Mr. Chair，

I would like to thank Ms. Valentina Monasterio Gálvez, Director of External Audit and Chair of the Audit Operations Committee for introducing the reports of the Board of Auditors for the financial year ended 31 December 2021. I also wish to thank Mr. Chandramouli Ramanathan, ASG and Controller, Mr. Abdallah Bachar Bong, Chair of the ACABQ, as well as Mr. Gopinathan Achamkulangare, chair of JIU, and Ms. Federica Pietracci, Senior Programme Management Officer for their introductions. China attaches great importance to the work of the BOA, aligns itself with the statement by Pakistan on behalf of “G77 and China”, and wishes to make the following comments:

The Board of Auditors is the most important external oversight body of the United Nations. Independent and efficient auditing is conducive to improving transparency, compliance and accountability. It plays an indispensable role in the financial management of the United Nations, contributes to the healthy, scientific and rational operation of the UN and is related to the interest of all member states.

The BOA's role is even more important given the complex challenges faced by the world today, such as the COVID-19 pandemic, food security and climate change. Member states are facing great financial pressures and  expect an enhanced role of the UN, and efforts by the Secretariat to improve the effectiveness of usage of the financial resources and efficiency of the executive administration. My delegation commends the BOA for its high quality reports and wishes to express its deep appreciation to the BOA for its outstanding contributions to improving the management of the UN. 

Mr. Chair，

Project management bears on the reputation of the UN, and the confidence of member states in the UN. My delegation notes that the UNOPS received an audit opinion with an emphasis of matter again. In this regard, it is  expected that all relevant bodies should draw lessons from the financial irregularities of the UNOPS, strengthen financial management and oversight accountability, and prevent similar problems from recurring.

Regarding the issues raised by the board in its reports, including the financial and budgetary matters, human resources management, internal controls, accountability and oversight, among others, some of them are recurring and mentioned in the recommendations again. The Secretariat should take more effective measures to make up these deficiencies. 

On the implementation rate of the Board’s recommendations, it is well recognized that the overall rate has increased in recent years. At the same time, we also note that there were still five entities whose implementation rate was below 50 per cent, including the United Nations (Vol. I). The Secretariat should pay more attention to the Board’s recommendations, take more effective steps to enhance the implementation, and set an example for the other entities in the UN system.

The Chinese delegation will join other member states to actively participate in the consultation on this item.

Thank you, Mr chair.