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ol l I | t cr r i r l I l r ( r ' \ r qht Sr r \ r cr s
INTERNAL AUDIT DIVISION
AUDIT REPORT
Audi t of Human
Management at
Resources
UNJSPF
UNJSPF could improve human resources
management by developing a formal HR
policy documenting all exceptions from the UN
human resources polices
and
procedures,
formalizing the composition of the Strategic
Workforce Planning team and establishing
the milestone dates for achievement of the
exercise
31 July 2O09
Assignment No. AS2OO9/8OO/O{
United Nations
@
rurtions Unies
I N I E R O F F I C E I l I E I V O R A N D U l V I \ , I E MO R A N O U I l I I N T E R I E U R
O F F I C E O F I N T E R N A L O V E R S I G H T S E R V I C E S B U R E A U D E S S E R V I C E S O E C O N T R O L E I N T E R N E
I N T E R N A L A U D I T D I V I S I O N D I V I S I O N D E L ' A U D I T I N T E R N E
ro Mr. Bernard Cochemd, Chief Executive Officer
e United Nations Joint StaffPension Fund
oel r: 31 Jul y 2009
RETERE N c E t t o, oo- OJ
/ Pd
reor' r Fatoumata Ndi aye, Acti ng Di rector
or Internal Audi t Di vi si on. OIOS
surrrcr Assi gnment No, A52009/800/01
-Audi tofHuman
Resources Management at UNJSPF
O B J E T
l . I am pl eased to present the report on the above-menti oned audi t.
2. Based on your comlnnts, we are pleased to inform you that we wjll close
recommendati ons 2,6, and 10-12 i n the OIOS recommendati ons database as i ndi cated i n
Annex 1. In order for us to cl ose the remai ni ng recommendati ons, we request that you
provi de us wi th the addi ti onal i nformati on as di scussed i n the text of the report and al so
summari zed i n Annex L
3. Your response i ndi cated that you di d not accept recommendati on 13. In OIOS'
opinion however, this recommendation seeks to address staff management issue
-
a
si gni fi cant human resource area. We are therefore rei terati ng i t and requesti ng that you
reconsi der your i ni ti al response based on the addi ti onal i nformati on provi ded i n the
report.
4. Pl ease note that OIOS wi l l repoft on the progress made to i mpl ement i ts
recommendati ons, parti cul arl y those desi gnated as hi gh ri sk (i .e., recommendati ons 2,6
and 7), i n i ts annual report to the General Assembl y and semi -annual report to the
Secretary-General,
Ms. Suzanne Bi shopri c, Di rector, Investment Management Servi ce, UNJSPF
Mr. Swatantra Goolsanan, Executive Secretary, UN Board of Auditors
Mr. Jesus Lara Al onso, Offi cer-i n-Charge, Joi nt l nspecti on Uni t Secretari at
Mr. Moses Barnuu,amye, Chi ef, Oversi ght Suppon Uni t, Department of Management
Mr. Byung-Kun Mi n, Speci al Assi stant to USG, OIOS
Mr. Wi l l i am Petersen, Chi ef, New York Audi t Servi ce, OIOS
Form AUD-18 12 Januorj l00o)
FUNGTI oN
CoNTAcr
I NFoRMATI oN
I NTERNAL AUDI T DI VI SI ON
"The O;t'fice shall, in accordance with the relevant provisions ofthe
Financial Regulations and Rules ofthe Uniled Nations examine,
review and appraise the use offinancittl resources ofthe United
Nations in order to guaranlee the implemenlalion of programmes and
legislative mandates, ascerlnin compliance of programme managers
with the
fnancial
and administratire regulations and rules, as
well as wi& the approved recommendations of external owrsight
bodies, undertoke management audils, reviews and surveys to
improve the slructure of the C)rganizalion and its responsiveness
to the requirements ofprogrammes and legislative mandales, and
monitor the e;ffectiveness of the systems of internal control of
the Organization" (General Assembly Resolution 18/218 B).
AcTING DIRtrcToR:
Fatoumata Ndi aye: Tel : +1.212.963.5648, Fa\: +1.2 12.963.3388,
e-mai l : ndi ave@un-org
CHrf,F, Nrw YORK AuDrr SERvrcD:
Wi l l i am Pet er sen: Tel +l . 212. 963. 37 05. Fax: +1. 212. 963. 3388,
e-mai I :
petersenw@u!.qlg
EXEGUTI VE SUMMARY
Human Resour ces Management
OIOS conducted an audi t of human resources (HR) marragement at the
Uni ted Nati ons Joi nt Staff Pensi on Fund (UNJSPF or the Fund). The overal l
obj ecti ve of the audi t was to assess tl re human resources management system at
UNJSPF and i ts compl i ance wi th the establ i shed regul ati ons and rul es i n the
fol l owi ng areas: (i ) i ntemal control s, i ncl udi ng the control envi ronment (tone at
the top) and compl i ance wi th pol i ci es and procedures, (i i ) resources: staffi ng and
systerns, (i i i ) trai ni ng, devel opment and career Inanagement, (i v) performance
measurement and eval uati on, (v) fi nanci al di scl osure and decl arati on of i nterest
statements, and (vi ) HR compl ai nts, gri evances and resol uti ott process, Wi thi n
the audi t obj ecti ves and scope, OIOS di d not attel npt to provi de a concl usl on on
the effecti veness of hurnan resources Inanagement i n supporl i ng the obj ecti ves of
the operati ng acti vi ti es of the Fund as thi s wi l l be assessed as part of audi ts of
busi ness processes and support acti vi ti es. The audi t was conducfed i n accordance
wi th the Internati onal Standards for the Professi onal Practi ce of Internal
Audi ti ng.
The audi t observed that due to the i nter-agency status of the Fund, i t has been
agreed that UN adni i ni strati ve procedures and di recti ves rvoul d not be
autornati cal l y appl i cabl e to the Fund staff' , si nce the requi retnents of the Board
take precedence. The CEO i s empowered to i ssue pol i ci es, procedures, and
gui del i nes for the effi ci ent aduri ni strati on of the organi zati on and i ts staff.
Hox' ever, the Fund di d not have an i nternal HR pol i cy docurnent that cl earl y
defi nes the authori ti cs del egated to rhe CEO of UNJSPF i n respect of the LIR
management and those excepti ons frorn UN HR pol i ci es that UNJSPI' - has
recei ved.
The audi t further observed that i n the Managcment Charrer, UNJSPF has
cornmi tted to consi der a more strategi c approach to i ts human resource
requi rements. In thi s regard, the Fund undertook a "whol e ol fi ce" revi ew to
determi ne the most effi ci ent staffi ng and organi zati onal structure and has
engaged i n the Tal ent Managenrent systern of the Offi ce of Human Rcsources
Management as a pi l ot depanment wi th the ai m of creati ng a rnethodol ogy l or
strategi c workforce pl anni ng. Horvever, at the ti me of the audi t, the pol i cy
document on Strategi c Workforce P)anni ng has not been fi nal i zed and approved
by management, and the ti rneframe and the core team composi ti on of the
u' orkforce pl anni ng exerci se had not been detenni ued.
The audi t al so concl uded that achi evi ng i trprovement i n HR managerrent woul d
requi re i mpl ementi ng the fol l orvi ng recorl mendati ons:
o
Devel op and i mpl ernent a poJi cy encouragi ng personnel i n posi ti ons
i nvol vi ng fi nanci al responsi b i l i ti es to take an uri ntertupted peri od oftl vo
rveeks' annual l eave i n each yeat.
e
Mai ntai n a consol i dated staffi ng document and peri odi cal l y reconci l e the
nurnber and l evel of authori zed posts by funcri onal uni t and i ttcumbency
status to the i nforrnati on i n IM IS.
Devel op and communi cate management acti on pl ans to expedi te and
measure the recruitment process for the currently vacant posts and future
open posi ti ons i n accordance wi th the UN HR gLri del i nes, wi th addi ti onal
focus on gender parity.
Devel op and i rnpl ement a pol i cy for assi gni ng IMIS access to users i n
accordance wi th thei r functi ons performed and requi re the Executi ve
Office to closely monitor authorized functional package capabllities
assigned to every staff member.
Establish a procedure to require that all staff members employed by the
Fund beyond the mandatory age of reti rement have formal i zed work
pl ans and speci fi c outputs, i ncl udi ng knowl edge transfer requi rements,
agreed wi th the supervi sors wi th performance eval uati ons compl eted
fol l owi ng each contract term. These pl ans and eval uati ons shoul d be
requi red to be documented i n the personnel records.
Ensure that each functi onal uni t formul ates an annual trai ni ng pl an based
on i denti fi ed speci fi c trai ni ng needs of staff and l i nked to the PAS of
each staff member, including external technical training and competency
training offered by the UN. Management should establish procedures to
track the i mpl ementati on of the approved trai ni ng pl ans on a peri odi c
basi s as prescri bed by the ST/AI/1997/4.
Ensure that performance appraisals are completed for all staff across the
Fund on a ti mel y basi s and requi re that fi rst reporti ng offi cers have a
meeti ng wi th each staff member to di scuss the resul ts of thei r
performance at the end ofeach performance eval uati on cycl e.
Consult and clarify with the Secretary-General the status of the UNJSPF
personnel with respect to their representation and participation in the
staff-management acti vi ti es, g;ven that the UN Staff Uni on Pol l i ng
Offi cers i n New York deci ded that UNJSPF rvas not
"Secretariat," and could not therefore partake in the
acti vi ti es.
part of the
Staff Union
TABLE OF CONTENTS
Ghapter
I. INTRODUCTION
II, AUDIT OBJECTIVES
III. AUDIT SCOPE AND METHODOLOGY
TV. AUDIT FINDINGS AND RECOMMENDATIONS
A. Strategic direction, structure and policies
B. Resources: staffing and systems
C. Training, development and career management
D. Performance measurement and evaluations
E. Financial disclosure and declaration of interest statements
F. Complaints, grievances and resolution process
V. ACKNOWLEDGEMENT
ANNEX I
-
Status of Audit Recommendations
Paragraphs
l 0- 15
l 6- 38
39-43
44-45
46-49
8
I
50
I . I NTRODUCTI ON
l . The Offi ce of Internal Oversi ght Servi ces
(OIOS) conducted an audi t of
human resources (HR) management at the United Nations Joint Staff Pension
Fund
(UNJSPF
or the Fund). The audi t was conducted i n accordance wi th the
Internati onal Standards for the Professi onal Practi ce of Internal Audi ti ng.
2, The Fund was establ i shed i n 1949 by the General Assembl y to provi de
retirement, death, disability and related benefits for the staff of the United
Nations and the other 23 organizations admitted to membership in the Fund. The
Fund pays benefi ts i n 15 currenci es to benefi ci ari es i n some 190 countri es. As of
31 December 2008 the number of acti ve
parti ci pants
of the Fund reached
165, 000.
3. UNJSPF i s a speci al i nter-agency body, admi ni stered and managed by
the Chi ef Executi ve Offi cer (CEO) of the Fund, who i n turn i s di rectl y
responsi bl e to the Uni ted Nati ons Joi nt Staff Pensi on Board (UNJSPB) and
ultimately to the United Nations General Assembly- The Frrnd has benefit
processi ng and adrni ni strati on offi ces i n New York and Geneva.
4. The Fund's investment portfolio is managed by the Investment
Management Di vi si on (l MD), Deci si ons regardi ng i nvestments are pl aced under
the responsi bi l i ty of the Secretary-General of the Uni ted Nati ons; the Secretary-
Ceneral has del egated hi s fi duci ary and trustee responsi bi l i ti es to the
Representative of the Secretary-General (RSG) for the investments of the
UNJSPF who has i n turn del egated operati ng responsi bi l i ty to IMD.
5. The Executi ve Offi ce (EO) i s responsi bl e for admi ni strati ve and
programme support necessary for the i mpl ementati on of the acti vi ti es of the
Fund. l t assi sts the CEO and Di rector of IMD i n the preparati on of the bi enni al
budget submi ssi on and perfomance reports to the l egi sl ati ve bodi es and provi des
technical and administrative suppod to programmes for the efficient utilization of
human and fi nanci al resources. EO al so oversees general admi ni strati on and
faci l i ti es management. In addi ti on, the Offrce i s responsi bl e for advi si ng the
senior management and staff on questjons relating to the interpretation and
appl i cati on of the UN Rul es and Regul ati ons, admi ni strati ve pol i ci es and
procedures.
6, ln the human resource area, EO is responsible for day-to-day suppoft
wi th regard to i ssues rel ati ng to recrui tment, and representati on before the
appointment and promotion bodies, staff $,elfare and conditions of service, duties
and responsi bi l i ti es, staff devel opment and trai ni ng, performance apprai sal s,
admi ni strati on of enti tl ements and benefi ts under Staff Regul ati ons and Rul es,
and movement and relocation of staff. Currently, in addition to the Executive
Officer who spends 50 per cent of the time performing human resource functions,
EO has two ful l ti me staff dedi cated to human resource admi ni strati on.
7. Comments made by UNJSPF are shown tn i tal i cs.
I I . AUDI T OBJECTI VES
8. ]' he ovel al l obj ecti ve of the audi t \\' as to assess the hunran resources
managerncnt system at the UNJSPF and i ts compl i ance wi th the establ i shed
l egul at i ons ar t d nr l c' i r r t hc l bl l or r i r : g r l cai :
(a) Internal control s, i rrcl udi ng the control envi ronment (tone at the
top) and compl i arrce rvi th pol i ci es and procedures
(b) Resources: staf' fi ng and systerns
i . Recrui trnent and promoti on (effi ci ency, compl i ance wi th
r ul es)
i i . Successi onpl anni ng
i i i . Staffi ng i ssues (needs assessment process, l vorkl oad
di stri buti on, budgeti ng)
i v. Rol es and responsi bi l i ti es
v. Tool s/technol ogy
(c) Trai ni ng. devel oprnent and career managetnent
(d) Performance measurenrent and eval Ltati on
(e) Fi nanci al di scl osure and decl arati on of i nterest statements
(f) HR compl ai nts, gri evances and resol uti on process
I I I . AUDI T SCOPE AND METHODOLOGY
9. The audi t scope cornpri sed the revi eu, of the organi zati on' s pol i ci es,
procedures, processes, documcntati on. systenrs, and practi ces wi th respect to the
Fund' s HR functi ons, i ncl udi ng tl re areas of recrui tment, successi on pl anni ng,
perforrnance measLrrement. trai ni ng and devel opment, record keepi ng and
decl arati on of i ndependence and fi nanci al di scl osure statements. Wi thi n the
obj ecti ves and audi t scope, OIOS di d not attempt to provi de a concl usi on on the
effecti veness of human resources management i n suppofi i ng the obj ecti ves of the
operati ng acti vi ti es of the Fund as thi s rvi l l be assessed as part of atrdi ts of
busi ness processes arrd support acti vi ti es. An audi ti ng software tool was used to
generate a sarnpl e for substanti ve testi ng of satnpl e cases to assess cotnpl i ance
wi th pol i ci es and pl ocedures and l eadi ng i ndustry practi ces. It al so i ncl uded
i ntervi ervs wi th HR management and key staff Resul ts of pri or rel evant audi t
assi gnments rvere al so fol l owed up duri ng thi s audi t.
I V. AUDI T FI T. I DI NG$ AND
REGOMMENDATI ONS
A. St rat egi c di rect i on, st ruct ure and pol i ci es
Hurlan resources management framervolk
| 0. The administration of the Fund is overseeu by the CEO. Afticle 7 of the
Regulations and Rules of UNJSPF states that the Secretary to the Board is the
I
Chief Executive Officer of the Fund and performs his functions under the
authority of the Board. The CEO is empowered by the Board regarding the
management and accountabi l i ty of the Fund and may i ssue pol i ci es, procedures,
and guidelines for the efficient administration of the organization and its staff.
As part of the UNJSPB review of the long-tenn administrative arrangements of
the Fund, carri ed out i n 1998 and 1999, the Board agreed to pursue autonomy for
the CEO i n sel ecti ng staff for the Fund' s Secretari at, whi l e conti nui ng to use the
United Nations n.rachinery for reviewing candidates for vacant posts and
promotions; the recornmendations of the review bodies are sent to the CEO for
fi nal deci si on. The Admi ni strati ve Offi cer i n the EO i s responsi bJe for carryi ng
out personnel functi ons.
I L The Memorandum of Understanding
(MOU) with respect to United
Nati ons personnel procedures appl i cabl e to the UNJSPF si gned on 30 June 2000
sets the framework and gui di ng pri nci pl es for human resoutces management, as i t
rel ates to the Fund. l n accordance wi th the Fund' s Regul ati ons, the CEO and
Deputy CEO of the Fund are appointed by the UN Secretary-General
upon the
recommendation of the UNJSPB and hold UN appointments. As such they are
enti tl ed to al l UN benefi ts and enti tl ements, and are subj ect to the UN Staff
Regul ati ons and Rul es. However, due to the speci al i nter-agency status ofthe
Fund, i t has been agreed that the UN admi ni strati ve procedures and di recti ves
woul d not be automati cal l y appl i cabl e to the Fund staff, si nce the requi rements of
the Board take precedence.
12. OIOS observed that the Fund di d not have an i nternal HR pol i cy
document that cl earl y defi nes the authori ti es del egated to the CEO of UNJSPF i n
respect of the HR management and those excepti ons from UN HR pol i ci es that
UNJSPF has received. For example, certain occupational
groups are exempt
from the managed mobility requirement of the Office of Human Resources
Management (OHRM) and authority to make certain HR related decisions was
delegated to the CEO from OHRM for retention in service of staff members
beyond mandatory age. In the vi el v of OIOS, an HR pol i cy shoul d be devel oped
to cl earl y outl i ne the appl i cabi l i ty of UN procedures and pol i cy gui dance
(recrui tment,
mobi l i ty, l anguage profi ci ency rel ated accel erated i ncrements, etc.).
Lack of a complete HR framework may lead to
jnconsistent
interpretation and
appl i cati on of HR pol i ci es and gui di ng pri nci pl es.
Recommendati on I
(1) The UNJSPF management shoul d document al l
exceptions frorn the UN human rsources policies and
procedures i n the UNJSPF human resources pol i cy
document.
13. The UNJSPF manogemenl accepted recomntendalion I and staled thol
M policy is being developed specifc to UNJSPF. In addition UNJSPF will
continue to document exceplions
(rs
lhey arise. Recommendation I remains open
pendi ng recei pt ofthe UNJSPF HR pol i cy documenti ng the excepti ons from UN
pol i ci es and procedures.
Annual l eave
pol i cv
for fi nanci al
posi ti ons
14. OIOS observed that UNJSPF di d not have a pol i cy that encouraged staff
rvi th fi nanci al responsi bi l i ti es, e.g., i nvestment offl cers arrd accoul ti ng personnel .
and others that ei ther i ni ti ate, record or reconci i e l i nanci al transacti ons l o take an
uni nterrupted annual l eave of trvo
rveeks, One of the i ndi cators i n an
orgarl i zati on that i rregul ari ti es may be occurri ng i s a rel uctance of personnel
havi ng fi nanci al responsi b i l i ti es to take regul ar and uni nterupted annual l eave.
It i s a preventi ve control and i ndustry standard to requi re
persontrel i nvol ved i n
fi nanci al posi ti ons to take an uni nterrupted peri od of two l veeks' annual l eave i n
each year and have thei r functi ons performed by another i ndi vi dual rvi thi n the
organi zati on. Such a pol i cy provi des a check on the adequacy of staff merrbers'
performance and reduces the probabi l i ty ol - recurri ng errors or i rregul ari ti es
remai ni ng undetected.
Rccommendati on 2
(2) The UNJSPF management shoul d encourage personnel
i nvol ved i n fi nanci al posi ti ons to take an uni nterrupted
annual l eave pcri od of two wceks i n each year.
15. The UNJSPF nanugenent accepled recomntendalion 2 and sloled hd
UN.ISPF udheres to the annual lene policy as provided by Stdlf Regulrltion 5.1
"All
staff should be allot'ed appropriate annual leove" and Stalf Rule 105.
UNJSPF managemenl will encouruge personnel irnolved in
fnancial
posilions lo
lake an trninterrupled annuol leave period o.f tuo weeks in aach year. Based on
the acti on taken by the UNJSPF management, recommendati on 2 has been
cl oseo.
B. Resour ces: st af f i ng and syst ems
Successi on pl anni ng and tal ent management
16. At the ti l ne ofthe audi t, UNJSPF di d not have evi dence ofa successi on
strategy. OIOS observed that 20 staff mernbers at vari ous l evel s across the Fund
were due for mandatory reti rement rvi thi n the next fi ve years. Seven of these
staff rnembers are experi enced Benefi t Assi stants i n thc Pensi on Enti tl ements
Secti on and fi ve stafT members are experi enced Accounti ng Assi stants i u the
Fi nanci al Servi ces Secti on. These i ndi vi dual s have been wi th tl re Fund on
average for rnore l han 30 years and have accumul ated si gni fi cant i nsti tuti onal
knorvl edge. Hi gh turnover i n the key operati ons posi ti ous i n the near future and
l ack of a cl ear strategy for repl aci ng them coul d adversel y affect conti nui ty and
the opti rnal achi evernent of operati onal goal s.
17. OIOS noted that UNJSPF has commi tted to consi der a more strategi c
approach to i ts human resource requi rements. l n thi s regard, the Fund undertook
a "whol e o1fi ce" revi ew to determi ne the most efl i ci ent staffi ng arrd
organi zati onal structure and ernbarked on a tal ent management i ni ti ati ve duri ng
2008 and drafted a pol i cy document on strategi c workfbrce pl anni ng, OHRM
had l aunched the tal ent manasement i ni ti ati re i n the Uni ted Nati ons Secretari at
around the same ti me, so i t was deci ded that the Fund woul d
j oi n the worki ng
group l ed by OHRM as a pi l ot department wi th the ai ms of creati ng a
methodology for strategic workforce planning. Holvever, the audit observed that
the pol i cy document has not been fi nal i zed and approved by management. Al so,
at the time of the audit, the timeframe and the core tearn composition of the
workforce planning exercise have not been determined.
Recommendati on 3
(3) The UNJSPF management shoul d formal i ze the
composi ti on of the strategi c workforce pl anni ng team and
establ i sh the mi l estone dates for achi evement of the exerci se.
Thi s workforce pl anni ng exerci se shoul d encompass a
strategi c approach to successi on
pl anni ng.
18. The UNJSIF management occepled recommendalion 3 and stated that
the Working Group including UNJSPF Directors and managers and EO was
established in 2008
qnd
meetings held on 2l November 2008 and 5 December
2008. The documenls were circulaled in Januory 2009
for
conntents. Further
coordination wqs halted with OIC EO changes took pldce in February 2009.
OHfuM have provided theil comments
(May/June 2009) and adlised that the
document is a standanl and well slructured I(FP approach. With regard to the
strotegic approach to slrccession planning, OHRM have advised
"For
now,
within the conle:l of SWFP, as afrst slep, succession planning
focuses
on inlra'
departmentol mot)ements on lateral basis." UNJSPF works wilhin the policies
outlined in 3T/AI/2006/3 on lateral moves. OHRM
further
advised that "in
regards to succession planning, OHRfut is now in the process of preparing the
succession plan template and methodology. During the second phase of the
SWFP exercise, the
fnalized
methodologt will be communicated with heads of
depqrtments and offces on clear benefts of succession p[anning include
shortened tinte to
fill
vacancies, proactiye search of all avuiloble talenl, greater
consislency, elc. The pivotol role of programme ntonagers in the succession
plannittg process will be contmunicated as well". As this is a new iniliative
for
the UN, UNJSPF would work closely with OllRM Recommendation 3 remains
open pending receipt and review of the minutes of the most recent Working
Group meeti ng hel d duri ng 2009.
Need tbr a consol i dated staffi ngdocument
19. The audi t noted that the UNJSPF EO di d not have a consol i dated staffi ng
document for the New York and Ceneva offi ces. In accordance wi th the
approved programme budget for the bi enni ur.n 2008-2009, the Fund had 214
established posts. OIOS revieu,ed the s),stem generated post incumbency report
from Web lntegrated Reporting (WIRe) and observed that it did not include all
authori zed UNJSPF posts. The audi t further noted that the New York post
i ncumbency report showed three posts marked as Geneva posts, whi ch were not
to be counted as part of the New York stafling table as they were the result of a
system error. Accordi ng to the Fund, EO generated the post i ncumbency report
from the WIRe for human resource management purposes. The post incumbency
report i s used for HR admi ni strati on purposes, i ncl udi ng moni tori ng the status of
posts and contract expiration dates. Further, due to technjcal reasons the post
incumbency report for Geneva cannot be generated from IMIS in New York. [t
has to be generated in Geneva and forwarded to EO for consolidation.
20. In the vi ew of OIOS, a consol i dated staffi ng document showi ng al l
authori zed posts, i ncl udi ng establ i shed posts, general temporary assi stance and
temporary posts by functi onal uni ts wi th remarks on each post woul d be a
val uabl e tool for moni tori ng staffi ng needs on a regul ar basi s. Thi s document
would also allow management to have complete and accurate information on
authori zed posts, avai l abl e resources and status ofvacanci es readi l y avai l abl e for
moni tori ng and deci si on maki ng.
Recomrnendati on 4
(4)
The f,xecutive Oflice of UNJSPF should maintain a
consol i dated stal fi ng document and peri odi cal l y reconci l e the
number and l evel of authori zed posts by functi onal uni t and
i ncumbency status to the i nformati on mai ntai ned i n IMIS.
ZI. The UNJSPF management accepted recommendation I and stated that
the posts detailed on these hro reports (IMIS NY and IMIS GVA) represent the
total established posts
for
UNJSPF. The reports also reflecl the GTA posts being
utilized. The number and level of established authorized posts does not deviate
from
these documents- It is clearly indicated on the report whether each post is
one of the
quthorized
established posts, or whether
from
GTA
funds.
(Due to
.technical error involving porameters the additionol 3 GVA
posts were indicated
in the NY IMIS reporl). The EO will manualty prepare a stafing document with
the number and leyel of posts
by
functional
unil and incurnbency stotus
from
the
two lll S reportl generated
llom
Netv York and Geneva. Recommendation 4
remai ns open pendi ng recei pt ofthe consol i dated stafl i ng document.
Geograohical representation and gender
parity
22. Accordi ng to communi cati ons from management, the Fund seeks to
practi ce di versi ty as i t rel ates to geographi cal di stri buti on. In exami ni ng
geographi cal representati on, OIOS revi ewed the annual HR book of stati sti cs as
of 3 | December 2007 and observed that representati on of staff members was wel l
di verse, wi th onl y four countri es that were underrepresented.
23. The achi evement ofgender equal i ty i n the Uni ted Nati ons System i s one
of the i mportant goal s set by the General Assembl y i n i ts many resol uti ons on
gender i ssues, Speci al measures, pol i ci es and strategi es had been set to achi eve a
50/50 gender di stri buti on i n the near future. Accordi ng to the ST/AI/1999i 9
Section 4, Heads of department and ofices have responsibility and are
accountabl e for the i mpl ementati on of the speci al measures set out by the
administrative instnrction.
24. As paft ofthe audi t, OIOS anal yzed the stati sti cs on gender di stri buti on
based on the current post incumbency reports. As of 3 I December 2008, the total
number of staff in the professional category and above was 76, out of which 49
(64 per cent) were mal e i ncumbents, and 27 (36 per cent) were femal e l n the
General Servi ce category out of 146 posts 82 (56 per cent) were fi l l ed by femal e
staff members, and 64 (44 per cent) by males. Thus, the target of 50/50 gender
pari ry, establ i shed i n the UNJSPF programme budget for the bi enni um 2008-
2009, was not met. Further, si nce the audi t found no evi dence of management
action designed to achieve the target, OIOS concluded that the Fund needed to
make addi ti onal effort to achi eve the Organi zati on' s
goal ofgender pari ty.
Recruitment and promotion
25. ln accordance lvith the MOU referred to in paragraph l0 above, all
general service and professional staff are appointed and promoted through the
normal UN appoinrnent and promotion procedures, according to the policies
applicable at the duty stations in which the UNJSPF staff serve presently New
York and Geneva. UNJSPF Secretari at and IMD have thei r own departmental
panel s for purposes of submi ssi ons to the UN appoi ntment and promoti on bodi es.
l n the audi t peri od there was a total of 28 recrui tment and promoti on cases
processed, i ncl udi ng posts approved under the revi sed budget Ai Res/61/240 and
approved by the General Assembl y resol uti on A/Res/62 as wel l as establ i shed
vacant posts. OIOS revielved these cases and observed that they have been
carri ed out i n compl i ance wi th the requi rements of the Staff Sel ecti on System
prescri bed by ST/A|/2006/3.
Vacancy orocessing
26. However, the audit observed that the recruitment and vacancy
rnanagement process was very Jengthy i n the Fund. OIOS' revi erv of i nfotmati on
contai ned i n the Gal axy system on al l cases i ni ti ated after I January 2006, for
rvhi ch sel ecti on deci si ons were made between 1 January 2007 and I January
2009, showed that the overal l average number of days for processi ng vacanci es
was 246- The target of 150 days establ i shed i n the proposed programme budget
for the bi enni um 2008-2009 for fi l l i ng vacant posts, was not real i zed. In
addi ti on, accordi ng to the post i ncumbency report generated from WIRe, as of20
January 2009, the Fund had 23 vacant posts, whi ch represents a l 0 per cent
vacancy rate. Further, the Pensi on Enti tl ements and Cl i ent Servi ces Secti on
(PECSS) (6 vacanci es or l 3%) and IMD (7 vacanci es or l 4%) had si gni fi cant
vacancy l evel s.
27. The audi t found no evi dence of a defi ni ti ve management acti on pl an
desi gned to achi eve the stated goal of 150 days. Del ays i n the recrui tment
process may prevent the Fund from recmi ti ng the best sui ted candi dates or fi rst
choi ce of candi dates. Fufi hermore, vacanci es may negati vel y i mpact the Fund' s
abi l i ty to ful fi l i ts obj ecti ves. Managers at di fferent l evel s wi thi n the Fund
i denti fi ed the l ength of the staff sel ecti on process as one of the bi ggest human
resources chal l enges they face. Thi s matter of concem has al so been rai sed by
several consul tants i n thei r reports on operati onal revi ews ofthe Fund' s acti vi ti es
i n the
past.
Recommendati on 5
(5) The UNJSPF management shoul d deYel op
communi cate managemnt acti on pl ans to expedi te
measure the recruitment process for the currently vacant
posts and future open positions in accordance with the UN
HR gui del i nes, wi th addi ti onal focus bei ng pl aced on gender
pa rity.
28- The UNJSPF manogement accepted recommendalion 5 and stated that a
lrqcking system utilizing benchmarks
Jor
each stage of the process will be
deteloped to assist mdnagers tsith timely recruitmenl, providing a
feedback
and
rnonitoring system. IVhile not
;formally
subject to reporting on gender parity,
UNJSPF does seek to support this initiative. It should be noted that only 5
professional slaf tnembers will have retired berween June 2009 and Decenfier
201.1. Recommendati on 5 remai ns open pendi ng the devel opment and l aunch of
the tracking system to expedite and measure the recruitmeDt process for the
currentl y vacant posts and future open posi ti ons.
Personnel admi n i strati on i n IMIS
29. Al l personnel acti ons rel ated to UNJSPF staff are processed i n the
l ntegrated Management Informati on System (IMIS), mai ntai ned by the Offi ce of
lnformation and Communication Technology in the UN Secretariat. OIOS
reviewed the list of users and their functional packages in IMIS and observed an
instance rvhere access rights with capabilities to apprcve and modifl' personnel
and fi nance rel ated acti ons, i ncl udi ng approvi ng and modi fyi ng wi thhol di ng and
release of salary, assignment periods, time and attendance, and
disengagement/end of service, were assigned to a staff member whose functions
were not compatible with the Executive Office functions. This was an isolated
case and the audi t di d not fi nd any i nstances of doubtful transacti ons i n JMIS.
However, i nsuffi ci ent moni tori ng and control s over user capabi l i ti es assi gned to
staff merl bers may resul t i n unauthori zed acti ons that have a fi nanci al
i mpl i cati on bei ng recorded i n IMIS.
Recommendati on 6
(6) The UNJSPF management shoul d devel op and
implement a policy for assigning IMIS access to users in
accordance wi th thei r functi ons performed and requi re the
Executive Officer to closely monitor authorized functional
package capabilities assigned to every UNJSPF staff
member.
30. The LIN.ISPF ftianogement accepled recommendation 6 and stated that
functional
packages in IMIS will be proposed by lhe supervisor
for
the staf
member, and will be reviewed and lhen aulhorized accordingly by the EO. No
stoff menthers outside of EO vill be provided with the IMIS cdpability
for
HR
functions,
vitholtt the approval of CEO. Based on the action taken by the
and
and
UNJSPF management to remove the excessi ve IMIS capabi l i ti es from the staff
member, recommendati on 6 has been cl osed.
Need for i moroved cross-trai ni ng and knowl edge transfer
31. A number of staff men.rbers who are beyond the mandatory age of
retirement are serving at the Fund for long perjods of time (six to 62 months). At
the time of the audit, the Fund had six staff members who have retired from the
Uni ted Nati ons system but were retai ned i n senvi ce. The audi t al so found no
evi dence to show that management was requi ri ng the l ong servi ng staff to
devel op and transfer thei r knowl edge to
j uni or
staff, and to prepare documented
desk procedures. This practice indicates that there may be insufficient cross-
training and knowledge transfer from the long serving staff to newer, less
experienced staff. OIOS was advised of this insufficient knowledge transfer
duri ng vari ous audi t i ntervi ervs. There i s a need for the Fund to address the i ssue
of knowl edge di ssemi nati on and on-the-j ob trai ni ng.
32. OIOS further obsen'ed that no work pJans and specific outputs had been
formalized and agreed with the supervisors for four of the six staff members
appointed beyond the mandatory age of retirement. Further, there were no
formal performance evaluation reports for these four staff members. Ceneral
Procedure 2009-76 i ssued by the CEO, sets out the requi rements for conducti ng
and documenting performance appraisals for all temporary staff. Section B of
the General Procedure requires that work plans be developed and agreed upon as
soon as the new staff member
j oi ns
the work uni t. The i nternal procedure al so
requires that all temporary staff members be appraised taking into consideration
the nature and duration ofthe functions, in the form of an evaluation report.
Recommendation 7
(7) The UNJSPF management should establish a
procedure requiring that all staff mernbers employed by the
Fund beyond the mandatory age of reti rernent have
formal i zed work pl ans and speci frc outputs, i ncl udi ng
knowl edge transfer requi rements, agreed wi th the
supervi sors, Performance eval uati ons shoul d be compl eted
fol l owi ng each contract term. These pl ans and eval uati ons
shoul d be documenaed i n the personnel records.
33. The UNJSPF managenenl accepled recommendalion 7
qnd
stqted lhqt
the General Procedures issued in January 2009 provide an annex
for
the work
plan and subsequent evalualion
for
lemporary stctff, to be completed by
supervisors and managers. Recommendation 7 remains open pending
submi ssi on of the most recent work pl an for staff empl oyed beyond mandatory
age of retirement with documented evidence of the knowledge transfer
reoui rement.
Time and attendance
34. OIOS reviewed the approval of overtime and compensatory time off.
Based on a randomly selected sample of 69 staff members, the audit found that
all overtime and leave entitlements were duly authorized and appropriately
suppofted by documentation in the files.
35. Annual l eave records and bal ances of staff members have not been
reconci l ed wi th the offi ci al aftendance records i n l Ml S. OIOS obtai ned and
reviewed attendance files of individual staff members maintained by the
Executive Office and compared them to the official attendance records in IMIS.
In several cases the audit noted discrepancies between the IMIS attendance
records and the attendance records collected and maintained by EO from every
secti on and uni t ofUNJSPF.
Recommendati on 8
(8) The UNJSPF management shoul d moni tor and
reconcile in IMIS the attendance records of all staff,
retroactively, Ior 2007 and 2008 and confirrn the leave
balance with the staff members.
36. The UNJSPF mandgemenl accepted recommendation 8 and stated that
the majority of cases have been
fnalized
and management is
Jollowing
up on
those coses to be completed. Recommendation 8 remains open pending
completion of the attendance reconciliation for all staff members by the
Executive Office.
Personnel fi les exceotions
37. As part of the audi t procedures, OIOS tested a random sampl e of 69
personnel files for content and organization. There were no defined requirernents
for personnel file documentation contents. As a result, information contained in
the personnel fi l es rvas i nconsi stent. A number of documents i n sel ect staff
members' worki ng fi l es u,ere mi sfi l ed or mi ssi ng
(e.g., PHP, PA, etc.). Lack of
cl ear cri teri a for mai ntai ni ng documents may resul t i n i nappropri ate fi l i ng of
documents i n the personnel fi l e and make i t ti me consumi ng to l ocate the needed
document.
Recommendati on 9
(9) The UNJSPF management shoul d devel op and
docurnent criteria for the contents of personnel files outlining
the list of documents to be stored in the personnel files of
i ndi vi dual staff members, and ensure that the documentati on
retai ned i n the personnel fi l es i s consi stent across the Fund,
Personnel l i l es shoul d be revi ewed and updated accordi ng to
the new standard.
l 0
38. The UNJSPF management accepted recomrnendalion 9 and slated thal
UNJSPF holds only v,orking
fles for
staff members. The Official Status File of
each UNJSPF staJf mernber is held in the Records Unit oJ AHRM. A list of the
stqndard documentation will be provided lo the auditors. The working
documents will dffir
from file
to
file,
depending on v,hether the staff member is
Iransferred, is recruited temporarily, has been in lhe UN
Jor
a long period oJ
ti me or i s newl y recrui ted. Recommendati on 9 remai ns pendi ng submi ssi on of
documented cri teri a for the contents of personnel fi l es by the UNJSPF
management.
C. Tr ai ni ng, devel opment and car eer management
Lack of formal i zed trai ni ng
pl ans
for some uni ts
39. Trai ni ng i s an i mportant component of a successful human resources
managel l ent system. Wi thout assessi ng the trai ni ng needs of the workforce,
management would not be able to ensure that staff are provided with the
necessary tools for optimal performance. OIOS noted that, while lnformation
Management S)'stems Sction (IMSS),
the Legal Office and IMD had formalized
thei r annual trai ni ng pl ans for 2007-2008 and 2008-2009, there were no
documented annual trai ni ng pl ans for the Fi nanci al Servi ce Secti on (FSS) and
PECSS l i nked to i ndi vi dual performance apprai sal systems and speci fi c to the
functions performed. The audit further observed that there was no formal
procedure for i denti fyi ng speci fi c trai ni ng needs of the personnel worki ng i n FSS
and PECSS on a peri odi c basi s. The need for trai ni ng was al so rai sed by some
staffacross the Fund through the suruey conducted as pan ofthe audi t.
Recommendati on l 0
(10)
The UNJSPF management shoul d ensure that each
functi onal uni t formul ates an annual trai ni ng pl an based on
the identified training needs of staff and linked to the PAS of
each staff member, i ncl udi ng external techni cal trai ni ng and
competncy trai ni ng offered by the OHRM. Management
shoul d establ i sh procedures to track the i mpl ernentati on of
the approved trai ni ng pl ans on a peri odi c basi s as prescri bed
by Administrative Instruction STlAlll99T 14.
40. The UNJSPF manogement dccepled recomntendalion l0 and slated lhal
s.upervisors in coasultalion with Senior Management and staf nembers are lo
identify and document troining needs clearly in each staf member's e-PAS.
Functional Units will monitor or continue moniloring implenentolion. Based on
the acti on taken by the UNJSPF management, recommendati on l 0 has been
cl osed.
Compl eti on of UN mandatory trai ni ng needs rroni tori ng
41. OIOS obser"ved low completion rates for rnandatory OHRM training
courses, The tabl e bel ow demonstrates the trai ni ng compl eti on rates for the 69
randomlv selected oersonnel files reviewed:
1l
Training description Compi eti on
cefi i fi cates
Total
sampl ed
Percentage
Ori entati on and Preventi on of
Workpl ace Harassment
2 69 3%
Ethics Orientatiou 3 69 4Yo
Integri l y Arvareness 4 69 6Yo
Basi c Securi ty i n the Fi el d: Staff
Safet1,. Heal th and Wel i are
(BSl rF)
15 69 22%
42. The Fund di d not adequatel y moni tor compl eti on of UN mandatory
trai ni ng by stafF members. UN mandatory courses provi de gl l i dance on
appropri ate acti on to take to ensure and mai ntai n i ntegri ty, professi onal i sm and
competenci es as i nternati onal ci vi l servants. Therefore wi thout adequate
rnoni tori ng of the compl eti on of these courses, managernent cannot ensure that
staff possess the ski l l s and are trai ned as mandated by the rul es of the
Organi zati on.
Recommendati on I I
(11) The UNJSPF managemcnt shoul d acti vel y moni tor
the compl eti on of mandatory UN trai ni ng courss by staff
members and fi l e the certi fi cates of compl eti on i n thc
respecti ve personnel fi l es.
43. The LINJSPF ntana&entent
qccepled
recomnlendation I I end steled lhet
an online survey has heen provided to all staffor monitoring ofcontpletion. AII
staff have been protided vith online nandatory courses und asked lLt rcgislcr
.lur
workshop courscs. Courses slill Io be comltleted u-ill be documented on ePAS.
Based on the acti on taken by the UNJSPF management. recommendati on I I has
been cl osed.
D. Per f or mance measur ement and eval uat i ons
Staff
performance
eval uati ons
44. OIOS observed that not al l performance apprai sal s were compl eted and
si gned-offon a ti mel y basi s. Accordi ng to i nforrnati on provi ded by the Fund, as
of 19 January 2009, 42 of 164
(approxi rnatel y 26 per cent) performance
apprai sal s for 2007-2008 were not compl eted. Thi s represents 203 days after the
end of the cycl e. Al so, as of l 9 January 2009, the rni d-year revi ew was not
compl eted for 85 of I l 8 (approxi matel y 72 per cent)
performance apprai sal s for
2008-2009. Furthermore. accordi ng to the survey conducted as part of the audi t,
more than one-thi rd ofthe staffdi d not have an eud ofcycl e di scussi on wi th thei r
fi rst reporti ng offi cers. Performance apprai sal system (PAS) i s a managemenl
tool used to l i nk i ndi vi dual work pl ans to the overal l programme of work of
depaftments and offi ces, and to set goal s and perfonnance standards usi ng the
Uni ted Nati ons core competenci es. pl an work i n advance and prol i de ongoi ng
feedback. The PAS al so hel ps to i denti fy trai ni ng opponuni ti es, assi sts
.i n
pl anni ng career devel opment, enhances and encourages staff devel opment and
conti nuous Jeami ng, and fosters teamwork.
Recommendati on 12
(12) The UNJSPF managemnt shoul d ensure that
performance apprai sal s are compl eted for al l staff across the
Fund on a ti mel y basi s and requi re that fi rst reporti ng
offi cers have a meeti ng wi th each staff membcr to di scuss thc
resul ts of thei r performance at th mi d-year and end of each
pcrformance eval uati on cycl e,
45. The L|N,ISPF tnunagenent dccepled lecommendation l2 und stated that
cornpliance moniloring will be continued with provision o! sttttislicol and
individual.feedback to Senior Munagemenl, tt,ith a
focus
ot1 limely complelion of
ePl .l Based on the acti on taken by the UNJSPF management, recomtnendati on
l 2 has been cl osed.
E. Fi nanci al di scl osur e and decl ar at i on of i nt er est
st at ement s
46. In accordance x' i th the condi ti ons of Secti on 2.1
(c)
of ST/SGB/2006/6,
staff members rvhose pri nci pal occupati onal duti es rel ate to the i nvestment of the
assets of the Uni ted Nati ons, the UNJSPF or of an1, accounts l br u' hj ch l he UN
has fi duci ary or custodi al responsi bi l i ty must fi l e annual fi nanci al di scl osure or
decl arati or.r of i nterest statements. The fi nanci al di scl osure program i s an
i mportant component of the mi ssi on of the Secretary General to mai ntai n and
enhance publ i c trust i n the i ntegri ty of thc UN. The pri mary purpose ot
requesti ng staff members to sr.rbmi t fi nanci al di scl osure statements i s to i denti fy
and propose ways to resol ve confl i ct of i nterest si tuati ons ari si ng from thei r
hol di ngs (i .e. assets, i nveshnents) and/or acti vi ti es. OIOS revi er.ved the l i st of
staff members requi red to fi l e annual fi nanci al di scl osure statenents and
concl uded that the requi rement for the 2007 annual fi l i ttg of the fi l tanci al
di scl osur-e statcments rvas sati sfi ed.
F, Gompl ai nt s, gr i evances ancl r esol ut i on
pr ocess
41. OIOS observed that duri ng the peri od under audi t, there were three cases
of staff cornpl a i nts/gri evances, whi ch represerrted l ess than two per cent of total
staff empl oyed by the Fund. One case rel ated to a staff tnetnber rebutti ng thc
performance apprai sal , one case i nvol ved a gri evance on a percei ved unfai r
promoti on practi ce. and another sase rel ated to the non-renewal of a fi xed tertn
appoi ntment. The PAS rebLrttal case uas resoh,ed i n accordance wi th the staff
rul es. On the l atter case. the Adrri ni strati ve Law Uni t rul ed that the UNJSPF
management had acted i n conformi ty wi th the UN Staff Regul ati ons and Rul es.
48. The audi t noted that the stafT-managetnent consul tati ve machi nery rvas
not properl y functi oni ng at the Fund. There i s cutrerrtl y atr i ssue i n the Uni ted
Nati ons Staff Uni on as a resul l of the Stal T Uni on Pol l i ne Ol fi cers' deci si on that
l 3
the UNJSPF is not part of the Secretariat of the United Nations. The Polling
Officers had determined, from the Secretary-General's reports, that staff members
of UNJSPF were not part of the Secretariat and were therefore not eligible to
partake in the electoral process either as candidates or as nominators to stand for
posi ti ons of staff representati ves i n the forty-thi rd StaffCounci l . Thi s deci si on
appears to contradi ct the condi ti ons of the Memorandum of Understandi ng
wi th
respect to Uni ted Nati ons personnel procedures appl i cabl e to the UNJSPF si gned
between the Fund and the Offi ce of Human Resources Management (OHRM) of
the United Nations Secretariat on 30 June 2000, which states that the staff of the
UNJSPF are appoi nted by the Secretary-General and hol d UN appoi ntments, are
enti tl ed to al l UN benefi ts and enti tl ements. and are subi ect to the UN Staff
Rul es.
Recommendati on l 3
(13) The UNJSPF management shoul d consul t and cl ari fy
with the Secretary-General the status of the UNJSPF
personnel wi th respct to thei r representati on and
parti ci pati on i n the staff-management acti vi ti es, gi ven that
the UN Staff Union Polling Officers in New York decided
that UNJSPF was not part of the
"Secretari at,"
and
therefore were not eligible to partake in the Staff Union
actiYitis.
49- The UNJSPF management did not accept recommendation I3 and staled
the UNJSPF managentent believes strongly in staff
-
management relqtions dnd
consultqtive process antd it is committed in holding regular meelings with lhe
UNJSPF staff represenlatives. The manogernent could not, however, accept
recommendation 13, as it did not want to be perceited as interfering in internql
union mstters. Neither lhe Fund management, nor the Secretary-General nor
USG
for
Managemenl, would be uble to inrplemenl this recommendation which
concerns the pdrlicipation of the UNJSPF slaJJ in lhe Slaff Union elections.
These are internal union matters, and the local Units and Staf-f Council act on lhe
basis of their own Stalute and Regulations, as well as post proctice. lye
undersland that the decision of the Polling Offcers has been challenged and
therefore any intervention by managemenl could be perceived negtttively. The
matter should be pursued, nol by management bul by the Staff representatives oJ
the Fund, in order to ensure thal UNJSPF slafir nrembers can equally enjtry
representotion and participation in the organizational staJf-management
actil)ities, given their contractual stotus under UN Stoff Rules and Regulations
and the post hktory of participalion. This may involve legal inlerprelolion, but
that is up to the Union (or UNJSPF UniI) to seek, including with outside legal
assistance if needed. Consequently, as the recomnrendation ,should be directed to
the UNJSPF Staff Union (Unit) ond not the UNJSPF management, the Fund is of
the opinion thdt this recommendation does nol
fall
within the purview of HR
management, p!!j9.
50. OIOS notes the UNJSPF management' s response but poi nts out that
staff representation is an integral part of the staff management relations process.
As the deci si on made by the pol l i ng offi cers to excl ude UNJSPF from the Staff
' t4
Council participation was based on the Secretary General's report, a clarification
from the Office ofthe Secretary General should be sought. Recommendation l3
is reiterated and remains open pending receipt of a copy of the official
communication to the Secretary General seeking to clarify the status of the
IJNJSPF personnel with respect to their representation in the StaffUnion.
V. AGKNOWLEDGEMENT
51. We wish to express our appreciation to the Management and staff of
UNJSPF for the assistance and cooperation extended to the auditors during this
assi snment.
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ANNEX2
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