Chapter I: International peace and security 2008 [A/63/5 (Vol. II)], the Secretary-General’s report on the recommendations of the Board of Auditors [A/63/784] and the related acabq report [A/63/746] (see p. 83). GENERAL ASSEMBLY ACTION
On 30 June [meeting 93], the General Assembly, on the recommendation of the Fifth Committee [A/63/637/Add.1] adopted resolution 63/246 B without vote [agenda item 116]. Financial reports and audited financial statements, and reports of the Board of Auditors The General Assembly, Recalling its resolutions 62/223 B of 20 June 2008 and 63/246 A of 24 December 2008, Having considered the financial report and audited financial statements for the twelve-month period from 1 July 2007 to 30 June 2008 and the report of the Board of Auditors on the United Nations peacekeeping operations, the report of the Advisory Committee on Administrative and Budgetary Questions on the report of the Board of Auditors on the accounts of the United Nations peacekeeping operations for the financial period ended 30 June 2008 and the report of the Secretary-General on the implementation of the recommendations of the Board of Auditors concerning the United Nations peacekeeping operations for the financial period ended 30 June 2008, 1. Accepts the audited financial statements of the United Nations peacekeeping operations for the period from 1 July 2007 to 30 June 2008; 2. Takes note of the observations and endorses the recommendations contained in the report of the Board of Auditors; 3. Reiterates that the issue of outstanding assessed contributions is a policy matter of the General Assembly, and urges all Member States to make every possible effort to ensure the payment of their assessed contributions in full and on time; 4. Takes note of the observations and endorses the recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions; 5. Commends the Board of Auditors for the quality of its report and the streamlined format thereof; 6. Takes note of the report of the Secretary-General on the implementation of the recommendations of the Board of Auditors concerning the United Nations peacekeeping operations for the financial period ended 30 June 2008; 7. Requests the Secretary-General to ensure the full implementation of the recommendations of the Board of Auditors, including those relating to expendable and nonexpendable property, and the related recommendations of the Advisory Committee in a prompt and timely manner, subject to the provisions of the present resolution; 8. Also requests the Secretary-General to continue to indicate an expected time frame for the implementation of the recommendations of the Board of Auditors and the priorities for their implementation, including the office holders to be held accountable and measures taken in that regard;
89 9. Further requests the Secretary-General to provide, in the next report on the implementation of the recommendations of the Board of Auditors concerning the United Nations peacekeeping operations, a full explanation for the delays in the implementation of all outstanding recommendations of the Board, the root causes of the recurring issues and the measures to be taken.
Apportionment of costs Report of Secretary-General. The Secretary-General reported in September [A/64/220] on the scale of assessments for the apportionment of the expenses of UN peacekeeping operations. He recalled that in its resolution 55/235 [YUN 2000, p. 102], the General Assembly had adopted a new system of adjustments of the scale of assessments for the regular budget to be used in fixing rates of assessment applicable to peacekeeping operations. That system was based on assigning each Member State to one of 10 levels, using its average per capita gross national product during the period 1993–1998 and other criteria. Also in resolution 55/235, the Assembly requested the Secretary-General to update the composition of the levels on a triennial basis, in conjunction with the reviews of the scale of assessments for the regular budget, and to report thereon to the Assembly. By the same resolution, the Assembly decided that the structure of contribution levels to be implemented from 1 July 2001 would be reviewed after nine years. By its resolution 61/243 [YUN 2006, p. 1629], the Assembly decided to carry out the review at its sixty-fourth session and requested the Secretary-General to report on the updating of the composition of levels of contribution for peacekeeping operations for the period from 2010 to 2012. The report responded to that request and provided information on updating the composition of those levels. It provided information on changes in the peacekeeping levels of Member States based on average per capita gross national income during the 2002–2007 period. Those were based on the data used by the Committee on Contributions in reviewing the scale of assessments for the 2010–2012 period, which would be considered by the Assembly during its sixty-fourth session. Until the General Assembly adopted a new scale, it would not be possible to determine the corresponding rates of assessment for peacekeeping. Further, any adjustments to the structure of contribution levels for peacekeeping operations, as might be decided by the Assembly, would also need to be taken into account in determining the rates of assessment for peacekeeping. For illustrative purposes, however, on the basis of the current structure of contributions levels, an annex showed the peacekeeping rates of assessment corresponding to the scale of assessments for the 2010– 2012 period included in the report of the Committee on Contributions [A/64/11].