Advisory Reports are for UNFPA Management internal use only and are not made public.

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PRIORITIES OF ADVICE

Advice is categorized according to their priority, as a further guide to Management in addressing the related issues in a timely manner. The following priority categories are used:

High - Prompt action is considered imperative to ensure that UNFPA is not exposed to high risks (that is, where failure to take action could result in critical or major consequences for the organization).

Medium - Action is considered necessary to avoid exposure to significant risks (that is, where failure to take action could result in significant consequences).

Low - Action is desirable and should result in enhanced control or better value for money. Low priority management actions, if any, are discussed by the audit team directly with the Management of the reviewed entity during the course of the review or through a separate memorandum upon issued upon completion of fieldwork, and not included in the report.