PEOPLE'S REPUBLIC OF CHINAMISSION TO T H E UN I TED N ATIO N S

350 EAST 35TH STREET, NEW YO RK, NY 10016http://www.china-un.org

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Statement of China at the Main Session of the Fifth

Committee of the 74th session of the UN General Assembly On

"Agenda Item 132: Financial Reports and Audited Financial

Statements and the Report of the Board of Auditors"

(November 11,2019, at 10 a.m Conference Room 3)

Mr. Chairman,

The Chinese delegation wishes to thank Mr. Peter Korn, Director of the

external audit and Chairman of the AOC (Audit Operations Committee), for

his presentation of the report, and Mr. Johannes Huisman, Director of the

Programme Planning and Budget Division from the DMSPC, and Mr Cihan

Tezi, Chairman of the ACABQ for their introduction. China attaches great

importance to the work of the BOA, aligns itself with the statement made by

the representative of Palestine on behalf of the "Group of 77 and China",

and wishes to add the following comments:

First, the BOA is the most important external audit oversight body of

the United Nations. Independent and efficient auditing is conducive to

improving transparency, compliance and accountability in the financial

management of the United Nations. The BOA's role is even more important

in the context of the current liquidity crisis facing the regular budget of the

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UN. The Chinese delegation wishes to thank the members of the BOA,

Germany, India and Chile and its secretariat as well for their work.

Second, reasonable recommendations made by the BOA should be

effectively implemented. China takes note of the conclusions and

recommendations in the BOA's report, suggesting that as of December 31,

2018, the overall financial situation of the United Nations had been good.

China would like to have more details of the audit report on Umoja, internal

control of medical insurance expenditures, cost recovery, treasury

management, capital construction and the implementation of projects

concerning humanitarian affairs and so on. As to the recurring problems

identified in the audit process, the Secretariat should attach great importance

to them and take effective measures to address them.

Third, in its resolution 72/266B, the General Assembly stressed the key

role of oversight bodies, including the Board of Auditors , and called on the

Secretary-General to make use of their expertise and implement relevant

recommendations in the reform process. China would appreciate more

information about this.

The Chinese delegation will join other member states to actively

participate in the consultation on this item.

Thank you, Mr chairman.

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PEOPLE'S REPUBLIC OF CHINAMISSION TO THE UNITED NATIONS

350 EAST 35TH STREET, NEW YORK, NY 10016http://www.china-un.org

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