Thèmes - Compliance
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|A/60/387||27.The Board pointed out that UNICEF deviated in several instances from United Nations instructions regarding staff entitlements and confirmed its recommendation that the Fund comply with staff rule 112.2 . UNICEF responded that it believed that its application and administration of staff entitlements were within the broad framework of the Staff Regulations and Rules, taking into account the operational flexibility required to meet the overall goals and objectives of the Organization. The Committee agrees with the Board that the Fund is required to adhere to the Organizationâ€™s regulations and rules. During the deliberations, the Committee was informed by the Board that UNICEF believes that its unique operational flexibility would entitle the Fund to a similar flexibility when it comes to adhering to regulations and rules. The Committee expects UNICEF, as other United Nations funds and programmes, to fully comply with United Nations regulations and rules and will discuss the matter with UNICEF during the sixtieth session of the General Assembly. The Committee anticipates a follow-up report on this issue by the Board of Auditors.||2005|