Summary: 7 October 2009, New York - Statement on behalf of the European Union by Mr. Henric Råsbrant, First Secretary, Permanent Mission of Sweden to the United Nations, 64th Session of the General Assembly Fifth Committee, Item 129: Financial reports and reports of the Board of Auditors, United Nations
Mr. Chairman,
I have the honour to speak on behalf of the European Union.
The Candidate Countries Croatia* and the former Yugoslav Republic of Macedonia*, the Countries of the Stabilisation and Association Process and potential candidates Albania, Montenegro, Serbia, and the EFTA country Liechtenstein, member of the European Economic Area, as well as Ukraine, the Republic of Moldova and Armenia, align themselves with this statement.
Mr. Chairman,
At the outset let me thank the Chairman of the Audit Operations Committee of the Board of Auditors, Mr. Imran Vanker, for presenting us with the Financial report and audited financial statements for the year ended 31 December 2008 and the related report of the Board of Auditors on the voluntary funds administered by the United Nations High Commissioner for Refugees, as well as the report of the Board of Auditors on the implementation of its recommendations relating to the biennium 2006-2007.
Let me also thank the Chairperson of the ACABQ, Ms. Susan McLurg, for presenting the report of that committee.
The European Union attaches great importance to the role of the Board of Auditors and we would like to commend the Board on the high quality of its reports.
The European Union notes with concern that the Board has issued a qualified audit opinion regarding the financial statements of the voluntary funds administered by the United Nations High Commissioner for Refugees for the financial year ended 31 December 2008.
Among other specific areas highlighted by the Board we recognise the inadequate record-keeping of expendable and non-expendable property. We are all the more concerned of the fact that this is a matter of emphasis of the Board in various previous reports since several biennia.
Mr. Chairman
On a broader perspective, the EU notes with great interest the report on the implementation of the recommendations of the Board relating to the biennium 2006-2007 and we wish to highlight some particularly relevant comments in this report.
It is with concern that we note a decline in the implementation rate. The European Union can only but stress once again the importance of the implementation of the Board's recommendations.
We recognise that the reasons for non-implementation of recommendations may vary. Still, the Board points to specific elements that are common for several UN-entities that need to be addressed transversally. In this context, we share more particularly the concern raised by the Board that recommendations often are addressed in a symptomatic manner where reported issues are dealt with on a case by case basis. The Board's recommendations often point to structural problems that need to be dealt
with more systematically and we strongly encourage measures taken to that end.
Mr. Chairman,
Let me conclude by reiterating the importance of the implementation of the International Public Sector Accounting Standards (IPSAS). We are concerned by the Board's assessment that most of the organisations that it audits will not fully implement the Standards by the planned implementation date of 1 January 2010. We agree with the Board's opinion that the timelines and deliverables need to be effectively monitored. To achieve a successful implementation of IPSAS, we believe that it is important
that the Board continues to review the implementation process.
I thank you, Mr. Chairman.
* Croatia and the former Yugoslav Republic of Macedonia continue to be part of the Stabilisation and Association Process.
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