Thèmes - Procurement
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|A/54/841||30. In this connection, the Advisory Committee stresses the need for further information on the impact of the decentralization of procurement activities and of the increase in the threshold of procurement that can be handled by field missions under delegated authority upon the staffing and other resources at Headquarters. Resources that might be released at Headquarters as a result of the decentralization of procurement could be used to increase further the capacity for procurement planning at Headquarters, with a view to reducing the lead time for mission needs. The Committee requests that this and the issue of procurement levels and executing units at Headquarters, in the field and in regional areas, in terms of both value and the number of procurement actions, be examined. The Committee also requests that the matter of the reserve stock for peacekeeping missions, including alternative methods of maintaining standby arrangements, be reviewed. The result should be reported to the Committee in the context of the next review of the budgets for the period 2001/02.||2000|
|A/55/487||10. The Advisory Committee holds the view that the administations concerned should no longer be allowed to believe that qualified audit opinions are a normal feature of the audit functions. Matters that led to a qualified audit opinion should be regarded as very seious issue in the financial health of the audited UN entity. These matters warrant immediate appropriate attention and remedy on a priority basis. 11. The issuance of a qualified audit opinion and consequent deferral of approval of the related accounts by the General Assembly may have an important effect on operations. The Committee is therefore of the opinion that, wherever the Board of Auditors has qualified the financial statements and accounts of an audited administration, the Secretary-General should bring the matter to the attention of the respective governing body to allow that body to take the necessary measures in the context of accountability requirements in circumstances when the head of the administration fails to remedy the situation which gave rise to the qualified audit opinion. 12. The Advisory Committee has noted with concern a new trend whereby some administrations are now considering or have considered amending the applicable regulations or rules in order to avoid implementing the recommendations of the Board of Auditors. 13. The Committee welcomes the horizontal audit of procurement activities and notes with concern that procurement management in a number of funds and programmes has deteriorated. In view of the level of resources involved, the Committee requests that all affected administrations and, as appropriate, their governing bodies, should address urgently the weaknesses identified in the respective reports of the Board of Auditors. The Committee welcomes the use of the Internet for procurement and recommends that this experience should be shared by all entities of the United Nations system, in particular its funds and programmes. The Committee recommends also that efforts should be made to share the best practices and reforms in procurement that are currently available in some entities of the United Nations system of organizations (see A/55/458). 14. The Advisory Committee welcomes the increasing practice of expanding performance audits and encourages the organizations to continue to develop and improve performance measurement standards that could facilitate the task of the audit in assessing programme performance and achievement of objectives and mandates. In this connection, the Committee requests the Board of Auditors to pay particular attention to reported expenditures and their relationship to programme delivery.|