Sixty-first session Item 113 of the provisional agenda* Financial reports and audited financial statements, and reports of the Board of Auditors * A/61/150. ** The present document was submitted for processing after the established deadline since it was prepared in response to the report of the Board of Auditors of the United Nations, which was finalized after the said deadline. First report on the implementation of the recommendations of the Board of Auditors on the accounts of the United Nations for the financial period ended 31 December 2005** Report of the Secretary-General Summary The present report contains information on measures taken or to be taken to implement the recommendations contained in the report of the Board of Auditors on the accounts of the United Nations for the biennium ended 31 December 2005. Given that the Secretary-General has concurred with almost all of the Board’s recommendations and that many of the Administration’s comments have been duly reflected in the report of the Board of Auditors, detailed responses are provided only for those recommendations that require further comment. In addition, summary level information is provided identifying the department heads accountable for implementation. I. Introduction 1. The present report is submitted to the General Assembly in accordance with the provisions of paragraph 7 of resolution 48/216 B of 23 December 1993, whereby the General Assembly requested the executive heads of the United Nations organizations and programmes, at the same time as the recommendations of the Board of Auditors were submitted to the General Assembly, through the Advisory Committee on Administrative and Budgetary Questions, to provide the Assembly with their responses, and to indicate measures that would be taken to implement those recommendations, with appropriate timetables. 2. Given that the Secretary-General has concurred with almost all of the Board’s recommendations and that many of their comments have been duly reflected in the report of the Board of Auditors, detailed responses are provided only for those recommendations that require further comments. 3. The report also takes into consideration General Assembly resolution 60/234 of 23 December 2005, by which the Assembly requested the Secretary-General and the executive heads of the funds and programmes of the United Nations to include in future reports on the implementation of the recommendations of the Board of Auditors information on the setting of time frames, the identification of office holders and priorities for the implementation of the recommendations of the Board. In this connection, paragraph 4 of Assembly resolution 52/212 B of 31 March 1998, in which the Assembly indicated that officers with accountability for the implementation of recommendations should be at the level of programme manager or department head, as appropriate, has been taken into account. Thus, at the end of this report a summary table shows the total number of recommendations for which each department head or equivalent is accountable, as well as the number of recommendations that have not been accepted, those that have been implemented and, of the remainder, whether time frames have been established or not. 4. In respect of time frames, every effort has been made by the department heads to establish target dates to complete the implementation of recommendations. However, in a significant number of cases, the heads of department consider the recommendations to pertain to ongoing tasks for which target dates for completion cannot be set. These recommendations are primarily those requesting compliance with procedures for routine functions, such as reviewing obligations, management and ageing of receivables, bank and cash management practices, and evaluation of vendors. In these cases, the tables show the recommendations as “ongoing”. It should be emphasized that, in these cases, although no target dates have been set, necessary actions, such as improving guidelines, training, revision of procedures and strengthening of monitoring, will be taken to address the recommendations. 5. With regard to prioritization, it is noted that the Board categorizes the most important recommendations as “main” recommendations. While all accepted recommendations of the Board will be implemented in a timely manner, these main recommendations will be considered of the highest priority. 6. It should also be noted that, in a few cases, the Administration has currently not accepted the recommendations of the Board. In these cases, the Administration will continue discussions with the Board in order to resolve how to proceed on these recommendations. II. Implementation of the recommendations contained in the report of the Board of Auditors 7. In paragraph 47 of its report, the Board recommends that the Administration apply the provisions of regulation 4.12 of the Financial Regulations and Rules of the United Nations by crediting the balance of the tax equalization accounts of a Member State against the assessed contributions due from that Member State in the following year. 8. This recommendation is not accepted. The credit balance in the tax equalization account at the end of 2005 consisted of $97.3 million due to the United States of America, and $12 million due to other Member States. The recommendation is that these balances be applied against their assessed contributions due in 2006. However, in the case of the United States, as there are multiple assessed contributions due, including for various active peacekeeping missions, the two Tribunals and the regular budget, it would not be appropriate for the Administration unilaterally to apply the credit to any one particular assessment. The United States is aware of the credits due, and once it provides directions, the credit balance can and shall be applied accordingly. Therefore, this part of the recommendation is not accepted because it cannot be implemented by the Administration. In the case of amounts due to other Member States, the credit balances are applied against assessments in 2006 as part of the normal ongoing financing resolutions, and hence this part of the recommendation is redundant. 9. In paragraph 54, the Board recommends that the Administration strengthen its review controls to ensure that, in the preparation of financial statements, the detailed general ledger account balances agree with the totals of the details of corresponding account balances. 10. In paragraph 51, the Board notes differences between the trial balance and the transaction journal totalling $243.53 million and states that it could not determine which of these two Integrated Management Information System (IMIS) reports is correct, and therefore that the impact on the financial statements could not be fully established. The Administration disagrees with these comments, as additional records and alternative audit procedures were available to establish clearly the source of the discrepancy, and to establish unequivocally the reliability of the IMIS trial balance report. With these additional procedures, the Board could have concluded that there was no impact on the financial statements. The Administration reiterates that all such records remain available for the Board’s examination. Furthermore, the programming error in the IMIS transaction journal has since been corrected. The Administration also notes that the Board has attested to the fairness of the financial statements in its audit opinion. The Administration therefore concludes that the Board has accepted that the trial balances generated by IMIS are in fact reliable. 11. In conclusion, whereas the recommendation in paragraph 54 is accepted, the Administration considers it important to provide this additional information to explain its position with respect to the Board’s comments in paragraph 51. 12. In paragraph 88, the Board recommends that the Office for the Coordination of Humanitarian Affairs ensure that, as far as possible, expenditure is recorded in the correct financial period. 13. Amounts provided to the United Nations executing agencies are made in the form of allocations, not grants. While grants are expenditure items, allocations are advances. Expenditure is recorded only upon receipt and acceptance of agency financial reports, at the time of receipt, when the advance is also cleared. Expenditure reported on financial reports received in March and May 2006 could not be recorded in 2004-2005 accounts, as this accounting period had already been closed. Therefore, based on when the information became available, the Office for the Coordination of Humanitarian Affairs did record expenditure in the appropriate financial period. 14. In paragraph 92, the Board recommends that the Administration develop a system to record the actual expenditure associated with servicing reimbursable meetings and conferences serviced by the Department for General Assembly Affairs and Conference Management. 15. The Secretary-General, in response to General Assembly resolution 59/275 of 23 December 2004, will submit to the General Assembly at its sixty-first session a report on the introduction of a cost-accounting system in which options are presented on the application of cost and management accounting techniques to the Secretariat. 16. In paragraph 96, the Administration agreed with the Board’s recommendation that the United Nations Office at Vienna record all obligations covering multi-year contracts as deferred charges. 17. The implementation of the recommendation is in progress and is of an ongoing nature. Any multi-year contracts will be thoroughly reviewed to ensure that obligations that are not chargeable to the current biennium but will be chargeable as expenditures in future bienniums will be recorded as deferred charges. 18. In paragraph 119, the Administration agreed with the Board’s recommendation that it ensure strict adherence to the provisions of administrative instruction ST/AI/2003/5 when carrying out physical inventories. 19. This recommendation has been accepted and its implementation is in progress. The Property Control and Inventory Unit is proceeding with the physical inventories in the different Geneva offices in order to update the records and give to each head of office a proper inventory control record, together with the responsibility for the custody and effective utilization and control of all property, in accordance with administrative instruction ST/AI/2003/5. 20. In paragraph 144, the Office of the United Nations High Commissioner for Human Rights agreed with the Board’s recommendation that it utilize the unspent balances of closed trust funds, as agreed with the donors. 21. The Office of the United Nations High Commissioner for Human Rights and the United Nations Office at Geneva have initiated the necessary actions to close the Voluntary Fund for the International Decade of the World’s Indigenous People in IMIS. This has been done after disposing of the unspent balances in the Fund according to the instructions from the donors. 22. In paragraph 153, the Board recommends that responsibility for reporting the revenues and expenditure of the United Nations Crime Prevention and Criminal Justice Fund and its sub-account be transferred to the United Nations Office on Drugs and Crime. 23. The Commission on Crime Prevention and Criminal Justice at its fifteenth session approved a draft resolution that would not only transfer the responsibility to report the revenues and expenditures of the United Nations Crime Prevention and Criminal Justice Fund to the United Nations Office on Drugs and Crime, but also grant authority for budget approval to the Commission. 24. The Economic and Social Council took note of the draft resolution and transmitted it to the General Assembly for its consideration during the main part of the sixty-first session. Subject to approval by the Assembly at its sixty-first session, it is foreseen that this authority would take effect in the spring of 2007, in time to consider the budget outline for the biennium 2008-2009 at the sixteenth session of the Crime Commission. Consideration of the budget estimates for the Crime Commission would be on the agenda of a reconvened session of the Commission in December 2007. 25. In paragraph 160, the Administration agreed with the Board’s recommendation that it revisit its strategy for raising funds to ensure the sustainability of trust fund programmes. 26. The recommendation has been implemented with the successful launch of a seminar for the staff of the Department for Disarmament Affairs on fund-raising resource mobilization and donor relations, and the formation of the Secretary-General’s consultative mechanism for the reorganization of the United Nations Regional Centre for Peace and Disarmament in Africa. 27. In paragraph 167, the Board recommends that the Economic Commission for Europe develop a comprehensive fund-raising strategy, together with appropriate tools for its implementation. 28. The Economic Commission for Europe will prepare such a strategy in the light of the self-evaluation on fund-raising activities to be carried out in 2006-2007 and in close coordination with its Executive Committee. 29. In paragraph 170, the United Nations Office at Geneva agreed with the Board’s recommendation that it establish a fair valuation of the donated clocks in compliance with the United Nations System Accounting Standards. 30. The United Nations Office at Geneva accepts this recommendation and has followed up with the donor to obtain the valuation in writing. 31. In paragraph 180, the Office of the United Nations High Commissioner for Human Rights agreed with the Board’s recommendation that it improve its procedures as regards the collection of funds from donors. 32. The Office of the United Nations High Commissioner for Human Rights would strongly emphasize that it has regularly followed up with donors regarding their pledges, but it has limited ability to enforce payment of voluntary contributions. However, the Office agrees to continue to try to persuade donors to honour their commitments and to pay their contributions in a timely manner, if possible during the year for which the pledge was made. 33. In paragraph 183, the Office of the United Nations High Commissioner for Human Rights agreed with the Board’s recommendation that it monitor its fund-raising in respect of its needs assessment. 34. The recommendation does not fully represent the position of the Office of the United Nations High Commissioner for Human Rights on this matter. The Office raises funds to cover requirements for planned activities as presented in its Annual Appeal (and, since 2006, in its Strategic Management Plan). Furthermore, a substantial carry-over is always necessary to be able to operate as of 1 January in any given year. Nevertheless, it is true that mitigating circumstances have led to delays in implementation in the past. Thus, the Office will take measures to ensure adequate implementation of the activities financed through voluntary contributions. 35. In paragraph 186, the Administration agreed with the Board’s reiterated recommendation that it ensure that substantive offices submit progress reports for ongoing projects and terminal reports for completed projects in a timely manner. 36. The recommendation is implemented, as the outstanding substantive progress reports for 2004 and 2005 for fund ZNB have been submitted to the Office of Programme Planning, Budget and Accounts. 37. In paragraph 188, the Office of the United Nations High Commissioner for Human Rights agreed with the Board’s recommendation that it request the submission of financial reports in a timely manner. 38. The recommendation is accepted and is in the process of implementation through an integrated grant monitoring system. The Office of the United Nations High Commissioner for Human Rights has set up a database monitoring system for the management of grants, which is currently being tested. 39. In paragraph 198, the United Nations Fund for International Partnerships agreed with the Board’s recommendation that it: (a) continue to enforce strict compliance with the timely submission of financial utilization reports, including sanctions, to ensure that relevant and complete financial information on the progress made in regard to projects is generated for monitoring and reporting to the United Nations Foundation; and (b) consider the direct participation or involvement of the finance staff of implementing partners and/or country offices in addressing the financial reporting requirements of the Fund. 40. Consultations will be undertaken late in the third quarter 2006, with the United Nations Foundation to develop appropriate sanctions, and to inform and consult implementing partners at a focal points meeting in the third or fourth quarter 2006. Meetings with the chief financial officers of implementing partners or their designates will follow in the fourth quarter, focusing on worst offenders with regard to compliance, with follow-through in the first quarter 2007. The United Nations Fund for International Partnerships Handbook on Budget and Finance will be revised by October 2006 and will include an amendment on related sanctions, to be implemented as of 12 January 2007. 41. In paragraph 204, the United Nations Fund for International Partnerships agreed with the Board’s recommendation that it intensify its monitoring of the submission of final, certified financial statements to ensure prompt closure in the books of all operationally and financially completed projects and compliance with the Fund’s requirement that implementing partners return all unspent funds of completed projects. 42. Elimination of the backlog is anticipated by 31 December 2006; consultations with the chief financial officers of implementing partners will take place in the fourth quarter 2006. Work on specific projects is in progress. 43. In paragraph 212, the Board reiterates its previous recommendation that the United Nations Fund for International Partnerships, in conjunction with its implementing partners, address the causes of delays in the submission, or the non-submission of narrative reports on completed projects to ensure the availability of the information necessary for monitoring ongoing projects and evaluating new project proposals. 44. The recommendation is accepted. A meeting of focal points for consultations is planned in 2006, with follow-through into the first quarter 2007. 45. In paragraph 216, the Board recommends that, under certain conditions and in line with the sunset clause, the United Nations Fund for International Partnerships restrict the flexibility it grants to the implementing partners in the submission of finalized project documents. 46. The recommendation is accepted and is expected to be completed by 30 September 2006, to allow for consultations with the United Nations Foundation. The current list of projects is under review by the United Nations Fund for International Partnerships to determine whether or not to apply the sunset clause. 47. In paragraph 223, the Administration agreed with the Board’s recommendation that it consistently record ex gratia payments to facilitate their review and to reduce the risk of recording inaccurate information under “other expenditure — international procurement”. 48. Clarifications have been issued with regard to the use of the respective object code. 49. In paragraph 232, the Administration agreed with the Board’s recommendation that it establish a written information and communications technology quality plan, based on the Control Objectives for Information and Related Technology (COBIT) audit guidelines for planning and organization, and consider customizing the operations in accordance with the standard COBIT quality assurance approach or framework adopted. 50. This recommendation will be implemented by the end of the biennium within the context of the implementation of the ISO 9001 Standard, a quality management system that will complement the ISO 27001-based information security management system. 51. In paragraph 275, the Board recommends that the International Court of Justice review and strengthen its management of information technology functions and products, in line with international best practice. 52. The International Court of Justice notes that in respect of the comments in paragraph 273, the in-house applications that have been developed, including calculation of payroll and maintenance of annual leave records, have been in operation for quite a number of years and have been subject to numerous reviews and tests by external and internal auditors, with no systems weaknesses noted. In addition, the Court had met with the United Nations Office at Geneva in 2004 about the possibility of the Court using IMIS. However, owing to the small size of the Court and the complexity of migrating to IMIS, it did not switch to that system. The Court has also been in contact with the United Nations Office at Geneva on being involved in the replacement of IMIS by the Enterprise Resource Planning System and is studying the possibility of implementing such a system to replace in-house applications. 53. It should also be noted that, with regard to the “insufficient resources” mentioned in paragraph 274, the Court means the lack of human resources in the Information Technology Division. Until 2006, the Court had one Professional officer in that Division, and that officer was at the P-2 level. The Court now has a P-4 post and is also in the process of recruiting for a post at the P-2 level. In 2005, the Board of Auditors had itself stated in its report on the Court that the head of the Information Technology Division was undergraded and that the constant overtime incurred by the Division could not be sustained in the long term. 54. In paragraph 291, the Administration agreed with the Board’s recommendation that it implement additional measures to reduce further the self-revision rates and pursue the use of various information technology tools to enhance the quality of translations. 55. Policy guidance from the General Assembly is being sought at the sixty-first session on options to be employed for promoting the timely issuance of summary records. 56. In paragraph 338, the Board recommends that the Economic Commission for Africa finalize and implement the proposed adjustment to its price list for conference rooms and offices and annually revise the prices accordingly. 57. The implementation of the proposed adjustment to the price list for the conference centre rooms will commence on 1 January 2007. 58. In paragraph 341, the Administration agreed with the Board’s recommendation that the Economic Commission for Africa, in coordination with United Nations Headquarters, market the conference centre among Member States and United Nations offices and agencies in order to optimize its utilization. The Economic Commission for Africa also agreed with the Board’s recommendation that the Commission undertake a feasibility study of the potential usage of the conference centre and present the report to United Nations Headquarters for consideration. 59. The feasibility study of the potential usage of the conference centre will be completed by the end of 2006. The development of a marketing strategy and a comprehensive campaign plan will follow the endorsement of the study and its recommendations by United Nations Headquarters. 60. In paragraph 372, the Administration agreed with the Board’s recommendation that the Economic Commission for Europe formalize its cooperation and agreements in relation to the distribution of tasks when there is a risk of its activities overlapping with those of other international organizations. 61. This recommendation will be applied when a new cooperation with another organization is established and when both parties deem it desirable, in particular when there is a common willingness to initiate joint programmes and activities and when there is a risk of duplication. 62. In paragraph 384, the Board recommends that the Economic Commission for Europe reassess the relevance of its agreement with the International Road Transport Union (IRU). 63. In the absence of alternate regular funding for the Transports internationaux routiers (TIR) Executive Board and the TIR secretariat, and as the Contracting Parties to the TIR Convention have just recently requested the Economic Commission for Europe to continue with the ECE-IRU agreement, this recommendation is not applicable at present. 64. ECE, however, will consider the forthcoming recommendations of the Office of Internal Oversight Services (OIOS), on this issue and take all necessary and appropriate measures to comply accordingly, taking into account the decisions of the TIR Administrative Committee. 65. In paragraph 388, the Administration agreed with the Board’s recommendation that it ensure that programme managers observe the timeliness for the submission of annual Development Account progress reports so that the benefits of well-timed reports can be realized and, in the formulation and revision of project documents take into consideration the lessons learned in the implementation of previous projects, in line with the guidelines set for Development Account projects. 66. The implementation of the recommendation is in progress for the first part (progress reports) and completed for the second part (lessons learned). The first part, on the timeliness for the submission of progress reports, will be completed with the submission of the 2006 progress reports early in 2007. With regard to the second part, on lessons learned, all project documents of the fifth tranche, prepared from January 2006 to July 2006, have taken into consideration the lessons learned from previous projects, in line with the Development Account guidelines. 67. In paragraph 405, the Board recommends that, given the staffing of its New York office, the Office of the United Nations High Commissioner for Human Rights continue its efforts to limit travel and related expenses to New York. 68. The Office of the United Nations High Commissioner for Human Rights makes every effort to limit staff travel to New York. It makes frequent (weekly) use of video links with New York, both for increasing internal coordination and for participating in New York based meetings. The High Commissioner and her Office have to fulfil a series of important responsibilities relating to all parts of the United Nations system. Among these, the High Commissioner coordinates the human rights promotion and protection activities throughout the United Nations system and has to rationalize, adapt, strengthen and streamline the United Nations machinery in the field of human rights, with a view to improving its efficiency and effectiveness. The OHCHR office in New York is a substantive outpost with limited staffing resources which, therefore, on several occasions require substantive expertise from headquarters in Geneva. The High Commissioner and Deputy High Commissioner also frequently need to participate personally in a number of high-level meetings in New York, at times with substantive staff from Geneva. In addition, yearly meetings of the Human Rights Committee necessitate that the Committee’s secretariat travel to New York to offer specialized assistance to the Committee. The Office strictly limits the number of staff travelling for this occasion. 69. In paragraph 446, the Board recommends that Treasury use fully the capability of the newly installed foreign exchange module in the Operations Processing Integrated Control System. 70. The use of the new foreign exchange module will commence before the end of 2006. 71. In paragraph 450, the Administration agreed with the Board’s recommendation that it improve the reporting capability of the Operations Processing Integrated Control System. 72. Treasury is already producing reports from the Operations Processing Integrated Control System to the satisfaction of all clients. These reports are emailed to them. Treasury is working with the Information Technology Services Division to put the reports on the Nucleus system. 73. In paragraph 475, the United Nations Postal Administration agreed with the Board’s recommendation that it maintain: (a) a sub-account for every stockroom code in MegaAccount and periodically reconcile the account balances against the ledger and stock value report; and (b) a stockroom ledger to keep track of the stock movement pending its entry in MegaStamp, as provided for in the United Nations Postal Administration procedures manual. 74. The next periodic reconciliation is scheduled for September 2006. 75. In paragraph 477, the Board recommends that the United Nations Postal Administration consider setting up a contingency fund from sales revenue to cover the mailing charges of pre-sold United Nations stamps in the event that customers use the stamps in the future. 76. This is subject to the approval of the General Assembly. A report is to be presented to the Assembly at its sixty-first session. 77. In paragraph 481, the United Nations Postal Administration agreed with the Board’s recommendation that it pursue its plan to initiate a periodic review of accounts receivable so that corrective action can be taken immediately. 78. The monthly review of accounts receivable is currently being undertaken. 79. In paragraph 484, the United Nations Postal Administration agreed with the Board’s recommendation that it revisit its policy on the destruction and disposition of off-sale stamps. 80. The formal policy is to be contained in the revised United Nations Postal Administration manual, scheduled for issuance in the biennium 2009-2010. Resources permitting, work will start in the fourth quarter 2006. The United Nations Postal Administration is expanding its sale of “fun packs” using off-sale cancelled stamps by introducing them to new sales outlets such as the United Nations bookshops in New York and Geneva. 81. In paragraph 512, the Administration agreed with the Board’s recommendation that it review and update the distribution of procurement authority at the United Nations Office at Geneva in a timely manner. 82. The revised UNOG delegation of procurement authority was completed as of 9 June 2006. 83. In paragraph 514, the Administration agreed with the Board’s recommendation that it develop and implement guidelines for the periodic rotation of staff responsible for procurement activities. 84. The Procurement Service is currently reviewing job functions of all staff members and, based on this review, will develop career path programmes and the guidelines for a job rotation system. Job rotation has already been initiated in the meantime, whenever practical and feasible. Implementation of this recommendation is in progress and targeted for completion by June 2007. 85. In paragraph 522, the Administration agreed with the Board’s recommendation that it reinforce the cooperation between the Procurement and Contracts Unit at the United Nations Office at Geneva and the departments it services, so as to enable the Unit to implement reliable yearly procurement plans, in compliance with paragraph 7 of General Assembly resolution 52/226. 86. The Director of Administration at the United Nations Office at Geneva initiated this support, through formal memoranda to all senior management, as of October 2005 with follow-up in January and February 2006. The Procurement and Contracts Unit has consolidated the submitted procurement plans and conducts periodic review meetings with the major clients. 87. In paragraph 524, the Administration agreed with the Board’s recommendation and has indicated that revised rules for the Committee on Contracts, which are in line with the United Nations Procurement Manual, were under consideration. 88. The recommendation was accepted by the Administration and revised rules for the Committee on Contract procedures based on the revised 2006 United Nations Procurement Manual, were implemented on 6 July 2006. 89. In paragraph 526, the Board recommends that the United Nations Office at Geneva address the concerns regarding procurement functions, pertaining to the assessment of vendor performance and the segregation of duties. 90. This recommendation has been accepted. As of November 2005, the United Nations Office at Geneva has ensured the proper segregation of duties with regard to procurement functions and has restructured responsibilities accordingly. Further, a new full-time Vendor Roster Officer was assigned and, as outlined in the revised 2006 United Nations Procurement Manual, the vendor management programme is under revision. 91. In paragraph 529, the Administration agreed with the Board’s recommendation that it comply with General Assembly resolution 57/279 by increasing procurement opportunities for vendors from developing countries and countries with economies in transition. 92. The Procurement Service has been taking all possible measures to increase procurement opportunities for vendors from developing countries and countries with economies in transition. While the activities for business seminars have been placed on hold since September 2005 owing to lack of staffing resources and the need to address internal control issues as a matter of priority, the Procurement Service will strengthen its effort in this area in a more organized manner utilizing resources approved at the resumed sixtieth session of the General Assembly. Implementation of this recommendation will be ongoing. 93. In paragraph 532, the Administration agreed with the Board’s recommendation that it ensure that all purchases of goods at the United Nations Office at Geneva are made only after due consideration of the Office’s needs. 94. The Administration agrees with the recommendation in general. The United Nations Office at Geneva would like, however, to stress that if only three of the five units of security equipment purchased have been installed so far, this does not reflect excess purchase. The perimeter security concept for the Palais des Nations foresees five such units under the scenario of lock-in access control. This concept has not yet been implemented fully because it was linked to the global access control, the implementation of which has been postponed. To date, the original security concept has not been changed. The equipment will therefore be deployed once the access control is implemented. 95. In paragraph 534, the Board recommends that the Administration maximize use of the features of the requisition tracking system in regard to staff movements. 96. The Procurement Service agrees with this recommendation and will review the current practice and adopt a procedure that will capture case assignment at the time of staff movements. This recommendation will be implemented by December 2006. 97. In paragraph 540, the Board recommends that the Administration deal only with suppliers duly listed in the roster of vendors to protect the interests of the United Nations, and comply with the provisions of the United Nations Procurement Manual in regard to vendor selection. 98. The Procurement Service agrees with this recommendation. Staff members have been reminded of the registration requirements for awarding vendors a contract. The Procurement Service issued the most recent reminder to Section Chiefs in February 2006. 99. The Procurement Travel and Shipping Section at the United Nations Office at Nairobi will ensure that the vendors identified through market research or through expressions of interest for a specific award are registered provisionally, until such time as formal registration is finalized in accordance with section 7.9.2 of the United Nations Procurement Manual. The vendors registered provisionally must complete the registration process within three months from the date of provisional registration, otherwise they will be deleted from the vendor database. 100. In paragraph 546, the Administration agreed with the Board’s recommendation that it comply with established procedures for the procurement of goods and services. 101. The Economic Commission for Latin America and the Caribbean Office in Port of Spain has been instructed to discontinue the issuance of purchase orders after the receipt of goods, in accordance with the provisions in the United Nations Procurement Manual. 102. In paragraph 551, the Board recommends that the Administration take into consideration such requirements as price increases, “not to exceed” limits, additional deliverables and delivery schedules, and ensure that vendor performance evaluations are prepared prior to the extension of contracts. 103. The Procurement Service agrees with this recommendation. Currently requirements such as price increases and changes to “not to exceed” limits, additional deliverables and delivery schedules are reviewed more carefully prior to amending contracts. The Procurement Service has been making efforts to obtain vendor performance evaluations from requisitioners regularly and prior to the extension of contracts. Implementation of this recommendation will be ongoing. 104. In paragraph 557, the Administration agreed with the Board’s recommendation that it implement low value procurement principles, in line with the United Nations Procurement Manual and the Financial Regulations and Rules of the United Nations, in order to optimize procurement and staff performance. 105. This recommendation has been accepted and analysis of the procurement activity is under way in an effort to reduce and consolidate transactions and identify other methods of procuring low value items. 106. In paragraph 564, the Board recommends that the Administration periodically review and update the service level agreements of the United Nations Office at Nairobi. 107. Service level agreements will be periodically reviewed and updated. 108. In paragraph 574, the Board reiterates its recommendation that the United Nations Office at Vienna and the United Nations Interregional Crime and Justice Research Institute conclude a clear and sound agreement in regard to the services rendered by the Office to the Institute and cost computation mechanisms. 109. The United Nations Office at Vienna agrees with the recommendation and has started to implement it by preparing a draft agreement that will be negotiated with the United Nations Interregional Crime and Justice Research Institute. The agreement should be finalized and implemented before the end of the current biennium. 110. In paragraph 581, the Board recommends that the Economic Commission for Africa follow up with the concerned agencies and organizations the outstanding rentals for 2004. The Board also recommends that the Economic Commission for Africa include in the memorandums of understanding a clause that specifies the payment terms, as well as a penalty clause in respect of late rental payments. 111. This recommendation is accepted partially. Outstanding rental of 2004 issue has been addressed and finalized. The inclusion of a clause in the memorandum of understanding on penalty will be implemented in all rental agreements with non-United Nations organizations from 2007, upon completion of the current memorandums of understanding. For the reasons provided to the Board in paragraph 582 of the Board’s report, the Economic Commission for Africa will not implement the penalty in memorandums of understanding with United Nations organizations. 112. In paragraph 591, the Board recommends that the Economic Commission for Africa, in consultation with the other United Nations offices and agencies in Ethiopia, explore the possibility of establishing and managing more common services, such as procurement, which could be to the benefit of all. 113. The Economic Commission for Africa, in the next United Nations country team and the next compound advisory meeting, will explore the possibility of establishing and managing more common services. 114. In paragraph 610, the Administration agreed with the Board’s recommendation that it revisit its strategies to improve the geographical representation of Member States, which may include the option of conducting national competitive recruitment examinations from mostly unrepresented and underrepresented Member States, and improve its monitoring of the performance of departments and offices in achieving an equitable geographical distribution of staff. 115. The Secretary-General reports to the General Assembly on the situation in the geographical distribution of staff in his annual reports on the composition of the Secretariat, which describe the situation as of 30 June each year. 116. The last such report provides the following picture of the geographical distribution of staff: June 2001 June 2002 June 2003 June 2004 June 2005 Unrepresented 18 16 17 15 17 Underrepresented 10 11 10 10 9 Within range 144 142 145 145 145 Overrepresented 17 20 19 21 20 As of 30 June 2006 the representation of Member States was as follows: Unrepresented 18 Underrepresented 11 Within range 142 Overrepresented 20 117. Since geographical distribution of staff is fluid throughout the year, the progress in this area is recorded traditionally as of 30 June, thus allowing comparability of data. Introducing a different date on which to record these data may be misleading. 118. As reported by the Board in paragraph 605 of its report, human resources action plans contain organizational goals on geographical distribution with measurable accountability targets and awareness indicators for each participating department and office. In the current fourth plan cycle, the Office of Human Resources Management has regularly measured the implementation progress and has organized a formal mid-cycle overview with all participants, the results of which were provided to the Management Performance Board on 25 July 2006. 119. It will also be noted that the figure quoted in paragraph 600 of the Board’s report for successful candidates of the national competitive recruitment examination in the biennium 2004-2005 should be 384 and not 220. Likewise, the figure quoted in paragraph 601 should be 1,407 for candidates who applied and 287 for those convoked. In addition, to clarify comments in paragraph 609, it should be emphasized that examinations are never conducted for candidates from countries within range (above mid-point). 120. With regard to the recommendation contained in paragraph 610 of the Board’s report, currently the Office of Human Resources Management is finalizing the development of an Intranet-based electronic support tool for human resources action plans, which will allow for more timely monitoring of the performance of departments and offices of various indicators, including those on geographical distribution. The tool is now being tested. 121. In paragraph 617, the Board recommends that the Economic Commission for Europe comply with General Assembly resolutions on the geographical distribution of United Nations staff. 122. The Economic Commission for Europe participates in the human resources action plan system and is subject to monitoring of its performance by the Office of Human Resources Management, including in the area of geographical distribution of staff. Compliance is on an ongoing basis since (a) vacancies and recruitment are recurring events, and (b) the status of representation of Member States in accordance with the United Nations policy on geographical distribution (governed by the system of desirable ranges) is not static, i.e. a country that is within range could move to the overrepresented or underrepresented range, depending on the global number of separations and recruitments of such nationals in the entire United Nations Secretariat from one reporting period to another. 123. As part of its continuing effort to improve the geographical distribution of staff in the United Nations Secretariat, the Economic Commission for Europe has informed the Office of Human Resources Management that owing to the retirement of four staff members in 2007, vacancy announcements for one P-5 and three P-4 posts may be circulated among unrepresented and underrepresented countries as part of a fast track recruitment exercise. 124. The Economic Commission for Europe would like to point out that information provided by the Board of Auditors in paragraphs 615 and 616 and Table II.19 of its report appear to argue for an equitable regional distribution within the Economic Commission for Europe (and within other regional commissions). This would not be consistent with the United Nations policy on geographical distribution, which applies at the global United Nations Secretariat level and is subject to a system of desirable ranges, as mentioned by the Board of Auditors in paragraph 595 of its report. 125. In paragraph 621, the Board recommends that the secretariat of the United Nations Conference on Trade and Development endeavour to achieve a more balanced geographical distribution of its staff members. 126. The recommendation is already being implemented. The implementation will be ongoing and will be monitored in the context of the current human resources action plan of the United Nations Conference on Trade and Development. 127. In paragraph 629, the Administration agreed with the Board’s recommendation that it continue to take appropriate measures to achieve the goal of gender parity in the Secretariat. 128. With regard to paragraphs 623-626 and tables II.21 and II.22 of the Board’s report, the Secretary-General reports to the General Assembly on the situation of the female representation of staff in his annual reports on the composition of the Secretariat, which describe the situation as of 30 June each year. 129. The gender distribution of Secretariat staff shows an almost evenly balanced female/male staff distribution (51.5/48.5). This figure does not indicate significant differences in gender representation by grade, category and department or office. 130. In spite of a general increase in all categories, the two most senior grades of the Secretariat (Under-Secretary-General and Assistant Secretary-General) have a low female representation (23.7 per cent of 59 staff). Female staff are also poorly represented in the Director category (33.25 per cent of 382 staff). Currently, the female representation levels in the D-2 and D-1 grades stand at 33.3 per cent and 33.2 per cent, respectively. In the Professional category, the proportion of female staff is 41.3 per cent. It is higher at entry levels, where numbers are close to or above the General Assembly mandate of gender parity (53.4 per cent of 461 staff for P-2; 44.9 per cent of 1,365 staff for P-3). Female staff constitute the majority (61.5 per cent of 6,778 staff) in the General Service category. Two specific groups continue to have very low female staffing: the Trades and Craft category (2.9 per cent of 172 staff) and the Security category (12.1 per cent of 231 staff). 131. The recommendation that the Administration continue to undertake appropriate measures to achieve the goal of gender parity in the Secretariat is accepted. The measures are ongoing. The attention being paid by the Management Performance Board to the implementation by departments and offices of their human resources action plans is expected to provide a renewed impetus to the achievement of organizational goals, including in the area of female representation. The Secretary-General is proposing new initiatives to the General Assembly in this respect. 132. In paragraph 646, the Board recommends that the Economic Commission for Europe, in liaison with the Human Resources Management Service of the United Nations Office at Geneva, review its management of vacancy announcement and recruitment processes to ensure that vacant posts are filled within the established time frame of 120 days. 133. Implementation of this recommendation is ongoing since vacancies and the filling thereof are recurring events. To enable prompt filling of anticipated vacancies due to retirement, the Economic Commission for Europe starts reviewing and updating job descriptions in preparation for the vacancy announcement build-up as early as 10 to 12 months before the expected retirement date. The Commission also follows up regularly with the Human Resources Management Service of the United Nations Office at Geneva on the status of submitted cases to ensure that actions are taken on a timely basis. 134. In paragraph 653, the Administration agreed with the Board’s recommendation that it exert more effort in assessing and monitoring strict adherence to the administrative instructions on hiring, remunerating and evaluating the performance of consultants and individual contractors. 135. The recommendation that the Administration exert more effort in assessing and monitoring strict adherence to the administrative instructions on hiring and evaluating the performance of consultants and individual contractors is accepted. Major organizational goals in the use of consultants and individual contractors have been included in the current fourth cycle human resources action plan and, therefore, the relevant targets and indicators are monitored and reviewed by the Management Performance Board from the point of view of accountability of heads of departments and offices. The adherence to the relevant rules and administrative instructions is within the purview of the ongoing monitoring by the Office of Human Resources Management of the exercise by departments, offices and field operations of the delegated human resources management authority. The Office is considering the creation of a centralized electronic roster of consultants and individual contractors for the Secretariat once the appropriate information technology tools are available. 136. In paragraph 659, the Administration agreed with the Board’s recommendation that the Office for the Coordination of Humanitarian Affairs deploy adequate administrative and finance staff when setting up new offices or responding to large-scale emergencies. 137. The recommendation will be implemented with the next field deployment. 138. In paragraph 663, the Administration agreed with the Board’s recommendation that the Office for the Coordination of Humanitarian Affairs develop procedures for the quick deployment of recruited candidates in emergencies. 139. The Office for the Coordination of Humanitarian Affairs has taken steps to improve its recruitment process through its request and receipt of approval of delegation of authority for recruitment and administration of field staff on 200-series service contracts and the design of a roster and vacancy management system, both due to be implemented with effect from 1 January 2007. 140. In paragraph 673, the Board recommends that the Office for the Coordination of Humanitarian Affairs overhaul accounting procedures and systems to reduce the volume of manual processing effort and improve efficiency. 141. It should be noted that the accounting procedures are standard procedures followed by the United Nations. Object codes used are those used in the United Nations IMIS accounting system, and some translation to and from the United Nations Development Programme codes is unavoidable. 142. In the absence of a new accounting system, the current manual procedures cannot be avoided. The current accounting system and procedures are under central review by United Nations Headquarters. 143. In paragraph 675, the Board recommends that the Office for the Coordination of Humanitarian Affairs intensify its efforts to develop the Financial Accounting System so that it can be effectively used by its field offices. 144. It should be noted that cost plans are budgets that reflect approved estimates of field office requirements. Allotments are approved in line with available cash for each field office. A cost plan does not reflect the cash or funds available, and allotments may not be equal to the cost plans for various reasons, such as the lack of sufficient funds or actual activities that differ from those planned. 145. Actual expenditure in field offices represents only a part of the total expenditure. Other expenditures, such as salaries and entitlements for international staff, and grants and payments to third parties, are recorded at United Nations Headquarters and are not reflected at field offices. Additionally, commitments provided to the United Nations Development Programme authorizing payments on behalf of field offices are obligated and expenditure is recorded against the field office. Payments made by the field office are recognized as disbursements and not expenditure. 146. The Financial Accounting System of the Office for the Coordination of Humanitarian Affairs is not meant to process transactions, but to report on transactions that have been processed in the IMIS accounting system. The Office shall review further ways of enhancing the Financial Accounting System to increase its usefulness. The implementation deadline is 31 December 2006. 147. In paragraph 677, the Board recommends that the Office for the Coordination of Humanitarian Affairs take steps to obtain bank statements for all accounts in Indonesia and Sri Lanka under its control and perform a monthly reconciliation. The Board also recommends that the Office obtain covering approval from the Under-Secretary-General for Management for the bank accounts which were opened without prior approval and formally designate custodians of petty cash in Indonesia and Sri Lanka. 148. All the bank accounts in Indonesia and Sri Lanka have been closed as the Office for the Coordination of Humanitarian Affairs field offices have no delegation of authority to approve financial transactions and manage bank accounts. 149. In paragraph 709, the Board recommends that the Office for the Coordination of Humanitarian Affairs systematically assess the performance of members of United Nations Disaster Assessment and Coordination teams and use that assessment as a basis for sending response teams to a disaster zone. 150. The selection criteria were raised at the United Nations Disaster Assessment and Coordination Advisory Board meeting on 27 February 2006, and included letters sent to Governments requesting nominations for United Nations Disaster Assessment and Coordination induction courses. Governments were advised that future selection will be based on merit and not national allocation. 151. In paragraph 711, the Board recommends that the Office for the Coordination of Humanitarian Affairs take the lead role in ensuring the harmonization of needs assessment methodologies among concerned United Nations agencies in the event of emergencies. 152. The focal point for implementation should be the Inter-Agency Standing Committee. 153. In paragraph 723, the Board recommends that the Office for the Coordination of Humanitarian Affairs draw on the Indonesian experience to propose an institutional model for coordination in transitions from disaster relief to recovery. 154. The UNDP Bureau for Crisis Prevention and Recovery, the United Nations Development Group Office and the Office for the Coordination of Humanitarian Affairs undertook a joint mission to the region to assess the transition from disaster relief to recovery. As a result of the mission, a guidance paper was issued. 155. In paragraph 730, the Board recommends that the Office for the Coordination of Humanitarian Affairs develop medium-term shelter solutions whenever it identifies a gap between temporary and permanent needs. 156. Implementation of this recommendation is ongoing and situation specific. It was eventually achieved in Aceh and should be addressed under the cluster modality. Under the existing humanitarian reform process, implementation should be dealt with by the agency responsible for the shelter sector. 157. In paragraph 735, the Board recommends that the Office for the Coordination of Humanitarian Affairs take the lead role in ensuring effective inter-agency coordination in the provision of emergency assistance. 158. The cluster system has been put in place to reinforce field coordination mechanisms. 159. In paragraph 737, the Board recommends that the Office for the Coordination of Humanitarian Affairs liaise more closely with lead agencies to ensure that the assistance provided during emergency situations is of an acceptable standard. 160. It should be noted that the essence of the work of the Office for the Coordination of Humanitarian Affairs in the field is to advocate for a better response and work as closely as possible with lead agencies to that end. Ultimately, however, it is the executing agencies that are responsible for the quality and acceptable standard of their work. The Office cannot ensure that. 161. In paragraph 739, the Board recommends that the Office for the Coordination of Humanitarian Affairs ensure that a common anti-fraud and anti-corruption strategy is adopted by the various United Nations agencies involved in emergency relief efforts. 162. The recommendation is accepted in principle. It should be noted that the Office for the Coordination of Humanitarian Affairs is not in a position to ensure but rather to initiate or take the lead in working towards the adoption of a common anti-corruption strategy. The Office suggests that this be done not only during the relief phase but also in the preparedness phase. 163. In paragraph 800, the Board recommends that the United Nations issue revised instructions on the management of trust funds, to facilitate the creation of operating reserves. 164. The administrative instructions defining new policies on trust fund management are under preparation and are expected to be finalized later in the year, after further consultations with programme managers on operating modalities that will provide a more streamlined management of the funds while ensuring adequate financial control. Until the issuance of the revised instructions, the policies and procedures currently in place continue to apply, and to this end, the United Nations Interregional Crime and Justice Research Institute has been requested to evaluate its requirements with respect to an operating reserve in order to meet its operational needs. 165. In paragraph 803, the Administration agreed with the Board’s recommendation that the International Research and Training Institute for the Advancement of Women intensify fund-raising activities in the context of improving and sustaining its financial position. 166. In compliance with this recommendation, the Director of the International Research and Training Institute for the Advancement of Women presented a fund-raising strategy to the Executive Board in 2005. A subcommittee was established to review the strategy and it was approved by the Executive Board in May 2006. The Executive Board mandated the Director to implement the fund-raising strategy, which extends beyond 2006. The fund-raising efforts of the Institute constitute an ongoing activity. In this connection, the Director has and will continue to carry out an intensive campaign, within the available resources of the Institute, of targeted visits in Member States, and it is negotiating with the United Nations Foundation in order to be able to obtain funding from the private sector. 167. In paragraph 807, the Board reiterates its recommendation that the United Nations Conference on Trade and Development comply with the United Nations Staff Regulations and Rules on the scope of tasks entrusted to 200-series staff members. 168. The United Nations Conference on Trade and Development is already in the process of implementing the recommendation. The action being taken is to move the staff member concerned from the 200 series to the 100 series. This requires a new job description to be submitted to the United Nations Office at Geneva for classification. A new draft job description has now been written and is being reviewed by the UNCTAD Human Resources Section. It is expected that the draft job description will be submitted to the United Nations Office at Geneva early in August 2006. 169. In paragraph 811, the Board reiterates its previous recommendation that the United Nations Conference on Trade and Development adopt a comprehensive fund-raising strategy addressing the need for medium- to long-term resources and ensure its consistent and coordinated implementation. 170. The recommendation needs to be implemented in consultation with the Trade and Development Board (TDB). The United Nations Conference on Trade and Development will convey to the Trade and Development Board the audit recommendation at the next meeting of the Board in September 2006. 171. In paragraph 818, the Administration agreed with the Board’s recommendation that it review the current administrative arrangements for the Non-Governmental Liaison Service and reassess their relevance in the light of the mandate and resources of the United Nations Conference on Trade and Development. 172. The United Nations Conference on Trade and Development will review its administrative arrangements for the Non-Governmental Liaison Service and submit the case to the United Nations Controller for a decision. The Service is a system-wide organization and, as such, should be administered the same way all other inter-agency or system-wide bodies, such as the Joint Inspection Unit, are administered. The United Nations Conference on Trade and Development will complete its review and submit the case to the Controller before the end of September 2006. 173. In paragraph 822, the Board recommends that the International Court of Justice conduct a physical inventory count every two years. 174. The International Court of Justice postponed an inventory count in order not to duplicate work needlessly. The last comprehensive inventory count was conducted in November 2003. Although in practice an inventory count should have been carried out in November 2005, the Court postponed a comprehensive count for a few months into 2006 to permit implementation of a bar code inventory control system. This has now been installed and, with the exception of one or two offices remaining to be labelled, a complete count has been performed. 175. The Court also notes that the figures given in paragraph 820 could be misleading. The actual budget increase cannot be determined simply by noting a change in the dollar-denominated amount. The vast majority of expenses incurred by the Court are in euros. Currency fluctuations and inflation need to be taken into account in order to arrive at a real growth figure. The Court has remained within its approved budget. 176. In paragraph 826, the Board recommends that the Court comply with United Nations regulations and rules on obligations and procurement, and enter into a formal contract with the National Archives of the Netherlands for the restoration and digitization of the archives of the Nuremberg International Military Tribunal. 177. It should be noted that the restoration of the archives of the Nuremberg International Military Tribunal is of vital importance in order to maintain in full this documentation, which is a part of the heritage of the whole of humanity. The Court has made use of the best available expertise in this field in the country in which the Court has its seat, that is to say the National Archives of the Netherlands, which is a non-profit institution. 178. Restoration of the Nuremberg archives was at no time considered to be a project subject to competitive bidding. Both the United Nations Controller and the Office of Legal Affairs were closely involved with the project and the proposal from the National Archives of the Netherlands to carry out the work. It should be noted that the United Nations Financial Regulations and Rules on procurement (Rule 105.16) permit exceptions to the use of formal methods of tender. Furthermore, the Court has entered into a formal contract with the National Archives of the Netherlands. The National Archives of The Netherlands submitted a detailed proposal, which was accepted by the Registry. The restoration and preservation processes for the paper documents are clearly indicated and consist of an initial phase of actual restoration of the documents and a second phase of digitization. A pro forma invoice has been received with respect to the first phase. Discussions are currently under way on certain practical issues concerning the implementation of the second phase. 179. In paragraph 828, the Board recommends that the Court implement the recommendation of the Advisory Committee on Administrative and Budgetary Questions and consider modernizing its proceedings and workflow processes. 180. The Court has already taken steps to modernize its proceedings and workflow. ACABQ recommended the use of digital recording of Court proceedings, and the Court has proceeded to install a digital audio recording system. Training of staff in the use of the system is scheduled for next fall. 181. Good quality annexes to pleadings are transmitted to external translators electronically. However, many documents annexed to States’ pleadings are old (sometimes even handwritten) and cannot be properly digitized and sent electronically. As for remote translation, the Court’s attempts to use this have so far met with a negative response from the various United Nations translation departments contacted, as was the case in 2005 when the General Assembly requested an urgent advisory opinion from the Court on the legal consequences of construction of a wall in the Occupied Palestinian Territory. In its explanations to both the ACABQ and the Board of Auditors of the shortcomings of using remote translation, the Court stressed the inherent limits of remote translation which, apart from the fact that translation resources are available elsewhere, include the confidential nature of many documents and their highly technical character. 182. In paragraph 827, the Board noted that the costs for external translations have decreased since 2000. This should be seen in the context of the biennium 2000-2001, when in noting the workload of the Court, the General Assembly approved 12 additional translation posts. The additional translators have significantly reduced the Court’s requirements for external translation. 183. In paragraph 830, the Board recommends that the International Court of Justice establish rules and criteria for the protection of and access to documents. 184. The International Court of Justice accepts the recommendations, however points out that a clear and secure process for the release of documents on the Court’s current website exists and that this will be updated before the launch of the Court’s new dynamic website. 185. The Court is also in the process of replacing its current document management application by a complete electronic document and record management solution. III. Time frames, office holders and priorities 186. In paragraph 11 of General Assembly resolution 60/234, the Secretary-General was requested to include in future reports on the implementation of the recommendations of the Board of Auditors information on the setting of time frames, the identification of office holders and priorities for the implementation of the recommendations of the Board. 187. In respect of time frames, every effort is being made by the Administration to establish target dates to complete the implementation of recommendations. The current status of this exercise is shown in the tables below. 188. With regard to prioritization, the Administration has noted that the Board has categorized 33 of the 177 recommendations as “main” recommendations. While all accepted recommendations of the Board will be implemented in a timely manner, these main recommendations will be considered of the highest priority. Table A Main recommendations — responsibilities and time frames Under implementation Department responsible Number of recommendations Not accepted Fully implemented Ongoing Target date set Target date not set Department for Disarmament Affairs 1 1 Department for General Assembly and Conference Management 2 1 1 Department of Public Information 2 1 1 Department of Management 17 5 5 4 3 Economic Commission for Africa 1 1 International Court of Justice 1 1 Office for the Coordination of Humanitarian Affairs 3 1 2 United Nations Fund for International Partnerships 2 2 United Nations Office at Geneva 2 2 United Nations Office at Nairobi 1 1 United Nations Office at Vienna 1 1 Total 33 9 7 9 8 Table B All recommendations — responsibilities and time frames Under implementation Department responsible Number of recommendations Not accepted Fully implemented Ongoing Target date set Target date not set Department for Disarmament Affairs 2 2 Department of Economic and Social Affairs 2 2 Department for General Assembly and Conference Management 7 4 2 1 Department of Management 57 1 10 10 26 10 Department of Public Information 2 1 1 Department of Peacekeeping Operations 10 2 5 3 Economic Commission for Africa 7 1 4 2 Economic Commission for Europe 5 1 1 1 2 Economic Commission for Latin America and the Caribbean 2 2 Economic and Social Commission for Asia and the Pacific 3 2 1 Economic and Social Commission for Western Asia 3 1 2 International Court of Justice 5 2 1 2 International Civil Service Commission 2 1 1 International Research and Training Institute for the Advancement of Women 1 1 Office for the Coordination of Humanitarian Affairs 26 1 6 8 7 4 Office of the United Nations High Commissioner for Human Rights 6 2 2 2 Office of Internal Oversight Services 1 1 Office of Legal Affairs 3 1 2 United Nations Conference on Trade and Development 5 1 3 1 United Nations Fund for International Partnerships 4 4 United Nations Interregional Crime and Justice Research Institute 5 3 2 United Nations Office at Geneva 14 0 7 1 3 3 United Nations Office at Nairobi 1 1 United Nations Office at Vienna 4 1 1 2 Total 177 3 37 43 60 34 See draft resolution I, para. 1, in Official Records of the Economic and Social Council, 2006, Supplement No. 10 (E/2006/30-E/CN.15/2006/20), pp. 9-10. A/60/310. Ibid. Ibid. __________________ __________________  sss1 \* MERGEFORMAT A/61/214 sss1 \* MERGEFORMAT A/61/214 FooterJN \* MERGEFORMAT 06-47683 \* MERGEFORMAT 24 \* MERGEFORMAT 23 FooterJN \* MERGEFORMAT 06-47683 United Nations A/61/214 General Assembly Distr.: General 23 August 2006 Original: English jobn \* MERGEFORMAT 06-47683 (E) 200906 Barcode \* MERGEFORMAT *0647683*