Recursos

La Oficina de Auditoría y Supervisión (AUO) y su Sección de Investigaciones (IS) desempeñaron un papel fundamental en la defensa de la postura del FIDA de no tolerar ningún caso de corrupción, fraude o conducta indebida en 2016. La AUO atendió de manera oportuna y eficaz las presuntas irregularidades al haber concluido las investigaciones relativas a 56 denuncias durante el año (cifra muy superior a las de años anteriores) y la conclusión generalmente rápida y eficaz de los distintos asuntos. 

La sensibilización sobre la lucha contra la corrupción se intensificó gracias a la participación de la AUO en actividades regionales y de otra índole, la puesta en marcha de un módulo piloto de aprendizaje en línea sobre la lucha contra la corrupción, la celebración del Día Internacional contra la Corrupción y la mayor coordinación con la División de Servicios de Gestión Financiera (FMD), la Oficina de Ética y el Departamento de Administración de Programas (PMD). Se mejoraron los procesos de investigación y sanción mediante el uso de procedimientos revisados y se fortaleció la capacidad de investigación de la AUO con nuevos instrumentos forenses y el uso de entornos físicos e informáticos separados.

La Oficina de Auditoría y Supervisión (AUO) y su Sección de Investigaciones (IS) contribuyeron a la mitigación de los riesgos institucionales en 2015 mediante el examen o la investigación de 57 denuncias de presuntas irregularidades, la mejora de los procedimientos de investigación y sanción y la realización de actividades de sensibilización sobre la lucha contra la corrupción. Fue un año difícil debido al gran volumen y complejidad de las nuevas denuncias, a la serie de reformas que debieron introducirse y a los cambios de personal clave que se produjeron a comienzos de año.
El notable apoyo presupuestario adicional, aportado por la dirección, permitió contratar a expertos externos y asegurar que la labor de investigación se llevara a cabo con la independencia necesaria y sin tener que limitar su ámbito de competencia.

De conformidad con su mandato, la Oficina de Auditoría y Supervisión (AUO) y la Sección de Investigaciones (IS) desempeñaron un papel fundamental en la defensa de la postura del FIDA de tolerancia cero contra la corrupción, el fraude y la conducta indebida en 2014. También colaboró de manera eficaz en las actividades de gestión de riesgos del FIDA, centrándose en las esferas que afectan de modo más marcado al modelo operacional y financiero del FIDA según este va evolucionando, y asegurándose de que se tomen medidas de manera oportuna y eficaz respecto de las supuestas irregularidades. 

La Oficina de Auditoría y Supervisión (AUO) y la Sección de Investigaciones (IS) de esta oficina tienen encomendado el mandato de investigar las supuestas prácticas irregulares en las actividades y operaciones del FIDA. Este mandato se deriva de los estatutos de la AUO, las normas relativas a los recursos humanos y el Código de Conducta del FIDA, y la Política del FIDA en materia de prevención del fraude y la corrupción en sus actividades y operaciones. Las actividades de investigación y lucha contra la corrupción del FIDA tienen por objeto garantizar que los fondos destinados al desarrollo lleguen a los beneficiarios previstos de la manera más eficiente, eficaz y transparente posible y que el personal del FIDA se rija por las normas de integridad y ética establecidas por el Fondo. El número de nuevas denuncias recibidas en 2013 fue ligeramente superior a las recibidas en 2012 (39 frente a 33 en 2012). Aumentó el número de denuncias externas, sobre todo relacionadas con las adquisiciones y contrataciones, así como el número de casos relacionados con miembros del personal. En 2013, la AUO cerró satisfactoriamente 41 casos, entre ellos diversos casos de carácter complejo, y en seis casos se aplicaron medidas disciplinarias o sanciones, cinco de ellos internos y uno externo. 

FAD’s investigative and anticorruption activities aim to ensure that development funds reach intended beneficiaries in the most efficient, effective and transparent manner possible. Fraud and corruption divert resources away from the people who need them most. The goal of the IFAD Policy on Preventing Fraud and Corruption in its Activities and Operations (EB 2005/85/R.5/Rev.1) is the prevention of fraud and corruption within the Fund itself and in activities financed by IFAD at local, national, regional and international levels.

The Office of Audit and Oversight (AUO) and its Investigation Section (IS) have been mandated to investigate alleged irregular practices, namely: (i) fraud and corruption, in relation to entities, contractors and non-staff individuals applying for or participating in an IFAD-financed project or headquarters-related contract; and (ii) staff misconduct. 

In its efforts to help poor rural people overcome poverty, IFAD aims to ensure that development funds reach them in the most efficient, effective and transparent manner possible. Fraud and corruption divert resources away from the people who need them most. The goal of IFAD’s Policy on Preventing Fraud and Corruption in its Activities and Operations (EB 2005/85/R.5/Rev.1 - “the anticorruption policy”), is the prevention of fraud and corruption within the Fund itself and in activities financed by IFAD at local, national, regional and international levels.

Pursuant to the adoption by the Executive Board in December 2005 of the IFAD Policy on Preventing Fraud and Corruption in its Activities and Operations (EB 2005/85/R.5/Rev.1, paragraph 26) (the anticorruption policy), the Investigation Section of the Office of Audit and Oversight (AUO/IS) has a mandate to investigate alleged irregular practices, namely: (i) fraud and corruption, in relation to entities, contractors and non-staff individuals applying for or participating in an IFAD-financed project or headquarters-related contract; and (ii) staff misconduct. Implementation of this policy and the subsequent establishment of a Sanctions Committee have aligned IFAD with best practices applied by other United Nations agencies and the major multilateral development banks in this area.

In 2010 there were some indicators that the proactive anticorruption awarenessraising activities undertaken by AUO/IS in past years were bearing fruit. An increase in complaints received by AUO/IS in 2010, discussed in more detail below, could reasonably be attributed, at least in part, to training and anticorruption presentations given by staff of the Investigation Section. AUO/IS also noted the excellent response in 2010 from Programme Management Department (PMD) staff with regard to reporting allegations and in terms of cooperation afforded to the Section.

The Investigation Section of the Office of Audit and Oversight (OA/IS) has a mandate to investigate alleged irregular practices, namely (i) fraud and corruption, in relation to entities, contractors and non-staff individuals applying for or participating in an IFAD-financed project or headquartersrelated contract; and (ii) staff misconduct, pursuant to the adoption by the Executive Board in December 2005 of the IFAD Policy on Preventing Fraud and Corruption in its Activities and Operations (EB 2005/85/R.5/Rev.1). Implementation of this policy, along with the establishment of a Sanctions Committee, has aligned IFAD with best practices in this area of other United Nations agencies and the main multilateral financial institutions.

Twenty-seven new allegations were received in 2009, compared with 30 in 2008. Fifty-nine per cent were external, mostly involving bidding irregularities and procurement-related fraud. Emphasis has been placed on promoting awareness of the anticorruption policy at every stage of the project cycle, thus putting the anticorruption message in the foreground. 

The Investigation Section of the Office of Audit and Oversight (OA/IS) has a mandate to investigate alleged irregular practices, namely (i) fraud and corruption, in relation to entities, contractors and non-staff individuals applying for or participating in an IFAD-financed project or headquarters-related contract, and (ii) staff misconduct, pursuant to the adoption by the Executive Board in December 2005 of the IFAD Policy on Preventing Fraud and Corruption in its Activities and Operations (EB 2005/85/R.5/Rev.1, paragraph 26). Implementation of this policy, along with the establishment of a Sanctions Committee, have aligned IFAD with best practices applied by other United Nations agencies and the major multilateral development banks (MDBs) in this area.

OA/IS was fully staffed in 2008, enabling it to pursue its dual role of conducting investigations and, more broadly, implementing the IFAD anticorruption agenda. 

The Investigation Section of the Office of Audit and Oversight (OA-IS) was set up in 2006 with a mandate to investigate alleged irregular practices, namely (i) fraud and corruption, when applied to entities, contractors and non-staff individuals applying for or participating in IFAD-financed activities, and (ii) staff misconduct. This was pursuant to the adoption by the Executive Board in December 2005 of the IFAD Policy on Preventing Fraud and Corruption in its Activities and Operations (EB 2005/85/R.5/Rev.1, paragraph 26). The establishment of a Sanctions Committee and the development of debarment procedures in February 2007 further bolstered the effectiveness of the IFAD investigative and sanctions process. These changes aligned IFAD with best practices applied by other United Nations agencies and the major multilateral development banks (MDBs) in this area. 

The Oversight Committee (OVC) was established in May 2000 with a mandate to coordinate investigations into alleged irregular practices, namely (i) fraud and corruption, when applied to entities, contractors and non-staff individuals applying for or participating in IFAD-financed activities, and (ii) staff misconduct. The efforts of the Fund to prevent the incidence of fraud and corruption in its activities and operations were further boosted through the adoption of an anticorruption policy by the Executive Board in November 2005. Throughout 2006, IFAD worked towards introducing the structures and tools required for implementing its anticorruption policy. In 2006, the investigative capacity of the OVC was considerably reinforced with the establishment of the Investigation Section within the Office of Internal Audit. The OVC took specific actions to model its operating procedures and practices according to quality standards and best practices. It also took the lead in other activities related to implementation of the IFAD anticorruption policy, which included organizing an external review of the Fund’s investigation and sanction processes. The review prompted a major institutional reform of IFAD’s legal framework and procedures for conducting investigations and imposing sanctions, including the disbanding of the OVC, redefinition of the role of the Office of Internal Audit (renamed the Office of Audit and Oversight), establishment of a sanctions committee, and development of debarment procedures. These changes were introduced in early 2007, aligning IFAD with best practices applied by other United Nations agencies and the major multilateral development banks in this area. 

The IFAD Oversight Committee (OVC) was established by the President of IFAD in May 2000 to coordinate investigations into alleged irregular practices as a means of ensuring consistent, prompt and appropriate responses to allegations. The OVC investigates allegations of irregular practices pertaining to activities within IFAD or in connection with operations and contracts financed by IFAD, decides on the investigative actions to be taken, determines the role of IFAD in investigations involving external parties (such as national authorities or cooperating institutions), and reports to the President the facts that have emerged from the investigation.

The Oversight Committee (OVC) was established by the President of IFAD in May 2000, pursuant to President’s Bulletin 2000/04, to coordinate investigations into alleged irregular practices as a means of ensuring consistent, prompt and appropriate responses to allegations. The OVC membership comprises the Vice-President of IFAD as Chair, the General Counsel and the Chief, Internal Audit.1 The Special Advisor to the Vice-President and other IFAD officers (on invitation) have also participated in OVC meetings. The mandate of the OVC was reinforced in July 2003 through the adoption of the UN/IFI Uniform Guidelines for Investigation (see President’s Bulletin 2003/06, copy attached).