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UNITED
NATIONS
A

        General Assembly
Distr.
GENERAL
A/C.5/55/SR.22
6 November 2000

English
Original: French

Fifth Committee

Summary record of the 26th meeting
Held at Headquarters, New York, on Monday, 6 November 2000, at 10 a.m.

Chairman:
later:
    Mr. Rosenthal
    Mr. Kelapile
(Guatemala)
(Botswana)
    Chairman of the Advisory Committee on Administrative
    and Budgetary Questions: Mr. Mselle

Contents

Agenda item 115: Financial reports and audited financial statements, and reports of the Board of Auditors
Agenda item 116: Review of the efficiency of the administrative and financial functioning of the United Nations (continued)
Agenda item 123: Human resources management (continued)
Agenda item 118: Programme planning (continued)


The meeting was called to order at 10.05 p.m.



Agenda item 115: Financial reports and audited financial statements, and reports of the Board of Auditors (A/55/5 (vols. I, III and IV) and Add.1-12, A/55/80 and Add.1, A/55/364, A/55/380 and Add.1 and A/55/487)

/...

6. In the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA), the value of land and buildings had not been capitalized and had therefore not been included in the statement of assets and liabilities and fund balances as at 31 December 1999. The Board had, however, decided not to qualify its audit opinion pending the outcome of the revision of the Financial Regulations of UNRWA.

/...

12. ... UNRWA, too, had declared a small surplus in 1998-1999 as against a deficit of $12 million in 1996-1997.

/...

The meeting rose at 1.15 p.m.


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