However, theAdministration is of the view that as a training and research institute, all its costs are directly related to the delivery of its activities.
行政当局认为,在政府没有履行其免费提供房地的首项义务的情况下,很难得到具体的利益。
The Administration considers that concrete benefits are doubtful in cases where Governments fail to meet their first obligation to provide premises free of charge.
正如早先知会审计委员会,行政当局认为应区分资产的预期年限和有用年限。
As previously communicated to the Board, the Administration considers that there is a need to distinguish between the life expectancy and the useful life of an asset.
鉴于上述,行政当局认为,权宜之计是暂时继续采用现行做法。
In view of the above, the Administration maintained that it was expedient to continue with the existing practice for the time being.
行政当局认为援审工作不应利用根据实际支出的估算方法。
The Administration does not agree that UNAKRT should utilize an estimation methodology based on actual expenses.
行政当局认为,不应将《联合国系统会计准则》第38段解读为其中暗示所有付款应确认为支出。
The Administration argued that paragraph 38 of the United Nations system accounting standards should not be read as implying that all disbursements should be recognized as expenditure.
The Administration considers that this recommendation from last year is more appropriately classified as under implementation, in view of the progress made to date and the June 2014 target implementation date.
行政当局认为,动用应急基金的问题是个政治问题而不是技术问题,因此应当由大会作出决定予以解决。
The Administration felt that the issue of the use of the contingency fund was political rather than technical and, as such, should be settled by a decision of the General Assembly.
In addition, the Administration considers 18 months a reasonable time frame for the completion of mandatory training programmes except for the Management Development Programme/Leadership Development Programme, where resource limitations exist.
行政当局认为,应该在同时进行的《国际公共部门会计准则》和机构资源规划系统执行范畴内对此加以审查。
The Administration considers that this should be reviewed in the broader context of the implementation of the International Public Sector Accounting Standards and the enterprise resource planning system, which are being undertaken concurrently.
The Interim Administration considered that, in the fragile context of a country emerging from decades of conflict, and where military operations are in fact ongoing, engaging the various factions politically was a necessity.
Since this recommendation relates to an ongoing task, which is being complied with, the Administration considers it to be implemented and requests its closure by the Board.
However, owing to the inadequacy of internal resources and in order to avoid further delays, the Organization had to resort to the use of the contractor's services at hourly rates, which the Administration considered to be competitive.
One of the key reasons for deploying the ERP system in this area first is that it is considered by the Administration to be relatively homogenous and amenable to a" command and control" approach.
The Advisory Committee is concerned that, despite a cumulative cost of approximately $210,000, the first two studies by external consultants were deemed by the Administration as not meeting its needs.
This change is considered by the Administration as an enhancement of the financial information which, while compliant with the United Nations system auditing standards, is a step towards the full implementation of IPSAS.
Under the circumstances, and in order not to further delay the implementation of IMIS, the Administration found it necessary to assign major parts of the implementation tasks to the contractor.
行政当局认为该建议已经执行。
The Administration considersthe recommendation to have been implemented.
行政当局认为这项建议已经落实。
The Administration considers this recommendation to have been implemented.
行政当局认为必须完成这些过渡活动。
The Administration considers that it is important to complete these transition activities.
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