The Board further noted that, for the financial period under review, the Fund held $24.6 million in reserves, which was 96.5 per cent of its total liabilities(ibid., para. 12).
The Board further noted that the value of non-expendable property disclosed as a note to the financial statements could not be reconciled to the value recorded of non-expendable property on the asset register.
审计委员会还指出,不缴摊款严重影响本组织履行财政义务的能力,因为这对现金流动产生不利影响。
The Board further noted that the non-payment of assessments seriously affects the ability of the Organization to meet its financial obligations, as it has a negative impact on cash flows.
The Board also noted that the deferral of certain project functionalities in order to stay within budget might place the achievement of the aims of the project at risk(A/67/164, para. 68).
The Board also noted that indicators of achievement were not focused on outcomes in any of the cases sampled during its most recent audit(A/67/5(Vol. I), chap. II, paras. 137-145).
The Board also noted that UNDP had a total of 647 trust funds and 189 subtrust funds in the biennium 2006-2007, compared to 497 trust funds and 206 sub-trust funds in the biennium 2004-2005.
The Board also noted that some $18.2 million for air operations was redeployed to cover overexpenditures in other classes within the same group in 2010/11.
The Board also noted that the Administration added four projects, in Zambia, Niger, the Comoros and Maldives to the original list without the prior approval of the Executive Board..
The Board also notes that its concise summary report was being produced during a transitional year, with 10 entities, including peacekeeping operations, reporting annually and nine reporting biennially.
The Board also notes that the capital master plan provides a significant opportunity to streamline office records management through greater digitization or off-site archiving of records and information.
审计委员会还指出,正如上一年所指出的那样,并不是所有供应商都同意应付款文件所载的条款和条件。
The Board also noted, as reported in the previous year, that not all vendors had accepted the terms and conditions contained in the obligation documents.
The Board also noted that based on the review of 60 sample payments, the processing time ranged from one to seven days or an average time of 2.51 days per payment.
The Board also noted that disclosed contingent liabilities amounted to $41.2 million, which was almost equivalent to the level of the mandatory operational reserves as at 31 December 2009.
The Board also noted that the Mission had no effective mechanism for partial or total cost recovery in respect of non-United Nations personnel(A/62/5(vol. 11), chap. II, para. 262).
审计委员会还指出,必须考虑到特派团的具体情况和需求,并且作出必要的调整,使预算切合实际。
The Board of Auditors also noted that it was important to consider a mission' s actual situation and requirements and make any necessary adjustments so that the budget is realistic.
The Board further observed that 66 international posts and 43 national posts were vacant at UNSOA as at 30 June 2010, with an average length of vacancy of 365 days(ibid., table II.14).
审计委员会还指出,确定权限的门槛值是许多年前制定的,当时非消耗性财产物项的价格较低,特派团也很少。
The Board of Auditors also notes that the established thresholds setting the limits of authority were set long ago when prices were lower and missions fewer.
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