ࡱ> Y ;hbjbj h h Nkbkb^E b#b#$$$$$$8$T*%$1}F&F&(n&n&n&d+d+d+|||||||$O4|$d+*d+d+d+|b#b#n&n& |d.d.d.d+b#n&$n&|d.d+|d.d.Jo6$Txn&`K@F,^tR|}01}u9,9xxJ9$yd+d+d.d+d+d+d+d+||d.d+d+d+1}d+d+d+d+9d+d+d+d+d+d+d+d+d+N (": Draft version circulated by the IFAG Chairman on 15 November 2016EXTERNAL AUDIT RECOMMENDATIONS PRELIMINARY IMPLEMENTATION PLAN AUDIT TO BE INCLUDED AS A SEPARATE ITEM UNDER THE EXECUTIVES SECRETARY REPORT ON WORK ACCOMPLISHED SINCE LAST SESSION SO AS TO ALLOW EARLY DISCUSSION IN PLENARY AND ENTRUSTING THE FINANCIAL COMMITTEE WITH INDEPTH REVIEW AND INCLUSION OF DELIBERATIONS IN THE DRAFT RESOLUTION ON THE FINANCIAL MATERS OF THE COMMISSION IF THIS APPROACH IS RETAINED, IFAG COULD START DISCUSSING IT INTERSESSIONALLY THE EXECUTIVE BOARD RESOLUTION TO BE INCLUDED IN THE SUPPORTING DOCUMENTATION FOR THIS ITEM  Audit recommendationsPreliminary implementation plan and commentsEstimated date for the implementation of the recommendationRelevant Assembly documentationIOC Assembly recommendationRecommendation No. 1. The External Auditor recommends that Article 3 of the Statutes of the Intergovernmental Oceanographic Commission (IOC) be amended to include the requirements relating to the United Nations Framework Convention on Climate Change (UNFCCC); likewise, IOCs medium-term strategy should take into account the Sustainable Development Goals of the 2030 Agenda adopted by the United Nations General Assembly.It is the Secretariats opinion that inclusion of the reference to the UNFCCC and the 2030 Development Agenda in Art. 3.1 (c) of the Statutes of the IOC is not necessary, as this Article already reads and other international instruments relevant to marine scientific research, related services and capacity-building. The General Conference of UNESCO can however amend the Statutes as recommended by the external auditor, if desired, following a recommendation of, or after consultation with, the Assembly of the Commission (Art. 12 of the Statutes). The Secretariat concurs that the UNFCCC and the 2030 Development Agenda will provide the guiding principles for IOCs strategic planning for the years to come and ADG/IOC is one of the members of the UNESCO 2030 Development Agenda Task Force set up by the Director-General. But so will the Sendai Framework, the Samoa Pathway and the UNFCCC COP processes. These global agendas will be duly reflected in the review of IOCs Medium Term Strategy (2014-2021) during the coming IOC Assembly meeting in 2017, when the Draft Programme and Budget for 2018-2021 (39C/5) will be discussed. In addition, the Assemblys opinion will be sought on the External Auditors recommendation to amend the IOC Statutes to include references to requirements deriving from UNFCCC. June 2017 The External Auditors report and recommendations will be submitted for review and decision by the IOC Assembly at its 29th session. Among other documents, the IOC Medium Term Strategy will be updated to integrate in it the most recent developments in the international development agenda.Updated INTRODUCTION to Medium Term Strategy - Based on the discussions already initiated at the 49th session of the IOC Executive Council in June 2016, the IOC Assembly endorses the update to the IOC Medium-Term Strategy 2014-2021 as contained in doc XXX (if adopted without changes) or in Annex I to Resolution xxx (Resolution on the Financial Matters of the Commission)Recommendation No. 2. In liaison with the respective governing bodies, conduct a study of the potential pooling of periodic reports to the governing bodies of the United Nations, UNESCO, the Commission and its subsidiary bodies.The concept of mutualization in the reporting area is unclear. While efforts are always made to avoid cumbersome and unnecessary reporting, it is recalled that the format of reporting to UNESCOs Executive Board and General Conference is the prerogative of these Governing Bodies respectively. It is focused on C/5 expected results and other elements of the C/5 results chain for which reporting is mandated in a specific format. The reports required by subsidiary organs and their format are not the subject of discussion at UNESCOs Executive Board and General Conference. It is acknowledged that they may be more specialized and/or detailed than those reported to UNESCOs governing bodies. IOC will review this issue as well as that of reporting to UN bodies, consulting as necessary the relevant central services.Study to be completed and presented to the 29th session of the IOC Assembly in June 2017.Study as an INF document under Audit item BSPThe Assembly takes note with satisfaction of the study presented in document XXX.Recommendation No. 3. The External Auditor suggests that the autonomy and specificity of IOC, with regard to governance, decision-making, partnerships, funding, operating and external reporting, should be better reflected in the presentation of UNESCOs budgetary and accounting documents.The Secretariat takes on board this recommendation. It is worth noting that a certain autonomy and specificity of IOC is already reflected today in the C/5 budget presentation, i.e.: In the preparation process of the 38C/5, a specific budget envelope for IOC was determined by the DG independently of SC sector. In the presentation of the 38C/5, while IOC programme figures under Major Programme II (MLA 3), the specific budget amount for IOC is clearly indicated in all the budget tables. Internal control is provided to ensure that no budget transfer is made out of IOC. (Budget transfers across MLAs or MPs are subject to approval by BFM who verifies that such transfers do not involve IOC.) On the accounting side: A note disclosure will be added in the consolidated 2016 financial statements addressing the specific nature of IOC.November 2017 Subject to adoption of the 39C/5 by the UNESCO General Conference. The decision of 200th UNESCO Executive Board to be included in the documentation for the audit item.The Assemblys opinion on this matter is reflected in Resolution XXX on the Financial Matters of the Commission.Recommendation No.4. The External Auditor recommends a review of the organization of the work of the IOCs Assembly and Executive Council to enable them to make more strategic decisions on the key issues and challenges facing IOC. To that end, he recommends, in particular, a review of the Commissions programmes and activities, starting with the analysis, which has already started with regard to the Sustainable Development Goals (SDGs) of the 2030 Agenda, of the main international agreements and conventions with an impact on IOCs mandate and objectives, in order to propose an overall strategy.The Secretariat takes on board this recommendation. The IOC Secretariat has already begun this exercise and the June 2016 session of the Executive Council was largely built around the guiding principles of the 2030 Development Agenda, the UNFCCC agenda, the Sendai Framework and the Samoa Pathway. The Executive Council provided guidance to the IOC Secretariat with a view of preparing a fully-developed proposal for the IOC Assembly in 2017.June 2017 fully developed proposal to be submitted for approval by the IOC Assembly at its 29th session. IOC Draft proposals for programme and budget 2018-2021 (Draft 39 C/5)The continuous on-going review of the relevance of the IOC programmes in the light of the evolving international development agenda is ensured at every session, with a specific item and a working group on the IOC and the Future of the Ocean. As regards the IOC Draft proposals for programme and budget 2018-2021 (Draft 39 C/5), the Assemblys decision on the matter is reflected in Resolution XXX on the Financial Matters of the CommissionRecommendation No. 5. The External Auditor recommends that the quality of the information provided to the Executive Council and the Assembly be improved by: - ensuring consistency between the presentation of budget implementation and the expenditure plan and reconciling the two in a single table; - providing information on the use of the surplus balance of the Special Account; - for IOC bodies only: establishing dashboards specifically for IOC to monitor its strategic actions and budget.The Secretariat takes note of the recommendation, related to the quality of information given to the IOC Governing Bodies. The second item is already addressed through the adoption by the IOC Executive Council at its 49th session, 7-10 June 2016, of the budgetary appropriations for 2016-2017 for the IOC Special Account and further implementation is foreseen with the 2016 financial statements of the IOC Special Account. With regards to the third item of the recommendation, the Secretariat would prefer to continue to use the dashboard common to all programme sectors to enable Governing Bodies Members to have a more global view and comprehensive approach in its monitoring of the Organizations strategic actions and budgets.June 2017 IOC Assembly at its 29th Session IOC Draft proposals for programme and budget 2018-2021 (Draft 39 C/5) and the Progress report on budget execution 2016 and outline of 2017 budgetThe Assembly expresses its satisfaction with the quality of the documents provided. It encourages the Secretariat to pursue its continuous efforts aimed at facilitating the informed decision-making by the IOC Governing Bodies, taking into account the discussions both in the plenary and in the sessional Financial Committee. As regards the establishment of technical monitoring tools and dashboards, it leaves this matter to the appreciation of the Secretariat. Recommendation No.6. The External Auditor recommends that reporting to the Assembly be improved with respect to human resources management by providing detailed information, in each budget implementation and activity report, on: - the present situation: number of staff working for the Commission, corresponding number of full time equivalents, corresponding total expenditure and funding sources, table of planned and actual staffing levels, including a comparison with the previous consolidated financial period; - performance indicators with respect to human resources management, including expected trends in staffing and payroll, as well as a short-term and medium-term goal regarding the share of staff costs under the regular budget. The Secretariat notes with interest the recommendation and would bring to the attention of the External Audit team the following information: Targets in terms of ratio between operational budget and staff allocation and staffing priorities under RP are already set by IOC Governing bodies As regards the first sub-item, a new Annex showing expenditure by IPSAS category thus showing distinction between personnel and other costs will be included in the IOC Special Account financial statements. Furthermore, BFM and HRM will assist IOC Secretariat in exploring the possibility of including such information under the Regular Budget and other XB sources With regard to workforce planning and staff costs, this is already undertaken by IOC in consultation, where applicable with HRM and BFM.March 2017IOC Draft proposals for programme and budget 2018-2021 (Draft 39 C/5) and the Progress report on budget execution 2016 and outline of 2017 budgetThe Assembly expresses its satisfaction with the quality of the documents provided. It encourages the Secretariat to pursue its continuous efforts aimed at facilitating the informed decision-making by the IOC Governing Bodies, taking into account the discussions both in the plenary and in the sessional Financial Committee. Specific instructions, if any, to be included in Resolution XX on the Financial Matters of the Commission Recommendation No.7. The External Auditor recommends a comprehensive review of the Headquarters-field staff ratio, given the challenges, workload and new tasks that lie ahead for the Commission.In line with the recommendation, the IOC Secretariat, in consultation with the relevant central services, shall conduct such a scoping exercise and prepare a working document on this matter, to be considered by the IOC Assembly at its 29th session in June 2017. June 2017 (29th session of the IOC Assembly)IOC Draft proposals for programme and budget 2018-2021 (Draft 39 C/5) and the Progress report on budget execution 2016 and outline of 2017 budgetThe Assembly expresses its satisfaction with the quality of the documents provided. It encourages the Secretariat to pursue its continuous efforts aimed at facilitating the informed decision-making by the IOC Governing Bodies, taking into account the discussions both in the plenary and in the sessional Financial Committee. Specific instructions, if any, to be included in Resolution XX on the Financial Matters of the Commission Recommendation No.8. The External Auditor recommends that the Bureau of Financial Management (BFM) improve the monitoring, accounting and annual reporting of overtime paid to UNESCO staff members performing ad-hoc tasks for IOC.This recommendation concerns overtime worked by staff and temporary hires of services other than IOC in supporting IOCs events and activities. A specific General Ledger (GL) account for overtime allows the identification of the overtime charges, across all sources of funding, thus complying already to part of the recommendation. BFM, in close consultation with the Administrative Officer of IOC who is certifying overtime charges, will work further on the implementation of this recommendation.  N/AProgress report on budget execution 2016 and outline of 2017 budgetThe Assembly takes note of the specific information on this matter provided in the Progress report on budget execution 2016. Recommendation No.9. The External Auditor recommends a return to compliance with the Organizations rules of geographical mobility and contract renewal, as defined by UNESCOs Staff Regulations and Staff Rules.The Secretariat takes note of this recommendation and would wish to bring to the attention of the External Audit team the following information: With regard to HR Manual Item 5.11 F on geographical mobility; this Item applies only to international professional staff and above categories holding fixed-term appointments on posts specifically identified as being subject to geographical mobility regardless of the source of funding of the post. A geographical mobility move is carried out at equal-grade. It should also be noted that the number of IOC staff subject to geographical mobility is relatively low and that the number of posts in the Field Offices in fact - mainly project offices are very limited; this coupled with the very specialized fields of competence and the different grade levels may prove difficult to move IOC staff to and between different duty stations. This being said, please note that a new managed mobility programme for all staff (both geographical and functional) in support of operational needs and staff development will be developed in the context of the new HR Strategy for 2017-2022. Indeterminate contracts have not been granted since 1987 (ref. document 142 EX/34, Annex II). Within the context of the new HR Strategy 2017-2022, a review of contractual modalities is planned for January 2018 in particular the adjustment of the duration of contracts especially the 2-year renewable fixed-term contract. It is planned to introduce contracts of up to 5years duration. 2018Reference to be included in the HR Annex to the Draft 39 C/8The Assembly concurs with the Secretariats comment that the number of IOC staff subject to geographical mobility is relatively low and that the number of posts in the Field Offices in fact - mainly project offices are very limited; this coupled with the very specialized fields of competence and the different grade levels may prove difficult to move IOC staff to and between different duty stations. While ensuring strong regional presence continues to be a high priority, the issue of staff mobility is considered to be a managerial issue and, as such, the prerogative of the Executive Secretary. The issue of staff contracts duration is a matter of UNESCO HR rules and policies.It is the Assemblys understanding that the IOC staff contracts are compliant with the regulations and policies currently in place.Recommendation No.10. The External Auditor recommends that the question of reactivating the mobility mechanism for the staff of UN-Oceans member organizations be raised at a future meeting of UN-Oceans.The Secretariat notes with interest this recommendation and would like to recall that an inter-agency mobility mechanism exists since 2003 the Inter-Organization Agreement concerning transfer, secondment or loan of staff amongst the UN Organizations. It considers, however, that there is limited opportunity for such mobility, given that high level of specialisation of IOC staff and the differences in mandates (and therefore staff profiles) between UN-Ocean members. The IOC Secretariat will include this aspect in the review working document to be prepared to address recommendation no.7 above for review and guidance by the IOC Assembly at its 29th session in June 2017.Reference to be included in the HR Annex to the Draft 39 C/8 (ICSPRO type mechanism)The Assembly concurs that there is limited opportunity for exchange of staff which seems to be implied in the recommendation, given that high level of specialisation of IOC staff and the extremely limited number of staff who would fit the criteria for such exchanges The issue of interagency coordination and IOCs potential role it it, which if implemented could lead to staff of other UN-Ocean members being seconded to IOC, is discussed and pursued under the IOC and the Future of the Ocean item and relevant guidance is will continue to be provided to the SecretariatRecommendation No. 11. The External Auditor recommends, without delay, a return to strict compliance with recruitment conditions for external consultants, by confining waivers to the competitive process to the exceptional circumstance justifying such waivers, in accordance with the UNESCO Human Resources Manual. He recommends, in particular, putting a stop to the recruitment of consultants for functions for which there is a continuing need at the Commission and for multi-year extrabudgetary assignments, and returning to strict compliance with the applicable texts.The selection and hiring of individual consultants shall be carried out in strict respect of the UNESCO HR Manual Item 13.10; whilst the authority to grant any derogations on hiring of individual consultants remains with DIR/HRM. The Secretariat fully agrees that all selection and hiring actions will be done in strict conformity with the relevant administrative rules Internal memo will be issued by ADG/IOC by end of July 2016 to recall applicable rule and procedures, implementation starts immediately.N/A an explanation on the examples quoted by the External Auditor to justify his recommedation can be provided in the course of the work of the Financial Committee, if it so desires. ISSUE OF DELEGATED AUTHORITY TO CLARIFY WITH LAThe Assembly takes note of this recommendation and of the Secretariats action in this regard.Recommendation No. 12. The External Auditor recommends that IOC staff be reminded of their obligation to write a substantial report upon their return from a mission. These reports should be reviewed periodically to verify the appropriateness of certain categories of mission.Taking into account this recommendation, the Secretariat will take appropriate action to ensure conformity with the Administrative Manual provisionsInternal memo will be issued by ADG/IOC by end of July 2016 to recall applicable rules and procedures, implementation starts immediately.N/A an explanation on the examples quoted by the External Auditor to justify his recommedation can be provided in the course of the work of the Financial Committee, if it so desires. The Assembly takes note of this recommendation and of the Secretariats action in this regard.Recommendation No. 13. The External Auditor recommends that the achievement of expected results and performance indicators be clearly distributed between the sections of IOC.The Secretariat takes on board the comment. While internally, in the bottom up process of building the C/5 programmatic structure the input from each section/unit appears to be clear, a more explicit mapping outside the SISTER tool may be useful for quick external understanding. The 39 C/5 proposal to be presented to the IOC Assembly at its 29th session in June 2017 will be accompanied by such a mapping document.IOC Draft proposals for programme and budget 2018-2021 (Draft 39 C/5)The Assembly takes note of the information provided in document XXX as relates to this recommendation and encourages the Secretariat to further develop such mappint exercise in the preparation of the detailed workplans, based on the discussions in plenary and the Financial Committee.RecommendationNo. 14. The External Auditor recommends establishing partnerships with new universities or research centres in order to end the oligopoly with current partners and enable an effective competitive bidding process when launching and renewing projects.The Secretariat wishes to point out that the related contract with University of Hawaii (paragraph 152) is not a partnership agreement, but rather a procurement contract issued based on a competitive bidding process (Request for Proposal) carried out in 2005 covering both the initial installation/upgrade of a minimum of 14sea level measurement stations and a minimum of five-year maintenance period. The Contracts Committee, while providing its clearance to the initial 2005 contract, has requested separate submissions for the subsequent contracts per year/phase to be submitted to the Contracts Committee, to ensure satisfactory performance of the contractor and value for money. The subsequent contracts, including the one reviewed by the external auditor (March 2013), are based on 2005 pricing, duly cleared by the Contracts Committee. Value for money is a guiding principle of UNESCO contracting. It should however be noted that the current Administrative Manual Item 7.5 on Implementation Partnership Agreements (IPA) does not require formal competition: An implementation partner should be selected after careful comparison with other potential implementation partners on the basis of its specific technical expertise, professional skills, adequate staff resources and reasonably sound financial status and geographic coverage. Instead, a comparison process has been put into place designed to respect the best value for money principle. Secondly, it should be recalled that due to the highly technical and specific expertise required, the market place may not have more than one suitable candidate. In line with the proposed recommendation, in the ongoing revision of the current Administrative Manual Item 7.5, it has been proposed to introduce a competitive selection process for all implementation partnership agreements of US$50,000 and over. December 2016N/A an explanation on the examples quoted by the External Auditor to justify his recommedation can be provided in the course of the work of the Financial Committee, if it so desires. The Assembly takes note of this recommendation and of the Secretariats intentions to achieve further efficiencies in competitive bidding, where applicable.Recommendation No. 15. The External Auditor recommends that a draft resolution be submitted to the IOC Assembly calling for Member States to work together, with the support of IOC, to construct a universal information system and ocean data portal, along with a cost-benefit analysis prepared in advance by the IODE project. The Secretariat welcomes the intent behind this recommendation, but would like to suggest that a proposal be submitted together with a cost benefit analysis to the next session of IODE, as the relevant technical subsidiary body of the IOC Assembly for review and recommendation April 2017.IODE report.The Assemblys decision on this matter is reflected in its decision xxxx      PAGE \* MERGEFORMAT2 PAGE \* MERGEFORMAT3 200 EX/20 Part II Rev. Annex II page 2 200 EX/20 Part II Rev. Annex II 200 EX/20 Part II Rev. Annex II page 4 200 EX/20 Part II Rev. Annex II page 3 200 EX/20 Part II Rev. Annex II page 5 200 EX/20 Part II Rev. Annex II page 9 200 EX/20 Part II Rev. Annex II page 10 ABCab  b g l x y z { | ~   7 8 ʶ{vndnvnvWhXlAhDPJnH tH h|9hD56h|9hD5 hD5hAhA<hC5\^JaJh2|^JaJ hChCh}JhC h2|5>*CJOJQJ^JaJ&h0Lh0L5>*CJOJQJ^JaJ h5>*CJOJQJ^JaJ&hh5>*CJOJQJ^JaJhC5\^Jh2|hFCBCb   l m n xxddddddd$& #$/Ifb$gd!$ dd$& #$/If[$\$a$b$gdPkd$$Ifl4np &P 6 P 62 4 lae4f4yt$& #$/Ifb$gd n o p q r s t u v w x y z { | gdA`kdy$$Ifl0(p &&8 6 P 62 4 lae4yt$& #$/Ifb$gd|  7 $xx$Ifa$gd|97 8 2) $IfgdV 0$IfgdVkd$$Ifl4rc .D%;/:8     t062944 lapytD8 :;ST6>NbefѽѧяpapaOp;p&hDhDH*OJQJ^JmHnHu#hRj-hDOJQJ^JmHnHuh]OJQJ^JmHnHuhDOJQJ^JmHnHujhDU^JmHnHu/hK9KhD5OJPJQJ^JmH nH sH tH *jhDOJQJU^JmHnHsH u&hDOJPJQJ^JmH nH sH tH ,hK9KhDOJPJQJ^JmH nH sH tH hDCJ^JaJhDOJQJ^JmH sH   S6f0$ R$Ifa$gdD0$ R$Ifa$gdV -$IfgdV -$Ifgd '8 -$Ifgd $IfgdV3* 0$$Ifa$gdV 0$IfgdVkd$$Iflrc .D%;/:8     t062944 lapytDP}wy9:;0!1!S#T##$$%%%a&忭oo^M^M!hDOJQJ^JmHnHsH u!hub(OJQJ^JmHnHsH u*jhDOJQJU^JmHnHsH u#hDhDH*OJQJ^JmH sH *hDCJOJQJ^JaJmH nHsH tH"hDCJOJQJ^JaJmH sH hDCJ^JaJhub(OJQJ^JmH sH hkOJQJ^JmH sH hDOJQJ^JmH sH hXlAhDPJnH tH !KLP 0$IfgdV3** 0$IfgdVkd$$Iflrc .D%;/:8     t062944 lapytD}bcd: 0$Ifgd 0$Ifgd '8 0$IfgdV( & F$d$*$Ifgdm$ $IfgdV :;!!"3*** 0$IfgdVkd$$Iflrc .D%;/:8     t062944 lapytD"S####$% 0$Ifgdub( 0$IfgdV%%_&&@'3*** 0$IfgdFCkdm$$Iflrc .D%;/:8     t062944 lapytDa&b&&&B'C'*4+O+P++++- -!- . .(/)/,33335n5o5p546;7h7꺬n]ShDCJ^JaJ hPuhDPJmH nH sH tH #h),^h),^6OJQJ^JmH sH hPuOJQJ^JmH sH !hPuOJQJ^JmHnHsH uhXlAhDPJnH tH hWOJQJ^JmH sH htKOJQJ^JmH sH !h/D OJQJ^JmHnHsH u!htKOJQJ^JmHnHsH uhDOJQJ^JmH sH hDmH sH @''Z)[)**P+,, - 0$IfgdFC -!-.&/ 03*** 0$IfgdVkdI$$Iflrc .D%;/:8     t062944 lapytD 00,12!3,3355n5o5 0$$IfgdPu0 & F%r$If^`rgdV 0$IfgdV o5p546;73*! $IfgdV 0$IfgdVkd%$$Iflrc .D%;/:8     t062944 lapytD;7h77?9@999 0$$Ifgd),^ 0$$Ifgd{ 0$IfgdVh7777?9@9999:;;;<<<<<<<M=ϔϊunXG6G!hDOJQJ^JmHnHsH u!hQOJQJ^JmHnHsH u*jhDOJQJU^JmHnHsH u hD5^JhDCJ]^JaJhQCJ^JaJhDCJ^JaJhXlAhDPJnH tH #h),^h),^6OJQJ^JmH sH h),^OJQJ^JmH sH h{OJQJ^JmH sH hDOJQJ^JmH sH !h/D OJQJ^JmHnHsH u!h{OJQJ^JmHnHsH u99:<3*! $IfgdFC 0$IfgdVkd$$Iflrc .D%;/:8     t062944 lapytD<<<N= 0$Ifgd38 0$IfgdVM=N=O=@@3( 0$$Ifgd '8kd$$Iflrc .D%;/:8     t062944 lapytD#>>>AABB7D66666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@PJ_HmH nHsH tH\`\ Normal 7G$'CJOJQJ_HaJhmH nHsH tH\b\ Titre 1$$$@&a$5;CJKHPJ\tH fbf Titre 2+$$ 7@7@&^7`5;PJ\tH VbV Titre 3$$7@&^7`5PJ\tH NbN Titre 4$$ 7@@&5PJ\tH `b` Titre 5)$$ 7nn@&^n`5PJ\tH \b\ Titre 6!$$ 7n7@&^75PJ]aJtH V@V Titre 7$$@&a$>*B*CJOJQJhphFF Titre 8$$@&a$56\]aJ:A : Police par dfautZi@Z 0Tableau Normal :V 44 la 2k 2 0 Aucune liste LL (a)$$ 7^7`a$PJtH 44 (b) 7nn^nFF (c)&$ 7^`a$J"J alina$7G$^7a$ PJhtH J& 1J 0Appel note de bas de p.H*>B> !0En-tte  9r PJtH <OR< Par$7`7a$PJtH .OQb. Marge `b@rb Note de bas de page7^7`CJPJaJtH H @H 20 Pied de page  9r PJtH ^/^ O@ Titre 1 Car05;CJKHOJPJQJ\aJhmH sH tH 4)4 Numro de pageTT TIRET bul 1cm $ & F 7SH$a$LL Serre$ 7*$@&G$a$PJaJhtH >a> tiret^`mH sH ./. PointSoul>*X/X 0 Titre 3 Car)5CJOJPJQJ\aJhmH sH tH f/f 0Note de bas de page CarCJOJPJQJhmH sH tH R/R g 0 En-tte Car#CJOJPJQJaJhmH sH tH hB"h #]Corps de texte"$ 7G$a$OJPJQJaJhmH sH tH H/1H "]Corps de texte Car CJPJtH NBN %]0Texte de bulles$CJOJQJ^JaJ^/Q^ $]0Texte de bulles CarCJOJQJ^JaJhmH sH BU aB ]0Lien hypertexte >*B*ph^/q^ ]!Caractres de note de bas de pageH*@ 1] Paragraphe de liste!( 7d*$G$^OJPJQJaJhmH sH tHRR ]pTM 1) 7*$G$CJOJPJQJhmH sH tHZZ ]pTM 3* 7*$G$^CJOJPJQJhmH sH tH ]Corps de texte1$+$$ & F 7G$a$#CJOJPJQJaJhmH sH tH xx iGrille du tableau7:V,0,l@l .V Commentaire-$ 7RG$a$CJOJPJQJaJhmH sH B/B -VCommentaire Car PJmH sH N/N 0VSans interligne CarOJQJmH sH V`V /VSans interligne0OJQJ_HmH nHsH tHf/f (V Paragraphe de liste Car CJOJPJQJaJmH sH tH\/!\ FC0Pied de page Car#CJOJPJQJaJhmH sH tH PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭VN3J/-nl5 m_~  |@ xyJxJ |zu@!%תr9d5+{z%sBA5%XlgIH #3%d&Z ^$ |f,$xQ,= Df& 56} LX<^#r.-y$6D'Ien"5ʙ'>,m/A{ ]-}ZRSyEQO^.5q-ߴ]JQWG0q8Cy:DaoVZYm ^(4ZЭnf)׮^(APj%I,ԽJۍ~mc`|d*^PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!+theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] *Lv;`98;:<@A*Lv";`  (DDDG8 a&h7M=)KVfg;h5:=DJMRW]`n | 7 :"%@' - 0o5;79<N=#>GZJMPIS}UV`XQZdmfffg;h6789;<>?@ABCEFGHIKLNOPQSTUVXYZ[\^_a "$(>@G!!@  B@H 0(  ~A(  b 8 3 #" `? b 9 3 #" `? h : C :#" `? b ; 3 #" `? b < 3 #" `? b @ 3 #" `? b A 3 #" `? B S  ?S  0S4VZ;`9(P)Dt8K  ;t;682t: , t< W t@' (tA'G")tDDGGQQR R^^^^^^^^^^^__,_/_V_Y_x_{_______ `#`9`<`<<^^^^^^^^^__9`<`3Cb|N LP;P?V%%%%!+++p--1144O5e57<<<??EEJKaKNNQRhRZZ\)\o^^^^^^^^^^^____1_D_[_f_}_______`%`9`<`̨B5c}O8q0&aiNG.n T(b"# K! %+ ^#'X )V}h,?M3hk34ġXR40YrBP8(Cl0Gj*L14@AAXlA9Bm~BFC}E:F>Fi\G.7H JvhJK9K'xL73PQ/QuT NVfX5Z5LZ~Zh [<\0]),^E`_a ocOdg g'j$lHl&ny9ovYqQgqNrnr\tPuqx3wxp3y`V{2|`4}v]ry++W;tKW.P&jL*2=c98?-lrv0I_o:ZzO@j+ QVAE2m?/c|97mx7Rt`vg OM@M,3 zG{)yYqP#[j|9DJF]]# D&*+{5's2b 9/U#0L@ZvQUwF3WG0QgCfy k-hM6F exA^^@aaaa@{;`@Unknown G*Ax Times New Roman5Symbol3. *Cx Arial;(SimSun[SO5. .[`)Tahoma7.@Calibri?= *Cx Courier New;WingdingsA$BCambria Math#17hKKK?P 0?P 0n0^^JqHX  $PT2!xx 9M:\english\Pool\TEMPLATE\Executive Board\en-180-EX-08.dotNew audits by the External Auditor, Part II - Short-form report, Audit report on the Intergovernmental Oceanographic Commission (IOC) - Revised version200 EX/20 PART II REV.2651.16E t_averittBoned, Patrice                         Oh+'0@@`t      (08New audits by the External Auditor, Part II - Short-form report, Audit report on the Intergovernmental Oceanographic Commission (IOC) - Revised version200 EX/20 PART II REV. t_averitt 2651.16Een-180-EX-08Boned, Patrice3Microsoft Office Word@ @^_h@@^_h@@0@ ?P՜.+,D՜.+,D px  Unesco:0^ New audits by the External Auditor, Part II - Short-form report, Audit report on the Intergovernmental Oceanographic Commission (IOC) - Revised versionNew audits by the External Auditor, Part II - Short-form report, Audit report on the Intergovernmental Oceanographic Commission (IOC) - Revised version TitreTitle0cksJob noJobDMS LanguageMQ@E  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abdefghijlmnopqrstuvwxyz{|}~Root Entry FM@Data c1TablekWordDocumentNSummaryInformation(DocumentSummaryInformation8CompObjr  F Document Microsoft Word 97-2003 MSWordDocWord.Document.89q