见七国集团财政部长关于发展的结论，伦敦，2005年2月4日至5日，第7段。
See the G7 Finance Ministers' Conclusions on Development, London, 4-5 February 2005, para.
见秘书长的报告，题为“外债危机与发展”（A/59/219），第16-17段。
See report of the Secretary-General entitled “External debt crisis and development” (A/59/219), paras.
议程项目121和122
Agenda items 121 and 122
财务报告和已审计财务报表以及审计委员会的报告
Financial reports and audited financial statements, and reports of the Board of Auditors
审查联合国行政和财政业务效率
Review of the efficiency of the administrative and financial functioning of the United Nations
加强联合国问责制的措施
Measures to strengthen accountability at the United Nations
管理事务部对改进管理实践以及执行一项有时限的计划，减少联合国行政过程和程序中的重复、繁杂和官僚作风所作出的贡献
Contribution made by the Department of Management to the improvement of management practices and time-bound plan for the reduction of duplication, complexity and bureaucracy in the United Nations administrative processes and procedures
行政和预算问题咨询委员会的报告
Report of the Advisory Committee on Administrative and Budgetary Questions
1. 行政和预算问题咨询委员会审议了秘书长关于加强联合国问责制的措施的报告(A/60/312)。
The Advisory Committee on Administrative and Budgetary Questions has considered the report of the Secretary-General on measures to strengthen accountability at the United Nations (A/60/312).
还审查了秘书长关于管理事务部对改进管理实践以及执行一项有时限的计划，减少联合国行政过程和程序中的重复、繁杂和官僚作风所作出的贡献的报告(A/60/342)。
It has also considered the report of the Secretary-General on the contribution made by the Department of Management to the improvement of management practices, and time-bound plan for the reduction of duplication, complexity and bureaucracy in the United Nations administrative processes and procedures (A/60/342).
在审议上述报告的过程中，咨询委员会同秘书长的代表进行了会晤，秘书长的代表补充了一些信息资料，并进一步澄清一些问题。
During its consideration of the reports, the Advisory Committee met with representatives of the Secretary-General, who provided additional information and clarifications.
2. 秘书长在关于加强联合国问责制的措施的报告中介绍了他为加强问责制框架及监测机制，以及确保行动合乎道德及提高透明度而采取或计划采取的若干措施。
In his report on measures to strengthen accountability at the United Nations, the Secretary-General describes a number of initiatives he has undertaken or plans to undertake to strengthen the accountability framework and oversight mechanisms, as well as ensure ethical conduct and transparency.
3. 咨询委员会经询问了解到，秘书长的此份报告是于2005年6月份编写的，所以报告的大部分内容将需在《2005年世界首脑会议成果文件》执行工作的整体框架内加以处理。
Upon enquiry, the Advisory Committee was informed that the report of the Secretary-General had been prepared in June 2005 and that much of what was covered in the report would need to be dealt with in the overall context of the implementation of the 2005 World Summit Outcome document.
因此，委员会将在审议成果文件所涉的行政及预算问题时再对有关事项进行更详细的研究。
Consequently, the Committee will take up these matters in greater detail when it considers the administrative and budgetary implications of the Outcome document.
委员会还要指出，它已在关于2006-2007两年期拟议方案预算的报告中就问责制问题提出了若干意见。
The Committee would also point out that it has made a number of observations on accountability in its report on the proposed programme budget for the biennium 2006-2007.
4. 秘书长此份报告的一个关键要素是，他表示打算根据大会2004年12月23日第59/272号决议关于在秘书长的主管下设立一个“高级别实施机制”，“切实把监督机构的结论和建议落实到行政管理工作中”(见A/60/312,第24段)的要求，设立一个联合国监督委员会。
A key element of the Secretary-General's report is his stated intention to establish a United Nations Oversight Committee in response to the request by the General Assembly in resolution 59/272 of 23 December 2004 for the establishment of a “high-level follow-up mechanism” under his authority “to effectively feed findings and recommendations” of the oversight bodies “into the executive management processes” (see A/60/312, para.
尽管秘书长的报告表示，已经“起草了联合国监督委员会的职权范围，并可以进行分发”(同上，第25段),但是咨询委员会注意到秘书长关于设立监督委员会的第ST/SGB/2005/18号公报是2005年9月7日颁布的。
Although it is stated in the report that “terms of reference for a United Nations Oversight Committee have been prepared and are ready for issuance” (ibid., para. 25), the Advisory Committee notes that Secretary-General's bulletin ST/SGB/2005/18 establishing the Oversight Committee was issued on 7 September 2005.
基于上述,大会似可查实该监督委员会的设立是否能够充分满足其第59/272号决议中所提出的要求。
Thus being stated, the Assembly may wish to ascertain whether or not the establishment of this Oversight Committee fully addresses the request contained in its resolution 59/272.
5. 就此，咨询委员会讨论了联合国监督委员会的设立问题的一些细节，包括其职权范围和成员构成问题。
In this connection, the Advisory Committee discussed the establishment of the United Nations Oversight Committee in some detail, including its terms of reference and membership.
据咨询委员会所知,监督委员会应是一个就审计和监督建议的后续及执行问题向秘书长提出建议的机构，其成员应当包括三名级别不低于助理秘书长的秘书处高级官员，以及一名秘书处以外的成员。
The Advisory Committee understands that it is intended as a mechanism for advising the Secretary-General on the follow-up and implementation of audit and oversight recommendations and that its membership is to comprise three senior Secretariat officials at a rank no lower than Assistant Secretary-General and one member who is external to the Secretariat.
咨询委员会得到确认，成员国将在2005年世界首脑会议后续框架内讨论建立的独立监督咨询委员会将是一个独立于秘书处的外部机构，直接向大会负责。
It was confirmed to the Advisory Committee that the independent oversight advisory committee, the establishment of which is to be discussed by Member States in the context of follow-up to the 2005 World Summit, was to be external to the Secretariat and would report directly to the General Assembly.
6. 秘书长关于加强联合国问责制的措施的报告第26段中说，上述（内部）监督委员会“成员在委员会履行咨询职责时，以独立身份行事”。
The Advisory Committee questions the statement contained in paragraph 26 of the report of the Secretary-General on measures to strengthen accountability at the United Nations that members of the above-mentioned (internal) Oversight Committee “shall act in an independent capacity while performing their advisory role on the Committee”.
委员会质疑这一说法。
The Advisory Committee questions the statement contained in paragraph 26 of the report of the Secretary-General on measures to strengthen accountability at the United Nations that members of the above-mentioned (internal) Oversight Committee “shall act in an independent capacity while performing their advisory role on the Committee”.
第ST/SGB/2005/18号文件第2.4段规定，“从秘书处中任命的主席及成员不得参加影响自己本部门的事项的审议”。
Paragraph 2.4 of document ST/SGB/2005/18 states that “(t)he Chairperson and the members appointed from the Secretariat may not participate in deliberations relating to matters affecting their own department or office”.