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) --- Patt Haring | United Nations | Did u read patth@sci.ccny.cuny.edu | Information | misc.headlines.unitex patth@ccnysci.BITNET | Transfer Exchange | today? -=- Every child smiles in the same language. -=-