WOPBC223 page 28 WIPO Report of the External Auditor Financial Year 2013 CAG of

Wopbc223 page 28 wipo report of the external auditor

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WO/PBC/22/3 page 28 WIPO-Report of the External Auditor Financial Year 2013 C&AG of India Page 23 The results of these consultations allowed WIPO to prepare work-plans, which were approved by Deputy Director General and Director General. Recommendation no. 6 WIPO Secretariat may develop a standard operating procedure for formulation of country plans. The formulation of country plan may also be considered as one of the performance indicators for monitoring and performance evaluation of the Regional Bureaus under this program. Mainstreaming of development activity 49. As brought out in para 37 & 38 above, the management in P&B document for biennium 2012-13 stated that the reductions under the non-personnel resources for Program 9 were primarily due to the mainstreaming of activities to other programs. The concept of mainstreaming was based on the principle that RBs and LDCs divisions would be the ‘custodians’ of planning and programming at the national level, in close cooperation with all countries concerned and also responsible for the overall coordination of activities at the country level. Under this concept, resources from Program 9 were devoted to other programs through mainstreaming of development activities. We assessed the effectiveness of mainstreaming exercise on financial aspects. 50. The financial aspects of mainstreaming entail methodology adopted for distribution of budget resources between RBs and other substantive programs, capturing of development share expenditure and generating financial reports. In this regard, we noticed that allocation of budget resources between the Regional Bureaus and other substantive program sectors was not very clear and precise. For instance, document provided by WIPO Program Management and Performance Section only indicated the development share in percentage for each development activity and for the program as a whole, but did not provide the methodology used to arrive at the ‘Development Percentage Share’ for each activity.
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WO/PBC/22/3 page 29 WIPO-Report of the External Auditor Financial Year 2013 C&AG of India Page 24 51. We noted that no definition of ‘development expenditure’ was available which could describe its scope and constituents. Most importantly, current definition of development expenditure was silent about the nature of development activities covered and their intended impact on the development of countries through IP tools. 52. While assessing development share under substantive programs, we found that regular expenses like Travelling Allowance and Daily Substance allowance were also shown as development share. We were told that this was not irregular because as per the current definition of development expenditure, these expenses were not made on developed countries and were therefore, booked under development share. We are of the opinion that regular expenses for providing services to LDC and developing countries should be shown separately under development expenditure.
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  • Summer '17
  • External auditor, Auditor's report, World intellectual Property organization

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