TCU reviews oversight mechanisms for UNODC projects in Colombia
By Secom / Serint
The AuditaONU project team carried out an audit at the United Nations Office on Drugs and Crime (UNODC) in Colombia to assess the oversight, monitoring and assurance mechanisms used in the implementation of projects funded through agreements with implementing partners (IPs). The audit took place between January and March and included technical visits to the cities of Bogotá, Puerto Asís, Orito and Puerto Caicedo.
Implementing partners are the entities responsible for carrying out project activities on the ground, including governmental and non-governmental organizations and other partner institutions. To do so, they enter into agreements that set out the responsibilities of each party, the rules for the transfer of funds, and monitoring and accountability requirements.
During the audit, the team found that the agreement management process at the UNODC Regional Office for Colombia and the Andean Region (ROCOL) is well structured, although there is room for improvement. Risk-based management practices were observed, supported by formal monitoring mechanisms and robust internal controls.
The audit also highlighted the close coordination between local project teams, the unit responsible for overseeing the agreements and the finance department. Requirements for supporting documentation, combined with reviews conducted at different stages of the process, were found to be in line with good practices for oversight and implementation monitoring.
The team also had the opportunity to observe firsthand the positive impacts generated by the work of implementing partners in local communities. In areas where families had previously relied on coca cultivation as their main source of income, UNODC introduced alternative crop development, creating new opportunities that have delivered highly promising results.
According to the audit team, several of the experiences and practices observed could be replicated in other settings, both across other United Nations system agencies and within the management of accountability mechanisms within the Brazilian Executive branch.
The audit was led by Renata Pinheiro Normando, under the supervision of Henrique Ferreira Souza Carneiro, with the participation of auditors Alessandra Pereira de Melo, Andréia Alves de Araújo and Ícaro Pontes Azevedo Aguiar.
