REPUBBLICA ITALIANA CORTE DEI CONTI

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1 Deliberazione n. 8/ Certificazione ITU-UNDP 2015 REPUBBLICA ITALIANA CORTE DEI CONTI SEZIONE DI CONTROLLO PER GLI AFFARI COMUNITARI E INTERNAZIONALI composta dai Magistrati: Dott. Ennio COLASANTI Presidente Dott.ssa Maria Teresa POLITO Consigliere Dott.ssa Maria Annunziata RUCIRETA Consigliere Dott. Giacinto DAMMICCO Consigliere Dott. Michele COSENTINO Consigliere Dott. Carlo MANCINELLI Consigliere Adunanza del 6 maggio 2016 Visto il mandato di external auditor dell International Telecommunication Union (ITU) conferito alla Corte dei conti dal Council dell ITU e comunicato dal Secretary-General dell Unione in data 12 giugno 2012 e rinnovato per ulteriori 2 anni come comunicato dal Secretary-General dell Unione in data 27 maggio 2015; Visti i principi INTOSAI; Visti i principi internazionali di audit applicabili all attività delle Istituzioni superiori di controllo (International Standards of Supreme Audit Institutions ISSAI); Visti gli International Public Sector Accounting Standards (IPSAS) e i Financial Regulations and Rules dell ITU; Visto il documento contabile ( Statement I ) ed i prospetti allegati relativi all anno finanziario 2015-pervenuti in data 5 maggio 2016-concernenti i progetti

2 finanziati da United Nations Development Programme (UNDP) gestiti dall International Telecommunication Union (ITU) per l anno finanziario 2015; Udito il relatore Consigliere Giacinto Dammicco in merito all attività istruttoria concernente i citati progetti, svolta anche con missioni in loco; Vista la proposta di audit certificate presentata dal relatore con riguardo al citato documento contabile ( Statement I ) relativo all anno finanziario 2015 e concernente i progetti finanziati da United Nations Development Programme-UNDP gestiti dall ITU; DELIBERA di approvare l allegato audit certificate concernente il documento contabile ( Statement I ) relativo all anno finanziario 2015 e concernente i progetti finanziati da United Nations Development Programme (UNDP) gestiti dall International Telecommunication Union (ITU) DISPONE di trasmettere copia dell allegato audit certificate concernente il documento contabile ( Statement I ) relativo all anno finanziario 2015 e concernente i progetti finanziati da United Nations Development Programme (UNDP) gestiti dall International Telecommunication Union (ITU) al Secretary-General dell Organizzazione. IL RELATORE F.to Giacinto Dammicco IL PRESIDENTE F.to Ennio Colasanti Depositata in Segreteria il 27 giugno 2016 Il Dirigente F.to Maria Teresa Macchione

3 STATEMENTI (lnternational Telecommunication Union) Status of Funds as at 31 December 2015 Operating Fund Balance at 31 December 2014 per ITU Project expenditures received after closure Balance at 1 January 2015 US$ US$ 638, , , Ad d: Cash drawings from UNDP IOVs Additional amount of IOVs - period , '730, Remittances to UNDP -1,877,15 PCA 2015 not received- project exp not reimbursed 1,003, Miscellaneous income and exchange adjustments (net) (Report No. 8) Less: Miscellaneous items refunded/charged to UNDP (net) (Report No. 8) Expenditures and support costs for lines implemented for: self-executed projects (Executing PDRs) 1,003, ,733, ,935, ,003, Balance at 31 December , Represented by: Cash at banks and in transit Accounts receivable (Report No. 9) Less: Accounts payable (Report No. 1 O) 1,592, , ,592, , , urces Management Department Approved: -t ~ ~ o,un Secretary Generai

4 .'ìf/'./o t\1~ IJI CO\ T/Wl. LO N. J<(,I./,11: 1<' 1/H COl/l \/T 1/U /, 1\ 'l'l~ N\ l ZIO.\. l LI Statement l (continued) Audit certificate We have examined the above Statement l. Our examination was conducted in application of Article XVII of the financial REGULATION UNDP and financial management of rules and application of section 3 of Artici e Xl of the Agreement signed on 19 June 1990 between the UNDP and the ITU. The object of our examination consists in the accounts of technical cooperation projects, held in US Dollars, as at 31 December The examination included a generai review of the accounting procedures and such tests of the accounting records and other supporting evidence as we considered necessary in the circumstances. On ali essential points, the financial statement presents the ITU's financial position as at 31 December 2015 and the results of its operations for the period then ended. Rome, 6 May 2016 Giacinto Dammicco of Member of the Chamber of Audit for Europea n tt:n~ti~~e::;i ltaly Ennio Colasanti President ofthe~hamber of Audit for European / ~~c_.l:~ ~ And intern,ona~ Corte dei conti of ltaly

5 Report No.8 {lnternational Telecornrnunication Union) Miscellaneous incarne, charges and iterns refunded to UNDP far the year ended 31 Decernber 2015 (in US dollars) Miscellaneous incarne and exchange adjustrnents Bank interest incarne Bank charges Net exchange gains/losses on revaluation Net exchange gains/losses on other Amount to be credited to ITU ( debited to UNDP) Total: (Report No. 1) Miscellaneous iterns refunded/charged to UNDP Far financially cornpleted projects -savings/charges frorn liquidation of prior years unliquidated obligations -rniscellaneous charges and refund (net) Refund credits on closed projects Expenses on closed projects AOS on closed projects Other iterns Total: (Report No. 1)

6 Report No. 9 (lnternational Telecommunication Union) Accounts Receivable as at 31 December 2015 (in US dollars) Accounts receivable Miscellaneous debits Education expense IOVs in suspense 400, , , ,00 11, IOV debits (to be adjusted in 2015) 8, Reconcilation corrections 1,003, Zero balance clearing account 172, Accounts IOVs , , , (72.00) TOTAL 1,592, ,334,148.00

7 Report No. 1 O {lnternational Telecommunication Union) Accounts Payable as at 31 December 2015 (in US dollars) Accounts payable Transitory liabilities 55, Repatriation grant 159, , Accounts payable staff Payment instructions not IOV'd 3, Non allocated vendor payments Provision for accumulated leave 67, , SAU advance 371, , Unrealized loss/gain 1, TOTAL 659, ,887.71