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B - Audited 1975 accounts and Unaudited interim accounts for 1976

364. In considering item 11 (b), the Committee had before it documents TJNEP/GC/97 and UNEP/GC/L.43.

365. In introducing the audited 1975 accounts (UNEP/GC/97), the Assistant Executive Director a.i., Bureau of the Environment Fund and Management, pointed out that the Governing Council had considered the unaudited accounts for 1975 at its fourth session and that there had been little change in the document since then. The audited accounts and the related report from the Board of Auditors had been accepted by the General Assembly at its thirty-first session. Introducing unaudited interim accounts for 1976 (UNEP/GC/L.43), he explained that from 1976, in line with the other members of the United Nations system, UNEP had moved over to a biennial budgeting cycle. In future, therefore, final accounts would only be submitted in odd years, with interim accounts in even years. The Board of Auditors would submit a formal report at the end of each biennium, but would draw any issues of particular importance to the attention of the Advisory Committee on Administrative and Budgetary Questions at the interim stage. The next accounts to be submitted would be for the 1976-1977 biennium.

366. One delegation asked about the computer-assisted mechanism for the monitoring of projects referred to in the audited accounts for 1975 (UDTEP/GC/97). The Deputy Executive Director explained that a number of administrative tasks were already dealt with by computer, and it was felt that the service should be extended to Fund activities to assist in the management of the programme. A consultant had studied the question and his report had been accepted as the basis for action. Responding to concern expressed by the Committee, he explained that the audited accounts for 1975 summarized the major points raised by the report of the Board of Auditors and the Executive Director's reaction to them. The actual report had already been submitted to the General Assembly, and had therefore not been included in the documentation for the Governing Council. Copies would, however, be made ,available to delegations.

367. At the conclusion of its debate on the subject, the Committee recommended for

adoption by the Governing Council a draft decision submitted by the delegations of

the United Kingdom of Great Britain and Northern Ireland and United States of

America on the financial report and accounts for 1975 and a draft decision submitted by the delegations of the United Kingdom of Great Britain and Northern

Ireland and New Zealand on the unaudited financial report and accounts.

Action by the Governing Council

368. At its 74th plenary meeting, on 24 May 1977, the Governing Council adopted by consensus the draft decisions submitted by Sessional Committee II under item 11 (b) (decision 97 A (V), sects. I and II).