6. Outstanding assessments

(c) Unpaid pledges 2 674 289 9 318 066 11 992 355

Less outstanding assessments 98 432 868

5. Outstanding assessments

d Represents unpaid assessed contributions.

3. Assessments, contributions and outstanding balances for the period

Assessments, contributions and outstanding balances for the

Outstanding assessed contributions of the former Yugoslavia

Page (a) Arrears and outstanding contributions

III. ARREARS AND OUTSTANDING CONTRIBUTIONS

There are large scale arrears in contributions.

2. Status of assessed contributions and remittances for the period

UNPAID ASSESSED CONTRIBUTIONS AS AT 31 DECEMBER

Status of assessed contributions and remittances for the period 1989 1994

at 31 August 1994 (23 973.1)

An expanded meeting of the Department of Peacekeeping Operations senior management team on integrated missions was held on 15 August 2005 to help coordinate the implementation of decisions by the Policy Committee.

The Board had also recommended that the Administration consider developing a proper project plan to systematically document action taken to implement the recommendations.

The support account represented 2.9 per cent (slightly below the average of 3.09 per cent) of total peacekeeping costs in 2005 and was to remain steady with the 2006 appropriations.

The Board recommends that the Administration prepare a consolidated performance report on peacekeeping operations, an analysis of civilian support provided to military operations, regional and inter agency coordination efforts, Headquarters support functions and strategic imperatives.

However, five of the recommendations had not yet been implemented as at October 2005.

The Department of Peacekeeping Operations informed the Board that the Administration had developed a number of initiatives to ensure proper management of rations.

(c) To identify risks and exposure to duplication, fraud and abuse of authority in the administration of human resources management practices

The Department was also looking into a benchmarking exercise on sick leave forecasting in peacekeeping missions and was to contact the Department of Management, which is responsible for determining sick leave benchmarks, to discuss this issue.

The Board reiterates its recommendation that the Administration evaluate the effectiveness of training for both the individual and the Organization.

Once the maximum four year period of continuous service on a 300 series appointment of limited duration is reached, the staff member can be reappointed under a new 300 series contract only if he or she has had a break in service of at least six months.

The Administration agreed with the Board's recommendation that it promptly implement the recommendation of the Office of Internal Oversight Services and assess the impact implementing them.

The Board has placed reliance to the extent possible on the work of the resident auditors (for example, on rations and fuel management) and will continue to do so.

During the 2004 05 financial year, 55 audit reports were issued but only 11 client satisfaction surveys were received by the Office of Internal Oversight Services (results excellent, 1 good, 5 fair, 4 and poor, 1).

The personnel suspected to be involved were dismissed

The matter was still pending further investigation, and possible financial implications were not yet known

No action was taken against the driver since there was insufficient evidence to verify that the driver had misappropriated the fuel

The commanding officers of the remaining contingents have been informed that no refuelling may take place without the authorization of their own transport officer

Seven locals have been arrested, and the fate of the UNAMSIL staff implicated was pending the results of the investigation

Contracts with locals involved have been terminated, and the Office of Internal Oversight Services had recommended that criminal proceedings be instituted against the military staff involved.

These two initiatives were aimed at facilitating the sharing of lessons systematically among peacekeeping missions on conduct and disciplinary matters.

The General Assembly at its resumed fifty seventh session in June 2003 (resolution 57 290 B) requested the Joint Inspection Unit to submit to it at its sixtieth session an evaluation of the implementation of results based budgeting in peacekeeping operations.

The Joint Inspection Unit evaluation would be conducted at Headquarters as well as at MINUSTAH, MONUC, UNAMSIL, UNMIL and UNOCI.

(d) Assessing the appropriateness (adequacy) of the information and communication technology used to service peacekeeping missions worldwide in an efficient, effective and secure manner.

The Board recommends that the Administration perform an evaluation of the printer requirements across all missions and ensure that new printers are not procured before the ratio has been reduced to a more acceptable level.

The Department of Peacekeeping Operations informed the Board that under normal conditions memorandums of understanding should be signed prior to the deployment of troops.

Note The members of the Board of Auditors have signed only the original English version of the present report.

United Nations Logistics Base at Brindisi, Italy

United Nations Military Observer Group in India and Pakistan (UNMOGIP)

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and with the International Standards on Auditing.

Note The members of the Board of Auditors have signed only the original English version of the present audit opinion.