Does the Committee consider whether a whistle blowers’ hotline is required? Roles and Remit Terms of Reference, roles and responsibilities Are the IMAC Terms of Reference approved by the Council? Are the Terms of Reference reviewed at least annually? Do the Terms of Reference adequately define the Committee’s role and provide it with sufficient membership, authority, time and resources to perform its role effectively? Does the Committee consider the impact on workload of changes to their role? Does the role of the Committee include review of business risk and internal control, independence and effectiveness of internal and external maintenance of proper accounting records and quality of financial statements, policies against fraud, implementation of new systems, relevant tax and litigation matters involving uncertainty, compliance with laws and regulations? Does the Committee’s role include obtaining assurances relating to the corporate governance requirements for the organisation? Are the Terms of Reference consistent with accepted good practice? Yes Periodic review by IMAC and every 4 years by the ITU PP Yes, subject to formal review Not yet applicable No restriction placed on discussion or review In the course of the committee’s oversight work In most respects (revisions being proposed to Council and PP) Meetings Frequency Does the Committee meet sufficiently to monitor important issues? Do the Terms of Reference set out the frequency of meetings? Does the Committee’s calendar meet the organisation’s business needs, governance needs and the financial calendar? Is an adequate number of meetings a year e.g. 4, or 3 for smaller organisations? Can special meetings be organised to allow quick response to emergencies? Yes Yes Yes Yes – 3 Yes, if needed Timing and length Do the Terms of Reference set out the timing of meetings? Are the meetings set for a length of time which allows all business to be conducted, yet is not so long that the meeting becomes ineffective? N/A Yes Agenda management Does the Chair encourage full and open discussion and invite questions? Are outline agendas planned ahead to cover issues on a cyclical basis? Is the Council Secretary also the IMAC Secretary? Yes Yes No
Do the assessment criteria include knowledge, experience, personal qualities, time available? How do candidates declare interests before appointment? Are members required to declare interests in a register of interests and declare conflicts of interest on agenda items? Are Committee members subject to regular appraisal by the Council? Independently conducted selection process Annual formal declaration of interests, reported to the Chair of Council. As a Committee Dynamism and performance of IMAC Does the Council ensure that the membership of the IMAC retains its dynamism? Have recent developments created a need for a review of the work of the IMAC? Does the IMAC assess its effectiveness annually? Does the Committee make a formal annual report on its own effectiveness to the Council? How does the Committee benchmark itself against others? As part of self-assessment, does the Committee discuss the quality of the information it receives and make recommendations to the Council on its training needs? Indirectly via formal review initial 4 years No Yes Addressed via reporting to Council Informally through experience of other UN bodies, meetings of the Chairpersons of UN oversight committees and JIU Via the Secretariat as appropriate Induction of new members Do new members receive a copy of the Terms of Reference, a formal letter of appointment setting out responsibilities, term and remuneration? Do new members receive recent financial statements and other public reports, executive summaries of internal audit reports, commentaries on how recommendations have been followed up, external audit management letters, codes of conduct etc.? Is there an induction for new non-executive members? Is an induction checklist for new IMAC members, including for example: • Site visits where relevant • Attendance at Council • Meeting with risk manager • Meeting with head of Internal Audit • Meeting with External Audit Do the new members visit relevant business/operational locations? Yes (NB membership is pro bono) As appropriate via IMAC Yes Yes, as appropriate N/A Access to advice