I have the honour to speak today on behalf of Canada, Australia and New Zealand on item 129: Financial report and audited financial statements and the report of the Board of Auditors: United Nations peacekeeping operations.
I thank Mr Imran Vanker, Director of External Audit of the Republic of South Africa and Chairman of the Audit Operations Committee of the Board of Auditors for introducing the report of the Board of Auditors, Ms. Neeta Tolani, Director of the Office of the Under-Secretary-General for Management, for presenting the report of the Secretary-General and Ms Susan McLurg, Chair of the ACABQ for introducing the corresponding report of the Advisory Committee.
CANZ delegations are concerned that, for the fourth year in a row, we are again considering a modified audit report with emphasis of matter. Moreover, we share the concerns of the ACABQ that, for the third consecutive year, the Board’s emphasis relates to significant discrepancies between the physical count of assets and the information recorded for expendable and non-expendable property. While we note that some progress has been made in the reporting period, we are disappointed that, three years hence, this matter still has not been adequately addressed. Strengthened asset management is critical for the efficient use of resources and to mitigate against potential loses to the Organisation.
In the interests of greater transparency, we call on the Secretary-General to redouble his efforts - and to hold accountable those whose delegated responsibility it is, to remedy this situation without delay.
We note that the Board has again observed deficiencies in the application of results based budgeting in some missions. CANZ delegations are of the view that for the results based budgeting framework to truly add value, it is essential that actual performance is compared with planned results. We share the Board’s view that missions should take appropriate measures to ensure that all indicators are formulated as specific, measurable, attainable, realistic and time bound to facilitate effective monitoring and reporting.
CANZ attaches great importance to the work of the Board of Auditors. In this regard, we believe the Board could add further value through broadening its scope to include assessments of performance and effectiveness.
We look forward to further discussion of these issues during informal consultations.
Thank you, Mr Chairman.