议程项目115：财务报告和已审计财务报表以及审计委员会的报告(续)(A/61/5(Vol.II)、A/61/811和A/61/866)
Agenda item 115: Financial reports and audited financial statements, and reports of the Board of Auditors (continued) (A/61/5 (Vol. II), A/61/811 and A/61/866)
1. Broude先生（审计委员会审计事务委员会主席）介绍了审计委员会关于2005年7月1日至2006年6月30日12个月期间联合国维持和平行动的报告（A/61/5（Vol.II））。
Mr. Brouder (Chairman of the Audit Operations Committee of the Board of Auditors) introduced the report of the Board of Auditors on the United Nations peacekeeping operations for the 12-month period from 1 July 2005 to 30 June 2006 (A/61/5 (Vol. II)).
2. 审计委员会在审计期间访问了12个在役维持和平行动特派团及意大利布林迪西联合国后勤基地。
In conducting its audit, the Board had visited 12 active peacekeeping missions and the United Nations Logistics Base at Brindisi, Italy.
审计范围也包括22个已结束特派团、维持和平准备基金及维持和平行动支助账户。
The audit had also covered 22 completed missions, the Peacekeeping Reserve Fund and the support account for peacekeeping operations.
出于安全考虑，审计委员会没有前往刚果民主共和国和黎巴嫩。
Owing to security considerations, the Board had been unable to visit the Democratic Republic of the Congo or Lebanon.
因此联合国组织刚果民主共和国特派团（联刚特派团）、联合国脱离接触观察员部队（观察员部队）和联合国驻黎巴嫩临时部队（联黎部队）的账目是在总部审计的。
The accounts of the United Nations Organization Mission in the Democratic Republic of the Congo (MONUC), the United Nations Disengagement Observer Force (UNDOF) and the United Nations Interim Force in Lebanon (UNIFIL) had therefore been audited at Headquarters.
3. 维持和平行动总收入相比前一个财政年度增加13％，但支出也增加了12％。
The total income for peacekeeping operations had risen by 13 per cent over the previous financial period; however, expenditure had also increased, by approximately 12 per cent.
由于未缴摊款减少，现金/负债比有很大改善。
Owing to the decrease in assessed contributions outstanding, the cash/liability ratio had improved significantly: for the year ended 30 June 2005, there had been $0.85 in cash for every $1 in debt; for the year ended 30 June 2006, there had been $1.19 in cash for every $1 in debt.
2005年6月30日终了财政年度，维持和平部队每1美元负债仅有0.85美元现金；2006年6月30日终了财政年度中，每1美元负债有1.19美元的现金。
Owing to the decrease in assessed contributions outstanding, the cash/liability ratio had improved significantly: for the year ended 30 June 2005, there had been $0.85 in cash for every $1 in debt; for the year ended 30 June 2006, there had been $1.19 in cash for every $1 in debt.
2006年6月30日终了财政年度，总资产和总负债分别为37.2亿美元和18.4亿美元。
Total assets and total liabilities for the year ended 30 June 2006, had amounted to $3.72 billion and $1.84 billion, respectively.
4. 审计委员会出具了无保留审计意见，认为财务报表公允反映了联合国维持和平行动截至2006年6月30日的财务状况，而且联合国维持和平行动的会计事项在所有重大方面符合《联合国财务条例和细则》和法律授权。
The Board had issued an unqualified audit opinion, according to which the financial statements presented fairly the financial position of the United Nations peacekeeping operations as at 30 June 2006 and the transactions of the United Nations peacekeeping operations had in all significant respects been in accordance with the Financial Regulations and Rules of the United Nations and legislative authority.
但是审计委员会仍然提请注意三个关切事项。
However, the Board had also drawn attention to three matters of concern.
第一，12.7亿的总未缴摊款中7.063亿美元已经超过12个月。
First, outstanding assessed contributions older than 12 months had amounted to $706.3 million out of the total outstanding assessed contributions of $1.27 billion.
联合国未对拖欠的摊款提取准备金并解释说这些摊款都是对会员国具有约束力的承诺。
The Organization had made no provision for delays in collection and had explained that those contributions represented binding commitments of Member States.
第二，上期未清债务节减额或核销额达到3.042亿美元，比前财年的1.678亿美元增加了81.3％。
Second, the savings on or cancellation of prior-period obligations had amounted to $304.2 million, representing an increase of 81.3 per cent over that of the preceding financial period of $167.8 million.
因为会计政策规定未清债务在实际发生支出前确认为费用，委员会担心上期支出有多报现象。
Since the accounting policy recognized outstanding obligations as part of expense prior to their actual disbursement, the Board was concerned that prior-year expenditures had been overstated.
第三，财务报表附注13未披露维持和平行动人员离职后健康保险负债的精算估值。
Third, note 13 to the financial statements did not disclose the actuarial valuation of liabilities for after-service health insurance of personnel in the peacekeeping operations.
维和人员相关准备金未单独确定和披露，而是在《联合国财务报表》（A/61/5（Vol.I））里与联合国秘书处其他人员汇总列报。
The provision in respect of peacekeeping staff members had not been separately determined and disclosed, but was reflected in the United Nations financial statements (A/61/5 (Vol. I)) in aggregate with other United Nations Secretariat personnel.
委员会表示这种严重关切已有几年。
It had been several years since the Board had raised such major concerns.
尽管这种关切很重要，但并未改变委员会认为联合国维持和平行动截至2006年6月30日的财务状况得到公允列报的看法。
However, though fundamental, they did not alter the Board's view that the financial position of the United Nations peacekeeping operations as at 30 June 2006 had been presented fairly.
5. 考虑审计委员会建议时，应注意：维持和平行动发展迅速；自上期以来得到执行的建议数量下降；指出的一些缺陷与维持和平行动部的运转直接相关，可能导致严重的后果。
When considering the Board's main recommendations, it should be borne in mind that peacekeeping operations had grown rapidly; the number of recommendations that had been implemented had fallen since the previous year; and some of the weaknesses identified were directly linked to the functioning of the Department of Peacekeeping Operations and could therefore have serious consequences.
他特别提到采购管理和航空安全。
He referred in particular to procurement management and aviation safety.
这些问题不影响维和部目前的财务状况，但这些问题必须提出来。
Such issues did not have an impact on the Department's current financial situation, but must still be raised.
6. 在采购和合同管理方面，委员会注意到，采购处仍未能影响合同的地域分布以增加从发展中国家和转型经济体国家供应商采购的机会。
With regard to procurement and contract management, the Board had noted that the Procurement Service had still been unable to influence the geographical distribution of contracts in such a way as to increase procurement opportunities for vendors from developing countries and countries with economies in transition.