621. 行政部门的评论意见。
Comment by the Administration.
同一个司的预算负责人之间交换了来往公文，一位预算负责人将签署电子邮件，表示注意到往来业务已获得批准。
There has been an exchange of correspondence between budget holders in the same division, whereby one budget holder will sign the e-mail as acknowledgement of having noted that the transaction had been approved.
如果预算负责人是其他司的，那么代理主计长也将核准往来业务交易。
If the budget holders are from different divisions, the Acting Comptroller will also approve the transaction.
622. 委员会注意到实施上述管制是三边顾问小组的决定，该小组由开发计划署、人口基金和项目厅的代表组成。
The Board notes that the implementation of the above-mentioned control was a decision taken by the trilateral advisory panel which is made up of representatives of UNDP, UNFPA and UNOPS.
623. 在报告第182段中、项目厅同意审计委员会的建议，在阿特拉斯系统显示出正确的预算之前，由它负责对管理项目费用进行交替管制。
In paragraph 182 of the report, UNOPS agreed with the Board's recommendation that it institute alternate controls to manage project costs until such time as the correct budgets were reflected in the Atlas system.
624. 行政部门的评论意见。
Comment by the Administration.
项目厅实施了各种内部管制程序，目的是确保在资金动用之前由阿特拉斯系统核准项目预算。
UNOPS has implemented internal control procedures to ensure that project budgets are approved in Atlas before the funds can be used.
财务司审查提交的所有文件，确保它在阿特拉斯系统中核准预算之前收到所有文件。
The finance division reviews all submissions to ensure that all documents have been provided before it approves the budget in Atlas.
在经由预算核查职能核准之前，不得受理任何采购订单。
Purchase orders cannot be processed unless they pass through the budget-check function, which does not permit expenditure in excess of the project budget for that accounting period, or in excess of cash received.
预算核查职能规定不允许在该核算期支出超出项目预算额或超出收到的现金数额。
Purchase orders cannot be processed unless they pass through the budget-check function, which does not permit expenditure in excess of the project budget for that accounting period, or in excess of cash received.
但是，阿特拉斯管制框架也为行政部门不服从预算核查作出了一些规定，其中包括必须提供产出情况；以及在下列核算期间有足够的客户预算承诺(称为重新安排预算)；或已经得到客户授权、在等待签署协定时可动用临时预算；在关闭前一年项目账户时出现拖延、或收到存款但没有在阿特拉斯系统中划拨。
However, provision has been made within the Atlas control framework for authority to override the budget-check function in instances in which delivery must take place and in which sufficient client budget commitments exist in the following accounting period (known as budget rephasing), client authority has been received to spend against a provisional budget pending the signing of agreements, there are delays in closing prior-year project accounts or deposits have been received but not allocated in Atlas.
项目厅也认为，阿特拉斯系统中主要的承诺管制不尽如人意，通过更妥善的项目规划、年终迅速结清项目账户，在阿特拉斯系统中更迅速的划拨收到的现金等措施均可把这些问题降低到最低限度。
UNOPS agrees that overriding commitment control in Atlas is not satisfactory and that it could be minimized by better project planning, quicker year-end closing of project accounts and more prompt allocation of cash receipts in Atlas.
625. 委员会注意到，2004年的项目支出超出了阿特拉斯系统2004年核准的项目预算4 030万美元，对其中2 320万美元进行了检测。
The Board notes that 2004 project expenditures exceeded approved 2004 project budgets in Atlas by $40.3 million, of which a sample $23.2 million was tested.
监督厅认为项目超支是由于不遵守上面提到的阿特拉斯预算核查职能造成的。
UNOPS attributes these project overruns to the reasons for overriding the Atlas budget-check function, mentioned above.
尽管阿特拉斯机制规定提供公文和说明，在系统中解释这些超支问题，审计期间无法核查系统中是否有这些记录。
Although the Atlas facility provides for the entry of correspondence and notes in the system to explain these overruns, there were no such entries in the system that could be verified during the audit.
审计委员会确实认为随后可能需要重新安排预算。
The Board does recognize that budget rephasing may have occurred subsequently.
尽管如此，考虑到重新安排预算，把2005年的预算项目支出提前到2004年，委员会对预算项目超支的问题十分担忧，准备继续审议这个问题。
However, it remains concerned about the risk of budget overruns given the material amounts of budgeted project expenditure rephased from 2005 to 2004 and will keep this matter under review.
2. 正在执行且委员会已予验证的建议
Recommendations under implementation, as validated by the Board
626. 项目厅在报告第38段中，同意委员会重申的建议，即谨慎地举行预算设想和交付预测，以确保达成现实的目标。
In paragraph 38 of the report, UNOPS agreed with the Board's reiterated recommendation that it exercise caution in its budgetary assumptions and delivery projections to ensure that realistic targets were established.
627. 行政当局的评论。
Comment by the Administration.
项目厅谨慎地进行预算设想。
UNOPS has exercised caution in its budgetary assumptions.
目前的重点是，根据新出现的商业模式调整编制预算的政策和程序，项目厅目前正在制定编制预算的准则，供2005年7月实施。
The current emphasis is to align budgeting policies and procedures with the emerging business model, and UNOPS is in the process of developing a budgeting guideline for implementation in July 2005.
在2004年1月举行的会议上，执行局核准了项目厅项目交付预算共4.85亿美元。
At its session in January 2004, the Executive Board approved a total project delivery budget of $485 million for UNOPS.
截至2005年4月14日，项目厅2004年的初步成果反映了4 420万美元的实际收入，以及相应开支5 560万美元，比2005年1月预测的数量相比，收入增加580万美元，开支增加320万美元。
The preliminary results for UNOPS for 2004, as at 14 April 2005, reflect actual revenue of $44.2 million with corresponding expenditure of $55.6 million, representing a $5.8 million increase in revenue and a $3.2 million increase in expenditure over the amounts projected in January 2005.