The Board notes that all IPSAS training should emphasize the benefits of accruals accounting and how it might improve decision-making and business performance.
关于项目范围,审计委员会指出,项目结束时,图书馆和南配楼的翻修工作均未进行。
On the scope of the project, the Board notes that the capital master plan project will end without the renovation of the Library and South Annex Buildings.
审计委员会指出,此事现已付诸正式仲裁程序加以解决(A/68/5/Add.1,第二章,第24段)。
The Board indicated that that matter was the subject of a formal arbitration process for resolution(A/68/5/Add.1, chap. II, para. 24).
审计委员会指出,内部会计股是财产保管人,负责在发现差异后采取后续行动。
The Board pointed out that self-accounting units were custodians of non-expendable property and it is their responsibility to follow up when discrepancies were noted.
审计委员会指出,目前没有使用该工具预测今后的费用,或者向指导委员会报告关于今后费用的信息。
The Board indicates that the tool is not currently being used to forecast future costs or to report information thereon to the Steering Committee.
审计委员会指出,许多联合国实体在高风险环境中运作,内部和外部都面临各种不同的欺诈风险。
The Board observes that many United Nations entities operate in high-risk environments and are exposed to a wide range of fraud risks, both internal and external.
审计委员会指出,2009年报告再次提出了原先在2007和2008年提出但尚未执行的建议。
The Board indicated that the recommendations originally made in 2007 and 2008 that had not been implemented had been reiterated in its report for 2009.
此外,审计委员会指出,与前一年相比2006年自愿捐款减少近2,400万美元。
Further, the Board indicated that voluntary contributions decreased by nearly $24 million in 2006 compared to the previous year.
审计委员会指出,两法庭用以判定贫穷身份的框架存在严重缺陷。
As the Board of Auditors had noted, the frameworks used by the Tribunals for establishing indigence were severely flawed.
审计委员会指出,移交进程尤其具有挑战性,原因是大院老旧的系统和设备被更换为更为现代化的系统。
The Board identifies the handover process as a particular challenge because the campus' s antiquated systems and equipment are being replaced by much more modern ones.
外勤支助部评论说,审计委员会指出的个案涉及在紧急的业务要求下进行的采购。
The Department of Field Support commented that the cases noted by the Board were related to procurement carried out under urgent operational requirements.
审计委员会指出,关于后者,它将不对由人口基金供资的方案支出和方案支助费用单独发表审计意见。
The Board has indicated that, with respect to the latter, it will not issue a separate audit opinion on the programme expenditures and programme support costs funded by UNFPA.
审计委员会指出,事后批准合同案增长了2倍多,从2003年的30件增至2004年的97件。
The Board had noted that cases of ex post facto approval of contracts had more than tripled, from 30 in 2003 to 97 in 2004.
然而,审计委员会指出,2007/08年期间西撒特派团使用的237台车辆总里程数差别很大。
The Board of Auditors observed, however, that the total mileage of 237 vehicles in use during the period 2007/08 varied widely at MINURSO.
审计委员会指出,按照标准化供资模式,特派团不需要提交详细的费用计算表格。
The Board of Auditors noted that under the standardized funding model, missions do not need to submit detailed costing forms.
审计委员会指出,它在审查计划审计活动的范围时,借鉴了监督厅的一些工作。
The Board of Auditors noted that in reviewing the scope of its planned audit activities it had placed reliance on certain work performed by OIOS.
审计委员会指出,行政管理局当时正采取步骤纠正这一问题。
The Board of Auditors noted that the Administration was taking steps at the time to rectify the problem.
审计委员会指出,截至2010年6月30日,未清债务达到13.8亿美元,占总支出的18%。
The Board of Auditors observed that, as at 30 June 2010, unliquidated obligations amounted to $1.38 billion, or 18 per cent of total expenditure.
此外,正如审计委员会指出的,应由项目管理机构而不是项目小组负责管理和核准意外开支准备金。
Further, as indicated by the Board, the responsibility for managing and approving the contingency provisions should be with a project governing body, rather than the project team.
审计委员会指出,一般而言,行政当局一直认真审计各项建议,并在增强后续行动方面制定了一系列良好做法。
The Board has noted that generally the Administrations have considered its recommendations seriously and have developed a range of good practice in enhanced follow-up.
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