Hiring Inquiry Delays ECCC Financial Audit

A regularly scheduled financial audit of the Cambodian side of the Khmer Rouge tribunal has been post­poned so that an audit of the Cambodian side’s human resources section can be completed, a local auditing firm said Thursday.

Key Kak, managing partner at the accounting firm Morison, Kak et Associes, said that on April 23 he had been scheduled to start auditing the finances of the Cambodian side of the Extraordinary Cham­bers in the Courts of Cambodia but that the UN Development Program had postponed this until an unspecified date.

Malaysia-based auditors with Candide Consulting, who were commissioned by the UNDP, visited the ECCC on two occasions be­tween January and March to audit hiring procedures, according to UNDP and court officials.

MKA was told in March and again in April that their one-week audit would have to be postponed as the Candide audit, triggered by con­­cerns raised in late 2006, was still ongoing, he said. “Recently they just said that I have to wait,” Key Kak said, referring to the UNDP.

UNDP spokesman Men Kim­seng said his agency is awaiting the results of the hiring procedures au­dit. “We don’t have any further in­formation at this time,” he added.

ECCC Public Affairs Chief Helen Jarvis said the UNDP had not ex­plained to the court why it was seek­ing a delay in the MKA audit.

The UNDP oversees more than $6 million donated to the Cambo­dian side of the court, most of which come from residual Untac funds and from the European Commis­sion. The donation came on condition that the court submit to regular financial “spot checks” and an annual audit, Jarvis said. “We remain ready to comply with the agreements and procedures, which have already been laid out,” she said.

When Candide auditors return­ed to the court for the second time in March, they were accompanied by officials from UNDP’s Office of Audit and Performance Review, Jarvis said, adding that the reason for this was unclear.

Ambassador Pius Fischer of Ger­many said he did not have enough information on the situation to comment.


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