UNITED NATIONS
GENERAL ASSEMBLY
EXECUTIVE COMMITTEE OF THE
HIGH COMMISSIONER'S PROGRAMME
Thirty-seventh session
Dist. GENERAL
A/AC.96/678/Add.2
30 September 1986
Original:
ENGLISH
RECEIVED IN REGISTRY
2 7 OCT 1986
DESK OFFICER
INDEX
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REPORT OF THE UNITED NATIONS BOARD OF AUDITORS ON THE AUDIT OF THE ACCOUNTS OF VOluntary FUNDS ADMINISTERED BY UNHCR FOR THE YEAR 1985
Addendum 2
Report of the Advisory Committee on Administrative and Budgetary Questions to the General Assembly at its forty-first session 1/
H.
(Extract)
Voluntary funds administered by the Office of the United Nations High Commissioner for Refugees
69. The Advisory Committee wishes to inform the General Assembly that, in November 1985, in the light of developments at the thirty-sixth session of the Executive Committee of UNHCR with regard to the operations and financial controls Financial Regulations of the United Nations, requested the Board of Auditors to carry out a special programme audit examination. The Advisory Committee has been informed that the results of this special audit will be available to the Committee later this year.
70.
The Committee observes that the report of the Board on the accounts of the voluntary funds administered by UNHCR for the year ended 31 December 1985 raises many questions with respect to the role of field offices, especially in the areas of project implementation, management and monitoring, as well as with respect to the role of UNHCR vis-à-vis its implementing partners.
71.
In paragraphs 10 to 65 of its report, the Board of Auditors comments, inter alia, on: unsatisfactory project design and implementation, delays in the processing of project agreements and project implementation, deficiencies in project monitoring and reporting, poor performance by field officers with respect to their role in project management, including project design, monitoring and supervision, and on deficiencies in the use, control and accounting of project funds.
1/
A/41/632.
GE:86-02403