unitex@rubbs.fidonet.org (unitex) (10/11/89)
progress had been made in 1989 towards tackling those issues
amenable to management intervention.
Speakers had referred to the Programme's deviation from
"generally accepted accounting principles" in the recording of
unliquidated obligations, he continued. However, although a
study had shown that the International Accounting Standards
Committee recommendations could serve as guidelines for the
harmonization of financial statements of United Nations bodies,
the organizations believed that not all the guidelines could be
fully applicable. There were, for example, genuine reasons for
adopting the recording of expenditure on the basis of
obligations rather than the "delivery" approach: the points of
delivery for project equipment were dispersed world-wide,
frequently in remote locations, and practical difficulties were
often involved in defining and determining the time of actual
delivery of a great deal of equipment purchased.
UNDP was making every effort to improve the process of accounting
and auditing for Government-executed projects, he stated. As to
cash management, exchange losses were unavoidable for an
organization such as UNDP, which operated world-wide and which
received and disbursed virtually every national currency. UNDP
had no contractual arrangement with the banks with which it
transacted business; competitive bidding for both foreign
exchange and investment transactions was an integral part of its
policy and practices.
Regarding the concern with the liquidity position of UNDP, he
said that from 1992, UNDP would need either to receive
substantially increased resources or reduce delivery levels to
live within available resources. As to consultants, the
administrator had approved a post for a consultant manager, and
a full review would be undertaken of guidelines, evaluations,
contracts, terms of reference and other areas.
YOGESH KUMAR GUPTA (India) said the information provided today on
the use of consultants differed from that contained in the
report. India was concerned that consultants were being hired
for work which could be done by available staff members.
JEAN-MICHEL BOUR (France) said the explanations given by UNDP
resembled those given last year and two years ago. What would
happen next year if the administration did not take further
steps to respond quickly to the recommendations made to it? he
asked. Regarding the Programme's establishment of the United
Nations International School in Hanoi, he asked how many
children of international civil servants attended the school, and
whether its creation was justified by the number of pupils.
Mr. STAFFORD said he hoped consultants would be used for the
proper purpose and not be employed for temporary part-time work
or where there was available staff to do the job. Regarding the
school in Viet Nam, UNDP agreed with the Auditors that any time
a similar move was made in promoting a school, the action would
be taken through the Governing Council. The Resident
Representative had felt that people with children would not go to
that country because of the school facilities, which was why
UNDP had provided a loan, still outstanding, of $75,000. The
school now had 25 students, five of whom were affiliated with
the Organization. Perhaps the initiative had been outside the
Programme's mandate, but if UNDP staff were not allowed to be
part of those international schools, there would be a crisis of
education.
LUIS MARIA GOMEZ, Acting Under-Secretary-General for
Administration and Management and Assistant Secretary-General
for Programme Planning, Budget and Finance, said UNDP did make
the United Nations aware at all times of the initiative.
Furthermore, the United Nations school in New York was
encouraged to assist the fledgling institute in Viet Nam to
permit uniformity of curricula to assist the mobility of those
children of an international community, and the Organization was
grateful to UNDP for that. Viet Nam was
not the only place where the situation was being faced; a similar
case existed in Afhganistan.
Mr. GUPTA (India) said that though the established financial
rules might not have been fully observed in that particular
situation, the initiative of UNDP in the case of the school in a
region with considerable need for international development
staff was very commendable, and in any case the amount involved
was very small.
* Origin: UNITEX --> Toward a United Species (1:107/501)
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