2004-2005两年期来自联合国其他组织的项目收入占项目交付费的百分比为7.0％，而2000-2001两年期为6.8％。
Project income as a percentage of project delivery for other United Nations organizations for the biennium 2004-2005 was 7.0 per cent, compared with 6.8 per cent for the biennium 2000-2001.
1996至2005年不包括其他服务的项目收入在项目交付中所占百分比见下表5。
Project income as a percentage of project delivery, excluding other services, from 1996 to 2005 is shown in table 5 below.
该表显示，项目收入费率在1998年见顶，在2003年回落至7.1％，2005年为6.7％。
Table 5 shows that the rate of project income peaked in 1998 but fell to 7.1 per cent in 2003 and 6.7 per cent in 2005.
表5 项目收入在项目交付费中所占百分比
Table 5 Project income as a percentage of project delivery
(单位：百万美元)
(Millions of United States dollars)
99. 委员会注意到，项目厅已经将赚取收入的重点从纯粹依靠“交付”变为多种方式并举，例如“收入和固定费用贡献”模式。
The Board noted that UNOPS had changed its emphasis from earning income purely on a “delivery” basis to considering alternatives such as “income and contribution to fixed cost” models.
但是，由于用来估计所提供服务的费用的适当系统没有到位，项目厅可能面临的风险是，所接受项目的收入可能无助于支付项目厅的固定费用。
However, without a proper system in place to estimate the cost of the services being provided, UNOPS is exposed to the risk of accepting projects from which the resulting income may not contribute to the payment of the organization's fixed costs.
100. 委员会注意到，项目厅拟订了定价政策草案，但尚未敲定整个程序，包括确定用于支持定价方法的报告系统。
The Board noted that a draft pricing policy had been developed but that the process, including a decision on reporting systems to support the pricing methodology, had not yet been finalized.
项目厅预期在2007年7月完成定价政策的修订工作。
UNOPS expected to complete its revised pricing policy in July 2007.
这一政策将确保项目厅在确定服务价格时实现下列目标：(a) 收回项目厅全部直接和间接费用；(b) 拿出适当数额用于补充和维持项目厅所必需的业务准备金；(c) 适当收回由可估计经营风险或项目组合风险造成的潜在损失；(d) 确保服务价格具有竞争力。
The policy will ensure that UNOPS will price its services to achieve the following objectives: (a) recover all direct and indirect costs of the organization, (b) contribute an appropriate amount to replenish and maintain the mandated operational reserve of UNOPS, (c) adequately recover potential losses from estimatable business or portfolio risks and (d) ensure that services are competitively priced.
101. 项目厅同意委员会所重申的建议，即项目厅(a) 评价服务费用基数和计算方法，以确定和收回所有费用；(b) 采用一套系统，以解决现有工作量系统中所发现的所有不足；(c) 考虑是否可以采用固定的最低利润率，以更好地控制费用回收费率方面的波动，同时确保项目厅保持低费用高效益。
UNOPS agreed with the Board's reiterated recommendation that it (a) evaluate the basis and calculation of the cost of services, with a view to ensuring that all costs are identified and recovered, (b) implement a system that addresses all shortcomings identified in the existing workload system and (c) consider the feasibility of using a fixed minimum margin to be able to better control fluctuations in cost recovery rates, while ensuring that UNOPS remains cost-effective.
11. 未清债务
Unliquidated obligations
未结定购单
Open purchase orders
102. 取自Atlas系统的一份未结定购单报告显示，项目厅采购事务司填报的账龄超过六个月的定购单总值为4 926 073美元。
An ATLAS open balance purchase order report indicated that purchase orders older than six months created by the UNOPS Division of Procurement Services had a total value of $4,926,073.
采购事务司表示，产生未结余额的原因可能有多种，包括但不限于违约赔偿金索赔、货币差额和商品或服务规格的变化。
DPS indicated that the open balances might be due to various reasons, including but not limited to claims for liquidated damages, currency differences and changes in specifications of goods or services.
项目厅表示，使用一个内部开发的工具对收到账单直至付款的整个过程进行了跟踪，而且项目厅正在进行数据清理，以结清未结定购单。
UNOPS indicated that an internally developed tool was used to track invoices received until payment was made and that it was in the process of carrying out a data clean-up to clear the open purchase orders.
103. 项目厅同意委员会的建议，即项目厅加速数据清理工作并不断监测未结定购单的情况，以确保及时核对和结清定购单。
UNOPS agreed with the Board's recommendation that it expedite the data clean-up exercise and constantly monitor open purchase orders to ensure that they are reconciled and cleared in a timely manner.
已注销未清债务收入
Revenue on cancelled unliquidated obligations
104. 项目厅遵循的政策是用上一年度已注销未清债务余额来冲减当年项目支出。
The policy followed by UNOPS was to reduce current-year project expenditure by the balance of the prior-year cancelled unliquidated obligations.
这就造成根据这一项目支出数字计算的当年项目收入减少。
This results in a reduction in the current year's project income earned based on such project expenditure.
项目厅表示，该厅所遵循的未清债务注销政策符合《联合国财务条例和细则》。
UNOPS indicated that the policy applied in cancelling unliquidated obligations was consistent with the Financial Regulations and Rules of the United Nations.
但委员会注意到这一处理方法对所得收入的影响。
The Board noted, however, the impact that this treatment had on revenue earned.
105. 截至2003年12月31日，注销前的未清债务余额为3 400万美元，由定购单和其他债务文件所形成的债务构成，其中320万美元（9.3％）为2005财政年度注销的债务。
Prior to cancellation, the balance of unliquidated obligations, as at 31 December 2003, was $34 million.
This comprised obligations raised on the basis of purchase orders and miscellaneous obligating documents.
因此，2002-2003两年期规费收入多报约22万美元（按照6.7％的项目收入费率计算），2004-2005两年期则少报了同等数额。
Of that amount, $3.2 million (9.3 per cent) represented obligations cancelled in the financial year 2005.
As a result, fees earned were overstated for the biennium 2002-2003 by approximately $0.22 million (based on a project income rate of 6.7 per cent) and understated by the same amount for the biennium 2004-2005.