The Chairman of the Audit Operations Committee of the Board of Auditors introduced the report of the Board (A 60 5 (Vol. V)).

The creation of a post of statistician has also been recommended by the Board of Auditors.

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

This overview report would consider the Board's recommendation as well and would be submitted to the Assembly at its resumed sixtieth session.

(d) Rations had been procured without a valid contract at MINURSO ( 744,654), UNMISET (the 2004 05 contract was only signed on 17 March 2005) and UNMEE ( 686,989)

(ii) Statistical Commission

(i) Statistical Committee

Accept, Sir, the assurances of my highest consideration.

The Committee was informed by the Audit Operations Committee of the Board that the Board would review this report of the Secretary General in conjunction with the next audit of peacekeeping operations.

(i) Statistical Commission

Advisory Committee on Administrative and Budgetary Questions

C. Board of Auditors 21 24 11

F. Statistical Commission

These statements have been examined and include the audit opinion of the Board of Auditors.

The Director of External Audit of the Philippines and Chairman of the Audit Operations Committee of the Board of Auditors, Mr. Sabiniano Cabatuan, introduced the reports of the Board of Auditors (A 60 5 Add.5 and A 60 113).

Audit opinions qualified by the Board

The Audit Operations Committee of the Board informed the Advisory Committee that the comments by the Board related to claims in categories A C as indicated in paragraph 165.

However, should there be a special audit undertaken by only one Board member, the Board may decide to allocate those fees to that member.

These statements have been examined and include the audit opinion of the Board of Auditors.

STATISTICAL COMMISSION

As indicated to the Advisory Committee by the Audit Operations Committee of the Board of Auditors, the Board intends to review this issue in the course of the next audit of peacekeeping operations.

With a view to ameliorating the profession of accountancy and auditing, developing standards in and effecting coordination and integration amongst member States, the Supreme Council approved the basic regulation for the accountancy and auditing board of Gulf Cooperation Council States.

It was further agreed that, should the Board s work in auditing transactions that occurred in the accounts of the first year reveal situations that should be brought to the attention of Member States, the Board would report these to the Advisory Committee, which, if it thought necessary, would bring them to the attention of the Assembly.

Report of the Board of Auditors to the General Assembly on the

6. The Advisory Committee discussed the audit assignments with the Audit Operations Committee.

Mr. Cabatuan (Chairman of the Audit Operations Committee of the United Nations Board of Auditors) said that he was encouraged by the General Assembly's use of the Board of Auditors reports as a source of information and recognized that their format and content could be improved.

Upon enquiry, the Committee was informed by the Audit Operations Committee that the 5 per cent improvement was due largely to work done by the Board s own auditors in tracking down expenditure and obtaining audit reports.

The Board recommends that ICSC secretariat

The Committee was informed by the Audit Operations Committee of the Board that the financial statements and accounts for the period ending 31 December 1997 had been received by the Board on 16 April 1998.

The Board considers that such re engineering may have an impact on the level of resources of the ICSC secretariat.

The Board s main findings are

The Board s main findings are as follows

The Board s main findings are as follows

(d) Appointment of a member of the Board of Auditors

(c) Appointment of a member of the Board of Auditors

Item 8 Recommendations of the Board of Auditors

UNOPS Report on the implementation of the recommendations

NPC National Planning Commission

116. The Board recommends that

Board recommendation

5. The Fifth Committee recommends that the General Assembly appoint the Chairman of the Commission of Audit of the Philippines as a member of the Board of Auditors for a three year term of office beginning on 1 July 1999.

The audit work is then divided among the three members of the Board and, at the end of each year, the auditors submit a summary of their fees.

11. The Board recommends that the ICSC secretariat

3. Since the term of office of the Comptroller and Auditor General of India will expire on 30 June 1999, it will be necessary for the General Assembly, at its fifty third session, to fill the resulting vacancy by the appointment, as a member of the Board, of the Auditor General, or officer holding the equivalent title, of a Member State.

NPC, NDP 2, 2002.