GA/AB/4154
Sixty-ninth Session, 37th Meeting (AM)
GENERAL ASSEMBLY
MEETINGS COVERAGE
Delegates Also Object to Single Financial Statement for International Tribunals The Fifth Committee (Administrative and Budgetary) today began its consideration of the additional $80 million required for the United Nations Multidimensional Integrated Stabilization Mission in Mali (MINUSMA) for the year ending 30 June 2015.
Bettina Tucci Bartsiotas, Assistant Secretary-General and Controller, said the Mission had gone “from a target of opportunity to a primary target”, with injuries to personnel from improvised explosive devices quadrupling during 2014 compared with the previous year. Anti-vehicle mines placed along routes used by MINUSMA personnel had severely hampered the freedom of movement and had negatively affected the supply chain and operations in the north, she said, noting that no provision had been made when the 2014/15 budget was formulated.
She requested that the General Assembly appropriate and assess $80.3 million for the 12-month period, in addition to the $830.7 million already appropriated and assessed for the Mission. The extra requirements broke down to $70.3 million needed for facilities and infrastructure, mainly for the construction of additional camps and strengthening existing camps in northern Mali, and $10 million for mine detection and mine-clearing services, she added.
Carlos Ruiz Massieu, Chairman of the Advisory Committee on Administrative and Budgetary Questions (ACABQ), said however that, given the 17 March 2015 cash position and the level of the extra requirements, there was no need for an additional appropriation or assessment, recommending that the Assembly authorize the Secretary-General to enter into commitments not exceeding $80.36 million.
Turning to other matters, the Secretariat faced an objection by several delegations to its presentation of a single financial statement for the international tribunals for the former Yugoslavia and for Rwanda and their Residual Mechanism.
South Africa’s delegate, speaking for the “Group of 77” developing countries and China, said that after carefully studying related information alongside the principles of International Public Sector Accounting Standards (IPSAS), the Group concluded that the three entities had different mandates and lifespans and functioned under unique circumstances. As such, the Group was not convinced of the Secretariat’s rationale to merge their financial statements as it would undermine transparency and accountability of the financial aspects of those entities — a position endorsed by the representatives of Algeria, speaking for the African Group, and the United Republic of Tanzania.
Ms. Bartsiotas explained that the conceptual framework of IPSAS’ Chapter 4 may apply when reporting entities had similar mandates. The tribunals were being transformed into a residual mechanism as one entity. The financial statement still had three segments listing each entity’s financial statement, without missing details, and the Secretariat would seek to find an agreeable solution in its upcoming meeting with the Audit Operations Committee, she added.
Documents under the Fifth Committee’s review were the Secretary-General’s note on the financing arrangements for MINUSMA for the period from 1 July 2014 to 30 June 2015, introduced by Ms. Bartsiotas, and ACABQ’s related report, presented by Mr. Ruiz Massieu.
Also speaking today was the representative of Cuba, as well as the European Union.
The Committee will meet again at 10 a.m. Tuesday, 12 May, to discuss financing of the following peacekeeping operations: the United Nations Multidimensional Integrated Stabilization Mission in the Central African Republic (MINUSCA); United Nations Organization Stabilization Mission in the Democratic Republic of Congo (MONUSCO); United Nations Stabilization Mission in Haiti (MINUSTAH); United Nations Mission in Liberia (UNMIL); United Nations Multidimensional Integrated Stabilization Mission in Mali (MINUSMA); United Nations Disengagement Observer Force (UNDOF); United Nations Interim Force in Lebanon (UNIFIL); United Nations Mission in South Sudan (UNMISS); and the African Union-United Nations Hybrid Operation in Darfur (UNAMID).
United Nations Mission in Mali
BETTINA TUCCI BARTSIOTAS, Assistant Secretary-General and Controller, introduced the note by the Secretary-General on the financing arrangements for the United Nations Multidimensional Integrated Stabilization Mission in Mali (MINUSMA) for the period from 1 July 2014 to 30 June 2015 (document A/69/828), which contained a proposal for increased requirements requested by the Security Council.
Explaining the reasons for the increase, she said the Mission had gone from a target of opportunity to a primary target, with injuries to personnel from improvised explosive devices quadrupling during 2014 compared with the previous year. In addition, anti-vehicle mines placed along routes used by MINUSMA personnel had severely hampered the freedom of movement and had negatively affected the supply chain and operations in the north of the country, she said, noting that no provision had been made when the 2014/15 budget was formulated.
As such, $70.3 million was needed for facilities and infrastructure, mainly for the construction of additional camps and strengthening existing camps in northern Mali and $10 million was needed for mine detection and mine-clearing services, she said. The General Assembly was requested to appropriate and assess $80.3 million for the 12-month period from 1 July 2014 to 30 June 2015, in addition to the $830.7 million already appropriated and assessed under the terms of the body’s resolution 68/259 B.
CARLOS RUIZ MASSIEU, Chairman of the Advisory Committee on Administrative and Budgetary Questions (ACABQ), introduced his body’s related report (document A/69/889). He noted that the additional requirements for 2014/15 were related to new force laydown and the expansion of MINUSMA’s presence in northern Mali beyond key population centres. The Advisory Committee was deeply concerned that MINUSMA continued to suffer a high number of fatalities and injuries, and expected that the Secretary-General would make every effort to increase the safety and security of its military and civilian personnel. Based on the cash position as of 17 March 2015, and given the level of the proposed additional requirements, the Advisory Committee felt that there was no need for an additional appropriation or assessment at the present stage, and recommended that the Assembly authorize the Secretary-General to enter into commitments not exceeding $80.36 million.
KAREN LINGENFELDER (South Africa), speaking on behalf of the “Group of 77” developing countries and China, noted several observations about the request by the Audit Operations Committee of the Board of Auditors to meet with the Fifth Committee’s Bureau to address issues related to proposals to present a single financial statement for the international tribunals for the former Yugoslavia and for Rwanda and their Residual Mechanism. After carefully studying related information alongside the principles of International Public Sector Accounting Standards (IPSAS), the Group concluded that the three entities had different mandates and lifespans and functioned under unique circumstances. As such, the Group was not convinced of the Secretariat’s rationale, which would undermine transparency and accountability of the financial aspects of those entities. She emphasized the need for the Secretariat to ensure the timely preparation and presentation of separate financial statements to the Board in line with the given mandate and allocation of assignments. In that regard, she requested that the Advisory Committee, through the Fifth Committee Chair, transmit her position on the matter to the Board’s Audit Operations Committee and that no audit should be carried out on the packaged approach for those three separate entities.
ABDELHAKIM MIHOUBI (Algeria), speaking for the African Group and endorsing a position expressed by the Group of 77, objected to merging the financial statements of three entities into one. Any proposed attempt diverting from the current reporting would undermine transparency and accountability. He requested that the Group’s position be presented to the ACABQ and then the Audit Operations Committee, as well as relevant stakeholders in the Secretariat, and his remarks be included in the official record.
JUSTIN KISOKA (United Republic of Tanzania) said he was not in favour of the Secretariat’s approach, which might undermine transparency and accountability. One entity was winding up its work, and its financial statement should not be packaged into the statements of other entities.
Ms. BARTSIOTAS said it was the Secretary-General’s responsibility to prepare financial statements in accordance with IPSAS. The conceptual framework of IPSAS’ Chapter 4 may apply when reporting entities had similar mandates. The tribunals were being transformed into a residual mechanism as one entity. The financial statement had three segments listing each entity’s financial statement, without any missing details. The decision was made for the benefit of Member States. The Secretariat would ensure that financial statements were transparent, meaningful and informative for “you to make a decision”. Its upcoming meeting with the Audit Operations Committee would find a solution agreeable to delegates.
JAVIER ENRIQUE SANCHEZ AZCUY (Cuba) asked whether decisions on those issues would be made without the agreement of Member States. His delegations believed that the three documents should remain separate.
Mr. KISOKA (United Republic of Tanzania) highlighted that the matter being discussed had not been presented to the Fifth Committee and said that his Government had started using IPSAS in 2008 and now each embassy was responsible for financial statements.
Ms. BARTSIOTAS said her Office was in the middle of the audit and was working with the Audit Operations Committee, adding that she was committed to serving the needs of the Fifth Committee.
CARMEL POWER, a representative of the European Union Delegation, said her understanding was that the intention of the process was being undertaken in the spirit of IPSAS.
