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WHEREAS
Through
resolution AG/RES. 123 (III-0/73), the
General Assembly approved the General
Standards to Govern the Operations of the General Secretariat, Chapter V of
which (External Auditing and Financial Supervision) provides for external auditing to examine the accounts of the
General Secretariat;
Through resolution AG/RES.
123 (III-0/73),
the General
Assembly established external auditing to
examine the accounts of the General
Secretariat;
Through resolution AG/RES.
148 (IV-0/74),
the General Assembly
resolved "that the Permanent Council adopt the necessary
measures for the
establishment of the external
auditing
...
and that it take the required
steps so that the auditors can begin functioning as soon as possible";
In resolution AG/RES.
150 (IV-0/74),
the General Assembly
authorized
"the firm of Price, Waterhouse and Co. to continue examining all the
accounts of the General Secretariat until the Permanent Council adopts
the necessary measures for the establishment of the external auditing
provided for in the General Standards"; and
Resolution AG/RES.
148 (IV-0/74)
gave the Permanent
Council the
authority to make the necessary appointments,
THE PERMANENT COUNCIL OF THE
ORGANIZATION OF AMERICAN STATES
RESOLVES:
1. The external auditing to examine the accounts of the General
Secretariat
shall
be the responsibility of a Board of Auditors
made up three
members,
each of whom shall be a high-ranking
officer of the office or entity responsible for examining the accounts at the public
administration in the member state
of which he is a national.
2. Each member state has the right to nominate a national candidate
for membership on the Board, and his name, along with the corresponding
curriculum vitae, shall appear on the list that the General
Secretariat shall prepare for the purpose of the election.
At least one member of the Board shall be elected from among those
presented by the five
states that are the largest contributers to the
Regular Fund of the
Organization of American States, and at least one
must be elected from among the candidates presented by the other member
states of the Organization.
3. The members of the Board of External Auditors shall be elected
by the General Assembly for a term at office of three years and may not
be reelected. Their terms of office shall begin on January 1 of the
year following their election.
4. If
one of the members of the Board resigns or ceases to hold
his official position in his country, he shall cease to be a member of
the Board. To succeed him, the
government of the country of the outgoing
member may nominate a new candidate, so that the General Assembly
or the Permanent Council, if the Assembly is
not in session, may elect him to
fill out the remainder of the term for which the original member
was elected.
If that government notifies the General Assembly or the Permanent
Council that it will not present a candidate to replace the outgoing
member, the governments of the group of countries to which the outgoing member
belongs may nominate their own candidates to fill the vacancy for
the remainder of the term.
5. Except as provided in paragraph
4,
the members
of the Board of Auditors may be removed only
by the General Assembly, with the vote of
two thirds of the member states, when the
proper functioning of the
Organization so requires.
6.
Using the procedures it deems most appropriate, the Board shall
comply with the mandates contained in articles 102, 103,
104,
105,
106,
107, 108, 109, 110, and 111 of the General Standards to govern the Operations
of the General Secretariat, approved through the resolution AG/RES. 123 (III-073)
of the third special session of the General Assembly.
7.
The members of the Board shall act in the performance of
their
duties, with complete independence in relation to all the
organs and
agencies
of the OAS, but they shall carry
out the mandates of the
General Assembly and the specific requests of the
Permanent Council.
The Board shall draft its own rules of procedure.
8.
If necessary, the Board may use the services of any
reputable auditor or firm of auditors, or of any individual, including persons
in their respective national offices, who, in their judgment, are
technically well-qualified.
9.
Using resources from the Regular Fund, the General
Secretariat
shall pay the transportation expenses and per diem
allowances of the
members of the Board and of the national officials, and
also the cost
of the services of the auditors or firm of auditors that
the Board may
decide to use, in accordance with paragraphs 7 and
8.
10. When the General
Assembly is in recess, the Board shall call to
the attention of the Permanent Council, for the purposes
of article
91.b of the Charter of the Organization, any fact that it
has observed
in the performance of its duties that in its judgment may-constitute
a violation or nonobservance of the standards governing the operations
of the General Secretariat.
11. The Board
may
request the Permanent Council to establish any
provisions that will
facilitate the work of the Board.
12. In their report
to the General Assembly, the three members of
the Board of Auditors
shall certify jointly as. to the matters referred
to in Article 103 of
the aforementioned General Standards. Any one
member shall explain
his particular viewpoints, in the event of a discrepancy in the analysis of
the facts on which the Board must report or
in its conclusions.
13. To request the General Assembly to make a periodic evaluation
through the means that it deems most advisable, of the results of the
external auditing system established by this resolution.
(*1)
1. The text of this
resolution shows the changes introduced,
pursuant to the provisions of
resolution CP/RES.
276 (377/79),
approved by the Permanent Council on May
16, 1979.
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