According to article 9 of its statute, the JIU prepares its annual programme of work, based on an inclusive process that seeks to meet the needs of Member States and participating organizations, taking into account:

• the Unit’s own observations, experience and assessment of priorities;
• requests received from the competent organs of its participating organizations;
• suggestions received from the executive heads of organizations; and
• suggestions received from the United Nations bodies concerned with oversight and budgetary control.

The selection process also involves consultations with other oversight bodies, such as the Office of Internal Oversight Services (OIOS) and the Board of Auditors (BoA), to prevent overlaps and duplications with the work of these bodies.
According to article 10 of its Statute, the Unit also has to submit an annual report on its activities to the General Assembly and the competent organs of the other organizations. In 2005, the Unit decided to present its annual report and its programme of work for the following year in a single document, in support of enhanced efficiency and clarity.


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