The Joint Inspection Unit (JIU), located in Geneva, is the only independent external oversight body of the United Nations system mandated to conduct system-wide evaluations and inspections on all matters having a bearing on the efficiency of the services and the proper use of funds. The JIU is responsible to the General Assembly and to the competent legislative organs of those specialized agencies and other organizations within the United Nations system that accept its statute. It is a subsidiary body of the legislative organs of the organizations. As provided in the Statute of the JIU, the Executive Secretary assists the Unit in the conduct of its work. The incumbent is appointed by the Secretary-General after consultation with the Unit and the Chief Executives Board for Coordination (CEB). The Inspectors, through the Chairperson, provide general guidance to the incumbent who reports back accordingly.