The Board emphasized that, until there was clarity concerning the allocation of associated costs and when they were expected to be incurred, budget owners could not begin to make preparations.
The Board emphasized that the controls of the Microfinance Department should be given serious consideration in the light of its growing business, yet inconsistent application of procedures.
The Board emphasizes that the success of the ERP projects is significantly determined by the focus on business transformation and that communication and engagement is key to achieving support and buy-in for the change.
The Board emphasizesthe recommendation made previously(see A/67/5(Vol. II), chap. II, para. 202) that the Administration establish comprehensive and effective planning arrangements for the transfer of functions.
The Board emphasizesthe need for UNHCR, in accordance with the Financial Regulations and Rules of the United Nations, to ensure complete and accurate recording of non-expendable property and reporting thereof.
In paragraph 147, the Board considered that the findings of the Division for Oversight Services reflected deficiencies in the areas concerned and the Board underscored the need for UNFPA to address those deficiencies.
The Board considers that the findings of the Department of Internal Oversight Services highlighted above reflect deficiencies in the areas concerned and the Board underscores the need for UNRWA to address those deficiencies(para. 287).
The Board considers that the findings of the Internal Audit and Investigations Group as highlighted above reflect deficiencies in those areas, and the Board underscores the need for UNOPS to address them.
In paragraph 147, the Board considered that the findings of the Division for Oversight Services reflect deficiencies in the areas concerned and the Board underscores the need for UNFPA to address those deficiencies.
这将作为一项优先工作,但就审计委员会强调的各种问题公布准则的时间将取决于若干外部因素。
While this will be taken forward as a priority, the timing of the issuance of guidance on the various issues highlighted by the Board will obviously depend on a number of external factors.
审计委员会强调,鉴于小额金融部的业务不断增长,而程序的执行依然不一致,应该妥善考虑该部的管控问题。
TheBoard emphasized the need for controls at the Microfinance Department to be given adequate consideration in the light of its growing business and its still inconsistent application of procedures.
As highlighted by the Board, the requirement for annual reporting will significantly increase the number of reports it must submit to the General Assembly or other legislative/governing bodies of the United Nations system organizations.
Concerning implementation of IPSAS, the Audit Committee had emphasized that the accounting standards of the Fund needed to be tailored to best serve the Pension Board and its membership having regard to the nature of its business.
TheBoard stressed the importance of addressing those deficiencies, considering that the custody of assets is an important duty of officials and also that the accounting treatment for assets will be profoundly changed with the implementation of IPSAS.
审计委员会强调,鉴于小额供资部的业务不断增长,但程序的执行情况不稳定,应该认真考虑对该部的管控。
The Board stressed that the controls of the Microfinance Department should be given serious consideration, in the light of its growing business, yet inconsistent application of procedures.
Pursuant to Executive Board decisions 2007/29 and 2007/10, UNDP took specific measures, during the 2006-2007 biennium, to address the top 15 audit priorities in UNDP, including the three matters of emphasis highlighted by the Board of Auditors.
审计委员会强调了难民专员办事处必须改进财务管理和供应监测制度。
The Board of Auditors had notedthe need for UNHCR to modernize its financial management and supply-tracking capabilities.
就2006/07年度而言,审计委员会强调有关上年度未清债务核销的问题。
For 2006/07, the Board had issued an emphasis of matter in relation to the cancellation of prior year unliquidated obligations.
因此审计委员会强调必须及时实施《公共部门会计准则》(另见下文第12至15段)。
The Board of Auditors therefore stressedthe need for the timely implementation of IPSAS(see also paras. 12-15 below).
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