unitex@rubbs.fidonet.org (unitex) (10/11/89)
that the continuing accumulation of resources in UNDP required
closer co-operation among the programmes, executing agencies and
governments. Special attention should be given to the
uncalled-for exaggeration in operating costs, and a more rigid
budgetary discipline should be enforced with regard to UNDP and
the United Nations Population Fund (UNFPA).
C.A. SANGA (United Republic of Tanzania) called on the UNDP
Administrator and Governing Council to address the question of
liquidity so that the resources available could be fully
programmed for the benefit of recipient countries. He said
observations made by the administrations of the various
organizations should be part of the Auditors' reports and not
occupy a separate section of such reports.
The tendency of some administrations to use project funds to
establish posts at Headquarters should stop, he continued. Any
attempt to reduce financial resources for field projects through
the creation of such posts, especially if they were not
earmarked anywhere in the budget, should be strictly
controlled.
He welcomed the recommendations of the Panel of External Auditors
to investigate the extent of abuse in the present practice of
obligating funds, he stated. His country was seriously
concerned, however, at the weaknesses in the United Nations
Relief and Works Agency for Palestine Refugees in the Near East
(UNRWA) and called for immediate remedial action. Regarding the
management of trust funds of the United Nations Institute for
Training and Research (UNITAR), no projects should start until
there was firm assurance that funds were available.
K.D. DANKWA (Ghana) said the issue of unliquidated obligations of
the UNDP should not be considered solely, or even mainly, in
terms of possible abuse. The practice of several field officers
of recording such obligations up to the unspent balance of
allotted funds, regardless of actual commitments, betrayed a
casual attitude towards planning and programming. Flexibility
should none the less be urged with regard to the recording of
unliquidated obligations as expenditure for the year in which a
purchase order had been issued.
Turning to the other organizations audited, he said serious
efforts should be made to draw the line between programme
expenditures and administrative and programme support
expenditures of the UNFPA. Ghana was particularly alarmed that
UNITAR was to incur substantial losses for long outstanding
receivables and deferred charges for which no records were
available to determine their nature. The United Nations must
institute appropriate measures to enforce compliance with
financial rules and regulations, and it was about time officials
were held responsible for their actions.
It was gratifying that UNRWA and the United Nations High
Commissioner for Refugees (UNHCR) had received unqualified
audited opinions, he continued. However, UNHCR should pay
greater attention to the recording of overdue pledges and
counterpart contributions. In general, it was a matter of regret
that the findings and recommendations of the Board remained
largely unimplemented; the need was evident to introduce
coercive measures that would ensure accountability in the
administrative and financial management of the Organization.
United Nations Development Programme
M.D. STAFFORD, of the United Nations Development Programme
(UNDP), said its biennial budget of $6 million termed "the
programme support and administrative services budget", included
$2.5 million under programme logistical support projects and
$3.5 million under project-funded posts at Headquarters.
Regarding the Board's position that posts in New York should be
included in the biennial budget, he said there were certain
legitimate project activities which, for one reason or another,
were best located at Headquarters
The UNDP administration conceded that there were problems with
budgetary discipline, he said, but the Board had nowhere
criticized the Programme's staffing table control procedures,
which accounted for 70 per cent of the overall budget. Regarding
the field offices, many of the problems were in the nature of
the business -- a far-flung network, often difficult operating
environments, multiple currencies, multiple expenditure centres
and variable staffing. Other problems were procedural, but
* Origin: UNITEX --> Toward a United Species (1:107/501)
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