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The review covered 1 January 2023 to 31 October 2025 and included controls for physical verification, maintenance practices, disposal methods, and plans for closing field offices. OIOS identified inconsistencies and documentation gaps in asset verification, weaknesses in enforcing the ATV maintenance plan, incomplete records for engineering equipment, and inadequate capture of maintenance costs in Umoja, while noting UNMISS met key write-off and disposal targets.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/audit-of-assets-management-in-the-united-nations-mission-in-the-republic-of-south-sudan-report-2026006-executive-summary/252205/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/audit-of-assets-management-in-the-united-nations-mission-in-the-republic-of-south-sudan-report-2026006-executive-summary/252205.png","ImageObject",442,249,{"name":88,"@type":89},"Chloe Bennett","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-13",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What was the purpose of the OIOS audit of UNMISS assets management?","Question",{"text":108,"@type":109},"To assess whether UNMISS assets management processes were adequate and effective, covering verification, maintenance, and disposal.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which period and activities were included in the audit scope?",{"text":113,"@type":109},"The audit covered 1 January 2023 to 31 October 2025, including assets verification, maintenance, disposal, and the verification and disposal plan for closing field offices.",{"name":115,"@type":106,"acceptedAnswer":116},"What were the main weaknesses identified by OIOS?",{"text":117,"@type":109},"OIOS found documentation gaps in physical verification, weak enforcement of the ATV maintenance plan, insufficient adherence to maintenance schedules and records for some engineering equipment, and inadequate recording of maintenance costs in Umoja for cost monitoring and repair-versus-replacement decisions.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},252205,1789260766,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":45,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":139},962084925782,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","INTERNAL AUDIT DIVISION  \nREPORT 2026/006  \nAudit of assets management in the United Nations Mission in the Republic of South Sudan  \nThe Mission needed to strengthen controls to assure the veracity and documentation of the physical verification and efficiency and effectiveness of assets maintenance and disposal  \n4 May 2026  \nAssignment No. AP2025-633-05  \nAudit of assets management in the United Nations Mission in the Republic  \nof South Sudan  \nEXECUTIVE SUMMARY  \nThe Office of Internal Oversight Services (OIOS) conducted an audit of assets management in the United Nations Mission in the Republic of South Sudan (UNMISS) . The objective of the audit was to assess the adequacy and effectiveness of the assets management processes. The audit covered the period from 1 January 2023 to 31 October 2025 and included: (a) assets verification; (b) assets maintenance; (c) assets disposal; and (d) assets verification and disposal plan for the closing field offices.  \nOIOS noted inconsistencies and documentation gaps in the physical verification of assets, which challenged the veracity of the verification results as reported by the Mission. The maintenance of assets also had weaknesses, including: (a) non-enforcement of the All‑Terrain vehicle (ATVs) maintenance plan, leading to 6 of 15 ATVs being non-operational; (b) non-adherence to schedules and lack of accurate records for some engineering equipment; and (c) inadequate capture in Umoja ofmaintenance costs to support effective cost monitoring and repair‑versus‑replacement decisions. UNMISS met its key performance targets for asset write‑off and disposal, but it heavily relied on the “scrap as-is” disposal method while it did not implement its directive for sale to national staff. On the other hand, OIOS noted that the asset verification and reconciliation for closing field offices were conducted, and the Asset Disposal Plan was developed based on these verifications.  \nOIOS made one critical recommendation and four important recommendations. To address issues identified in the audit, UNMISS needed to:  \n• Ensure that documentation supporting the assets verification accurately reflects actual methods utilized, process and results.  \n• Develop and implement a maintenance plan that enforces the provisions of the existing contract for All-Terrain vehicles to ensure their operational readiness.  \n• Strengthen engineering equipment maintenance by ensuring compliance with maintenance schedules, and accurate and timely recording of maintenance activities.  \n• Ensure all assets maintenance activity costs are captured to facilitate effective cost monitoring and repair-versus-replacement decisions.  \n• Take measures to ensure assets disposal method decisions are properly reviewed and justified; and enforce existing directives on asset sales to staff members and gifting (Critical) .  \nUNMISS accepted all recommendations and has initiated action to implement them. Actions required to close the recommendations are indicated in Annex I.  \nCONTENTS  \nI. BACKGROUND 1-2  \nII. AUDIT OBJECTIVE, SCOPE AND METHODOLOGY 2  \nIII. AUDIT RESULTS 2-10  \nA. Assets verification 2-4  \nB. Assets maintenance 4-6  \nC. Assets disposal 6-9  \nD. Assets verification and disposal plan for the closing field offices 9-10  \nIV. ACKNOWLEDGEMENT 10  \nANNEX I  \nAPPENDIX I  \nStatus of audit recommendations  \nManagement response  \nAudit of assets management in the United Nations Mission in the Republic of  \nSouth Sudan  \nI. BACKGROUND  \n1. The Office of Internal Oversight Services (OIOS) conducted an audit of assets management in the United Nations Mission in the Republic of South Sudan (UNMISS) .  \n2. Assets management covers verification, maintenance, and disposal, with assets classified as non‑expendable (high‑value, attractive, or group‑inventory items) or expendable (valued at $1,500 or lessor with under five years of service life). The assets management is governed by the United Nations Financial Regulations and Rules, Admin","cbCainL8OZ9kBYZF","https://ap.wps.com/l/cbCainL8OZ9kBYZF","pdf",671304,"English","# Executive Summary\n## Audit Objective, Scope and Methodology\n## Audit Results\n### Assets verification\n### Assets maintenance\n### Assets disposal\n### Assets verification and disposal plan for the closing field offices\n# Acknowledgement\n# Annex I","[{\"question\":\"What was the purpose of the OIOS audit of UNMISS assets management?\",\"answer\":\"To assess whether UNMISS assets management processes were adequate and effective, covering verification, maintenance, and disposal.\"},{\"question\":\"Which period and activities were included in the audit scope?\",\"answer\":\"The audit covered 1 January 2023 to 31 October 2025, including assets verification, maintenance, disposal, and the verification and disposal plan for closing field offices.\"},{\"question\":\"What were the main weaknesses identified by OIOS?\",\"answer\":\"OIOS found documentation gaps in physical verification, weak enforcement of the ATV maintenance plan, insufficient adherence to maintenance schedules and records for some engineering equipment, and inadequate recording of maintenance costs in Umoja for cost monitoring and repair-versus-replacement decisions.\"}]","Audit of Assets Management in the United Nations Mission in the Republic of South Sudan - Report 2026/006 - Executive Summary | PDF",7]