TNAG-1542-FCO40-2106-United-Nations-High-Commissioner-for-Refugees-(UNHCR)-Execut-1986 — Page 296

78.

A/AC.96/678/Add.2 page 3

In paragraphs 99 to 102 of its report, the Board considers the use of consultants. The Advisory Committee's comments may be found in paragraph 38 above. (text reproduced below)

79.

In paragraphs 103 to 127, the Board considers expendable and non-expendable property. The comments of the Advisory Committee may be found in paragraph 28 above, (text reproduced below)

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28.

In paragraphs 156 to 161 of its report on the United Nations as well as in its reports on UNDP (paras. 71-72), UNRWA (paras. 59-61) and UNHCR (paras. 103-127), the Board discusses expendable and non-expendable property. The Board notes, inter alia, the lack of long-term maintenance plans for property, the lack of or inadequacy of inventory records, and the ineffective management of property items. The Advisory Committee concurs with the Board's recommendation that improvement is necessary in the inventory and security controls over equipment.

38. In paragraphs 12 to 15 of its report on the United Nations University, as well as in the reports on the United Nations (paras. 103-109), UNITAR (paras. 35-37), UNDP (paras. 27-31), UNHHSF (paras. 18-21), UNHCR (paras. 99-102) and UNICEP (para. 62) the Board comments on the use of experts and consultants. The Board recommends, inter alia, the establishment and maintenance of a roster of experts/consultants indicating the nature of the work performed and the fees paid, the institution of measures to monitor closely the hiring of outside experts to ensure compliance with administrative instructions, especially with regard to signature of a contract before work commences, the maintenance of adequate and effective control over consultancy funds, tighter control over the terms of the contracts, and verification that in-house expertise does not exist before resorting to the use of consultants. In addition, the Board reiterates an observation from its 1985 report on UNICEF regarding cases where emoluments have exceeded the $ 12,000 limit per calendar year stipulated in section VIII, paragraph 3, of General Assembly resolution 37/237 of 21 December 1982. The Committee concurs with the Board's recommendations.