Eightieth session
Agenda item 148
Administrative and budgetary aspects of the financing of the United Nations peacekeeping operations
Proposed budget of the Office of Internal Oversight Services under the support account for peacekeeping operations for the period from 1 July 2026 to 30 June 2027
Report of the Independent Audit Advisory Committee
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The present report contains the comments, advice and recommendations of the Independent Audit Advisory Committee on the proposed budget of the Office of Internal Oversight Services (OIOS) under the support account for peacekeeping operations for the period from 1 July 2026 to 30 June 2027. The Committee¡¯s observations, conclusions and recommendations about the support account budget of OIOS continue to be guided by the Office¡¯s evolving approach to linking its risk assessment and coverage to the current and emerging risks facing the Organization. The Committee recognizes also that OIOS, like other departments and offices, is operating under reduced budgets proposed in September 2025 as part of the UN80 reform initiatives. The Committee takes these factors into consideration in its position on the adequacy of resources of OIOS. |
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I. Introduction
1. The Independent Audit Advisory Committee presents herein its comments, advice and recommendations to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, on the budget of the Office of Internal Oversight Services (OIOS) under the support account for peacekeeping operations for the period from 1 July 2026 to 30 June 2027. The report is submitted in accordance with paragraphs 2 (c) and (d) of the Committee¡¯s terms of reference (General Assembly resolution , annex).
2. The Committee has a responsibility to examine the workplan of OIOS, taking into account the workplans of the other oversight bodies, and to advise the General Assembly thereon; to review the budget proposal of the Office, taking into account its workplan; and to make recommendations to the Assembly through the Advisory Committee. The Committee undertook its review of the OIOS work-planning process and the proposed budget for OIOS under the support account for peacekeeping operations for the period 1 July 2026 to 30 June 2027 during its seventy-second and seventy-third sessions, held from 2 to 5 December 2025 and from 18 to 20 February 2026, respectively.
3. The Committee appreciates the efforts of the Office of Programme Planning, Finance and Budget and OIOS in providing the Committee with the relevant documents for consideration. OIOS also provided supplementary information in response to various questions from the Committee.
II. Background
4. The proposed financial and human resources for OIOS for the support account for peacekeeping operations for the 2026/27 period, as compared with the 2025/26 period, are provided in table 1.
Table 1
Financial and human resources
(Thousands of United States dollars)
(a) Financial resources
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Financial resources |
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2025/26 |
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2026/27 |
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Proposed |
Variance |
Percentage of total budget |
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Original approved |
Revised (UN80) |
Final approved |
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Amount |
Percentage |
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(1) |
(2) |
(3) |
(4) |
(5)=(4)-(3) |
(6)=(5)¡Â(3) |
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A. Executive direction and management |
33 449.2 |
31 260.7 |
33 449.2 |
29 607.6 |
(3 841.6) |
(11.5) |
97.9 |
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B. Programme of work |
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Subprogramme 1. Internal audit |
16 691.5 |
15 499.9 |
16 691.5 |
14 454.2 |
(2 237.3) |
(13.4) |
47.8 |
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Subprogramme 2. Inspection and evaluation |
2 658.3 |
2 423.6 |
2 658.3 |
2 192.8 |
(465.5) |
(17.5) |
7.2 |
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Subprogramme 3. Investigations |
14 099.4 |
13 337.2 |
14 099.4 |
12 960.6 |
(1 138.8) |
(8.1) |
42.8 |
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C. Programme support costs |
829.7 |
829.7 |
829.7 |
644.1 |
(185.6) |
(22.4) |
2.1 |
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Subtotal |
34 278.9 |
32 090.4 |
34 278.9 |
30 251.7 |
(4 027.2) |
(11.7) |
100.0 |
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(b) Human resources
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Posts and positions |
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2025/26 |
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2026/27 |
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Proposed |
Variance |
Percentage of total budget |
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Original approved |
Revised (UN80) |
Final approved |
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Amount |
Percentage |
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(1) |
(2) |
(3) |
(4) |
(5)=(4)-(3) |
(6)=(5)¡Â(3) |
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A. Executive direction and management |
144 |
123 |
123 |
125 |
2 |
1.6 |
96.9 |
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B. Programme of work |
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Subprogramme 1. Internal audit |
69 |
58 |
58 |
60 |
2 |
3.4 |
46.5 |
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Subprogramme 2. Inspection and evaluation |
11 |
9 |
9 |
9 |
0 |
¨C |
7.0 |
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Subprogramme 3. Investigations |
64 |
56 |
56 |
56 |
0 |
¨C |
43.4 |
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C. Programme support costs |
4 |
4 |
4 |
4 |
0 |
¨C |
3.1 |
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Subtotal |
148 |
127 |
127 |
129 |
2 |
1.6 |
100.0 |
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Note: Budget figures provided by the Office of Programme Planning, Finance and Budget, Field Operations Finance Division.
5. As shown in table 1, the proposed OIOS budget under the support account for peacekeeping operations for the period from 1 July 2026 to 30 June 2027 is $30,251,700, which represents a decrease of $4,027,200, or 11.7 per cent, compared with the previous year¡¯s approved budget of $34,278,900. The proposed budget for 2026/27 is based on the annualized revised budget levels under the UN80 Initiative.
6. The number of posts in the proposed budget under the support account for 2026/27 is 129, which represents a decrease of 19 posts, or 12.9 per cent, compared with the approved budget for 148 posts for 2025/26. The final approved budget for 2026/27 was based on the revised budget under the UN80 Initiative, which included 127 posts, with an additional 2 posts related to the new mission in Haiti.
7. For the 2026/27 period, the OIOS workplan is based on its reduced resources, which will result in longer periods to cover high risks through the Internal Audit Division and the Inspection and Evaluation Division. Reduced resources are likely to lengthen the completion time for investigations. OIOS noted that, to partially address the situation, it was employing agile approaches to risk assessment for its Internal Audit Division, new modalities and approaches for its evaluations and exploring possible uses of technology to introduce efficiencies into investigations as the caseload continues to grow.
8. OIOS is expecting to complete 41 internal audit assignments and 5 inspection and evaluation assignments under the support account for 2026/27. The Investigations Division of OIOS had a record intake of 2,051 investigation cases during the 2025 calendar year for the regular and support account budgets combined, with the caseload expected to further increase in the 2026 calendar year.
9. The resource allocations for the three divisions for the support account include 47.8 per cent for the Internal Audit Division, 7.2 per cent for the Inspection and Evaluation Division, 42.8 per cent for the Investigations Division and 2.1 per cent for programme support costs.
III. Comments of the Independent Audit Advisory Committee
10. Under article 2 (c) of its terms of reference, the Committee has the responsibility to examine the workplan of the Office of Internal Oversight Services. Table 2 shows the proposed deliverables.
Table 2
Total deliverables of the Office of Internal Oversight Services for the peacekeeping support account by programme for 2026 and proposal for 2026/27a
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Programme of work |
Proposed for 2025/26 |
Proposed for 2026/27 |
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Subprogramme 1. Internal audit |
55 |
48 |
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Subprogramme 2. Inspection and evaluation |
6 |
5 |
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Subprogramme 3. Investigations |
160 |
160 |
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Total |
221 |
213 |
a Deliverables are broken down as follows:
Internal audit: the number of parliamentary documents and audit reports.
Inspection and evaluation: the number of parliamentary documents and inspection and evaluation reports.
Investigations: the number of investigations and closure reports.
A. Internal Audit Division
11. In its previous reports, the Committee made a number of recommendations relating to the Internal Audit Division¡¯s work planning, specifically related to risk assessment and coverage. The Committee notes that OIOS continues to make progress in implementing most of these recommendations, and its risk-based planning process continues to evolve.
12. According to OIOS, the assurance strategy continues to be based on covering high risks over a three-year horizon and medium risks over a five-year horizon, even though the time frames for risk coverage will be lengthened owing to resource constraints. Given the changing nature of risks, combined with resource constraints, the Committee is of the view that, owing to the lengthening of the stated time frames, the Internal Audit Division may not be meeting its three- and five-year coverage strategy for high and medium risks.
13. OIOS noted also that it conducts a comprehensive risk assessment each year beginning in September in order to build its internal audit workplan for the upcoming year. On a quarterly basis (or more often, if needed), the Internal Audit Division reviews the plan and makes any changes that are warranted. For instance, if new critical risks arise that necessitate adjustments to the audit plan, the Internal Audit Division might add new audits to the plan to ensure that coverage remains aligned with the most significant and emerging risks. At the same time, other audits may need to be cancelled or deferred.
14. In its previous report (), the Committee recommended that OIOS analyse and report the consequences when planned assignments are not completed in a timely manner. Under the current circumstances of constrained resources and changing risks, the Committee¡¯s recommendation has become even more important.
15. OIOS noted in addition that the Internal Audit Division will redirect its 2026 activities away from planned oversight of some functions or risks in areas that will be immediately affected by consolidations or restructuring as the UN80 reforms are implemented. This shift is intended to give those entities space to focus on the implementation of the UN80 initiative and allow time for the internal controls and the impacts of the reform initiatives to be seen before OIOS oversight coverage of those areas resumes in 2027.
16. While this approach may provide short-term relief to the affected entities, the Committee cautions that these same areas may also give rise to new or heightened risks during the transition period. The Committee therefore recommends that OIOS continue to monitor risks in these areas closely and determine whether adjustments to its audit approach or to the audit plan are warranted.
Assignment/resource trend analysis
17. As shown in table 2, OIOS had originally planned to complete 55 audit assignments for 2025/26 and 48 audit assignments for 2026/27 based on ¡°full incumbency¡± of staffing for those years under its risk-based coverage of three years for high-risk areas and five years for medium risks. Under the reduced resource levels, OIOS indicated that the Internal Audit Division expected to complete 41 audit assignments related to peacekeeping operations for the 2026/27 period and 45 audits in 2025/26. OIOS noted also that the lower number of audits expected to be completed will result in lengthened time frames for coverage of risks.
18. OIOS has traditionally planned the number of engagements on the basis of full incumbency of its posts. As a result of vacancies, the actual number of engagements completed was consistently less than the number of planned engagements under the budget, as illustrated in paragraph 17. Staffing at less than full incumbency contributed to what was referred to as a ¡°capacity gap.¡± Often, this was not a meaningful measure, and it did not present the impact of completing fewer than the planned number of audits. This measure is also not relevant under the current circumstances of posts having been cut.
19. OIOS noted that the top areas of focus for internal audit will consist of: (a) programme performance; (b) mission drawdown and transition; (c) substantive peacekeeping programmes; (d) procurement and contract management; (e) human resources management; and (f) asset management.
20. The number of proposed posts for internal audit in the 2026/27 period, compared with the previous period, will be reduced from 69 to 60.
21. As the peacekeeping footprint evolves, the Committee plans to continue to examine the trends and relationship between the resources, risk coverage and the number of assignments in the future.
22. Having reviewed the proposed budget for the Internal Audit Division, along with the related workplan and deliverables, the Committee supports the resource requirements shown in table 1.
B. Inspection and Evaluation Division
23. For the 2026/27 period, OIOS indicated that the Inspection and Evaluation Division plans to conduct five assignments involving the evaluation of two mission components, digital transformation in peacekeeping operations, one inspection of mission function and one mandated triennial review of the implementation of the recommendations from earlier evaluations. The workplan for 2026/27 represents a decrease of one assignment as compared with 2025/26.
24. The number of posts for the Inspection and Evaluation Division under the support account budget for 2026/27 is nine, a reduction of two posts from the originally approved 2025/26 budget, based on the revised budget under the UN80 Initiative.
25. OIOS informed the Committee that the Inspection and Evaluation Division is dealing with the reduction in posts by producing fewer outputs in 2027, continuing to focus on programme design and efficiencies through assessment of modalities and methodologies and enhanced use of artificial intelligence for desk review efficiencies. In addition, the Inspection and Evaluation Division continues to focus on building evaluation capacity within entities across the Secretariat.
26. Having reviewed the proposed budget for the Inspection and Evaluation Division, along with the related workplan and deliverables, the Committee supports the resource requirements shown in table 1.
C. Investigations Division
27. The OIOS workload and resource analysis for the Investigations Division were based on the entire investigation portfolio rather than the funding source. In addition, the Investigations Division workplan continues to be considered in the context of trends in caseload, ageing and completion time.
28. The number of posts for the Investigations Division under the support account budget for 2026/27 is 56, a reduction of 8 posts from the originally approved 2025/26 budget and based on the revised budget under the UN80 Initiative.
29. During calendar year 2025, OIOS received a record number of 2,051 cases. This compares with 1,848 cases in 2024 and 1,765 cases in 2023. Since 2023, the Investigations Division has reduced the average completion time for cases to 10.6 months and the average age of cases to 7.2 months. Despite these improvements, the backlog of cases continues to grow owing to the increased number of cases.
30. OIOS noted that the current and upcoming changes across the Organization are expected to result in an increase in complaints and cases. OIOS stated also that the growing caseload, combined with the reduction in investigative resources, is likely to lead to longer timelines for intake, assessment and investigation of complaints. The Committee encourages the Investigations Division to explore technology tools and solutions, including artificial intelligence, to gain efficiencies in those areas of the workstream that could benefit from these types of tools.
31. The Committee still considers that a comprehensive approach towards addressing the increasing load of complaints and cases is relevant. The Committee has advised in the past that a root cause analysis should be undertaken to gain insights into the trends of increasing caseloads. The Committee remains concerned about the impact of the level of resources on the ability of OIOS to meet its investigative responsibilities, which in turn could impact the integrity of the system and result in a potential erosion of the accountability framework.
32. Having reviewed the proposed budget and the workload trends for the Investigations Division, the Committee supports the resource requirements shown in table 1.
IV. Conclusion
33. Under the circumstances, the Committee supports the proposed budget at this time. However, the Committee reiterates its recommendation that OIOS further articulate its assurance objectives, strategy, capacity gaps and resulting residual risks to the Organization during this period of change. The resources of OIOS may need to be revisited in the future to assist the Secretary-General and the General Assembly in fulfilling their oversight responsibilities.
34. The members of the Independent Audit Advisory Committee submit the present report containing their comments and recommendations for consideration by the Advisory Committee on Administrative and Budgetary Questions and the General Assembly.
(Signed) Suresh Raj Sharma
Chair, Independent Audit Advisory Committee
(Signed) Jeanette Franzel
Vice-Chair, Independent Audit Advisory Committee
(Signed) Eric Oduro Osae
Member, Independent Audit Advisory Committee
(Signed) Sylvia Paola Mendoza Elguea
Member, Independent Audit Advisory Committee
(Signed) Denis Strizheusov
Member, Independent Audit Advisory Committee