusses internal oversight and procurement in
the United Nations (UN). The findings of the Independent Inquiry 
Committee into the UN&apos;s Oil for Food Program have rekindled	 
long-standing concerns about internal oversight and procurement  
at the United Nations. In addition, the UN&apos;s 2005 World Summit	 
called for a host of reforms, from human rights, terrorism, and  
peace-building to economic development and management reform.	 
Specifically, this testimony conveys our preliminary observations
on the UN&apos;s budgeting processes as it relates to the ability of  
the UN&apos;s Office of Internal Oversight Services (OIOS) to perform 
independent and effective oversight. We will also discuss some of
the UN&apos;s efforts to address problems affecting the openness and  
professionalism of its procurement system. We would like to	 
emphasize that our comments reflect the preliminary results of	 
two ongoing GAO engagements examining the UN&apos;s internal oversight
and procurement services. We will issue reports covering a wide  
range of issues in both areas early next year.</abstract>
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